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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-2. Assessment Of The Property Of Railroads, Railroad Terminal Companies, Private Car, Freight Line And Equipment Companies By The Department Of Revenue |
1(1) Assessments.
3(a) Railroad and private carline company assessments shall be certified to the property appraiser by the Department of Revenue as required by Section 26193.085, F.S.
28(b) Upon receipt from the Department, the property appraiser shall add such assessments to the county assessment roll.
46(c) The TRIM notice required by Section 53200.069, F.S., 55shall be prepared and mailed by the property appraiser to each centrally assessed railroad and private carline on Form DR-474. The following language appearing at the bottom of the TRIM notice should be crossed out by the appraiser:
93“If you feel the assessed value of your property is inaccurate or does not reflect fair market value, contact your property appraiser at:
116If the property appraiser’s office is unable to resolve the matter as to market value, you may file a petition for adjustment with the value adjustment board. Petition forms are available from the county property appraiser and must be filed on or before: ________.”
160(d) Informal conferences on centrally assessed railroad and private carline company assessments under Section 174193.085, F.S., 176shall be heard and processed by the Executive Director or the Executive Director’s designee.
190(e) When the property appraiser receives the certified assessment roll from the value adjustment board, he shall extend the tax and certify the tax roll to the tax collector.
219(f) The provisions of paragraphs (c) and (d) apply only to central assessments on railroads and private carline companies made by the Department of Revenue. Property owned by railroads and private carline companies which is termed “non-operating” should continue to be assessed by the county property appraiser and all TRIM notice requirements shall continue to apply to assessments of “non-operating” properties.
280(2) Collections.
282(a) The tax collector shall prepare the tax notices for railroad and private carline central assessments as soon as practical.
302(b) The tax collector shall proceed to collect delinquent taxes as other delinquent taxes are collected.
318Rulemaking Authority 320195.027(1), 321213.06(1) FS. 323Law Implemented 325193.085, 326193.1145, 327193.122, 328194.171, 329195.096, 330197.323 FS. 332History–New 11-23-83, Formerly 12D-2.11, Amended 12-31-98.
