SB 678: Ad Valorem Tax Assessments [RPCC]
GENERAL BILL by Fasano ; (CO-INTRODUCERS) Gaetz ; Baker ; Hill ; Dean ; King ; Lynn ; Wise ; Storms ; Lawson ; Posey ; Bennett ; Deutch ; Siplin ; Dawson ; Diaz de la Portilla
Ad Valorem Tax Assessments [RPCC]; Eliminates the automatic presumption of correctness accorded to the property appraiser. Requires that the property appraiser has the burden of proving that the assessment value was obtained by using established standards of professional appraisal practice. Requires that the taxpayer has the burden of proving that the assessment is in excess of the just value or that it is based on appraisal practices the are different, etc.
Effective Date: Upon becoming law
Last Action: 5/2/2008 Senate - Died in Committee on Community Affairs, Link/Iden/Sim/Compare passed, refer to CS/HB 909 (Ch. 2008-197)
Bill Text: Web Page | PDF
Last Action: 5/2/2008 Senate - Died in Committee on Community Affairs, Link/Iden/Sim/Compare passed, refer to CS/HB 909 (Ch. 2008-197)
Bill Text: Web Page | PDF
Bill History
| Date | Chamber | Action |
|---|---|---|
| 11/16/2007 | Senate |
• Filed |
| 1/9/2008 | Senate |
• Referred to Community Affairs; Judiciary; Finance and Tax; Education Pre-K - 12 Appropriations |
| 3/4/2008 | Senate |
• Introduced, referred to Community Affairs; Judiciary; Finance and Tax; Education Pre-K - 12 Appropriations -SJ 00043 |
| 5/2/2008 | Senate |
• Died in Committee on Community Affairs, Link/Iden/Sim/Compare passed, refer to CS/HB 909 (Ch. 2008-197) |