Florida Administrative Code

(1) If either the petitioner or the property appraiser communicates a reasonable belief that a special magistrate does not possess the statutory qualifications in accordance with Sections 194.035 and 475.611(1)(h) and (i), F.S., to conduct a particular proceeding, the basis for t…

(1) Hearing rooms, office space, computer systems, personnel, and other resources used for any of the board's functions shall be controlled by the board through the board clerk of the value adjustment board. The board clerk shall perform his or her duties in a manner to avoid the…

(1) If all parties are present and the petition is not withdrawn or settled, a hearing on the petition shall commence. (2) The hearing shall be open to the public. (3) Upon the request of either party, a special magistrate shall swear in all witnesses in that proceeding on the re…

(1) As part of administrative reviews, the board or special magistrate must: (a) Review the evidence presented by the parties; (b) Determine whether the evidence presented is admissible; (c) Admit the evidence that is admissible, and identify the evidence presented to indicate th…

(1) Hearings conducted by electronic media shall occur only under the conditions set forth in this rule section. (a) The board must approve and have available the necessary equipment and procedures. (b) The special magistrate, if one is used, must agree in each case to the electr…

(1) This section sets forth the sequence of general procedural steps for administrative reviews. This order of steps applies to: the consideration of evidence, the development of conclusions, and the production of written decisions. The board or special magistrate shall follow th…

(1) This rule section applies to the review of denials of assessment limitation difference transfers or of the amount of an assessment limitation difference transfer. No adjustment to the just, assessed or taxable value of the previous homestead parcel may be made pursuant to a p…

(1) The board or appraiser special magistrate shall remand a value assessment to the property appraiser when the board or special magistrate has concluded that: (a) The property appraiser did not establish a presumption of correctness, or has concluded that the property appraiser…

(1) For each petition not withdrawn or settled, special magistrates shall produce a written recommended decision that contains findings of fact, conclusions of law, and reasons for upholding or overturning the property appraiser's determination. Conclusions of law must be based o…

(1) All recommended decisions shall comply with Sections 194.301, 194.034(2) and 194.035(1), F.S. A special magistrate shall not submit to the board, and the board shall not adopt, any recommended decision that is not in compliance with Sections 194.301, 194.034(2) and 194.035(1)…

(1)(a) For each petition not withdrawn or settled, the board shall produce a written final decision that contains findings of fact, conclusions of law, and reasons for upholding or overturning the property appraiser's determination. Conclusions of law must be based on findings of…

After the board issues its final decision, further proceedings and the timing thereof are as provided in Sections 194.036 and 194.171, F.S. Rulemaking Authority 194.011(5), 194.034(1), 195.027(1) FS. Law Implemented 194.011, 194.013, 194.015, 194.032, 194.034, 194.035, 194.036, 1…

(1) The board clerk shall maintain a record of the proceeding. The record shall consist of: (a) The petition; (b) All filed documents, including all tangible exhibits and documentary evidence presented, whether or not admitted into evidence; and, (c) Meeting minutes and a verbati…

(1) When a change in the tax roll made by the board becomes subject to review by the Circuit Court pursuant to Section 194.036(1)(c), F.S., it shall be the duty of the board clerk, when requested, to prepare the record for review. The record shall consist of a copy of each paper,…

(1) The references in these rules to the tax collector are for the handling of petitions of denials of tax deferrals under Section 197.2425, F.S., and petitions of penalties imposed under Section 197.301, F.S. (2) To the extent possible where the context will permit, such petitio…

(1)(a) When the tax rolls have been extended pursuant to Section 197.323, F.S., 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 Rule 12D-16.002, F.A.C. (b) After all hearings have be…

(1) After all hearings have been completed, the board clerk shall publish a public notice advising all taxpayers of the findings and results of the board decisions, which shall include changes made by the board to the property appraiser's initial roll. Such notice shall be publis…

Rulemaking Authority 61.181(8), 409.026, 409.2567 FS. Law Implemented 61.13, 61.181(8), 88.0405, 88.331, 95.11(3), 409.2554, 409.2557, 409.2561, 409.2567, 409.2569, 409.2577, 742.10 FS. History-New 1-11-76, Formerly 10C-25.01, Amended 2-18-86, 4-6-88, 8-1-89, 6-17-92, 7-20-94, Fo…

Rulemaking Authority 409.026, 409.2557 FS. Law Implemented 61.14, 61.30, 119.08(3), 409.026, 409.2557, 409.2561, 409.2567 FS. History-New 1-11-76, Formerly 10C-25.02, Amended 2-18-86, 6-17-92, 7-20-94, Formerly 10C-25.002, Repealed 5-9-13.

Rulemaking Authority 409.026, 409.2567 FS. Law Implemented 409.2554, 409.2557, 409.2561, 409.2567, 409.2569, 409.2577, 742.011 FS. History-New 1-11-76, Formerly 10C-25.03, Amended 2-18-86, 4-6-88, 8-1-89, 7-20-94, Formerly 10C-25.003, Repealed 5-9-13.

Rulemaking Authority s. 1, Chapter 94-124, s. 14, Chapter 94-236, L.O.F. Law Implemented 61.08(4)(d), 61.16(1), 61.30(1)(b), (14), (15), 88.111, 88.151, 88.235, 90.502(5), 119.08(3), 319.23, 319.24, 320.01, 327.02(27), 328.01, 328.15, 409.2557, 409.2561, 409.2567, 409.2564(2), (3…

Rulemaking Authority 409.026, 409.2567 FS. Law Implemented 409.2554, 409.2557, 409.2561, 409.2567, 409.2569 FS. History-New 2-18-86, Amended 4-6-88, 8-1-89, 7-20-94, Formerly 10C-25.0036, Repealed 5-9-13.

(1) Introduction. The Department is responsible for distribution of child support payments under Section 409.2558, F.S. When the Department is unable to disburse the payment to the final intended recipient, the provisions of this rule apply. (2) Definitions. For purposes of this …

(1) Introduction. The Department is responsible for receipt and disbursement of child support payments under Section 409.2558, F.S. The State Disbursement Unit operating under Section 61.1824, F.S., is responsible for the receipt and disbursement of child support payments for: (a…

(1) A recipient of collection and distribution services of the Department's Child Support Program may request a reconsideration regarding the amount collected, the date collected, the amount distributed, the distribution timing, or the calculation of arrears. A reconsideration is…

(1) Definitions. (a) Definitions. As used in this section: 1. "Applicant" or "recipient" means an individual who has applied for or receives public assistance. 2. "Cooperation" means an applicant or recipient taking the actions identified in Section 409.2572, F.S., as requested b…

Rulemaking Authority 409.2574 FS. Law Implemented Chapter 48, 61.1301, 409.2557, 409.2574 FS. History-New 10-20-86, Amended 6-17-92, 7-20-94, Formerly 10C-25.007, Repealed 5-9-13.

(1) Pursuant to Section 24.115(4), F.S., the Department will intercept the Florida lottery prize of any obligor who owes past-due support and who claims or is awarded a lottery prize or a portion of a lottery prize equal to or greater than $600. The prize is applied toward any pa…

(1)Dfinitons. As usd in his rule: ) "Consumr Rporting Agnc,"lso rrd o s aredit bureu"oradit reporting gnc,"mens aprson who, formonetryfes, dus, or on aooptvenonpofit bsi, regulaynggs in whole orin pat n the pteof assemblng or evluatng onsumrredit infomation or othr inormton on on…

Rulemaking Authority 409.026 FS. Law Implemented 119.07, 409.2579 FS. History-New 6-17-92, Amended 7-20-94, Formerly 10C-25.010, Repealed 5-9-13.

(1) Definitions. As used in this rule: (a) "Assignment" means an assignment of rights to support as a condition of eligibility for temporary cash assistance, foster care maintenance payments, or medical support as authorized by 45 CFR 301.1. (b) "Offset" means the complete or par…

Rulemaking Authority 409.2557(3) FS. Law Implemented 88.1011(19)(b), 88.171 FS. History-New 6-17-92, Amended 7-20-94, Formerly 10C-25.012, Amended 5-9-13, Repealed 9-4-25.

Rulemaking Authority 409.026 FS. Law Implemented 61.30 FS. History-New 6-17-92, Amended 7-20-94, Formerly 10C-25.013, Repealed 5-9-13.

Rulemaking Authority 409.026 FS. Law Implemented Chapter 86-220, Section 127, L.O.F. History-New 6-17-92, Amended 7-20-94, Formerly 10C-25.014, Repealed 5-9-13.

Rulemaking Authority 409.2557(3)(i) FS. Law Implemented 319.24, 409.2575 FS. History-New 6-17-92, Amended 7-20-94, Formerly 10C-25.015, Repealed 9-8-26.

Rulemaking Authority 409.026 FS. Law Implemented 61.14(6)(a), (6)(a)3. FS. History-New 6-17-92, Amended 7-20-94, Formerly 10C-25.016, Repealed 5-9-13.

Rulemaking Authority 409.026 FS. Law Implemented 409.2554, 409.2567, 742.12 FS. History-New 6-17-92, Amended 7-20-94, Formerly 10C-25.017, Repealed 5-9-13.

(1) Cases are closed in accordance with federal regulation 45 CFR 303.11, (June 9, 2020), incorporated herein by reference, effective 10-1-20, (http://www.flrules.org/Gateway/reference.asp?No=Ref-14347). A copy may be obtained by writing to the Florida Department of Revenue, Chil…

(1) For purposes of this rule: (a) "Department" means the Department of Revenue or a contractor or a subcontractor when authorized by the Department of Revenue. (b) "Overpayment" means the amount of a disbursement that is received by an obligee in a Title IV-D case that the oblig…

(1) Introduction. The purpose of driver license suspension is to obtain compliance with a support order, subpoena, order to appear, order to show cause, order to appear for genetic testing, or similar order. (2) Dfiniton. or prpss of this rule dlnqun"mensthe total mountof suppot …

Rulemaking Authority 409.026 FS. Law Implemented 61.13015, 231.097, 231.28, 409.2598, 455.203, 559.79 FS. History-New 7-20-94, Formerly 10C-25.021, Repealed 5-9-13.

Rulemaking Authority 120.535, 409.026 FS. Law Implemented 409.2554, 409.2557 FS. History-New 7-20-94, Formerly 10C-25.022, Repealed 5-9-13.

Rulemaking Authority 409.026 FS. Law Implemented 61.181, 61.1811, 409.2557 FS. History-New 7-20-94, Formerly 10C-25.023, Repealed 5-9-13.

(1) Scope. This rule establishes procedures for the Department to settle enforcement actions in child support cases by entering into written agreements with support obligors for the payment of past-due support. The Department may enter into such written agreements in accordance w…

(1) Introduction. Section 409.25656, F.S., authorizes the Department to levy against the personal property of obligors who owe past-due support. (2) Definitions. For purposes of this rule: (a) "Account" includes demand deposits, time deposits, checking or negotiable withdrawal or…

(1) Procedures for Entering into Agreements With Financial Institutions. (a) The Department sends an Agreement for Financial Institution Data Matching (Form CS-EF134) (http://www.flrules.org/Gateway/reference.asp?No=Ref-15854), incorporated herein by reference, effective 09/23, f…