NEWLY ELECTED OFFICIAL ORIENTATION Florida Property Appraisers Florida Tax Collectors February 7-10, 2017

Florida’s Legal Structure and Legal Resources Brandi Thompson Title slide with PTO logo.

Florida’s Legal Structure Source Hierarchy The Florida Constitution Florida Statutes Florida Administrative Code (Rules) Florida Case Law

The Florida Statutes on Property Tax Assessment and Tax Collection Just valuations (Part 1 of Chapter 193, Florida Statutes) Classifications and classified use valuations (Part 2 of Chapter 193, Florida Statutes) Portability assessment difference transfers (section 193.155(8), Florida Statutes) Limited assessment increases (sections 193.155 through 193.1556, Florida Statutes)

Florida Administrative Code Although statutes are more detailed than the constitution, statutes often lack the level of detail needed to implement the law. In those cases, the law will direct a state agency to draft rules to help provide detail the statute does not provide. When the legislature delegates authority to an agency, it is called rulemaking authority.

Manuals, Brochures, and Other Materials These materials are not “law;” however, they are prescribed by statute and can provide helpful information. Examples: Sunshine Manual Florida Real Property Appraisal Guidelines Uniform Policies and Procedures Manual for Value Adjustment Boards

Ordinances and Local Acts In addition to state laws, many counties (and cities) adopt ordinances (local acts), which are laws a municipal government passes. Because these ordinances apply to your county specifically, you should become familiar with these laws. Examples: Historic Property Tax Exemption Authorized under Article VI, Chapter 38 of YOUR county’s code (this is not an actual citation, just an example) Property tax exemption in enterprise zones, Article X, 61-81

Our Roles Section 195.007, Florida Statutes provides: The Department of Revenue shall have general supervision of the assessment and valuation of property so that all property will be placed on the tax rolls and shall be valued according to its just valuation, as required by the constitution. It shall also have supervision over tax collection and all other aspects of the administration of such taxes. The Department of Revenue works closely with property appraisers and tax collectors because of its general supervision over the property tax administration process. Under its general supervisory authority, the department: promulgates rules and guidelines governing all aspects of property taxation. reviews tax rolls property appraisers submit each year. ensures compliance with the TRIM (Truth in Millage) law. assists local tax collectors and property appraisers.