Agenda 09/09-10/2008 Item #16J 2
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EXECl.JTI\I.(: SUMMARY
Recommend that the Board of County Commissioners Authorize the Extension of the Tax Roll
Before Completion of the Value Adjustment Board Hearings Pursuant to Section 197.323, F.S., and
Tax Collector's Request.
OBJECTIVE:Grant the Collier County Tax Collector’s request and order the tax roll to be
extended prior to completion of the Value Adjustment Board hearings for the 2008 Tax Year.
CONSIDERA TIONS:
in 2002, the Florida Legislature amended Section 194,035, F.S" to require all counties having a
population of more than 75,000 to appoint Special Magistrates for the purpose of taking testimony and
making recommendations to the Value Adjustment Board. Pursuant to this legislative mandate, the Collier
County Value Adjustment Board has retained special magistrates to hear all petitions regarding
exemptions, classifications and real and personal property valuations during the period of October 17,
2008 through January 7, 2009. The Special Magistrates are required to make their recommendations to
the Value Adjustment Board, which is scheduled to convene on or before October 17, 2008 and in late
January to confirm all recommendations.
Section 197.323, F.S., provides that the Board “may, upon the request of the Tax Collector and by
majority vote, order the roll to be extended prior to completion of value adjustment board hearings, if
completion [of the hearings] would otherwise be the only cause for a delay in the issuance of tax notices
beyond November 1,” Because all value adjustment board hearings cannot be completed prior to
November 1,2008, the Tax Collector has lequested pursuant to Section 197.323 that the Board authorize
the extension of the roll. This will allow the Tax Collector to proceed with the issuance of tax notices by
November 1. The Value Adjustment Board wili meet in late January, 2009 to confirm all recommendations
and issue all final decisions. Any adjustment to tax liability arising out of this final meeting will be resolved
by the Tax Collector using the same procedure for the correction of tax bill errors.
FISCAL IMPACT..;There is no direct cost to the County’s General Fund related to approval of
this request. And while there may be some additional administrative costs incurred by the Property
Appraiser and the Tax Collector, these costs do not impact the County’s General Fund.
GROWTH MANAGEMENT IMPACT:None.
LEGAL CONSIDERATlONS:This item is legally sufficient for Board Action per Ellen T. Chadwell
RECOMMENDA TION:That the Board of County Commissioners order the extension of the 2008 tax
roll pursuant to Section 197.323, F.S., prior to completion of the Value Adjustment Board hearings for the
2008 Tax Year.
Prepared By:
Department
Date
County Attorney
8/28/20088:16:34 AM
Approved By:
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Department
Approval
Date
8/29/200~
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County Attorney Approved
Approved By:
Department
Approval
Date
County Approved
Manager's Office
8/28/20087:35 PM
Approved By:
Department
Office of
Management
and Budget
Approval
Date
Approved
8/29/20083:57 PM
A IT ACHMENTS:
Name:
t) ,l,ejj,e.Ljm[rLGUY~C,M(tQD_Je
Tax Roll Extension.odf
Description:
Type:
Letter from Guy Carlton, Tax Collector
Backup Material
N~GENDA ITEM
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COLLIER COUNTY TAX COLLECTOR
August 18, 2008
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Board of County Commissioners of Collier County
Harmon Turner Building
3301 East Tarniami Trail
Naples, FL 34112
Re: 2008 Tax Roll
Dear Commissioners:
I have been advised that because of the legislative requirernents regarding Special
Magistrates and the Value Adjustment Board and the volume of petitions expected this year, the
Value Adjustment Board hearings will extend into January. As a result, this will delay the date
upon which the Property Appraiser's Office will be deliyering the final 2008 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. It is my
understanding that this extension of the roll will allow my office to resolve any tax liability issues
that are subsequently altered by the Value Adjustment Board using the procedures for the correction
of errors.
~Yp;Ui;
GUy7{
Tax ~~~:or
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COURTHOUSE-BLOG. C-1 . NAPLES. FLORIOA 34112.4997
www.colliertax.com
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