The purpose of the proposed amendments to Rule 12D-16.002, F.A.C., is to implement changes the Legislature adopted from 2007 through 2014 that affect the current forms. The proposed amendments also modernize and streamline the procedures and forms ...

 

DEPARTMENT OF REVENUE

Property Tax Oversight Program

RULE NO.:RULE TITLE:

12D-16.002Index to Forms

PURPOSE AND EFFECT: The purpose of the proposed amendments to Rule 12D-16.002, F.A.C., is to implement changes the Legislature adopted from 2007 through 2014 that affect the current forms. The proposed amendments also modernize and streamline the procedures and forms the property appraisers, tax collectors, and clerks of court use to administer, enforce, and collect local property taxes and non-ad valorem assessments. These proposed amendments adopt changes to forms DR-453, Notice of Tax Lien for Homestead Exemption and/or Limitation Exclusion; DR-453B, Notice of Tax Lien for Assessment of Escaped Taxes; DR-505, List of Errors, Insolvencies, Double Assessments, and Discounts; DR-506, Tax Deed; DR-506E, Escheatment Tax Deed; DR-509, Tax Sale Certificate (Continuous); DR-509D, Deferred Payment Tax Sale Certificate; DR-512, Notice to Tax Collector of Application for Tax Deed; DR-513, Tax Collector’s Certification; DR-514, Notice of Sale of Tangible Personal Property for Delinquent Taxes; DR-517, Tax Collector’s Warrant for Collecting Personal Property Taxes; DR-517L, Execution and Warrant for Collection of Delinquent Ad Valorem Leasehold Taxes; DR-518, Cut Out Request. These proposed amendments also repeal two forms: DR-507C, List of Certificates Sold for Taxes; and DR-517C, Warrant Register (Continuous).

The effect of these proposed amendments is to provide taxpayers and tax collectors with legally supported and more efficient procedures for paying and collecting property taxes and non-ad valorem assessments. These parties will have forms available that will comply with current law.

SUBJECT AREA TO BE ADDRESSED: The subject of these proposed amended and repealed forms is the procedures that property appraisers, tax collectors, and clerks of court use to collect and distribute ad valorem taxes and non-ad valorem assessments and the forms that taxpayers can use to participate in the tax deed sale process.

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

LAW IMPLEMENTED: 92.525, 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: May 28, 2015, 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 workshop through our teleconference system using instructions that will be included with the agenda for this workshop. The agenda and supporting information for the workshop will be posted on the Department’s Internet web site at: http://dor.myflorida.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 days before the workshop/meeting by contacting: Mike Cotton 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: Larry Green, 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.