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Florida Administrative Code (Last Updated: October 28, 2024) |
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12. Department of Revenue |
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12D. Property Tax Oversight Program |
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12D-1. General Rules |
1(1) All property appraisers involved in any way in legal proceedings in their official capacity shall, upon receipt of process, immediately furnish a copy of the initial pleading in the case to the Department, even if the Department is named as a party to the proceedings. Each appraiser shall thereafter furnish a copy of the answer filed in response to the initial pleading, any counter or cross-claims and replies thereto, and the final judgment in the proceedings to the Department.
81(2) At the same time the initial pleading is furnished to the Department, the property appraiser shall advise the Department of the assessed valuation of the property in issue if the same is not stated in the initial pleading.
120(3) For purposes of subsections (1) and (2) above, “pleadings” are defined as the complaint or petition, the answer to it, an answer to it, an answer to a counterclaim stated as such, an answer to a cross-claim if the answer contains a cross-claim, a third party complaint and answer if a person who was not an original party is summoned as a third party defendant and notices of appeal to higher courts from decisions of the Circuit Courts.
199(4) A property appraiser involved in any way in an appeal from the decision of a court, shall promptly notify the Department of the existence of said appeal and shall briefly inform the Department of the legal issues involved in the appeal. The property appraiser shall advise the Department as to the date set for oral argument in the cause and shall furnish the Department all rendered judgments, decisions, orders, or decrees made in such cases. Upon request by the Department, the property appraiser shall furnish all pleadings filed, served, or introduced in the appellate proceedings. Such pleadings shall include but, shall not be limited to, assignments of error, briefs, notions and petitions.
312Rulemaking Authority 314195.027(1) 315213.06(1) FS. 317Law Implemented 319194.181, 320195.027, 321195.092 FS. 323History–New 10-12-76, Formerly 12D-1.07.
