Florida Regulations 12D-13.0287: Property Tax Deferral – Appeal of Denied Tax Deferral and Imposed Penalties
Current as of: 2024 | Check for updates
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(1) Any applicant denied a property tax deferral may appeal the tax collector’s decision to the value adjustment board (VAB). The petition must be filed with the VAB within 30 days after the tax collector sends the notice of denial.
(2) Any tax deferral applicant or recipient may appeal any penalties imposed on them to the VAB. The petition must be filed with the VAB within 30 days after the penalties are imposed.
(3) The petition must be filed using Form DR-486DP, Petition to The Value Adjustment Board — Tax Deferral or Penalties — Request for Hearing, incorporated by reference in Fl. Admin. Code R. 12D-16.002
Rulemaking Authority Florida Statutes § 195.027(1), 213.06(1) FS. Law Implemented 197.2425, 197.301 FS. History-New 4-5-16.
Terms Used In Florida Regulations 12D-13.0287
- Appeal: A request made after a trial, asking another court (usually the court of appeals) to decide whether the trial was conducted properly. To make such a request is "to appeal" or "to take an appeal." One who appeals is called the appellant.
(3) The petition must be filed using Form DR-486DP, Petition to The Value Adjustment Board — Tax Deferral or Penalties — Request for Hearing, incorporated by reference in Fl. Admin. Code R. 12D-16.002
Rulemaking Authority Florida Statutes § 195.027(1), 213.06(1) FS. Law Implemented 197.2425, 197.301 FS. History-New 4-5-16.