Florida Senate - 2009                          SENATOR AMENDMENT
       Bill No. CS for SB 1006
       
       
       
       
       
       
                                Barcode 473596                          
       
                              LEGISLATIVE ACTION                        
                    Senate             .             House              
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                 Floor: WD/2R          .                                
             04/30/2009 08:37 AM       .                                
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       Senator Fasano moved the following:
       
    1         Senate Amendment 
    2  
    3         Delete lines 21 - 23
    4  and insert:
    5         (1) In any administrative or judicial action in which a
    6  taxpayer challenges an ad valorem tax assessment of value, the
    7  property appraiser’s assessment is presumed correct if the
    8  appraiser proves by a preponderance of the evidence that the
    9  assessment was arrived at by complying with s. 193.011, any
   10  other applicable statutory requirements relating to classified
   11  use values or assessment caps, and professionally accepted
   12  appraisal practices, including mass appraisal standards, if
   13  appropriate. However, a taxpayer who challenges