11356001, 12D-17.004 - Florida Administrative Rules, Law, Code, Register

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Florida Department of State and Division of Library and Information Services

Notice: 11356001

Notice of Proposed Rule

Department:

DEPARTMENT OF REVENUE

Division:

Property Tax Oversight Program

Chapter:

TRUTH IN MILLAGE ("TRIM") COMPLIANCE

Overview

RULE:

12D-17.004	Taxing Authority's Certification of Compliance; Notification by Department
12D-17.005	Taxing Authorities in Violation of Section 200.065, Florida Statutes
12D-17.006	Notification of Noncompliance; Withholding and Escrow of State Revenue Sharing Funds

PURPOSE:

The purpose of the proposed amendment to Rule 12D-17.004, F.A.C., is to implement the provisions of Chapter 2008-173, Laws of Florida, replacing corresponding portions of Emergency Rule 12DER11-11. This proposed amendment will incorporate new Truth in Millage (TRIM) forms for the property appraisers to apply to the TRIM process. The purpose of the proposed amendment to Rule 12D-17.005, F.A.C., is to implement the provisions of Chapter 2008-173, L.O.F., to describe circumstances where taxes exceed the maximum total county or municipal ad valorem taxes according to Section 200.065(5), Florida Statutes, replacing corresponding portions of Emergency Rule 12DER11-11. The purpose of the proposed amendment to Rule 12D-17.006, F.A.C. is to implement provisions of Chapter 2008-173, L.O.F., to describe the process of notification of noncompliance when a taxing authority is in violation of s. 200.065(5), F.S., and to incorporate the procedure to be used by the taxing authority when taxes exceed the maximum total county or municipal ad valorem taxes, replacing corresponding portions of Emergency Rule 12DER11-11.

SUMMARY:

The proposed amendment to Rule 12D-17.004, F.A.C., implements the Truth in Millage (TRIM) forms and instructions on using the forms. The proposed amendment to Rule 12D-17.005, F.A.C., adds the consequence of forfeiting the half-cent sales tax revenues if the taxing authority is in violation of Subsection 200.065(5), F.S. The proposed amendment to Rule 12D-17.006, F.A.C., incorporates assistance to taxing authorities that violate Subsection 200.065(5), F.S. and implements remedies to cure the noncompliance.

RULEMAKING AUTHORITY:

195.027(1), 213.06(1), 218.26(1) FS.

LAW:

195.002, 200.001, 200.065, 200.068, 213.05, 218.21, 218.23, 218.63 FS.

PRINT PUBLISH DATE:

4/6/2012 Vol. 38/14

COMMENTS:

From 4/6/2012 To 4/27/2012 (21 Days)
The public comment period for this notice has already expired.

REFERENCE MATERIALS:

No reference(s).

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