27890524, 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: 27890524

Notice of Proposed Rule

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Enterprise Zone Exemption for Child Care Facilities (Repealed)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. (Enterprise Zone Exemption for Child Care Facilities), is to remove an obsolete rule previously used for local administration of a property tax exemption for a licensed child care facility operated within an enterprise zone under the Florida Enterprise Zone Act repealed by section 290.016, F.S., effective December 31, 2021.

SUMMARY:

The proposed repeal of Rule 12D-7.0155, F.A.C., removes the obsolete procedures and application (Form DR-418E) for a licensed operator of a child care facility located within an enterprise zone to apply for certification by the local governing body or enterprise zone development agency of entitlement to the property tax exemption.

RULEMAKING AUTHORITY:

195.027(1), 213.06(1) FS.

LAW:

196.095 FS.

PRINT PUBLISH DATE:

12/20/2023 Vol. 49/245

COMMENTS:

From 12/20/2023 To 1/10/2024 (21 Days)
The public comment period for this notice has already expired.

REFERENCE MATERIALS:

No reference(s).

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