12D-17.002. Definitions  


Effective on Monday, June 13, 2022
  • 1(1) The definitions applicable under this rule chapter shall be those set forth at Section 16200.001(8), F.S. 18and Rules 2012D-1.002 21and 12-10.002, F.A.C.

    24(2) In addition, the following definitions apply:

    31(a) “Adjacent to,” when used in reference to newspaper advertisements, means next to, touching or contiguous either at the sides or at the corners. This term includes advertisements placed adjacent either on the same page or adjoining pages with a crease separating them, so that the advertisements may be seen to be adjacent with the newspaper laid open upon a flat surface. The term shall not include advertisements placed on opposite sides of the same page with the edge of a page separating them.

    116(b) “Certification date” means the date of certification by the property appraiser to each taxing authority within the county of the taxable value within each taxing authority on Form DR-420 or Form DR-420S, or July 1, whichever is later. The certification date shall be day 1, the day from which other significant dates regarding TRIM compliance are calculated.

    174(c) “Current year millage” means the millage for current year operating purposes exclusive of debt service and other voted millage, and inclusive of surplus debt service used for operations and maintenance.

    205(d) “Debt service millage” means millage revenues to be allocated to debt service and not operating purposes.

    222(e) “Final millage” or “finally adopted millage” means the millage adopted by a taxing authority pursuant to Section 240200.065(2)(d), F.S.

    242(f) “Final budget” means the budget adopted by a taxing authority pursuant to Section 256200.065(2)(d), F.S.

    258(g) “Filing,” “filed,” or “file” means mailing and postmark or actual delivery to the following address:

    276Mailing              277or              278Overnight Delivery

    280Department of Revenue                            283Department of Revenue

    286TRIM Compliance                            288TRIM Compliance

    290Post Office Box 3000                            2942450 Shumard Oak Boulevard, Room 2-3200

    300Tallahassee, Florida 32315-3000                            303Tallahassee, Florida 32399-0126

    306(850)617-8919

    307(h) “Operating expenditures” means all moneys of the taxing authority, including dependent special districts, which were or could be either expended during the applicable fiscal year, or retained as a balance for future spending in the fiscal year. The term shall not include those moneys held in or used in trust, agency, or internal service funds, or expenditures of bond proceeds for capital outlay or for advanced refunded debt principal.

    377(i) “Operating millage” means millage revenues to be allocated to operating expenditures and not debt service purposes or other voted millage.

    398(j) “Proof of publication” means proof, provided by a newspaper in the form provided in Sections 41450.041 415and 41650.051, F.S., 418showing the dates that the information or notice was published.

    428(k) “Proposed millage” means the millage considered by a taxing authority pursuant to Sections 442200.065(2)(a)1. 443and (2)(b), F.S., to fulfill the tentative budget.

    451(l) “Rolled-back rate” means that millage rate which, exclusive of new construction, additions to structures, deletions, rehabilitative improvements increasing assessed value of the improvements by at least 100 percent, and property added due to geographic boundary changes, will provide the same ad valorem tax revenue for each taxing authority as was levied during the prior year. “Rehabilitative improvements” are any improvements which rebuild, renovate, or replace a structure.

    519(m) “Taxable value” means the taxable value of all property subject to taxation by the taxing authority.

    536(n) “Taxing authority” includes, but is not limited to, any county, municipality, authority, special district as defined in Section 555165.031(5), F.S., 557or other public body of the state, any school district, library district, neighborhood improvement district created pursuant to the Safe Neighborhoods Act, metropolitan transportation authority, municipal service taxing or benefit unit (MSTU or MSBU), or water management district created under Section 598373.069, F.S.

    600(o) “Tentative budget” means the budget used to determine the proposed millage for placement on the TRIM notice, and the budget adopted pursuant to Section 625200.065(2)(c), F.S.

    627(p) “Tentative millage,” “recomputed proposed millage,” or “tentatively adopted millage” means the millage adopted at the tentative millage and budget hearing pursuant to Section 653200.065(2)(c), F.S. 655It also includes proposed millage referred to in Section 664129.03(3)(b), F.S.

    666(q) “TRIM notice” means the Notice of Proposed Property Taxes, Form DR-474, required by Sections 681200.069 682and 683200.065(2)(b), F.S., 685to be mailed by a property appraiser within 55 days of the certification date.

    699(r) “Unit of local government” means a county or municipal government, but shall not include any special districts as defined by Section 721165.031(5) 722or Chapters 189 and 218, F.S.

    728Rulemaking Authority 730195.027(1), 731218.26(1) FS. 733Law Implemented 735195.002, 736200.001(8), 737200.065, 738200.068, 739218.21, 740218.23, 741218.63 FS. 743History–New 6-20-91, Amended 12-27-94, 12-25-96, 6-13-22.