Florida Administrative Code › 12 - DEPARTMENT OF REVENUE › 12D - Property Tax Oversight Program › Chapter 12D-17 - TRUTH IN MILLAGE ("TRIM") COMPLIANCE › Section 12D-17.006 - Notification of Noncompliance; Withholding and Escrow of State Revenue Sharing Funds

Current through Reg. 50, No. 138; July 16, 2024
(1) If a taxing
				authority files a certification of compliance which violates Section
				200.065, F.S., but which is
				permitted to be cured by the process specified in Section
				200.065(13)(c),
				F.S., then the Department shall notify the taxing authority, as provided in
				subsection (2) of this rule section, using its last known address, that it is
				in violation of Section
				200.065, F.S., and is subject to
				Section 200.065(13)(c),
				F.S.
(2)
(a) The Department's notice shall specify the
				steps necessary to bring the taxing authority into compliance. These steps may
				include, but not be limited to, readvertisement, reholding hearing(s), adoption
				of new millage and adoption of new budget.
(b) The Department shall notify the taxing
				authority to repeat the hearing and notice process required by Section
				200.065(2)(d),
				F.S., and that the advertisement must appear within 15 days of the date the
				notice was issued from the Department, and shall contain the statement in
				boldface required by Section 200.065(13)(c)2., F.S.
(c) The Department must notify the taxing
				authority that it must be required to file a new certification after completion
				of the readvertisement and the reholding of the hearing(s), containing the
				following items:
1. Copy of advertisements
				(entire page from the print edition of a newspaper or the entire webpage of an
				Internet-only publication).
2.
				Proof of publication of these advertisements.
3. Copy of the resolution or ordinance
				adopting millage.
4. Copy of the
				resolution or ordinance adopting the budget.
5. Copy of the resolution or ordinance to
				hold any excess moneys collected in reserve until the subsequent fiscal year,
				if the newly adopted millage rate is less than the amount previously adopted at
				the final millage and budget hearing and forwarded to the property appraiser
				pursuant to Section 200.065(4),
				F.S.
6. Certification of
				Compliance, Form DR-487.
(d) The Department shall direct the tax
				collector to hold in escrow 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, 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.
(e)
				The Department of Revenue, Property Tax Oversight Program shall immediately
				notify in writing the Department of Revenue, General Tax Administration,
				Refunds and Distribution Process, 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
				the funds in escrow until the noncompliance is cured, or if not cured, to
				transfer the funds to the General Revenue Fund for the 12 months following the
				determination of noncompliance by the Department.
(f) The Department's notification shall be
				issued within 30 days of the taxing authority's deadline for filing the
				certification of compliance, Form DR-487, or within 60 days of the taxing
				authority's resolution or ordinance adopting the levy. The Department's notice
				shall be sent by overnight delivery, facsimile transmission (FAX), regular or
				certified mail, or hand delivery to the last known address and person
				identified by the taxing authority as provided in this rule chapter.
(g) 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.