Purpose
The purpose of the proposed amendments is to implement legislative changes resulting from Chapter 2015-115, L.O.F., which amended Sections 194.011 and 194.013, F.S. Owners of multiple tangible personal property accounts may now file a single joint petition with a value adjustment board if the property appraiser determines the accounts are substantially similar. The effect of these proposed amendments include an updated Form DR-486, Petition the Value Adjustment Board Request for Hearing, which includes a statutory reference to the new subsection of statutes which allows a single joint petition for multiple tangible personal property accounts and updates the checkbox for requesting a property record card. Form DR486-PORT will be amended to correct a statutory cite as a result of the added statute subsection addressing multiple tangible personal property accounts. These two forms and Form DR-486DP have a statutory reference to update in the certification area to reflect paragraph (h) in s. 194.011(3), F.S.