Florida Administrative Code › 12 - DEPARTMENT OF REVENUE › 12D - Property Tax Oversight Program › Chapter 12D-1 - GENERAL RULES › Section 12D-1.006 - Exchange of Information Among Appraisers, Tax Collectors, Department, Auditor General, and Other States

Current through Reg. 50, No. 138; July 16, 2024
(1) In
				accordance with Section
				195.084, F.S., and upon written
				request to the Executive Director reasonably specifying the data requested, the
				Auditor General, tax collector, or property appraiser may obtain data collected
				or generated by the Department which has to do with values of property in the
				counties or which pertain to levels of just valuation as required by the
				Constitution or statutes.
(2)
				Before any records of the Department, which are of a confidential nature, or
				which are of a confidential nature and are furnished to the Department by the
				United States or other states under reciprocal agreements are furnished to a
				property appraiser, tax collector, or the Auditor General, the Executive
				Director shall satisfy himself that suitable precautions have been taken by the
				property appraiser, tax collector, or the Auditor General to safeguard the
				confidential information from those not entitled to access thereto, and that
				within the requesting office, the confidential information will be released
				only to those employees within the office with a need to know the information
				in the performance of their official duties.
(3) Upon written request, reasonably
				specifying the items requested and order desired, the property appraiser or tax
				collector shall furnish to the Executive Director or the Auditor General all
				records in whatever form they may be, including, but not limited to,
				worksheets, property record cards, electronic data processing materials,
				listings, compilations or computations of recorded data. If requested, the
				compilations, computations, or listings of the recorded data shall be produced
				by electronic data processing outputs, including, but not limited to, tape,
				print-out, cards or disc.
(4) If
				exactly the same data or materials as requested have been previously provided
				the Department or Auditor General, the appraiser or collector shall so inform
				the agency presently requesting the materials of the agency that was previously
				provided the data or materials.
(5)
				Any and all data and samples developed or obtained by the Department of Revenue
				in the conduct of the studies pursuant to Section
				195.096, F.S., shall be
				confidential and exempt from Section
				119.07(1),
				F.S., during the study until a formal presentation of the findings is made.
				After the formal presentation of the findings, the Department of Revenue shall
				provide any and all data requested by a property appraiser developed or
				obtained in the conduct of the studies pursuant to Section
				195.096, F.S.
(6) In accordance with Section
				193.085(4)(d),
				F.S., and pursuant to a formal agreement for the mutual exchange of information
				with another state, returns and information from returns pertaining to railroad
				property may be shared by the Department.
Rulemaking Authority
					 195.027(1),
					 195.084(1),
					 213.06(1) FS.
					 Law Implemented 193.085,
					 195.022,
					 195.027,
					 195.084,
					 195.096
					 FS.
New 10-12-76, Formerly 12D-1.06, Amended 12-26-88,
					 10-30-91, 12-27-94.