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A. VAB Organizational Meeting of September 14, 2020 ..........................................1-7 <br />MOTION was made by Vice Chairman Heckman, SECONDED by Commissioner <br />Earman, the Board voted unanimously to approve the Value Adjustment Board <br />Organizational Meeting Minutes of September 14, 2020 as written. <br />6. 2020 VAB Recap..............................................................................................................8 <br />VAB Clerk Terri Collins -Lister provided a recap of the 2020 VAB Tax Year and a <br />comparison to the previous tax years. <br />7. 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. 2020 Special Magistrates' Recommendations.....................................................9-10 <br />VAB Attorney Michelle Napier gave an overview of the VAB process and the Board's <br />authority for the benefit of the new members on the Board. <br />Attorney Napier confirmed that she reviewed all of the Special Magistrates' <br />Recommendations for legal sufficiency to ensure that the Florida Statutes Rules and <br />the Florida Administrative Code (FAC) were followed. <br />Vice Chairman Heckman, in reviewing the Special Magistrate Recommendations, <br />pointed out the average reductions given were roughly 20%, which he felt was a little <br />high. He opined that there seemed to be "a disconnect" between the Magistrate and <br />the Property Appraiser's Office and sought clarification on the techniques used by <br />the taxing authority to create the valuation as opposed to the, techniques the Special <br />Magistrate used, noting the substantial differences in value of the property. He was <br />curious to see if the Special Magistrate was new to the VAB. <br />Chairman Flescher agreed with the Vice Chairman that one of the Special <br />Magistrate's recommendations consistently leaned toward one direction. <br />The Board sought and received clarification from Attorney Napier about the Special <br />Magistrate's recommendations in question. She pointed out the Special Magistrate's <br />written recommendations were very detailed and thorough. She added that the <br />Magistrate had discussed at great length the evidence presented from both sides in <br />her recommendations. <br />Appraiser Stephen Boyle explained the reasoning behind the large percentages with <br />Attorney Eric Barkett indicating the Magistrate was not new to the VAB. He <br />Value Adjustment Board Final Meeting Agenda - 2020 Tax Year Page 2 <br />April 15, 2021 <br />-7- <br />