STATE OF FLORIDA
DIVISION OF ADMINISTRATIVE HEARINGS
JOHN G. BARROW, )
)
Petitioner, )
)
vs. ) CASE NO. 76-2271RX
)
DEPARTMENT OF REVENUE, )
)
Respondent. )
)
FINAL ORDER
Petitioner has filed a challenge to rules of the Department of Revenue; specifically, Chapter 12D-12, Florida Administrative Code. Broad allegations are contained in the Petition and not all of them deal with claimed invalidity of the chapter in question.
Mr. Barrow is a private investor who purchases tax certificates on real estate in Florida. His standing to maintain this Petition was not challenged by the Respondent, Department of Revenue. A hearing was held on February 14, 1977, in Tallahassee, Florida at which time the parties made their presentations. As no issues of fact were in dispute, it was not necessary to take any testimony at this hearing. At the conclusion of the hearing, each side was given two weeks to present legal memorandum regarding the invalidity of any part of Chapter 12D- 12, Florida Administrative Code. The Petitioner has not presented anything of a convincing nature which would lead to the conclusion that any part of the above rules are invalid. The chapter in question is extremely voluminous and contains many involved and detailed rules regarding the collection of revenues, issuance of tax certificates, and other similar matters of a very complex nature. The Petitioner has urged that the rules are so confusing, complex and vague that they are invalid. What the Petitioner appears to be seeking, and it may be a laudatory ideal, is that the above rules be rewritten and simplified. This Hearing Officer, however, does not possess the power to direct an agency to rewrite its rules, even if such a goal would be appealing. It is, therefore, ORDERED in the absence of any indication of the invalidity of the above rules, the Petition be DENIED.
DONE AND ORDERED this 8th day of March 1977 in Tallahassee, Florida.
KENNETH G. OERTEL, Director
Division of Administrative Hearings Room 530, Carlton Building Tallahassee, Florida 32304
(904) 488-9675
COPIES FURNISHED:
John G. Barrow Route 1, Box 1030
Callahan, Florida 32011
R. Lawrence DeFrances Ad Valorem Tax Counsel
215 Carlton Building Tallahassee, Florida 32304
Carroll Webb, Executive Director Administrative Procedures Committee Room 120, Holland Building Tallahassee, Florida 32301
Ms. Liz Cloud Department of State
403 E. Gaines Street Tallahassee, Florida 32302
| Issue Date | Proceedings |
|---|---|
| Mar. 08, 1977 | Final Order (hearing held February 14, 1977). CASE CLOSED. |
| Issue Date | Document | Summary |
|---|---|---|
| Mar. 08, 1977 | DOAH Final Order | Rule challenge must fail for failure to allege the challenged rules were arbitrary/capricious unrelated to or expanded statute. Dismiss. |
