(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. The term “”agent”” means the same as the term “”representative.””
    (2) “”Board”” means the local value adjustment board.
    (3) “”Clerk”” means the clerk of the local value adjustment board.
    (4) “”Department,”” unless otherwise designated, means the Department of Revenue.
    (5) “”Hearing”” means any hearing relating to a petition before a value adjustment board or special magistrate, regardless of whether the parties are physically present or telephonic or other electronic media is used to conduct the hearing, but shall not include a proceeding to act upon, consider or adopt special magistrates’ recommended decisions at which no testimony or comment is taken or heard from a party.
    (6) “”Petition”” means a written request for a hearing, filed with a board by a taxpayer or an authorized person. A petition is subject to format and content requirements, as provided in Fl. Admin. Code R. 12D-9.015 The filing of a petition is subject to timing requirements, as provided in this rule chapter.
    (7) “”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.
    (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.””
    (9) “”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, 195.022 FS. History-New 3-30-10, Amended 9-19-17.