Notice of Proposed Rule
Department: Department of Revenue
Division: Property Tax Oversight Program
Rule No.: 12D-9.025
Purpose: The proposed amendment to Rule 12D-9.025 is necessary to reflect subsection 194.035(1), F.S., as amended by Section 4, Chapter 2020-10, L.O.F. The proposed amendment to Rule 12D-9.025, F.A.C ., adds that an appraisal report cannot be submitted as evidence or considered by the value adjustment board or any special magistrate if the appraisal was performed by a person who serves as a special magistrate in the same county for the same tax year. And, the board and any special magistrate cannot admit such an appraisal report into evidence or consider such report during the same tax year.
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