The purpose of these proposed rules is to establish uniform procedures for hearings before value adjustment boards and their special magistrates, and to adopt proposed uniform forms that support these procedures. The effect of these proposed rules ...

DEPARTMENT OF REVENUE
Property Tax Oversight Program

RULE NO: RULE TITLE
12D-9.001: Taxpayer Rights in Value Adjustment Board Proceedings
12D-9.002: Informal Conference Procedures
12D-9.003: Composition of Value Adjustment Board
12D-9.004: Duties of the Board
12D-9.005: Appointment of Clerk of the Value Adjustment Board
12D-9.006: Role of the Clerk of the Value Adjustment Board
12D-9.007: Appointment of Legal Counsel to the Value Adjustment Board
12D-9.008: Role of Legal Counsel to the Board
12D-9.009: Appointment of Special Magistrates to the Value Adjustment Board
12D-9.010: Role of Special Magistrates to the Value Adjustment Board
12D-9.011: Training of Special Magistrates, Value Adjustment Board Members and Legal Counsel
12D-9.012: Employment and Role of Board Appraisers or Evaluators
12D-9.013: Organizational Meeting of the Value Adjustment Board
12D-9.014: Prehearing Checklist
12D-9.102: Definitions
12D-9.106: Petition; Form and Filing Fee
12D-9.107: Representation of the Taxpayer
12D-9.108: Scheduling and Notice of a Hearing
12D-9.110: Exchange of Evidence
12D-9.111: Withdrawn or Settled Petitions; Petitions Acknowledged as Correct
12D-9.112: Hearings Before Board or Special Magistrates
12D-9.113: Procedures for Commencement of a Hearing
12D-9.115: Procedures for Conducting a Hearing; Presentation of Evidence; Testimony of Witnesses
12D-9.116: Process of Administrative Review
12D-9.117: Procedures for Conducting a Hearing by Electronic Media
12D-9.118: Disqualification or Recusal of Special Magistrates or Board Members
12D-9.119: Ex Parte Communication Prohibition
12D-9.120: Record of the Proceeding
12D-9.121: Petitions on Transfer of "Portability" Assessment Difference
12D-9.122: Procedures for Remanding Just Value or Classified Use Value Assessments
12D-9.131: Recommended Decisions
12D-9.132: Consideration and Adoption of Recommended Decisions of Special Magistrates by Value Adjustment Boards in Administrative Reviews
12D-9.133: Final Decisions
12D-9.134: Filing and Service
12D-9.145: Further Judicial Proceedings
12D-9.150: Duty of Clerk to Prepare and Transmit Record
12D-9.151: Procedures for Petitions on Denials for Tax Deferrals
12D-9.165: Certification of Assessment Rolls
12D-9.200: Public Notice of Findings and Results of Value Adjustment Board
PURPOSE AND EFFECT: The purpose of these proposed rules is to establish uniform procedures for hearings before value adjustment boards and their special magistrates, and to adopt proposed uniform forms that support these procedures. The effect of these proposed rules is that taxpayers who petition property tax matters to Value Adjustment Boards have access to comprehensive information about the procedures that govern the hearing of their petitions. Written comments may be submitted to the Department by email, and to an Internet site at http://dor.myflorida.com/dor/property/vabwb/vabws.html, which was specifically created to give the public access to all versions of the proposed rules and forms, to give the public a site to which they could submit comments, and to give the public the opportunity to view the comments submitted by others. The preliminary text of these proposed rules will be available from the contact person listed below or from the Department’s website stated above on or about July 24, 2009. General comments, questions, or suggestions about the value adjustment board process may be submitted by email to the Department at [e-mail].
SUBJECT AREA TO BE ADDRESSED: The subject area addressed by these proposed new rules in proposed new rule Chapter 12D-9, Florida Administrative Code, is the proposed procedures to be used by value adjustment boards to hear petitions from taxpayers. These proposed new rules on board procedures are being supported by proposed new and revised forms to be adopted in Rule 12D-16.002, Florida Administrative Code, for which a rule development workshop is also being held at the same date, time, and place as this workshop. A separate notice for the rule development workshop for these proposed new and revised forms is also being published in the Weekly.
SPECIFIC AUTHORITY: 194.011(5), 194.034, 195.027(1), 213.06(1) FS.
LAW IMPLEMENTED: ss. 3, 4, 5, and 6, Ch. 2008-197, L.O.F., 28.12, 192.001, 192.0105, 193.074, 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, 195.092, 195.096, 195.097, 196.011, 196.151, 196.193, 196.194, 197.122, 197.253, 197.301, 197.3041, 197.3047, 197.3073, 197.3079, 200.069, 213.05, 465.611, 475.611, Ch. 475, Part II FS., AGO 2002-058, AGO 2008-055, AGO 2008-056.
A RULE DEVELOPMENT WORKSHOP WILL BE HELD AT THE DATE, TIME AND PLACE SHOWN BELOW:
DATE AND TIME: August 4, 2009, 9:00 a.m.
PLACE: Training Room D, Building C-1, Taxworld, 5050 W. Tennessee Street, Tallahassee, Florida. The public can also participate in this workshop through a simultaneous electronic broadcast of this event by the Department of Revenue using WebEx, digital video production, and conference calling technology. The requirements to participate are access to the Internet and a phone. The public can participate in this electronic hearing by accessing the broadcast from their home or office. Specific information about how to participate in this electronic meeting from your home or office will be posted on the Property Tax Oversight Program’s VAB Internet site on or before July 24, 2009.
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 [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: Janice Forrester, Tax Law Specialist, Property Tax Oversight Program, Department of Revenue, P. O. Box 3000, Tallahassee, Florida 32315-3000, telephone [phone], [e-mail].

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