This chapter applies to non-ad valorem assessments including special assessments, which are, or have been, qualified to be liens on homestead real property. This rule chapter applies to property appraisers, tax collectors, and local governing boards which elect to implement the levy, collection and enforcement provisions of Sections 197.363 through 197.3635, F.S., for non-ad valorem assessments or special assessments. A local government may elect to prepare a non-ad valorem assessment roll and certify it to the tax collector for collection in accordance with this rule chapter. A local government and property appraiser may elect to have special assessments certified to the tax collector on the tax roll of the property appraiser regardless of whether such has been done prior to January 1, 1990, and if certain conditions are met in accordance with this rule chapter. The provisions of this rule chapter are, therefore, in part, an option for property appraisers, and local governing boards which comply with this rule chapter. The provisions of this rule chapter are also available for existing non-ad valorem assessments, including existing special assessments, which are collectible as liens, and were imposed and collected prior to January 1, 1990. Nothing contained in this rule chapter shall be construed to authorize the levy, collection and enforcement of a non-ad valorem assessment, including special assessments, unless such authority is provided for in applicable constitutional and statutory provisions. It is the duty of the local government to determine, under law, whether an assessment levy is constitutional and may be collected as a lien. The duties of the property appraisers and tax collectors under Florida Statutes § 197.3632, are ministerial and shall not be construed to authorize any levy. The election to comply with this rule chapter and Sections 197.363 through 197.3635, F.S., shall be made only in accordance with this rule chapter.
Rulemaking Authority 195.027(1), 197.3632(11), 197.3635, 213.06(1) FS. Law Implemented 197.322, 197.363, 197.3631, 197.3632, 197.3635, 213.05 FS. History-New 2-21-91, Amended 12-30-97.