fyi,
the young lady you refer to is the daughter of Ron Schultz,
PA for
Citrus County. Coincidence?
Robert
Florida Taxpayers
Coalition
October
4, 2001
Rob Wallace, Representative,
Chair, Fiscal Policy and Resources
Tallahassee, Florida
Dear Representative Wallace,
Effective immediately, Florida Taxpayers Coalition
removes its Taxpayers Bill Of Rights legislative proposals
from review by Fiscal Resources and Policy Committee.
While we appreciate your invitation, we find such an absence
of an appropriate environment, to continue would be to
suggest our consent. We do not approve.
Throughout the capital, insolence, ignorance, and insubordination
are epidemic in the bureaucracy. Specifically, Kamma Monroe,
a member of the Fiscal Resources and Policy Committee
staff responded to a telephone call with a tone of rudeness
and arrogance, conveying the cheapest and unprofessional
standards of conduct. Worse than the lack of education
inherent in her attitude was her refusal to provide public
records. All of this suggests she does not know and does
not feel obligated to respond under the constitutional
principles of this nation and state. And, while she and
people like her are employed by state government, the
principles of the Bill of Rights under the United States
Constitution are diminished, in fact in part are destroyed.
So we ask why bother when the laws already existing, the
inalienable rights guaranteed to each individual private
citizen, are corrupted on a daily basis, by staff, even
while elected representatives who are sworn to protect
the rights of private citizens ignore these abuses, giving
tacit approval to them.
Further - no individual private citizens have been invited
to participate in this Taxpayers Bill Of Rights exercise.
It is only individual private citizens who are represented
by each elected official in the legislature. Nowhere in
the constitution are any suggestions that representation
is of organizations, lobbyists or any other third parties,
but only lobbyists representing organizations received
invitations. The implication is an American must pay to
deal directly with his or her government. Nothing could
be more fundamentally wrong, on both an ethical and legal
basis. The reasons we are a nation, according to the legislative
intent described in the Declaration of Independence, are
to permit direct involvement by individual private citizens
and to prevent bureaucracy from making policy and exerting
influence on individual private citizens. Yet, the
Department of Revenue and local government officials have
been included in your invitations, given undue respect
and priority by staff and elected officials. This is an
egregious erosion of our rights under the United States
Constitution. And, under any circumstances, the scandalous
failures of DOR to pass review by the Auditor General
for a period of fifteen years and counting suggest approval
by the legislature, even while every taxpayer in the state
is deprived of rights to uniform and properly considered
assessments, and local governments have no assurances
their chief sources of revenue are accurately levied..
Mr. Wallace - we are appalled by the behavior of staff,
with the impression they seem to think they may act with
impunity. We do not wish to taint our credibility by association
with actions and activities we believe to be in conflict
with the principles of our form of government. We respectfully
demand the immediate removal of our recommendations from
legislation the committee will propose.
Sincerely,
cc: Senator Ken Pruitt
Sent: Sunday, September
09, 2001 9:40 AM
Subject: Re:
bravo
Bob
Florida Taxpayers
Coalition
September
8, 2001
Rob Wallace,
Representative, District 47
Chair, Fiscal
Policy and Resources
RE: Taxpayer's
Bill of Rights (ss. 192.0105 and 213.015 Florida Statutes)
Dear Representative
Wallace,
Private citizens
and businesses have few actual advocates in Florida government.
FTC appreciates all the more your kind invitation to proffer
recommendations for the Taxpayer's Bill of Rights. On behalf
of FTC's members who own and represent thousands of taxable
parcels throughout this state, we propose the attached REVENUE
NEUTRAL statutory changes.
FTC's perspective
is rooted in the principles of our country's concepts of fairness
to all private citizens and businesses, protection against
arbitrary and unreasonable taxation, applied under constitutional
mandates
of Due Process, Equal Protection, Taxation With Representation,
and Just Value. In that context, we seek objective, independent,
uniform ad valorem laws, rules, and procedures to balance
the interests of taxpayers with the needs of local governments.
The enclosed documents follow the progression of ss. 192.0105
and 213.05, Florida Statutes, with cross references added
to ss. 170.201, 193.011, Chapter 194 specifically as well
as other sections of Florida Statutes.
It is only
through your leadership, and support of your colleagues, may
we enjoy a more legal, ethical, fair as well as accountable
and responsible environment by which we are taxed. Your dedication
to protecting private citizens and businesses is to be commended.
We applaud the effort you are making to create a Taxpayers
Bill Of Rights which is truly inclusive of the principles
and ethics inherent in our American system of government.
And, to that end, the enclosed changes are submitted with
our thanks for better government.
With copies
provided to Senator Ken Pruitt, and our kind regards,
Sincerely,
cc: (w/enclosures)
Senator Ken Pruitt
FTC
ANNOTATIONS
Taxpayer
rights --
fairness, constitutional protections, and ethical practices
rely upon uniform and objective conditions applied to all
taxpayers and taxable parcels within and between the counties.
These conditions are the responsibility of all elected and
appointed officials, all of whom owe a fiduciary duty to private
citizens and businesses. The fiduciary relationship, by definition,
means the sole duty of government is equally attending to
the interests of constituents. The entire history of our nation
reflects these principles, which are more accurately and completely
expressed through the clarifications of language.
(1)
THE RIGHT TO KNOW --
This
section really is part of private citizen and business rights
to Taxation With Representation.
(a)
Ad valorem assessments are "opinions" of value.
The need for taxation is balanced by protections against abuse
through the value adjustment board process. Taxpayers are
sent proposed assessments because those documents are legal
Notice of value adjustment board filing deadlines, as well
as budget hearings. In many instances, the deadline information
is in the smallest print, at the bottom, difficult to find
or read, as if there is an intended effort to deter taxpayers
of opportunities to appeal. These critical dates, founded
upon constitutional premises, must be prominently placed and
easily read so government meets its obligation to taxpayer
rights. And, these Notices should include contact information
regarding the appropriate value adjustment boards, with addresses
and telephone numbers, so petitions may be obtained and submitted
from the source of impartial hearings.
(c)
Many counties are using controversial alternative forms of
taxation, appearing to "end run" millage caps, without
true and full taxpayer representation. One case is currently
before the Florida Supreme Court. Others are in various circuit
and district courts. The controversial nature of these non-ad
valorem taxes, fees, and charges would be mitigated, resentment
against elected officials, and large numbers of law suits
would be abated, if affected taxpayers approve the purposes
and costs. The most uniform system for such approval is on
a ballot, in the next election scheduled for any other purpose.
(d)
The title and sub-headings of the annual reports issued by
value adjustment boards currently reflects bias and is misleading.
There is no tax impact from the results of any board decisions.
Errors, inherent in a complicated technical process, are corrected
and taxpayers rights are protected. The offensive wording
should be modified to appear less like propaganda and more
heedful of the purpose of this process.
(2)
THE RIGHT TO DUE PROCESS AND EQUAL PROTECTION
Both
are companion constitutional protections, afforded all Americans
who are subject government action or applications.
(a) "Just value" is Florida's constitutional mandate
for accurate assessments. There are various definitions and
interpretations of the meaning which this language consolidates.
Historical records reveal real and tangible property were
fully intended to be covered. It is double taxation to apply
ad valorem taxes to sales tax, inherently unethical because
it defrauds taxpayers of their rights to fair taxation.
(b) Because of inadequate Department Of Revenue practices,
for fifteen years, the Auditor General has reported local
tax rolls are not uniform and cannot be verified. As a result
of this scandalous negligence, inalienable rights of private
citizens and businesses are jeopardized, full faith and credit
of cities, counties, and school boards are placed in doubt,
property appraisers are inappropriately blamed for errors.
To ignore auditor findings is to damage our system of checks
and balances, and adds to loss of confidence in government
officials. Notwithstanding any interim changes reported now
by any agency, mandatory penalties should be directed against
agency decision-makers (immediate probation upon a first negative
audit; loss of position and loss of pension upon second negative
audit). The opinions of any agency regarding their own management,
as self-serving, should never excuse lapses or be used to
avoid penalty.
(c) Uniformity is a reflection of Equal Protection and Due
Process. It also ensures even application of millage rates,
preserves the separation of powers, and reinforces the authority
of rate setters. Most property appraisers belong to International
Association of Assessing Officers (IAAO) which mandates they
follow Uniform Standards of Professional Appraisal Practice
(USPAP). DOR's adoption of USPAP Section Six (Mass Appraisal)
is recommended by the Auditor General and conforms to Florida
Statutes requiring annual updates.
(d) Since land is separately assessed, and improvements are
separately assessed, TRIM Notices should show the proposed
values of each as separate details, so there is full disclosure
to taxpayers who are entitled to know fully how they are taxed.
(e) Private citizens are entitled to obtain complete data
showing how their property compares to all other assessments
in any market, sub-market, strata, or sub-strata used by the
property appraiser. No data should be withheld. Any data withheld
should not be permitted at a value adjustment board hearing.
(f) Florida's system has evolved to a more ethical process.
Yet vestiges remain of former problems which arise from time
to time because of conflicts of interest when county government
officials wear two hats at the same time, and both serve on
or influence the value adjustment boards. Since the Department
of Revenue promotes itself as "aiding and assisting"
property appraisers, a controversial activity, the value adjustment
board should be independent of that agency's influence as
well and for the same reasons. They cannot wear two hats at
the same time and maintain an ethical posture. In addition,
qualified special masters should be required to hear petitions
since professional training and licensing is required in Florida
to render the same opinions in private practice in order to
protect the public. Instructions of special masters should
be conducted as public meetings, and Notice provided to known
petitioners. Receipt of timely recommendations and ad valorem
tax refunds if appropriate is a matter of good faith, and
recognition this historical American custom protects our form
of government.
(g) Rightfully, and in compliance with taxpayers rights, in
TWO places, Chapter 194 mandates that boards of county commissioners
and school boards shall bear proportionate costs of value
adjustment boards AND special masters. These are services
provided by the collection of ad valorem taxes, and no other
charges are appropriate or necessary. In addition, the value
adjustment board needs identification of property, owner,
and petitioner to document receipt of petitions and to schedule
hearings. The property appraiser has or should have or will
receive evidence prior to a hearing, therefore any other information
required on a petition is construed as harassment.
Many states provide 60 days or more for taxpayers to file
petitions. In fact, Florida once did too. But now, the filing
deadlines are reduced to 25 calendar days, shortened by weekends,
labor day, and for some who observe religious holidays even
less time. This gives an appearance that government officials
do not want their constituents rights to be protected and
manipulates the filing process to make it as short as possible.
To reverse this unfortunate impression and fully provide taxpayers
rights and opportunity to obtain and file petitions, at least
25 business days should be permitted. When petition forms
include multiple copies, a copy should be given back to the
petitioner by the clerk of the value adjustment board. And,
each petitioner should be entitled to request one rescheduling
of a hearing.
(i) If a property owner is entitled to an exemption or classification
and is able to demonstrate their entitlement, it is a matter
of good faith to grant in their favor. Not to do so erodes
their rights to Equal Protection.
(j) If a petitioner complies with the requirements of the
value adjustment board, appears as scheduled, then is required
to wait 4 hours, but is not heard, the petitioner should prevail
by default. Otherwise, the door appears open to deliberate
mischief wherein attempts might be made to deprive a taxpayer
of relief, or force one to go to court which may be not affordable
for some petitioners and would be an egregious abuse of power.
This again is a matter of integrity.
County attorneys have an inherent conflict of interest, therefore
should never also serve as attorneys to value adjustment boards.
And, special masters should not be employed at any level of
government during any year prior or when they serve a value
adjustment board.
(3) THE RIGHT TO REDRESS
(g) This is the "taxpayers" bill of rights, and
should be weighted to protect private citizens who after all
pay twice in any action, since their taxes pay for government.
A presumption of correctness is provided to property appraisers,
which may be lost or overturned by sufficient evidence at
a value adjustment board hearing. If there is a decision in
favor of a taxpayers, and the property appraiser then appeals
to circuit court, fairly the presumption of correctness should
be granted to the taxpayer. And, the threshold by which a
property appraiser may appeal a value adjustment board decision
should be uniform and consistent with the highest standard
presently in the law which is a value change of 15% or more
- to eliminate perceptions of retaliation and reduce costs
to government for undue litigation..
Furthermore, if the property appraiser appeals a value adjustment
board decision, the taxes should not be considered delinquent
until there is a final judgment, and interest should not accrue
until such judgment is entered - to reduce an appearance of
delaying a case in order to create undue pressure on a taxpayer.
(4) THE RIGHT TO CONFIDENTIALITY
This Bill Of Rights should be reenacted as a demonstration
of good faith.
213.015
Taxpayers Rights
The
introductory language should be identical to that in ss. 192.0105,
Florida Statutes
(1)
All government employees are required by our constitutions
to serve private citizens. To that end, it is an obvious requirement
to be fully responsive to all requests for information. There
should be enforced penalties for those who do not.
(2)
The current system of selecting an advocate from inside any
agency may be a device to cover up agency or other government
misconduct. There is an inherent conflict of interest in selecting
someone from any agency and expecting such a person to be
objective, independent, and supportive of taxpayers rights.
Because of the many overlapping and controversial relationships
between the Department of Revenue and several cabinet offices,
objectivity, impartiality, and integrity seem best served
by separating a taxpayers advocate from the agency and the
executive branch, and relying upon the auditors for a more
unbiased person and position.
#
# # # #
Proposed
By Florida
Taxpayers Coalition
The
2001 Florida Statutes
Title XIV
Taxation And Finance Chapter
192
Taxation: General Provisions
192.0105 Taxpayer
rights.--There is created a Florida Taxpayer's Bill of Rights
for property taxes and assessments to mandate and
guarantee that the inalienable rights, privacy,
and property of the taxpayers of this state are adequately
safeguarded and shall be uniformly protected
in an ethical and objective environment during tax
levy, assessment, collection, and enforcement processes administered
under the revenue laws and by all officials and employees
of this state. The Taxpayer's Bill of Rights compiles,
in one document, brief but comprehensive statements that summarize
the rights, duties,
and fiduciary obligations of the governor,
members of the cabinet, property appraisers, tax collectors,
clerks of the court, local governing boards, the Department
of Revenue, and to taxpayers.
The rights afforded taxpayers to assure that their privacy
and property are safeguarded and protected during tax levy,
assessment, and collection are available only insofar as they
are implemented in the Florida Constitution,
other parts of the Florida Statutes or rules of the Department
of Revenue. The rights so guaranteed to state taxpayers in
the Florida Statutes and the departmental rules include:
(1) THE RIGHT
TO KNOW.--
(a)
The right to be mailed notice of proposed property taxes and
proposed or adopted non-ad valorem assessments with
prominently placed information regarding the deadline to obtain
from and file a petition to the value adjustment board (see
ss. 194.011(1) (2), and (3)(a)(b)(c)(d), 200.065(2)(b)
and (d) and (13)(a), and 200.069). The notice must also inform
the taxpayer that the final tax bill may contain additional
non-ad valorem assessments (see s. 200.069 and
(11)).
(e)
The right to be sent notice by first-class mail of a non-ad
valorem assessment hearing at least 20 days before the hearing
with pertinent information, including the total amount to
be levied against each parcel. All affected property owners
have the right to appear at the hearing and to file written
objections with the local governing board, and to vote
in the next scheduled election whether to adopt, continue,
or discontinue a non-ad valorem assessment, charge, or fee
applied to established services or capital improvements previously
or typically funded by ad valorem assessments (see
ss.170.201(c), 197.3632(4)(b) and (c) and (10)(b)2.b.).
(k)
The right to disclosure of assessment errors adjusted by the
value adjustment board. (see ss. 194.937(1) and (f).)
(2) THE RIGHT
TO DUE PROCESS AND EQUAL PROTECTION.--
(a)
The right to just value for real and tangible personal property
which shall be determined by an actual or hypothetical arms
length transaction adjusted by the provisions of ss. 193.011(1),
(2), (3), (4), (5), (6), (7), (8) and 194.301 (see Florida
Constitution Article VII, ss. 193.011, and 194.301)
(b)
The right to immediate compliance by the Department of Revenue
to recommendations by the Auditor General, or the application
of penalties against the Department of Revenue if it fails
two consecutive audits by the Auditor General (see ss. )
(c)
The right to uniform assessments within and between the counties,
and the right to value adjustment board review in compliance
with ss. 193.011 and 194.301 (see ss.)
(d)
The right to notice of the assessment of each taxable item
of land, improvements, or tangible personal property (see
s. 194.011(1).)
(a
e) The right to an informal conference with
the property appraiser to present facts the taxpayer considers
to support changing the assessment and to have the property
appraiser present facts supportive of the
complete market data supportive of the correctness of
the assessment upon proper request of any taxpayer
who objects to the assessment placed on his or her property
(see s. 194.011(2)).
(f)
The right to an independent and objective value adjustment
board, supervised by the clerk of the court without interference
or influence by the property appraiser or Department of Revenue,
with petitions heard by qualified special masters, timely
recommendations provided to petitioners, with timely refunds
to taxpayers. (see ss. 194.015, 194.032(1)a) and (b) and (2),
194./034(1)(a) and (b) and (c) and (d)(1) and (2), and 194.035.
(g)
The right to obtain from and file a petition to the value
adjustment board, at no cost, which shall be deemed complete
if each petition describes the property by parcel number,
and/or address or legal description, includes the name of
the property owner, and name and mailing address of the petitioner.
(see s. 194.011(3) and (a) and (b) and (c) and (d), 194.013)).
(b
h) The right to petition the value adjustment
board over objections to assessments, denial of exemption,
denial of agricultural classification, denial of historic
classification, denial of high-water recharge classification,
disapproval of tax deferral, and any penalties on deferred
taxes imposed for incorrect information willfully filed. Payment
of estimated taxes does not preclude the right of the taxpayer
to challenge his or her assessment (see ss. 194.011(3), 196.011(6)
and (9)(a), 196.151, 196.193(1)(c) and (5), 193.461(2), 193.503(7),
193.625(2), 197.253(2), 197.301(2), and 197.2301(11)).
(c
i) The right to file a petition for exemption
or agricultural classification with the value adjustment board
when an application deadline is missed, upon demonstration
of particular extenuating circumstances for filing late and
the right to be granted such exemption or classification when
taxpayer or property otherwise qualify (see ss. 193.461(3)(a)
and 196.011(1), (7), (8), and (9)(c)).
(d
j) The right to prior notice of the value adjustment
board's hearing date and the right to the hearing within 4
hours of scheduled time, and the right of the taxpayer
to prevail if a hearing is not convened within the time so
scheduled. (see s. 194.032(2)).
(e
k) The right to notice of date of certification
of tax rolls and receipt of property record card if requested
(see ss. 193.122(2) and (3) and 194.032(2)).
(f
l) The right, in value adjustment board proceedings,
to have all evidence presented and considered at a public
hearing at the scheduled time, to be represented by an attorney
or agent, to have witnesses sworn and cross-examined, and
to examine property appraisers or evaluators employed by the
board who present testimony (see ss. 194.034(1)(a) and (c)
and (4), and 194.035(2)).
(g
m) The right to be mailed a timely written decision
by the value adjustment board containing findings of fact
and conclusions of law and reasons for upholding or overturning
the determination of the property appraiser, and the right
to advertised notice of all board actions, including appropriate
narrative and column descriptions, in brief and non-technical
language (see ss. 194.034(2) and 194.037(3)).
(h
n) The right at a public hearing on non-ad valorem
assessments or municipal special assessments to provide written
objections and to provide testimony to the local governing
board (see ss. 197.3632(4)(c) and 170.08).
(i
o) The right to bring action in circuit court
to contest a tax assessment or appeal value adjustment board
decisions to disapprove exemption or deny tax deferral (see
ss. 194.036(1)(a) and (b) and (c) and (2), 194.171,
194.192(2), 196.151, and 197.253(2)).
(3)
THE RIGHT TO REDRESS.--
(g)
The right of the taxpayer, property appraiser, tax
collector, or the department, as
if the prevailing party in a judicial or administrative
action brought or maintained without the support of justiciable
issues of fact or law, to recover all costs of the administrative
or judicial action, including reasonable attorney's fees,
and of the department and the taxpayer to settle such claims
through negotiations (see ss. 57.105 and 57.111).
(4)
THE RIGHT TO CONFIDENTIALITY.--
History.--ss.
11, 15, ch. 2000-312; s. 7, ch. 2001-137. 1Note.--Section
11, ch. 2000-312, provides that "[t]he provisions of
this act shall be reviewed by the Legislature prior to October
1, 2005, and shall be repealed reenacted
on that date unless otherwise reenacted by
the legislature."
The
2001 Florida Statutes
Title
XIV
Taxation
And Finance Chapter 213
State
Revenue Laws: General Provisions
213.015
Taxpayer rights.--There is created a Florida Taxpayer's Bill
of Rights to mandate and guarantee that the
inalienable rights, privacy, and property of
Florida taxpayers are adequately safeguarded and shall
be uniformly protected during tax assessment, collection,
and enforcement processes administered under the revenue laws
and by all officials and employees of this state.
.The Taxpayer's Bill of Rights compiles, in one document,
brief but comprehensive statements which explain, in simple,
non-technical terms, the rights duties
and fiduciary obligations of the governor,
members of the cabinet, property appraisers, tax collectors,
clerks of the court, local governing boards, the Department
of Revenue and to taxpayers.
The rights afforded taxpayers to assure that their privacy
and property are safeguarded and protected during tax
levy, tax assessment and collection
are available only insofar as they are implemented in the
Florida Constitution, other parts of the Florida Statutes
or rules of the Department of Revenue. The rights so guaranteed
Florida taxpayers in the Florida Statutes and the departmental
rules are:
(1) The right
to available all public information
and prompt, accurate, complete responses
to questions and requests for tax assistance. (see
Ch. 19)
(2) The right
to request assistance from a taxpayers' rights advocate of
the department, the Auditor General
who shall have 5 years experience in taxation
matters, shall not be or have been employed by the Department
of Revenue, any property appraiser, or any tax collector,
and who shall be responsible for facilitating the
resolution of taxpayer complaints and problems not resolved
through the normal administrative channels within the department,
including any taxpayer complaints regarding unsatisfactory
treatment by department employees, property appraisers,
tax collectors, and value adjustment boards.. The
taxpayers' rights advocate may issue a stay order if a taxpayer
has suffered or is about to suffer irreparable loss as a result
of an action by the department, property appraisers,
tax collectors, and value adjustment boards (see ss.
20.21(3) and 213.018).
History.--s. 1, ch. 92-315;
ss. 9, 23, ch. 95-272; s. 120, ch. 95-417; s. 37, ch. 96-397;
s. 37, ch. 96-410; s. 9, ch. 97-287; s. 10, ch. 2000-210;
s. 18, ch. 2000-355.
The
2001 Florida Statutes
Title XII
Municipalities
Chapter 170
Supplemental
And Alternative Method Of Making Local Municipal Improvements
170.201 Special
assessments.--
(1) In addition
to other lawful authority to levy and collect special assessments
charges or fees, the governing body of a municipality
may levy and collect special assessments to fund capital improvements
and municipal services, including, but not limited to, fire
Protection, emergency medical services, garbage disposal,
sewer improvement, street improvement, and parking facilities.
The governing body of a municipality may apportion costs of
such special assessments based on:
(c) All affected
taxpayers shall have the right and opportunity to vote in
the next scheduled election whether to adopt, continue, or
discontinue a non-ad valorem assessments, charge, or fee applied
to established services or capital improvements previously
or typically funded by ad valorem assessments.
History.--s.
30, ch. 96-324; s. 1, ch. 97-110; s. 5, ch. 98-167; s. 14,
ch. 99-378.
The 2001 Florida
Statutes
Title XIV
Taxation And
Finance Chapter 193
Assessments
193.011 Factors
to consider in deriving just valuation.--In arriving at just
valuation of real and tangible personal property
as required under s. 4, Art. VII of the State Constitution,
the property appraiser shall take into consideration the following
factors:
(8) The net
proceeds of the sale of the property, as received by the seller,
after deduction of all of the usual and reasonable fees and
costs of the sale, including the costs and expenses of financing,
and allowance for unconventional or atypical terms of financing
arrangements. When the net proceeds of the sale of any property
are utilized, directly or indirectly, in the determination
of just valuation of realty of the sold parcel or any other
parcel under the provisions of this section, the property
appraiser, for the purposes of such determination, shall exclude
any portion of such net proceeds attributable to payments
for household furnishings or other items of personal property.
In no event shall sales tax, applied to "additional
rent" collected under real property leases or collected
in any sale or purchase of tangible personal property, be
included by the property appraiser in ad valorem valuations
of property.
History.--s.
1, ch. 63-250; s. 1, ch. 67-167; ss. 1, 2, ch. 69-55; s. 13,
ch. 69-216; s. 8, ch. 70-243; s. 20, ch. 74-234; s. 1, ch.
77-102; s. 1, ch. 77-363; s. 6, ch. 79-334; s. 1, ch. 88-101;
s. 1, ch. 93-132; s. 1, ch. 97-117. Note.--Former s. 193.021.
The 2001 Florida
Statutes
Title XIV
Taxation And
Finance Chapter 194
Administrative
And Judicial Review Of Property Taxes View
194.011 Assessment
notice; objections to assessments.--
(1)
Each taxpayer whose property is subject to real or
tangible personal ad valorem taxes shall be notified
of the assessment of each taxable item of such property
land, improvements or tangible personal property,
as provided in s. 200.069.
(2) Any taxpayer
who objects to the assessment placed on any property taxable
to him or her may request the property appraiser to informally
confer with the taxpayer. Upon receiving the request, the
property appraiser, or a member of his or her staff, shall
confer with the taxpayer regarding the correctness of the
assessment. At this informal conference, the taxpayer shall
present those facts considered by the taxpayer to be supportive
of the taxpayer's claim for a change in the assessment of
the property appraiser. The property appraiser or his or her
representative at this conference shall present those facts
considered by the property appraiser to be complete
market data supportive of the correctness of the assessment.
However, nothing herein shall be construed to be a prerequisite
to administrative or judicial review of property assessments.
(3) A petition
to the value adjustment board shall be deemed complete
if it describes the property by parcel
number, address or legal description, includes the name
of the taxpayer and mailing address of the petitioner,
and shall be filed as follows:
(a) The property
appraiser value adjustment board shall have available
and shall distribute forms prescribed by the Department of
Revenue on which the petition shall be made. Such petition
shall be sworn attested to
by the petitioner.
(b) The completed
petition shall be filed with the clerk of the value adjustment
board of the county, who shall acknowledge receipt thereof
and promptly furnish a copy thereof to the petitioner
and property appraiser.
(d) The petition
may be filed, as to valuation issues, at any time during the
taxable year on or before the 25th business
day following the mailing of notice by the property appraiser
as provided in subsection (1). With respect to an issue involving
the denial of an exemption, an agricultural or high-water
recharge classification application, an application for classification
as historic property used for commercial or certain nonprofit
purposes, or a deferral, the petition must be filed at any
time during the taxable year on or before the 30th business
day following the mailing of the notice by the property
appraiser under s. 193.461, s. 193.503, s. 193.625, or s.
196.193 or notice by the tax collector under s. 197.253.
History.--s.
25, ch. 4322, 1895; GS 525; s. 1, ch. 5605, 1907; ss. 23,
66, ch. 5596, 1907; RGS 723, 724; CGL 929, 930; s. 1, ch.
67-415; ss. 1, 2, ch. 69-55; s. 1, ch. 69-140; ss. 21, 35,
ch. 69-106; s. 25, ch. 70-243; s. 34, ch. 71-355; s. 11, ch.
73-172; s. 5, ch. 76-133; s. 1, ch. 76-234; s. 1, ch. 77-102;
s. 1, ch. 77-174; s. 2, ch. 78-354; s. 36, ch. 80-274; s.
13, ch. 82-208; ss. 8, 55, 80, ch. 82-226; s. 209, ch. 85-342;
s. 1, ch. 86-175; s. 1, ch. 88-146; s. 143, ch. 91-112; s.
1, ch. 92-32; s. 977, ch. 95-147; s. 6, ch. 95-404; s. 4,
ch. 96-204; s. 3, ch. 97-117. Note.--Former s. 193.25.
194.013 Filing
fees for petitions; disposition; waiver.--
In recognition
of the inalienable rights of taxpayers to petition the assessments
of their property to achieve just value, two-fifths
of the expenses of the value adjustment board
and employment of special masters shall be borne
by the district school board and three-fifths by the district
county commission. (see ss. 194.015 and 194.035)
(1)
If so required by resolution of the value adjustment board,
a petition filed pursuant to s. 194.011 shall be accompanied
by a filing fee to be paid to the clerk of the value adjustment
board in an amount determined by the board not to exceed $15
for each separate parcel of property, real or personal, covered
by the petition and subject to appeal. However, no such filing
fee may shall be required with respect to an appeal
from the disapproval of homestead exemption under s. 196.151
or from the denial of tax deferral under s. 197.253. Only
a single filing fee shall be charged under this section as
to any particular parcel of property despite the existence
of multiple issues and hearings pertaining to such parcel.
For joint petitions filed pursuant to s. 194.011(3)(e) or
(f), a single filing fee shall be charged. Such fee shall
be calculated as the cost of the special master for the time
involved in hearing the joint petition and shall not exceed
$5 per parcel. Said fee is to be proportionately paid by affected
parcel owners.
(2) The value
adjustment board shall waive the filing fee with respect to
a petition filed by a taxpayer who demonstrates at the time
of filing, by an appropriate certificate or other documentation
issued by the Department of Children and Family Services and
submitted with the petition, that the petitioner is then an
eligible recipient of temporary assistance under chapter 414.
(3) All filing
fees imposed under this section shall be paid to the clerk
of the value adjustment board at the time of filing. If such
fees are not paid at that time, the petition shall be deemed
invalid and shall be rejected.
(4)
All filing fees collected by the clerk shall only be
allocated and utilized to defray, to the extent possible,
the costs incurred in connection with the administration and
operation of the value adjustment board.
History.--s.
19, ch. 83-204; s. 210, ch. 85-342; s. 2, ch. 86-175; s. 4,
ch. 86-300; s. 2, ch. 88-146; s. 144, ch. 91-112; s. 55, ch.
96-175; s. 18, ch. 99-8; s. 3, ch. 2000-262.
194.015 Value
adjustment board.--There is hereby created a value adjustment
board for each county, which shall consist of three members
of the governing body of the county as elected from the membership
of the board of said governing body, one of whom shall be
elected chairperson, and two members of the school board as
elected from the membership of the school board. The members
of the board may be temporarily replaced by other members
of the respective boards on appointment by their respective
chairpersons. Any three members shall constitute a quorum
of the board, except that each quorum must include at least
one member of said governing board and at least one member
of the school board, and no meeting of the board shall take
place unless a quorum is present. Members of the board may
not receive such per diem compensation
as is allowed by law for state employees if both bodies elect
to allow such compensation. The clerk of the governing
body of the county circuit court
shall be the clerk of the value adjustment board. Tthe
office of the county attorney may shall
never be counsel to the value adjustment
board. unless the county attorney represents the
property appraiser, in which instance t The
board shall appoint private counsel who has practiced property
law for over 5 years and who shall receive such compensation
as may be established by the board. No meeting of the board
shall take place unless counsel to the board is present. However,
counsel for the property appraiser shall not be required to
be present when the
county attorney represents only the board at the board hearings,
even though the county attorney may represent the property
appraiser in other matters or at a different time.
Two-fifths of the expenses of the board shall be borne by
the district school board and three-fifths by the district
county commission.
History.--s.
2, ch. 69-140; s. 1, ch. 69-300; s. 26, ch. 70-243; s. 22,
ch. 73-172; s. 5, ch. 74-234; s. 1, ch. 75-77; s. 6, ch. 76-133;
s. 2, ch. 76-234; s. 1, ch. 77-69; s. 145, ch. 91-112; s.
978, ch. 95-147.
194.032 Hearing
purposes; timetable.--
(1)(a) The
value adjustment board shall meet not earlier than 30 days
and not later than 60 days after the mailing of the notice
provided in s. 194.011(1); however, no board hearing shall
be held before approval of all or any part of the assessment
rolls by the Department of Revenue. The board shall meet for
the following purposes:
. Hearing
petitions relating to assessments filed pursuant to s. 194.011(3).
(2). Hearing
complaints relating to homestead exemptions as provided for
under s. 196.151.
3. Hearing
appeals from exemptions denied, or disputes arising from exemptions
granted, upon the filing of exemption applications under s.
196.011.
4.
Hearing appeals concerning ad valorem tax deferrals and classifications.
1.
Selection of special masters pursuant to s. 194.035, who shall
hear petitions relating to assessments filed pursuant to s.194.011(3),
hearing complaints relating to homestead exemptions as provided
for under s.196.151, hearing appeals from denials of exemptions,
agricultural and high-water recharge classifications, classifications
as historic property used for commercial or certain nonprofit
purposes, and deferrals or disputes arising from exemptions
granted, upon the filing of exemption applications under 196.011,
hearing appeals concerning ad valorem tax deferrals and classifications.
2. Instruction
of special masters, which shall be a public meeting, and Notice
mailed 20 business days in advance to all petitioners or agents
known to the value adjustment board from the current and prior
tax year.
(b) Notwithstanding
the provisions of paragraph (a), the value adjustment
board may meet prior to the approval of the assessment rolls
by the Department of Revenue, but not earlier than July 1,
to hear appeals pertaining to the denial by the property appraiser
of exemptions, agricultural and high-water recharge classifications,
classifications as historic property used for commercial or
certain nonprofit purposes, and deferrals under subparagraphs
(a)2., 3., and 4. In such event, however, the board
may not certify any assessments under s. 193.122 until the
Department of Revenue has approved the assessments in accordance
with s. 193.1142 and all hearings have been held with respect
to the particular parcel under appeal.
(2) The clerk
of the governing body of the county shall prepare a schedule
of appearances before the board based on petitions timely
filed with him or her. The clerk shall notify each petitioner
of the scheduled time of his or her appearance no less than
15 calendar business days prior
to the day of such scheduled appearance. Within 5 business
days prior to the day of such scheduled appearance, any petitioner
may request one rescheduling for any of his or her petitions,
which shall be granted and rescheduling shall be added after
the last regularly scheduled Hearing during the same tax year.
A copy of the property record card and all evidence
to be presented by the property appraisers containing
relevant information used in computing the taxpayer's current
assessment shall be included with such notice, if said card
was requested by the taxpayer. Such request shall be made
by checking an appropriate box on the petition form. No petitioner
shall be required to wait for more than 4 hours from the scheduled
time; and, if his or her petition is not heard in that time,
the petitioner may, at his or her option, report to the chairperson
of the meeting that he or she intends to leave; and, if he
or she is not heard immediately, the petitioners for
relief shall be granted administrative remedies
will be deemed to be exhausted, and he or she may seek further
relief as he or she deems appropriate. Failure on
three occasions with respect to any single tax year to convene
at the scheduled time of meetings of the board shall constitute
grounds for removal from office by the Governor for neglect
of duties.
History.--s.
4, ch. 69-140; ss. 21, 35, ch. 69-106; s. 27, ch. 70-243;
s. 12, ch. 73-172; s. 6, ch. 74-234; s. 7, ch. 76-133; s.
3, ch. 76-234; s. 1, ch. 77-174; s. 13, ch. 77-301; ss. 1,
9, 37, ch. 80-274; s. 5, ch. 81-308; ss. 14, 16, ch. 82-208;
ss. 9, 11, 23, 26, 80, ch. 82-226; ss. 20, 21, 22, 23, 24,
25, ch. 83-204; s. 146, ch. 91-112; s. 979, ch. 95-147; s.
5, ch. 96-204; s. 4, ch. 97-117; s. 2, ch. 98-52.
194.034 Hearing
procedures; rules.--
(1)(a) Petitioners
before the board may be represented by an attorney or agent
and present testimony and other evidence. The property appraiser
or his or her authorized representatives may be represented
by an attorney in defending the property appraiser's assessment
or opposing an exemption and may present testimony and other
evidence. The property appraiser, each petitioner, and all
witnesses shall be required, upon the request of
either party, to testify under oath as administered
by the chairperson of the board. Hearings shall be conducted
in the manner prescribed by rules of the department
board, which rules shall include the right of cross-examination
of any witness.
(c) The rules
shall provide that no evidence shall be considered by the
board except when presented during the time scheduled for
the petitioner's hearing or at a time when the petitioner
has been given reasonable notice; that a verbatim record of
the proceedings shall be made, and proof of any documentary
evidence presented shall be preserved by the value adjustment
board and made available to petitioner and
the Department of Revenue, if requested; and that further
judicial proceedings shall be as provided in s. 194.036.
(d) Notwithstanding
the provisions of this subsection, no petitioner may present
for consideration, nor may a board or special master accept
for consideration, testimony or other evidentiary
materials that were requested of the petitioner in writing
by the property appraiser of which the petitioner had knowledge
and denied to the property appraiser and no property
appraiser may present for consideration, nor may a board or
special master accept for consideration, evidentiary materials
that were requested of the property appraiser in the petition
or in writing by the petitioner of which the property appraiser
had knowledge and denied to the petitioner.
(2) In each
case, except when a complaint is withdrawn by the petitioner
or is acknowledged as correct by the property appraiser, the
value adjustment board shall render a written decision. All
such decisions shall be issued within 20 calendar days of
the value adjustment board hearing or last day
the board is in session under s. 194.032 or
whichever is sooner. The decision of the
board shall contain findings of fact and conclusions of law
and shall include reasons for upholding or overturning the
determination of the property appraiser. When a special master
has been appointed, the recommendations of the special master
shall be considered by the board. The clerk, upon issuance
of the decisions, shall, on a form provided by the Department
of Revenue, notify by first-class mail each taxpayer
petitioner, the property appraiser, and the department
of the decision of the board.
History.--s.
21, ch. 83-204; s. 12, ch. 83-216; s. 3, ch. 86-175; s. 147,
ch. 91-112; s. 2, ch. 92-32; s. 980, ch. 95-147.
194.035 Special
masters; property evaluators.--
(1) The board
is authorized to appoint special masters for the purpose of
taking testimony and making recommendations to the board,
which recommendations the board may act upon without further
hearing. Such special masters may not be elected or appointed
officials or employees of the county any
municipal, county, or state government office or position
but shall be selected from a list of those qualified individuals
who are willing to serve as special masters. The clerk of
the board shall annually notify such individuals or their
professional associations to make known to them that opportunities
to serve as special masters exist. A special master shall
be either a member of The Florida Bar who shall be limited
to serving in connection with petitions involving legal issues.
and knowledgeable in the area of ad valorem
taxation or a designated member of a professionally recognized
real estate appraisers' organization and have not less than
5 years' experience in property valuation classifications
of the type in petitions they will hear and shall be limited
to hearing petitions relating to valuation issues.
A special master need not be a resident of the county in which
he or she serves providing they demonstrate 5 years'
experience in property valuations in the county in which he
or she serves. No special master shall be permitted
to represent a person before the board in any tax year during
which he or she has served that board as a special master.
The board shall appoint such masters from the list so compiled
prior to convening of the board. The expense of hearings before
special masters and any compensation of special masters shall
be borne three-fifths by the board of county commissioners
and two-fifths by the school board.
History.--s.
22, ch. 83-204; s. 148, ch. 91-112; s. 981, ch. 95-147.
194.036 Appeals.--Appeals
of the decisions of the board shall be as follows:
(1) If the
property appraiser or petitioner disagrees
with the decision of the board, he or she may appeal the decision
to the circuit court if one or more of the following criteria
are met:
(a) The property
appraiser or petitioner determines and affirmatively
asserts in any legal proceeding that there is a specific constitutional
or statutory violation, or a specific violation of administrative
rules, in the decision of the board, except that nothing herein
shall authorize the property appraiser or petitioner
to institute any suit to challenge the validity of any portion
of the constitution or of any duly enacted legislative act
of this state;
(b) There
is a variance from the property appraiser's assessed value
in excess of the following: 15 percent variance from any assessment
of $50,000 or less; 10 percent variance from any assessment
in excess of $50,000 but not in excess of $500,000; 7.5 percent
variance from any assessment in excess of $500,000 but not
in excess of $1 million; or 5 percent variance from any assessment
in excess of $1 million; and the taxpayer,
having prevailed at the value adjustment board, shall enjoy
a presumption of correctness throughout the Circuit Court
proceedings; or
(c) There
is an assertion by the property appraiser or petitioner
to the Department of Revenue and the Auditor General
that there exists a consistent and continuous violation of
the intent of the law or administrative rules by the value
adjustment board in its decisions. The property appraiser
or petitioner shall notify the department and
the auditor of those portions of the tax roll for
which the assertion is made. The department shall thereupon
notify the clerk of the board who shall, within 15 days of
the notification by the department and the auditor,
send the written decisions of the board to the department
and the auditor. Within 30 days of the receipt
of the decisions by the department, the department shall notify
the property appraiser and the auditor of its
decision relative to further judicial proceedings. If the
department or the auditor finds upon investigation
that a consistent and continuous violation of the intent of
the law or administrative rules by the board has occurred,
it shall so inform the property appraiser and petitioner,
who may thereupon bring suit in circuit court against the
value adjustment board for injunctive relief to prohibit continuation
of the violation of the law or administrative rules and for
a mandatory injunction to restore the tax roll to its just
value in such amount as determined by judicial proceeding.
However, when a final judicial decision is rendered as a result
of an appeal filed pursuant to this paragraph which alters
or changes an assessment of a parcel of property of any taxpayer
not a party to such procedure, such taxpayer shall have 60
days from the date of the final judicial decision to file
an action to contest such altered or changed assessment pursuant
to s. 194.171(1), and the provisions of s. 194.171(2) shall
not bar such action.
History.--s.
23, ch. 83-204; s. 149, ch. 91-112; s. 982, ch. 95-147.
194.037 Disclosure
of tax impact.--
(1) After
hearing all petitions, complaints, appeals, and disputes,
the clerk shall make public notice of the findings and results
of the board in at least a quarter-page size advertisement
of a standard size or tabloid size newspaper, and the headline
shall be in a type no smaller than 18 point. The advertisement
shall not be placed in that portion of the newspaper where
legal notices and classified advertisements appear. The advertisement
shall be published in a newspaper of general paid circulation
in the county. The newspaper selected shall be one of general
interest and readership in the community, and not one of limited
subject matter, pursuant to chapter 50. The headline shall
read: TAX IMPACT OF ASSESSMENT ERRORS
ADJUSTED BY VALUE ADJUSTMENT BOARD. The public notice
shall list the members of the value adjustment board and the
taxing authorities to which they are elected. The form shall
show, in columnar form, for each of the property classes listed
under subsection
(f) In the
sixth column, the net shift in taxes
to parcels not granted relief by the board.
The shift shall be computed as the amount shown in column
5 multiplied by the applicable millage rates adopted by the
taxing authorities in hearings held pursuant to s. 200.065(2)(d)
or adopted by vote of the electors pursuant to s. 9(b) or
s. 12, Art. VII of the State Constitution, but without adjustment
as authorized pursuant to s. 200.065(5). If for any taxing
authority the hearing has not been completed at the time the
notice required herein is prepared, the millage rate used
shall be that adopted in the hearing held pursuant to s. 200.065(2)(c).
History.--s.
24, ch. 83-204; s. 150, ch. 91-112; s. 6, ch. 96-204; s. 5,
ch. 97-117.
194.192 Costs;
interest on unpaid taxes; penalty.--
(2) If the
court finds that the amount of tax owed by the taxpayer is
greater than the amount the taxpayer has in good faith admitted
and paid, it shall enter judgment against the taxpayer for
the deficiency and for interest on the deficiency at the rate
of 12 percent per year from the date the tax became delinquent.
If it finds that the amount of tax which the taxpayer has
admitted to be owing is grossly disproportionate to the amount
of tax found to be due and that the taxpayer's admission was
not made in good faith, the court shall also assess a penalty
at the rate of 10 percent of the deficiency per year from
the date the tax became delinquent. In any action brought
by a property appraiser to challenge a value adjustment board
reduction, the tax shall not be considered to be delinquent
until after the Court has entered final judgment in the property
appraiser's favor, and that such interest shall accrue only
after entry of such judgment.
History.--s.
8, ch. 69-140; s. 33, ch. 70-243; s. 35, ch. 71-355; s. 2,
ch. 72-239; s. 18, ch. 82-226; s. 4, ch. 96-397.
194.301 Presumption
of correctness.--In any administrative or judicial
action in which a taxpayer challenges an ad valorem
tax assessment of real or tangible personal property value,
the property appraiser's assessment shall be presumed correct.
This presumption of correctness is lost if the taxpayer shows
by a preponderance of the evidence that either the property
appraiser has failed to consider properly pursuant to
Uniform Standards Of Professional Appraisal Practice
the criteria in s. 193.011 or if the property appraiser's
assessment is arbitrarily based on appraisal practices which
are different from the appraisal practices generally applied
by the property appraiser to comparable property within the
same class and within the same county. If the presumption
of correctness is lost, the taxpayer shall have the burden
of proving by a preponderance of the evidence that the appraiser's
assessment is in excess of just value. If the presumption
of correctness is retained, the taxpayer shall have the burden
of proving by clear and convincing evidence that the appraiser's
assessment is in excess of just value. In no case shall the
taxpayer have the burden of proving that the property appraiser's
assessment is not supported by any reasonable hypothesis of
a legal assessment. If the property appraiser's assessment
is determined to be erroneous, the Value Adjustment Board
or the court can establish the assessment if there exists
competent, substantial evidence in the record, which cumulatively
meets the requirements of s. 193.011. If the record lacks
competent, substantial evidence meeting the just value criteria
of s. 193.011, the matter shall be remanded to the property
appraiser with
appropriate directions from
the Value Adjustment Board or the court. In
any judicial action commenced by a property appraiser pursuant
to s. 194.036, the property appraiser shall have the burden
of proof to establish just value by a preponderance of the
evidence.
History.--s. 1, ch. 97-85.
The 2001 Florida Statutes
Title XIV
Taxation And Finance Chapter
213
State Revenue Laws: General
Provisions
213.018 Taxpayer
problem resolution program; taxpayer assistance orders.--A
taxpayer problem resolution program shall be available to
taxpayers to facilitate the prompt review and resolution of
taxpayer complaints and problems which have not been addressed
or remedied through normal administrative proceedings or operational
procedures and to assure that taxpayer rights are safeguarded
and protected during tax determination, assessment appeals,
and collection processes.
(1) The executive
director of the Department of Revenue Auditor
General shall designate a taxpayers' rights advocate
and adequate staff with adequate budget to administer
the taxpayer problem resolution program. The
taxpayers' rights advocate shall have 5 years experience in
taxation matters, shall not be or have been employed by the
Department of Revenue, any property appraiser, or any tax
collector.
(2) The taxpayers'
rights advocate may, with or without a formal written request
from the taxpayer, issue a taxpayer assistance order that
suspends or stays actions or proposed actions by the department
when a taxpayer suffers or is about to suffer a significant
hardship as a result of a tax determination, assessment
appeal, collection, or enforcement process.
History.--s. 2, ch. 92-315.
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