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Juliana Young 192444 1h Avenue Vero Beach, Florida, 32966 772 563 3598 May 18, 2021 julie@young-appraisals.com Joseph E. Flescher Chairman of the Value Adjustment Board Indian River County The Indian River County Value Adjustment Board 1801 27thStreet Vero Beach, Florida 32960 Mr. Flescher An expanded time sheet record of my work for the Value Adjustment Board As Special Magistrate is attached. For your information the following steps were followed: Qualification for Special Magistrate Training: At least 15 hours, with no charge to the VAB. This is done by all Special Magistrates, and I assume by the VAB. Zoom meeting called by the VAB Attorney 1.5 hours on 11/19/2020. Hearings: 11/ 5, 16, 19, and 12/10. Time of individual hearings varied from 'h hour to 1.5 hours. No Shows: In the past I was informed to include 1 hour time for the no show hearings. These no shows require reading into the hearing, understanding that they are a no show, and writing a report. Adjustments have been made to the time sheet to reflect less time for multiple no-shows by the same petitioner and less time for reports. Office time review of hearing information: 1) Listening to the audio for each hearing, from '/2 to 1.5 hours. Some areas may have been listened to more than once. Unfortunately you cannot speed through these audio tapes. (Time charged was only for 1 listening) 2) Reading all of the information presented at the hearing. ( I would be happy to sit down with you and go through one of the files to support the time that is required). This requires that all of the information is reviewed. Time was saved by not re -reading all of the PA legal brief information that was presented with each hearing if this material was redundant to several hearings. 3) Determination of the applicability of. the information provided. In many cases this required analysis of the basic information provided. 4) Writing the reports. If you read the reports you will see that they are detailed, and require considerable time to write. Reports were written, printed in office, re -read for corrections and uploaded to AXIA. The reports go to the VAB Attorney The VAB Attorney sent many of the reports back to be clarified. By the time the reports had been submitted for clarification all reports had been filed by the Magistrate. Therefore, initial clarification issues that could have been corrected in reports were not clarified in the initial reports. Many of the VAB Attorney issues were the same in different reports. The clarification involved the following steps: 1) Communication with the VAB Attorney to understand the areas that were confusing or disagreement. (If you would like to see the e-mails and communication for these I can provide them.) -31-