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Karen Wonsetler, Esq. Writing Sample - Prior Report 2015 & Recommendation Findings of Fact Petitioner, Huntington Reserve Assoc., LTD, was not present at the hearing'held on December 11, 2013, but rather was represented by attorneys Mr. Frank Brady and Jeanne Brady. The documentation submitted by the Petitioner shall be referred to in general terms as Petitioner's Composite Exhibit 1. The Property Appraiser's Office was represented at hearing by Bendy Shaffer, Coordinator of Exemption Services and by attorney Gaylord Wood, Jr., and the Property Appraiser's Office.did, submit a nine (9) section set of documents in support of its position that the denial was . appropriate in this matter. The documentation submitted by the Property. Appraiser's Office shall be referred to in general terms as Property Appraiser's Composite Exhibit A. Iri addition to the documentation presented by the parties, each presented memorandums of law and•fact in support of their respective positions. • Historically, the subject property has not enjoyed the benefit of the Affordable Housing • Exemption. This initial 2013 application was denied by the Property Appraiser's Office in June 2013 for a number of reasons, the main reason relating to the Property,Appraiser's determination that based upon.the composition of the Petitioner's corporate entity, that the housing operation is run in such a manner as to inure to the benefit of the for-profit partners. The denial of this initial application in' no manner related to the change in the relevant Florida Statute with a July 1, 2013 effective date and with retroactive effect. As such, this hearing in no manner involved any analysis as to the constitutionality of the recent change in the Affordable Housing statute. The Petitioner appealed the denial and did raise an argument regarding both the Petitioner's eligibility as a not-for-profit organization and arguments regarding the unconstitutionality of the recent statutory change. Despite stating affirmatively in Petitioner's factual memorandum, Petitioner did not enjoy the Affordable Housing exemption in at least the prior three years, and as such, the Petitioner's argument that a `vested right' was interrupted and denied is factually inaccurate and inapplicable in the case at hand. Again, as the Property Appraiser did not deny the application on the 2013 legislative change, but upon the law as in effect fir 2012, specifically in effect as of January 1, 2013, such arguments are unnecessary and outside of the scope of this hearing. Petitioner has set forth in its documentation and evidence that "The Partnership, Inc." is a non- profit Florida corporation with an overall ownership interest in the limited partnership which owns the property. The amount of that interest is 0.009%. Huntington Reserve Associates, Ltd is the limited partnership. Per the Property Appraiser's analysis, Huntington Reserve Associates, Ltd is a for profit entity based upon the fact that it files taxes on a for-profit rather than •on a non -for-profit tax form. The Property Appraiser further argues that the tax structure of the partnership entities underscores the fact that the subject property is run in such a manner as to create a profit and to shift the benefit of any taxation credits or exemptions. -14 • -