Florida Regulations 12D-18.003: Non-Ad Valorem Assessments; Method for Election to Use Section 197.3632, Florida Statutes
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(1) By complying with the provisions of this rule section, a local government may elect to use the ad valorem method of collection for any non-ad valorem assessments, including special assessments, which may have been in existence prior to the election to use the uniform method. A local government which is authorized to impose a non-ad valorem assessment and which elects to use the uniform method of collecting such assessment authorized in Florida Statutes § 197.3632, must satisfy the requirements in this rule section.
(a) The local governing board shall enter into a written agreement with the property appraiser and the tax collector to provide for reimbursement of necessary administrative costs.
(b) The local government must publish notice of its intent to use the uniform method for collecting such assessment weekly in a newspaper of general circulation within each county contained in the boundaries of the local government for four consecutive weeks preceding a public hearing to adopt a resolution of its intent to use the uniform method of collection. This period is computed as follows: The four week period is the four weeks immediately preceding the date of the hearing. Each week is comprised of the immediately preceding seven days. One such notice must appear in the newspaper during each one of these four weeks.
(c) The following shall be a suggested sufficient form for the notice:
NOTICE BY (NAME OF LOCAL
GOVERNMENT) OF INTENT TO USE
THE UNIFORM AD VALOREM METHOD
OF COLLECTION OF A NON-AD
VALOREM ASSESSMENT
Notice is hereby given to all owners of lands located within the boundaries of the (name of local government) that the (name of local government) intends to use the uniform ad valorem method for collecting the non-ad valorem assessments levied by the (name of local government) as set forth in Florida Statutes § 197.3632, and that the Board of Supervisors (or other name of governing board) will hold a public hearing on (date), at (time) at the (address for hearing).
The purpose of the public hearing is to consider the adoption of a Resolution authorizing the (name of local government) to use the uniform ad valorem method of collecting non-ad valorem assessments levied by the (name of local government) as provided in Florida Statutes § 197.3632
The (name of local government) has (adopted before January 1, 1990), (adopted a new non-ad valorem assessment), (or) (is considering adopting) a non-ad valorem assessment for (year, or years if applicable) for (purpose).
This non-ad valorem assessment is: (list one or more of the following)
1. (levied for the first time) or (existing and levied on (date) and previously placed on a roll and collected).
2. Increased beyond the maximum rate authorized by law at the time of its initial imposition.
3. Related to a change in boundaries of the (name of local government).
4. Related to a change in purpose for an existing assessment or in the use of the revenue from such assessment.
Interested parties may appear at the public hearing to be heard regarding the use of the uniform ad valorem method of collecting such non-ad valorem assessments.
If any person decides to appeal any decision made with respect to any matter considered at this public hearing such person will need a record of proceedings and for such purpose such person may need to ensure that a verbatim record of the proceedings is made at their own expense and which record includes the testimony and evidence on which the appeal is based.
Dated this _____ day of ________, 20____.
Terms Used In Florida Regulations 12D-18.003
- Appeal: A request made after a trial, asking another court (usually the court of appeals) to decide whether the trial was conducted properly. To make such a request is "to appeal" or "to take an appeal." One who appeals is called the appellant.
- Evidence: Information presented in testimony or in documents that is used to persuade the fact finder (judge or jury) to decide the case for one side or the other.
- Testimony: Evidence presented orally by witnesses during trials or before grand juries.
(b) The local government must publish notice of its intent to use the uniform method for collecting such assessment weekly in a newspaper of general circulation within each county contained in the boundaries of the local government for four consecutive weeks preceding a public hearing to adopt a resolution of its intent to use the uniform method of collection. This period is computed as follows: The four week period is the four weeks immediately preceding the date of the hearing. Each week is comprised of the immediately preceding seven days. One such notice must appear in the newspaper during each one of these four weeks.
(c) The following shall be a suggested sufficient form for the notice:
NOTICE BY (NAME OF LOCAL
GOVERNMENT) OF INTENT TO USE
THE UNIFORM AD VALOREM METHOD
OF COLLECTION OF A NON-AD
VALOREM ASSESSMENT
Notice is hereby given to all owners of lands located within the boundaries of the (name of local government) that the (name of local government) intends to use the uniform ad valorem method for collecting the non-ad valorem assessments levied by the (name of local government) as set forth in Florida Statutes § 197.3632, and that the Board of Supervisors (or other name of governing board) will hold a public hearing on (date), at (time) at the (address for hearing).
The purpose of the public hearing is to consider the adoption of a Resolution authorizing the (name of local government) to use the uniform ad valorem method of collecting non-ad valorem assessments levied by the (name of local government) as provided in Florida Statutes § 197.3632
The (name of local government) has (adopted before January 1, 1990), (adopted a new non-ad valorem assessment), (or) (is considering adopting) a non-ad valorem assessment for (year, or years if applicable) for (purpose).
This non-ad valorem assessment is: (list one or more of the following)
1. (levied for the first time) or (existing and levied on (date) and previously placed on a roll and collected).
2. Increased beyond the maximum rate authorized by law at the time of its initial imposition.
3. Related to a change in boundaries of the (name of local government).
4. Related to a change in purpose for an existing assessment or in the use of the revenue from such assessment.
Interested parties may appear at the public hearing to be heard regarding the use of the uniform ad valorem method of collecting such non-ad valorem assessments.
If any person decides to appeal any decision made with respect to any matter considered at this public hearing such person will need a record of proceedings and for such purpose such person may need to ensure that a verbatim record of the proceedings is made at their own expense and which record includes the testimony and evidence on which the appeal is based.
Dated this _____ day of ________, 20____.