12DER07-07: Forms for Use in the Maximum Millage Calculations Required by Chapter 2007-321, Laws of Florida
SPECIFIC REASONS FOR FINDING AN IMMEDIATE DANGER TO THE PUBLIC HEALTH, SAFETY OR WELFARE: Chapter 2007-321, Laws of Florida, authorizes the Department of Revenue to adopt emergency rules that remain in effect for 18 months and that may be renewed. This act further provides 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 provides that these emergency rules remain in effect for a period of 18 months and that they may be renewed. The forms included here relate to actions referenced by law to be taken on or before August 4, 2007. 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, counties, municipalities, and independent 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: testing the email addresses and fax numbers of interested parties to ensure the Departments communications are successfully received; requesting the assistance of other state agencies and professional associations in obtaining correct email and mail addresses; establishing several new Department email addresses to make it easier for interested parties to submit comments and questions to the agency; establishing a new website on which to post information, forms, and procedures associated with implementation of this act; emailing and/or mailing copies of the draft forms to interested parties; and receiving public comments on the drafts of forms DR-420C-P, DR-420I-P, DR-420M-P, and DR-428.
SUMMARY: Emergency Rule 12DER07-07, F.A.C (Forms for Use in the Maximum Millage Calculations Required by Chapter 2007-321, Laws of Florida). This rule adopts and incorporates by reference maximum millage levy calculation preliminary disclosure forms and a general information form to help local governments and officials comply with the requirements of Chapter 2007-321, Laws of Florida.
THE PERSON TO BE CONTACTED REGARDING THE EMERGENCY RULE IS: Sharon Gallops, Department of Revenue, Property Tax Technical Unit, 725 S. Calhoun Street, Tallahassee, Florida 32399-0100; telephone (850)414-6108; Fax (850)488-9482; email address gallopss@dor.state.fl.us
THE FULL TEXT OF THE EMERGENCY RULE IS:
12DER07-07 Forms for Use in the Maximum Millage Calculations Required by Chapter 2007-321, Laws of
(1)(a) Emergency Rule 12DER07-07 applies to the property tax administered under Chapters 192 through 197, 200, and 218, F.S., and Chapter 2007-321, Laws of Florida, relating to certain actions required to be taken by local governments and officials under the provisions of Chapter 2007-321, Laws of Florida.
(2) This rule subsection adopts and incorporates by reference the following maximum millage levy calculation preliminary disclosure forms:
(a) Form DR-420C-P,
(b) Form DR-420I-P, Independent Special District Maximum Millage Levy Calculation-Preliminary Disclosure (N. 07/07, hereby incorporated by reference) is the form to be completed by each independent special district and certain dependent special districts and municipal service taxing units that are considered as independent special districts by Chapter 2007-321, Laws of Florida and Rule 12DER07-06 and submitted to the Property Appraiser. This form is used to calculate the districts maximum millage based on the anticipated vote of the governing body.
(c) Form DR-420M-P, Municipality Maximum Millage Levy Calculation-Preliminary Disclosure (N. 07/07, hereby incorporated by reference) is the form to be completed by each municipality and related dependent districts and submitted to the Property Appraiser. This form is used to calculate the municipalitys maximum millages based on the anticipated vote of the governing body.
(d) Form DR-428, Maximum Millage Calculation-General Information (N. 07/07, hereby incorporated by reference), contains information offered by the Department to help affected governing bodies calculate and report their maximum millage and total maximum taxes under the requirements imposed by Chapter 2007-321, Laws of Florida.
(3) Copies of these forms are available, without cost, by one or more of the following methods: 1) downloading selected forms from the Departments Internet site at www.myflorida.com/dor; or, 2) faxing a forms request to the Distribution Center at (850)922-2208; or, 3) calling the Distribution Center at (850)488-8422; or, 4) writing the Florida Department of Revenue, Distribution Center, 168A Blountstown Highway, Tallahassee, Florida 32304; or, 5) visiting any local Department of Revenue Service Center to personally obtain a copy. Persons with hearing or speech impairments may call the Departments TDD at (800)367-8331.
Specific Authority Section 9 of
