7592498, 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: 7592498

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-9.001	Taxpayer Rights in Value Adjustment Board Proceedings
12D-9.002	Informal Conference Procedures
12D-9.003	Definitions
12D-9.004	Composition of the Value Adjustment Board
12D-9.005	Duties of the Board
12D-9.006	Clerk of the Value Adjustment Board
12D-9.007	Role of the Clerk of the Value Adjustment Board
12D-9.008	Appointment of Legal Counsel to the Value Adjustment Board
12D-9.009	Role of Legal Counsel to the Board
12D-9.010	Appointment of Special Magistrates to the Value Adjustment Board
12D-9.011	Role of Special Magistrates to the Value Adjustment Board
12D-9.012	Training of Special Magistrates, Value Adjustment Board Members and Legal Counsel
12D-9.013	Organizational Meeting of the Value Adjustment Board
12D-9.014	Prehearing Checklist
12D-9.015	Petition; Form and Filing Fee
12D-9.016	Filing and Service
12D-9.017	Ex Parte Communication Prohibition
12D-9.018	Representation of the Taxpayer
12D-9.019	Scheduling and Notice of a Hearing
12D-9.020	Exchange of Evidence
12D-9.021	Withdrawn or Settled Petitions; Petitions Acknowledged as Correct; Non Appearance; Summary Disposition of Petitions
12D-9.022	Disqualification or Recusal of Special Magistrates or Board Members
12D-9.023	Hearings Before Board or Special Magistrates
12D-9.024	Procedures for Commencement of a Hearing
12D-9.025	Procedures for Conducting a Hearing; Presentation of Evidence; Testimony of Witnesses
12D-9.026	Procedures for Conducting a Hearing by Electronic Media
12D-9.027	Process of Administrative Review
12D-9.028	Petitions on Transfer of “Portability” Assessment Difference
12D-9.029	Procedures for Remanding Value Assessments to the Property Appraiser
12D-9.030	Recommended Decisions
12D-9.031	Consideration and Adoption of Recommended Decisions of Special Magistrates by Value Adjustment Boards in Administrative Reviews
12D-9.032	Final Decisions
12D-9.033	Further Judicial Proceedings
12D-9.034	Record of the Proceeding
12D-9.035	Duty of Clerk to Prepare and Transmit Record
12D-9.036	Procedures for Petitions on Denials of Tax Deferrals
12D-9.037	Certification of Assessment Rolls
12D-9.038	Public Notice of Findings and Results of Value Adjustment Board

PURPOSE:

The purpose of these proposed rules is to establish uniform procedures for hearings before value adjustment boards and their special magistrates, and to consider uniform forms related to these procedures. The effect of these proposed rules is that taxpayers who petition property tax matters to Value Adjustment Boards have access to comprehensive information about the procedures that govern the hearing of their petitions.

SUMMARY:

a) Proposed Rule 12D-9.001, Florida Administrative Code (F.A.C.), enumerates the specific rights regarding value adjustment board (the board) procedures that are granted by law to taxpayers; b) Proposed Rule 12D-9.002, F.A.C., discusses how a taxpayer can request to meet with the property appraiser about an assessment; c) Proposed Rule 12D-9.003, F.A.C., defines words and terms used through the rules; d) Proposed Rule 12D-9.004, F.A.C., establishes criteria and procedures for membership on the board; e) Proposed Rule 12D-9.005, F.A.C., discusses duties of the board regarding holding meetings, sessions of the board, proper noticing of meetings, and maintaining administrative and staff independence from property appraiser and tax collector offices; f) Proposed Rule 12D-9.006, F.A.C., identifies who must serve as clerk of the Value Adjustment Board; g) Proposed Rule 12D-9.007, F.A.C., explains the duties that are performed by the clerk of the board; h) Proposed Rule 12D-9.008, F.A.C., discusses procedures regarding the appointment of legal counsel to help the board; i) Proposed Rule 12D-9.009, F.A.C., explains the role that legal counsel has regarding advising the board; j) Proposed Rule 12D-9.010, F.A.C., specifies the appointment, qualifications, and training of special magistrates; k) Proposed Rule 12D-9.011, F.A.C., includes procedures regarding the role of special magistrates to act on behalf of the board for the taking of testimony and conducting orderly and fair proceedings, and issue recommended decisions on petitions; l) Proposed Rule 12D-9.012, F.A.C., discusses how the Department of Revenue provides training for special magistrates, board members, and legal counsel to the board; m) Proposed Rule 12D-9.013, F.A.C., details when and how the organizational meeting is to be held and what matters to discuss; n) Proposed Rule 12D-9.014, F.A.C., provides that requirements in Chapter 194, F.S., must be met before the clerk can schedule hearings; o) Proposed Rule 12D-9.015, F.A.C., adopts a petition form to be used by petitioners for requesting a hearing before a value adjustment board, specifies procedures for timely or untimely submission of such petition, filing fees, and explains how to establish good cause for considering a late-filed petition; p) Proposed Rule 12D-9.016, F.A.C., defines what constitutes the “filing” of documents, explains how documents other than the petition are filed, and how copies are provided to all parties; q) Proposed Rule 12D-9.017, F.A.C., specifies procedures regarding ex parte communications; r) Proposed Rule 12D-9.018, F.A.C., discusses the right of a taxpayer to be represented by an agent or attorney; s) Proposed Rule 12D-9.019, F.A.C., establishes procedures regarding the scheduling of hearings and rescheduled hearings, and notification to all parties regarding such scheduling; t) Proposed Rule 12D-9.020, F.A.C., contains procedures for the exchange of evidence between the petitioner and the property appraiser; u) Proposed Rule 12D-9.021, F.A.C., specifies procedures for handling withdrawn or settled petitions; v) Proposed Rule 12D-9.022 F.A.C., provides procedures for the disqualification or recusal of special magistrates; w) Proposed Rule 12D-9.023, F.A.C., establishes how a hearing is controlled and provides for ensuring that parties are given adequate time for their petition; x) Proposed Rule 12D-9.024, F.A.C., explains procedures for determining at a hearing if a petition is contested or uncontested, how to handle the failure of a petitioner or the property appraiser to appear at a scheduled hearing, and the content of a required opening statement that must be made by the board or the board’s special magistrate; y) Proposed Rule 12D-9.025, F.A.C., discusses procedures for handling evidence during the hearing, the testimony of witnesses, and how, with the agreement of all parties, a party can be given additional time to collect and provide additional information; z) Proposed Rule 12D-9.026, F.A.C., contains procedures for holding a hearing using electronic media, if agreed to by all parties; aa) Proposed Rule 12D-9.027, F.A.C., outlines steps for considering evidence, developing conclusions and producing written decisions for valuations; bb) Proposed Rule 12D-9.028, F.A.C., explains procedures for a taxpayer to file a petition asking the board to review a denial of assessment limitation difference transfers or the amount of such transfer; cc) Proposed Rule 12D-9.029, F.A.C., establishes procedures for a board or special magistrate to send the property appraiser a request to review a just value assessment or a classified use valuation that is the subject of a petition based on specific conditions, including the procedures used by the property appraiser to review the request, time frames for the review, duties of the board clerk, and the scheduling of a continuation hearing if requested by a petitioner; dd) Proposed Rule 12D-9.030, F.A.C., discusses requirements concerning the recommended decisions of special magistrates; ee) Proposed Rule 12D-9.031, F.A.C., specifies the procedures that boards must follow when considering the recommended decisions of their special magistrates; ff) Proposed Rule 12D-9.032, F.A.C., contains procedures regarding the issuance of final decisions by boards on petitions, including procedures about documenting the basis for the final decision; gg) Proposed Rule 12D-9.033, F.A.C., provides that further proceedings after a board issues a final decision, and the timing of such further proceedings, are governed by specific statutes; hh) Proposed Rule 12D-9.034, F.A.C., discusses requirements about establishing records of hearings; ii) Proposed Rule 12D-9.035, F.A.C., specifies the responsibilities of board clerks regarding the preparation and transmission of board records in instances where there is circuit court review under Section 194.036, Florida Statutes; jj) Proposed Rule 12D-9.036, F.A.C., states that the procedures for handling petitions about denials of requests to participate in the tax deferral program are the same procedures contained in this rule chapter for the handling of denials of exemptions; kk) Proposed Rule 12D-9.037, F.A.C., establishes procedures for value adjustment boards to certify that the board met all requirements of applicable statutes and the Department’s rules, including the form and timing of such certification and what entities receive a copy; and, ll) Proposed Rule 12D-9.038, F.A.C., directs the clerk of the board to publish an advertisement in a newspaper of general circulation informing the public of the findings and results of the board after it has heard all petitions, complaints, appeals, and disputes.

RULEMAKING AUTHORITY:

193.092, 194.011(5), (6), 194.034, 195.027(1), 213.06(1) FS.

LAW:

28.12, 50, 192.001, 192.0105, 193.074, 193.092, 193.122, 193.155, 194.011, 194.013, 194.015, 194.032, 194.034, 194.035, 194.036, 194.037, 194.171, 194.301, 195.002, 195.022, 195.027, 195.096, 196.011, 196.151, 196.193, 196.194, 197.122, 197.253, 197.301, 197.3041, 197.3047, 197.3073, 197.3079, 200.069, 213.05, 286.0105, 286.011, 475.611, Ch. 475, Part I and II FS., AGO 2002-058, AGO 2008-055, AGO 2008-056.

PRINT PUBLISH DATE:

9/4/2009 Vol. 35/35

COMMENTS:

From 9/4/2009 To 9/25/2009 (21 Days)
The public comment period for this notice has already expired.

REFERENCE MATERIALS:

No reference(s).

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