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 VAB@dor.state.fl.us. 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.