The purpose of the proposed amendment to Rule 12D-1.009, F.A.C., (Mapping Requirements) is to clarify reporting requirements for parcel numbers linked to the property maps. The uniform requirement addressed in this amendment is that the property ...

DEPARTMENT OF REVENUE
Property Tax Oversight Program

RULE NO.: RULE TITLE:
12D-1.009: Mapping Requirements
12D-1.010: Reconciliation of Interim Tax Rolls - Form of Notification
PURPOSE AND EFFECT: The purpose of the proposed amendment to Rule 12D-1.009, F.A.C., (Mapping Requirements) is to clarify reporting requirements for parcel numbers linked to the property maps. The uniform requirement addressed in this amendment is that the property appraiser shall maintain the full parcel number. The purpose of amending Rule 12D-1.010, F.A.C., (Reconciliation of Interim Tax Rolls – Form of Notification) is to conform with changes to Section 195.022, Florida Statutes, made by Chapter 2009-67, Laws of Florida, which remove requirements that the Department is to provide paper forms to the counties.
SUMMARY: The proposed amendment to Rule 12D-1.009, F.A.C., removes outdated language and clarifies reporting the parcel numbers on the tax rolls. The proposed amendment to Rule 12D-1.010, F.A.C., removes language instructing the Department to provide paper forms to the county offices.
SUMMARY OF STATEMENT OF ESTIMATED REGULATORY COSTS AND LEGISLATIVE RATIFICATION:
The Agency has determined that this will not have an adverse impact on small business or likely increase directly or indirectly regulatory costs in excess of $200,000 in the aggregate within one year after the implementation of the rule. A SERC has not been prepared by the agency.
Any person who wishes to provide information regarding a statement of estimated regulatory costs, or provide a proposal for a lower cost regulatory alternative must do so in writing within 21 days of this notice.
RULEMAKING AUTHORITY: 193.085(2), 195.027(1), 213.06(1) FS.
LAW IMPLEMENTED: 193.1145, 193.122, 195.022, 195.062, 197.162, 197.172, 197.322, 197.333, 197.343, 197.344, 197.432, 197.443, 213.05 FS.
A HEARING WILL BE HELD AT THE DATE, TIME AND PLACE SHOWN BELOW:
DATE AND TIME: May 1, 2012, 10:00 a.m.
PLACE: Conference Room 1220, Building 2, Capital Circle Office Complex, 2450 Shumard Oak Blvd., Tallahassee Florida. The public can also participate in this hearing through a simultaneous electronic broadcast of this event by the Department of Revenue using WebEx and conference calling technology from their home or office. The requirements to participate are access to the Internet and a telephone. Specific information about how to participate in this electronic meeting will be included in the Agenda for this hearing posted on the Department’s site at: http://dor.myflorida.com/dor/property/legislation.
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, Tax Law Specialist, 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 IS: Janice Forrester, Tax Law Specialist, telephone [phone] or email [e-mail]

THE FULL TEXT OF THE PROPOSED RULE IS:

12D-1.009 Mapping Requirements.

(1) Each county property appraiser shall have and maintain the following:

(a) Aerial photography suitable for the needs of his office.

(b) Property ownership maps which will reflect the following:

1. through 2. No change.

3. Parcel number corresponding to that as listed on the current county tax roll (normally the last four digits of the property identification number).

(2) Suggested procedures for establishing and maintaining an adequate cadastral mapping program to meet these requirements are contained in the mapping guidelines of the Department of Revenue's Manual of Instructions.

Rulemaking Specific Authority 193.085(2), 195.027(1), 213.06(1) FS. Law Implemented 195.022, 195.062 FS. History–New 10-12-76, Formerly 12D-1.09, Amended________.

 

12D-1.010 Reconciliation of Interim Tax Rolls – Form of Notification.

(1) through (14) No change.

(15) Forms, as required by this rule, shall be reproduced ordered by the property appraiser or tax collector from the Department. However Provided, however, that for good cause shown as provided in subsection 12D-16.001(5), F.A.C., the Department shall may approve a change in the format or content of any form required by this rule. The Department shall furnish the forms required by this rule within a reasonable period of time.

(16) through (19) No change.

Rulemaking Specific Authority 195.027(1), 213.06(1) FS. Law Implemented 193.1145, 193.122, 197.162, 197.172, 197.322, 197.333, 197.343, 197.344, 197.432, 197.443 FS. History–New 11-23-83, Amended 12-26-85, Formerly 12D-1.10, Amended 12-3-01,________.

NAME OF PERSON ORIGINATING PROPOSED RULE: Janice Forrester, Tax Law Specialist, Property Tax Oversight Program, Department of Revenue, P. O. Box 3000, Tallahassee, Florida 32315-3000, telephone [phone]
NAME OF AGENCY HEAD WHO APPROVED THE PROPOSED RULE: The Governor and Cabinet of the State of Florida
DATE PROPOSED RULE APPROVED BY AGENCY HEAD: March 20, 2012
DATE NOTICE OF PROPOSED RULE DEVELOPMENT PUBLISHED IN FAW: July 1, 2011 (Vol. 37, No. 26, pp. 1785-1792) Florida Administrative Weekly.