Published on: 19213098. Taxpayer Rights in Value Adjustment Board Proceedings, Definitions, Duties of the Board, Role of the Clerk of the Value Adjustment Board, Appointment of Special Magistrates to the Value Adjustment Board, Petition; Form and Filing Fee, Representation of the Taxpayer, Scheduling and Notice of a Hearing, Procedures for Remanding Value Assessments to the Property Appraiser, Recommended Decisions, Final Decisions
Published on: 19014442. The department is proposing amendments to various rules in Chapter 12D-9, Florida Administrative Code (F.A.C.), for the value adjustment board (VAB) process. The purpose of the amendment to Rule 12D-9.001, F.A.C., is to detail taxpayer rights to implement sections 10, 11, and 12 of Chapter 2016-128, Laws of Florida (L.O.F.) The purpose of the proposed amendment to Rule 12D-9.003, F.A.C., is to implement section 11 of Chapter 2016-128, L.O.F., adding the terms “petition” and “representative.” The department proposes removing reference to AGO 2002-058 from the Law Implemented because opinions do not constitute law that can be implemented. The purpose of the proposed amendment to Rule 12D-9.004, F.A.C., is to reflect the verbiage change “chair” from section 11 of Chapter 2016-128, L.O.F. The purpose of the proposed amendments to Rule 12D-9.005, F.A.C., is to implement section 11 of Chapter 2012-193, L.O.F., updating language from s. 194.032, F.S., and section 10 of Chapter 2016-128, L.O.F., adding the new types of hearings. The purpose of the proposed amendment to Rule 12D-9.007, F.A.C., is to update the clerk’s role for notifications and implement section 2 of Chapter 2013-72, L.O.F., to allow for electronic notification of board decisions. The proposed amendment to Rule 12D-9.010, F.A.C., is to reflect the different types of hearings an attorney special magistrate will hear from section 12 of Chapter 2016-128, L.O.F. The proposed amendment to Rule 12D-9.014, F.A.C., is to implement section 12 of Chapter 2016-128, L.O.F., adding a requirement from s. 194.035(1), F.S., to the prehearing checklist. The proposed amendment to Rule 12D-9.015, F.A.C., is to remove language superceded by statute; update the rule language to match the changes to the petition forms; implement new Forms DR-486POA and DR-486A; implement section 10 of Chapter 2016-128, L.O.F.; incorporate changes from sections 8 and 11 of Chapter 2016-128, L.O.F.; correct statute citations; and add how authorized parties sign and file petitions with the clerk. The proposed amendment to Rule 12D-9.017, F.A.C., is to implement section 11 of Chapter 2016-128, L.O.F., changing “agent” to “representative.” The purpose of the proposed amendment to Rule 12D-9.018, F.A.C., is to implement sections 1, 8, and 11 of Chapter 2016-128, L.O.F., providing for the requirements of additional types of representation for a taxpayer. The purpose of the proposed amendment to Rule 12D-9.019, F.A.C., is to implement section 10 of Chapter 2016-128, L.O.F. and section 8 of Chapter 2013-109, L.O.F., adding steps s. 194.032, F.S., provides for a board clerk when rescheduling a hearing for good cause. The purpose of the proposed amendment to Rule 12D-9.025, F.A.C., is to add when the property appraiser provides a revised property record card to the petitioner. The purpose of the proposed amendment to Rule 12D-9.029, F.A.C., is to clarify procedures when remanding a value assessment to the property appraiser. The purpose of the proposed amendment to Rules 12D-9.030 and 12D-9.032, F.A.C., is to implement section 11 of Chapter 2016-128, L.O.F., adding amendments from s. 194.034, F.S., regarding when the board prepares written decisions. The purpose of the proposed amendment to Rule 12D-9.034, F.A.C., is to implement section 11 of Chapter 2016-128, L.O.F., changing “agent” to “representative.” The effects of amending these rules are to clarify the procedures for VAB proceedings and reflect recent statutory changes.
Published on: 18779023. The department is proposing amendments to various rules in Chapter 12D-9, Florida
Administrative Code (F.A.C.), for the value adjustment board (VAB) process. The purpose of the amendment to Rule 12D-9.001, F.A.C., is to detail taxpayer rights to implement sections 10, 11, and 12 of Chapter 2016-128, Laws of Florida (L.O.F.) The purpose of the proposed amendment to Rule 12D-9.003, F.A.C., is to implement section 11 of Chapter 2016-128, L.O.F., adding the terms “petition” and “representative.” The department proposes removing reference to AGO 2002-058 from the Law Implemented because opinions do not constitute law that can be implemented. The purpose of the proposed amendment to Rule 12D-9.004, F.A.C., is to reflect the verbiage change “chair” from section 11 of Chapter 2016-128, L.O.F. The purpose of the proposed amendments to Rule 12D-9.005, F.A.C., is to implement section 11 of Chapter 2012-193, L.O.F., updating language from s. 194.032, F.S., and section 10 of Chapter 2016-128, L.O.F., adding the new types of hearings. The proposed amendment to Rule 12D-9.007, F.A.C., is to update the clerk’s role for notifications and implement section 2 of Chapter 2013-72, L.O.F., to allow for electronic notification of board decisions. The proposed amendment to Rule 12D-9.010, F.A.C., is to reflect the different types of hearings an attorney special magistrate will hear from section 12 of Chapter 2016-128, L.O.F. The proposed amendment to Rule 12D-9.014, F.A.C., is to implement section 12 of Chapter 2016-128, L.O.F., adding a requirement from s. 194.035(1), F.S., to the prehearing checklist. The proposed amendment to Rule 12D-9.015, F.A.C., is to remove language superceded by statute; update the rule language to match the changes to the petition forms; implement new Forms DR-486POA and DR-486A; implement section 10 of Chapter 2016-128, L.O.F.; incorporate changes from sections 8 and 11 of Chapter 2016-128, L.O.F.; correct statute citations; and add how authorized parties sign and file petitions with the clerk. The proposed amendment to Rule 12D-9.017, F.A.C., is to implement section 11 of Chapter 2016-128, L.O.F., changing “agent” to “representative.” The purpose of the proposed amendment to Rule 12D-9.018, F.A.C., is to implement sections 1, 8, and 11 of Chapter 2016-128, L.O.F., providing for the requirements of additional types of representation for a taxpayer. The purpose of the proposed amendment to Rule 12D-9.019, F.A.C., is to implement section 10 of Chapter 2016-128, L.O.F. and section 8 of Chapter 2013-109, L.O.F., adding steps for a board clerk when rescheduling a hearing for good cause provided in s. 194.032, F.S. The purpose of the proposed amendment to Rule 12D-9.025, F.A.C., is to and add when the property appraiser provides a revised property record card to the petitioner. The purpose of the proposed amendment to Rule 12D-9.029, F.A.C., is to clarify procedures when remanding a value assessment to the property appraiser. The purpose of the proposed amendment to Rules 12D-9.030 and 12D-9.032, F.A.C., is to implement section 11 of Chapter 2016-128, L.O.F., adding amendments from s. 194.034, F.S., regarding when the board prepares written decisions. The purpose of the proposed amendment to Rule 12D-9.034, F.A.C., is to implement section 11 of Chapter 2016-128, L.O.F., changing “agent” to “representative.” The effect of amending these rules is to clarify the procedures for VAB proceedings and reflect recent statutory changes.
Published on: 15959136. The purpose of the proposed amendments to Rule 12D-9.001, F.A.C., is to implement statutory changes enacted in Section 2 of Chapter 2012-193, Laws of Florida, and to conform this rule’s provisions to current law. The purpose of the proposed amendments to Rule 12D-9.007, F.A.C., is to implement Section 2 of Chapter 2013-72, Section 8 of Chapter 2013-109, and Sections 4 and 5 of Chapter 2013-192, Laws of Florida. The purpose of the proposed amendments to Rule 12D-9.015, F.A.C., is to conform this rule’s provisions to current law. The purpose of the proposed amendments to Rule 12D-9.019, F.A.C., is to implement statutory changes enacted in Sections 2 and 11 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. The proposed amendments to this rule also implement Section 8 of Chapter 2013-109, L.O.F., which amended Section 194.032(2), F.S. The purpose of the proposed amendment to Rule 12D-9.025, F.A.C., is to conform a provision in the rule regarding the property record card to current statute. The purpose of the proposed amendment to Rule 12D-9.031, F.A.C., is to conform a reference in this rule to the proposed changes to Rule 12D-9.019, F.A.C. The effect of amending Rules 12D-9.001, 12D-9.007, 12D-9.015, 12D-9.019, 12D-9.020, 12D-9.025, and 12D-9.031, F.A.C., is that statutorily current procedures about VAB activities and proceedings are available to all interested parties. This is the second rule development workshop to be held on the proposed amendments to these rules, except for Rule 12D-9.031, F.A.C., which was not included in the first rule development workshop. The first workshop was held on February 24, 2015. The proposed amendments to these rules will be posted on the Department’s Internet website at: http://dor.myflorida.com/dor/property/legislation/rules/.
Published on: 15609451. The purpose of the proposed amendments to Rule 12D-9.001, F.A.C., is to implement statutory changes enacted in Section 2 of Chapter 2012-193, Laws of Florida, and to conform this rule’s provisions to current law. The purpose of the proposed amendments to Rule 12D-9.007, F.A.C., is to implement Section 2 of Chapter 2013-72, Section 8 of Chapter 2013-109, and Sections 4 and 5 of Chapter 2013-192, Laws of Florida. The purpose of the proposed amendments to Rule 12D-9.015, F.A.C., is to conform this rule’s provisions to current law. The purpose of the proposed amendments to Rule 12D-9.019, F.A.C., is to implement statutory changes enacted in Sections 2 and 11 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. The proposed amendments to this rule also implement Section 8 of Chapter 2013-109, L.O.F., which amended Section 194.032(2), F.S. The purpose of the proposed amendment to Rule 12D-9.025, F.A.C., is to conform a provision in the rule regarding the property record card to current statute. The effect of amending Rules 12D-9.001, 12D-9.007, 12D-9.015, 12D-9.019, 12D-9.020, and 12D-9.025, F.A.C., is that statutorily current procedures about VAB activities and proceedings are available to all interested parties. The proposed amendments to these rules and the proposed changes to the forms that support these rules are posted on the Department’s Internet web site at: http://dor.myflorida.com/dor/property/legislation/rules/.
Published on: 13595343. The purpose of the proposed amendments to Rules 12D-9.001 and 12D-9.019, F.A.C., is to implement statutory changes enacted in Sections 2 and 11 of Chapter 2012-193, Laws of Florida. The effect of amending Rules 12D-9.001 and 12D-9.019, F.A.C., 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 petitioners to the VAB receive important information about their scheduled hearing; and, ensure the Department’s rules reflect recent statutory changes.
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 the proposed amendments to Rule 12D-9.020, F.A.C., is to make the rule consistent with the Administrative Law Judge’s ruling regarding the exchange of evidence within the VAB hearing process.