CHAPTER 12D-13’s
JOURNEY
The Rulemaking Process
PRESENTED BY
CLAUDIA KEMP AND MISHA BROOKS
PROPERTY TAX OVERSIGHT
DEPARTMENT OF REVENUE
SEPTEMBER 19, 2012
STATUTORY RULEMAKING
PROCESS
Prescribed by Chapter 120, F.S.
Administrative Procedures Act (APA)
Statutory requirements are:
Substantive
Procedural
To ensure:
Due Process
STATUTORY RULEMAKING
PROCESS
Substantive requirements
Purpose
• Implement
Law
• Develop
procedures
Limitations
• Statutory
Authority
(Rulemaking
Authority)
• 4 corners of
statute
Content
• Language
• Fulfill
purpose of
rulemaking
• Stay
within
Limitations
STATUTORY RULEMAKING
PROCESS
Think of it as the:
• Who
• What
• When
• Where
• How
Includes:
• Notice
Requirements
• Timeframes
• Approval from
Governor and
Cabinet
• Filing deadlines
with Department
of State
STATUTORY RULEMAKING
PROCESS
Due Process Requirements
Reflected in
substantive
and
procedural
requirements.
Due Process
The right of
every person to
be free from
being deprived
of life, liberty or
property
without due
process of law.
Due Process
Due Process
5th and 14th Amendments
Citizens must
be informed,
provided
notice and
have the
opportunity
to participate.
STATUTORY RULEMAKING
PROCESS
Joint Administrative Procedures Committee (JAPC)
Branch of the legislature
Reviews all rules and monitors adherence to
Chapter 120, F.S.
Advises if rulemaking exceeds statutory authority.
Ensures notice and timing requirements are met.
STATUTORY RULEMAKING
PROCESS
Department of Revenue
Cabinet agency (FDLE, HMSV, DOR, DVA)
Must go to Governor and Cabinet for approval
to take each step in rulemaking.
Dependent on when the Governor and Cabinet
meet.
STATUTORY RULEMAKING
PROCESS
Other agencies such as DBPR or DCF do not have to
get approval.
Their rulemaking process is significantly shorter.
What may take us a year to do, these agencies can
take care of in less than 3 months as long as they
have followed the requirements of Chapter 120.
PROPERTY TAX OVERSIGHT
RULEMAKING PROCESS
The process
starts when:
• New legislation passes
• Finding in court case requires change
• Issue is identified that requires an
amendment, new rule, or form.
PROPERTY TAX OVERSIGHT
RULEMAKING PROCESS
Prompts development of
an implementation plan.
• Identify rules and forms involved.
• Is new rule needed?
• Meet with subject matter experts.
• Drafters conduct legal and technical
research.
PROPERTY TAX OVERSIGHT
RULEMAKING PROCESS
Create draft
• May be just a couple of amendments to a
rule or form;
• Might be amendments to several rules; or
• Need to create new rules (forms).
PROPERTY TAX OVERSIGHT
RULEMAKING PROCESS
Internal review
Review by technical staff and subject matter experts.
Make changes and conduct additional review.
Send to Office of General Counsel for legal review.
Final decision: does rule meet legal requirements?
Make necessary revisions.
PROPERTY TAX OVERSIGHT
RULEMAKING PROCESS
Public comment
Approved draft is posted for comment on
website.
Communication sent to affected officials and
interested parties.
Consider comments and make appropriate
revisions.
PROPERTY TAX OVERSIGHT
RULEMAKING PROCESS
Next step: Schedule rulemaking workshop or repeat
review process to improve draft to go to workshop.
ENTER CHAPTER 120 RULEMAKING PROCESS
Flowchart (handout)
Florida Department of Revenue
Property Tax Oversight Program
Technical Assistance Unit
Rewriting
12D-13
Presented by:
Misha Brooks
Senior Attorney
An Overview of the Process
REVIEW
REPLACE
RESTRUCTURE
RESEARCH
REVISE
REVIEWING
Conducted an extensive review of 2011-151, Chapter 197 (in
its entirety), and 12D-13 rules to understand the current
statutes and rules and the changes which would occur as
result of the bill.
Identified the time sensitive items which needed our
immediate attention and implementation (e.g. Tax
Deferral Forms).
Reviewed Attorney General’s Opinions, Agency Bulletins,
Advisement Letters and Case Law to get a more
comprehensive look at the changes needed.
REPLACING
Reviewed each change to Ch. 197 of the Florida
Statutes (as a result of 2011-151, L.O.F), and
made the resulting change to 12D-13.
Line by Line changes
Changes to date, costs, procedures
Examples of Line by Line changes:
“Mailed” replaced with “sending” ;“Shall” replaced with “must;
Removing “under the provisions of”
Examples of Changes to dates, costs, and procedures:
Tax deferral deadline, Amount of a Refund for Department Review
RESEARCHING
Checked the rulemaking authority for each rule and whether
all statutes in the “Law Implemented” section were correct.
Consulted subject matter experts within the program for
specific and more detailed information on various changes
resulting from 2011-151, L.O.F.
Attended Tax Collector’s E-Billing Meeting to get a better
understanding how to promulgate “electronic means” rules.
RESTRUCTURING
Reorganized rules to coincide with the
reorganization of statutes in 2011-151.
Reorganized rules to separate major
categories.
Reorganized rules to enhance the ability to locate
procedures and to more closely follow the
sequence of events that occur.
REVISING
Removed rule sections with procedures which are
no longer accurate or relevant.
Relocated sections where content would be covered
more comprehensively in another rule section.
Conducted a plain language review to remove legalese;
confusing statements, phrases, and terms; and to edit
rule sections that were difficult to understand.
EXAMPLES
EXAMPLE OF ONE TYPE OF RESEARCH
Rulemaking Specific Authority 195.027(1), 213.06(1) FS. Law Implemented 193.072,
193.085, 193.114, 193.116, 193.122, 194.192, 195.002, 195.027, 197.122, 197.123, 197.131,
197.162, 213.05 FS. History–New 6-18-85, Formerly 12D-13.14, Amended 12-31-98, 12-301,
.
EXAMPLES
EXAMPLES OF REVISIONS
Reconstructing paragraphs
Eliminating excess verbiage
Using common terms
Using active language
Clearly stating who does what and how and
when they do it.
Updating terminology
EXAMPLES
(a)Four percent in the month of November;
(b) Three percent in the month of December;
(c) Two percent in the month of January;
(d) One percent in the month of February; and
(e) Zero percent Taxes are payable without discount in March.
EXAMPLES
(3) Any time after the tax collector delivers the original tax roll to the
clerk, the clerk may destroy copies of the tax rolls that were previously
delivered to his or her office. The clerk of the circuit court is authorized,
at any time after the original of the tax roll has been delivered to him by
the tax collector, to destroy the copies of the tax rolls previously
delivered to his or her office. (See Rule 12D-8.017, F.A.C.) The original
tax roll may not be destroyed by the clerk of the court or any other officer
or person until such time as written permission has been obtained from
the Florida Department of State Division of Archives, History and
Records Management.
EXAMPLES
The property owner by waiver may consent to the increase in assessed
valuation and subsequently the taxes by stating that he or she does not
want desire to present a petition to the value adjustment board and that he
or she wants desires to pay the taxes on the current tax roll. If the
property owner consents to the increases makes such a waiver the tax
collector must shall proceed under Rule 12D-13.002, F.A.C.
EXAMPLES
When the taxpayer decides not waives his or her right to petition the
value adjustment board, the tax collector must shall prepare a corrected
notice immediately and shall forward it the same to the property owner.
EXAMPLES
When the new owner or the original owner requests wishes to pay taxes
on his or her proportionate share of the whole property, it is the duty of
the property appraiser to calculate figure the amount of the assessment on
that portion of the whole. However, the request for a split or cutout must
begin shall initiate with the tax collector. The owner may request an
assessment on property to be split or cutout of a larger parcel at any time
from November 1, or as soon thereafter as the tax collector receives the
tax roll comes into the hands of the tax collector, and up until 15 days
before the tax certificate sale, an assessment on property to be split or
cutout of a larger parcel.
EXAMPLES
It shall not be necessary for the property appraiser to furnish hard copies of the
tax roll to any officer or taxing authority if copies of the tax roll are available on
either microfilm or microfiche unless the officer or taxing authority does not have
the necessary equipment or machinery to review microfilm or microfiche copies
of the tax roll and to purchase such items would cause an unnecessary hardship
on the officer or taxing authority. In such case, the property appraiser shall print a
hard copy of the tax roll at the request of the officer or taxing authority. If the
property appraiser intends to print the tax roll on microfilm or microfiche and no
hard copies will be printed, then he or she shall notify the officer or taxing
authority. For purposes of this rule, microfilm and microfiche includes storage in
digital electronic format. The clerk must of the court shall accept the whatever
copy of the tax roll that is certified by the property appraiser certifies to the tax
collector.
EXAMPLES
(c) If there is no other millage figure available, the The millage used in
the calculation for the previous past immediate tax year must shall be
used to compute the prorated taxes if there is no other millage figure
available.
EXAMPLES
All property owners are responsible for knowing held to know that taxes are
due and payable annually. It is the property owner’s responsibility to know the
They are charged with the duty of ascertaining amount of current and delinquent
taxes due.
CHAPTER 12D-13’s JOURNEY
Where Are We Now?
What are we doing?
Technical Staff
What’s Next?
and Subject
Making
Matter Experts
are working as a changes as we
group to complete go through the
draft.
review.
The draft will go
through a proofing
and editing review
and then forwarded
to Office of General
Counsel for legal
review.
CHAPTER 12D-13’s JOURNEY
• Make appropriate revisions based
on legal review.
• Ask for approval to go forward in
Going
rulemaking.
Forward! • Post Draft for Public Comment.
• Schedule Rule Workshop.
And, the Journey Continues…