Chapter 12D-10 F.A.C.CHAPTER 12D-10
VALUE ADJUSTMENT BOARD
12D-10.001 Composition of Value Adjustment Board (Repealed)
12D-10.002 Appointment and Employment of Special Magistrates (Repealed)
12D-10.003 Powers, Authority, Duties and Functions of Value Adjustment Board
12D-10.004 Receipt of Taxpayer's Petition to Be Acknowledged (Repealed)
12D-10.0044 Uniform Procedures for Hearings; Procedures for Information and Evidence Exchange Between the Petitioner and
Property Appraiser, Consistent with Section 194.032, F.S.; Organiza tional Meeting; Uniform Procedures to be
Available to Petitioners (Repealed)
12D-10.005 Duty of Clerk to Prepare and Transmit Record (Repealed)
12D-10.006 Public Notice of Findings and Results of Value Adjustment Board (Repealed)
12D-10.001 Composition of Value Adjustment Board.
Rulemaking Authority 195.027(1), 213.06(1) FS. Law Implemented 194.015, 213.05 FS. History–New 10-12-76, Formerly 12D-10.01, Amended 12-
31-98, Repealed 3-30-10.
12D-10.002 Appointment and Employment of Special Magistrates.
Rulemaking Authority 195.027(1), 213.06(1) FS. Law Implemented 194.032, 194.034, 194.035, 213.05 FS. History–New 10-12-76, Formerly 12D-
10.02, Repealed 3-30-10.
12D-10.003 Powers, Authority, Duties and Functions of Value Adjustment Board.
(1) The board has no power to fix the original valuation of property for ad valorem tax purposes or to grant an exemption not
authorized by law and the board is bound by the same standards as the county property appraiser in determining values and the granting
of exemptions. The board has no power to grant relief either by adjustment of the value of a property or by the granting of an exemption
on the basis of hardship of a particular taxpayer. The board, in determining the valuation of a specific property, shall not consider the
ultimate amount of tax required.
(2) The powers, authority, duties and functions of the board, insofar as they are appropriate, apply equally to real property and
tangible personal property (including taxable household goods).
(3) Every decision of the board must contain specific and detailed findings of fact which shall include both ultimate findings of
fact and basic and underlying findings of fact. Each basic and underlying finding must be properly annotated to its supportin g evidence.
For purposes of these rules, the following are defined to mean:
(a) An ultimate finding is a determination of fact. An ultimate finding is usually expressed in the language of a statutory s tandard
and must be supported by and flow rationally from adequate basic and underl ying findings.
(b) Basic and underlying findings are those findings on which the ultimate findings rest and which are supported by evidence.
Basic and underlying findings are more detailed than the ultimate findings but less detailed than a summary of the evidence.
(c) Reasons are those clearly stated grounds upon which the board or property appraiser acted.
Rulemaking Authority 194.034(1), 195.027(1), 213.06(1) FS. Law Implemented 193.122, 194.011, 194.015, 194.032, 194.034, 194.0 36, 194.037,
194.301, 195.002, 195.096, 196.011, 197.122, 213.05 FS. History–New 10-12-76, Amended 11-10-77, 9-30-82, Formerly 12D-10.03, Amended 12-
31-98, 3-30-10.
12D-10.004 Receipt of Taxpayer’s Petition to Be Acknowledged.
Rulemaking Authority 195.027(1), 213.06(1) FS. Law Implemented 194.011, 194.015, 194.032, 195.022, 200.069, 213.05 FS. History –New 10-12-
76, Formerly 12D-10.04, Amended 1-11-94, 12-28-95, 12-31-98, 1-20-03, 12-30-04, Repealed 3-30-10.
12D-10.0044 Uniform Procedures for Hearings; Procedures for Information and Evidence Exchange Between the
Petitioner and Property Appraiser, Consistent with Section 194.032, F.S.; Organizational Meeting; Uniform Procedures to be
Available to Petitioners.
Rulemaking Authority 194.011(5), 195.027(1), 213.06(1) FS. Law Implemented 19 4.011, 194.015, 194.032, 194.034, 194.035, 195.022, 200.069,
213.05 FS. History–New 4-4-04, Amended 12-30-04, Repealed 3-30-10.
12D-10.005 Duty of Clerk to Prepare and Transmit Record.
Rulemaking Authority 195.027(1), 213.06(1) FS. Law Implemented 194.032, 194.036, 213.05 FS. History–New 10-12-76, Amended 11-10-77,
Formerly 12D-10.05, Repealed 3-30-10.
12D-10.006 Public Notice of Findings and Results of Value Adjustment Board.
Rulemaking Authority 195.027(1), 213.06(1) FS. Law Implemented 50, 194.032, 194.034, 194.037, 213.05 FS. History–New 2-12-81, Formerly 12D-
10.06, Repealed 3-30-10.