HB 5601

A bill to be entitled
2An act relating to Department of Revenue maps and
3photographs; amending s. 195.022, F.S.; revising
4requirements for the department to prescribe and furnish
5certain photographs and maps to property appraisers;
6requiring that all aerial photographs and nonproperty
7ownership maps furnished by the department to a property
8appraiser be at the property appraiser's expense;
9providing an effective date.
11Be It Enacted by the Legislature of the State of Florida:
13     Section 1.  Section 195.022, Florida Statutes, is amended
14to read:
15     195.022  Forms to be prescribed by Department of Revenue.-
16The Department of Revenue shall prescribe all forms to be used
17by property appraisers, tax collectors, clerks of the circuit
18court, and value adjustment boards in administering and
19collecting ad valorem taxes. The department shall prescribe a
20form for each purpose. The county officer shall reproduce forms
21for distribution at the expense of his or her office. A county
22officer may use a form other than the form prescribed by the
23department upon obtaining written permission from the executive
24director of the department; however, a county officer may not
25use a form if the substantive content of the form varies from
26the form prescribed by the department for the same or a similar
27purpose. If the executive director finds good cause to grant
28such permission he or she may do so. The county officer may
29continue to use the approved form until the law that specifies
30the form is amended or repealed or until the officer receives
31written disapproval from the executive director. Otherwise, all
32such officers and their employees shall use the forms, and
33follow the instructions applicable to the forms, which are
34prescribed by the department. Upon request of any property
35appraiser or, in any event, at least once every 3 years for
36counties having a population greater than 25,000 and at least
37every 5 years for counties having a population of 25,000 or
38fewer, the department shall prescribe and furnish such aerial
39photographs and nonproperty ownership maps to the property
40appraisers as necessary to ensure that all real property within
41the state is properly listed on the roll. All photographs and
42maps furnished to counties with a population of 25,000 or fewer
43shall be paid for by the department as provided by law. For
44counties with a population greater than 25,000, The department
45shall furnish such items at the property appraiser's expense.
46The department may incur reasonable expenses for procuring
47aerial photographs and nonproperty ownership maps and may charge
48a fee to the respective property appraiser equal to the cost
49incurred. The department shall deposit such fees into the
50Certification Program Trust Fund created pursuant to s. 195.002.
51There shall be a separate account in the trust fund for the aid
52and assistance activity of providing aerial photographs and
53nonproperty ownership maps to property appraisers. The
54department shall use money in the fund to pay such expenses. All
55forms and maps and instructions relating to their use must be
56substantially uniform throughout the state. An officer may
57employ supplemental forms and maps, at the expense of his or her
58office, which he or she deems expedient for the purpose of
59administering and collecting ad valorem taxes. The forms
60required in ss. 193.461(3)(a) and 196.011(1) for renewal
61purposes must require sufficient information for the property
62appraiser to evaluate the changes in use since the prior year.
63If the property appraiser determines, in the case of a taxpayer,
64that he or she has insufficient current information upon which
65to approve the exemption, or if the information on the renewal
66form is inadequate for him or her to evaluate the taxable status
67of the property, he or she may require the resubmission of an
68original application.
69     Section 2.  This act shall take effect July 1, 2010.

CODING: Words stricken are deletions; words underlined are additions.

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