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L ��Rqg OP Lpp�Q9 <br />1845 DEFENDO <br />COaP78 4gg6 <br />FRED O. DICKiNSON, JR. <br />COMPTROLLER OF FLORIDA <br />OCT 17 1973 <br />STATE OF FLORIDA. <br />OFFICE OF COMPTROLLER <br />TALLAHASSEE <br />32304 <br />October 11, 1973 <br />TO THE TAX COLLECTOR <br />ADDRESSED <br />Dear Sir: <br />There has been a great deal of confusion caused by our letter <br />of October 1, 1973 addressed to all County Officials. This <br />letter will attempt to clarify that confusion. <br />In that letter we referred to a provision in Chapter 73-349, <br />Laws of Florida, requiring that each county officer make <br />an annual report to the Board of County Commissioners within <br />fifteen days of the close of his fiscal year. We tracked the <br />language of the law as closely as possible in order to be <br />clear as to the requirements of the new law. <br />Because of the administrative ruling by the Department of <br />Revenue sent out to the Tax Collectors allowing an extension <br />of one year to convert to the uniform fiscal year the Tax <br />Collector who is operating on the Fee System and who is on <br />the Calendar Year is not required to file the report called <br />for until fifteen days after he closes his year on December 31, <br />1973. His report would be due by January 15, 1974. For those <br />operating on a Budget System and on a Fiscal Year Ending <br />September 30, 1973 a report must be filed by October 15, 1973. <br />Trusting this clarification will be of assistance to you, I <br />remain <br />Sincerely yours, <br />FRED 0. DICKINSON, JR. <br />COMPTROLLER OF FLORIDA <br />B . <br />B. J. ivens <br />Administrative Assistant <br />BJG/vm .. <br />-5- <br />