6495040, 12D-9.010 - Florida Administrative Rules, Law, Code, Register

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Florida Department of State and Division of Library and Information Services

Notice: 6495040

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-9.010	Appointment of Special Magistrates to the Value Adjustment Board
12D-9.020	Exchange of Evidence
12D-9.030	Recommended Decisions
12D-9.050	Composition of the Value Adjustment Board
12D-9.101	Scope of These Uniform Rules of Procedure
12D-9.103	Duties of the Board
12D-9.1033	Duties of Boards that Use Special Magistrates; Required Use; Qualifications; Clerk's Duties; List of Qualified Special Magistrates
12D-9.104	Duties of the Clerk
12D-9.105	Authority and Duties of Special Magistrates
12D-9.109	Filing and Service
12D-9.1095	Written Authorization by Agent of Taxpayer to Receive Confidential Taxpayer Information
12D-9.114	Recordation
12D-9.1145	Procedures for Remanded Assessments
12D-9.1146	Appeals to the Value Adjustment Board of Denials and of Amount of Transfer of Assessment Limitation Difference (Portability)
12D-9.115	Procedures for Conducting a Hearing; Presentation of Evidence; Testimony of Witnesses
12D-9.116	Process of Administrative Review
12D-9.120	Record of the Proceeding
12D-9.165	Certification of Assessment Rolls
12D-9.180	Complaints; Form Required
12D-9.190	Notice of Noncompliance from Department of Revenue
12D-9.200	Public Notice of Findings and Results of Value Adjustment Board

PURPOSE:

The purpose of these proposed rule changes is to set forth uniform procedures for hearings before value adjustment boards and their magistrates; and, to consider uniform forms related to these procedures. Notices for rule development workshops at which versions of these proposed new rules and new and amended forms were also discussed were published on: July 11, 2008, for a workshop that was held in Ft. Lauderdale, Florida, on July 28, 2008 (see Vol. 34, No. 28, pp. 3613-3614 of the Florida Administrative Weekly/F.A.W.); July 18, 2008, for a workshop that was held in Live Oak, Florida, on August 6, 2008 (see Vol. 34, No. 29, p. 3668 of the F.A.W.); July 18, 2008, for a workshop that was held in Tallahassee, Florida, on August 12, 2008 (see Vol. 34, No. 29, p. 3668 of the F.A.W.); September 19, 2008, for a workshop that was held in Tampa, Florida, on October 13, 2008 (see Vol. 34, No. 38, p. 4803, of the F. A.W.); September 19, 2008, for a workshop that was held in Panama City, Florida, on October 17, 2008 (see Vol. 34, No. 38, p. 4803, of the F.A.W.); October 31, 2008, for a workshop that was held in Orlando, Florida, on November 19, 2008 (see Vol. 34. No.44, pp. 5709-5711 of the F.A.W.); and, October 31, 2008, for a workshop that was held in Miami, Florida, on November 20, 2008 (see Vol. 34, No. 44, pp, 5709-5711 of the F.A.W.). Members of the public attended each of these workshops and made comments on the proposed rules and the proposed new and revised forms. In addition, written comments have been submitted to the Department by email, and to an Internet site at: http://dor.myflorida.com/dor/property/vabwb/vabws.html, which was created specifically to give the public access to all versions of the proposed rules and forms, to give the public a site to submit comments, and to view the comments submitted by others. The preliminary text of the proposed rules and forms will be available from the contact person listed below or from the Department’s website stated above on or about December 19, 2008. The deadline for submitting written comments on the draft which will be posted on or about December 19, 2008 is January 16, 2009. 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 procedures for taxpayers who petition property tax matters to Value Adjustment Boards, including property tax assessments, denials of classifications, and denials of exemptions.

SUBJECT:

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

RULEMAKING AUTHORITY:

194.011(5), 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, 195.022, 195.096, 196.011, 197.122, 200.069, 213.05 FS.

PRINT PUBLISH DATE:

12/5/2008 Vol. 34/49

RELATED STATUTES
AND LAWS:

194.011(5), 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, 195.022, 195.096, 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-9.010&PDate=12/5/2008&Section=1

REFERENCE MATERIALS:

No reference(s).

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