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 ....

 

DEPARTMENT OF REVENUE

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exemption for a licensed child care facility that operated in an enterprise zone under the Florida Enterprise Zone Act repealed by section 290.016, F.S., effective December 31, 2015.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 [phone] or email [e-mail].

THE PRELIMINARY TEXT OF THE PROPOSED RULE DEVELOPMENT IS: Published on the Department’s website at floridarevenue.com/rules.