reglab/statecodes huggingface dataset:
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BOARDS › Part II - PETITIONS; REPRESENTATION OF THE TAXPAYER; SCHEDULING AND NOTICE OF A HEARING; EXCHANGE OF EVIDENCE; WITHDRAWN OR SETTLED PETITIONS; HEARING PROCEDURES; DISQUALIFICATION OR RECUSAL; EX PARTE COMMUNICATION PROHIBITION; RECORD OF THE PROCEEDING, PETITIONS ON TRANSFER OF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-9.023 - Hearings Before Board or Special Magistrates

Current through Reg. 50, No. 138; July 16, 2024
(1) Hearing rooms, office space, computer
				  systems, personnel, and other resources used for any of the board's functions
				  shall be controlled by the board through the board clerk of the value
				  adjustment board. The board clerk shall perform his or her duties in a manner
				  to avoid the appearance of a conflict of interest. The board clerk shall not
				  use the resources of the property appraiser's or tax collector's office and
				  shall not allow the property appraiser or tax collector to control or influence
				  any part of the value adjustment board process.
(2) Boards and special magistrates shall
				  adhere as closely as possible to the schedule of hearings established by the
				  board clerk but must ensure that adequate time is allowed for parties to
				  present evidence and for the board or special magistrate to consider the
				  admitted evidence. If the board or special magistrate determines from the
				  petition form that the hearing has been scheduled for less time than the
				  petitioner requested on the petition, the board or special magistrate must
				  consider whether the hearing should be extended or continued to provide
				  additional time.
Rulemaking Authority
						194.011(5),
						194.034(1),
						195.027(1),
						213.06(1) FS.
						Law Implemented 194.011,
						194.032,
						194.034,
						195.022,
						195.084,
						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 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-9.024 - Procedures for Commencement of a Hearing

Current through Reg. 50, No. 138; July 16, 2024
(1) If all parties are present and the
				  petition is not withdrawn or settled, a hearing on the petition shall
				  commence.
(2) The hearing shall be
				  open to the public.
(3) Upon the
				  request of either party, a special magistrate shall swear in all witnesses in
				  that proceeding on the record. Upon such request and if the witness has been
				  sworn in during an earlier hearing, it shall be sufficient for the special
				  magistrate to remind the witness that he or she is still under oath.
(4) Before or at the start of the hearing,
				  the board, the board's designee or the special magistrate shall give a short
				  overview verbally or in writing of the rules of procedure and any
				  administrative issues necessary to conduct the hearing.
(5) Before or at the start of the hearing,
				  unless waived by the parties, the board or special magistrate shall make an
				  opening statement or provide a brochure or taxpayer information sheet that:
(a) States the board or special magistrate is
				  an independent, impartial, and unbiased hearing body or officer, as
				  applicable;
(b) States the board or
				  special magistrate does not work for the property appraiser or tax collector,
				  is independent of the property appraiser or tax collector, and is not
				  influenced by the property appraiser or tax collector;
(c) States the hearing will be conducted in
				  an orderly, fair, and unbiased manner;
(d) States that the law does not allow the
				  board or special magistrate to review any evidence unless it is presented on
				  the record at the hearing or presented upon agreement of the parties while the
				  record is open; and,
(e) States
				  that the law requires the board or special magistrate to evaluate the relevance
				  and credibility of the evidence in deciding the results of the
				  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-9.025 - Procedures for Conducting a Hearing; Presentation of Evidence; Testimony of Witnesses

Current through Reg. 50, No. 138; July 16, 2024
(1) As part of
				  administrative reviews, the board or special magistrate must:
(a) Review the evidence presented by the
				  parties;
(b) Determine whether the
				  evidence presented is admissible;
(c) Admit the evidence that is admissible,
				  and identify the evidence presented to indicate that it is admitted or not
				  admitted; and,
(d) Consider the
				  admitted evidence.
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-9.026 - Procedures for Conducting a Hearing by Electronic Media

Current through Reg. 50, No. 138; July 16, 2024
(1) Hearings conducted by electronic media
				  shall occur only under the conditions set forth in this rule section.
(a) The board must approve and have available
				  the necessary equipment and procedures.
(b) The special magistrate, if one is used,
				  must agree in each case to the electronic hearing.
(c) The board must reasonably accommodate
				  parties that have hardship or lack necessary equipment or ability to access
				  equipment. The board must provide a physical location at which a party may
				  appear, if requested.
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-9.027 - Process of Administrative Review

Current through Reg. 50, No. 138; July 16, 2024
(1)
				  This section sets forth the sequence of general procedural steps for
				  administrative reviews. This order of steps applies to: the consideration of
				  evidence, the development of conclusions, and the production of written
				  decisions. The board or special magistrate shall follow this general sequence
				  in order to fulfill the procedural requirements of Section
				  194.301, F.S. The following
				  subsections set forth the steps for administrative reviews of:
(a) Just valuations in subsection
				  (2);
(b) Classified use valuations,
				  and assessed valuations of limited increase property, in subsection (3); and,
(c) Exemptions, classifications,
				  and portability assessment transfers in subsection (4).
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-9.029 - Procedures for Remanding Value Assessments to the Property Appraiser

Current through Reg. 50, No. 138; July 16, 2024
(1) The board or appraiser special magistrate
				  shall remand a value assessment to the property appraiser when the board or
				  special magistrate has concluded that:
(a) The
				  property appraiser did not establish a presumption of correctness, or has
				  concluded that the property appraiser established a presumption of correctness
				  that is overcome, as provided in Rule
				  12D-9.027, F.A.C.;
				  and,
(b) The record does not
				  contain the competent substantial evidence necessary for the board or special
				  magistrate to establish a revised just value, classified use value, or assessed
				  value, as applicable.
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-9.030 - Recommended Decisions

Current through Reg. 50, No. 138; July 16, 2024
(1) For each
				  petition not withdrawn or settled, special magistrates shall produce a written
				  recommended decision that contains findings of fact, conclusions of law, and
				  reasons for upholding or overturning the property appraiser's determination.
				  Conclusions of law must be based on findings of fact. For each of the statutory
				  criteria for the issue under administrative review, findings of fact must
				  identify the corresponding admitted evidence, or lack thereof. Each recommended
				  decision shall contain sufficient factual and legal information and reasoning
				  to enable the parties to understand the basis for the decision, and shall
				  otherwise meet the requirements of law. The special magistrate and board clerk
				  shall observe the petitioner's right to be sent a timely written recommended
				  decision containing proposed findings of fact and proposed conclusions of law
				  and reasons for upholding or overturning the determination of the property
				  appraiser. After producing a recommended decision, the special magistrate shall
				  provide it to the board clerk.
(2)
				  The board clerk shall provide copies of the special magistrate's recommended
				  decision to the petitioner and the property appraiser as soon as practicable
				  after receiving the recommended decision, and if the board clerk:
(a) Knows the date, time, and place at which
				  the recommended decision will be considered by the board, the board clerk shall
				  include such information when he or she sends the recommended decision to the
				  petitioner and the property appraiser; or
(b) Does not yet know the date, time, and
				  place at which the recommended decision will be considered by the board, the
				  board clerk shall include information on how to find the date, time, and place
				  of the meeting at which the recommended decision will be considered by the
				  board.
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-9.031 - Consideration and Adoption of Recommended Decisions of Special Magistrates by Value Adjustment Boards in Administrative Reviews

Current through Reg. 50, No. 138; July 16, 2024
(1) All recommended decisions shall comply
				  with Sections 194.301,
				  194.034(2) and
				  194.035(1),
				  F.S. A special magistrate shall not submit to the board, and the board shall
				  not adopt, any recommended decision that is not in compliance with Sections
				  194.301,
				  194.034(2) and
				  194.035(1),
				  F.S.
(2) As provided in Sections
				  194.034(2) and
				  194.035(1),
				  F.S., the board shall consider the recommended decisions of special magistrates
				  and may act upon the recommended decisions without further hearing. If the
				  board holds further hearing for such consideration, the board clerk shall send
				  notice of the hearing to the parties. Any notice of hearing shall be in the
				  same form as specified in subsection
				  12D-9.019(3),
				  F.A.C., but need not include items specified in subparagraphs 6. through 9. of
				  that subsection. The board shall consider whether the recommended decisions
				  meet the requirements of subsection (1), and may rely on board legal counsel
				  for such determination. Adoption of recommended decisions need not include a
				  review of the underlying record.
(3) If the board determines that a
				  recommended decision meets the requirements of subsection (1), the board shall
				  adopt the recommended decision. When a recommended decision is adopted and
				  rendered by the board, it becomes final.
(4) If the board determines that a
				  recommended decision does not comply with the requirements of subsection (1),
				  the board shall proceed as follows:
(a) The
				  board shall request the advice of board legal counsel to evaluate further
				  action and shall take the steps necessary for producing a final decision in
				  compliance with subsection (1).
(b)
				  The board may direct a special magistrate to produce a recommended decision
				  that complies with subsection (1) based on, if necessary, a review of the
				  entire record.
(c) The board shall
				  retain any recommended decisions and all other records of actions under this
				  rule section.
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-9.032 - Final Decisions

Current through Reg. 50, No. 138; July 16, 2024
(1)
(a) For each petition not withdrawn or
				  settled, the board shall produce a written final decision that contains
				  findings of fact, conclusions of law, and reasons for upholding or overturning
				  the property appraiser's determination. Conclusions of law must be based on
				  findings of fact. For each of the statutory criteria for the issue under
				  administrative review, findings of fact must identify the corresponding
				  admitted evidence, or lack thereof. Each final decision shall contain
				  sufficient factual and legal information and reasoning to enable the parties to
				  understand the basis for the decision, and shall otherwise meet the
				  requirements of law. The board may fulfill the requirement to produce a written
				  final decision by adopting a recommended decision of the special magistrate
				  containing the required elements and providing notice that it has done so. The
				  board may adopt the special magistrate's recommended decision as the decision
				  of the board incorporating the recommended decision, using a postcard or
				  similar notice. The board shall ensure regular and timely approval of
				  recommended decisions.
(b) Legal
				  advice from the board legal counsel relating to the facts of a petition or to
				  the specific outcome of a decision, if in writing, shall be included in the
				  record and referenced within the findings of fact and conclusions of law. If
				  not in writing, such advice shall be documented within the findings of fact and
				  conclusions of law.
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-9.033 - Further Judicial Proceedings

Current through Reg. 50, No. 138; July 16, 2024
After the board issues its final decision, further
					 proceedings and the timing thereof are as provided in Sections
					 194.036 and
					 194.171, F.S.
Rulemaking Authority
						194.011(5),
						194.034(1),
						195.027(1),
						213.06(1) FS.
						Law Implemented 194.011,
						194.013,
						194.015,
						194.032,
						194.034,
						194.035,
						194.036,
						195.022,
						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 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-9.034 - Record of the Proceeding

Current through Reg. 50, No. 138; July 16, 2024
(1) The board
				  clerk shall maintain a record of the proceeding. The record shall consist of:
(a) The petition;
(b) All filed documents, including all
				  tangible exhibits and documentary evidence presented, whether or not admitted
				  into evidence; and,
(c) Meeting
				  minutes and a verbatim record of the hearing.
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-9.035 - Duty of Clerk to Prepare and Transmit Record

Current through Reg. 50, No. 138; July 16, 2024
(1) When a change in the tax roll made by the
				  board becomes subject to review by the Circuit Court pursuant to Section
				  194.036(1)(c),
				  F.S., it shall be the duty of the board clerk, when requested, to prepare the
				  record for review. The record shall consist of a copy of each paper, including
				  the petition and each exhibit in the proceeding together with a copy of the
				  board's decision and written findings of fact and conclusions of law. The board
				  clerk shall transmit to the Court this record, and the board clerk's
				  certification of the record which shall be in the following form:
Certification of Record
I hereby certify that the attached record, consisting of
					 sequentially numbered pages one through _____, consists of true copies of all
					 papers, exhibits, and the Board's findings of fact and conclusions of law, in
					 the proceeding before the _____________ County Value Adjustment Board upon
					 petition numbered __________ filed by _____________.
___________________________
Clerk of Value Adjustment Board
By: ________________________
Deputy Clerk
Should the verbatim transcript be prepared other than by a
					 court reporter, the board clerk shall also make the following
					 certification:
CERTIFICATION OF VERBATIM TRANSCRIPT
I hereby certify that the attached verbatim transcript
					 consisting of sequentially numbered pages _____ through _____ is an accurate
					 and true transcript of the hearing held on ________ in the proceeding before
					 the County Value Adjustment Board petition numbered _________ filed by:
___________________________
Clerk of Value Adjustment Board
By: ________________________
Deputy Clerk
(2) The board clerk shall provide the
				  petitioner and property appraiser, upon their request, a copy of the record at
				  no more than actual cost.
Rulemaking Authority
						194.011(5),
						194.034(1),
						195.027(1),
						213.06(1) FS.
						Law Implemented 194.032,
						194.036,
						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 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-9.036 - Procedures for Petitions on Denials of Tax Deferrals

Current through Reg. 50, No. 138; July 16, 2024
(1) The references in these rules to the tax
				  collector are for the handling of petitions of denials of tax deferrals under
				  Section 197.2425, F.S., and petitions of
				  penalties imposed under Section
				  197.301, F.S.
(2) To the extent possible where the context
				  will permit, such petitions shall be handled procedurally under this rule
				  chapter in the same manner as denials of exemptions.
Rulemaking Authority
						194.011(5),
						194.034(1),
						195.027(1),
						213.06(1) FS.
						Law Implemented 194.032,
						194.036,
						197.2425,
						197.301,
						213.05
						FS.
New 3-30-10, Amended
						11-1-12.
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 III - UNIFORM CERTIFICATION OF ASSESSMENT ROLLS › Section 12D-9.037 - Certification of Assessment Rolls

Current through Reg. 50, No. 138; July 16, 2024
(1)
(a) When the tax rolls have been extended
				  pursuant to Section 197.323, F.S., the initial
				  certification of the value adjustment board shall be made on Form DR-488P. Form
				  DR-488P is adopted, and incorporated by reference, in Rule
				  12D-16.002, F.A.C.
(b) After all hearings have been held, the
				  board shall certify an assessment roll or part of an assessment roll that has
				  been finally approved pursuant to Section
				  193.1142, F.S. The certification
				  shall be on the form prescribed by the department referenced in subsection (2)
				  of this rule. A sufficient number of copies of the board's certification shall
				  be delivered to the property appraiser who shall attach the same to each copy
				  of each assessment roll prepared by the property appraiser.
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 III - UNIFORM CERTIFICATION OF ASSESSMENT ROLLS › Section 12D-9.038 - Public Notice of Findings and Results of Value Adjustment Board

Current through Reg. 50, No. 138; July 16, 2024
(1) After all hearings have been completed,
				  the board clerk shall publish a public notice advising all taxpayers of the
				  findings and results of the board decisions, which shall include changes made
				  by the board to the property appraiser's initial roll. Such notice shall be
				  published to permit filing within the timeframe in subsections
				  12D-17.004(1) and
				  (2), F.A.C., where provided. For petitioned
				  parcels, the property appraiser's initial roll shall be the property
				  appraiser's determinations as presented at the commencement of the hearing or
				  as reduced by the property appraiser during the hearing but before a decision
				  by the board or a recommended decision by a special magistrate. This section
				  shall not prevent the property appraiser from providing data to assist the
				  board clerk with the notice of tax impact. The public notice shall be in the
				  form of a newspaper advertisement and shall be referred to as the "tax impact
				  notice." The format of the tax impact notice shall be substantially as
				  prescribed in Form DR-529, Notice Tax Impact of Value Adjustment Board,
				  incorporated by reference in Rule
				  12D-16.002, F.A.C.
(2) If published in the print edition of a
				  newspaper, the size of the notice shall be at least a quarter page size
				  advertisement of a standard or tabloid size newspaper, the headline must be set
				  in a type no smaller than 18 point, and the notice must be published in a part
				  of the paper where legal notices and classified advertisements are not
				  published. The notice must include all the above information and no change
				  shall be made in the format or content without department approval.
(3) The notice of the findings and results of
				  the value adjustment board shall be published as provided by Chapter 50, F.S.
				  It shall be the specific intent of the publication of notice to reach the
				  largest segment of the total county population.
(4) The headline of the notice shall read
				  "TAX IMPACT OF VALUE ADJUSTMENT BOARD."
(5) It shall be the duty of the board clerk
				  to ensure publication of the notice after the board has heard all petitions,
				  complaints, appeals, and disputes.
(6) Copies of the forms incorporated in Rule
				  12D-16.002, F.A.C., may be
				  obtained from the Department's website
				  floridarevenue.com/property/forms.
Rulemaking Authority
						194.011(5),
						194.034(1),
						195.027(1) FS.
						Law Implemented 194.032,
						194.034,
						194.037
						FS.
New 3-30-10, Amended
						6-13-22.
Florida Administrative Code › 12 - DEPARTMENT OF REVENUE › 12D - Property Tax Oversight Program › Chapter 12D-10 - VALUE ADJUSTMENT BOARD › Section 12D-10.001 - Composition of Value Adjustment Board (Repealed)

Current through Reg. 50, No. 138; July 16, 2024
Rulemaking Authority
					 195.027(1),
					 213.06(1) FS.
					 Law Implemented 194.015,
					 213.05
					 FS.
New 10-12-76, Formerly 12D-10.01, Amended 12-31-98,
					 Repealed 3-30-10.
Florida Administrative Code › 12 - DEPARTMENT OF REVENUE › 12D - Property Tax Oversight Program › Chapter 12D-10 - VALUE ADJUSTMENT BOARD › Section 12D-10.002 - Appointment and Employment of Special Magistrates (Repealed)

Current through Reg. 50, No. 138; July 16, 2024
Rulemaking Authority
					 195.027(1),
					 213.06(1) FS.
					 Law Implemented 194.032,
					 194.034,
					 194.035,
					 213.05
					 FS.
New 10-12-76, Formerly 12D-10.02, Repealed
					 3-30-10.
Florida Administrative Code › 12 - DEPARTMENT OF REVENUE › 12D - Property Tax Oversight Program › Chapter 12D-10 - VALUE ADJUSTMENT BOARD › Section 12D-10.003 - Powers, Authority, Duties and Functions of Value Adjustment Board

Current through Reg. 50, No. 138; July 16, 2024
(1) The board has no power to fix the
				original valuation of property for ad valorem tax purposes or to grant an
				exemption not authorized by law and the board is bound by the same standards as
				the county property appraiser in determining values and the granting of
				exemptions. The board has no power to grant relief either by adjustment of the
				value of a property or by the granting of an exemption on the basis of hardship
				of a particular taxpayer. The board, in determining the valuation of a specific
				property, shall not consider the ultimate amount of tax required.
(2) The powers, authority, duties and
				functions of the board, insofar as they are appropriate, apply equally to real
				property and tangible personal property (including taxable household
				goods).
(3) Every decision of the
				board must contain specific and detailed findings of fact which shall include
				both ultimate findings of fact and basic and underlying findings of fact. Each
				basic and underlying finding must be properly annotated to its supporting
				evidence. For purposes of these rules, the following are defined to mean:
(a) An ultimate finding is a determination of
				fact. An ultimate finding is usually expressed in the language of a statutory
				standard and must be supported by and flow rationally from adequate basic and
				underlying findings.
(b) Basic and
				underlying findings are those findings on which the ultimate findings rest and
				which are supported by evidence. Basic and underlying findings are more
				detailed than the ultimate findings but less detailed than a summary of the
				evidence.
(c) Reasons are those
				clearly stated grounds upon which the board or property appraiser
				acted.
Florida Administrative Code › 12 - DEPARTMENT OF REVENUE › 12D - Property Tax Oversight Program › Chapter 12D-10 - VALUE ADJUSTMENT BOARD › Section 12D-10.004 - Receipt of Taxpayer's Petition to Be Acknowledged (Repealed)

Current through Reg. 50, No. 138; July 16, 2024
Rulemaking Authority
					 195.027(1),
					 213.06(1) FS.
					 Law Implemented 194.011,
					 194.015,
					 194.032,
					 195.022,
					 200.069,
					 213.05
					 FS.
New 10-12-76, Formerly 12D-10.04, Amended 1-11-94,
					 12-28-95, 12-31-98, 1-20-03, 12-30-04, Repealed
					 3-30-10.
Florida Administrative Code › 12 - DEPARTMENT OF REVENUE › 12D - Property Tax Oversight Program › Chapter 12D-10 - VALUE ADJUSTMENT BOARD › Section 12D-10.0044 - Uniform Procedures for Hearings; Procedures for Information and Evidence Exchange Between the Petitioner and Property Appraiser, Consistent with Section 194.032, F.S.; Organizational Meeting; Uniform Procedures to be Available to Petitioners (Repealed)

Current through Reg. 50, No. 138; July 16, 2024
Rulemaking Authority
					 194.011(5),
					 195.027(1),
					 213.06(1) FS.
					 Law Implemented 194.011,
					 194.015,
					 194.032,
					 194.034,
					 194.035,
					 195.022,
					 200.069,
					 213.05
					 FS.
New 4-4-04, Amended 12-30-04, Repealed
					 3-30-10.
Florida Administrative Code › 12 - DEPARTMENT OF REVENUE › 12D - Property Tax Oversight Program › Chapter 12D-10 - VALUE ADJUSTMENT BOARD › Section 12D-10.005 - Duty of Clerk to Prepare and Transmit Record (Repealed)

Current through Reg. 50, No. 138; July 16, 2024
Rulemaking Authority
					 195.027(1),
					 213.06(1) FS.
					 Law Implemented 194.032,
					 194.036,
					 213.05
					 FS.
New 10-12-76, Amended 11-10-77, Formerly 12D-10.05,
					 Repealed 3-30-10.
Florida Administrative Code › 12 - DEPARTMENT OF REVENUE › 12D - Property Tax Oversight Program › Chapter 12D-10 - VALUE ADJUSTMENT BOARD › Section 12D-10.006 - Public Notice of Findings and Results of Value Adjustment Board (Repealed)

Current through Reg. 50, No. 138; July 16, 2024
Rulemaking Authority
					 195.027(1),
					 213.06(1) FS.
					 Law Implemented 50, 194.032,
					 194.034,
					 194.037,
					 213.05
					 FS.
New 2-12-81, Formerly 12D-10.06, Repealed
					 3-30-10.
Florida Administrative Code › 12 - DEPARTMENT OF REVENUE › 12D - Property Tax Oversight Program › Chapter 12D-11 - BUDGETS › Section 12D-11.001 - Submission of Budgets

Current through Reg. 50, No. 138; July 16, 2024
(1) In accordance
				with Section 195.087(1),
				F.S., every property appraiser, regardless of the form of county government,
				shall submit to the Department of Revenue a budget for the operation of the
				property appraiser's office on or before June 1 of each year.
(2) In accordance with Section
				195.087(2),
				F.S., each tax collector shall submit a budget to the Department of Revenue for
				the operation of the collector's office on or before August 1 of each year.
Exceptions to the above are as follows:
(a) Tax collectors who, through written
				resolutions with boards of county commission, have changed from a fee officer
				to a budget officer with the county. The resolution must be in writing, signed
				by the collector, the Chairman of the Board of County Commissioners and the
				Clerk of the Court. Once a resolution is entered into by the county official
				and the board of county commission, neither that county official nor the board
				of county commission may revoke or rescind such resolution. A copy of such
				resolution must be filed with the Department of Financial Services and the
				Auditor General. A copy of the resolution should also be furnished to the
				Department of Revenue in order for the Department to determine which tax
				collectors are not required to file a budget with the Department of
				Revenue.
(b) Tax collectors who, by
				special acts, are changed from a fee officer to a budget officer.
(c) Chartered counties (e.g., Broward,
				Volusia, Dade, Duval and Sarasota) are to be guided by the provisions of their
				county charter.
Florida Administrative Code › 12 - DEPARTMENT OF REVENUE › 12D - Property Tax Oversight Program › Chapter 12D-11 - BUDGETS › Section 12D-11.002 - Forms for Budget Submission by Tax Collectors (Repealed)

Current through Reg. 50, No. 138; July 16, 2024
Rulemaking Authority
					 195.027 FS. Law Implemented
					 195.087
					 FS.
New 10-12-76, Amended 4-29-82, Formerly 12D-11.02, Repealed
					 9-12-95.
Florida Administrative Code › 12 - DEPARTMENT OF REVENUE › 12D - Property Tax Oversight Program › Chapter 12D-11 - BUDGETS › Section 12D-11.003 - Forms for Budget Submission by Property Appraiser (Repealed)

Current through Reg. 50, No. 138; July 16, 2024
Rulemaking Authority
					 195.027 FS. Law Implemented
					 195.087
					 FS.
New 10-12-76, Amended 4-29-82, Formerly 12D-11.03, Repealed
					 9-12-95.
Florida Administrative Code › 12 - DEPARTMENT OF REVENUE › 12D - Property Tax Oversight Program › Chapter 12D-11 - BUDGETS › Section 12D-11.004 - Approval of Tax Collectors' Budgets

Current through Reg. 50, No. 138; July 16, 2024
(1)
				The budgets of tax collectors, when appropriate, will be reviewed in accordance
				with the procedures set forth in Section
				195.087(2),
				F.S.
(2) Budget requests will be
				evaluated by object code, using historical data and justification
				provided.
(3) Approval will be made
				for the total amount of each appropriation category.
Rulemaking Authority
					 195.027(1),
					 213.06(1) FS.
					 Law Implemented 195.087,
					 213.05
					 FS.
New 10-12-76, Amended 4-29-82, Formerly
					 12D-11.04.
Florida Administrative Code › 12 - DEPARTMENT OF REVENUE › 12D - Property Tax Oversight Program › Chapter 12D-11 - BUDGETS › Section 12D-11.005 - Approval of Property Appraisers' Budgets

Current through Reg. 50, No. 138; July 16, 2024
(1) The budgets of property appraisers will
				be reviewed according to the procedures in Section
				195.087(1),
				F.S.
(2) Budget requests will be
				evaluated by object code, using historical data and justification
				provided.
(3) Approval will be made
				for the total amount of each appropriation category.
(4) The Department of Revenue (Department)
				will issue a preliminary recommendation, after which the county commission or
				property appraiser may offer written testimony to the Department concerning the
				whole or any part of the budget, along with justification included for any and
				all items being questioned.
(5) The
				Department will review the written testimony, and if necessary, set conferences
				requesting the attendance of all parties concerned, to negotiate agreement on
				the final budget. After the conference is concluded, the Department will issue
				a final ruling on the budget.
Rulemaking Authority
					 195.027(1),
					 213.06(1) FS.
					 Law Implemented 195.087,
					 213.05
					 FS.
New 10-12-76, Amended 4-29-82, Formerly
					 12D-11.05.
Florida Administrative Code › 12 - DEPARTMENT OF REVENUE › 12D - Property Tax Oversight Program › Chapter 12D-11 - BUDGETS › Section 12D-11.006 - Budget Amendments and Budget Transfers - Collectors

Current through Reg. 50, No. 138; July 16, 2024
(1) Budget amendments are defined as
				line-item changes which either increase or decrease the total budget. Copies of
				approvals are provided to the official.
(2) Budget transfers are defined as line-item
				changes between appropriation categories which do not change the total budget
				appropriation. Copies of approvals are provided to the
				official.
Rulemaking Authority
					 195.027(1),
					 213.06(1) FS.
					 Law Implemented 195.087
					 213.05
					 FS.
New 10-12-76, Amended 4-29-82, Formerly
					 12D-11.06.
Florida Administrative Code › 12 - DEPARTMENT OF REVENUE › 12D - Property Tax Oversight Program › Chapter 12D-11 - BUDGETS › Section 12D-11.007 - Budget Amendments and Budget Transfers - Property Appraisers

Current through Reg. 50, No. 138; July 16, 2024
(1) Budget amendments are defined as
				line-item changes which either increase or decrease the total budget. Copies,
				as approved, are furnished to the official, and Board of County Commissioners.
				(Section 195.087(1)(a),
				F.S.)
(2) Budget transfers are
				defined as line-item changes between appropriation categories which do not
				change the total budget appropriation. Copies of approval are provided to the
				official.
Rulemaking Authority
					 195.027(1),
					 213.06(1) FS.
					 Law Implemented 195.087,
					 213.05
					 FS.
New 10-12-76, Amended 4-29-82, Formerly
					 12D-11.07.
Florida Administrative Code › 12 - DEPARTMENT OF REVENUE › 12D - Property Tax Oversight Program › Chapter 12D-11 - BUDGETS › Section 12D-11.008 - Distribution of Excess Funds - Tax Collectors

Current through Reg. 50, No. 138; July 16, 2024
The distribution of excess fees for each governmental unit
				  shall be that portion of the excess fees that its fee payment represents to the
				  officer's total fee income. In calculating this ratio, extend to five
				  significant decimals. This will result in a percentage followed by three
				  decimals; for example:
$15,769
= 0.02725 = 2.725%
$578,639
All taxing authorities share in this distribution. In some
				  instances, such a proration will not equal the total excess fees on hand. This
				  is the result of miscellaneous income to the office from sources other than
				  those who were originally billed, such as state agencies paying some portion of
				  the total fees, and sale of RP tags. In such cases, this balance, after the
				  division and distribution pursuant to statutory provisions, shall be paid to
				  the County General Fund. An example is given, assuming the following
				  facts:
(1) Total fee income was
				$100,000.
(2) Excess fees were
				$10,000.
(3) The county and special
				districts A, B and C are the governmental units concerned.
% of Total
Dollar Amount
Fee Income
of Fees Paid
County
65.000%
$65,000
Special District A
5.000%
5,000
Special District B
5.000%
5,000
Special District C
5.000%
5,000
State Agencies
20.000%
20,000
Total
$100,000
Distribution of excess fees to governmental
							 units.
County
65.000%
$6,500
Special District A
5.000%
500
Special District B
5.000%
500
Special District C
5.000%
500
Total amount distributed based on % of fees paid in
							 proportion to total fee income
$8,000
Amount of Excess Fees
$10,000
Amount of Excess Fees distributed
$8,000
Difference
$2,000
The difference of $2,000 would be paid to County General
				  Fund.
Rulemaking Authority
					 195.027(1),
					 213.06(1) FS.
					 Law Implemented 195.087,
					 213.05,
					 218.36
					 FS.
New 10-12-76, Formerly
					 12D-11.08.
Florida Administrative Code › 12 - DEPARTMENT OF REVENUE › 12D - Property Tax Oversight Program › Chapter 12D-11 - BUDGETS › Section 12D-11.009 - Distribution of Excess Funds - Property Appraisers

Current through Reg. 50, No. 138; July 16, 2024
The distribution of excess funds shall be distributed to each
				  governmental unit in proportion to amounts billed and paid. In calculating this
				  ratio, extend to five significant decimals. This will result in a percentage
				  followed by three decimals; for example:
$15, 769 $578, 639
= 0.02725 = 2.725%
(A)
(C)
Billed for Budget
Total Billed
Paid
Refund Due
(D)
Distribution
A/R
A/P
CC
$85,000
$85,000
$85,000
$13,632
$10,099
$_____
$3, 533
(80.189%)
(84.158%)
A
7,000
7,000
7,000
1, 123
832
_____
291
(6.604%)
(6.931%)
B
8,000
8,000
3,000
1, 283
356
5,000
927
(7.547%)
(2.970%)
Spec. C
- 0 -
(B) 6,000
6,000
962
713
_____
249
(5.660%)
(5.941%)
___________
___________
________
______
________
_____
_____
$100,000
(B) $106,000
$101,000
$17,000
$12,000
$5,000
$5,000
Upon collection of Accounts Receivable, clear Accounts
				  Receivable, Accounts Payable, and credit any remaining balances to subsequent
				  billings, if applicable.
(a) Billed
				per Section 192.091(1),
				F.S.
(b) Billings other than under
				Section 192.091(1),
				F.S.
(c) Prorated on basis of
				"Total Billed."
(d) Prorated on
				basis of "Paid." Credit these amounts to subsequent period billings if the
				district is subject to billing for the following fiscal
				period.
Rulemaking Authority
					 195.027(1),
					 213.06(1) FS.
					 Law Implemented 195.087,
					 213.05,
					 218.36
					 FS.
New 10-12-76, Formerly
					 12D-11.09.
Florida Administrative Code › 12 - DEPARTMENT OF REVENUE › 12D - Property Tax Oversight Program › Chapter 12D-13 - TAX COLLECTORS RULES AND REGULATIONS › Section 12D-13.001 - Definitions

Current through Reg. 50, No. 138; July 16, 2024
As used in this chapter, these definitions apply, unless the
				  context clearly requires otherwise:
(1) "Calculated monthly" means monthly
				interest accrues as of the first day of the month, calculated by dividing the
				annual rate by twelve. For example, if the rate of interest is 18 percent per
				year, and a tax certificate is purchased on June 15, a full one and one-half
				percent is earned by the purchaser on July 1.
(2) "Clerk" means the Clerk of the Circuit
				Court.
(3) "Department" means the
				Department of Revenue.
(4)
				"Designated collection office" means any tax collector office location at which
				payments are accepted for property taxes.
(5) "Designated system" means an electronic
				payment system, provided by the tax collector or a vendor authorized by the tax
				collector, which allows payments to be made via the Internet.
(6) "Electronic means" includes any one or
				more methods of transmitting funds, information, or data: electronic data
				interchange, electronic funds transfer, telephone, Internet, or any other
				technology designated by a tax collector.
(7) "Express consent" means an affirmative
				action (written documentation or attestation by electronic signature) taken by
				or on behalf of a taxpayer to indicate agreement to receive bills or notices by
				electronic means (eBills and eNotices). After a taxpayer establishes "express
				consent, " the consent is valid until the taxpayer requests that eNotices or
				eBills be discontinued.
(8)
				"Payment" is any form of remittance required by the tax collector or
				clerk.
(9) "Struck off to the
				county" means that the tax collector issued an unsold tax certificate to the
				county commission.
(10) A "tax
				certificate" as defined in paragraph
				197.102(1)(f),
				F.S.
(11) "Tax notice" as defined
				in paragraph 197.102(1)(g),
				F.S.
(12) "Tax receipt" as defined
				in paragraph 197.102(1)(h),
				F.S.
(13) "Taxes" are the total of
				ad valorem taxes and non-ad valorem assessments, including special
				assessments.
Rulemaking Authority
					 195.027(1),
					 213.06(1) FS.
					 Law Implemented 195.027,
					 197.102,
					 197.162,
					 197.172,
					 197.3225,
					 197.432,
					 197.573,
					 200.069
					 FS.
New 6-18-85, Formerly 12D-13.01, Amended 5-23-91, 2-25-96,
					 4-5-16.
Florida Administrative Code › 12 - DEPARTMENT OF REVENUE › 12D - Property Tax Oversight Program › Chapter 12D-13 - TAX COLLECTORS RULES AND REGULATIONS › Section 12D-13.002 - When Taxes Are Due; Notice of Publication; Discount Payment Periods

Current through Reg. 50, No. 138; July 16, 2024
(1) Taxes are due and payable November 1 of
				the year they are assessed, or as soon after November 1, as the tax collector
				receives the certified tax rolls. Taxes are delinquent on April 1 of the year
				following the year of assessment, or after 60 days have expired from the date
				the original tax notice is sent, whichever is later.
(a) The date of tax payment, the applicable
				discount if any, and whether the taxes were paid before the delinquency date is
				determined by:
1. The postmark for mailed tax
				payments,
2. The date the tax
				payment is submitted to the tax collector's designated system for electronic
				payments.