RULE NO.: RULE TITLE:
12D-9.001: Taxpayer Rights in Value Adjustment Board Proceedings
12D-9.005: Duties of the Board
12D-9.019: Scheduling and Notice of a Hearing
12D-9.020: Exchange of Evidence
PURPOSE AND EFFECT: The purpose of the proposed amendments to Rules 12D-9.001, 12D-9.005, and 12D-9.019 is to implement statutory changes enacted in Sections 2, 11, and 12 of Chapter 2012-193, Laws of Florida. The purpose of the proposed amendments to Rule 12D-9.020, F.A.C., is to implement the Administrative Law Judge’s ruling in Rob Turner, Hillsborough County Property Appraiser v. Department of Revenue, DOAH Case No 11-677, Summary Final Order dated June 22, 2011. It was found that the rule contradicts Section 194.011(4)(a), F.S. The effect of amending Rules 12D-9.001, 12D-9.005, and 12D-9.019 is to: recognize a taxpayer’s statutory right to request a rescheduled hearing appointment, if their petition is not heard at a value adjustment board (VAB) proceeding within a reasonable time after their originally-scheduled appointment; ensure that taxpayers who petition the VAB receive important information about their scheduled hearing; and, ensure the Department’s rules reflect recent statutory changes. The effect of the proposed amendments to Rule 12D-9.020 is to make the rule consistent with the Administrative Law Judge’s ruling regarding the exchange of evidence within the VAB hearing process.
SUBJECT AREA TO BE ADDRESSED: The subject of the proposed rule amendments to Rules 12D-9.001, 12D-9.005, and 12D-9.019 is the rights granted to petitioners at VAB proceedings; and, the specific procedures used in value adjustment board activities. The subject of the proposed rule amendments to Rule 12D-9.020 is the exchange of evidence process in VAB proceedings.
RULEMAKING AUTHORITY: 194.011(5), 194.034(1), 195.027(1), 213.06(1) FS.
LAW IMPLEMENTED: 192.0105, 193.074, 194.011, 194.013, 194.015, 194.032, 194.034, 194.035, 194.036, 194.037, 194.301, 195.002, 195.022, 195.027, 195.084, 195.096, 196.011, 196.151, 196.193, 196.194, 197.122, 200.069, 213.05 FS.
A RULE DEVELOPMENT WORKSHOP WILL BE HELD AT THE DATE, TIME AND PLACE SHOWN BELOW:
DATE AND TIME: August 14, 2012, 9:00 a.m.
PLACE: Conference Room 3503, Building 2, Capital Circle Office Complex, 2450 Shumard Oak Blvd., Tallahassee, Florida. The public can also participate in this workshop through a simultaneous electronic broadcast of this event by the Department of Revenue using WebEx and conference calling technology from their home or office. The requirements to participate are access to the Internet and a telephone. Specific information about how to participate in this electronic meeting will be included in the Agenda for this workshop posted on the Department’s Internet web site at: http://dor.myflorida.com/dor/property/legislation/.
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 48 hours before the workshop/meeting by contacting: Larry Green at (850)617-8871. 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: Larry Green, Senior Tax Specialist, Property Tax Oversight Program, Department of Revenue, 2450 Shumard Oak Boulevard, Tallahassee, Florida 32399-0129, telephone (850)617-8871, email email@example.com
THE PRELIMINARY TEXT OF THE PROPOSED RULE DEVELOPMENT IS AVAILABLE AT NO CHARGE FROM THE CONTACT PERSON LISTED ABOVE.