11/15/1994 - Laserfiche WebLink

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BOOK b F. I;L ��' 4 PUBLIC DISCUSSION ITEM - APPLICATION OF PUBLIC RECORDS LAW TO AD VALOREM TAX EXEMPTION APPLICATIONS (originally listed as 12.A.) Assistant County Attorney Terry O'Brien reviewed the memorandum dated November 3, 1994: Toa Board of County Commissioneks FROM: Terrence P. O'Brien, Assistant County Attorney elru DATES November 3, 1994 RE: Application of Public Records law to Ad Valorem Tax Exemption Applications Background At the November 1, 1994, regular meeting of the Board of County Commissioners, Mr. Frank Zorc appeared before the Board for the second time and urged the Board to take legal action against the Property Appraiser for the disclosure of certain information required to be submitted pursuant to Section 196.195, F.S., "Determining profit or nonprofit status of applicant." The Board referred the matter to this office for a legal analysis. Under The Public Records Law, Chapter 119, F.S., all state, county, and municipal records shall be open for personal inspection by any person unless said records are presently provided by law to be confidential or which are prohibited from being inspected by the public. It is the position of the Property Appraiser, Mr. Nolte, that under Section 193.074, F.S., "all returns of property" are confidential pursuant to Section 193.074, F.S. In support of his position, he submits the state application for exemption which is entitled "Ad Valorem Tax Exemption Application and Return" (copy attached). In addition, he cites Sec. 12D-1.005, F.A.C. These sections are not, in my mind, dispositive of the issue. It is the position of Mr. Zorc that the application submitted under Section 196.195, F.S., "Determining profit or nonprofit status of applicant" is not a "return of property" even though the application form Includes the word "return." Legal Analysis Whether an application filed pursuant to Section 196.195, F.S., is a "return of property" and hence subject to the confidentiality provisions of Section 193.074, F.S., has not been judicially determined. What constitutes a "return of property" was addressed in AGO #91-57 but all It does is agree that there is confusion in that "the phrase 'return of property'' is not defined in Chapter 193, F.S., or elsewhere is the statutes. In the absence of any indication that the Legislature intended this phrase to be used in some 'technical sense, the words should be construed in their plain and ordinary sense. In light of the foregoing, it in my opinion that the phrase 'return of property' is a generic reference to a list, schedule, or inventory of property made by a taxpayer and returned to the property appraiser for the purpose of tax assessment." The Attorney General precedes this with the caveat that it is the duty of the Department of Revenue to develop rules which would settle this problem. A call to the Department of Revenue to ascertain the status of such an application was to say the least not helpful. W, November 15, 1994