 |
Florida Administrative Code (Last Updated: April 18, 2024) |
 |
12. Department of Revenue |
|
12D. Property Tax Oversight Program |
|
12D-11. Budgets |
1The distribution of excess fees for each governmental unit shall be that portion of the excess fees that its fee payment represents to the officer’s total fee income. In calculating this ratio, extend to five significant decimals. This will result in a percentage followed by three decimals; for example:
50$15,769
52= 0.02725 = 2.725%
56$578,639
58All taxing authorities share in this distribution. In some instances, such a proration will not equal the total excess fees on hand. This is the result of miscellaneous income to the office from sources other than those who were originally billed, such as state agencies paying some portion of the total fees, and sale of RP tags. In such cases, this balance, after the division and distribution pursuant to statutory provisions, shall be paid to the County General Fund. An example is given, assuming the following facts:
145(1) Total fee income was $100,000.
152(2) Excess fees were $10,000.
158(3) The county and special districts A, B and C are the governmental units concerned.
173% of Total
176Dollar Amount
178Fee Income
180of Fees Paid
183County
18465.000%
185$65,000
187Special District A
1905.000%
1915,000
193Special District B
1965.000%
1975,000
199Special District C
2025.000%
2035,000
205State Agencies
20720.000%
20820,000
210Total
211$100,000
213Distribution of excess fees to governmental units.
220County
22165.000%
222$6,500
224Special District A
2275.000%
228500
229Special District B
2325.000%
233500
234Special District C
2375.000%
238500
239Total amount distributed based on % of fees paid in proportion
250to total fee income
254$8,000
256Amount of Excess Fees
260$10,000
262Amount of Excess Fees distributed
267$8,000
269Difference
270$2,000
272The difference of $2,000 would be paid to County General Fund.
284Rulemaking Authority 286195.027(1), 287213.06(1) FS. 289Law Implemented 291195.087, 292213.05, 293218.36 FS. 295History–New 10-12-76, Formerly 12D-11.08.
