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SP IAL MAGIB' P-ArE g �p NDEb"DECISION - <br />to TPAVW <br />Date ofLearing: 1.1//2020 <br />Attendees: <br />Special Magistrate.: Pamela --B. Andrea,.A.S.A. <br />Tangible Personal Property <br />Property Appraiser. <br />Tangible,A-uditor <br />Tangiib :Auditor <br />Tangible Auditor <br />Agent for Petittoner:, .-00 <br />=Basic and Underlyiilx Facts " <br />The subjects -of: the hea ii�.g aYe the Tangible Personal Property (TPP). of 36 ,various loc <br />'t'axtfavets`ln'Clu.dlTlZ-. AMPM(2)i"..... .. ... .. ... <br />ons and.. <br />{a )3 <br />comzzxenced and Special_ , agistrate gage a, short overview, of therules of procedure, admiuistmtive issues <br />and op eningstatementnecwsary to conduct the hearing. (See RUIe I2b-�3=204(3) gnd (4} aiid 6' F.A.C` <br />Both: parties'ale'iespoiisii�le;.for.presen'ting.relevant and credible: evidenee'to support;their.valuations" <br />Afterreview,. t1ie: Bpe. cLal'lldagistraCe:must corisider�the weigkt of the evidence to a standard.of".proof under . <br />194.301 -and Rule a2t)- C25(3f (bj, =F:A C-; whioh is. _prepoftderai7iceof the-e`ndence . <br />The PA and 2.gent agreed that all -of these petitions would be heard=togeth t and the. Lest�i?oriy and <br />evidence. would be-:tYie satne;`with some vaAaUons ¢n Tl]e Agent requested a.copp <br />of -the recording and. stated:that.he:vrout also be recording the- testimony The Speciai::Magisirate asked <br />the Agen# .tb- clari#y:issueg. with regard to la of"evidence or :. iihd=aw. on certain petittitins' on the .list <br />provided . by. fhe .'V. a3. The Ageht stated .that I� had evidence : submitted -=to <br />is- withdrawn . TPAW,. is. withdrawn. The Cleric .wW prepare-. the . <br />necessary paperwork on those -:petitions. <br />Property Appraiser -(PA); <br />The Property Appraiser (PA) indicated the Assessed Value for each: of. the -36 properties -being petitioned, <br />The next issue is whether the: -PA established a pre=mption'ot: correctness. -jRule .12D--9.024(7), F:A.C: <br />The assessed values per trim notice are as follows: ' <br />Petition No. TP. <br />Petition.No. TPS <br />Petition No" Tp -t: <br />Petition No. TP+00 400001OW <br />Petition No: TP -10 <br />Petition•No. fP-� <br />-95- <br />