18778344, 12D-1.004 - Florida Administrative Rules, Law, Code, Register

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Florida Department of State and Division of Library and Information Services

Notice: 18778344

Notice of Development of Rulemaking

Department:

DEPARTMENT OF REVENUE

Division:

Property Tax Oversight Program

Chapter:

GENERAL RULES

Overview

RULE:

12D-1.004

Returns, Applications and Other Information (not Including Applications for Exemptions) Required to Be Filed with the Property Appraiser

PURPOSE:

The purpose of amending Rule 12D-1.004, F.A.C., is to update the rule to reflect the changes to s. 193.501, F.S., in section 11 of Chapter 2016-128, L.O.F.; changing the April 1 filing deadline for property subject to an assessment on outdoor recreational or park lands or conservation easement to March 1, implementing section 2 of Chapter 2009-157, L.O.F.; incorporating forms used to apply to the property appraiser in s. 193.501, F.S.; and removing obsolete references. The effect of this rule amendment is to clarify the requirements of timely filing a return required in s. 193.052, F.S., incorporate form numbers to help identify the correct form to file and correct a filing deadline.

SUBJECT:

The amendment updates the filing deadline for property subject to an outdoor recreational or park lands or conservation easement, incorporates forms filed with the property appraiser, and adds the requirement that a return required under s. 193.052 must be timely filed.

RULEMAKING AUTHORITY:

195.027(1), 213.06(1) FS

LAW:

193.052, 193.062, 193.481, 193.501, 193.621, 196.011, 704.06(1) FS

PRINT PUBLISH DATE:

3/27/2017 Vol. 43/59

RELATED STATUTES
AND LAWS:

195.027(1), 213.06(1) FS, 193.052, 193.062, 193.481, 193.501, 193.621, 196.011, 704.06(1) FS

OVERSIGHT COMMITTEE:

Joint Administrative Procedures Committee
Florida Administrative Law Central Online Network (F.A.L.C.O.N.)

RELATED COURT CASES:

Division of Administrative Hearings

FEDERAL eRULEMAKING
WEB PORTAL:

Regulations.gov

HOW TO LINK TO
THIS NOTICE:

http://flrules.org/gateway/ruleno.asp?id=12D-1.004&PDate=3/27/2017&Section=1

REFERENCE MATERIALS:

No reference(s).

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