Fla. Admin. Code R. 12D-17.002 — Definitions

12D-17.002 Definitions.

# (1)

The definitions applicable under this rule chapter are given the same meanings as the definitions provided in Sections 192.001, 197.102, 200.001(8) and 218.21, Florida Statutes.

# (2)

In addition, the following definitions apply:
(a)1. "Adjacent to," when used in reference to newspaper advertisements, means next to, touching or contiguous either at the sides or at the corners. This term includes advertisements placed adjacent either on the same page or adjoining pages with a crease separating them, so that the advertisements may be seen to be adjacent with the newspaper laid open upon a flat surface. The term does not include advertisements placed on opposite sides of the same page with the edge of a page separating them.
2. When used in reference to an online advertisement, adjacent to means the advertisements must appear on one webpage, next to, touching or continguous either at the sides or at the corners. If advertisements are posted using weblinks, the advertisements should appear adjacent to one another, visible on one page. Separate links leading to separate advertisements should not be used.
(b) "Certification date" means the date of certification by the property appraiser to each taxing authority within the county of the taxable value within each taxing authority on the Certification of Taxable Value (form DR-420) or Certification of School Taxable Value (form DR-420S) (form DR-420 or DR-420S, incorporated by reference in Rule 12D-16.002, F.A.C.), or July 1, whichever is later. The certification date is day 1, the day from which other significant dates regarding TRIM compliance are calculated.
(c) "Current year millage" means the millage for current year operating purposes exclusive of debt service and other voted millage, and inclusive of surplus debt service used for operations and maintenance.
(d) "Debt service millage" means millage revenues to be allocated to debt service and not operating purposes.
(e) "Filing," "filed," or "file" means submission of the TRIM Compliance Package through the Department's Oversight and Assistance System (OASYS) electronic portal using the Truth in Millage (eTRIM) application at https://eportal.oasys.floridarevenue.com/.
(f) "Final millage" means the millage finally adopted by a taxing authority pursuant to Section 200.065(2)(d), F.S.
(g) "Final budget" means the budget finally adopted by a taxing authority pursuant to Section 200.065(2)(d), F.S.
(h) "Fiscal year" means the 12-month period for local governments which begins October 1 and ends September 30.
(i) "Operating expenditures" means all moneys of the taxing authority, including dependent special districts, which were or could be either expended during the applicable fiscal year, or retained as a balance for future spending in the fiscal year. The term does not include those moneys held in or used in trust, agency, or internal service funds, or expenditures of bond proceeds for capital outlay or for advanced refunded debt principal.
(j) "Operating millage" means millage revenues to be allocated to operating expenditures and not debt service purposes or other voted millage.
(k) "Proof of publication" means proof, provided by a newspaper in the form provided in Sections 50.041 and 50.051, F.S., showing the dates that the information or notice was published. School districts that publish its intent to adopt a tentative budget on a publicly accessible website, including a district school board's official website, pursuant to Section 50.0311, F.S., must provide proof including screenshots of the homepage showing the link to the advertisement; the advertisement; the dates that the information or notice was published; and website address.
(l) "Proposed millage" means the millage considered by a taxing authority pursuant to Sections 200.065(2)(a)1. and (2)(b), F.S., to fulfill the tentative budget.
(m) "Rolled-back rate" means that millage rate which, exclusive of new construction, additions to structures, deletions, rehabilitative improvements increasing assessed value of the improvements by at least 100 percent, and property added due to geographic boundary changes, will provide the same ad valorem tax revenue for each taxing authority as was levied during the prior year. "Rehabilitative improvements" are any improvements which rebuild, renovate, or replace a structure.
(n) "Taxable value" means the taxable value of all property subject to taxation by the taxing authority.
(o) "Taxing authority" includes, but is not limited to, any county, municipality, authority, special district as defined in Section 165.031(7), F.S., or other public body of the state, any school district, library district, neighborhood improvement district created pursuant to the Safe Neighborhoods Act, metropolitan transportation authority, municipal service taxing or benefit unit (MSTU or MSBU), or water management district created under Section 373.069, F.S.
(p) "Tentative budget" means the budget used to determine the proposed millage for placement on the TRIM notice, and the budget adopted pursuant to Section 200.065(2)(c), F.S.
(q) "Tentative millage," "recomputed proposed millage," or "tentatively adopted millage" means the millage adopted at the tentative millage and budget hearing pursuant to Section 200.065(2)(c), F.S. It also includes proposed millage referred to in Section 129.03(3)(b), F.S.
(r) "TRIM notice" means the Notice of Proposed Property Taxes, (form DR-474, incorporated by reference in Rule 12D-16.002, F.A.C.), required by Sections 200.069 and 200.065(2)(b), F.S., required to be sent by a property appraiser within 55 days of the certification date or 10 days after the tax roll is approved or the interim roll procedures under Section 193.1145, F.S., are instituted, whichever is later.
(s) "TRIM Compliance Package" means the set of documents that each taxing authority must submit to the Department to certify that they followed the TRIM requirements under Chapter 200, F.S.
(t) "Unit of local government" means a county or municipal government, but does not include any special districts as defined by Section 165.031(7) or Chapters 189 and 218, F.S.

Rulemaking Authority 195.027(1), 218.26(1) FS. Law Implemented 192.048(1)(a), 195.002, 200.001(8), 200.065, 200.068, 218.21, 218.23, 218.33, 218.63 FS. History-New 6-20-91, Amended 12-27-94, 12-25-96, 6-13-22, 3-27-25, 2-26-26, Technical Change 2-26-26.