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Florida Administrative Code (Last Updated: November 11, 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) Effective January 1, 1990, no new non-ad valorem assessments, including new special assessments, may be collected pursuant to Section 21197.363, F.S. 23New non-ad valorem assessments, new special assessments and non-ad valorem assessments for which an election has been made by a local governing board pursuant to Section 49197.363(1), F.S., 51to be collected pursuant to Chapter 197, F.S., shall be collected after January 1, 1990, as provided in Sections 70197.3631, 71197.3632, 72197.3635, F.S.
74(2) Effective January 1, 1990, any alternative method authorized by law under which non-ad valorem assessments are levied, certified, and collected shall not require the tax collector or the property appraiser to perform any service as set forth in Sections 114197.3632 115and 116197.3635, F.S. 118Under 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.
146(3) Effective January 1, 1990, a county operating under a charter adopted pursuant to Article VIII, section 11, Florida Constitution (1885), referred to in Article VIII, section 6(e), Florida Constitution (1968), may use any alternative method authorized by law under which non-ad valorem assessments are imposed and collected, but may not use the method in Section 202197.363, F.S.
204Rulemaking Authority 206195.027(1), 207197.3632(11), 208197.3635, 209213.06(1) FS. 211Law Implemented 213197.322, 214197.363, 215197.3631, 216197.3632, 217197.3635, 218213.05 FS. 220History–New 2-21-91.
