6160972, 12D-10.001 - Florida Administrative Rules, Law, Code, Register

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Florida Department of State and Division of Library and Information Services

Notice: 6160972

Notice of Development of Rulemaking

Department:

DEPARTMENT OF REVENUE

Division:

Property Tax Oversight Program

Chapter:

VALUE ADJUSTMENT BOARD

Overview

RULE:

12D-10.001	Composition of Value Adjustment Board (Repealed)
12D-10.002	Appointment and Employment of Special Magistrates (Repealed)
12D-10.003	Powers, Authority, Duties and Functions of Value Adjustment Board
12D-10.004	Receipt of Taxpayer's Petition to Be Acknowledged (Repealed)
12D-10.0044	Uniform Procedures for Hearings; Procedures for Information and Evidence Exchange Between the Petitioner and Property Appraiser, Consistent with Section 194.032, F.S.; Organizational Meeting; Uniform Procedures to be Available to Petitioners (Repealed)
12D-10.005	Duty of Clerk to Prepare and Transmit Record (Repealed)
12D-10.006	Public Notice of Findings and Results of Value Adjustment Board (Repealed)

PURPOSE:

The purpose of these proposed rule changes is to set forth administrative review procedures and standards for making board decisions and special magistrate recommended decisions including the value of property, the denial of exemptions, and the denial of classifications and deferrals. It is anticipated that Chapter 12D-10, Florida Administrative Code, will be substantially rewritten and that additional rule sections will be added. The preliminary text of the proposed rule will be available from the contact person listed below or from the Department’s website at http://dor.myflorida.com/dor/property/vabwb/vabws.html on or about October 6, 2008. General comments, questions, or suggestions about the value adjustment board process may be submitted to the Department at VAB@dor.state.fl.us.
The effect of these proposed rule changes is to set forth clear, equitable, and uniform administrative review procedures and standards for taxpayers who petition property tax matters to Value Adjustment Boards, including the value of property, the denial of exemptions, and the denial of classifications and deferrals.

SUBJECT:

The subject of this workshop is the property tax value adjustment board process.

RULEMAKING AUTHORITY:

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

LAW:

Ch. 2008-197, Laws of Florida, 193.122, 194.011, 194.015, 194.032, 194.034, 194.035, 194.036, 194.037, 194.301, 195.002, 195.096, 195.022, 196.011, 197.122, 200.069, 213.05 FS.

PRINT PUBLISH DATE:

9/19/2008 Vol. 34/38

RELATED STATUTES
AND LAWS:

194.011(5), 194.034(1), 195.027(1), 213.06(1) FS., Ch. 2008-197, Laws of Florida, 193.122, 194.011, 194.015, 194.032, 194.034, 194.035, 194.036, 194.037, 194.301, 195.002, 195.096, 195.022, 196.011, 197.122, 200.069, 213.05 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-10.001&PDate=9/19/2008&Section=1

REFERENCE MATERIALS:

No reference(s).

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