Approval to publish Notices of Proposed Rule to hold public hearings on the proposed rules about uniform procedures and supporting forms for hearings before value adjustment boards and their special magistrates. These proposed rules include new ...  

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    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: Definitions
    12D-9.004: Composition of the Value Adjustment Board
    12D-9.005: Duties of the Board
    12D-9.006: Appointment of Clerk of the Value Adjustment Board
    12D-9.007: Role of the Clerk of the Value Adjustment Board
    12D-9.008: Appointment of Legal Counsel to the Value Adjustment Board
    12D-9.009: Role of Legal Counsel to the Board
    12D-9.010: Appointment of Special Magistrates to the Value Adjustment Board
    12D-9.011: Role of Special Magistrates to the Value Adjustment Board
    12D-9.012: Training of Special Magistrates, Value Adjustment Board Members and Legal Counsel
    12D-9.013: Employment and Role of Board Appraisers or Evaluators
    12D-9.014: Organizational Meeting of the Value Adjustment Board
    12D-9.015: Prehearing Checklist
    12D-9.016: Petition; Form and Filing Fee
    12D-9.017: Filing and Service
    12D-9.018: Ex Parte Communication Prohibition
    12D-9.019: Representation of the Taxpayer
    12D-9.020: Scheduling and Notice of a Hearing
    12D-9.021: Exchange of Evidence
    12D-9.022: Withdrawn or Settled Petitions; Petitions Acknowledged as Correct
    12D-9.023: Disqualification or Recusal of Special Magistrates or Board Members
    12D-9.024: Hearings Before Board of Special Magistrates
    12D-9.025: Procedures for Commencement of a Hearing
    12D-9.026: Procedures for Conducting a Hearing; Presentation of Evidence; Testimony of Witnesses
    12D-9.027: Procedures for Conducting a Hearing by Electronic Media
    12D-9.028: Process of Administrative Review
    12D-9.029: Petitions on Transfer of "Portability" Assessment Difference
    12D-9.030: Procedures for Remanding Just Value or Classified Use Value Assessments
    12D-9.031: Recommended Decisions
    12D-9.032: Consideration and Adoption of Recommended Decisions of Special Magistrates by Value Adjustment Boards in Administrative Reviews
    12D-9.033: Final Decisions
    12D-9.034: Further Judicial Proceedings
    12D-9.035: Record of the Proceeding
    12D-9.036: Duty of Clerk to Prepare and Transmit Record
    12D-9.037: Procedures for Petitions on Denials of Tax Deferrals
    12D-9.038: Certification of Assessment Rolls
    12D-9.039: Public Notice of Findings and Results of Value Adjustment Board

    The Department of Revenue announces a public meeting to which all persons are invited.

    DATE AND TIME: August 25, 2009, during a regular meeting of the Governor and Cabinet, which begins at 9:00 a.m.

    PLACE: Cabinet Meeting Room, Lower Level, The Capitol, Tallahassee, Florida

    GENERAL SUBJECT MATTER TO BE CONSIDERED: Approval to publish Notices of Proposed Rule to hold public hearings on the proposed rules about uniform procedures and supporting forms for hearings before value adjustment boards and their special magistrates. These proposed rules include new Chapter 12D-9 (Requirements for Value Adjustment Boards in Administrative Reviews; Uniform Rules of Procedure for Hearings) and revised Rule 12D-16.002 (Index to Forms), Florida Administrative Code. The Department held a rule development workshop on August 4, 2009, at which the public offered comments and concerns. The Department will produce a revised draft based on this workshop for review by the Governor and Cabinet before their meeting on August 25, 2009.

    A copy of the agenda and the meeting materials, including the revised draft, may be obtained by going to the Department’s Internet site: http://dor.myflorida.com/dor/rules or by contacting: Janice Forrester at (850)922-7945 or ForrestJ@dor.state.fl.us.

    Pursuant to the provisions of the Americans with Disabilities Act, any person requiring special accommodations to participate in this meeting is asked to advise the Department at least 48 hours before the meeting by contacting: Janice Forrester at (850)922-7945 or ForrestJ@dor.state.fl.us. If you are hearing or speech impaired, please contact the Department using the Florida Relay Service, 1(800)955-8771 (TDD) or 1(800)955-8770 (Voice).