STATE OF FLORIDA

DIVISION OF ADMINISTRATIVE HEARINGS

RALPH FREDERICKS, )

)

Petitioner, )

)

vs. ) CASE NO. 77-1671RX

) FLORIDA DEPARTMENT OF REVENUE, )

)

Respondent. )

)

FINAL ORDER

The Petitioner in this proceeding is challenging, as being an invalid rule, a form adopted by the Respondent, Department of Revenue, which has been characterized DR-486 and Rule 12D-16, Florida Administrative Code.

APPEARANCES

For Petitioner: David P. Weinberger,

Ralph Fredericks For Respondent: Larry DeFrances

1. This proceeding was brought under Section 120.56, Florida Statutes, and although the exact nature of what the Petitioner is challenging may have been somewhat obscure in this proceeding it is at least clear the Petitioner is challenging a statement of the Department that where a tax payer seeks to have a real property assessment changed such a change cannot be granted solely on the grounds that comparable property has an assessed value that is lower than just value.

   
   

2. This statement appears at the bottom of form DR-486 and in Rule 12D-16, Florida Administrative Code.

   
   

3. The Petitioner as a property owner and tax payer is substantially affected by the rule and has standing to challenge it in this proceeding.

   
   

4. Petitioner attempted to present evidence to show that various counties within the state did not necessarily or explicitly follow the above rule when dealing with questions of the adjustment of property assessments. However, the validity of the rule does not depend upon how each county understands its duties to collect property taxes.

   
   

5. On the evidence presented at this hearing it appears that the rule in question does no more than restate the current law concerning property assessments for tax purposes. As the Florida Supreme Court recently recognized in Deltona Corp. v. Bailey, 336 So.2d 1163 (Fla. 1976) property in Florida is required to be assessed at 100 percent of its actual fair market value. The tax payer may not receive relief from his tax assessment by showing that other comparable properties are assessed at below 100 percent.

Only when a tax payer can show that all other properties in the county are appraised at a substantially lower rate than the tax payers does the situation arise where relief can be granted. Southern Bell Tel. and Tel. v. Dade County,

275 So.2d 4 (Fla. 1973). In view of the fact that the rule is consistent with current Florida law and that the Petitioner raises no other cognizable objections to the validity of the rule in question, the Petition is DENIED.

DONE and ORDERED this 7th day of December, 1977, in Tallahassee, Florida.

KENNETH G. OERTEL, Director

Division of Administrative Hearings Room 530, Carlton Building Tallahassee, Florida 32304

(904) 488-9675

COPIES FURNISHED:

David P. Weinberger, Esquire 5920 South West 16th Terrace West Miami, Florida 33155

Ralph Fredericks

1910 North East 194th Street North Miami Beach, Florida 33179

Larry DeFrances, Esquire Ad Valorem Tax Counsel Post Office Box 5557

Tallahassee, Florida 32301

Carroll Webb, Executive Director Administrative procedure Committee

120 Holland Building Tallahassee, Florida 32304

Ms. Liz Cloud Department of State

403 East Gaines Street Tallahassee, Florida 32304

Docket for Case No: 77-001671RX

Orders for Case No: 77-001671RX