 |
Florida Administrative Code (Last Updated: October 28, 2024) |
 |
12. Department of Revenue |
|
12D. Property Tax Oversight Program |
|
12D-9. Requirements For Value Adjustment Boards In Administrative Reviews; Uniform Rules Of Procedure For Hearings Before Value Adjustment Boards |
12D-9.021. Withdrawn or Settled Petitions; Petitions Acknowledged as Correct; Non Appearance; Summary Disposition of Petitions
1(1) A petitioner may withdraw a petition prior to the scheduled hearing. Form DR-485WI is prescribed by the department for such purpose; however, other written or electronic means may be used. Form DR-485WI is adopted and incorporated by reference in Rule 4212D-16.002, 43F.A.C. Form DR-485WI shall indicate the reason for the withdrawal as one of the following:
58(a) Petitioner agrees with the determination of the property appraiser or tax collector;
71(b) Petitioner and property appraiser or tax collector have reached a settlement of the issues;
86(c) Petitioner does not agree with the decision or assessment of the property appraiser or tax collector but no longer wishes to pursue a remedy through the value adjustment board process; or
118(d) Other specified reason.
122(2) The board clerk shall cancel the hearing upon receiving a notice of withdrawal from the petitioner and there shall be no further proceeding on the matter.
149(3) If a property appraiser or tax collector agrees with a petition challenging a decision to deny an exemption, classification, portability assessment difference transfer, or deferral, the property appraiser or tax collector shall issue the petitioner a notice granting said exemption, classification, portability assessment difference transfer, or deferral and shall file with the board clerk a notice that the petition was acknowledged as correct. The board clerk shall cancel the hearing upon receiving the notice of acknowledgement and there shall be no further proceeding on the matter acknowledged as correct.
239(4) If parties do not file a notice of withdrawal or notice of acknowledgement but indicate the same at the hearing, the board or special magistrate shall so state on the hearing record and shall not proceed with the hearing and shall not issue a decision. If a petition is withdrawn or acknowledged as correct under subsection (1), (2) or (3), or settlement is reached and filed by the parties, at any time before a recommended decision or final board decision is issued, the board, special magistrate or clerk need not issue such decision. The board clerk shall list and report all withdrawals, settlements, acknowledgements of correctness as withdrawn or settled petitions. Settled petitions shall include those acknowledged as correct by the property appraiser or tax collector.
366(5) For all withdrawn or settled petitions, a special magistrate shall not produce a recommended decision and the board shall not produce a final decision.
391(6) When a petitioner does not appear by the commencement of a scheduled hearing and the petitioner has not indicated a desire to have their petition heard without their attendance and a good cause request is not pending, the board or the special magistrate shall not commence or proceed with the hearing and shall produce a decision or recommended decision as described in this section. If the petitioner makes a good cause request before the decision, if no special magistrate is used, or recommended decision, if a special magistrate is used, is issued, the board or board designee shall rule on the good cause request before determining that the decision or recommended decision should be set aside and that the hearing should be rescheduled, or that the board or special magistrate should issue the decision or recommended decision.
529(7) When a petitioner does not appear by the commencement of a scheduled hearing and a good cause request is pending, the board or board designee shall rule on the good cause request before determining that the hearing should be rescheduled or that the board or special magistrate should issue a decision or recommended decision.
584(a) If the board or board designee finds good cause for the petitioner’s failure to appear, the board clerk shall reschedule the hearing.
607(b) If the board or board designee does not find good cause for the petitioner’s failure to appear, the board or special magistrate shall issue a decision or recommended decision.
637(8) Decisions issued under subsection (6) or (7) shall not be treated as withdrawn or settled petitions and shall contain:
657(a) A finding of fact that the petitioner did not appear at the hearing and did not state good cause; and,
678(b) A conclusion of law that the relief is denied and the decision is being issued in order that any right the petitioner may have to bring an action in circuit court is not impaired.
713(9) Copies of the forms incorporated in Rule 72112D-16.002, 722F.A.C., may be obtained at the Department’s Internet site: http://dor.myflorida.com/dor/property/forms/.
732Rulemaking Authority 734194.011(5), 735194.034(1), 736194.034, 737195.027(1) FS. 739Law Implemented 741193.155, 742194.011, 743194.032, 744194.037, 745213.05 FS. 747History–New 3-30-10.
