6363896, 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: 6363896

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 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:

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

RULEMAKING AUTHORITY:

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

LAW:

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.

PRINT PUBLISH DATE:

10/31/2008 Vol. 34/44

RELATED STATUTES
AND LAWS:

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

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-9.101&PDate=10/31/2008&Section=1

REFERENCE MATERIALS:

No reference(s).

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