FL S2042

Transfers tax refund approval authority from the Department of Revenue to tax collectors, who must approve or deny refunds within 30 days and make payments from undistributed funds without taxing authority approval.

Requires the Department of Revenue to conduct random audits of the refund process and publish results, with direct reimbursable costs borne by the requesting party.

Allows applicants for veteran and disabled person property tax exemptions to apply before receiving federal documentation, with exemptions granted retroactively to the original application date and excess taxes refunded.

Revises property assessment procedures to clarify that property becomes eligible for assessment on January 1 of the year of eligibility rather than when placed on the tax roll, and specifies assessment rules for combined or divided parcels.

Modifies value adjustment board procedures to allow petitioners to reschedule hearings once, establish procedures for handling complaints about special magistrates, and authorize legal counsel to take independent actions to ensure compliance with state law.