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5. APPROVAL OF MINUTES <br />A. VAB Organizational Meeting of August 2, 2018 <br />ON MOTION by Vice Chairman Zorc, SECONDED by Citizen Member Heckman, <br />the Board voted unanimously to approve the Value Adjustment Board <br />Organizational Meeting Minutes of August 2, 2018 as written. <br />6. APPROVE AND ADOPT THE SPECIAL MAGISTRATES' <br />RECOMMENDATIONS AS THE VALUE ADJUSTMENT BOARD'S DECISION <br />AND AUTHORIZE DISTRIBUTION OF FORM DR485V, PURSUANT TO <br />SECTION 194.032, F.S. <br />A. 2018 VAB Recap <br />Citizen Member Kordiak sought and received information from staff on the 2018 <br />VAB Recap compared to the previous year. <br />ON MOTION by Vice Chairman Zorc, SECONDED by Citizen Member Heckman, <br />the Board voted unanimously to accept the 2018 Value Adjustment Board Recap. <br />B. 2018 Special Magistrates' Recommendations <br />PAO Attorney Canda Brown discussed the Special Magistrate recommendations for <br />Petitions 2018-046 and 2018-112. She took exception with the Magistrate's finding of <br />facts, analysis, and legal ruling. She explained that both petitions concerned the eight <br />factors to consider in deriving just valuation in Florida Statutes Chapter 193, Section <br />011. <br />Attorney Brown pointed out in both Special Magistrate recommendations, the <br />magistrate automatically deducted the 15% adjustment and she felt it violated the <br />status of the law. <br />Stephen Boyle, representing Petition 2018-112, disagreed with the PAO's stance, <br />noting the assessed values on comparable houses sold in 2017 and the appraisal value. <br />A discussion ensued with PAO Real Estate Assessor George Clarke reviewing how <br />the market value was determined on Petition 2018-112. <br />VAB Attorney Michelle Napier added that all of the Special Magistrate's <br />Recommendations were reviewed by her prior to submission for legal sufficiency to <br />ensure that the Florida Statutes Rules and the Florida Administrative Code (FAC) <br />are followed. <br />2018 VAB Final Meeting <br />March 25, 2019 <br />Page 2 <br />3 <br />