13595343, 12D-9.001 - Florida Administrative Rules, Law, Code, Register

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Florida Department of State and Division of Library and Information Services

Notice: 13595343

Notice of Proposed Rule

Department:

DEPARTMENT OF REVENUE

Division:

Property Tax Oversight Program

Chapter:

Requirements For Value Adjustment Boards in Administrative Reviews; Uniform Rules of Procedure For Hearings Before Value Adjustment Boards

Overview

RULE:

12D-9.001	Taxpayer Rights in Value Adjustment Board Proceedings
12D-9.019	Scheduling and Notice of a Hearing
12D-9.020	Exchange of Evidence

PURPOSE:

The purpose of the proposed amendments to Rules 12D-9.001 and 12D-9.019, F.A.C., is to implement statutory changes enacted in Sections 2 and 11 of Chapter 2012-193, Laws of Florida. The effect of amending Rules 12D-9.001 and 12D-9.019, F.A.C., is to: recognize a taxpayer’s statutory right to request a rescheduled hearing appointment, if their petition is not heard at a value adjustment board (VAB) proceeding within a reasonable time after their originally-scheduled appointment; ensure petitioners to the VAB receive important information about their scheduled hearing; and, ensure the Department’s rules reflect recent statutory changes. 
The purpose of the proposed amendments to Rule 12D-9.020, F.A.C., is to implement the Administrative Law Judge’s ruling in Rob Turner, Hillsborough County Property Appraiser v. Department of Revenue, DOAH Case No 11-677, Summary Final Order dated June 22, 2011. It was found that the rule contradicts Section 194.011(4)(a), F.S. The effect of the proposed amendments to Rule 12D-9.020, F.A.C., is to make the rule consistent with the Administrative Law Judge’s ruling regarding the exchange of evidence within the VAB hearing process.

SUMMARY:

The proposed amendments to Rule 12D-9.001, F.A.C.,  implement provisions from Section 192.0105, F.S., which contains the “Florida Taxpayer’s Bill of Rights” (for property taxes and assessments), to: remove the four hour wait time; provide that the petitioner’s wait time should not exceed two hours; and, add the petitioner’s right to reschedule if the wait time exceeds two hours. The proposed amendments to Rule 12D-9.019, F.A.C., implement provisions from Chapter 2012-193, Laws of Florida, to: require that certain information be provided with the notice provided to a petitioner concerning the time he or she is scheduled for an appearance before a VAB; provide that a petition hearing be rescheduled if the hearing is not commenced within 2 hours after the scheduled time; and, remove a requirement that the property record card be sent with the notice of hearing. The proposed amendments to Rule 12D-9.020, F.A.C., implement the Administrative Law Judge’s ruling in Rob Turner, Hillsborough County PA vs. DOR (DOAH Case No.:11-677, summary Final Order dated June 22, 2011), which found the rule contradicts Section 194.011(4)(a), F.S., regarding the exchange of evidence process for VAB hearings; and, implement a change in Section 8 of Chapter 2013-109, Laws of Florida, which requires that the property appraiser, instead of the Clerk, now provide a copy of the property record card to the petitioner.

RULEMAKING AUTHORITY:

194.011(5), 194.034(1), 195.027(1), 213.06(1), FS.

LAW:

192.0105, 193.074, 194.011, 194.013, 194.015, 194.032, 194.034, 194.035, 194.036, 194.301, 195.002, 195.022, 195.027, 195.084, 195.096, 196.011, 196.151, 196.193, 196.194, 197.122, 200.069, 213.05 FS.

PRINT PUBLISH DATE:

9/25/2013 Vol. 39/187

COMMENTS:

From 9/25/2013 To 10/16/2013 (21 Days)
The public comment period for this notice has already expired.

REFERENCE MATERIALS:

No reference(s).

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