Laserfiche WebLink
<br /> <br />HB 301 2025 <br /> <br /> <br /> <br />CODING: Words stricken are deletions; words underlined are additions. <br />hb301-00 <br />Page 21 of 80 <br />F L O R I D A H O U S E O F R E P R E S E N T A T I V E S <br /> <br /> <br /> <br />terms, the rights and obligations of the Department of Revenue 501 <br />and taxpayers. Section 192.0105 provides additional rights 502 <br />afforded to payors of property taxes and assessments. The rights 503 <br />afforded taxpayers to ensure that their privacy and property are 504 <br />safeguarded and protected during tax assessment and collection 505 <br />are available only insofar as they are implemented in other 506 <br />parts of the Florida Statutes or rules of the Department of 507 <br />Revenue. The rights so guaranteed Florida taxpayers in the 508 <br />Florida Statutes and the departmental rules are: 509 <br /> (13) The right to an action at law within the limitations 510 <br />of s. 768.28, relating to sovereign immunity, to recover damages 511 <br />against the state or the Department of Revenue for injury caused 512 <br />by the wrongful or negligent act or omission of a department 513 <br />officer or employee (see s. 768.28). 514 <br /> Section 10. For the purpose of incorporating the amendment 515 <br />made by this act to section 768.28, Florida Statutes, in a 516 <br />reference thereto, section 252.51, Florida Statutes, is 517 <br />reenacted to read: 518 <br /> 252.51 Liability.—Any person or organization, public or 519 <br />private, owning or controlling real estate or other premises who 520 <br />voluntarily and without compensation, other than payment or 521 <br />reimbursement of costs and expenses, grants a license or 522 <br />privilege or otherwise permits the designation by the local 523 <br />emergency management agency or use of the whole or any part of 524 <br />such real estate or premises for the purpose of sheltering 525