24676914, 12D-9.025 - Florida Administrative Rules, Law, Code, Register

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Florida Department of State and Division of Library and Information Services

Notice: 24676914

Notice of Proposed Rule

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-9.025

Procedures for Conducting a Hearing; Presentation of Evidence; Testimony of Witnesses

PURPOSE:

The proposed amendment to Rule 12D-9.025 is necessary to reflect subsection 194.035(1), F.S., as amended by Section 4, Chapter 2020-10, L.O.F.

SUMMARY:

The proposed amendment to Rule 12D-9.025, F.A.C ., adds that an appraisal report cannot be submitted as evidence or considered by the value adjustment board or any special magistrate if the appraisal was performed by a person who serves as a special magistrate in the same county for the same tax year. And, the board and any special magistrate cannot admit such an appraisal report into evidence or consider such report during the same tax year.

RULEMAKING AUTHORITY:

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

LAW:

193.092, 194.011, 194.032, 194.034 FS.

PRINT PUBLISH DATE:

6/23/2021 Vol. 47/121

COMMENTS:

From 6/23/2021 To 7/14/2021 (21 Days)
The public comment period for this notice has already expired.

REFERENCE MATERIALS:

No reference(s).

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