Florida Regulations 62-8.040: Procedures
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In considering an assessment for ad valorem taxes under Florida Statutes § 193.621, the tax assessor may utilize the following guidelines in determining whether the facilities claimed are used primarily for pollution control purposes and subject to assessment under Florida Statutes Chapter 193:
(1) If the person owning or responsible for operation of the facility secured approval of such equipment prior to its installation, in accordance with the rules and regulations of the Board.
(2) Upon written request by a tax assessor, the Department of Environmental Protection will determine the applicable use of a facility with respect to Florida Statutes § 193.621(1) For this purpose the applicant must submit to the assessor, for submission to the Department, the following information prepared by a professional engineer registered in the State of Florida:
(a) Plans and specifications and related documents describing the equipment alleged to be used for pollution control. Plans or other information relative to the process which is controlled, adequate in scope to validate the claim for the proposed control equipment.
(b) A list of pollution control equipment which the applicant declares subject to assessment under Florida Statutes Chapter 193, certified as to its true primary use by the engineer. The assessor may require on the equipment list the salvage value of each item.
(3) Prior to demolition and reconstruction of a plant or installation the owner should have such demolition and reconstruction approved by the Department as necessary for the control of industrial contaminants in order to comply with phrase “”in the necessary control of industrial contaminants.”” Such approval will be given by the Department only after review of information relative to the specific plant submitted by a professional engineer registered in the State of Florida. Such information shall be adequate in scope to determine the necessity for demolition in the control of contaminants, and shall include plans and specifications for the reconstruction. The Department of Environmental Protection will provide advice and consultation to the several tax assessors upon request concerning the phrases “”increase the capacity of efficiency”” and “”decrease the unit cost of production.””
Rulemaking Authority Florida Statutes § 193.621(6). Law Implemented 403.021(7), 193.621 FS. History-Formerly 28-8.04, 17-8.04, 17-8.040.
(2) Upon written request by a tax assessor, the Department of Environmental Protection will determine the applicable use of a facility with respect to Florida Statutes § 193.621(1) For this purpose the applicant must submit to the assessor, for submission to the Department, the following information prepared by a professional engineer registered in the State of Florida:
(a) Plans and specifications and related documents describing the equipment alleged to be used for pollution control. Plans or other information relative to the process which is controlled, adequate in scope to validate the claim for the proposed control equipment.
(b) A list of pollution control equipment which the applicant declares subject to assessment under Florida Statutes Chapter 193, certified as to its true primary use by the engineer. The assessor may require on the equipment list the salvage value of each item.
(3) Prior to demolition and reconstruction of a plant or installation the owner should have such demolition and reconstruction approved by the Department as necessary for the control of industrial contaminants in order to comply with phrase “”in the necessary control of industrial contaminants.”” Such approval will be given by the Department only after review of information relative to the specific plant submitted by a professional engineer registered in the State of Florida. Such information shall be adequate in scope to determine the necessity for demolition in the control of contaminants, and shall include plans and specifications for the reconstruction. The Department of Environmental Protection will provide advice and consultation to the several tax assessors upon request concerning the phrases “”increase the capacity of efficiency”” and “”decrease the unit cost of production.””
Rulemaking Authority Florida Statutes § 193.621(6). Law Implemented 403.021(7), 193.621 FS. History-Formerly 28-8.04, 17-8.04, 17-8.040.