Florida Senate - 2009                          SENATOR AMENDMENT
       Bill No. CS for CS for HB 521
       
       
       
       
       
       
                                Barcode 963610                          
       
                              LEGISLATIVE ACTION                        
                    Senate             .             House              
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                Floor: 1/AD/3R         .            Floor: C            
             05/01/2009 02:50 PM       .      05/01/2009 05:42 PM       
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       Senator Fasano moved the following:
       
    1         Senate Amendment (with title amendment)
    2  
    3         Delete lines 27 - 81
    4  and insert:
    5         (Substantial rewording of section. See
    6         s. 194.301, F.S., for present text.)
    7         194.301 Challenge to ad valorem tax assessment.—
    8         (1) In any administrative or judicial action in which a
    9  taxpayer challenges an ad valorem tax assessment of value, the
   10  property appraiser’s assessment is presumed correct if the
   11  appraiser proves by a preponderance of the evidence that the
   12  assessment was arrived at by complying with s. 193.011, any
   13  other applicable statutory requirements relating to classified
   14  use values or assessment caps, and professionally accepted
   15  appraisal practices, including mass appraisal standards, if
   16  appropriate. However, a taxpayer who challenges an assessment is
   17  entitled to a determination by the value adjustment board or
   18  court of the appropriateness of the appraisal methodology used
   19  in making the assessment. The value of property must be
   20  determined by an appraisal methodology that complies with the
   21  criteria of s. 193.011 and professionally accepted appraisal
   22  practices. The provisions of this subsection preempt any prior
   23  case law that is inconsistent with this subsection.
   24         (2) In an administrative or judicial action in which an ad
   25  valorem tax assessment is challenged, the burden of proof is on
   26  the party initiating the challenge.
   27         (a) If the challenge is to the assessed value of the
   28  property, the party initiating the challenge has the burden of
   29  proving by a preponderance of the evidence that the assessed
   30  value:
   31         1. Does not represent the just value of the property after
   32  taking into account any applicable limits on annual increases in
   33  the value of the property;
   34         2. Does not represent the classified use value or
   35  fractional value of the property if the property is required to
   36  be assessed based on its character or use; or
   37         3. Is arbitrarily based on appraisal practices that are
   38  different from the appraisal practices generally applied by the
   39  property appraiser to comparable property within the same
   40  county.
   41         (b) If the party challenging the assessment satisfies the
   42  requirements of paragraph (a), the presumption provided in
   43  subsection (1) is overcome and the value adjustment board or the
   44  court shall establish the assessment if there is competent,
   45  substantial evidence of value in the record which cumulatively
   46  meets the criteria of s. 193.011 and professionally accepted
   47  appraisal practices. If the record lacks such evidence, the
   48  matter must be remanded to the property appraiser with
   49  appropriate directions from the value adjustment board or the
   50  court, and the property appraiser must comply with those
   51  directions.
   52         (c) If the revised assessment following remand is
   53  challenged, the procedures described in this section apply.
   54         (d) A party is not required to exclude every reasonable
   55  hypothesis of a legal assessment.
   56         (e) If the challenge is to the classification or exemption
   57  status of the property, there is no presumption of correctness
   58  and the party initiating the challenge has the burden of proving
   59  by a preponderance of the evidence that the classification or
   60  exempt status assigned to the property is incorrect.
   61  
   62  ================= T I T L E  A M E N D M E N T ================
   63         And the title is amended as follows:
   64         Delete lines 2 - 18
   65  and insert:
   66         An act relating to ad valorem assessments; amending s.
   67         194.301, F.S.; revising the bases for providing a
   68         presumption of correctness to an assessment of
   69         property value; providing that the taxpayer is
   70         entitled to an evaluation of the appraisal
   71         methodology; providing that the act preempts prior
   72         case law; revising the criteria for overcoming the
   73         presumption of correctness; providing for challenges
   74         to the classification or exemption status of property;
   75         providing for application; providing legislative
   76         intent relating to