The purpose of the proposed amendments to Rule 12D-9.001, F.A.C., is to implement statutory changes enacted in Section 2 of Chapter 2012-193, Laws of Florida, and to conform this rule’s provisions to current law. The purpose of the proposed ...

 

DEPARTMENT OF REVENUE

Property Tax Oversight Program

RULE NOS.:RULE TITLES:

12D-9.001Taxpayer Rights in Value Adjustment Board Proceedings

12D-9.007Role of the Clerk of the Value Adjustment Board

12D-9.015Petition; Form and Filing Fee

12D-9.019Scheduling and Notice of a Hearing

12D-9.020Exchange of Evidence

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

12D-9.031Consideration and Adoption of Recommended Decisions of Special Magistrates by Value Adjustment Boards in Administrative Reviews

PURPOSE AND EFFECT: The purpose of the proposed amendments to Rule 12D-9.001, F.A.C., is to implement statutory changes enacted in Section 2 of Chapter 2012-193, Laws of Florida, and to conform this rule’s provisions to current law. The purpose of the proposed amendments to Rule 12D-9.007, F.A.C., is to implement Section 2 of Chapter 2013-72, Section 8 of Chapter 2013-109, and Sections 4 and 5 of Chapter 2013-192, Laws of Florida. The purpose of the proposed amendments to Rule 12D-9.015, F.A.C., is to conform this rule’s provisions to current law. The purpose of the proposed amendments to Rule 12D-9.019, F.A.C., is to implement statutory changes enacted in Sections 2 and 11 of Chapter 2012-193, Laws of Florida. The purpose of the proposed amendments to Rule 12D-9.020, F.A.C., is to implement the Administrative Law Judge’s ruling in Rob Turner, Hillsborough County Property Appraiser v. Department of Revenue, DOAH Case No 11-677, Summary Final Order dated June 22, 2011. The proposed amendments to this rule also implement Section 8 of Chapter 2013-109, L.O.F., which amended Section 194.032(2), F.S. The purpose of the proposed amendment to Rule 12D-9.025, F.A.C., is to conform a provision in the rule regarding the property record card to current statute. The purpose of the proposed amendment to Rule 12D-9.031, F.A.C., is to conform a reference in this rule to the proposed changes to Rule 12D-9.019, F.A.C. The effect of amending Rules 12D-9.001, 12D-9.007, 12D-9.015, 12D-9.019, 12D-9.020, 12D-9.025, and 12D-9.031, F.A.C., is that statutorily current procedures about VAB activities and proceedings are available to all interested parties. This is the second rule development workshop to be held on the proposed amendments to these rules, except for Rule 12D-9.031, F.A.C., which was not included in the first rule development workshop. The first workshop was held on February 24, 2015. The proposed amendments to these rules will be posted on the Department’s Internet website at: http://dor.myflorida.com/dor/property/legislation/rules/.

SUBJECT AREA TO BE ADDRESSED: The subject of the proposed rule amendments to Rules 12D-9.001, 12D-9.007, 12D-9.015, 12D-9.019, 12D-9.020, 12D-9.025, and 12D-9.031, F.A.C. is the rights granted to petitioners in VAB proceedings and the specific procedures that must be used in VAB activities.

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

LAW IMPLEMENTED: 192.0105, 193.074, 193.092, 193.122, 193.155, 194.011, 194.013, 194.015, 194.032, 194.034, 194.035, 194.036, 194.037, 194.171, 194.301, 195.002, 195.022, 195.027, 195.084, 195.096, 196.011, 196.151, 196.193, 196.194, 197.122, 197.2425, 197.301, 200.069 FS.

A RULE DEVELOPMENT WORKSHOP WILL BE HELD AT THE DATE, TIME AND PLACE SHOWN BELOW:

DATE AND TIME: May 19, 2015, 10:00 a.m.

PLACE: Conference Room 3503, Building 2, Capital Circle Office Complex, 2450 Shumard Oak Blvd., Tallahassee, Florida. The public can also participate in this second workshop through our teleconference system using instructions that will be included with the agenda for this workshop. The agenda and supporting information for this second workshop will be posted on the Department’s Internet web site at: http://dor.myflorida.com/dor/property/legislation/rules/.

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: Mike Cotton at [phone]. 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: Steve Keller, Executive Senior Attorney, Office of the General Counsel, Department of Revenue, 2450 Shumard Oak Boulevard, Tallahassee, Florida 32399-0104, telephone: [phone], email: [e-mail]

THE PRELIMINARY TEXT OF THE PROPOSED RULE DEVELOPMENT IS AVAILABLE AT NO CHARGE FROM THE CONTACT PERSON LISTED ABOVE.