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Mr. J. Thomas Herndon Executive Director Department of Revenue Carlton Building Tallahassee, Florida 32301

Dear Mr. Herndon:

You ask the following question:

May the Department of Revenue approve refunds of ad valorem taxes pursuant to section 197.182, Florida Statutes, when the property appraiser has issued certificates of correction for: 1) missed environmental or zoning restrictions, 2) erroneous appraisals of wetlands as drylands, 3) consideration of the lack of access to usable land, and 4) recognition of the polluted condition of the property?

In sum:

Correction of the tax roll based upon…