6162330, 12D-9.101 - Florida Administrative Rules, Law, Code, Register

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Florida Department of State and Division of Library and Information Services

Notice: 6162330

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-9.101	Scope of These Uniform Rules of Procedure
12D-9.103	Duties of the Board
12D-9.104	Duties of the Clerk
12D-9.105	Authority and Duties of Special Magistrates
12D-9.109	Filing and Service
12D-9.114	Recordation
12D-9.115	Procedures for Conducting a Hearing; Presentation of Evidence; Testimony of Witnesses
12D-9.116	Process of Administrative Review

PURPOSE:

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. A preliminary text is currently available on the Department’s website at http://dor.myflorida.com/dor/property/vabwb/vabrules.html. A revised version, which will be the subject of these workshops, will be posted on or about October 6, 2008 at the same website address or from the contact person listed below. 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 procedures for taxpayers who petition property tax matters to Value Adjustment Boards, including property tax assessments, denials of classifications, and denials of exemptions.

SUBJECT:

The subject of this workshop is the property tax value adjustment board process.

RULEMAKING AUTHORITY:

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

LAW:

Ch. 2008-197, Laws of Florida, 194.011, 194.013, 194.015, 194.032, 194.034, 194.035, 194.036, 195.022 FS.

PRINT PUBLISH DATE:

9/19/2008 Vol. 34/38

RELATED STATUTES
AND LAWS:

194.011(5), 195.027(1), 213.06(1) FS., Ch. 2008-197, Laws of Florida, 194.011, 194.013, 194.015, 194.032, 194.034, 194.035, 194.036, 195.022 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-9.101&PDate=9/19/2008&Section=1

REFERENCE MATERIALS:

No reference(s).

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