Form DR-420, Certification of Taxable Value.

DEPARTMENT OF REVENUE
Property Tax Oversight Program

RULE NO.: RULE TITLE:
12DER11-13: Form DR-420, Certification of Taxable Value.
SPECIFIC REASONS FOR FINDING AN IMMEDIATE DANGER TO THE PUBLIC HEALTH, SAFETY OR WELFARE: Chapter 2008-173 (Senate Bill 1588), 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. These acts further provided that all conditions imposed by Chapter 120, Florida Statutes, were 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 2008-173 (Senate Bill 1588), Laws of Florida. The law provides that these emergency rules remain in effect for a period of 18 months and that they may be renewed. The forms included here are based on the requirements of Chapter 2008-173 (Senate Bill 1588), Laws of Florida, as passed by the Legislature, and will replace the forms used in previous years. The Department of Revenue has taken several actions to inform interested parties about the forms, procedures, and emergency rules that are being developed to implement this new law, and to give such parties an opportunity to review and comment. These interested parties include Property Appraisers and the professional associations that represent them, taxing authorities, including counties, municipalities, and independent districts, school districts, their associations, and practitioners who have told the Department that they want to receive all information associated with property tax rulemaking. The actions that the Department has taken include: making the proposed drafts available via the Internet for public review and comments, establishing a new Department email address to make it easier for interested parties to submit comments and questions to the agency; emailing copies of the draft forms to interested parties, as well as receiving and incorporating public comments on the drafts of forms.
SUMMARY: Chapter 2008-173 (Senate Bill 1588), 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. The purpose of this emergency rule is to renew a previously certified form. The Department found an error in the calculations in lines 22 through 27 of the Form DR-420, with the revision date of 5/11. This form is being renewed and replacing the certified form. The new version will be revised as 6/11 and posted to the Department’s Internet site at: http://dor.myflorida.com/dor/property/forms/#10.
THE PERSON TO BE CONTACTED REGARDING THE EMERGENCY RULE IS: Janice Forrester, Department of Revenue, Property Tax Technical Unit, 2450 Shumard Oak Blvd., Tallahassee, Florida 32399-0100, telephone: [phone], Fax: [phone], email address: [e-mail]

THE FULL TEXT OF THE EMERGENCY RULE IS:

12DER11-13 Form DR-420, Certification of Taxable Value.

(1)(a) Form DR-420, Certification of Taxable Value (R. 05/11), incorporated by reference in paragraph (3)(a) of Emergency Rule 12DER11-10, Forms for Use in the Truth in Millage and Maximum Millage Calculations Required by Section 200.065, Florida Statutes, and Chapter 2008-173 (Senate Bill 1588), Laws of Florida), is superseded by Form DR-420, Certification of Taxable Value (R. 06/11), hereby incorporated by reference.

(b) Form DR-420 (R. 06/11) is the form to be used by each Property Appraiser to certify taxable value and to be used by each local taxing authority to certify property tax millage rates.

(2) The reference to Form DR-420, Certification of Taxable Value (R. 05/11) in subsection (4) of Emergency Rule 12DER11-11 (Disclosure and Certification of Compliance; Filing of Documents Relating to Millage Levy Compliance Commencing 2009), is superseded by reference to Form DR-420, Certification of Taxable Value (R. 06/11).

(3) The reference in paragraph (3)(a) of Emergency Rule 12DER11-09 to the incorporation of Form DR-420 (R. 5/11) in Emergency Rule 12DER11-10 is superseded by the incorporation of Form DR-420 (R. 06/11) in this emergency rule.

(4) Copies of this form is available, without cost, by downloading the selected form from the Department’s Internet site at: http://dor.myflorida.com/dor/property/forms/.

Rulemaking Authority Section 13 of Ch. 2008-173 (Senate Bill 1588), L.O.F. Law Implemented Section 11 of Ch. 2008-173 (Senate Bill 1588), L.O.F. History–New 6-7-11.

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 7, 2011