How to Obtain Forms Used to Disclose and Certify Compliance, or to Exercise the Option to Prefile Documents

 

DEPARTMENT OF REVENUE
Property Tax Administration Program

RULE NO: RULE TITLE
12DER07-10: How to Obtain Forms Used to Disclose and Certify Compliance, or to Exercise the Option to Prefile Documents
SPECIFIC REASONS FOR FINDING AN IMMEDIATE DANGER TO THE PUBLIC HEALTH, SAFETY OR WELFARE: Chapter 2007-321, Laws of Florida, authorizes the Department of Revenue to adopt emergency rules that remain in effect for 18 months and that may be renewed. This act further provides that all conditions imposed by Chapter 120, Florida Statutes, are deemed to be met.
REASON FOR CONCLUDING THAT THE PROCEDURE IS FAIR UNDER THE CIRCUMSTANCES: The Legislature expressly authorized the Department of Revenue to adopt emergency rules that implement the provisions of Chapter 2007-321, Laws of Florida. The law provides that these emergency rules remain in effect for a period of 18 months and that they may be renewed. The Department of Revenue has taken several actions to inform interested parties about the forms, procedures, and emergency rules that are being developed to implement this new law, and to give such parties an opportunity, to review and comment. These interested parties include Property Appraisers and the professional associations that represent them, counties, municipalities, and independent districts and their associations. The actions that the Department has taken include: requesting the assistance of other state agencies and professional associations in ascertaining if the information in the relevant sections of Chapter 2007-321, Laws of Florida, had been understood; and, establishing a new website on which to post information, forms, and procedures associated with implementation of this act; emailing and/or mailing copies of the draft forms to interested parties; and receiving public comments on the drafts of forms DR-420C, DR-420I, DR-420M, DR-487, DR-487P, and DR-487V.
SUMMARY: This rule explains how to obtain the forms that were previously adopted in Emergency Rule 12DER07-09. This rule is being adopted in response to comments received from the Joint Administrative Procedures Committee of the Florida Legislature.
THE PERSON TO BE CONTACTED REGARDING THE EMERGENCY RULE IS: Sharon Gallops, Department of Revenue, Property Tax Technical Unit, 725 S. Calhoun Street, Tallahassee, Florida 32399-0100; telephone [phone]; Fax [phone]; email address [e-mail]

THE FULL TEXT OF THE EMERGENCY RULE IS:

12DER07-10 How to Obtain Forms Used to Disclose and Certify Compliance, or to Exercise the Option to Prefile Documents.

(1) Emergency Rule 12DER07-09, which took effect on September 14, 2007, adopted the following forms:

(a) Form DR‑487P, Pre-Filing Certification of Compliance, (N. 09/07).

(b) Form DR-420C, County Maximum Millage Levy Calculation Final Disclosure (N. 09/07).

(c) Form DR-420I, Independent Special District Maximum Millage Levy Calculation Final Disclosure (N. 09/07).

(d) Form DR-420M, Municipality Maximum Millage Levy Calculation Final Disclosure (N. 09/07).

(e) Form DR-487V, Vote Record for Final Adoption of 2007-2008 Millage Levy (N. 09/07).

(f) Form DR-487, Certification of Compliance (R. 09/07).

(2) A copy of the forms listed in subsection (1) above may be obtained by signing on to the Department’s Internet site using the address http://dor.myflorida.com/dor/property/07 specforms/emergforms.html.

(3) The Department had previously sent an email to all taxing authorities telling them that the forms would be available on this site.

Specific Authority Section 9 of Ch. 2007-321, L.O.F. Law Implemented Sections 1. through 11. of Ch. 2007-321, L.O.F. History–New 10-23-07.

THIS RULE TAKES EFFECT UPON BEING FILED WITH THE DEPARTMENT OF STATE UNLESS A LATER TIME AND DATE IS SPECIFIED IN THE RULE.
EFFECTIVE DATE: October 23, 2007