12320763, 12DER12-07 - Florida Administrative Rules, Law, Code, Register

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Notice: 12320763

Notice of Emergency Rule

Department:

DEPARTMENT OF REVENUE

Division:

Property Tax Oversight Program

Overview

RULE:

12DER12-07

Transfer of Homestead Assessment Difference; "Portability"; Sworn Statement Required; Denials and Late Filed Applications for Transfer of Assessment Limitation Differential (Portability)

SPECIFIC REASONS FOR FINDING AN IMMEDIATE DANGER TO THE PUBLIC HEALTH, SAFETY OR WELFARE:

Chapter 2008-173, Laws of Florida, authorized the Department of Revenue to adopt emergency rules that could remain in effect for 18 months and that could be renewed. This act further provides that all conditions imposed by Chapter 120, Florida Statutes, were deemed to be met.

REASON FOR CONCLUDING THAT THE PROCEDURE IS FAIR UNDER THE CIRCUMSTANCES:

The Legislature expressly authorized the Department of Revenue to adopt emergency rules that implement the provisions of Chapter 2008-173, Laws of Florida. The law provides that these emergency rules remain in effect for a period of 18 months and that they may be renewed during the pendency of procedures to adopt rules addressing the subject of the emergency rules. This emergency rule renews and replaces Emergency Rules 12DER11-03 and 12DER11-06, and this emergency rule combines and is basically identical to these two emergency rules. The Department of Revenue took several actions to inform interested parties about the forms, procedures, and emergency rules that were adopted on May 27, 2011, to implement this new law, and to give these parties an opportunity to review and comment. These interested parties included Property Appraisers and the professional associations that represent them, taxing authorities, including counties, municipalities, and independent districts, school districts, their associations, and practitioners who have told the Department that they want to receive all information associated with property tax rulemaking. The actions that the Department took when Emergency Rules 12DER11-03 and 12DER11-06 were being prepared for adoption include: making the proposed drafts available via the Internet for public review and comments; and, establishing a new Department email address to make it easier for interested parties to submit comments and questions to the agency.

SUMMARY:

The purpose of this emergency rule is to provide procedures for applicant taxpayers and property appraisers regarding denials and late applications of portability. This rule also provides the limitations and special rules to be observed and the forms to be used by applicant taxpayers and property appraisers for the transfer of assessment limitation difference, when a homestead is abandoned.

THE PERSON TO BE CONTACTED REGARDING THE EMERGENCY RULE IS:

Larry Green, Department of Revenue, Property Tax Technical Unit, P.O. Box 3000, Tallahassee, Florida 32315-3000; telephone (850) 617-8871; Fax (850) 617-6112; email address: greenlar@dor.state.fl.us.

PRINT PUBLISH DATE:

11/28/2012 Vol. 38/79

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=12DER12-07&PDate=11/28/2012&Section=4

REFERENCE MATERIALS:

No reference(s).

Under Florida law, E-mail addresses are public records. If you do not want your E-mail address released in response to a public records request, do not send electronic mail to this entity. Instead, contact this office by phone or in writing.