HB 5131

1	A bill to be entitled
2	An act relating to the Department of Revenue; amending s.
3	195.022, F.S.; requiring county property appraisers, tax
4	collectors, clerks of the circuit court, and value
5	adjustment boards to bear the expense of reproducing forms
6	prescribed by the Department of Revenue to administer and
7	collect ad valorem taxes; requiring property appraisers to
8	bear the expense of certain aerial photographs and maps
9	provided by the department; providing an effective date.
10
11	Be It Enacted by the Legislature of the State of Florida:
12
13	Section 1.  Section 195.022, Florida Statutes, is amended
14	to read:
15	195.022  Forms to be prescribed by Department of
16	Revenue.--The Department of Revenue shall prescribe all forms to
17	be used by property appraisers, tax collectors, clerks of the
18	circuit court, and value adjustment boards in administering and
19	collecting ad valorem taxes. The department shall prescribe a
20	form for each purpose. For counties with a population of 100,000
21	or fewer, the Department of Revenue shall furnish the forms. For
22	counties with a population greater than 100,000, The county
23	officer shall reproduce forms for distribution at the expense of
24	his or her office. A county officer may use a form other than
25	the form prescribed by the department upon obtaining written
26	permission from the executive director of the department;
27	however, a no county officer may not shall use a form if the
28	substantive content of the form varies from which is at variance
29	with the form prescribed by the department for the same or a
30	similar purpose. If the executive director finds good cause to
31	grant such permission he or she may do so. The county officer
32	may continue to use such approved form until the law that which
33	specifies the form is amended or repealed or until the officer
34	receives written disapproval from the executive director.
35	Otherwise, all such officers and their employees shall use the
36	forms, and follow the instructions applicable to the forms,
37	which are prescribed by the department. The department, upon
38	request of any property appraiser or, in any event, at least
39	once every 3 years, shall prescribe and furnish such aerial
40	photographs and nonproperty ownership maps to the property
41	appraisers as are necessary to ensure that all real property
42	within the state is properly listed on the roll. All photographs
43	and maps furnished to counties with a population of 25,000 or
44	fewer shall be paid for by the department as provided by law.
45	For counties with a population greater than 25,000, The
46	department shall furnish such items at the property appraiser's
47	expense. The department may incur reasonable expenses for
48	procuring aerial photographs and nonproperty ownership maps and
49	may charge a fee to the respective property appraiser equal to
50	the cost incurred. The department shall deposit such fees into
51	the Certification Program Trust Fund created pursuant to s.
52	195.002. There shall be a separate account in the trust fund for
53	the aid and assistance activity of providing aerial photographs
54	and nonproperty ownership maps to property appraisers. The
55	department shall use money in the fund to pay such expenses. All
56	forms furnished by the department shall be paid for by the
57	department as provided by law. All forms and maps and
58	instructions relating to their use shall be substantially
59	uniform throughout the state. An officer may employ supplemental
60	forms and maps, at the expense of his or her office, which he or
61	she deems expedient for the purpose of administering and
62	collecting ad valorem taxes. The forms required in ss.
63	193.461(3)(a) and 196.011(1) for renewal purposes shall require
64	sufficient information for the property appraiser to evaluate
65	the changes in use since the prior year. If the property
66	appraiser determines, in the case of a taxpayer, that he or she
67	has insufficient current information upon which to approve the
68	exemption, or if the information on the renewal form is
69	inadequate for him or her to evaluate the taxable status of the
70	property, he or she may require the resubmission of an original
71	application.
72	Section 2.  This act shall take effect July 1, 2009.

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