Purpose


The purpose of amending Distribution to Fiscally Constrained Counties Application (Form DR-420FC) is to delete the option to apply for tax losses relating to the reduction in tangible personal property value for citrus production/packing equipment rendered unused due to Hurricane Irma or citrus greening and add the option to apply for offsets from the reduction in ad valorem tax revenue resulting from implementation of section 197.318, Florida Statutes. The purpose of amending Certification of Tax Deed Application (Form DR-513) is to update the form to match language used in s. 197.502, F.S. The purpose of amending Tax Collector’s Warrant (Form DR-517) is to accept a request from the Florida Tax Collector Association to remove the word “paid.” The purpose of amending Agricultural Income and Information (Form DR-546) is to minimize the form to reduce the burden on the taxpayer and increase property owner response. The effect of these proposed amendments is that affected parties will have updated forms available that comply with current law. Rule text is on the Department’s website at http://floridarevenue.com/rules.