Purpose
The purpose of amending Rule 12D-9.025(4), F.A.C., is to include provisions from section 194.035(1), F.S., as amended by section 4 of Chapter 2020-10, L.O.F. The rule amendment adds paragraph (g) to subsection (4) of the rule to include in the evidence procedure that an appraisal report cannot be submitted as evidence or considered by the value adjustment board or any special magistrate if the appraisal was performed by a person serving as a special magistrate in the same county for the same tax year.
Rule text is posted on the Department’s website at
http://floridarevenue.com/rules.