The bill amends various sections of Florida Statutes to modernize terminology and clarify the administration of taxes and assessments. A significant change is the replacement of "tax assessor" with "property appraiser" in multiple sections, including sections 63.088 and 153.60. The bill also empowers county governing bodies to levy and collect non-ad valorem assessments instead of special assessments and repeals section 153.69, which previously designated the county property appraiser as the ex officio tax assessor for water and sewer districts. Additionally, it introduces provisions that prohibit non-ad valorem assessments on agricultural lands under certain conditions and revises definitions related to ad valorem taxes and assessed property values, aiming to streamline tax administration and enhance taxpayer rights.

Further amendments focus on municipal annexation and the financial responsibilities associated with it, including the removal of specific language regarding interlocal agreements. The bill clarifies that if a municipality does not assume district responsibilities, the district will continue to provide services and levy assessments in the annexed area. It also mandates that unspent moneys from non-ad valorem assessments be refunded to payors under certain conditions. The legislation enhances transparency in property assessments, allows taxpayers to voice objections at public hearings, and establishes clearer procedures for tax collection and enforcement within water control districts. Overall, the bill seeks to improve the efficiency and clarity of tax and assessment processes in Florida.

Statutes affected:
S 192 Filed: 63.088, 125.01, 153.60, 153.69, 153.81, 153.82, 157.06, 170.08, 189.021, 190.022, 192.0105, 193.077, 193.503, 193.505, 194.036, 197.2421, 197.2524, 197.272, 197.282, 197.3632, 200.065, 298.349, 298.353, 298.36, 298.365, 298.366, 298.41, 298.465, 298.49, 298.50, 298.54, 298.56, 298.71, 298.72, 298.76, 298.77, 298.78, 373.0697, 112.312, 119.071, 192.042, 220.03, 377.708, 472.003, 624.5105