26050822, 12D-9.005 - Florida Administrative Rules, Law, Code, Register

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Florida Department of State and Division of Library and Information Services

Notice: 26050822

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-9.005

Duties of the Board

PURPOSE:

The purpose of the proposed amendment to Rule 12D-9.005, F.A.C., is to incorporate the provisions of section 194.032(1)(b), F.S., as amended by sections 4, 14 and 15 of Chapter 2022-97, Laws of Florida. When in effect, this rule first applies to the 2023 ad valorem tax roll and will allow the value adjustment board to hear appeals pertaining to the property appraiser’s denial of refunds due to catastrophic events based on the statutory criteria in section 197.319, F.S. 
Rule text is posted on the Department’s website at http://floridarevenue.com/rules.

SUBJECT:

The value adjustment board administrative review process for applicants denied a refund for taxes paid on residential improvements rendered uninhabitable by a catastrophic event.

RULEMAKING AUTHORITY:

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

LAW:

192.0105, 194.011, 194.015, 194.032, 194.034, 194.035, 194.037, 197.319 FS.

PRINT PUBLISH DATE:

7/12/2022 Vol. 48/134

RELATED STATUTES
AND LAWS:

194.011(5), 194.034(1), 195.027(1) FS., 192.0105, 194.011, 194.015, 194.032, 194.034, 194.035, 194.037, 197.319 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-9.005&PDate=7/12/2022&Section=1

REFERENCE MATERIALS:

No reference(s).

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