VAB Checklist for Organizational Meeting of the VAB • °C
06/01/2015
Value Adjustment Board (VAB) Checklist
Organizational Meeting of the VAB
FLORIDA (Rule 12D-9.013, F.A.C.)
This checklist is a guide to help VAB clerks make sure that the VAB performs all the required actions and
responsibilities specified in the Florida Department of Revenue's Rule 12D-9.013, Florida Administrative Code.
The VAB:
Held at least one organizational meeting before VAB hearings started.
Gave reasonable notice of every organizational meeting as s. 286.011, F.S., and other provisions of law
require, including the:
'Date, time, and location of the meeting.
QjPurpose of the meeting.
a-Advice that any person who anticipates that he or she will appeal a decision of the VAB should make sure a
verbatim record of the proceeding is made(see s. 286.0105, F.S.).
At this organizational meeting, the VAB:
l egarding private board legal counsel: E(Decided to impose a petition filing fee (of no
-Appointed or ratified legal counsel as the first more than $15)for the current year by adopting
action at the meeting(see s. 194.015, F.S.). or ratifying a resolution to impose it(see s.
194.013, F.S.).
LNntroduced every VAB member and VAB clerk ,�1,
staff and provided their contact information. l�'Discussed general information on:
EK
Florida's property tax system.
L7 Appointed or ratified special magistrates (if the
VAB is using them for this year). El/Roles of participants in this system.
ErHow taxpayers can participate in this system.
Q,Avlade available to everyone (VAB-related 1:1- operty taxpayer rights.
persons and the public):
ule Chapter 12D-9, F.A.C. (Requirements for D-iIit has local administrative procedures and
Value Adjustment Boards in Administrative forms:
Reviews; Uniform Rules of Procedure for td/Discussed the new or revised procedures and
Hearings Before Value Adjustment Boards). ,--, forms.
/ule Chapter 12D-10, F.A.C. (Value Adjustment 'ook testimony on these procedures and forms.
Board). ["Adopted or ratified the procedures and forms.
1:14l"guidelines"documents adopted by RuleMade these local procedures and forms
Chapter 12D-51, F.A.C. (Standard Assessment available to the public, including on the VAB
Procedures and Standard Measures of Value; clerk's website.
Guidelines).
Requirements of Florida's Government in the E -Knnounced a tentative schedule for its required
Sunshine and open government laws and where actiyxties based on these considerations:
to find the manual on Government in the The number of petitions filed.
Sunshine.
Er The possibility that activities might have to be
aChapters 192, 193, 194, and 195 of the Florida �r scheduled.
Statutes(see s. 194.011, F.S.). 9'The requirement that the VAB continue in
session until it has heard all petitions(see s.
194.032, F.S.).
Value Adjustment Board (VAB) Checklist 06/01/2015
Prehearing
(Rule 12D-9.014, F.A.C.)
FLORIDA
Prehearing Actions That VAB Legal Counsel Must Verify
(see Rule 12D-9.014(1)(a)-(m), F.A.C.)
VAB LLStructure and Requirements Preparing Special Magistrates or the VAB
4YThe VAB complied with s. 194.015, F.S., in that: Members to Hear Petitions
PE" composition of the VAB met the law's B If the VAB will use special magistrates to hear
rquirements. petiti s, the VAB:
D No member represented other government L7 Verified the qualifications of every special
entities or taxpayers in any administrative or magistrate.
ju sial review of property taxes. E -Selected every special magistrate:
LYNo citizen member was a member or employee Q-13ased solely on proper experience and
of a taxing authority during his or her service on qualifications.
the VAB.
Er-n the VAB appointed legal counsel asprovided Without influence from the property
pp 9 appraiser or any petitioner.
in and according to the requirements of s. ❑- rified that every special magistrate received
194.015, F.S. the Florida Department of Revenue(DOR)
Dhe VAB reviewed all VAB and special training and provided a certificate.
magistrate procedures and forms to make sure erified that every special magistrate with less
they complied with Chapter 194, F.S., and Rule than five years of required experience:
Chapter 12D-9, F.A.C. 'uccessfully completed DOR's training,
including updates.
For All VAB Meetings, the VAB Passed the training exam.
lqi,A ovided reasonable notice as s. 286.011, F.S., DI Received certification.
requires. 0 If the county does not use special magistrates:
LYMade sure that it held every meeting as ❑ Every VAB member received DOR's training.
provided by law.
0 Or the VAB's legal counsel received DOR's
For y Organizational Meeting, the VAB training.
Provided the Florida Department of Revenue's Notification to All Municipalities Affected by
uniform VAB procedures, as adopted in Rule Filed VAB Petitions
Chapter 12D-9, F.A.C., at the organizational
eeting. ErThe VAB has given notice to the chief executive
a Gave copies of these procedures to VAB of every municipality in the county whenever it
me bers and special magistrates. has taken an appeal about any property in the
rovided these procedures on the VAB clerk's municipality, as required by s. 193.116, F.S.
website, if the clerk had one.
Gene al Compliance
Ir�'The VAB complied with all other requirements
of Chapter 194, F.S., and Rule Chapter 12D-9,
F.A.C.
Prehearing Requirements for the VAB Clerk
(see Rule 12D-9.014(1)and (2), F.A.C.)
�, notified the VAB's legal counsel and the VAB's
L�YI did not allow the holding of any scheduled chair of any actions which the VAB needs to
hearings on petitions until the VAB legal comply with subsection (1) of Rule 12D-9.014,
counsel had verified that the VAB had met all F.A.C.
requirements of Chapter 194, F.S., and Rule
Chapter 12D-9, F.A.C.