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A. VAB Organizational Meeting of September 14, 2020 ..........................................1-7 MOTION was made by Vice Chairman Heckman, SECONDED by Commissioner Earman, the Board voted unanimously to approve the Value Adjustment Board Organizational Meeting Minutes of September 14, 2020 as written. 6. 2020 VAB Recap..............................................................................................................8 VAB Clerk Terri Collins -Lister provided a recap of the 2020 VAB Tax Year and a comparison to the previous tax years. 7. APPROVE AND ADOPT THE SPECIAL MAGISTRATES' RECOMMENDATIONS AS THE VALUE ADJUSTMENT BOARD'S DECISION AND AUTHORIZE DISTRIBUTION OF FORM DR485V, PURSUANT TO SECTION 194.032, F.S. A. 2020 Special Magistrates' Recommendations.....................................................9-10 VAB Attorney Michelle Napier gave an overview of the VAB process and the Board's authority for the benefit of the new members on the Board. Attorney Napier confirmed that she reviewed all of the Special Magistrates' Recommendations for legal sufficiency to ensure that the Florida Statutes Rules and the Florida Administrative Code (FAC) were followed. Vice Chairman Heckman, in reviewing the Special Magistrate Recommendations, pointed out the average reductions given were roughly 20%, which he felt was a little high. He opined that there seemed to be "a disconnect" between the Magistrate and the Property Appraiser's Office and sought clarification on the techniques used by the taxing authority to create the valuation as opposed to the techniques the Special, Magistrate used, noting the substantial differences in value of the property. He was curious to see if the Special Magistrate was new to the VAB. Chairman Flescher agreed with the Vice Chairman that one of the Special Magistrate's recommendations consistently leaned toward one direction. The Board sought and received clarification from Attorney Napier about the Special Magistrate's recommendations in question. She pointed out the Special Magistrate's written recommendations were very detailed and thorough. She added that the Magistrate had discussed at great length the evidence presented from both sides in her recommendations. Appraiser Stephen Boyle explained the reasoning behind the large percentages with Attorney Eric Barkett indicating the Magistrate was not new to the VAB. He Value Adjustment Board Final Meeting Agenda - 2020 Tax Year Page 2 April 15, 2021