26226974, 12D-9.005 - Florida Administrative Rules, Law, Code, Register

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Florida Department of State and Division of Library and Information Services

Notice: 26226974

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-9.005

Duties of the Board

PURPOSE:

The purpose of the proposed amendment to Rule 12D-9.005, F.A.C., is to incorporate the provisions of section 194.032(1)(b), F.S., as amended by sections 4, 14 and 15 of Chapter 2022-97, Laws of Florida.

SUMMARY:

The proposed amendment to Rule 12D-9.005, F.A.C., first applies to the 2023 ad valorem tax roll and will allow the value adjustment board to hear appeals pertaining to the property appraiser’s denial of refunds due to catastrophic events based on the statutory criteria in section 197.319, F.S.

RULEMAKING AUTHORITY:

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

LAW:

192.0105, 194.011, 194.015, 194.032, 194.034, 194.035, 194.037, 197.319, FS.

PRINT PUBLISH DATE:

8/30/2022 Vol. 48/169

COMMENTS:

From 8/30/2022 To 9/20/2022 (21 Days)
The public comment period for this notice has already expired.

REFERENCE MATERIALS:

No reference(s).

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