Purpose


The purpose of amending Rule 12D-1.004, F.A.C., is to update the rule to reflect the changes to s. 193.501, F.S., in section 11 of Chapter 2016-128, L.O.F.; changing the April 1 filing deadline for property subject to an assessment on outdoor recreational or park lands or conservation easement to March 1, implementing section 2 of Chapter 2009-157, L.O.F.; incorporating forms used to apply to the property appraiser in s. 193.501, F.S.; and removing obsolete references. The effect of this rule amendment is to clarify the requirements of timely filing a return required in s. 193.052, F.S., incorporate form numbers to help identify the correct form to file and correct a filing deadline.