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.