§ 2-29-25. Dispute resolution procedures.

(a)

Purpose and intent. Pursuant to Chapter 72, Florida Statutes, the county hereby provides for in-county informal dispute resolution procedures when a taxpayer wishes to challenge any assessment of taxes, interest or penalty, or denial of a refund by the county, without prejudicing any right of the taxpayer to seek judicial or administrative relief under Chapter 72, Florida Statutes.

(b)

Notice to taxpayers. Notices shall be sent to the taxpayer by first class mail and shall include a certificate of mailing attesting to the date the tax collector's office placed the notice, with the proper postage, in the custody of the post office. Except for the notice regarding a scheduled conference, all notices shall clearly define the action being taken by the county, a summary of the factual and/or legal reasons for the action, and shall further advise the taxpayer of his right to challenge the noticed action either under the informal procedures provided for by this section and/or by reference to judicial and administrative remedies under Sections 72.011 through 72.031, Florida Statutes. With respect to any assessment of tax, interest and/or penalty, or denial of refund of the tax, as well as to any informal dispute resolution procedure initiated hereunder, the taxpayer shall be entitled to the following written notices:

(1)

Notice of assessment;

(2)

Notice of denial of refund;

(3)

Notice regarding date, time, and place of any informal dispute conference; and

(4)

Notice of decision regarding final disposition of any taxpayer informal dispute.

(c)

Informal dispute procedures. A taxpayer may challenge and be entitled to a review of any notice of assessment or denial of refund by complying with the following procedures:

(1)

In accordance with Section 72.011(1)(b), Florida Statutes, a taxpayer may not file an action to contest an assessment until the taxpayer complies with the applicable registration requirements which apply to the tax for which the action is filed.

(2)

In accordance with Section 213.21(1)(b), Florida Statutes, the statute of limitations provided for in Section 72.011(2)(a), Florida Statutes, shall be tolled during the period in which the taxpayer is engaged in a procedure under this section and shall remain tolled until the assessment or denial becomes final.

(3)

To initiate review, a written, dated notice of dispute must be mailed to the tax collector no later than twenty (20) business days after the date of the notice on the certificate of mailing of any assessment or denial of refund the taxpayer intends to challenge. The time provided for herein shall be established by the postmark date of the notice of dispute.

(4)

All tax assessments or denials of refund shall become final on the twenty-first business day after the assessment or denial of refund or final decision of an appeal.

(5)

All nondisputed amounts of tax, penalties, and interest shall be paid prior to the acceptance of the appeal for consideration.

(6)

The notice of dispute must include a copy of the notice of assessment or audit statement or denial of refund being challenged and should further include:

a.

Dealer's personal information:

1.

Legal name.

2.

Doing business as (dba) or also known as (aka) name, if applicable.

3.

Situs address.

4.

Tourist tax account number.

5.

Federal taxpayer identification number:

(i)

Social security number;

(ii)

Federal employee identification number; or

(iii)

Foreign taxpayer identification number.

b.

A statement of the factual and/or legal grounds which are the grounds for the challenge.

c.

A statement that the county's funds are not in jeopardy.

d.

Attachments of all documents the taxpayer wishes to submit in support of the challenge. No documentation will be accepted for review after the twenty (20) business days has expired.

e.

A statement of whether the taxpayer wishes to have an informal conference scheduled. Absent such a request, the challenge will be decided on written materials submitted.

f.

The time period covered under the assessment or refund and the amount of tax protested.

(7)

If the taxpayer fails to attend any scheduled oral conference, without having arranged for a continuance with the tax collector, the dispute may be decided on the written materials submitted. Any conference which is continued at the request of the taxpayer must be held within fifteen (15) calendar days of the originally scheduled conference, and no further continuances will be granted to the taxpayer.

(8)

During conferences under these procedures, the taxpayer has a right to be represented at the taxpayer's cost and to have the conference manually or electronically recorded at the taxpayer's cost. The conference shall be conducted informally and shall not be in the nature of a formal evidentiary hearing.

(9)

A notice of decision must be mailed to the taxpayer by the tax collector within thirty (30) days of the date of the postmark date on the taxpayer's notice of dispute or, if a conference is held, within thirty (30) days of the date of the conclusion of any such conference. The notice of decision shall contain the tax collector's certificate of mailing which shall be the date which determines the finality of the challenged assessment or denial of refund.

(10)

The notice of decision shall set forth the factual and/or legal reasons serving as the grounds thereof. It shall be signed by the appropriate settlement authority who considered the challenge, and must contain the approval of the tax collector.

(11)

The undertaking of dispute resolution procedures hereunder shall in no way alter or interfere with the duty of the tax collector to proceed with the jeopardy enforcement procedures under Section 213.732, Florida Statutes, should circumstances calling for the employment of such procedures be determined to exist.

(d)

Authority to settle and compromise. The tax collector shall provide each taxpayer with an opportunity to resolve disputes arising out of tax actions. The tax collector or his designee may settle or compromise tax, interest and penalty liabilities and requests for refunds; provided, however, any closing agreement with a taxpayer in excess of thirty thousand dollars ($30,000.00) shall be signed by the tax collector himself or herself.

(e)

Standards of determination. In ruling upon any challenge or dispute, the tax collector shall adhere to:

(1)

The grounds for finding doubt as to liability,

(2)

The grounds for finding doubt as to collectability,

(3)

The grounds for reasonable cause for compromise of penalties, and

(4)

The guidelines for determining amount of compromise, as set forth in Chapter 12-13 of the Florida Administrative Code.

(f)

Finality of assessments or denial of refunds.

(1)

An assessment or denial of refund of the tax shall be final upon the earliest of the following occurrences:

a.

Thirty (30) days after the taxpayer was mailed a notice of assessment or notice of denial of refund and the taxpayer has not timely filed a notice of dispute as detailed in this section; or

b.

Immediately upon mailing to the taxpayer of a notice of decision overruling in whole or in part the taxpayer's challenge in a timely filed dispute.

(2)

Except for the taxpayer's notice of dispute, all referenced times begin to run from the date of the execution by the tax collector of the mailing certificate required herein. If the last date creating a time limit hereunder falls on a Saturday or Sunday, the time shall be extended to the next Monday, and if such date falls on a county holiday, the time shall be extended until the next scheduled county workday.

(3)

Any dispute or challenge not timely filed in accordance with the guidelines or time limits herein will not serve to toll the statute of limitations for seeking judicial or administrative remedies. Nothing herein shall preclude the tax collector and the taxpayer from pursuing negotiated settlement of any dispute in accordance with Section 213.21, Florida Statutes.

(Ord. No. 11-050, § 3, 11-21-11)