12D-17.007. Taxing Authorities Failing to Timely File Certification; Forfeiture of State Revenue Sharing Funds

(1) Any taxing authority which has not certified compliance on Form DR-487, and provided all documentation as required in Section 200.065, F.S., or this rule chapter, shall be subject to forfeiture of state funds otherwise available to it for the 12 months following a determination of noncompliance by the Department.

(2) The Department shall notify the taxing authority, using its last known address, that it is in violation of Section 200.065, F.S., and is subject to forfeiture of state revenue sharing funds otherwise available to it. The Department’s determination of non-compliance shall be deemed made on the date of the initial notification of the violation(s) to the taxing authority.

(a) The Department shall direct the tax collector to hold all ad valorem revenues for the taxing authority collected in violation of Section 200.065, F.S., which shall normally be those revenues in excess of the rolled-back rate, in escrow, except those revenues from voted levies or levies imposed pursuant to Section 1011.60(6), F.S. The funds shall be held in escrow until the completion and approval by the Department of the process required by Section 200.065(13)(c), F.S., and this rule section.

(b) The Department of Revenue, Property Tax Oversight Program shall immediately notify in writing the General Tax Administration of the noncompliance. That program shall proceed consistently with Sections 218.23(1) and 218.63(2), F.S., and Chapter 12-10, F.A.C., to withhold revenue sharing funds, and to hold such funds in escrow until the noncompliance is cured, or if not cured, to transfer such funds to the General Revenue Fund for the 12 months following the determination of noncompliance by the Department.

(3) In the event the taxing authority files a certification of compliance on Form DR-487 after the deadline for filing, then the taxing authority shall be subject to withholding of state funds and funds levied in violation of Section 200.065, F.S., until such certification is properly filed and approved in accordance with this rule chapter.

(4) The portion of revenue sharing funds which would otherwise be distributed to a taxing authority which has not certified compliance on Form DR-487 as required in this rule chapter or subsection 12-10.006(4), F.A.C., or has otherwise failed to meet the requirements of Section 200.065, F.S., shall be deposited in the General Revenue Fund for the 12 months following a determination of noncompliance by the Department.

Rulemaking Authority 195.027(1), 213.06(1), 218.26(1) FS. Law Implemented 195.002, 200.065, 200.068, 213.05, 218.21, 218.23, 218.63 FS. History–New 6-20-91.