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06/24/2015
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06/24/2015
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1/26/2016 8:35:15 AM
Creation date
1/26/2016 8:35:14 AM
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Meetings
Meeting Type
Value Adjustment Board
Document Type
Minutes
Meeting Date
06/24/2015
Meeting Body
Value Adjustment Board
Subject
Organizational Meeting Minutes
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ON MOTION by Vice Chairman Davis, SECONDED by School Board Member <br /> Searcy, the Board authorized the Chairman to execute a contract for each <br /> appointed Special Magistrate on behalf of the full Board. <br /> 15. DESIGNATE VAB ATTORNEY TO MAKE DETERMINATION FOR LATE <br /> FILE GOOD CAUSE REVIEWS AND LATE FILE RESCHEDULE GOOD <br /> CAUSE REQUESTS ON BEHALF OF THE FULL BOARD, PURSUANT TO DOR <br /> RULE 12D-9.015 (11)(D), 12D-9.019(5), and 12D-9.021(6), and (7). <br /> ON MOTION by Vice Chairman Davis, SECONDED by Citizen Member Weise, the <br /> Board unanimously approved to designate VAB Attorney Michelle Napier to make <br /> determination for all good cause reviews on behalf of the full Board, pursuant to <br /> DOR Rules 12D-9.015(11)(D), 12D-9.019(5), and 12D-9.021(6) and (7). <br /> 16. DISCUSSION REGARDING VAB ATTORNEY DESIGNATION TO REVEW <br /> SPECIAL MAGISTRATES' RECOMMENDATIONS. <br /> Jeffrey R. Smith, Clerk of Circuit Court and Comptroller, provided an overview to <br /> the Board regarding the Department of Revenue's Property Tax Oversight Bulletin <br /> 14-06, dated October 8, 2014, which defines the legal requirements for written VAB <br /> decisions and recommendations by the Auditor General of the State of Florida to <br /> ensure that written decisions sufficiently document findings of fact, conclusions of <br /> law and reasons for upholding or overturning the determination of the Property <br /> Appraiser, as required by statutes and rules. He outlined Florida Statutes (F.S.) <br /> 194.035(1) that provides for a Special Magistrate to produce written recommended <br /> decisions and F.S. 194.034(2) that requires the Board to produce written final <br /> decisions, and requires the Board to consider each recommended decision of the <br /> Special Magistrates if the Board uses Special Magistrates. He added that each <br /> written decision must contain sufficient factual and legal information and reasoning <br /> to enable the parties to understand the basis for the decision, and must otherwise <br /> meet the requirements of law. <br /> Based on a survey, polling four (4) counties similar to Indian River County's <br /> population size and four (4) counties with a larger population size, seven (7) out of <br /> the eight (8) counties polled, designated their VAB Attorney to review all Special <br /> Magistrate recommendations. <br /> Mr. Smith pointed out that this procedure would involve additional costs since it has <br /> not been followed in previous years. He recommended the Board designate the VAB <br /> Attorney to review all Special Magistrates' recommendations for legal sufficiency. <br /> The Board sought and received information from Mr. Smith. <br /> 2015 VAB Organizational Meeting 5 June 24, 2015 <br />
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