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Recommendation 2020-019; and 2) schedule a rehearing of Petition 2020-019 with a <br />different Special Magistrate. <br />8. AUTHORIZE AND APPROVE THE CHAIRMAN TO EXECUTE THE <br />FOLLOWING FORMS PURSUANT TO F.S. 193.12 <br />A. Tax Impact Notice DR -529 for Tax Year 2020 ......................................................11 <br />Tabled <br />B. Certification Form DR -488 Real Property.......................................................12-13 <br />Tabled <br />C. Certification Form DR -488 Tangible Personal Property................................14-15 <br />Tabled <br />The Chairman called a recess at 1:00 p.m., and reconvened the meeting at 1:11 p.m., <br />with all members present. <br />9. REVIEW OF SPECIAL MAGISTRATE BILLING FOR THE 2020 TAX YEAR <br />AND DIRECT THE VAB CLERK ON HOW TO PROCEED...........................16-26 <br />VAB Clerk Terri Collins -Lister presented an invoice from Special Magistrate Juliana <br />Young for the 2020 Tax Year hearings. She made the Board aware of Ms. Young's <br />tardiness in providing the written recommendations and the invoice amount. She <br />iterated that the written recommendations were very detailed. She stated the Board <br />had the discretion to adjust her invoice as written in the Special Magistrate agreement <br />due to the tardiness of her recommendations. <br />A discussion ensued regarding the delay in the written decisions and the invoice <br />compared to previous years. <br />In response to Chairman Flescher's concerns regarding the Magistrate's tardiness of <br />the written recommendations, Attorney Napier referred to the Special Magistrate <br />Agreement in the agenda packet noting the Board has the discretion to make <br />adjustments to the Special Magistrate's invoice. Attorney Napier pointed out that <br />Special Magistrate Young's invoice was "vague" and lacked detail; she further <br />explained that Ms. Young did not distinguish between the time spent during a hearing <br />versus on the written recommendations; however, Attorney Napier pointed out the <br />written recommendations were very detailed. <br />Attorney Napier felt it was difficult to provide the Board any direction on what was <br />a reasonable or an unreasonable amount to bill without a detailed invoice. She said <br />the Board needed to determine what portion of the billing was not commensurate with <br />the services performed and ask the Magistrate to provide an itemized invoice and to <br />adjust her bill accordingly. <br />Value Adjustment Board Final Meeting Agenda - 2020 Tax Year Page 4 <br />April 15, 2021 <br />