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RESOLUTION 2002- 067 <br /> A RESOLUTION OF THE BOARD OF COUNTY <br /> COMMISSIONERS OF INDIAN RIVER COUNTY, <br /> FLORIDA, OPPOSING PROVISIONS OF CHAPTER 2002- <br /> 18, LAWS OF FLORIDA, AND URGING LEGISLATION <br /> MAKING THE APPOINTMENT OF VALUE ADJUSTMENT <br /> SPECIAL MASTERS A LOCAL OPTION, AND URGING <br /> THE REPEAL OF SUBSECTION 194.011(4), FLORIDA <br /> STATUTES. <br /> WHEREAS, Section 4, Chapter 2002-18, Laws of Florida, amending Section <br /> 194.035, Florida Statutes, provides for the Value Adjustment Board's mandatory <br /> appointment of special masters to hear issues of exemptions and classifications, the <br /> valuation of real estate, and the valuation of tangible personal property, in counties <br /> having a population of more than 75,000; and <br /> WHEREAS, Section 4, Chapter 2002-18, Laws of Florida, amending Section <br /> 194.035, Florida Statutes, provides for the reimbursement of counties with a population <br /> of 75,000 or less for payments made to special masters, and is silent regarding <br /> reimbursement of counties with a population of more than 75,000; and <br /> WHEREAS, Indian River County has a population in excess of 75,000, and <br /> WHEREAS, Section 2, Chapter 2002-18 adds subsection (4) to Section 194.011, <br /> Florida Statutes, requiring petitioners and the Property Appraiser to exchange <br /> documentation evidencing value and the Property Appraiser to analyze and respond to <br /> the taxpayer's evidence within five days. Since the Property Appraiser cannot analyze <br /> and respond to hundreds of petitions in a 5-day period, the legislation limits the number <br /> of hearings which can be scheduled on one day, thus spreading the hearings over many <br /> months, and increasing the Special Master and Value Adjustment Board Hearing costs <br /> geometrically; and <br /> WHEREAS, over the past decade about 200 petitions have been filed annually <br /> with the Indian River County Value Adjustment Board and typically 100 of those <br /> petitions are disposed of by the Property Appraiser prior to hearing and the remaining <br /> 100 are determined by the Value Adjustment Board in 3 days of hearings, and at slight <br /> expense to the taxpayers of the County; and <br /> WHEREAS, Special Masters have not been necessary in Indian River County in <br /> the past, but are now mandated at what will be a substantial expense to Indian River <br /> County and the School Board; <br /> BE IT RESOLVED by the Board of County Commissioners of Indian River <br /> County, Florida,as follows: <br />