Senate Bill sb1276

    Florida Senate - 2003                                  SB 1276

    By Senator Fasano





    11-663-03

  1                      A bill to be entitled

  2         An act relating to ad valorem tax laws;

  3         amending s. 195.096, F.S.; changing the

  4         frequency of an audit and report of such audit

  5         by the Auditor General to an annual basis;

  6         providing an effective date.

  7

  8  Be It Enacted by the Legislature of the State of Florida:

  9

10         Section 1.  Subsection (7) of section 195.096, Florida

11  Statutes, is amended to read:

12         195.096  Review of assessment rolls.--

13         (7)  The Auditor General shall conduct a performance

14  audit of the administration of ad valorem tax laws by the

15  department annually triennially following completion of

16  reviews conducted pursuant to this section.  The audit report

17  shall be submitted to the Legislature no later than April 1,

18  on an annual a triennial basis, reporting on the activities of

19  the ad valorem tax program of the Department of Revenue

20  related to the ad valorem tax rolls. The Auditor General shall

21  include, for at least four counties so reviewed, findings as

22  to the accuracy of assessment procedures, projections, and

23  computations made by the division, utilizing the same

24  generally accepted appraisal standards and procedures to which

25  the division and the property appraisers are required to

26  adhere. However, the report shall not include any findings or

27  statistics related to any ad valorem tax roll that which is in

28  litigation between the state and county officials at the time

29  the report is to be issued.

30         Section 2.  This act shall take effect July 1, 2003.

31

                                  1

CODING: Words stricken are deletions; words underlined are additions.






    Florida Senate - 2003                                  SB 1276
    11-663-03




  1            *****************************************

  2                          SENATE SUMMARY

  3    Changes the frequency of a performance audit of the
      administration of ad valorem tax laws from triennially to
  4    annually.

  5

  6

  7

  8

  9

10

11

12

13

14

15

16

17

18

19

20

21

22

23

24

25

26

27

28

29

30

31

                                  2

CODING: Words stricken are deletions; words underlined are additions.