Loading...
Item K Statutes & Constitution :View Statutes : Online Sunshine Page 1 of 2 Select Year: 2012 Go 1 The 2012 Florida Statutes Title XIV Chapter 193 View Entire Chapter TAXATION AND FINANCE ASSESSMENTS 193.122 Certificates of value adjustment board and property appraiser; extensions on the assessment rolls. — (1) The value adjustment board shall certify each assessment roll upon order of the board of county commissioners pursuant to s. 197.323, if applicable, and again after all hearings required by s. 194.032 have been held. These certificates shall be attached to each roll as required by the Department of Revenue. (2) After the first certification of the tax rolls by the value adjustment board, the property appraiser shall make all required extensions on the rolls to show the tax attributable to all taxable property. Upon completion of these extensions, and upon satisfying himself or herself that all property is properly taxed, the property appraiser shall certify the tax rolls and shall within 1 week thereafter publish notice of the date and fact of extension and certification in a periodical meeting the requirements of s. 50.011 and publicly display a notice of the date of certification in the office of the property appraiser. The property appraiser shall also supply notice of the date of the certification to any taxpayer who requests one in writing. These certificates and notices shall be made in the form required by the department and shall be attached to each roll as required by the department by regulation. (3) When the tax rolls have been extended pursuant to s. 197.323, the second certification of the value adjustment board shall reflect all changes made by the board together with any adjustments or changes made by the property appraiser. Upon such certification, the property appraiser shall recertify the tax rolls with all changes to the collector and shall provide public notice of the date and fact of recertification pursuant to subsection (2). (4) An appeal of a value adjustment board decision pursuant to s. 194.036(1)(a) or (b) by the property appraiser shall be filed prior to extension of the tax roll under subsection (2) or, if the roll was extended pursuant to s. 197.323, within 30 days of recertification under subsection (3). The roll may be certified by the property appraiser prior to an appeal being filed pursuant to s. 194.036(1)(c), but such appeal shalt be filed within 20 days after receipt of the decision of the department relative to further judicial proceedings. (5) The department shall promulgate regulations to ensure that copies of the tax rolls are distributed to the appropriate officials and maintained as part of their records for as long as is necessary to provide for the orderly collection of taxes. Such regulations shall also provide for the maintenance of the necessary permanent copies of such rolls. (6) The property appraiser may extend millage as required in subsection (2) against the assessment roll and certify it to the tax collector even though there are parcels subject to judicial or administrative review pursuant to s. 194.036(1). Such parcels shall be certified and have taxes extended against them in accordance with the decisions of the value adjustment board or the property appraiser's valuation if http: / /www.leg. state. fl. us /statutes /index. cfm ?App_mode= Display _Statute& Search_String =... 4/23/2013 Statutes & Constitution :View Statutes : Online Sunshine Page 2 of 2 the roll has been extended pursuant to s. 197.323, except that payment of such taxes by the taxpayer shall not preclude the taxpayer from being required to pay additional taxes in accordance with final judicial determination of an appeal filed pursuant to s. 194.036(1). (7) Each assessment roll shall be submitted to the executive director of the department in the manner and form prescribed by the department within 1 week after extension and certification to the tax collector and again after recertification to the tax collector, if applicable. When the provisions of s. 193.1145 are exercised, the requirements of this subsection shall apply upon extension pursuant to s. 193.1145(3)(a) and again upon reconciliation pursuant to s. 193.1145(8)(a). History. —s. 18, ch. 70-243; s. 1, ch. 71 -371; s. 9, ch. 73 -172; s. 4, ch. 74 -234; s. 2, ch. 76 -133; s. 5, ch. 76 -234; s. 1, ch. 77 -174; s. 14, ch. 82-226; s. 2, ch. 82 -388; ss. 3, 26, ch. 83 -204; s. 55, ch. 83 -217; ss. 208, 221, ch. 85 -342; s. 141, ch. 91 -112; s. 976, ch. 95 -147. Note.— Consolidation of provisions of former ss. 193.401 193.421. Copyright © 1995 -2013 The Florida Legislature • Privacy Statement • Contact Us http: / /www.leg.state.fl.us/ statutes / index .cfm ?App_mode= Display_Statute &Search String =... 4/23/2013 FLORIDA CERTIFICATION OF THE VALUE ADJUSTMENT BOARD DR -488 R. 12/09 Page 1 of 2 . Section 193.122, Florida Statutes Rule 12D- 16.002 Florida Administrative Code DEPARTMENT OF REVENUE Tax Roll Year 12 0 11 2 The Value Adjustment Board of Monroe County, after approval of the assessment roll below by the Department of Revenue, certifies that all hearings required by section 194.032, F.S., have been held and the Value Adjustment Board is satisfied that the Check one. 1 Real Property Tangible Personal Property assessment for our county includes all property and information required by the statutes of the State of Florida and the requirements and regulations of the Department of Revenue. On behalf of the entire board, I certify that we have ordered this certification to be attached as part of the assessment roll. The roll will be delivered to the property appraiser of this county on the date of this certification. The property appraiser will adjust the roll accordingly and make all extensions to show the tax attributable to all taxable property under the law. The following figures* are correct to the best of our knowledge: 1. Taxable value of ✓ real property tangible personal property assessment roll as submitted by the property appraiser to the value adjustment board $ 18,270,088,466 2. Net change in taxable value due to actions of the Board $ 34,526,240 3. Taxable value of ✓ real property I 1 tangible personal property assessment roll incorporating all changes due to action of the value adjustment board $ 18,235,562,226 *All values entered should be county taxable values. School and other taxing authority values may differ. 04/26/13 Signature, Chair of the Value Adjustment Board Date Continued on page 2 Certification of the Value Adjustment Board DR -488 R. 12/09 Page 2 of 2 PROCEDURES Tax Roll Year 2 I 0 11 12 The value adjustment board has met the requirements below. Check all that apply. The board: ❑ 1. Followed the prehearing checklist in Chapter 12D -9, Florida Administrative Code. Took all actions reported by the VAB clerk or the legal counsel to comply with the checklist. ❑ 2. Verified the qualifications of special magistrates, including if special magistrates completed the Department's training. ❑ 3. Based the selection of special magistrates solely on proper qualifications and the property appraiser did not influence the selection of special magistrates. ❑ 4. Considered only petitions filed by the deadline or found to have good cause for filing late. ❑ 5. Noticed all meetings as required by section 286.011, F.S. ❑ 6. Did not consider ex parte communications unless all parties were notified and allowed to object to or address the communication. E 7. Reviewed and considered all petitions as required, unless withdrawn or settled by the petitioner. 8. Ensured that all decisions contained the required findings of fact and conclusions of law. n 9. Allowed the opportunity for public comment at the meetings where the recommended decisions of special magistrates were considered or board decisions were adopted. ❑ 10. Addressed all complaints of noncompliance with the provisions of Chapter 194, Part I, Florida Statutes, and rule Chapter 12D -9, F.A.C., that were called to the board's attention. All board members and the board's legal counsel have read this certification. The board must submit this certification to the Department of Revenue before it publishes the notice of the findings and results required by section 194.037, F.S. On behalf of the entire value adjustment board, I certify that the above statements are true and that the board has met all the requirements in Chapter 194, F.S., and Department rules. After all hearings have been held, the board shall certify an assessment roll or part of an assessment roll that has been finally approved according to section 193.011, F.S. A sufficient number of copies of this certification shall be delivered to the property appraiser to attach to each copy of the assessment roll prepared by the property appraiser. 04/26/13 Signature, chair of the value adjustment board Date } • FLORIDA CERTIFICATION OF THE VALUE ADJUSTMENT BOARD DR -488 R. 12/09 Page 1 of 2 l Section 193.122, Florida Statutes Rule 120- 16.002 Florida Administrative Code DEPARTMENT OF REVENUE Tax Roll Year 2 0 1 2 The Value Adjustment Board of Monroe County, after approval of the assessment roll below by the Department of Revenue, certifies that all hearings required by section 194.032, F.S., have been held and the Value Adjustment Board is satisfied that the Check one. Real Property ,/ Tangible Personal Property assessment for our county includes all property and information required by the statutes of the State of Florida and the requirements and regulations of the Department of Revenue. On behalf of the entire board, I certify that we have ordered this certification to be attached as part of the assessment roll. The roll will be delivered to the property appraiser of this county on the date of this certification. The property appraiser will adjust the roll accordingly and make all extensions to show the tax attributable to all taxable property under the law. The following figures* are correct to the best of our knowledge: 1. Taxable value of real property n tangible personal property assessment roll as submitted by the property appraiser to the value adjustment board $ 491,596,204 2. Net change in taxable value due to actions of the Board $ 11,121,194 3. Taxable value of n real property 71 tangible personal property assessment roll incorporating all changes due to action of the value adjustment board $ 480,475,010 *All values entered should be county taxable values. School and other taxing authority values may differ. 04/26/13 Signature, Chair of the Value Adjustment Board Date Continued on page 2 Certification of the Value Adjustment Board DR -488 R. 12/09 Page 2 of 2 PROCEDURES Tax Roll Year 2 I 0 I 1 12 The value adjustment board has met the requirements below. Check all that apply. The board: 1. Followed the prehearing checklist in Chapter 12D -9, Florida Administrative Code. Took all actions reported by the VAB clerk or the legal counsel to comply with the checklist. 2. Verified the qualifications of special magistrates, including if special magistrates completed the Department's training. 1 1 3. Based the selection of special magistrates solely on proper qualifications and the property appraiser did not influence the selection of special magistrates. E 4. Considered only petitions filed by the deadline or found to have good cause for filing late. E 5. Noticed all meetings as required by section 286.011, F.S. 6. Did not consider ex parte communications unless all parties were notified and allowed to object to or address the communication. LI 7. Reviewed and considered all petitions as required, unless withdrawn or settled by the petitioner. n 8. Ensured that all decisions contained the required findings of fact and conclusions of law. 9. Allowed the opportunity for public comment at the meetings where the recommended decisions of special magistrates were considered or board decisions were adopted. (l 10. Addressed all complaints of noncompliance with the provisions of Chapter 194, Part I, Florida Statutes, and rule Chapter 12D -9, F.A.C., that were called to the board's attention. All board members and the board's legal counsel have read this certification. The board must submit this certification to the Department of Revenue before it publishes the notice of the findings and results required by section 194.037, F.S. On behalf of the entire value adjustment board, I certify that the above statements are true and that the board has met all the requirements in Chapter 194, F.S., and Department rules. After all hearings have been held, the board shall certify an assessment roll or part of an assessment roll that has been finally approved according to section 193.011, F.S. A sufficient number of copies of this certification shall be delivered to the property appraiser to attach to each copy of the assessment roll prepared by the property appraiser. 04/26/13 Signature, chair of the value adjustment board Date NOTICE DR -529 R. 12/09 Rule 12D- 16.002 TAX IMPACT OF VALUE ADJUSTMENT BOARD Florida Administrative Code Monroe County Tax Year 21 01 112 Members of the Board Honorable Mayor George Neugent Board of County Commissioners, District No. 2 Honorable Commissioner David Rice Board of County Commissioners, District No. 4 Honorable John Dick (School Board member) School Board, District No. 4 Citizen Member Nancy Mayhew Business owner within the school district Citizen Member John Repetto Homestead property owner The Value Adjustment Board (VAB) meets each year to hear petitions and make decisions relating to property tax assessments, exemptions, classifications, and tax deferrals. Summary of Year's Actions Number of Parcels Reduction in Shift in Type of Property Exemptions Assessments* Both County Taxable Value Taxes Granted Requested Reduced Requested Withdrawn Due to Board Actions Due to Board Actions or settled Residential 24 170 194 $ $ Commercial 119 119 $ $ Industrial and 14 14 $ $ miscellaneous Agricultural or classified use $ $ High -water recharge $ $ Historic commercial 6 6 $ $ or nonprofit Business machinery 32 32 $ $ and equipment Vacant lots and 25 25 $ $ acreage TOTALS 30 360 390 $ $ All values should be county taxable values. School and other taxing authority values may differ. *Include transfer of assessment difference (portability) requests. If you have a question about these actions, contact the Chair or the Clerk of the Value Adjustment Board. Chair's name Commissioner David Rice Phone 305 - 289 -6000 ext. Clerk's name Amy Heavilin Phone 305- 295 -3130 ext.