(1) It is the board clerk's responsibility to
verify through board legal counsel that the value adjustment board meets all of
the requirements for the organizational meeting before the board or special
magistrates hold hearings. If the board clerk determines that any of the
requirements were not met, he or she shall contact the board legal counsel or
the chair of the board regarding such deficiencies and cancel any scheduled
hearings until such time as the requirements are met.
(2) The board clerk shall make petition forms
available to the public upon request.
(3) The board clerk shall receive and
acknowledge completed petitions and promptly furnish a copy of all completed
and timely filed petitions to the property appraiser or tax collector.
Alternatively, the property appraiser or the tax collector may obtain the
relevant information from the board clerk electronically.
(4) The board clerk shall prepare a schedule
of appearances before the board based on petitions timely filed with him or
her. If the petitioner has indicated on the petition an estimate of the amount
of time he or she will need to present and argue the petition, the board clerk
must take this estimate into consideration when scheduling the
hearing.
(5) No less than 25
calendar days prior to the day of the petitioner's scheduled appearance before
the board, the board clerk must notify the petitioner of the date and time
scheduled for the appearance. The board clerk shall simultaneously notify the
property appraiser or tax collector.
(6) If an incomplete petition, which includes
a petition not accompanied by the required filing fee, is received within the
time required, the board clerk shall notify the petitioner and give the
petitioner an opportunity to complete the petition within 10 calendar days from
the date notification is mailed. Such petition shall be timely if completed and
filed, including payment of the fee if previously unpaid within the time frame
provided in the board clerk's notice of incomplete petition.
(7) In counties with a population of more
than 75, 000, the board clerk shall provide notification annually to qualified
individuals or their professional associations of opportunities to serve as
special magistrates.
(8) The board
clerk shall ensure public notice of and access to all hearings. Such notice
shall contain a general description of the locations, dates, and times hearings
are being scheduled. This notice requirement may be satisfied by making such
notice available on the board clerk's website. Hearings must be conducted in
facilities that are clearly identified for such purpose and are freely
accessible to the public while hearings are being conducted. The board clerk
shall assure proper signage to identify such facilities.
(9) The board clerk shall schedule hearings
to allow sufficient time for evidence to be presented and considered and to
allow for hearings to begin at their scheduled time. The board clerk shall
advise the chair of the board if the board's tentative schedule for holding
hearings is insufficient to allow for proper scheduling.
(10) The board clerk shall timely notify the
parties 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 194.034, 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
194.034(2) or
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)
After the value adjustment board has decided all petitions, complaints, appeals
and disputes, the board clerk shall make public notice of the findings and
results of the board in the manner prescribed in Section
194.037, F.S., and by the
department.
(12) The board clerk is
the official record keeper for the board and shall maintain a record of the
proceedings which shall consist of:
(a) All
filed documents;
(b) A verbatim
record of any hearing;
(c) All
tangible exhibits and documentary evidence presented;
(d) Any meeting minutes; and,
(e) Any other documents or materials
presented on the record by the parties or by the board or special magistrate.
The record shall be maintained for four years after the
final decision has been rendered by the board, if no appeal is filed in circuit
court or for five years if an appeal is filed, or, if requested by one of the
parties, until the final disposition of any subsequent judicial proceeding
relating to the property.
(13) The board clerk shall make available to
the public copies of all additional internal operating procedures and forms of
the board or special magistrates described in Rule
12D-9.005, F.A.C., and shall
post any such procedures and forms on the board clerk's website, if any. Making
materials available on a website is sufficient; however, provisions shall be
made for persons that have hardship. Such materials shall be consistent with
Department rules and forms.
(14)
The board clerk shall provide notification of appeals or value adjustment board
petitions taken with respect to property located within a municipality to the
chief executive officer of each municipality as provided in Section
193.116, F.S. The board clerk
shall also publish any notice required by Section
196.194,
F.S.