(1) The time periods specified in this rule chapter shall be determined by using the date of certification of value by the property appraiser pursuant to Florida Statutes § 200.065(1), or July 1, whichever is later. This date shall be the certification date, and it shall be immaterial whether it falls on a Saturday, Sunday, or legal holiday.
    (2) In computing any period of time prescribed or allowed by this rule chapter or by Florida Statutes § 200.065, the day of the act from which the designated period of time begins shall not be included, except for the certification date, which shall always be day 1 and shall be included. Where the term “”within”” is used in this rule chapter, and in Florida Statutes § 200.065, in reference to a period of days, it shall be construed to mean “”not later than”” that number of days, and vice versa. The last day of the period shall be included even if it is a Saturday, Sunday, or legal holiday. That event shall not operate to extend or to change the day of the act from which any other periods begin to run.
    (3) As used in this rule, legal holiday means those days designated in Florida Statutes § 110.117, and any other day the taxing authority’s offices are closed.
    (4) The time periods in this rule chapter may be shortened by coordinating with the property appraiser subject to the requirements of Florida Statutes § 200.065(12)
Rulemaking Authority 195.027(1), 213.06(1), 218.26(1) FS. Law Implemented 195.002, 200.065, 200.068, 213.05, 218.21, 218.23, 218.63 FS. History-New 6-20-91.