The purpose of amending Form DR-420FC, Distribution to Fiscally Constrained Counties Application, is to delete the option to apply for tax losses relating to the reduction in tangible personal property value for citrus production/packing equipment ...

 

DEPARTMENT OF REVENUE

Property Tax Oversight Program

RULE NO.:RULE TITLE:

12D-16.002Index to Forms

PURPOSE AND EFFECT: The purpose of amending Form DR-420FC, Distribution to Fiscally Constrained Counties Application, is to delete the option to apply for tax losses relating to the reduction in tangible personal property value for citrus production/packing equipment rendered unused due to Hurricane Irma or citrus greening and add the option to apply for offsets from the reduction in ad valorem tax revenue resulting from implementation of section 197.318, F.S. The purpose of amending Form DR-513, Certification of Tax Deed Application, is to update the form to match language used in s. 197.502, F.S. The purpose of amending Form DR-517, Tax Collector’s Warrant, is to accept a request from the Florida Tax Collector Association to remove the word “paid.” The purpose of amending Form DR-546, Agricultural Income and Information, is to reduce the burden to the taxpayer and increase property owner response. The effect of these proposed amendments is that affected parties will have updated forms available that comply with current law. Rule text is on the Department’s website at http://floridarevenue.com/rules.

SUBJECT AREA TO BE ADDRESSED: Amending Rule 12D-16.002, Florida Administrative Code, Index to Forms, to incorporate changes to three existing exemption applications and create three new applications to comply with current administrative procedures.

RULEMAKING AUTHORITY: 195.027(1), 213.06(1) FS.

LAW IMPLEMENTED: 92.525, 95.18, 136.03, 192.001(18), 192.0105, 193.052, 193.077, 193.085, 193.092, 193.114, 193.122, 193.155, 193.1554, 193.1555, 193.1556, 193.461, 193.501, 193.503, 193.625, 193.703, 194.011, 194.032, 194.034, 194.035, 194.037, 195.002, 195.022, 195.087, 196.011, 196.015, 196.031, 196.075, 196.095, 196.101, 196.121, 196.141, 196.151, 196.173, 196.183, 196.193, 196.1961, 196.1983, 196.1995, 196.202, 196.24, 196.26, 197.182, 197.222, 197.2423, 197.2425, 197.318, 197.3632, 197.3635, 197.414, 197.432, 197.472, 197.502, 197.512, 197.552, 200.065, 200.069, 213.05, 218.12, 218.125, 218.66, 218.67 FS.

IF REQUESTED IN WRITING AND NOT DEEMED UNNECESSARY BY THE AGENCY HEAD, A RULE DEVELOPMENT WORKSHOP WILL BE HELD AT THE DATE, TIME AND PLACE SHOWN BELOW:

DATE AND TIME: February 13, 2019, 1:00 p.m.

PLACE: Conference Room 1220, Building 1, Capital Circle Office Complex, 2450 Shumard Oak Blvd., Tallahassee, Florida, 32399

The agenda for this workshop will include specific information about how to participate in this electronic meeting and will be on the Department’s website at http://floridarevenue.com/rules.

Pursuant to the provisions of the Americans with Disabilities Act, any person requiring special accommodations to participate in this workshop/meeting is asked to advise the agency at least 48 hours before the workshop/meeting by contacting: Mike Cotton at [phone]. If you are hearing or speech impaired, please contact the agency using the Florida Relay Service, 1(800)955-8771 (TDD) or 1(800)955-8770 (Voice).

THE PERSON TO BE CONTACTED REGARDING THE PROPOSED RULE DEVELOPMENT AND A COPY OF THE PRELIMINARY DRAFT, IF AVAILABLE, IS: Mike Cotton, Property Tax Oversight Program, telephone [phone] or email [e-mail].

THE PRELIMINARY TEXT OF THE PROPOSED RULE DEVELOPMENT IS AVAILABLE AT NO CHARGE FROM THE CONTACT PERSON LISTED ABOVE.