Florida Administrative Code › 12 - DEPARTMENT OF REVENUE › 12D - Property Tax Oversight Program › Chapter 12D-9 - REQUIREMENTS FOR VALUE ADJUSTMENT BOARDS IN ADMINISTRATIVE REVIEWS; UNIFORM RULES OF PROCEDURE FOR HEARINGS BEFORE VALUE ADJUSTMENT BOARDS › Part II - PETITIONS; REPRESENTATION OF THE TAXPAYER; SCHEDULING AND NOTICE OF A HEARING; EXCHANGE OF EVIDENCE; WITHDRAWN OR SETTLED PETITIONS; HEARING PROCEDURES; DISQUALIFICATION OR RECUSAL; EX PARTE COMMUNICATION PROHIBITION; RECORD OF THE PROCEEDING, PETITIONS ON TRANSFER OF "PORTABILITY" ASSESSMENT DIFFERENCE; REMAINING ASSESSMENTS; RECOMMENDED DECISIONS; CONSIDERATION AND ADOPTION OF RECOMMENDED DECISIONS; FINAL DECISIONS; FURTHER JUDICIAL PROCEEDINGS › Section 12D-9.019 - Scheduling and Notice of a Hearing

Current through Reg. 50, No. 138; July 16, 2024
(1)
(a) The board clerk shall prepare a schedule
				  of appearances before the board or special magistrates based on timely filed
				  petitions, and shall notify each petitioner of the scheduled time of
				  appearance. The board clerk shall simultaneously notify the property appraiser
				  or tax collector. The board clerk may electronically send this notification to
				  the petitioner, if the petitioner indicates on his or her petition this means
				  of communication for receiving notices, materials, and
				  communications.
(b) When scheduling
				  hearings, the board clerk shall consider:
1.
				  The anticipated amount of time if indicated on the petition,
2. The experience of the petitioner,
3. The complexity of the issues or
				  the evidence to be presented,
4.
				  The number of petitions/parcels to be heard at a single hearing,
5. The efficiency or difficulty for the
				  petitioner of grouping multiple hearings for a single petitioner on the same
				  day; and,
6. The likelihood of
				  withdrawals, cancellations of hearings or failure to
				  appear.
(c) Upon request
				  of a party, the board clerk shall consult with the petitioner and the property
				  appraiser or tax collector to ensure that, within the board clerk's judgment,
				  an adequate amount of time is provided for presenting and considering
				  evidence.
(d) In scheduling
				  hearings before specific special magistrates, the board, board attorney, and
				  board clerk shall not consider any assessment reductions recommended by any
				  special magistrate in the current year or in any previous year.
(e) In those counties that use special
				  magistrates, after an attorney special magistrate has produced a recommended
				  decision on a determination that a change of ownership under Section
				  193.155(3),
				  F.S., a change of ownership or control under Section
				  193.1554(5) or
				  193.1555(5),
				  F.S., or a qualifying improvement under Section
				  193.1555(5),
				  F.S., has occurred, the petition shall be scheduled for a hearing before a real
				  property valuation special magistrate for an administrative review of the
				  value(s), unless the petitioner waives administrative review of the value. The
				  clerk must notify the petitioner and property appraiser of the scheduled time
				  in the manner described in this rule. This hearing is subject to the single
				  time reschedule for good cause as provided in this rule. In counties that do
				  not use special magistrates the board may proceed directly to a valuation
				  hearing where properly noticed as provided in this rule.