The purpose of the proposed repeal of Rule 12D-5.002, F.A.C., and the proposed amendments to Rule 12D-5.004, F.A.C., is to implement the provisions of Chapter 2013-95, Laws of Florida. The effect of these proposed rule repeals and revisions is to ...
Property Tax Oversight Program
RULE NOS.:RULE TITLES:
12D-5.002Purchase Price Paid as a Factor in Determining Agricultural Classification
12D-5.004Applicability of Other Factors to Classification of Agricultural Lands
PURPOSE AND EFFECT: The purpose of the proposed repeal of Rule 12D-5.002, F.A.C., and the proposed amendments to Rule 12D-5.004, F.A.C., is to implement the provisions of Chapter 2013-95, Laws of Florida. The effect of these proposed rule repeals and revisions is to provide property appraisers with updated provisions for administering the agricultural classification granted by Florida law.
SUBJECT AREA TO BE ADDRESSED: The subject of these rules is the procedures property appraisers use to determine if property qualifies for an agricultural classification.
RULEMAKING AUTHORITY: 195.027(1), 213.06(1) FS.
LAW IMPLEMENTED: 193.461, 195.032 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 telephone: (850)617-8870 or email mike.cotton@floridarevenue.com. 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: (850)617-8870, email: mike.cotton@floridarevenue.com.
THE PRELIMINARY TEXT OF THE PROPOSED RULE DEVELOPMENT IS AVAILABLE AT NO CHARGE FROM THE CONTACT PERSON LISTED ABOVE.
Document Information
- Subject:
- The subject of these rules is the procedures property appraisers use to determine if property qualifies for an agricultural classification.
- Purpose:
- The purpose of the proposed repeal of Rule 12D-5.002, F.A.C., and the proposed amendments to Rule 12D-5.004, F.A.C., is to implement the provisions of Chapter 2013-95, Laws of Florida. The effect of these proposed rule repeals and revisions is to provide property appraisers with updated provisions for administering the agricultural classification granted by Florida law.
- Rulemaking Authority:
- 195.027(1), 213.06(1) FS.
- Law:
- 193.461, 195.032 FS.
- Contact:
- Mike Cotton, Tax Law Specialist, Property Tax Oversight Program, Department of Revenue, 2450 Shumard Oak Boulevard, Tallahassee, Florida 32315-3000, telephone: (850)617-8870, email: mike.cotton@floridarevenue.com.
- Related Rules: (2)
- 12D-5.002. Purchase Price Paid as a Factor in Determining Agricultural Classification
- 12D-5.004. Other Factors that May Become Applicable to Classification of Agricultural Lands