(1) All submitted tapes shall meet the following technical requirements, unless written approval to do otherwise is granted by the Executive Director for good cause shown.
    (a) Character set (display) – EBCDIC (Extended Binary Coded Decimal Interface Code).
    (b) One-half inch standard magnetic tape, 9 track, odd parity, 800, 1600, or 6250 BPI (Bits Per Inch).
    (c) No label records.
    (2) For each submission of tape(s), a transmittal document showing the following information shall be enclosed:
    (a) Character set.
    (b) Density.
    (c) Leading tapemark (yes or no).
    (d) Record layout (if not specified by these rules).
    (e) Record format data elements description (if not specified by these rules).
    (f) The transmittal document for the Standard Name – Address – Legal (N.A.L.) file shall indicate:
    1. Whether effective year built or actual year built is shown for each improved parcel, and
    2. Whether adjusted area or total living area is shown for each improved residential parcel.
    (3) Each property appraiser shall submit a computer tape copy of the following files to the Department on or before the dates indicated. STANDARD FILES are defined under subsection (6) of this rule.
    (a) The STANDARD N.A.L. File: No later than the submission date for the initial real property assessment roll. This file shall contain information current at the time of publication of the initial real property assessment roll, including a computer tape copy of real estate transfer data current to December 31st of the previous calendar year. Upon request by the Department, another submission is required no later than 30 days following extension of the tax rolls pursuant to Fl. Admin. Code R. 12D-8.015
    (b) The Master Appraisal File, if one exists: No later than the submission date for the initial real property assessment roll. This file shall contain information current at the time of publication of the initial real property assessment roll. The record layout shall be that used locally, provided that the requirements of subsection (1) above are met.
    (c) The previous year standard N.A.L. file: No later than the submission date for the current year real property assessment roll in the event that the county has completely or partially changed parcel numbering since the previous roll other than routine splits, deletions and combinations. This file shall have coded thereon an “”alternate key”” to facilitate the translation of the old parcel numbers to the new parcel numbers.
    (4) Each property appraiser shall submit a computer tape copy of the following file to the Department on or before the date indicated:
    (a) The STANDARD N.A.P. File: No later than the submission date for the initial tangible personal property assessment roll. This file shall contain information current at the time of publication of the initial tangible personal property assessment roll. Upon request by the Department another submission is required no later than 30 days following extension of the tax rolls pursuant to Fl. Admin. Code R. 12D-8.015
    (b) The previous year standard N.A.P. file: No later than the submission date for the current year tangible personal property assessment roll in the event that the county has completely or partially changed account numbering since the previous roll other than routine attrition or addition of accounts. This file shall have coded thereon an “”alternate key”” to facilitate the translation of the old account numbers to the new account numbers.
    (5) In those counties subject to an in-depth review, pursuant to Florida Statutes § 195.096, and if requested in writing by the Executive Director, the property appraiser shall submit a computer tape copy of the following files to the Department on or before the dates indicated, provided that submission shall not be required earlier than 30 days following mailing of the request by the Executive Director.
    (a) The STANDARD N.A.L. file containing real estate transfer data current to December 31, and all other data current at the time of publication of the revised (extended) real property assessment roll: No later than January 31.
    (b) The STANDARD Deletions, Splits, and Combinations (D.S.C.) File, if one exists: No later than the submission date for the Initial Real Property Assessment Roll.
    (6) Record Layouts for STANDARD FILES. Property appraisers are not required to keep data in the standard file layouts for day-to-day operations. However, they are required to merge and/or reformat their existing files to the standard file layout as appropriate when submitting computer tape materials to the Department.
    (a) The STANDARD N.A.L. File shall be formatted as follows:
    1. Record length-450 characters (fixed length).
    2. Block length-3600 characters (8 records per block).
    3. The following is a listing of the STANDARD N.A.L. File and is contained in an example form, Form DR-590 (incorporated by reference in Fl. Admin. Code R. 12D-16.002).
Name, Address, Legal (N.A.L.) File
Field

Location

Field1

No.
Field Label
First
Last
Size
Type
Comments
1
Unique

Parcel No.
1
28
28
A/N

County No.
1
2
2
N

Parcel No.
3
28
26
A/N
Show 2 digit county code, local parcel number, and space fill the remaining digits to 28
2
Roll type
29
29
1
A
“”R”” for real
3
Roll year
30
31
2
A/N

4
D. O. R. land use code
32
35
4

All numeric except for notes and header records
5
Special assessment code
36
36
1
N

6
Total just value
37
45
9
N

7
Total assessed value
46
54
9
N
Classified use value, including homestead property, if applicable; otherwise just value
8
Total taxable value for operating purposes
55
63
9
N

9
New construction value or deletion value
64
72
9
N
Signed field; negative value indicates deletion
10
Land value

73
81
9
N
Classified use value of land, if applicable; otherwise just value of land
11
Land units code
82
82
1
N
Use land-unit-of-value code here
12
Number of land units
83
88
6
N
Assume two decimal places for acreage
13
Square footage
89
97
9
N
Assume no decimal places for square feet
14
Improved quality
98
100
3
A/N

15
Construction class
101
101
1
N

16
Filler
102
102
1
A
Space Fill
17
Effective or actual year built of major improvement
103
106
4
N

18
Total living area (or adjusted area) or usable area if non-residential
107
113
7
N

19
Number of buildings
114
115
2
N

20
Market area
116
117
2
A/N
10 to 30 areas
MOST RECENT SALE DATA (through field 26)
21
Transfer code
118
119
2
N

22
Vacant or improved code
120
120
1
A
“”V”” or “”I””
23
Sale price
121
129
9
N

24
Date of sale
130
135
6
N

Year
130
133
4
N

Month
134
135
2
N
01 through 12
25
O. R. Book
136
140
5
A/N

26
O. R. Page
141
144
4
A/N

SECOND MOST RECENT SALE DATA (through field 33)
27
Filler
145
146
2
A
Space Fill
28
Transfer code
147
148
2
N

29
Vacant or improved code
149
149
1
A
“”V”” or “”I””
30
Sale price
150
158
9
N

31
Date of sale
159
164
6
N

Year
159
162
4
N

Month
163
164
2
N
01 through 12
32
O. R. Book
165
169
5
A/N

33
O. R. Page
170
173
4
A/N

34
Stratum No.
174
175
2
N
Always “”00″”; will be assigned by D.O.R.
35
Owner’s name
176
205
30
A
Primary owner
36
Street address line 1
206
235
30
A/N
Mailing address of primary owner
37
Street address line 2
236
265
30
A/N

38
City
266
295
30
A/N

39
State or country
296
320
25
A/N

40
U. S. mail zip code
321
325
5
N

41
Short legal description
326
355
30
A/N
1st 30 characters
SOCIAL SECURITY NUMBERS (SSN) OF APPLICANT AND OTHER OWNER (through field 45)
42
Applicant’s Status
356
356
1
A
Applicant’s marital status H=Husb. W=Wife O=Other “”H””, “”W””, or “”O””
43
Applicant’s SSN
357
365
9
N

44
Co-Applicant’s Status
366
366
1
A
Co-Applicant’s marital status H=Husb. W=Wife O=Other “”H””, “”W””, or “”O””
45
Co-Applicant’s SSN
367
375
9
N

46
Personal exemption flags
376
376
1
A/N
Use numeric “”0″” or “”A”” through “”Z””
47
Other exemption value
377
383
7
N

48
Amount of homestead
384
388
5
N

exemption

49
Amount of widow(er)
389
393
5
N

exemption

50
Amount of disabled
394
400
7
N

exemption

51
Amount of renewable

energy exemption
401
407
7
N

52
Group Number/Confidentiality Code
408
409
2
N
First Character Always “”0″” will be assigned by Department of Revenue for second character “”0″” otherwise any confidential parcels should be indicated with code “”1″”
53
Neighborhood code
410
417
8
A/N

54
Public land
418
418
1
A

55
Taxing authority code
419
422
4
A/N
First two digits indicate municipality
56
Parcel location
423
431
9
A/N

Township
423
425
3
A/N
2 numeric, 1 alpha

Range
426
428
3
A/N
2 numeric, 1 alpha

Section or Grant No.
429
431
3
N
Right justify
57
Alternate key
432
444
13
A/N

58
Tax Roll Sequence No.
445
450
6
N
Numbers shall be assigned in the order parcels appear on the assessment roll

(1) Field type legend:

A
=
Alphabetic

A/N
=
Alphanumeric

N
=
Numeric
    
    (b) The STANDARD D.S.C. File (Deletions, Splits, and Combinations) shall be formatted as follows:
    1. Record Length – 86 characters (fixed length).
    2. Block length – 3440 characters (40 records per block).
Field

Location
Field
Range of Values/
Number
Field Label
First
Last
Size
Type
Comments
1
Unique
1
28
28
A/N
No. of each

Parcel No.

parcel which

County No.
1
2
2
N
splits, is

Parcel No.
3
28
26
A/N
deleted or combined. Show county code in 1st two digits; then local parcel number; then spaces through digit 28.
2
DOR land use code
29
30
2
N
Use code of above parcel
3
D.S.C. code
31
31
1
N
Delete = 1; split = 2; combination = 3
4
Total Just Value
32
40
9
N
Previous roll value of deletion;
5
Total Assessed Value (classified Use Value if appl.; other-wise Just Value)
41
49
9
N
current roll value if split or
6
Total taxable value for operating purposes
50
58
9
N
combination (fields 4 through 6).
7
Parent parcel No.
59
84
26
A/N
If entry applies to splits or combinations. Otherwise, space fill.
8
Parent DOR land use code
85
86
2
N
If entry applies to splits or combinations.
A = Alphabetic
A/N = Alphanumerics
F = Floating Point
N = Numeric
    
    (c) The standard N.A.P. file shall be formatted as follows:
    1. Record length – 290 characters (fixed length).
    2. Block length – 3480 characters (12 records per block).
    3. The following is a listing of the STANDARD N.A.P. File and is contained in an example form, Form DR-592 (incorporated by reference in Fl. Admin. Code R. 12D-16.002).
Field

Location
Field

Range of Values/
Number
Field Label
First
Last
Size
Type
Comments
1
Unique
1
17
17
A/N
Show 2-digit county code, local account number, and space fill the remaining digits to 17.

Account No.

County No.
1
2
2
N

Account No.
3
17
15
A/N

2
Taxing Authority Code
18
21
4
A/N
Same code as used for real property

3
Roll Type
22
22
1
A
“”P”” for personal
4
Roll Year
23
24
2
N
Last two digits of year
5
CSN Code
25
25
1
A
Flag indicating use of Class (C), SIC (S) or NAICS (N) Codes
6
Class/SIC/NAICS Code
26
31
6
N

7
Furniture, Fixtures, and Equipment; Materials and Supplies – At Just Value
32
41
10
N

8
Leasehold Improvements Just Value

42
51
10
N

9
Pollution
52
71
20
N

Control Devices

Just Value
52
61
10
N

Taxable Value
62
71
10
N

10
Total Just Value
72
81
10
N

11
Total Exemption Value
82
91
10
N

12
Exemption Type
92
92
1
A
Alphabetic character to be designated by Department of Revenue
13
Total Taxable Value
93
10
10
N

14
Penalty Rate
103
10
2
N

15
Taxpayer Name
105
13
30
A/N

16
Taxpayer Mailing Address
135
16
30
A/N

17
City
165
19
30
A/N

18
State or
195
21
20
A/N
Include Zip Code

Country

19
Physical Location of Property
215
27
60
A/N

Street Address
215
24
30
A/N

City
245
27
30
A/N

20
Filler
275
27
2
A/N
Reserved for future use.
21
Alternate Key
277
28
6
N
See 12D-8.011(2)(v),

F.A.C.
22
Tax Roll Sequence No.
283
29
8
N
Numbers shall be assigned in the order accounts appear on the assessment roll.

A = Alphabetic
A/N = Alphanumeric
N = Numeric

Rulemaking Authority Florida Statutes § 195.027(1), 213.06(1) FS. Law Implemented 195.027, 195.096, 213.05 FS. History-New 12-7-76, Amended 7-17-80, 9-30-82, Formerly 12D-8.13, Amended 12-27-94, 12-31-98, 1-2-01.