reglab/statecodes huggingface dataset:
Florida Administrative Code › 12 - DEPARTMENT OF REVENUE › 12D - Property Tax Oversight Program › Chapter 12D-1 - GENERAL RULES › Section 12D-1.007 - Legal Proceedings Involving Appraisers

Current through Reg. 50, No. 138; July 16, 2024
(1) All property appraisers involved in any
				way in legal proceedings in their official capacity shall, upon receipt of
				process, immediately furnish a copy of the initial pleading in the case to the
				Department, even if the Department is named as a party to the proceedings. Each
				appraiser shall thereafter furnish a copy of the answer filed in response to
				the initial pleading, any counter or cross-claims and replies thereto, and the
				final judgment in the proceedings to the Department.
(2) At the same time the initial pleading is
				furnished to the Department, the property appraiser shall advise the Department
				of the assessed valuation of the property in issue if the same is not stated in
				the initial pleading.
(3) For
				purposes of subsections (1) and (2) above, "pleadings" are defined as the
				complaint or petition, the answer to it, an answer to it, an answer to a
				counterclaim stated as such, an answer to a cross-claim if the answer contains
				a cross-claim, a third party complaint and answer if a person who was not an
				original party is summoned as a third party defendant and notices of appeal to
				higher courts from decisions of the Circuit Courts.
(4) A property appraiser involved in any way
				in an appeal from the decision of a court, shall promptly notify the Department
				of the existence of said appeal and shall briefly inform the Department of the
				legal issues involved in the appeal. The property appraiser shall advise the
				Department as to the date set for oral argument in the cause and shall furnish
				the Department all rendered judgments, decisions, orders, or decrees made in
				such cases. Upon request by the Department, the property appraiser shall
				furnish all pleadings filed, served, or introduced in the appellate
				proceedings. Such pleadings shall include but, shall not be limited to,
				assignments of error, briefs, notions and petitions.
Rulemaking Authority 195.027(1)
					 213.06(1) FS.
					 Law Implemented 194.181,
					 195.027,
					 195.092
					 FS.
New 10-12-76, Formerly
					 12D-1.07.
Florida Administrative Code › 12 - DEPARTMENT OF REVENUE › 12D - Property Tax Oversight Program › Chapter 12D-1 - GENERAL RULES › Section 12D-1.008 - Application of Section 195.062, Florida Statutes

Current through Reg. 50, No. 138; July 16, 2024
(1) The language of Section
				195.062, F.S., concerning the
				prohibition of the reassessment of lands due to the mere recordation of a plat
				on previously unplatted lands (until such time as development has begun) should
				be construed as directory and read in light of the statutory and constitutional
				language requiring just value.
(2)
				The term "development" shall have the same definition applied to it as has been
				legislatively applied to it in Section
				380.04,
				F.S.
Rulemaking Authority
					 195.027,
					 213.06(1) FS.
					 Law Implemented 195.062
					 FS.
New 10-12-76, Formerly
					 12D-1.08.
Florida Administrative Code › 12 - DEPARTMENT OF REVENUE › 12D - Property Tax Oversight Program › Chapter 12D-1 - GENERAL RULES › Section 12D-1.009 - Mapping Requirements

Current through Reg. 50, No. 138; July 16, 2024
(1) Each county
				property appraiser shall have and maintain the following:
(a) Aerial photography suitable for the needs
				of his office.
(b) Property
				ownership maps which will reflect the following:
1. Recorded subdivisions and/or unrecorded
				subdivisions, if being used for assessing, in their entirety on the property
				ownership maps including lot and block division and dimensions if
				known.
2. Dimensions and acreage,
				where known, on all parcels over one acre in size.
3. Parcel number corresponding to that as
				listed on the current county tax roll.
Florida Administrative Code › 12 - DEPARTMENT OF REVENUE › 12D - Property Tax Oversight Program › Chapter 12D-1 - GENERAL RULES › Section 12D-1.011 - Notification to Property Appraiser of Land Development Restriction

Current through Reg. 50, No. 138; July 16, 2024
(1) The applicable governmental body or
				agency shall notify the property appraiser in writing of any law, ordinance,
				regulation, or resolution it adopts imposing any limitation, regulation, or
				moratorium upon development or improvement of property as otherwise authorized
				by applicable law.
(2) The Governor
				shall notify the property appraiser in writing of any development limitation or
				restriction due to an executive order or proclamation.
Rulemaking Authority
					 195.027(1),
					 213.06(1) FS.
					 Law Implemented 193.011
					 FS.
New 12-27-94.
Florida Administrative Code › 12 - DEPARTMENT OF REVENUE › 12D - Property Tax Oversight Program › Chapter 12D-2 - ASSESSMENT OF THE PROPERTY OF RAILROADS, RAILROAD TERMINAL COMPANIES, PRIVATE CAR, FREIGHT LINE AND EQUIPMENT COMPANIES BY THE DEPARTMENT OF REVENUE › Section 12D-2.001 - Definitions

Current through Reg. 50, No. 138; July 16, 2024
The following definitions shall apply to property assessed by
				  the Department:
(1) Operating Property
				- All property owned by or leased to railroad and railroad terminal companies
				and directly related to the operation of railroads. Operating property shall be
				classified in one of the following categories:
(a) Real Property.
(b) Tangible Property.
(c) Intangible Personal
				Property.
Florida Administrative Code › 12 - DEPARTMENT OF REVENUE › 12D - Property Tax Oversight Program › Chapter 12D-2 - ASSESSMENT OF THE PROPERTY OF RAILROADS, RAILROAD TERMINAL COMPANIES, PRIVATE CAR, FREIGHT LINE AND EQUIPMENT COMPANIES BY THE DEPARTMENT OF REVENUE › Section 12D-2.002 - Assessment of Operating Property

Current through Reg. 50, No. 138; July 16, 2024
All operating property within this state as of January 1 of
				  the assessment year is subject to annual assessment by the Department of
				  Revenue in accordance with the unit rule method of valuation. Although the
				  Department shall appraise railroad operating property as a total operating
				  unit, it may place a value on each parcel of operating real property in this
				  state based on its value as railroad operating property.
The Department may maintain a property record card on each
				  parcel of railroad operating real property located in each county through which
				  the respective railroad operates. These record cards shall reflect the legal
				  description, county parcel number, railroad identification number, description
				  of improvements, and any other pertinent information that might become
				  necessary to properly identify and value the parcel.
Rulemaking Authority
					 195.027(1),
					 213.06(1) FS.
					 Law Implemented 193.085
					 FS.
New 11-9-76, Formerly
					 12D-2.02.
Florida Administrative Code › 12 - DEPARTMENT OF REVENUE › 12D - Property Tax Oversight Program › Chapter 12D-2 - ASSESSMENT OF THE PROPERTY OF RAILROADS, RAILROAD TERMINAL COMPANIES, PRIVATE CAR, FREIGHT LINE AND EQUIPMENT COMPANIES BY THE DEPARTMENT OF REVENUE › Section 12D-2.003 - Assessment of Rolling Stock of Private Car and Freight Line and Equipment Companies

Current through Reg. 50, No. 138; July 16, 2024
The rolling stock of all private car and freight line and
				  equipment companies operating in this state is subject to assessment by the
				  Department of Revenue based on the total value of the average number of cars
				  which are habitually present within this state.
Rulemaking Authority
					 195.027(1),
					 213.06(1) FS.
					 Law Implemented 193.085
					 FS.
New 11-9-76, Formerly
					 12D-2.03.
Florida Administrative Code › 12 - DEPARTMENT OF REVENUE › 12D - Property Tax Oversight Program › Chapter 12D-2 - ASSESSMENT OF THE PROPERTY OF RAILROADS, RAILROAD TERMINAL COMPANIES, PRIVATE CAR, FREIGHT LINE AND EQUIPMENT COMPANIES BY THE DEPARTMENT OF REVENUE › Section 12D-2.005 - Annual Return of Private Car and Freight Line and Equipment Companies

Current through Reg. 50, No. 138; July 16, 2024
(1) It shall be the duty of all private car
				line and freight line and equipment companies operating rolling stock in
				Florida to return annually for taxation, on or before April 1, the average
				number of their cars which are normally and usually located in this state. The
				return shall be in such form as the Department may prescribe, showing such of
				the following facts as the Department may require, in the form and at the time
				prescribed by it:
(a) History and corporate
				information,
(b) Name and address
				of principal officers,
(c) Car
				description and cost data, including:
1. Year
				acquired.
2. Car identification
				number and initials.
3. Number of
				cars owned or leased.
4. Type of
				car.
5. Original cost to present
				owner.
6. Cost of additions and
				betterments, special equipment, racks, protective equipment, or any other
				additions to cars since their purchase.
7. Estimate of depreciation.
8. Book value.
9. Total miles traveled everywhere, both
				loaded and empty, during calendar year just preceding date of filing.
10. Total miles traveled in Florida, both
				loaded and empty, during calendar year just preceding date of
				filing.
(d) A notarized
				certification of execution and verification signed by an officer or authorized
				representative of the reporting company.
Florida Administrative Code › 12 - DEPARTMENT OF REVENUE › 12D - Property Tax Oversight Program › Chapter 12D-2 - ASSESSMENT OF THE PROPERTY OF RAILROADS, RAILROAD TERMINAL COMPANIES, PRIVATE CAR, FREIGHT LINE AND EQUIPMENT COMPANIES BY THE DEPARTMENT OF REVENUE › Section 12D-2.006 - Determination of Assessment and Allocation of Just Value to This State

Current through Reg. 50, No. 138; July 16, 2024
(1) With reference to railroad and railroad
				terminal companies:
(a) The Department shall
				examine the returns required by these regulations and such other information as
				the Department may obtain and shall determine the just value of the railroad
				and railroad terminal company's entire operating system, whether located
				entirely within this state or partially within this state. Just value shall be
				determined by application of the unit rule method of valuation.
(b) In application of the unit rule method of
				valuation, the Department shall consider the value indications obtained from
				three approaches to the system value, i.e., (1) cost approach, (2) market or
				stock and debt approach, (3) capitalized earnings or income approach, assuming
				there is enough conclusive evidence within the respective approach to render it
				a valid indicator of value. If the Department feels that there is not enough
				data available to render one or more of the approaches reliable, the Department
				shall base its decision on that information which it determines is conclusive
				enough to indicate just value.
(c)
				The Department shall allocate that portion of the total system value of
				railroad and railroad terminal companies to this state based on factors which
				are representative of the ratio that the company's property, activity, and
				productiveness in this state bears to the company's property, activity, and
				productiveness everywhere. Such factors include:
1. All track miles.
2. Net investment in transportation
				property.
3. Ton and passenger
				miles.
4. Total train
				miles.
5. Total car
				miles.
6. Railway operating
				revenue.
Florida Administrative Code › 12 - DEPARTMENT OF REVENUE › 12D - Property Tax Oversight Program › Chapter 12D-2 - ASSESSMENT OF THE PROPERTY OF RAILROADS, RAILROAD TERMINAL COMPANIES, PRIVATE CAR, FREIGHT LINE AND EQUIPMENT COMPANIES BY THE DEPARTMENT OF REVENUE › Section 12D-2.007 - Apportionment of Railroad Assessment

Current through Reg. 50, No. 138; July 16, 2024
The Department shall ascertain the value of each mile of
				  maintrack, branch, switch, spur, and side track used in the operation of the
				  reporting railroad and shall apportion value to each county, city, town and
				  taxing district based on actual situs. Apportionment shall be made to those
				  cities, towns and taxing districts which were in existence on January 1 and
				  have notified the Department of their existence prior to June 1 of the current
				  taxable year. Cities, towns, and taxing districts, regardless of date of
				  original charter, which are authorized and plan to levy an ad valorem tax
				  during the current tax year must notify the Department of such intention to
				  levy an ad valorem tax. Cities, towns and taxing districts which have once
				  notified the Department need not notify each year. Once notified, the
				  Department will apportion value for all subsequent years until notified to
				  discontinue apportionment.
The value of all terminal property used in the operation of
				  the reporting railroad companies shall be apportioned to each county, city,
				  town and taxing district based on actual situs, as determined by the
				  Department.
The residual unit value remaining after apportioning track
				  value and terminal value shall be apportioned to each county, city, town, and
				  taxing district on a prorated basis. The basis of said proration shall be the
				  total miles of track operated by the reporting company in this state. This
				  residual value shall represent the aggregate of all rolling stock, materials,
				  supplies, and tangible and intangible appurtenances associated with the
				  operating unit in this state.
Rulemaking Authority
					 195.027(1),
					 213.06(1) FS.
					 Law Implemented 193.085
					 FS.
New 11-9-76, Formerly
					 12D-2.07.
Florida Administrative Code › 12 - DEPARTMENT OF REVENUE › 12D - Property Tax Oversight Program › Chapter 12D-2 - ASSESSMENT OF THE PROPERTY OF RAILROADS, RAILROAD TERMINAL COMPANIES, PRIVATE CAR, FREIGHT LINE AND EQUIPMENT COMPANIES BY THE DEPARTMENT OF REVENUE › Section 12D-2.008 - Apportionment of Private Car or Freight Line and Equipment Company Assessment

Current through Reg. 50, No. 138; July 16, 2024
Apportionment of the assessed value of the rolling stock of
				  private car line or freight line and equipment companies to each county, city,
				  town, and taxing district shall be made on the basis of the number of miles and
				  location of main line track of respective railroads over which the rolling
				  stock has been operated during the preceding twelve months. Apportionment shall
				  be made to those cities, towns, and taxing districts which have notified the
				  Department of their existence prior to June 1 of the current taxable year.
				  Cities, towns, and taxing districts, regardless of date of original charter,
				  which plan to levy an ad valorem tax during the current tax year must notify
				  the Department of such intention to levy an ad valorem tax. Cities, towns, and
				  taxing districts which have notified the Department need not notify each year.
				  Once notified, the Department will apportion value for all subsequent years
				  until notified to discontinue apportionment. If the Department finds that any
				  private car line or freight line and equipment company operates exclusively in
				  specific counties, apportionment shall be made only to those specific counties
				  and the cities, towns, and taxing districts therein.
The value apportioned to the respective county represents its
				  prorated value of rolling stock and attachments to rolling stock operating in
				  this state.
Rulemaking Authority
					 195.027(1),
					 213.06(1) FS.
					 Law Implemented 193.085
					 FS.
New 11-9-76, Formerly
					 12D-2.08.
Florida Administrative Code › 12 - DEPARTMENT OF REVENUE › 12D - Property Tax Oversight Program › Chapter 12D-2 - ASSESSMENT OF THE PROPERTY OF RAILROADS, RAILROAD TERMINAL COMPANIES, PRIVATE CAR, FREIGHT LINE AND EQUIPMENT COMPANIES BY THE DEPARTMENT OF REVENUE › Section 12D-2.009 - Notification to Property Appraiser (Repealed)

Current through Reg. 50, No. 138; July 16, 2024
Rulemaking Authority
					 195.027,
					 213.06(1) FS.
					 Law Implemented 193.085,
					 213.05
					 FS.
New 11-9-76, Formerly 12D-2.09, Repealed
					 9-12-95.
Florida Administrative Code › 12 - DEPARTMENT OF REVENUE › 12D - Property Tax Oversight Program › Chapter 12D-2 - ASSESSMENT OF THE PROPERTY OF RAILROADS, RAILROAD TERMINAL COMPANIES, PRIVATE CAR, FREIGHT LINE AND EQUIPMENT COMPANIES BY THE DEPARTMENT OF REVENUE › Section 12D-2.010 - Assessment When No Return or Incomplete Return is Made

Current through Reg. 50, No. 138; July 16, 2024
Should any railroad, railroad terminal company, private car
				  line or freight line and equipment company fail to make complete and correct
				  returns required herein when due, or should the return not be received, the
				  Department shall assess the same and apply penalties in the manner provided for
				  county property appraisers in Rule
				  12D-8.005,
				  F.A.C.
Rulemaking Authority
					 195.027(1),
					 213.06(1) FS.
					 Law Implemented 193.072
					 FS.
New 11-9-76, Formerly
					 12D-2.10.
Florida Administrative Code › 12 - DEPARTMENT OF REVENUE › 12D - Property Tax Oversight Program › Chapter 12D-2 - ASSESSMENT OF THE PROPERTY OF RAILROADS, RAILROAD TERMINAL COMPANIES, PRIVATE CAR, FREIGHT LINE AND EQUIPMENT COMPANIES BY THE DEPARTMENT OF REVENUE › Section 12D-2.011 - Centrally Assessed Railroad and Private Carline Company Assessments

Current through Reg. 50, No. 138; July 16, 2024
(1) Assessments.
(a) Railroad and private carline company
				assessments shall be certified to the property appraiser by the Department of
				Revenue as required by Section
				193.085, F.S.
(b) Upon receipt from the Department, the
				property appraiser shall add such assessments to the county assessment
				roll.
(c) The TRIM notice required
				by Section 200.069, F.S., shall be prepared
				and mailed by the property appraiser to each centrally assessed railroad and
				private carline on Form DR-474. The following language appearing at the bottom
				of the TRIM notice should be crossed out by the appraiser:
"If you feel the assessed value of your property is
				  inaccurate or does not reflect fair market value, contact your property
				  appraiser at:
If the property appraiser's office is unable to resolve the
				  matter as to market value, you may file a petition for adjustment with the
				  value adjustment board. Petition forms are available from the county property
				  appraiser and must be filed on or before: ________."
(d) Informal conferences on centrally
				assessed railroad and private carline company assessments under Section
				193.085, F.S., shall be heard
				and processed by the Executive Director or the Executive Director's
				designee.
(e) When the property
				appraiser receives the certified assessment roll from the value adjustment
				board, he shall extend the tax and certify the tax roll to the tax
				collector.
(f) The provisions of
				paragraphs (c) and (d) apply only to central assessments on railroads and
				private carline companies made by the Department of Revenue. Property owned by
				railroads and private carline companies which is termed "non-operating" should
				continue to be assessed by the county property appraiser and all TRIM notice
				requirements shall continue to apply to assessments of "non-operating"
				properties.
Florida Administrative Code › 12 - DEPARTMENT OF REVENUE › 12D - Property Tax Oversight Program › Chapter 12D-3 - TAXATION OF INTERESTS OF NON-GOVERNMENTAL LESSEES IN PROPERTY OWNED BY GOVERNMENTAL UNITS › Section 12D-3.001 - Introduction

Current through Reg. 50, No. 138; July 16, 2024
These rules are adopted to implement the provisions of
				  Section 196.199, F.S., relating to
				  taxation of interests of non-governmental lessees in property owned by
				  governmental units. All applicable collection, administration and enforcement
				  provisions of Chapter 199, F.S. 2005, shall apply to those leasehold interests
				  taxed as intangibles pursuant to Section
				  196.199(2)(b),
				  F.S.
Rulemaking Authority
					 195.027(1),
					 213.06(1) FS.
					 Law Implemented s. 9., Chapter 2006-312, L.O.F., 196.001, 196.199,
					 199.023(2005), 199.032(2005) FS.
New 12-31-80, Formerly 12D-3.01, Amended
					 10-2-07.
Florida Administrative Code › 12 - DEPARTMENT OF REVENUE › 12D - Property Tax Oversight Program › Chapter 12D-3 - TAXATION OF INTERESTS OF NON-GOVERNMENTAL LESSEES IN PROPERTY OWNED BY GOVERNMENTAL UNITS › Section 12D-3.002 - Interests of Non-governmental Lessees in Governmentally Owned Property Which Are Subject to Ad Valorem Taxation

Current through Reg. 50, No. 138; July 16, 2024
The following described interests in property owned by the
				  United States, of this state, or any of its political subdivisions, or of
				  municipalities, agencies, authorities and other public bodies corporate of this
				  state, used by non-governmental lessees, are subject to ad valorem taxation, as
				  provided in Rule 12D-3.003, F.A.C., subject to
				  the provisions of Section
				  196.199(5),
				  F.S.
(1) Any leasehold estates or
				possessory interest subject to classification pursuant to § 4(a), Article
				VII of the Constitution of the State of Florida.
(2) Property which is originally leased for
				100 years or more, exclusive of renewal options.
(3) Property financed, acquired or maintained
				utilizing in whole or in part funds acquired through issuance of bonds pursuant
				to Chapter 159, Parts II, III and V, F.S.
(4) Leasehold interests and leasehold estates
				or any possessory interest created thereby where:
(a) The lessee does not serve or perform a
				governmental, municipal, or public purpose or function defined in Section
				196.012(6),
				F.S.;
(b) The lessee does not use
				the property exclusively for literary, scientific, religious, or charitable
				purposes;
(c) The property is not
				property described in subsections
				12D-3.002(1),
				12D-3.002(2)
				and 12D-3.002(3),
				F.A.C.;
(d) The property is
				undeveloped or predominantly used for commercial or residential
				purposes.
Florida Administrative Code › 12 - DEPARTMENT OF REVENUE › 12D - Property Tax Oversight Program › Chapter 12D-3 - TAXATION OF INTERESTS OF NON-GOVERNMENTAL LESSEES IN PROPERTY OWNED BY GOVERNMENTAL UNITS › Section 12D-3.003 - Assessment and Taxation of Interests of Non-governmental Lessees in Governmentally Owned Property Which are Subject to Ad Valorem Taxation

Current through Reg. 50, No. 138; July 16, 2024
(1) Interests described in subsection
				12D-3.002(1),
				F.A.C., shall be assessed and taxed on the appropriate ad valorem tax rolls of
				the county where located.
(2)
				Interests described in subsections
				12D-3.002(2) and
				(3), F.A.C., are deemed to be owned by the
				lessee and shall be assessed and taxed on the appropriate ad valorem tax rolls
				of the county where located.
(3)
				Interests described in subsection
				12D-3.002(4),
				F.A.C., upon which rental payments are due pursuant to the agreement creating
				said interest, shall be taxed as intangible personal property pursuant to
				Section 199.032, F.S. (2005). Nominal
				payments shall be deemed rental payments for purposes of determining the method
				of taxation but not for determining valuation of the interest.
(4) Interests described in subsection
				12D-3.002(4),
				F.A.C., upon which no rental payments are due pursuant to the agreement
				creating such interest, shall be assessed on the tax rolls of the county where
				located and shall be taxed as real property.
Rulemaking Authority
					 195.027(1),
					 213.06(1) FS.
					 Law Implemented s. 9. Chapter 2006-312, L.O.F., 196.001, 196.199, 199.023
					 (2005), 199.032 (2005) FS.
New 12-31-80, Formerly 12D-3.03, Amended
					 10-2-07.
Florida Administrative Code › 12 - DEPARTMENT OF REVENUE › 12D - Property Tax Oversight Program › Chapter 12D-3 - TAXATION OF INTERESTS OF NON-GOVERNMENTAL LESSEES IN PROPERTY OWNED BY GOVERNMENTAL UNITS › Section 12D-3.004 - Method of Valuing Interests Taxed as Intangibles

Current through Reg. 50, No. 138; July 16, 2024
Interests taxed as intangibles pursuant to subsection
				  12D-3.003(3),
				  F.A.C., shall be valued in accordance with paragraph
				  12C-2.010(1),
				  F.A.C.
Rulemaking Authority
					 195.027(1),
					 213.06(1) FS.
					 Law Implemented 196.001,
					 196.199
					 FS.
New 12-31-80, Formerly
					 12D-3.04.
Florida Administrative Code › 12 - DEPARTMENT OF REVENUE › 12D - Property Tax Oversight Program › Chapter 12D-3 - TAXATION OF INTERESTS OF NON-GOVERNMENTAL LESSEES IN PROPERTY OWNED BY GOVERNMENTAL UNITS › Section 12D-3.005 - Effect of Provisions of Ad Valorem Taxation of Property Owned by Lessee

Current through Reg. 50, No. 138; July 16, 2024
Nothing in these provisions shall be deemed to exempt
				  personal property, buildings, or other real property improvements owned by a
				  lessee from ad valorem taxation.
Rulemaking Authority
					 195.027(1),
					 213.06(1) FS.
					 Law Implemented 196.001,
					 196.199,
					 196.023
					 FS.
New 12-31-80, Formerly
					 12D-3.05.
Florida Administrative Code › 12 - DEPARTMENT OF REVENUE › 12D - Property Tax Oversight Program › Chapter 12D-5 - AGRICULTURAL AND OUTDOOR RECREATIONAL OR PARK LANDS › Section 12D-5.001 - Agricultural Classification, Definitions

Current through Reg. 50, No. 138; July 16, 2024
(1) For the purposes of Section
				193.461, F.S., agricultural
				purposes does not include the wholesaling, retailing or processing of farm
				products, such as by a canning factory.
(2) Good faith commercial agricultural use of
				property is defined as the pursuit of an agricultural activity for a reasonable
				profit or at least upon a reasonable expectation of meeting investment cost and
				realizing a reasonable profit. The profit or reasonable expectation thereof
				must be viewed from the standpoint of the fee owner and measured in light of
				his investment.
Rulemaking Authority
					 195.027(1),
					 213.06(1) FS.
					 Law Implemented 193.461
					 FS.
New 10-12-76, Formerly
					 12D-5.01.
Florida Administrative Code › 12 - DEPARTMENT OF REVENUE › 12D - Property Tax Oversight Program › Chapter 12D-5 - AGRICULTURAL AND OUTDOOR RECREATIONAL OR PARK LANDS › Section 12D-5.002 - Purchase Price Paid as a Factor in Determining Agricultural Classification (Repealed)

Current through Reg. 50, No. 138; July 16, 2024
Rulemaking Authority
					 195.027(1),
					 213.06(1) FS.
					 Law Implemented 193.461,
					 195.032
					 FS.
New 10-12-76, Amended 11-10-77, Formerly 12D-5.02, Repealed
					 9-19-17.
Florida Administrative Code › 12 - DEPARTMENT OF REVENUE › 12D - Property Tax Oversight Program › Chapter 12D-5 - AGRICULTURAL AND OUTDOOR RECREATIONAL OR PARK LANDS › Section 12D-5.003 - Dwellings on Agriculturally Classified Land

Current through Reg. 50, No. 138; July 16, 2024
The property appraiser shall not deny agricultural
				  classification solely because of the maintenance of a dwelling on a part of the
				  lands used for agricultural purposes, nor shall the agricultural classification
				  disqualify the land for homestead exemption. So long as the dwelling is an
				  integral part of the entire agricultural operation, the land it occupies shall
				  be considered agricultural in nature. However, such dwellings and other
				  improvements on the land shall be assessed under Section
				  193.011, F.S., at their just
				  value and added to the agriculturally assessed value of the
				  land.
Rulemaking Authority
					 195.027(1),
					 213.06(1) FS.
					 Law Implemented 193.461
					 FS.
New 10-12-76, Formerly
					 12D-5.03.
Florida Administrative Code › 12 - DEPARTMENT OF REVENUE › 12D - Property Tax Oversight Program › Chapter 12D-5 - AGRICULTURAL AND OUTDOOR RECREATIONAL OR PARK LANDS › Section 12D-5.004 - Applicability of Other Factors to Classification of Agricultural Lands

Current through Reg. 50, No. 138; July 16, 2024
(1) Other factors enumerated by the court in
				Greenwood v. Oates, 251 So. 2d 665 (Fla. 1971), which the property appraiser
				may consider, but to which he is not limited, are:
(a) Opinions of appropriate experts in the
				fields;
(b) Business or occupation
				of owner; (Note that this cannot be considered over and above, or to the
				exclusion of, the actual use of the property.) (See AGO 70-123.)
(c) The nature of the terrain of the
				property;
(d) Economic
				merchantability of the agricultural product; and,
(e) The reasonably attainable economic
				salability of the product within a reasonable future time for the particular
				agricultural product.
Florida Administrative Code › 12 - DEPARTMENT OF REVENUE › 12D - Property Tax Oversight Program › Chapter 12D-5 - AGRICULTURAL AND OUTDOOR RECREATIONAL OR PARK LANDS › Section 12D-5.005 - Outdoor Recreational or Park Lands

Current through Reg. 50, No. 138; July 16, 2024
The recreational use must be non-commercial. The term
				  "non-commercial" would not prohibit the imposition of a fee or charge to use
				  the recreational or park facility so long as the fee or charge is calculated
				  solely to defray the reasonable expenses of maintaining the land for
				  recreational or park purposes. Since public access is necessarily a
				  prerequisite to classification and tax treatment under Section
				  193.501, F.S., and Article VII,
				  Section 4, Florida Constitution, the Trustees of the Internal Improvement Trust
				  Fund or the governing board of a county or delegated municipality, as the case
				  may be, in their discretion need not accept an instrument conveying development
				  rights or establishing a covenant under the statute. In all cases, the tax
				  treatment provided by Section
				  193.501, F.S., shall continue
				  only so long as the lands are actually used for outdoor recreational or park
				  purposes. Since all property is assessed as of its status on January 1 of the
				  tax year, if the instrument conveying the development rights or establishing
				  the covenant is not accepted by the appropriately authorized body on or before
				  January 1 of the tax year, then special treatment under Section
				  193.501, F.S., would not be
				  available for that tax year. When special treatment under the statute is to be
				  granted because of a covenant, such special treatment shall be granted only if
				  the covenant extends for a period of ten or more years from January 1 of each
				  year for which such special treatment assessment is made; however, recognition
				  of the restriction and length of any covenant extending less than 10 years
				  shall be made in assessing the just value of the land under Section
				  193.011, F.S.
Rulemaking Authority
					 195.027(1),
					 213.06(1) FS.
					 Law Implemented 193.011,
					 193.501
					 FS.
New 10-12-76, Amended 11-10-77, Formerly 12D-5.05, Amended
					 12-31-98.
Florida Administrative Code › 12 - DEPARTMENT OF REVENUE › 12D - Property Tax Oversight Program › Chapter 12D-5 - AGRICULTURAL AND OUTDOOR RECREATIONAL OR PARK LANDS › Section 12D-5.006 - Effect of Citrus Canker on Agricultural Classification (Repealed)

Current through Reg. 50, No. 138; July 16, 2024
Rulemaking Authority 193.461(3)(b)73, (6)(a)7. FS. Law
					 Implemented 193.461(3)(b)7., (6)(a)7. FS.
New 2-26-86, Repealed
					 9-12-95.
Florida Administrative Code › 12 - DEPARTMENT OF REVENUE › 12D - Property Tax Oversight Program › Chapter 12D-5 - AGRICULTURAL AND OUTDOOR RECREATIONAL OR PARK LANDS › Section 12D-5.010 - Definitions

Current through Reg. 50, No. 138; July 16, 2024
Unless otherwise stated or unless otherwise clearly indicated
				  by the context in which a particular term is used, all terms used in this
				  chapter shall have the same meanings as are attributed to them in the current
				  Florida Statutes. In this connection, reference is made to the definitions in
				  Sections 192.001,
				  211.01 and
				  211.30, F.S.
Rulemaking Authority
					 195.027(1),
					 213.06(1) FS.
					 Law Implemented 192.001,
					 193.461,
					 193.481,
					 211.01,
					 211.30
					 FS.
New 2-10-82, Formerly
					 12D-5.10.
Florida Administrative Code › 12 - DEPARTMENT OF REVENUE › 12D - Property Tax Oversight Program › Chapter 12D-5 - AGRICULTURAL AND OUTDOOR RECREATIONAL OR PARK LANDS › Section 12D-5.011 - Assessment of Oil, Mineral and Other Subsurface Rights

Current through Reg. 50, No. 138; July 16, 2024
(1) All oil, mineral, gas, and other
				subsurface rights in and to real property, which have been sold or otherwise
				transferred by the owner of the real property, or retained or acquired through
				reservation or otherwise, shall be appraised and taxed separately from the fee
				or other interest in the fee. This tax is against those who benefit from the
				possession of the subsurface rights. When such subsurface rights are leased,
				the tax burden falls on the lessee, not on the lessor who owns the rights
				outright in perpetuity.
(a) When the
				subsurface rights in land have been transferred by the fee owner, or retained
				or acquired by other than the surface owner, it is the duty of the property
				appraiser to use reasonable means to determine the name of the record title
				owner from the public records of the county.
(b) When subsurface rights have been
				separated from the fee, the property appraiser shall make a separate entry on
				the assessment roll indicating the assessment of the subsurface rights which
				have been separated from the fee. The property appraiser may describe and enter
				these subsurface rights on the roll in the same manner in which they were
				conveyed. This entry shall immediately follow, in the same section, township,
				and range, the entry listing the record title owner of the surface fee insofar
				as is practicable.
Florida Administrative Code › 12 - DEPARTMENT OF REVENUE › 12D - Property Tax Oversight Program › Chapter 12D-5 - AGRICULTURAL AND OUTDOOR RECREATIONAL OR PARK LANDS › Section 12D-5.012 - Liens on Subsurface Rights

Current through Reg. 50, No. 138; July 16, 2024
(1) Tax
				certificates and tax liens may be acquired, purchased, transferred and
				enforced, and tax deeds issued encumbering subsurface rights as they are on
				real property. Except that in the case of a tax lien on leased subsurface
				rights where mineral rights are leased or otherwise transferred for a term of
				years, the lien shall be a personal liability of the lessee and shall be a lien
				against all property of the lessee.
(2) The owner of subsurface rights shall, by
				recording with the clerk of the circuit court his name, address and the legal
				description of the property in which he has a subsurface interest, be entitled
				to notification, by registered mail with return receipt requested, of:
(a) Non-payment of taxes by the surface
				owner, or the sale of tax certificates affecting the surface;
(b) Or applications for a tax deed for the
				surface interest;
(c) Or any
				foreclosure proceedings thereon.
Florida Administrative Code › 12 - DEPARTMENT OF REVENUE › 12D - Property Tax Oversight Program › Chapter 12D-5 - AGRICULTURAL AND OUTDOOR RECREATIONAL OR PARK LANDS › Section 12D-5.013 - Ad Valorem Credits on Severance Tax (Repealed)

Current through Reg. 50, No. 138; July 16, 2024
Rulemaking Authority
					 195.027 FS. Law Implemented
					 211.32
					 FS.
New 2-10-82, Formerly 12D-5.13, Repealed
					 4-29-82.
Florida Administrative Code › 12 - DEPARTMENT OF REVENUE › 12D - Property Tax Oversight Program › Chapter 12D-5 - AGRICULTURAL AND OUTDOOR RECREATIONAL OR PARK LANDS › Section 12D-5.014 - Conservation Easement, Environmentally Endangered or Outdoor Recreational or Park Property Assessed Under Section 193.501, F.S

Current through Reg. 50, No. 138; July 16, 2024
(1) To apply for the assessment of lands
				subject to a conservation easement, environmentally endangered lands, or lands
				used for outdoor recreational or park purposes when land development rights
				have been conveyed or conservation restrictions have been covenanted, a
				property owner must submit an original application to the property appraiser by
				March 1, as outlined in Section
				193.501, F.S.
(2) The Department prescribes Form DR-482C,
				Land Used for Conservation, Assessment Application, and incorporated by
				reference in Rule 12D-16.002, F.A.C., for property
				owners to apply for the assessment in Section
				193.501, F.S.
(3) The Department prescribes Form DR-482CR,
				Land Used for Conservation, Assessment Reapplication, incorporated by reference
				in Rule 12D-16.002, F.A.C., for property
				owners to reapply for the assessment after the first year a property is
				assessed under Section
				193.501, F.S., when the property
				owner and use have not changed. The property owner must complete and return the
				reapplication to the property appraiser by March 1.
Rulemaking Authority
					 195.027(1),
					 213.06(1) FS.
					 Law Implemented 193.501,
					 213.05
					 FS.
New 11-1-12.
Florida Administrative Code › 12 - DEPARTMENT OF REVENUE › 12D - Property Tax Oversight Program › Chapter 12D-6 - MOBILE HOMES, PREFABRICATED OR MODULAR HOUSING UNITS, POLLUTION CONTROL DEVICES, AND FEE TIME-SHARE DEVELOPMENTS › Section 12D-6.001 - Mobile Homes and Prefabricated or Modular Housing Units Defined

Current through Reg. 50, No. 138; July 16, 2024
(1) Mobile homes are vehicles which satisfy
				the following:
(a) Manufactured upon a chassis
				or under carriage as an integral part thereof; and,
(b) Without independent motive power; and,
(c) Designed and equipped to
				provide living and sleeping facilities for use as a home, residence, or
				apartment; or designed for operation over streets and highways.
(d) The definition of "mobile home" shall be
				as defined under Sections
				320.01(2) and
				723.003(3),
				F.S. (1989) and under paragraph
				12A-1.007(11)(a),
				F.A.C.
Florida Administrative Code › 12 - DEPARTMENT OF REVENUE › 12D - Property Tax Oversight Program › Chapter 12D-6 - MOBILE HOMES, PREFABRICATED OR MODULAR HOUSING UNITS, POLLUTION CONTROL DEVICES, AND FEE TIME-SHARE DEVELOPMENTS › Section 12D-6.002 - Assessment of Mobile Homes

Current through Reg. 50, No. 138; July 16, 2024
(1) This rule
				subsection shall apply if the owner of the mobile home is also the owner of the
				land on which the mobile home is permanently affixed and the mobile home has a
				current sticker affixed, regardless of the series.
(a) The property appraiser shall assess such
				mobile home as realty and it shall be taxed as real property. The property
				appraiser should get proof of title of the mobile home and land. Section
				319.21, F.S., states that no
				person shall sell a motor vehicle for purposes of the registration and licenses
				provisions without delivering a certificate of title to the purchaser. The
				owner may provide evidence of affixation on Form DR-402, Declaration of Mobile
				Home as Real Property, to assist the property appraiser. However, this
				information shall not be determinative.
(b) The mobile home shall be issued an "RP"
				series sticker as provided in Section
				320.0815, F.S. The owner is
				required to purchase an "RP" sticker from the tax collector.
(c) If the owner purchases an "MH" series
				sticker, this shall not affect the requirements of paragraph (a) of this rule
				subsection.
(d) This rule
				subsection shall apply to permanently affixed mobile homes and appurtenances
				which are held for display by a licensed mobile home dealer or a licensed
				mobile home manufacturer. Any item of tangible personal property or any
				improvement to real property which is appurtenant to a mobile home and which is
				not held strictly for resale is subject to ad valorem tax. The mobile home and
				appurtenances are considered tangible personal property and inventory not
				subject to the property tax if the following conditions are met:
1. The mobile home and any appurtenance is
				being held strictly for resale as tangible personal property and is not rented,
				occupied, or otherwise used; and,
2. The mobile home is not used as a sales
				office by the mobile home dealer or mobile home manufacturer; and,
3. The mobile home does not bear an "RP"
				series sticker.
Florida Administrative Code › 12 - DEPARTMENT OF REVENUE › 12D - Property Tax Oversight Program › Chapter 12D-6 - MOBILE HOMES, PREFABRICATED OR MODULAR HOUSING UNITS, POLLUTION CONTROL DEVICES, AND FEE TIME-SHARE DEVELOPMENTS › Section 12D-6.003 - Recreational Vehicle Type Units; Determination of Permanently Affixed

Current through Reg. 50, No. 138; July 16, 2024
(1) This rule subsection shall apply to a
				recreational vehicle type unit described in Section
				320.01(1),
				F.S., which is tied down, or when the mode of attachment or affixation is such
				that the recreational vehicle type unit cannot be removed without material or
				substantial injury to the recreational vehicle type unit. In such case, the
				recreational vehicle type unit shall be considered permanently affixed or
				attached. Except when the mode of attachment or affixation is such that the
				recreational vehicle type unit cannot be removed without material or
				substantial injury to the recreational vehicle type unit, the realty, or both,
				the intent of the owner is determinative of whether the recreational vehicle
				type unit is permanently attached. The intention of the owner to make a
				permanent affixation of a recreational vehicle type unit may be determined by
				either:
(a) The owner making the application
				for an "RP" series license sticker in which the owner of the recreational
				vehicle type unit states:
1. That the unit is
				affixed to the land; and,
2. That
				it is his intention that the unit will remain affixed to the land
				permanently.
Florida Administrative Code › 12 - DEPARTMENT OF REVENUE › 12D - Property Tax Oversight Program › Chapter 12D-6 - MOBILE HOMES, PREFABRICATED OR MODULAR HOUSING UNITS, POLLUTION CONTROL DEVICES, AND FEE TIME-SHARE DEVELOPMENTS › Section 12D-6.004 - Prefabricated or Modular Housing Units - Realty or Tangible Personal Property

Current through Reg. 50, No. 138; July 16, 2024
Prefabricated or modular housing units or portions thereof,
				  as defined, which are permanently affixed to realty, are taxable as real
				  property.
Rulemaking Authority
					 195.027(1),
					 213.06(1) FS.
					 Law Implemented 192.011,
					 320.015
					 FS.
New 10-12-76, Formerly 12D-6.04, Amended
					 12-31-98.
Florida Administrative Code › 12 - DEPARTMENT OF REVENUE › 12D - Property Tax Oversight Program › Chapter 12D-6 - MOBILE HOMES, PREFABRICATED OR MODULAR HOUSING UNITS, POLLUTION CONTROL DEVICES, AND FEE TIME-SHARE DEVELOPMENTS › Section 12D-6.005 - Pollution Control Devices

Current through Reg. 50, No. 138; July 16, 2024
In accordance with Section
				  193.621, F.S., the Department of
				  Environmental Protection has adopted Rule Chapter 62-8, F.A.C., concerning the
				  assessment of pollution control devices as a guideline for the property
				  appraiser.
Rulemaking Authority
					 195.027(1),
					 213.06(1) FS.
					 Law Implemented 193.621
					 FS.
New 10-12-76, Formerly
					 12D-6.05.
Florida Administrative Code › 12 - DEPARTMENT OF REVENUE › 12D - Property Tax Oversight Program › Chapter 12D-7 - EXEMPTIONS › Section 12D-7.002 - Exemption of Household Goods and Personal Effects

Current through Reg. 50, No. 138; July 16, 2024
Only household goods and personal effects of the taxpayer
				  which are actually employed in the use of serving the creature comforts of the
				  owner and not held for commercial purposes are entitled to the exemption
				  provided by section 196.181, F.S. "Creature
				  comforts" are things which give bodily comfort, such as food, clothing and
				  shelter. Commercial purposes includes owning household goods and personal
				  effects as stock in trade or as furnishings in rental dwelling
				  units.
Rulemaking Authority
					 195.027(1),
					 213.06(1) FS.
					 Law Implemented 192.001,
					 196.181
					 FS.
New 10-12-76, Formerly 12D-7.02, Amended
					 12-31-98.
Florida Administrative Code › 12 - DEPARTMENT OF REVENUE › 12D - Property Tax Oversight Program › Chapter 12D-7 - EXEMPTIONS › Section 12D-7.003 - Exemption of Property of Widows, Widowers, Blind Persons, and Persons Totally and Permanently Disabled; Disabled Ex-Service Members, Spouses

Current through Reg. 50, No. 138; July 16, 2024
(1) For the purposes of the exemption
				provided in Section 196.202, F.S.:
(a) The provisions of this rule shall apply
				to widows and widowers. The terms "widow" and "widower" shall not apply to:
1. A divorced woman or man;
2. A widow or widower who remarries;
				or
3. A widow or widower who
				remarries and is subsequently divorced.
Florida Administrative Code › 12 - DEPARTMENT OF REVENUE › 12D - Property Tax Oversight Program › Chapter 12D-7 - EXEMPTIONS › Section 12D-7.004 - Exemption for Certain Permanently and Totally Disabled Veterans and Surviving Spouses of Certain Veterans

Current through Reg. 50, No. 138; July 16, 2024
(1) This
				rule applies to the total exemption from taxation of the homestead property of
				a veteran who was honorably discharged and who has a service-connected total
				and permanent disability and of surviving spouses of veterans who died from
				service-connected causes while on active duty as a member of the United States
				Armed Forces as described in Section
				196.081, F.S.
(2) The disabling injury of a veteran or
				death of a veteran while on active duty must be service-connected in order for
				the veteran or surviving spouse to be entitled to the exemption. The veteran,
				his or her spouse, or surviving spouse must have a letter from the United
				States Government or from the United States Department of Veterans Affairs or
				its predecessor certifying that the veteran has a service-connected total and
				permanent disability or that the death of the veteran resulted from
				service-connected causes while on active duty.
(3) A service-connected disability is not
				required to be total and permanent at the time of honorable discharge but must
				be total and permanent on January 1 of the year of application for the
				exemption or on January 1 of the year during which the veteran died.
(4)
(a)
				This paragraph shall apply where the deceased veteran possessed the
				service-connected permanent and total disability exemption upon death. The
				exemption shall carry over to the veteran's spouse if the following conditions
				are met:
1. The veteran predeceases the
				spouse;
2. The spouse continues to
				reside on the property and use it as his or her primary residence;
3. The spouse does not remarry; and,
4. The spouse holds legal or
				beneficial title.
Florida Administrative Code › 12 - DEPARTMENT OF REVENUE › 12D - Property Tax Oversight Program › Chapter 12D-7 - EXEMPTIONS › Section 12D-7.005 - Exemption for Disabled Veterans Confined to Wheelchairs

Current through Reg. 50, No. 138; July 16, 2024
(1) Although the certificate of disability
				referred to in Section
				196.091(1),
				F.S., would be sufficient proof upon which the property appraiser could allow
				the tax exemption, this does not mean that the property appraiser could not
				deny such exemption if, upon his investigation, facts were disclosed which
				showed a lack of service-connected total disability.
(2)
(a)
				This paragraph shall apply where the deceased veteran possessed the exemption
				upon death. The exemption shall carry over to the veteran's spouse if the
				following conditions are met:
1. The veteran
				predeceases the spouse;
2. The
				spouse continues to reside on the property and use it as his or her
				domicile;
3. The spouse does not
				remarry; and,
4. The spouse holds
				legal or beneficial title and held the property with the veteran by tenancy by
				the entireties at the veteran's death.