Florida Regulations 12D-18.005: Adoption of Non-Ad Valorem Assessment Roll
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(1) The provisions of this rule section are applicable to non-ad valorem assessments levied for the first time, other than a non-ad valorem assessment levied under Florida Statutes § 163.08
(a) The public notice and hearing provisions of this rule section are not applicable to assessments which are:
1. On an existing tax roll, and which have gone through public hearing and adoption processes specified by Florida Statutes § 197.363, for collection on the tax notice using the ad valorem tax method, or
2. On any existing assessment roll under other authority of law, for which the tax notice and ad valorem method are not used and which are, therefore, not considered to be levied for the first time under Section 197.3632(4)(a)1., F.S.
(b) For a new non-ad valorem assessment, a local government shall adopt a non-ad valorem assessment roll at a public hearing held between January 1 and September 15, or between January 1 and September 25 for any county defined in Florida Statutes § 125.011(1), if one or more of the following circumstances exist regarding the assessment:
1. It is levied for the first time,
2. It is increased beyond the maximum rate authorized by law or judicial decree at the time of its initial imposition,
3. It is related to a change in boundaries of (name of local government), unless all newly affected property owners have provided written consent for such assessment to the local governing board, or
4. It is related to a change in purpose for an existing assessment or in the use of the revenue from such assessment.
(c) A local government may hold its public hearing and adopt or reaffirm a capital project assessment roll at any time prior to certification of the roll to the tax collector, and is not required to hold the public hearing between January 1 and September 15. For capital project assessments, any notice or hearing required by this rule chapter may be combined with any other notice required by this rule chapter, by the general or special law, or by municipal or county ordinance, pursuant to which the capital project assessment is levied.
(2) A local government must notify persons subject to the assessment of the public hearing in the following manner:
(a) At least 20 days prior to the date of the public hearing, the local government shall send notice by U.S. Mail to each person owning property subject to the assessment. The notice shall include the following information:
1. The purpose for which the assessment was adopted,
2. The total amount to be levied against each parcel,
3. The unit of measurement to be applied against each parcel to determine the assessment,
4. The number of such units contained within each parcel,
5. The total revenue the local government will collect by the assessment,
6. A statement that failure to pay the assessment will cause a tax certificate to be issued against the property which may result in a loss of title,
7. A statement that all affected property owners have a right to appear at the hearing and to file written objections with the local governing board within 20 days of the notice; and,
8. The date, time, and place of the hearing.
Such notice by mail, under this rule section, shall not be required if notice by mail is otherwise required by general or special law and such notice is served at least 30 days prior to the authority’s public hearing on the adoption of a new or amended assessment roll.
(b) At least 20 days prior to the date of the public hearing, the local government must publish notice in a newspaper generally circulated within each county contained in the boundaries of the local government. This published notice shall include at least the following information:
1. The name of the local governing board,
2. The geographic depiction of the property subject to the assessment,
3. The proposed schedule of the assessment,
4. The fact that the assessment will be collected by the tax collector; and,
5. A statement that all affected property owners have the right to appear at the public hearing and the right to file written objections with the local governing board within 20 days of the publication of the notice.
In the event there is no one such newspaper, the local government must use enough newspapers to accomplish this publication requirement.
(3) At the public hearing, the local governing board shall receive the written objections to roll adoption, hear testimony from all interested persons, and may adjourn or recess the hearing from time to time. If the board adopts the non-ad valorem assessment roll, it shall specify the unit of measurement of the assessment and the amount of the assessment as provided in the ordinance or resolution which levied or imposed the non-ad valorem assessment.
(4) The local governing board may increase or decrease the amount of the assessment or the application of the assessment to any affected property based on the benefit which the board will provide, or has provided, to the property with the revenue generated by the assessment, even though the notices required in paragraphs (2)(a) and (b) of this rule section may not give notice of the power of the local governing board to make adjustments.
Rulemaking Authority 195.027(1), 197.3632(11), 197.3635 FS. Law Implemented 125.011, 163.08, 197.322, 197.363, 197.3631, 197.3632, 197.3635 FS. History-New 2-21-91, Amended 4-18-94, 1-1-04, 9-19-17, 6-13-22.
Terms Used In Florida Regulations 12D-18.005
- Adjourn: A motion to adjourn a legislative chamber or a committee, if passed, ends that day's session.
- Recess: A temporary interruption of the legislative business.
- Testimony: Evidence presented orally by witnesses during trials or before grand juries.
1. On an existing tax roll, and which have gone through public hearing and adoption processes specified by Florida Statutes § 197.363, for collection on the tax notice using the ad valorem tax method, or
2. On any existing assessment roll under other authority of law, for which the tax notice and ad valorem method are not used and which are, therefore, not considered to be levied for the first time under Section 197.3632(4)(a)1., F.S.
(b) For a new non-ad valorem assessment, a local government shall adopt a non-ad valorem assessment roll at a public hearing held between January 1 and September 15, or between January 1 and September 25 for any county defined in Florida Statutes § 125.011(1), if one or more of the following circumstances exist regarding the assessment:
1. It is levied for the first time,
2. It is increased beyond the maximum rate authorized by law or judicial decree at the time of its initial imposition,
3. It is related to a change in boundaries of (name of local government), unless all newly affected property owners have provided written consent for such assessment to the local governing board, or
4. It is related to a change in purpose for an existing assessment or in the use of the revenue from such assessment.
(c) A local government may hold its public hearing and adopt or reaffirm a capital project assessment roll at any time prior to certification of the roll to the tax collector, and is not required to hold the public hearing between January 1 and September 15. For capital project assessments, any notice or hearing required by this rule chapter may be combined with any other notice required by this rule chapter, by the general or special law, or by municipal or county ordinance, pursuant to which the capital project assessment is levied.
(2) A local government must notify persons subject to the assessment of the public hearing in the following manner:
(a) At least 20 days prior to the date of the public hearing, the local government shall send notice by U.S. Mail to each person owning property subject to the assessment. The notice shall include the following information:
1. The purpose for which the assessment was adopted,
2. The total amount to be levied against each parcel,
3. The unit of measurement to be applied against each parcel to determine the assessment,
4. The number of such units contained within each parcel,
5. The total revenue the local government will collect by the assessment,
6. A statement that failure to pay the assessment will cause a tax certificate to be issued against the property which may result in a loss of title,
7. A statement that all affected property owners have a right to appear at the hearing and to file written objections with the local governing board within 20 days of the notice; and,
8. The date, time, and place of the hearing.
Such notice by mail, under this rule section, shall not be required if notice by mail is otherwise required by general or special law and such notice is served at least 30 days prior to the authority’s public hearing on the adoption of a new or amended assessment roll.
(b) At least 20 days prior to the date of the public hearing, the local government must publish notice in a newspaper generally circulated within each county contained in the boundaries of the local government. This published notice shall include at least the following information:
1. The name of the local governing board,
2. The geographic depiction of the property subject to the assessment,
3. The proposed schedule of the assessment,
4. The fact that the assessment will be collected by the tax collector; and,
5. A statement that all affected property owners have the right to appear at the public hearing and the right to file written objections with the local governing board within 20 days of the publication of the notice.
In the event there is no one such newspaper, the local government must use enough newspapers to accomplish this publication requirement.
(3) At the public hearing, the local governing board shall receive the written objections to roll adoption, hear testimony from all interested persons, and may adjourn or recess the hearing from time to time. If the board adopts the non-ad valorem assessment roll, it shall specify the unit of measurement of the assessment and the amount of the assessment as provided in the ordinance or resolution which levied or imposed the non-ad valorem assessment.
(4) The local governing board may increase or decrease the amount of the assessment or the application of the assessment to any affected property based on the benefit which the board will provide, or has provided, to the property with the revenue generated by the assessment, even though the notices required in paragraphs (2)(a) and (b) of this rule section may not give notice of the power of the local governing board to make adjustments.
Rulemaking Authority 195.027(1), 197.3632(11), 197.3635 FS. Law Implemented 125.011, 163.08, 197.322, 197.363, 197.3631, 197.3632, 197.3635 FS. History-New 2-21-91, Amended 4-18-94, 1-1-04, 9-19-17, 6-13-22.