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Agenda 09/28/2021 Item #16J 6 (Tax Collector request to extend the 2021 Tax Roll)09/28/2021 EXECUTIVE SUMMARY Recommendation to extend the 2021 Tax Roll at the request of Tax Collector Rob Stoneburner. OBJECTIVE: Extend the 2021 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 Rob Stoneburner has requested through the attached correspondence that the Board order the tax roll extend ed 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 2021 tax roll extended past November 1. Prepared by: Edward Finn, Director - Corporate Financial Planning and Management Services Office of Management and Budget ATTACHMENT(S) 1. Value Adjustment Board extension (PDF) 2. 2021 Florida Statute 197.323 (PDF) 16.J.6 Packet Pg. 1599 09/28/2021 COLLIER COUNTY Board of County Commissioners Item Number: 16.J.6 Doc ID: 20073 Item Summary: Recommendation to extend the 2021 Tax Roll at the request of Tax Collector Rob Stoneburner. Meeting Date: 09/28/2021 Prepared by: Title: – Office of Management and Budget Name: Debra Windsor 09/13/2021 2:07 PM Submitted by: Title: Director - Facilities Maangement – Facilities Management Name: Ed Finn 09/13/2021 2:07 PM Approved By: Review: Office of Management and Budget Debra Windsor Level 3 OMB Gatekeeper Review Completed 09/13/2021 2:07 PM County Attorney's Office Jeffrey A. Klatzkow Level 3 County Attorney's Office Review Completed 09/15/2021 12:51 PM Facilities Management Ed Finn Level 3 OMB 1st Reviewer 1-4 Completed 09/16/2021 12:46 PM County Manager's Office Sean Callahan Level 4 County Manager Review Completed 09/20/2021 4:09 PM Board of County Commissioners Geoffrey Willig Meeting Pending 09/28/2021 9:00 AM 16.J.6 Packet Pg. 1600 16.J.6.a Packet Pg. 1601 Attachment: Value Adjustment Board extension (20073 : Value Adjustment Board extension) The Florida Senate 2021 Florida Statutes Title XIV TAXATION AND FINANCE Chapter 197 TAX COLLECTIONS, SALES, AND LIENS Entire Chapter SECTION 323 Extension of roll during adjustment board hearings. 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 maer 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. Disclaimer: The information on this system is unverified. The journals or printed bills of the respective chambers should be consulted for official purposes. Copyright © 2000- 2021 State of Florida. 16.J.6.b Packet Pg. 1602 Attachment: 2021 Florida Statute 197.323 (20073 : Value Adjustment Board extension)