Published on: 6495137. The Department is postponing requesting approval by the Governor and Cabinet at their meeting on December 9, 2008 to publish a Notice of Proposed Rulemaking to adopt proposed new rules in new Rule Chapter 12D-9, Florida Administrative Code (F.A.W.). This postponement is due to the volume and content of comments received at rule development workshops held in Orlando on November 19, 2008 and in Miami on November 20, 2008. The notice that originally scheduled this request for their approval was published in the November 26, 2008 edition of the F.A.W.; December 9, 2008, 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
Published on: 6495040. 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.
Published on: 6460702. Approval to publish a Notice of Proposed Rulemaking for proposed creation of the following rules in new Rule Chapter 12D-9, F.A.C. (Requirements for Value Adjustment Boards; Uniform Rules of Procedure for Hearings Before Value Adjustment Boards; Certifications and Complaints): Rule 12D-9.010 (Property Taxpayer Rights and Responsibilities); Rule 12D-9.020 (Appointment of Legal Counsel to the Board); Rule 12D-9.030 (Role of Legal Counsel to the Board); Rule 12D-9.050 (Composition of Value Adjustment Board); Rule 12D-9.101 (Scope of These Uniform Rules of Procedure); Rule 12D-9.102 (Definitions); Rule 12D-9.103 (Duties of the Board); Rule 12D-9.1033 (Duties of Boards that Use Special Magistrates; Required Use; Qualifications; Clerk’s Duties; List of Qualified Special Magistrates); Rule 12D-9.104 (Duties of the Clerk); Rule 12D-9.105 (Authority and Duties of Special Magistrates); Rule 12D-9.106 (Petition); Rule 12D-9.107 (Representation of the Taxpayer); Rule 12D-9.108 (Standards of Conduct); Rule 12D-9.109 (Filing and Service); Rule 12D-9.1095 (Written Authorization by Agent of Taxpayer to Receive Confidential Taxpayer Information); Rule 12D-9-110 (Exchange of Evidence); Rule 12D-9.111 (Notice of Hearing; Scheduling of Hearings; 4-Hour Rule; Presentation of Evidence; Testimony of Witnesses; Conducting Hearings by Electronic Media); Rule 12D-9.112 (Disqualification or Recusal of Special Magistrates); Rule 12D-9.113 (Ex Parte Communication Prohibition); Rule 12D-9.114 (Recordation); Rule 12D-9.1145 (Procedures for Remanded Assessments ); Rule 12D-9.1146 (Appeals to the Value Adjustment Board of Denials and of Amount of Transfer of Assessment Limitation Difference (Portability)); Rule 12D-9.115 (Final Decisions); Rule 12D-9.116 (Further Judicial Proceedings); Rule 12D-9.120 (Duty of Clerk to Prepare and Transmit Record); Rule 12D-9.165 (Certification of Assessment Rolls); Rule 12D-9.180 (Complaints; Form Required); Rule 12D-9.190 (Notice of Noncompliance from Department of Revenue); and, Rule 12D-9.200 (Public Notice of Findings and Results of Value Adjustment Board).; December 9, 2008, 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