25204109, 12D-17.002 - Florida Administrative Rules, Law, Code, Register

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Florida Department of State and Division of Library and Information Services

Notice: 25204109

Notice of Development of Rulemaking

Department:

DEPARTMENT OF REVENUE

Division:

Property Tax Oversight Program

Chapter:

TRUTH IN MILLAGE ("TRIM") COMPLIANCE

Overview

RULE:

12D-17.002	Definitions
12D-17.003	Truth in Millage ("TRIM") Compliance
12D-17.004	Taxing Authority's Certification of Compliance; Notification by Department
12D-17.006	Notification of Noncompliance; Withholding and Escrow of State Revenue Sharing Funds

PURPOSE:

The purpose of amending Rules 12D-17.002, 17.003, 17.004, and 17.006, F.A.C., is to allow taxing authorities to electronically publish Budget Summary, Notice of Proposed Tax Increase, Budget Hearing, Notice of Tax for School Capital Outlay, and Amended Notice of Tax for School Capital Outlay advertisements. When in effect the rules will allow for online publication of notices as provided in Chapter 50 and section 200.065, F.S. Rule 12D-7.004(2)(b) removes the requirement for school districts to submit a copy of Department of Education (DOE) Forms ESE-139 and ESE-524A. The Department requires taxing authorities to provide an ordinance or resolution to show the order of adoption of the budget and millage which replaces DOE Form ESE-139. The DOE Form ESE-524A was repealed and the Department uses information captured in the DOE Form ESE-524.

SUBJECT:

Publication of advertisements of hearing notices, millage rates, and budgets on the website of a newspaper or on the internet as provided in section 21, Chapter 2021-17, L.O.F., effective January 1, 2022.

RULEMAKING AUTHORITY:

195.027, 218.26 FS.

LAW:

50.041, 50.051, 129.03, 195.002, 200.001, 200.065, 200.068, 218.21, 218.23, 218.63 FS.

PRINT PUBLISH DATE:

11/1/2021 Vol. 47/212

RELATED STATUTES
AND LAWS:

195.027, 218.26 FS., 50.041, 50.051, 129.03, 195.002, 200.001, 200.065, 200.068, 218.21, 218.23, 218.63 FS.

OVERSIGHT COMMITTEE:

Joint Administrative Procedures Committee
Florida Administrative Law Central Online Network (F.A.L.C.O.N.)

RELATED COURT CASES:

Division of Administrative Hearings

FEDERAL eRULEMAKING
WEB PORTAL:

Regulations.gov

HOW TO LINK TO
THIS NOTICE:

http://flrules.org/gateway/ruleno.asp?id=12D-17.002&PDate=11/1/2021&Section=1

REFERENCE MATERIALS:

No reference(s).

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