RULE NO: RULE TITLE
12D-10.0001: Property Taxpayer Rights and Responsibilities.
12D-10.001: Composition of Value Adjustment Board
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
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
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
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 AND EFFECT: 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 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: 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.
A RULE DEVELOPMENT WORKSHOP WILL BE HELD AT THE DATE, TIME AND PLACE SHOWN BELOW:
DATE AND TIME: November 19, 2008 in Orlando, Florida, 10:00 a.m. and November 20, 2008 in Miami, Florida, 10:00 a.m.
PLACE: Orange County Extension Education Center Auditorium, 6021 South Conway Road, Orlando, Florida and Florida Department of Revenue Miami Service Center, 8175 N. W. 12th Street, Suite 119, Miami, 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, (850)922-7945. 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 Law Specialist, 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.