The purpose of the proposed amendments is to implement legislative changes resulting from Chapter 2015-115, L.O.F., which amended Sections 194.011 and 194.013, F.S. Owners of multiple tangible personal property accounts may now file a single joint ...

 

DEPARTMENT OF REVENUE

Property Tax Oversight Program

RULE NO.:RULE TITLE:

12D-16.002Index to Forms

PURPOSE AND EFFECT: The purpose of the proposed amendments is to implement legislative changes resulting from Chapter 2015-115, L.O.F., which amended Sections 194.011 and 194.013, F.S. Owners of multiple tangible personal property accounts may now file a single joint petition with a value adjustment board if the property appraiser determines the accounts are substantially similar. The effect of these proposed amendments is that affected parties will have updated Form DR-486MU, Value Adjustment Board-Attachment to Single Joint Petition for Multiple Units Filing, to file for both real property parcels and tangible personal property accounts on one attachment.

SUBJECT AREA TO BE ADDRESSED: To amend an existing form for the value adjustment board process so that it conforms to the rule changes proposed in Rules 12D-9.015 and 12D-9.020, F.A.C.

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, 197.3632, 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 NOTICED IN THE NEXT AVAILABLE FLORIDA ADMINISTRATIVE REGISTER.

THE PERSON TO BE CONTACTED REGARDING THE PROPOSED RULE DEVELOPMENT AND A COPY OF THE PRELIMINARY DRAFT, IF AVAILABLE, IS: Janice Forrester, Revenue Program Administrator, Property Tax Oversight Program, telephone: [phone] or email: [e-mail]. The proposed form will be posted on our website at http://dor.myflorida.com/dor/property/legislation/rules/

THE PRELIMINARY TEXT OF THE PROPOSED RULE DEVELOPMENT IS NOT AVAILABLE.