RULE NO: RULE TITLE
12D-9.010: Property Taxpayer Rights and Responsibilities
12D-9.020: Appointment of Legal Counsel to the Board
12D-9.030: Role of Legal Counsel to the Board
12D-9.050: Composition of the Value Adjustment Board
12D-9.101: Scope of These Uniform Rules of Procedure
12D-9.103: Duties of the Board
12D-9.1033: Duties of Boards that Use Special Magistrates; Required Use; Qualifications; Clerk's Duties; List of Qualified Special Magistrates
12D-9.104: Duties of the Clerk
12D-9.105: Authority and Duties of Special Magistrates
12D-9.107: Representation of the Taxpayer
12D-9.108: Standards of Conduct
12D-9.109: Filing and Service
12D-9.1095: Written Authorization by Agent of Taxpayer to Receive Confidential Taxpayer Information
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-9.1145: Procedures for Remanded Assessments
12D-9.1146: Appeals to the Value Adjustment Board of Denials and of Amount of Transfer of Assessment Limitation Difference (Portability)
12D-9.115: Final Decisions
12D-9.116: Further Judicial Proceedings
12D-9.120: Duty of Clerk to Prepare and Transmit Record
12D-9.165: Certification of Assessment Rolls
12D-9.180: Complaints; Form Required
12D-9.190: Notice of Noncompliance from Department of Revenue
12D-9.200: Public Notice of Findings and Results of Value Adjustment Board
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. Notices for rule development workshops at which versions of these proposed new rules and new and amended forms were also discussed were published on: July 11, 2008, for a workshop that was held in Ft. Lauderdale, Florida, on July 28, 2008 (see Vol. 34, No. 28, pp. 3613-3614 of the Florida Administrative Weekly/F.A.W.); July 18, 2008, for a workshop that was held in Live Oak, Florida, on August 6, 2008 (see Vol. 34, No. 29, p. 3668 of the F.A.W.); July 18, 2008, for a workshop that was held in Tallahassee, Florida, on August 12, 2008 (see Vol. 34, No. 29, p. 3668 of the F.A.W.); September 19, 2008, for a workshop that was held in Tampa, Florida, on October 13, 2008 (see Vol. 34, No. 38, p. 4803, of the F. A.W.); September 19, 2008, for a workshop that was held in Panama City, Florida, on October 17, 2008 (see Vol. 34, No. 38, p. 4803, of the F.A.W.); October 31, 2008, for a workshop that was held in Orlando, Florida, on November 19, 2008 (see Vol. 34. No.44, pp. 5709-5711 of the F.A.W.); and, October 31, 2008, for a workshop that was held in Miami, Florida, on November 20, 2008 (see Vol. 34, No. 44, pp, 5709-5711 of the F.A.W.). Members of the public attended each of these workshops and made comments on the proposed rules and the proposed new and revised forms. In addition, written comments have been submitted to the Department by email, and to an Internet site at: http://dor.myflorida.com/dor/property/vabwb/vabws.html, which was created specifically to give the public access to all versions of the proposed rules and forms, to give the public a site to submit comments, and to view the comments submitted by others. The preliminary text of the proposed rules and forms will be available from the contact person listed below or from the Department’s website stated above on or about December 19, 2008. The deadline for submitting written comments on the draft which will be posted on or about December 19, 2008 is January 16, 2009. 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, 193.122, 194.011, 194.015, 194.032, 194.034, 194.035, 194.036, 194.037, 194.301, 195.002, 195.022, 195.096, 196.011, 197.122, 200.069, 213.05 FS.
IF REQUESTED IN WRITING AND NOT DEEMED UNNECESSARY BY THE AGENCY HEAD, A RULE DEVELOPMENT WORKSHOP WILL BE NOTICED IN THE NEXT AVAILABLE FLORIDA ADMINISTRATIVE WEEKLY.
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, Tax Auditor IV, Property Tax Oversight Program, Department of Revenue, P. O. Box 3000, Tallahassee, Florida 32315-3000, telephone (850)922-7945, 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 Auditor IV, Property Tax Oversight Program, Department of Revenue, P. O. Box 3000, Tallahassee, Florida 32315-3000, telephone (850)922-7945, ForrestJ@dor.state.fl.us
THE PRELIMINARY TEXT OF THE PROPOSED RULE DEVELOPMENT IS AVAILABLE AT NO CHARGE FROM THE CONTACT PERSON LISTED ABOVE.