Property Tax Oversight Program
RULE NO.:RULE TITLE:
12D-9.020Exchange of Evidence
NOTICE OF CHANGE
Notice is hereby given that the following changes have been made to the proposed rule in accordance with subparagraph 120.54(3)(d)1., F.S., published in Vol. 39, No. 187, September 25, 2013 issue of the Florida Administrative Register.
The Department has made changes to subsection (1) of the proposed rule based on comments received from the Joint Administrative Procedures Committee. A revised version of this proposed rule containing these changes is available at: http://dor.myflorida.com/dor/property/vab/draftrules.html. When adopted, subsection (1) of this rule will read as follows:
12D-9.020 Exchange of Evidence.
(1) Florida Statutes provide that at least fifteen (15) days before the hearing, the petitioner shall provide the property appraiser with a list and summary of evidence, accompanied by copies of documentation, to be presented at the hearing. The petitioner has the option of participating in an exchange of evidence with the property appraiser. If the petitioner chooses not to participate in the evidence exchange, the petitioner may still present evidence for consideration by the board or the special magistrate. However, as described in this section, if the property appraiser asks in writing for specific evidence before the hearing in connection with a filed petition, and the petitioner has this evidence and knowingly refuses to provide it to the property appraiser a reasonable time before the hearing, the evidence cannot be presented by the petitioner or accepted for consideration by the board or special magistrate. Reasonableness shall be determined by whether the material can be reviewed, investigated, and responded to or rebutted in the time frame remaining before the hearing. These requirements are more specifically described in subsection (8) of this rule and in paragraphs Rule 12D-9.025(4)(a) and (f), F.A.C.
