4336596, 12DER07-05 - Florida Administrative Rules, Law, Code, Register

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Notice: 4336596

Notice of Emergency Rule

Department:

DEPARTMENT OF REVENUE

Division:

Property Tax Oversight Program

Overview

RULE:

12DER07-05

Forms for Use in Administering House Bill 1B

SPECIFIC REASONS FOR FINDING AN IMMEDIATE DANGER TO THE PUBLIC HEALTH, SAFETY OR WELFARE:

Enrolled HB 1B, as signed by the Governor on June 21, 2007, authorizes the Department of Revenue to adopt emergency rules that remain in effect for 18 months and that may be renewed. This act further provides that all conditions imposed by Chapter 120, Florida Statutes, are deemed to be met.

REASON FOR CONCLUDING THAT THE PROCEDURE IS FAIR UNDER THE CIRCUMSTANCES:

The Legislature expressly authorized the Department of Revenue to adopt emergency rules that implement the provisions of Enrolled HB 1B, as signed by the Governor on June 21, 2007. The law provides that these emergency rules remain in effect for a period of 18 months and that they may be renewed. The forms included here relate to actions required by law to be taken on or before July 1, 2007 and July 2, 2007. The Department of Revenue has taken several actions to inform interested parties about the forms, procedures, and emergency rules that are being developed to implement this new law, and to give such parties an opportunity, to review and comment. These interested parties include Property Appraisers and the professional associations that represent them, counties, municipalities, and independent districts, and their associations, and practitioners who have told the Department that they want to receive all information associated with property tax rulemaking. The actions that the Department has taken include: testing the email addresses and fax numbers of interested parties to ensure the Department’s communications are successfully received; requesting the assistance of other state agencies and professional associations in obtaining correct email and mail addresses; establishing several new Department email addresses to make it easier for interested parties to submit comments and questions to the agency; establishing a new website on which to post information, forms, and procedures associated with implementation of this act; emailing and/or mailing copies of the draft forms to interested parties; and, the public circulation of the Form DR-420 and comments received in response, were used in the development of Form DR-420S that is substantially similar to Form DR-420.

SUMMARY:

Emergency Rule 12DER07-05 (Forms for Use in Administering House Bill 1B) adopts by reference six forms: A) Three Truth in Millage forms-1) Revised form DR-420 (Certification of Taxable Value; R. 06/07); this form is used by each Property Appraiser to certify taxable value and used by each local taxing authority to certify property tax millages and rates. 2) New form DR-420TIF (Tax Increment Adjustment Worksheet; N. 06/07); this form is used by each Property Appraiser to determine and certify tax increment values for the applicable local taxing authorities in the county; 3) Revised form DR-420S (Certification of School Taxable Value; R. 06/07); this form is used by each Property Appraiser to certify taxable value and to be used by each district school board to certify property tax millages and rates. B) Two forms to be used by Property Appraisers and Chairs of local governing bodies for reporting purposes (on or before July 2, 2007)-1) New Form DR-426 (For Use by Property Appraisers; Report on the Correctness of Total Tax Levies; N. 06/07); This form is used by each property appraiser to report on the correctness of the amount of the property taxes levied that will be used by the Department to calculate each jurisdiction’s compound annual growth rate. 2) New Form DR-427 (For Use by Chair of Local Governing Body; Report on the Correctness of Total Tax Levies; N. 06/07); this form is used by each chair of the local governing body to report on the correctness of the amount of the property taxes levied that will be used by the Department to calculate each jurisdiction’s compound annual growth rate. C) Informational material – New form DR-425 (Steps for Reviewing Taxes Levied Used in Determining Fiscal Year 2007-08 Maximum Millage Levies Under HB 1B; N. 6/2007); this form discusses certain actions to be taken by local governing bodies and officials under House Bill 1B.

THE PERSON TO BE CONTACTED REGARDING THE EMERGENCY RULE IS:

Sharon Gallops, Department of Revenue, Property Tax Technical Unit, 725 S. Calhoun Street, Tallahassee, Florida 32399-0100; telephone (850)414-6108; Fax (850)488-9482; email address gallopss@dor.state.fl.us

PRINT PUBLISH DATE:

7/6/2007 Vol. 33/27

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=12DER07-05&PDate=7/6/2007&Section=4

REFERENCE MATERIALS:

No reference(s).

Under Florida law, E-mail addresses are public records. If you do not want your E-mail address released in response to a public records request, do not send electronic mail to this entity. Instead, contact this office by phone or in writing.