Chapter 782 - REAL AND TANGIBLE PROPERTY TAX CONSULTANTS

Sec. 780.606. - Annual Report. Chapter 790 - PUBLIC SERVICE TAX—GENERAL Chapter 782 - REAL AND TANGIBLE PROPERTY TAX CONSULTANTS[1]

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Charter reference— Property Appraiser, Art. 10.

State Law reference— Deadlines for filing objections, F.S. § 194.011; value adjustment board, F.S. § 194.015.

State rule reference—Value Adjustment Board, F.A.C. Ch. 12D-10.

Sec. 782.101. - Real and tangible property tax consultants.

Only registered real estate brokers as defined in F.S. Ch. 475 and public accountants or certified public accountants as defined in F.S. Ch. 473 and registered with the State Board of Accountants who have never been convicted of a crime involving moral turpitude may act as tax consultants. Persons who are not real or tangible property tax consultants shall not represent themselves to the public as such and shall not act as real or tangible property tax consultants.

(Ord. 83-701-365, § 1; Ord. 83-591-400, § 1)

Note— Former § 425.101.

Sec. 782.102. - Register of consultants.

Persons qualified to represent and desiring to represent owners and taxpayers as real property or personal property tax consultants shall register as such with the Property Appraiser, and shall submit to the Property Appraiser annually written authorization from these owners and taxpayers, specifying the property to be represented by the consultant acting in their behalf. Registration will be on a form provided by the Property Appraiser, and shall list the applicant's State real estate license number or certified public accountant's license number and a sworn statement that the applicant has never been convicted of a crime involving moral turpitude. Both registration and authorizations shall be filed by the Property Appraiser and kept for a minimum of three years.

(Ord. 83-701-365, § 1; Ord. 83-591-400, § 1)

Note— Former § 425.102.

Sec. 782.103. - Review of appraisals and Value Adjustment Board hearings.

Appraisals, presentations and information submitted to the Property Appraiser, and the Value Adjustment Board may be prepared only by the owner or taxpayer, a member of his immediate family, a partner or corporate officer or employee engaged on a full-time basis (if a business entity), an attorney-at-law who is a member of the Florida Bar or a real property tax consultant as defined in Section 782.101. A condominium association, cooperative association, or any homeowners' association as defined in F.S. § 723.075, with approval of its board of administration or directors, may file with the value adjustment board a single joint petition on behalf of any association members who own parcels of property which the property appraiser determines are substantially similar with respect to location, proximity to amenities, number of rooms, living area, and condition. The condominium association, cooperative association, or homeowners' association as defined in F.S. § 723.075 shall provide the unit owners with notice of its intent to petition the value adjustment board and shall provide at least 20 days for a unit owner to elect, in writing, that his or her unit not be included in the petition. In any event, the individual or individuals making the presentation shall verify, by oath, the validity of the documents and information presented. Neither the Property Appraiser nor any member of his staff shall meet informally or formally or discuss any real property appraisal or comparable appraisals with any person except the realty owner or taxpayer or his authorized representative as recited in this Section. The Board shall not hear complaints relating to real or tangible property tax assessments from anyone except the owner or taxpayer or his authorized representative. However, nothing herein contained shall constitute a bar to members of the public having access to the public records of the Property Appraiser pursuant to F.S. Ch. 119, as amended from time to time.

(Ord. 83-701-365, § 1; Ord. 83-591-400, § 1)

Note— Former § 425.103.

Sec. 782.104. - Petitions to Value Adjustment Board.

Petitions shall be filed with the Value Adjustment Board at any time during the taxable year on or before the twenty-fifth day following the mailing of the Notice of Proposed Taxes for valuation issues or, with respect to an issue involving the denial of an exemption or an agricultural classification, or high-water recharge classification application, an application for classification as historic property used for commercial or certain nonprofit purposes, or a deferral, the petition must be filed at any time during the taxable year on or before the thirtieth day following the mailing of the notice under F.S. §§ 193.461, 193.503, 193.625, or 196.139, or notice by the Tax Collector under F.S. § 197.253. Petitions shall be on forms prescribed by the State Department of Revenue, or, in the absence of the prescribed form, on a form approved by the Board and the Property Appraiser, and shall be accompanied by any evidence or documentation of any kind which supports the petitioner's claim of just value. The Board shall not consider any evidence or documentation that was not submitted at the time of filing the petition. The petition shall be completed and signed by the taxpayer. If there is a material omission of information requested on the petition, the Board shall not consider the petition.

(Ord. 83-701-365, § 1; Ord. 83-591-400, § 1)

Note— Former § 425.104.

Sec. 780.606. - Annual Report. Chapter 790 - PUBLIC SERVICE TAX—GENERAL