15609451, 12D-9.001 - Florida Administrative Rules, Law, Code, Register

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Florida Department of State and Division of Library and Information Services

Notice: 15609451

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-9.007	Role of the Clerk of the Value Adjustment Board
12D-9.015	Petition; Form and Filing Fee
12D-9.019	Scheduling and Notice of a Hearing
12D-9.020	Exchange of Evidence
12D-9.025	Procedures for Conducting a Hearing; Presentation of Evidence; Testimony of Witnesses

PURPOSE:

The purpose of the proposed amendments to Rule 12D-9.001, F.A.C., is to implement statutory changes enacted in Section 2 of Chapter 2012-193, Laws of Florida, and to conform this rule’s provisions to current law. The purpose of the proposed amendments to Rule 12D-9.007, F.A.C., is to implement Section 2 of Chapter 2013-72, Section 8 of Chapter 2013-109, and Sections 4 and 5 of Chapter 2013-192, Laws of Florida. The purpose of the proposed amendments to Rule 12D-9.015, F.A.C., is to conform this rule’s provisions to current law.  The purpose of the proposed amendments to Rule 12D-9.019, F.A.C., is to implement statutory changes enacted in Sections 2 and 11 of Chapter 2012-193, Laws of Florida. The purpose of the proposed amendments to Rule 12D-9.020, F.A.C., is to implement the Administrative Law Judge’s ruling in Rob Turner, Hillsborough County Property Appraiser v. Department of Revenue, DOAH Case No 11-677, Summary Final Order dated June 22, 2011. The proposed amendments to this rule also implement Section 8 of Chapter 2013-109, L.O.F., which amended Section 194.032(2), F.S. The purpose of the proposed amendment to Rule 12D-9.025, F.A.C., is to conform a provision in the rule regarding the property record card to current statute.  The effect of amending Rules 12D-9.001, 12D-9.007, 12D-9.015, 12D-9.019, 12D-9.020, and 12D-9.025, F.A.C., is that statutorily current procedures about VAB activities and proceedings are available to all interested parties. The proposed amendments to these rules and the proposed changes to the forms that support these rules are posted on the Department’s Internet web site at: http://dor.myflorida.com/dor/property/legislation/rules/.

SUBJECT:

The subject of the proposed rule amendments to Rules 12D-9.001, 12D-9.007, 12D-9.015, 12D-9.019, 12D-9.020, and 12D-9.025 is the rights granted to petitioners in VAB proceedings and the specific procedures that must be used in VAB activities.

RULEMAKING AUTHORITY:

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

LAW:

192.0105, 193.074, 193.092, 193.155, 194.011, 194.013, 194.015, 194.032, 194.034, 194.035, 194.036, 194.171, 194.301, 195.002, 195.022, 195.027, 195.084, 195.096, 196.011, 196.151, 196.193, 196.194, 197.122, 197.2425, 197.301, 200.069 FS.

PRINT PUBLISH DATE:

2/2/2015 Vol. 41/21

RELATED STATUTES
AND LAWS:

194.011(5), 194.034(1), 195.027(1), 213.06(1) FS., 192.0105, 193.074, 193.092, 193.155, 194.011, 194.013, 194.015, 194.032, 194.034, 194.035, 194.036, 194.171, 194.301, 195.002, 195.022, 195.027, 195.084, 195.096, 196.011, 196.151, 196.193, 196.194, 197.122, 197.2425, 197.301, 200.069 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://www.flrules.org/gateway/ruleno.asp?id=12D-9.001&PDate=2/2/2015&Section=1

REFERENCE MATERIALS:

No reference(s).

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