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-9.007 - Role of the Clerk of the Value Adjustment Board

Current through Reg. 50, No. 138; July 16, 2024
(1) It is the board clerk's responsibility to
				  verify through board legal counsel that the value adjustment board meets all of
				  the requirements for the organizational meeting before the board or special
				  magistrates hold hearings. If the board clerk determines that any of the
				  requirements were not met, he or she shall contact the board legal counsel or
				  the chair of the board regarding such deficiencies and cancel any scheduled
				  hearings until such time as the requirements are met.
(2) The board clerk shall make petition forms
				  available to the public upon request.
(3) The board clerk shall receive and
				  acknowledge completed petitions and promptly furnish a copy of all completed
				  and timely filed petitions to the property appraiser or tax collector.
				  Alternatively, the property appraiser or the tax collector may obtain the
				  relevant information from the board clerk electronically.
(4) The board clerk shall prepare a schedule
				  of appearances before the board based on petitions timely filed with him or
				  her. If the petitioner has indicated on the petition an estimate of the amount
				  of time he or she will need to present and argue the petition, the board clerk
				  must take this estimate into consideration when scheduling the
				  hearing.
(5) No less than 25
				  calendar days prior to the day of the petitioner's scheduled appearance before
				  the board, the board clerk must notify the petitioner of the date and time
				  scheduled for the appearance. The board clerk shall simultaneously notify the
				  property appraiser or tax collector.
(6) If an incomplete petition, which includes
				  a petition not accompanied by the required filing fee, is received within the
				  time required, the board clerk shall notify the petitioner and give the
				  petitioner an opportunity to complete the petition within 10 calendar days from
				  the date notification is mailed. Such petition shall be timely if completed and
				  filed, including payment of the fee if previously unpaid within the time frame
				  provided in the board clerk's notice of incomplete petition.
(7) In counties with a population of more
				  than 75, 000, the board clerk shall provide notification annually to qualified
				  individuals or their professional associations of opportunities to serve as
				  special magistrates.
(8) The board
				  clerk shall ensure public notice of and access to all hearings. Such notice
				  shall contain a general description of the locations, dates, and times hearings
				  are being scheduled. This notice requirement may be satisfied by making such
				  notice available on the board clerk's website. Hearings must be conducted in
				  facilities that are clearly identified for such purpose and are freely
				  accessible to the public while hearings are being conducted. The board clerk
				  shall assure proper signage to identify such facilities.
(9) The board clerk shall schedule hearings
				  to allow sufficient time for evidence to be presented and considered and to
				  allow for hearings to begin at their scheduled time. The board clerk shall
				  advise the chair of the board if the board's tentative schedule for holding
				  hearings is insufficient to allow for proper scheduling.
(10) The board clerk shall timely notify the
				  parties of the decisions of the board so that such decisions shall be issued
				  within 20 calendar days of the last day the board is in session pursuant to
				  Section 194.034, F.S., and shall
				  otherwise notify the property appraiser or tax collector of such decision.
				  Notification of the petitioner must be by first class mail or by electronic
				  means as set forth in Section
				  194.034(2) or
				  192.048, F.S. In counties using
				  special magistrates, the board clerk shall also make available to both parties
				  as soon as practicable a copy of the recommended decision of the special
				  magistrate by mail or electronic means. No party shall have access to decisions
				  prior to any other party.
(11)
				  After the value adjustment board has decided all petitions, complaints, appeals
				  and disputes, the board clerk shall make public notice of the findings and
				  results of the board in the manner prescribed in Section
				  194.037, F.S., and by the
				  department.
(12) The board clerk is
				  the official record keeper for the board and shall maintain a record of the
				  proceedings which shall consist of:
(a) All
				  filed documents;
(b) A verbatim
				  record of any hearing;
(c) All
				  tangible exhibits and documentary evidence presented;
(d) Any meeting minutes; and,
(e) Any other documents or materials
				  presented on the record by the parties or by the board or special magistrate.
The record shall be maintained for four years after the
					 final decision has been rendered by the board, if no appeal is filed in circuit
					 court or for five years if an appeal is filed, or, if requested by one of the
					 parties, until the final disposition of any subsequent judicial proceeding
					 relating to the property.