27614559, 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: 27614559

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-9.025

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

PURPOSE:

The purpose of the proposed amendments to Rule 12D-9.025, F.A.C. (Procedures for Conducting a Hearing; Presentation of Evidence; Testimony of Witnesses), is to provide clarification that the current rule provides limitations for when the property appraiser seeks to present additional evidence that was unexpectedly discovered, and that would increase an assessment, regarding petitions to the value adjustment board requesting a decrease in the value of the property, and to provide the limitations regarding petitions requesting an increase in the value of the property. When in effect, the proposed amendments will differentiate between limitations for petitions requesting a decrease in the value of property and limitations for petitions requesting an increase in the value of property.

SUMMARY:

The proposed amendments to Rule 12D-9.025, F.A.C. (Procedures for Conducting a Hearing; Presentation of Evidence; Testimony of Witnesses), specify the limitations currently provided in the rule apply to petitions to the value adjustment board requesting a decrease in the value of the property when the property appraiser seeks to present additional evidence that was unexpectedly discovered, and that would increase an assessment, and includes limitations for when the petition requests an increase in the value of property. The proposed amendments differentiate between limitations on the property appraiser seeking to present such additional evidence regarding petitions to the value adjustment board requesting a decrease in the value of the property from petitions requesting an increase in the 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:

10/3/2023 Vol. 49/192

COMMENTS:

From 10/3/2023 To 10/24/2023 (21 Days)
The public comment period for this notice has already expired.

REFERENCE MATERIALS:

No reference(s).

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