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PROPERTY TAX OVERSIGHT DEPARTMENT OF REVENUE SEPTEMBER 19, 2012

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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PROPERTY TAX OVERSIGHT DEPARTMENT OF REVENUE SEPTEMBER 19, 2012

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  1. PROPERTY TAX OVERSIGHTDEPARTMENT OF REVENUESEPTEMBER 19, 2012 CHAPTER 12D-13’s JOURNEY The Rulemaking Process PRESENTED BY CLAUDIA KEMP AND MISHA BROOKS

  2. STATUTORY RULEMAKING PROCESS Prescribed by Chapter 120, F.S. Administrative Procedures Act (APA) Statutory requirements are: Substantive Procedural To ensure: Due Process

  3. STATUTORY RULEMAKING PROCESS Substantive requirements

  4. STATUTORY RULEMAKING PROCESS

  5. STATUTORY RULEMAKING PROCESS Due Process Requirements 5th and 14th Amendments

  6. STATUTORY RULEMAKING PROCESS 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.

  7. STATUTORY RULEMAKING PROCESS 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.

  8. STATUTORY RULEMAKING PROCESS 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.

  9. PROPERTY TAX OVERSIGHT RULEMAKING PROCESS

  10. PROPERTY TAX OVERSIGHT RULEMAKING PROCESS

  11. PROPERTY TAX OVERSIGHT RULEMAKING PROCESS

  12. PROPERTY TAX OVERSIGHT RULEMAKING PROCESS

  13. PROPERTY TAX OVERSIGHT RULEMAKING PROCESS

  14. PROPERTY TAX OVERSIGHT RULEMAKING PROCESS Next step: Schedule rulemaking workshop or repeat review process to improve draft to go to workshop. ENTER CHAPTER 120 RULEMAKING PROCESS Flowchart(handout)

  15. Florida Department of Revenue Property Tax Oversight ProgramTechnical Assistance Unit Rewriting 12D-13 Presented by: Misha Brooks Senior Attorney

  16. An Overview of the Process REVIEW REPLACE RESTRUCTURE RESEARCH REVISE

  17. REVIEWING

  18. REPLACING

  19. RESEARCHING

  20. RESTRUCTURING

  21. REVISING

  22. EXAMPLES 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, .

  23. EXAMPLES EXAMPLES OF REVISIONS

  24. EXAMPLES 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.

  25. EXAMPLES (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.

  26. EXAMPLES 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.

  27. EXAMPLES 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.

  28. EXAMPLES 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.

  29. EXAMPLES 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.

  30. EXAMPLES (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.

  31. EXAMPLES • All property owners are responsible for knowingheld to know that taxes are due and payable annually. It is the property owner’s responsibility to know theThey are charged with the duty of ascertaining amount of current and delinquent taxes due.

  32. CHAPTER 12D-13’s JOURNEY

  33. CHAPTER 12D-13’s JOURNEY And, the Journey Continues…

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