19013666, 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: 19013666

Notice of Proposed Rule

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 purposes of amending Rule 12D-1.004, F.A.C., are to update the rule to reflect the changes to s. 193.501, F.S., in section 11 of Chapter 2016-128, L.O.F.; change 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.; incorporate application forms to send to the property appraiser in s. 193.501, F.S.; and remove obsolete references. The effects of this rule amendment are to clarify the requirements of filing a timely return required in s. 193.052, F.S., incorporate form numbers to help identify the correct form to file, and correct a filing deadline.

SUMMARY:

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 applicants must file a timely return under s. 193.052, F.S.

RULEMAKING AUTHORITY:

195.027(1), 213.06(1) FS.

LAW:

193.052, 193.062, 193.085, 193.481, 193.501, 193.621, 196.011, 196.193, 704.06(1) FS.

PRINT PUBLISH DATE:

5/24/2017 Vol. 43/101

COMMENTS:

From 5/24/2017 To 6/14/2017 (21 Days)
The public comment period for this notice has already expired.

REFERENCE MATERIALS:

No reference(s).

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