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INDIAN RIVER COUNTY VALUE ADJUSTMENT BOARD <br />6. No filing fee will be required by a taxpayer who demonstrates at the time of filing: <br />a. they are receiving assistance under Chapter 414, Florida Statutes <br />b. disapproval of a timely filed application for homestead exemption under Section 196.151, <br />Florida Statutes <br />c. disapproval of homestead tax deferral under Section 197.2425, Florida Statutes <br />DONE AND RESOLVED by the Value Adjustment Board of Indian River County, Florida in <br />regular session this 16th day of August, 2017. <br />ATTEST: <br />Jeffrey R. Smith, CPA, CGFO, CGMA Susan Adams, Chairman <br />Clerk of Circuit Court and Comptroller Indian River Value Adjustment Board <br />By: Approved: <br />Deputy Clerk <br />-14- <br />