FL H0843

Department of Revenue shall furnish aerial photographs and nonproperty ownership maps to property appraisers at the department's expense upon request or at least once every 3 years for ad valorem tax purposes.

For counties with a population of 25,000 or fewer, the department shall pay all costs of providing aerial photographs and nonproperty ownership maps.

For counties with a population greater than 25,000, the property appraiser shall bear the expense of such photographs and maps.

The department may charge property appraisers fees equal to the actual costs incurred and shall deposit such fees into the Certification Program Trust Fund with a separate account for this activity.

This act takes effect July 1, 2015.