FL S0766

Requires property appraisers to serve notice of intent to record tax liens 30 days before filing, allowing taxpayers time to pay taxes, penalties, and interest; eliminates penalties and interest for improper assessment grants due to clerical mistakes or omissions.

Changes interest accrual rates on unpaid and overpaid ad valorem taxes from a fixed 12 percent per year to the bank prime loan rate as of July 1 each year, determined by the Federal Reserve.

Specifies that value adjustment boards must complete all hearings and certify assessment rolls by June 1 following the assessment year, extendable to December 1 if petition filings increase more than 10 percent over the previous year.

Restricts who may represent taxpayers before value adjustment boards to employees, attorneys, appraisers, brokers, accountants, and persons with power of attorney or written authorization; requires Department of Revenue to adopt forms for representation authorization.

Requires property appraisers to provide property record cards to petitioners automatically upon receipt of petition; allows petitioners and appraisers to reschedule hearings once for good cause with at least 15 calendar days' notice.