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Florida Administrative Code (Last Updated: April 18, 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 |
12D-18.008. Special Assessments Collected Pursuant to Other Law or Before January 1, 1990 Pursuant to Section 197.363, Florida Statutes
1(1)(a) A property appraiser may elect, if asked by a local government, to include special assessments on a tax roll pursuant to Section 24197.363, F.S., 26after January 1, 1990, provided such assessments were included on a tax roll pursuant to a written agreement and were collected pursuant to that section prior to that date. The option under this rule chapter to return to the method of collection provided in Section 71197.363, F.S., 73shall remain available even though the special assessments may have been collected by the uniform method or some other method for a period of time. A property appraiser may enter into a written agreement with the local governing board for compliance with Section 116197.363(2), F.S., 118relating to services, including listing assessments on an assessment roll and preparing notices of proposed property taxes.
135(b) Effective January 1, 1990, no new non-ad valorem assessments, including special assessments, may be included on the tax roll and certified to the tax collector for collection pursuant to Section 166197.363, F.S. 168Effective January 1, 1990, any alternative method authorized by law under which non-ad valorem assessments are collected shall not require the tax collector or the property appraiser to perform any service as set forth in Sections 204197.3632 205and 206197.3635, F.S. 208Under such an alternative method, the property appraiser or tax collector may contract with a local government to supply information and services necessary for any such alternative method. Only those assessments levied and collected consistently with Sections 245197.363 246and 247197.3632, F.S., 249and consistently with sale of tax certificates and tax deeds shall be placed on the tax notice provided in Section 269197.3635, F.S.
271(2) A local governing board levying special assessments for inclusion on the tax roll pursuant to Section 288197.363, F.S., 290may elect to adopt and certify to the tax collector a non-ad valorem assessment roll to include such special assessments pursuant to Section 313197.3632, F.S., 315after January 1, 1990. To make such election, the local governing board shall:
328(a) Notify the property appraiser and tax collector in writing;
338(b) Comply with Section 342197.3632(2), F.S., 344as implemented by this rule chapter, by establishing agreements with the property appraiser and tax collector;
360(c) Comply with applicable certification provisions of Section 368197.3632(5), F.S., 370as implemented by this rule chapter, relating to certification of the assessment roll to the tax collector; and,
388(d) If the certified non-ad valorem assessment roll is amended after certification, comply with all applicable provisions of Section 407197.3631, F.S., 409relating to authorized alternative methods for collection of non-ad valorem assessments, for those assessments amended onto the roll after certification.
429(3) A local governing board may also elect to use the uniform method of collection to collect assessments regardless of whether such assessment was levied before or after January 1, 1990, collected in an alternative manner authorized by law, or collected pursuant to Section 473197.363, F.S.
475Rulemaking Authority 477195.027(1), 478197.3632(11), 479197.3635, 480213.06(1) FS. 482Law Implemented 484197.363, 485197.3631, 486197.3632, 487197.3635, 488213.05 FS. 490History–New 2-21-91, Amended 12-30-97.
