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Agenda 09/24/2019 Item #16J 2 (2019 Tax Roll)09/24/2019 EXECUTIVE SUMMARY Recommendation to extend the 2019 Tax Roll at the request of Tax Collector Larry Ray. OBJECTIVE: Extend the 2019 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 2019 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. Value Adjustment Board extension (PDF) 2. 2019 Florida Statute 197.323 (PDF) 16.J.2 Packet Pg. 2615 09/24/2019 COLLIER COUNTY Board of County Commissioners Item Number: 16.J.2 Doc ID: 10103 Item Summary: Recommendation to extend the 2019 Tax Roll at the request of Tax Collector Larry Ray. Meeting Date: 09/24/2019 Prepared by: Title: Management/Budget Analyst, Senior – Office of Management and Budget Name: Laura Wells 09/11/2019 10:30 AM Submitted by: Title: Division Director - Corp Fin & Mgmt Svc – Budget and Management Office Name: Mark Isackson 09/11/2019 10:30 AM Approved By: Review: Office of Management and Budget Valerie Fleming Level 3 OMB Gatekeeper Review Completed 09/11/2019 10:34 AM County Attorney's Office Jeffrey A. Klatzkow Level 3 County Attorney's Office Review Completed 09/12/2019 10:51 AM Budget and Management Office Mark Isackson Level 3 OMB 1st Reviewer 1-4 Completed 09/12/2019 11:29 AM County Manager's Office Nick Casalanguida Level 4 County Manager Review Completed 09/14/2019 1:14 PM Board of County Commissioners MaryJo Brock Meeting Pending 09/24/2019 9:00 AM 16.J.2 Packet Pg. 2616 16.J.2.aPacket Pg. 2617Attachment: Value Adjustment Board extension (10103 : Value Adjustment Board extension) The Florida Senate 2019 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 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. 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- 2019  State of Florida. Page 1 of 1Chapter 197 Section 323 - 2019 Florida Statutes - The Florida Senate 9/11/2019http://www.flsenate.gov/Laws/Statutes/2019/197.323 16.J.2.b Packet Pg. 2618 Attachment: 2019 Florida Statute 197.323 (10103 : Value Adjustment Board extension)