19014345, 12D-8.0064 - Florida Administrative Rules, Law, Code, Register

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Florida Department of State and Division of Library and Information Services

Notice: 19014345

Notice of Proposed Rule

Department:

DEPARTMENT OF REVENUE

Division:

Property Tax Oversight Program

Chapter:

ASSESSMENT ROLL PREPARATION AND APPROVAL

Overview

RULE:

12D-8.0064	Assessments; Correcting Errors in Assessments of a Homestead
12D-8.00659	Notice of Change of Ownership or Control of Non-Homestead Property

PURPOSE:

The purpose of amending Rule 12D-8.0064, F.A.C., is to reflect the changes in section 5 of Chapter 2016-128, L.O.F., giving property owners 30 days to pay taxes, penalties, and interest prior to the property appraiser filing a notice of tax lien when a person is not entitled to a homestead exemption or assessment increase limitation as amended in s. 193.155, F.S. Amending Rule 12D-8.00659(7), F.A.C. to implement changes in sections 6 and 7 of Chapter 2016-128 L.O.F., relieving the property owner of any assessed penalties or interest if the property assessment limitation was granted because of a clerical error or omission as amended in ss. 193.1554 and 193.1555, F.S.

SUMMARY:

These rule amendments allow property owners to be notified and given thirty days to pay taxes prior to a lien filing; and grant the property owner a waiver of penalty and interest assessed due to a clerical error or omission.

RULEMAKING AUTHORITY:

195.027(1), 213.06(1) FS.

LAW:

193.011, 193.023, 193.155, 193.1554, 193.1555, 193.1556, 196.011, 196.161, 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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