6364963, 12D-10.0001 - Florida Administrative Rules, Law, Code, Register

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Florida Department of State and Division of Library and Information Services

Notice: 6364963

Notice of Development of Rulemaking

Department:

DEPARTMENT OF REVENUE

Division:

Property Tax Oversight Program

Chapter:

VALUE ADJUSTMENT BOARD

Overview

RULE:

12D-10.0001	Property Taxpayer Rights and Responsibilities.
12D-10.001	Composition of Value Adjustment Board (Repealed)
12D-10.0011	Definitions for Administrative Review of Just Valuations.
12D-10.0012	Scope of Administrative Review of Just Valuations.
12D-10.0013	Process of Administrative Review of Just Valuations.
12D-10.002	Appointment and Employment of Special Magistrates (Repealed)
12D-10.003	Powers, Authority, Duties and Functions of Value Adjustment Board
12D-10.0032	Review and Adoption of Recommended Decisions of Special Magistrates by Value Adjustment Boards.
12D-10.00331	Requirements for Decisions to Remand Assessments to Property Appraiser.
12D-10.0035	Definitions for Administrative Review of Classifications, Exemptions and “Portability” Assessment Differences.
12D-10.0036	Definitions for Administrative Review of Classifications, Exemptions and “Portability” Assessment Differences.
12D-10.0037	Process of Administrative Review of Classifications, Exemptions and “Portability” Assessment Differences.
12D-10.00395	Requirements for Decisions by Value Adjustment Boards and Recommended Decisions of Special Magistrates.
12D-10.00396	Review and Adoption of Recommended Decisions of Special Magistrates by Value Adjustment Boards.
12D-10.00397	Requirements for Decisions to Remand Classification Assessments to Property Appraiser.
12D-10.00398	Requirements for Administrative Review of Classified Use Valuations.
12D-10.004	Receipt of Taxpayer's Petition to Be Acknowledged (Repealed)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Consistent with Section 194.032, F.S.; Organizational Meeting; Uniform Procedures to be Available to Petitioners (Repealed)
12D-10.005	Duty of Clerk to Prepare and Transmit Record (Repealed)
12D-10.006	Public Notice of Findings and Results of Value Adjustment Board (Repealed)
12D-10.0065	Certification of Assessment Rolls Before Commencement of Value Adjustment Board Hearings.
12D-10.007	Certification of Assessment Rolls After Completion of Value Adjustment Board Hearings.
12D-10.008	Complaints; Form Required.
12D-10.009	Notice of Non-Compliance by Department of Revenue.

PURPOSE:

The purpose of these proposed rule changes and new and revised forms 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, the denial of classifications and deferrals. Also, these rules and forms provide for certification by the Value Adjustment Board that the Board complied with the requirements of Chapter 194, Florida Statutes, and Department rules, and procedures for complaints regarding noncompliance. Chapter 12D-10, Florida Administrative Code, is being substantially rewritten and additional rule sections may be added. The preliminary text of the proposed rules and forms 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 November 5, 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 and new and revised forms 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:

Chapter 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:

10/31/2008 Vol. 34/44

RELATED STATUTES
AND LAWS:

194.011(5), 194.034(1), 195.027(1), 213.06(1) FS., Chapter 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-10.0001&PDate=10/31/2008&Section=1

REFERENCE MATERIALS:

No reference(s).

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