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Florida Administrative Code (Last Updated: April 18, 2024) |
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12. Department of Revenue |
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12D. Property Tax Oversight Program |
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12D-18. Non-Ad Valorem Assessments And Special Assessments |
1(1) The chairman of the local governing board, or his designee, must certify the non-ad valorem assessment roll, on a compatible electronic medium tied to the property identification number, to the tax collector by September 15 of each year, 40or by September 25 for any county defined in Section 50125.011(1), F.S52. The local government must first post the non-ad valorem assessment for each parcel on the roll in a compatible electronic medium. The certification shall be made on Form DR-408A. The tax collector shall not accept any roll which is not so certified and which is not so posted in such compatible electronic medium. The local governing board 110is responsible for making sure 115that the roll is free of errors and omissions.
124(2) The chairman of the local governing board, or his designee, may make alterations to the roll up to 10 days before certification. If the tax collector discovers errors or omissions on the roll, he may request the local governing board to file a corrected roll or a correction of the amount of any assessment. After the roll has been certified to the tax collector, the local government may make corrections to it by filing 199Form DR-409A, Certificate of Correction of Non-Ad Valorem Assessment Roll, 209with the tax collector. 213Form DR-409A is adopted and incorporated by reference in Rule 22312D-16.002, 224F.A.C. 225Such form must be in lieu of the form specified in subsection 23712D-13.065(1), 238F.A.C., but must be processed in the same manner under the provisions of that rule section. One copy of the form must be sent to the tax collector 266and one copy to the 271property appraiser.
273(3) If the non-ad valorem assessment roll is to be collected for a period of more than one year or to be amortized over a number of years, the local governing board 305must state the collection period or amortization. The board must 315inform the property appraiser, tax collector and Department on Form DR-412, 326Notice of Intent, 329by January 10 if it intends to discontinue using the uniform method of collecting such assessment. 345Form DR-412 is adopted and incorporated by reference in Rule 35512D-16.002, 356F.A.C. Copies of these forms can be found online at http://floridarevenue.com/dor/property/forms/.
367Rulemaking Authority 369195.027(1), 370197.3632(11), 371197.3635, 372213.06(1) FS. 374Law Implemented 376197.322, 377197.363, 378197.3631, 379197.3632, 380197.3635 FS. 382History–New 2-21-91, Amended 10-30-91, 9-19-17.
