Repeal of Forms from 2007 Millage Levy Compliance

DEPARTMENT OF REVENUE
Property Tax Oversight Program

RULE NO: RULE TITLE
12DER08-13: Repeal of Forms from 2007 Millage Levy Compliance
SPECIFIC REASONS FOR FINDING AN IMMEDIATE DANGER TO THE PUBLIC HEALTH, SAFETY OR WELFARE: Chapter 2007-321, Laws of Florida, authorized the Department of Revenue to adopt emergency rules that could remain in effect for 18 months and that could be renewed. This act further provided that all conditions imposed by Chapter 120, Florida Statutes are deemed to be met.
REASON FOR CONCLUDING THAT THE PROCEDURE IS FAIR UNDER THE CIRCUMSTANCES: The Legislature expressly authorized the Department of Revenue to adopt emergency rules that implement the provisions of Chapter 2007-321, Laws of Florida. The law provided that these emergency rules could remain in effect for a period of 18 months and that they could be renewed. The Department of Revenue has taken several actions to inform interested parties about the need to repeal forms that are no longer applicable, and to give such parties an opportunity to review and comment. These interested parties include Property Appraisers and counties, municipalities, and independent districts and their associations. The actions that the Department has taken include: e-mailing the Property Appraisers, and posting on the Department’s website an announcement, “Repeal of Forms from 2007 Millage Levy Compliance.” The forms now being repealed were effective only for 2007 and are not applicable to 2008. This Emergency Rule avoids having two versions of the same form available, and prevents the inadvertent use of outdated forms by the public.
SUMMARY: Emergency Rule 12DER08-13 (Repeal of forms from 2007, Millage Levy Compliance). The provisions of HB 1B required that the Department promulgate forms that were effective for 2007 only. In preparation for completing the implementation process, the Department will promulgate forms that will be effective for 2008 and beyond. The Department will repeal some emergency rules and forms from 2007. The following rules and their accompanying forms are being repealed: (1) 12DER07-10 How to Obtain Forms Used to Disclose and Certify Compliance, or to Exercise the Option to Prefile Documents. (2) Rule 12DER07-09 Disclosure and Certification of Compliance; Option to Prefile Documents. The following forms that were adopted in Rule 12DER07-09 are also being repealed: (a) Form DR-420C, (County Maximum Millage Levy Calculation Final Disclosure; N. 09/07); (b) Form DR-420I, (Independent Special District Maximum Millage Levy Calculation Final Disclosure; N. 09/07); (c) Form DR-420M, (Municipality Maximum Millage Levy Calculation Final Disclosure; N. 09/07); (d) Form DR-487P (Pre-Filing Certification of Compliance; N. 09/07); (e) Form DR-487 (Certification of Compliance; N. 09/07); (f) Form DR-487V (Vote Record for Final Adoption of 2007-2008 Millage Levy; N. 09/07); (3) Rule 12DER07-07 Forms for Use in the Maximum Millage Calculations Required by Chapter 2007-321, Laws of Florida. The following forms that were adopted in Rule 12DER07-07 are also repealed: (a) Form DR-420C-P (County Maximum Millage Levy Calculation-Preliminary Disclosure; N. 07/07); (b) Form DR-420I-P (Independent Special District Maximum Millage Levy Calculation-Preliminary Disclosure; N. 07/07); (c) Form DR-420M-P (Municipality Maximum Millage Levy Calculation-Preliminary Disclosure; N. 07/07); (d) Form DR-428 (Maximum Millage Calculation-General Information; N. 07/07); (4) Rule 12DER07-05 Forms for Use in Administering House Bill 1B. The following forms that were adopted in Rule 12DER07-05 are also repealed: (a) Three Truth in Millage forms: 1. Form DR-420 (Certification of Taxable Value; R. 06/07). 2. Form DR-420TIF (Tax Increment Adjustment Worksheet; N. 06/07). 3. Form DR-420S (Certification of School Taxable Value; R. 06/07). (b) Two forms: 1. Form DR-426 (For Use by Property Appraisers; Report on the Correctness of Total Tax Levies; N. 06/07). 2. Form DR-427 (For Use by Chair of Local Governing Body; Report on the Correctness of Total Tax Levies; N. 06/07). (c) Informational material – Form DR-425 (Steps for Reviewing Taxes Levied Used in Determining Fiscal Year 2007-08 Maximum Millage Levies Under HB 1B; N. 06/07.)
THE PERSON TO BE CONTACTED REGARDING THE EMERGENCY RULE IS: Claudia Kemp, Department of Revenue, Property Tax Technical Unit, 725 S. Calhoun Street, Tallahassee, Florida 32399-0100; telephone [phone]; Fax [phone]; email address [e-mail]

THE FULL TEXT OF THE EMERGENCY RULE IS:

12DER08-13 Repeal of Forms from 2007 Millage Levy Compliance.

The following rules are hereby repealed:

(1) 12DER07-10 How to Obtain Forms Used to Disclose and Certify Compliance, or to Exercise the Option to Prefile Documents. EFFECTIVE OCTOBER 23, 2007.

(2) Rule 12DER07-09 Disclosure and Certification of Compliance; Option to Prefile Documents. EFFECTIVE SEPTEMBER 14, 2007. The following forms that were adopted in Rule 12DER07-09 are also repealed:

(a) Form DR-420C (County Maximum Millage Levy Calculation Final Disclosure; N. 09/07).

(b) Form DR-420I (Independent Special District Maximum Millage Levy Calculation Final Disclosure; N. 09/07).

(c) Form DR-420M (Municipality Maximum Millage Levy Calculation Final Disclosure; N. 09/07).

(d) Form DR-487P (Pre-Filing Certification of Compliance; N. 09/07).

(e) Form DR-487 (Certification of Compliance; N. 09/07).

(f) Form DR-487V (Vote Record for Final Adoption of 2007-2008 Millage Levy; N. 09/07).

(3) Rule 12DER07-07 Forms for Use in the Maximum Millage Calculations Required by Chapter 2007-321, Laws of Florida. EFFECTIVE JULY 12, 2007. The following forms that were adopted in Rule 12DER07-07 are also repealed:

(a) Form DR-420C-P (County Maximum Millage Levy Calculation-Preliminary Disclosure; N. 07/07).

(b) Form DR-420I-P (Independent Special District Maximum Millage Levy Calculation-Preliminary Disclosure; N. 07/07).

(c) Form DR-420M-P (Municipality Maximum Millage Levy Calculation-Preliminary Disclosure; N. 07/07).

(d) Form DR-428 (Maximum Millage Calculation-General Information; N. 07/07).

(4) Rule 12DER07-05 Forms for Use in Administering House Bill 1B. EFFECTIVE JUNE 27, 2007. The following six forms that were adopted in Rule 12DER07-05 are also repealed:

(a) Three Truth in Millage forms:

1. Form DR-420 (Certification of Taxable Value; R. 06/07).

2. Form DR-420TIF (Tax Increment Adjustment Worksheet; N. 06/07).

3. Form DR-420S (Certification of School Taxable Value; R. 06/07).

(b) Two forms to be used by Property Appraisers and Chairs of local governing bodies for reporting purposes (on or before July 2, 2007):

1. Form DR-426 (For Use by Property Appraisers; Report on the Correctness of Total Tax Levies; N. 06/07).

2. Form DR-427 (For Use by Chair of Local Governing Body; Report on the Correctness of Total Tax Levies; N. 06/07).

(c) Form DR-425 (Steps for Reviewing Taxes Levied Used in Determining Fiscal Year 2007-08 Maximum Millage Levies Under HB 1B; N. 06/07).

Specific Authority Section 9 of Ch. 2007-321, L.O.F. Law Implemented Sections 1 through 11 of Ch. 2007-321, L.O.F. History–New 6-3-08.

THIS RULE TAKES EFFECT UPON BEING FILED WITH THE DEPARTMENT OF STATE UNLESS A LATER TIME AND DATE IS SPECIFIED IN THE RULE.
EFFECTIVE DATE: June 3, 2008