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 The proposed amendment to Rule 12D-9.015, F.A.C., is to remove language superceded by statute; update the rule language to match the changes to the petition forms; implement new Forms DR-486POA and DR-486A; implement section 10 of Chapter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: 18538172. Adoption and approval to file and certify with the Secretary of State under Chapter 120, Florida Statutes, proposed amendments to rules in Chapter 12D-9, (Requirements For Value Adjustment Board in Administrative Reviews; Uniform Rules For Procedure For Hearings Before Value Adjustment Boards) about the value adjustment board proceedings based on JAPC findings during a review.; February 7, 2017, during a regular meeting of the Governor and Cabinet which begins at.9:00 a.m.; Cabinet Meeting Room, Lower Level, the Capitol, Tallahassee, Florida. Please refer to the Cabinet Agenda posted to the Department’s Internet site at http://floridarevenue.com/dor/rules/ prior to attending a meeting.
Published on: 18379771. In response to a Joint Administrative Procedure Committee (JAPC) staff review, the Department is amending the listed rules. The proposed amendment to Rule 12D-9.007, F.A.C., is to remove subsection (15), which does not meet the definition of a rule based on a JAPC staff finding. The proposed amendment to Rule 12D-9.015(2)(e), F.A.C., is to implement s. 10 of Chapter 2016-128, L.O.F., which amended s. 194.032(2), F.S., removing the requirement of a check box for the petitioner to request a copy of the property record card on the petition forms. Section 194.032(2)(a), F.S., instructs the property appraiser, when he or she receives a petition from the clerk, to provide a copy of the property record card or notify the petitioner the property record card is available online. The purpose of the proposed amendment to Rule 12D-9.019(5)(b), F.A.C., is to implement s. 8 of Chapter 2013-109 and s. 2 of Chapter 2012-193, L.O.F., to add amended provisions from Chapter 194, F.S., and remove outdated language. This amendment will allow the value adjustment board (VAB) to hear a petition within a block of time and limit the petitioner’s wait time to two hours after the scheduled time for the hearing to commence. The effect of amending these rules is to have statutorily current procedures for VAB activities and proceedings available to all interested parties.
Published on: 18155992. In response to a Joint Administrative Procedure Committee (JAPC) staff review, the Department is amending the listed rules. The proposed amendment to Rule 12D-9.007, F.A.C., is to remove subsection (15), which does not meet the definition of a rule based on a JAPC staff finding. The proposed amendment to Rule 12D-9.015(2)(e), F.A.C., is to implement s. 10 of Chapter 2016-128, L.O.F., which amended s. 194.032(2), F.S., removing the requirement of a check box for the petitioner to request a copy of the property record card on the petition forms. Section 194.032(2)(a), F.S., instructs the property appraiser, when he or she receives a petition from the clerk, to provide a copy of the property record card or notify the petitioner the property record card is available online. The purpose of the proposed amendment to Rule 12D-9.019(5)(b), F.A.C., is to implement s. 8 of Chapter 2013-109 and s. 2 of Chapter 2012-193, L.O.F., to add amended provisions from Chapter 194, F.S., and remove outdated language. This amendment will allow the value adjustment board (VAB) to hear a petition within a block of time and limit the petitioner’s wait time to two hours after the scheduled time for the hearing to commence. The effect of amending these rules is to have statutorily current procedures for VAB activities and proceedings available to all interested parties.
Published on: 17285611. The purpose of the proposed amendments to Rules 12D-9.007(5), 12D-9.015, 12D-9.019(3), 12D-9.020, 12D-9.025 and 12D-9.031, F.A.C., is to include statutory changes enacted in Sections 1 and 2 of Chapter 2015-115, L.O.F., which amended Subsections (3) and (4) of 194.011 and Subsection (3) of 194.013, F.S. as well as statutory changes enacted in Section 8 of Chapter 2013-109, L.O.F., which amended Section 194.032, F.S. The effect of these statutory changes will result in the following proposed changes to the rules listed below: Rules 12D-9.015(7) and 12D-9.015(8), F.A.C. will be amended as a result of the statutory changes in Subsection (3) of 194.011, F.S. and Subsection (1) of 194.013, F.S., which now provides that owners of multiple tangible personal property (TPP) accounts may file a single joint petition with a value adjustment board (VAB) if the property appraiser determines the accounts are substantially similar and will only be charged a single filing fee not to exceed $15. The proposed changes to subsection 12D-9.015(7), F.A.C. will include citing to Section 194.011(3)(g), F.S. and the addition of all necessary references to a TPP account. The proposed changes to subsection 12D-9.015(8), F.A.C., will update the process for filing single joint petitions to include TPP and restructure the rule for clarification. Paragraph 12D-9.020(2)(c), F.A.C., will be amended as a result of statutory changes to 194.011(4), F.S., which now provides that the evidence list, provided by the property appraiser during evidence exchange, must contain the property record card. The proposed changes to 12D-9.020(2)(c) include removing the language that the board clerk provides the property record card. Rules 12D-9.007(5), 12D-9.015(12), 12D-9.019(3)(b), and 12D-9.025, F.A.C. will be amended to remove the requirements for the VAB clerk to provide the property record card to the taxpayer as a result of the statutory changes to Section 194.032, which provide that “the property appraiser must provide a copy of the property record card to the petitioner upon receipt of the petition from the clerk regardless of whether the petitioner initiates evidence exchange, unless the property record card is available online from the property appraiser,” if the petitioner checks the appropriate box on the petition form to request a copy of the property record card. As a result of the statutory changes to Section 194.032, there is also a proposed change to 12D-9.031, F.A.C. to make a citation update to a cross-referenced rule.
Rule text is posted on the Department’s website at: http://dor.myflorida.com/dor/property/legislation/rules/.