(1) Assessments.
(a) Railroad and private carline company
assessments shall be certified to the property appraiser by the Department of
Revenue as required by Section
193.085, F.S.
(b) Upon receipt from the Department, the
property appraiser shall add such assessments to the county assessment
roll.
(c) The TRIM notice required
by Section
200.069, F.S., shall be prepared
and mailed by the property appraiser to each centrally assessed railroad and
private carline on Form DR-474. The following language appearing at the bottom
of the TRIM notice should be crossed out by the appraiser:
"If you feel the assessed value of your property is
inaccurate or does not reflect fair market value, contact your property
appraiser at:
If the property appraiser's office is unable to resolve the
matter as to market value, you may file a petition for adjustment with the
value adjustment board. Petition forms are available from the county property
appraiser and must be filed on or before: ________."
(d) Informal conferences on centrally
assessed railroad and private carline company assessments under Section
193.085, F.S., shall be heard
and processed by the Executive Director or the Executive Director's
designee.
(e) When the property
appraiser receives the certified assessment roll from the value adjustment
board, he shall extend the tax and certify the tax roll to the tax
collector.
(f) The provisions of
paragraphs (c) and (d) apply only to central assessments on railroads and
private carline companies made by the Department of Revenue. Property owned by
railroads and private carline companies which is termed "non-operating" should
continue to be assessed by the county property appraiser and all TRIM notice
requirements shall continue to apply to assessments of "non-operating"
properties.
(2)
Collections.
(a) The tax collector shall
prepare the tax notices for railroad and private carline central assessments as
soon as practical.
(b) The tax
collector shall proceed to collect delinquent taxes as other delinquent taxes
are collected.
Notes
Fla. Admin. Code Ann. R. 12D-2.011
Rulemaking Authority
195.027(1),
213.06(1) FS.
Law Implemented 193.085,
193.1145,
193.122,
194.171,
195.096,
197.323
FS.
New 11-23-83, Formerly
12D-2.11, Amended 12-31-98.
New 11-23-83, Formerly 12D-2.11, Amended
12-31-98.
