Current through Reg. 50, No. 187; September 24, 2024
(1) If a taxing
authority files a certification of compliance which violates Section
200.065, F.S., but which is
permitted to be cured by the process specified in Section
200.065(13)(c),
F.S., then the Department shall notify the taxing authority, as provided in
subsection (2) of this rule section, using its last known address, that it is
in violation of Section
200.065, F.S., and is subject to
Section 200.065(13)(c),
F.S.
(2)
(a) The Department's notice shall specify the
steps necessary to bring the taxing authority into compliance. These steps may
include, but not be limited to, readvertisement, reholding hearing(s), adoption
of new millage and adoption of new budget.
(b) The Department shall notify the taxing
authority to repeat the hearing and notice process required by Section
200.065(2)(d),
F.S., and that the advertisement must appear within 15 days of the date the
notice was issued from the Department, and shall contain the statement in
boldface required by Section 200.065(13)(c)2., F.S.
(c) The Department must notify the taxing
authority that it must be required to file a new certification after completion
of the readvertisement and the reholding of the hearing(s), containing the
following items:
1. Copy of advertisements
(entire page from the print edition of a newspaper or the entire webpage of an
Internet-only publication).
2.
Proof of publication of these advertisements.
3. Copy of the resolution or ordinance
adopting millage.
4. Copy of the
resolution or ordinance adopting the budget.
5. Copy of the resolution or ordinance to
hold any excess moneys collected in reserve until the subsequent fiscal year,
if the newly adopted millage rate is less than the amount previously adopted at
the final millage and budget hearing and forwarded to the property appraiser
pursuant to Section 200.065(4),
F.S.
6. Certification of
Compliance, Form DR-487.
(d) The Department shall direct the tax
collector to hold in escrow all ad valorem revenues for the taxing authority
collected in violation of Section
200.065, F.S., which shall
normally be those revenues in excess of the rolled-back rate, except those
revenues from voted levies or levies imposed pursuant to Section
1011.60(6),
F.S. The funds shall be held in escrow until the completion, and approval by
the Department, of the process required by Section
200.065(13)(c),
F.S., and this rule section.
(e)
The Department of Revenue, Property Tax Oversight Program shall immediately
notify in writing the Department of Revenue, General Tax Administration,
Refunds and Distribution Process, of the noncompliance. That program shall
proceed consistently with Sections
218.23(1) and
218.63(2),
F.S., and Chapter 12-10, F.A.C., to withhold revenue sharing funds, and to hold
the funds in escrow until the noncompliance is cured, or if not cured, to
transfer the funds to the General Revenue Fund for the 12 months following the
determination of noncompliance by the Department.
(f) The Department's notification shall be
issued within 30 days of the taxing authority's deadline for filing the
certification of compliance, Form DR-487, or within 60 days of the taxing
authority's resolution or ordinance adopting the levy. The Department's notice
shall be sent by overnight delivery, facsimile transmission (FAX), regular or
certified mail, or hand delivery to the last known address and person
identified by the taxing authority as provided in this rule chapter.
(g) The Department's determination of
non-compliance shall be deemed made on the date of the initial notification of
the violation(s) to the taxing authority.
(3) The taxing authority shall hold a new
hearing and adopt a new millage and a new budget. If the newly approved millage
is less than the amount previously forwarded by the taxing authority to the
property appraiser pursuant to Section
200.065(4),
F.S., then the taxing authority shall hold any excess moneys collected in
reserve until the subsequent fiscal year, and shall enact a resolution or
ordinance to do so. Any millage newly adopted at a hearing required under this
rule section shall not be forwarded to the property appraiser or tax collector
and shall not exceed the rate previously adopted.
(4) If the taxing authority cures the
violation under Section
200.065(13)(c),
F.S., and this rule section, then the Department of Revenue shall:
(a) Notify the taxing authority that it is in
compliance;
(b) Notify the tax
collector, who shall disburse to the taxing authority, as provided by law, any
funds held in escrow pursuant to this rule section; and,
(c) Notify the Department of Revenue, General
Tax Administration, Refunds and Distribution Process, which shall disburse all
funds held in escrow beginning with the next scheduled
disbursement.
(5) If any
county or municipality, dependent special district of the county or
municipality, or municipal service taxing unit of the county is in violation of
Section 200.065(5),
F.S., because total county or municipal ad valorem taxes exceeded the maximum
total county or municipal ad valorem taxes, respectively, that county or
municipality, and any municipal service taxing unit and/or dependent district,
shall be subject to notification.
(6)
(a) One
or more taxing authorities whose taxes are included in the maximum total taxes
levied must reduce their millage sufficiently so that the maximum total taxes
levied is not exceeded if any county or municipality, dependent special
district of the county or municipality, or municipal service taxing unit of the
county is in violation of Section
200.065(5),
F.S., because total county or municipal ad valorem taxes exceeded the maximum
total county or municipal ad valorem taxes. This is an alternative to the
county or municipality forfeiting the half-cent sales tax revenues, as provided
in Section 200.065(5),
F.S.
(b) The county or municipality
shall forfeit the distribution of local government half-cent sales tax revenues
during the 12 months following a determination of noncompliance, as described
in Sections 218.63(2) and
(3),
200.065(13),
F.S., if a taxing authority does not reduce its millage so that the maximum
total taxes levied is not exceeded, or if any county or municipality, dependent
special district of the county or municipality, or municipal service taxing
unit of the county has not remedied the noncompliance or recertified compliance
with Chapter 200, F.S., as provided in Section
200.065(13)(e),
F.S.
Rulemaking Authority
195.027(1),
218.26(1) FS.
Law Implemented 195.002,
200.001,
200.065,
200.068,
218.21,
218.23,
218.63
FS.
New 6-20-91, Amended 12-25-96, 11-1-12,
6-13-22.
