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-9.010 - Appointment of Special Magistrates to the Value Adjustment Board

Current through Reg. 50, No. 138; July 16, 2024
(1) In counties with populations of more than
				  75, 000, the value adjustment board shall appoint special magistrates to take
				  testimony and make recommendations on petitions filed with the value adjustment
				  board. Special magistrates shall be selected from a list maintained by the
				  board clerk of qualified individuals who are willing to serve. When appointing
				  special magistrates, the board, board attorney, and board clerk shall not
				  consider any assessment reductions recommended by any special magistrate in the
				  current year or in any previous year. The process for review of complaints of
				  bias, prejudice, or conflict of interest regarding the actions of a special
				  magistrate shall be as provided in subsection
				  12D-9.022(4),
				  F.A.C.
(2) In counties with
				  populations of 75, 000 or less, the value adjustment board shall have the
				  option of using special magistrates. The department shall make available to
				  such counties a list of qualified special magistrates.
(3) A person does not have to be a resident
				  of the county in which he or she serves as a special magistrate.
(4) The special magistrate must meet the
				  following qualifications:
(a) A special
				  magistrate must not be an elected or appointed official or employee of the
				  county.
(b) A special magistrate
				  must not be an elected or appointed official or employee of a taxing
				  jurisdiction or of the State.
(c)
				  During a tax year in which a special magistrate serves, he or she must not
				  represent any party before the board in any administrative review of property
				  taxes.
(d) All special magistrates
				  must meet the qualifications specified in Section
				  194.035, F.S.
1. A special magistrate appointed to hear
				  issues of exemptions, classifications, portability assessment difference
				  transfers, changes of ownership under Section
				  193.155(3),
				  F.S., changes of ownership or control under Section
				  193.1554(5), or
				  193.1555(5),
				  F.S., or a qualifying improvement determination under Section
				  193.1555(5),
				  F.S., must be a member of The Florida Bar, must have at least five years of
				  experience in the area of ad valorem taxation, and must receive training
				  provided by the department. Alternatively, a member of The Florida Bar with at
				  least three years of experience in ad valorem taxation and who has completed
				  board training provided by the department including the examination, may serve
				  as a special magistrate.
2. A
				  special magistrate appointed to hear issues regarding the valuation of real
				  estate shall be a state certified real estate appraiser, must have at least
				  five years of experience in real property valuation, and must receive training
				  provided by the department. Alternatively, a state certified real estate
				  appraiser with at least three years of real estate valuation experience and who
				  has completed board training provided by the department including the
				  examination, may serve as a special magistrate. A real property valuation
				  special magistrate must be certified under Chapter 475, Part II, F.S.
a. A Florida certified residential appraiser
				  appointed by the value adjustment board shall only hear petitions on the just
				  valuation of residential real property of one to four residential units and
				  shall not hear petitions on other types of real property.
b. A Florida certified general appraiser
				  appointed by the value adjustment board may hear petitions on the just
				  valuation of any type of real property.
3. A special magistrate appointed to hear
				  issues regarding the valuation of tangible personal property shall be a
				  designated member of a nationally recognized appraiser's organization, must
				  have at least five years of experience in tangible personal property valuation,
				  and must receive training provided by the department. Alternatively, a
				  designated member of a nationally recognized appraiser's organization with at
				  least three years of experience in tangible personal property valuation and who
				  has completed board training provided by the department including the
				  examination, may serve as a special magistrate.
4. All special magistrates shall attend or
				  receive an annual training program provided by the department. Special
				  magistrates substituting two years of experience must show that they have
				  completed the training by taking a written examination provided by the
				  department. A special magistrate must receive or complete any required training
				  prior to holding hearings.