The purpose of the amendments to Rules 12D-3.001 and 12D-3.003, F.A.C., is to implement the provisions of Chapter 2006-312, Laws of Florida, which repeals the annual intangible personal property tax and retains all applicable collection, ...

DEPARTMENT OF REVENUE
Property Tax Administration Program

RULE NO: RULE TITLE
12D-3.001: Introduction
12D-3.003: Assessment and Taxation of Interests of Non-governmental Lessees in Governmentally Owned Property Which are Subject to Ad Valorem Taxation
PURPOSE AND EFFECT: The purpose of the amendments to Rules 12D-3.001 and 12D-3.003, F.A.C., is to implement the provisions of Chapter 2006-312, Laws of Florida, which repeals the annual intangible personal property tax and retains all applicable collection, administration and enforcement provisions under Chapter 199 of the 2005 Florida Statutes to taxation of interests of non-governmental lessees in governmental property as intangible personal property.
SUMMARY: The amendment to Rule 12D-3.001, F.A.C., provides that the collection, administration and enforcement provisions under Chapter 199 of the 2005 Florida Statutes apply to leasehold interests taxed as intangibles under Section 196.199(2)(b), Florida Statutes. The amendment to Rule 12D-3.003, F.A.C., incorporates the 2005 Florida Statutes as the applicable law implemented.
SUMMARY OF STATEMENT OF ESTIMATED REGULATORY COSTS: No Statement of Estimated Regulatory Cost was prepared.
Any person who wishes to provide information regarding a statement of estimated regulatory costs, or provide a proposal for a lower cost regulatory alternative must do so in writing within 21 days of this notice.
SPECIFIC AUTHORITY: 195.027(1), 213.06(1) FS.
LAW IMPLEMENTED: 196.001, 196.199, 199.023(2005), 199.032(2005), 213.05 FS.
A HEARING WILL BE HELD AT THE DATE, TIME AND PLACE SHOWN BELOW:
DATE AND TIME: Friday, July 20, 2007, 9:30 a.m.
PLACE: Room 142, Larson Building, 200 E. Gaines Street, Tallahassee, Florida
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, [phone]. If you are hearing or speech impaired, please contact the agency using the Florida Relay Service, [phone] (TDD) or [phone] (Voice).
THE PERSON TO BE CONTACTED REGARDING THE PROPOSED RULE IS: Sharon Gallops, Property Tax Technical Unit, Department of Revenue, 725 S. Calhoun St., Tallahassee, Florida 32399-0100, telephone [phone], e-mail address [e-mail]

THE FULL TEXT OF THE PROPOSED RULE IS:

12D-3.001 Introduction.

These rules are adopted to implement the provisions of Section 196.199, Florida Statutes, relating to taxation of interests of non-governmental lessees in property owned by governmental units. All applicable collection, administration and enforcement provisions of Chapter 199, Florida Statutes 2005, shall apply to those leasehold interests taxed as intangibles pursuant to Section 196.199(2)(b), Florida Statutes.

Specific Authority 195.027(1), 213.06(1) FS. Law Implemented s. 9., Ch. 2006-312, L.O.F., 196.001, 196.199, 199.023 (2005), 199.032 (2005), 213.05 FS. History–New 12- 31-80, Formerly 12D-3.01, Amended________.

 

12D-3.003 Assessment and Taxation of Interests of Non-governmental Lessees in Governmentally Owned Property Which are Subject to Ad Valorem Taxation.

(1) through (2) No change.

(3) Interests described in subsection 12D-3.002(4), F.A.C., upon which rental payments are due, pursuant to the agreement creating said interest, shall be taxed as intangible personal property pursuant to Section 199.032(1), Florida Statutes 2005. Nominal payments shall be deemed rental payments for purposes of determining the method of taxation but not for determining valuation of the interest.

(4) No change.

Specific Authority 195.027(1), 213.06(1) FS. Law Implemented s. 9. Ch. 2006-312, L.O.F., 196.001, 196.199, 199.023 (2005), 199.032 (2005), 213.05 FS. History–New 12-31-80, Formerly 12D-3.03, Amended _________.

NAME OF PERSON ORIGINATING PROPOSED RULE: Sharon Gallops, Property Tax Technical Unit, Department of Revenue, 725 S. Calhoun St., Tallahassee, Florida 32399-0100, telephone [phone], e-mail address [e-mail]
NAME OF SUPERVISOR OR PERSON WHO APPROVED THE PROPOSED RULE: Jerry Miller, Revenue Program Administrator, Property Tax Technical Unit, Department of Revenue, 725 S. Calhoun St. Tallahassee, Florida 32399-0100, telephone [phone]
DATE PROPOSED RULE APPROVED BY AGENCY HEAD: June 15, 2007
DATE NOTICE OF PROPOSED RULE DEVELOPMENT PUBLISHED IN FAW: November 22, 2006, Vol. 32, No. 47, p. 5502. A workshop was held on December 7, 2006. No comments were received during the workshop.