25203624, 12D-9.015 - Florida Administrative Rules, Law, Code, Register

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Florida Department of State and Division of Library and Information Services

Notice: 25203624

Notice of Development of Rulemaking

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-9.015	Petition; Form and Filing Fee
12D-9.038	Public Notice of Findings and Results of Value Adjustment Board

PURPOSE:

The purpose of the amendment to Rule 12D-9.015, F.A.C., is to incorporate the provisions of section 194.011(3) F.S., amended by section 1, Chapter 2021-209, L.O.F., which allow condominium associations, cooperative associations, and homeowners’ associations to file a single joint petition on behalf of its member unit owners with the value adjustment board.
The purpose of the amendments to Rule 12D-9.038, F.A.C., is to align the rule with amendments to section 194.037, F.S., as amended by section 19, Chapter 2021-17, L.O.F., which allow the value adjustment board clerk to publish notices of disclosure of tax impact as an Internet-only publication on the newspaper’s website as provided in Chapter 50, F.S.
Rule text is posted on the Department’s website at http://floridarevenue.com/rules.

SUBJECT:

The inclusion of units owned by members of a condominium association, cooperative association, or homeowners’ association when filing a petition with the value adjustment board and the Internet-only publication of the disclosure of tax impact of the value adjustment board.

RULEMAKING AUTHORITY:

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

LAW:

193.155, 194.011, 194.013, 194.032, 194.034, 194.036, 104.037, 195.022, 196.151, 197.2425 FS

PRINT PUBLISH DATE:

11/1/2021 Vol. 47/212

RELATED STATUTES
AND LAWS:

194.011(5), 194.034(1), 195.027(1) FS., 193.155, 194.011, 194.013, 194.032, 194.034, 194.036, 104.037, 195.022, 196.151, 197.2425 FS

OVERSIGHT COMMITTEE:

Joint Administrative Procedures Committee
Florida Administrative Law Central Online Network (F.A.L.C.O.N.)

RELATED COURT CASES:

Division of Administrative Hearings

FEDERAL eRULEMAKING
WEB PORTAL:

Regulations.gov

HOW TO LINK TO
THIS NOTICE:

http://flrules.org/gateway/ruleno.asp?id=12D-9.015&PDate=11/1/2021&Section=1

REFERENCE MATERIALS:

No reference(s).

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