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Florida Administrative Code (Last Updated: March 13, 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 |
12D-9. Requirements For Value Adjustment Boards In Administrative Reviews; Uniform Rules Of Procedure For Hearings Before Value Adjustment Boards
| 12D-9.001. Taxpayer Rights in Value Adjustment Board Proceedings |
| 12D-9.002. Informal Conference Procedures |
| 12D-9.003. Definitions |
| 12D-9.004. Composition of the Value Adjustment Board |
| 12D-9.005. Duties of the Board |
| 12D-9.006. Clerk of the Value Adjustment Board |
| 12D-9.007. Role of the Clerk of the Value Adjustment Board |
| 12D-9.008. Appointment of Legal Counsel to the Value Adjustment Board |
| 12D-9.009. Role of Legal Counsel to the Board |
| 12D-9.010. Appointment of Special Magistrates to the Value Adjustment Board |
| 12D-9.011. Role of Special Magistrates to the Value Adjustment Board |
| 12D-9.012. Training of Special Magistrates, Value Adjustment Board Members and Legal Counsel |
| 12D-9.013. Organizational Meeting of the Value Adjustment Board |
| 12D-9.014. Prehearing Checklist |
| 12D-9.015. Petition; Form and Filing Fee |
| 12D-9.016. Filing and Service |
| 12D-9.017. Ex Parte Communication Prohibition |
| 12D-9.018. Representation of the Taxpayer |
| 12D-9.019. Scheduling and Notice of a Hearing |
| 12D-9.020. Exchange of Evidence |
| 12D-9.021. Withdrawn or Settled Petitions; Petitions Acknowledged as Correct; Non Appearance; Summary Disposition of Petitions |
| 12D-9.022. Disqualification or Recusal of Special Magistrates or Board Members |
| 12D-9.023. Hearings Before Board or Special Magistrates |
| 12D-9.024. Procedures for Commencement of a Hearing |
| 12D-9.025. Procedures for Conducting a Hearing; Presentation of Evidence; Testimony of Witnesses |
| 12D-9.026. Procedures for Conducting a Hearing by Electronic Media |
| 12D-9.027. Process of Administrative Review |
| 12D-9.028. Petitions on Transfer of “Portability” Assessment Difference |
| 12D-9.029. Procedures for Remanding Value Assessments to the Property Appraiser |
| 12D-9.030. Recommended Decisions |
| 12D-9.031. Consideration and Adoption of Recommended Decisions of Special Magistrates by Value Adjustment Boards in Administrative Reviews |
| 12D-9.032. Final Decisions |
| 12D-9.033. Further Judicial Proceedings |
| 12D-9.034. Record of the Proceeding |
| 12D-9.035. Duty of Clerk to Prepare and Transmit Record |
| 12D-9.036. Procedures for Petitions on Denials of Tax Deferrals |
| 12D-9.037. Certification of Assessment Rolls |
| 12D-9.038. Public Notice of Findings and Results of Value Adjustment Board |