27308427, 12DER23-10 - Florida Administrative Rules, Law, Code, Register

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Florida Department of State and Division of Library and Information Services

Notice: 27308427

Notice of Emergency Rule

Department:

DEPARTMENT OF REVENUE

Division:

Property Tax Oversight Program

Overview

RULE:

12DER23-10

Application to Offset Total Reductions in Ad Valorem Tax Revenue from Refunds Due to Hurricane Ian or Hurricane Nicole

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

Section 50 of Chapter 2023-157, Laws of Florida, provides for taxing jurisdictions to apply to the Department of Revenue for legislatively appropriated funds to offset reductions in ad valorem tax revenue from refund amounts granted under s. 197.3181, F.S., to affected property owners because of damages sustained to a residential improvement by Hurricane Ian or Hurricane Nicole. This new provision requires the creation of an application form to be used by the taxing jurisdictions to apply for the funds. Section 50, Chapter 2023-157, L.O.F., authorizes the Department of Revenue, and all conditions are deemed met, to adopt emergency rules pursuant to s. 120.54(4), F.S., for the purpose of implementing the section. Given the application period set out in the law, an emergency rule is the most appropriate and expedient means to provide the taxing jurisdictions with the necessary application form to apply for these funds. This emergency rule incorporates, by reference, Form DR-5004, Application to Offset Reductions in Ad Valorem Tax Revenue from Refunds Due to Hurricane Ian or Hurricane Nicole.

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

Section 50, Chapter 2023-157, L.O.F., expressly authorized the Department’s promulgation of an emergency rule to prescribe a form for taxing jurisdictions to apply for funds to offset the reductions in ad valorem tax revenue in complying with s. 197.3181, F.S. The Department’s promulgation of an emergency rule, incorporating by reference the form used to apply for the refund, ensures that the taxing jurisdictions are able to expediently apply for these funds by the statutory deadline of October 1, 2023.

SUMMARY:

Emergency Rule 12DER23-10 incorporates, by reference, a form for taxing jurisdictions to apply to the Department for funds to offset reductions in ad valorem tax revenue experienced from refunds to property owners whose properties were damaged by Hurricane Ian or Hurricane Nicole in accordance with s. 197.3181, F.S.

THE PERSON TO BE CONTACTED REGARDING THE EMERGENCY RULE IS:

Mike Cotton

PRINT PUBLISH DATE:

7/10/2023 Vol. 49/132

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=12DER23-10&PDate=7/10/2023&Section=4

REFERENCE MATERIALS:

No reference(s).

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