Fla. Admin. Code Ann. R. 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 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 Section
193.155(3),
F.S., a change of ownership or control under Section
193.1554(5) or
193.1555(5),
F.S., or a qualifying improvement under Section
193.1555(5),
F.S., has occurred, the petition shall be scheduled for a hearing before a real
property valuation special magistrate for an administrative review of the
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 hearing shall be scheduled related to
valuation issues prior to completion by the governing body of each taxing
authority of the public hearing on the tentative budget and proposed millage
rate.
(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 scheduled;
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 information;
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 time for good cause
as defined in Section
194.032(2)(a),
F.S.;
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
evidence;
11. Any information
necessary to comply with federal or state disability or accessibility acts;
and,
12. 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. The board clerk shall promptly
forward the reschedule request to the board or a board designee to make a
determination as to good cause; for this determination, the board designee
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 that qualifies
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) Requests to reschedule
shall be processed without delay and the processing shall be accelerated where
necessary to ensure, if possible, that the parties are provided notice of the
determination before the original hearing time.
(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.
(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.
(l) 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.
(6) If a hearing is rescheduled, the
deadlines for the exchange of evidence shall be computed from the new hearing
date, if time permits.
(7)
(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) A petitioner is
not required to wait any length of time as a prerequisite to filing an action
in circuit court.
(8)
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/.
Notes
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.
New 3-30-10, Amended 9-26-11, 6-14-16, Section 15, Chapter 2016-128, Laws of Florida, 7-1-16, 3-13-17, 9-19-17.
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