Fla. Admin. Code r. 12D-13.0287 - Property Tax Deferral – Appeal of Denied Tax Deferral and Imposed Penalties

Current as of January 1, 1970

§ 12d-13.0287 - Property Tax Deferral – Appeal of Denied Tax Deferral and Imposed Penalties§ 12d-13.0287 - Property Tax Deferral – Appeal of Denied Tax Deferral and Imposed Penalties

§ 12d-13.0285 - Property Tax Deferral – Procedures for Reporting the Current Value of All Outstanding Liens § 12d-13.0355 - Deferred Tax on Lands Subject to Development Right Conveyances and Conservation Restriction Covenants (repealed)

12D-13.0287 Property Tax Deferral – Appeal of Denied Tax Deferral and Imposed Penalties.

(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 Rule 12D-16.002, F.A.C.

Rulemaking Authority 195.027(1), 213.06(1) FS. Law Implemented 197.2425, 197.301(2) FS. History–New 4-5-16.

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