13594664, 12D-1.002 - Florida Administrative Rules, Law, Code, Register

Home

Florida Department of State and Division of Library and Information Services

Notice: 13594664

Notice of Proposed Rule

Department:

DEPARTMENT OF REVENUE

Division:

Property Tax Oversight Program

Chapter:

GENERAL RULES

Overview

RULE:

12D-1.002	Definitions
12D-1.0025	Computation of Time; Due Dates Falling on Weekends and Holidays
12D-1.009	Mapping Requirements
12D-1.010	Reconciliation of Interim Tax Rolls - Form of Notification
12D-1.011	Notification to Property Appraiser of Land Development Restriction

PURPOSE:

The purpose of the proposed amendments to Rule 12D-1.002, F.A.C., (Definitions) is to implement a statutory change enacted in Section 1 of Chapter 2012-193, Laws of Florida. The effect of amending Rule 12D-1.002, F.A.C., is that the term “assessed value of property” is correctly defined. The purpose of proposed new Rule 12D-1.0025 (Computation of Time; Due Dates Falling on Weekends and Holidays) is to clarify how deadlines for property tax actions will be applied when the deadline ends on a weekend or holiday. The effect of creating Rule 12D-1.0025 is to eliminate confusion about how to handle a deadline that falls on a non-business day. The purpose of the proposed amendment to Rule 12D-1.009, F.A.C., (Mapping Requirements) is to update and clarify a provision dealing with the property ownership maps property appraisers use to help them identify, assess and value property. The effect of amending Rule 12D-1.009, F.A.C., is that the Department’s rules will reflect the most current procedures used by property appraisers. The purpose of the proposed amendments to Rule 12D-1.010, F.A.C., (Reconciliation of Interim Tax Rolls – Form of Notification) is to remove a form which is not used. The effect of amending Rule 12D-1.010, F.A.C., is to eliminate an obsolete form. The purpose of repealing Rule 12D-1.011, F.A.C., (Notification to Property Appraiser of Land Development Restriction) is to remove a rule which has language that is almost identical to the language of the statute it implements. The provisions of the statute will still apply to this topic. The effect of repealing Rule 12D-1.011, F.A.C., is to reduce the number of rules the agency maintains.

SUMMARY:

The proposed amendments to Rule 12D-1.002, F.A.C., (Definitions) revise the definition of the term “assessed value of property” to clarify that the term means all property, not just “homestead” property; and, that the term means an annual determination of the property’s just or fair market value, as well as the value of property that is in a classified use or a fractional value. Proposed new Rule 12D-1.0025, F.A.C., (Computation of Time; Due Dates Falling on Weekends and Holidays) provides that when a deadline specified in a statute or a rule falls on a weekend or holiday, the deadline is extended to the next regular working day. The proposed amendments to Rule 12D-1.009, F.A.C., (Mapping Requirements) remove an unnecessary limitation regarding the inclusion of recorded or unrecorded subdivisions on property ownership maps. The amendments to Rule 12D-1.010, F.A.C., (Reconciliation of Interim Tax Rolls – Form of Notification) remove an obsolete form that is used to notify property owners about the development of an interim assessment roll in their county – the only instance of an interim assessment roll occurred in the 1980’s. Rule 12D-1.011, F.A.C., (Notification to Property Appraiser of Land Development Restriction) which is being proposed for repeal, requires state and local government entities to tell the appropriate property appraiser about any law, ordinance, resolution, regulation, executive order or proclamation that the entity adopts on topics dealing with limiting, regulating, or putting a moratorium on the development or improvement of property.

RULEMAKING AUTHORITY:

193.085(2), 195.027(1), 213.06(1), FS.

LAW:

192.001, 193.011, 193.085, 193.1145, 193.122, 193.461, 195.022, 195.062, 197.162, 197.172, 197.322, 197.333, 197.343, 197.344, 197.432, 197.443 FS.

PRINT PUBLISH DATE:

9/25/2013 Vol. 39/187

COMMENTS:

From 9/25/2013 To 10/16/2013 (21 Days)
The public comment period for this notice has already expired.

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.