Title 12174 · Code of Ordinances

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

Citation: Jacksonville, FL Code of Ordinances § 782.103.

Section: 782.103.

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.