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Florida Administrative Code (Last Updated: April 18, 2024) |
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12. Department of Revenue |
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12D. Property Tax Oversight Program |
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12D-9. Requirements For Value Adjustment Boards In Administrative Reviews; Uniform Rules Of Procedure For Hearings Before Value Adjustment Boards |
1(1) The board clerk shall maintain a record of the proceeding. The record shall consist of:
17(a) The petition;
20(b) All filed documents, including all tangible exhibits and documentary evidence presented, whether or not admitted into evidence; and,
39(c) Meeting minutes and a verbatim record of the hearing.
49(2) The verbatim record of the hearing may be kept by any electronic means which is easily retrieved and copied. In counties that use special magistrates, the special magistrate shall accurately and completely preserve the verbatim record during the hearing, and may be assisted by the board clerk. In counties that do not use special magistrates, the board clerk shall accurately and completely preserve the verbatim record during the hearing. At the conclusion of each hearing, the board clerk shall retain the verbatim record as part of the petition file.
139(3) The record shall be maintained for four years after the final decision has been rendered by the board if no appeal is filed in circuit court, or for five years if an appeal is filed.
175(4) If requested by the taxpayer, the taxpayer’s representative, or the property appraiser, the board clerk shall retain these records until the final disposition of any subsequent judicial proceeding related to the same property.
209Rulemaking Authority 211194.011(5), 212194.034(1), 213195.027(1), 214213.06(1) FS. 216Law Implemented 218194.011, 219194.032, 220194.034, 221194.035 FS. 223History–New 3-30-10, Amended 9-19-17.
