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Florida Administrative Code (Last Updated: October 28, 2024) |
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12. Department of Revenue |
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12D. Property Tax Oversight Program |
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12D-1. General Rules |
1(1) Each county property appraiser shall have and maintain the following:
12(a) Aerial photography suitable for the needs of his office.
22(b) Property ownership maps which will reflect the following:
311. Recorded subdivisions and/or unrecorded subdivisions, if being used for assessing, in their entirety on the property ownership maps including lot and block division and dimensions if known.
592. Dimensions and acreage, where known, on all parcels over one acre in size.
733. Parcel number 76corresponding to that as listed on the current county tax roll.
87(2) Suggested procedures for establishing and maintaining an adequate cadastral mapping program to meet these requirements are contained in the mapping guidelines of the Department of Revenue’s Manual of Instructions.
117Rulemaking Authority 119193.085(2), 120195.027(1), 121213.06(1) FS. 123Law Implemented 125195.022, 126195.062 FS. 128History–New 10-12-76, Formerly 12D-1.09, Amended 11-1-12.
