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ARTICLE 10: INDEPENDENT CONTRACTOR STATUS <br />10.1 SPECIAL MAGISTRATE is an independent contractor and is not an employee, servant, agent, partner or joint <br />venture of the BOARD. The SPECIAL MAGISTRATE shall be solely responsible for the taxation and payment of <br />taxes on all compensation for services rendered and any reporting requirements. <br />IN WITNESS WHEREOF the BOARD and SPECIAL MAGISTRATE have caused these presents to be <br />executed in their names, the day and year first above written. <br />SPECIAL MAGISTRATE VALUE ADJUSTMENT BOARD OF <br />INDIAN RIVER COUNTY, FLORIDA <br />, Chairman <br />VAB Approved: <br />WITNESS: <br />Attest: JEFFREY R. SMITH, Clerk of Circuit Court and Comptroller <br />By: Deputy Clerk <br />ATTACHMENT: <br />Exhibit "A" <br />Approved as to form and legal <br />sufficiency: <br />Michelle Napier, Esquire, Legal Counsel to <br />Indian River County Value Adjustment Board <br />- 94 - <br />