Bill Text: FL S0338 | 2010 | Regular Session | Introduced

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Bill Title: Taxpayer Rights/Property Appraiser's Assessment [EPSC]

Sponsorship: Partisan Bill (Republican 2)

Status: (Failed) 2010-04-30 - Died in Committee on Community Affairs [S0338 Detail]

Download: Florida-2010-S0338-Introduced.html

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Florida Senate - 2010                                     SB 338 
 
By Senator Storms 
10-00152-10                                            2010338__ 
1                        A bill to be entitled 
2         An act relating to taxpayer rights; amending s. 
3         192.0105, F.S.; providing a taxpayer the right to be 
4         provided all supporting documentation used in a 
5         property appraiser’s assessment, without requesting 
6         such documentation, 14 days before the value 
7         adjustment board’s hearing date; providing an 
8         effective date. 
9 
10  Be It Enacted by the Legislature of the State of Florida: 
11 
12         Section 1. Paragraph (j) is added to subsection (2) of 
13  section 192.0105, Florida Statutes, to read: 
14         192.0105 Taxpayer rights.—There is created a Florida 
15  Taxpayer’s Bill of Rights for property taxes and assessments to 
16  guarantee that the rights, privacy, and property of the 
17  taxpayers of this state are adequately safeguarded and protected 
18  during tax levy, assessment, collection, and enforcement 
19  processes administered under the revenue laws of this state. The 
20  Taxpayer’s Bill of Rights compiles, in one document, brief but 
21  comprehensive statements that summarize the rights and 
22  obligations of the property appraisers, tax collectors, clerks 
23  of the court, local governing boards, the Department of Revenue, 
24  and taxpayers. Additional rights afforded to payors of taxes and 
25  assessments imposed under the revenue laws of this state are 
26  provided in s. 213.015. The rights afforded taxpayers to assure 
27  that their privacy and property are safeguarded and protected 
28  during tax levy, assessment, and collection are available only 
29  insofar as they are implemented in other parts of the Florida 
30  Statutes or rules of the Department of Revenue. The rights so 
31  guaranteed to state taxpayers in the Florida Statutes and the 
32  departmental rules include: 
33         (2) THE RIGHT TO DUE PROCESS.— 
34         (j) The right to be provided all supporting documentation 
35  used in the property appraiser’s assessment, without requesting 
36  such documentation, 14 business days before the date of the 
37  hearing before the value adjustment board. 
38         Section 2. This act shall take effect July 1, 2010.