VAB Agenda 08-06-2018 Item 11C 08/06/2018 Item 11C
EXECUTIVE SUMMARY
Recommendation to adopt by resolution internal operating procedures, which
supplement 12D-9, Florida Administrative Code (F.A.C.)
OBJECTIVE: To consider a resolution adopting internal operating procedures.
CONSIDERATIONS: Section 12D-9.005(2)(a), Florida Administrative Code, provides that the
Value Adjustment Board may adopt additional internal operating procedures,not rules,that do not
conflict with, change, expand, suspend, or negate the rules adopted in rule Chapter 12D-9 or other
provisions of law, and only to the extent indispensable for the efficient operation of the Value
Adjustment Board.
If the Value Adjustment Board finds it appropriate to adopt an internal operating procedure to
supplement Section 12D-9.020(2)(a), Florida Administrative Code, to require petitioners who
choose to participate in an exchange of evidence with the property appraiser, to provide to the
property appraiser an original, plus one (1) copy, of all documentation to be presented at the
hearing, and/or to file evidence electronically.
RECOMMENDATION: To adopt the proposed VAB Resolution 2018-xx (attached) to
administer these internal operating procedures regarding evidence exchange documentation.
Attachments
• Florida Administrative Code Section 12D-9.005
• VAB Resolution 2018-xx (Draft)
12D-9.005 Duties of the Board.
(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.
(b) The board may not meet earlier than July 1 to hear appeals pertaining to the denial of exemptions, agricultural and high-
water recharge classifications,classifications as historic property used for commercial or certain nonprofit purposes,and deferrals.
(c)The board shall remain in session until its duties are completed concerning all assessment rolls or parts of assessment rolls.
The board may temporarily recess, but shall reconvene when necessary to hear petitions, complaints, or appeals and disputes filed
upon the roll or portion of the roll when approved. The board shall make its decisions timely so that the board clerk may observe the
requirement 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.
(2)(a)Value adjustment boards may have additional internal operating procedures, not rules, that do not conflict with, change,
expand, suspend, or negate the rules adopted in this rule chapter or other provisions of law, and only to the extent indispensable for
the efficient operation of the value adjustment board process. The board may publish fee schedules adopted by the board.
(b) These internal operating procedures may include methods for creating the verbatim record, provisions for parking by
participants, assignment of hearing rooms, compliance with the Americans with Disabilities Act, and other ministerial type
procedures.
(c)The board shall not provide notices or establish a local procedure instructing petitioners to contact the property appraiser's or
tax collector's office or any other agency with questions about board hearings or procedures. The board,board legal counsel, board
clerk, special magistrate or other board representative shall not otherwise enlist the property appraiser's or tax collector's office to
perform administrative duties for the board. Personnel performing any of the board's duties shall be independent of the property
appraiser's and tax collector's office. This section shall not prevent the board clerk or personnel performing board duties from
referring petitioners to the property appraiser or tax collector for issues within the responsibility of the property appraiser or tax
collector. This section shall not prevent the property appraiser from providing data to assist the board clerk with the notice of tax
impact.
(3)The board must ensure that all board meetings are duly noticed under Section 286.011,F.S., and are held in accordance with
the law.
(4)Other duties of value adjustment boards are set forth in other areas of Florida law. Value adjustment boards shall perform all
duties required by law and shall abide by all limitations on their authority as provided by law.
(5)Failure on three occasions with respect to any single tax year for the board to convene at the scheduled time of meetings of
the board is grounds for removal from office by the Governor for neglect of duties.
Rulemaking Authority 194.011(5), 194.034(1), 195.027(1), 213.06(1) FS. Law Implemented 192.0105, 194.011, 194.015, 194.032, 194.034,
194.035, 194.037 FS. History—New 3-30-10,Amended 9-19-17.
VAB RESOLUTION 2018-
A RESOLUTION OF THE VALUE ADJUSTMENT BOARD OF COLLIER COUNTY,FLORIDA, RELATING
TO THE ADOPTION OF INTERNAL OPERATING PROCEDURES TO SUPPLEMENT CHAPTER 12D-9,
FLORIDA ADMINISTRATIVE CODE: THE REQUIREMENTS FOR VALUE ADJUSTMENT BOARDS IN
ADMINISTRATIVE REVIEWS; UNIFORM RULES OF PROCEDURE FOR HEARINGS BEFORE VALUE
ADJUSTMENT BOARDS
WHEREAS, Section 12D-9.005(2)(a), Florida Administrative Code, provides that the Value Adjustment Board may adopt
additional internal operating procedures,not rules,that do not conflict with,change,expand,suspend,or negate the rules adopted in rule
Chapter 12D-9 or other provisions of law,and only to the extent indispensable for the efficient operation of the Value Adjustment Board;
and
WHEREAS,the Value Adjustment Board finds it appropriate to adopt an internal operating procedure to supplement Section
12D-9.020(2)(a), Florida Administrative Code, to require petitioners who choose to participate in an exchange of evidence with the
property appraiser, to provide to the property appraiser an original, plus one (1) copy, of all documentation to be presented at the
hearing,or to file evidence electronically.
NOW,THEREFORE,BE IT RESOLVED BY THE VALUE ADJUSTMENT BOARD OF COLLIER COUNTY,
FLORIDA,that:
1. For petitioners who choose to participate in an exchange of evidence with the property appraiser under Section 12D-
9.020(2)(a),the petitioner shall provide the property appraiser with a written list and summary of evidence to be presented
at the hearing,together with copies of all documentation to be presented at the hearing. The petitioner must provide the
property appraiser with two(2)copies in total of the evidence package,unless submitted electronically.
2. All other terms and conditions of Section 12D-9.020(2)(a),Florida Administrative Code,shall remain unchanged.
3. This Resolution shall become effective upon adoption and shall supersede VAB Resolution 2017-03.
This Resolution of the Value Adjustment Board adopted this day of , 2018, after motion, second and majority
vote.
ATTEST: VALUE ADJUSTMENT BOARD
CRYSTAL K.KINZEL, CLERK COLLIER COUNTY,FLORIDA
BY: BY:
,Deputy Clerk Chairman
Approved as to form
and legal sufficiency:
Holly E.Cosby,Esq.
VAB Legal Counsel