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 |
Effective on Thursday, November 1, 2012
1(1) The references in these rules to the tax collector are for the handling of petitions of denials of tax deferrals under Section 24197.2425, F.S., 26and petitions of penalties imposed under Section 33197.301, F.S.
35(2) To the extent possible where the context will permit, such petitions shall be handled procedurally under this rule chapter in the same manner as denials of exemptions.
63Rulemaking Authority 65194.011(5), 66194.034(1), 67195.027(1), 68213.06(1) FS. 70Law Implemented 72194.032, 73194.036, 74197.2425, 75197.301, 76213.05 FS. 78History–New 3-30-10, Amended 11-1-12.