HB 5061

1	A bill to be entitled
2	An act relating to revenue administration; amending s.
3	195.002, F.S.; authorizing payment of salaries and
4	benefits for certain employees associated with certain
5	schools; amending s. 195.022, F.S.; requiring all counties
6	to reproduce department forms at county expense;
7	specifying requirements of the department and property
8	appraisers for payment of expenses of furnishing
9	photographs and maps; authorizing the department to incur
10	certain expenses and charge fees equal to such expenses;
11	providing for deposit of such fees into the Certification
12	Program Trust Fund; providing for separate accounts in the
13	fund for certain purposes; providing for department use of
14	such funds for certain expenses; amending s. 195.087,
15	F.S.; requiring property appraisers to pay certain fees
16	for aerial photographs and certain maps; prohibiting the
17	Department of Revenue from making certain distributions in
18	fiscal year 2008-2009 to certain sports facilities;
19	providing an effective date.
20
21	Be It Enacted by the Legislature of the State of Florida:
22
23	Section 1.  Subsection (2) of section 195.002, Florida
24	Statutes, is amended to read:
25	195.002  Supervision by Department of Revenue.--
26	(2)  In furtherance of its duty to conduct schools to
27	upgrade assessment skills and collection skills, the department
28	may establish by rule committees on admissions and
29	certification. Additionally, the department may incur reasonable
30	expenses for hiring instructors, travel, office operations,
31	certificates of completion, badges or awards, and food service
32	incidental to conducting such schools, salaries and benefits of
33	department employees whose duties are directly associated with
34	developing and conducting such schools, and for administering
35	any certification program under s. 145.10 or s. 145.11. The
36	department may charge a tuition fee and an examination fee to
37	any person who attends such a school and may charge a fee to
38	certify or recertify any person under such a program. The
39	department shall deposit such fees into the Certification
40	Program Trust Fund which is created in the State Treasury. There
41	shall be separate school accounts and program accounts in the
42	trust fund for property appraisers and for tax collectors. The
43	department shall use money in the fund to pay such expenses.
44	Section 2.  Section 195.022, Florida Statutes, is amended
45	to read:
46	195.022  Forms to be prescribed by Department of
47	Revenue.--The Department of Revenue shall prescribe all forms to
48	be used by property appraisers, tax collectors, clerks of the
49	circuit court, and value adjustment boards in administering and
50	collecting ad valorem taxes. The department shall prescribe a
51	form for each purpose. For counties with a population of 100,000
52	or fewer, the Department of Revenue shall furnish the forms. For
53	counties with a population greater than 100,000, The county
54	officer shall reproduce forms for distribution at the expense of
55	his or her office. A county officer may use a form other than
56	the form prescribed by the department upon obtaining written
57	permission from the executive director of the department;
58	however, no county officer shall use a form the substantive
59	content of which is at variance with the form prescribed by the
60	department for the same or a similar purpose. If the executive
61	director finds good cause to grant such permission he or she may
62	do so. The county officer may continue to use such approved form
63	until the law which specifies the form is amended or repealed or
64	until the officer receives written disapproval from the
65	executive director. Otherwise, all such officers and their
66	employees shall use the forms, and follow the instructions
67	applicable to the forms, which are prescribed by the department.
68	The department, upon request of any property appraiser or, in
69	any event, at least once every 3 years, shall prescribe and
70	furnish such aerial photographs and nonproperty ownership maps
71	to the property appraisers as are necessary to ensure that all
72	real property within the state is properly listed on the roll.
73	All photographs and maps furnished to counties with a population
74	of 25,000 or fewer shall be paid for by the department as
75	provided by law. For counties with a population greater than
76	25,000, the department shall furnish such items at the property
77	appraiser's expense. The department may incur reasonable
78	expenses for procuring aerial photographs and nonproperty
79	ownership maps and may charge a fee to the respective property
80	appraiser equal to the cost incurred. The department shall
81	deposit such fees into the Certification Program Trust Fund,
82	created pursuant to s. 195.002. There shall be a separate
83	account in the trust fund for the aid and assistance activity of
84	providing aerial photographs and nonproperty ownership maps to
85	property appraisers. The department shall use money in the fund
86	to pay such expenses. All forms and maps furnished by the
87	department shall be paid for by the department as provided by
88	law. All forms and maps and instructions relating to their use
89	shall be substantially uniform throughout the state. An officer
90	may employ supplemental forms and maps, at the expense of his or
91	her office, which he or she deems expedient for the purpose of
92	administering and collecting ad valorem taxes. The forms
93	required in ss. 193.461(3)(a) and 196.011(1) for renewal
94	purposes shall require sufficient information for the property
95	appraiser to evaluate the changes in use since the prior year.
96	If the property appraiser determines, in the case of a taxpayer,
97	that he or she has insufficient current information upon which
98	to approve the exemption, or if the information on the renewal
99	form is inadequate for him or her to evaluate the taxable status
100	of the property, he or she may require the resubmission of an
101	original application.
102	Section 3.  Subsection (4) of section 195.087, Florida
103	Statutes, is amended to read:
104	195.087  Property appraisers and tax collectors to submit
105	budgets to Department of Revenue.--
106	(4)  The property appraisers and tax collectors of this
107	state are hereby authorized to pay any fee established by the
108	department for attendance by an employee at a school established
109	and conducted by the department pursuant to s. 195.002. Further,
110	the travel and per diem expenses of such employee may be paid as
111	set forth in s. 112.061. Property appraisers shall pay any fee
112	established by the department for aerial photographs and
113	nonproperty ownership maps provided by the department, that are
114	not paid for by the department, pursuant to s. 195.022.
115	Section 4.  Notwithstanding s. 212.20(6)(d) and (7)(b),
116	Florida Statutes, the Department of Revenue may not make any
117	distribution in fiscal year 2008-2009 to any facility for a new
118	professional sports franchise or a facility for a retained
119	professional sports franchise as defined in s. 288.1162, Florida
120	Statutes.
121	Section 5.  This act shall take effect July 1, 2008.

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