Loading...
Agenda 10/11/2016 Item #16J2 16.J.2 10/11/2016 EXECUTIVE SUMMARY Recommendation to extend the 2016 Tax Roll at the request of Tax Collector Larry Ray OBJECTIVE: Extend the 2016 tax roll past November 1 due to the volume of Value Adjustment Board petitions. CONSIDERATIONS: Chapter 197.323 State Statutes (see attached) identifies the requirements necessary to extend the tax roll beyond November 1. Pursuant to this statute,Tax Collector Larry Ray has requested through the attached correspondence that the Board order the tax roll extended past November 1. FISCAL IMPACT: None GROWTH MANAGEMENT IMPACT: None LEGAL CONSIDERATIONS: This item has been reviewed by the County Attorney, is approved as to form and legality,and requires majority vote for approval. -JAK RECOMMENDATION: Order the 2016 tax roll extended past November 1. Prepared by: Mark Isackson,Director of Corporate Finance and Management Services, Office of Management and Budget ATTACHMENT(S) 1.VAB hearing 2016 Tax Roll (PDF) 2. 10.11.16 Florida Statute(PDF) Packet Pg.2148 16.J.2 10/11/2016 COLLIER COUNTY Board of County Commissioners Item Number: 16.J.2 Item Summary: Recommendation to extend the 2016 Tax Roll at the request of Tax Collector Larry Ray. Meeting Date: 10/11/2016 Prepared by: Title: Operations Coordinator—Office of Management and Budget Name: Valerie Fleming 09/29/2016 8:30 AM Submitted by: Title: Division Director-Corp Fin&Mgmt Svc—Budget and Management Office Name: Mark Isackson 09/29/2016 8:30 AM Approved By: Review: Office of Management and Budget Valerie Fleming Level 3 OMB Gatekeeper Review Completed 09/29/2016 8:30 AM 9j 1 Budget and Management Office Mark Isackson Level 3 OMB 1st Reviewer 1-4 Completed 09/29/2016 8:34 AM County Attorney's Office Jeffrey A.Klatzkow Level 3 County Attorney's Office Review Completed 10/03/2016 11:02 AM County Manager's Office Nick Casalanguida Level 4 County Manager Review Completed 10/03/2016 3:59 PM Board of County Commissioners MaryJo Brock Meeting Pending 10/11/2016 9:00 AM 1 t CD 1 Packet Pg.2149 16.J.2.a 1 f '�7,7 4a'vtq q, Ray C.F.C. Collier County Tax Collector September 19,2016 0 PECT. ;z. — Honorable Donna Fiala Office of i'letu Chair,Board of County Commissioners x 3299 Tamiami Trail East, Suite 303 SEP 2 ' ;,4., 12 Naples,FL 34112-5746 yctio como c Re: 2016 Tax Roll - E N 7 •— Honorable Fiala, d Due to the volume of Value Adjustment Board petitions this year,the Value Adjustment ii Board hearings will extend past the November 1st deadline for mailing the Tax Notice. As a > result,this will delay the date upon which the Property Appraiser's Office will be delivering the o final 2016 tax information to the Office of the Tax Collector. Based on these circumstances,I am requesting that the Board of County Commissioners moo, order that the tax roll be extended pursuant to Section 197.323,Florida Statutes.This extension of x the 2016 tax roll will allow my office to resolve any tax liability issues that are subsequently 1— altered altered by the Value Adjustment Board using the same procedures for the correction of errors. `r° 0 N a1 c Sin;ely, , • . to d t Ca 01 �. d Lar . ' ,y ax ollector c Collier C unty,Flo ida a) E s v LHR/shl 4 cc: Jeffrey A.Klatzkow,County Attorney Leo Ochs,County Manager 0 3291 East Tamiami Trail, Naples, Florida 34112-5758 239-252-8171 www.colliertax.com Packet Pg 2150 Statutes&Constitution:View Statutes:Online Sunshine 16.J.2.b Online Sunshine Official Internet Site of the Florida Legislature aptember 30, 2016 Search Statutes: 2016 search Search d Browse Legislative - crch and " Home Senate Select Year: 2016 House Citator Statutes, Constitution, Et Laws of Florida The 2016 Florida Statutes Florida Statutes Search Statutes Search Ti.s Florida Constitution Title XIV Chapter 197 View Entire Chapt( c Laws of Florida Legislative Et Executive TAXATION AND FINANCE TAX COLLECTIONS, SALES, AND LIENS Branch Lobbyists 197.323 Extension of roll during adjustment board hearings.— Information Center (1) Notwithstanding the provisions of s. 193.122, the board of county commissioners may, upon .a Joint Legislative Committees Et request by the tax collector and by majority vote, order the roll to be extended prior to completil Other Entities of value adjustment board hearings, if completion thereof would otherwise be the only cause for i m Historical Committees C delay in the issuance of tax notices beyond November 1. For any parcel for which tax liability is m Florida Government subsequently altered as a result of board action, the tax collector shall resolve the matter by Efficiency Task Force Legislative Employment following the same procedures used for correction of errors. However, approval by the department a Legistore not required for refund of overpayment made pursuant to this section. a) Links (2) A tax certificate or warrant shall not be issued under s. 197.413 or s. 197.432 with respect t delinquent taxes on real or personal property for the current year if a petition currently filed with �terpreter Services respect to such property has not received final action by the value adjustment board. nor the Hearing impaired History.—s. 156, ch. 85-342; s. 163, ch. 91-112. m Mir Florida se O Copyright © 1995-2016 The Florida Legislature • Privacy Statement • Contact Us ri- coa C a) E .0 m Packet Pg.2151 http://www.leg.state.fl.us/statutes/index.cfm?App_mode=Display_Statute&Search_String=&URL=0100-0199/0197/Sections/01.97.323.htn1[9/30/2016 10:11:02 AM]