PTO - Public Comments on Proposed Rules - accepted until 07/05/2017 Patricia L. Morgan
From: DORPTO <DORPTO@floridarevenue.com>
Sent: Wednesday, June 28, 2017 2:53 PM
To: DORPTO
Subject: Public Comments on Proposed Rules
TO: Property Appraisers, Tax Collectors, Clerks of Court, Value Adjustment Board Clerks, and
Interested Parties
FROM: Property Tax Oversight
SUBJECT: Public Comments on Proposed Rules
The Department is accepting public comments on the proposed rules listed below until the close of business on
July 5, 2017. For information about the rules under review, including Notices of Proposed Rule, official rule
text, and the transcript of the June 15, 2017 hearing, please review the Workshop and Hearing Information.
Please send comments to DOR.PTO rsfloridarevenue.com.
The rule hearing is for proposed amendments to property tax rules:
RULE NUMBER: RULE TITLE:
12D-1.004 Returns, Applications and Other Information (not Including Applications for
Exemptions) Required to Be Filed with the Property Appraiser
12D-5.002 Purchase Price Paid as a Factor in Determining Agricultural Classification (repeal)
12D 5.004 Applicability of Other Factors to Classification of Agricultural Lands(Withdrawn)
12D-7.020 Exemption for Real Property Dedicated in Perpetuity for Conservation
12D-8.0064 Assessments; Correcting Errors in Assessments of a Homestead
12D-8.00659 Notice of Change of Ownership or Control of Non-Homestead Property
12D-9.001 Taxpayer Rights in Value Adjustment Board Proceedings
12D-9.003 Definitions
12D-9.004 Composition of the Value Adjustment Board
12D-9.005 Duties of the Board
12D-9.007 Role of the Clerk of the Value Adjustment Board
12D-9.010 Appointment of Special Magistrates to the Value Adjustment Board
12D-9.014 Prehearing Checklist
12D-9.015 Petition; Form and Filing Fee
12D-9.017 Ex Parte Communication Prohibition
12D-9.018 Representation of the Taxpayer
12D-9.019 Scheduling and Notice of a Hearing
12D-9.025 Procedures for Conducting a Hearing; Presentation of Evidence;
Testimony of Witnesses
12D-9.029 Procedures for Remanding Value Assessments to the Property Appraiser
12D-9.030 Recommended Decisions
12D-9.032 Final Decisions
12D-9.034 Record of the Proceeding
12D-16.002 Index to Forms
• Form DR-418C, Real Property Dedicated in Perpetuity for Conservation, Exemption
Application
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• Form DR-418CR, Real Property Dedicated in Perpetuity for Conservation, Exemption
Renewal (repeal)
• Form DR-501M, Deployed Military Exemption Application
• Form DR-505, Report of Discounts, Errors, Double Assessments, and Insolvencies
12D-18.005 Adoption of Non-Ad Valorem Assessment Roll
12D-18.006 Certification of Assessment Roll
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6/28/2017 FL Dept Rev-Property Tax Proposed Rules
Proposed Rules
This page provides Information on proposed new or amended rules and forms.PTO posts notices of scheduled workshops and hearings here as the proposed rules and forms progress through the rule
promulgation process.This page also provides public comments on the proposed changes,driving directions to attend the public meetings,and a campus map.
Submit comments or questions to DORPTORDfloridarevenue.cont
Miscellaneous Legislative Changes 2016
Next step:The Department is accepting public comments on these proposed rules until the close of business on July 5,2017.For Information about the rules under review,including Notices of Proposed Rule,
official rule text,and the transcript of the June 15,2017,hearing,please review the Workshop and Hearing Information.Please send comments to PORPTO(ffloridarevenue.com.
• Draft Rules
These unofficial drafts reflect changes between the current version of the language and an earlier version.Highlighted passages indicate recent changes for information purposes only.For the
official version of the rule text under review,please review the Workshop and Hearing Information.
a
120-1,004.F,A,C
a 12D-7.020,F.A.C.
o 12D-8.0064 and 12D-8.00659.F.A.C.
a 1213-9.001.120-9,003,120-9,004,12D-9,005.120-9.007.120-9.010.120-9.014.1213-9.015,12D-9,017,120-9.018,120-9.019.120-9.025,12D-9.029.120-9.030.120-9.032,and 120-9.034
F.A.C.
o 12D-16.002,F,A,C
a 12D-18.005 and 12D-18.006.F.A.C.
• Draft Forms
These unofficial draft forms reflect changes between the current version of the form and an earlier version.Highlighted passages indicate recent changes for information purposes only.For the
official version of the forms under review,please review the Workshop and Hearing Information.
o DR-418C—Real Property Dedicated in Perpetuity for Conservation.Exemption Application
o DR-418CR—Real Property Dedicated in Perpetuity for Conservation.Exemption Application Renewal(Repeal)
o DR-501M--Deployed Military Exemption Application
o DR-505—Report of Discounts.Errors.Double Assessments,and Insolvencies
http://floridarevenue.com/dor/property/legislation/rules/ 1/1
STATE OF FLORIDA
DEPARTMENT OF REVENUE
PROPERTY TAX OVERSIGHT PROGRAM
CHAPTER 12D-1, FLORIDA ADMINISTRATIVE CODE
GENERAL RULES
AMENDING RULE 12D-1.004
12D-1.004 Returns,Applications and Other Information (not Including Applications
for Exemptions) Required to Be Filed with the Property Appraiser.
(1)The following returns shall be filed according to the following schedule in each county
which is the situs of the property, on forms and in compliance with the instructions for their use
prescribed by the Department.
(a) Outdoor recreational or park lands. The owner of lands assessed as outdoor recreational
or park lands, under Section 193.501, F.S., shall, on or before March 1 April 1 of each year, file
with the property appraiser a written statement that the lands were utilized for such purposes on
January 1.
(b)Pollution control devices. The owner of lands assessed under Section 193.621, F.S.,
relating to pollution control devices, shall, on or before April 1 of each year, file a return in the
manner and form prescribed by the Department. The Department prescribes Form DR-492,
Return of Pollution Control Devices for Ad Valorem Tax Purposes, incorporated in Rule 12D-
16.002, by reference.
(c) Mineral, oil and gas or other subsurface rights, assessed under Section 193.481, F.S., by
owner of the surface fee. The owner of real property who also owns mineral, oil, gas or other
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subsurface mineral rights to the same property shall, on or before April 1 of each year, file with
the property appraiser a request in the manner and form prescribed by the Department of
Revenue in order to have such mineral, oil, gas or other subsurface mineral rights separately
assessed from the remainder of the real estate as a separate item on the tax roll. Failure to file the
above request, on or before April 1 of each year, shall relieve the property appraiser of the duty
to assess mineral, oil, gas or other subsurface rights separately from the remainder of the real
estate owned by the owner of such mineral, oil, gas or other subsurface rights. The Department
prescribes Form DR-508, Application for Separate Assessment of Mineral, Oil, and Other
Subsurface Rights, incorporated in Rule 12D-16.002, by reference.
(d) Property subject to a conservation easement, qualified and designated as environmentally
endangered by resolution of the governing board of a municipality or county, or designated as
conservation land in a comprehensive plan adopted by the appropriate municipal or county
governing board. The owner of property so designated may, on or before March 1 April 1 of
each year,petition the property appraiser in the manner and form prescribed by the Department
of Revenue, for a reclassification and reassessment of the land pursuant to Section 193.501, F.S.
See Rule 12D-8.001, F.A.C. The Department prescribes Form DR-482C, Land Used for
Conservation, incorporated in Rule 12D-16.002, by reference.
(e) Every person or organization who has the legal title to houses of public worship, the lots
on which they are located, personal property located thereon or therein, every parsonage, house
of public worship owned burial grounds and tombs, and all other such property not rented or
hired out for other than religious or educational purposes at any time, shall, on or before April 1
of each year, file a return of such property in the manner and form prescribed by the Department
with the property appraiser of the county in which the property is located.
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(2)All state and governmental entities, including all departments (boards, authorities,
agencies, commissions, etc.) of state governments, and all forms of local government(including
county commissions, school boards, commissions, authorities, and agencies of a public or quasi-
public nature), special taxing districts, multi-county districts and municipalities, shall, beginning
in 1972, on or before April 1, furnish to the several property appraisers of this state a list of real
property owned. Such list shall include a description sufficient to identify the same and an
estimate of the value of the same. After 1972, such The list may include only the property which
has been acquired or disposed of by the governmental entity since the filing of the previous
return or list, and shall be due on or before April 1 of each year.
(3)An assessment may not be contested unless until a return, as required by s. 193.052 if
required, is timely filed by the taxpayer.
Rulemaking Authority 195.027(1), 213.06(1)FS. Law Implemented 193.052, 193.062, 193.085,
193.481, 193.501, 193.621, 196.011, 196.193, 704.06(1)FS. History—New 10-12-76, Formerly
12D-1.04, Amended 12-31-98,
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STATE OF FLORIDA
DEPARTMENT OF REVENUE
PROPERTY TAX OVERSIGHT PROGRAM
CHAPTER 12D-7, FLORIDA ADMINISTRATIVE CODE
EXEMPTIONS
AMENDING RULE 12D-7.020
12D-7.020 Exemption for Real Property Dedicated in Perpetuity for Conservation
(1) To apply for the exemption in Section 196.26, F.S., a property owner must submit an
original application to the property appraiser by March 1, as outlined in Section 196.011, F.S.
(2) The Department prescribes Form DR-418C, Real Property Dedicated in Perpetuity for
Conservation, Exemption Application, incorporated by reference in Rule 12D-16.002, F.A.C.
Property owners must use this form to apply for the exemption in Section 196.26, F.S.
(3) If the land is no longer eligible for this exemption, the owner must promptly notify the
property appraiser. If the owner fails to notify the property appraiser and it is determined the land
was not eligible for this exemption for any time within the last 10 years, the owner is subject to
taxes exempted plus 18% interest each year and a penalty of 100% of the taxes exempted. Any
property of the owner will be subject to a lien for the unpaid taxes and penalties. (s.196.011,
F.S.)
The Department prescribes Form DR 418CR, Real- P ::-- `-: . : '--:- •. :
Conservation, Exemption Renewal, incorporated by reference in Rule 12D 16.002, F.A.C. After
the first year a property receives the exemption in Section 196.26, F.S., the property appraiser
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must mail a renewal application mtcproperty ownrby February 1. The property owner must
complete and return the renewal apQai!o to the property appraiser by March 1.
Rulemaking Authority 19.0 71 273.061 FS. Law Impleme2/ 796.07{ 196.26, 213.05 FS.
History—New 1117% Amended
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STATE OF FLORIDA
DEPARTMENT OF REVENUE
PROPERTY TAX OVERSIGHT PROGRAM
CHAPTER 12D-8, FLORIDA ADMINISTRATIVE CODE
ASSESSMENT ROLL PREPARATION AND APPROVAL
AMENDING RULES 12D-8.0064 AND 12D-8.00659
12D-8.0064 Assessments; Correcting Errors in Assessments of a Homestead.
(1)Through (2)No change.
(3) This subsection shall apply where the property appraiser determines that a person who
was not entitled to the homestead exemption or the homestead property assessment increase
limitation was granted it for any year or years within the prior 10 years.
(a) The property appraiser shall take the following actions:
1. Serve upon the owner a notice of intent to record in the public records of the county a
notice of tax lien against any property owned by that person in the county in the amount of the
unpaid taxes,plus a penalty of 50 percent of the unpaid taxes for each year and 15 percent
interest on the unpaid taxes per year. The owner of the property must be given the opportunity to
pay the taxes and any applicable penalties and interest within 30 days. If the homestead
exemption or the homestead property assessment increase limitation was improperly granted as a
result of a clerical mistake or omission, the person or entity improperly receiving the property
assessment limitation may not be assessed penalties or interest.
2. Record in the public records of the county a notice of tax lien against any property owned
by this person in the county and identify all property included in this notice of tax lien.
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3. The property appraiser shall correct the rolls to disallow the exemption and the homestead
assessment increase limitation for any years to which the owner was not entitled to either.
(b) Where the notice is served by U.S. mail or by certified mail, the 30-day period shall be
calculated from the date the notice was delivered into the mails and postmarked.
(c) Through (e)No change.
Rulemaking Authority 195.027(1), 213.06(1)FS. Law Implemented 193.011, 193.023, 193.155,
196.011, 196.161, 213.05 FS. History—New 12-27-94, Amended 12-28-95,
12D-8.00659 Notice of Change of Ownership or Control of Non-Homestead Property.
(1) Through (6)No change.
(7)(a) For changes of ownership or control, as referenced in subsection (2) of this rule, the
owner must complete and send Form DR-430, Change of Ownership or Control, Non-Homestead
Property, to the property appraiser unless a deed or other instrument of title has been recorded in
the county where the parcel is located. This form is adopted by the Department of Revenue and
incorporated by reference in Rule 12D-16.002, F.A.C. If one owner completes and sends a Form
DR-430 to the property appraiser, another owner is not required to send an additional Form DR-
430.
(b) Form DR-430M, Change of Ownership or Control, Multiple Parcels, which is
incorporated by reference in Rule 12D-16.002, F.A.C., may be used as an attachment to Form
DR-430. A property owner may use DR-430M to list all property owned or controlled in the
state for which a change of ownership or control has occurred. A copy of the form should be sent
to each county property appraiser where a parcel is located.
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(c) On January 1,property assessed under Sections 193.1554 and 193.1555, F.S., must be
assessed at just value if the property has had a change of ownership or control since the January
1, when the property was most recently assessed at just value.
(d)The property appraiser is required to provide a notice of intent to record a tax lien on any
property owned by a person or entity that was granted, but not entitled to, the property
assessment limitation under Section 193.1554 or 193.1555, F.S. Before a lien is filed, the person
or entity who was notified must be given 30 days to pay the taxes, applicable penalties, and
interest. If the property assessment limitation was improperly granted as a result of a clerical
mistake or omission, the person or entity improperly receiving the property assessment limitation
may not be assessed penalties or interest.
(e) The property appraiser shall use the information provided on the Form DR-430 to assess
property as provided in Sections 193.1554, 193.1555, and 193.1556, F.S. For listing ownership
on the assessment rolls, the property appraiser must not use Form DR-430 as a substitute for a
deed or other instrument of title in the public records.
Rulemaking Authority 195.027(1), 213.06(1)FS. Law Implemented 193.1554, 193.1555,
193.1556 FS. History—New 11-1-12L Amended
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STATE OF FLORIDA
DEPARTMENT OF REVENUE
PROPERTY TAX OVERSIGHT PROGRAM
CHAPTER 12D-9, FLORIDA ADMINISTRATIVE CODE
REQUIREMENTS FOR VALUE ADJUSTMENT BOARDS IN
ADMINISTRATIVE REVIEWS; UNIFORM RULES OF PROCEDURE
FOR HEARINGS BEFORE VALUE ADJUSTMENT BOARDS
AMENDING RULES 12D-9.001, 12D-9.003, 12D-9.004, 12D-9.005, 12D-9.007, 12D-9.010,
12D-9.014, 12D-9.015, 12D-9.017, 12D-9.018, 12D-9.019, 12D-9.025, 12D-9.029, 12D-9.030,
12D-9.032, and 12D-9.034
12D-9.001 Taxpayer Rights in Value Adjustment Board Proceedings.
(1) Taxpayers are granted specific rights by Florida law concerning value adjustment board
procedures.
(2) These rights include;
(a)The rightto be notified of the assessment of each taxable item of property in accordance
with the notice provisions set out in Florida Statutes for notices of proposed property taxes;
(b) The right to request an informal conference with the property appraiser regarding the
correctness of the assessment or to petition for administrative or judicial review of property
assessments. An informal conference with the property appraiser is not a prerequisite to filing a
petition for administrative review or an action for judicial review;
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(c) The right to file a petition on a form provided by the county that is substantially the same
as the form prescribed by the department or to file a petition on the form provided by the
department for this purpose;
(d) The right to state on the petition the approximate time anticipated by the taxpayer to
present and argue his or her petition before the board;
(e) The right to authorize another person to file a board petition on the taxpayer's property
assessment;
(f) The right, regardless of whether the petitioner initiates the evidence exchange, to receive
from the property appraiser a copy of the property record card containing information relevant to
the computation of the current assessment, with confidential information redacted. This includes
the right to receive such property record card when the property appraiser receives the petition
from the board clerk, at which time the property appraiser will either send the property record
card to the petitioner or notify the petitioner how to obtain it online;
(-0 The right to be sent prior notice of the date for the hearing of the taxpayer's petition
by the value adjustment board and the right to the hearing within a reasonable time of the
scheduled hearing;
th)(0 The right to reschedule a hearing a single time for good cause, request and be granted
a change in the h using date as described in this chapter;
(g)The right to be notified of the date of certification of the county's tax rolls:,and to be
sent a property record card if requested;
(h)The right to represent himself or herself or to be represented by another person who is
authorized by the taxpayer to represent the taxpayer before the board; an attorney or an agent;
2
(k)The right, in counties that use special magistrates, to a hearing conducted by a qualified
special magistrate appointed and scheduled for hearings in a manner in which the board, board
attorney, and board clerk do not consider any assessment reductions recommended by any
special magistrate in the current year or in any previous year;
(i)The right to have evidence presented and considered at a public hearing or at a time
when the petitioner has been given reasonable notice;
(m)0-)The right to have witnesses sworn and to cross-examine the witnesses; cross
examined;
(n)(k)The right to be issued a timely written decision within 20 calendar days of the last day
the board is in session pursuant to Section 194.032, F.S., by the value adjustment board
containing findings of fact and conclusions of law and reasons for upholding or overturning the
determination of the property appraiser or tax collector;
(o)(I)The right to advertised notice of all board actions, including appropriate narrative and
column descriptions, in brief and nontechnical language;
(p)( The right to bring an action in circuit court to appeal a value adjustment board
valuation decision or decision to disapprove a classification, exemption,portability assessment
difference transfer, or to deny a tax deferral or to impose a tax penalty;
(q)(ft)The right to have federal tax information, ad valorem tax returns, social security
numbers, all financial records produced by the taxpayer and other confidential taxpayer
information, kept confidential; and,
fsj(e)The right to limiting the property appraiser's access to a taxpayer's records to only
those instances in which it is determined that such records are necessary to determine either the
classification or the value of taxable nonhomestead property.
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Rulemaking Authority 194.011(5), 194.034(1), 195.027(1), 213.06(1) FS. Law Implemented
192.0105, 193.074, 194.011, 194.013, 194.015, 194.032, 194.034, 194.035, 194.036, 194.301,
195.002, 195.027, 195.084, 195.096, 196.011, 196.151, 196.193, 196.194, 197.122, 213.05 FS.
History—New 3-30-10, Amended
12D-9.003 Definitions.
(1) "Agent" means any person who is authorized by the taxpayer to file a petition with the
board and represent the taxpayer in board proceedings on the petition. any person, including a
• • - - . -- • .. - , •: 's authorized to represent the taxpayer before the board. The
term "agent" means the same as the term"representative."
(2)through (5)No change
(6) "Petition"means a written request for a hearing, filed with a board by a taxpayer or an
authorized person, -- . .. - . ' . . . , - -•• . - , - _ , , ,, - .
appraiser or tax collector. A petition is subject to format and content
requirements, as provided in Rule 12D-9.015. The filing of a petition is subject to timing
requirements, as provided in this rule chapter.
(7)(6)"Petitioner"means the taxpayer or the person authorized by the taxpayer to file a
petition on the taxpayer's behalf and represent the taxpayer in board proceedings on the petition.
• . - - _-• er attorney.
(8) "Representative" means any person who is authorized by the taxpayer to file a petition
with the board and represent the taxpayer in board proceedings on the petition. The term
"representative"means the same as the term"agent."
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(9)(7)"Taxpayer"means the person or other legal entity in whose name property is assessed,
including an agent of a timeshare period titleholder, and includes exempt owners of property, for
purposes of this chapter.
Rulemaking Authority 194.011(5), 194.034(1), 195.027(1), 213.06(1) FS. Law Implemented
192.001, 194.011, 194.013, 194.015, 194.032, 194.034, 194.035, 194.036, 194.171, 195.022-
213.05 FS., AGO 2002 058. History—New 3-30-10, Amended
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12D-9.004 Composition of the Value Adjustment Board. u4"
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(1) Every county shall have a value adjustment board which consists of:
(a) Two members of the governing body of the county, elected by the governing body from
among its members, one of whom shall be elected as the chair of the value
adjustment board;
(b)through (c)No change.
(2) through (5)No change.
Rulemaking Authority 194.011(5), 194.034(1), 195.027(1), 213.06(1)FS. Law Implemented
194.011, 194.015 FS. History—New 3-30-10, Amended
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.;
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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.; Of
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), F.S., or Section
193.1555(5), F.S., or a qualifying improvement under Section 193.1555(5), F.S., has occurred.
(b) Through (c)No change.
(2) Through (3)No change.
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 shall constitute 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, 213.05 FS. History—New 3-
30-10, Amended
12D-9.007 Role of the Clerk of the Value Adjustment Board.
(1) though (9)No change.
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(10) The board clerk shall timely notify the parties petitioner by first class mail 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 194.032, 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 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) through (14)No change.
Rulemaking Authority 194.011(5), 194.034(1), 195.027(1), 213.06(1)FS. Law Implemented
194.011, 194.013, 194.015, 194.032, 194.034, 194.035, 194.036, 195.022 FS. History—New 3-
30-10, Amended 6-14-16, 3-13-17,
12D-9.010 Appointment of Special Magistrates to the Value Adjustment Board.
(1) In counties with populations of more than 75,000, the value adjustment board shall
appoint special magistrates to take testimony and make recommendations on petitions filed with
the value adjustment board. Special magistrates shall be selected from a list maintained by the
board clerk of qualified individuals who are willing to serve. When appointing special
magistrates, the board, board attorney, and board clerk shall not consider any assessment
reductions recommended by any special magistrate ih the current year or in any previous year.
(2) Through (3)No change.
(4) The special magistrate must meet the following qualifications:
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(a) A special magistrate must not be an elected or appointed official or employee of the
county.
(b) A special magistrate must not be an elected or appointed official or employee of a taxing
jurisdiction or of the State.
(c) During a tax year in which a special magistrate serves, he or she must not represent any
party before the board in any administrative review of property taxes.
(d) All special magistrates must meet the qualifications specified in Section 194.035, F.S.
1. A special magistrate appointed to hear issues of exemptions, classifications, a4 portability
assessment difference transfers, changes of ownership under Section 193.155(3), F.S., changes
of ownership or control under Sections 193.1554(5), or 193.1555(5), F.S., or a qualifying
improvement determination under Section 193.1555(5), F.S., must shall be a member of The
Florida Bar, must have at least with no less than five years of experience in the area of ad
valorem taxation, and must receive and having received training provided by the department_
Alternatively, a member of The Florida Bar with at least three years of experience in ad valorem
taxation and who has completed board training provided by the department including the
examination, may serve as a special magistrate. , or with no less than three years of such
experience and having completed training provided by the department.
2. A special magistrate appointed to hear issues regarding the valuation of real estate shall be
a state certified real estate appraiser, must have at least with not less than five years of
experience in real property valuation, and must receive and having received training provided by
the department. Alternatively, a state certified real estate appraiser with at least three years of
real estate valuation experience and who has completed board training provided by the
department including the examination, may serve as a special magistrate. , or with no less than
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• -- _ - _ . --- . Areal
property valuation special magistrate must be certified under Chapter 475, Part II, F.S.
a. A Florida certified residential appraiser appointed by the value adjustment board shall only
hear petitions on the just valuation of residential real property of one to four residential units and
shall not hear petitions on other types of real property.
b. A Florida certified general appraiser appointed by the value adjustment board may hear
petitions on the just valuation of any type of real property.
3. A special magistrate appointed to hear issues regarding the valuation of tangible personal
property shall be a designated member of a nationally recognized appraiser's organization, must
have at least with not less than five years of experience in tangible personal property valuation,,,
and must receive and having received training provided by the department. Alternatively, a
designated member of a nationally recognized appraiser's organization with at least three years
of experience in tangible personal property valuation and who has completed board training
provided by the department including the examination, may serve as a special magistrate.
department.
4. All special magistrates shall attend or receive an annual training program provided by the
department. Special magistrates substituting two years of experience must show that they have
completed the training by taking a written examination provided by the department. A special
magistrate must receive or complete any required training prior to holding hearings.
(5)No change.
9
Rulemaking Authority 194.011(5), 194.034(1), 195.027(1), 213.06(1)FS. Law Implemented
193.155(3), 193.1554(5), 193.1555(5), 194.011, 194.032, 194.034, 194.035, 195.022, 213.05
475, Part II FS. History—New 3-30-10, Amended
12D-9.014 Prehearing Checklist.
(1) The board clerk shall not allow the holding of scheduled hearings until the board legal
counsel has verified that all requirements in Chapter 194, F.S., and department rules, were met as
follows:
(a) The composition of the board is as provided by law;
(b) Board legal counsel has been appointed as provided by law;
(c) Board legal counsel meets the requirements of Section 194.015, F.S.;
(d)No board members represent other government entities or taxpayers in any administrative
or judicial review of property taxes, and citizen members are not members or employees of a
taxing authority, during their membership on the board;
(e) In a county that does not use special magistrates, either all board members have received
the department's training or board legal counsel has received the department's training;
(f) The organizational meeting, as well as any other board meetings, will be or were noticed
in accordance with Section 286.011, F.S., and will be or were held in accordance with law;
(g) The department's uniform value adjustment board procedures, consisting of this rule
chapter, were made available at the organizational meeting and copies were provided to special
magistrates and board members;
(h) The department's uniform policies and procedures manual is available on the existing
website of the board clerk, if the board clerk has a website;
10
(i) The qualifications of special magistrates were verified, including that special magistrates
received the department's training, and that special magistrates with less than five years of
required experience successfully completed the department's training including any updated
modules and an examination, and were certified;
(j) The selection of special magistrates was based solely on proper experience and
qualifications and neither the property appraiser nor any petitioners influenced the selection of
special magistrates. This provision does not prohibit the board from considering any written
complaint filed with respect to a special magistrate by any party or citizen;
(k) The appointment and scheduling of special magistrates for hearings was done in a manner
in which the board, board attorney, and board clerk did not consider any assessment reductions
recommended by any special magistrate in the current year or in any previous year.
fi (10 All procedures and forms of the board or special magistrate are in compliance with
Chapter 194, F.S., and this rule chapter;
(m)(4)The board is otherwise in compliance with Chapter 194, F.S., and this rule chapter;
and,
(n)(m)Notice has been given to the chief executive officer of each municipality as provided
in Section 193.116, F.S.
(2)No change.
Rulemaking Authority 194.011(5), 194.034(1), 195.027(1), 213.06(1)FS. Law Implemented
194.011, 194.015, 194.032, 194.034, 194.035, 213.05 FS. History—New 3-30-10, Amended
11
12D-9.015 Petition; Form and Filing Fee.
(1)No change.
(2) Content of Petition. Petition forms as adopted or approved by the department shall
contain the following elements so that when filed with the board clerk they shall:
(a) Describe the property by parcel number;
(b)Be sworn by the petitioner;
(c) State the approximate time anticipated by the petitioner for presenting and arguing his or
her petition before the board or special magistrate to be considered by the board clerk as
provided in subsection 12D-9.019(1), F.A.C., and may provide dates of nonavailability for
scheduling purposes if applicable;
(d) Contain a space for the petitioner to indicate on the petition form that he or she does not
wish to be present and argue the petition before the board or special magistrate but would like to
have their evidence considered without an appearance;
(e) Contain a statement that the petitioner has the right, regardless of whether the petitioner
initiates the evidence exchange, to receive from the property appraiser a copy of the property
record card containing information relevant to the computation of the current assessment, with
confidential information redacted, along with a statement that when the property appraiser
receives the petition, the property appraiser will either send the property record card to the
petitioner or notify the petitioner how to obtain the property record card online;
(01. Contain a signature field for the taxpayer to sign the petition and a checkbox for the
taxpayer to indicate that she or he has authorized a representative to receive or access
confidential taxpayer information related to the taxpayer;to be signed by the taxpayer, or if the
12
2. Contain a checkbox indicating whether the taxpayer has authorized a compensated or
uncompensated representative to act on the taxpayer's behalf;
3. Contain a signature field for an authorized employee or representative to sign the petition,
when applicable, along with the authorized employee's or representative's sworn certification
under penalty of perjury that he or she has the taxpayer's authorization to file the petition on the
taxpayer's behalf together with checkboxes for professional information and spaces for license
numbers; and . . _ . . . .. . ' . • . •- • - . • . • • . - . • -- .
. - 6.! • •
4. Contain a signature field for a compensated or uncompensated representative, who is not
an employee of the taxpayer or of an affiliated entity, or an attorney who is a member of The
Florida Bar, a real estate appraiser licensed or certified under chapter 475, F.S., a real estate
broker licensed under chapter 475, F.S., or a certified public accountant licensed under chapter
473, F.S., and checkboxes, for a compensated representative to indicate he or she is attaching a
power of attorney from the taxpayer, and for an uncompensated representative to indicate he or
she is attaching a written authorization from the taxpayer.
(g) If the petition indicates that the taxpayer has authorized a compensated representative to
act on the taxpayer's behalf, at the time of filing, the petition must either be signed by the
taxpayer or be accompanied by a power of attorney; and
13
(h) If the petition indicates that the tauayer has authorized an uncompensated representative
to act on the taxpayer's behalf, at the time of filing, the petition must either be signed by the
taxpayer or be accompanied by the taxpayer's written authorization.
(i) Contain a A space for the petitioner to indicate if the property is four or less residential
units; or other property type; provided the board clerk shall accept the petition even if this space
is not filled in; and
LU(h)Contain a A statement that a tangible personal property assessment may not be
contested unless until a return required by Section 193.052, F.S., is timely filed.
(3)through (5)No change.
(6) If the taxpayer or representative's agent's name, address, telephone, or similar contact
information on the petition changes after filing the petition and before the hearing, the taxpayer
or representative agent shall notify the board clerk in writing.
(7) through (8)No change.
(9)Persons Authorized to Sign and File Petitions. The following persons may sign and file
petitions with the value adjustment board.
(a) The taxpayer may sign and file a petition.
(b)An employee of the taxpayer or of an affiliated entity or a licensed or certified
professional listed in Rule 12D-9.018(3)(a) or(b), who the taxpayer has authorized to file a
petition and represent the taxpayer and who certifies under penalty of perjury that he or she has
the taxpayer's authorization to file a petition on the taxpayer's behalf and represent the taxpayer,
may file such a petition that is not signed by the taxpayer and that is not accompanied by the
taxpayer's written authorization.
14
(c) A compensated person, who is not an employee of the taxpayer or of an affiliated entity
and who is not acting as a licensed or certified professional listed in Rule 12D-9.018(3)(a),
representative, may file a petition on the taxpayer's behalf if the taxpayer has authorized such
person by power of attorney. If the petition is not signed by the taxpayer, such person must
provide a copy of the power of attorney to the board clerk at the time the petition is filed. This
power of attorney is valid only for representing a single taxpayer in a single assessment year, and
must identify the parcels or accounts for which the person is authorized to represent the taxpayer
and must conform to the requirements of Chapter 709, Part II, F.S. A taxpayer may use a
Department of Revenue form to grant the power of attorney or may use a different form provided
it meets the requirements of Chapter 709, Part II, and section 194.034(1), F.S. The Department
has adopted Form DR-486P0A, Power of Attorney for Representation Before the Value
Adjustment Board, which is incorporated by reference in Rule 12D-16.002, F.A.C., as a form
available to taxpayers for granting the power of attorney.
(d) An uncompensated person, who has a taxpayer's signed written authorization to represent
the taxpayer, is authorized to file a petition on the taxpayer's behalf if, at the time the petition is
filed, such person provides a copy of the taxpayer's written authorization to the board clerk with
the petition or the taxpayer's signed written authorization is contained on the petition form. This
written authorization is valid only for representing a single taxpayer in a single assessment year
and must identify the parcels or accounts for which the person is authorized to represent the
taxpayer. A taxpayer may use a Department of Revenue form to grant the authorization in
writing or may use a different form provided it meets the requirements of section 194.034(1),
F.S. The Department has adopted Form DR-486A, Written Authorization for Representation
15
Before the Value Adjustment Board, which is incorporated by reference in Rule 12D-16.002,
F.A.C., as a form available to taxpayers for granting the written authorization.
(10)(a) If a taxpayer notifies the board that an unauthorized petition has been filed for the
taxpayer's property, the board may require the person who filed the petition to provide to the
board, before a hearing is held on such petition, the taxpayer's written authorization for the
person to file the petition and represent the taxpayer.
(b) If the board finds that an employee or a professional listed in Rule 12D-9.018(3)(a)ems)
knowingly and willfully filed a petition not authorized by the taxpayer, the board shall require
such employee or professional to provide to the board clerk, before any petition filed by that
employee or professional is heard, the taxpayer's written authorization for the employee or
professional to represent the taxpayer. This board requirement shall extend for one year after the
board's imposition of the requirement.
(11) If duplicate petitions are filed on the same property, the board clerk shall contact the
taxpayer and all petitioners to identify whether a person has the taxpayer's authorization to file a
petition and represent the taxpayer, and resolve the issue in accordance with this rule chapter.
(12)(9)(a) The board clerk shall accept for filing any completed petition that is timely
submitted on a form approved by the department, with payment if required. If an incomplete
petition is received, the board clerk shall notify the petitioner and give the petitioner an
opportunity to complete the petition within 10 calendar days. Such completed petition shall be
timely if completed and filed within the time frame provided in the board clerk's notice.
(b)A "completed"petition is one that:
1. provides information for all the required elements that are displayed on the department's
formi;
16
2. is accompanied by a power of attorney if required;
3. is accompanied by written taxpayer authorization if required; and
4. is accompanied by the appropriate filing fee if required.
(c) In accepting a petition, the The board clerk shall rely on the licensure information
provided by a licensed professional representative, the power of attorney provided by an
authorized, compensated person, or the written taxpayer authorization provided by an authorized,
uncompensated person. • , : • - .. . ' . •. . . . - - . . , '-
accepting the petition.
(13)(-1-0)Timely Filing of Petitions. Petitions related to valuation issues may be filed, and
must be accepted by the board clerk, at any time during the taxable year on or before the 25th
day following the mailing of the notice of proposed property taxes. Other petitions may be filed
as follows:
(a) Through (g)No change.
(14)(11)Late Filed Petitions.
(a) Through (f)No change.
(15)(12)Acknowledgement of Timely Filed Petitions. The board clerk shall accept all
completed petitions, as defined by statute and subsection (2) of this rule. Upon receipt of a
completed and filed petition, the board clerk shall provide to the petitioner an acknowledgment
of receipt of such petition and shall provide to the property appraiser or tax collector a copy of
the petition. - •- . ' •.-, -- . ' . •- -. . . . .. . -- . .. - . - . . : -
''.• - . : •- . - . :In receipt of the petition from the clerk, unless the property
17
(16) When the property appraiser receives the petition from the board clerk, regardless of
whether the petitioner initiates the evidence exchange, the property appraiser shall provide to the
petitioner a copy of the property record card containing information relevant to the computation
of the current assessment, with confidential information redacted. The property appraiser shall
provide such property record card to the petitioner either by sending it to the petitioner or by
notifying the petitioner how to obtain it online.
(17)(13)The board clerk shall send the notice of hearing such that it will be received by the
petitioner no less than twenty-five (25) calendar days prior to the day of such scheduled
appearance. The board clerk will have prima facie complied with the requirements of this section
if the notice was deposited in the U.S. mail thirty(30) days prior to the day of such scheduled
appearance.
(18)(�4)Copies of the forms incorporated in Rule 12D-16.002, F.A.C., may be obtained at
the Department's Internet site: http://floridarevenue.com/dor/property/forms/
http://dor.myflorida.comldor/property/forms,'.
Rulemaking Authority 194.011(5), 194.034(1), 195.027(1), 213.06(1)FS. Law Implemented
193.155, 194.011, 194.013, 194.032, 194.034, 194.036, 195.022, 196.151, 197.2425 FS.
History New 3-30-10, Amended 11-1-12, 6-14-16, 3-13-17,
12D-9.017 Ex Parte Communication Prohibition.
(1)No change.
(2)Any attempt by the property appraiser, tax collector, taxpayer or taxpayer's representative
agent to provide information or discuss issues regarding a petition without the presence of the
18
opposing party before or after the hearing, with a member of the board or the special magistrate
shall be immediately placed on the record by the board member or special magistrate.
(3)No change.
Rulemaking Authority 194.011(5), 194.034(1), 195.027(1), 213.06(1) FS. Law Implemented
194.011, 194.015, 194.032, 194.034, 194.035, 213.05 FS. History—New 3-30-10, Amended
12D-9.018 Representation of the Taxpayer.
(1)A taxpayer has the right, at the taxpayer's own expense, to be represented before the
board by a person described in subsection (3) below. The taxpayer's representative may present
testimony and other evidence in support of the petition. an attorney or by an agent.
(2) The authorized individual, agent, or legal entity that signs the petition becomes the agent
of the taxpayer for the purpose of serving process to obtain jurisdiction over the taxpayer for the
entire value adjustment board proceedings, including any appeals of a board decision by the
property appraiser or tax collector. However, this does not authorize the individual, agent, or
legal entity to receive or access the taxpayer's confidential information without written
authorization from the taxpayer.
(3) Subject to the petition filing requirements set forth in this rule chapter, a taxpayer may be
represented before the board by one of the persons described in this subsection.
(a)1. An employee of the taxpayer or of an affiliated entity may represent the taxpayer.
2. One of the following professionals may represent the taxpayer:
a. an attorney who is a member of the Florida Bar;
b. a real estate appraiser licensed or certified under Chapter 475, Part II, F.S.;
19
c. a real estate broker licensed under Chapter 475, Part I, F.S.; or
d. a certified public accountant licensed under Chapter 473, F.S.
3. If the taxpayer has authorized an employee or professional, listed in this subsection, to file
a petition and represent the taxpayer and the employee or professional certifies under penalty of
perjury that he or she has the taxpayer's authorization to file the petition on the taxpayer's behalf
and represent the taxpayer, the employee or professional may file a petition that is not signed by
the taxpayer and that is not accompanied by the taxpayer's written authorization.
(b)A person who provides to the board clerk at the time the petition is filed a power of
attorney authorizing such person to act on the taxpayer's behalf, may represent the taxpayer. The
power of attorney is valid only for representing a single taxpayer in a single assessment year, and
must identify the parcels or accounts for which the person is authorized to represent the taxpayer
and must conform to the requirements of Chapter 709, Part II, F.S. A taxpayer may use a
Department of Revenue form to grant the power of attorney or may use a different form,
provided it meets the requirements of Chapter 709, Part II, and section 194.034(1), F.S. The
Department has adopted Form DR-486P0A, titled Power of Attorney for Representation Before
the Value Adjustment Board, which is incorporated by reference in Rule 12D-16.002, F.A.C., as
a form available to taxpayers for granting the power of attorney.
(c) An uncompensated person who provides to the board clerk at the time the petition is filed,
the taxpayer's written authorization for such person to act on the taxpayer's behalf, may
represent the taxpayer. This written authorization is valid only for representing a single taxpayer
in a single assessment year and must identify the parcels or accounts for which the person is
authorized to represent the taxpayer. A taxpayer may use a Department of Revenue form to grant
the authorization in writing or may use a different form provided it meets the requirements of
20
section 194.034(1), F.S. The Department has adopted Form DR-486A, titled Written
Authorization for Representation Before the Value Adjustment Board, which is incorporated by
reference in Rule 12D-16.002, F.A.C., as a form available to taxpayers for granting the written
authorization.
value adjustment board.
. . . . - - - - - . . . _• . . •- . ..
under Chapter 475, Part I or Part II, F.S., being a Florida certified public accountant under
owner and all petitioners to resolve the issue.
(4){�)The board clerk may require the use of an agent or representative number to facilitate
scheduling of hearings as long as such use is not inconsistent with this rule chapter.
Rulemaking Authority 194.011(5), 194.034(1), 195.027(1), 213.06(1)FS. Law Implemented
194.011, 194.013, 194.032, 194.034, 195.022, 195.084, 213.05, 473, 475 Parts I and II FS.
History New 3-30-10, Amended
12D-9.019 Scheduling and Notice of a Hearing.
(1)(a) The board clerk shall prepare a schedule of appearances before the board or special
magistrates based on timely filed petitions, and shall notify each petitioner of the scheduled time
21
of appearance. The board clerk shall simultaneously notify the property appraiser or tax
collector. The board clerk may electronically send this notification to the petitioner, if the
petitioner indicates on his or her petition this means of communication for receiving notices,
materials, and communications.
(b) When scheduling hearings, the board clerk shall consider:
1. The anticipated amount of time if indicated on the petition;
2. The experience of the petitioner;
3. The complexity of the issues or the evidence to be presented;
4. The number of petitions/parcels to be heard at a single hearing;
5. The efficiency or difficulty for the petitioner of grouping multiple hearings for a single
petitioner on the same day; and
6. The likelihood of withdrawals, cancellations of hearings or failure to appear.
(c)Upon request of a party, the board clerk shall consult with the petitioner and the property
appraiser or tax collector to ensure that, within the board clerk's judgment, an adequate amount
of time is provided for presenting and considering evidence.
(d) In scheduling hearings before specific special magistrates, the board, board attorney, and
board clerk shall not consider any assessment reductions recommended by any special magistrate
in the current year or in any previous year.
(e)In those counties that use special magistrates, after an attorney special magistrate has
produced a recommended decision on a determination that a change of ownership under s.
193.155(3), a change of ownership or control under s. 193.1554(5) or s. 193.1555(5), or a
qualifying improvement under s. 193.1555(5), has occurred, the petition shall be scheduled for a
hearing before a real property valuation special magistrate for an administrative review of the
22
value(s), unless the petitioner waives administrative review of the value. The clerk must notify
the petitioner and property appraiser of the scheduled time in the manner described in this rule.
This hearing is subject to the single time reschedule for good cause as provided in this rule. In
counties that do not use special magistrates the board may proceed directly to a valuation hearing
where properly noticed as provided in this rule.
(2)No change.
(3)(a) The notice of hearing before the value adjustment board shall be in writing, and shall
be delivered by regular or certified U.S. mail or personal delivery, or in the manner requested by
the petitioner on Form DR-486, so that the notice shall be received by the petitioner no less than
twenty-five (25) calendar days prior to the day of such scheduled appearance. The Form DR-486
series is adopted and incorporated by reference in Rule 12D-16.002, F.A.C. The notice of
hearing form shall meet the requirements of this section and shall be subject to approval by the
department. The department provides Form DR-481 as a format for the form of such notice.
Form DR-481, Value Adjustment Board—Notice of Hearing, is adopted and incorporated by
reference in Rule 12D-16.002, F.A.C.
(b) The notice shall include these elements:
1. The parcel number, account number or legal address of all properties being heard at the
scheduled hearing;;
2. The type of hearing scheduledi;
3. The date and time of the scheduled hearing, however, if the petition has been scheduled to
be heard within a block of time, the beginning and ending of that block of time shall be indicated
on the notice;
4. The time reserved, or instructions on how to obtain this informations;
23
5. The location of the hearing, including the hearing room number if known, together with
board clerk contact information including office address and telephone number, for petitioners to
request assistance in finding hearing rooms;;
6. Instructions on how to obtain a list of the potential special magistrates for the type of
petition in question;;
7. A statement of the petitioner's right to participate in the exchange of evidence with the
property appraiser;,
8. A statement that the petitioner has the right to reschedule the hearing a single one time for
good cause as defined in Section 194.032(2)(a), F.S.i by making a written request to the board
clerk at least five calendar days before the hearing,
9. A statement that Section 194.032(2)(a), F.S., defines "good cause" as circumstances
beyond the control of the person seeking to reschedule the hearing which reasonably prevent the
party from having adequate representation at the hearing;;
10. Instructions on bringing copies of evidenceu
11.4-0-Any information necessary to comply with federal or state disability or accessibility
acts; and,
12.44-Information regarding where the petitioner may obtain a copy of the uniform rules of
procedure
(4)Each party may reschedule the hearing a single time for good cause by submitting a
written request to the board clerk before the scheduled appearance or as soon as practicable. As
used in this subsection, the term "good cause" is defined in Section 194.032(2)(a), F.S.
(a) The board clerk shall ascertain if the opposing party has been furnished a copy of the
request, and if not, shall furnish the request to the opposing party.
24
The board clerk shall forward the request to the board or a board designee, which includes
the board clerk,board legal counsel or a special magistrate.
(b) The board or board designee shall grant the hearing reschedule for any request from a
party that reasonably appears to qualify under Section 194.032(2)(a), F.S. The board or board
designee may act upon the request based on its face and whether it meets the provisions for good
cause on its face.
(c) If the board or a board designee determines that the request does not show good cause, the
request will be denied and the board may proceed with the hearing as scheduled.
(d) If the board or a board designee determines that the request demonstrates good cause, the
request will be granted.
(e) If the request is received on or near the hearing date the clerk shall endeavor to accelerate
the steps in processing the request.
(f) The board clerk shall give prompt notice to the parties of the determination as to good
cause. Form DR-485WCN, Value Adjustment Board—Clerk's Notice, is designated and may be
used for this purpose. Form DR-485WCN is adopted and incorporated by reference in Rule 12D-
16.002, F.A.C.
(g) If good cause is found, the clerk shall give immediate notice of cancellation of the
hearing and shall proceed as provided in paragraph (h).
(h) The clerk must receive any notice of conflict dates submitted by a party before notice of a
rescheduled hearing is sent to both parties or before expiration of any period allowed by the clerk
or board to both parties for such submittal.
25
(i) The clerk must reschedule considering conflict dates received and should accommodate a
notice of conflict dates when any associated delay will not be prejudicial to the board's
performance of its functions in the taxing process.
(j) The board clerk is responsible for notifying the parties of any rescheduling and will issue
a notice of hearing with the new hearing date which shall, if possible, be the earliest date that is
convenient for all parties.
(k) When rescheduling hearings under this rule, if the parties are unable to agree on an earlier
date, the board clerk is authorized to schedule the hearing and send a notice of such hearing by
regular or certified U.S. mail or personal delivery, or in the manner requested by the petitioner
on the petition Form DR-486, so that the notice shall be received by the petitioner no less than
fifteen (15) calendar days prior to the day of such scheduled appearance, unless this notice is
waived by both parties.
(1) The clerk is authorized to inquire if a party wants their evidence considered in the event of
their absence from the hearing.
(m) The clerk is authorized to ask the parties if they will waive the 15 days' notice for
rescheduled hearings; however, the parties are not required to do so.
(n)A party must not assume the request to reschedule has been granted until notified by the
clerk.
(5) If a hearing is rescheduled by a party, the board clerk must notify the petitioner of the
rescheduled time in the manner referenced in subsection (3) so that the notice shall be received
no less than fifteen (15) calendar days prior to the day of such rescheduled appearance, unless
this notice is waived by both parties.
26
(6)(4) If a hearing is rescheduled, the deadlines for the exchange of evidence shall be
computed from the new hearing date, if time permits.
(7)(5)(a) If a petitioner's hearing does not commence as scheduled, the board clerk is
authorized to reschedule the hearing.
(b) In no event shall a petitioner be required to wait more than a reasonable time after the
scheduled time to be heard or, if the petition has been scheduled to be heard within a block of
time, after the beginning of the block of time. The board clerk is authorized to find that a
reasonable time has elapsed based on other commitments, appointments or hearings of the
petitioner, lateness in the day, and other hearings waiting to be heard earlier than the petitioner's
hearing with the board or special magistrate. If his or her petition has not been heard within a
reasonable time, the petitioner may request to be heard immediately. If the board clerk finds a
reasonable time has elapsed and petitioner is not heard, the board clerk shall reschedule the
petitioner's hearing. A reasonable time must not exceed two hours. After two hours, the
petitioner has the right to inform the board chairperson, or the clerk as board designee, that he or
she intends to leave. If the petitioner chooses to leave, the petitioner must first inform the board
chairperson or clerk that he or she intends to leave. The clerk must not list the petitioner as a no
show. If the hearing does not commence within two hours and the petitioner leaves, the clerk
must reschedule the hearing.
(c) A rescheduling under this subsection is not a request by a party to reschedule as provided
in subsection (4).
(d)(e)A petitioner is not required to wait any length of time as a prerequisite to filing an
action in circuit court.
27
(8)f6 Copies of the forms incorporated in Rule 12D-16.002, F.A.C., may be obtained at the
Department's Internet site: http://floridarevenue.com/dor/property/forms/
Rulemaking Authority 194.011(5), 194.034(1), 195.027(1), 213.06(1) FS. Law Implemented
194.011, 194.015, 194.032, 194.034, 195.022 FS. Histofy—New 3-30-10, Amended 9-26-11, 6-
14-16, Ch. 2016-128 s. 15, LOF., 7-1-16, 3-13-17,
12D-9.025 Procedures for Conducting a Hearing; Presentation of Evidence; Testimony
of Witnesses.
(1)through (5)No change.
(6)(a) By agreement of the parties entered in the record, the board or special magistrate may
leave the record open and postpone completion of the hearing to a date certain to allow a party to
collect and provide additional relevant and credible evidence. Such postponements shall be
limited to instances where, after completing original presentations of evidence, the parties agree
to the collection and submittal of additional, specific factual evidence for consideration by the
board or special magistrate. In lieu of completing the hearing, upon agreement of the parties the
board or special magistrate is authorized to consider such evidence without further hearing.
(b) If additional hearing time is necessary, the hearing must be completed at the date, place,
and time agreed upon for presenting the additional evidence to the board or special magistrate for
consideration.
(c) The following limitations shall apply if the property appraiser seeks to present additional
evidence that was unexpectedly discovered and that would increase the assessment.
28
1. The board or special magistrate shall ensure that such additional evidence is limited to a
correction of a factual error discovered in the physical attributes of the petitioned property; a
change in the property appraiser's judgment is not such a correction and shall not justify an
increase in the assessment.
2. A notice of revised proposed assessment shall be made and provided to the petitioner in
accordance with the notice provisions set out in Florida Statutes for notices of proposed property
taxes. •- . .. - . . .. . - . - . . - .• - - - - . : . . - .-
3. Along with the notice of revised proposed assessment, the property appraiser shall provide
to the petitioner a copy of the revised property record card containing information relevant to the
computation of the revised proposed assessment, with confidential information redacted. The
property appraiser shall provide such revised property record card to the petitioner either by
sending it to the petitioner or by notifying the petitioner how to obtain it online.
4. A new hearing shall be scheduled and notice of the hearing shall be sent to the petitioner.
5. 4. The evidence exchange procedures in Rule 12D-9.020, F.A.C., shall be available.
6. 5,The back assessment procedure in Section 193.092, F.S., shall be used for any
assessment already certified.
(7) through(10)No change.
Rulemaking Authority 194.011(5), 194.034(1), 195.027(1), 213.06(1)FS. Law Implemented
193.092, 194.011, 194.032, 194.034 FS. History New 3-30-10, Amended 6-14-16,
12D-9.029 Procedures for Remanding Value Assessments to the Property Appraiser.
(1) Through (3)No change.
29
(4) The board or special magistrate shall, on the appropriate decision form from the Form
DR-485 series, produce written findings of fact and conclusions of law necessary to determine
that a remand is required, but shall not render a recommended or final decision until after unless
a continuation hearing is held or waived as provided in subsection (9). The Form DR-485 series
is adopted, and incorporated by reference, in Rule 12D-16.002, F.A.C.
(5) through (13)No change.
(14) Copies of the forms incorporated in Rule 12D-16.002, F.A.C., maybe obtained at the
Department's Internet site: http://floridarevenue.com/dor/property/forms/.
http://dor.myflorida.com/dor/property/forms/.
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, 194.301, 213.05 FS. History—New 3-30-10, Amended,
12D-9.030 Recommended Decisions.
(1)For each petition not withdrawn or settled, special magistrates shall produce a written
recommended decision that contains findings of fact, conclusions of law, and reasons for
upholding or overturning the property appraiser's determination. Conclusions of law must be
based on findings of fact. For each of the statutory criteria for the issue under administrative
review, findings of fact must identify the corresponding admitted evidence, or lack thereof. Each
recommended decision shall contain sufficient factual and legal information and reasoning to
enable the parties to understand the basis for the decision, and shall otherwise meet the
requirements of law. The special magistrate and board clerk shall observe the petitioner's right to
be sent a timely written recommended decision containing proposed findings of fact and
30
proposed conclusions of law and reasons for upholding or overturning the determination of the
property appraiser. After producing a recommended decision, the special magistrate shall
provide it to the board clerk.
(2)through (6)No change.
(7) Copies of the forms incorporated in Rule 12D-16.002, F.A.C., may be obtained at the
Department's Internet site: http://floridarevenue.com/dor/property/forms/
Rulemaking Authority 194.011(5), 194.034(1), 195.027(1)FS. Law Implemented 193.155,
194.011, 195.022, 213.05 FS. History—New 3-30-10, Amended
12D-9.032 Final Decisions.
(1)(a) For each petition not withdrawn or settled, the board shall produce a written final
decision that contains findings of fact, conclusions of law, and reasons for upholding or
overturning the property appraiser's determination. Conclusions of law must be based on
findings of fact. For each of the statutory criteria for the issue under administrative review,
findings of fact must identify the corresponding admitted evidence, or lack thereof. Each final
decision shall contain sufficient factual and legal information and reasoning to enable the parties
to understand the basis for the decision, and shall otherwise meet the requirements of law. The
board may fulfill the requirement to produce a written final decision by adopting a recommended
decision of the special magistrate containing the required elements and providing notice that it
has done so. The board may adopt the special magistrate's recommended decision as the decision
of the board incorporating the recommended decision, using a postcard or similar notice. The
board shall ensure regular and timely approval of recommended decisions.
31
(b) Legal advice from the board legal counsel relating to the facts of a petition or to the
specific outcome of a decision, if in writing, shall be included in the record and referenced within
the findings of fact and conclusions of law. If not in writing, such advice shall be documented
within the findings of fact and conclusions of law.
(2) through (6)No change.
(7) Copies of the forms incorporated in Rule 12D-16.002, F.A.C., may be obtained at the
Department's Internet site: http://floridarevenue.com/dor/property/forms/
Rulemaking Authority 194.011(5), 194.034(1), 195.027(1), 213.06(1) FS. Law Implemented
194.011, 194.015, 194.032, 194.034, 194.035, 194.036, 195.022, 213.05 FS. History—New 3-30-
10, Amended,
12D-9.034 Record of the Proceeding.
(1)through (3)No change.
(4) If requested by the taxpayer, the taxpayer's representative agent, 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, 213.05 FS. Histoiy—New 3-30-10, Amended
32
STATE OF FLORIDA
DEPARTMENT OF REVENUE
PROPERTY TAX OVERSIGHT PROGRAM
CHAPTER 12D-16, FLORIDA ADMINISTRATIVE CODE
ADMINISTRATION OF FORMS
AMENDING RULE 12D-16.002
12D-16.002 Index to Forms.
(1)The following paragraphs list the forms adopted by the Department of Revenue. A copy of these forms may
be obtained from the Department's website at http://floridarevenue.cor/property/, or by writing to:Property Tax
Oversight Program,Department of Revenue,Post Office Box 3000,Tallahassee,Florida 32315-3000.The
Department of Revenue adopts,and incorporates by referendo4 this rule,the following forms and instructions:
Form Number Form Title
„ Effective Date
(2) through(13)(a) No change.
(13)(b) DR-418C Real Property Dedicated in Perpetuity for Conservation,Exemption xx/xx 11/12
Application(n. 11/12 r.xx/xx)
https://ww.flrules.org/Gateway/reference.asp?
( DR '118CR .._ • ', . • - 11/12
iG.,tew i v m r n f n i 750
xv ■cox oxvv
(c)(d) DR-418E Enterprise Zone Ad Valorem Property Tax Exemption—Child Care 1/00
Facility Application for Exemption Certification(n. 12/99)
(14) through(39)(d) No change.
(39)(e) DR-501M Deployed Military Exemption Application(r.xx/xx 5/12) xx/xx 11/12
(f) Through(41)(d) No changes
(42) DR-505 „Report of Discounts,Errors,Double Assessments,and Insolvencies(r. xx/xx xx/xx 4/14
44.6)
https://www.flrules.org/Gateway/reference.asp?No=D efnvf 065 is
(43) Through(61)(b) No change.
Rulemaking Authority 195.027(1), 213.06(1) FS. Law Implemented 92.525, 95.18, 136.03, 192.001(18), 192.0105, 193.052,
193.077, 193.085, 193.092, 193.114, 193.122, 193.155, 193.1554, 193.1555, 193.1556, 193.461, 193.501, 193.503, 193.625,
193.703, 194.011, 194.032, 194.034, 194.035, 194.037, 195.002, 195.022, 195.087, 196.011, 196.015, 196.031, 196.075,
196.095, 196.101, 196.121, 196.141, 196.151, 196.173, 196.183, 196.193, 196.1961, 196.1983, 196.1995, 196.202, 196.24,
196.26, 197.182, 197.222, 197.2423, 197.2425, 197.3632, 197.3635, 197.414, 197.432, 197.472, 197.502, 197.512, 197.552,
200.065, 200.069, 213.05, 218.12, 218.125, 218.66, 218.67 FS. History—New 10-12-76,Amended 4-11-80, 9-17-80, 5-17-81, 1-
18-82, 4-29-82, Formerly 12D-16.02, Amended 12-26-88, 1-9-92, 12-10-92, 1-11-94, 12-27-94, 12-28-95, 12-25-96, 12-30-97,
12-31-98, 2-3-00, 1-9-01, 12-27-01, 1-20-03, 1-26-04, 12-30-04, 1-16-06, 10-2-07, 3-30-10, 11-1-12, 9-10-15, 4-5-16, 6-14-16,
1-9-17,Amended
STATE OF FLORIDA
DEPARTMENT OF REVENUE
PROPERTY TAX OVERSIGHT PROGRAM
CHAPTER 12D-18, FLORIDA ADMINISTRATIVE CODE
NON-AD VALOREM ASSESSMENTS AND SPECIAL ASSESSMENTS
AMENDING RULES 12D-18.005 AND 12D-18.006
12D-18.005 Adoption of Non-Ad Valorem Assessment Roll.
(1) The provisions of this rule section are applicable to non-ad valorem assessments levied
for the first time, other than a non-ad valorem assessment levied under Section 163.08, F.S.
(a) The public notice and hearing provisions of this rule section are not applicable to
assessments which are:
1. on an existing tax roll, and which have gone through public hearing and adoption
processes specified by Section 197.363, F.S., for collection on the tax notice using the ad
valorem tax method, or
2. on any existing assessment roll under other authority of law, for which the tax notice and
ad valorem method are not used and which are, therefore, not considered to be levied for the first
time under Section 197.3632(4)(a)1., F.S.
(b) For a new non-ad valorem assessment, a local government shall adopt a non-ad valorem
assessment roll at a public hearing held between January 1 and September 15, or between
January 1 and September 25 for any county defined in Section 125.011(1), F.S., if one or more of
the following circumstances exist regarding the assessment:
1. It is levied for the first time;
2. It is increased beyond the maximum rate authorized by law or judicial decree at the time of
1
its initial imposition;
3. It is related to a change in boundaries of (name of local government), unless all newly
affected property owners have provided written consent for such assessment to the local
governing board; or
4. It is related to a change in purpose for an existing assessment or in the use of the revenue
from such assessment.
(c) A local government may hold its public hearing and adopt or reaffirm a capital project
assessment roll at any time prior to certification of the roll to the tax collector, and is not required
to hold the public hearing between January 1 and September 15. For capital project assessments,
any notice or hearing required by this rule chapter may be combined with any other notice
required by this rule chapter, by the general or special law, or by municipal or county ordinance,
pursuant to which the capital project assessment is levied.
(2) Through (4)No change.
Rulemaking Authority 195.027(1), 197.3632(11), 197.3635, 213.06(1) FS. Law Implemented
125.011, 163.08, 197.322, 197.363, 197.3631, 197.3632, 197.3635, 213.05 FS. History—New 2-
21-91, Amended 4-18-94, 1-1-04,
12D-18.006 Certification of Assessment Roll.
(1) The chairman of the local governing board, or his designee, must shall certify the non-ad
valorem assessment roll, on a compatible electronic medium tied to the property identification
number, to the tax collector by September 15 of each year, or by September 25 for any county
defined in Section 125.011(1), F.S. The local government must shall first post the non-ad
valorem assessment for each parcel on the roll in a semh compatible electronic medium. The
2
certification shall be made on Form DR-408A. The tax collector shall not accept any roll which
is not so certified and which is not so posted in such compatible electronic medium_, and it is the
tie The local governing board is responsible for making sure that the streh roll is
be free of errors and omissions.
(2) The chairman of the local governing board, or his designee, may make alterations to the
roll up to 10 days before certification. If the tax collector discovers errors or omissions on the
roll, he may request the local governing board to file a corrected roll or a correction of the
amount of any assessment. After the roll has been certified to the tax collector, the local
government may make corrections to it by filing Form DR-409A, Certificate of Correction of
Non-Ad Valorem Assessment Roll,with the tax collector . - • . - . .- - -, --
DR 409A. Form DR-409A is adopted and incorporated by reference in Rule 12D-16.002, F.A.C.
Such form must shall be in lieu of the form specified in subsection 12D-13.065(1) 12D-
13.006(5), F.A.C., but must shall be processed in the same manner under the provisions of that
rule section. One - - . . -- copy of the form must shall be sent to the tax
collector and one copy to the;property appraiser, and the Department.
(3) If the non-ad valorem assessment roll is to be collected for a period of more than one year
or to be amortized over a number of years, the local governing board must state the collection
period or amortization. -. . The board must inform the property appraiser,
tax collector and Department on Form DR-412, Notice of Intent,by January 10 if it intends to
discontinue using the uniform method of collecting such assessment. Form DR-412 is adopted
and incorporated by reference in Rule 12D-16.002, F.A.C. Copies of these forms can be found
online at http://floridarevenue.com/dor/property/forms/.
3
Rulemaking Authority 195.027(1), 197.3632(11), 197.3635, 213.06(1) FS. Law Implemented
197.322, 197.363, 197.3631, 197.3632, 197.3635, 213.05 FS. History—New 2-21-91, Amended
10-30-91, •
1,I;*
4
DR-418C
ri a REAL PROPERTY DEDICATED R.xx/xx
Rule 12D-16.002, F.A.C.
IN PERPETUITY FOR CONSERVATION Effective xx/xx
EXEMPTION APPLICATION
FLORIDA Sections 196.011 and 196.26, F.S. Tax Year 20_
Return this form to your county property appraiser by March 1. County
COMPLETED BY PROPERTY OWNER
Parcel # Easement address
Property Owner Easement Owner
Name
Agent
Mailing
address
Phone Fax Fax
On January 1 of this tax year, this property met the requirements for a conservation exemption, s. 196.26, F.S.
The land is: (Check one.)
❑ Dedicated in perpetuity and used OR n Dedicated in perpetuity and used for allowed
exclusively for conservation purposes. commercial purposes. (Exemption of 50%of the land value)
YES NO
Have you included a copy of the instrument that conveys real property dedicated in perpetuity for ❑
conservation purposes?
Is this property less than 40 contiguous acres? If yes, attach a document from the Acquisition and ❑
Restoration Council determining the land's use for conservation purposes and a management plan(s.259.035, F.S.).
Do you have baseline documentation of the natural values protected on the land? ❑
If yes, attach documents, including a management plan, if available.
Are there structures or other improvements on the land? ❑
If yes,they must be auxiliary to the use of the land for conservation purposes to qualify for the exemption.
Does the land include allowed commercial use? If agricultural,the use must comply with the most recent U —
best management practices of the Department of Agriculture and Consumer Services, if adopted by rule. -
-- - -- = - -- -- - - --- =- • - -- ---• - --- --- - . If the land is no
longer eligible for this exemption, the owner must promptly notify the property appraiser. If you don't and it is determined
the land was not eligible for this exemption for any time within the last 10 years, the owner is subject to taxes exempted
plus 18% interest each year and a penalty of 100% of the taxes exempted.Any property of the owner will be subject to a
lien for the unpaid taxes and penalties. (s.196.011, F.S.)
I certify the facts above and on the attached documents are true and the property complies with the restrictions and
requirements of section 196.26, F.S.
Print name Date
Signature Title
COMPLETED BY PROPERTY APPRAISER
I have received this application and the attached documents. You will be notified if your application is denied.
Signature,property appraiser County Date
DR-418CR
REAL PROPERTY DEDICATED N. 11/10
Rule 12D-16.002
IN PERPETUITY FOR CONSERVATION Florida Administrative Code
Effective 11/12
11
o EXEMPTION RENEWAL
FLORIDA Return this form to the property appraiser by March 1. Tax Year 20
Owner name County
Address Address
Parcel ID or legal description
Last year, this land received an exemption for land dedicated in perpetuity for conservation purposes under
section 196.26, Florida Statutes. If you are still eligible for this exemption, sign and date this form. Return it to
the property appraiser's office by March 1.
Your exemption will not be renewed unless this renewal application
is returned to the property appraiser at the address above.
If your land is no longer eligible for the exemption, there is an error in the information on this form, or the
ownership has changed in any manner, contact the property appraiser's office immediately at the address
above or by phone fax or email
If you do not notify the property appraiser and it is determined your land was not entitled to the exemption for
any time in the last 10 years, there are penalties. The owner is subject to the taxes exempted plus 18%
interest each year and a penalty of 100% of the taxes exempted. Any property of the owner will be subject to a
lien for the unpaid taxes and penalties. (Section 196.011(9), F.S.)
Easement Owner ❑ Check if name or address has changed. Correct below.
Name
Address
I certify that the use of this property complies with the restrictions and requirements for the exemption in
section 196.26, F.S., Exemption for Real Property Dedicated in Perpetuity for Conservation Purposes.
Print name Date
Signature Title
COMPLETED BY PROPERTY APPRAISER
I have received this application and the attached documents. You will be notified if your application is denied.
Signature, property appraiser County Date
DEPLOYED MILITARY EXEMPTION DR-501M
APPLICATION 12D-16.002,F.A.C.
Section 196.173, Florida Statutes Eff.xx/xx
0
FLORIDA Due to the property appraiser by March 1.
Florida Law provides an additional ad valorem exemption on the homestead of servicemembers who were
deployed last year outside the continental United States, Alaska, or Hawaii in support of main or subordinate
military operations designated by the Florida Legislature.
If more than one owner of the homestead was deployed last year, each deployed servicemember should complete a
separate application.
COMPLETED BY APPLICANT{ ..
Servicemember's name Spouse's name
*Social security# *Spouse's social security#
Parcel ID, if known County
Phone Tax year 20
Homestead Mailing
address address,
if different
Designated operation(s) you were deployed to
Dates deployed last year: From —/—/20— to —/—/20— for a total of days
(outside the continental US, Alaska, From / / 20 to / /20 for a total of days
and Hawaii to a designated military — — — — — — y
operation) Total days deployed:
n I have attached proof of qualifying deployment. (Information must include dates of the qualifying deployment)
I am applying after the deadline because: (Add documentation, if needed.) (Field will expand online)
*Disclosure of your social security number is mandatory. It is required by s. 196.011(1)(b), F.S.The social security number will be used
to verify taxpayer identity and exemption information submitted to the property appraiser.
Signature Print name Date
Signature is by ❑ servicemember ❑ spouse ❑ designee under Chapter 709, F.S. ❑ Personal representative
If this application was filed on time and is denied, the property appraiser wil, Send you a notice of disapproval (Form DR-
490) by July 1. You have the right to appeal the decision by filing a request for hearing (Form DR-486)with the Value
Adjustment Board in your county.
FOR USE BY PROPERTY APPRAISER'S OFFICE ONLY es
❑ Approved for days, proof of qualifying deployment and dates of deployment met the requirements.
❑ Denied or Explain:
❑ Denied in part
❑ Late application The reason for filing late was ❑ accepted ❑ rejected.
Signature, property appraiser or deputy Date
Calculation: Days deployed / 365 Days in year X 100 = 0.0 % exempted
0 i
REPORT OF DISCOUNTS, ERRORS, DR-505
R.1 DOUBLE ASSESSMENTS, AND INSOLVENCIES Rule 12D-16.002
Section 197.492, Florida Statutes Florida Administrative Code
FLORIDAEff.94/10
Certified to the Board of County Commissioners by , Tax Collector for County, Florida.
Discounts, errors, double assessments, insolvencies, and exemptions are the only reasons for not collecting personal property taxes. Do not list any personal
property tax item unless it is uncollectible. Do not take credit for items which are expected to be collected and remitted later.
Before submitting this list to the board of county commissioners, the tax collector must fill out and sign the certificate at the end of this form as the last page of
the report and recapitulate the amount of all taxes that will be credited.
The County Commi�sionors must sign the .- ' ' __•.- - e-• _ -ee..
Person8-taxn_-_# Code or axes
in-the-rot' � t�F deleted fri.rr� rnn
Exempt dFS�# deo edNsfFArT
Account/ Assessed Exempt
Name of Assessed Property Value Deleted Value Millage/District Tax Increase Tax Decrease Correction# Litigation/ Reason/
ID# from Roll Deleted Code Insolvent Status
from Roll
{table continues as long as needed.}
District Type District District Name Increase Decrease Net
Code
DR-505
INSTRUCTIONS Rule 12D-16.002
To Tax Collectors: Florida Administrative Code
1. Use this for the last sheet on your report of discounts, errors, double assessments, and insolvencies. Page 2
2. Do not list any item without showing the reason or code in the right-hand column.
3. As much as possible, group together all items coming under one heading. For instance, place all errors under one
heading, all double assessments under another, exemptions under another, etc.
4. For exemptions, specify whether widow, veteran, homestead, disability, etc.
Tax Collector Recapitulation
, Tax Collector of County, Florida, certify this is a report of all
discounts, errors, double assessments, and insolvencies on the assessment roll for 20_;that all errors and double
assessments have been plainly indicated on the assessment roll; that the discounts were actually earned for the month as
shown; that the attached list shows all errors and double assessments as the property appraiser certified; that I have
allowed no exemptions, other than those the attached list shows as certified by the property appraiser; shown on the
_ - •• • _ •_ _ •::• _ __ _ _ , •__ _ __ •_ •__• - -.•• __ •__ ; that each item marked insolvent on
the attached list is-in fact-insolvent and, although I have made a diligent search,has been made by me I have been
unable to find the tangible personal any property to levy on to enforce the payment of the tax; and that I have not collected
any of the items on the attached shown-044414s list.
I am entitled to credit against the 20_ Assessment Roll in the following amounts:
Errors Federal bankruptcies
Insolvencies •_ : -___
Discounts - -
—` —
TOTAL
Discounts
Errors
Double Assessments
Insolvencies
Federal Bankruptcies
Total
Signature, Tax Collector County Date
We, the members of the Board of County Commissioners of County, Florida, certify that we have examined
which in our judgment should be collected by the tax collector. To the best of our knowledge, this list is-correct,just and
legal
Hon. , Tax Collector, is entitled to credit on account the amounts below.
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1
1 STATE OF FLORIDA
DEPARTMENT OF REVENUE
2
3
IN RE: PROPERTY TAX OVERSIGHT
4 RULE HEARING
5
6
DOR
7 PUBLIC FORUM
8
DATE : June 15, 2017
9 TIME: 10 : 00 a .m. - 11 : 02 a.m.
LOCATION: 2450 Shumard Oak Boulevard
10 Building 2, Room 1220
Tallahassee, Florida 32311
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Reported by:
20
JESSICA RENCHEN, Court Reporter
21 For the. Record Reporting, Inc.
1500 Mahan Drive, Suite 140
22 Tallahassee, Florida 32308
23
24
ORIGINAL
25
FOR THE RECORD REPORTING TALLAHASSEE FLORIDA 850.222.5491
2
1 APPEARANCES :
2 BRANDI THOMPSON, SENIOR ATTORNEY
KYLE CHRISTOPHER, SENIOR ATTORNEY
3 STEVE KELLER, EXECUTIVE SENIOR ATTORNEY
TONY HAMM, DEPUTY GENERAL COUNSEL
4
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FOR THE RECORD REPORTING TALLAHASSEE FLORIDA .850.222.5491
1 PROCEEDINGS 3
2 MS . THOMPSON : Good morning . My name is
3 Brandi Thompson. I 'm a senior attorney in the
4 compliance assistance process of the Property Tax-
5
ax5 Oversight Program. I will be the moderator for
6 today' s hearing. My role as moderator is to
7 preside in a neutral fashion.
8 Staff from the Department are here today as
9 well to receive comments . At this time I' d like
10 the staff to introduce themselves .
11 MR. HAMM: Tony Hamm, Deputy General Counsel .
12 MR. CHRISTOPHER: Kyle Christopher, attorney
13 for the Department .
14 MS . ANDERSON: Can' t hear .
15 MR. CHRISTOPHER: Kyle Christopher, attorney
16 for the Department of Revenue .
17 MR. KELLER: Steven Keller. I 'm one of the
18 attorneys for the Department .
19 MS . THOMPSON : All right . Today is June 15,
20 20.17 and this is a public hearing scheduled under
21 Subsection 3 of Section 120 . 54 of the Florida
22 Statutes .
23 The Department is holding this hearing to
24 discuss the proposed amendments to rules and
25 forms . Notices of proposed rule were published in
FOR THE RECORD REPORTING TALLAHASSEE FLORIDA 850.222 .54'91
-�. 4
1 the May 24th and May 25th, 2017 editions of the
2 Florida Administrative Register .
3 The Department published three notices of
4 correction in the Florida Administrative Register
5 on June 5, 2017 . These notices were made minor
6 corrections to the notices of proposed rules
7 published on May 24 , 2017 but did not change the
8 rule text under review.
9 We ' ve placed copies of the agenda, draft
10 rules and draft forms on the back counter . For
11 those at the computer, the draft rules and forms
12 are posted on the PTO website at
13 FloridaRe-venue . com. Select the "Property Tax.
14 Oversight Program" at the top of the page then the
15 picture titled "Proposed Rules" in the middle of
16 the PTO page. For the official version we're
17 reviewing today -- excuse me -- please select the
18 workshop and hearing information link found on
19 that page . On the hearing information page you.
20 will find the -notices of proposed rule, notices of
21 correction and forms under review today.
22 I ' ll now ask Mike Cotton to explain the
23 process that we will use for taking comments on
24 the agenda items .
25 MR, COTTON : Good morning; ladies and
FOR THE RECORD REPORTING TALLAHASSEE FLORIDA 850,222 .5491
5
1 gentlemen . If you' re attending this hearing using
2 the option "Telephone With Audio Pin, " and. you
3 have a question or comment, send an e-mail to
4 DORPTO@FloridaRevenue . com to let us know you wish
5 to speak. We' ll address you by and. unmute
6 your phone when it ' s your turn to speak. If
7 you' re using the option "telephone with no audio
8 pin, " you must e-mail your question or comment
9 directly to DORPTO@FloridaRevenue . com. Please use
10 the subject line "June 15th Hearing . " For the
11 comment, add your name and whom you represent in
12 your e-mail . We ' ll read out your comment out loud
13 and the court reporter will enter it into the
14 record.
15 If you ' re attending this hearing using your
16 computer, raise your hand using the icon on the.
17 grab tab left of your control panel and we ' ll
18 address you when it ' s your turn to speak. Please
19 state your name and whom you represent and the
20 court reporter will enter it into the record along
21 with your question or comment . If you experience
22 difficulty, use the "quick chat" option to send me
23 a message . Again, please remember before making a
24 comment to state your name and whom you represent .
25 All visitors need to wear a public meeting
FOR THE RECORD REPORTING TALLAHASSEE FLORIDA 850.222.5491
6
1 badge while in the building . When the meeting is
2 finished please return it to the back counter . If
3 there' s an emergency evacuation we ' ll walk
4 together to the evacuation zone for your safety ,
5 For those in the room, please mute or turn off
6 your cellphone or any other noisemaking devices .
7 The restrooms are beyond the doors, turn left
8 and down the hallway. Turn to the left for the
9 women' s restroom and turn right in the hallway for
10 the men' s restroom.
11 MS , THOMPSON; All right . We will take
12 comments on each agenda item from anyone present
13 or from conference call attendees . For anyone
14 present, please step up to the podium when you
15 want to speak on an agenda item. Please tell us
16 your name and whom you represent . We ask that you
17 provide only comments or suggested changes that
18 are directly relevant to the drafts . Please hold
19 all other general comments until after we have
2.0 discussed the agenda items . So, please, when you
21 step to the podium identify the agenda item
22 related to your question or comment. And we ' ll
23 get started .
24 MR. KELLER: Good morning. I 'm going to go
25 through these in numerical order today .and ask for
FOR THE RECORD REPORTING TALLAHASSEE FLORIDA 850.222 .5491
7
1 comments from the public as to each rule and form.
2 I do want to announce at the outset that one rule
3 is being withdrawn. That is Rule 12D-5.004 ,
4 Applicability of Other Factors to Classification
5 of Agricultural Lands . That rule is being
6 withdrawn and will not be presented for
7 consideration today.
8 Our first rule is Rule 12D-1 . 004 , Returns,
9 Applications and Other Information, Not Including
10 Applications for Exemptions Required to be Filed
11 with the Property Appraiser.
12 Does anyone have comments on this rule?
13 MS . THOMPSON: Did you have a comment?
14 MS . ANDERSON: Yes .
15 MS . THOMPSON: Please step to the podium.
16 MS . ANDERSON; First, if T might -- Sheila
17 Anderson. I 'm from Ocala . I 'm representing
18 myself. I ' d like to suggest the podium blocks
19 view, at least on this side of the room, and it
20 might be helpful to make it easier to hear people
21 at the table and to be able to see who ' s speaking
22 to figure out a better location in the future.
23 Okay. I also would like to ask if the
24 program director for Property Tax. Oversight is
25 participating or in the room today?
FOR THE RECORD REPORTING TALLAHASSEE FLORIDA 850.222.5491
8
1 MS . BROOKS : I 'm the deputy program director,
2 and I 'm here to represent --
3 MS . ANDERSON: And your name?
4 MS., BROOKS: My name is Misha Brooks .
5 MS . ANDERSON: That ' s good. First time I
6 think.
7 Also, is anyone here from a Cabinet Office?
8 Or is anybody here from the Auditor General' s.
9 Office?
10 Okay. Now, just a comment : On the full text
11 of the proposed Rule 12D-1 . 004, Returns, I
12 understand what the word means and I know all of
13 you understand what the word means but for people
14 who are not as familiar, may be when you use the
15 word "returns" that you would be more specific.
16 Is this a tangible property return or a return for
17 agricultural purposes? Whatever return it refers
18 to, to be as specific as you can would make it
19 easier for people who have to file a return to
20 understand it . It applies to a specific type of
21 property that they may be required to report to
22 the Department, just that housekeeping comment,
23 and that ' s all I have on this one .
24 MS . THOMPSON: Thank you.
25 MR. KELLER: Okay. Our next rule is Rule
FOR THE RECORD REPORTING TALLAHASSEE FLORIDA 850.222.5491.
9-
1 12D-5 . 002, Purchase Price Paid As a Factor in
2 Determining Agricultural Classification, and that
3 rule is being repealed.
4 Does anyone have comments on that?
5 MS . ANDERSON: Question: What does the
6 affect of repealing it mean? If you buy a piece
7 of land that 's being used for agricultural
8 purposes and you pay whatever price you pay for
9 it, does that mean that your ag exemption may be
10 challenged because of the price you paid?
11 MR. KELLER: In the past that was I believe
12 true but no longer. The statute that called for
13 that has been deleted from the statutes and
14 therefore this rule is being repealed.
15 MS . ANDERSON: Okay.
16 MR. KELLER: Okay. As I have indicated, the
17 next Rule 120-5 . 004, Applicability of Other
18 Factors to Classification of Agricultural Lands is
19 being withdrawn, so I 'm going to skip over that
20 one .
21 The next rule is Rule 12D -7 . 02.0, Exemption
22 for Real Property Dedicated and Perpetuity for
23 Conservation. Does anyone have comments on that
24 rule?
25 MS . THOMPSON: No. The next rule is
FOR THE RECORD REPORTING TALLAHASSEE FLORIDA 050.222 . 5491
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1 12D-8 . 0064 , Assessments; Correcting Errors in
2 Assessments of a Homestead. Does anyone have
3 comments on that rule?
4 MS . ANDERSON: Would you give an example of
5 what kind of error you ' re discussing?
6 As an example, in a non-homestead property, I
7 have dealt personally with assessments where a
8 typographical error added a million dollars to a
9 valuation. That was a typo that got carried
10 forward for several years before finally it was
11 deleted from all records of that particular
12 jurisdiction.
13 So what is an error in a homestead property
14 that would be affected by this, please?
15 MR. KELLER: Well, there ' s a piece of
16 legislation in 2016, It was 2016-128, which
17 clarified that when, for example, a homestead
18 exemption is erroneously granted or the assessment
19 increase limitation is erroneously granted then
20 there is a provision for a lien to be recorded in
21 the public records for that and there ' s some
22 parameters that go along with that regarding
23 penalties and interest . And that ' s what this rule
24 incorporates is that piece of legislation.
25 MS . ANDERSON: So would it be appropriate to
FOR THE RECORD REPORTING TALLAHASSEE FLORIDA 850.222..5491.
.. ...... .... .........
1 then be very clear as to what this rule is talking
2 about as that specific circumstance so that some
3 -- with an error of any other kind? The rights of
4 a taxpayer are not going to be affected by this?
5 MR. KE.LLER.: Well, the rule doesn ' t do that .
6 The statute was amended to actually allow for the
7 waiver of the penalties and interest in certain
8 circumstances sothe taxpayer doesn' t have to pay
9 that . And this rule is now incorporating that
10 piece of legislation from 2016 .
11 Okay. The next rule is 12D-8 . 00659, Notice
12 of Change of Ownership or Control of Non--Homestead
13 Property. Does anyone have comments on this rule?
14 MS . THOMPSON: No .
15 MR. KELLER: The next rule is in Chapter
16 12D-9 . It ' s 12D-9 . OQ1, Taxpayer Rights in Value
17 Adjustment Board Proceedings . Does anyone have
18 comments on this rule?
19 MS . ANDERSON: Again, thereis no specific
20 promulgated criteria for what property record card
21 information needs to be provided to a taxpayer and.
22 there is a need for a uniform set of criteria.
23 That said, if you go to the second page of F, the
24 sentence that says, "The right to receive such
25 property record cards when the property appraiser
FOR THE RECORD REPORTING TALLAHASSEE FLORIDA 850.222.5.491
12
1 receives the petition, " could include the words
2 real property and tangible property to make sure
3 it ' a clear to all parties what should be expected.
4 And that said, I think that this language inserted
5 with the proposed clarification is really good and
6 you should be congratulated for adding it.
7 On pay, when you talk about qualified special.
8 magistrates, again, there have been circumstances
9 where special magistrates have been conducting
10 tangible property assessments based on
11 applications that say they are MAIs while MAIs do
12 not have any training in tangible property
13 evaluation . So there is a need to be very clear
14 about what constitutes qualified special
15 magistrate .
16 Okay. And throughout all of this document on
17 this 12D-9 series, I think in an attempt to create
18 a more ethical system you may be opening Pandora ' s
19 box for a problem. If there is a special
20 magistrate who ' s findings are always or
21 substantially say 90 percent to 100 percent, in
22 favor of one party or another, it would be I think
23 very helpful to be able to identify the implied
24 bias from such a history of conducting hearings
25 and to be able to see if such patterns exist . For
FOR THE RECORD REPORTING TALLAHASSEE FLORIDA 8.50. 222 . 5491.
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1 example, Broward County was looking at the way
2 magistrates were ruling.. I believe there ' s .a lot
3 of documentation on this subject . :And if somebody
4 ruled more than a certain amount in favor of
5 taxpayers, there was a problem with rehiring them
6 or scheduling them.
7 But it goes the other way as well . What
8 happens when a special magistrate never rules for
9 a taxpayer? Sarasota County, there 's a special
10 magistrate for one entire year . Where I have
11 documentation that had 100 percent no change
12 unless the property appraiser made a change and
13. then that was upheld. That kind of pattern of
14 conduct indicates somebody is not actually being
15 independent or objective in conducting themselves
16 as a special magistrate. It ' s clear to me anyway
17 that there' s an ethical problem when people are
18 behaving that way.
19 And the language you have inserted here and
20 throughout all of these proposed changes of the
21 rules does not solve that problem. In some
22 respects it may make it worse . I don't have a.
23 solution for this at this moment, but I think that
24 there needs to be some intense discussion as to
25 how to reach the conclusion you' re going for
•
•
•
FOR THE RECORD REPORTING TALLAHASSEE FLORIDA 850.222 .5491
14
1 without adding to the problem. And before you
2 adopt this, I think that that solution needs to be
3 flushed out . You can' t have a total lack of
4 review of special magistrate ' s findings or board
5 findings, for that matter, without creating
6 another problem, which is people are. demonstrating
7 a bias but nobody notices that doesn' t help .
8 There needs to be a way to identify the bias and
9 deal with it in a fair and appropriate way and
10 eliminate it .
11 Also, in the same context, if you have a
12 large number of petitions and the type of
13 property, the classification of property is in
14 hundreds or thousands of petitions, there is a
15 problem as to whether or not there is uniformity
16 in the decision making in compliance with 193 . 011 .
17 If you don' t have a review or some kind of audit
18 of how the findings are being decided or somebody
19 needs to look and see what the base rates end up
20 being when you have that kind of circumstance so
21 that if you have some kind of uniformity in the
22 decision making. And again, that' s a way of
23 identify ing if there is a bias and dealing with
24 it . If you have, within one classification of
25 property in one jurisdiction, a wide disparity
FOR THE RECORD REPORTIDIG TALLAHASSEE FLORIDA 850.222.5491
15
1 between the findings then there should be some
2 questions as to why that is particularly coming
3 from the same special magistrate .
4 So I think I understand where you' re trying
5 to go with this . I think where you ' re trying to
6 go is a good thing but how you ' re going to get
7 there is potentially creating a bigger problem
8 than the one that already exists .
9- MR. KELLER: Thank you for those comments .
10 MS . ANDERSON: Well, in addition, this is a
11 good rule . It ' s got a lot of information in it .
12 Okay. In L, "The right to have evidence
13 presented and considered at a public: `hearing" -- I
14 think I ' ve said this before, Collier County,
15 Orange County, Hillsborough County, Palm Beach
16 County, Duval County -- I can go on . I want to.
17 say St . Lucie County. I want -- I can' t remember
18 all the places I 've been and all the hearing
19 facilities I have been in, but the counties I ' ve
20 just mentioned plus many others do not conduct
21 even the remotely possible concept of a public
22 hearing. And by that I mean a room where people
23 can observe and walk in and out as observers
24 without disturbing the hearings or even be able to
25 find the hearings . In Orange County the hearings
FOR THE RECORD REPORTING -TALLAHASSEE FLORIDA 850.222. 5491
16
1 have been conducted for years in a privately owned
2 building in the topmost floor in the back most
3 part of that building, so you would need a guide
4 to tell you something was going on there, let
5 alone public hearings .
6 If the intent is to diminish the number of
7 petitions filed and to create an environment where
8 people do not know this process exists to protect
9 them and it ' s a constitutional protection, then
10 why are we having Value Adjustment Board hearings?
11 And in Orange County, specifically, Palm Beach
12 County is another one, the impression from the
13 physical environment is to discourage petitions .
14 That seems to be the whole point, and that is an
15 abuse of public trust . So I think you need to
16 clarify what constitutes public hearing.
17 Okay . In addition, on P in the same rule,
18 okay, the right to bring an action and circuit
19 court to appeal are to include the deadlines and
20 what triggers the clock to start .
21 MR. KELLER: Thank you. The next rule is
22 12D-9 . 003, Definitions . Does anyone have comments
23 on this rule?
24 MS . THOMPSON: No .
25 MR. KELLER: The next rule is 12D-9. 004,
FOR THE RECORD REPORTING TALLAHASSEE FLORIDA 950.222.5491
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1 Composition of the Value Adjustment Board. Any
2 comments on this rule?
3 The next rule is 12D-9. 005, Duties of the
4 Board. Does anyone have comments on that rule?
5 MS . ANDERSON: Mr . Keller and T have just had
6 a discussion on this subject recently for two
7 reasons . In the spirit of transparency, one was a
8 question I had about a property appraiser you send
-9 out a monthly marketing piece and had a discussion
10 about what happens if a homestead ownership is
11 changed as a result of a death in the family; and
12 the other one was just this week when an
13 acquaintance asked a. question involving
14 corporation and the answer from Mr.. Keller on the
15 second one suggested that it was not so obvious
16 what the circumstances are , And for that reason I
17 would hope that you would add some clarifying
18 language as to what circumstances exists . That
19 might make a determination one way or the other .
20 And then the circumstance that I'm personally
21 familiar with, having represented a taxpayer that
22 purchased a property in midyear, and so the name
23 of the owner on January 1st was different than the
24 name of the owner when the notices and the
25 valuations were sent out. And we filed petitions
FOR THE RECORD REPORTING TALLAHASSEE FLORIDA 850.222 .5491
18
1 and -- so while the Department of Revenue
2 personnel weighed in on that experience the local
3 jurisdiction didn't follow what they were told by
4 a Department attorney.
5 So there needs to be something that is very
6 specific about whether or not a homestead is
7 involved, whether or not a non-homestead is
8 involved and what happens when there is a midyear
9 change in ownership for any reason but basically
10 when there's an arm's length transaction would
11 help .
12 Also, why are you deleting 4?
13 MR. KELLER: That subsection is deleted in
14 response to a comment from the Joint
• 15 Administrative Procedures Committee of the
16 legislature., in which they questioned whether that
17 in full meets the definition of a rule . We
18 decided that that is a fair characterization of
19 that, so it is being deleted on the idea that it
2.0 doesn ' t constitute a rule . It' s not necessary.
21 MS . ANDERSON: Was that the committee or
22 staff?
2'3 MR. KELLER: That was the staff attorney.
24 MS-. ANDERSON: Was there a public meting to
25 discuss whether or not it ' s -- it should be -- it
FOR THE RECORD REPORTING TALLAHASSEE FLORIDA 850.222 .5491
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1 is the law certainly and should be a rule, that
2 value adjustment boards are expected to follow the
3 law.
4 MR, KELLER: That is understood. At this
5 point in time the Department is going ;forward with
6 accepting that comment and not --
7 MS . ANDERSON: Mr . Keller, I don' t want to be
8 argumentative, but it ' s understood by whom? It ' s
9 not understood in the value adjustment boards that
10 are violating the law per the last auditor
11 general ' s finding, so how is it understood? And
12 has that person on staff in the Joint
13 Administrative Procedures Committee ever attended
14 a hearing and -what does that person know? And I ' d
15 like on the record to know who that person is
16 because if they' re making policy decisions without
17 the benefit of elected official and input from the
18 public, I 'm very concerned about that..
19 This is not understood in actual practice in
20 any of the jurisdictions that have repeatedly
21 flunked performance audits, obviously, because if
22 they were following the law and they knew they had
23 to follow the law and if the attorneys who advised
24 them were sure they had to follow state law we
25 wouldn' t be here .
FOR THE RECORD REPORTING TALLAHASSEE FLORIDA 850.222 .5491
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1 MR. KELLER: Thank you for those comments . I
2 assure you that the Department is always looking
3 for areas such as this where we can be more
4 specific in what the law requires and advise the
5 boards to adhere to those requirements . But this
6 rule here is pretty general and what we want is an
7 opportunity at a future time to be more specific
8 in these rules .
9 MS . ANDERSON : Before I sit down I'd like. to
10 make a public record request for the name of staff
11 who provided that opinion . And if there 's any
12 documentation I ' d like to have that sent to me as
13 soon it ' s possible to get it to a computer.
14 MR. KELLER: Thank you.
15 MS . THOMPSON : We also have a comment online .
16 MR. COTTON: Ms . Beck, you have a question or
17 comment for 12D-9 . 005?
18 Are you. there, Ms . Beck?
19 MR. KELLER: Okay. We received an e-mail
20 from Ms . Beck that indicated that she had a
21 comment on 12D-9 .005 . We may be having some
22 technical difficulties with that -- or that we
23 haven ' t received a response, so we will go to the
24 next rule , And if you want to comment, Ms . Beck,
25 on this rule here, please do so when you' re ready.
FOR THE RECORD REPORTING TALLAHASSEE FLORIDA 850. 222 .5491
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1 The next rule is 12D-9. 007, Role of the Clerk
2 of the Value Adjustment Board. Does anyone have
3 comments on this rule?
4 MS . ANDERSON: In 10 -- Subsection 10, "The
5 board clerk shall timely notify the parties of the
6 decisions of the board. " May I ask respectfully
7 that it become final decisions of the board
8 because if you file a petition and you don' t know
9 what the findings are before the final board
10 meeting -- the Value Adjustment Board meeting, if
11 the findings do not comply with, for example, Mr .
12 Keller, 12D-10, then I think there are a couple of
13 consequences . One is taxpayers rights to lawful
14 decisions would have been eliminated and the board
15 might be not getting feedback on decisions before
16 the final board meeting may be adopting findings
17 that don 't comply with the law. How would they
1.8 ever know?
19 And there are clearly special magistrates who
20 are not following the law, particularly in
21 jurisdictions that have few to any recommendations
22 that favor petitioners . So there is a whole
23 pattern of corruption in the value adjustment
2.4 boards around the state and this would just add to
25 it .
FOR THE RECORD REPORTING TALLAHASSEE FLORIDA 850.222 .5491
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1 So if you just put in the word final that
2 might help clarify the taxpayer would have
3 received the recommendations from this special
4 magistrate or from the board and have enough time
5 to review and respond if there. are any concerns
6 before the final board meeting and then after the
7 final board meeting some notice of certification
8 so that there is a timeline -- and it should be
9 included here -- a timeline related to those
10 notices that affect when you can -- when you could
11 go to court if that ' s what you wanted to do . Did
12 you hear that? No?
13 MR. KELLER:. Yes, thank you. We will
14 consider that .
15 The next rule is 12D-9 .010, Appointment of.
16 Special Magistrates to the Value Adjustment Board
17 does anyone have comments on this rule?
18 MR. COTTON : Ms . Smith, do you have a comment
19 you want to make?
20 MS . SMITH : Yes . Thank you. Katie Smith,
21 Orange County. My comment was with regard to the
22 duties of the clerk, Subsection, paragraph 10 . I
23 might suggest that you actually switch the order
24 of the paragraph and begin the paragraph by
25 stating, in counties using specialmagistrate the
FOR THE RECORD REPORTING TALLAHASSEE FLORIDA 850. 222 .5491
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1 board clerk shall make available to both parties .
2 Make it, you know, sequential . We know that first
3 the clerk deliverers the special magistrate
4 recommendation then followed by the final
5 decisions . I think that might -- without knowing
6 exactly Ms . Anderson' s complete intent, I
7 understand what she ' s saying. I think that that
8- paragraph should be reworked so: that you first
9 address the special magistrate recommendations for
10 those counties using such, then followed by the
11 final decision. Thank you.
12 MR. KELLER: Thank you . That comment was on
13 the previous rule . We ' re now on 120-9 . 010 . Does
14 anyone have comments on this rule?
15 MR, COTTON: Ms . Beck, I understand you have
16 a comment on that?
17 MS . BECK: Yes . Thank you. We do have one
18 comment.. I apologize before . I think the error
19 was on our side, but Mr . Keller and Ms . Anderson
20 discussed our comment, so we were okay on that.
21 rule .
22 On 9 . 010 -- and I know I 've asked this
23 previously, but it still doesn' t seem clear to us
24 as to the distinction. In 9 . 010 (1 ) (d) --
25 right ( 4 ) (d) 2 , what ' s the difference in the two
FOR THE RECORD REPORTING TALLAHASSEE FLORIDA 850.222. 5.491
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1 scenarios? The first says that a special
2 magistrate must have at least five years of
3 experience and must receive training, and then it
4 says , "alternatively a state certified real estate
5 appraiser, " which is the, same as above, "with at
6 least three years of real estate valuation
7 experience and who has completed board training
8 provided by the Department including the
9 examination . " Is the examination the only
10 difference?
11 MR. KELLER: That is the way this works, yes .
12 The three year special magistrates have to take
13 the test .
14 MS . BECK: Okay. I think that ' s what you
15 explained to us last time . It just seems a little
1.6 unusual that the only difference between -- that
17 you can abrogate two years of experience taking a
18 test . But that 's how the statute reads; is that
19 what you ' re saying?
20 MR, KELLER: Yeah. The statute allows
21 someone who has three years of experience and has
22 completed the training to be qualified as a
23 special magistrate .
24 MS . BECK: Okay, thank you. That ' s all we
25 have on that rule.
FOR THE RECORD REPORTING TALLAHASSEE FLORIDA 850.222.5491
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1 MS . ANDERSON: I have a comment on that rule .
2 Which is, why are you saying a state certified
3 real estate appraiser? Does that mean that TPP is
4 excluded? Or as I remember the statute, and I
5 think some of us objected to it to begin with, we
6 thought everybody should have to take the exam,
7 and it wasn ' t a matter of what they wanted to do .
8 It was a matter of understanding the differences
9 between assessment and appraisal and those people
10 mho have been in appraisal practice for the
11 longest periods of time generally are the least
12 aware of the distinctions in assessment and the
13 differences in the need for uniformity. But that
14 said, why are you saying only real estate and not
15 including tangible?
16 MR. KELLER: Well, the answer to that is that
17 the statute distinguishes between the real
18 property magistrates and the tangible personal
19 property magistrates . And if you look down at
20 (d) 3, I guess it is, that is where the tangible
21 magistrates are described and the statute requires
22 that they be a member of a nationally recognized
23 appraisal organization, whereas the real property
24 magistrates have to be --
25 MS . ANDERSON : Does not have to be .
FOR THE RECORD, REPORTING TALLAHASSEE FLORIDA 850.222.5491
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1 MR. KELLER,: -- have to be a state certified
2 appraiser .
3 MS . ANDERSON: Okay. But to repeat, and I
4 said this earlier, okay, a nationally -- a
5 nationally recognized appraisal organization is
6 not necessarily teaching tangible property
7 valuations to appraisers, and until you make a
8 clear distinction as to which entities actually
9 teach how to valuate tangible property and you can
10 show somebody has training in furniture fixtures
11 and equipment versus, for example, antiques or
12 other types of tangible which are not subject to
13 ad valorem taxation, you will continue to have
14 people who are not qualified conducting hearings
15 because they are members of an appraisal
16 organization on it ' s face . They give a name .
17 That organization isn' t qualifying them in the
18 specific expertise they should have for these
19 hearings . So it ' s a matter of needing to clarify.
20 And it ' s a repeated pattern . It ' s not limited to
21 one person .
22 And I don ' t know if you have the Miami
23 records where this subject came up a few years ago
24 where a magistrate had said they were qualified
25 and the board determined that they did not agree
FOR THE RECORD REPORTING TALLAHASSEE FLORIDA 850.222.5491
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1 with that assertion and decided that specifics --
2 in that specific circumstance the magistrate did
3 not have tangible training. And just because
4 tangible property may be included with real
5 property when real property is sold does not make
6 you a tangible expert when you determine
7 valuations and a tangible property record card or
8 a tangible appeal .
9 So you need to clarify which national
10 organizations Would comply withthe intent of the
11 statute . And I ' ll speak to intent because I was
12 there and involved.
13 MR. KELLER: Thank you .
14 The: next rule is 12D-9 . 014, Preheating
15 Checklist . Does anyone have comments on this
16 rule?
17 MS , ANDERSON: In the prior rule in
18 Subsection 1 and in this rule, Subsection K, the
19 same concern about what happens when you have
20 patterns of bias being displayed in the findings
21 of special magistrates . Let me add to that : It 's
22 entirely possible. You can have 10 petitions or
23 50 petitions or 100 petitions all heard by the
24 same magistrate that are all parts of one enormous
25 property that ' s subdivided. Subdivided land comes
FOR THE RECORD REPORTING TALLAHASSEE FLORIDA 850.222.5491
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1 to mind. Perhaps a utility comes to mind . You
2 have circumstances where you have multiple
3 hearings -- or a condominium comes to mind. You
4 may have multiple hearings and all of the '
5 decisions may be the same for all of those joint
6 petitions, for lack of a better word. Those are
7 not the circumstances to which I•'m referring or
8 that cause concern. I 'm talking about magistrates
9 who hear all petitions that are not joint
10 involving petitioners who are representing every
11 different kind of classificationand every
12 different level of value who still are finding
13 only for one party and typically only for the
14 property appraisers .
15 And that is where this language is creating
16 an opening where review of those circumstances
17 will be lost.. And it's the other way around is
18 necessary, you have to be able to identify the
19 bias and address it in some way, not just sweep it
20 under the rug and say, well, we 're not suppose to
21 look at that so we ' re going to ignore when that
22 happens .
23 MR. KELLER: Thank you.
24 The next rule is 12D-9. 015, Petition: Form
25 and Filing Fee . Does anyone have comments on this
FOR THE RECORD REPORTING TALLAHASSEE FLORIDA 850.222.5491
��. 29
1 rule?
2 MR. COTTON: Ms . Beck, you said you had a
3 comment on this rule?
4 MS . BECK: Yes, we did have a comment . Hi .
5 We did have a comment on this rule . On page 18
6 where it 's 9 . 015 (2) (g) , as in girl, bottom of page
7 18 , the new language says, "If the petition
8 indicates that the taxpayer has authorized a
9 compensated representative to act on the
10 taxpayer ' s behalf, at the time of filing, the
11 petition must either be signed by the taxpayer or
12 be accompanied by a power of attorney. " We think
-`� 13 that that should be clarified because there are
14 compensated representatives who are accepted out
15 of this provision if they are licensed. So we
16 think after the -- where it says., "compensated
17 representative" in the first line, you should add
18 language that says, who is not a licensed or
1.9 certified professional listed in Rule
20 12D-9 . 018 (3) (a) , which comes right from ( 9) (b) in
21 the same statute . That language that I just added
22 is taken from ( 9) (b) . Because, of course, there
2.3 are licensed professionals who are compensated,
24 and compensated representative is not a defined
25 term, so I think it should be clear here that if
FOR THE RECORD REPORTING TALLAHASSEE FLORIDA 850.222 .54.91
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1 you are licensed you do not require the taxpayer ' s
2 signature or power of attorney.
3 MR. KELLER: Thank you. We will consider
4 that .
5 MS . BECK : Thanks .
6 MR. KELLER: The next rule is 12D-9 . 017, Ex
7 Parte Communication Prohibition. Does anyone have
8 comments on this rule?
9 MS. ANDERSON : I apologize. Can you go back
10 up to the previous one? I 'm having trouble
11 finding the breaks . I think it 's 120-9. 01.5 but
12 it ' s a little confusing so I 'm not entirely sure.
13 But I 'm on the page right above 12D-9.. 017,
14 subsection 16 . I think it would be helpful to
15 clarify when property record cards are sent to
16 petitioners that they be sent -- that they be
17 received prior to hearing notices being received.
18 And again, there ' s no uniformity and no criteria
19 for what should be in those property record cards.
20 But if the notice is not received -- or I 'm sorry,
21 I misspoke . If the property record card is not
22 received before you receive hearing notice you ' re
23 now handicapped when it comes to the evidence
24 exchange, so there needs to be the sense of :a time
25 frame .
FOR THE RECORD REPORTING TALLAHASSEE: FLORIDA 850.222 .5491
31
1 In some counties, the smaller counties, start
2 sending out notices of hearings almost before the
3 ink is dried on the petition. So there is a need
4 to get the property record cards in the hands of a
5 petitioner in sufficient time so they can prepare
6 for a hearing._ And receiving the notice is a
7 trigger that there is a deadline involved for the.
8 evidence exchange, so you need to have that
9 property record card.
10 MR. KELLER: Thank you,.
11 The next rule is 12D-9 . 018:, Representation of
12 the Taxpayer. Does anyone have .comments on this
13 rule?
14 MS . ANDERSON: The first sentence, "A
15 taxpayer has the right, at the taxpayer ' s own
16 expense, to be represented before the board,." et
17 cetera . "The taxpayer ' s may present testimony and
18 other evidence in support of the petition. " What
19 is "support of the petition"? Are we talking
20 about a ;taxpayer ' s opinion of value? That 's the
21 only thing I can figure out isimplied there and
22 that ' s improper . So I don' t understand what the
23 term "in support of the petition" is suppose to
24 mean, and I sincerely would like clarification.
25 MR . KELLER: We will consider that . Thank.
FOR THE RECORD REPORTING TALLAHASSEE FLORIDA 850.222 .5491
32
1 you
2 The next rule is 12D-9. 019, Scheduling and
3 Notice of a Hearing. Does anyone have comments on
4 this rule?'
5 MS . ANDERSON: 6 (d) , as in David, is the same
6 problem previously expressed, that this language
7 seems to suggest that you can have a biased
8 special magistrate and the evidence of a biased
9 would be ignored. I think the specific
10 circumstances that are addressed here is that you
11 don't want to select magistrates that may rule one
12 way or the other when assigning hearings but the
13 solution for that -- and that by itself is a
14 problem in the state.
15 The solution for that is to have a blind
16 selection or rotation process . Miami does it. I
17 think they do it by computer, but I think they
18 figured out the -system before it got into the
19 computer . And I think that ' s a model for the
20 remainder of the state . Otherwise' you have
21 circumstances where it looks like the clerk is
22 handpicking who the magistrate will be to conduct
23 certain hearings because the magistrates have some
24 implications as to how they lean or what they may
25 do, which is more political than it is principle .
FOR THE RECORD REPORTING TALLAHASSEE FLORIDA 850.222 .5491
—�. 33
1 So for that reason, this is very critical,
2 Mr . Keller . And I think the general counsel ' s
3 office ought to be looking at a better way of
4 accomplishing the goal of identifying and
5 eliminating bias without incorporating the: failure
6 to know or review the data which would indicate
7 when there is a bias .
8 Same rule, number 3, Okay. If the petition' s
9 been scheduled to be heard, the beginning and
10 ending block of that time would be indicated in
11 the notice . Among other jurisdictions,
12 Hillsborough is one where the clerk assigns 15
'T, 13 minutes to every petition, period, end of story,
14 whether or not that period of time is adequate and
15 whether or not there' s been a request in petition
16 for substantial time when you' re dealing with
17 complex properties .
l8 So some clarification about this that creates
19 a relationship between the amount of time
20 requested in a petition and the. amount of time
21 being scheduled might improve the due process
22 requirements .
23. MR. KELLER: Thank you.
24 Our next rule is 12D-.9 . 025, Procedures for
25 Conducting a Hearing; Presentation of Evidence;
FOR THE RECORD REPORTING TALLAHASSEE FLORIDA 850.222 . 5491
34
1 Testimony of Witnesses . Does anyone have comments
2 on this rule?
3 MS , ANDERSON: With apologies, I ' ve got to go
4 back to the previous rule on the following page,
5 k. I know this is i-n the statute, but there 's a
6 conflict with the evidence exchange . If I
7 received two notices, for example, on the same day
8 for hearings in two different jurisdictions and
9 there is a cause problem, or I have a medical
10 appointment scheduled or there is some other
11 reason why good cause for a rescheduling is
12 requested, when does the evidence exchange and the
13 period of time involved to provide for an evidence
14 exchange going to take effect?' Fifteen days
15 notice of a hearing does, not provide for the
16 evidence exchange, and the taxpayer has the right
17 to the evidence exchange .
18 So even though -- I know what the statute
19 says . The statute did not take into account that
20 there is a separate section of the statute and
21 that section of the statute provides a 15 day
22 period. So you don' t know you' re having a hearing
23 on a certain date until you get that notice, then
2.4 how are you going to have time to prepare for the
25 evidence exchange and be able to have your rights
FOR THE RECORD REPORTING TALLAHASSEE FLORIDA 850. 222 .5491.
. 35
1 protected in the hearing process?
2 And then ( 6) 4 of the same section is
3 conflicting with k, okay, possibly in a good way
4 because I think it contemplates that there needs
5 to be time for the evidence exchange but there
6 isn' t in k. So I apologize for backing you up .
7 MR. KELLER: Thank you.
8 The next rule is 12D-9 . 029, Procedures for
9 Remanding Value Assessments to the Property
10 Appraiser. Does anyone have comments on this
11 rule?
12 Our next rule is 12D-9 . 030, Recommended
13 Decisions . Does anyone have comments on that
14 rule?
15 MS . ANDERSON : I 'm going to suggest that in
16 the sentence that reads, "conclusions of law must
17 be based on findings of fact" that you add a
18 reference somewhere in there to 120-10 . 003,
19 Florida Administrative Code.
20 MR, KELLER: Thank you..
21 Our next rule is 12D-9. 032, Final Decisions..
22 Does anyone have comments on this rule?
23 MS . ANDERSON : Again, reference to
24 12D-10 . 043, Florida Administrative Code, ought to
25 be included in there to make sure that it ' s clear
FOR THE RECORD REPORTING TALLAHASSEE FLORIDA 850.222.5491
36
1 to everyone that there is that rule in 12D-10 and
22 that it is the expected criteria.
3 But also, this has come •up in different
4 jurisdictions with different outcomes, if someone
files a petition and does not choose to withdraw
6 it but does choose, after due consideration, to
7 accept the valuation provided by the property
8 appraiser, why is all record being removed from
9 the system? Okay. Settled has a different
10 implication. And just because someonewithdraws a
11 petition doesn' t mean the record should not
12 reflect how many petitions are filed, how many may
13 be withdrawn.
14 And if there are settlements I thought the
15 Auditor General was talking about the need to add
16 transparency to the so called counterchanges, but
17 I 'm not referring specifically to counterchanges .
18 If a petition is filed, the property appraiser
19 comes back and says, I 'm going to make a
20 recommendation of a different valuation and you
21 want that in the record at a hearing. Why aren ' t
22 you entitled to have it in the record at a
23 hearing?
24 MR. KELLER: We will look at that. Thank
25 you.
FOR THE RECORD REPORTINGTALLAHASSEE FLORIDA 850.222 . 5491
37
1 MS . ANDERSON: Let me add something to that,
2 with all due respect, because you may accept what
3 the property appraiser is offering but you may
4 still want to go to court and you still may want
5 to have a record. Or if you ' re representing
6 someone else, the taxpayer may want to go to court
7 regardless of what you determined through the
8 administrative processes as far as you can go. So
9 there should not be any withdrawal . And the
10 reason I think for this, particularly in the
11 larger counties, is then you end up wiped out in
12 terms of whether or not you can go to court
13 because the deadlines may have expired .
14 So the consequence of this language is
15 potentially depriving some people of their rights
16 to a further review if they want to choose it. I
17 think it ' s inappropriate to eliminate all records .
18 MR. KELLER: I understand what you' re saying .
19 We will consider that and thank you.
20 MS . ANDERSON : Okay. Can I -- I don' t mean
21 to be difficult . Has anyone in the room
22 representing the Department of Revenue ever
23 attended hearings anywhere, raise your hand.
24 MS . BROOKS : I didn ' t hear your question .
25 MS. ANDERSON: Mr. Keller is the only person?
FOR THE RECORD REPORTING TALLAHASSEE FLORIDA 850.222 .5491
38
1 MR. COTTON: Ask your question again. She
2 said she didn ' t hear it .
3 MS . ANDERSON: Okay.
4 MS. BROOKS : I didn ' t hear your question .
5 MS . ANDERSON: Has anybody in the room
6 employed by the Department of Revenue ever
7 attended a Value Adjustment Board hearing? Thank
8 you.
9 MR. KELLER: Thank you.
10 MR. COTTON : Ms . Beck, I understand you have
11 a question or comment on 032?
12 MS .. BECK: Yes .. We have a question.. Can you
13 -- Mr .. Keller, can you just tell us where the
14. language that was added in (1 ) (a) comes from, "The
1.5 conclusions of law must be based on findings of
16 fact; For each of the statutory criteria for the
17 issue under administrative review, findings of
18 fact must identify the corresponding admitted
19 evidence, or lack thereof"? IS thatcoming from a
20 statute?
21 MR-. KELLER: There was an amendment to
22 194 . 034 by Chapter 2016--128, section 11, Laws of
23 Florida, and that is what this is corrected to
24 implement .
25 MS . BECK: Okay . Thank you .
FOR THE RECORD REPORTING TALLAHASSEE FLORIDA 850. 222.5491
39
1 MR. KELLER: Thank you.
2 Our next rule is 12:D-9 . 034, Record of the
3 Proceeding. Does anyone have comments on that
4 rule?
5 MS . ANDERSON: Mr. Keller, you want to just
6 clarify beyond the four years, those records
7 should be retained anyway? I think it ' s four
8 years, but just to make it clear.
9 MR. KELLER: We will look at that, thank you.
10 Okay. The next rule is 12D-16 . 002, which
11 functions to incorporate some forms here . And the
12 first form is DR-418C, Real Property Dedicated in
1.3 Perpetuity for Conservation Exemption Application .
14 Does anyone have comments on that form or the
15 rule?
16 The next form is DR-418CR, Real Property
17 Dedicated in Perpetuity for Conservation,
18 Exemption Renewal, and that form is being
19 repealed. Does anyone have comments on that?
20 The next form is DR-501M, Deployed Military
21 Exemption Application form. Does anyone have
22 comments on that form?
23 And the last form is DR-505, Report of
24 Discounts, Errors, Double Assessments and
25 Insolvencies . Does anyone have comments on that
FOR THE RECORD REPORTING TALLAHASSEE FLORIDA 850.222..5491.
40
1 form?
2 Okay. Going to 12D--1.8 . The next rule is
3 12D-18 . 005, Adoption of Non-Ad Valorem Assessment
4 Roll . Does anyone have comments on that rule?
5 The next rule is 12D-18 . 006, Certification of
6 Assessment Roll . Does anyone have comments on
7 that rule?
8 MS . THOMPSON: Okay. We anticipate
9 proceeding toward the next step in rule adoption
10 as soon as it ' s feasible . If anyone would like to
11 submit comments after this hearing, please
12 remember that the comments become part of the
"�. 13 public record and send them by the close of
14 business on June 22nd. The e-mail address is
15 DORPTO@FloridaRevenue. com. In your e-mail, please
16 reference the June 15, 2017 hearing..
17 MS . ANDERSON : I 'm going to request that copy
18 of any revisions be promulgated prior to any
19 cabinet meetings so that people who may have
20 additional comments or objections will have time
21 to review and attend a cabinet aids meeting prior
22 to a cabinet meeting on any changes you' re. making
23 as a result of this workshop .
24 MR. KELLER: Thank you.
25 MS . THOMPSON: On behalf of the Department, I
FOR THE RECORD REPORTING TALLAHASSEE FLORIDA 850. 222 .5491
41
1 would like to thank everyone for participating and
2 sharing your comments with us today. Your
3 participation is very helpful during our rule
4 promulgation process . This concludes the hearing.
5 (Thereupon, the proceedings were concluded at.
6 11 :.02 a .m. )
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25
FOR THE RECORD REPORTING TALLAHASSEE FLORIDA 850. 222 .5491
1 CERTIFICATE OF REPORTER 42
2
3
4
5 I, JESSICA RENCHEN, Registered Professional Court
6 Reporter, certify that I was authorized to and did
7 stenographically report the foregoing proceedings and
8 that the transcript is a true and complete record of
9 my stenographic notes.
10
11 DATED this 15th day of June, 2017 .
12
,,. 13
14
15 y`
JESSICA RENCHEN, Court Reporter
16
17
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21
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FOR THE RECORD REPORTING TALLAHASSEE FLORIDA 850.222.5491
1
0 140 01-1:21 able[6]-7:21,12:23, agenda[6]-4:9, 7:9,7:10
15[s]-1:8,3:19, 12:25,15:24,28:18, 4:24,6:12,6:15,6:20, applies[g-8:20
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FOR THE RECORD REPORTING TALLAHASSEE FLORIDA 850.222.5491
2
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beginning 111-33:9 certain[4]-11:7, 32:21,33:12 concluded[1]-41:5 20:18,22:18,23:15,
behalf[2]-29:10, 13:4,32:23,34:23 clock[i]-16:20 concludes(i]-41:4 29:2,38:1,38:10
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21:14,21:16,22:4, -18:18 22:17,23:14,27:15, 37:14 create[2]-12:17,
22:6,22:7,23:1,24:7, chat[1]-5:22 .28.25,30 8,31:12, consequences[ii- 16:7
26:25,31:16 Checklist(11-27:15 32:3,34:1,35:10, 21:13 creates[1]-33:18
Board[e]-11:17, choose[3]-36:5, 35:13,35:22,39:3, Conservation[3]- creating[31-14:5,
16:10,17:1,17:4, 36:6,37:16 39:14,39:19,39:22, 9:23,39:13,39:17 15:7,28:15
21:2,21:10,22:16, Christopher 12]- 39:25,40:4,40:6, consider[4]-22:14, criteria[5]-11:20,
38:7 3:12,3:15 40:11,40:12,40:20, 30:3,31:25,37:19 1122,30:18,36:2,
boards[4 -19:2, 41:2
1CHRISTOPHER(3]- consideration[z]- 38:16
19:9,20:5,21:24 Committee[2]-
2:2,3:12,3:15 7:7,36:6 critical[1]-33:1
bottom[1]-29:6 18:15,19:13
circuit[1]-16:18 considered[1]-
Boulevard[1i-1:9 circumstance[4]- committee[1]- 15:13 p
box[q-12:19 11:2,14:20,17:20, 18.21 constitute[1]-18:20
Brandi(ii-3:3 27:2 Communication(11- constitutes(21- d)3(i]-25:20
BRANDI lil-2:2 circumstances(9]- 30:7 12:14, 16:16 data[1]-33:6
compensated[5]-
breaks[11-30:11 11:8,12:8,17:16, p constitutional[1]- DATE[11-1:8
FOR THE RECORD REPORTING TALLAHASSEE FLORIDA 850.222 .5491
3
date(i1-34:23 36:3,36:4,36:9, E example[71-10:4, Filed(i]-7:10
DATED[1i-42:11 36:20 10:6, 10:17,13:1, filed[41-16:7,
David 01-32:5 difficult[i]-37:21 e-mail pi-5:3,5:8, 21:11,26:11,34:7 17:25,36:12,36:18
days[i[-34:14 difficulties[q- 5:12,20:19,40:14, exchange[9]- files[i]-36:5
deadline[t]-31:7 20:22 40:15 30:24,31:8,34:6, Filing in-28:25
deadlines[2]- difficulty[11-5:22 easier[2]-7:20, 34:12,34:14,34:16, filing in-29:10
16:19,37:13 diminish[q-16:6 8:19 34:17,34:25,35:5 final lai-21:7,21:9,
deal ill-14:9 directly 12]-5:9, editions iii-4:1 excluded in-25:4 21:16,22:1,22:6,
dealing[21-14:23, 6:18 effect[i]-34:14 excuse[i]-4:17 22:7,23:4,23:11
33:16 director[21-7:24, either[:]-29:1.1 EXECUTIVE(1]-2:3 Final pi-35:21
dealt[i]-10:7 8:1 elected pi-19:17 exemption 121-9:9, finally[t1-10:10
death(i]-17:11 Discountslil- eliminate[2]-14:10, 10:18 findings(i21-12:20,
decided[a]-14:18, 39:24 37:17 Exemption[4]- 14:4,14:5,14:18,
18:18,27:1 discourageltl- eliminated[i]- 9:21,39:13,39:18, 15:1,21:9,21:11,
decision[3]-14:16, 16:13 21:14 39:21 21:16,27:20,35:17,
14:22,23:11 discuss[2]-3:24, eliminating(i]-33:5 Exemptions iii- 38:15,38:17
decisions P]- 18:25 emergency[1]-6:3 7:10 finished(1j-6:2
19:16,21:6,21:7, discussed 121-6:20, employed in-38:6 exist[1]-12:25 first[9]-7:8,7:16,
21:14,21:15,23:5, 23:20 end p]-14:19, exists 131-15:8, 8[5,23:2,23:8,24:1,
28:5 discussing iii-10:5 33:13,37:11 16:8,17:18 29:17,31:14,39:12
Decisions[2]- discussion[31- ending pi-33:10 expected p]-12:3, five pi-24:2
35:13,35:21 13:24,17:6,17:9 enormous i1i- 19:2,36:2 fixtures lil-26:10
Dedicated[3]-9:22, disparity lip-14:25 27:24 expense iii-31:16 floor[q-16:2
39:12,39:17 displayed[7]-27:20 enter(2]-5:13,5:20 experience[s]- FLORIDA ii]-1:1
defined(q-29:24 distinction[2]- entire[ii-13:10 5:21,18:2,24:3,24:7, Florida la]-1:10,
definition[1]-18:17 23:24,26:8 entirely[2i-27:22, 24:17,24:21 1:22,3:21,4:2,4:4,
Definitions iii- distinctions[1]- 30:12 expert(:]-27:6 35:19,35:24,38:23
16:22 25:12 entities in-26:8 expertise 01-26:18 FloridaRevenue.
deleted[4]-9:13, distinguishes in- entitled[ii-36:22 expired[ii-37:13 corn[il-4:13
10:11,18:13, 18:19 25:17 environment pi- explain ii1-4:22 flunked[i]-19:21
deleting[i1-18::12 disturbing[i] 16:7,16:13 explained[i1-24:15 flushed[i]-14:3
deliverers iii-23:3 15:24 equipment o]- expressed[ii 32:6 follow141-18;3;
demonstrating pi- document(i1-12:16 .26:11 19:2,19:23,19:24
14:6 documentation 13]- erroneously[2]- F followed[21-23:4,
Department[is]- 13:3,13:11,20:12 10:18,10:19 23:10
3:8,3:13,3:16,3:18, dollars[i]-10:8 errors]-10:5,10:8, face in-26:16 following l3]-19:22,
3:23,4:3,8:22,18:1, doors(ii-6:7 10:13,11:3,23:18 facilities[ii-15:19 21:20,.34:4
18:4,19:5,20:2,24:8, DOR ill-1:6 Errors[2]-10:1, fact[3]-35:17, foregoing[i]-42:7
37:22,38:6,40:25 DORPTO@ 39:24 38:16,38:18 form no]-7:1,
DEPARTMENTi1i- FloridaRevenue.com estate[4]-24:4, Factor lil-9:1 39:12,39:14,39:16,
1:1 [3]-5:4,5:9,40:15 24:6.25:3,25:14 Factors[2]-7:4, 39:18,39:20,39:21,
Deployed[i]-39:20 Double[ii-39:24 et 1i]-31:16 9:18 39:22,39:23,40:1
depriving[i]-37:15 down i3]-6:8,20:9, ethical]2i-12:18, failure(q-33:5 Form[il-28:24
deputy iii-8:1 25:19 13:17 fair[21-14:9,18:18 forms[s]-3:25,
Deputy(i1-3:11 DR-418C[ii-39:12 evacuation[2] 6:3, familiar[2i-8:14, 4:10,4:11,4:21,
DEPUTY pi-2:3 DR-418CR pi 6:4 17:21 39:11
described[1]-25:21 39:16 evaluation[ii- family[ii-17:11 FORUM[1]-1:7
determination[ii- DR-501M El-39:20 12:13 far[i]-37:8 forward 121-10:10,
17:19 DR-505(i]-39:23 Evidence iii-33:25 fashion 11]-3:7 19:5
determine ii]-27:6 draft(3]-4:9,4:10, evidence[13]- favor(3]-12:22, four[2]-39:6,39:7
determined[2)- 4:11 15:12,30:23,31:8, 13:4,21:22 frame in-30:25
26:25,37:7 drafts in-6:18 31:18,32:8,34:6, feasible in-40:10 full[2]-8:10,18:17
Determining(1]-9:2 dried(ii.-31:3 34:12,34:13,34:16, Fee[1i-28:25 functions[ii-39:11
devices[ii-6:6 Drive[i]-1:21 34:17,34:25,35:5, feedback[ii-21:15 furniture[i]-26:10
difference[3]- due[31-33:21,36:6, 38:19 few[21-21:21,26:23 future[21-7:22,20:7
23:25,24:10,24:16 37:2 Ex(ii-30:6 fffteen iii-34:14
differences(21 during[ii-41:3 exactly 01 23:6 figure(21-7:22, G
25:8,25:13 Duties[ii 17:3 exam(ii-25:6 31:21
different ial-17:23, duties[ii-22:22 examination[2]- figured[ii-32:18 GENERAL lip-2:3
28:11,28:12,34:8, Duval[ii-15:16 24:9 file[2l-8:19,21:8 general[3]-6:19,
FOR THE RECORD REPORTING TALLAHASSEE FLORIDA 850.222 .5491
4
20:6,33:2 Homestead[2]- Information[1]-7:9 17:5,17:14,19:7; lost[t]-28:17
General[2)-3:11, 10:2,11;12 ing[1]-14:23 21:12,23:19,33:2, loud[t]-5:12
36:15 homestead[s]- ink[t]-31:3 37:25,38:13,39:5 Lucie[il-15:17
general's[1] 19:11 10:6,10:13,10:17, input[1]-19:17 kind[7]-10:5,11:3,
General's[1]-8:8 17:10,18:6,18:7 inserted[21-12:4, 13:13,14:17, 14:20, M
generally[1]-25:11 hope[1]-17:17 13:19 14:21,28:11
gentlemen)1]-5:1 housekeeping[t]- Insolvencies 01- knowing[i]-23:5 magistrate[17]-
girl[1]-29:6 8:22 39:25 KYLE[11-2:2 12:15,12:20,13:8,
goal[1]-33:4 hundreds{1]-14:14 intense[1]-13:24 Kyle(2]-3:12,3:15 13:10,13:16,15:3,
grab ii]-5:17 intent[4]-16:6, 22:4,22:25,23:3,
granted[2]-10:18, I23:6,27:10,27:11 L 23:9,24:2,24:23,
10:19 Interest p]-10:23, 26:24,27:2,27:24,
guess[13-25:20 Icon(1}-5:16 11:7 lack[3]-14:3,28:6, 32:8,32:22
guide{1]-16:3 idea[t]-18:19 introduce[1)-3:10 38:19 magistrate's(1)-
identify(e]-6:21, involved is]-18:7, ladles t1)-4:25 14:4
H 12:23,14:8,14:23, 18:8,27:12,31:7, land[2]-9:7,27:25 Magistrates[1]-
28:18,38:18 34:13 Lands[2]-7:5,9:18 22:16
hallway[z]-6:8,6:9 identifying[1]-33:4 involving[2]-17:13, language 110]-12:4, magistrates[13]-
Hamm[1]-3:11 ignore[1]-28:21 28:10 13:19,17:18,28:15, 12:8,12`9,13:2,
HAMM[2]-2:3,3:11 ignored[1]-32:9 issue(1(-38:17 29:7,29:18,29:21, 21:19,24:12,25:18,
hand[2]-5:16, implement[1] item[3]-6:12,6:15, 32:6,37:14,38:14 25:19,25:21,25:24,
37:23 38:24 6:21 large Li]-14:12 27:21,28:8,32:11,
handicapped i1[- implication[i]- items[2]-4:24,6:20 larger[1]-37:11 32:23
30:23 36:10 itself[1]-32:13 last[3]-19:10, Mahan[1) 1:21
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32:22 32:24 J law(ii -19:1,19:3, 5:12,20:19,40:14,
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hear Iii-3:14,7:20, 31:21 January[13-17:23 19:24,20:4,21:17, MAIs(2)-12:11
22:12,28:9,37:24, impression(1)- JESSICA[3j-1:20, 21:20,35:16,38:15 marketing)1]-17:9
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heard[2]-27:23, improper[t]-31:22 Joint[2]-18:14, Laws[1]-38:22 25:7,25:8,26:19
33:9 improve[1]-33:21 19:12 lean[1]-32:24 mean)7]-9:6,9:9,
HEARING[1]-1:4 IN[1]-1:3 joint[2]-28:5,28:9 least[4]-7:19,24:2, 15:22,25:3,31:24,
Hearing(3)-5:10, Inappropriate[t1- June[71-1:8,3:19, 24:6,25:11 36:11,37:20
32:3,33:25 37:17 4:5,5:10,40:14, left PI-5:17,6:7, means[21-8:12,
•
hearing[241-3:6, Inc[1]-1:21 40:16,42:11 6:8 8:13
3:20,3:23,4:18,4:19, include[21-12:1, jurisdiction[3)- legislation[3)- medical[1]-34:9
5:1,5:15,15:13, 16:19 10:12,14:25,18:3 10:16,10:24,11:10 meeting(1aj 5:25,
15:18, 15:22, 16:16, included[3]-22:9, jurisdictions)5]- legislature[1]- 6:1,18:24,21:10,
19:14,30:17,30:22, 27:4,35:25 19:20,21;21,33:11, 18:16 21:16,22:8,22:7,
31:6,34:15,34:22, Including(1]-7:9 34:8.36:4 length.(11-18:10 40:21,40:22
35:1,36:21,36:23, including 121-24:8, level[1]-28:12 meetings[1]-40:19
38:7,40:11,40:16, 25:15 K licensed)4]-29:15, meets[q-18:17
41:4 Incorporate[1]- 29:18,29:23,30:1 member[t]-25:22
hearings psi- 39:11 Katie[1]-22:20 lien[1]-10:20 members i1)-26:15
1224,15:24,15:25, incorporates[1]- KELLER)40] 2:3, limitation it1-10:19 men's[1]-6:10
16:5,16:10,26:14, 10:24 3:17,624,8:25,9:11, limited(t)-26:20 mentioned[t]-
26:19,28:3,28:4, incorporating[2]- 9:16,10:15,11:5, line[2)-5:10,29:17 15:20
31:2,32:12,32:23, 11:9,33:5 11:15,15:9,16:21, link[t]-4:18 message[i]-5:23
34:8,37:23 increase[t]-10:19 16:25,18:13,18:23, listed[1]-29:19 Miami[2] 26:22,
help[3]-14:7, independent[t]- 19:4,20:1,20:14, local[1]-18:2 32:16
18:11,22:2 13:15 20:19,22:13,23:12, location[1]-7:22 middle[4]-4:15
helpful[4]-7:20, indicate[1]-33:6 24:11,24:20,25:16, LOCATION[1]-1:9 midyear[2]-17:22,
12:23,30:14,41:3 indicated[3]-9:16, 26:1,27:13,28:23, longest[1]-25:11 18:8
HI[t]-29:4 20:20,33:10 30:3,30:6,31:10, took[5]-14:19, might[8]-7:16,
Hillsborough[2]- indicates[2]-13:14, 31:25,33:23,35:7, 25:19,28:21,36:24, 7:20,17:19,21:15,
15:15,33:12 29:8 35:20,36:24,37:18, 39:9 22:2,22:23,23:5,
history[t]-12:24 information[4]- 38:9,38:21,39:1, looking(3)-13:1, 33:21
hold i1]-6:18 4:18,4:19,11:21, 39:9,40:24 20:2,33:3 Mike[l]-4:22
holding N]-3:23 15:11 Keller poi-3:17, looks(1i-32:21 Military[1]-39:20
FOR THE RECORD REPORTING TALLAHASSEE FLORIDA 850.222 .5491
o. 5
million[ii-10:8 5:11,5:19,5:24,6:16, objected[1]-25:5 p personnel iij 18:2
mind[31-28:1,28:3 8:3,8:4,17:22,17:24, objections[1]- Petition[1] 28:24
minor(1]-4:5 20:10,26:16 40:20 page(ei-4:14,4:16, petition[14]-12:1,
minutes[1]-33:13 national[1]-27:9 objective[1]-13:15 4:19,11:23,29:5, 21:8,29:7,29:11,
Misha 11]-8:4 nationally[a]- observe[1]-15:23 29:6,30:13,34:4 31:3,31:18,31:19,
misspoke[11-30:21 25:22,26:4,26:5 observers[1]-15:23 Paid(1]-9:1 31:23,33:13,33:15,
model(11-32:19 necessarily[i]- obvious 01-17:15 paid[1]-9:10 33:20,36:5,36:11,
moderator[21-3:5, 26:6 obviously[1]-19:21 Palm[2]-15:15, 36:18
3:6 necessary[2]- Ocala p1-7:17 16:11 petition's Iq-33:8
moment[1]-13:23 18:20,28:18 OF[3]-1:1,1:1,421 Pandora's[11 12:18 petitioner 111-31:5
monthly[1]-17:9 need[101-5:25, offering[1]-37:3 panel(1]-5:17 petitioners[3]-
morning[3]-3:2, 11:22,12:13, 16:3, office),]-33:3 paragraph[4]- 21:22,28:10,30:16
4:25,6:24 16:15,25:13,27:9, Office[2]-8:7,8:9 22:22,22:24,23:8 petitions[11]-
most{1]-16:2 31:3,31:8,36:15 official 121-4:16, parametersll]- 14:12,14:14,16:7,
MR HA-3:11,3:12, needing(1]-26:19 19:17 10:22 16:13,17:25,27:22,
3:15,3:17,4:25,6:24, needs ie)-11:21, one[22]•3:17,7:2, part[21-16:3,40.12 27:23,28:6,28:9,
8:25,9:11,9:16, 13:24,14:2,14:8, 8:23,9:20,12:22, Parte[l]-30:7 36:12.
10:15, 11:5,11:15, 14:19,18:5,30:24, 13:10,14:24,14:25; participating[2- phone[1]-5:6
15:9,16:21,16:25, 35:4 15:8,16:12,17:7, 7:25,41:1 physical p]-16:13
18:13,18:23;19:4, neutral 11]-3:7 17:12,17:15,17:19, participation[i]- picture[11-4:15
20:1,20:14,20:16, never 0]-13:8 21:13,23:17,26:21, 41:3 piece 151-9:6,10:15,
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23:12,23:15,24:11, next Ize]-8:25,9:17, 32:11,33:12 particularly[3]- Pin(1]-5:2
24:20,25:16,26:1, 9:21,9:25,11:11, online]1]-20:15 15:2,21:20,37:10 pin[i]-5:8
27:13,28:23,29:2, 11:15,16:21,16:25, opening[2]-12:18, parties[3)-12:3, placed(1)-4:9
30:3,30:6,31:10, 17:3,.20:24,21:1, 28:16 21:5,23:1 places 111-15:18
31:25,33:23,35:7, 22:15,27:14,28:24, opinion 1z]-20:11, parts[1]-27:24 plus[11-15:20
35:20,36:24,37:18, 30:6,31:11,32:2, 31:20 party 12]-12:22, podium]4]-6:14,
38:1,38:9,38:10, 33:24,35:8,35:12, opportunity[1]- 28:13 6:21,7:15,7:18
38:21,39:1,39:9, 35:21,39:2,39:10,
20:7 past[tp-9:11 point(2]-16:14,
40:24 39:16,39:20,40:2, option[31 5:2,5:7, pattern[a]-13:13, 19:5
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3:19,6:11,7:13,7:14, nobody p]-14:7 Orange[4(-15:15, patterns[2]-12:25; political ii]-32:25
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9:15,9:25,10:4, Non 121-11:12,40:3 22:23 12:7 possibly(1)-35:3
10:25,11:14,11:19, non[2]-10:6,18:7 organization[4]- penalties(2)-10:23, posted(1]-4:12
15:10,16:24,17:5, Non-Ad 11]-40:3 25:23,26:5,26:16, 11:7 potentially[2]-15:7,
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20:9,20:15,21:4, -11:12 organizations[s]- 8:13,8:19,13:17, power[2]-29:12,
22:20,23:17,24:14, non-homestead(2)- 27:10 14:6,15:22,16'8, 30:2
24:24,25:1,25:25, 10:6,18:7 otherwise ill-32:20 25:9,26:14,37:15, practice[2]-19:19,
26:3,27:17,29:4, notes(1)-42:9 ought[2]-33:3, 40:19 25:10
30:5,30:9,31:14, Notice[2]-11:11, 35:24 peri]-19:10 Prehearing[11.-
32:5,34:3,35:15, 32:3 outcomes 0]-36:4 percent[3]-12:21, 27:14
35:23,37:1,37:20, notice[7]-22:7, outset 1 7:2 13:11
[i- prepare[z]-31:5,
37:24,37:25,38:3, 30:20,30:22,31:6, Oversight(3]-3:5, performance[1]- 34:24
38:4,38:5,38:12; 33:11,34:15,34:23 4:14,7:24 19:21 present 131-6:12,
38:25,39:5,40:8, notices(1z]-3:25, OVERSIGHT(11-1:3 perhaps[t]-28:1 6:14,31:17
40:17,40:25 4:3,4:5,4:6,4:20, own[1]-31:15 period[4]-33:13, Presentation[1i-
multiple ill-28:2, 14:7,17:24,22:10, owned ill-16:1 33:14,34:13,34:22 33:25
28:4 30:17,31:2,34:7
owner[2]-17:23, periods[1]-25:11 presented[z]-7:6,
must[7]-5:8,24:2, notify[1]-21:5 17:24 Perpetuity 131-9:22, 15:13
24:3,29:11,35:16, number 13]-14:12, Ownership 111- 39:13,3917 preside 111-3:7
38:15,38:18 16:6,33:8 11:12 person[5]-19:12, pretty[1]-20:6
mute(1]-6:5 numerical[1]-6:25 ownership[z]- 19:14,19:15,26:21, previous 131-23:13,.
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0 personal 111-25:18 previously[2]
personally(2]-10:7, 23:23,32:6
name[121-3:2,5:5, Oak 11l-1:9 17:20 Price 01-9:1
FOR THE RECORD REPORTING TALLAHASSEE FLORIDA 850.222.5491
6
price[2]-9:8,9:10 12:5,13:20 receive[4]-3:9, repealing[q-9:6 Revenue[4]-3:16,
principle[1] 32:25 protect[1]-16:8 11:24,24:3,30:22 repeat 0]-26:3 18:1,37:22,38:6
privately 11]-16:1 protected[1]-35:1 received[8]-20:19, repeated[1]-26:2D REVENUE 0]-1:1
problem[111-12:19, protection[1]-16:9 20:23,22:3,30:17, repeatedly[1]- review 0o]-4:8,
13:5,13:17,13:21, provide[3]-6:17, 30:20,30:22,34:7 19:20 4:21,14:4,14:17,
14:1,14:6,14:15, 34:13,34:15 receives[1]-12:1 report(2]-8:21, 22:5,28:16,33:6,
15:7,32:6,32:14, provided[4]-11:21, receiving[1]-31:6 42:7 37:16,38:17,40:21
34:9 20:11,24:8,36:7 recentlY 0]-17:6 Report[1]-39:23 reviewing[1]-4:17
Procedures]4]- provides[1]-34:21 recognized[2]- Reported[1]-1:19 revisions[1]-40:18
18:15,19:13,33:24, provision[2]-10:20, 25:22,26:5 reporter[2]-5:13, reworked(1] 23:8
35:8 29:15 recommendation[2] 5:20 rights 141-11:3,
Proceeding[1]- PTO[21-4:12,4:16 -23:4,36:20 Reporter 13]-1:20, 21:13,34:25,37:15
39:3 public[13]-3:20, recommendations 42:6,42:15 Rights(:]-11:16
proceeding[1]- 5:25,7:1,10:21, [3]-21:21,22:3,23:9 REPORTERII]- Role[1]-21:1
40:9 15:13; 15:21,16:5, Recommended[1]- 42:1 role[1]-3:6
proceedings[2]- 16:15,16:16,18:24, 35:12 Reporting(1]-1:21 Roll[2]-40:4,40:6
41:5,42:7 18:18,20:10,40:13 record[1s]-5:14, represent[ei-5:11,. room[6]-6:5,7:19,
Proceedings[1]- PUBLIC[1]-1'.7 5:20,11:20,11:25; 5:19,5:24,6:16;8:2 7:25,15:22,37:21,
11:17 published[a]-3:25, 19:15,20:10,27:7, Representation 111- 38:5
process[7]-3:4, 4:3,4:7 30:15,30:19,30:21, 31:11 Room[1]-1:10
4:23,16:8,32:16, Purchase[1]-9:1 31:4,31:9,36:8, representative[3]- rotation 01-32:16
33:21,35:1,41:4 purchased[1]- 36:11,36:21,36:22, 29:9,29:17,29:24 rug[1]-28:20
Processes[1]-37:8 17:22 37:5,40:13,42:8 representatives[1]- rule[82]-3:25,4:8,
Professional(1i- purposes[2]-8:17, Record[2]-1:21, 29:14 4:20,7:1,7:2,7:5,
42:5 9:8 39:2 represented[2]- 7:8,7:12,8:25,9:3,
professional[1]- put(i]-22:1 recorded[1]-10:20 17:21,31:16 9:14,9:21,9:24,9:25,
29:19 records[5]-10:11, representing[4]- 10:3,10:23,11:1,
professionals[11- Q 10:21,26:23,37:17, 7:17,28:10,37:5, 11:5,11:9,11:11,
29:23 39:6 37:22 11:13, 11:15,11:18,
'-""', Program[2]-3:5, qualified[5]-12:7, reference 13]-35:18, request[3]-20:10, 15:11,16:17;16:21,
4:14 12:14,24:22,26:14, 35:23,40:16 33:15,40:17 16:23,16:25,17:2,
program[2]-7:24, 26:24 referring[2]-28:7, requested[21- 17:3,17:4,18:17,
8:1 qualifying[l]-26:17 36:17 33:20,34:12 18:20,19:1,20:6,
Prohibition[1]-30:7 questioned(11- refers 0j-8:17 require[1]-30:1 20:24,20:25,21:1,
promulgated[2]- 18:16 reflect[1]-36:12 Required[1]-7:10 21:3,22:15,22:17,
11:20,40:18 questions 01-15;2 regard[1]-22:21 required[1]-8:21 23:13,23:14,23:21,
promulgation[1] quick[1]-5:22 regarding[1]-10:22 requirements[21- 24:25,25:1,27:14,
41:4 regardless[1]-37:7 20:5,33:22 2716,27:17,27:18,
properties[1]- R Register[2]-4:2, requires[2]-20:4, 28:24,29:1,29:3,
33:17 4:4 25:21 29:5,30:6,30:8,
property[36]-8:16, raise[2]-:5:16, Registered(1]-42:5 rescheduling(11- 31:11.,31:13,32:2,
8:21,10:6,10:13, 37:23 rehiring[1]-13:5 34:11 32:4,32:11,33:8,
11:20,11:25,12:2, rates[1]-14:19 related[2]-6:22, respect[1]-37:2 33:24,34:2,34:4,
12;10,12:12,13:12, RE 0]-1:3 22:9 respectfully[11- 35:8,35:11,35:12,
14:13; 14:25,17:8, reach[1]-13:25 relationship(1]- 21;6 35:14,35:21,35:22,
17:22,25:18,25:19, read 111-5:12 33:19 respects(1]-13:22 36:1,39:2,39:4,
25:23,26:6,26:9,. reads[2]-24:18, relevant[i]-6:18 respond[1]-22:5 39:10,39:15;40:2,
27:4,27:5,27:7, 35:16 remainder[1]- response[21-18:14, 40:4,40:5,40:7,40:9,
27:25,28:14,30:15, ready[1]-20:25 32:20 20:23 41:3
30:19,30:21,31:4, real[s]-12:2,24:4, Remanding[1]- restroom[2]-6:9, Rule[7]-7:3,7:8,
31:9,36:7,36:18,. 24:6,25:3,25:14, 35:9 6:10 8:11,8:25,9:17,9:21,
37:3 25:17,25:23,27:4, remember[4]-5:23, restrooms(1]-6:7 29:19
PROPERTY[1]-1:3 27:5 15:17,25:4,40:12 result[21-1 7:11, RULE[1]-1:4
Property[s]-3:4, Real[3]-9:22, remotely[11-15:21 40:23 ruled[1]-13:4
4:13,7:11,7:24,9:22, 39:12,39:16 removed[1[-36:8 retained 01-39:7 rules[7]-3:24,4:6,
11:13,35:9,39:12, really in-12:5 RENCHEN[3]-1:20, return[s] 6:2,8:16, 4:10,4:11,13:8,
39:16 reason[5]-17:16, 42:5,42:15 8:17,8:19 13:21,20:8
Proposed[1]-4:15 18:9,33:1,34:11, Renewal[1] 39:18 returns[1]-8:15 Rules i1]-4:15
proposed[7]-3:24, 37:10 repealed[3]-9:3, Returns(2]-7:8, ruling[1]-13:2
l 3:25,4:6,4:20,8:11, reasons ll]-17:7 9:14,39:19 8:11
FOR THE RECORD REPORTING TALLAHASSEE FLORIDA 850.222.5491
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36:4,36:10,37:6 26:23 31:23 type[2]-8:20,14:12
safety(11-6:4 somewhere[il- submit(1]-40:11 terms(i)-37:12 types[1]-26:12
Sarasota[11-13:9 35:18 subsection[2]- test[2]-24:13, typically[1]-28:13
scenarios[1]-24:1 soon[2]-20:13, 18:13,30:14 24:18 typo[1)-10:9
scheduled[4]-3:20, 40:10 Subsection(5]- testimony[11-31:17 typographical iii-
33:9,33:21,34:10 sorry pi-30:20 3:21,21:4,22:22, Testimony[t)-34:1 10:8
Scheduling(1)- speaking[1]-7:21 27:18 text[21-4:8,8:10
32:2 special(191-12:7,. substantial[t]- themselves 12]- U
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second[2]-11:23, 13:8,13:9,13:16, substantially(1)- therefore[11-9:14 under[si-3:20,4:8,
17:15 14:4,15:3,21:19, 12:21 thereof111-38:19 4:21,28:20,38:17
Section[13-3:21 22:3,22:25,23:3,. sufficient 111-31:5 Thereupon[t]-41:5 understood is]
section(41-34:20, 23:9,24:1,24:12, suggest[4]-7:18, Thompson[1]-3:3 19:4,19:8,19:9,
34:21,35:2,38:22 24:23,27:21,32:8 22:23,32:7,35:15 THOMPSON(131- 19:11,19:19
see[3]-7:21,12:25, Special[1]-22:16 suggested[2]-6:17, 2:2,3:2,3:19,6:11, uniform(1] 11:22
14:19 specific[i1]-8:15, 17:15 7:13,7:15;8:24,9:25, uniformity[4]-
seem[ij-23:23 8:18,8:20,11:2, Suite(11-1:21 11:14,16:24,20:15, 14:15,1421,25:13,
select[3]-4:13, 11:19,18:6,20:4, support(31-31:18, 40:8,40:25 30:18
4:17,32:11 20:7,26:18,27:2, 31:19,31;23 thousands[1]- unless 111-13:12
selection[1i-32:16 32:9 suppose[21 28:20, 14:14 unmute(1)-5:5
send(4]-5:3,5:22, specifically[2]- 31:23 three[4]-4:3,24:8, unusual[i]-24;16
17:8,40:13 16:11,36:17 sweep iii-28:19 24:12,24:21 up[71-6:14,14:19,
sending[1]-31:2 specifics iii-27:1 switch[t]-22:23 throughout[21- 26:23,30:10,35:6,
SENIOR[3]-2:2, spirit 11)-17:7 system(31-12:18, 12:16,13:20 36:3,37:11
2:2,2:3 St[i]-15:17 32:18,36:9 TIME(t[-1:9 upheld[i]-13:13
senior[11-3:3 staff[6]-3:8,3:10, timeline pi-22:8, utility 01-28:1
sense pi-30:24 18:22, 18:23,19:12, 1 22:9
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sentence ial-11:24, started[1]-6:23 table(ij-7:21 today[31-3:8,3:19, valorem[1]-26:13
31:14,35:16 state[s]-5:19,5:24, Tallahassee[2]- 4:17,4:21,6:25,7:7, Valorem[1]-40:3
separate 111-34:20 19:24,21:24,24:4, 1:10,1:22 7:25,41:2 valuate[1i-26:9
sequential(1]-23:2 25:2,26:1.,32:14, tangible[15]-8:16, today's[1]-3:6 valuation[41-10:9,
series[il-12:17 32:20 12:2,12:10;12:12, together[1)-6:4 24:6,36:7,36:20
set[i]-11:22 STATE 01-1:1 25:15,25:18,25:20, TONY[11-2:3 valuations{3)-
settled[ii-36:9 stating(t)-22:25 26:6,26:9,26:12, Tony[i]-3:11 17:25,26:7,27:7
settlements[tl- statute psi-9:12, 27:3,27:4,27:6,27:7, top 111-4:14 Value[6]-11:16,
36:14 11:6,24.18,24:20, 27:8 topmost 01-16:2 16:10, 17:1,21:2,
several 111-10:10 25:4,25:17,25:21,. TAX pi-1:3 total[i)-14:3 21:10,22:16,35:9,
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STEVE 111-2:3 3t17,31:20 walk(21-6:3,.15:23
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FOR THE RECORD REPORTING TALLAHASSEE FLORIDA 850. 222.5491
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zone[i]-6:4
FOR THE RECORD REPORTING TALLAHASSEE FLORIDA 850.222 .5491