A taxpayer may file a petition with the Value Adjustment Board for the following reasons:
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The taxpayer objects to the Property Appraiser's value assessment of the taxpayer's real or personal property.
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The taxpayer's application for any of the following exemptions or special use classifications is denied:
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homestead exemption
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any other tax exemption as provided by Chapter 196, Florida Statutes or
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any special use classification as provided by Chapter 193, Florida Statutes.