18778732, 12D-7.020 - Florida Administrative Rules, Law, Code, Register

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Florida Department of State and Division of Library and Information Services

Notice: 18778732

Notice of Development of Rulemaking

Department:

DEPARTMENT OF REVENUE

Division:

Property Tax Oversight Program

Chapter:

EXEMPTIONS

Overview

RULE:

12D-7.020

Exemption for Real Property Dedicated in Perpetuity for Conservation

PURPOSE:

The purpose of amending this rule is to implement statutory changes enacted in section 1 of Chapter 2016-110, L.O.F. The rule deletes the requirement that an exemption for a conservation easement must be renewed annually and updates the notification process for the property owner. The effect of the amendment provides that a property owner is not required to file a renewal application until the use of the property no longer complies with conservation easement restrictions and requirements.

SUBJECT:

The amendment to this rule removes the requirement for the property owner to file an annual renewal application but the property owner must notify the property appraiser when the use of the property no longer complies with conservation easement restrictions and requirements.

RULEMAKING AUTHORITY:

195.027(1), 213.06(1) FS.

LAW:

196.011, 196.26, 213.05 FS.

PRINT PUBLISH DATE:

3/27/2017 Vol. 43/59

RELATED STATUTES
AND LAWS:

195.027(1), 213.06(1) FS., 196.011, 196.26, 213.05 FS.

OVERSIGHT COMMITTEE:

Joint Administrative Procedures Committee
Florida Administrative Law Central Online Network (F.A.L.C.O.N.)

RELATED COURT CASES:

Division of Administrative Hearings

FEDERAL eRULEMAKING
WEB PORTAL:

Regulations.gov

HOW TO LINK TO
THIS NOTICE:

http://www.flrules.org/gateway/ruleno.asp?id=12D-7.020&PDate=3/27/2017&Section=1

REFERENCE MATERIALS:

No reference(s).

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