Section 197.3632(5)(b), F.S. was created by section 10, Chapter 2008-173, L.O.F., and requires tax collectors to annually submit two reports on non-ad valorem assessments collected on the property tax bill to the Department of Revenue. The purpose ...

DEPARTMENT OF REVENUE
Property Tax Oversight Program

RULE NO: RULE TITLE
12D-18.012: Tax Collector Non-Ad Valorem Assessment Roll Reports
PURPOSE AND EFFECT: Section 197.3632(5)(b), F.S. was created by section 10, Chapter 2008-173, L.O.F., and requires tax collectors to annually submit two reports on non-ad valorem assessments collected on the property tax bill to the Department of Revenue. The purpose of this rule is to outline the process to compile and provide these reports to the Department. The effect of this rule is to provide a consistent process for the tax collectors to file the non-ad valorem reports. This rule will address the subject matter of Rule 12DER08-30, Tax Collector Non-Ad Valorem Assessment Roll Reports, which is renewed and replaced by Rule 12DER09-08. Such emergency rules are renewed during the pendency of procedures to adopt rules addressing the subject of the emergency rules.
SUBJECT AREA TO BE ADDRESSED: The subject area that will be addressed is the required non-ad valorem reports for the tax collector to submit to the Department. Rule text will be posted on or before December 31, 2009 on the Department’s website at: http://dor.myflorida.com/dor/property/erules.html.
SPECIFIC AUTHORITY: 195.027(1), 197.3632(11), 197.3635, 213.06(1) FS.
LAW IMPLEMENTED: 197.322, 197.363, 197.3631, 197.3632, 197.3635, 213.05 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 WEEKLY.
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: Janice Forrester 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: Janice Forrester, Tax Law Specialist, Property Tax Oversight Program, Department of Revenue, P. O. Box 3000, Tallahassee, Florida 32315-3000, telephone [phone], [e-mail]

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