Okaloosa County BOCC — October 15, 2013 — Roll Extension Request & Related Statute — reading text

73 Eglin Pkwy N.E., Suite 111 302 N. Wilson Street, Suite 101 Fort Walton Beach, FL 32548 Crestview, FL 32536 310 Van Matre Ave. 506 Highway 85 North Suite 155, Building 210 Niceville, FL 32578 Eglin AFB, FL 32542 Customer Service Processing Center 4012 Commons Dr. West, Unit 122 www.OkaloosaTax.com Destin, FL 32541 (850) 651-7300 BEN ANDERSON OKALOOSA COUNTY TAX COLLECTOR September 4, 2013 The Honorable Don Amunds Chairman, Okaloosa County Commission 1804 Lewis Turner Boulevard Fort Walton Beach FL 32547 Dear Commissioner Amunds: In accordance with Florida Statute 197.323, please consider this a formal request for the County Commission to extend the tax roll, since the Value Adjustment Board hearings are set to extend into October and could potentially cause the delay in the issuance of tax notices beyond November 1, 2013. This action will facilitate the issuance of tax notices in a timely manner. Sincerely, Justin Gordon Tax Administrator Okaloosa County Tax Collector P: 850‐651‐7603 F: 850‐651‐7727 JGordon@OkaloosaTax.com Enclosures The State of Florida created this State Constitutional County Office as a separate and independent government entity to ensure freedom from influence by local or state agencies that have the power to levy taxes, spend tax dollars and assess property. 197.323 - - 2011 Florida Statutes - The Florida Senate Page 1 of 1 The Florida Senate 2011 Florida Statutes TITLE XIV CHAPTER 197 VIEW ENTIRE CHAPTER TAXATION AND FINANCE TAX COLLECTIONS, SALES, AND LIENS 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. 85­342; s. 163, ch. 91­112. 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 2013 State of Florida. http://www.flsenate.gov/Laws/Statutes/2011/197.323 9/3/2013