Summary


Sections 197.318 and 218.131, F.S., repealed by sections 4 and 36 of Chapter 2022-05, L.O.F., provided for the rebatement of taxes for residential improvements due to Hurricane Hermine, Hurricane Matthew, or Hurricane Irma occurring in 2016 and 2017. The proposed amendments to Rule 12D-16.002, F.A.C. (Index to Forms), adopt amendments to Form DR-420FC, Distribution to Fiscally Constrained Counties Application, that removes the offset for tax loss in fiscally constrained counties for damaged or destroyed property caused by specified hurricanes.