The purpose of amending Rule 12D-9.025(4), F.A.C., is to include provisions from section 194.035(1), F.S., as amended by section 4 of Chapter 2020-10, L.O.F. The rule amendment adds paragraph (g) to subsection (4) of the ....

 

DEPARTMENT OF REVENUE

Property Tax Oversight Program

RULE NO.:RULE TITLE:

12D-9.025Procedures for Conducting a Hearing; Presentation of Evidence; Testimony of Witnesses

PURPOSE AND EFFECT: The purpose of amending Rule 12D-9.025(4), F.A.C., is to include provisions from section 194.035(1), F.S., as amended by section 4 of Chapter 2020-10, L.O.F. The rule amendment adds paragraph (g) to subsection (4) of the rule to include in the evidence procedure that an appraisal report cannot be submitted as evidence or considered by the value adjustment board or any special magistrate if the appraisal was performed by a person serving as a special magistrate in the same county for the same tax year.

Rule text is posted on the Department’s website at

http://floridarevenue.com/rules.

SUBJECT AREA TO BE ADDRESSED: Appraisal reports performed by a person serving as a special magistrate as evidence in a value adjustment board proceeding.

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

LAW IMPLEMENTED: 193.092, 194.011, 194.032, 194.034, 194.035 FS.

IF REQUESTED IN WRITING AND NOT DEEMED UNNECESSARY BY THE AGENCY HEAD, A RULE DEVELOPMENT WORKSHOP WILL BE HELD AT THE DATE, TIME AND PLACE SHOWN BELOW:

DATE AND TIME: December 9, 2020, 10:00 a.m.

PLACE: 2450 Shumard Oak Boulevard, Building 2, Room 1220, Tallahassee, Florida 32399.

SPECIAL COVID-19 CONSIDERATIONS: The Governor of the State of Florida has declared a state of emergency due to the COVID-19 pandemic. To minimize exposure to COVID-19 and help protect visitors and employees, Department offices are temporarily closed to the public. If Department offices remain closed to the public at the time of this workshop due to the COVID-19 pandemic, the workshop will take place using electronic media. Anyone wishing to participate in this public workshop must register at https://attendee.gotowebinar.com/register/4971823766125770508. Additional updates, including any potential developments regarding the closure status of Department offices, may be found on the Department’s website at: http://floridarevenue.com/rules.

The agenda for this workshop will include specific information about how to participate in this electronic meeting and will be on the Department’s website at http://floridarevenue.com/rules.

THE PERSON TO BE CONTACTED REGARDING THE PROPOSED RULE DEVELOPMENT AND A COPY OF THE PRELIMINARY DRAFT, IF AVAILABLE, IS: Mike Cotton, Property Tax Oversight Program, telephone [phone] or email [e-mail].

THE PRELIMINARY TEXT OF THE PROPOSED RULE DEVELOPMENT IS: Published on the Department’s website at http://floridarevenue.com/rules.