Florida Senate - 2012                        COMMITTEE AMENDMENT
       Bill No. SB 1256
       
       
       
       
       
       
                                Barcode 512326                          
       
                              LEGISLATIVE ACTION                        
                    Senate             .             House              
                  Comm: RCS            .                                
                  01/24/2012           .                                
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       The Committee on Budget Subcommittee on Finance and Tax (Altman)
       recommended the following:
       
    1         Senate Amendment (with directory and title amendments)
    2  
    3         Between lines 212 and 213
    4  insert:
    5         (4)(a) For every change made to the assessed or taxable
    6  value of a parcel on an assessment roll subsequent to the
    7  mailing of the notice provided for in s. 200.069, the property
    8  appraiser shall document the reason for such change in the
    9  public records of the office of the property appraiser in a
   10  manner acceptable to the executive director or the executive
   11  director’s designee. For every change made to the assessed or
   12  taxable value of a parcel on an assessment roll as the result of
   13  an informal conference under s. 194.011(2), only the department
   14  or a designated entity may review whether such change is
   15  consistent with the law.
   16         (b) For every change that decreases the assessed or taxable
   17  value of a parcel on an assessment roll between the time of
   18  complete submission of the tax roll pursuant to s. 193.1142(3)
   19  and mailing of the notice provided for in s. 200.069, the
   20  property appraiser shall document the reason for such change in
   21  the public records of the office of the property appraiser in a
   22  manner acceptable to the executive director or the executive
   23  director’s designee.
   24         (c) Changes made by the value adjustment board are not
   25  subject to the requirements of this subsection.
   26  
   27  ====== D I R E C T O R Y  C L A U S E  A M E N D M E N T ======
   28         And the directory clause is amended as follows:
   29  
   30         Delete lines 186 - 187
   31  and insert:
   32  
   33         Section 4. Paragraphs (n) and (p) of subsection (2) and
   34  subsection (4) of section 193.114, Florida Statutes, are amended
   35  to read:
   36  
   37  ================= T I T L E  A M E N D M E N T ================
   38  And the title is amended as follows:
   39  
   40         Delete line 17
   41  and insert:
   42  
   43         assessment roll; limiting the review of changes in the
   44         assessed value of real property resulting from an
   45         informal conference with the taxpayer to a review by
   46         the Department of Revenue or a designated entity;
   47         amending s. 193.1554, F.S.; deleting