Notice of Development of Rulemaking

DEPARTMENT OF REVENUE
Property Tax Oversight Program
RULE NO: RULE TITLE
12D-9.101: Scope of These Uniform Rules of Procedure
12D-9.102: Definitions
12D-9.103: Duties of the Board
12D-9.104: Duties of the Clerk
12D-9.105: Authority and Duties of Special Magistrates
12D-9.106: Petition
12D-9.107: Representation of the Taxpayer
12D-9.108: Standards of Conduct
12D-9.109: Filing and Service
12D-9.110: Exchange of Evidence
12D-9.111: Notice of Hearing; Scheduling of Hearings; 4-Hour Rule; Presentation of Evidence; Testimony of Witnesses; Conducting Hearings by Electronic Media
12D-9.112: Disqualification or Recusal of Special Magistrates
12D-9.113: Ex Parte Communication Prohibition
12D-9.114: Recordation
12D-9.115: Final Decisions
12D-9.116: Further Judicial Proceedings
PURPOSE AND EFFECT: The purpose of these proposed rule changes is to set forth uniform procedures for hearings before value adjustment boards and their magistrates; and, to consider uniform forms related to these procedures. A preliminary text is currently available on the Department’s website at http://dor.myflorida.com/dor/property/vabwb/vabrules.html. A revised version, which will be the subject of these workshops, will be posted on or about October 6, 2008 at the same website address or from the contact person listed below. 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 is to set forth clear, equitable, and uniform procedures for taxpayers who petition property tax matters to Value Adjustment Boards, including property tax assessments, denials of classifications, and denials of exemptions.
SUBJECT AREA TO BE ADDRESSED: The subject of this workshop is the property tax value adjustment board process.
SPECIFIC AUTHORITY: 194.011(5), 195.027(1), 213.06(1) FS.
LAW IMPLEMENTED: Ch. 2008-197, Laws of Florida, 194.011, 194.013, 194.015, 194.032, 194.034, 194.035, 194.036, 195.022 FS.
A RULE DEVELOPMENT WORKSHOP WILL BE HELD AT THE DATE, TIME AND PLACE SHOWN BELOW:
DATE AND TIME: Tampa, Florida – October 13, 2008, 10:00 a.m.; Panama City, Florida – October 17, 2008, 10:00 a.m. CST.
PLACE: Tampa, Florida – Hillsborough County Extension Service, 5339 County Road 579, Seffner, FL; Panama City, Florida – City Hall, 9 Harrison Avenue, 2nd Floor, Panama City, FL.
Pursuant to the provisions of the Americans with Disabilities Act, any person requiring special accommodations to participate in this workshop/meeting is asked to advise the agency at least 2 days before the workshop/meeting by contacting: Janice Forrester, (850)922-7945, e-mail address: ForrestJ@dor.state.fl.us. If you are hearing or speech impaired, please contact the agency using the Florida Relay Service, 1(800)955-8771 (TDD) or 1(800)955-8770 (Voice).
THE PERSON TO BE CONTACTED REGARDING THE PROPOSED RULE DEVELOPMENT AND A COPY OF THE PRELIMINARY DRAFT, IF AVAILABLE, IS: Janice Forrester, Tax Law Specialist, Property Tax Oversight Program, Department of Revenue, P. O. Box 3000, Tallahassee, Florida 32315-3000, telephone (850)922-7945, e-mail address: ForrestJ@dor.state.fl.us

THE PRELIMINARY TEXT OF THE PROPOSED RULE DEVELOPMENT IS AVAILABLE AT NO CHARGE FROM THE CONTACT PERSON LISTED ABOVE.