Florida Administrative Code › 12 - DEPARTMENT OF REVENUE › 12D - Property Tax Oversight Program › Chapter 12D-17 - TRUTH IN MILLAGE ("TRIM") COMPLIANCE › Section 12D-17.005 - Taxing Authorities in Violation of Section 200.065, Florida Statutes

Current through Reg. 50, No. 138; July 16, 2024
(1) The Department shall review the
				Certification of Compliance, Form DR-487, made by the taxing authority, if
				filed, in the respects set forth elsewhere in this rule chapter. If the taxing
				authority or school district has made an incomplete filing or is otherwise
				found to be in violation of any of the statutory elements, the Department shall
				make such a determination and shall so notify the taxing authority or school
				district.
(2)
(a) The Department shall regard as major any
				violation or combination of violations of Section
				200.065 or
				200.068, F.S., which tend to
				misinform taxpayers whether or not such violation is specifically identified in
				the following guidelines.
(b) Where
				a violation is specified or found to be major, the taxing authority shall be
				required to readvertise and rehold hearing(s). The specification of a violation
				as minor in the guidelines shall not preclude the Department from considering
				it to be major where the surrounding circumstances indicate it to be
				major.
(c) The guidelines in this
				paragraph shall be used by the Department based on the impact of the violation
				on the Truth in Millage ("TRIM") process.
1.
				Failure to State Tentative Millage in Budget Summary Advertisement - Sections
				200.065(3)(h), (j) and
				(l),
				129.03(3)(b),
				F.S.Major. The taxing authority shall be required to readvertise and rehold
				hearing(s).
2. Advertisement Too
				Small (Notice of Tax Increase, Notice of Proposed Tax Increase, Notice of Tax
				for School Capital Outlay, Amended Notice of Tax For School Capital Outlay,
				etc.) - Section 200.065(3),
				F.S.Major, unless the taxing authority made an attempt to comply and the error
				was not the fault of the taxing authority but of the newspaper that printed the
				advertisement. The taxing authority shall be required to readvertise and rehold
				hearing(s).
3. Less Than 95 Percent
				of Ad Valorem Proceeds Shown in Budget Summary Advertisement - Sections
				200.065(2)(a)1., (3)(l), F.S.Major. The proceeds are understated. The taxing
				authority shall be required to readvertise and rehold hearing(s).
4. Reserved.
5. Late Certification of Compliance Package -
				Section 200.068, F.S.Minor, if all
				required documents are filed within 30 days of date due. Taxing authority shall
				be advised of the violation. Major, if filed beyond 30 days. No revenue sharing
				funds shall be disbursed, and all local millage in excess of the rolled-back
				rate shall be directed to be placed in escrow, until the certification is
				filed.
6. Property Tax Levy -
				Notice of Proposed Tax Increase - Section
				200.065(3)(a),
				F.S.Major. If initially proposed tax levy, reductions due to the value
				adjustment board, actual tax levy for last year, or this year's proposed tax
				levy is misstated. The taxing authority shall be required to readvertise and
				rehold hearings.
7. Advertisements
				Not Adjacent - Section
				200.065(3)(l),
				F.S.Major, unless taxing authority made an attempt to comply by instructing the
				newspaper in writing to place the advertisements in compliance with this rule.
				Severity of this violation depends on whether or not the violation is the fault
				of the taxing authority or the newspaper that printed the ad. If major, the
				taxing authority shall be required to readvertise and rehold hearing(s). Those
				taxing authorities who were notified of this same violation within the past two
				years shall be required to readvertise and rehold hearing(s). If minor, the
				taxing authority shall be made aware of the violation.
8. Percent Increase Over the Rolled-Back Rate
				Incorrect in Notice of Tax Increase Advertisement (for multicounty taxing
				authorities) or Incorrect Difference Between Taxes Levied Last Year and
				Proposed Taxes This Year in Notice of Proposed Tax Increase (for all other
				taxing authorities and schools and first year levies) - Sections
				200.065(3)(a), (c), (g) and
				(j), F.S.Major. If understated, the taxing
				authority shall be required to readvertise and rehold hearing(s).
9. Incorrect Use of "Other Voted Millage" -
				Sections 200.065(3)(j),
				200.001(1) and
				(8), F.S.Major, if the effect is to tend to
				misinform the taxpayers. If minor, the Department will emphasize education of
				the taxing authorities in the proper use rather than requiring the taxing
				authority to readvertise.
10. Ad
				Valorem Proceeds Not Shown in Budget Summary Advertisement - Sections
				200.065(2)(a)1. and (3)(l),
				129.03(3)(b),
				F.S.Major, if the effect is to tend to misinform the taxpayers. Severity
				depends on whether or not the other required components are shown pursuant to
				Section 129.03(3)(b),
				F.S.
11. Hearing Recessed or
				Continued Without Proper Readvertisement - Sections 200.065(2)(e)2. and (3),
				F.S.Major. Taxing authority shall be required to readvertise and rehold
				hearing(s) if taxpayers have not been given proper notification of the final
				adoption of the millage and budget.
12. Failure to State Percent Increase Over
				Rolled-Back Rate in Resolution or Ordinance - Sections
				200.065(2)(d),
				(3)(j), F.S.Minor. The taxing authority shall
				be notified of the violation. However, if both the percentage increase over the
				rolled-back rate is understated in the notice of tax increase advertisement
				(violation #8), or the amounts required in the notice of proposed tax increase
				are misstated, or if the advertisements are otherwise misleading, and the same
				factors in the ordinance or resolution are understated or missing, the taxing
				authority shall readvertise and rehold hearing(s).
13. Failure to Adopt Millage and Budget
				Separately - Sections 200.065(2)(d) and (2)(e)2., F.S.Minor. The taxing
				authority shall be notified of the violation and shall furnish documentation
				that millage and budget were adopted by separate vote. If no such documentation
				is furnished, those taxing authorities who have been notified of this violation
				within the past two years shall be required to readvertise and rehold
				hearing(s).
14. Failure to Show
				Categories in Notice of Tax for School Capital Outlay - Section
				200.065(10)(a),
				F.S.Minor. Those taxing authorities who have been notified of this violation
				within the past two years shall be required to readvertise and rehold
				hearing(s).
15. Reserved.
16. Failure to Follow Statutory Verbiage -
				Section 200.065(3)(h),
				F.S.Major, if deviation tends to misinform the taxpayers. Taxing authority
				shall be required to readvertise and rehold hearing(s). Minor, if deviation did
				not modify the substantive content or misinform taxpayers. Taxing authority
				shall be notified of the violation. If the violation occurs for two consecutive
				years the taxing authority shall be required to readvertise and rehold
				hearing(s).
17. Budget Summary
				Advertisement Selection or Additional Verbiage - Section
				200.065(3)(h),
				F.S.Major, if deviation tends to misinform the taxpayers. Taxing authority
				shall be required to readvertise and rehold hearing(s). Minor, if the violation
				does not misinform the taxpayers.
18. Too Much Time Between Tentative Millage
				and Budget Hearing and Final Millage and Budget Hearing - Section
				200.065(2)(d),
				F.S.Minor. Taxing authority shall be advised of the violation. If the taxing
				authority is notified of the same violation for two consecutive years, then it
				shall readvertise and rehold hearing(s).
19. Hearing Held Less Than 2 or More Than 5
				Days Following Advertisement - Section
				200.065(2)(d),
				F.S.Minor. Taxing authority shall be advised of the violation. If the taxing
				authority is notified of the same violation for two consecutive years, then it
				shall readvertise and rehold hearing(s).
20. Publication of Both Notice of Tax
				Increase Advertisement or Notice of Proposed Tax Increase and Notice of Budget
				Hearing - Section 200.065(3),
				F.S.Minor, if deviation does not tend to misinform the taxpayers. Taxing
				authority shall be notified as to the correct selection of the
				advertisements.
21. Publication of
				Advertisements Combined - Section
				200.065(3)(l),
				F.S.Minor, unless the violation is the fault of the taxing authority. This is
				not a severe violation as long as all the information necessary is contained in
				the advertisement(s). However, the taxing authority shall be made aware of the
				violation.
22. Improper Inclusion
				of Reference to "Verbatim Record of Proceedings" - Sections
				286.0105,
				200.065(3)(h),
				F.S.Minor. Taxing authority shall be notified of the violation.
23. Publication of Different Percent Millage
				Increase in Budget Summary Advertisement from That Based on Tentative Millage
				Adopted at First Budget Hearing - Sections
				200.065(3)(1),
				(3)(j), F.S.Major, if percentage is
				understated. If so, the taxing authority shall be required to readvertise and
				rehold hearing(s). Taxing authority shall be notified as to the correct method
				of calculating the percent of increase.
24. Publishing a Notice of Tax Increase
				Advertisement or a Notice of Proposed Tax Increase, Rather Than Notice of
				Budget Hearing Advertisement - Section
				200.065(3),
				F.S.Minor. This is not a severe violation since it provides more information
				than is needed. However, the taxing authority shall be notified of the
				violation.
25. Adoption of Budget
				Before Millage - Section 200.065(2)(e)1., F.S.Minor, provided there is no
				apparent prejudice to the taxpayers and the violation appears unintentional.
				The taxing authority shall be notified of the violation.
26. Any Other Violation Which Tends to
				Misinform the Taxpayers Concerning Millage or Ad Valorem Proceeds - Sections
				200.065(1)-(12),
				F.S.Major. Taxing authority shall be required to readvertise and rehold
				hearing(s).