The purpose of amending Rule 12D-1.004, F.A.C., is to update the rule to reflect the changes to s. 193.501, F.S., in section 11 of Chapter 2016-128, L.O.F.; changing the April 1 filing deadline for property subject to an assessment on outdoor ...

 

DEPARTMENT OF REVENUE

Property Tax Oversight Program

RULE NO.:RULE TITLE:

12D-1.004 Returns, Applications and Other Information (not Including Applications for Exemptions) Required to Be Filed with the Property Appraiser

PURPOSE AND EFFECT: The purpose of amending Rule 12D-1.004, F.A.C., is to update the rule to reflect the changes to s. 193.501, F.S., in section 11 of Chapter 2016-128, L.O.F.; changing the April 1 filing deadline for property subject to an assessment on outdoor recreational or park lands or conservation easement to March 1, implementing section 2 of Chapter 2009-157, L.O.F.; incorporating forms used to apply to the property appraiser in s. 193.501, F.S.; and removing obsolete references. The effect of this rule amendment is to clarify the requirements of timely filing a return required in s. 193.052, F.S., incorporate form numbers to help identify the correct form to file and correct a filing deadline.

SUBJECT AREA TO BE ADDRESSED: The amendment updates the filing deadline for property subject to an outdoor recreational or park lands or conservation easement, incorporates forms filed with the property appraiser, and adds the requirement that a return required under s. 193.052 must be timely filed.

RULEMAKING AUTHORITY: 195.027(1), 213.06(1) FS

LAW IMPLEMENTED: 193.052, 193.062, 193.481, 193.501, 193.621, 196.011, 704.06(1) FS

A RULE DEVELOPMENT WORKSHOP WILL BE HELD AT THE DATE, TIME AND PLACE SHOWN BELOW:

DATE AND TIME: April 11, 2017, 10:00 a.m.

PLACE: Room 1220, Building 1, Capital Circle Office Complex, 2450 Shumard Oak Blvd., Tallahassee, Florida. The agenda for this workshop will include specific information about how to participate in this electronic meeting will be on the Department’s site at http://floridarevenue.com/dor/property/legislation/rules/.

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: Mike Cotton at: [e-mail] or [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: Mike Cotton, Tax Law Specialist, Property Tax Oversight Program, Department of Revenue, 2450 Shumard Oak Boulevard, Tallahassee, Florida 32315-3000, telephone: [phone], email: [e-mail]

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