(1) For each sales transaction disqualified by a property appraiser, the property appraiser shall document the reason for disqualification of the sale in a manner prescribed by the department.
(2) The department shall randomly sample all sales in the county to determine whether those sales were properly qualified or disqualified. If the department finds that more than 10 percent of sales qualification decisions do not fall within the applicable criteria, the department shall issue a postaudit notification of defects and shall follow the procedures set forth in s. 195.097.
(3) Chapter 120 shall not apply to this section.
History.—s. 4, ch. 93-132; s. 1, ch. 2005-185.
Structure Florida Statutes
Title XIV - Taxation and Finance
Chapter 195 - Property Assessment Administration and Finance
195.0012 - Legislative Intent.
195.002 - Supervision by Department of Revenue.
195.022 - Forms to Be Prescribed by Department of Revenue.
195.027 - Rules and Regulations.
195.032 - Establishment of Standards of Value.
195.052 - Research and Tabulation of Data.
195.062 - Manual of Instructions.
195.072 - Cooperation With Other State Agencies.
195.073 - Classification of Property.
195.084 - Information Exchange.
195.087 - Property Appraisers and Tax Collectors to Submit Budgets to Department of Revenue.
195.092 - Authority to Bring and Maintain Suits.
195.096 - Review of Assessment Rolls.
195.097 - Postaudit Notification of Defects; Supervision by the Department.
195.0995 - Use of Sales Transactions Data; Qualification; Review.