Florida Administrative Code
12 - DEPARTMENT OF REVENUE
12D - Property Tax Oversight Program
Chapter 12D-1 - GENERAL RULES
Section 12D-1.009 - Mapping Requirements
Universal Citation: FL Admin Code R 12D-1.009
Current through Reg. 50, No. 187; September 24, 2024
(1) Each county property appraiser shall have and maintain the following:
(a) Aerial photography suitable for the needs
of his office.
(b) Property
ownership maps which will reflect the following:
1. Recorded subdivisions and/or unrecorded
subdivisions, if being used for assessing, in their entirety on the property
ownership maps including lot and block division and dimensions if
known.
2. Dimensions and acreage,
where known, on all parcels over one acre in size.
3. Parcel number corresponding to that as
listed on the current county tax roll.
(2) Suggested procedures for establishing and maintaining an adequate cadastral mapping program to meet these requirements are contained in the mapping guidelines of the Department of Revenue's Manual of Instructions.
Rulemaking Authority 193.085(2), 195.027(1), 213.06(1) FS. Law Implemented 195.022, 195.062 FS.
New 10-12-76, Formerly 12D-1.09, Amended 11-1-12.
Disclaimer: These regulations may not be the most recent version. Florida may have more current or accurate information. We make no warranties or guarantees about the accuracy, completeness, or adequacy of the information contained on this site or the information linked to on the state site. Please check official sources.
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