The purpose of these proposed rule changes is to set forth administrative review procedures and standards for making board decisions and special magistrate recommended decisions including the value of property, the denial of exemptions, and the ...

DEPARTMENT OF REVENUE
Property Tax Oversight Program

RULE NO: RULE TITLE
12D-10.001: Composition of Value Adjustment Board
12D-10.002: Appointment and Employment of Special Magistrates
12D-10.003: Powers, Authority, Duties and Functions of Value Adjustment Board
12D-10.004: Receipt of Taxpayer's Petition to Be Acknowledged
12D-10.0044: Uniform Procedures for Hearings; Procedures for Information and Evidence Exchange Between the Petitioner and Property Appraiser, Consistent with Section 194.032, F.S.; Organizational Meeting; Uniform Procedures to be Available to Petitioners
12D-10.005: Duty of Clerk to Prepare and Transmit Record
12D-10.006: Public Notice of Findings and Results of Value Adjustment Board
PURPOSE AND EFFECT: The purpose of these proposed rule changes is to set forth administrative review procedures and standards for making board decisions and special magistrate recommended decisions including the value of property, the denial of exemptions, and the denial of classifications and deferrals. It is anticipated that Chapter 12D-10, Florida Administrative Code, will be substantially rewritten and that additional rule sections will be added. The preliminary text of the proposed rule will be available from the contact person listed below or from the Department’s website at http://dor.myflorida.com/dor/property/vabwb/vabws.html on or about October 6, 2008. General comments, questions, or suggestions about the value adjustment board process may be submitted to the Department at [e-mail].
The effect of these proposed rule changes is to set forth clear, equitable, and uniform administrative review procedures and standards for taxpayers who petition property tax matters to Value Adjustment Boards, including the value of property, the denial of exemptions, and the denial of classifications and deferrals.
SUBJECT AREA TO BE ADDRESSED: The subject of this workshop is the property tax value adjustment board process.
SPECIFIC AUTHORITY: 194.011(5), 194.034(1), 195.027(1), 213.06(1) FS.
LAW IMPLEMENTED: Ch. 2008-197, Laws of Florida, 193.122, 194.011, 194.015, 194.032, 194.034, 194.035, 194.036, 194.037, 194.301, 195.002, 195.096, 195.022, 196.011, 197.122, 200.069, 213.05 FS.
A RULE DEVELOPMENT WORKSHOP WILL BE HELD AT THE DATE, TIME AND PLACE SHOWN BELOW:
DATE AND TIME: Tampa, Florida – October 13, 2008; 10:00 a.m.; Panama City, Florida – October 17, 2008; 10:00 a.m. CST.
PLACE: Tampa, Florida – Hillsborough County Extension Service, 5339 County Road 579, Seffner, FL; Panama City, Florida – City Hall, 9 Harrison Avenue, 2nd Floor, Panama City, FL.
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 2 days before the workshop/meeting by contacting: Janice Forrester, [phone], e-mail address: [e-mail]. 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 address: [e-mail]

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