Agenda 09/27/2022 Item #16J1 (Extend the 2022 tax roll at the request of Tax Collector Rob Stoneburner, CFC)09/27/2022
EXECUTIVE SUMMARY
Recommendation to extend the 2022 Tax Roll at the request of Tax Collector Rob Stoneburner,
CFC.
OBJECTIVE: Extend the 2022 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, CFC 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 2022 tax roll extended past November 1.
Prepared by: Ed Finn, Deputy County Manager
ATTACHMENT(S)
1. Florida Statute 197.323 (PDF)
2. 2022 Tax Collector Request to Extend Tax Roll (PDF)
16.J.1
Packet Pg. 1872
09/27/2022
COLLIER COUNTY
Board of County Commissioners
Item Number: 16.J.1
Doc ID: 23446
Item Summary: Recommendation to extend the 2022 Tax Roll at the request of Tax Collector
Rob Stoneburner, CFC.
Meeting Date: 09/27/2022
Prepared by:
Title: – County Manager's Office
Name: Amanda Barnwell
09/21/2022 8:48 AM
Submitted by:
Title: Deputy County Manager – County Manager's Office
Name: Amy Patterson
09/21/2022 8:48 AM
Approved By:
Review:
County Attorney's Office Jeffrey A. Klatzkow Level 3 County Attorney's Office Review Completed 09/21/2022 2:10 PM
County Manager's Office Amy Patterson Level 4 County Manager Review Completed 09/21/2022 3:20 PM
Board of County Commissioners Geoffrey Willig Meeting Pending 09/27/2022 9:00 AM
16.J.1
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9120122,7:14 PM Print Format
Statute Titles ) Title 14 ) Ch. 197 ) Sec. 197.323
197.323 - Extension of roll during adjustment board hearings.
(1 ) Notwithstanding the provisions of s. 193.1 22, 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 orwanant 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. 1 56, ch. 85-342; s. 163, ch. 91-112
@ubbyools'
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htlpsJ/apps.lobb)'tools.com/tools/print'cfm?a:statutes&b=chapter&iump statute=197 323&modal&printit=1 111
16.J.1.a
Packet Pg. 1874 Attachment: Florida Statute 197.323 (23446 : Tax Roll Extension 2022)
16.J.1.b
Packet Pg. 1875 Attachment: 2022 Tax Collector Request to Extend Tax Roll (23446 : Tax Roll Extension 2022)