Florida Administrative Code
12 - DEPARTMENT OF REVENUE
12D - Property Tax Oversight Program
Chapter 12D-13 - TAX COLLECTORS RULES AND REGULATIONS
Section 12D-13.0287 - Property Tax Deferral - Appeal of Denied Tax Deferral and Imposed Penalties
Current through Reg. 50, No. 187; September 24, 2024
(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 FS.
New 4-5-16.
