The purpose of proposed new Rule 12D-1.0025 (Computation of Time; Handling of Weekends and Holidays) is to clarify how deadlines for property tax actions will be applied when the deadline ends on a weekend or holiday. The effect of creating Rule 12D-...

 

DEPARTMENT OF REVENUE

Property Tax Oversight Program

RULE NOS.:RULE TITLES:

12D-1.0025Computation of Time; Due Dates Falling on Weekends and Holidays

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

PURPOSE AND EFFECT: The purpose of proposed new Rule 12D-1.0025, F.A.C., (Computation of Time; Handling of Weekends and Holidays) is to clarify how deadlines for property tax actions will be applied when the deadline ends on a weekend or holiday. The effect of creating Rule 12D-1.0025, F.A.C., is to eliminate confusion about how to handle a deadline that falls on a non-business day. The purpose of the proposed amendments to Rule 12D-1.010, F.A.C. (Reconciliation of Interim Tax Rolls – Form of Notification), is to remove a form which is not used. The effect of amending Rule 12D-1.010, F.A.C., is to eliminate an obsolete form.

SUBJECT AREA TO BE ADDRESSED: The subject of proposed new Rule 12D-1.0025, F.A.C., is due dates and deadlines for required property tax actions. The subject of the proposed amendments to Rule 12D-1.010, F.A.C., is how to notify taxpayers about the non-standard procedures that apply when a property appraiser adopts an interim property tax roll.

RULEMAKING AUTHORITY: 195.027, 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.

IF REQUESTED IN WRITING AND NOT DEEMED UNNECESSARY BY THE AGENCY HEAD, A RULE DEVELOPMENT WORKSHOP WILL BE NOTICED IN THE NEXT AVAILABLE FLORIDA ADMINISTRATIVE REGISTER.

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: 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] 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 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 PROPERTY TAX OVERSIGHT PROGRAM’S WEB SITE AT: http://dor.myflorida.com/dor/property/legislation/

THE PRELIMINARY TEXT OF THE PROPOSED RULE DEVELOPMENT IS AVAILABLE AT NO CHARGE FROM THE CONTACT PERSON LISTED ABOVE.