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14 June 2002 - Florida Supreme Court ignores unanimously adopted F.S.194.301 (1997) and its recorded legislative intent, upholds artificial and manipulative concepts in Second District's opinion, in effect sends an anti-business message to major taxpayers seeking a more ethical ad valorem environment. To navigate, log on to www.flcourts.org >> select Supreme Court, select Clerks Office, select Supreme Court Opinions, select Mazourek v. Wal-Mart.

June 2002 FloridaCOMMERCIAL Office, Industrial, Retail, Investment Real Estate "The RIGHT Rent" >>.

LEGISLATURE: Among several bills passed in Florida during the 2002 Session:

s. 125.0168 F.S. & 166.223 F.S. "To provide that [recreational] facilities regulated under Ch. 513 are required to be assessed [through special assessments] as a commercial entity in the same manner as a hotel, motel, or other similar facility."

s. 193.092(1) F.S. "Provides that property acquired by a bona fide purchaser who is unaware of escaped taxes is not subject to assessment for taxes prior to the time of purchase."

s. 194.033(2) F.S. "To require notice 20 days prior to the scheduled [VAB] hearing. Provides that a petitioner may reschedule the hearing one time by written request to the clerk of the governing board of the county no less than 5 days before the scheduled hearing under certain circumstances."

s. 195.062(1)(c), F.S. "Provides that guidelines may be updated annual to incorporate new market data tables . . . after first being publicly noticed . . . Provides that if there are no objections within 45 days after the notice, the guidelines may be adopted without conformity to procedures in s. 120.54, F.S."

(emphasis added)

(Analysis as provided by Florida Department of Revenue)

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In View

DEALS - understanding and using sophisticated skills is key to market, negotiate, and close transactions. For summaries and opportunities, go to Commercial Brokerage >>.

TAX CASE STUDIES are at Results Count >>.

WATCH LIST - At the end of the 2002 session, the Florida Legislature passed a bill forming a "sales tax task force" keeping alive the possibility that licensed fiduciary services (attorneys, accountants, architects, engineers, etc.) in Florida may become subject to sales tax, including consulting and transactional agencies such as real estate brokers.

SPECIAL REPORT - The rights of any business operating in Florida may be affected. Representatives of major corporate taxpayers surveyed numerous Florida counties and the Findings of approximately 50 Special Masters who preside over tangible personal property petitions in Value Adjustment Board Hearings. For a copy of the report, go to Contact CPS >>

STAYING AHEAD - By invitation only, major corporate taxpayers and professional consultants belong to "in the LOOP" - the email system reviewing and responding to changes in Florida ad valorem taxation and property rights. This network includes participants located all over the United States, and the United Kingdom, who have an interest in Florida property taxes.