Florida Regulations 12D-9.038: Public Notice of Findings and Results of Value Adjustment Board
Current as of: 2024 | Check for updates
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(1) After all hearings have been completed, the board clerk shall publish a public notice advising all taxpayers of the findings and results of the board decisions, which shall include changes made by the board to the property appraiser’s initial roll. Such notice shall be published to permit filing within the timeframe in subsections 12D-17.004(1) and (2), F.A.C., where provided. For petitioned parcels, the property appraiser’s initial roll shall be the property appraiser’s determinations as presented at the commencement of the hearing or as reduced by the property appraiser during the hearing but before a decision by the board or a recommended decision by a special magistrate. This section shall not prevent the property appraiser from providing data to assist the board clerk with the notice of tax impact. The public notice shall be in the form of a newspaper advertisement and shall be referred to as the “”tax impact notice.”” The format of the tax impact notice shall be substantially as prescribed in Form DR-529, Notice Tax Impact of Value Adjustment Board, incorporated by reference in Fl. Admin. Code R. 12D-16.002
(3) The notice of the findings and results of the value adjustment board shall be published as provided by Florida Statutes Chapter 50 It shall be the specific intent of the publication of notice to reach the largest segment of the total county population.
(4) The headline of the notice shall read “”TAX IMPACT OF VALUE ADJUSTMENT BOARD.””
(5) It shall be the duty of the board clerk to ensure publication of the notice after the board has heard all petitions, complaints, appeals, and disputes.
(6) Copies of the forms incorporated in Fl. Admin. Code R. 12D-16.002, may be obtained from the Department’s website floridarevenue.com/property/forms.
Rulemaking Authority 194.011(5), 194.034(1), 195.027(1) FS. Law Implemented 194.032, 194.034, 194.037 FS. History-New 3-30-10, Amended 6-13-22.
(2) If published in the print edition of a newspaper, the size of the notice shall be at least a quarter page size advertisement of a standard or tabloid size newspaper, the headline must be set in a type no smaller than 18 point, and the notice must be published in a part of the paper where legal notices and classified advertisements are not published. The notice must include all the above information and no change shall be made in the format or content without department approval.
(3) The notice of the findings and results of the value adjustment board shall be published as provided by Florida Statutes Chapter 50 It shall be the specific intent of the publication of notice to reach the largest segment of the total county population.
(4) The headline of the notice shall read “”TAX IMPACT OF VALUE ADJUSTMENT BOARD.””
(5) It shall be the duty of the board clerk to ensure publication of the notice after the board has heard all petitions, complaints, appeals, and disputes.
(6) Copies of the forms incorporated in Fl. Admin. Code R. 12D-16.002, may be obtained from the Department’s website floridarevenue.com/property/forms.
Rulemaking Authority 194.011(5), 194.034(1), 195.027(1) FS. Law Implemented 194.032, 194.034, 194.037 FS. History-New 3-30-10, Amended 6-13-22.