Purpose
The purpose of amending this rule is to implement statutory changes enacted in section 1 of Chapter 2016-110, L.O.F.; amend Form DR-418C, “Real Property Dedicated in Perpetuity for Conservation, Exemption Application,” to remove instructions requiring the property owner to annually reapply for the exemption; repeal Form DR-418CR, “Real Property Dedicated in Perpetuity for Conservation, Exemption Renewal,” to reflect the amendment to s. 196.26, F.S., removing the annual renewal notification to the property appraiser; and amend Form DR-501M, “Deployed Military Exemption Application,” to include subordinate military operations as amended in s. 196.173, F.S. The purpose of modifying Form DR-505, “Report of Discounts, Errors, Double Assessments, and Insolvencies,” is to comply with section 197.492, Florida Statutes. The tax collector prepares this form and certifies it to the Board of County Commissioners (BOCC) of the same county. The modification removes the requirement for the BOCCs to review the report for tax roll purposes. The effect of these proposed amendments is that affected parties will have an updated form available that complies with current law.