SB 678 (2008) -  Ad Valorem Tax Assessments [RPCC]

by Fasano (CO-SPONSORS) Gaetz; Baker; Hill; Dean; King; Lynn; Wise; Storms; Lawson; Posey; Bennett; Deutch; Siplin; Dawson; Diaz de la Portilla
Eliminates the automatic presumption of correctness accorded to the property appraiser. Requires that the property appraiser has the burden of proving that the assessment value was obtained by using established standards of professional appraisal practice. Requires that the taxpayer has the burden of proving that the assessment is in excess of the just value or that it is based on appraisal practices the are different, etc.
Effective Date: Upon becoming law
Last Event: 05/02/08 S Died in Committee on Community Affairs, Link/Iden/Sim/Compare passed, refer to CS/HB 909 (Ch. 2008-197) on Friday, May 2, 2008 5:59 PM

Referred Committees and Committee Actions

Senate Referrals

  • Community Affairs
  • Judiciary
  • Finance and Tax
  • Education Pre-K - 12 Appropriations

Related Bills

Staff Analysis

(None Available)

Vote History

(No Votes Recorded)

Bill History

Event Time Member Committee Ver.
Event: S Died in Committee on Community Affairs, Link/Iden/Sim/Compare passed, refer to CS/HB 909 (Ch. 2008-197) Time: 05/02/2008 - 5:59 PM Member: Committee: Version: __
Event: S Introduced, referred to Community Affairs; Judiciary; Finance and Tax; Education Pre-K - 12 Appropriations -SJ 00043 Time: 03/03/2008 - 8:30 PM Member: Committee: Version: __
Event: S Referred to Community Affairs; Judiciary; Finance and Tax; Education Pre-K - 12 Appropriations Time: 01/09/2008 - 3:06 PM Member: Committee: Version: __
Event: S Filed Time: 11/16/2007 - 4:29 PM Member: Committee: Version: __

Statutes Referenced by this Bill

Statute Other Bill Citations
0194.301 SB 576, SB 626, SB 1522, SB 2476, SB 2876