08/16/2023 VAB - Laserfiche WebLink

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shows that the Value Adjustment Board has no authority to look at or hear anything other than the 2021 tax roll as per Florida Statute 194. VAB Board has issued a final recommendation in prior years that the Petitioner seeks to have reviewed. The adequate remedy for the Petitioner's issue is an appeal to the appropriate circuit court. Florida Statute 194.036 addresses the appeals of the decisions of the Value Adjustment Boards. See Florida Statute 194.036 (2) Appeals which says that "Appeals of the decisions of the board shall be as follows: (2) any taxpayer may bring an action to contest a tax assessment pursuant to s. 194.171." See also Florida Statute 194.171 (1) whereby the Circuit court is to have original jurisdiction in tax cases. Subsection (1) specifically says that "The circuit courts have original jurisdiction at law of all matters relating to property taxation. Venue is in the county where the property is located, except that venue shall be in Leon County when the property is assessed pursuant to s. 193,085(4)." Moreover, a preponderance of the evidence shows that the Brevard County Value Adjustment Board is no longer in session for the 2018, 2019 or 2020 tax years which the Petitioner seeks for review alleging the miscalculations that Petitioner alleges in this instant hearing. The final recommendations for those years have been issued by the Brevard County Value Adjustment Board for those years. The 2018, 2019 or 2020 tax years have ended and the Attorney Special Magistrate and the Value Adjustment Boards are only authorized to hear matters and petitions concerning this 2021 tax year. Testimony from the Petitioner, while under oath, is that the Petitioner has no objections to the values for the 2021 tax year. Florida Statute 194.034 (2) and the "Hearing procedures rule" Is also persuasive in this instant recommendation for denial. It specifically states in subsection (2) that "In each case, except if the complaint is withdrawn by the petitioner or if the complaint is acknowledged as correct by the property appraiser, the value adjustment board shall render a written decision. All such decisions shall be issued within 20 calendar days after the last day the board is in session under s. 194.032. The decision of the board must contain findings of fact and conclusions of law and must include reasons for upholding or overturning the determination of the property appraiser. Findings of fact must be based on admitted evidence or a lack thereof. If a special magistrate has been appointed, the recommendations of the special magistrate shall be considered by the board. The clerk, upon issuance of a decision, shall, on a form provided by the Department of Revenue, notify each taxpayer and the property appraiser of the decision of the board. This notification shall be by first-class mail or by electronic means if selected by the taxpayer on the originally filed petition. If requested by the Department of Revenue, the clerk shall provide to the department a copy of the decision or information relating to the tax impact of the findings and results of the board as described in s. 194.037 in the manner and form requested." Thus, when a recommended decision is adopted and rendered by the board, those recommendations and decisions become final. Therefore, a preponderance of the evidence shows that 2018, 2019 or 2020 tax years have ended and those recommended decisions have been adopted and rendered by the board, and those prior recommendations and decisions have become final. Thus, by a preponderance of the evidence, the Petitioner has not demonstrated that the instant exemption that the Petitioner seeks should be granted, This Special Magistrate recommends this instant petition should not be granted and the relief sought by Petitioner should not be granted. As to PETITION: 2021-00453; 2021-00454; 2021-00455 are all recommended to be denied. -37-