19014636, 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: 19014636

Notice of Proposed Rule

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.; by adding an exception to the provisions local governments use to levy non-ad valorem assessments. 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 public hearing, updating a subsection reference in an amendment in Chapter 12D-13 that became effective April 5, 2016, and removing the requirement to send a document to the department.

SUMMARY:

These rule amendments implement changes promoting renewable energy resources and allow local governments to assist in funding these improvements, adding additional time local governments can hold a public hearing to adopt non-ad valorem assessment rolls and delete a duplicate document requirement.

RULEMAKING AUTHORITY:

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

LAW:

125.011, 163.08, 197.322, 197.363, 197.3631, 197.3632, 197.3635, 213.05 FS.

PRINT PUBLISH DATE:

5/25/2017 Vol. 43/102

COMMENTS:

From 5/25/2017 To 6/15/2017 (21 Days)
The public comment period for this notice has already expired.

REFERENCE MATERIALS:

No reference(s).

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