12D-17.010. Certification of Compliance and Application

Each year prior to November 1, or within 30 days of an ordinance or resolution adopting a millage levy, the taxing authority must file a Certification of Compliance, (form DR-487, incorporated by reference in Rule 12D-16.002, F.A.C.), with the Department. It is the duty of each taxing authority required to submit certified information to the Department, pursuant to this rule chapter, to file timely information. Any taxing authority failing to provide timely information required by this rule chapter must, by such action or noncompliance, authorize the Department to use the best information available. If no such information is available, the Department may take any necessary action, including disqualification from revenue sharing, either partial or entire. Further, by such action or noncompliance the taxing authority will waive any right to challenge the determination of the Department as to its portion, if any, pursuant to the privilege of receiving shared revenues under this rule chapter.