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6, 2014 voted to have the instant undersigned Special Magistrate, Joseph Haynes Davis, Esquire, conduct this "Second Hearing" which has resulted in the instant recommendation to the Indian River County Value Adjustment Board. See 12D-9.031 Consideration and Adoption of Recommended Decisions of Special Magistrates by Value Adjustment Boards in Administrative Reviews. This matter has been the subject of a prior hearing, held on November 18, 2013, by a different special magistrate (the "First Hearing"). The undersigned has been given access to and has reviewed the evidence presented to and admitted by the special magistrate at the First Hearing and has been directed to have and hold an additional hearing (the "Second Hearing") for the purposes of considering the evidence at the First Hearing and such evidence admitted at the Second Hearing. It is also with the advice of the Indian River County Value Adjustment Board Legal Counsel that the undersigned Special Magistrate will not provide a detailed procedural history concerning the. 11/18/2013 hearing. STANDARD OF PROOF: A Special Magistrate must consider admitted evidence only and then compare the weight of the evidence to a "standard of proof' analysis to make a determination on an issue under review. The Petitioner has the burden of proof in establishing an entitlement to an exemption. The evidentiary standard for an appeal, like the instant one, before a Value Adjustment Board Special Magistrate is the preponderance of the weight of evidence presented in a hearing before a Special Magistrate. "Standard of proof' means the level of proof needed by the Board or Special Magistrate to reach a particular conclusion based only upon the evidence admitted. See Rule 12D-9.027(5), F.A.C. APPLICABLE STATUTES: Florida Statutes 193.461 and F.S. 193.011 as admitted as evidence via testimony and documents and submitted by the Property Appraiser and Petitioner respectively. 193.461 Agricultural lands; classification and assessment; mandated eradication or quarantine program.— (1) The property appraiser shall, on an annual basis, classify for assessment purposes all lands within the county as either agricultural or nonagricultural. (2) Any landowner whose land is denied agricultural classification by the property appraiser may appeal to the value adjustment board. The property appraiser shall notify the landowner in writing of the denial of agricultural classification on or before July 1 of the year for which the application was filed. The notification shall advise the landowner of his or her right to appeal to the value adjustment board and of the filing deadline. The board may also review all lands classified by the property appraiser upon its own motion. The property appraiser shall have 2 -41-