Agenda 10/13/2015 Item #16J110/13/2015 16.J.1.
EXECUTIVE SUMMARY
Recommendation to extend the 2015 Tax Roll at the request of Tax Collector Larry
Ray
OBJECTIVE: Extend the 2015 tax roll past November I 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 2015 tax roll extended past November 1.
Prepared by: Mark Isackson, Director of Corporate Finance and Management Services,
Office of Management and Budget
Attachments: 1) Letter; and 2) Florida Statute 197.323(1)
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10/13/2015 16.J.1.
COLLIER COUNTY
Board of County Commissioners
Item Number: 16.16.J.16.J.1.
Item Summary: Request that the Board of County Commissioners order that the tax roll
be extended pursuant to section 197.323, Florida Statutes.
Meeting Date: 10/13/2015
Prepared By
Name: Valerie Fleming
Title: Operations Coordinator, Office of Management & Budget
9/16/2015 2:15:07 PM
Submitted by
Title: Operations Coordinator, Office of Management & Budget
Name: Valerie Fleming
9/16/2015 2:1 5:08 PM
Approved By
Name: IsacksonMark
Title: Division Director - Corp Fin & Mgmt Svc, Office of Management & Budget
Date: 9/17/2015 1:18:32 PM
Name: KlatzkowJeff
Title: County Attorney,
Date: 9/23/2015 10:13:23 AM
Name: CasalanguidaNick
Title: Deputy County Manager, County Managers Office
Date: 9/29/2015 10:49:25 AM
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10/13/2015 16.J.1.
Z" q, R" C.FC.
Collier County Tax Collector
September 14, 2015
Honorable Tim Nance
Chairman, Board of County Commissioners
3299 Tamiami Trail East, Suite 303
Naples, FL 34112-5746
Re: 2015 Tax Roll
Honorable Nance,
Due to the volume of Value Adjustment Board petitions this year, the Value Adjustment
Board hearings will extend past the November V 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
final 2015 tax information to the Office of the Tax Collector.
Based on these circumstances, I am requesting that the -Board of County Commissioners
order that the tax roll be extended pursuant to Section 197.323, Florida Statutes. This extension of
the 2015 tax roll will allow my office to resolve any tax liability issues that are'subsequently
altered by the Value Adjustment Board using the same procedures for the correction of errors.
:Sin ely
L a.
Collier C(
LHR/shl
ector
cc: Jeffrey A. Klatzkow, County Attorney
Leo Ochs, County Manager
0
3291 East Tamiami Trail. Naples, Florida 34112 -5758
239 -252 -8171 Packet Page -2046- colliertax.com
Statutes & Constitution :V iexx Statutes: Online Sunshine n - -- ' -r'
10/13/2015 16.11.
Select Year: 2015 Go
The 2015 Florida Statutes
Title XIV Chapter 197 View Entire Chapter
TAXATION AND FINANCE TAX COLLECTIONS, SALES, AND LIENS
197.323 Extension of roll during adjustment board hearings.—
(1) Notwithstanding the provisions of s. 193.122, the board of county commissioners may, upon
request by the tax collector and by majority vote, order the roll to be extended prior to completion of
value adjustment board hearings, if completion thereof would otherwise be the only cause for a delay in
the issuance of tax notices beyond November 1. For any parcel for which tax liability is subsequently
altered as a result of board action, the tax collector shall resolve the matter by following the same
procedures used for correction of errors. However, approval by the department is not required for
refund of overpayment made pursuant to this section.
(2) A tax certificate or warrant shall not be issued under s. 197.413 or s. 197.432 with respect to
delinquent taxes on real or personal property for the current year if a petition currently filed with
respect to such property has not received final action by the value adjustment board.
History. —s. 156, ch. 85 -342; s. 163, ch. 91 -112.
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