23915949, 12D-9.025 - Florida Administrative Rules, Law, Code, Register

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Florida Department of State and Division of Library and Information Services

Notice: 23915949

Notice of Development of Rulemaking

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-9.025

Procedures for Conducting a Hearing; Presentation of Evidence; Testimony of Witnesses

PURPOSE:

The purpose of amending Rule 12D-9.025(4), F.A.C., is to include provisions from section 194.035(1), F.S., as amended by section 4 of Chapter 2020-10, L.O.F. The rule amendment adds paragraph (g) to subsection (4) of the rule to include in the evidence procedure that an appraisal report cannot be submitted as evidence or considered by the value adjustment board or any special magistrate if the appraisal was performed by a person serving as a special magistrate in the same county for the same tax year. 
Rule text is posted on the Department’s website at  
http://floridarevenue.com/rules.

SUBJECT:

Appraisal reports performed by a person serving as a special magistrate as evidence in a value adjustment board proceeding.

RULEMAKING AUTHORITY:

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

LAW:

193.092, 194.011, 194.032, 194.034, 194.035 FS.

PRINT PUBLISH DATE:

11/23/2020 Vol. 46/228

RELATED STATUTES
AND LAWS:

194.011(5), 194.034(1), 195.027(1) FS., 193.092, 194.011, 194.032, 194.034, 194.035 FS.

OVERSIGHT COMMITTEE:

Joint Administrative Procedures Committee
Florida Administrative Law Central Online Network (F.A.L.C.O.N.)

RELATED COURT CASES:

Division of Administrative Hearings

FEDERAL eRULEMAKING
WEB PORTAL:

Regulations.gov

HOW TO LINK TO
THIS NOTICE:

http://www.flrules.org/gateway/ruleno.asp?id=12D-9.025&PDate=11/23/2020&Section=1

REFERENCE MATERIALS:

No reference(s).

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