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11. REVIEW AND APPROVE THE REVISED SPECIAL MAGISTRATE BILLING SUBMITTED BY JULIANA YOUNG FOR THE 2020 TAX YEAR .................30-34 Chairman Flescher recapped the discussion from the April 15, 2021 Final Meeting regarding Juliana Young's invoice for the 2020 hearings. He referred to Ms. Young's email dated May 18, 2021 and revised 2020-21 Timesheet/Invoice. He was disappointed to see only a $530.25 reduction from the previous invoice. Clerk of Court & Comptroller Jeffrey R. Smith referred to Ms. Young's revised invoice and calculated the percentage of time to make the corrections recommended by the VAB Attorney compared to the time it took her to write the recommendations. Commissioner Earman turned the Board's attention to the Chairman's letter dated April 9, 2021 to Juliana Young. He talked about Ms. Young's email response to the letter dated May 18, 2021 along with her revised timesheet/invoice. He sought and received information from Mr. Smith on whether there was a way to figure out the dollar amount of staff time involved due to the tardiness of the recommendations. Mr. Smith spoke on the importance of the recommendations being completed on a timely basis and mentioned the June 1St deadline for the Property Appraiser's Office to certify the tax roll. A discussion followed among the Board on the amount to deduct from the Special Magistrate Invoice due to the tardiness of the recommendations. Attorney Napier cautioned against throwing out an arbitrary number, but recommended a number that could be identifiable from the Special Magistrate's timesheet/invoice. Going forward, the Board deferred to Attorney Napier on additional language in the Special Magistrate contract that would carry more weight with the tardiness of the recommendations. Attorney Napier replied that she could add a liquidated damages provision in the Special Magistrate contract. Mr. Smith came forward and asked if Attorney Napier would forward the language to the VAB Clerk to add to the Special Magistrate contract prior to the VAB Organizational meeting. ON MOTION by Commissioner Earman, SECONDED by School Board Member Dr. Jones, the Board voted unanimously to authorize payment to Juliana Young, less the $3,097.50 for corrections from the revised invoice of $16,217.25 for a total amount of $13,119.75. 12. PUBLIC COMMENT There was none. 13. OTHER BUSINESS There was none. 14. ADJOURNMENT There being no further business, the meeting adjourned at 1:10 p.m. Value Adjustment Board Final Meeting Minutes - 2020 Tax Year Page 5 May 26, 2021