reglab/statecodes huggingface dataset:
Florida Administrative Code › 12 - DEPARTMENT OF REVENUE › 12D - Property Tax Oversight Program › Chapter 12D-13 - TAX COLLECTORS RULES AND REGULATIONS › Section 12D-13.051 - General Rules Governing Redemption, Purchase, or Transfer of Tax Certificates (Repealed)

Current through Reg. 50, No. 138; July 16, 2024
Rulemaking Authority
					 195.022,
					 195.027(1),
					 213.06(1) FS.
					 Law Implemented 197.3632,
					 197.432,
					 197.433,
					 197.462,
					 197.472,
					 197.473
					 FS.
New 6-18-85, Formerly 12D-13.51, Amended 5-23-91, 12-13-92,
					 12-27-94, Repealed 4-5-16.
Florida Administrative Code › 12 - DEPARTMENT OF REVENUE › 12D - Property Tax Oversight Program › Chapter 12D-13 - TAX COLLECTORS RULES AND REGULATIONS › Section 12D-13.052 - Redemption or Purchase of Tax Certificates Belonging to the County (Repealed)

Current through Reg. 50, No. 138; July 16, 2024
Rulemaking Authority
					 195.027(1),
					 213.06(1) FS.
					 Law Implemented 197.172,
					 197.3632,
					 197.432,
					 197.446,
					 197.472
					 FS.
New 6-18-85, Formerly 12D-13.52, Amended 5-23-91, 12-13-92,
					 12-31-98, 12-30-02, Repealed 4-5-16.
Florida Administrative Code › 12 - DEPARTMENT OF REVENUE › 12D - Property Tax Oversight Program › Chapter 12D-13 - TAX COLLECTORS RULES AND REGULATIONS › Section 12D-13.053 - Redemption of Tax Certificates Sold to Purchaser Other than County (Repealed)

Current through Reg. 50, No. 138; July 16, 2024
Rulemaking Authority
					 195.027(1),
					 213.06(1) FS.
					 Law Implemented 197.3632,
					 197.472
					 FS.
New 6-18-85, Formerly 12D-13.53, Amended 5-23-91, 12-13-92,
					 Repealed 4-5-16.
Florida Administrative Code › 12 - DEPARTMENT OF REVENUE › 12D - Property Tax Oversight Program › Chapter 12D-13 - TAX COLLECTORS RULES AND REGULATIONS › Section 12D-13.054 - Transfer of Tax Certificates Sold to Purchaser Other than County (Repealed)

Current through Reg. 50, No. 138; July 16, 2024
Rulemaking Authority
					 195.022,
					 195.027(1),
					 213.06(1) FS.
					 Law Implemented 197.462,
					 197.472
					 FS.
New 6-18-85, Formerly 12D-13.54, Amended 5-23-91, Repealed
					 4-5-16.
Florida Administrative Code › 12 - DEPARTMENT OF REVENUE › 12D - Property Tax Oversight Program › Chapter 12D-13 - TAX COLLECTORS RULES AND REGULATIONS › Section 12D-13.055 - Redemption of Property After the Clerk Receives the Tax Collector's Certification

Current through Reg. 50, No. 138; July 16, 2024
(1) Anyone who
				wants to redeem property as authorized in section
				197.472(1),
				F.S., must pay the following costs, which accrue until the clerk issues a tax
				deed to the purchaser:
(a) All costs, charges,
				amounts paid for all tax certificates and delinquent taxes, interest, and fees
				that the applicant has paid.
(b)
				All other costs that the tax collector incurred to process the tax deed
				application or that the clerk incurred to schedule or conduct a tax deed
				sale.
Florida Administrative Code › 12 - DEPARTMENT OF REVENUE › 12D - Property Tax Oversight Program › Chapter 12D-13 - TAX COLLECTORS RULES AND REGULATIONS › Section 12D-13.056 - Record of Tax Certificates Sold

Current through Reg. 50, No. 138; July 16, 2024
The following information must be recorded:
(1) The information required in section
				197.432(9),
				F.S.
(2) The cancellation of tax
				certificates, including date of cancellation.
(3) The date a certificate, or portion of a
				certificate, expired or was redeemed, purchased or transferred, and the name of
				the transferee or person redeeming or purchasing it, including the amount
				paid.
Rulemaking Authority
					 195.027(1),
					 213.06(1) FS.
					 Law Implemented 197.432,
					 197.472,
					 197.473
					 FS.
New 6-18-85, Formerly 12D-13.56, Amended
					 4-5-16.
Florida Administrative Code › 12 - DEPARTMENT OF REVENUE › 12D - Property Tax Oversight Program › Chapter 12D-13 - TAX COLLECTORS RULES AND REGULATIONS › Section 12D-13.057 - Cancellation of Void Tax Certificates and Tax Deeds; Procedure

Current through Reg. 50, No. 138; July 16, 2024
When a void tax certificate or tax deed must be cancelled as
				  provided by law, the tax collector must complete and send Form DR-510,
				  Cancellation or Correction of Tax Certificate, incorporated by reference in
				  rule 12D-16.002, F.A.C., to the
				  Department and add a memorandum of error to the list of tax certificates
				  sold.
Rulemaking Authority
					 195.027(1),
					 213.06(1) FS.
					 Law Implemented 197.122,
					 197.182,
					 197.432,
					 197.442,
					 197.443,
					 197.444,
					 197.447
					 FS.
New 6-18-85, Formerly 12D-13.57, Amended 5-23-91, 12-31-98,
					 7-1-99, 4-5-16.
Florida Administrative Code › 12 - DEPARTMENT OF REVENUE › 12D - Property Tax Oversight Program › Chapter 12D-13 - TAX COLLECTORS RULES AND REGULATIONS › Section 12D-13.058 - Cancellation of Tax Certificates, Suit by Holder (Repealed)

Current through Reg. 50, No. 138; July 16, 2024
Rulemaking Authority
					 195.027(1),
					 213.06(1) FS.
					 Law Implemented 197.182,
					 197.432,
					 197.443,
					 197.444
					 FS.
New 6-18-85, Formerly 12D-13.58, Amended 5-23-91, 12-31-98,
					 Repealed 4-5-16.
Florida Administrative Code › 12 - DEPARTMENT OF REVENUE › 12D - Property Tax Oversight Program › Chapter 12D-13 - TAX COLLECTORS RULES AND REGULATIONS › Section 12D-13.059 - Statute of Limitations on Tax Certificates and Tax Warrants (Repealed)

Current through Reg. 50, No. 138; July 16, 2024
Rulemaking Authority
					 195.027(1),
					 213.06(1) FS.
					 Law Implemented 95.051,
					 194.171,
					 197.3632,
					 197.416,
					 197.482
					 FS.
New 6-18-85, Formerly 12D-13.59, Amended 12-13-92, Repealed
					 4-5-16.
Florida Administrative Code › 12 - DEPARTMENT OF REVENUE › 12D - Property Tax Oversight Program › Chapter 12D-13 - TAX COLLECTORS RULES AND REGULATIONS › Section 12D-13.060 - Application for Obtaining Tax Deed by Certificate Holder; Fees

Current through Reg. 50, No. 138; July 16, 2024
(1) PROCEDURE: APPLICATION FOR TAX DEED BY
				COUNTY. Each year, the tax collector must notify the board of county
				commissioners or the governing board of the county of all county held tax
				certificates for which a tax deed can be applied under section
				197.502(3),
				F.S.
(2) PROCEDURE: APPLICATION FOR
				TAX DEED BY CERTIFICATE HOLDERS OTHER THAN THE COUNTY.
(a) The tax deed application, Form DR-512
				(Notice to Tax Collector of Application for Tax Deed, incorporated by reference
				in rule 12D-16.002, F.A.C.), is not
				considered complete until all required taxes, interest, costs and fees have
				been paid as required by section
				197.502(2),
				F.S.
(b) If the application is not
				completed by the applicant, the tax collector may cancel the application and no
				payments made by the applicant will be refunded.
(c) If the applicant is the only tax
				certificate holder of record on the property included in the application, then
				it is not necessary for the applicant to redeem certificates he or she owns in
				connection with the application for tax deed. However, the certificates must be
				surrendered and the face value of all surrendered certificates must be included
				in the opening bid.
(d)
1. Consolidated applications may be accepted,
				at the tax collector's discretion, using a single Form DR-512.
2. The tax collector may collect a $75 fee
				for each separate tax deed application.
3. For each parcel included in a consolidated
				application, there must be separate:
a.
				Certifications on Form DR-513 (Tax Collector's Certification, incorporated by
				reference in rule 12D-16.002, F.A.C.), issued by
				the tax collector according to section
				197.502, F.S.;
b. Statements as provided by section
				197.502(4),
				F.S.; and,
c. Tax deeds issued
				according to section 197.502(9),
				F.S.
Florida Administrative Code › 12 - DEPARTMENT OF REVENUE › 12D - Property Tax Oversight Program › Chapter 12D-13 - TAX COLLECTORS RULES AND REGULATIONS › Section 12D-13.061 - Minimum Standards for Property Information Reports Made in Connection with Tax Deed Applications

Current through Reg. 50, No. 138; July 16, 2024
(1) Property
				information reports must cover a minimum of 20 years before the tax deed
				application.
(2) The tax collector
				may choose to accept the property information report in paper or electronic
				form.
Rulemaking Authority
					 195.022,
					 195.027(1),
					 213.06(1) FS.
					 Law Implemented 197.502
					 FS.
New 6-18-85, Formerly 12D-13.61, Amended 12-3-01, 12-30-04,
					 4-5-16, 1-8-19.
Florida Administrative Code › 12 - DEPARTMENT OF REVENUE › 12D - Property Tax Oversight Program › Chapter 12D-13 - TAX COLLECTORS RULES AND REGULATIONS › Section 12D-13.062 - Notices; Advertising, Mailing, Delivering and Posting of Notice of Tax Deed Sale

Current through Reg. 50, No. 138; July 16, 2024
(1)
(a) After receiving the tax collector's
				certification and the tax deed application, the clerk must publish a notice of
				the pending sale once each week for four consecutive weeks in a local
				newspaper.
(b)
1. Proof of publication may be copies of all
				four advertisements showing the date the advertisements were published. The
				four advertisements must remain intact with the date line of the paper
				shown.
2. Proof of advertisement
				may also be in the form of a publisher's affidavit with one copy of the
				advertisement attached.
(c)
1. The
				form of the notice and the information it contains must be substantially as
				follows:
NOTICE OF APPLICATION FOR TAX DEED
The holder of the following tax certificates has filed the
				  certificates for a tax deed to be issued. The certificate numbers and years of
				  issuance, the description of the property, and the names in which it was
				  assessed are:
___ Certificate No./Year of Issuance/Description of
				  Property/Name in which assessed
All of the property is in _________ County, Florida.
Unless the certificate or certificates are redeemed according
				  to law, the property described in the certificate or certificates will be sold
				  to the highest bidder on _______ (date and time).
Clerk of Circuit Court, ___________ County, Florida Ad No.
				  ___
2. The notice must be
				single column and the size of the print must be the same as any other legal
				advertisement. The clerk must not consolidate legal advertisements of tax deed
				applications with different legal descriptions.
Florida Administrative Code › 12 - DEPARTMENT OF REVENUE › 12D - Property Tax Oversight Program › Chapter 12D-13 - TAX COLLECTORS RULES AND REGULATIONS › Section 12D-13.0625 - Priority for Fee Owners of Subsurface Rights

Current through Reg. 50, No. 138; July 16, 2024
When a tax certificate on subsurface rights is purchased by
				  the fee owner and an application for a tax deed is started under section
				  197.502, F.S., the fee owner is
				  in the same position as other bidders at the clerk's sale. Priority extends
				  only to the purchase of a tax certificate by the fee owner and does not extend
				  to the purchase of any tax deed.
Rulemaking Authority
					 195.022,
					 195.027(1),
					 213.06(1) FS.
					 Law Implemented 193.481,
					 197.343,
					 197.502
					 FS.
New 4-5-16.
Florida Administrative Code › 12 - DEPARTMENT OF REVENUE › 12D - Property Tax Oversight Program › Chapter 12D-13 - TAX COLLECTORS RULES AND REGULATIONS › Section 12D-13.063 - Tax Deed Sale at Public Auction

Current through Reg. 50, No. 138; July 16, 2024
(1)
(a) The statutory (opening) bid required by
				the clerk at the sale must be the sum of:
1.
				Current taxes, if due,
2. All
				outstanding tax certificates redeemed or surrendered,
3. Any delinquent taxes and non-ad valorem
				assessments,
4. The amount of the
				tax certificate on which the application for tax deed is based,
5. The tax collector's fees and costs as
				specified,
6. The sheriff's fees
				for delivering and posting notices,
7. The clerk's fees and costs according to
				section 28.24, F.S.,
8. Interest on the total, computed at 1.5
				percent per month, beginning the month after the date of application and
				continuing through the month of the sale, and
9. All tax certificates that were
				sold.
Florida Administrative Code › 12 - DEPARTMENT OF REVENUE › 12D - Property Tax Oversight Program › Chapter 12D-13 - TAX COLLECTORS RULES AND REGULATIONS › Section 12D-13.064 - Lands Available for Taxes (Repealed)

Current through Reg. 50, No. 138; July 16, 2024
Rulemaking Authority
					 195.027(1),
					 213.06(1) FS.
					 Law Implemented 125.411,
					 197.447,
					 197.502,
					 197.542
					 FS.
New 6-18-85, Formerly 12D-13.64, Amended 12-30-99, 1-26-04,
					 12-30-04, Repealed 4-5-16.
Florida Administrative Code › 12 - DEPARTMENT OF REVENUE › 12D - Property Tax Oversight Program › Chapter 12D-13 - TAX COLLECTORS RULES AND REGULATIONS › Section 12D-13.065 - Disbursement of Sale Proceeds (Repealed)

Current through Reg. 50, No. 138; July 16, 2024
Rulemaking Authority
					 195.022,
					 195.027(1),
					 213.06(1) FS.
					 Law Implemented 195.022,
					 197.473,
					 197.502,
					 197.522,
					 197.532,
					 197.542,
					 197.582,
					 298.36,
					 298.365,
					 298.366,
					 298.465,
					 298.54
					 FS.
New 6-18-85, Formerly 12D-13.65, Amended 1-26-04, 4-5-16,
					 Repealed 1-8-19.
Florida Administrative Code › 12 - DEPARTMENT OF REVENUE › 12D - Property Tax Oversight Program › Chapter 12D-13 - TAX COLLECTORS RULES AND REGULATIONS › Section 12D-13.066 - Procedure, Tax Deed Corrections and Cancellations

Current through Reg. 50, No. 138; July 16, 2024
(1) Tax deeds already issued may only be
				canceled, set aside or determined to be void by a judicial decree.
(2)
(a)
				When a tax deed has been issued incorrectly and the tax deed holder agrees to
				transfer the tax deed to the county the clerk must refund to the tax deed
				holder the amount paid for the tax deed plus any subsequent taxes paid as
				provided by section 197.542, F.S.
(b) If the tax deed is voluntarily
				surrendered, it is not necessary for the clerk to obtain a judicial
				determination of the validity of the tax deed.
Florida Administrative Code › 12 - DEPARTMENT OF REVENUE › 12D - Property Tax Oversight Program › Chapter 12D-13 - TAX COLLECTORS RULES AND REGULATIONS › Section 12D-13.067 - Tax Collector's Certification, Murphy Act Lands (Repealed)

Current through Reg. 50, No. 138; July 16, 2024
Rulemaking Authority
					 195.022,
					 195.027(1),
					 213.06(1) FS.
					 Law Implemented 195.002,
					 195.022,
					 253.82
					 FS.
New 6-18-85, Formerly 12D-13.67, Amended 12-31-98, Repealed
					 4-5-16.
Florida Administrative Code › 12 - DEPARTMENT OF REVENUE › 12D - Property Tax Oversight Program › Chapter 12D-15 - APPROVED BIDDERS AND THE MINIMUM STANDARDS CONTRACT › Section 12D-15.001 - Certification for Approved Bidder's List (Repealed)

Current through Reg. 50, No. 138; July 16, 2024
Rulemaking Authority
					 195.027(1),
					 213.06(1) FS.
					 Law Implemented 195.095,
					 213.05
					 FS.
New 11-9-76, Formerly 12D-15.01, Amended 11-21-91, 4-18-94,
					 Repealed 1-11-11.
Florida Administrative Code › 12 - DEPARTMENT OF REVENUE › 12D - Property Tax Oversight Program › Chapter 12D-15 - APPROVED BIDDERS AND THE MINIMUM STANDARDS CONTRACT › Section 12D-15.004 - General Provisions of Minimum Standards Contract (Repealed)

Current through Reg. 50, No. 138; July 16, 2024
Rulemaking Authority
					 195.027(1),
					 213.06(1) FS.
					 Law Implemented 195.095,
					 213.05
					 FS.
New 11-9-76, Formerly 12D-15.04, Repealed
					 1-11-11.
Florida Administrative Code › 12 - DEPARTMENT OF REVENUE › 12D - Property Tax Oversight Program › Chapter 12D-15 - APPROVED BIDDERS AND THE MINIMUM STANDARDS CONTRACT › Section 12D-15.005 - Minimum Standards Contract Provisions for Mass Data Reappraisals (Repealed)

Current through Reg. 50, No. 138; July 16, 2024
Rulemaking Authority
					 195.027(1),
					 213.06(1) FS.
					 Law Implemented 195.095,
					 213.05
					 FS.
New 11-9-76, Formerly 12D-15.05, Repealed
					 1-11-11.
Florida Administrative Code › 12 - DEPARTMENT OF REVENUE › 12D - Property Tax Oversight Program › Chapter 12D-15 - APPROVED BIDDERS AND THE MINIMUM STANDARDS CONTRACT › Section 12D-15.006 - Minimum Standards Contract Provisions for Computer Software Development (Repealed)

Current through Reg. 50, No. 138; July 16, 2024
Rulemaking Authority
					 195.027(1),
					 213.06(1) FS.
					 Law Implemented 195.095,
					 213.05
					 FS.
New 11-9-76, Formerly 12D-15.06, Repealed
					 1-11-11.
Florida Administrative Code › 12 - DEPARTMENT OF REVENUE › 12D - Property Tax Oversight Program › Chapter 12D-15 - APPROVED BIDDERS AND THE MINIMUM STANDARDS CONTRACT › Section 12D-15.007 - Minimum Standards Contract Provisions for Procurement of Electronic Data Processing Equipment (Repealed)

Current through Reg. 50, No. 138; July 16, 2024
Rulemaking Authority
					 195.027(1),
					 213.06(1) FS.
					 Law Implemented 195.095,
					 213.05
					 FS.
New 11-9-76, Formerly 12D-15.07, Repealed
					 1-11-11.
Florida Administrative Code › 12 - DEPARTMENT OF REVENUE › 12D - Property Tax Oversight Program › Chapter 12D-15 - APPROVED BIDDERS AND THE MINIMUM STANDARDS CONTRACT › Section 12D-15.008 - Minimum Standards Contract Provisions for Data Processing Services (Repealed)

Current through Reg. 50, No. 138; July 16, 2024
Rulemaking Authority
					 195.027(1),
					 213.06(1) FS.
					 Law Implemented 195.095,
					 213.05
					 FS.
New 11-9-76, Formerly 12D-15.08, Repealed
					 1-11-11.
Florida Administrative Code › 12 - DEPARTMENT OF REVENUE › 12D - Property Tax Oversight Program › Chapter 12D-15 - APPROVED BIDDERS AND THE MINIMUM STANDARDS CONTRACT › Section 12D-15.009 - Supplemental Agreement to Minimum Standards Contract (Repealed)

Current through Reg. 50, No. 138; July 16, 2024
Rulemaking Authority
					 195.027(1),
					 213.06(1) FS.
					 Law Implemented 195.095,
					 213.05
					 FS.
New 11-9-76, Formerly 12D-15.09, Repealed
					 1-11-11.
Florida Administrative Code › 12 - DEPARTMENT OF REVENUE › 12D - Property Tax Oversight Program › Chapter 12D-17 - TRUTH IN MILLAGE ("TRIM") COMPLIANCE › Section 12D-17.001 - Scope

Current through Reg. 50, No. 138; July 16, 2024
(1) This chapter applies to determinations by
				the Department of compliance with the Truth in Millage ("TRIM") laws by taxing
				authorities. In order to be eligible to participate in revenue sharing beyond
				the minimum entitlement for any fiscal year, Chapters 200 and 218, F.S.,
				provide that taxing authorities must levy revenue in the form required by
				Section 218.23(1),
				F.S., of 3 mills on the dollar of ad valorem taxes, or the equivalent from ad
				valorem taxes, occupational license taxes, and utility taxes, and must file
				with the Department a certification that such taxing authority is in compliance
				with Section 200.065, F.S. Additionally,
				Sections 218.23(1) and
				218.63(2),
				F.S., provide that to receive its share of revenue sharing funds, a unit of
				local government not levying a property tax must file with the Department a
				certification not later than November 1 that the requirements of Section
				200.065, F.S., if applicable,
				were met.
(2) In the event the
				taxing authority does not fulfill these requirements, then under the provisions
				of Sections 200.065(12),
				218.23(1) and
				218.63(2),
				F.S., the taxing authority shall not receive its share of state revenue sharing
				funds and shall be subject to forfeiture of such funds. In such event, the
				Department will withhold and escrow state revenue sharing funds pursuant to
				this rule and Rule 12-10, F.A.C.
(3) It is the intent of this rule chapter to
				serve as a supplement to interpret and to explain the administration of the
				relevant statutes and not to restate or substitute for them. The applicable
				statutes should be read in concert with these rules.
(4) The Executive Director, or the Executive
				Director's designee, shall make determinations of compliance with the Truth in
				Millage ("TRIM") laws and shall otherwise administer the provisions of Chapters
				200 and 218, F.S.
(5) Nothing
				contained in this rule chapter shall serve to authorize or extend any millage
				in excess of the maximum millage authorized by law. See, for example, Sections
				125.01(1)(q),
				200.071,
				200.081 and
				200.091, F.S., and Article VII,
				section 9(b), Florida Constitution.
Rulemaking Authority
					 195.027(1),
					 213.06(1),
					 218.26(1) FS.
					 Law Implemented 195.002,
					 200.065,
					 200.068,
					 213.05,
					 218.21,
					 218.23,
					 218.63
					 FS.
New 6-20-91, Amended
					 10-30-91.
Florida Administrative Code › 12 - DEPARTMENT OF REVENUE › 12D - Property Tax Oversight Program › Chapter 12D-17 - TRUTH IN MILLAGE ("TRIM") COMPLIANCE › Section 12D-17.0035 - Instructions and Calculations

Current through Reg. 50, No. 138; July 16, 2024
(1)
				Rolled-back rate. Specific instructions for calculating the rolled-back rate
				are contained in the TRIM compliance instructions for completing Form DR-420.
				In general, the calculation of the rolled-back rate shall include all millages
				exclusive of voted debt service levies and millages in excess of the 10 mill
				cap pursuant to Section
				200.071, F.S.
(2)
(a)
				Percent increase over the current year rolled-back rate of tentative millage.
				The calculation is: current year aggregate tentative millage divided by the
				current year aggregate rolled-back rate, minus 1.00, times 100, equals the
				percent to publish in the Notice of Tax Increase advertisement. In other words,
				the actual calculation would be:
((current year aggregate tentative millage/current year
				  aggregate rolled-back rate) - 1.00) x 100 = percent to advertise in
Notice of Tax
Increase advertisement.
(b) Percent increase over the rolled back
				rate of final millage. The calculation is: current year final millage divided
				by the current year rolled-back rate, minus 1.00, times 100 equals the percent
				to state in the ordinance or resolution as required by Section
				200.065(2)(d),
				F.S. In other words, the actual calculation would be:
((current year final millage/rolled-back rate) - 1.00) x 100
				  = percent to state in resolution or ordinance
Florida Administrative Code › 12 - DEPARTMENT OF REVENUE › 12D - Property Tax Oversight Program › Chapter 12D-17 - TRUTH IN MILLAGE ("TRIM") COMPLIANCE › Section 12D-17.007 - Taxing Authorities Failing to Timely File Certification; Forfeiture of State Revenue Sharing Funds

Current through Reg. 50, No. 138; July 16, 2024
(1) Any taxing
				authority which has not certified compliance on Form DR-487, and provided all
				documentation as required in Section
				200.065, F.S., or this rule
				chapter, shall be subject to forfeiture of state funds otherwise available to
				it for the 12 months following a determination of noncompliance by the
				Department.
(2) The Department
				shall notify the taxing authority, using its last known address, that it is in
				violation of Section 200.065, F.S., and is subject to
				forfeiture of state revenue sharing funds otherwise available to it. The
				Department's determination of non-compliance shall be deemed made on the date
				of the initial notification of the violation(s) to the taxing authority.
(a) The Department shall direct the tax
				collector to hold all ad valorem revenues for the taxing authority collected in
				violation of Section 200.065, F.S., which shall
				normally be those revenues in excess of the rolled-back rate, in escrow, except
				those revenues from voted levies or levies imposed pursuant to Section
				1011.60(6),
				F.S. The funds shall be held in escrow until the completion and approval by the
				Department of the process required by Section
				200.065(13)(c),
				F.S., and this rule section.
(b)
				The Department of Revenue, Property Tax Oversight Program shall immediately
				notify in writing the General Tax Administration of the noncompliance. That
				program shall proceed consistently with Sections
				218.23(1) and
				218.63(2),
				F.S., and Chapter 12-10, F.A.C., to withhold revenue sharing funds, and to hold
				such funds in escrow until the noncompliance is cured, or if not cured, to
				transfer such funds to the General Revenue Fund for the 12 months following the
				determination of noncompliance by the Department.
Florida Administrative Code › 12 - DEPARTMENT OF REVENUE › 12D - Property Tax Oversight Program › Chapter 12D-17 - TRUTH IN MILLAGE ("TRIM") COMPLIANCE › Section 12D-17.008 - Computation of Time

Current through Reg. 50, No. 138; July 16, 2024
(1) The time
				periods specified in this rule chapter shall be determined by using the date of
				certification of value by the property appraiser pursuant to Section
				200.065(1),
				F.S., or July 1, whichever is later. This date shall be the certification date,
				and it shall be immaterial whether it falls on a Saturday, Sunday, or legal
				holiday.
(2) In computing any
				period of time prescribed or allowed by this rule chapter or by Section
				200.065, F.S., the day of the
				act from which the designated period of time begins shall not be included,
				except for the certification date, which shall always be day 1 and shall be
				included. Where the term "within" is used in this rule chapter, and in Section
				200.065, F.S., in reference to a
				period of days, it shall be construed to mean "not later than" that number of
				days, and vice versa. The last day of the period shall be included even if it
				is a Saturday, Sunday, or legal holiday. That event shall not operate to extend
				or to change the day of the act from which any other periods begin to
				run.
(3) As used in this rule,
				legal holiday means those days designated in Section
				110.117, F.S., and any other day
				the taxing authority's offices are closed.
(4) The time periods in this rule chapter may
				be shortened by coordinating with the property appraiser subject to the
				requirements of Section
				200.065(12),
				F.S.
Rulemaking Authority
					 195.027(1),
					 213.06(1),
					 218.26(1) FS.
					 Law Implemented 195.002,
					 200.065,
					 200.068,
					 213.05,
					 218.21,
					 218.23,
					 218.63
					 FS.
New 6-20-91.
Florida Administrative Code › 12 - DEPARTMENT OF REVENUE › 12D - Property Tax Oversight Program › Chapter 12D-17 - TRUTH IN MILLAGE ("TRIM") COMPLIANCE › Section 12D-17.009 - Tax Roll Approval; Extended Time Frames; Method of Adjustment of Millage

Current through Reg. 50, No. 138; July 16, 2024
(1) In the event that a review notice is
				issued by the Department in reviewing a tax roll pursuant to Section
				193.1142(4) or
				(5), F.S., and Rule
				12D-8.020, F.A.C., the following
				provisions shall apply:
(a) The property
				appraiser shall make any necessary adjustment required by Section
				200.065(11),
				F.S., to the proposed millage rates provided by the taxing authority prior to
				issuing the notice of proposed property taxes, the TRIM notice, required by
				Section 200.065(2)(b),
				F.S. These adjustments shall include all millages which are applicable to the
				taxable value on the approved tax roll at variance with the value certified by
				the property appraiser pursuant to Section
				200.065(1),
				F.S, on the certification date. The property appraiser shall provide written
				notice of the amount of the millage adjustment to all taxing authorities
				affected by the adjustment within 5 days of the date the tax roll is
				approved.
(b) If, as a result of
				the review notice and the remedial steps by the property appraiser, the TRIM
				notice, as required by Section
				200.065(2)(b),
				F.S., is issued after the deadline (55 days after the certification date), all
				subsequent deadlines provided in this rule chapter shall be extended a like
				number of days. In this event, the deadline date for the TRIM notice (the 55th
				day after the certification date) shall not be included in calculating the
				number of extended days. Beginning with the day after the deadline date for the
				TRIM notice, the number of extended days shall be counted until the day the tax
				roll was approved by the Department. That latter day shall be
				included.
Florida Administrative Code › 12 - DEPARTMENT OF REVENUE › 12D - Property Tax Oversight Program › Chapter 12D-17 - TRUTH IN MILLAGE ("TRIM") COMPLIANCE › Section 12D-17.010 - Certification of Compliance and Application

Current through Reg. 50, No. 138; July 16, 2024
Each year prior to November 1, or within 30 days of an
				  ordinance or resolution adopting a millage levy, the taxing authority shall
				  file a Certification of Compliance, Form DR-487, with the Department. It shall
				  be the duty of each taxing authority required to submit certified information
				  to the Department, pursuant to this rule chapter, to file timely information.
				  Any taxing authority failing to provide timely information required by this
				  rule chapter shall, by such action or noncompliance, authorize the Department
				  to use the best information available. If no such information is available, the
				  Department may take any necessary action, including disqualification from
				  revenue sharing, either partial or entire. Further, by such action or
				  noncompliance the taxing authority shall waive any right to challenge the
				  determination of the Department as to its portion, if any, pursuant to the
				  privilege of receiving shared revenues under this rule
				  chapter.
Rulemaking Authority
					 195.027(1),
					 213.06(1),
					 218.26(1) FS.
					 Law Implemented 195.002,
					 200.065,
					 200.068,
					 213.05,
					 218.21,
					 218.23,
					 218.26(4),
					 218.63
					 FS.
New 6-20-91.
Florida Administrative Code › 12 - DEPARTMENT OF REVENUE › 12D - Property Tax Oversight Program › Chapter 12D-18 - NON-AD VALOREM ASSESSMENTS AND SPECIAL ASSESSMENTS › Section 12D-18.001 - Scope

Current through Reg. 50, No. 138; July 16, 2024
This chapter applies to non-ad valorem assessments including
				  special assessments, which are, or have been, qualified to be liens on
				  homestead real property. This rule chapter applies to property appraisers, tax
				  collectors, and local governing boards which elect to implement the levy,
				  collection and enforcement provisions of Sections
				  197.363 through
				  197.3635, F.S., for non-ad
				  valorem assessments or special assessments. A local government may elect to
				  prepare a non-ad valorem assessment roll and certify it to the tax collector
				  for collection in accordance with this rule chapter. A local government and
				  property appraiser may elect to have special assessments certified to the tax
				  collector on the tax roll of the property appraiser regardless of whether such
				  has been done prior to January 1, 1990, and if certain conditions are met in
				  accordance with this rule chapter. The provisions of this rule chapter are,
				  therefore, in part, an option for property appraisers, and local governing
				  boards which comply with this rule chapter. The provisions of this rule chapter
				  are also available for existing non-ad valorem assessments, including existing
				  special assessments, which are collectible as liens, and were imposed and
				  collected prior to January 1, 1990. Nothing contained in this rule chapter
				  shall be construed to authorize the levy, collection and enforcement of a
				  non-ad valorem assessment, including special assessments, unless such authority
				  is provided for in applicable constitutional and statutory provisions. It is
				  the duty of the local government to determine, under law, whether an assessment
				  levy is constitutional and may be collected as a lien. The duties of the
				  property appraisers and tax collectors under Section
				  197.3632, F.S., are ministerial
				  and shall not be construed to authorize any levy. The election to comply with
				  this rule chapter and Sections
				  197.363 through
				  197.3635, F.S., shall be made
				  only in accordance with this rule chapter.
Rulemaking Authority
					 195.027(1),
					 197.3632(11),
					 197.3635,
					 213.06(1) FS.
					 Law Implemented 197.322,
					 197.363,
					 197.3631,
					 197.3632,
					 197.3635,
					 213.05
					 FS.
New 2-21-91, Amended
					 12-30-97.
Florida Administrative Code › 12 - DEPARTMENT OF REVENUE › 12D - Property Tax Oversight Program › Chapter 12D-18 - NON-AD VALOREM ASSESSMENTS AND SPECIAL ASSESSMENTS › Section 12D-18.002 - Definitions

Current through Reg. 50, No. 138; July 16, 2024
(1) The definitions applicable under this
				rule chapter shall be those set forth in Sections
				189.012,
				197.102 and
				197.3632, F.S., and Rules
				12D-1.002 and
				12D-13.001, F.A.C.
(2) In addition, the following definitions
				shall apply:
(a) "Ad valorem method of
				collection" means placement of any non-ad valorem assessment, including any
				special assessment, on the tax notice for use of the collection provisions in
				Rule Chapter 12D-13, F.A.C., and Chapter 197, F.S.
(b) "Capital project assessment" means a
				non-ad valorem assessment which is levied to fund a capital project, and which
				may be payable in annual payments with interest over a number of years. The
				name of any particular levy is immaterial if the levy meets this definition and
				otherwise qualifies for the provisions of this rule chapter.
(c) "Change in the use of assessment revenue"
				means allocation of assessment revenue for general purposes or to benefit lands
				which are not identified in the assessment-authorizing statute or judicial
				decree or the ordinance, resolution or other act of the local government
				imposing the assessment.
(d)
				"Existing levy" means an assessment which has been imposed, placed on a roll
				and collected for the first time prior to January 1, 1990.
(e) "Levied for the first time" means imposed
				for the first time by county or municipal ordinance or special district
				resolution after January 1, 1990.
(f) "New non-ad valorem assessment" or "new
				special assessment" means an authorized assessment that was imposed for the
				first time by ordinance or resolution effective on or after January 1, 1990,
				and which is sought to be collected pursuant to Sections
				197.3632 and
				197.3635, F.S.
(g) "Non-ad valorem assessment, " for
				purposes of this rule chapter, means only those assessments which are not based
				upon millage and which can become a lien against a homestead as permitted in
				Article X, Section 4 of the Florida Constitution.
(h) "Non-ad valorem assessment roll" or
				"special assessment roll, " means a roll containing non-ad valorem assessments,
				which may include special assessments, and which can properly be collected
				using the collection provisions for an ad valorem tax.
(i) "Uniform method" of levy, collection, and
				enforcement of a non-ad valorem assessment means the ad valorem method provided
				in Section 197.3632, F.S., under which
				assessments are included on an assessment roll and certified, in a compatible
				electronic medium tied to the property identification number, by a local
				government to the tax collector for merging with the ad valorem tax roll, for
				collection by utilizing the tax notice described in Section
				197.3635, F.S., and for sale of
				tax certificates and tax deeds under the nonpayment provisions of the ad
				valorem tax laws.
Florida Administrative Code › 12 - DEPARTMENT OF REVENUE › 12D - Property Tax Oversight Program › Chapter 12D-18 - NON-AD VALOREM ASSESSMENTS AND SPECIAL ASSESSMENTS › Section 12D-18.004 - Tax Roll; Collection Services; Agreement

Current through Reg. 50, No. 138; July 16, 2024
(1) If the local government elects to use the
				procedures of Sections
				197.363 through
				197.3635, F.S., for non-ad
				valorem assessment collection, the property appraiser, tax collector, and local
				government shall establish agreements for data assembly and for the legal
				requirement of information from the property appraiser for name, address, and
				legal description.
(a) The local government
				shall prepare, or establish an agreement or agreements with the property
				appraiser or any other person for the preparation of, the non-ad valorem
				assessment roll in a compatible electronic medium tied to the property
				identification number.
(b) The
				local government shall establish an agreement or agreements with the tax
				collector for merger of the non-ad valorem assessment roll or rolls with the ad
				valorem roll to produce one collection roll.
(c) An agreement or agreements between the
				local government levying the assessment, the property appraiser, and the tax
				collector, covering the collection of an assessment, must be executed for each
				assessment roll. Such agreement(s) shall contain provisions to comply with this
				rule section.
Florida Administrative Code › 12 - DEPARTMENT OF REVENUE › 12D - Property Tax Oversight Program › Chapter 12D-18 - NON-AD VALOREM ASSESSMENTS AND SPECIAL ASSESSMENTS › Section 12D-18.005 - Adoption of Non-Ad Valorem Assessment Roll

Current through Reg. 50, No. 138; July 16, 2024
(1) The provisions of this rule section are
				applicable to non-ad valorem assessments levied for the first time, other than
				a non-ad valorem assessment levied under Section
				163.08, F.S.
(a) The public notice and hearing provisions
				of this rule section are not applicable to assessments which are:
1. On an existing tax roll, and which have
				gone through public hearing and adoption processes specified by Section
				197.363, F.S., for collection on
				the tax notice using the ad valorem tax method, or
2. On any existing assessment roll under
				other authority of law, for which the tax notice and ad valorem method are not
				used and which are, therefore, not considered to be levied for the first time
				under Section 197.3632(4)(a)1., F.S.
Florida Administrative Code › 12 - DEPARTMENT OF REVENUE › 12D - Property Tax Oversight Program › Chapter 12D-18 - NON-AD VALOREM ASSESSMENTS AND SPECIAL ASSESSMENTS › Section 12D-18.006 - Certification of Assessment Roll

Current through Reg. 50, No. 138; July 16, 2024
(1) The
				chairman of the local governing board, or his designee, must certify the non-ad
				valorem assessment roll, on a compatible electronic medium tied to the property
				identification number, to the tax collector by September 15 of each year, or by
				September 25 for any county defined in Section
				125.011(1),
				F.S. The local government must first post the non-ad valorem assessment for
				each parcel on the roll in a compatible electronic medium. The certification
				shall be made on Form DR-408A. The tax collector shall not accept any roll
				which is not so certified and which is not so posted in such compatible
				electronic medium. The local governing board is responsible for making sure
				that the roll is free of errors and omissions.
(2) The chairman of the local governing
				board, or his designee, may make alterations to the roll up to 10 days before
				certification. If the tax collector discovers errors or omissions on the roll,
				he may request the local governing board to file a corrected roll or a
				correction of the amount of any assessment. After the roll has been certified
				to the tax collector, the local government may make corrections to it by filing
				Form DR-409A, Certificate of Correction of Non-Ad Valorem Assessment Roll, with
				the tax collector. Form DR-409A is adopted and incorporated by reference in
				Rule 12D-16.002, F.A.C. Such form
				must be in lieu of the form specified in subsection
				12D-13.065(1),
				F.A.C., but must be processed in the same manner under the provisions of that
				rule section. One copy of the form must be sent to the tax collector and one
				copy to the property appraiser.
(3)
				If the non-ad valorem assessment roll is to be collected for a period of more
				than one year or to be amortized over a number of years, the local governing
				board must state the collection period or amortization. The board must inform
				the property appraiser, tax collector and Department on Form DR-412, Notice of
				Intent, by January 10 if it intends to discontinue using the uniform method of
				collecting such assessment. Form DR-412 is adopted and incorporated by
				reference in Rule 12D-16.002, F.A.C. Copies of
				these forms can be found online at
http://floridarevenue.com/dor/property/forms/
.
Rulemaking Authority
					 195.027(1),
					 197.3632(11),
					 197.3635,
					 213.06(1) FS.
					 Law Implemented 197.322,
					 197.363,
					 197.3631,
					 197.3632,
					 197.3635
					 FS.
New 2-21-91, Amended 10-30-91,
					 9-19-17.
Florida Administrative Code › 12 - DEPARTMENT OF REVENUE › 12D - Property Tax Oversight Program › Chapter 12D-18 - NON-AD VALOREM ASSESSMENTS AND SPECIAL ASSESSMENTS › Section 12D-18.007 - Non-Ad Valorem Assessments; Uniform Tax Notice; Merger

Current through Reg. 50, No. 138; July 16, 2024
(1) Any non-ad valorem assessment, including
				a special assessment, collected pursuant to this rule chapter shall be included
				in the combined notice for ad valorem taxes and non-ad valorem assessment
				pursuant to Section 197.3635, F.S.
(2)
(a) One
				acceptable example format for the form of such combined notice is provided in
				Form DR-528, Notice of Ad Valorem Taxes and Non-Ad Valorem
				Assessments.
(b) Any assessment not
				within the definition of a non-ad valorem assessment stated in Section
				197.3632(1)(d),
				F.S., and this rule chapter, and not an ad valorem tax, shall not be properly
				includable on the tax notice provided in Sections
				197.3632(7) and
				197.3635, F.S. Any assessment
				which is a non-ad valorem assessment within the stated definition shall be
				properly placed below the line in the "non-ad valorem assessment" section of
				the tax notice, unless it is based upon millage, in which case it shall be
				placed above the line in the "ad valorem" section of the tax
				notice.
Florida Administrative Code › 12 - DEPARTMENT OF REVENUE › 12D - Property Tax Oversight Program › Chapter 12D-18 - NON-AD VALOREM ASSESSMENTS AND SPECIAL ASSESSMENTS › Section 12D-18.008 - Special Assessments Collected Pursuant to Other Law or Before January 1, 1990 Pursuant to Section 197.363, Florida Statutes

Current through Reg. 50, No. 138; July 16, 2024
(1)
(a) A
				property appraiser may elect, if asked by a local government, to include
				special assessments on a tax roll pursuant to Section
				197.363, F.S., after January 1,
				1990, provided such assessments were included on a tax roll pursuant to a
				written agreement and were collected pursuant to that section prior to that
				date. The option under this rule chapter to return to the method of collection
				provided in Section 197.363, F.S., shall remain
				available even though the special assessments may have been collected by the
				uniform method or some other method for a period of time. A property appraiser
				may enter into a written agreement with the local governing board for
				compliance with Section
				197.363(2),
				F.S., relating to services, including listing assessments on an assessment roll
				and preparing notices of proposed property taxes.
(b) Effective January 1, 1990, no new non-ad
				valorem assessments, including special assessments, may be included on the tax
				roll and certified to the tax collector for collection pursuant to Section
				197.363, F.S. Effective January
				1, 1990, any alternative method authorized by law under which non-ad valorem
				assessments are collected shall not require the tax collector or the property
				appraiser to perform any service as set forth in Sections
				197.3632 and
				197.3635, F.S. Under such an
				alternative method, the property appraiser or tax collector may contract with a
				local government to supply information and services necessary for any such
				alternative method. Only those assessments levied and collected consistently
				with Sections 197.363 and
				197.3632, F.S., and consistently
				with sale of tax certificates and tax deeds shall be placed on the tax notice
				provided in Section 197.3635,
				F.S.
Florida Administrative Code › 12 - DEPARTMENT OF REVENUE › 12D - Property Tax Oversight Program › Chapter 12D-18 - NON-AD VALOREM ASSESSMENTS AND SPECIAL ASSESSMENTS › Section 12D-18.009 - Non-Ad Valorem Assessments Imposed After January 1, 1990

Current through Reg. 50, No. 138; July 16, 2024
(1) Effective January 1, 1990, no new non-ad
				valorem assessments, including new special assessments, may be collected
				pursuant to Section 197.363, F.S. New non-ad valorem
				assessments, new special assessments and non-ad valorem assessments for which
				an election has been made by a local governing board pursuant to Section
				197.363(1),
				F.S., to be collected pursuant to Chapter 197, F.S., shall be collected after
				January 1, 1990, as provided in Sections
				197.3631,
				197.3632,
				197.3635, F.S.
(2) Effective January 1, 1990, any
				alternative method authorized by law under which non-ad valorem assessments are
				levied, certified, and collected shall not require the tax collector or the
				property appraiser to perform any service as set forth in Sections
				197.3632 and
				197.3635, F.S. Under such an
				alternative method, the property appraiser or tax collector may contract with a
				local government to supply information and services necessary for any such
				alternative method.
(3) Effective
				January 1, 1990, a county operating under a charter adopted pursuant to Article
				VIII, section 11, Florida Constitution (1885), referred to in Article VIII,
				section 6(e), Florida Constitution (1968), may use any alternative method
				authorized by law under which non-ad valorem assessments are imposed and
				collected, but may not use the method in Section
				197.363,
				F.S.
Rulemaking Authority
					 195.027(1),
					 197.3632(11),
					 197.3635,
					 213.06(1) FS.
					 Law Implemented 197.322,
					 197.363,
					 197.3631,
					 197.3632,
					 197.3635,
					 213.05
					 FS.
New 2-21-91.
Florida Administrative Code › 12 - DEPARTMENT OF REVENUE › 12D - Property Tax Oversight Program › Chapter 12D-18 - NON-AD VALOREM ASSESSMENTS AND SPECIAL ASSESSMENTS › Section 12D-18.011 - Incorporation of Forms (Repealed)

Current through Reg. 50, No. 138; July 16, 2024
Rulemaking Authority
					 195.027(1),
					 197.3632(11),
					 197.3635 FS. Law Implemented
					 197.322,
					 197.363,
					 197.3631,
					 197.3632,
					 197.3635
					 FS.
New 2-21-91, Amended 12-31-98, Repealed
					 6-13-22.
Florida Administrative Code › 12 - DEPARTMENT OF REVENUE › 12D - Property Tax Oversight Program › Chapter 12D-18 - NON-AD VALOREM ASSESSMENTS AND SPECIAL ASSESSMENTS › Section 12D-18.012 - Tax Collector Non-Ad Valorem Assessment Roll Reports

Current through Reg. 50, No. 138; July 16, 2024
(1) Each county tax collector must provide a
				report to the Department of Revenue which includes information about each
				non-ad valorem assessment collected using the notice of taxes and referenced in
				Section 197.3632(5)(b),
				F.S. The following information must be included in the report:
(a) The name of the local government levying
				the non-ad valorem assessment and a code indicating whether the local
				government is a county, municipality or independent special district.
(b) The name of the non-ad valorem levy as
				included on the tax notice.
(c) A
				short description of the function of the non-ad valorem levy and a code
				indicating the nature of the function.
(d) The basis of the levy, the unit of
				measurement against which the rate is applied to determine the non-ad valorem
				assessment, and a code indicating type of basis.
(e) The rate for each unit or basis of the
				non-ad valorem levy.
(f) The number
				of parcels the non-ad valorem assessment is levied on.
(g) The total dollar amount of the non-ad
				valorem assessment levied.
(h) An
				indication of whether or not the local government levying the non-ad valorem
				assessment also levies an ad valorem tax.