19014539, 12D-16.002 - Florida Administrative Rules, Law, Code, Register

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Florida Department of State and Division of Library and Information Services

Notice: 19014539

Notice of Proposed Rule

Department:

DEPARTMENT OF REVENUE

Division:

Property Tax Oversight Program

Chapter:

ADMINISTRATION OF FORMS

Overview

RULE:

12D-16.002

Index to Forms

PURPOSE:

The purpose of amending this rule is to implement statutory changes enacted in section 1 of Chapter 2016-110, L.O.F.; amend Form DR-418C, “Real Property Dedicated in Perpetuity for Conservation, Exemption Application,” to remove instructions requiring the property owner to annually reapply for the exemption; repeal Form DR-418CR, “Real Property Dedicated in Perpetuity for Conservation, Exemption Renewal,” to reflect the amendment to s. 196.26, F.S., removing the annual renewal notification to the property appraiser; and amend Form DR-501M, “Deployed Military Exemption Application,” to include subordinate military operations as amended in s. 196.173, F.S. The purpose of modifying Form DR-505, “Report of Discounts, Errors, Double Assessments, and Insolvencies,” is to comply with section 197.492, Florida Statutes. The tax collector prepares this form and certifies it to the Board of County Commissioners (BOCC) of the same county. The modification removes the requirement for the BOCCs to review the report for tax roll purposes. The effect of these proposed amendments is that affected parties will have an updated form available that complies with current law.

SUMMARY:

The proposed amendments to Rule 12D-16.002, Index to Forms, incorporate changes to three forms to bring them into compliance with current administrative procedures and remove an obsolete form, DR-418CR.

RULEMAKING AUTHORITY:

195.027(1), 213.06(1) FS.

LAW:

95.18, 136.03, 192.001(18), 192.0105, 193.052, 193.077, 193.085, 193.092, 193.114, 193.122, 193.155, 193.1554, 193.1555, 193.1556, 193.461, 193.501, 193.503, 193.625, 193.703, 194.011, 194.032, 194.034, 194.035, 194.037, 195.002, 195.022, 195.087, 196.011, 196.015, 196.031, 196.075, 196.095, 196.101, 196.121, 196.141, 196.151, 196.173, 196.183, 196.193, 196.1961, 196.1983, 196.1995, 196.202, 196.24, 196.26, 197.182, 197.222, 197.2423, 197.2425, 197.3632, 197.3635, 197.414, 197.432, 197.472, 197.502, 197.512, 197.552, 200.065, 200.069, 213.05, 218.12, 218.125, 218.66, 218.67 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:

Ref-01749 DR-418C
Ref-01750 DR-418CR
Ref-01796 DR-501M
Ref-06510 Form DR-505

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