27317739, 12D-9.025 - Florida Administrative Rules, Law, Code, Register

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Florida Department of State and Division of Library and Information Services

Notice: 27317739

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-9.025

Procedures for Conducting a Hearing; Presentation of Evidence; Testimony of Witnesses

PURPOSE:

The purpose of the amendments to Rule 12D-9.025, F.A.C., is to specify that current rule language concerning petitions to the value adjustment board (VAB) applies when a taxpayer requests a decrease of the value of a property, and to add a new provision concerning VAB petitions for when a taxpayer requests an increase of the value of property to the VAB. The amendment will differentiate petitions to decrease the value of property from petitions to increase value of property.

SUBJECT:

The differences between VAB petitions to increase value of property and petitions to decrease value of property.

RULEMAKING AUTHORITY:

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

LAW:

193.092, 194.011, 194.032, 194.034, 194.035 FS.

PRINT PUBLISH DATE:

7/11/2023 Vol. 49/133

RELATED STATUTES
AND LAWS:

194.011(5), 194.034(1), 195.027(1) FS., 193.092, 194.011, 194.032, 194.034, 194.035 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-9.025&PDate=7/11/2023&Section=1

REFERENCE MATERIALS:

No reference(s).

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