Fla. Admin. Code R. 12D-8.019 (2026)

Upon receiving the initial assessment rolls and the materials required by Rule 12D-8.013, F.A.C., the Department of Revenue shall begin the post-audit review process as prescribed by Section 195.097, F.S., in a timely manner consistent with its other functions and responsibilities. This process includes the following:

(1) Verification of sales for various property classes, as appropriate.

(2) Check on the accuracy of data on the property record cards.

(3) Check on the accuracy of appraisal computations.

(4) Preparation of cost indices.

(5) Preparation of agricultural valuations per acre.

(6) Check on applications for agricultural and high-water recharge classification and other classified use of property.

(7) Appraisal of parcels within various property classes, as appropriate.

(8) Check on property appraiser’s recommendations to the value adjustment board.

(9) Check on the accuracy of the personal property assessment roll, including the existence of a cross-reference to the return.

Rulemaking Authority 195.027(1), 213.06(1) FS. Law Implemented 195.096 FS. History–New 12-7-76, Formerly 12D-8.19, Amended 1-23-97.

Effective: 1/23/1997.