CopyCited 4 times | Published | United States Bankruptcy Court, M.D. Florida | 48 Collier Bankr. Cas. 2d 96, 15 Fla. L. Weekly Fed. B 123, 2002 Bankr. LEXIS 241, 39 Bankr. Ct. Dec. (CRR) 68
...95.027. The Florida Statutes also mandate the exchange of information among the DOR, the property appraiser's office, the tax collector's office, the Auditor General, and the Office of Program Policy Analysis and Government Accountability. Fla.Stat. 195.084....
...the DOR is powerless to mandate that the property appraiser make any specific adjustment to the tax roll. Op.Atty.Gen., 072-398, Nov. 9, 1972. Any adjustment made must still be left to the discretion of the property appraiser. Id. Also persuasive is section 195.084 of the Florida Statutes, which mandates certain exchange of information among the county property appraisers' offices, the tax collectors, and certain other state agencies (including the DOR). This section requires that the property appraisers and tax collectors "cooperate fully" with the representatives of the various state departments. Fla.Stat. § 195.084(2). However, this sharing of information is subject to the requirement of confidentiality. Fla.Stat. § 195.084(1)....
CopyAgo (Fla. Att'y Gen. 1986).
Published | Florida Attorney General Reports
...der for the property appraiser to determine whether all the property in the county has properly been placed on a tax roll, either the county's ad valorem roll or on an intangible tax return filed with the Florida Department of Revenue. You note that s. 195.084 (1) provides that all records and files of the Department of Revenue useful to the property appraiser shall be made available upon his request; pursuant to s....
...6. Retirement homes. (b) Commercial and industrial. (c) Agricultural. (d) Nonagricultural acreage. (e) Exempt, wholly or partially. (f) Centrally assessed. (g) Leasehold interests. (h) Time-share property. (i) Other. Section
195.073 (1), F.S. (e.s.) Section
195.084 , F.S., provides a mechanism for information sharing between the department and the property appraiser's office while protecting the confidentiality of any taxpayer's returns. Subsection (1) of s.
195.084 , F.S., provides: The department shall promulgate rules and regulations for the exchange of information among the department, the property appraisers' offices, and the Auditor General....
...Any officer or employee, or former officer or employee, who divulges information made confidential by s.
213.053 , F.S., except as provided therein is guilty of a first degree misdemeanor. Section
213.053 (2), F.S. Prior to 1980, the scope and application of s.
195.084 , F.S., to ad valorem tax information was not in conflict with the various statutes relating to confidentiality and sharing of tax information. An examination of the statutes upon which the provisions of s.
213.053 , F.S., apply reveals that those taxing laws relate to the types of taxation preempted by the Constitution to the state. Reciprocally and in harmony, s.
195.084 , F.S., permitted information sharing of ad valorem tax information with the property appraisers....
