(1) The several tax assessors may, prior to assessing pollution control facilities or devices for ad valorem taxes, request the Florida Department of Environmental Protection to evaluate applications and advise the assessor as to the validity of the request for an assessment under the provisions of Florida Statutes § 193.621
    (2) Prior to approving an assessment for ad valorem taxes under the provisions of Florida Statutes § 193.621, a tax assessor should require the applicant to submit with his applications a detailed list of pollution control devices being utilized by a facility; the cost of these devices; the function of the facility as it relates to pollution control and production. This information should be certified as being correct by a professional engineer registered in the State of Florida.
Rulemaking Authority Florida Statutes § 193.621(6). Law Implemented 403.021(7), 193.621 FS. History-Formerly 28-8.03, 17-8.03, 17-8.030.