12D-17.001. Scope

(1) This chapter applies to determinations by the Department of compliance with the Truth in Millage (“TRIM”) laws by taxing authorities. In order to be eligible to participate in revenue sharing beyond the minimum entitlement for any fiscal year, Chapters 200 and 218, F.S., provide that taxing authorities must levy revenue in the form required by Section 218.23(1), F.S., of 3 mills on the dollar of ad valorem taxes, or the equivalent from ad valorem taxes, occupational license taxes, and utility taxes, and must file with the Department a certification that such taxing authority is in compliance with Section 200.065, F.S. Additionally, Sections 218.23(1) and 218.63(2), F.S., provide that to receive its share of revenue sharing funds, a unit of local government not levying a property tax must file with the Department a certification not later than November 1 that the requirements of Section 200.065, F.S., if applicable, were met.

(2) In the event the taxing authority does not fulfill these requirements, then under the provisions of Sections 200.065(12), 218.23(1) and 218.63(2), F.S., the taxing authority shall not receive its share of state revenue sharing funds and shall be subject to forfeiture of such funds. In such event, the Department will withhold and escrow state revenue sharing funds pursuant to this rule and Rule 12-10, F.A.C.

(3) It is the intent of this rule chapter to serve as a supplement to interpret and to explain the administration of the relevant statutes and not to restate or substitute for them. The applicable statutes should be read in concert with these rules.

(4) The Executive Director, or the Executive Director’s designee, shall make determinations of compliance with the Truth in Millage (“TRIM”) laws and shall otherwise administer the provisions of Chapters 200 and 218, F.S.

(5) Nothing contained in this rule chapter shall serve to authorize or extend any millage in excess of the maximum millage authorized by law. See, for example, Sections 125.01(1)(q), 200.071, 200.081 and 200.091, F.S., and Article VII, section 9(b), Florida Constitution.

Rulemaking Authority 195.027(1), 213.06(1), 218.26(1) FS. Law Implemented 195.002, 200.065, 200.068, 213.05, 218.21, 218.23, 218.63 FS. History–New 6-20-91, Amended 10-30-91.