RULE NO: RULE TITLE
12D-9.028: Petitions on Transfer of “Portability” Assessment Difference
PURPOSE AND EFFECT: Proposed Rule 12D-9.028, F.A.C., Petitions on Transfer of “Portability” Assessment Difference, will address the subject matter of Rule 12DER08-26 Appeals to the Value Adjustment Board of Denials and of Amount of Transfer of Assessment Limitation Difference (Portability), which is renewed and replaced by Rule 12DER09-07. Such emergency rules are renewed during the pendency of procedures to adopt rules addressing the subject of the emergency rules. This rule, together with the remainder of Rule Chapter 12D-9, F.A.C., provides procedures for petitions to the value adjustment board of denials of transfers of “portability” assessment difference.
SUBJECT AREA TO BE ADDRESSED: The subject area addressed in Proposed Rule 12D-9.028, F.A.C., Petitions on Transfer of “Portability” Assessment Difference, is the procedure for petition to the value adjustment board of denials of transfers of “portability” assessment difference. Rule text is posted on the Department’s website at: http://dor.myflorida.com/dor/property/vabwb/vabrules.html.
SPECIFIC AUTHORITY: 194.011(5), 194.034(1), 195.027(1) FS.
LAW IMPLEMENTED: 193.155, 194.011 FS.
IF REQUESTED IN WRITING AND NOT DEEMED UNNECESSARY BY THE AGENCY HEAD, A RULE DEVELOPMENT WORKSHOP WILL BE NOTICED IN THE NEXT AVAILABLE FLORIDA ADMINISTRATIVE WEEKLY.
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 48 hours before the workshop/meeting by contacting: Janice Forrester at (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, ForrestJ@dor.state.fl.us

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