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Findings of Fact: <br />Denied by Special Magistrate at Hearing & after Tax Roll <br />Property Appraiser's evidence included cover sheet, Florida Statutes, evidence exchange, <br />property card, tax return, and working papers. PAO used the 2014 tax return and the <br />standard depreciation from DOR Guidelines to assess property. <br />Petitioner's evidence included a summary letter and attachments:Florida Dept of <br />Revenue Bulletin PTA -00-02 <br />Florida Dept of Revenue code 12D-1.002.definition of Just Value <br />Florida Dept of Revenue code 193.011 Factors to consider in deriving just valuation <br />Broward County VAB findings tax year 2002 <br />Tangible property tax return for year ended December 31, 2013 <br />Broward County Appraiser's work sheet for year ended December 31,2013 <br />Spread sheet for all equipment owned as of December 31.E 2013 <br />Letter from Laser Mechanisms stating value of used laser components <br />Email from Efficient Designs Inc stating offer to buy laser for $2500 purchased l year <br />earlier for $25,525 <br />Letter from Laser Electronics stating value of Laser is $0.00 <br />Copy of agreement with K.D. Capital to sell Plate Laser (no buyer was found and laser <br />was sold at auction). <br />Auction results from Moecker Auctions. <br />Special Magistrate can not revise prior years tax returns. PAO did consider Florida <br />Statute 193.016. <br />Auction Sales, sales to rebuilders or brokers does not represent Fair Value. <br />Spread sheet has $0 value for some items, all items should have a value. <br />Petitioner but did not adjust values on assets which over the values submitted. <br />Petition is denied. <br />