Florida Senate - 2007 COMMITTEE AMENDMENT
Bill No. SB 4-D
Barcode 311448
CHAMBER ACTION
Senate House
.
.
1 Comm: 1/WD .
10/16/2007 07:13 PM .
2 .
.
3 .
.
4 ______________________________________________________________
5
6
7
8
9
10 ______________________________________________________________
11 The Committee on Finance and Tax (Storms) recommended the
12 following amendment:
13
14 Senate Amendment (with title amendment)
15 On page 6, line 8, through
16 page 7, line 2, delete those lines
17
18 and insert:
19 194.301 Burden of proof in a taxpayer challenge
20 Presumption of correctness.--
21 (1) In any administrative or judicial action in which
22 a taxpayer challenges an ad valorem tax assessment of value,
23 the property appraiser has appraiser's assessment shall be
24 presumed correct. This presumption of correctness is lost if
25 the taxpayer shows by a preponderance of the evidence that
26 either the property appraiser has failed to consider properly
27 the criteria in s. 193.011 or if the property appraiser's
28 assessment is arbitrarily based on appraisal practices which
29 are different from the appraisal practices generally applied
30 by the property appraiser to comparable property within the
31 same class and within the same county. If the presumption of
1
6:51 PM 10/15/07 s0004Dc-ft10-j09
Florida Senate - 2007 COMMITTEE AMENDMENT
Bill No. SB 4-D
Barcode 311448
1 correctness is lost, the taxpayer shall have the burden of
2 proving by a preponderance of the evidence that the
3 appraiser's assessment is correct in excess of just value. If
4 the presumption of correctness is retained, the taxpayer shall
5 have the burden of proving by clear and convincing evidence
6 that the appraiser's assessment is in excess of just value. In
7 no case shall the taxpayer have the burden of proving that the
8 property appraiser's assessment is not supported by any
9 reasonable hypothesis of a legal assessment. If the property
10 appraiser's
11
12
13 ================ T I T L E A M E N D M E N T ===============
14 And the title is amended as follows:
15 On page 1, lines 3-6, delete those lines
16
17 and insert:
18 amending s. 194.301, F.S.; deleting a provision
19 specifying that a property appraiser's
20 assessment is presumed correct in an
21 administrative or judicial action in which the
22 taxpayer challenges the assessment; providing
23 that the property appraiser has the burden of
24 proving by a preponderance of the evidence that
25 his or her assessment is correct; providing for
26 the rate of
27
28
29
30
31
2
6:51 PM 10/15/07 s0004Dc-ft10-j09