12D-11.001. Submission of Budgets

(1) In accordance with Section 195.087(1), F.S., every property appraiser, regardless of the form of county government, shall submit to the Department of Revenue a budget for the operation of the property appraiser’s office on or before June 1 of each year. (2) In accordance with Section 195.087(2), F.S., each tax collector shall submit a budget to the Department of Revenue for the operation of the collector’s office on or before August 1 of each year. Exceptions to the above are as follows: (a) Tax collectors who, through written resolutions with boards of county commission, have changed from a fee officer to a budget officer with the county. The resolution must be in writing, signed by the collector, the Chairman of the Board of County Commissioners and the Clerk of the Court. Once a resolution is entered into by the county official and the board of county commission, neither that county official nor the board of county commission may revoke or rescind such resolution. A copy of such resolution must be filed with the Department of Financial Services and the Auditor General. A copy of the resolution should also be furnished to the Department of Revenue in order for the Department to determine which tax collectors are not required to file a budget with the Department of Revenue. (b) Tax collectors who, by special acts, are changed from a fee officer to a budget officer. (c) Chartered counties (e.g., Broward, Volusia, Dade, Duval and Sarasota) are to be guided by the provisions of their county charter.