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Agenda 09/24/2024 Item #16J2 (VAB 2024 Tax Roll Extension)9/24/2024 Item # 16.J.2. ID#: 2024-1077 Executive Summary Recommendation to extend the 2024 Tax Roll at the request of the Collier County Tax Collector, Rob Stoneburner. OBJECTIVE: Extend the 2024 tax roll past November 1, 2024, 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, Collier County Tax Collector Rob Stoneburner has requested through the attached correspondence that the Board order the tax roll extended past November 1. FISCAL IMPACT: There is no fiscal impact associated with this action. GROWTH MANAGEMENT IMPACT: There is no growth management impact associated with this action. 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 RECOMMENDATIONS: Order the 2024 tax roll extended past November 1, 2024. PREPARED BY: Jeffrey A. Klatzkow, County Attorney ATTACHMENTS: 1. VAB 2024 Roll Extension Request 2. Ch. 197.323 F.S Page 4010 of 4908 Page 4011 of 4908   Select Year:   2024 Go The 2024 Florida Statutes Title XIV TAXATION AND FINANCE Chapter 197 TAX COLLECTIONS, SALES, AND LIENS View Entire Chapter 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. Copyright © 1995-2024 The Florida Legislature • Privacy Statement • Contact Us Page 4012 of 4908