The purpose of the proposed amendments to Rule 12D-16.002, F.A.C., is to adopt forms to implement revisions to DOR’s rule chapter 12D-13, F.A.C., to implement changes the Legislature adopted in Chapter 2007-339, Laws of Florida (section 7); Chapter ...

 

DEPARTMENT OF REVENUE

Property Tax Oversight Program

RULE NO.:RULE TITLE:

12D-16.002Index to Forms

PURPOSE AND EFFECT: The purpose of the proposed amendments to Rule 12D-16.002, F.A.C., is to adopt forms to implement revisions to DOR’s rule chapter 12D-13, F.A.C., to implement changes the Legislature adopted in Chapter 2007-339, Laws of Florida (section 7); Chapter 2008-194, Laws of Florida (section 3); Chapter 2009-204, Laws of Florida (section 13); Chapter 2011-107, Laws of Florida (sections 2 and 3); Chapter 2011-151, Laws of Florida (all sections); Chapter 2011-181, Laws of Florida (section 3); Chapter 2012-57, Laws of Florida (section 3); Chapter 2012-193, Laws of Florida (sections 8, 9, and 10); Chapter 2013-148, Laws of Florida (section 1); Chapter 2013-246, Laws of Florida (section 2); and Chapter 2014-211, Laws of Florida (sections 4, 5, 6, 7, and 8); and update forms property appraisers, tax collectors and clerks of court use to administer, enforce, and collect local property taxes and non-ad valorem assessments.

The effect of this proposed amended rule is that taxpayers, property appraisers, tax collectors, and clerks of court will have updated and more efficient forms for paying and collecting property taxes and non-ad valorem assessments. This proposed draft rule and forms are posted on the Department’s website at http://dor.myflorida.com/dor/property/legislation/rules/.

SUMMARY: The proposed amendments to this rule amend Forms DR-409 (Certificate of Correction of Tax Roll), DR-453 (Notice of Tax Lien for Exemptions and Assessment Limitations), DR-453B (Notice of Tax Lien for Assessment of Escaped Taxes), DR-505 (Report of Discounts, Errors, Double Assessments, and Insolvencies), DR-506 (Tax Deed), DR-506E (Escheatment of Tax Deed), DR-509 (Tax Certificate), DR-509D (Deferred Payment Tax Certificate), DR-512 (Application for Tax Deed), DR-513 (Certification of Tax Deed Application), DR-514 (Notice of Sale of Tangible Personal Property for Delinquent Taxes), DR-517 (Tax Collector’s Warrant), DR-517L (Execution and Warrant for Collection of Delinquent Ad Valorem Leasehold Taxes), DR-518 (Cutout Request), DR-534 (Application for Installment Payment of Property Taxes).

The proposed amendments to this rule repeal Forms DR-507C (List of Certificates Sold for Taxes), and DR-517C(Warrant Register (Continuous)).

SUMMARY OF STATEMENT OF ESTIMATED REGULATORY COSTS AND LEGISLATIVE RATIFICATION: The Agency has determined that this will not have an adverse impact on small business or likely increase directly or indirectly regulatory costs in excess of $200,000 in the aggregate within one year after the implementation of the rule. A SERC has not been prepared by the Agency.

The Agency has determined that the proposed rule is not expected to require legislative ratification based on the statement of estimated regulatory costs or if no SERC is required, the information expressly relied upon and described herein: 1) no requirement for an SERC was triggered under Section 120.541(1), F.S.; and, 2) based on past experiences with activities for providing the public tax information and rules of this nature, the adverse impact or regulatory cost, if any, do not exceed nor would exceed any one of the economic analysis criteria in a SERC, as set forth in Section 120.541(2)(a), F.S.

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.

RULEMAKING AUTHORITY: 195.027(1), 213.06(1) FS.

LAW IMPLEMENTED: 92.525, 95.18, 136.03, 192.001(18), 192.0105, 193.052, 193.077, 193.085, 193.092, 193.114, 193.122, 193.155, 193.1554, 193.1555, 193.1556, 193.461, 193.501, 193.503, 193.625, 193.703, 194.011, 194.032, 194.034, 194.035, 194.037, 195.002, 195.022, 195.087, 196.011, 196.015, 196.031, 196.075, 196.095, 196.101, 196.121, 196.141, 196.151, 196.173, 196.183, 196.193, 196.1961, 196.1983, 196.1995, 196.202, 196.24, 196.26, 197.182, 197.222, 197.2423, 197.2425, 197.3632, 197.3635, 197.414, 197.432, 197.472, 197.502, 197.512, 197.552, 200.065, 200.069, 213.05, 218.12, 218.125, 218.66, 218.67 FS.

A HEARING WILL BE HELD AT THE DATE, TIME AND PLACE SHOWN BELOW:

DATE AND TIME: January 21, 2016, 10:00 a.m.

PLACE: Room 1220, Building 2, Capital Circle Office Complex, 2450 Shumard Oak Blvd., 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: Robert Blick 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 IS: Robert Blick, Tax Law Specialist, Property Tax Oversight Program, Department of Revenue, 2450 Shumard Oak Boulevard, Tallahassee, Florida 32315-3000, telephone: [phone], email [e-mail]

 

THE FULL TEXT OF THE PROPOSED RULE IS:

 

12D-16.002 Index to Forms.

(1) The following paragraphs list the forms adopted used by the Department of Revenue. A copy of these forms may be obtained from the Department’s website at http://dor.myflorida.com/dor/property/http://dor.myflorida.com/dor/, or by writing to: Director, Property Tax Oversight Program, Department of Revenue, Post Office Box 3000, Tallahassee, Florida 32315-3000. The Department of Revenue adopts, and incorporates by reference in this rule, the following forms and instructions:

	Form Number	Form Title	Effective Date
(2)	through (8)(b)	No change.
(9)(a)	DR-409	Certificate of Correction of Tax Roll (r. xx/xx 11/12) https://www.flrules.org/Gateway/reference.asp?No=Ref-01745	xx/xx 11/12
(b)	through (16)	No change
(17)(a)	DR-453	Notice of Tax Lien for Homestead Exemption and/or Limitation Exclusion Exemptions and Assessment Limitations (r. xx/xx 12/05	xx/xx 1/06
(b)	DR-453B	Notice of Tax Lien for Assessment of Escaped Taxes (r. xx/xx 12/03)	xx/xx 1/04
(c)	through (41)(d)	No change.
(42)	DR-505	List of Errors, Insolvencies, Double Assessments, and Discounts Report of Discounts, Errors, Double Assessments, and Insolvencies (r. xx/xx 7/92)	xx/xx 7/92
(43)(a)	DR-506	Tax Deed (r. xx/xx 1/95)	xx/xx 12/95
(b)	DR-506E	Escheatment Tax Deed (r. xx/xx 12/06)	xx/xx 10/07
(44)(a)	DR-507C	List of Certificates Sold for Taxes (r. 12/06)	10/07
(b)	DR-508	No change.
(45)(a)	DR-509	Tax Sale Certificate (Continuous) (r. xx/xx 7/93)	xx/xx 7/93
(b)	DR-509D	Deferred Payment Tax Sale Certificate (r. xx/xx 7/93)	xx/xx 7/93
(46)(a)	through (b)	No change.
(47)(a)	DR-512	Notice to Tax Collector of Application for Tax Deed (r. xx/xx 5/88)	xx/xx 5/88
(b)	DR-513	Tax Collector’s Certification of Tax Deed Application (r. xx/xx 12/03)	xx/xx 1/04
(c)	DR-514	Notice of Sale of Tangible Personal Property for Delinquent Taxes (r. xx/xx 9/91)	xx/xx 9/91
(48)(a)	through (d)	No change.
(e)	DR-517	Tax Collector’s Warrant for Collecting Personal Property Taxes (r. xx/xx 8/95)	xx/xx 12/95
(49)(a)	DR-517C	Warrant Register (continuous) (n. 9/82)	9/82
(b)	DR-517L	Execution and Warrant for Collection of Delinquent Ad Valorem Leasehold Taxes (r. xx/xx 12/96)	xx/xx 12/96
(50)(a)	DR-518	Cut Out Cutout Request (r. xx/xx 12/92)	xx/xx 12/92
(b)	through (52)(a)	No change.
(52)(b)	DR-534	Notice and Application for Alternative Payment of 20XX Property Taxes Application for Installment Payment of Property Taxes
		(r. xx/xx 12/11) https://www.flrules.org/Gateway/reference.asp?No=Ref-01807	xx/xx 11/12
(53)	through (61)(b)	No change.

Rulemaking Authority 195.027(1), 213.06(1) FS. Law Implemented 92.525, 95.18, 136.03, 192.001(18), 192.0105, 193.052, 193.077, 193.085, 193.092, 193.114, 193.122, 193.155, 193.1554, 193.1555, 193.1556, 193.461, 193.501, 193.503, 193.625, 193.703, 194.011, 194.032, 194.034, 194.035, 194.037, 195.002, 195.022, 195.087, 196.011, 196.015, 196.031, 196.075, 196.095, 196.101, 196.121, 196.141, 196.151, 196.173, 196.183, 196.193, 196.1961, 196.1983, 196.1995, 196.202, 196.24, 196.26, 197.182, 197.222, 197.2423, 197.2425, 197.3632, 197.3635, 197.414, 197.432, 197.472, 197.502, 197.512, 197.552, 200.065, 200.069, 213.05, 218.12, 218.125, 218.66, 218.67 FS. History–New 10-12-76, Amended 4-11-80, 9-17-80, 5-17-81, 1-18-82, 4-29-82, Formerly 12D-16.02, Amended 12-26-88, 1-9-92, 12-10-92, 1-11-94, 12-27-94, 12-28-95, 12-25-96, 12-30-97, 12-31-98, 2-3-00, 1-9-01, 12-27-01, 1-20-03, 1-26-04, 12-30-04, 1-16-06, 10-2-07, 3-30-10, 11-1-12, 9-10-15,  xx-xx-xx.

 

NAME OF PERSON ORIGINATING PROPOSED RULE: Robert Blick, Tax Law Specialist, Property Tax Oversight Program, Department of Revenue, 2450 Shumard Oak Boulevard, Tallahassee, Florida 32315-3000, telephone: [phone], email [e-mail]

NAME OF AGENCY HEAD WHO APPROVED THE PROPOSED RULE: The Governor and Cabinet of Florida

DATE PROPOSED RULE APPROVED BY AGENCY HEAD: 12/08/2015

DATE NOTICE OF PROPOSED RULE DEVELOPMENT PUBLISHED IN FAR: The first Notice of Rule Development for this proposed rule was published in the May 4, 2015 edition of the Florida Administrative Register (Vol. 41, No. 86, p. 2065). A second Notice of Rule Development for this proposed rule was published in the August 11, 2015 edition of the Florida Administrative Register, (Vol. 41, No. 155, p. 3647).