RULE NO: RULE TITLE
12D-17.004: Taxing Authority's Certification of Compliance; Notification by Department
PURPOSE AND EFFECT: This rule addresses the subject matter of Rule 12DER09-05, Disclosure and Certification of Compliance; Filing of Documents Relating to Millage Levy Compliance Commencing 2009, relating to taxing authorities’ disclosure and certification of compliance and filing of documents for millage levy compliance, which rule is renewed and replaced by Rule 12DER09-15, and provides assistance regarding certain actions taken in the 2009 TRIM process and in each year thereafter by local governments and officials. This rule explains the certification process as provided in Section 200.065(5), Florida Statutes, to county, municipality, independent special districts and their related dependent special districts, municipal service taxing units, and each local taxing authority for 2009 compliance and in each year thereafter. The effect of the rule is to provide assistance regarding certain actions taken in the TRIM process by local governments and officials. Such emergency rules are renewed during the pendency of procedures to adopt rules addressing the subject of the emergency rules.
SUBJECT AREA TO BE ADDRESSED: The subject area to be addressed is the filing of documents relating to millage levy compliance, and notification by the Department of noncompliance. Rule text will be posted on or before December 31, 2009 on the Department’s website at: http://dor.myflorida.com/dor/property/erules.html.
SPECIFIC AUTHORITY: 195.027(1), 213.06(1), 218.26(1) FS.
LAW IMPLEMENTED: 195.002, 200.065, 200.068, 213.05, 218.21, 218.23, 218.63 FS.
IF REQUESTED IN WRITING AND NOT DEEMED UNNECESSARY BY THE AGENCY HEAD, A RULE DEVELOPMENT WORKSHOP WILL BE NOTICED IN THE NEXT AVAILABLE FLORIDA ADMINISTRATIVE WEEKLY.
Pursuant to the provisions of the Americans with Disabilities Act, any person requiring special accommodations to participate in this workshop/meeting is asked to advise the agency at least 48 hours before the workshop/meeting by contacting: Janice Forrester at (850)922-7945. If you are hearing or speech impaired, please contact the agency using the Florida Relay Service, 1(800)955-8771 (TDD) or 1(800)955-8770 (Voice).
THE PERSON TO BE CONTACTED REGARDING THE PROPOSED RULE DEVELOPMENT AND A COPY OF THE PRELIMINARY DRAFT, IF AVAILABLE, IS: Janice Forrester, Tax Law Specialist, Property Tax Oversight Program, Department of Revenue, P. O. Box 3000, Tallahassee, Florida 32315-3000, telephone (850)922-7945, ForrestJ@dor.state.fl.us
THE PRELIMINARY TEXT OF THE PROPOSED RULE DEVELOPMENT IS AVAILABLE AT NO CHARGE FROM THE CONTACT PERSON LISTED ABOVE.