Disclosure and Certification of Compliance; Option to Prefile Documents

 

DEPARTMENT OF REVENUE
Property Tax Administration Program

RULE NO: RULE TITLE
12DER07-09: Disclosure and Certification of Compliance; Option to Prefile Documents
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 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 and their associations. The actions that the Department has taken include: requesting the assistance of other state agencies and professional associations in ascertaining if the information in the relevant sections of Chapter 2007-321, Laws of Florida, had been understood; and, 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, DR-420I, DR-420M, DR-487, DR-487P, and DR-487V.
SUMMARY: Emergency Rule 12DER07-09, F.A.C (Disclosure and Certification of Compliance; Option to Prefile Documents). This rule adopts and incorporates by reference three maximum millage levy calculation disclosure forms: one for use by counties (Form DR-420C), one for use by municipalities (Form DR-420M), and one for use by independent special districts (Form DR420I). Also, this rule adopts and incorporates by reference two documents used to certify compliance with the provisions of Chapter 200, Florida Statutes: Form DR-487P can be used by a county, a municipality, or an independent special district to prefile the appropriate DR-420C, DR-420M, or DR-420I with the Department of Revenue; if the governing body does not choose the option of prefiling, it must file the appropriate DR-420C, DR-420M, or DR-420I form, along with Form DR-487, with the Department. In addition, the rule adopts and incorporates by reference a form to record the vote of a governing body on its final adoption of its 2007-2008 millage levy.
This rule requires that each taxing authority, other than a school district, must certify to the Department its adoption of an ordinance or resolution levying a millage, as provided in Florida law. The rule explains that a county or municipality, dependent special district of a county or municipality, or any municipal service taxing unit of a county is subject to notification that it is in violation of state law if the total county or municipal property taxes exceed the maximum total county or municipal taxes.
This rule explains the alternative available under the legislation, instead of forfeiture of half-cent sales tax revenues by a county or municipality where total county or municipal property taxes exceed the maximum total county or municipal property taxes. The alternative is for one or more taxing authorities which have their taxes included in the maximum total taxes levied to reduce their millage by an amount that reduces total taxes levied to an amount that no longer exceeds the maximum total taxes levied.
This rule explains that, if a county or municipality, dependent special district of such county or municipality, or municipal service taxing unit of such county does not remedy the noncompliance with state law or does not recertify compliance with state law, the county or municipality will forfeit distribution of local government half-cent sales tax revenues for the period of twelve months following the determination of such noncompliance with state law.
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 [phone]; Fax [phone]; email address [e-mail];

THE FULL TEXT OF THE EMERGENCY RULE IS:

12DER07-09 Disclosure and Certification of Compliance; Option to Prefile Documents.

(1) Each taxing authority other than a school district is requested and encouraged to prefile with the Department of Revenue within three days of adoption of a resolution or ordinance levying a millage, as provided in Section 200.065(4), Florida Statutes, or as soon thereafter as practicable.

(2) Prefiling shall be made by filing Form DR‑487P, Pre-Filing Certification of Compliance, (N. 09/07, hereby incorporated by reference), together with the following forms:

(a) Form DR-420C, County Maximum Millage Levy Calculation Final Disclosure (N. 09/07, hereby incorporated by reference), DR-420I, Independent Special District Maximum Millage Levy Calculation Final Disclosure (N. 09/07, hereby incorporated by reference), or DR-420M, Municipality Maximum Millage Levy Calculation Final Disclosure (N. 09/07, hereby incorporated by reference), as applicable.

(b) The record of vote of governing body, Form DR-487V, Vote Record for Final Adoption of 2007-2008 Millage Levy (N. 09/07, hereby incorporated by reference), as proof of the vote at the hearing at which the millage was levied.

(3) If these documents are prefiled as described in subsection (2) they will be considered part of the final certification of compliance to be made as required by subsection (4).

(4)(a) Each taxing authority other than a school district must certify to the Department within 30 days of adoption of an ordinance or resolution levying a millage, as described in Section 200.068, Florida Statutes, that the taxing authority has complied with chapter 200, Florida Statutes. The certification must include maximum millage rates calculated pursuant to Sections 200.065(5) and 200.185, Florida Statutes, together with values and calculations upon which the maximum millage rates are based.

(b) Such certification of compliance shall be made by filing with the Department together with Form DR-487, Certification of Compliance (R. 09/07, hereby incorporated by reference), as required in rule chapter 12D-17.004, Florida Administrative Code, the items listed in subsection (2) above, if not previously pre-filed with the Department.

(5) If any county or municipality, dependent special district of such county or municipality, or municipal service taxing unit of such county is in violation of Subsection 200.065(5) or Section 200.185, Florida Statutes, because total county or municipal ad valorem taxes exceeded the maximum total county or municipal ad valorem taxes, respectively, that county or municipality, and any MSTU and / or dependent district, shall be subject to notification.

(6)(a) As provided in Sections 200.065(5) and 200.185, Florida Statutes,  as an alternative to the county or municipality forfeiting the half-cent sales tax revenues, if any county or municipality, dependent special district of such county or municipality, or municipal service taxing unit of such county is in violation of Subsection 200.065(5) or Section 200.185, Florida Statutes, because total county or municipal ad valorem taxes exceeded the maximum total county or municipal ad valorem taxes, one or more taxing authorities whose taxes are included in the maximum total taxes levied must reduce their millage sufficiently so that the maximum total taxes levied is not exceeded.

(b) If a taxing authority does not so reduce its millage so that the maximum total taxes levied is not exceeded, or if any such county or municipality, dependent special district of such county or municipality, or municipal service taxing unit of such county has not remedied the noncompliance or recertified compliance with chapter 200, Florida Statutes, as provided in Section 200.065(13)(e), Florida Statutes, the county or municipality shall forfeit the distribution of local government half-cent sales tax revenues during the 12 months following a determination of noncompliance, as described in Section 218.63(2) and (3), Section 200.065(13), and Section 200.185(6), Florida Statutes.

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 9-14-07.

THIS RULE TAKES EFFECT UPON BEING FILED WITH THE DEPARTMENT OF STATE UNLESS A LATER TIME AND DATE IS SPECIFIED IN THE RULE.