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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 department shall provide and conduct training for special magistrates at least once each state fiscal year available in at least five locations throughout the state. Such training shall emphasize:
32(a) The law that applies to the administrative review of assessments;
43(b) Taxpayer rights in the administrative review process;
51(c) The composition and operation of the value adjustment board;
61(d) The roles of the board, board clerk, board legal counsel, special magistrates, and the property appraiser or tax collector and their staff;
84(e) Procedures for conducting hearings;
89(f) Administrative reviews of just valuations, classified use valuations, property classifications, exemptions, and portability assessment differences;
105(g) The review, admissibility, and consideration of evidence;
113(h) Requirements for written decisions; and,
119(i) The department’s standard measures of value, including the guidelines for real and tangible personal property.
135(2) The training shall be open to the public.
144(3) 145Before any hearings are conducted, in those counties that do not use special magistrates, all members of the board or the board’s legal counsel must receive the training, including any updated modules, before conducting hearings, but need not complete the training examinations, and shall provide a statement acknowledging receipt of the training to the board clerk.
201(4)(a) Each special magistrate that has five years of experience and, in those counties that do not use special magistrates, each board member or the board legal counsel must receive the training, including any updated modules, before conducting hearings, but need not complete the training examinations, and shall provide a statement acknowledging receipt of the training to the board clerk.
261(b) Each special magistrate that has three years of experience must complete the training including any updated modules and examinations, and receive from the department a certificate of completion, before conducting hearings and shall provide a copy of the certificate of completion of the training and examinations, including any updated modules, to the board clerk.
316(5) The department’s training is the official training for special magistrates regarding administrative reviews. The board clerk and board legal counsel may provide orientation to the special magistrates relating to local operating or ministerial procedures only. Such orientation meetings shall be open to the public 361for observation363. This does not prevent board legal counsel from giving legal advice; however, to the fullest extent practicable, such legal advice should be in writing and public record. For requirements for decisions specifically based on legal advice see subsection 40212D-9.030(6) 403and paragraph 40512D-9.032(1)(b), 406F.A.C.
407(6) Meetings or orientations for special magistrates, for any instructional purposes relating to procedures for hearings, handling or consideration of petitions, evidence, worksheets, forms, decisions or related computer files, must be open to the public 442for observation444. Such meetings or orientations must be reasonably noticed to the public in the same manner as an organizational meeting of the board, or posted as reasonable notice on the board clerk’s website.
477Rulemaking Authority 479194.011(5), 480194.034(1), 481195.027(1), 482213.06(1) FS. 484Law Implemented 486194.011, 487194.032, 488194.034, 489194.035, 490195.022, 491195.084, 492213.05, 493475, Part II FS. History–New 3-30-10.
