| 1 | Representative Bogdanoff offered the following: |
| 2 |
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| 3 | Amendment to Senate Amendment (963784) (with title |
| 4 | amendment) |
| 5 | Remove line(s) 5-797 and insert: |
| 6 | Section 1. Section 196.26, Florida Statutes, is created to |
| 7 | read: |
| 8 | 196.26 Exemption for real property dedicated in perpetuity |
| 9 | for conservation purposes.-- |
| 10 | (1) As used in this section: |
| 11 | (a) "Allowed commercial uses" means commercial uses that |
| 12 | are allowed by the conservation easement encumbering the land |
| 13 | exempt from taxation under this section. |
| 14 | (b) "Conservation easement" means the property right |
| 15 | described in s. 704.06. |
| 16 | (c) "Conservation purposes" means: |
| 17 | 1. Serving a conservation purpose, as defined in 26 U.S.C. |
| 18 | s. 170(h)(4)(A)(i)-(iii), for land which serves as the basis of |
| 19 | a qualified conservation contribution under 26 U.S.C. s. 170(h); |
| 20 | or |
| 21 | 2.a. Retention of the substantial natural value of land, |
| 22 | including woodlands, wetlands, water courses, ponds, streams, |
| 23 | and natural open spaces; |
| 24 | b. Retention of such lands as suitable habitat for fish, |
| 25 | plants, or wildlife; or |
| 26 | c. Retention of such lands' natural value for water |
| 27 | quality enhancement or water recharge. |
| 28 | (d) "Dedicated in perpetuity" means that the land is |
| 29 | encumbered by an irrevocable, perpetual conservation easement. |
| 30 | (2) Land that is dedicated in perpetuity for conservation |
| 31 | purposes and that is used exclusively for conservation purposes |
| 32 | is exempt from ad valorem taxation. Such exclusive use does not |
| 33 | preclude the receipt of income from activities that are |
| 34 | consistent with a management plan when the income is used to |
| 35 | implement, maintain, and manage the management plan. |
| 36 | (3) Land that is dedicated in perpetuity for conservation |
| 37 | purposes and that is used for allowed commercial uses is exempt |
| 38 | from ad valorem taxation to the extent of 50 percent of the |
| 39 | assessed value of the land. |
| 40 | (4) Land that comprises less than 40 contiguous acres does |
| 41 | not qualify for the exemption provided in this section unless, |
| 42 | in addition to meeting the other requirements of this section, |
| 43 | the use of the land for conservation purposes is determined by |
| 44 | the Acquisition and Restoration Council created in s. 259.035 to |
| 45 | fulfill a clearly delineated state conservation policy and yield |
| 46 | a significant public benefit. In making its determination of |
| 47 | public benefit, the Acquisition and Restoration Council must |
| 48 | give particular consideration to land that: |
| 49 | (a) Contains a natural sinkhole or natural spring that |
| 50 | serves a water recharge or production function; |
| 51 | (b) Contains a unique geological feature; |
| 52 | (c) Provides habitat for endangered or threatened species; |
| 53 | (d) Provides nursery habitat for marine and estuarine |
| 54 | species; |
| 55 | (e) Provides protection or restoration of vulnerable |
| 56 | coastal areas; |
| 57 | (f) Preserves natural shoreline habitat; or |
| 58 | (g) Provides retention of natural open space in otherwise |
| 59 | densely built-up areas. |
| 60 |
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| 61 | Any land approved by the Acquisition and Restoration Council |
| 62 | under this subsection must have a management plan and a |
| 63 | designated manager who will be responsible for implementing the |
| 64 | management plan. |
| 65 | (5) The conservation easement that serves as the basis for |
| 66 | the exemption granted by this section must include baseline |
| 67 | documentation as to the natural values to be protected on the |
| 68 | land and may include a management plan that details the |
| 69 | management of the land so as to effectuate the conservation of |
| 70 | natural resources on the land. |
| 71 | (6) Buildings, structures, and other improvements situated |
| 72 | on land receiving the exemption provided in this section and the |
| 73 | land area immediately surrounding the buildings, structures, and |
| 74 | improvements must be assessed separately pursuant to chapter |
| 75 | 193. However, structures and other improvements that are |
| 76 | auxiliary to the use of the land for conservation purposes are |
| 77 | exempt to the same extent as the underlying land. |
| 78 | (7) Land that qualifies for the exemption provided in this |
| 79 | section the allowed commercial uses of which include agriculture |
| 80 | must comply with the most recent best management practices if |
| 81 | adopted by rule of the Department of Agriculture and Consumer |
| 82 | Services. |
| 83 | (8) As provided in s. 704.06(8) and (9), water management |
| 84 | districts with jurisdiction over lands receiving the exemption |
| 85 | provided in this section have a third-party right of enforcement |
| 86 | to enforce the terms of the applicable conservation easement for |
| 87 | any easement that is not enforceable by a federal or state |
| 88 | agency, county, municipality, or water management district when |
| 89 | the holder of the easement is unable or unwilling to enforce the |
| 90 | terms of the easement. |
| 91 | (9) The Acquisition and Restoration Council, created in s. |
| 92 | 259.035, shall maintain a list of nonprofit entities that are |
| 93 | qualified to enforce the provisions of a conservation easement. |
| 94 | Section 2. Subsection (1) of section 193.501, Florida |
| 95 | Statutes, is amended, and subsections (8) and (9) are added to |
| 96 | that section, to read: |
| 97 | 193.501 Assessment of lands subject to a conservation |
| 98 | easement, environmentally endangered lands, or lands used for |
| 99 | outdoor recreational or park purposes when land development |
| 100 | rights have been conveyed or conservation restrictions have been |
| 101 | covenanted.-- |
| 102 | (1) The owner or owners in fee of any land subject to a |
| 103 | conservation easement as described in s. 704.06(1); land |
| 104 | qualified as environmentally endangered pursuant to paragraph |
| 105 | (6)(i) and so designated by formal resolution of the governing |
| 106 | board of the municipality or county within which such land is |
| 107 | located; land designated as conservation land in a comprehensive |
| 108 | plan adopted by the appropriate municipal or county governing |
| 109 | body; or any land which is utilized for outdoor recreational or |
| 110 | park purposes may, by appropriate instrument, for a term of not |
| 111 | less than 10 years: |
| 112 | (a) Convey the development right of such land to the |
| 113 | governing board of any public agency in this state within which |
| 114 | the land is located, or to the Board of Trustees of the Internal |
| 115 | Improvement Trust Fund, or to a charitable corporation or trust |
| 116 | as described in s. 704.06(3); or |
| 117 | (b) Covenant with the governing board of any public agency |
| 118 | in this state within which the land is located, or with the |
| 119 | Board of Trustees of the Internal Improvement Trust Fund, or |
| 120 | with a charitable corporation or trust as described in s. |
| 121 | 704.06(3), that such land be subject to one or more of the |
| 122 | conservation restrictions provided in s. 704.06(1) or not be |
| 123 | used by the owner for any purpose other than outdoor |
| 124 | recreational or park purposes. If land is covenanted and used |
| 125 | for an outdoor recreational purpose, the normal use and |
| 126 | maintenance of the land for that purpose, consistent with the |
| 127 | covenant, shall not be restricted. |
| 128 | (8) A person or organization that, on January 1, has the |
| 129 | legal title to land that is entitled by law to assessment under |
| 130 | this section shall, on or before March 1 of each year, file an |
| 131 | application for assessment under this section with the county |
| 132 | property appraiser. The application must identify the property |
| 133 | for which assessment under this section is claimed. The initial |
| 134 | application for assessment for any property must include a copy |
| 135 | of the instrument by which the development right is conveyed or |
| 136 | which establishes a covenant that establishes the conservation |
| 137 | purposes for which the land is used. The Department of Revenue |
| 138 | shall prescribe the forms upon which the application is made. |
| 139 | The failure to file an application on or before March 1 of any |
| 140 | year constitutes a waiver of assessment under this section for |
| 141 | that year. However, an applicant who is qualified to receive an |
| 142 | assessment under this section but fails to file an application |
| 143 | by March 1 may file an application for the assessment and may |
| 144 | file, pursuant to s. 194.011(3), a petition with the value |
| 145 | adjustment board requesting that the assessment be granted. The |
| 146 | petition must be filed at any time during the taxable year on or |
| 147 | before the 25th day following the mailing of the notice by the |
| 148 | property appraiser pursuant to s. 194.011(1). Notwithstanding s. |
| 149 | 194.013, the applicant must pay a nonrefundable fee of $15 upon |
| 150 | filing the petition. Upon reviewing the petition, if the person |
| 151 | is qualified to receive the assessment and demonstrates |
| 152 | particular extenuating circumstances judged by the property |
| 153 | appraiser or the value adjustment board to warrant granting the |
| 154 | assessment, the property appraiser or the value adjustment board |
| 155 | may grant the assessment. The owner of land that was assessed |
| 156 | under this section in the previous year and whose ownership or |
| 157 | use has not changed may reapply on a short form as provided by |
| 158 | the department. A county may, at the request of the property |
| 159 | appraiser and by a majority vote of its governing body, waive |
| 160 | the requirement that an annual application or statement be made |
| 161 | for assessment of property within the county. Such waiver may be |
| 162 | revoked by a majority vote of the governing body of the county. |
| 163 | (9) A person or entity that owns land assessed pursuant to |
| 164 | this section must notify the property appraiser promptly if the |
| 165 | land becomes ineligible for assessment under this section. If |
| 166 | any property owner fails to notify the property appraiser and |
| 167 | the property appraiser determines that for any year within the |
| 168 | preceding 10 years the land was not eligible for assessment |
| 169 | under this section, the owner of the land is subject to taxes |
| 170 | avoided as a result of such failure plus 15 percent interest per |
| 171 | annum and a penalty of 50 percent of the taxes avoided. The |
| 172 | property appraiser making such determination shall record in the |
| 173 | public records of the county a notice of tax lien against any |
| 174 | property owned by that person or entity in the county, and such |
| 175 | property must be identified in the notice of tax lien. The |
| 176 | property is subject to a lien in the amount of the unpaid taxes |
| 177 | and penalties. The lien when filed shall attach to any property |
| 178 | identified in the notice of tax lien which is owned by the |
| 179 | person or entity and which was improperly assessed. If such |
| 180 | person or entity no longer owns property in that county but owns |
| 181 | property in some other county or counties of this state, the |
| 182 | property appraiser shall record a notice of tax lien in such |
| 183 | other county or counties, identifying the property owned by such |
| 184 | person or entity. |
| 185 | Section 3. Subsection (12) is added to section 704.06, |
| 186 | Florida Statutes, to read: |
| 187 | 704.06 Conservation easements; creation; acquisition; |
| 188 | enforcement.-- |
| 189 | (12) An owner of property encumbered by a conservation |
| 190 | easement must abide by the requirements of chapter 712 or any |
| 191 | other similar law or rule to preserve the conservation easement |
| 192 | in perpetuity. |
| 193 | Section 4. Subsection (1) of section 195.073, Florida |
| 194 | Statutes, is amended to read: |
| 195 | 195.073 Classification of property.--All items required by |
| 196 | law to be on the assessment rolls must receive a classification |
| 197 | based upon the use of the property. The department shall |
| 198 | promulgate uniform definitions for all classifications. The |
| 199 | department may designate other subclassifications of property. |
| 200 | No assessment roll may be approved by the department which does |
| 201 | not show proper classifications. |
| 202 | (1) Real property must be classified according to the |
| 203 | assessment basis of the land into the following classes: |
| 204 | (a) Residential, subclassified into categories, one |
| 205 | category for homestead property and one for nonhomestead |
| 206 | property: |
| 207 | 1. Single family. |
| 208 | 2. Mobile homes. |
| 209 | 3. Multifamily. |
| 210 | 4. Condominiums. |
| 211 | 5. Cooperatives. |
| 212 | 6. Retirement homes. |
| 213 | (b) Commercial and industrial. |
| 214 | (c) Agricultural. |
| 215 | (d) Nonagricultural acreage. |
| 216 | (e) High-water recharge. |
| 217 | (f) Historic property used for commercial or certain |
| 218 | nonprofit purposes. |
| 219 | (g) Exempt, wholly or partially. |
| 220 | (h) Centrally assessed. |
| 221 | (i) Leasehold interests. |
| 222 | (j) Time-share property. |
| 223 | (k) Land assessed under s. 193.501. |
| 224 | (l)(k) Other. |
| 225 | Section 5. Subsections (6) and (9) of section 196.011, |
| 226 | Florida Statutes, are amended to read: |
| 227 | 196.011 Annual application required for exemption.-- |
| 228 | (6)(a) Once an original application for tax exemption has |
| 229 | been granted, in each succeeding year on or before February 1, |
| 230 | the property appraiser shall mail a renewal application to the |
| 231 | applicant, and the property appraiser shall accept from each |
| 232 | such applicant a renewal application on a form to be prescribed |
| 233 | by the Department of Revenue. Such renewal application shall be |
| 234 | accepted as evidence of exemption by the property appraiser |
| 235 | unless he or she denies the application. Upon denial, the |
| 236 | property appraiser shall serve, on or before July 1 of each |
| 237 | year, a notice setting forth the grounds for denial on the |
| 238 | applicant by first-class mail. Any applicant objecting to such |
| 239 | denial may file a petition as provided for in s. 194.011(3). |
| 240 | (b) Once an original application for tax exemption has |
| 241 | been granted under s. 196.26, in each succeeding year on or |
| 242 | before February 1, the property appraiser shall mail a renewal |
| 243 | application to the applicant on a form prescribed by the |
| 244 | Department of Revenue. The applicant must certify on the form |
| 245 | that the use of the property complies with the restrictions and |
| 246 | requirements of the conservation easement. The form shall |
| 247 | include a statement that the exemption granted under s. 196.26 |
| 248 | will not be renewed unless the application is returned to the |
| 249 | property appraiser. |
| 250 | (9)(a) A county may, at the request of the property |
| 251 | appraiser and by a majority vote of its governing body, waive |
| 252 | the requirement that an annual application or statement be made |
| 253 | for exemption of property within the county after an initial |
| 254 | application is made and the exemption granted. The waiver under |
| 255 | this subsection of the annual application or statement |
| 256 | requirement applies to all exemptions under this chapter except |
| 257 | the exemption under s. 196.1995. Notwithstanding such waiver, |
| 258 | refiling of an application or statement shall be required when |
| 259 | any property granted an exemption is sold or otherwise disposed |
| 260 | of, when the ownership changes in any manner, when the applicant |
| 261 | for homestead exemption ceases to use the property as his or her |
| 262 | homestead, or when the status of the owner changes so as to |
| 263 | change the exempt status of the property. In its deliberations |
| 264 | on whether to waive the annual application or statement |
| 265 | requirement, the governing body shall consider the possibility |
| 266 | of fraudulent exemption claims which may occur due to the waiver |
| 267 | of the annual application requirement. It is the duty of The |
| 268 | owner of any property granted an exemption who is not required |
| 269 | to file an annual application or statement shall to notify the |
| 270 | property appraiser promptly whenever the use of the property or |
| 271 | the status or condition of the owner changes so as to change the |
| 272 | exempt status of the property. If any property owner fails to so |
| 273 | notify the property appraiser and the property appraiser |
| 274 | determines that for any year within the prior 10 years the owner |
| 275 | was not entitled to receive such exemption, the owner of the |
| 276 | property is subject to the taxes exempted as a result of such |
| 277 | failure plus 15 percent interest per annum and a penalty of 50 |
| 278 | percent of the taxes exempted. Except for homestead exemptions |
| 279 | controlled by s. 196.161, it is the duty of the property |
| 280 | appraiser making such determination shall to record in the |
| 281 | public records of the county a notice of tax lien against any |
| 282 | property owned by that person or entity in the county, and such |
| 283 | property must be identified in the notice of tax lien. Such |
| 284 | property is subject to the payment of all taxes and penalties. |
| 285 | Such lien when filed shall attach to any property, identified in |
| 286 | the notice of tax lien, owned by the person who illegally or |
| 287 | improperly received the exemption. If Should such person no |
| 288 | longer owns own property in that county, but owns own property |
| 289 | in some other county or counties in the state, it shall be the |
| 290 | duty of the property appraiser shall to record a notice of tax |
| 291 | lien in such other county or counties, identifying the property |
| 292 | owned by such person or entity in such county or counties, and |
| 293 | it shall become a lien against such property in such county or |
| 294 | counties. |
| 295 | (b) The owner of any property granted an exemption under |
| 296 | s. 196.26 shall notify the property appraiser promptly whenever |
| 297 | the use of the property no longer complies with the restrictions |
| 298 | and requirements of the conservation easement. If the property |
| 299 | owner fails to so notify the property appraiser and the property |
| 300 | appraiser determines that for any year within the preceding 10 |
| 301 | years the owner was not entitled to receive the exemption, the |
| 302 | owner of the property is subject to taxes exempted as a result |
| 303 | of the failure plus 18 percent interest per annum and a penalty |
| 304 | of 100 percent of the taxes exempted. The provisions for tax |
| 305 | liens in paragraph (a) apply to property granted an exemption |
| 306 | under s. 196.26. |
| 307 | (c)(b) A county may, at the request of the property |
| 308 | appraiser and by a majority vote of its governing body, waive |
| 309 | the requirement that an annual application be made for the |
| 310 | veteran's disability discount granted pursuant to s. 6(g), Art. |
| 311 | VII of the State Constitution after an initial application is |
| 312 | made and the discount granted. It is the duty of The disabled |
| 313 | veteran receiving a discount for which annual application has |
| 314 | been waived shall to notify the property appraiser promptly |
| 315 | whenever the use of the property or the percentage of disability |
| 316 | to which the veteran is entitled changes. If a disabled veteran |
| 317 | fails to notify the property appraiser and the property |
| 318 | appraiser determines that for any year within the prior 10 years |
| 319 | the veteran was not entitled to receive all or a portion of such |
| 320 | discount, the penalties and processes in paragraph (a) relating |
| 321 | to the failure to notify the property appraiser of ineligibility |
| 322 | for an exemption shall apply. |
| 323 | (d)(c) For any exemption under s. 196.101(2), the |
| 324 | statement concerning gross income must be filed with the |
| 325 | property appraiser not later than March 1 of every year. |
| 326 | (e)(d) If an exemption for which the annual application is |
| 327 | waived pursuant to this subsection will be denied by the |
| 328 | property appraiser in the absence of the refiling of the |
| 329 | application, notification of an intent to deny the exemption |
| 330 | shall be mailed to the owner of the property prior to February |
| 331 | 1. If the property appraiser fails to timely mail such notice, |
| 332 | the application deadline for such property owner pursuant to |
| 333 | subsection (1) shall be extended to 28 days after the date on |
| 334 | which the property appraiser mails such notice. |
| 335 | Section 6. Paragraph (c) of subsection (2) of section |
| 336 | 192.0105, Florida Statutes, is amended to read: |
| 337 | 192.0105 Taxpayer rights.--There is created a Florida |
| 338 | Taxpayer's Bill of Rights for property taxes and assessments to |
| 339 | guarantee that the rights, privacy, and property of the |
| 340 | taxpayers of this state are adequately safeguarded and protected |
| 341 | during tax levy, assessment, collection, and enforcement |
| 342 | processes administered under the revenue laws of this state. The |
| 343 | Taxpayer's Bill of Rights compiles, in one document, brief but |
| 344 | comprehensive statements that summarize the rights and |
| 345 | obligations of the property appraisers, tax collectors, clerks |
| 346 | of the court, local governing boards, the Department of Revenue, |
| 347 | and taxpayers. Additional rights afforded to payors of taxes and |
| 348 | assessments imposed under the revenue laws of this state are |
| 349 | provided in s. 213.015. The rights afforded taxpayers to assure |
| 350 | that their privacy and property are safeguarded and protected |
| 351 | during tax levy, assessment, and collection are available only |
| 352 | insofar as they are implemented in other parts of the Florida |
| 353 | Statutes or rules of the Department of Revenue. The rights so |
| 354 | guaranteed to state taxpayers in the Florida Statutes and the |
| 355 | departmental rules include: |
| 356 | (2) THE RIGHT TO DUE PROCESS.-- |
| 357 | (c) The right to file a petition for exemption or |
| 358 | agricultural classification with the value adjustment board when |
| 359 | an application deadline is missed, upon demonstration of |
| 360 | particular extenuating circumstances for filing late (see ss. |
| 361 | 193.461(3)(a) and 196.011(1), (7), (8), and (9)(e)(d)). |
| 362 | Section 7. Section 218.125, Florida Statutes, is created |
| 363 | to read: |
| 364 | 218.125 Offset for tax loss associated with certain |
| 365 | constitutional amendments affecting fiscally constrained |
| 366 | counties.-- |
| 367 | (1) Beginning in the 2010-2011 fiscal year, the |
| 368 | Legislature shall appropriate moneys to offset the reductions in |
| 369 | ad valorem tax revenue experienced by fiscally constrained |
| 370 | counties, as defined in s. 218.67(1), which occur as a direct |
| 371 | result of the implementation of revisions of ss. 3(f) and 4(b) |
| 372 | of Art. VII of the State Constitution which were approved in the |
| 373 | general election held in November 2008. The moneys appropriated |
| 374 | for this purpose shall be distributed in January of each fiscal |
| 375 | year among the fiscally constrained counties based on each |
| 376 | county's proportion of the total reduction in ad valorem tax |
| 377 | revenue resulting from the implementation of the revisions. |
| 378 | (2) On or before November 15 of each year, beginning in |
| 379 | 2010, each fiscally constrained county shall apply to the |
| 380 | Department of Revenue to participate in the distribution of the |
| 381 | appropriation and provide documentation supporting the county's |
| 382 | estimated reduction in ad valorem tax revenue in the form and |
| 383 | manner prescribed by the Department of Revenue. The |
| 384 | documentation must include an estimate of the reduction in |
| 385 | taxable value directly attributable to revisions of Art. VII of |
| 386 | the State Constitution for all county taxing jurisdictions |
| 387 | within the county and shall be prepared by the property |
| 388 | appraiser in each fiscally constrained county. The documentation |
| 389 | must also include the county millage rates applicable in all |
| 390 | such jurisdictions for the current year and the prior year, |
| 391 | rolled-back rates determined as provided in s. 200.065 for each |
| 392 | county taxing jurisdiction, and maximum millage rates that could |
| 393 | have been levied by majority vote pursuant to s. 200.185. For |
| 394 | purposes of this section, each fiscally constrained county's |
| 395 | reduction in ad valorem tax revenue shall be calculated as 95 |
| 396 | percent of the estimated reduction in taxable value multiplied |
| 397 | by the lesser of the 2010 applicable millage rate or the |
| 398 | applicable millage rate for each county taxing jurisdiction in |
| 399 | the prior year. |
| 400 | Section 8. The Department of Revenue may adopt emergency |
| 401 | rules to administer s. 196.26, Florida Statutes, as created by |
| 402 | this act. The emergency rules shall remain in effect for 6 |
| 403 | months after adoption and may be renewed during the pendency of |
| 404 | procedures to adopt rules addressing the subject of the |
| 405 | emergency rules. |
| 406 | Section 9. This act shall take effect upon becoming a law |
| 407 | and shall apply to property tax assessments made on or after |
| 408 | January 1, 2010. |
| 409 |
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| 410 |
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| 411 |
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| 412 |
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| 413 | ----------------------------------------------------- |
| 414 | T I T L E A M E N D M E N T |
| 415 | Remove line(s) 804-889 and insert: |
| 416 | An act relating to real property used for conservation purposes; |
| 417 | creating s. 196.26, F.S.; providing definitions; providing for a |
| 418 | full exemption for land dedicated in perpetuity and used |
| 419 | exclusively for conservation purposes; providing a partial ad |
| 420 | valorem tax exemption for conservation land that is used for |
| 421 | commercial purposes; permitting land smaller than a certain size |
| 422 | to qualify for the exemption upon approval by the Acquisition |
| 423 | and Restoration Council; requiring the Acquisition and |
| 424 | Restoration Council to consider whether the property will yield |
| 425 | a significant public benefit; specifying criteria; requiring |
| 426 | approved lands to have a management plan; specifying baseline |
| 427 | documentation required for certain conservation easements; |
| 428 | providing for the assessment of buildings and structures on |
| 429 | exempted lands; exempting certain structures and improvements |
| 430 | from certain assessments; requiring best management practices to |
| 431 | be used for certain agricultural lands; providing for third- |
| 432 | party conservation easement enforcement rights to water |
| 433 | management districts under certain circumstances; requiring the |
| 434 | Acquisition and Restoration Council to maintain a list of |
| 435 | certain enforcement entities; amending s. 193.501, F.S.; |
| 436 | revising a cross-reference; requiring the owner of the land to |
| 437 | annually apply to the property appraiser by a certain date for |
| 438 | the assessment based on character or use; authorizing the |
| 439 | property appraiser or value adjustment board to grant late |
| 440 | applications for such assessments if extenuating circumstances |
| 441 | are shown; providing application requirements; providing for a |
| 442 | nonrefundable fee; providing for waiver of the annual filing |
| 443 | requirement under certain circumstances; requiring a landowner |
| 444 | to notify the property appraiser if the land becomes ineligible |
| 445 | for the assessment benefit; imposing penalties for nonpayment of |
| 446 | ad valorem taxes after a loss of eligibility for the assessment |
| 447 | benefit; directing the property appraiser to record a notice of |
| 448 | tax lien; amending s. 704.06, F.S.; requiring owners of property |
| 449 | encumbered by a conservation easement to comply with marketable |
| 450 | record title requirements to preserve the easement in |
| 451 | perpetuity; amending s. 195.073, F.S.; specifying an additional |
| 452 | real property assessment classification; amending s. 196.011, |
| 453 | F.S.; providing requirements and procedures for renewal |
| 454 | applications for exemptions for real property dedicated in |
| 455 | perpetuity for conservation purposes; requiring owners of such |
| 456 | property to notify the property appraiser when use of the |
| 457 | property no longer qualifies for the exemption; providing |
| 458 | penalties for failure to notify; providing for application of |
| 459 | certain lien provisions; amending s. 192.0105, F.S.; conforming |
| 460 | a cross-reference; creating s. 218.125, F.S.; requiring the |
| 461 | Legislature to appropriate moneys to offset the reductions in ad |
| 462 | valorem tax revenue experienced by fiscally constrained |
| 463 | counties; requiring each fiscally constrained county to apply to |
| 464 | the Department of Revenue to participate in the distribution of |
| 465 | the appropriation; specifying the documentation that must be |
| 466 | provided to the department; providing a formula for calculating |
| 467 | the reduction in ad valorem tax revenue; authorizing the |
| 468 | department to adopt emergency rules effective for a specified |
| 469 | period; providing for renewal of such rules; providing |
| 470 | applicability; providing an effective date. |
| 471 |
|