18779217, 12D-18.005 - Florida Administrative Rules, Law, Code, Register

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Florida Department of State and Division of Library and Information Services

Notice: 18779217

Notice of Development of Rulemaking

Department:

DEPARTMENT OF REVENUE

Division:

Property Tax Oversight Program

Chapter:

NON-AD VALOREM ASSESSMENTS AND SPECIAL ASSESSMENTS

Overview

RULE:

12D-18.005	Adoption of Non-Ad Valorem Assessment Roll
12D-18.006	Certification of Assessment Roll

PURPOSE:

The purpose of amending Rule 12D-18.005, F.A.C., is to implement statutory changes enacted in section 1 of Chapter 2010-139, L.O.F.; adding qualifying improvements that assist in alleviating property’s burden from energy consumption. The rule also implements changes enacted by section 13 of Chapter 2016-128, L.O.F, revising the time frame local governments shall adopt a non-ad valorem assessment roll at a public hearing. Rule 12D-18.006, F.A.C. is also amending the time frame local governments shall adopt a non-ad valorem assessment roll at a public hearing, updating a subsection reference as on Chapter 12D-13 amendment that became effective April 5, 2016, and removing the requirement to send a document to the department.

SUBJECT:

Implement changes promoting renewable energy resources and allowing local governments to assist in funding these improvements, adding additional time local governments can hold a public hearing to adopt non-ad valorem assessment roll and deleting a duplicate document requirement.

RULEMAKING AUTHORITY:

195.027(1), 197.3632(11), 197.3635, 213.06(1) FS.

LAW:

197.322, 197.363, 197.3631, 197.3632, 197.3635, 213.05 FS.

PRINT PUBLISH DATE:

3/27/2017 Vol. 43/59

RELATED STATUTES
AND LAWS:

195.027(1), 197.3632(11), 197.3635, 213.06(1) FS., 197.322, 197.363, 197.3631, 197.3632, 197.3635, 213.05 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-18.005&PDate=3/27/2017&Section=1

REFERENCE MATERIALS:

No reference(s).

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