CopyCited 4 times | Published | United States Bankruptcy Court, M.D. Florida | 48 Collier Bankr. Cas. 2d 96, 15 Fla. L. Weekly Fed. B 123, 2002 Bankr. LEXIS 241, 39 Bankr. Ct. Dec. (CRR) 68
...and local autonomy. For example, the DOR is charged with preparing and maintaining a current manual of instructions for property appraisers under section
195.062 of the Florida Statutes, as well as prescribing forms for the property appraisers under section
195.022....
CopyAgo (Fla. Att'y Gen. 1982).
Published | Florida Attorney General Reports
...However, the new requirements of s 197.214, as amended by Ch. 82-226, do not set out any details as to how the statutory notice under s
200.069 , as amended by s 12 of Ch. 82-226, should be amended to reflect the additional information concerning such special assessments. Section
195.022 , F.A., provides in pertinent part that: The Department of Revenue shall prescribe and furnish all forms to be used by property appraisers, tax collectors, clerks of the circuit court, and property appraisal adjustment boards in administering and collecting and valorem taxes....
...tive. The exact manner of notifying affected property owners of the existence and amounts of any such special assessments is a determination which must also be made administratively by the Department of Revenue pursuant to its statutory duty under s 195.022 to prescribe all forms to be used by tax collectors....
...concerning such special assessments onto the notices under s
200.069 , F.S., as amended, not being directed by the Legislature, is a matter which must be administratively determined by the Department of Revenue pursuant to its statutory duty under s
195.022 to prescribe all forms to be used by the property appraisers and tax collectors....
CopyAgo (Fla. Att'y Gen. 1976).
Published | Florida Attorney General Reports
QUESTIONS: 1. Is a standard assessment procedure a rule? 2. Is a standard measure of value a rule? 3. Is a form and its instructions, promulgated pursuant to s. 195.022 , F....
...n the Florida Administrative Code? SUMMARY: A standard assessment procedure prescribed pursuant to s.
195.027 , F. S., a standard measure of value promulgated pursuant to ss.
195.002 and
195.032 , F. S., and a form and its instructions prescribed by s.
195.022 , F....
...120, F. S. Such forms and instructions, whether or not a particular form was solely for use by a county official reporting to the Department of Revenue, are rules under the provisions of Ch. 120. Written permission by the executive director pursuant to s. 195.022 to a county official to use a form other than the forms described by the department is an order under Ch....
...valuation. Section
195.032 , F. S., provides that, in furtherance of the requirements set out in s.
195.002 , the Department of Revenue shall establish and promulgate standard measures of value not inconsistent with those standards provided by law. Section
195.022 , F....
...ted with the administration of property taxes. The term "rule" as it is used in Ch. 120, F. S., must be defined to determine whether a standard assessment procedure, a standard measure of value, and a form and its instruction promulgated pursuant to s. 195.022 , supra, are rules within the purview of that definition....
...S.; Burns v. Butscher,
187 So.2d 594 (Fla. 1966); Powell v. Kelly,
223 So.2d 305 (Fla. 1969); Container Corporation of America v. Rutherford,
293 So.2d 379 (1 D.C.A. Fla., 1974). It seems equally clear that a form and its instructions prescribed pursuant to s.
195.022 , F....
...orth in s.
120.52 (14), F. S. There remains the question of whether or not written permission of the executive director allowing a county officer to use his own form in lieu of those forms prescribed by the department constitutes an order or a rule. Section
195.022 , supra, provides that the department is to prescribe and furnish all forms to be used by county officials in administering and collecting ad valorem taxes. A county officer may, however, at his own expense and with the showing of good cause receive written permission from the executive director to use a form other than the form prescribed by the department pursuant to s.
195.022 ....
...In view of the affirmative answers to your questions concerning whether or not a standard assessment procedure prescribed pursuant to s.
195.027 , F. S., a standard measure of value promulgated pursuant to ss.
195.002 and
195.032 , F. S., and the forms and instructions prescribed pursuant to s.
195.022 , F....
