8079244, 12D-18.012 - Florida Administrative Rules, Law, Code, Register

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Florida Department of State and Division of Library and Information Services

Notice: 8079244

Notice of Development of Rulemaking

Department:

DEPARTMENT OF REVENUE

Division:

Property Tax Oversight Program

Chapter:

NON-AD VALOREM ASSESSMENTS AND SPECIAL ASSESSMENTS

Overview

RULE:

12D-18.012

Tax Collector Non-Ad Valorem Assessment Roll Reports

PURPOSE:

Section 197.3632(5)(b), F.S. was created by section 10, Chapter 2008-173, L.O.F., and requires tax collectors to annually submit two reports on non-ad valorem assessments collected on the property tax bill to the Department of Revenue. The purpose of this rule is to outline the process to compile and provide these reports to the Department. The effect of this rule is to provide a consistent process for the tax collectors to file the non-ad valorem reports. This rule will address the subject matter of Rule 12DER08-30, Tax Collector Non-Ad Valorem Assessment Roll Reports, which is renewed and replaced by Rule 12DER09-08. Such emergency rules are renewed during the pendency of procedures to adopt rules addressing the subject of the emergency rules.

SUBJECT:

The subject area that will be addressed is the required non-ad valorem reports for the tax collector to submit to the Department. Rule text will be posted on or before December 31, 2009 on the Department’s website at: http://dor.myflorida.com/dor/property/erules.html.

RULEMAKING AUTHORITY:

195.027(1), 197.3632(11), 197.3635, 213.06(1) FS.

LAW:

197.322, 197.363, 197.3631, 197.3632, 197.3635, 213.05 FS.

PRINT PUBLISH DATE:

12/24/2009 Vol. 35/51

RELATED STATUTES
AND LAWS:

195.027(1), 197.3632(11), 197.3635, 213.06(1) FS., 197.322, 197.363, 197.3631, 197.3632, 197.3635, 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-18.012&PDate=12/24/2009&Section=1

REFERENCE MATERIALS:

No reference(s).

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