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Florida Administrative Code (Last Updated: October 28, 2024) |
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12. Department of Revenue |
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12D. Property Tax Oversight Program |
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12D-18. Non-Ad Valorem Assessments And Special Assessments |
1(1) The definitions applicable under this rule chapter shall be those set forth in Sections 189.012, 17197.102 18and 19197.3632, F.S. 21and Rules 2312D-1.002 24and 2512D-13.001, 26F.A.C.
27(2) In addition, the following definitions shall apply:
35(a) “Ad valorem method of collection” means placement of any non-ad valorem assessment, including any special assessment, on the tax notice for use of the collection provisions in Rule Chapter 12D-13, F.A.C. and Chapter 197, F.S.
71(b) “Capital project assessment” means a non-ad valorem assessment which is levied to fund a capital project, and which may be payable in annual payments with interest over a number of years. The name of any particular levy is immaterial if the levy meets this definition and otherwise qualifies for the provisions of this rule chapter.
127(c) “Change in the use of assessment revenue” means allocation of assessment revenue for general purposes or to benefit lands which are not identified in the assessment-authorizing statute or judicial decree or the ordinance, resolution or other act of the local government imposing the assessment.
172(d) “Existing levy” means an assessment which has been imposed, placed on a roll and collected for the first time prior to January 1, 1990.
197(e) “Levied for the first time” means imposed for the first time by county or municipal ordinance or special district resolution after January 1, 1990.
222(f) “New non-ad valorem assessment” or “new special assessment” means an authorized assessment that was imposed for the first time by ordinance or resolution effective on or after January 1, 1990, and which is sought to be collected pursuant to Sections 263197.3632 264and 265197.3635, F.S.
267(g) “Non-ad valorem assessment,” for purposes of this rule chapter, means only those assessments which are not based upon millage and which can become a lien against a homestead as permitted in Article X, Section 4 of the Florida Constitution.
308(h) “Non-ad valorem assessment roll” or “special assessment roll,” means a roll containing non-ad valorem assessments, which may include special assessments, and which can properly be collected using the collection provisions for an ad valorem tax.
345(i) “Uniform method” of levy, collection, and enforcement of a non-ad valorem assessment means the ad valorem method provided in Section 366197.3632, F.S., 368under which assessments are included on an assessment roll and certified, in a compatible electronic medium tied to the property identification number, by a local government to the tax collector for merging with the ad valorem tax roll, for collection by utilizing the tax notice described in Section 416197.3635, F.S., 418and for sale of tax certificates and tax deeds under the nonpayment provisions of the ad valorem tax laws.
437Rulemaking Authority 439195.027(1), 440197.3632(11), 441197.3635, 442213.06(1) FS. 444Law Implemented 446197.102, 447197.322, 448197.363, 449197.3631, 450197.3632, 451197.3635, 452213.05 FS. 454History–New 2-21-91.
