(1) In accordance with Florida Statutes § 195.087(1), every property appraiser, regardless of the form of county government, shall submit to the Department of Revenue a budget for the operation of the property appraiser’s office on or before June 1 of each year.
    (2) In accordance with Florida Statutes § 195.087(2), each tax collector shall submit a budget to the Department of Revenue for the operation of the collector’s office on or before August 1 of each year.
Exceptions to the above are as follows:
    (a) Tax collectors who, through written resolutions with boards of county commission, have changed from a fee officer to a budget officer with the county. The resolution must be in writing, signed by the collector, the Chairman of the Board of County Commissioners and the Clerk of the Court. Once a resolution is entered into by the county official and the board of county commission, neither that county official nor the board of county commission may revoke or rescind such resolution. A copy of such resolution must be filed with the Department of Financial Services and the Auditor General. A copy of the resolution should also be furnished to the Department of Revenue in order for the Department to determine which tax collectors are not required to file a budget with the Department of Revenue.
    (b) Tax collectors who, by special acts, are changed from a fee officer to a budget officer.
    (c) Chartered counties (e.g., Broward, Volusia, Dade, Duval and Sarasota) are to be guided by the provisions of their county charter.
Rulemaking Authority Florida Statutes § 195.027(1), 213.06(1) FS. Law Implemented 195.087, 213.05 FS. History-New 10-12-76, Formerly 12D-11.01.