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DECISION OF THE VALUE ADJUSTMENT BOARD DR-485XC <br />EXEMPTION, CLASSIFICATION, ASSESSMENT DIFFERENCE Rule 12D-161002 <br />ki <br />TRANSFER, CHANGE OF OWNERSHIP OR CONTROL, F.A.C. <br />OR QUALIFYING IMPROVEMENT PETITION Eff. 01/17 <br />FLORIDA <br />The actions below were taken on your petition in PASCO <br />County. <br />® These actions are a recommendation only, not final. ❑ These actions are a final decision of the VAB. <br />If you are not satisfied after you are notified of the final decision of the VAB, you have the right to file a lawsuit in circuit <br />court to further contest your assessment. See sections 193.155(8)(1), <br />194.036, 194.171 2 , 196.151, and 197.2425, Florida Statutes. <br />Petition # AG -001 <br />Parcel ID 16 25 210000 01300 0010 <br />Petitioner name JAMES S. STALNAKER JR., BARBARA <br />Property PO BOX 8833 SAN ANTONIO FL <br />STALNAKER c/o MATT <br />address <br />The petitioner is: ❑ taxpayer of record ❑ representative <br />❑ other, explain: <br />$285,878 <br />Decision Summary Denied your petition ® Granted your petition ❑ Granted your petition in part <br />Value from <br />Value before Board Action <br />Value after <br />Lines 1 and 4 must be completed <br />TRIM Notice <br />Value presented by property appraiser <br />Board Action <br />Rule 12D-9.025(10), F.A.C. <br />1. Just value, required <br />$285,878 <br />$285,878 <br />$229,514 <br />2. Assessed or classified use value,* if <br />$229,514 <br />$229,514 <br />$229,514 <br />applicable <br />3. Exempt value,* enter "0" if none <br />$56,364 <br />$56,364 <br />$56,364 <br />4. Taxable value,* required <br />$229,514 <br />$229,514 <br />$229,514 <br />*All values entered should be county taxable values. School and other taxing authority values may differ. (Section 196.031(7), F.S.) <br />Reason for Petition <br />❑ Homestead ❑ Widow/er ❑ Blind ❑ Totally and permanently disabled veteran <br />❑ Low-income senior ❑ Disabled ❑ Disabled veteran ® Use classification, specify <br />AGRICULTURE <br />❑ Parent/grandparent assessment reduction ❑ Deployed military ❑ Use exemption, specify <br />❑ Transfer of homestead assessment difference ❑ Qualifying improvement <br />❑ Change of ownership or control ❑ Other, specify <br />Reasons for Decision Fill-in fields will expand, or add pages as needed. <br />Findings of Fact <br />PETITION: AG -001 <br />November 1, 2018 <br />JAMES S. STALNAKER JR., BARBARA STALNAKER c/o MATTHEW MAGGARD <br />PARCEL ID: 16 25 210000 01300 0010 <br />APPLICABLE STATUTE: Florida Statute 193.461 <br />RELEVANT CASE LAW: Turner v. Lusk 819 So.2d 258 (2002) <br />ALL PROPERTY VALUES WERE READ INTO THE RECORD <br />ATTORNEY SPECIAL MAGISTRATE: Joseph Haynes Davis, Esq. <br />ISSUE BEFORE THE SPECIAL MAGISTRATE: <br />All parties were sworn. <br />PROPERTY APPRAISER: Norman James; Julie Gordon; <br />PETITIONER: JAMES S. STALNAKER JR., BARBARA STALNAKER; MATTHEW MAGGARD, ESQ. <br />Property Appraiser's Evidence Packet #1 admitted into evidence without objection. <br />FINDINGS OF FACT <br />PROPERTY APPRAISER PRESENTED FIRST: <br />Norman James testified for the Property Appraiser. Petitioner purchased parcel in 2016. Parcel is 20.17 <br />acres. Application was granted in 2017. Property appraiser testified that the Petitioner constructed a facility <br />on the property in 2017 and used the facility and a portion of the acreage for weddings and various events. <br />The agricultural classification was denied on three (3) acres but was allowed on the rest of the acreage. The <br />Property Appraiser testified that the alleged non-agricultural usage of the three (3) acres is what is at issue <br />before the Special Magistrate and that the decision by the Property Appraiser to deny the three 3 acres in <br />-32- <br />