reglab/statecodes huggingface dataset:
Florida Administrative Code › 12 - DEPARTMENT OF REVENUE › 12D - Property Tax Oversight Program › Chapter 12D-8 - ASSESSMENT ROLL PREPARATION AND APPROVAL › Section 12D-8.008 - Additional Requirements for Preparation of the Real Property Roll

Current through Reg. 50, No. 138; July 16, 2024
(1) In addition to the requirements of Rule
				12D-8.007, F.A.C., the Real
				Property Roll for each county shall include a description of the property
				assessed or a cross-reference to the description which shall be accurate and
				certain enough to give to the taxpayer the necessary notice of the tax assessed
				against the particular piece of property; the description so cross-referenced
				shall afford an adequate conveyance to the purchaser at a sale of the property
				for satisfaction of a lien originating in the non-payment of the tax. The
				Official Record Book and Page number of the conveyance upon which the owner of
				record's title is based shall also be shown, provided such information has been
				gathered pursuant to paragraph
				12D-8.011(1)(m),
				F.A.C.
(a) All descriptions of real property
				shall be based upon reference to the government grid system survey (Section,
				Township, Range) in general use in this state, provided:
1. Where real property has been subdivided
				into lots according to a map or plat duly recorded in the office of the Clerk
				of Circuit Court of the county in which the lands are located, or is a
				condominium or co-operative apartment, the description of real property shall,
				in addition to Section, Township, Range, be based upon reference to such map or
				plat. (Crawford v. Rehwinkel, 163 So. 851 (Fla. 1935))
2. For Spanish Grants or donations which have
				not been surveyed and platted, or where if platted, the plat is not recorded in
				the office of the Clerk of the Circuit Court, the description of real property
				may also include a reference to deed of record, giving the book and page as it
				appears in the office of the Clerk of the Circuit Court.
Florida Administrative Code › 12 - DEPARTMENT OF REVENUE › 12D - Property Tax Oversight Program › Chapter 12D-8 - ASSESSMENT ROLL PREPARATION AND APPROVAL › Section 12D-8.010 - Uniform Definitions for Computer Files

Current through Reg. 50, No. 138; July 16, 2024
Each property appraiser shall maintain data in preparation of
				  the real and personal property rolls. This data shall include information
				  necessary and sufficient to allow computer preparation of rolls which meet all
				  requirements of law and these regulations.
(1) The file from which the real property
				roll is prepared shall be known as the Name - Address - Legal File or N.A.L.
(a) For day-to-day operations the appraiser
				may break the data in this file down into more than one file or may combine the
				Name - Address - Legal File with other files.
(b) All property appraisers shall establish
				and maintain a Name - Address - Legal File.
(c) Data relating to real estate transfers
				shall be considered part of the N.A.L. file for the purpose of this definition.
				However, for day-to-day operations, the property appraiser may carry transfer
				(sales) data in other data processing files.
(d) N.A.L. file maintenance:
1. All real estate transfer (sales) data
				should be maintained on a monthly basis. That is, every recorded deed should be
				posted to the N.A.L. file no later than 30 days after being received from the
				clerk, provided, however, that all deeds for the prior calendar year shall be
				posted to the N.A.L. file no later than January 31.
2. All other information contained in the
				N.A.L. file shall be maintained on a regular basis which allows the property
				appraiser to comply with all statutory, regulatory and administrative
				deadlines.
Florida Administrative Code › 12 - DEPARTMENT OF REVENUE › 12D - Property Tax Oversight Program › Chapter 12D-8 - ASSESSMENT ROLL PREPARATION AND APPROVAL › Section 12D-8.012 - Schedule of Implementation of Rule 12D-8.011 (Repealed)

Current through Reg. 50, No. 138; July 16, 2024
Rulemaking Authority
					 195.027 FS. Law Implemented
					 195.027(2) FS.,
					 Chs. 82-232, 82-388, Laws of Florida.
New 12-7-76, Amended 9-30-82, Formerly 12D-8.12, Repealed
					 9-12-95.
Florida Administrative Code › 12 - DEPARTMENT OF REVENUE › 12D - Property Tax Oversight Program › Chapter 12D-8 - ASSESSMENT ROLL PREPARATION AND APPROVAL › Section 12D-8.013 - Submission of Computer Tape Materials to the Department

Current through Reg. 50, No. 138; July 16, 2024
(1) All submitted tapes shall meet the
				following technical requirements, unless written approval to do otherwise is
				granted by the Executive Director for good cause shown.
(a) Character set (display) - EBCDIC
				(Extended Binary Coded Decimal Interface Code).
(b) One-half inch standard magnetic tape, 9
				track, odd parity, 800, 1600, or 6250 BPI (Bits Per Inch).
(c) No label records.
Florida Administrative Code › 12 - DEPARTMENT OF REVENUE › 12D - Property Tax Oversight Program › Chapter 12D-8 - ASSESSMENT ROLL PREPARATION AND APPROVAL › Section 12D-8.014 - Levying Authorities to Certify Millage to the Appraiser (Repealed)

Current through Reg. 50, No. 138; July 16, 2024
Rulemaking Authority
					 195.027,
					 213.06(1) FS.
					 Law Implemented 192.011,
					 193.122,
					 213.05
					 FS.
New 12-7-76, Formerly 12D-8.14, Repealed
					 12-31-98.
Florida Administrative Code › 12 - DEPARTMENT OF REVENUE › 12D - Property Tax Oversight Program › Chapter 12D-8 - ASSESSMENT ROLL PREPARATION AND APPROVAL › Section 12D-8.015 - Extension of the Assessment Rolls

Current through Reg. 50, No. 138; July 16, 2024
Upon receipt of the certifications of the millage rates to be
				  applied against the taxable property in the taxing jurisdiction of the several
				  levying authorities and upon receipt of the certification of the value
				  adjustment board that all hearings required by Florida Statutes have been held,
				  the property appraiser shall make all required extensions on the rolls to show
				  the tax attributable to all taxable property in the county. This does not
				  include lands available for taxes pursuant to Section
				  197.502(7),
				  F.S.
Rulemaking Authority
					 195.027(1),
					 213.06(1) FS.
					 Law Implemented 193.122(2),
					 197.323(1),
					 197.502,
					 213.05
					 FS.
New 12-7-76, Formerly
					 12D-8.15.
Florida Administrative Code › 12 - DEPARTMENT OF REVENUE › 12D - Property Tax Oversight Program › Chapter 12D-8 - ASSESSMENT ROLL PREPARATION AND APPROVAL › Section 12D-8.016 - Certification of Assessment Rolls by the Appraiser

Current through Reg. 50, No. 138; July 16, 2024
Upon completion of the extension of the assessment rolls and
				  upon satisfying himself or herself that all property is properly taxed, the
				  appraiser shall execute the certification in the manner and form provided
				  elsewhere in these rules and attach an executed copy of the same to each copy
				  of the assessment roll. The appraiser shall forward a copy of the certification
				  of each of the assessment rolls prepared by him or her to the Department of
				  Revenue.
Rulemaking Authority
					 195.027(1),
					 213.06(1) FS.
					 Law Implemented 192.011,
					 193.122,
					 213.05
					 FS.
New 12-7-76, Formerly
					 12D-8.16.
Florida Administrative Code › 12 - DEPARTMENT OF REVENUE › 12D - Property Tax Oversight Program › Chapter 12D-8 - ASSESSMENT ROLL PREPARATION AND APPROVAL › Section 12D-8.017 - Distribution of Assessment Rolls

Current through Reg. 50, No. 138; July 16, 2024
(1) The
				appraiser shall prepare and distribute the preliminary and the finalized
				(certified) assessment rolls to the following: A copy of the preliminary roll
				for the property appraiser's office, if desired, and a copy of that part of the
				preliminary roll pertaining to each municipality as required by Section
				193.116, F.S.: the original of
				the finalized (certified) roll to the tax collector, a copy of the finalized
				(certified) roll for the property appraiser's office, if desired, and a copy of
				that part of the finalized (certified) roll pertaining to each municipality as
				required by Section 193.116, F.S. The property
				appraiser shall attach to each copy of each assessment roll the certificate of
				the value adjustment board required under Section
				193.122(1),
				F.S., and the certificate required under Section
				193.122(2),
				F.S.
(2) The Executive Director
				may, upon written request, require the property appraiser to transmit to the
				Department a printed copy of any one or all of the assessment rolls prepared by
				him for the year in which the notice is given. The property appraiser shall
				provide such copy to the Department no later than 30 days following the date
				such copy was requested. The Department shall return such copy to the property
				appraiser no later than 30 days following receipt of such
				copy.
Rulemaking Authority
					 193.122(5),
					 195.027(1),
					 213.06(1) FS.
					 Law Implemented 192.011,
					 193.085,
					 193.114,
					 193.116,
					 193.122,
					 195.0012,
					 195.002,
					 195.032,
					 195.052,
					 213.05
					 FS.
New 12-7-76, Formerly
					 12D-8.17.
Florida Administrative Code › 12 - DEPARTMENT OF REVENUE › 12D - Property Tax Oversight Program › Chapter 12D-8 - ASSESSMENT ROLL PREPARATION AND APPROVAL › Section 12D-8.018 - Recapitulations of Assessment Rolls

Current through Reg. 50, No. 138; July 16, 2024
(1)
(a) On or before the first Monday of July of
				each year (unless an extension has been granted for completion of the
				assessment roll) each property appraiser shall certify and submit to the
				Department a recapitulation of each assessment roll prepared by him or her and
				a recapitulation of those portions of such rolls upon which municipal taxes
				will be levied and assessed for each municipality within the county. If an
				extension has been granted for completion of the assessment roll, the
				recapitulations shall be submitted on or before the last day of the extension.
				The recapitulation shall be in the manner and form provided elsewhere in these
				rules.
(b) Within 30 days of the
				close of the value adjustment board hearings and extension of the rolls, each
				property appraiser shall certify and submit the following to the Department:
1. A revised recapitulation of each of the
				assessment rolls prepared by him or her incorporating all changes granted by
				the value adjustment board and all other changes he or she has lawfully made to
				the rolls subsequent to initially publishing the rolls,
2. A similarly revised recapitulation of
				those portions of such rolls upon which municipal taxes will be levied and
				assessed for each municipality within the county,
3. A recapitulation of ad valorem taxes
				levied by each taxing authority within the county, and
4. A reconciliation between the initial and
				revised assessment rolls setting forth the reasons for each
				change.
(c) The
				recapitulations and reconciliation shall be in the manner and form provided
				elsewhere in these rules and shall include all changes and corrections made to
				the assessment rolls since the rolls were extended by the property
				appraiser.
(d) On or before the
				submission date of the initial assessment rolls, the tax collector shall submit
				to the Department a closing recapitulation of values on the prior year's
				assessment rolls. This recapitulation shall be in the manner and form provided
				elsewhere in these rules and shall include all changes and corrections made to
				the assessment rolls since the rolls were extended by the property
				appraiser.
Florida Administrative Code › 12 - DEPARTMENT OF REVENUE › 12D - Property Tax Oversight Program › Chapter 12D-8 - ASSESSMENT ROLL PREPARATION AND APPROVAL › Section 12D-8.019 - Post-audit Review

Current through Reg. 50, No. 138; July 16, 2024
Upon receiving the initial assessment rolls and the materials
				  required by Rule 12D-8.013, F.A.C., the
				  Department of Revenue shall begin the post-audit review process as prescribed
				  by Section 195.097, F.S., in a timely
				  manner consistent with its other functions and responsibilities. This process
				  includes the following:
(1)
				Verification of sales for various property classes, as appropriate.
(2) Check on the accuracy of data on the
				property record cards.
(3) Check on
				the accuracy of appraisal computations.
(4) Preparation of cost indices.
(5) Preparation of agricultural valuations
				per acre.
(6) Check on applications
				for agricultural and high-water recharge classification and other classified
				use of property.
(7) Appraisal of
				parcels within various property classes, as appropriate.
(8) Check on property appraiser's
				recommendations to the value adjustment board.
(9) Check on the accuracy of the personal
				property assessment roll, including the existence of a cross-reference to the
				return.
Rulemaking Authority
					 195.027(1),
					 213.06(1) FS.
					 Law Implemented 195.096,
					 195.097,
					 213.05
					 FS.
New 12-7-76, Formerly 12D-8.19, Amended
					 1-23-97.
Florida Administrative Code › 12 - DEPARTMENT OF REVENUE › 12D - Property Tax Oversight Program › Chapter 12D-8 - ASSESSMENT ROLL PREPARATION AND APPROVAL › Section 12D-8.020 - Approval of Assessment Rolls by the Department of Revenue

Current through Reg. 50, No. 138; July 16, 2024
(1) Upon receiving the assessment rolls, the
				Executive Director shall review the assessment rolls to determine if the rolls
				are indicative of just value of the property described therein. Review will in
				particular cover the following:
(a) Total
				value of the assessment roll, the overall percentage change in the rolls from
				the preceding year to the present year, and a projection of the overall level
				of assessment for real property.
(b) Ratio of assessments to full value of a
				sufficient number of classes of property for the Department to make a
				determination that the roll, as a whole, reflects assessments in substantial
				compliance with law, that values in each class reflect assessments in
				substantial compliance with law, and that assessments are equalized both within
				and between classes.
(c) Compliance
				with administrative orders issued pursuant to Section
				195.097, F.S.
(d) Whether the assessment rolls are in the
				form required by the statutes and rules, including such items as whether the
				owner's name and address are shown for each parcel, whether the property
				description is adequate for purposes of location, whether market areas are
				included, whether the property is exempt in whole or part, whether use values
				for property classified as agricultural, high-water recharge, etc., are shown,
				and the like.
(e) Whether the
				exemptions granted by the property appraiser are all properly documented and
				made in conformance with the law.
(f) Whether the property appraiser's
				practices and procedures are likely to result in a roll expressing just value
				with equity between properties within the class and between the
				classes.
Florida Administrative Code › 12 - DEPARTMENT OF REVENUE › 12D - Property Tax Oversight Program › Chapter 12D-8 - ASSESSMENT ROLL PREPARATION AND APPROVAL › Section 12D-8.022 - Reporting of Fiscal Data by Fiscally Constrained Counties to the Department of Revenue

Current through Reg. 50, No. 138; July 16, 2024
(1) This rule
				applies to counties that meet the fiscally constrained definition in Section
				218.67(1), F.S.
				Under Sections 218.12 and
				218.125, F.S., these counties
				are required to apply for a distribution of funds appropriated by the
				Legislature for each of the following purposes:
(a) Offsetting reductions in property tax
				revenues occurring as a direct result of the implementation of revisions to
				Article VII, Florida Constitution approved in the special election held on
				January 29, 2008. These reductions include the additional $25, 000 homestead
				exemption, the $25, 000 tangible personal property exemption, homestead
				assessment difference transferability, and the 10 percent assessment increase
				limitation on nonhomestead property.
(b) Offsetting reductions in property tax
				revenues occurring as a direct result of the implementation of revisions to ss.
				3(f) and 4(b) of Art. VII, Florida Constitution, approved in the general
				election held in November 2008. These reductions include the exemption for real
				property dedicated in perpetuity for conservation purposes and classified use
				assessments for land used for conservation purposes.
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 I - TAXPAYER RIGHTS, INFORMAL CONFERENCE PROCEDURES, DEFINITIONS; COMPOSITION OF THE VALUE ADJUSTMENT BOARD; APPOINTMENT OF THE CLERK; APPOINTMENT OF LEGAL COUNSEL TO THE BOARD; APPOINTMENT OF SPECIAL MAGISTRATES › Section 12D-9.002 - Informal Conference Procedures

Current through Reg. 50, No. 138; July 16, 2024
(1)
				  Any taxpayer who objects to the assessment placed on his or her property,
				  including the assessment of homestead property at less than just value, shall
				  have the right to request an informal conference with the property
				  appraiser.
(2) The property
				  appraiser or a member of his or her staff shall confer with the taxpayer
				  regarding the correctness of the assessment.
(3) At the conference, the taxpayer shall
				  present facts that he or she considers supportive of changing the assessment
				  and the property appraiser or his or her representative shall present facts
				  that the property appraiser considers to be supportive of the
				  assessment.
(4) The request for an
				  informal conference is not a prerequisite to administrative or judicial review
				  of property assessments. Requesting or participating in an informal conference
				  does not extend the petition filing deadline. A taxpayer may file a petition
				  while seeking an informal conference in order to preserve his or her right to
				  an administrative hearing.
Rulemaking Authority
						194.011(5),
						194.034(1),
						195.027(1),
						213.06(1) FS.
						Law Implemented 194.011,
						213.05
						FS.
New 3-30-10.
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 I - TAXPAYER RIGHTS, INFORMAL CONFERENCE PROCEDURES, DEFINITIONS; COMPOSITION OF THE VALUE ADJUSTMENT BOARD; APPOINTMENT OF THE CLERK; APPOINTMENT OF LEGAL COUNSEL TO THE BOARD; APPOINTMENT OF SPECIAL MAGISTRATES › Section 12D-9.003 - Definitions

Current through Reg. 50, No. 138; July 16, 2024
(1) "Agent" means any person who is
				  authorized by the taxpayer to file a petition with the board and represent the
				  taxpayer in board proceedings on the petition. The term "agent" means the same
				  as the term "representative."
(2)
				  "Board" means the local value adjustment board.
(3) "Clerk" means the clerk of the local
				  value adjustment board.
(4)
				  "Department, " unless otherwise designated, means the Department of
				  Revenue.
(5) "Hearing" means any
				  hearing relating to a petition before a value adjustment board or special
				  magistrate, regardless of whether the parties are physically present or
				  telephonic or other electronic media is used to conduct the hearing, but shall
				  not include a proceeding to act upon, consider or adopt special magistrates'
				  recommended decisions at which no testimony or comment is taken or heard from a
				  party.
(6) "Petition" means a
				  written request for a hearing, filed with a board by a taxpayer or an
				  authorized person. A petition is subject to format and content requirements, as
				  provided in Rule 12D-9.015, F.A.C. The filing of
				  a petition is subject to timing requirements, as provided in this rule
				  chapter.
(7) "Petitioner" means the
				  taxpayer or the person authorized by the taxpayer to file a petition on the
				  taxpayer's behalf and represent the taxpayer in board proceedings on the
				  petition.
(8) "Representative"
				  means any person who is authorized by the taxpayer to file a petition with the
				  board and represent the taxpayer in board proceedings on the petition. The term
				  "representative" means the same as the term "agent."
(9) "Taxpayer" means the person or other
				  legal entity in whose name property is assessed, including an agent of a
				  timeshare period titleholder, and includes exempt owners of property, for
				  purposes of this chapter.
Rulemaking Authority
						194.011(5),
						194.034(1),
						195.027(1),
						213.06(1) FS.
						Law Implemented 192.001,
						194.011,
						194.013,
						194.015,
						194.032,
						194.034,
						195.022
						FS.
New 3-30-10, Amended
						9-19-17.
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 I - TAXPAYER RIGHTS, INFORMAL CONFERENCE PROCEDURES, DEFINITIONS; COMPOSITION OF THE VALUE ADJUSTMENT BOARD; APPOINTMENT OF THE CLERK; APPOINTMENT OF LEGAL COUNSEL TO THE BOARD; APPOINTMENT OF SPECIAL MAGISTRATES › Section 12D-9.004 - Composition of the Value Adjustment Board

Current through Reg. 50, No. 138; July 16, 2024
(1) Every county shall have a value
				  adjustment board which consists of:
(a) Two
				  members of the governing body of the county, elected by the governing body from
				  among its members, one of whom shall be elected as the chair of the value
				  adjustment board;
(b) One member of
				  the school board of the county, elected by the school board from among its
				  members; and,
(c) Two citizen
				  members:
1. One who owns homestead property
				  in the county appointed by the county's governing body,
2. One who owns a business that occupies
				  commercial space located within the school district appointed by the school
				  board of the county. This person must, during the entire course of service, own
				  a commercial enterprise, occupation, profession, or trade conducted from a
				  commercial space located within the school district and need not be the sole
				  owner.
3. Citizen members must not
				  be:
a. A member or employee of any taxing
				  authority in this state,
b. A
				  person who represents property owners, property appraisers, tax collectors, or
				  taxing authorities in any administrative or judicial review of property
				  taxes.
4. Citizen members
				  shall be appointed in a manner to avoid conflicts of interest or the appearance
				  of conflicts of interest.
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 I - TAXPAYER RIGHTS, INFORMAL CONFERENCE PROCEDURES, DEFINITIONS; COMPOSITION OF THE VALUE ADJUSTMENT BOARD; APPOINTMENT OF THE CLERK; APPOINTMENT OF LEGAL COUNSEL TO THE BOARD; APPOINTMENT OF SPECIAL MAGISTRATES › Section 12D-9.005 - Duties of the Board

Current through Reg. 50, No. 138; July 16, 2024
(1)
(a) The value adjustment board shall meet not
				  earlier than 30 days and not later than 60 days after the mailing of the notice
				  provided in Section 194.011(1),
				  F.S.; however, no board hearing shall be held before approval of all or any
				  part of the county's assessment rolls by the Department of Revenue. The board
				  shall meet for the following purposes:
1.
				  Hearing petitions relating to assessments filed pursuant to Section
				  194.011(3),
				  F.S.,
2. Hearing complaints
				  relating to homestead exemptions as provided for under Section
				  196.151, F.S.,
3. Hearing appeals from exemptions denied, or
				  disputes arising from exemptions granted, upon the filing of exemption
				  applications under Section
				  196.011, F.S.,
4. Hearing appeals concerning ad valorem tax
				  deferrals and classifications, or
5. Hearing appeals from determinations 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.
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 I - TAXPAYER RIGHTS, INFORMAL CONFERENCE PROCEDURES, DEFINITIONS; COMPOSITION OF THE VALUE ADJUSTMENT BOARD; APPOINTMENT OF THE CLERK; APPOINTMENT OF LEGAL COUNSEL TO THE BOARD; APPOINTMENT OF SPECIAL MAGISTRATES › Section 12D-9.006 - Clerk of the Value Adjustment Board

Current through Reg. 50, No. 138; July 16, 2024
(1)
				  The clerk of the governing body of the county shall be the clerk of the value
				  adjustment board.
(2) The board
				  clerk may delegate the day to day responsibilities for the board to a member of
				  his or her staff, but is ultimately responsible for the operation of the
				  board.
Rulemaking Authority
						194.011(5),
						194.034(1),
						195.027(1),
						213.06(1) FS.
						Law Implemented 28.12,
						192.001,
						194.011,
						194.015,
						194.032,
						213.05
						FS.
New 3-30-10.
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 I - TAXPAYER RIGHTS, INFORMAL CONFERENCE PROCEDURES, DEFINITIONS; COMPOSITION OF THE VALUE ADJUSTMENT BOARD; APPOINTMENT OF THE CLERK; APPOINTMENT OF LEGAL COUNSEL TO THE BOARD; APPOINTMENT OF SPECIAL MAGISTRATES › Section 12D-9.008 - Appointment of Legal Counsel to the Value Adjustment Board

Current through Reg. 50, No. 138; July 16, 2024
(1) Each value adjustment board must appoint
				  private legal counsel to assist the board.
(2) This legal counsel must be an attorney in
				  private practice. The use of an attorney employed by government is prohibited.
				  Counsel must have practiced law for over five years and meet the requirements
				  of Section 194.015, F.S.
(3) An attorney may represent more than one
				  value adjustment board.
(4) An
				  attorney may represent a value adjustment board, even if another member of the
				  attorney's law firm represents one of the enumerated parties so long as the
				  representation is not before the value adjustment board.
(5) Legal counsel should avoid conflicts of
				  interest or the appearance of a conflict of interest in their
				  representation.
Rulemaking Authority
						194.011(5),
						194.034(1),
						195.027(1),
						213.06(1) FS.
						Law Implemented 194.011,
						194.015
						FS.
New 3-30-10.
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 I - TAXPAYER RIGHTS, INFORMAL CONFERENCE PROCEDURES, DEFINITIONS; COMPOSITION OF THE VALUE ADJUSTMENT BOARD; APPOINTMENT OF THE CLERK; APPOINTMENT OF LEGAL COUNSEL TO THE BOARD; APPOINTMENT OF SPECIAL MAGISTRATES › Section 12D-9.009 - Role of Legal Counsel to the Board

Current through Reg. 50, No. 138; July 16, 2024
(1) The board legal counsel shall have the
				  responsibilities listed below consistent with the provisions of law.
(a) The primary role of the board legal
				  counsel shall be to advise the board on all aspects of the value adjustment
				  board review process to ensure that all actions taken by the board and its
				  appointees meet the requirements of law.
(b) Board legal counsel shall advise the
				  board in a manner that will promote and maintain a high level of public trust
				  and confidence in the administrative review process.
(c) The board legal counsel is not an
				  advocate for either party in a value adjustment board proceeding, but instead
				  ensures that the proceedings are fair and consistent with the law.
(d) Board legal counsel shall advise the
				  board of the actions necessary for compliance with the law.
(e) Board legal counsel shall advise the
				  board regarding:
1. Composition and quorum
				  requirements;
2. Statutory training
				  and qualification requirements for special magistrates and members of the
				  board;
3. Legal requirements for
				  recommended decisions and final decisions;
4. Public meeting and open government laws;
				  and,
5. Any other duties,
				  responsibilities, actions or requirements of the board consistent with the laws
				  of this state.
(f) Board
				  legal counsel shall review and respond to written complaints alleging
				  noncompliance with the law by the board, special magistrates, board clerk, and
				  the parties. The legal counsel shall send a copy of the complaint along with
				  the response to the department. This section does not refer to routine requests
				  for reconsideration, requests for rescheduling, and pleadings and argument in
				  petitions.
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 I - TAXPAYER RIGHTS, INFORMAL CONFERENCE PROCEDURES, DEFINITIONS; COMPOSITION OF THE VALUE ADJUSTMENT BOARD; APPOINTMENT OF THE CLERK; APPOINTMENT OF LEGAL COUNSEL TO THE BOARD; APPOINTMENT OF SPECIAL MAGISTRATES › Section 12D-9.011 - Role of Special Magistrates to the Value Adjustment Board

Current through Reg. 50, No. 138; July 16, 2024
(1) The role of the special magistrate is to
				  conduct hearings, take testimony and make recommendations to the board
				  regarding petitions filed before the board. In carrying out these duties the
				  special magistrate shall:
(a) Accurately and
				  completely preserve all testimony, documents received, and evidence admitted
				  for consideration;
(b) At the
				  request of either party, administer the oath upon the property appraiser or tax
				  collector, each petitioner and all witnesses testifying at a hearing;
(c) Conduct all hearings in accordance with
				  the rules prescribed by the department and the laws of the state; and,
(d) Make recommendations to the
				  board which shall include proposed findings of fact, proposed conclusions of
				  law, and the reasons for upholding or overturning the determination of the
				  property appraiser or tax collector, also see Rule
				  12D-9.030,
				  F.A.C.
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 I - TAXPAYER RIGHTS, INFORMAL CONFERENCE PROCEDURES, DEFINITIONS; COMPOSITION OF THE VALUE ADJUSTMENT BOARD; APPOINTMENT OF THE CLERK; APPOINTMENT OF LEGAL COUNSEL TO THE BOARD; APPOINTMENT OF SPECIAL MAGISTRATES › Section 12D-9.012 - Training of Special Magistrates, Value Adjustment Board Members and Legal Counsel

Current through Reg. 50, No. 138; July 16, 2024
(1) The department
				  shall provide and conduct training for special magistrates at least once each
				  state fiscal year available in at least five locations throughout the state.
				  Such training shall emphasize:
(a) The law
				  that applies to the administrative review of assessments;
(b) Taxpayer rights in the administrative
				  review process;
(c) The composition
				  and operation of the value adjustment board;
(d) The roles of the board, board clerk,
				  board legal counsel, special magistrates, and the property appraiser or tax
				  collector and their staff;
(e)
				  Procedures for conducting hearings;
(f) Administrative reviews of just
				  valuations, classified use valuations, property classifications, exemptions,
				  and portability assessment differences;
(g) The review, admissibility, and
				  consideration of evidence;
(h)
				  Requirements for written decisions; and,
(i) The department's standard measures of
				  value, including the guidelines for real and tangible personal
				  property.
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-9.015 - Petition; Form and Filing Fee

Current through Reg. 50, No. 138; July 16, 2024
(1)
(a) For the purpose of requesting a hearing
				  before the value adjustment board, the department prescribes Form DR-486. The
				  Form DR-486 series is adopted and incorporated by reference in Rule
				  12D-16.002, F.A.C.
(b) In accordance with Section
				  194.011(3),
				  F.S., the department is required to prescribe petition forms. The department
				  will not approve any local version of this form that contains substantive
				  content that varies from the department's prescribed form. Any requests under
				  Section 195.022, F.S., or approval from
				  the department to use forms for petitions that are not identical to the
				  department's form shall be by written board action or by written and signed
				  request from the board chair or board legal counsel.
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-9.016 - Filing and Service

Current through Reg. 50, No. 138; July 16, 2024
(1) In construing
				  these rules or any order of the board, special magistrate, or a board designee,
				  filing shall mean received by the board clerk during open hours or by the
				  board, special magistrate, or a board designee during a meeting or
				  hearing.
(2)
(a) Any hand-delivered or mailed document
				  received by the office of the board clerk after close of business as determined
				  by the board clerk shall be filed the next regular business day.
(b) If the board clerk accepts documents
				  filed by FAX or other electronic transmission, documents received on or after
				  11:59:59 p.m. of the day they are due shall be filed the next regular business
				  day.
(c) Any document that is
				  required to be filed, served, provided or made available may be filed, served,
				  provided or made available electronically, if the board and the board clerk
				  make such resources available, and no party is prejudiced.
(d) Local procedure may supersede provisions
				  regarding the number of copies that must be provided.
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-9.017 - Ex Parte Communication Prohibition

Current through Reg. 50, No. 138; July 16, 2024
(1)
(a) No participant, including the petitioner,
				  the property appraiser, the board clerk, the special magistrate, a member of a
				  value adjustment board, or other person directly or indirectly interested in
				  the proceeding, nor anyone authorized to act on behalf of any party shall
				  communicate with a member of the board or the special magistrate regarding the
				  issues in the case without the other party being present or without providing a
				  copy of any written communication to the other party.
(b) This rule shall not prohibit internal
				  communications among the board clerk, board, special magistrates, and board
				  legal counsel, regarding internal operations of the board and other
				  administrative matters. The special magistrate is specifically authorized to
				  communicate with the board's legal counsel or board clerk on legal matters or
				  other issues regarding a petition.
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-9.018 - Representation of the Taxpayer

Current through Reg. 50, No. 138; July 16, 2024
(1) A taxpayer
				  has the right, at the taxpayer's own expense, to be represented before the
				  board by a person described in subsection (3), below. The taxpayer's
				  representative may present testimony and other evidence in support of the
				  petition.
(2) The authorized
				  individual, agent, or legal entity that signs the petition becomes the agent of
				  the taxpayer for the purpose of serving process to obtain jurisdiction over the
				  taxpayer for the entire value adjustment board proceedings, including any
				  appeals of a board decision by the property appraiser or tax collector.
				  However, this does not authorize the individual, agent, or legal entity to
				  receive or access the taxpayer's confidential information without written
				  authorization from the taxpayer.
(3) Subject to the petition filing
				  requirements set forth in this rule chapter, a taxpayer may be represented
				  before the board by one of the persons described in this subsection.
(a)
1. An
				  employee of the taxpayer or of an affiliated entity may represent the
				  taxpayer.
2. One of the following
				  professionals may represent the taxpayer:
a.
				  An attorney who is a member of the Florida Bar,
b. A real estate appraiser licensed or
				  certified under Chapter 475, Part II, F.S.,
c. A real estate broker licensed under
				  Chapter 475, Part I, F.S., or
d. A
				  certified public accountant licensed under Chapter 473,
				  F.S.
3. If the taxpayer
				  has authorized an employee or professional, listed in this subsection, to file
				  a petition and represent the taxpayer and the employee or professional
				  certifies under penalty of perjury that he or she has the taxpayer's
				  authorization to file the petition on the taxpayer's behalf and represent the
				  taxpayer, the employee or professional may file a petition that is not signed
				  by the taxpayer and that is not accompanied by the taxpayer's written
				  authorization.
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-9.020 - Exchange of Evidence

Current through Reg. 50, No. 138; July 16, 2024
(1)
(a)
1. At
				  least 15 days before a petition hearing, the petitioner shall provide to the
				  property appraiser a list of evidence to be presented at the hearing, a summary
				  of evidence to be presented by witnesses, and copies of all documentation to be
				  presented at the hearing.
2. To
				  calculate the fifteen (15) days, the petitioner shall use calendar days and
				  shall not include the day of the hearing in the calculation, and shall count
				  backwards from the day of the hearing. The last day of the period shall be
				  included unless it is a Saturday, Sunday, or legal holiday, in which event the
				  period shall run until the end of the next previous day that is neither a
				  Saturday, Sunday, or legal holiday.
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-9.021 - Withdrawn or Settled Petitions; Petitions Acknowledged as Correct; Non Appearance; Summary Disposition of Petitions

Current through Reg. 50, No. 138; July 16, 2024
(1) A
				  petitioner may withdraw a petition prior to the scheduled hearing. Form
				  DR-485WI is prescribed by the department for such purpose; however, other
				  written or electronic means may be used. Form DR-485WI is adopted and
				  incorporated by reference in Rule
				  12D-16.002, F.A.C. Form DR-485WI
				  shall indicate the reason for the withdrawal as one of the following:
(a) Petitioner agrees with the determination
				  of the property appraiser or tax collector;
(b) Petitioner and property appraiser or tax
				  collector have reached a settlement of the issues;
(c) Petitioner does not agree with the
				  decision or assessment of the property appraiser or tax collector but no longer
				  wishes to pursue a remedy through the value adjustment board process;
				  or
(d) Other specified
				  reason.
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-9.022 - Disqualification or Recusal of Special Magistrates or Board Members

Current through Reg. 50, No. 138; July 16, 2024
(1) If either the petitioner or the property
				  appraiser communicates a reasonable belief that a special magistrate does not
				  possess the statutory qualifications in accordance with Sections
				  194.035 and
				  475.611(1)(h) and
				  (i), F.S., to conduct a particular
				  proceeding, the basis for that belief shall be included in the record of the
				  proceeding or submitted prior to the hearing in writing to the board legal
				  counsel.
(2)
(a) Upon review, if the board or its legal
				  counsel determines that the original special magistrate does not meet the
				  statutory requirements and qualifications, the board or legal counsel shall
				  enter into the record an instruction to the board clerk to reschedule the
				  petition before a different special magistrate to hear or rehear the petition
				  without considering actions that may have occurred during any previous
				  hearing.
(b) Upon review, if the
				  board or its legal counsel determines that the special magistrate does meet the
				  statutory requirements and qualifications, such determination shall be issued
				  in writing and placed in the record, and the special magistrate will conduct
				  the hearing, or, if a hearing was already held, the recommended decision will
				  be forwarded to the board in accordance with these rules.