FL S2124

Extends the requirement for the Department of Revenue to conduct in-depth reviews of county assessment rolls from once every 2 years to once every 3 years.

Modifies assessment roll review requirements to only study property classifications that constitute 5 percent or more of total assessed value, and changes the standard from "assessed value" to "just value" for combining property classes.

Imposes a 1 percent sales tax on charges for coin-operated amusement machines at pari-mutuel facilities in cities or counties that impose additional licensing fees on such machines, compared to the standard 4 percent tax rate.

Exempts the Department of Revenue from paying recording fees imposed by court clerks when filing tax liens, warrants, and related tax documents.

Takes effect July 1, 2011.