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-9.014 - Prehearing Checklist

Current through Reg. 50, No. 138; July 16, 2024
(1) The board clerk
				  shall not allow the holding of scheduled hearings until the board legal counsel
				  has verified that all requirements in Chapter 194, F.S., and department rules,
				  were met as follows:
(a) The composition of
				  the board is as provided by law;
(b) Board legal counsel has been appointed as
				  provided by law;
(c) Board legal
				  counsel meets the requirements of Section
				  194.015, F.S.;
(d) No board members represent other
				  government entities or taxpayers in any administrative or judicial review of
				  property taxes, and citizen members are not members or employees of a taxing
				  authority, during their membership on the board;
(e) In a county that does not use special
				  magistrates, either all board members have received the department's training
				  or board legal counsel has received the department's training;
(f) The organizational meeting, as well as
				  any other board meetings, will be or were noticed in accordance with Section
				  286.011, F.S., and will be or
				  were held in accordance with law;
(g) The department's uniform value adjustment
				  board procedures, consisting of this rule chapter, were made available at the
				  organizational meeting and copies were provided to special magistrates and
				  board members;
(h) The department's
				  uniform policies and procedures manual is available on the existing website of
				  the board clerk, if the board clerk has a website;
(i) The qualifications of special magistrates
				  were verified, including that special magistrates received the department's
				  training, and that special magistrates with less than five years of required
				  experience successfully completed the department's training including any
				  updated modules and an examination, and were certified;
(j) The selection of special magistrates was
				  based solely on proper experience and qualifications and neither the property
				  appraiser nor any petitioners influenced the selection of special magistrates.
				  This provision does not prohibit the board from considering any written
				  complaint filed with respect to a special magistrate by any party or
				  citizen;
(k) The appointment and
				  scheduling of special magistrates for hearings was done in a manner in which
				  the board, board attorney, and board clerk did not consider any assessment
				  reductions recommended by any special magistrate in the current year or in any
				  previous year.
(l) All procedures
				  and forms of the board or special magistrate are in compliance with Chapter
				  194, F.S., and this rule chapter;
(m) The board is otherwise in compliance with
				  Chapter 194, F.S., and this rule chapter; and,
(n) Notice has been given to the chief
				  executive officer of each municipality as provided in Section
				  193.116,
				  F.S.