FL S1766

Prohibits deliberate or intentional disclosure of confidential property tax returns without written taxpayer consent; constitutes misfeasance or malfeasance and may be grounds for removal from office.

Requires value adjustment boards to prohibit consideration of evidence or documentation that either party failed to timely disclose; removes previous exception allowing boards to consider petitioner evidence not timely provided to property appraiser.

Mandates Department of Revenue create a rule-based random selection process for special magistrates that prevents property appraiser influence; establishes that appraiser attempts to influence magistrate selection constitute misfeasance or malfeasance and grounds for removal.

Allows triers of fact in administrative or judicial proceedings to consider taxpayer financial records even if the taxpayer failed to disclose them; requires property appraiser, Department of Revenue, and Auditor General to return financial records within 10 days if requested.

Requires advance notice to taxpayers when their financial records are shared with authorized entities, including explanation of the purpose for sharing.