3214694, 12D-13.006 - Florida Administrative Rules, Law, Code, Register

Home

Florida Department of State and Division of Library and Information Services

Notice: 3214694

Notice of Development of Rulemaking

Department:

DEPARTMENT OF REVENUE

Division:

Property Tax Oversight Program

Chapter:

TAX COLLECTORS RULES AND REGULATIONS

Overview

RULE:

12D-13.006	Procedure for the Correction of Errors by the Tax Collector; Correcting Erroneous or Incomplete Personal Property Assessments; Tax Certificate Corrections
12D-13.031	Homestead Tax Deferral - Application; Approval; Income and Age Requirements; Outstanding Liens and Primary Mortgage (Repealed)

PURPOSE:

The purpose of the proposed amendment to Rule 12D-13.006, F.A.C., is to clarify the procedures for tax collectors to follow after a notice of proposed property tax, which includes notice of the right to petition the value adjustment board, is mailed or delivered to property owners where a correction of an error by a property appraiser results in an increased assessed valuation of real property and subsequently increases taxes on the property.
The purpose of the proposed amendment to Rule 12D-13.031, F.A.C., is to implement the provisions of Chapters 2006-47 and 2006-69, Laws of Florida, providing for revised age and income requirements on deferred taxes.

SUBJECT:

Procedures for inclusion of notice of proposed property tax, including notice of the right to petition the value adjustment board, mailed or delivered to property owners when corrections of errors result in increased valuation. Requirements for deferred taxes.

RULEMAKING AUTHORITY:

195.027(1), 213.06(1) FS.

LAW:

197.122, 197.123, 197.131, 197.182, 197.243, 197.252, 197.253, 197.322, 197.323, 197.3632, 197.432, 197.443, 197.444, 197.492, 197.593, 213.05 FS.

PRINT PUBLISH DATE:

11/22/2006 Vol. 32/47

RELATED STATUTES
AND LAWS:

195.027(1), 213.06(1) FS., 197.122, 197.123, 197.131, 197.182, 197.243, 197.252, 197.253, 197.322, 197.323, 197.3632, 197.432, 197.443, 197.444, 197.492, 197.593, 213.05 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-13.006&PDate=11/22/2006&Section=1

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.