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5. APPROVAL OF MINUTES <br />A. VAB Organizational Meeting of July 21, 2021 .....................................................1-7 <br />VAB Clerk Terri Collins -Lister referred to the motion on page 2, under Item 4 - Elect <br />Chairman and Vice Chairman, of the VAB Organizational Meeting Minutes of July <br />21, 2021. She stated that in the motion, Commissioner Flescher and Citizen Member <br />Heckman had abstained from the vote and Chief Deputy Butler had suggested <br />revising the motion to read "The Chairman CALLED THE QUESTION. the Board, by <br />a 3-0 vote, with Citizen Member Heckman and Chairman Flescher abstaining, re-elected <br />Commissioner Flescher as Chairman of the Value Adjustment Board for the Tax Year <br />2021" <br />ON MOTION by Vice Chairman Earman, SECONDED by Citizen Member Wykoff, <br />the Board voted unanimously to approve the Value Adjustment Board <br />Organizational Meeting Minutes of July 21, 2021 as amended. <br />6. 2021 VAB Recap..............................................................................................................8 <br />VAB Clerk Terri Collins -Lister provided a recap of the 2021 VAB Tax Year and a <br />comparison to the previous tax years. <br />7. APPROVE AND ADOPT THE SPECIAL MAGISTRATES' <br />RECOMMENDATIONS AS THE VALUE ADJUSTMENT BOARD'S DECISION <br />AND AUTHORIZE DISTRIBUTION OF FORM DR485V, PURSUANT TO <br />SECTION 194.032, F.S. <br />A. 2021 Special Magistrates' Recommendations.....................................................9-27 <br />VAB Clerk Terri Collins -Lister presented the 2021 Special Magistrates' <br />Recommendations. Attorney Napier stated she had reviewed each of the <br />recommendations for legal sufficiency. <br />ON MOTION by Vice Chairman Earman, SECONDED by School Board Member <br />Rosario, the Board voted unanimously to adopt the Special Magistrate <br />Recommendations for the 2021 Tax Year. <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 2021 ......................................................28 <br />ON MOTION by Vice Chairman Earman, SECONDED by Citizen Member Wykoff, <br />the Board unanimously approved and authorized the Chairman to execute the Tax <br />Impact Notice Form DR -529 for Tax Year 2021 for publication. <br />Value Adjustment Board Final Meeting Minutes- 2021 Tax Year Page 2 <br />April 20, 2022 <br />-3- <br />