FL S1406

Authorizes property appraisers to contract with third parties to examine or audit homestead tax exemptions claimed on assessment rolls.

Limits contractor compensation to a portion not exceeding 33 percent of back taxes, penalties, and interest collected from removed homestead exemptions.

Requires contractor compensation to derive solely from collections resulting from the contractor's own examination, audit work, and removal of homestead exemptions from assessment or tax rolls.

Effective July 1, 2018.