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A bill to be entitled

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An act relating to a presumption of correctness for ad

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valorem tax assessment; amending s. 194.301, F.S.;

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revising criteria for a presumption of correctness of a

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property appraiser's assessment of ad valorem tax value;

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requiring that such a presumption for an assessment for

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income-producing property is based on the income approach

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to value; 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.  Section 194.301, Florida Statutes, is amended to

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read:

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     194.301  Presumption of correctness.--

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     (1) In any administrative or judicial action in which a

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taxpayer challenges an ad valorem tax assessment of value, the

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property appraiser's assessment shall be presumed correct. This

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presumption of correctness is lost if:

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     (a) The taxpayer shows by a preponderance of the evidence

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that either the property appraiser has failed to consider

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properly the criteria in s. 193.011; or if

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     (b) The property appraiser's assessment is arbitrarily

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based on appraisal practices that which are different from the

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appraisal practices generally applied by the property appraiser

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to comparable property within the same class and within the same

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county; or

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     (c) The property appraiser's assessment for all income-

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producing property, including commercial, industrial, and

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multifamily rentals, is not based on the income approach to

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value.

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     (2) If the presumption of correctness is lost, the taxpayer

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shall have the burden of proving by a preponderance of the

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evidence that the appraiser's assessment is in excess of just

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value. If the presumption of correctness is retained, the

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taxpayer shall have the burden of proving by clear and convincing

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evidence that the appraiser's assessment is in excess of just

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value. In no case shall the taxpayer have the burden of proving

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that the property appraiser's assessment is not supported by any

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reasonable hypothesis of a legal assessment.

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     (3) If the property appraiser's assessment is determined to

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be erroneous, the Value Adjustment Board or the court can

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establish the assessment if there exists competent, substantial

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evidence in the record, which cumulatively meets the requirements

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of s. 193.011. If the record lacks competent, substantial

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evidence meeting the just value criteria of s. 193.011, the

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matter shall be remanded to the property appraiser with

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appropriate directions from the Value Adjustment Board or the

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court.

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     Section 2.  This act shall take effect January 1, 2009.