eLaws of Florida

  SECTION 194.037. Disclosure of tax impact.


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  • 1(1) 2After 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 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 (2), the following information, with appropriate column totals:
    166(a) 167In the first column, the number of parcels for which the board granted exemptions that had been denied or that had not been acted upon by the property appraiser.
    196(b) 197In the second column, the number of parcels for which petitions were filed concerning a property tax exemption.
    215(c) 216In the third column, the number of parcels for which the board considered the petition and reduced the assessment from that made by the property appraiser on the initial assessment roll.
    247(d) 248In the fourth column, the number of parcels for which petitions were filed but not considered by the board because such petitions were withdrawn or settled prior to the board’s consideration.
    279(e) 280In the fifth column, the number of parcels for which petitions were filed requesting a change in assessed value, including requested changes in assessment classification.
    305(f) 306In the sixth column, the net change in taxable value from the assessor’s initial roll which results from board decisions.
    326(g) 327In the seventh 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 6 multiplied by the applicable millage rates adopted by the taxing authorities in hearings held pursuant to s. 373200.065(2)(d) 374or 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. 402200.065(6)403. 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. 439200.065(2)(c)440.
    441(2) 442There must be a line entry in each of the columns described in subsection (1), for each of the following property classes:
    464(a) 465Improved residential property, which must be identified as “Residential.”
    474(b) 475Improved commercial property, which must be identified as “Commercial.”
    484(c) 485Improved industrial property, utility property, leasehold interests, subsurface rights, and other property not properly attributable to other classes listed in this section, which must be identified as “Industrial and Misc.”
    515(d) 516Agricultural property, which must be identified as “Agricultural.”
    524(e) 525High-water recharge property, which must be identified as “High-Water Recharge.”
    535(f) 536Historic property used for commercial or certain nonprofit purposes, which shall be identified as “Historic Commercial or Nonprofit.”
    554(g) 555Tangible personal property, which must be identified as “Business Machinery and Equipment.”
    567(h) 568Vacant land and nonagricultural acreage, which must be identified as “Vacant Lots and Acreage.”
    582(3) 583The form of the notice, including appropriate narrative and column descriptions, shall be prescribed by department rule and shall be brief and nontechnical to minimize confusion for the average taxpayer.
History.-s. 24, ch. 83-204; s. 150, ch. 91-112; s. 6, ch. 96-204; s. 5, ch. 97-117; s. 6, ch. 2007-321; s. 6, ch. 2008-197.

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