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SPECIAL MAt3LSTRATE AWOMMMW J)K—WON <br />NMTM <br />0 <br />VAB Petition Nos.; 2019 201 <br />Acct. No.: <br />November 2019 Date of Hearing: <br />Attendees: <br />Special Magistrate: <br />Property AppMiser <br />AgentlPetitioner: <br />The subject of the hearing is the Tangible Persdrial Property (TPP) of'8 locations of vvttbin <br />bounty. The hearing was commenced and the witnesses elected nit to swear in the participants. <br />(See Rule 12D-9.029(3), FAC). The Special; Magistrate read the op" statement from the Value <br />Adjustment Board (VAB) and reviewed the Petitions. (See Rule 12D9.024(4);& (6), F.A.C.) <br />Per Florida Department of Revenue, all parties are responsible for ptssenting relevant and credible <br />evidence to support their valuations. The Special Magistrate must then eondder the weight of the mdettce <br />to a standard of proof antler F.S. 194.301 a. Rule 12D -9.025(3)(b), F.A.C.,'which is "preponderance of <br />the evidence". <br />Property Appraiser (PA): <br />The PA gave an opening statement and read the assessed values for each of tie petitions, as follows: <br />Petition No. J $857,669 ' Reduced to $604,288 after corrections <br />PetitionNo.G* $509,041 <br />PetitionNo.p 5642,442 F <br />Petition No -00 $886,456 <br />f <br />Petition No.10 $585,334 <br />Petition No. 90 $954,978 <br />PetitionNo.fM $353,211 <br />Petition No. $1,136,908; <br />F <br />The $25,000 exemption will be applied to, each of the assessed values. <br />This is a any for furniture, computers, electronics, appliances and lawn equipment. i he <br />PA presented the evidence to support the assessments. The first issue to determine is whether the PA <br />established a presumption of correctness. (Rule 12D-9.024(7), F.A.C.) <br />-57- <br />