Florida Regulations 12D-9.037: Certification of Assessment Rolls
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(1)(a) When the tax rolls have been extended pursuant to Florida Statutes § 197.323, the initial certification of the value adjustment board shall be made on Form DR-488P. Form DR-488P is adopted, and incorporated by reference, in Fl. Admin. Code R. 12D-16.002
(b) After all hearings have been held, the board shall certify an assessment roll or part of an assessment roll that has been finally approved pursuant to Florida Statutes § 193.1142 The certification shall be on the form prescribed by the department referenced in subsection (2) of this rule. A sufficient number of copies of the board’s certification shall be delivered to the property appraiser who shall attach the same to each copy of each assessment roll prepared by the property appraiser.
(2) The form shall include a certification signed by the board chair, on behalf of the entire board, on Form DR-488, adopted, and incorporated by reference, in Fl. Admin. Code R. 12D-16.002, designated for this purpose, that all requirements in Florida Statutes Chapter 194, and department rules, were met as follows:
(a) The prehearing checklist pursuant to Fl. Admin. Code R. 12D-9.014, was followed and all necessary actions reported by the board clerk were taken to comply with Fl. Admin. Code R. 12D-9.014;
(b) The qualifications of special magistrates were verified, including whether special magistrates completed the department’s training;
(c) The selection of special magistrates was based solely on proper qualifications and the property appraiser and parties did not influence the selection of special magistrates;
(d) All petitions considered were either timely filed, or good cause was found for late filing after proper review by the board or its designee;
(e) All board meetings were duly noticed pursuant to Florida Statutes § 286.011, and were held in accordance with law;
(f) No ex parte communications were considered unless all parties were notified and allowed to rebut;
(g) All petitions were reviewed and considered as required by law unless withdrawn or settled as defined in this rule chapter;
(h) All decisions contain required findings of fact and conclusions of law in compliance with Florida Statutes Chapter 194, and this rule chapter;
(i) The board allowed opportunity for public comment at the meeting at which special magistrate recommended decisions were considered and adopted;
(j) All board members and the board’s legal counsel have read this certification and a copy of the statement in subsection (1) is attached; and,
(k) All complaints of noncompliance with Part I, Florida Statutes Chapter 194, or this rule chapter called to the board’s attention have been appropriately addressed to conform with the provisions of Part I, Florida Statutes Chapter 194, and this rule chapter.
(3) The board shall provide a signed original of the certification required under this rule section to the department before publication of the notice of the findings and results of the board required by Florida Statutes § 194.037 See Form DR-529, Notice Tax Impact of Value Adjustment Board.
(4) Copies of the forms incorporated in Section 12D-16.002, F.A.C., may be obtained at the Department’s Internet site: http://dor.myflorida.com/dor/property/forms/.
Rulemaking Authority 194.011(5), 194.034(1), 195.027(1), 213.06(1) FS. Law Implemented 193.122, 194.011, 195.022, 195.084, 213.05 FS. History-New 3-30-10.
(b) After all hearings have been held, the board shall certify an assessment roll or part of an assessment roll that has been finally approved pursuant to Florida Statutes § 193.1142 The certification shall be on the form prescribed by the department referenced in subsection (2) of this rule. A sufficient number of copies of the board’s certification shall be delivered to the property appraiser who shall attach the same to each copy of each assessment roll prepared by the property appraiser.
(2) The form shall include a certification signed by the board chair, on behalf of the entire board, on Form DR-488, adopted, and incorporated by reference, in Fl. Admin. Code R. 12D-16.002, designated for this purpose, that all requirements in Florida Statutes Chapter 194, and department rules, were met as follows:
(a) The prehearing checklist pursuant to Fl. Admin. Code R. 12D-9.014, was followed and all necessary actions reported by the board clerk were taken to comply with Fl. Admin. Code R. 12D-9.014;
(b) The qualifications of special magistrates were verified, including whether special magistrates completed the department’s training;
(c) The selection of special magistrates was based solely on proper qualifications and the property appraiser and parties did not influence the selection of special magistrates;
(d) All petitions considered were either timely filed, or good cause was found for late filing after proper review by the board or its designee;
(e) All board meetings were duly noticed pursuant to Florida Statutes § 286.011, and were held in accordance with law;
(f) No ex parte communications were considered unless all parties were notified and allowed to rebut;
(g) All petitions were reviewed and considered as required by law unless withdrawn or settled as defined in this rule chapter;
(h) All decisions contain required findings of fact and conclusions of law in compliance with Florida Statutes Chapter 194, and this rule chapter;
(i) The board allowed opportunity for public comment at the meeting at which special magistrate recommended decisions were considered and adopted;
(j) All board members and the board’s legal counsel have read this certification and a copy of the statement in subsection (1) is attached; and,
(k) All complaints of noncompliance with Part I, Florida Statutes Chapter 194, or this rule chapter called to the board’s attention have been appropriately addressed to conform with the provisions of Part I, Florida Statutes Chapter 194, and this rule chapter.
(3) The board shall provide a signed original of the certification required under this rule section to the department before publication of the notice of the findings and results of the board required by Florida Statutes § 194.037 See Form DR-529, Notice Tax Impact of Value Adjustment Board.
(4) Copies of the forms incorporated in Section 12D-16.002, F.A.C., may be obtained at the Department’s Internet site: http://dor.myflorida.com/dor/property/forms/.
Rulemaking Authority 194.011(5), 194.034(1), 195.027(1), 213.06(1) FS. Law Implemented 193.122, 194.011, 195.022, 195.084, 213.05 FS. History-New 3-30-10.