Agenda 09/26/2023 Item #16J 1 (Extend the 2023 Tax Roll)09/26/2023
EXECUTIVE SUMMARY
Recommendation to extend the 2023 Tax Roll at the request of Tax Collector Rob Stoneburner, CFC.
OBJECTIVE: Extend the 2023 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: To order the 2023 tax roll extended past November 1.
Prepared by: Christopher Johnson, Director - Corporate Financial and Management
ATTACHMENT(S)
1. Value Adjustment Board extension (PDF)
2. Florida Statute 197.323 (PDF)
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09/26/2023
COLLIER COUNTY
Board of County Commissioners
Item Number: 16.J.1
Doc ID: 26692
Item Summary: Recommendation to extend the 2023 Tax Roll at the request of Tax Collector Rob Stoneburner,
CFC.
Meeting Date: 09/26/2023
Prepared by:
Title: – Facilities Management
Name: Paula Brethauer
09/18/2023 8:33 AM
Submitted by:
Title: Accountant, Senior – Office of Management and Budget
Name: Christopher Johnson
09/18/2023 8:33 AM
Approved By:
Review:
County Attorney's Office Jeffrey A. Klatzkow Level 3 County Attorney's Office Review Completed 09/18/2023 9:04 AM
Office of Management and Budget Debra Windsor Level 3 OMB Gatekeeper Review Completed 09/18/2023 10:24 AM
County Manager's Office Amy Patterson Level 4 County Manager Review Completed 09/18/2023 11:22 AM
Office of Management and Budget Christopher Johnson OMB 1st Reviewer Completed 09/18/2023 2:22 PM
Board of County Commissioners Geoffrey Willig Meeting Pending 09/26/2023 9:00 AM
16.J.1
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Packet Pg. 2197 Attachment: Value Adjustment Board extension (26692 : Value Adjustment Board extension)
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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Packet Pg. 2198 Attachment: Florida Statute 197.323 (26692 : Value Adjustment Board extension)