SENATE AMENDMENT
    Bill No. CS for SB 1176
    Amendment No. ___   Barcode 531716
                            CHAMBER ACTION
              Senate                               House
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       05/01/2003 04:12 PM         .                    
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11  Senator Saunders moved the following amendment:
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13         Senate Amendment (with title amendment) 
14         On page 61, between lines 16 and 17,
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16  insert:  
17         Section 42.  Subsection (1) of section 194.035, Florida
18  Statutes, is amended to read:
19         194.035  Special masters; property evaluators.--
20         (1)  In counties having a population of more than
21  75,000, the board shall appoint special masters for the
22  purpose of taking testimony and making recommendations to the
23  board, which recommendations the board may act upon without
24  further hearing. Such special masters may not be elected or
25  appointed officials or employees of the county but shall be
26  selected from a list of those qualified individuals who are
27  willing to serve as special masters. Employees and elected or
28  appointed officials of a taxing jurisdiction or of the state
29  may not serve as special masters. The clerk of the board shall
30  annually notify such individuals or their professional
31  associations to make known to them that opportunities to serve
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    11:13 AM   05/01/03                             s1176c1c-371aa

SENATE AMENDMENT Bill No. CS for SB 1176 Amendment No. ___ Barcode 531716 1 as special masters exist. The Department of Revenue shall 2 provide a list of qualified special masters to any county with 3 a population of 75,000 or less. Subject to appropriation, the 4 department shall reimburse counties with a population of 5 75,000 or less for payments made to special masters appointed 6 for the purpose of taking testimony and making recommendations 7 to the value adjustment board pursuant to this section. The 8 department shall establish a reasonable range for payments per 9 case to special masters based on such payments in other 10 counties. Requests for reimbursement of payments outside this 11 range shall be justified by the county. If the total of all 12 requests for reimbursement in any year exceeds the amount 13 available pursuant to this section, payments to all counties 14 shall be prorated accordingly. A special master appointed to 15 hear issues of exemptions and classifications shall be a 16 member of The Florida Bar with no less than 5 years' 17 experience in the area of ad valorem taxation. A special 18 master appointed to hear issues regarding the valuation of 19 real estate shall be a state certified real estate appraiser 20 with not less than 5 years' experience in real property 21 valuation or a member of The Florida Bar with no less than 5 22 years' experience in the area of ad valorem taxation. A 23 special master appointed to hear issues regarding the 24 valuation of tangible personal property shall be a designated 25 member of a nationally recognized appraiser's organization 26 with not less than 5 years' experience in tangible personal 27 property valuation or a member of The Florida Bar with no less 28 than 5 years' experience in the area of ad valorem taxation. A 29 special master need not be a resident of the county in which 30 he or she serves. No special master shall be permitted to 31 represent a person before the board in any tax year during 2 11:13 AM 05/01/03 s1176c1c-371aa
SENATE AMENDMENT Bill No. CS for SB 1176 Amendment No. ___ Barcode 531716 1 which he or she has served that board as a special master. The 2 board shall appoint such masters from the list so compiled 3 prior to convening of the board. The expense of hearings 4 before special masters and any compensation of special masters 5 shall be borne three-fifths by the board of county 6 commissioners and two-fifths by the school board. 7 8 (Redesignate subsequent sections.) 9 10 11 ================ T I T L E A M E N D M E N T =============== 12 And the title is amended as follows: 13 On page 5, line 4, after the semicolon 14 15 insert: 16 amending s. 194.035, F.S.; revising 17 qualification requirements for special masters 18 appointed to hear issues regarding valuation of 19 real property or tangible personal property; 20 21 22 23 24 25 26 27 28 29 30 31 3 11:13 AM 05/01/03 s1176c1c-371aa