27791778, 12D-7.0155 - Florida Administrative Rules, Law, Code, Register

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Florida Department of State and Division of Library and Information Services

Notice: 27791778

Notice of Development of Rulemaking

Department:

DEPARTMENT OF REVENUE

Division:

Property Tax Oversight Program

Chapter:

EXEMPTIONS

Overview

RULE:

12D-7.0155

Enterprise Zone Exemption for Child Care Facilities (Repealed)

PURPOSE:

The purpose of the proposed repeal of Rule 12D-7.0155, F.A.C., is to remove an obsolete rule previously used to administer the property tax exemption for a licensed child care facility that operated in an enterprise zone under the Florida Enterprise Zone Act repealed by section 290.016, F.S., effective December 31, 2015.

SUBJECT:

Repeal of obsolete rule on the expired local incentive program for a licensed child care facility that operated in an enterprise zone.

RULEMAKING AUTHORITY:

195.027(1), 213.06(1) FS.

LAW:

196.095 FS.

PRINT PUBLISH DATE:

11/17/2023 Vol. 49/224

RELATED STATUTES
AND LAWS:

195.027(1), 213.06(1) FS., 196.095 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-7.0155&PDate=11/17/2023&Section=1

REFERENCE MATERIALS:

No reference(s).

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