Florida Statutes 197.3635 – Combined notice of ad valorem taxes and non-ad valorem assessments; requirements
Current as of: 2024 | Check for updates
|
Other versions
A form for the combined notice of ad valorem taxes and non-ad valorem assessments shall be produced and paid for by the tax collector. The form shall meet the requirements of this section and department rules and is subject to approval by the department. By rule, the department shall provide a format for the form of such combined notice. The form shall:
(1) Contain the title “Notice of Ad Valorem Taxes and Non-ad Valorem Assessments.” The form shall also contain a receipt part that can be returned along with the payment to the tax collector.
(2) Contain the heading “Ad Valorem Taxes” within the ad valorem part and the heading “Non-ad Valorem Assessments” within the non-ad valorem assessment part.
(3) Contain the county name, the assessment year, the mailing address of the tax collector, the mailing address of one property owner, the legal description of the property to at least 25 characters, and the unique parcel or tax identification number of the property.
(4) Provide for the labeled disclosure of the total amount of combined levies and the total discounted amount due each month when paid in advance.
(5) Provide a field or portion on the front of the notice for official use for data to reflect codes useful to the tax collector.
(6) Provide for the combined notice to be set in type that is 8 points or larger.
(7) Contain within the ad valorem part:
(a) A schedule of the assessed value, exempted value, and taxable value of the property.
Terms Used In Florida Statutes 197.3635
- Tax certificate: means a paper or electronic legal document, representing unpaid delinquent real property taxes, non-ad valorem assessments, including special assessments, interest, and related costs and charges, issued in accordance with this chapter against a specific parcel of real property and becoming a first lien thereon, superior to all other liens, except as provided by…. See Florida Statutes 197.102
- taxpayer: includes the taxpayer's family or any entity in which the taxpayer or taxpayer's family has any interest. See Florida Statutes 197.502
(b) Subheadings for columns listing taxing authorities, corresponding millage rates expressed in dollars and cents per $1,000 of taxable value, and the associated tax.
(c) A listing of taxing authorities in the same sequence and manner as listed on the notice required by s. 200.069(4)(a), with the exception that independent special districts, municipal service taxing districts, and voted debt service millages for each taxing authority shall be listed separately. If a county has too many municipal service taxing units to list separately, it shall combine them to disclose the total number of such units and the amount of taxes levied.
(8) Contain within the non-ad valorem assessment part:
(a) Subheadings for columns listing the levying authorities, corresponding assessment rates expressed in dollars and cents per unit of assessment, and the associated assessment amount.
(b) The purpose of the assessment, if the purpose is not clearly indicated by the name of the levying authority.
(c) A listing of the levying authorities in the same order as in the ad valorem part to the extent practicable. If a county has too many municipal service benefit units to list separately, it shall combine them by function.
(9) Provide instructions and useful information to the taxpayer. Such information and instructions shall be nontechnical to minimize confusion. The information and instructions required by this section shall be provided by department rule and shall include:
(a) Procedures to be followed when the property has been sold or conveyed.
(b) Instruction as to mailing the remittance and receipt along with a brief disclosure of the availability of discounts.
(c) Notification about delinquency and interest for delinquent payment.
(d) Notification that failure to pay the amounts due will result in a tax certificate being issued against the property.
(e) A brief statement outlining the responsibility of the tax collector, the property appraiser, and the taxing authorities. This statement shall be accompanied by directions as to which office to contact for particular questions or problems.