08/16/2023 VAB - Laserfiche WebLink

Home Browse Search

Testified and argued that the 2020-2021 tax roll is the only matter that the Attorney Special Magistrate can hear citing Florida Statute 194. Testified that the Value Adjustment Board has no authority to look at or hear anything other than the 2021 tax roll. Property Appraiser's evidence was relevant, admissible and credible. Petitioner James Roberts testified and argued for the Petitioner: Petitioner is not here for the values as they are not in dispute. Petitioner testified that Petitioner was appearing because of the errors in this matter and on these petitions from prior years. Testified and argued that the errors began in 2018 and that the Attorney Special Magistrate should go back to the 2018 tax year to remedy that error in order for the calculations on the years 2019, and 2020 can be remedied for the present calculations for the 2021 tax year. Testified that the mistake began in the 2019 tax year. Testified that the reason for the present petitions is because the need for the re -calculations for 2019 and 2020 and wants a review of every year where a mistake was made. Testified that the parcels at issue changed ownership in 2018 and when this matter was heard in prior years by prior magistrates that the matter was decided wrongly. Petitioner's evidence was relevant, admissible and credible. CONCLUSIONS OF LAW: The undersigned Special Magistrate finds that the following below is controlling and or persuasive in the recommendation: APPLICABLE STATUTES OR REVENUE CODE: The undersigned Special Magistrate finds that the following below is controlling and or persuasive in the recommendation: FLORIDA STATUTE: Florida Statute 193.1554; 194.034 The Petitioner has not demonstrated by a preponderance of the evidence that the property at issue in the instant matter is entitled to the exemption that the Petitioner is seeking and has not demonstrated by a preponderance of the evidence that the parcel at issue survive the statutory tests of the following Florida Statutes: Florida Statute 193.1554; 194.034 PETITION: 2021-00453; 2021-00454; 2021-00455 are all recommended to be denied. ANALYSIS In this instant matter, a preponderance of the evidence shows that: A preponderance of the evidence shows that the Petitioner has not shown that the Petitioner has demonstrated that the Attorney Special Magistrate has the authority to go back to the 2018 tax year to remedy that error in order for the calculations on the years 2019, and 2020 be remedied for the present calculations for the 2021 tax year or in those prior years. See Florida Statute 194.034. A preponderance of the evidence shows that the Property Appraiser's Office has sufficiently provided the correct present calculations on the parcels via the statute, Florida Statute 193.1554. A preponderance of the evidence -36-