13594858, 12D-6.006 - Florida Administrative Rules, Law, Code, Register

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Florida Department of State and Division of Library and Information Services

Notice: 13594858

Notice of Proposed Rule

Department:

DEPARTMENT OF REVENUE

Division:

Property Tax Oversight Program

Chapter:

MOBILE HOMES, PREFABRICATED OR MODULAR HOUSING UNITS, POLLUTION CONTROL DEVICES, AND FEE TIME-SHARE DEVELOPMENTS

Overview

RULE:

12D-6.006

Fee Time-Share Real Property

PURPOSE:

The purpose of the proposed amendments to Rule 12D-6.006, F.A.C., (Fee Timeshare Real Property) is to remove definitions in this rule that were intended by the Legislature to only be used for the regulatory purposes contained in Chapter 721, F.S. and, delete rule language which is redundant of statutory language in Section 192.037, F.S., as required by Section 120.74(1)(d), F.S., of the Administrative Procedure Act. The effect of these proposed rule revisions is to provide property appraisers with better procedures for assessing fee timeshare real property.

SUMMARY:

The proposed amendments to Rule 12D-6.006, F.A.C., (Fee Timeshare Real Property) delete definitions for eight terms that were copied verbatim into this rule in 1994 from definitions in Section 721.05, F.S., one of the statutes that governs the regulation of the timeshare industry by the Florida Department of Business and Professional Regulation. These regulatory definitions do not directly apply to the ad valorem taxation of fee timeshare real property. Also, Section 721.03, F.S., states that the treatment of timeshare estates for ad valorem and special assessment purposes must be as prescribed in Chapters 192 through 200, F.S. These proposed amendments also delete provisions in the rule that are identical or substantially comparable to existing statutory provisions.

RULEMAKING AUTHORITY:

195.027(1), 213.06(1), FS.

LAW:

192.001, 192.037, 193.011 FS.

PRINT PUBLISH DATE:

9/25/2013 Vol. 39/187

COMMENTS:

From 9/25/2013 To 10/16/2013 (21 Days)
The public comment period for this notice has already expired.

REFERENCE MATERIALS:

No reference(s).

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