12D-17.010. Certification of Compliance and Application

Each year prior to November 1, or within 30 days of an ordinance or resolution adopting a millage levy, the taxing authority shall file a Certification of Compliance, Form DR-487, with the Department. It shall be the duty of each taxing authority required to submit certified information to the Department, pursuant to this rule chapter, to file timely information. Any taxing authority failing to provide timely information required by this rule chapter shall, by such action or noncompliance, authorize the Department to use the best information available. If no such information is available, the Department may take any necessary action, including disqualification from revenue sharing, either partial or entire. Further, by such action or noncompliance the taxing authority shall waive any right to challenge the determination of the Department as to its portion, if any, pursuant to the privilege of receiving shared revenues under this rule chapter.

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, 218.26(4), 218.63 FS. History–New 6-20-91.