2010 Value Adjustment Board Training

1. 2010 Value Adjustment Board Training Section Two Petition Process

2. Petition Process Overview Objectives Filing a Petition The Value Adjustment Board The VAB Clerk Settlements and Withdrawals Exchange of Evidence Ex Parte Communications

3. Objectives Upon completing this section the learner should: • Understand how a taxpayer files a petition. • Know how the exchange of evidence occurs and what affect it has on the evidence which can be presented at the hearing. • Be familiar with the process of scheduling and rescheduling hearings. • Explain how settlements and withdraws occur. • Understand what the board and clerk must do before hearings can commence. • Be familiar with the concept of ex parte communications and how to avoid problems.

4. Petition Process

5. Petition Process

6. Petition Process

7. Settlements and Withdraws • Prior to the hearing, a petitioner may, in writing, withdraw their petition from consideration, in which case no hearing will be held. • Prior to the hearing, the property appraiser may acknowledge the petition as correct, and provide written notice of this to the petitioner and the board clerk. The board clerk will then cancel the proceedings and no hearing will occur. • Upon the start of the hearing, the petitioner or the property appraiser may inform the special magistrate that they have reached a settlement or that the petitioner wishes to withdraw the petition. In either case, the hearing shall not proceed and no written decision shall be entered in the case.

8. Evidence Exchange • A taxpayer has the option of initiating an evidence exchange with the property appraiser before the hearing. (Chapter 12D-9, F.A.C., proposed draft). • Initiating such an evidence exchange allows the taxpayer and the property appraiser to see the evidence that will be provided before the actual hearing. • There is no requirement that a taxpayer initiate an evidence exchange. The taxpayer may present evidence at the hearing even if they do not participate in the exchange of evidence. • The exchange of evidence is governed by Rule 12D-9.020, F.A.C.However, any evidence requested of the petitioner in writing which was not provided during an evidence exchange shall be excluded from the hearing.

9. Petition Process

10. Ex parte Communications • No participant or interested party may communicate either directly or indirectly with the board or special magistrate regarding the petition, except: • During the hearing, or • By means of a written communication which is copied to the other party. • This rule does not prohibit internal communications among the board clerk, board, special magistrates, and legal counsel on administrative matters, nor does it prohibit communications between the special magistrate and the board attorney or clerk regarding legal matters or other issues regarding the petition.

11. Ex parte Communications • If either party attempts an ex parte communication, that attempt shall be documented in the official record. • Any ex parte communication shall not be considered by the board or special magistrate unless: • All parties have been notified of the communication, • No party has objected, and • All parties have had an opportunity, during the hearing, to cross-examine, object, or otherwise address the communication. • The board or special magistrate should consult with its legal counsel for more information on avoiding ex parte communications.

12. 8. Exam Preparation What’s Covered: Exam practice questions

13. Practice Exam