FL S7136

Removes the Department of Revenue's authority to approve county property appraiser budgets and prohibits the department from supervising property tax administration aspects not specifically required by law.

Extends the frequency of in-depth assessment roll reviews from once every 2 years to once every 3 years and limits reviews to property classifications constituting 5 percent or more of total assessed value.

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

Eliminates the Department of Revenue's role in reviewing and correcting erroneous tax certificates, transferring this authority to tax collectors.

Exempts the Department of Revenue from paying court recording charges for tax liens and related documents under section 28.24.