DEPARTMENT OF REVENUE
Property Tax Oversight ProgramRULE NO.: RULE TITLE:
12DER12-06: Form for Use to Attempt to Establish Adverse Possession Without Color of TitleSPECIFIC REASONS FOR FINDING AN IMMEDIATE DANGER TO THE PUBLIC HEALTH, SAFETY OR WELFARE: Chapter 2011-107 (Senate Bill 1142), Laws of Florida, authorized the Department of Revenue to adopt emergency rules that could remain in effect for 6 months and that could be renewed. This act further provides that all conditions imposed by Sections 120.536(1) and 120.54(4), Florida Statutes, (Section 1 of Chapter 2011-107) 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 2011-107 (Senate Bill 1142), Laws of Florida. The law provides that these emergency rules remain in effect for a period of 6 months and that they may be renewed. The form included here is based on the requirements of Chapter 2011-107, Laws of Florida, as passed by the Legislature, and will renew the form based on the changes to Section 95.18, FS. The Department of Revenue has taken action to inform interested parties about the form that is being renewed to implement this amended law, and to give such parties an opportunity to review and comment. These interested parties include Property Appraisers and interested parties who have told the Department that they want to receive all information associated with property tax rulemaking.
SUMMARY: Section 1 of Chapter 2011-107, Laws of Florida, authorized the Department of Revenue to adopt emergency rules that could remain in effect for 6 months and that could be renewed. The purpose of this emergency rule is provide a procedure and form for applicants who apply to claim adverse possession and property appraisers to implement the new requirements from the provisions of the amended Section 95.18, FS., Form DR-452, Return of Real Property in Attempt to Establish Adverse Possession Without Color of Title, is renewed to include the amended provisions of Section 95.18, FS. and is posted to our website at: http://dor.myflorida.com/ dor/property/forms/#5. Emergency Rule 12DER12-6 (Form for use to Attempt to Establish Adverse Possession Without Color of Title) will replace Emergency Rule 12DER12-2.
THE PERSON TO BE CONTACTED REGARDING THE EMERGENCY RULE IS: Larry Green, Department of Revenue, Property Tax Technical Unit, 2450 Shumard Oak Blvd., Tallahassee, Florida 32399-0100, telephone (850)617-8871, Fax (850)617-6112, email address: greenlar@dor.state.fl.us
THE FULL TEXT OF THE EMERGENCY RULE IS:
12DER12-6 Form for Use to Attempt to Establish Adverse Possession Without Color of Title.
(1) This rule applies to real property being claimed as adversely possessed under Section 95.18 Florida Statutes, Chapter 2011-107 (Senate Bill 1142), Laws of Florida.
(2) The Department of Revenue adopts and incorporates in this rule by reference the following form: DR-452, Return of Real Property in Attempt to Establish Adverse Possession Without Color of Title (R. 02/12). This is the form to be used by persons claiming adverse possession without color of title.
(3) Copies of this form are available, without cost, by downloading the selected form from the Department’s Internet site at http://dor.myflorida.com/dor/property/forms/. Persons with hearing or speech impairments may call the Department’s TDD at 1(800)367-8331.
(4) This rule renews and replaces emergency Rule 12DER12-2 which was effective February 16, 2012. This rule will be superseded by any rule adopted addressing the same subject matter and will otherwise remain in effect for 6 months and may be renewed during the pendency of procedures to adopt rules addressing the subject matter of this emergency rule.
Rulemaking Authority Section 1 of Ch. 2011-107, L.O.F. Law Implemented 95.18 FS. History–New 8-15-12.
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: August 15, 2012
Document Information
- Effective Date:
- 8/15/2012
- Subject:
- The Legislature expressly authorized the Department of Revenue to adopt emergency rules that implement the provisions of Chapter 2011-107 (Senate Bill 1142), Laws of Florida. The law provides that these emergency rules remain in effect for a period of 6 months and that they may be renewed. The form included here is based on the requirements of Chapter 2011-107, Laws of Florida, as passed by the Legislature, and will renew the form based on the changes to s. 95.18, F.S. The Department of Revenue ...
- Summary:
- Section 1 of Chapter 2011-107, Laws of Florida, authorized the Department of Revenue to adopt emergency rules that could remain in effect for 6 months and that could be renewed. The purpose of this emergency rule is provide a procedure and form for applicants who apply to claim adverse possession and property appraisers to implement the new requirements from the provisions of the amended s. 95.18, F. S. Form DR-452, Return of Real Property in Attempt to Establish Adverse Possession Without ...
- Purpose:
- Chapter 2011-107 (Senate Bill 1142), Laws of Florida, authorized the Department of Revenue to adopt emergency rules that could remain in effect for 6 months and that could be renewed. This act further provides that all conditions imposed by Sections 120.536(1) and 120.54(4), Florida Statutes, (Section 1 of Chapter 2011-107) were deemed to be met.
- Contact:
- Larry Green, Department of Revenue, Property Tax Technical Unit, 2450 Shumard Oak Blvd., Tallahassee, Florida 32399-0100; telephone (850) 617-8871; Fax (850) 617-6112; email address: greenlar@dor.state.fl.us.