Fla. Admin. Code R. 12D-8.008

Current through Reg. 50, No. 119; June 18, 2024

Section 12D-8.008 - Additional Requirements for Preparation of the Real Property Roll

(1) In addition to the requirements of Rule 12D-8.007, F.A.C., the Real Property Roll for each county shall include a description of the property assessed or a cross-reference to the description which shall be accurate and certain enough to give to the taxpayer the necessary notice of the tax assessed against the particular piece of property; the description so cross-referenced shall afford an adequate conveyance to the purchaser at a sale of the property for satisfaction of a lien originating in the non-payment of the tax. The Official Record Book and Page number of the conveyance upon which the owner of record's title is based shall also be shown, provided such information has been gathered pursuant to paragraph 12D-8.011(1)(m), F.A.C.

(a) All descriptions of real property shall be based upon reference to the government grid system survey (Section, Township, Range) in general use in this state, provided:

1. Where real property has been subdivided into lots according to a map or plat duly recorded in the office of the Clerk of Circuit Court of the county in which the lands are located, or is a condominium or co-operative apartment, the description of real property shall, in addition to Section, Township, Range, be based upon reference to such map or plat. (Crawford v. Rehwinkel, 163 So. 851 (Fla. 1935))

2. For Spanish Grants or donations which have not been surveyed and platted, or where if platted, the plat is not recorded in the office of the Clerk of the Circuit Court, the description of real property may also include a reference to deed of record, giving the book and page as it appears in the office of the Clerk of the Circuit Court.

(b) Metes and bounds descriptions making reference to the government survey for determination of the point of beginning and closing of such description are considered for the purposes of this rule to be based upon the government survey.

(c) Abbreviations and figures may be used in descriptions if they are of general use and acceptance, not misleading, and indicate with certainty the thing intended.

(d) For the purposes of uniformity, if and when the following abbreviations and figures are used, they shall have the following meaning.

ABBREVIATION	MEANING
Ac	Acre
Add	Addition
Et Al	And Others
Et Ux	And Wife
Beg.	Beginning
Bdy., Bdys.	Boundary, Boundaries
Blk.	Block
Cen.	Center
C. L.	Center Line
Ch.	Chain
Com.	Commence,
Commencing
Cont.	Continue
Cor., Cors.	Corner, Corners
Desc.	Description
Deg.	Degree
E, E'ly	East, Easterly
Exc.	Except
Ft.	Foot or Feet
1/4 or Qtr.	Fourth or Quarter
Frac.	Fraction
Fracl.	Fractional
Govt. Lot	Government Lot
1/2	Half
Hwy.	Highway
In.	Inch, Inches
Int.	Intersection
Lk., Lks.	Link, Links
Mer.	Meridian
Mi.	Mile
´ or M.	Minutes
M. or L., M/L	More or Less
N, N'ly	North, Northerly
NE	Northeast
NE'ly	Northeasterly
NW	Northwest
NW'ly	Northwesterly
No.	Number
P.	Page
//	Parallel
Pt.	Point
P. O. B.	Point of Beginning
Qtr. or 1/4	Quarter or Fourth
Rad.	Radius
R.R.	Railroad
Rwy.	Railway
R., Rs.	Range, Ranges
Rt.	Right
R/W or R. O. W.	Right-of-Way
Rds.	Rods
Rgn.	Running
´´ or S.	Seconds
Sec., Secs.	Section, Sections
Sq.	Square
S, Sl'y	South, Southerly
SE	Southeast
SE'ly	Southeasterly
SW	Southwest
SW'y	Southwesterly
St., Sts.	Street, Streets
S/D	Subdivision
Th.	Thence
Twp., Twps.	Township, Townships
W	West
W'ly	Westerly

(e) A unique parcel number derived from a parcel numbering system applied uniformly throughout the county.

(f) When a code or reference number system is used for describing property, an explanation of how to read the code or reference number system (referred to as a "key") shall be made available.

(g)

1. For the purpose of accounting for all real property within the county, the property appraiser shall list all centrally assessed real property in its proper place on the Real Property Roll as required by this rule with the notation "See Centrally Assessed Property Roll, " but no tax shall be extended against same, and the value of such property need not be shown. Provided, however, when the legal description for railroad right-of-way is not furnished by the Department or is not otherwise available, such property need not be listed on the real property roll. All tabulations of value, parcels, etc., for the Real Property Roll shall not include centrally assessed property. Taxes shall be extended against centrally assessed real property, centrally assessed tangible personal property, and centrally assessed inventory listed on the Centrally Assessed Tangible Personal Property Roll and inventory shall not be listed on the Tangible Personal Property Assessment Roll.

2. When property is classified (lands classified agricultural for ad valorem tax purposes; outdoor recreational and park land) so that its taxable value is determined on a basis other than under Section 193.011, F.S., the value according to its classified use, less any exemptions allowed, shall be its value for tax purposes. In addition to its value determined under Section 193.011, F.S., the value of the property according to its classified use shall be entered on the assessment roll either under the appropriate column heading (e.g., Classified Use Value) or with proper identifying words, abbreviations, code symbols, or figures set opposite it. In either case a notation shall be made identifying the classified use value as agricultural (e.g., "A"), park or outdoor recreational land (e.g., "PR.").

(h) When more than one listing is required to be made on the same property (as in the case of a taxable possessory interest in property which is otherwise exempt or immune, and mineral, oil, gas and other subsurface rights in or to real property which have been separated from the fee) the appraiser shall, immediately following the entry listing the record title owner or the record title owner of the surface fee, as the case may be, make a separate entry or entries on the assessment roll, indicating the assessment of the taxable possessory interest or the assessment of the mineral, oil, gas and other subsurface rights in or to real property which have been separated from the fee.

(2) Classification of Property.

(a) The appraiser shall classify each parcel of real property to indicate the use of the land as arrived at by the appraiser for valuation purposes and indicate the same on the assessment roll according to the codes listed below. This use will not always be the use for which the property is zoned or the use for which the improvements were designed whenever there is, in the appraiser's judgment, a higher and better use for the land. When more than one land use code is applicable to a parcel, the appraiser may list either multiple land use codes with an indication of the portion of total property ascribed to each use, or a single code indicating the primary and predominant use. If multiple codes are listed, the code shown first shall represent the primary and predominant use. For land classified "agricultural, " the primary and predominant use shall mean the use code representing the most acreage. For example, if the use of 100 acres contains 40 acres of cropland (code 52), 30 acres of timberland (code 54), 15 acres of grazing land (code 61), and 15 acres of citrus groves (code 66), the first two-digit code in the "land use" field in the Name - Address - Legal (N.A.L.) file should be "52"; the next part of that field could be coded "54" or "61" or "66" based upon a method consistently used by the property appraiser. Taxable possessory interests shall be classified as code 90 or 93 as appropriate.

(b) Real property shall be classified based on ten major groups. The classification "residential" shall be subclassified into two categories - homestead and non-homestead property. The major groups are:

1. Residential:

a. Homestead;

b. Non-homestead.

2. Commercial and Industrial.

3. Agricultural.

4. Exempt, wholly or partially.

5. Leasehold Interest (Government owned).

6. Other.

7. Centrally Assessed.

8. Non-Agricultural Acreage.

9. Time-share Property.

10. High-water recharge.

(c) Following is a detailed list of the classifications and subclassifications which shall be used, and the numeric code designation for each. The description beside the code number defines the category of property and illustrates the uses of property to be included. Upon request, the Department of Revenue will advise the appraiser of the classification under which specific uses not listed below should be placed. The appraiser may divide any of the 100 listed categories (except for undefined code numbers which are reserved for future definition by the Department of Revenue into finer categories as long as the definition of the herein listed categories is not expanded. The code numbers for finer categories shall consist of the four digits defined herein.

USE
CODE	PROPERTY TYPE
Residential
0000	Vacant Residential
0100	Single Family
0200	Mobile Homes
0300	Multi-family - 10 units or more
0400	Condominia
0500	Cooperatives
0600	Retirement Homes (not eligible for exemption under Section 196.192, F.S. Others shall be given an Institutional classification)
0700	Miscellaneous Residential (migrant camps, boarding homes, etc.)
0800	Multi-family - less than 10 units
0900	Undefined - Reserved for Use by Department of Revenue only
Commercial
1000	Vacant Commercial
1100	Stores, one story
1200	Mixed use - store and office or store and residential or residential combination
1300	Department Stores
1400	Supermarkets
1500	Regional Shopping Centers
1600	Community Shopping Centers
1700	Office buildings, non-professional service buildings, one story
1800	Office buildings, non-professional service buildings, multi-story
1900	Professional service buildings
2000	Airports (private or commercial), bus terminals, marine terminals, piers, marinas
2100	Restaurants, cafeterias
2200	Drive-in Restaurants
2300	Financial institutions (banks, savings and loan companies, mortgage
2400	Insurance company offices
2500	Repair service shops (excluding automotive), radio and T. V. repair, refrigeration service, electric repair, laundries, laundromats
2600	Service stations
2700	Auto sales, auto repair and storage, auto service shops, body and fender shops, commercial garages, farm and machinery sales and services, auto rental, marine equipment, trailers and related equipment, mobile home sales, motorcycles, construction vehicle sales
2800	Parking lots (commercial or patron), mobile home parks
2900	Wholesale outlets, produce houses,
3000	Florist, greenhouses
3100	Drive-in theaters, open stadiums
3200	Enclosed theaters, enclosed auditoriums
3300	Nightclubs, cocktail lounges, bars
3400	Bowling alleys, skating rinks, pool halls, enclosed arenas
3500	Tourist attractions, permanent exhibits, other entertainment facilities, fairgrounds (privately owned)
3600	Camps
3700	Race tracks; horse, auto or dog
3800	Golf courses, driving ranges
3900	Hotels, motels
Industrial
4000	Vacant Industrial
4100	Light manufacturing, small equipment manufacturing plants, small machine shops, instrument manufacturing printing plants
4200	Heavy industrial, heavy equipment
4300	Lumber yards, sawmills, planing mills
4400	Packing plants, fruit and vegetable packing plants, meat packing plants
4500	Canneries, fruit and vegetable, bottlers and brewers distilleries, wineries
4600	Other food processing, candy factories, bakeries, potato chip factories
4700	Mineral processing, phosphate processing, cement plants, refineries, clay plants, rock and gravel plants
4800	Warehousing, distribution terminals, trucking terminals, van and storage warehousing
4900	Open storage, new and used building supplies, junk yards, auto wrecking, fuel storage, equipment and material storage
Agricultural
5000	Improved agricultural
5100	Cropland soil capability Class I
5200	Cropland soil capability Class II
5300	Cropland soil capability Class III
5400	Timberland - site index 90 and above
5500	Timberland - site index 80 to 89
5600	Timberland - site index 70 to 79
5700	Timberland - site index 60 to 69
5800	Timberland - site index 50 to 59
5900	Timberland not classified by site index to Pines
6000	Grazing land soil capability Class I
6100	Grazing land soil capability Class II
6200	Grazing land soil capability Class III
6300	Grazing land soil capability Class IV
6400	Grazing land soil capability Class V
6500	Grazing land soil capability Class VI
6600	Orchard Groves, Citrus, etc.
6700	Poultry, bees, tropical fish, rabbits, etc.
6800	Dairies, feed lots
6900	Ornamentals, miscellaneous agricultural
Institutional
7000	Vacant Institutional
7100	Churches
7200	Private schools and colleges
7300	Privately owned hospitals
7400	Homes for the aged
7500	Orphanages, other non-profit or charitable services
7600	Mortuaries, cemeteries, crematoriums
7700	Clubs, lodges, union halls
7800	Sanitariums, convalescent and rest homes
7900	Cultural organizations, facilities
Government
8000	Undefined - Reserved for future use
8100	Military
8200	Forest, parks, recreational areas
8300	Public county schools - include all property of Board of Public Instruction
8400	Colleges
8500	Hospitals
8600	Counties (other than public schools, colleges, hospitals) including non-municipal governments
8700	State, other than military, forests, parks, recreational areas, colleges, hospitals
8800	Federal, other than military, forests, parks, recreational areas, hospitals, colleges
8900	Municipal, other than parks, recreational areas, colleges, hospitals
Miscellaneous
9000	Leasehold interests (government owned property leased by a non-governmental lessee)
9100	Utility, gas and electricity, telephone and telegraph, locally assessed railroads, water and sewer service, pipelines, canals, radio/television communication
9200	Mining lands, petroleum lands, or gas lands
9300	Subsurface rights
9400	Right-of-way, streets, roads, irrigation channel, ditch, etc.
9500	Rivers and lakes, submerged lands
9600	Sewage disposal, solid waste, borrow pits, drainage reservoirs, waste lands, marsh, sand dunes, swamps
9700	Outdoor recreational or parkland, or high-water recharge subject to classified use assessment.
Centrally Assessed
9800	Centrally assessed
Non-Agricultural Acreage
9900	Acreage not zoned agricultural
Special Designations
N000	This 4-digit designation shall be placed in the data processing record in the use code field for records that are printed as notes on the roll.
H000	This 4-digit designation shall be placed in the data processing record in the use code field for records that are printed as headings on the roll.

(d) Definitions:

1. Classified use assessments shall be those valuations determined pursuant to Article VII, Section 4(a), Constitution of State of Florida.

Fla. Admin. Code Ann. R. 12D-8.008

Rulemaking Authority 195.027(1), 213.06(1) FS. Law Implemented 195.027, 195.073, 195.084, 213.05 FS.

New 12-7-76, Formerly 12D-8.08, Amended 12-27-94, 12-25-96, Repromulgated 12-30-02.