7850130, 12DER09-03 - Florida Administrative Rules, Law, Code, Register

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Notice: 7850130

Notice of Emergency Rule

Department:

DEPARTMENT OF REVENUE

Division:

Property Tax Oversight Program

Overview

RULE:

12DER09-03

Forms for Use in the Truth in Millage and Maximum Millage Calculations Required by Section 200.065, Florida Statutes, and Chapter 2008-173 (Senate Bill 1588), Laws of Florida.

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

Chapter 2008-173 (Senate Bill 1588), Laws of Florida, authorized the Department of Revenue to adopt emergency rules that could remain in effect for 18 months and that could be renewed. This act further provided that all conditions imposed by Chapter 120, Florida Statutes, were 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 Chapter 2008-173 (Senate Bill 1588), Laws of Florida. 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 are based on the requirements of and Chapter 2008-173 (Senate Bill 1588), Laws of Florida, and will replace the forms used in previous years. 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, taxing authorities, including counties, municipalities, and independent districts, school districts, 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: making the proposed drafts available via the Internet for public review and comments, maintaining a Department email address to make it easier for interested parties to submit comments and questions to the agency; emailing copies of the draft forms to interested parties, as well as receiving and incorporating public comments on the drafts of forms DR-420, DR-420DEBT, DR-420MM, DR-420MM-P, DR-420S, DR-420TIF, DR-422, DR-422DEBT, DR-428B, DR-487, and DR-487V.

SUMMARY:

Emergency Rule 12DER09-03, (Forms for Use in the Truth in Millage and Maximum Millage Calculations Required by Section 200.065, Florida Statutes, and Chapter 2008-173 (Senate Bill 1588), Laws of Florida), provides assistance regarding certain actions to be taken by local governments and officials. This rule adopts and incorporates by reference certain millage levy calculation forms to be used by each county, municipality, independent special district and their related dependent special districts, municipal service taxing units, and each local taxing authority. These forms are necessary to fully implement the requirements of section 200.065(5), F.S., as created by Chapter 2008-173 L.O.F (Senate Bill 1588). Emergency Rule 12DER09-03 replaces both Emergency Rules 12DER08-18 and 12DER08-27. Former Emergency Rule 12DER08-18 included Forms DR-420, DR-420TIF, DR-420VMA and DR-420MM-P. Former Emergency Rule 12DER08-27 included Forms DR-420MM, DR-420S, DR-422, DR-428A, DR-487 and DR-487V. New Forms DR-420DEBT and DR-422DEBT were created based on section 200.065, F.S., and will be used in place of Form DR-420VMA. Form DR-420VMA is replaced by Form DR-420DEBT, adopted in this rule. New Form DR-428B replaces Form DR-428A from Emergency Rule 12DER08-27. Forms DR-420, DR-420MM, DR-420MM-P, DR-420S, DR-420TIF, DR-422, DR-487, and DR-487V have been revised in this rule.

THE PERSON TO BE CONTACTED REGARDING THE EMERGENCY RULE IS:

Janice Forrester, Department of Revenue, Property Tax Technical Unit, 725 S. Calhoun Street, Tallahassee, Florida 32399-0100; telephone (850)922-7945; Fax (850)488-9482; email address: forrestj@dor.state.fl.us

PRINT PUBLISH DATE:

10/30/2009 Vol. 35/43

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=12DER09-03&PDate=10/30/2009&Section=4

REFERENCE MATERIALS:

No reference(s).

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