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/.
Published on: 17088313. 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 12D-9.015(7) 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 Rule 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. Rule 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 appraiser’s 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/.
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: 8182646. Taxpayer Rights in Value Adjustment Board Proceedings, Informal Conference Procedures, Definitions, Composition of the Value Adjustment Board, Duties of the Board, Clerk of the Value Adjustment Board, Role of the Clerk of the Value Adjustment Board, Appointment of Legal Counsel to the Value Adjustment Board, Role of Legal Counsel to the Board, Appointment of Special Magistrates to the Value Adjustment Board, Role of Special Magistrates to the Value Adjustment Board, Training of Special Magistrates, Value Adjustment Board Members and Legal Counsel, Organizational Meeting of the Value Adjustment Board, Prehearing Checklist, Petition; Form and Filing Fee, Filing and Service, Ex Parte Communication Prohibition, Representation of the Taxpayer, Scheduling and Notice of a Hearing, Exchange of Evidence, Withdrawn or Settled Petitions; Petitions Acknowledged as Correct; Non Appearance; Summary Disposition of Petitions, Disqualification or Recusal of Special Magistrates or Board Members, Hearings Before Board or Special Magistrates, Procedures for Commencement of a Hearing, Procedures for Conducting a Hearing; Presentation of Evidence; Testimony of Witnesses, Procedures for Conducting a Hearing by Electronic Media, Process of Administrative Review, Petitions on Transfer of “Portability” Assessment Difference, Procedures for Remanding Value Assessments to the Property Appraiser, Recommended Decisions, Consideration and Adoption of Recommended Decisions of Special, Final Decisions, Further Judicial Proceedings, Record of the Proceeding, Duty of Clerk to Prepare and Transmit Record, Procedures for Petitions on Denials of Tax Deferrals, Certification of Assessment Rolls, Public Notice of Findings and Results of Value Adjustment Board
Published on: 7781357. Taxpayer Rights in Value Adjustment Board Proceedings, Informal Conference Procedures, Definitions, Composition of the Value Adjustment Board, Duties of the Board, Clerk of the Value Adjustment Board, Role of the Clerk of the Value Adjustment Board, Appointment of Legal Counsel to the Value Adjustment Board, Role of Legal Counsel to the Board, Appointment of Special Magistrates to the Value Adjustment Board, Role of Special Magistrates to the Value Adjustment Board, Training of Special Magistrates, Value Adjustment Board Members and Legal Counsel, Organizational Meeting of the Value Adjustment Board, Prehearing Checklist, Petition; Form and Filing Fee, Filing and Service, Ex Parte Communication Prohibition, Representation of the Taxpayer, Scheduling and Notice of a Hearing, Exchange of Evidence, Withdrawn or Settled Petitions; Petitions Acknowledged as Correct, Disqualification or Recusal of Special Magistrates or Board Members, Hearings Before Board or Special Magistrates, Procedures for Commencement of a Hearing, Procedures for Conducting a Hearing; Presentation of Evidence; Testimony of Witnesses, Procedures for Conducting a Hearing by Electronic Media, Process of Administrative Review, Petitions on Transfer of “Portability” Assessment Difference, Procedures for Remanding Just Value or Classified Use Value Assessments, Recommended Decisions, Consideration and Adoption of Recommended Decisions of Special, Final Decisions, Further Judicial Proceedings, Record of the Proceeding, Duty of Clerk to Prepare and Transmit Record, Procedures for Petitions on Denials of Tax Deferrals, Certification of Assessment Rolls, Public Notice of Findings and Results of Value Adjustment Board
Published on: 7592498. The purpose of these proposed rules is to establish uniform procedures for hearings before value adjustment boards and their special magistrates, and to consider uniform forms related to these procedures. The effect of these proposed rules is that taxpayers who petition property tax matters to Value Adjustment Boards have access to comprehensive information about the procedures that govern the hearing of their petitions.
Published on: 7502482. Approval to publish Notices of Proposed Rule to hold public hearings on the proposed rules about uniform procedures and supporting forms for hearings before value adjustment boards and their special magistrates. These proposed rules include new Chapter 12D-9 (Requirements for Value Adjustment Boards in Administrative Reviews; Uniform Rules of Procedure for Hearings) and revised Rule 12D-16.002 (Index to Forms), Florida Administrative Code. The Department held a rule development workshop on August 4, 2009, at which the public offered comments and concerns. The Department will produce a revised draft based on this workshop for review by the Governor and Cabinet before their meeting on August 25, 2009.; August 25, 2009, 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