Fla. Admin. Code Ann. R. 12D-18.006 - Certification of Assessment Roll

(1) The chairman of the local governing board, or his designee, must certify the non-ad valorem assessment roll, on a compatible electronic medium tied to the property identification number, to the tax collector by September 15 of each year, or by September 25 for any county defined in Section 125.011(1), F.S. The local government must first post the non-ad valorem assessment for each parcel on the roll in a compatible electronic medium. The certification shall be made on Form DR-408A. The tax collector shall not accept any roll which is not so certified and which is not so posted in such compatible electronic medium. The local governing board is responsible for making sure that the roll is free of errors and omissions.

(2) The chairman of the local governing board, or his designee, may make alterations to the roll up to 10 days before certification. If the tax collector discovers errors or omissions on the roll, he may request the local governing board to file a corrected roll or a correction of the amount of any assessment. After the roll has been certified to the tax collector, the local government may make corrections to it by filing Form DR-409A, Certificate of Correction of Non-Ad Valorem Assessment Roll, with the tax collector. Form DR-409A is adopted and incorporated by reference in Rule 12D-16.002, F.A.C. Such form must be in lieu of the form specified in subsection 12D-13.065(1), F.A.C., but must be processed in the same manner under the provisions of that rule section. One copy of the form must be sent to the tax collector and one copy to the property appraiser.

(3) If the non-ad valorem assessment roll is to be collected for a period of more than one year or to be amortized over a number of years, the local governing board must state the collection period or amortization. The board must inform the property appraiser, tax collector and Department on Form DR-412, Notice of Intent, by January 10 if it intends to discontinue using the uniform method of collecting such assessment. Form DR-412 is adopted and incorporated by reference in Rule 12D-16.002, F.A.C. Copies of these forms can be found online at http://floridarevenue.com/dor/property/forms/.

Notes

Fla. Admin. Code Ann. R. 12D-18.006

Rulemaking Authority 195.027(1), 197.3632(11), 197.3635, 213.06(1) FS. Law Implemented 197.322, 197.363, 197.3631, 197.3632, 197.3635 FS.

New 2-21-91, Amended 10-30-91, Amended by Florida Register Volume 43, Number 173, September 6, 2017 effective 9/19/2017.

New 2-21-91, Amended 10-30-91, 9-19-17.