The purpose of the proposed amendments to Rules 12D-9.015 and 12D-9.020, F.A.C., is to include statutory changes enacted in Sections 1 and 2 of Chapter 2015-115, L.O.F., which amended Sections 194.011 and 194.013, F.S. Owners of multiple tangible ...  

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    DEPARTMENT OF REVENUE

    Property Tax Oversight Program

    RULE NOS.:RULE TITLES:

    12D-9.015Petition; Form and Filing Fee

    12D-9.020Exchange of Evidence

    PURPOSE AND EFFECT: The purpose of the proposed amendments to Rules 12D-9.015 and 12D-9.020, F.A.C., is to include statutory changes enacted in Sections 1 and 2 of Chapter 2015-115, L.O.F., which amended Sections 194.011 and 194.013, F.S. Owners of multiple tangible personal property (TPP) accounts may now file a single joint petition with a value adjustment board (VAB) if the property appraiser determines the accounts are substantially similar and will only be charged a single filing fee not to exceed $15. Proposed changes to Rule 12D-9.015(7), F.A.C. will include citing to Section 194.011(3)(g), F.S. and references to a TPP account. Proposed changes to Rule 12D-9.020(2)(c), F.A.C., will include adding provisions that the property record card will be provided to the petitioner with the requested documentation. This amendment also removes the language that the board clerk provides the property record card.

    SUBJECT AREA TO BE ADDRESSED: The subject of the proposed rule amendments is the value adjustment board proceedings.

    RULEMAKING AUTHORITY: 194.011(5), 194.034(1), 195.027(1), 213.06(1) FS.

    LAW IMPLEMENTED: 193.074, 193.155, 194.011, 194.013, 194.015, 194.032, 194.034, 194.035, 194.036, 194.171, 195.022, 195.084, 196.151, 197.2425, 197.301, 200.069, 213.05 FS.

    IF REQUESTED IN WRITING AND NOT DEEMED UNNECESSARY BY THE AGENCY HEAD, A RULE DEVELOPMENT WORKSHOP WILL BE NOTICED IN THE NEXT AVAILABLE FLORIDA ADMINISTRATIVE REGISTER.

    Pursuant to the provisions of the Americans with Disabilities Act, any person requiring special accommodations to participate in this workshop/meeting is asked to advise the agency at least 48 hours before the workshop/meeting by contacting: Janice Forrester at (850)617-8886 If you are hearing or speech impaired, please contact the agency using the Florida Relay Service, 1(800)955-8771 (TDD) or 1(800)955-8770 (Voice).

    THE PERSON TO BE CONTACTED REGARDING THE PROPOSED RULE DEVELOPMENT AND A COPY OF THE PRELIMINARY DRAFT, IF AVAILABLE, IS: Janice Forrester, Revenue Program Administrator, Property Tax Oversight Program, telephone: (850)617-8886 or email: ForrestJ@dor.state.fl.us. The proposed form will be posted on our website at http://dor.myflorida.com/dor/property/legislation/rules/.

    THE PRELIMINARY TEXT OF THE PROPOSED RULE DEVELOPMENT IS NOT AVAILABLE.

Document Information

Subject:
The subject of the proposed rule amendments is the value adjustment board proceedings.
Purpose:
The purpose of the proposed amendments to Rules 12D-9.015 and 12D-9.020, F.A.C., is to include statutory changes enacted in Sections 1 and 2 of Chapter 2015-115, L.O.F., which amended Sections 194.011 and 194.013, F.S. Owners of multiple tangible personal property (TPP) accounts may now file a single joint petition with a value adjustment board (VAB) if the property appraiser determines the accounts are substantially similar and will only be charged a single filing fee not to exceed $15. ...
Rulemaking Authority:
194.011(5), 194.034(1), 195.027(1), 213.06(1) FS.
Law:
193.074, 193.155, 194.011, 194.013, 194.015, 194.032, 194.034, 194.035, 194.036, 194.171, 195.022, 195.084, 196.151, 197.2425, 197.301, 200.069, 213.05 FS.
Contact:
Janice Forrester, Revenue Program Administrator, Property Tax Oversight Program, telephone 850-617-8886 or email ForrestJ@dor.state.fl.us. The proposed form will be posted on our website at http://dor.myflorida.com/dor/property/legislation/rules/.
Related Rules: (2)
12D-9.015. Petition; Form and Filing Fee
12D-9.020. Exchange of Evidence