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  § 2-70. Duties and Powers of the Property Appraiser.  


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  • The Property Appraiser of Miami-Dade County shall serve as the head of the Office of the Property Appraiser with the following specific powers and responsibilities:

    (1)

    The Property Appraiser of Miami-Dade County shall perform the duties and functions pertaining to assessing all property in Miami-Dade County as required by and in accordance with the Florida Constitution and Florida Statutes, including but not limited to the following specific responsibilities:

    a.

    Annual determination of exempt status, classification and valuation of real and personal property in Miami-Dade County;

    b.

    Preparation of real and personal property tax rolls.

    c.

    Delivery of real and personal property tax rolls to the Department of Revenue and taxing authorities within Miami-Dade County;

    d.

    Certification of value to all taxing authorities for purposes of preparation of budget[s] and adoption of millage[s].

    e.

    Mailing of TRIM ("Truth and Responsibility in Millage") notices to all property owners in Miami-Dade County under the mark, brand or seal of the Property Appraiser of Miami-Dade County.

    f.

    Certification of the assessment rolls to the Tax Collector.

    g.

    Completion of any pending or unfinished tasks or duties that were originally begun or undertaken by the Miami-Dade County Property Appraisal Department or the predecessor Property Appraiser.

    (2)

    The Property Appraiser may sue and be sued in his or her name and official capacity in cases involving assessment challenges or related issues. Any suit by or against the Property Appraiser may be settled or compromised by the Property Appraiser and the County Attorney or their designees, if the Property Appraiser and County Attorney determine that said settlement or compromise is in the best interests of Miami-Dade County after considering the legal liability, potential litigation expenses, potential financial exposure of the County and the precedential effect of such litigation. The settlement of all such litigation shall be reported quarterly to the County Commission.

    (3)

    The Property Appraiser, upon request of the Mayor and/or the County Manager, shall provide the proposed budget for purposes of preparing the budget for the Office which will be considered by the Board of County Commissioners in its adoption of the County's annual budget.

    (4)

    The Property Appraiser may enter into interdepartmental agreements with other County departments as may be necessary to carry out the purposes and provisions of this ordinance.

    (5)

    The Property Appraiser may enter into agreements with third parties, subject to approval by the Board of County Commissioners. Such approval, however, shall not be required if funds for the agreement are within the Property Appraiser's approved budget. Contracts and purchases by the Property Appraiser shall not require competitive bids when the transaction involves funds within the Property Appraiser's approved budget, provided the contract or purchase is made in accordance with the provisions of this section. Contracts and purchases exceeding the Property Appraiser's approved budget may be made by the Board of County Commissioners in accordance with the provisions of the Code. The Property Appraiser shall be authorized to contract for the purchase of goods and services subject only to the requirements of the procurement policy set forth in the implementing order approved by resolution of this Board.

    (6)

    The Property Appraiser may submit proposed resolutions, ordinances or reports related to his or her duties to the Clerk of the Board of County Commissioners and such items shall be placed on the next available agenda of the Board of County Commissioners.

    (7)

    The Property Appraiser may become associated with The Florida Association of Property Appraisers; The Property Appraisers' Association of Florida and/or such other organizations dedicated to supporting and advocating on behalf of Property Appraisers in the State of Florida.

    (8)

    The Property Appraiser, in order to make a determination regarding the exempt status, classification, or valuation of real and personal property in Miami-Dade County, may request the Chairperson of the Board of County Commissioners to issue subpoenas to compel the attendance of witnesses and the production of any books, letters, or other documentary evidence required by the Property Appraiser in the performance of such duties. At the request of the Property Appraiser, the Chairperson of the Commission may issue said process on behalf of the Board of County Commissioners. Prior to requesting the issuance of a subpoena, the Property Appraiser shall notify the State Attorney and the U.S. Attorney for the Southern District of Florida. The Property Appraiser shall not request the issuance of a subpoena where the State Attorney, the U.S. Attorney for the Southern District of Florida, or other law enforcement agency notifies the Property Appraiser in writing that the subpoena will interfere with an ongoing criminal investigation. The Property Appraiser may seek enforcement of such process issued under the authority of this section by filing a petition for enforcement in the County Court of Miami-Dade County, Florida, or other appropriate cause of action in any court of competent jurisdiction. Any person who willfully fails or neglects to attend and testify or to answer any lawful inquiry, or to produce records, documents or other evidence, if in his or her power to do so, may be fined by the County Court of Miami-Dade County, Florida or other court of competent jurisdiction, not more than five hundred dollars ($500.00) or imprisoned not more than sixty (60) days, or both. Any person who, with intent thereby to mislead, makes or causes to be made any false entry or statement of fact in any report, account, record or other document submitted pursuant to this section, or who shall willfully neglect or fail to make, or cause to be made, full, true and correct entries in such reports, accounts, records or other documents, or who shall willfully mutilate, alter or by any other means falsify any documentary evidence, may be fined by the County Court of Miami-Dade County, Florida, or other court of competent jurisdiction, not more than five hundred dollars ($500.00) or imprisoned not more than sixty (60) days, or both.

    (9)

    The Property Appraiser may perform any other lawful acts which the Property Appraiser may consider necessary or desirable in carrying out the purposes and provisions of this ordinance.

(Ord. No. 08-62, § 1, 5-20-08; Ord. No. 12-34, § 1, 5-1-12; Ord. No. 12-07, § 1, 2-21-12)