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A bill to be entitled

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An act relating to taxpayer rights; amending s. 192.0105,

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F.S.; providing a taxpayer the right to be provided all

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supporting documentation used in a property appraiser's

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assessment, without requesting such documentation, 14 days

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before the value adjustment board's hearing date;

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providing an effective date.

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

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     Section 1.  Paragraph (j) is added to subsection (2) of

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section 192.0105, Florida Statutes, to read:

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     192.0105  Taxpayer rights.--There is created a Florida

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Taxpayer's Bill of Rights for property taxes and assessments to

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guarantee that the rights, privacy, and property of the taxpayers

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of this state are adequately safeguarded and protected during tax

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levy, assessment, collection, and enforcement processes

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administered under the revenue laws of this state. The Taxpayer's

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Bill of Rights compiles, in one document, brief but comprehensive

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statements that summarize the rights and obligations of the

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property appraisers, tax collectors, clerks of the court, local

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governing boards, the Department of Revenue, and taxpayers.

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Additional rights afforded to payors of taxes and assessments

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imposed under the revenue laws of this state are provided in s.

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213.015. The rights afforded taxpayers to assure that their

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privacy and property are safeguarded and protected during tax

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levy, assessment, and collection are available only insofar as

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they are implemented in other parts of the Florida Statutes or

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rules of the Department of Revenue. The rights so guaranteed to

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state taxpayers in the Florida Statutes and the departmental

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rules include:

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     (2)  THE RIGHT TO DUE PROCESS.--

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     (j) The right to be provided all supporting documentation

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used in the property appraiser's assessment, without requesting

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such documentation, 14 business days before the value adjustment

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board's hearing date.

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     Section 2.  This act shall take effect July 1, 2008.