04/15/2021 (2) - Laserfiche WebLink

Home Browse Search

believed the Magistrate operated under a misunderstanding of the law and routinely granted an off the top 15% after determining what the market value should be. Commissioner Earman sought and received clarification from Stephen Boyle on the 11t and 8' Criteria and the distinguishment. between the Market Value and Just Value. A discussion followed on the 15% cost of sale adjustment. Mr. Ralph Poppell, Petitioner for 2020-045, spoke on the history of the property, which was divided into two equal parcels, the ongoing issues with the land elevation and the flooding, and its value. His issue was that his parcel had a higher value than the parcel fronting on State Road 60. A lengthy discussion followed regarding the land, the reduction given by the Magistrate, and the Board's options going forward with adopting the Special Magistrates' Recommendations. Vice Chairman Heckman referred to the Special Magistrate Recommendation for Petition 2020-019. He questioned the circumstance behind the magistrate granting a reduction of 35%. The VAB Clerk pulled the recommendation for further review by Vice Chairman Heckman. The Board referred back to Special Magistrate Recommendation 2020-045 and received clarification on their role in adopting the Special Magistrates' Recommendations. MOTION was made by Commissioner Earman, SECONDED by Vice Chairman Heckman, the Board voted unanimously to adopt Special Magistrate's Recommendation 2020-045 for the 2020 Tax Year. The Board, prior to recessing, reviewed the Special Magistrate's recommendations for 2020-085 and 2020-031, as the Petitioners were available to answer any questions. MOTION was made by School Board Member Dr. Jones, SECONDED by Citizen Member Wykoff, the Board voted unanimously to adopt Special Magistrate's Recommendation 2020-085 for the 2020 Tax Year. MOTION was made by School Board Member Dr. Jones, SECONDED by Chairman Flescher, the Board voted unanimously to adopt Special Magistrate's Recommendation 2020-031 for the 2020 Tax Year. Vice Chairman Heckman gave a brief summary of the Special Magistrate's Recommendation for 2020-019, emphasizing the location of the house and the value of the property. He felt the Property Appraiser's Office gave a fair counter offer and requested a rehearing of Petition 2020-019 with a different Special Magistrate. MOTION was made by Vice Chairman Heckman, SECONDED by School Board Member Dr. Jones, the Board voted unanimously to 1) adopt the remaining Special Magistrate Recommendations for the 2020 Tax Year, with the exception of Value Adjustment Board Final Meeting Agenda - 2020 Tax Year Page 3 April 15, 2021