Florida Regulations 12D-8.019: Post-audit Review
Current as of: 2024 | Check for updates
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Upon receiving the initial assessment rolls and the materials required by Fl. Admin. Code R. 12D-8.013, the Department of Revenue shall begin the post-audit review process as prescribed by Florida Statutes § 195.097, in a timely manner consistent with its other functions and responsibilities. This process includes the following:
(1) Verification of sales for various property classes, as appropriate.
(2) Check on the accuracy of data on the property record cards.
(3) Check on the accuracy of appraisal computations.
(4) Preparation of cost indices.
(5) Preparation of agricultural valuations per acre.
(6) Check on applications for agricultural and high-water recharge classification and other classified use of property.
(7) Appraisal of parcels within various property classes, as appropriate.
(8) Check on property appraiser’s recommendations to the value adjustment board.
(9) Check on the accuracy of the personal property assessment roll, including the existence of a cross-reference to the return.
Rulemaking Authority Florida Statutes § 195.027(1), 213.06(1) FS. Law Implemented 195.096, 195.097, 213.05 FS. History-New 12-7-76, Formerly 12D-8.19, Amended 1-23-97.
Terms Used In Florida Regulations 12D-8.019
- Appraisal: A determination of property value.
- Personal property: All property that is not real property.
(2) Check on the accuracy of data on the property record cards.
(3) Check on the accuracy of appraisal computations.
(4) Preparation of cost indices.
(5) Preparation of agricultural valuations per acre.
(6) Check on applications for agricultural and high-water recharge classification and other classified use of property.
(7) Appraisal of parcels within various property classes, as appropriate.
(8) Check on property appraiser’s recommendations to the value adjustment board.
(9) Check on the accuracy of the personal property assessment roll, including the existence of a cross-reference to the return.
Rulemaking Authority Florida Statutes § 195.027(1), 213.06(1) FS. Law Implemented 195.096, 195.097, 213.05 FS. History-New 12-7-76, Formerly 12D-8.19, Amended 1-23-97.