12D-18.004. Tax Roll; Collection Services; Agreement

(1) If the local government elects to use the procedures of Sections 197.363 through 197.3635, F.S., for non-ad valorem assessment collection, the property appraiser, tax collector, and local government shall establish agreements for data assembly and for the legal requirement of information from the property appraiser for name, address, and legal description.

(a) The local government shall prepare, or establish an agreement or agreements with the property appraiser or any other person for the preparation of, the non-ad valorem assessment roll in a compatible electronic medium tied to the property identification number.

(b) The local government shall establish an agreement or agreements with the tax collector for merger of the non-ad valorem assessment roll or rolls with the ad valorem roll to produce one collection roll.

(c) An agreement or agreements between the local government levying the assessment, the property appraiser, and the tax collector, covering the collection of an assessment, must be executed for each assessment roll. Such agreement(s) shall contain provisions to comply with this rule section.

(2) The agreement(s) shall provide for reimbursement of administrative costs, as provided in Sections 197.3632(2), (7) and (8)(c), F.S., incurred by the property appraiser and tax collector in complying with Sections 197.3632 and 197.3635, F.S., and this rule chapter. These administrative costs include, but are not limited to, costs associated with personnel, forms, supplies, data processing, computer equipment, postage, pro rata insurance premiums, and programming. In any agreement with the local governing board, the tax collector or the property appraiser shall be responsible for the performance of duties specified, or permitted by Section 197.3632, F.S., for that party, and shall be entitled to reimbursement of administrative costs.

(3)(a) The agreement(s), if the election is made to use the uniform method provided by Section 197.3632, F.S., shall provide that annually, by June 1, the property appraiser shall supply each local government using the uniform method with the following information:

1. Legal description of the property affected by the levy, and

2. Names and addresses of the owners of each parcel.

(b) In the event further information is needed beyond these items or that which is available in conjunction with it, then the local government and the property appraiser may provide in the written agreement for the property appraiser to provide additional information as needed upon reimbursement of administrative costs. Such information shall reference the property identification number and otherwise conform in format to that contained on the ad valorem tax roll submitted by the property appraiser each year to the Department.

1. If the local government determines that the information supplied by the property appraiser is insufficient for the local government’s purpose, the local government shall make provision, by establishing agreements or otherwise, to obtain additional information from another source.

2. It is the responsibility of the local government to determine, and it is recommended the local government identify before the January 10 submission to the Department described in this rule chapter, the particular information that it requires and the source of the information.

Rulemaking Authority 195.027(1), 197.3632(11), 197.3635, 213.06(1) FS. Law Implemented 197.322, 197.363, 197.3631, 197.3632, 197.3635, 213.05 FS. History–New 2-21-91.