HB 1189

1	A bill to be entitled
2	An act relating to property taxation; amending s. 193.074,
3	F.S.; deleting an exception to the confidentiality of
4	specified tax returns relating to an order of an
5	administrative body with quasi-judicial powers in ad
6	valorem tax matters; specifying that certain disclosures
7	of specified tax returns without consent of the taxpayer
8	constitute misfeasance or malfeasance and may result in
9	removal from office; amending s. 194.011, F.S.; revising
10	provisions relating to the effect of the failure of a
11	property appraiser or petitioner to timely comply with
12	certain requests for evidentiary information in certain
13	tax assessment proceedings; amending s. 194.034, F.S.;
14	deleting a provision relating to a petitioner's
15	presentation of certain testimony or other evidence for
16	consideration by the value adjustment board or special
17	magistrate; amending s. 195.027, F.S.; specifying that a
18	taxpayer's failure to provide financial records relating
19	to nonhomestead property does not preclude consideration
20	of the records in certain judicial or administrative
21	proceedings; deleting an exception to the confidentiality
22	accorded to certain financial records of a taxpayer
23	relating to an order of an administrative body with quasi-
24	judicial powers in ad valorem tax matters; requiring that
25	certain rules and regulations must provide for the return
26	of financial records relating to nonhomestead property
27	after a taxpayer request within a specified time;
28	requiring certain prior notice to a taxpayer before
29	specified governmental agencies may share or exchange
30	confidential records; providing for application to pending
31	and newly initiated challenges; providing an effective
32	date.
33
34	Be It Enacted by the Legislature of the State of Florida:
35
36	Section 1.  Section 193.074, Florida Statutes, is amended
37	to read:
38	193.074  Confidentiality of returns.-All returns of
39	property and returns required by former s. 201.022 submitted by
40	the taxpayer pursuant to law shall be deemed to be confidential
41	in the hands of the property appraiser, the clerk of the circuit
42	court, the department, the tax collector, the Auditor General,
43	and the Office of Program Policy Analysis and Government
44	Accountability, and their employees and persons acting under
45	their supervision and control, except upon court order or order
46	of an administrative body having quasi-judicial powers in ad
47	valorem tax matters, and such returns are exempt from the
48	provisions of s. 119.07(1). The deliberate or intentional
49	disclosure of any such records without the written consent of
50	the taxpayer constitutes misfeasance or malfeasance and may be
51	grounds for removal from office.
52	Section 2.  Paragraph (b) of subsection (4) of section
53	194.011, Florida Statutes, is amended, and paragraph (c) is
54	added to that subsection, to read:
55	194.011  Assessment notice; objections to assessments.-
56	(4)
57	(b)  No later than 7 days before the hearing, if the
58	petitioner has provided the information required under paragraph
59	(a), and if requested in writing by the petitioner, the property
60	appraiser shall provide to the petitioner a list of evidence to
61	be presented at the hearing, together with copies of all
62	documentation to be considered by the value adjustment board and
63	a summary of evidence to be presented by witnesses. The evidence
64	list must contain the property record card if provided by the
65	clerk. Failure of the property appraiser to timely comply with
66	the requirements of this paragraph shall result in a
67	rescheduling of the hearing.
68	(c)  Failure of the petitioner or the property appraiser to
69	timely comply with the requirements of this subsection precludes
70	any such information, evidence, or documentation from being
71	considered at the hearing.
72	Section 3.  Subsection (1) of section 194.034, Florida
73	Statutes, is amended to read:
74	194.034  Hearing procedures; rules.-
75	(1)(a)  Petitioners before the board may be represented by
76	an attorney or agent and present testimony and other evidence.
77	The property appraiser or his or her authorized representatives
78	may be represented by an attorney in defending the property
79	appraiser's assessment or opposing an exemption and may present
80	testimony and other evidence. The property appraiser, each
81	petitioner, and all witnesses shall be required, upon the
82	request of either party, to testify under oath as administered
83	by the chairperson of the board. Hearings shall be conducted in
84	the manner prescribed by rules of the department, which rules
85	shall include the right of cross-examination of any witness.
86	(b)  Nothing herein shall preclude an aggrieved taxpayer
87	from contesting his or her assessment in the manner provided by
88	s. 194.171, whether or not he or she has initiated an action
89	pursuant to s. 194.011.
90	(c)  The rules shall provide that no evidence shall be
91	considered by the board except when presented during the time
92	scheduled for the petitioner's hearing or at a time when the
93	petitioner has been given reasonable notice; that a verbatim
94	record of the proceedings shall be made, and proof of any
95	documentary evidence presented shall be preserved and made
96	available to the Department of Revenue, if requested; and that
97	further judicial proceedings shall be as provided in s. 194.036.
98	(d)  Notwithstanding the provisions of this subsection, no
99	petitioner may present for consideration, nor may a board or
100	special magistrate accept for consideration, testimony or other
101	evidentiary materials that were requested of the petitioner in
102	writing by the property appraiser of which the petitioner had
103	knowledge and denied to the property appraiser.
104	(d)(e)  Chapter 120 does not apply to hearings of the value
105	adjustment board.
106	(e)(f)  An assessment may not be contested until a return
107	required by s. 193.052 has been filed.
108	Section 4.  Subsection (3) of section 195.027, Florida
109	Statutes, is amended to read:
110	195.027  Rules and regulations.-
111	(3)  The rules and regulations shall provide procedures
112	whereby the property appraiser, the Department of Revenue, and
113	the Auditor General shall be able to obtain access, where
114	necessary, to financial records of taxpayers relating to
115	nonhomestead property which records are required to make a
116	determination of the proper assessment as to the particular
117	property in question. Access to a taxpayer's records shall be
118	provided only in those instances in which it is determined that
119	such records are necessary to determine either the
120	classification or the value of the taxable nonhomestead
121	property. Access shall be provided only to those records which
122	pertain to the property physically located in the taxing county
123	as of January 1 of each year and to the income from such
124	property generated in the taxing county for the year in which a
125	proper assessment is made. Failure of a taxpayer to provide such
126	records does not preclude consideration of them in any
127	administrative or judicial proceeding for the purpose of
128	determining the just value of the taxpayer's property. All
129	records produced by the taxpayer under this subsection shall be
130	deemed to be confidential in the hands of the property
131	appraiser, the department, the tax collector, and the Auditor
132	General and shall not be divulged to any person, firm, or
133	corporation, except upon court order or order of an
134	administrative body having quasi-judicial powers in ad valorem
135	tax matters, and such records are exempt from the provisions of
136	s. 119.07(1). Such rules and regulations shall require that all
137	such records must be returned within 10 days, when requested by
138	the taxpayer. When one of the governmental agencies listed in
139	this subsection exchanges or shares such confidential records
140	with one of the other agencies, the rules and regulations shall
141	provide that the taxpayer must be given advance notice
142	explaining the conditions and reasons for such exchange or
143	sharing.
144	Section 5.  This act shall take effect upon becoming a law
145	and shall apply to all administrative and judicial tax
146	challenges brought under chapter 194, Florida Statutes, that are
147	pending on or initiated on or after the effective date of this
148	act.

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