Florida Administrative Code › 12 - DEPARTMENT OF REVENUE › 12D - Property Tax Oversight Program › Chapter 12D-16 - ADMINISTRATION OF FORMS › Section 12D-16.001 - Administration of Forms

Current through Reg. 50, No. 138; July 16, 2024
(1) The Department
				shall prescribe all forms and instructions relating to their use, which shall
				be uniform throughout the state, to be used by county property appraisers,
				county tax collectors, clerks of the circuit court, and value adjustment boards
				in administering and collecting ad valorem taxes.
(2) Counties shall reproduce forms for
				distribution at the county officer's expense.
(3) The Department shall prescribe one form
				for each purpose. Each form shall be uniform throughout the state as to size,
				content, layout dimensions and construction.
(4) The Executive Director may redesign any
				form as to size, shape, arrangement of content and number of copies for the
				more efficient and economical use of such form and for the inclusion of any
				additional statement or data specifically authorized by statute, and revise the
				instructions for use of such form without the formal approval of the head of
				the Department.
(5) A county
				officer may use a substitute form other than the form prescribed by the
				Department at the expense of his or her office and upon obtaining written
				permission from the Executive Director or the Executive Director's designee. If
				the Executive Director, or the Executive Director's designee, finds good cause
				to grant such permission, the county officer may continue to use the approved
				substitute form until any law that authorizes or affects the form is amended,
				repealed, or a letter of disapproval is issued by the Executive Director or the
				Executive Director's designee.
(a) Should the
				Department promulgate an amendment to a current Department form, such approval
				for the local official substitute form will be rendered invalid and the local
				officials and their employees shall use the forms and follow the instructions
				of the forms furnished to them by the Department until such time as an amended
				substitute form is approved by the Executive Director or the Executive
				Director's designee.
(b) The
				Executive Director, or his or her designee, shall find good cause to grant
				permission to use a substitute form when all of the following requirements have
				been met:
1. A substitute form request has
				been made in writing on official stationery by the county officer, or his or
				her designee, from the office using the form,
2. A camera ready copy or facsimile of the
				substitute form accompanies the request,
3. The substantive content of the substitute
				form is "materially identical" to the content and intended purpose or use of
				the form prescribed by the Department,
4. The substitute form is authorized by
				applicable law and rules,
5. There
				is no pending legislation or rule amendment which will affect the usage of the
				form,
6. The official sets forth
				justification of the need for the substitute form, including reasons for
				additions, deletions or other changes that alter the content of the
				Department's prescribed form; and,
7. The official has certified that the form
				is necessary, beneficial, and will not create any delay or impairment to the
				production of a lawful tax roll or the collection of tax, and the Executive
				Director, or his or her designee, so finds.