25204206, 12D-18.003 - Florida Administrative Rules, Law, Code, Register

Home

Florida Department of State and Division of Library and Information Services

Notice: 25204206

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-18.003	Non-Ad Valorem Assessments; Method for Election to Use Section 197.3632, Florida Statutes
12D-18.005	Adoption of Non-Ad Valorem Assessment Roll
12D-18.011	Incorporation of Forms (Repealed)

PURPOSE:

The purpose of amending Rule 12D-18.003, F.A.C., is to align the rule with amendments to Chapter 50, F.S., by Chapter 2021-17, L.O.F., effective January 1, 2022, which allows a local government to publish its notice of intent to use the uniform method of collection for collecting non-ad valorem assessments on a newspaper’s website. The purpose of amending Rule 12D-18.005, F.A.C., is to align the rule with the amendments to Chapter 50, F.S., which allows a local government to publish its notice of intent to adopt non-ad valorem assessments levied for the first time on a newspaper’s website. The purpose of repealing Rule 12D-18.011, F.A.C., is to remove the duplication of the incorporation of forms that are incorporated by reference in Rule 12D-16.002, F.A.C.
Rule text is posted on the Department’s website at http://floridarevenue.com/rules.

SUBJECT:

Local governments publishing announcements about non-ad valorem assessments on the Internet.

RULEMAKING AUTHORITY:

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

LAW:

125.011, 163.08, 197.102, 197.322, 197.363, 197.3631, 197.3632, 197.3635 FS.

PRINT PUBLISH DATE:

11/1/2021 Vol. 47/212

RELATED STATUTES
AND LAWS:

195.027(1), 197.3632(11), 197.3635 FS., 125.011, 163.08, 197.102, 197.322, 197.363, 197.3631, 197.3632, 197.3635 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-18.003&PDate=11/1/2021&Section=1

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.