NEWLY ELECTED OFFICIAL ORIENTATION Florida Property Appraisers Florida Tax Collectors February 7-10, 2017

RULES AND REGULATIONS Janice Forrester Title slide with PTO logo.

Rules What is a Rule? Under section 120.52(16), Florida Statutes “Rule” means each agency statement of general applicability that implements, interprets, or prescribes law or policy or describes the procedure or practice requirements of an agency and includes any form which imposes any requirement or solicits any information not specifically required by statute or by an existing rule.

What is a Rule? Purpose of Rules: Implement law Develop procedures Ensure public participation Content of a Rule or Form: Language Fulfill purpose of rulemaking Stay within limitations

What is a Rule? Authority Section 195.027, Florida Statutes, gives us the authority to prescribe reasonable rules and regulations for assessing and collecting taxes. Rules and Regulations Property appraisers will assess property. Tax collectors will collect taxes. Administration will be uniform, just, and in compliance with requirements of the state constitution and general law.

See s. 120.52(16), Florida Statutes What is a Form? The process to adopt a rule also applies to forms. See s. 120.52(16), Florida Statutes Section 195.022, F.S., reads: The Department of Revenue shall prescribe all forms to be used by: Property appraisers Tax collectors Clerks of the circuit court Value adjustment boards in administering and collecting ad valorem taxes.

What is a Form? The department must adopt or amend forms through the rulemaking process. Examples of forms: DR-501, Original Application for Homestead and Related Tax Exemptions DR-403 series, Tax Roll Certification DR-486, Petition to the Value Adjustment Board

What is the rulemaking process?

The Rulemaking Process The basic process: Draft the rule or form Hold a workshop for public review Present to Governor and Cabinet for approval to publish a hearing notice Hold a public hearing Present to Governor and Cabinet for approval to adopt Certification Prescribed by Chapter 120, F.S., Administrative Procedure Act

The Rulemaking Process How does the process begin? New legislation passes Chapter law requires rule or form Rule or form identified for amendment Finding in court case

The Rulemaking Process Where do you fit in? Be aware of statute changes Share information with staff Review draft rules and forms Provide input in meetings or in writing DORPTO@floridarevenue.com

Links of Interest Florida Statutes at Online Sunshine: http://www.leg.state.fl.us/Statutes/index.cfm?Mode=View%20Statutes&Submenu=1&Tab=statutes Florida Administrative Code at Department of State: https://www.flrules.org/ Property Tax Statute and Rule books (PTO): http://floridarevenue.com/dor/property/resources/ Property Tax Forms (PTO): http://floridarevenue.com/dor/property/forms/   Rules and forms under development (PTO): http://floridarevenue.com/dor/property/legislation/rules/index.html