Florida Administrative Code

Rulemaking Authority 198.08, 213.06(1) FS. Law Implemented 198.03, 198.22 FS. History-New 12-13-94, Amended 1-22-01, Repealed 1-20-14.

Rulemaking Authority 198.08, 213.06(1) FS. Law Implemented 198.04 FS. History-New 12-13-94, Amended 1-22-01, Repealed 1-20-14.

No private person, firm or corporation shall be entitled to receive a copy of or any information relative to the value of any estate or any particulars set forth or disclosed in any report or return required to be filed with the Department under Chapter 198, F.S., without the exp…

Rulemaking Authority 198.08, 213.06(1) FS. Law Implemented 198.29 FS., Decision of Supreme Court of Florida in case of Mailman v. Green, 111 So. 2d 267. History-New 2-19-72, Formerly 12C-3.07, Repealed 4-14-09.

(1)(a) The following public-use forms and instructions are employed by the Department in its administration of the Florida estate tax and are hereby adopted by reference. (b) Copies of these forms are available, without cost, by one or more of the following methods: 1) downloadin…

Rulemaking Authority 198.08, 213.06(1) FS. Law Implemented 198.15, 198.16, 198.18, 198.37, 198.38, 198.39, 198.40, 213.235 FS. History-New 4-2-78, Formerly 12C-3.09, Amended 1-11-93, 8-25-94, 4-2-00, Repealed 4-14-09.

(1) When the decedent died prior to January 1, 2005, Section 198.19, F.S., requires that a Final Certificate be issued to the personal representative. However, if an attorney is representing the estate and files the estate tax return, the Final Certificate will be mailed to the a…

Rulemaking Authority 198.08, 213.06(1) FS. Law Implemented 198.031, 198.08, 198.155 FS. History-New 8-25-94, Amended 12-13-94, Repealed 1-20-14.

Rulemaking Authority 198.08, 213.06(1) FS. Law Implemented 198.22 FS. History-New 8-25-94, Amended 12-13-94, 1-22-01, 5-4-03, Repealed 1-20-14.

Rulemaking Authority 72.011, 198.08, 213.06(1), 213.21 FS. Law Implemented 72.011, 198.08, 213.21 FS. History-New 8-25-94, Amended 1-22-01, Repealed 4-14-09.

Unless otherwise stated or unless otherwise clearly indicated by the context in which a particular term is used, all terms used in this chapter shall have the same meanings as are attributed to them in the current F.S. In this connection, reference is made to the definitions cont…

Personal property not specifically addressed by this rule shall be assessed at its tax situs as determined pursuant to Sections 192.001(11), 192.032 and 192.042 of the F.S. (1) Tangible personal property physically located in a county on January 1 on a temporary or transitory bas…

(1) The following returns shall be filed according to the following schedule in each county which is the situs of the property, on forms and in compliance with the instructions for their use prescribed by the Department. (a) Outdoor recreational or park lands. The owner of lands …

(1) The property appraiser of each county, duly authorized representatives of the Department, and duly authorized representatives of the Auditor General shall have the right to inspect and copy financial records relating to non-homestead property which are reasonably necessary to…

(1) In accordance with Section 195.084, F.S., and upon written request to the Executive Director reasonably specifying the data requested, the Auditor General, tax collector, or property appraiser may obtain data collected or generated by the Department which has to do with value…

(1) All property appraisers involved in any way in legal proceedings in their official capacity shall, upon receipt of process, immediately furnish a copy of the initial pleading in the case to the Department, even if the Department is named as a party to the proceedings. Each ap…

(1) The language of Section 195.062, F.S., concerning the prohibition of the reassessment of lands due to the mere recordation of a plat on previously unplatted lands (until such time as development has begun) should be construed as directory and read in light of the statutory an…

(1) Each county property appraiser shall have and maintain the following: (a) Aerial photography suitable for the needs of his office. (b) Property ownership maps which will reflect the following: 1. Recorded subdivisions and/or unrecorded subdivisions, if being used for assessin…

(1) Upon approval of the final assessment roll by the Executive Director, the property appraiser shall notify all taxpayers of their final approved assessments and of the time period for filing petitions on the form provided by the Department. This form of notice shall be mailed …

(1) The applicable governmental body or agency shall notify the property appraiser in writing of any law, ordinance, regulation, or resolution it adopts imposing any limitation, regulation, or moratorium upon development or improvement of property as otherwise authorized by appli…

Rulemaking Authority 195.027(1), 213.06(1) FS. Law Implemented 194.015, 213.05 FS. History-New 10-12-76, Formerly 12D-10.01, Amended 12-31-98, Repealed 3-30-10.

Rulemaking Authority 195.027(1), 213.06(1) FS. Law Implemented 194.032, 194.034, 194.035, 213.05 FS. History-New 10-12-76, Formerly 12D-10.02, Repealed 3-30-10.

(1) The board has no power to fix the original valuation of property for ad valorem tax purposes or to grant an exemption not authorized by law and the board is bound by the same standards as the county property appraiser in determining values and the granting of exemptions. The …

Rulemaking Authority 195.027(1), 213.06(1) FS. Law Implemented 194.011, 194.015, 194.032, 195.022, 200.069, 213.05 FS. History-New 10-12-76, Formerly 12D-10.04, Amended 1-11-94, 12-28-95, 12-31-98, 1-20-03, 12-30-04, Repealed 3-30-10.

Rulemaking Authority 194.011(5), 195.027(1), 213.06(1) FS. Law Implemented 194.011, 194.015, 194.032, 194.034, 194.035, 195.022, 200.069, 213.05 FS. History-New 4-4-04, Amended 12-30-04, Repealed 3-30-10.

Rulemaking Authority 195.027(1), 213.06(1) FS. Law Implemented 194.032, 194.036, 213.05 FS. History-New 10-12-76, Amended 11-10-77, Formerly 12D-10.05, Repealed 3-30-10.

Rulemaking Authority 195.027(1), 213.06(1) FS. Law Implemented 50, 194.032, 194.034, 194.037, 213.05 FS. History-New 2-12-81, Formerly 12D-10.06, Repealed 3-30-10.

(1) In accordance with Section 195.087(1), F.S., every property appraiser, regardless of the form of county government, shall submit to the Department of Revenue a budget for the operation of the property appraiser's office on or before June 1 of each year. (2) In accordance with…

(1) The budgets of tax collectors, when appropriate, will be reviewed in accordance with the procedures set forth in Section 195.087(2), F.S. (2) Budget requests will be evaluated by object code, using historical data and justification provided. (3) Approval will be made for the …

(1) The budgets of property appraisers will be reviewed according to the procedures in Section 195.087(1), F.S. (2) Budget requests will be evaluated by object code, using historical data and justification provided. (3) Approval will be made for the total amount of each appropria…

(1) Budget amendments are defined as line-item changes which either increase or decrease the total budget. Copies of approvals are provided to the official. (2) Budget transfers are defined as line-item changes between appropriation categories which do not change the total budget…

(1) Budget amendments are defined as line-item changes which either increase or decrease the total budget. Copies, as approved, are furnished to the official, and Board of County Commissioners. (Section 195.087(1)(a), F.S.) (2) Budget transfers are defined as line-item changes be…

The distribution of excess fees for each governmental unit shall be that portion of the excess fees that its fee payment represents to the officer's total fee income. In calculating this ratio, extend to five significant decimals. This will result in a percentage followed by thre…

The distribution of excess funds shall be distributed to each governmental unit in proportion to amounts billed and paid. In calculating this ratio, extend to five significant decimals. This will result in a percentage followed by three decimals; for example: $15,769 $578,639 = 0…

As used in this chapter, these definitions apply, unless the context clearly requires otherwise: (1) "Calculated monthly" means monthly interest accrues as of the first day of the month, calculated by dividing the annual rate by twelve. For example, if the rate of interest is 18 …

(1) Taxes are due and payable November 1 of the year they are assessed, or as soon after November 1, as the tax collector receives the certified tax rolls. Taxes are delinquent on April 1 of the year following the year of assessment, or after 60 days have expired from the date th…

(1) Unpaid taxes on real and personal property are delinquent on April 1 of the year following the year of assessment, except when the tax roll certifications required by Section 193.122, F.S., are late and the tax notices are sent less than 60 days before April 1, following the …

(1) Taxpayers whose tax liability was altered as a result of a value adjustment board (VAB) action must have at least 60 days from the mailing of a corrected tax notice to pay unpaid taxes due before delinquency. During the first 30 days after a corrected tax notice is sent, a fo…

(1) SALE OF SEIZED TANGIBLE PERSONAL PROPERTY. After the sale of personal property, the tax collector must distribute the proceeds in this order: (a) All expenses, fees and costs of selling the property must be paid. (b)1. If the remaining funds are sufficient to pay the delinque…

(1) This rule applies to errors made by tax collectors in the collection of taxes on real and personal property. A tax collector may correct any error of omission or commission made by him or her, including those described in Rule 12D-8.021, F.A.C. (2) The payment of taxes, inter…

(1) When property has been properly assessed in the name of the owner as of January 1 of the tax year, the property appraiser may not cancel the tax assessment because of a sale of the whole or a part of the property. The tax assessment is against the property, not the owner. (2)…

(1) By the 60th day after the tax certificate sale is completed, the tax collector must provide a report to the Board of County Commissioners on Discounts, Errors, Double Assessments, and Insolvencies, Form DR-505, Report of Discounts, Errors, Double Assessments, and Insolvencies…

(1) DEFINITIONS. (a) "Claim," "application," or "request" for refund is the submission of a completed Form DR-462, Application for Refund of Ad Valorem Taxes, incorporated by reference in Rule 12D-16.002, F.A.C., when required, to the tax collector. (b) "Certificate of correction…

Rulemaking Authority 195.027(1), 213.06(1) FS. Law Implemented 119.041, 119.09 FS. History-New 6-18-85, Formerly 12D-13.10, Amended 12-13-92, 1-2-01, Repealed 4-5-16.

Rulemaking Authority 195.027(1), 213.06(1) FS. Law Implemented 192.053, 193.092, 197.122, 197.332, 197.432 FS. History-New 6-18-85, Formerly 12D-13.11, Amended 12-13-92, 12-31-98, 12-30-02, Repealed 4-5-16.

Land must not be subdivided or any plat filed until all taxes due and payable have been paid. At the request of the property appraiser, the tax collector must determine if there are any delinquent taxes, outstanding tax certificates or omitted years' taxes due by searching the pr…

(1) This rule applies when a taxpayer contests a tax assessment in circuit court. It does not apply when contesting an assessment before a value adjustment board (see Rule 12D-13.005, F.A.C.). (2) As provided in Section 194.171(3), F.S., a taxpayer must pay the amount he or she a…