Notice of Development of Rulemaking

DEPARTMENT OF REVENUE
Property Tax Oversight Program
RULE NO: RULE TITLE
12D-10.001: Composition of Value Adjustment Board
12D-10.002: Appointment and Employment of Special Magistrates
12D-10.003: Powers, Authority, Duties and Functions of Value Adjustment Board
12D-10.004: Receipt of Taxpayer's Petition to Be Acknowledged
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
12D-10.005: Duty of Clerk to Prepare and Transmit Record
12D-10.006: Public Notice of Findings and Results of Value Adjustment Board
PURPOSE AND EFFECT: 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. It is anticipated that Chapter 12D-10, Florida Administrative Code, will be substantially rewritten and that a new chapter may be created. The preliminary text of the proposed rule development will be available from the contact person listed below or from the Department’s website for value adjustment board information at http://dor.myflorida.com/dor/property/vabwb/vabws.html on or before July 21, 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 provide clear, equitable, and uniform procedures for taxpayers who want to petition property tax matters to Value Adjustment Boards, including property tax assessments, denials of classifications, and denials of exemptions.
SUBJECT AREA TO BE ADDRESSED: The subject of this workshop is the property tax value adjustment board process.
SPECIFIC AUTHORITY: 194.011(5), 194.034(1), 195.027(1), 213.06(1) FS.
LAW IMPLEMENTED: 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.
A RULE DEVELOPMENT WORKSHOP WILL BE HELD AT THE DATE, TIME AND PLACE SHOWN BELOW:
DATE AND TIME: Live Oak, Florida, August 6, 2008, 10:00 a.m.; Tallahassee, Florida, August 12, 2008, 10:00 a.m.
PLACE: City Hall, 101 White Avenue, South East, Live Oak, Florida.; R.A. Gray Building, Heritage Hall Auditorium, 500 South Bronough Street, Tallahassee, Florida
Pursuant to the provisions of the Americans with Disabilities Act, any person requiring special accommodations to participate in this workshop/meeting is asked to advise the agency at least 2 days before the workshop/meeting by contacting: Janice Forrester, Tax Auditor IV, Property Tax Oversight Program, Department of Revenue, P. O. Box 3000, Tallahassee, Florida 32315-3000, telephone (850)922-7945, e-mail address: ForrestJ@dor.state.fl.us. If you are hearing or speech impaired, please contact the agency using the Florida Relay Service, 1(800)955-8771 (TDD) or 1(800)955-8770 (Voice).
THE PERSON TO BE CONTACTED REGARDING THE PROPOSED RULE DEVELOPMENT AND A COPY OF THE PRELIMINARY DRAFT, IF AVAILABLE, IS: Janice Forrester, Tax Auditor IV, Property Tax Oversight Program, Department of Revenue, P. O. Box 3000, Tallahassee, Florida 32315-3000, telephone (850)922-7945, e-mail address: ForrestJ@dor.state.fl.us.

THE PRELIMINARY TEXT OF THE PROPOSED RULE DEVELOPMENT IS AVAILABLE AT NO CHARGE FROM THE CONTACT PERSON LISTED ABOVE.