Florida Regulations 12D-1.006: Exchange of Information Among Appraisers, Tax Collectors, Department, Auditor General, and Other States
Current as of: 2024 | Check for updates
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(1) In accordance with Florida Statutes § 195.084, and upon written request to the Executive Director reasonably specifying the data requested, the Auditor General, tax collector, or property appraiser may obtain data collected or generated by the Department which has to do with values of property in the counties or which pertain to levels of just valuation as required by the Constitution or statutes.
(2) Before any records of the Department, which are of a confidential nature, or which are of a confidential nature and are furnished to the Department by the United States or other states under reciprocal agreements are furnished to a property appraiser, tax collector, or the Auditor General, the Executive Director shall satisfy himself that suitable precautions have been taken by the property appraiser, tax collector, or the Auditor General to safeguard the confidential information from those not entitled to access thereto, and that within the requesting office, the confidential information will be released only to those employees within the office with a need to know the information in the performance of their official duties.
(3) Upon written request, reasonably specifying the items requested and order desired, the property appraiser or tax collector shall furnish to the Executive Director or the Auditor General all records in whatever form they may be, including, but not limited to, worksheets, property record cards, electronic data processing materials, listings, compilations or computations of recorded data. If requested, the compilations, computations, or listings of the recorded data shall be produced by electronic data processing outputs, including, but not limited to, tape, print-out, cards or disc.
(4) If exactly the same data or materials as requested have been previously provided the Department or Auditor General, the appraiser or collector shall so inform the agency presently requesting the materials of the agency that was previously provided the data or materials.
(5) Any and all data and samples developed or obtained by the Department of Revenue in the conduct of the studies pursuant to Florida Statutes § 195.096, shall be confidential and exempt from Florida Statutes § 119.07(1), during the study until a formal presentation of the findings is made. After the formal presentation of the findings, the Department of Revenue shall provide any and all data requested by a property appraiser developed or obtained in the conduct of the studies pursuant to Florida Statutes § 195.096
(6) In accordance with Section 193.085(4)(d), F.S., and pursuant to a formal agreement for the mutual exchange of information with another state, returns and information from returns pertaining to railroad property may be shared by the Department.
Rulemaking Authority 195.027(1), 195.084(1), 213.06(1) FS. Law Implemented 193.085, 195.022, 195.027, 195.084, 195.096 FS. History-New 10-12-76, Formerly 12D-1.06, Amended 12-26-88, 10-30-91, 12-27-94.
(3) Upon written request, reasonably specifying the items requested and order desired, the property appraiser or tax collector shall furnish to the Executive Director or the Auditor General all records in whatever form they may be, including, but not limited to, worksheets, property record cards, electronic data processing materials, listings, compilations or computations of recorded data. If requested, the compilations, computations, or listings of the recorded data shall be produced by electronic data processing outputs, including, but not limited to, tape, print-out, cards or disc.
(4) If exactly the same data or materials as requested have been previously provided the Department or Auditor General, the appraiser or collector shall so inform the agency presently requesting the materials of the agency that was previously provided the data or materials.
(5) Any and all data and samples developed or obtained by the Department of Revenue in the conduct of the studies pursuant to Florida Statutes § 195.096, shall be confidential and exempt from Florida Statutes § 119.07(1), during the study until a formal presentation of the findings is made. After the formal presentation of the findings, the Department of Revenue shall provide any and all data requested by a property appraiser developed or obtained in the conduct of the studies pursuant to Florida Statutes § 195.096
(6) In accordance with Section 193.085(4)(d), F.S., and pursuant to a formal agreement for the mutual exchange of information with another state, returns and information from returns pertaining to railroad property may be shared by the Department.
Rulemaking Authority 195.027(1), 195.084(1), 213.06(1) FS. Law Implemented 193.085, 195.022, 195.027, 195.084, 195.096 FS. History-New 10-12-76, Formerly 12D-1.06, Amended 12-26-88, 10-30-91, 12-27-94.