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.