Gulf county florida property tax records
In addition, individual property appraisers may use such other maps and materials as they deem expedient to accomplish the purpose of this section. If, in preparing the assessment rolls, the several property appraisers within the state become aware of the existence of a recorded deed not executed by the state and purporting to convey real property listed on the assessment rolls as state-owned, the property appraiser shall immediately forward a copy of the recorded deed to the state agency in whose name the property is listed.
Such returns shall be filed on or before April 1 and shall be subject to the penalties provided in s. The department shall make an annual assessment of all operating property of every description owned by or leased to such companies. Such assessment shall be apportioned to each county, based upon actual situs and, in the case of property not having situs in a particular county, shall be apportioned based upon track miles. Operating property shall include all property owned or leased to such company, including right-of-way presently in use by the company, track, switches, bridges, rolling stock, and other property directly related to the operation of the railroad.
Nonoperating property shall include that portion of office buildings not used for operating purposes, property owned but not directly used for the operation of the railroad, and any other property that is not used for operating purposes.
Monroe County Tax Collector’s Office
The department shall promulgate rules necessary to ensure that all operating property is properly valued, apportioned, and returned to the appropriate county, including rules governing the form and content of returns. The evaluation and assessment of utility property shall be the duty of the property appraiser. All private car and freight line and equipment companies operating rolling stock in Florida shall make an annual return to the Department of Revenue.
The department shall make an annual determination of the average number of cars habitually present in Florida for each company and shall assess the just value thereof. The department shall promulgate rules respecting the methods of determining the average number of cars habitually present in Florida, the form and content of returns, and such other rules as are necessary to ensure that the property of such companies is properly returned, valued, and apportioned to the state. The department shall apportion the assessed value of such property to the local taxing jurisdiction based upon the number of track miles and the location of mainline track of the respective railroads over which the rolling stock has been operated in the preceding year in each taxing jurisdiction.
The situs for taxation of such property shall be according to the apportionment. A property appraiser shall certify to the tax collector for collection the value as certified by the Department of Revenue.
The listing of expansion-related or rebuilt property on an assessment roll shall immediately follow the listing of prior existing property for each expanded business. However, beginning with the first assessment roll following receipt of a notice from the department that a business has been disallowed an enterprise zone property tax credit, the property appraiser shall singly list the property of such business. Any property owned by such previous owner which is situated in this state is subject to the lien of such assessment in the same manner as a recorded judgment.
Before any such lien may be recorded, the owner so notified must be given 30 days to pay the taxes, penalties, and interest. The disclosure must be made on a form provided by the property appraiser. Should the taxes on such lands not be paid as required by law, such lands shall be sold or the title thereto shall become vested in the county, in like manner and to the same effect as other lands upon which taxes are delinquent are sold or the title to which becomes vested in the county under this law.
Gulf County, Florida Tax Assessors' Office
Such lands upon which tax certificates have been issued to this state, when sold by the county for delinquent taxes, may be redeemed in the manner prescribed by this law; provided, that all tax certificates held by the state on such lands shall be redeemed at the same time, and the clerk of the circuit court shall disburse the money as provided by law. After the title to any such lands against which the state holds tax certificates becomes vested in the county as provided by this law, the county may sell such lands in the same manner as provided in s.
This roll shall include taxable household goods and all other taxable tangible personal property.
The assessment roll shall also include the basis for qualification or disqualification of a transfer as an arms-length transaction. A decision qualifying or disqualifying a transfer of property as an arms-length transaction must be recorded on the assessment roll within 3 months after the date that the deed or other transfer instrument is recorded or otherwise discovered. Sale or transfer data must be current on all tax rolls submitted to the department.
The department or any state or local agency may use copies of the tax roll received by it for official purposes and shall permit inspection and examination thereof under s. A social security number submitted under s. I of the State Constitution and the provisions of s. A copy of documents containing the numbers furnished or sold by the property appraiser, except a copy furnished to the department, or a copy of documents containing social security numbers provided by the department or any state or local agency for inspection or examination by the public, must exclude those social security numbers.
The department shall require the assessment roll submitted under this section to include the social security numbers required under s. The roll submitted to the executive director need not include centrally assessed properties prior to approval under this subsection and subsection 2. Such review by the executive director shall be made to determine if the rolls meet all the appropriate requirements of law relating to form and just value.
Upon approval of the rolls by the executive director, who, as used in this section includes his or her designee, the hearings required in s. The executive director is authorized to notify property appraisers by April 1 of each year of the form and content of the assessment roll to be submitted on July 1. This format includes comma delimited, or other character delimited, flat file.
If the tax roll submitted pursuant to this section is in an incompatible format or if its data field integrity is lacking in any respect, such failure shall operate as an automatic extension of time to submit the roll. Additional parcel-level data that may be required by the executive director include, but are not limited to codes, fields, and data pertaining to: 1. The elements set forth in s.
Property characteristics, including location and other legal, physical, and economic characteristics regarding the property, including, but not limited to, parcel-level geographical information system information.
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In such event, the millage adoption process, extension of tax rolls, and tax collection shall proceed and the interim roll procedures of s. A submission shall be deemed complete if it meets all applicable provisions of law as to form and content; includes, or is accompanied by, all information which was lawfully requested by the department prior to the initial submission date; and is not an interim roll. The department shall notify the property appraiser of an incomplete submission not later than 10 days after receipt thereof. Such review notice shall be in writing; shall set forth with specificity all reasons relied on by the department as a basis for issuing the review notice; shall specify all supporting data, surveys, and statistical compilations for review; and shall set forth with particularity remedial steps which the department requires the property appraiser to take in order to obtain approval of the tax roll.
The property appraiser and the executive director of the Department of Revenue shall be named as the defendants when the action is filed. The court shall set an immediate hearing and give the case priority over other pending cases. When the disapproval of all or any part of the assessment roll is contested, the court shall sever this issue from the proceeding and transfer it to the Circuit Court in and for Leon County for a determination.
The extension of taxes shall occur within 60 days of disapproval of all or part of the assessment roll, or by November 15, in the event that the assessment roll has not been submitted to the department pursuant to s. The millage rates adopted at the hearings held pursuant to s. Such taxing units shall certify such rates to the property appraiser. The tax collector and the clerk of the circuit court shall be responsible for posting notices to this effect in conspicuous places within their respective offices.
The property appraiser shall ensure that such notice appears conspicuously on the printed interim roll.
Tax Sale Registration
Each recomputed rate shall be considered the official millage levy of the taxing unit for the tax year in question. The property appraiser shall notify each taxing unit as to the value of the recomputed or official millage rate. For each parcel, the reconciliation shall show provisional taxes levied, final taxes levied, and the difference thereof. Approval by the Department of Revenue shall not be required for refunds made pursuant to this section.
Alternatively, at the option of the tax collector, separate bills and statements of refund may be issued. However, petitions to the value adjustment board shall not be filed or heard with respect to interim assessments. All provisions of law applicable to objections to assessments shall apply to the final approved assessment roll.
The department shall adopt by rule procedures for notifying taxpayers of their final approved assessments and of the time period for filing petitions.
Beacon / qPublic.net
However, delinquent provisional taxes on real property shall accrue interest at an annual rate of 12 percent, computed in accordance with s. Interest accrued on provisional taxes shall be added to the taxes, interest, costs, and charges due with respect to final taxes levied. When interest begins to accrue on delinquent provisional taxes, the property owner shall be given notice by first-class mail.
Notwithstanding the provisions of subsection 7 , the provisional millage rates levied by a multicounty taxing authority against an interim roll shall not be recomputed, but shall be considered the official or final tax rate for the year in question; and the interim roll shall be considered the final roll for each such taxing authority. Notwithstanding the provisions of subsection 7 , millage rates adopted by vote of the electors pursuant to s. VII of the State Constitution shall not be recomputed.
In the event of noncompliance, the executive director may seek any judicial or administrative remedy available to him or her under law to secure such compliance.
Bay County Property Appraiser
The panel shall investigate the circumstances surrounding such disapprovals and the general performance of the property appraiser. If the panel finds unsatisfactory performance, the property appraiser shall be ineligible for the designation and special qualification salary provided in s. Within not less than 12 months, the property appraiser may requalify therefor, provided he or she successfully recompletes the courses and examinations applicable to new candidates.
The value adjustment board shall give notice to the chief executive officer of each municipality whenever an appeal has been taken with respect to property located within that municipality. Representatives of that municipality shall be given an opportunity to be heard at such hearing.
The property appraiser shall deliver each assessment roll to the appropriate municipality in the same manner as assessment rolls are delivered to the county commissions. The governing body of the municipality shall have 30 days to certify all millages to the county property appraiser. The county property appraiser shall extend the millage against the municipal assessment roll.
The property appraiser shall certify the municipal tax roll to the county tax collector for collection in the same manner as the county tax roll is certified for collection. The property appraiser shall deliver to each municipality a copy of the municipal tax roll.