7390059, 12D-9.001 - Florida Administrative Rules, Law, Code, Register

Home

Florida Department of State and Division of Library and Information Services

Notice: 7390059

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-9.001	Taxpayer Rights in Value Adjustment Board Proceedings
12D-9.002	Informal Conference Procedures
12D-9.003	Definitions
12D-9.004	Composition of the Value Adjustment Board
12D-9.005	Duties of the Board
12D-9.006	Clerk of the Value Adjustment Board
12D-9.007	Role of the Clerk of the Value Adjustment Board
12D-9.008	Appointment of Legal Counsel to the Value Adjustment Board
12D-9.009	Role of Legal Counsel to the Board
12D-9.010	Appointment of Special Magistrates to the Value Adjustment Board
12D-9.011	Role of Special Magistrates to the Value Adjustment Board
12D-9.012	Training of Special Magistrates, Value Adjustment Board Members and Legal Counsel
12D-9.013	Organizational Meeting of the Value Adjustment Board
12D-9.014	Prehearing Checklist
12D-9.115	Procedures for Conducting a Hearing; Presentation of Evidence; Testimony of Witnesses
12D-9.116	Process of Administrative Review
12D-9.117	Procedures for Conducting a Hearing by Electronic Media
12D-9.118	Disqualification or Recusal of Special Magistrates or Board Members
12D-9.119	Ex Parte Communication Prohibition
12D-9.120	Record of the Proceeding
12D-9.121	Petitions on Transfer of "Portability" Assessment Difference
12D-9.122	Procedures for Remanding Just Value or Classified Use Value Assessments
12D-9.131	Recommended Decisions
12D-9.132	Consideration and Adoption of Recommended Decisions of Special Magistrates by Value Adjustment Boards in Administrative Reviews
12D-9.133	Final Decisions
12D-9.134	Filing and Service
12D-9.145	Further Judicial Proceedings
12D-9.150	Duty of Clerk to Prepare and Transmit Record
12D-9.151	Procedures for Petitions on Denials for Tax Deferrals
12D-9.165	Certification of Assessment Rolls
12D-9.200	Public Notice of Findings and Results of Value Adjustment Board

PURPOSE:

The purpose of these proposed rules is to establish uniform procedures for hearings before value adjustment boards and their special magistrates, and to adopt proposed uniform forms that support these procedures. The effect of these proposed rules is that taxpayers who petition property tax matters to Value Adjustment Boards have access to comprehensive information about the procedures that govern the hearing of their petitions. Written comments may be submitted to the Department by email, and to an Internet site at http://dor.myflorida.com/dor/property/vabwb/vabws.html, which was specifically created to give the public access to all versions of the proposed rules and forms, to give the public a site to which they could submit comments, and to give the public the opportunity to view the comments submitted by others. The preliminary text of these proposed rules will be available from the contact person listed below or from the Department’s website stated above on or about July 24, 2009. General comments, questions, or suggestions about the value adjustment board process may be submitted by email to the Department at VAB@dor.state.fl.us.

SUBJECT:

The subject area addressed by these proposed new rules in proposed new rule Chapter 12D-9, Florida Administrative Code, is the proposed procedures to be used by value adjustment boards to hear petitions from taxpayers. These proposed new rules on board procedures are being supported by proposed new and revised forms to be adopted in Rule 12D-16.002, Florida Administrative Code, for which a rule development workshop is also being held at the same date, time, and place as this workshop. A separate notice for the rule development workshop for these proposed new and revised forms is also being published in the Weekly.

RULEMAKING AUTHORITY:

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

LAW:

ss. 3, 4, 5, and 6, Ch. 2008-197, L.O.F., 28.12, 192.001, 192.0105, 193.074, 193.122, 193.155, 194.011, 194.013, 194.015, 194.032, 194.034, 194.035, 194.036, 194.037, 194.171, 194.301, 195.002, 195.022, 195.092, 195.096, 195.097, 196.011, 196.151, 196.193, 196.194, 197.122, 197.253, 197.301, 197.3041, 197.3047, 197.3073, 197.3079, 200.069, 213.05, 465.611, 475.611, Ch. 475, Part II FS., AGO 2002-058, AGO 2008-055, AGO 2008-056.

PRINT PUBLISH DATE:

7/17/2009 Vol. 35/28

RELATED STATUTES
AND LAWS:

194.011(5), 194.034, 195.027(1), 213.06(1) FS., ss. 3, 4, 5, and 6, Ch. 2008-197, L.O.F., 28.12, 192.001, 192.0105, 193.074, 193.122, 193.155, 194.011, 194.013, 194.015, 194.032, 194.034, 194.035, 194.036, 194.037, 194.171, 194.301, 195.002, 195.022, 195.092, 195.096, 195.097, 196.011, 196.151, 196.193, 196.194, 197.122, 197.253, 197.301, 197.3041, 197.3047, 197.3073, 197.3079, 200.069, 213.05, 465.611, 475.611, Ch. 475, Part II FS., AGO 2002-058, AGO 2008-055, AGO 2008-056.

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-9.001&PDate=7/17/2009&Section=1

REFERENCE MATERIALS:

No reference(s).

Under Florida law, E-mail addresses are public records. If you do not want your E-mail address released in response to a public records request, do not send electronic mail to this entity. Instead, contact this office by phone or in writing.