Florida Dept. of Revenue - 12D-16.002 (Notarization)

Florida Proposed Rules

Rule Number:	12D-16.002 (Notarization)
Rule Title:	Index to forms
Next Step:	At the September 22, 2020 meeting, the Governor and Cabinet approved the Department's request to adopt this rule. The Department filed the rule for certification with the Department of State on November 17, 2020. The rule is effective December 7, 2020.

Forms:	DR-452 Return of Real Property in Attempt to Establish Adverse Possession Without Color of Title DR-486POA Power of Attorney for Representation Before the Value Adjustment Board DR-501A Statement of Gross Income DR-501TS Designation of Ownership Shares of Abandoned Homestead ~~DR-509 Tax Certificate~~ The Department has withdrawn the proposed amendments to Form DR-509.

Certification Package:	November 17, 2020
Certification Letter to JAPC:	November 10, 2020
Hearing Transcript:	October 27, 2020
Hearing Information:	October 27, 2020
Hearing Comments:	October 16, 2020
Package filed with JAPC:	September 25, 2020
Notice of Proposed Rule:	September 24, 2020 (Vol. 46, No. 187, PP. 3984-3985)
Cabinet Meeting for Hearing:	September 22, 2020
Notice of Public Meeting - Cabinet for Hearing:	September 15, 2020 (Vol. 46, No. 180, pp. 3794-3795)
Draft Rule Language:	August 26, 2020
Notice of Rule Development:	August 26, 2020 (Vol. 46, No. 167, pp. 3389-3390)

Purpose: The purpose of the proposed revisions to Forms DR-452, DR-501A, and DR-501TS used for property tax oversight is to remove the notarization requirement unless specifically required by Florida law and to provide for verification using sworn statements. In addition, proposed revisions to Form DR-452 are also necessary to remove the requirement that the claimant must occupy the property in order to establish adverse possession of the property as provided in s. 95.18, F.S. The purpose of the proposed revisions to Form DR-486POA is to incorporate updates to provide for online notarization. The purpose of the proposed amendments to Rule 12D-16.002, F.A.C., is to incorporate, by reference, the revised forms. When in effect, the amendments will reduce taxpayer burden by eliminating the requirement for forms to be notarized, unless specifically required by Florida law, and by providing for online notarization when notarization is required by Florida law.