The purpose of the proposed amendment to Rule 12D-17.004, F.A.C., is to implement the provisions of Chapter 2008-173, Laws of Florida, replacing corresponding portions of Emergency Rule 12DER11-11. This proposed amendment will incorporate new Truth ...

DEPARTMENT OF REVENUE
Property Tax Oversight Program

RULE NO.: RULE TITLE:
12D-17.004: Taxing Authority's Certification of Compliance; Notification by Department
12D-17.005: Taxing Authorities in Violation of Section 200.065, Florida Statutes
12D-17.006: Notification of Noncompliance; Withholding and Escrow of State Revenue Sharing Funds
PURPOSE AND EFFECT: The purpose of the proposed amendment to Rule 12D-17.004, F.A.C., is to implement the provisions of Chapter 2008-173, Laws of Florida, replacing corresponding portions of Emergency Rule 12DER11-11. This proposed amendment will incorporate new Truth in Millage (TRIM) forms for the property appraisers to apply to the TRIM process. The purpose of the proposed amendment to Rule 12D-17.005, F.A.C. is to implement provisions from Chapter 2008-173, L.O.F., to incorporate the procedure to be used by the taxing authority when taxes exceed the maximum total county or municipal ad valorem taxes according to Section 200.065(5), Florida Statutes, replacing corresponding portions of Emergency Rule 12DER11-11. The purpose of the proposed amendment to Rule 12D-17.006, F.A.C., is to implement the provisions of Chapter 2008-173, L.O.F., and to illustrate the process of notification of noncompliance when a taxing authority is in violation of Section 200.065(5), F.S., replacing corresponding portions of Emergency Rule 12DER11-11.
SUBJECT AREA TO BE ADDRESSED: Additional requirements in the taxing authority’s certification of truth in millage compliance process; violation of Section 200.065, F.S. when in excess of the maximum total county or municipal ad valorem taxes; and the process of notification of noncompliance. Rule text is posted on the Department’s website at: http://dor.myflorida.com/dor/property/legislation/09/.
RULEMAKING AUTHORITY: 195.027(1), 213.06(1), 218.26(1) FS.
LAW IMPLEMENTED: 195.002, 200.001, 200.065, 200.068, 213.05, 218.21, 218.23, 218.63 FS.
A RULE DEVELOPMENT WORKSHOP WILL BE HELD AT THE DATE, TIME AND PLACE SHOWN BELOW:
DATE AND TIME: July 19, 2011, 9:00 a.m. and, if necessary, continue on July 20, 2011, 9:00 a.m.
PLACE: Conference Room 1220, Building 1, Capital Circle Office Complex, 2450 Shumard Oak Blvd., Tallahassee, Florida. The public can also participate in this hearing through a simultaneous electronic broadcast of this event by the Department of Revenue using WebEx and conference calling technology from their home or office. The requirements to participate are access to the Internet and a telephone. Specific information about how to participate in this electronic meeting will be included in the Agenda for this hearing posted on the Department’s site at: http://dor.myflorida.com/dor/property/legislation/09/.
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: Janice Forrester at [phone] or [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, IF AVAILABLE, IS: Janice Forrester, Tax Law Specialist, Property Tax Oversight Program, Department of Revenue, P. O. Box 3000, Tallahassee, Florida 32315-3000, telephone [phone], [e-mail]

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