Florida Administrative Code › 12 - DEPARTMENT OF REVENUE › 12D - Property Tax Oversight Program › Chapter 12D-1 - GENERAL RULES › Section 12D-1.010 - Reconciliation of Interim Tax Rolls - Form of Notification

Current through Reg. 50, No. 138; July 16, 2024
(1) Upon approval of the final assessment
				roll by the Executive Director, the property appraiser shall notify all
				taxpayers of their final approved assessments and of the time period for filing
				petitions on the form provided by the Department. This form of notice shall be
				mailed to the property owner as shown on the most recent tax roll or the name
				of the most recent owner as shown on the records of the property appraiser. The
				form of the notice shall be substantially as follows:
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(2)
				After certification of the final assessment roll by the value adjustment board
				pursuant to Section 193.122(2),
				F.S., the property appraiser shall, subject to the provisions of Section
				193.1145, F.S., recompute each
				provisional millage rate of the taxing units within his jurisdiction, so that
				the total taxes levied within each taxing unit after recomputation and
				adjustment of the millage rate shall be the same as the taxes which had been
				levied on the interim tax roll. The property appraiser shall notify each taxing
				unit as to the value of the recomputed or official millage rate.
(3) After the value adjustment board has
				completed its hearings, or if no petitions are filed before the board, and the
				board has certified to the property appraiser that no petitions were filed, the
				property appraiser shall review the certification of the value adjustment board
				reflecting all changes as made by the value adjustment board and shall extend
				the adjusted millage placed on such roll. Provided, however, that nothing
				herein shall preclude the property appraiser from challenging any action of the
				value adjustment board as provided by law.
(4) Upon recomputation, the property
				appraiser shall extend the taxes against the approved tax roll and shall
				prepare a reconciliation between the interim roll and the final approved
				roll.
(5) It shall be the duty and
				responsibility of the tax collector to compile and furnish to the property
				appraiser a compilation of the interim or provisional taxes paid on each parcel
				of property as levied on the interim assessment roll. The interim roll as
				certified by the tax collector to the clerk of the circuit court, or a
				certified copy of such roll, shall meet the requirements of this rule. Such
				compilation shall be furnished to the property appraiser no later than the date
				the assessment roll is certified to the property appraiser by the value
				adjustment board, pursuant to the provisions of Section
				193.122(2),
				F.S.
(6) The final reconciled tax
				roll certified by the property appraiser to the tax collector shall show, at a
				minimum for each parcel, the:
(a) Interim or
				provisional assessed value;
(b)
				Final assessed value;
(c)
				Difference between (a) & (b);
(d) Exemptions;
(e) Interim or provisional taxes
				paid;
(f) Final taxes
				due;
(g) Difference between
				paragraphs (e) and (f).