The purpose of amending this rule is to implement statutory changes enacted in section 1 of Chapter 2016-110, L.O.F. Amend Form DR-418C, Real Property Dedicated in Perpetuity for Conservation, Exemption Application, to remove instructions requiring ...

 

DEPARTMENT OF REVENUE

Property Tax Oversight Program

RULE NO.:RULE TITLE:

12D-16.002Index to Forms

PURPOSE AND EFFECT: The purpose of amending this rule is to implement statutory changes enacted in section 1 of Chapter 2016-110, L.O.F. Amend Form DR-418C, Real Property Dedicated in Perpetuity for Conservation, Exemption Application, to remove instructions requiring the property owner to annually reapply for the exemption. Repeal Form DR-418CR, Real Property Dedicated in Perpetuity for Conservation, Exemption Renewal, to reflect the amendment to s. 196.26, F.S., removing the annual renewal notification to the property appraiser. Amend Form DR-501M, Deployed Military Exemption Application, to include subordinate military operations as amended in s. 196.173, F.S. The effect of these proposed amendments is that affected parties will have an updated form available that complies with current law.

SUBJECT AREA TO BE ADDRESSED: The Department is updating Forms DR-418C and DR-501M as filed with the property appraiser; and repealing Form DR-418CR, based on Chapter 2016-110, L.O.F.

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

LAW IMPLEMENTED: 95.18, 136.03, 192.001(18), 192.0105, 193.052, 193.077, 193.085, 193.092, 193.114, 193.122, 193.155, 193.1554, 193.1555, 193.1556, 193.461, 193.501, 193.503, 193.625, 193.703, 194.011, 194.032, 194.034, 194.035, 194.037, 195.002, 195.022, 195.087, 196.011, 196.015, 196.031, 196.075, 196.095, 196.101, 196.121, 196.141, 196.151, 196.173, 196.183, 196.193, 196.1961, 196.1983, 196.1995, 196.202, 196.24, 196.26, 197.182, 197.222, 197.2423, 197.2425, 197.3632, 197.3635, 197.414, 197.432, 197.472, 197.502, 197.512, 197.552, 200.065, 200.069, 213.05, 218.12, 218.125, 218.66, 218.67 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 telephone: [phone] or email [e-mail]. 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.