Florida Administrative Code › 12 - DEPARTMENT OF REVENUE › 12D - Property Tax Oversight Program › Chapter 12D-18 - NON-AD VALOREM ASSESSMENTS AND SPECIAL ASSESSMENTS › Section 12D-18.003 - Non-Ad Valorem Assessments; Method for Election to Use Section 197.3632, Florida Statutes

Current through Reg. 50, No. 138; July 16, 2024
(1) By complying
				with the provisions of this rule section, a local government may elect to use
				the ad valorem method of collection for any non-ad valorem assessments,
				including special assessments, which may have been in existence prior to the
				election to use the uniform method. A local government which is authorized to
				impose a non-ad valorem assessment and which elects to use the uniform method
				of collecting such assessment authorized in Section
				197.3632, F.S., must satisfy the
				requirements in this rule section.
(a) The
				local governing board shall enter into a written agreement with the property
				appraiser and the tax collector to provide for reimbursement of necessary
				administrative costs.
(b) The local
				government must publish notice of its intent to use the uniform method for
				collecting such assessment weekly in a newspaper of general circulation within
				each county contained in the boundaries of the local government for four
				consecutive weeks preceding a public hearing to adopt a resolution of its
				intent to use the uniform method of collection. This period is computed as
				follows: The four week period is the four weeks immediately preceding the date
				of the hearing. Each week is comprised of the immediately preceding seven days.
				One such notice must appear in the newspaper during each one of these four
				weeks.
(c) The following shall be a
				suggested sufficient form for the notice:
NOTICE BY (NAME OF LOCAL
GOVERNMENT) OF INTENT TO USE
THE UNIFORM AD VALOREM METHOD
OF COLLECTION OF A NON-AD
VALOREM ASSESSMENT
Notice is hereby given to all owners of lands located within
				  the boundaries of the (name of local government) that the (name of local
				  government) intends to use the uniform ad valorem method for collecting the
				  non-ad valorem assessments levied by the (name of local government) as set
				  forth in Section 197.3632, F.S., and that the
				  Board of Supervisors (or other name of governing board) will hold a public
				  hearing on (date), at (time) at the (address for hearing).
The purpose of the public hearing is to consider the adoption
				  of a Resolution authorizing the (name of local government) to use the uniform
				  ad valorem method of collecting non-ad valorem assessments levied by the (name
				  of local government) as provided in Section
				  197.3632, F.S.
The (name of local government) has (adopted before January 1,
				  1990), (adopted a new non-ad valorem assessment), (or) (is considering
				  adopting) a non-ad valorem assessment for (year, or years if applicable) for
				  (purpose).
This non-ad valorem assessment is: (list one or more of the
				  following)
1. (levied for the first
				time) or (existing and levied on (date) and previously placed on a roll and
				collected).
2. Increased beyond the
				maximum rate authorized by law at the time of its initial imposition.
3. Related to a change in boundaries of the
				(name of local government).
4.
				Related to a change in purpose for an existing assessment or in the use of the
				revenue from such assessment.
Interested parties may appear at the public hearing to be
				  heard regarding the use of the uniform ad valorem method of collecting such
				  non-ad valorem assessments.
If any person decides to appeal any decision made with
				  respect to any matter considered at this public hearing such person will need a
				  record of proceedings and for such purpose such person may need to ensure that
				  a verbatim record of the proceedings is made at their own expense and which
				  record includes the testimony and evidence on which the appeal is based.
Dated this _____ day of ________, 20____.
(name of local government)
by: _______________ (appropriate officer)
PUBLISH: (name of newspaper)
Publication dates: