FL S1452

Restricts who may contest property taxes or assessments before a value adjustment board to: the taxpayer, a corporate representative of the taxpayer, or a licensed attorney, property appraiser, realtor, certified public accountant, or certified tax specialist retained by the taxpayer.

Establishes civil liability for persons who violate representation restrictions, allowing property appraisers to recover actual damages and attorney fees in an action against violators.

Voids and makes unenforceable any value adjustment board decision regarding a property tax or assessment contested by an unauthorized person.

Amends existing statutes to replace references to "attorney or agent" representation with specific language limiting representation to persons authorized under the new section 194.0341.

Effective date: July 1, 2014.