Fla. Admin. Code R. 12D-8.010

Current through Reg. 50, No. 222; November 13, 2024
Section 12D-8.010 - Uniform Definitions for Computer Files

Each property appraiser shall maintain data in preparation of the real and personal property rolls. This data shall include information necessary and sufficient to allow computer preparation of rolls which meet all requirements of law and these regulations.

(1) The file from which the real property roll is prepared shall be known as the Name - Address - Legal File or N.A.L.
(a) For day-to-day operations the appraiser may break the data in this file down into more than one file or may combine the Name - Address - Legal File with other files.
(b) All property appraisers shall establish and maintain a Name - Address - Legal File.
(c) Data relating to real estate transfers shall be considered part of the N.A.L. file for the purpose of this definition. However, for day-to-day operations, the property appraiser may carry transfer (sales) data in other data processing files.
(d) N.A.L. file maintenance:
1. All real estate transfer (sales) data should be maintained on a monthly basis. That is, every recorded deed should be posted to the N.A.L. file no later than 30 days after being received from the clerk, provided, however, that all deeds for the prior calendar year shall be posted to the N.A.L. file no later than January 31.
2. All other information contained in the N.A.L. file shall be maintained on a regular basis which allows the property appraiser to comply with all statutory, regulatory and administrative deadlines.
(2) The file from which the personal property assessment roll is prepared shall be known as the Name - Address - Personal File or N.A.P.
(a) For day-to-day operations the appraiser may break the data in this file down into more than one file or may combine the Name - Address - Personal File with other files.
(b) All property appraisers shall establish and maintain a Name - Address - Personal File.
(c) File maintenance: All information contained in the N.A.P. file shall be maintained on a regular basis which allows the property appraiser to comply with all statutory, regulatory, and administrative deadlines.
(3) The file from which computerized property assessments are calculated shall be known as the Master Appraisal File or M.A.F.
(a) For day-to-day operations the property appraiser may break the data in this file down into more than one file or may combine the Master Appraisal File with other files.
1. That portion of the Master Appraisal File containing data used in calculating assessments by the cost approach to value shall be known as the M.A.F.-Cost.
2. That portion of the Master Appraisal File containing data used in calculating assessments by the market approach to value shall be known as the M.A.F.-Market.
3. That portion of the Master Appraisal File containing data used in calculating assessments by the income approach to value shall be known as the M.A.F.-Income.
(b) Property Appraisers are not required to calculate assessments by computer and therefore are not required to establish and maintain a Master Appraisal File. However, if the property appraiser undertakes any appraisal computations by computer, the files used shall meet the appropriate requirements of these rules and regulations.
(c) File Maintenance: All information contained in the M.A.F. shall be maintained on a regular basis which allows the property appraiser to comply with all statutory, regulatory and administrative deadlines.

Fla. Admin. Code Ann. R. 12D-8.010

Rulemaking Authority 195.027(1), 213.06(1) FS. Law Implemented 193.114, 195.027, 213.05 FS.

New 12-7-76, Formerly 12D-8.10.

New 12-7-76, Formerly 12D-8.10.