12D-16.001. Administration of Forms

(1) The Department shall prescribe all forms and instructions relating to their use, which shall be uniform throughout the state, to be used by county property appraisers, county tax collectors, clerks of the circuit court, and value adjustment boards in administering and collecting ad valorem taxes.

(2) Counties shall reproduce forms for distribution at the county officer’s expense.

(3) The Department shall prescribe one form for each purpose. Each form shall be uniform throughout the state as to size, content, layout dimensions and construction.

(4) The Executive Director may redesign any form as to size, shape, arrangement of content and number of copies for the more efficient and economical use of such form and for the inclusion of any additional statement or data specifically authorized by statute, and revise the instructions for use of such form without the formal approval of the head of the Department.

(5) A county officer may use a substitute form other than the form prescribed by the Department at the expense of his or her office and upon obtaining written permission from the Executive Director or the Executive Director’s designee. If the Executive Director, or the Executive Director’s designee, finds good cause to grant such permission, the county officer may continue to use the approved substitute form until any law that authorizes or affects the form is amended, repealed, or a letter of disapproval is issued by the Executive Director or the Executive Director’s designee.

(a) Should the Department promulgate an amendment to a current Department form, such approval for the local official substitute form will be rendered invalid and the local officials and their employees shall use the forms and follow the instructions of the forms furnished to them by the Department until such time as an amended substitute form is approved by the Executive Director or the Executive Director’s designee.

(b) The Executive Director, or his or her designee, shall find good cause to grant permission to use a substitute form when all of the following requirements have been met:

1. A substitute form request has been made in writing on official stationery by the county officer, or his or her designee, from the office using the form;

2. A camera ready copy or facsimile of the substitute form accompanies the request;

3. The substantive content of the substitute form is “materially identical” to the content and intended purpose or use of the form prescribed by the Department;

4. The substitute form is authorized by applicable law and rules;

5. There is no pending legislation or rule amendment which will affect the usage of the form;

6. The official sets forth justification of the need for the substitute form, including reasons for additions, deletions or other changes that alter the content of the Department’s prescribed form; and

7. The official has certified that the form is necessary, beneficial, and will not create any delay or impairment to the production of a lawful tax roll or the collection of tax, and the Executive Director, or his or her designee, so finds.

(6) Individual officers may use supplemental forms, produced at their own expense, which they deem expedient for the purpose of administering and collecting ad valorem taxes within their own jurisdictions. Such supplemental forms may be used in conjunction with and not be substituted for, nor used in lieu of, the forms prescribed by the Department.

Rulemaking Authority 195.027(1), 213.06(1) FS. Law Implemented 193.052, 195.002, 195.022 FS. History–New 10-12-76, Amended 4-11-80, Formerly 12D-16.01, Amended 1-11-94, 12-27-94, 12-30-04, 11-1-12.