Item #11F (Attachment: FAC 12D-9.034) 12D-9.034 Record of the Proceeding.
(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.
(2) The verbatim record of the hearing may be kept by any electronic means which is easily retrieved and copied. In counties
that use special magistrates, the special magistrate shall accurately and completely preserve the verbatim record during the hearing,
and may be assisted by the board clerk. In counties that do not use special magistrates, the board clerk shall accurately and
completely preserve the verbatim record during the hearing. At the conclusion of each hearing, the board clerk shall retain the
verbatim record as part of the petition file.
(3) The record shall be maintained for four years after the fmal decision has been rendered by the board if no appeal is filed in
circuit court,or for five years if an appeal is filed.
(4) If requested by the taxpayer, the taxpayer's representative, or the property appraiser, the board clerk shall retain these
records until the final disposition of any subsequent judicial proceeding related to the same property.
Rulemaking Authority 194.011(5), 194.034(1), 195.027(1), 213.06(1) FS. Law Implemented 194.011, 194.032, 194.034, 194.035 FS. History—New
3-30-10,Amended 9-19-17.