FL S1754

Department of Revenue must appoint a presiding magistrate for each county value adjustment board, with magistrates required to have practiced law for more than 5 years and unable to represent property appraisers, tax collectors, taxing authorities, or property owners.

Presiding magistrates must be present at all value adjustment board meetings and are responsible for ensuring board and special magistrate decisions comply with applicable statutes, administrative code, and state case law.

Presiding magistrates appoint and supervise special magistrates, with discretion to require rehearings, remove special magistrates without cause, or reassign cases to different magistrates.

Eliminates requirement for value adjustment boards to appoint private counsel and removes the previous restriction limiting presiding magistrate appointment to counties with populations exceeding 75,000.

Creates separate school and program accounts in the Certification Program Trust Fund for presiding magistrates to fund their expenses and training requirements.