19014248, 12D-7.020 - Florida Administrative Rules, Law, Code, Register

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Florida Department of State and Division of Library and Information Services

Notice: 19014248

Notice of Proposed Rule

Department:

DEPARTMENT OF REVENUE

Division:

Property Tax Oversight Program

Chapter:

EXEMPTIONS

Overview

RULE:

12D-7.020

Exemption for Real Property Dedicated in Perpetuity for Conservation

PURPOSE:

The purpose of amending this rule is to implement statutory changes enacted in section 1 of Chapter 2016-110, L.O.F. The rule implements s. 196.011, F.S., and the proposed amendment deletes the requirement that an exemption for a conservation easement must be renewed annually and updates the notification process for the property owner. The effect of the amendment provides that a property owner must notify the property appraiser when the use of the property no longer complies with conservation easement restrictions and requirements.

SUMMARY:

The amendment to S. 196.011, F.S., deleted the requirement that an exemption for a conservation easement must be renewed annually. The rule implements the amendment by removing the requirement that the property owner was required to file an annual renewal. The property owner must notify the property appraiser when the use of the property no longer complies with conservation easement restrictions and requirements.

RULEMAKING AUTHORITY:

195.027(1), 213.06(1) FS.

LAW:

196.011, 196.26, 213.05 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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