197.3635 Combined notice of ad
valorem taxes and non-ad valorem assessments;
requirements. ---
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 shall be subject to approval by
the department. By rule the department shall provide a format for
the form of such combined notice. The form shall meet the
following requirements:
(1) It shall contain the title "Notice of Ad
Valorem Taxes and Non-ad Valorem Assessments." It shall also
contain a receipt part that can be returned along with the payment
to the tax collector.
(2) It shall provide a clear partition between ad
valorem taxes and non-ad valorem assessments. Such partition shall
be a bold horizontal line approximately 1/8 inch
thick.
(3) Within the ad valorem part, it shall contain the
heading "Ad Valorem Taxes." Within the non-ad valorem
assessment part, it shall contain the heading "Non-ad Valorem
Assessments."
(4) It shall 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.
(5) It shall provide for the labeled disclosure of the
total amount of combined levies and the total discounted amount
due each month when paid in advance.
(6) It shall provide a field or portion on the front
of the notice for official use for data to reflect codes useful to
the tax collector.
(7) The combined notice shall be set in type which is
8 points or larger.
(8) The ad valorem part shall contain the following:
(a) A schedule of the assessed value, exempted value, and
taxable value of the property.
(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) Taxing authorities listed 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.
(9) Within the non-ad valorem assessment part, it
shall contain the following:
(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.
(10) It shall 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.
History: s. 69, ch. 88-130; s. 8, ch. 88-216.