Informal dispute procedures.

(a) 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.

(b) In accordance with F.S. § 213.21(1)(b), the statute of limitations provided for in F.S. § 72.011(2)(a), 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 within the meaning of section 118-41(a)(2).

(c) To initiate review of any notice of assessment or denial of refund, a written, dated notice of dispute must be mailed to the tax collector by the taxpayer or its representative no later than 60 days after the date of the tax collector's notice of certificate of mailing included on any assessment or denial of refund the taxpayer intends to challenge. The tax collector's review time provided for herein shall begin to run on the postmark date of the notice of dispute.

(d) The notice of dispute should identify the notice of assessment or denial of refund being challenged and should further:


(1) Include a statement of the factual and/or legal grounds which are the grounds for the challenge.

(2) Include attachments of all documents the taxpayer wishes to submit in support of the challenge.

(3) Include a statement of whether the taxpayer wishes to have a conference scheduled. Absent such a request the challenge will be decided on the written materials submitted.

(4) Any disputes filed under this section will be submitted to and considered by the tax collector or his or her designees.

(5) 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 continued conference must be held within 15 days of the originally scheduled conference except upon mutual agreement of the parties and no further continuances can be granted.

(6) 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 taxpayer's cost. The conference shall be conducted informally and shall not be in the nature of a formal evidentiary hearing.

(7) If no conference is held, or within 30 days of the taxpayer's failure to attend any scheduled oral conference pursuant to subsection (5), a notice of decision must be mailed to the taxpayer by the tax collector within 30 days of the date of the postmark date on the taxpayer's notice of dispute. If a conference is held, a notice of decision must be mailed to the taxpayer by the tax collector within 30 days of the date of the conclusion of any such conference. The notice of decision shall contain a tax collector certificate of mailing which shall be the date which determines the finality of the challenged assessment or denial of refund.

(8) The notice of decision shall set forth the factual and/or legal reasons serving as the grounds thereof. It shall be signed by the tax collector's designees who considered the challenge and must contain the approval signature of the tax collector.

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