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Terri Collins -Lister From: Sent: To: Subject: Michelle Napier <Michelsle@napierrollinlaw.com> Wednesday, May 26, 2021 7:59 AM Terri Collins -Lister I [External] Rehearing Dear Value Adjustment Board- 2020 Tax Year: This is sent to offer some guidance in anticipation of the for Petition 2020-019 nd final meeting to be held on May 26, 2021. As you recall, at the prior final meeting held on April 15, 2021, you decided to send a Special Magistrate's recommended decision on the above referenced petition to another magistrate because of concerns relating to the percentage reduction, the property's condition, the sales price, and other value related concerns. As a result of that decision, the agent for the petitioner objected and refused to cooperate to set another hearing. The petitioner's agent also indicated that the petitioner was seeking a legal opinion on the decision. I requested but was not provided with a copy of that legal opinion. The petitioner's objections centered around the Board's reasoning for pulling the recommendation in the first place, which was based upon the percentage of the Special Magistrate's reduction. The petitioner claimed that such a basis is not a valid reason tolgrant a rehearing and cited Section 194.035 Florida Statutes as support for his claim. The petitioner makes a good point because that statute makes clear that the Board may not consider the percentage of any assessment reductions recommended by the magistrate in the current or previous year. Since the final meeting, I have been able to more thoroughly review and research the concerns raised. Section 194.035 Florida Statutes is clear and could be problematic for the Board if it were to proceed with a second hearing under these circumstances because the percentage reduction does appear to be a main consideration for the Board's decision. Additionally, the Rules from the Florida Administrative Code (FAC) are unclear as to whether the Board could hold a second hearing under the facts of this particular petition. Rule 12D-9.031 FAC is instructive and reads as follows: 12D-9.031 Consideration and Adoption of Recommended Decisions of Special Magistrates by Value Adjustment Boards in Administrative Reviews. (1) All recommended decisions shall comply with Sections 194.301, 194.034(2) and 194.035(1), F.S. A special magistrate shall not submit to the board, and the board shall not adopt, any recommended decision that is not in compliance with Sections 194.301, 194.034(2) and 194.035(1), F.S. (2) As provided in Sections 194.034(2) and 194.035(1), F.I ., the board shall consider the recommended decisions of special magistrates and may act upon the recommended decisions without further hearing. If the board holds further hearing for such consideration, the board clerk shall send notice of the hearing to the parties. Any notice of hearing shall be in the same form as specified in subsection 12D-9.019(3), F.A.C., but need not include items specified in subparagraphs 6. through 9. of that subsection. The board shall consider whether the recommended decisions meet the requirements of subsection (1), and may rely on board legal counsel for such determination. Adoption of recommended decisions need not include a review of the underlying record. (3) If the board determines that a recommended decision meets the requirements of subsection (1), the board shall adopt the recommended decision. When a recommended decision is adop` ed and rendered by the board, it becomes final. (4) If the board determines that a recommended decision goes not comply with the requirements of subsection (1), the board shall proceed as follows: (a) The board shall request the advice of board legal counsel to evaluate further action and shall take the steps necessary for producing a final decision in compliance with subsection (1). (b) The board may direct a special magistrate to produce a recommended decision that complies with subsection (1) based on, if necessary, a review of the entire record. (c) The board shall retain any recommended decisions and all other records of actions under this rule section. ` 1 �4