11937613, 12D-6.006 - Florida Administrative Rules, Law, Code, Register

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Florida Department of State and Division of Library and Information Services

Notice: 11937613

Notice of Development of Rulemaking

Department:

DEPARTMENT OF REVENUE

Division:

Property Tax Oversight Program

Chapter:

MOBILE HOMES, PREFABRICATED OR MODULAR HOUSING UNITS, POLLUTION CONTROL DEVICES, AND FEE TIME-SHARE DEVELOPMENTS

Overview

RULE:

12D-6.006

Fee Time-Share Real Property

PURPOSE:

The purpose of these proposed amendments is to conform definitions contained in this rule to statutory changes. The effect of these proposed rule revisions is to provide property appraisers with better guidance regarding the assessment of fee timeshare properties.

SUBJECT:

The subject of this rule is the procedures property appraisers use to assess ad valorem taxes on fee timeshare properties.

RULEMAKING AUTHORITY:

195.027(1), 213.06(1) FS.

LAW:

192.001, 192.037, 193.011, 718.103, 719.103, 721.05, 721.08, 721.13 FS.

PRINT PUBLISH DATE:

8/31/2012 Vol. 38/35

RELATED STATUTES
AND LAWS:

195.027(1), 213.06(1) FS., 192.001, 192.037, 193.011, 718.103, 719.103, 721.05, 721.08, 721.13 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-6.006&PDate=8/31/2012&Section=1

REFERENCE MATERIALS:

No reference(s).

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