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Florida Administrative Code (Last Updated: November 11, 2024) |
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12. Department of Revenue |
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12D. Property Tax Oversight Program |
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12D-13. Tax Collectors Rules And Regulations |
1(1) Any applicant denied a property tax deferral may appeal the tax collector’s decision to the value adjustment board (VAB). The petition must be filed with the VAB within 30 days after the tax collector sends the notice of denial.
41(2) Any tax deferral applicant or recipient may appeal any penalties imposed on them to the VAB. The petition must be filed with the VAB within 30 days after the penalties are imposed.
74(3) T76he petition must be filed using 82Form DR-486DP, Petition to The Value Adjustment Board ‒ Tax Deferral or Penalties ‒ Request for Hearing, incorporated by reference in Rule 10412D-16.002, 105F.A.C.
106Rulemaking Authority 108195.027(1), 109213.06(1) FS. 111Law Implemented 197114.2425, 115197.301 FS. 117History–New 4-5-16.
