FL S0568

Establishes a presiding magistrate position for each county value adjustment board, appointed by the Department of Revenue, who must be a private attorney with at least 5 years of practice experience and cannot represent property appraisers, tax collectors, taxing authorities, or property owners in tax disputes.

Transfers responsibility for appointing special magistrates from the value adjustment board to the presiding magistrate, eliminating the previous population-based distinction for counties with more or less than 75,000 residents.

Requires the presiding magistrate to supervise special magistrates and ensure board decisions comply with applicable statutes, administrative code, and state case law, with authority to rehear petitions or remove special magistrates.

Makes attendance of the presiding magistrate mandatory for any value adjustment board meeting, replacing the previous requirement that private counsel be present.

Creates separate school and program accounts within the Certification Program Trust Fund for funding presiding magistrates' expenses and training.