Title: Letter from Allan B. Franklin to SWFWMD
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 Material Information
Title: Letter from Allan B. Franklin to SWFWMD
Alternate Title: Letter from Allan B. Franklin to SWFWMD re change in apportionment of railroad assessments
Physical Description: 3p.
Language: English
Publication Date: Jan.27, 1977
 Subjects
Spatial Coverage: North America -- United States of America -- Florida
 Notes
General Note: Box 1, Folder 3 ( BOUNDARY CHANGES - WATER MANAGEMENT DISTRICTS, vol. II ), Item 5
Funding: Digitized by the Legal Technology Institute in the Levin College of Law at the University of Florida.
 Record Information
Bibliographic ID: UF00050548
Volume ID: VID00001
Source Institution: University of Florida
Holding Location: Levin College of Law, University of Florida
Rights Management: All rights reserved by the source institution and holding location.

Full Text










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32304

J. ED STRAUGHN WILLIAM R. CAVE. DIRECTOR
EXECUTIVE DIRECTOR January 27, 1977 DIVISION OF AD VALOREM TAX




South West Florida Water Management District
c/o Mr. Donald R. Feaster, Executive Director
P.O. Box 457
Brooksville, Florida 33512

Dear Mr. Feaster:

It has been brought to our attention that there have been
recent changes made in Chapter 373 F.S. concerning Water
Management Districts. As a result of these changes, a
change in the apportionment of railroad assessments to
these districts is anticipated.

In an effort to avert any possible conflicts in the
apportionment of centrally assessed railroad property
for the current and subsequent tax years, we request
that you direct your attention to the enclosed Rules
of the State of Florida 12D-2.07 and 12D-2.08.

If there have been changes such as boundaries, names,
creation of new water basins, etc., which would alter
the present apportionments of railroad assessments,
we suggest that you send a copy of such changes and
three (3) copies of the map outlining the boundaries
of the affected area along with your. request for
apportionment, to this office as soon as possible to
avoid further delays in making the necessary changes.

If we may be of further service, please advise.

Since ly,



lan B. Franklin
Supervisor of Railroad Assessments
"Ad Valorem Tax Division

ABF:bs

Enclosure









actually existed. Unless proven otherwise
by substantial evidence, the average miles
traveled per day in Florida by a company's
car shall be presumed to be the average miles
traveled per day by a company's car everywhere
that operations exist. The average miles
traveled per day by a company's car everywhere
shall be the quotient of the company's average
daily mileage divided by the total number of
cars in its fleet, including all idle cars.

(e) When reliable information is available, and
it can be substantiated that a more accurate
value results, the "average number of cars
habitually present within Florida" may be
determined by the product of the total number
of cars in a company's rolling stock, includ-
ing all idle cars, and the quotient of the
actual time spent by those cars within
Florida as opposed to time spent elsewhere.

(3) All proceedings to determine the just value of
property subject to assessment by the Department shall be
conducted in conformity with Chapter 120, F.S., and the
Model Rules of Procedure of the Administration Commission.

General Authority: Section 195.027, F.S.
Law Implemented: Section 193.085, F.S.



12D-2.07 Apportionment of Railroad Assessment

The Department shall ascertain the value of each mile
of main track, branch, switch, spur, side track used in the
operation of the reporting railroad and shall apportion
value to each county, city, town and taxing district based
on actual situs. Apportionment shall be made to those
cities, towns and taxing districts which were in existence
on January 1 and have notified the Department of their
existence prior to June 1 of the current taxable year.
Cities, towns and taxing districts which, regardless of date
of original charter, which are authorized and plan to levy
an ad valorem tax during the current tax year must notify
the Department of such intention to levy an ad valorem tax.
Cities, towns and taxing districts which have once notified
the Department need not notify each year. Once notified,
the Department will apportion value for all subsequent years
until notified to discontinue apportionment.

The value of all terminal property used in the operation
of the reporting railroad companies shall be apportioned to
each county, city, town and taxing district based on actual
situs, as determined by the Department.

The residual unit value remaining after apportioning
track value and terminal value shall be apportioned to each
county, city, town and taxing district on a prorated basis.
The basis of said proration shall be the total miles of
track operated by the reporting company in this state. This
residual value shall represent the aggregate of all rolling
stock, materials, supplies, tangible and intangible appurtenance
associated with the operating unit in this state.

General Authority: Section 195.027, F.S.
Law Implemented: Section 193.085, F.S.







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S 12D-2.08 ApjI _ionment of Private Car or Freig
SLine and Equipment Company As:essment

Apportionment of the assessed value of the rolling
stock of private car line or freight line and equipment
companies to each county, city, town and taxing district
shall be made on the basis of the number of miles, and
location of main line track of respective railroads over *
which the rolling stock has been operated during the preceding
twelve months. Apportionment shall be made to those cities,
towns and taxing districts which have notified the Department
of their existence prior to June 1 of the current taxable
year. Cities, towns and taxing districts which, regardless
of date of original charter plan to levy an ad valorem tax
during the current tax year must notify the Department of
such intention to levy an ad valorem tax. Cities, towns and
taxing districts which have once notified the Department
need not notify each year. Once notified, the Department
will apportion value for all subsequent years until notified
to discontinue apportionment. If the Department finds that
any private car line or freight line and equipment company
operates exclusively in specific counties, apportionment
shall be made only to those specific counties and the cities,
towns and taxing, districts therein.

The value apportioned to the respective county represents
its prorated value of rolling stock and attachments to
rolling stock operating in this state.

General Authority: Section 195.027, F.S.
Law Implemented: Section 193.085, F.S.



12D-2.09 Notification to Property Appraiser

The Department will as soon as possible after April 1,
forward to the Property Appraiser of each county a full
description of all side tracks and spurs and terminal
property returned for taxation by the different railroad
companies in the respective counties and each respective
Property Appraiser shall examine this report of the Department
and if there are any railroad spurs, side tracks, or individual
parcels of real estate in his county which are not embraced
by the returns made to the Department of Revenue, then the
Property Appraiser shall proceed to assess the same to the
rightful owner and enter the assessment on his assessment
book as in the case of other property.

The Department shall as soon as possible after the
first day.of July notify the Property Appraiser of each
county through which any railroad or private car line and
equipment company operate with copy to the taxpayer of the
values for each county, city, town and taxing district as
required by these rules and the County Property Appraiser
using these values shall list these properties the same as
. properties of individuals as provided by law.

General Authority: Section 195.027, F.S.
Law Implemented: Section 193.085, F.S.












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