PROPERTY TAX OVERSIGHT DEPARTMENT OF REVENUE SEPTEMBER 19, 2012. CHAPTER 12D-13’s JOURNEY The Rulemaking Process. PRESENTED BY CLAUDIA KEMP AND MISHA BROOKS. STATUTORY RULEMAKING PROCESS. Prescribed by Chapter 120, F.S. Administrative Procedures Act (APA)
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CHAPTER 12D-13’s JOURNEY
The Rulemaking Process
CLAUDIA KEMP AND MISHA BROOKS
Prescribed by Chapter 120, F.S.
Administrative Procedures Act (APA)
Statutory requirements are:
Due Process Requirements
5th and 14th Amendments
Joint Administrative Procedures Committee (JAPC)
Branch of the legislature
Reviews all rules and monitors adherence to Chapter 120, F.S.
Advises if rulemaking exceeds statutory authority.
Ensures notice and timing requirements are met.
Department of Revenue
Cabinet agency (FDLE, HMSV, DOR, DVA)
Must go to Governor and Cabinet for approval to take each step in rulemaking.
Dependent on when the Governor and Cabinet meet.
Other agencies such as DBPR or DCF do not have to get approval.
Their rulemaking process is significantly shorter.
What may take us a year to do, these agencies can take care of in less than 3 months as long as they have followed the requirements of Chapter 120.
Next step: Schedule rulemaking workshop or repeat review process to improve draft to go to workshop.
ENTER CHAPTER 120 RULEMAKING PROCESS
EXAMPLE OF ONE TYPE OF RESEARCH
RulemakingSpecific Authority 195.027(1), 213.06(1) FS. Law Implemented 193.072, 193.085, 193.114, 193.116, 193.122, 194.192, 195.002, 195.027, 197.122, 197.123, 197.131, 197.162, 213.05 FS. History–New 6-18-85, Formerly 12D-13.14, Amended 12-31-98, 12-3-01, .
EXAMPLES OF REVISIONS
Four percent in the month of November;
(b) Three percent in the month of December;
(c) Two percent in the month of January;
(d) One percent in the month of February; and
(e) Zero percentTaxes are payable without discount in March.
(3) Any time after the tax collector delivers the original tax roll to the clerk, the clerk may destroy copies of the tax rolls that were previously delivered to his or her office.The clerk of the circuit court is authorized, at any time after the original of the tax roll has been delivered to him by the tax collector, to destroy the copies of the tax rolls previously delivered to his or her office. (See Rule 12D-8.017, F.A.C.) The original tax roll may not be destroyed by the clerk of the court or any other officer or person until such time as written permission has been obtained from the Florida Department of StateDivision of Archives, History and Records Management.
The property owner by waiver may consent to the increase in assessed valuation and subsequently the taxes by stating that he or she does not wantdesire to present a petition to the value adjustment board and that he or she wantsdesires to pay the taxes on the current tax roll. If the property owner consents to the increasesmakes such a waiver the tax collector mustshall proceed under Rule 12D-13.002, F.A.C.
When the taxpayer decides notwaives his or her right to petition the value adjustment board, the tax collector mustshall prepare a corrected notice immediately and shall forward itthe same to the property owner.
When the new owner or the original owner requestswishes to pay taxes on his or her proportionate share of the whole property, it is the duty of the property appraiser to calculatefigure the amount of the assessment on that portion of the whole. However, the request for a split or cutout must beginshall initiate with the tax collector. The owner may request an assessment on property to be split or cutout of a larger parcel at any time from November 1, or as soon thereafter as the tax collector receives the tax roll comes into the hands of the tax collector,and up until 15 days before the tax certificate sale, an assessment on property to be split or cutout of a larger parcel.
It shall not be necessary for the property appraiser to furnish hard copies of the tax roll to any officer or taxing authority if copies of the tax roll are available on either microfilm or microfiche unless the officer or taxing authority does not have the necessary equipment or machinery to review microfilm or microfiche copies of the tax roll and to purchase such items would cause an unnecessary hardship on the officer or taxing authority. In such case, the property appraiser shall print a hard copy of the tax roll at the request of the officer or taxing authority. If the property appraiser intends to print the tax roll on microfilm or microfiche and no hard copies will be printed, then he or she shall notify the officer or taxing authority. For purposes of this rule, microfilm and microfiche includes storage in digital electronic format. The clerk mustof the court shall accept thewhatever copy of the tax roll thatis certified by the property appraiser certifies to the tax collector.
(c) If there is no other millage figure available, theThe millage used in the calculation for the previouspast immediate tax year mustshall be used to compute the prorated taxes if there is no other millage figure available.
And, the Journey Continues…