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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 |
12D-9.031. Consideration and Adoption of Recommended Decisions of Special Magistrates by Value Adjustment Boards in Administrative Reviews
1(1) All recommended decisions shall comply with Sections 9194.301, 10194.034(2) 11and 12194.035(1), F.S. 14A special magistrate shall not submit to the board, and the board shall not adopt, any recommended decision that is not in compliance with Sections 39194.301, 40194.034(2) 41and 42194.035(1), F.S.
44(2) As provided in Sections 49194.034(2) 50and 51194.035(1), F.S., 53the board shall consider the recommended decisions of special magistrates and may act upon the recommended decisions without further hearing. If the board holds further hearing for such consideration, the board clerk shall send notice of the hearing to the parties. Any notice of hearing shall be in the same form as specified in subsection 10812D-9.019(3), 109F.A.C., but need not include items specified in subparagraphs 6. through 9. of that subsection. The board shall consider whether the recommended decisions meet the requirements of subsection (1), and may rely on board legal counsel for such determination. Adoption of recommended decisions need not include a review of the underlying record.
161(3) If the board determines that a recommended decision meets the requirements of subsection (1), the board shall adopt the recommended decision. When a recommended decision is adopted and rendered by the board, it becomes final.
197(4) If the board determines that a recommended decision does not comply with the requirements of subsection (1), the board shall proceed as follows:
221(a) The board shall request the advice of board legal counsel to evaluate further action and shall take the steps necessary for producing a final decision in compliance with subsection (1).
252(b) The board may direct a special magistrate to produce a recommended decision that complies with subsection (1) based on, if necessary, a review of the entire record.
280(c) The board shall retain any recommended decisions and all other records of actions under this rule section.
298Rulemaking Authority 300194.011(5), 301194.034(1), 302195.027(1), 303213.06(1) FS. 305Law Implemented 307193.122, 308194.011, 309194.032, 310194.034, 311194.035, 312194.301 FS. 314History–New 3-30-10, Amended 6-14-16.
