| 1 | Representative(s) Attkisson, Lopez-Cantera, and Saunders offered |
| 2 | the following: |
| 3 |
|
| 4 | Amendment (with title amendment) |
| 5 | Remove line(s) 298-328, and insert: |
| 6 | 194.301 Burden of proof in ad valorem tax assessment |
| 7 | challenges Presumption of correctness.--In any administrative or |
| 8 | judicial proceeding action in which a taxpayer challenges an ad |
| 9 | valorem tax assessment of value is challenged, the burden of |
| 10 | proof shall be upon the party initiating the proceeding and such |
| 11 | party shall have the burden of proving by a preponderance of the |
| 12 | evidence that the assessment, as established by the property |
| 13 | appraiser or the value adjustment board, is incorrect property |
| 14 | appraiser's assessment shall be presumed correct. This |
| 15 | presumption of correctness is lost if the taxpayer shows by a |
| 16 | preponderance of the evidence that either the property appraiser |
| 17 | has failed to consider properly the criteria in s. 193.011 or if |
| 18 | the property appraiser's assessment is arbitrarily based on |
| 19 | appraisal practices which are different from the appraisal |
| 20 | practices generally applied by the property appraiser to |
| 21 | comparable property within the same class and within the same |
| 22 | county. If the presumption of correctness is lost, the taxpayer |
| 23 | shall have the burden of proving by a preponderance of the |
| 24 | evidence that the appraiser's assessment is in excess of just |
| 25 | value. If the presumption of correctness is retained, the |
| 26 | taxpayer shall have the burden of proving by clear and |
| 27 | convincing evidence that the appraiser's assessment is in excess |
| 28 | of just value. In no case shall the taxpayer have the burden of |
| 29 | proving that the property appraiser's assessment is not |
| 30 | supported by any reasonable hypothesis of a legal assessment. If |
| 31 | the property appraiser's assessment is determined to be |
| 32 | erroneous, the Value Adjustment Board or the court can establish |
| 33 | the assessment if there exists competent, substantial evidence |
| 34 | in the record, which cumulatively meets the requirements of s. |
| 35 | 193.011. If the record lacks competent, substantial evidence |
| 36 | meeting the just value criteria of s. 193.011, the matter shall |
| 37 | be remanded to the property appraiser with appropriate |
| 38 | directions from the Value Adjustment Board or the court. |
| 39 |
|
| 40 | ======= T I T L E A M E N D M E N T ======= |
| 41 | Remove line(s) 36-40 and insert: |
| 42 | imposing a burden of proof on a party challenging an |
| 43 | ad valorem tax assessment of value; deleting |
| 44 | provisions providing a presumption of correctness of |
| 45 | property appraiser's assessments and imposing |
| 46 | requirements on taxpayers to prove assessments |
| 47 | excessive; providing an |