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SPECIAL MAGISTRATE RECOMMENDED DECISION <br />VAB Petition No. - <br />Folio No. <br />Date of Hearing: IM2021 <br />Attendees: <br />Property Appraisers (PA): <br />Agent for Taxpayer: <br />Basic and Underlying Facts <br />The subject of the hearing is the Tangible Personal Property (TPP) of r located <br />County. The hearing was commenced and all of the parties were sworn. The Special Magistrate gave a <br />short overview of the procedures and read an opening statement from the Value Adjustment Board <br />(VAB), (Rule 12D.9.024(4) & (6), F.A.C.), and asked if there were any questions. <br />Per Florida Department of Revenue (DOR), both parties are responsible for presenting relevant and <br />credible evidence to support their values. The Special Magistrate must then consider the weight of the <br />evidence to a standard of proof under F.S. 194.3001 and Rule 12D -9.025(3)(b), F.A.C., which is <br />"preponderance of the evidence". <br />Property Appraiser (PA): <br />The PA began the presentation of their evidence, which included the assessed value, as follows: <br />Petition No. � lust Value <br />Assessed Value <br />Exemption Value <br />Base Taxable Value <br />$ 25,000.00 <br />-102- <br />