Current through Reg. 50, No. 187; September 24, 2024
(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 assessed as outdoor recreational
or park lands, under Section
193.501, F.S., shall, on or
before March 1 of each year, file with the property appraiser a written
statement that the lands were utilized for such purposes on January
1.
(b) Pollution control devices.
The owner of lands assessed under Section
193.621, F.S., relating to
pollution control devices, shall, on or before April 1 of each year, file a
return in the manner and form prescribed by the Department. The Department
prescribes Form DR-492, Return of Pollution Control Devices for Ad Valorem Tax
Purposes, incorporated in Rule
12D-16.002, F.A.C., by
reference.
(c) Mineral, oil and gas
or other subsurface rights, assessed under Section
193.481, F.S., by owner of the
surface fee. The owner of real property who also owns mineral, oil, gas or
other subsurface mineral rights to the same property shall, on or before April
1 of each year, file with the property appraiser a request in the manner and
form prescribed by the Department of Revenue in order to have such mineral,
oil, gas or other subsurface mineral rights separately assessed from the
remainder of the real estate as a separate item on the tax roll. Failure to
file the above request, on or before April 1 of each year, shall relieve the
property appraiser of the duty to assess mineral, oil, gas or other subsurface
rights separately from the remainder of the real estate owned by the owner of
such mineral, oil, gas or other subsurface rights. The Department prescribes
Form DR-508, Application for Separate Assessment of Mineral, Oil, and Other
Subsurface Rights, incorporated in Rule
12D-16.002, F.A.C., by
reference.
(d) Property subject to
a conservation easement, qualified and designated as environmentally endangered
by resolution of the governing board of a municipality or county, or designated
as conservation land in a comprehensive plan adopted by the appropriate
municipal or county governing board. The owner of property so designated may,
on or before March 1 of each year, petition the property appraiser in the
manner and form prescribed by the Department of Revenue, for a reclassification
and reassessment of the land pursuant to Section
193.501, F.S. See Rule
12D-8.001, F.A.C. The Department
prescribes Form DR-482C, Land Used for Conservation, incorporated in Rule
12D-16.002, F.A.C., by
reference.
(e) Every person or
organization who has the legal title to houses of public worship, the lots on
which they are located, personal property located thereon or therein, every
parsonage, house of public worship owned burial grounds and tombs, and all
other such property not rented or hired out for other than religious or
educational purposes at any time, shall, on or before April 1 of each year,
file a return of such property in the manner and form prescribed by the
Department with the property appraiser of the county in which the property is
located.
(2) All state
and governmental entities, including all departments (boards, authorities,
agencies, commissions, etc.) of state governments, and all forms of local
government (including county commissions, school boards, commissions,
authorities, and agencies of a public or quasi-public nature), special taxing
districts, multi-county districts and municipalities, shall, on or before April
1, furnish to the several property appraisers of this state a list of real
property owned. Such list shall include a description sufficient to identify
the same and an estimate of the value of the same. The list may include only
the property which has been acquired or disposed of by the governmental entity
since the filing of the previous return or list, and shall be due on or before
April 1 of each year.
(3) An
assessment may not be contested unless a return, as required by Section
193.052, F.S., is timely filed
by the taxpayer.
Rulemaking Authority
195.027(1),
213.06(1) FS.
Law Implemented 193.052,
193.062,
193.085,
193.481,
193.501,
193.621,
196.011,
196.193
FS.
New 10-12-76, Formerly 12D-1.04, Amended 12-31-98,
9-19-17.
