Purpose


The purposes of amending Rule 12D-1.004, F.A.C., are to update the rule to reflect the changes to s. 193.501, F.S., in section 11 of Chapter 2016-128, L.O.F.; change 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.; incorporate application forms to send to the property appraiser in s. 193.501, F.S.; and remove obsolete references. The effects of this rule amendment are to clarify the requirements of filing a timely return required in s. 193.052, F.S., incorporate form numbers to help identify the correct form to file, and correct a filing deadline.