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  8. Joseph Capers Mellichamp, III
Joseph Capers Mellichamp, III
Joseph Capers Mellichamp, III
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Bar #133249(FL)     License for 53 years; Member in Good Standing
Tallahassee FL

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11-000677RU  ROB TURNER, AS HILLSBOROUGH COUNTY PROPERTY APPRAISER vs DEPARTMENT OF REVENUE  (2011)
Division of Administrative Hearings, Florida Filed: Feb. 09, 2011
The issues in this case are: (1) whether portions of Florida Administrative Code Rules 12D-9.020 and 12D-9.025 constitute invalid exercises of delegated legislative authority; (2) whether sections of Modules Four and Six of the 2010 Value Adjustment Board Training are unpromulgated rules; and (3) whether Property Tax Oversight Bulletin 11-01 is an unpromulgated rule.To the extent that rule 12D-9.020 provides that taxpayers are under no obligation to disclose their evidence prior to VAB hearings, the rule contravenes section 194.011(4)(a). 2010 VAB Training and PTO Bulletin 11-01 do not constitute unadopted rules.
11-001080RU  ED CRAPO, AS PROPERTY APPRAISER OF ALACHUA COUNTY, FLORIDA, ERVIN A. HIGGS, AS PROPERTY APPRAISER OF MONROE COUNTY, FLORIDA, TIMOTHY "PETE" SMITH, AS PROPERTY APPRAISER OF OKALOOSA COUNTY, FLORIDA vs LISA ECHEVERRI, EXECUTIVE DIRECTOR OF THE FLORIDA DEPARTMENT OF REVENUE  (2011)
Division of Administrative Hearings, Florida Filed: Feb. 28, 2011
The issues in this case are: (1) whether portions of Florida Administrative Code Rules 12D-9.020 and 12D-9.025 constitute invalid exercises of delegated legislative authority; (2) whether sections of Modules Four and Six of the 2010 Value Adjustment Board Training are unpromulgated rules; and (3) whether Property Tax Oversight Bulletin 11-01 is an unpromulgated rule.To the extent that rule 12D-9.020 provides that taxpayers are under no obligation to disclose their evidence prior to VAB hearings, the rule contravenes section 194.011(4)(a). 2010 VAB Training and PTO Bulletin 11-01 do not constitute unadopted rules.
95-001339RP  WILLIAM MARKHAM (BROWARD COUNTY PROPERTY APPRAISER) vs DEPARTMENT OF REVENUE  (1995)
Division of Administrative Hearings, Florida Filed: Mar. 17, 1995
The issues are (a) whether subsection (5) of proposed rule 12D-8.0062, Florida Administrative Code, is arbitrary and capricious and contravenes the law implemented, (b) whether subsection (6) of the rule is vague, and (c) whether subsection (5) of the rule conflicts with Article VII, Section 4(c) of the Florida Constitution.Rule does not conflict with constitution or statutes. Improper to look at ""intent"" of constitutional provision.
92-001766  BLACKSHEARS II ALUMINUM, INC. vs DEPARTMENT OF REVENUE  (1992)
Division of Administrative Hearings, Florida Filed: Mar. 19, 1992
The issue is whether petitioner, a sales tax dealer, must pay taxes, interest and penalties for collecting sales taxes on certain nontaxable transactions and then failing to remit those funds to respondent.Dealer who collects taxes on nontaxable transactions has duty to remit those funds to the state.

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