Effective date: 10/12/1976

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    (1) In accordance with Florida Statutes § 195.087(1), every property appraiser, regardless of the form of county government, shall submit to the Department of Revenue a budget for the operation of the property appraiser’s office on or before June 1 of each year.
    (2) In accordance with Florida Statutes § 195.087(2), each tax collector shall submit a budget to the Department of Revenue for the operation of the collector’s office on or before August 1 of each year.
Exceptions to the above are as follows:
    (a) Tax collectors who, through written resolutions with boards of county commission, have changed from a fee officer to a budget officer with the county. The resolution must be in writing, signed by the collector, the Chairman of the Board of County Commissioners and the Clerk of the Court. Once a resolution is entered into by the county official and the board of county commission, neither that county official nor the board of county commission may revoke or rescind such resolution. A copy of such resolution must be filed with the Department of Financial Services and the Auditor General. A copy of the resolution should also be furnished to the Department of Revenue in order for the Department to determine which tax collectors are not required to file a budget with the Department of Revenue.
    (b) Tax collectors who, by special acts, are changed from a fee officer to a budget officer.
    (c) Chartered counties (e.g., Broward, Volusia, Dade, Duval and Sarasota) are to be guided by the provisions of their county charter.
Rulemaking Authority 195.027(1), 213.06(1) FS. Implements Florida Statutes § 195.087, 213.05. History—New 10-12-76, Formerly 12D-11.01.