Agenda 10/10/2017 Item #16J110/10/2017
EXECUTIVE SUMMARY
Recommendation to extend the 2017 Tax Roll at the request of Tax Collector Larry Ray.
OBJECTIVE: Extend the 2017 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 Larry Ray 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 2017 tax roll extended past November 1.
Prepared by: Mark Isackson, Director of Corporate Finance and Management Services, Office of
Management and Budget
ATTACHMENT(S)
1. Tax Collector extension 2017 tax roll (PDF)
2. 2017 Florida Statute 197.323 (PDF)
10/10/2017
COLLIER COUNTY
Board of County Commissioners
Item Number: 16.J.1
Doc ID: 3793
Item Summary: Recommendation to extend the 2017 Tax Roll at the request of Tax Collector
Larry Ray.
Meeting Date: 10/10/2017
Prepared by:
Title: Operations Coordinator – Office of Management and Budget
Name: Valerie Fleming
09/28/2017 1:36 PM
Submitted by:
Title: Operations Coordinator – Office of Management and Budget
Name: Valerie Fleming
09/28/2017 1:36 PM
Approved By:
Review:
Office of Management and Budget Valerie Fleming Level 3 OMB Gatekeeper Review Completed 09/28/2017 1:36 PM
Budget and Management Office Mark Isackson Level 3 OMB 1st Reviewer 1-4 Completed 09/28/2017 2:13 PM
County Attorney's Office Scott Teach Level 3 County Attorney's Office Review Completed 09/29/2017 12:50 PM
County Manager's Office Nick Casalanguida Level 4 County Manager Review Completed 10/02/2017 5:03 PM
Board of County Commissioners MaryJo Brock Meeting Pending 10/10/2017 9:00 AM
r. C.F.C.
Collier County Tax Collector
September 06, 2017
RC -I' ED
Honorable Penny Taylor price of the Caoni`a' i�'anagvr
Chair, Board of County Commissioners
3299 Tamiami Trail East, Suite 303 SEP o 201
Naples, FL 34'112-5"746fiction �/�)
— ------
Re: 2017 Tax Roll
Honorable Taylor,
Due to the volume of Value Adjustment Board petitions this year, the Value Adjustment
Board hearings will extend past the, November I deadline for mailing the Tax Notice. As a
result, this will delay the date upon which the Property Appraiser's Office will be delivering the
final 2017 taxinformation 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. This extension of
the 2017 tax roll will allow my office to resolve any tax liability issues that are subsequently
altered by the Value Adjustment Board using the same procedures for the correction of errors.
4ne
Collector
orida
LHR/shl
cc: Jeffrey A. Klatzkow, County Attorney
Leo Ochs, County Manager
3291 East Tamiami Trail, Naples, Florida 34112-5758
239-252-8171 www.colliertax.com
Chapter 197 Section 323 - 2017 Florida Statutes
2017 Florida Statutes
< Back to Statute Search
Title XIV TAXATION AND FINANCE
Chapter 197 TAX COLLECTIONS, SALES, AND LIENS
SECTION 323 Extension of roll during adjustment board hearings.
Page 1 of 2
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.
http://m.flsenate.gov/Statutes/197.323 9/26/2017