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Chairman Tippin thought it appeared to be a statewide problem, <br />not just. the one issue, and that was his concern. <br />County Attorney Vitunac recommended the simplest route was to <br />ask the DOR to do their statutory job and develop a rule to settle <br />the dilemma statewide at no cost. He was certain Mr. Nolte and <br />every other Property Appraiser would follow the rule. If the DOR <br />failed, then the Board could proceed to determine their next course <br />of action. <br />Commissioner Bird believed the issue must have been in court <br />previously and Attorney O'Brien advised that the Attorney General <br />had addressed it in 1991 and said that if it was a continuing <br />problem, the Department may wish to consider adopting a rule <br />specifying which of its particular forms constitutes return of <br />property. When the DOR sets a rule or regulation, the Property <br />Appraiser is required by law to abide by it and it has more effect <br />than an Attorney General's opinion, which can be accepted or <br />rejected. <br />Property Appraiser David Nolte detailed the rule-making <br />procedure. He understood the DOR has been working on the problem, <br />on and off, for the past two years to classify which documents were <br />confidential and which were not, but they had not finished it yet <br />and had not gotten to the point of a printed draft which could be <br />sent around for perusal. <br />Commissioner Adams reminded everyone why Mr. Zorc raised the <br />issue and that the group he was concerned about was not a Florida <br />corporation. She felt the effort to verify their tax-exempt status <br />had merit. <br />Commissioner Bird asked Mr. Nolte how his peers throughout the <br />state handle the problem and Mr. Nolte replied it was a dilemma and <br />either way could be wrong. He concurred there was a need to have <br />the DOR define the rule. He related that it was only an occasional <br />problem; that Mr. Zorc has been asking about this particular group <br />since 1991 and others have inquired about another group. Mr. Nolte <br />affirmed that if the DOR develops a ruling on this, he would <br />following the ruling. <br />MOTION WAS MADE by Commissioner Bird, SECONDED <br />by Commissioner Adams, to inform the Property <br />Appraiser that under Sec. 196.001(9)(a), F.S., <br />there is no annual waiver for applications <br />filed pursuant to Sec. 196.915, F.S. and <br />request him to ask the Department of Revenue <br />25 <br />November 15, 1994 Boa 93 PAGE 7 <br />