The purpose of the proposed repeal of Rule 12D-7.0155, F.A.C., is to remove an obsolete rule previously used to administer the property tax exemption for a licensed child care facility that operated in an enterprise zone ....
Property Tax Oversight Program
RULE NO.:RULE TITLE:
12D-7.0155Enterprise Zone Exemption for Child Care Facilities
PURPOSE AND EFFECT: The purpose of the proposed repeal of Rule 12D-7.0155, F.A.C., is to remove an obsolete rule previously used to administer the property tax exemption for a licensed child care facility that operated in an enterprise zone under the Florida Enterprise Zone Act repealed by section 290.016, F.S., effective December 31, 2015.
SUBJECT AREA TO BE ADDRESSED: Repeal of obsolete rule on the expired local incentive program for a licensed child care facility that operated in an enterprise zone.
RULEMAKING AUTHORITY: 195.027(1), 213.06(1) FS.
LAW IMPLEMENTED: 196.095 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: Mike Cotton, Property Tax Oversight Program, telephone (850)617-8870 or email DORPTO@floridarevenue.com.
THE PRELIMINARY TEXT OF THE PROPOSED RULE DEVELOPMENT IS: Published on the Department’s website at floridarevenue.com/rules.
Document Information
- Purpose:
- The purpose of the proposed repeal of Rule 12D-7.0155, F.A.C., is to remove an obsolete rule previously used to administer the property tax exemption for a licensed child care facility that operated in an enterprise zone under the Florida Enterprise Zone Act repealed by section 290.016, F.S., effective December 31, 2015.
- Rulemaking Authority:
- 195.027(1), 213.06(1) FS.
- Law:
- 196.095 FS.
- Related Rules: (1)
- 12D-7.0155. Enterprise Zone Exemption for Child Care Facilities