6495816, 12D-10.0001 - Florida Administrative Rules, Law, Code, Register

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Notice: 6495816

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12D-10.001	Composition of Value Adjustment Board (Repealed)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12D-10.002	Appointment and Employment of Special Magistrates (Repealed)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12D-10.004	Receipt of Taxpayer's Petition to Be Acknowledged (Repealed)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Consistent with Section 194.032, F.S.; Organizational Meeting; Uniform Procedures to be Available to Petitioners (Repealed)
12D-10.005	Duty of Clerk to Prepare and Transmit Record (Repealed)
12D-10.006	Public Notice of Findings and Results of Value Adjustment Board (Repealed)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 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. Notices for rule development workshops at which versions of these proposed new and amended rules 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. 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, to give the public a site to submit comments, and to view the comments submitted by others. The preliminary text of the proposed rules 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 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, 195.022, 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), 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, 195.022, 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-10.0001&PDate=12/5/2008&Section=1

REFERENCE MATERIALS:

No reference(s).

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