PTA 05-01 - Rescheduling continued

For those situations involving noncompliance, the bulletins suggested rescheduling the hearing rather than excluding the evidence. This has now been addressed legislatively by the 2004 Legislature with the enactment of Chapter 2004-349, section 1, Laws of Florida, effective January 1, 2005 (See CS/SB 2444, section 1), amending section 194.011(4), Florida Statutes. See Bulletin 04-15, dated August 31, 2004.

The question of the reading of section 194.032(2) regarding the requirement of a 25 day notice prior to a hearing that was rescheduled upon the taxpayer's request has not been addressed in a bulletin.

                                                 Next >>