The purpose of the proposed amendments to Rule 12D-16.002, F.A.C. is to revise various value adjustment board forms to incorporate statutory changes enacted in Chapter 2016-128, L.O.F., and to amend the forms to integrate other minor changes like ...  

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    DEPARTMENT OF REVENUE

    Property Tax Oversight Program

    RULE NO.:RULE TITLE:

    12D-16.002Index to Forms

    PURPOSE AND EFFECT: The purpose of the proposed amendments to Rule 12D-16.002, F.A.C. is to revise various value adjustment board forms to incorporate statutory changes enacted in Chapter 2016-128, L.O.F., and to amend the forms to integrate other minor changes like updating incorrect statutory references. The effect of these statutory changes will result in the removal of any parts of the forms which implement stricken statutory language (e.g. petitioner checking the appropriate box on the petition form to request a copy of the property record card), the addition of minor changes in terminology (e.g. replacing the term “agent” with the term “representative”), and the update of the forms to include new language (e.g. written authorization requirements to access taxpayer’s confidential information). The following forms will be amended: Form DR-481, Value Adjustment Board - Notice of Hearing; DR-486, Petition to Value Adjustment Board – Request for Hearing; DR-486DP, Petition to the Value Adjustment Board – Tax Deferral or Penalties – Request for Hearing; DR-486PORT, Petition to the Value Adjustment Board-Transfer of Homestead Assessment Difference - Request for Hearing; Form DR-485V, Decision of the Value Adjustment Board – Value Petition; Form DR-485WCN, Value Adjustment Board – Clerk’s Notice; Form DR-485WI, Value Adjustment Board – Withdrawal of Petition; Form DR-485XC, Decision of the Value Adjustment Board – Exemption, Classification, or Assessment Difference Transfer Petition. The statutory changes also will result in the promulgation of the following new forms: Form DR-486A, Written Authorization for Representation Before the Value Adjustment Board; and Form DR-486POA, Power of Attorney for Representation Before the Value Adjustment Board.

    Rule text is posted on the Department’s website at: http://dor.myflorida.com/dor/property/legislation/rules/.

    SUBJECT AREA TO BE ADDRESSED: Revise and create forms associated with the value adjustment board process to implement changes the Legislature adopted from 2016.

    RULEMAKING AUTHORITY: 195.027(1), 213.06(1) FS.

    LAW IMPLEMENTED: 92.525, 95.18, 136.03, 192.001(18), 192.0105, 193.052, 193.077, 193.085, 193.092, 193.114, 193.122, 193.155, 193.1554, 193.1555, 193.1556, 193.461, 193.501, 193.503, 193.625, 193.703, 194.011, 194.032, 194.034, 194.035, 194.037, 195.002, 195.022, 195.087, 196.011, 196.015, 196.031, 196.075, 196.095, 196.101, 196.121, 196.141, 196.151, 196.173, 196.183, 196.193, 196.1961, 196.1983, 196.1995, 196.202, 196.24, 196.26, 197.182, 197.222, 197.2423, 197.2425, 197.3632, 197.3635, 197.414, 197.432, 197.472, 197.502, 197.512, 197.552, 200.065, 200.069, 213.05, 218.12, 218.125, 218.66, 218.67 FS.

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

    DATE AND TIME: June 21, 2016, 10:00 a.m.

    PLACE: Capital Circle Office Complex, Building 2, Room 1220, 2450 Shumard Oak Blvd., Tallahassee, Florida.

    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 CottonM@dor.state.fl.us. 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: Mike Cotton, Property Tax Oversight Program, Department of Revenue, P.O. Box 3000, Tallahassee, Florida 32315-3000, telephone: (850)617-8870 or CottonM@dor.state.fl.us

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