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![handle is hein.sag/sagfl0032 and id is 1 raw text is: Florida Attorney General
Advisory Legal Opinion
Number: INFORMAL
Date: March 31, 2008
Subject: Property Appraiser, third party firms under contract
The Honorable David Johnson
Seminole County Property Appraiser
1101 East First Street
Sanford, Florida 32771
Dear Mr. Johnson:
This office has received your request for an opinion on whether section
193.074, Florida Statutes, extends the confidentiality of tax returns to
information in the hands of private third party firms employed under
contract with the property appraiser's office to perform duties assigned
to the property appraiser.
Section 193.074, Florida Statutes, provides:
All returns of property and returns required by s. 201.022 submitted by
the taxpayer pursuant to law shall be deemed to be confidential in the
hands of the property appraiser, the clerk of the circuit court, the
department, the tax collector, the Auditor General, and the Office of
Program Policy Analysis and Government Accountability, and their
employees and persons acting under their supervision and control, except
upon court order or order of an administrative body having quasi-
judicial powers in ad valorem tax matters, and such returns are exempt
from the provisions of s. 119.07(1).[1] (e.s.)
This statute clearly recognizes that tax returns maintain their
confidential status when in the control of employees of the designated
officials and persons acting under their supervision and control.
Rule 12D-1.005, Florida Administrative Code, states:
(1) The property appraiser of each county, duly authorized
representatives of the Department, and duly authorized representatives
of the Auditor General shall have the right to inspect and copy
financial records relating to non-homestead property which are
reasonably necessary to determine the property assessment of the
property in question.
(a) Access to a taxpayer's records shall be provided only where it is](ViewImageLocal?handle=hein.sag/sagfl0032&div=1&collection=&method=preview&ext=.png&size=3)