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

2. RULES AND REGULATIONS
Janice Forrester
Title slide with PTO logo.

3. 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.

4. 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

5. What is a Rule? Authority
Section , 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.

6. See s. 120.52(16), Florida Statutes
What is a Form?
The process to adopt a rule also applies to forms.
See s (16), Florida Statutes
Section , 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.

7. 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

8. What is the rulemaking process?

9. 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

10. 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

11. 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

12. Links of Interest
Florida Statutes at Online Sunshine:
Florida Administrative Code at Department of State:
Property Tax Statute and Rule books (PTO):
Property Tax Forms (PTO):
Rules and forms under development (PTO):