Subject:
Title
Resolution approving early extension of tax roll.
label
Recommended Action:
Recommended Action
Adopt the proposed resolution approving early extension of 2016 tax rolls pursuant to Section 197.323, Florida Statutes, directing the Property Appraiser to complete and deliver the extended rolls to the Tax Collector on or before October 7, 2016, and directing the Clerk to deliver the resolution to the Property Appraiser.
Body
Strategic Plan:
N/A
Summary:
Generally, the Tax Collector cannot print the tax bills until the tax rolls are certified by the Value Adjustment Board (VAB) to the Property Appraiser, at which time the Property Appraiser delivers the certified tax rolls to the Tax Collector for collection.
Unless the rolls are received by the Tax Collector on or before October 7, 2016, the Tax Collector will be unable to make the October 31, 2016 mailing date for the bills, a date upon which all the taxing authorities in the County depend.
This year the VAB will not be able to conclude its hearings in time for the Tax Collector to timely print and mail the tax bills because of the legal requirements affecting the timing of the VAB hearings. Therefore, the Tax Collector has requested that the Board, by majority vote, direct the Property Appraiser to extend the rolls on an interim basis to enable the Tax Collector to timely print and mail the bills.
A copy of that letter requesting this action is included with the proposed resolution. Any corrections required to be made because of the actions of the VAB are addressed in the statutes and easily handled without the necessity of seeking permission from the Department of Revenue. The Tax Collector has requested that the Board take this action, and the County Attorney concurs. The Property Appraiser has no objection to the adoption of the resolution.
Background Information:
N/A
Fiscal Impact:
N/A
Staff Member Responsible:
James L. Bennett, County Attorney
Jason C. Ester, Senior Assistant County Attorney
Partners:
The Honorable Ken Burke, Clerk of the Circuit Court and Comptroller
The Honorable Pam Dubov, Property Appraiser
The Honorable Diane Nelson, Tax Collector
Attachments:
Resolution including letter