RULE NO.: RULE TITLE:
12D-6.006: Fee Time-Share Real Property
PURPOSE AND EFFECT: The purpose of these proposed amendments is to conform definitions contained in this rule to statutory changes. The effect of these proposed rule revisions is to provide property appraisers with better guidance regarding the assessment of fee timeshare properties.
SUBJECT AREA TO BE ADDRESSED: The subject of this rule is the procedures property appraisers use to assess ad valorem taxes on fee timeshare properties.
RULEMAKING AUTHORITY: 195.027(1), 213.06(1) FS.
LAW IMPLEMENTED: 192.001, 192.037, 193.011, 718.103, 719.103, 721.05, 721.08, 721.13 FS.
A RULE DEVELOPMENT WORKSHOP WILL BE HELD AT THE DATE, TIME AND PLACE SHOWN BELOW:
DATE AND TIME: August 14, 2012, 9:00 a.m.
PLACE: Conference Room 3503, Building 2, Capital Circle Office Complex, 2450 Shumard Oak Blvd., Tallahassee, Florida. The public can also participate in this workshop 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 workshop posted on the Departments site at the web site address listed: http://dor.myflorida.com/dor/property/legislation/.
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: Conference Room 3503, Building 2, Capital Circle Office Complex, 2450 Shumard Oak Blvd., Tallahassee, Florida. The public can also participate in this workshop 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 workshop posted on the Departments site at the web site address listed: http://dor.myflorida.com/dor/property/legislation/. 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: Larry Green, Senior Tax Specialist, Property Tax Oversight Program, Department of Revenue, 2450 Shumard Oak Boulevard, Tallahassee, Florida 32399-0129, telephone (850)617-8871, email greenlar@dor.state.fl.us
THE PRELIMINARY TEXT OF THE PROPOSED RULE DEVELOPMENT IS AVAILABLE AT NO CHARGE FROM THE CONTACT PERSON LISTED ABOVE.
The purpose of these proposed amendments is to conform definitions contained in this rule to statutory changes. The effect of these proposed rule revisions is to provide property appraisers with better guidance regarding the assessment of fee ...
Document Information
- Subject:
- The subject of this rule is the procedures property appraisers use to assess ad valorem taxes on fee timeshare properties.
- Purpose:
- The purpose of these proposed amendments is to conform definitions contained in this rule to statutory changes. The effect of these proposed rule revisions is to provide property appraisers with better guidance regarding the assessment of fee timeshare properties.
- Rulemaking Authority:
- 195.027(1), 213.06(1) FS.
- Law:
- 192.001, 192.037, 193.011, 718.103, 719.103, 721.05, 721.08, 721.13 FS.
- Contact:
- Larry Green, Senior Tax Specialist, Property Tax Oversight Program, Department of Revenue, 2450 Shumard Oak Boulevard, Tallahassee, Florida 32399-0129, telephone (850)617-8871, email greenlar@dor.state.fl.us
- Related Rules: (1)
- 12D-6.006. Fee Time-Share Real Property
- Subject: