12D-18.007. Non-Ad Valorem Assessments; Uniform Tax Notice; Merger

(1) Any non-ad valorem assessment, including a special assessment, collected pursuant to this rule chapter shall be included in the combined notice for ad valorem taxes and non-ad valorem assessment pursuant to Section 197.3635, F.S.

(2)(a) One acceptable example format for the form of such combined notice is provided in Form DR-528, Notice of Ad Valorem Taxes and Non-Ad Valorem Assessments.

(b) Any assessment not within the definition of a non-ad valorem assessment stated in Section 197.3632(1)(d), F.S., and this rule chapter, and not an ad valorem tax, shall not be properly includable on the tax notice provided in Sections 197.3632(7) and 197.3635, F.S. Any assessment which is a non-ad valorem assessment within the stated definition shall be properly placed below the line in the “non-ad valorem assessment” section of the tax notice, unless it is based upon millage, in which case it shall be placed above the line in the “ad valorem” section of the tax notice.

(3) If, in the most exigent factual circumstances, it is impossible to merge the non-ad valorem assessment roll with any other non-ad valorem assessment rolls, and the tax roll, the tax collector shall mail a separate notice of the non-ad valorem assessments which the tax collector could not merge, or he shall direct the local government to mail such a separate notice.

(a) For a roll certified in the appropriate compatible electronic format, in determining whether exigent factual circumstances exist, the tax collector shall be guided by the following considerations:

1. Whether the local government provided a trial roll at least 30 days prior to the certification date;

2. Whether the proportion of the roll which cannot be merged is substantial;

3. If there are problem parcels regarding splitouts or cutouts, which should be handled through the errors and omissions process stated in Rules 12D-13.006 and 12D-13.007, F.A.C.; and,

4. If as a result of the problem parcels, the remainder of the roll cannot be merged.

It is recommended that local governments not restrict themselves to the time limits stated in this rule chapter, but expedite the roll to the tax collector.

(b) Such separate notice shall be in a format approved by the Department such as Form DR-528. In deciding whether a separate mailing is necessary, the tax collector shall consider all costs to the local government and taxpayers of such a separate mailing and the adverse effects to the taxpayers of delayed and multiple notices. The local government whose roll could not be merged shall bear all costs associated with the separate notice.

Rulemaking Authority 195.027(1), 197.3632(11), 197.3635, 213.06(1) FS. Law Implemented 197.322, 197.363, 197.3631, 197.3632, 197.3635, 213.05 FS. History–New 2-21-91.