Summary
The proposed amendments to Rule 12D-9.025, F.A.C. (Procedures for Conducting a Hearing; Presentation of Evidence; Testimony of Witnesses), specify the limitations currently provided in the rule apply to petitions to the value adjustment board requesting a decrease in the value of the property when the property appraiser seeks to present additional evidence that was unexpectedly discovered, and that would increase an assessment, and includes limitations for when the petition requests an increase in the value of property. The proposed amendments differentiate between limitations on the property appraiser seeking to present such additional evidence regarding petitions to the value adjustment board requesting a decrease in the value of the property from petitions requesting an increase in the value of property.