Notice of Emergency Rule

DEPARTMENT OF REVENUE
Property Tax Oversight Program
RULE NO: RULE TITLE
12DER08-19: Repeal of Rule 12DER07-06 Relating to 2007 Millage Levy Compliance
SPECIFIC REASONS FOR FINDING AN IMMEDIATE DANGER TO THE PUBLIC HEALTH, SAFETY OR WELFARE: Chapter 2007-321, 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 provided 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 2007-321, 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. Emergency Rule 12DER07-06, Information for Municipal Service Taxing Units and Special Districts Dependent to a County, the Predominant Function of Which is the Provision of Emergency Medical or Fire Rescue Services (effective June 29, 2007), is being repealed because it was applicable only for year 2007, and is not applicable to years past 2007. New requirements of Chapter 2008-173 (Senate Bill 1588), Laws of Florida, as passed by the 2008 Legislature, have replaced the provisions applicable in previous years.
SUMMARY: The purpose of Rule 12DER08-19 is to repeal Rule 12DER07-06, Information for Municipal Service Taxing Units and Special Districts Dependent to a County, the Predominant Function of Which is the Provision of Emergency Medical or Fire Rescue Services, (effective June 29, 2007) relates to 2007 millage levy compliance.
THE PERSON TO BE CONTACTED REGARDING THE EMERGENCY RULE IS: Renee Harkins, Department of Revenue, Property Tax Technical Unit, 725 S. Calhoun Street, Tallahassee, Florida 32399-0100; telephone (850)414-6104; Fax (850)488-9482; email address: harkinre@dor.state.fl.us

THE FULL TEXT OF THE EMERGENCY RULE IS:

12DER08-19 Repeal of Rule 12DER07-06 Relating to 2007 Millage Levy Compliance.

The following rule is hereby repealed: Rule 12DER07-06, Information for Municipal Service Taxing Units and Special Districts Dependent to a County, the Predominant Function of Which is the Provision of Emergency Medical or Fire Rescue Services (effective June 29, 2007).

Specific Authority Section 9 of Ch. 2007-321, L.O.F. Law Implemented Sections 1 through 11 of Ch. 2007-321, L.O.F. History– New 7-2-08.

THIS RULE TAKES EFFECT UPON BEING FILED WITH THE DEPARTMENT OF STATE UNLESS A LATER TIME AND DATE IS SPECIFIED IN THE RULE.
EFFECTIVE DATE: July 2, 2008