Florida Administrative Code
12 - DEPARTMENT OF REVENUE
12D - Property Tax Oversight Program
Chapter 12D-17 - TRUTH IN MILLAGE ("TRIM") COMPLIANCE
Section 12D-17.010 - Certification of Compliance and Application

Universal Citation: FL Admin Code R 12D-17.010
Current through Reg. 50, No. 187; September 24, 2024

Each year prior to November 1, or within 30 days of an ordinance or resolution adopting a millage levy, the taxing authority shall file a Certification of Compliance, Form DR-487, with the Department. It shall be the duty of each taxing authority required to submit certified information to the Department, pursuant to this rule chapter, to file timely information. Any taxing authority failing to provide timely information required by this rule chapter shall, by such action or noncompliance, authorize the Department to use the best information available. If no such information is available, the Department may take any necessary action, including disqualification from revenue sharing, either partial or entire. Further, by such action or noncompliance the taxing authority shall waive any right to challenge the determination of the Department as to its portion, if any, pursuant to the privilege of receiving shared revenues under this rule chapter.

Rulemaking Authority 195.027(1), 213.06(1), 218.26(1) FS. Law Implemented 195.002, 200.065, 200.068, 213.05, 218.21, 218.23, 218.26(4), 218.63 FS.

New 6-20-91.

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.
This site is protected by reCAPTCHA and the Google Privacy Policy and Terms of Service apply.