The purpose of amending Rule 12D-18.003, F.A.C., is to align the rule with amendments to Chapter 50, F.S., by Chapter 2021-17, L.O.F., effective January 1, 2022, which allows a local government to publish its notice of intent ....

 

DEPARTMENT OF REVENUE

Property Tax Oversight Program

RULE NOS.:RULE TITLES:

12D-18.003Non-Ad Valorem Assessments; Method for Election to Use Section 197.3632, Florida Statutes

12D-18.005Adoption of Non-Ad Valorem Assessment Roll

12D-18.011Incorporation of Forms

PURPOSE AND EFFECT: The purpose of amending Rule 12D-18.003, F.A.C., is to align the rule with amendments to Chapter 50, F.S., by Chapter 2021-17, L.O.F., effective January 1, 2022, which allows a local government to publish its notice of intent to use the uniform method of collection for collecting non-ad valorem assessments on a newspaper’s website. The purpose of amending Rule 12D-18.005, F.A.C., is to align the rule with the amendments to Chapter 50, F.S., which allows a local government to publish its notice of intent to adopt non-ad valorem assessments levied for the first time on a newspaper’s website. The purpose of repealing Rule 12D-18.011, F.A.C., is to remove the duplication of the incorporation of forms that are incorporated by reference in Rule 12D-16.002, F.A.C.

Rule text is posted on the Department’s website at http://floridarevenue.com/rules.

SUBJECT AREA TO BE ADDRESSED: Local governments publishing announcements about non-ad valorem assessments on the Internet.

RULEMAKING AUTHORITY: 195.027(1), 197.3632(11), 197.3635 FS.

LAW IMPLEMENTED: 125.011, 163.08, 197.102, 197.322, 197.363, 197.3631, 197.3632, 197.3635 FS.

IF REQUESTED IN WRITING AND NOT DEEMED UNNECESSARY BY THE AGENCY HEAD, A RULE DEVELOPMENT WORKSHOP WILL BE HELD AT THE DATE, TIME AND PLACE SHOWN BELOW:

DATE AND TIME: November 16, 2021, 10:00 a.m.

PLACE: 2450 Shumard Oak Boulevard, Building 2, Room 1220, Tallahassee, Florida 32399.

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: Mike Cotton at [phone]. 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, IF AVAILABLE, IS: Mike Cotton, Property Tax Oversight Program, telephone [phone] or email [e-mail].

THE PRELIMINARY TEXT OF THE PROPOSED RULE DEVELOPMENT IS: Published on the Department’s website at www.floridarevenue.com/rules.