Florida Administrative Code › 12 - DEPARTMENT OF REVENUE › 12D - Property Tax Oversight Program › Chapter 12D-17 - TRUTH IN MILLAGE ("TRIM") COMPLIANCE › Section 12D-17.002 - Definitions

Current through Reg. 50, No. 138; July 16, 2024
(1) The definitions applicable under this
				rule chapter shall be those set forth at Section
				200.001(8),
				F.S. and Rules 12D-1.002 and 12-10.002,
				F.A.C.
(2) In addition, the
				following definitions apply:
(a) "Adjacent
				to, " when used in reference to newspaper advertisements, means next to,
				touching or contiguous either at the sides or at the corners. This term
				includes advertisements placed adjacent either on the same page or adjoining
				pages with a crease separating them, so that the advertisements may be seen to
				be adjacent with the newspaper laid open upon a flat surface. The term shall
				not include advertisements placed on opposite sides of the same page with the
				edge of a page separating them.
(b)
				"Certification date" means the date of certification by the property appraiser
				to each taxing authority within the county of the taxable value within each
				taxing authority on Form DR-420 or Form DR-420S, or July 1, whichever is later.
				The certification date shall be day 1, the day from which other significant
				dates regarding TRIM compliance are calculated.
(c) "Current year millage" means the millage
				for current year operating purposes exclusive of debt service and other voted
				millage, and inclusive of surplus debt service used for operations and
				maintenance.
(d) "Debt service
				millage" means millage revenues to be allocated to debt service and not
				operating purposes.
(e) "Final
				millage" or "finally adopted millage" means the millage adopted by a taxing
				authority pursuant to Section
				200.065(2)(d),
				F.S.
(f) "Final budget" means the
				budget adopted by a taxing authority pursuant to Section
				200.065(2)(d),
				F.S.
(g) "Filing, " "filed, " or
				"file" means mailing and postmark or actual delivery to the following address:
Mailing or Overnight Delivery
Department of Revenue Department of Revenue
TRIM Compliance TRIM Compliance
Post Office Box 3000 2450 Shumard Oak Boulevard, Room
				  2-3200
Tallahassee, Florida 32315-3000 Tallahassee, Florida
				  32399-0126
(850)617-8919
(h) "Operating expenditures" means all moneys
				of the taxing authority, including dependent special districts, which were or
				could be either expended during the applicable fiscal year, or retained as a
				balance for future spending in the fiscal year. The term shall not include
				those moneys held in or used in trust, agency, or internal service funds, or
				expenditures of bond proceeds for capital outlay or for advanced refunded debt
				principal.
(i) "Operating millage"
				means millage revenues to be allocated to operating expenditures and not debt
				service purposes or other voted millage.
(j) "Proof of publication" means proof,
				provided by a newspaper in the form provided in Sections
				50.041 and
				50.051, F.S., showing the dates
				that the information or notice was published.
(k) "Proposed millage" means the millage
				considered by a taxing authority pursuant to Sections 200.065(2)(a)1. and
				(2)(b), F.S., to fulfill the tentative budget.
(l) "Rolled-back rate" means that millage
				rate which, exclusive of new construction, additions to structures, deletions,
				rehabilitative improvements increasing assessed value of the improvements by at
				least 100 percent, and property added due to geographic boundary changes, will
				provide the same ad valorem tax revenue for each taxing authority as was levied
				during the prior year. "Rehabilitative improvements" are any improvements which
				rebuild, renovate, or replace a structure.
(m) "Taxable value" means the taxable value
				of all property subject to taxation by the taxing authority.
(n) "Taxing authority" includes, but is not
				limited to, any county, municipality, authority, special district as defined in
				Section 165.031(5),
				F.S., or other public body of the state, any school district, library district,
				neighborhood improvement district created pursuant to the Safe Neighborhoods
				Act, metropolitan transportation authority, municipal service taxing or benefit
				unit (MSTU or MSBU), or water management district created under Section
				373.069, F.S.
(o) "Tentative budget" means the budget used
				to determine the proposed millage for placement on the TRIM notice, and the
				budget adopted pursuant to Section
				200.065(2)(c),
				F.S.
(p) "Tentative millage, "
				"recomputed proposed millage, " or "tentatively adopted millage" means the
				millage adopted at the tentative millage and budget hearing pursuant to Section
				200.065(2)(c),
				F.S. It also includes proposed millage referred to in Section
				129.03(3)(b),
				F.S.
(q) "TRIM notice" means the
				Notice of Proposed Property Taxes, Form DR-474, required by Sections
				200.069 and
				200.065(2)(b),
				F.S., to be mailed by a property appraiser within 55 days of the certification
				date.
(r) "Unit of local
				government" means a county or municipal government, but shall not include any
				special districts as defined by Section 165.031(5) or Chapters 189 and 218,
				F.S.