AGENDA
	DEPARTMENT OF REVENUE
	NOVEMBER 29, 1995


CONSENT AGENDA

ITEM 1.	Request approval of the minutes of October 24, 1995.  (Attachment 1)

		RECOMMEND APPROVAL

ITEM 2.	Request approval of and authority to file with the Secretary of State under 
Chapter 120, F.S., proposed amendment of Rule Section 12D-1.005, Florida 
Administrative Code, Access to Financial Records.  (Attachment 2)
		
		12D-1.005		Access to Financial Records

		The proposed amendment is designed to conform the rule language to  
statutory language and provides for access to a taxpayer's records only when 
necessary to determine the classification or value of taxable non-homestead 
property.

		RECOMMEND APPROVAL 

ITEM 3.	Request approval of and authority to file with the Secretary of State under 
Chapter 120, F.S., proposed amendment to Rule Section 12D-6.002, Florida 
Administrative Code, Assessment of Mobile Homes.  
		(Attachment 3)

		12D-6.002		Assessment of Mobile Homes
		
		The purpose of the proposed amendment is to implement Chapter 95-404, 
Laws of Florida, as enacted by the 1995 Legislature.  It provides for the 
exclusion from property tax of any appurtenance to a mobile home which is 
being held strictly for sale by a licensed mobile home dealer or licensed 
manufacturer.

		RECOMMEND APPROVAL 

ITEM 4.	Request approval of and authority to file with the Secretary of State under 
Chapter 120, F.S., proposed amendment of Rule Section 12D-7.017, Florida 
Administrative Code, Exemptions of Homes for the Aged.  (Attachment 4)

		12D-7.017		Exemptions of Homes for the Aged

		The proposed amendment extends the exemption for homes for the aged to 
property that is owned by a nonprofit corporation and used for a nonprofit 
home for the aged and meets certain other requirements while leased to a 
Florida limited partnership.  It is designed to implement the 1995 legislative 
change.

		RECOMMEND APPROVAL 

ITEM 5.	Request approval of and authority to file with the Secretary of State under 
Chapter 120, F.S., proposed amendments of Rule Chapter 12D-8, Florida 
Administrative Code, Assessment Roll Preparation and Approval.  
(Attachment 5)
		
		12D-8.005		Assessing Property Not Returned as Required by Law 
and Penalties Thereon

		12D-8.0064		Assessments; Correcting Errors in Assessment of a 
Homestead		

		The proposed amendments are administrative clarifications to Rule 12D-8.  
They delete the word "delinquency"; clarify the discretion and authority of 
the property appraiser in finding "good cause"; defines the term "good 
cause"; and provides that when a person is improperly granted a homestead 
exemption, due to an error by the property appraiser, the lien amount 
includes only the unpaid taxes. 

		RECOMMEND APPROVAL 

ITEM 6.	Request approval of and authority to file with the Secretary of State under 
Chapter 120, F.S., proposed amendment to Rule Section 12D-10.004, 
Florida Administrative Code, Value Adjustment Board.  (Attachment 6)

		12D-10.004		Value Adjustment Board

		This amendment is designed to repeal an extraneous paragraph that covers the 
identical situation and provides clarifying language.
		RECOMMEND APPROVAL 

ITEM 7.	Request approval of and authority to file with the Secretary of State under 
Chapter 120, F.S., proposed amendment to Rule Section 12D-13.045,  
Florida Administrative Code, Sale of Tax Certificates for Unpaid Taxes.  
(Attachment 7)

		12D-13.045		Sale of Tax Certificates for Unpaid Taxes 

		The proposed amendment conforms the rule to reflect the 1994 legislative 
change that deletes the injunction exception to conform to 
		Rule 12D-13.013(1) and provides for the suspension of collection procedures 
until there has been a final ruling by the court.

		RECOMMEND APPROVAL 

ITEM 8.	Request approval of and authority to file with the Secretary of State under 
Chapter 120, F.S., proposed amendment to Rule Section 12D-16.002, 
Florida Administrative Code, Administration of Forms.  (Attachment 8)

		12D-16.002		Administration of Forms

		The proposed rule amendment reflects revisions to forms based on 1994 and 
1995 legislation.  Some clarifications have been made based upon property 
appraiser's requests and one form is deleted since the information on that 
form has been incorporated into another form.

		RECOMMEND APPROVAL


APPROVAL AGENDA

ITEM 9.	Request approval and acceptance of the Performance Contract of the 
Executive Director of the Department of Revenue for 1995-96.
		(Attachment 9)

		RECOMMEND APPROVAL

ITEM 10.	Request approval in concept of the Department's proposed legislative package 
to be submitted to the 1996 Legislature.  (Attachment 10)
		
		RECOMMEND APPROVAL