In light of the position taken by the Department of Revenue that its form entitled "Original Application for Ad Valorem Tax Exemption" constitutes a "return," such form should be treated as a "return" that is confi dential pursuant to s. 193.074, F.S. AGO 05-04. Accord, AGO 95-07.
However, taxpayer information that is confi dential in the hands of certain specified officers under s. 193.074, F.S., is subject to disclosure under the Public Records Act when it has been submitted by a taxpayer to a value adjustment board as evidence in an assessment dispute. AGO 01-74.
Similarly, absent a specifi c statutory exemption for assessment rolls and
public information cards, such documents made or received by the property appraiser are public records subject to the Public Records Act, regardless of the confi dentiality of a return that may contain information used in their creation. AGO 05-04.
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