12D-8.020. Approval of Assessment Rolls by the Department of Revenue

(1) Upon receiving the assessment rolls, the Executive Director shall review the assessment rolls to determine if the rolls are indicative of just value of the property described therein. Review will in particular cover the following:

(a) Total value of the assessment roll, the overall percentage change in the rolls from the preceding year to the present year, and a projection of the overall level of assessment for real property.

(b) Ratio of assessments to full value of a sufficient number of classes of property for the Department to make a determination that the roll, as a whole, reflects assessments in substantial compliance with law, that values in each class reflect assessments in substantial compliance with law, and that assessments are equalized both within and between classes.

(c) Compliance with administrative orders issued pursuant to Section 195.097, F.S.

(d) Whether the assessment rolls are in the form required by the statutes and rules, including such items as whether the owner’s name and address are shown for each parcel, whether the property description is adequate for purposes of location, whether market areas are included, whether the property is exempt in whole or part, whether use values for property classified as agricultural, high-water recharge, etc., are shown, and the like.

(e) Whether the exemptions granted by the property appraiser are all properly documented and made in conformance with the law.

(f) Whether the property appraiser’s practices and procedures are likely to result in a roll expressing just value with equity between properties within the class and between the classes.

(2) In addition, the Executive Director may consider any other available and relevant information in determining whether an assessment roll should be approved or disapproved.

(3) The Executive Director, upon finding that the property appraiser has failed to prepare an assessment roll in the manner and form prescribed by law and these rules, or has not complied with an administrative order issued pursuant to Section 195.097, F.S., shall disapprove the roll in whole or in part, as appropriate, and return the same to the appraiser with a statement as to the reason for disapproval and directing that the assessment roll be amended, corrected or prepared anew within a designated time.

(4) The following are examples of failures to prepare the roll in the form prescribed by law and these rules. These examples are included for illustration only and are not restrictive of others.

(a) Failure to include proper descriptions of real property parcels on a real property assessment roll;

(b) Failure to show the just value of all property on the roll;

(c) Failure to show a proper categorization of exemptions on the roll;

(d) Failure to show both the just value and classified use value of property classified so that its assessed value for tax purposes is not determined under Section 193.011, F.S.

(e) Failure to properly identify the property according to the proper use type code as required under paragraph 12D-8.008(2)(c), F.A.C., for real property and paragraph 12D-8.009(2)(c), F.A.C., for tangible personal property;

(f) Failure to include on the tangible personal property assessment roll a code reference to the tax return identifying the property; and

(g) Failure to otherwise prepare the assessment rolls as provided by these rules and the statutes.

(5)(a) The Executive Director, or his or her designee, shall have 50 days from the date a complete submission of the roll is received by the Department in which to examine any assessment roll submitted for approval, to make a determination on the same, and mail or otherwise transmit notice to the property appraiser of the determination. Provided, however, in those counties in which a review notice is issued by the Department, the Executive Director, or his or her designee, shall have 60 days from the date of issuance of the notice to make said determination. The Department will issue a review notice only within 30 days of complete submission of the roll. A complete submission of the rolls is defined in Section 192.001(18), F.S.

(b) The Executive Director, or his or her designee, shall notify the property appraiser of incomplete submission within 10 days after receipt thereof.

(c) The review notice shall, when issued to a county property appraiser by the Department, specify the remedial requirements for roll approval and the schedule for compliance and resubmission.

(d) Any determination other than approval of an assessment roll, shall be either by personal delivery, in which case the property appraiser shall give a receipt for the same; by U.S. mail, return receipt requested; by telegram; or by facsimile transmission (FAX). Provided, however, the Executive Director, or his or her designee, shall not act upon any single assessment roll or part of an assessment roll until all information properly requested and relevant to the approval process of that roll shall be submitted by the property appraiser, and a reasonable time is allowed for its review.

(e) In no event shall a formal determination by the Department be made later than 90 days after the first complete submission of the rolls by the county property appraiser.

Rulemaking Authority 195.002, 195.027(1), 213.06(1) FS. Law Implemented 192.001, 193.114, 193.1142, 193.122, 195.052, 195.097, 195.101, 213.05 FS. History–New 12-7-76, Amended 9-30-82, Formerly 12D-8.20, Amended 12-25-96, 12-31-98.