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08/16/2023
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08/16/2023
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4/16/2024 10:59:46 AM
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4/16/2024 10:58:51 AM
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Meetings
Meeting Type
Value Adjustment Board
Document Type
Minutes
Meeting Date
08/16/2023
Meeting Body
Value Adjustment Board
Subject
Value Adjustment Board (VAB) Organizational Meeting Minutes - 2023 Tax Year
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ON MOTION by Commissioner Earman, SECONDED by School Board Member Jones, <br />the Board, by a 4-0 vote (Citizen Member Curren absent) approved the revised language <br />in Exhibit "A" for Tangible Personal Property Special Magistrate. <br />14. DISCUSSION AND ADOPTION OF THE LOCAL VAB POLICIES AND <br />PROCEDURES...........................................................................................................129-141 <br />VAB Clerk Terri Collins -Lister discussed the purpose of the Indian River County VAB <br />in creating Local VAB Policies and Procedures and highlighted the policies in place to <br />provide petitioners with guidance in the VAB process. <br />ON MOTION by School Board Member Jones, SECONDED by Commissioner Earman, <br />the Board, by a 4-0 vote (Citizen Member Curren absent) adopted the Local VAB <br />Policies and Procedures as presented. <br />15. DESIGNATE THE VAB ATTORNEY TO MAKE DETERMINATION FOR LATE <br />FILE GOOD CAUSE REVIEWS AND LATE FILE RESCHEDULE GOOD CAUSE <br />REQUESTS ON BEHALF OF THE FULL BOARD, PURSUANT TO DOR RULE 12D- <br />9.015 (11)(D), 12D-9.019(5), and 12D-9.021(6), and (7). <br />ON MOTION by Commissioner Earman, SECONDED by School Board Member Jones, <br />the Board, by a 4-0 vote (Citizen Member Curren absent) approved to designate VAB <br />Attorney Michelle Napier to determine all good cause reviews on behalf of the full <br />Board, pursuant to DOR Rules 12D -9.015(11)(D), 12D-9.019(5), and 12D-9.021(6) and <br />(7)• <br />16. DESIGNATE THE VAB ATTORNEY TO REVIEW ALL SPECIAL MAGISTRATES' <br />RECOMMENDATIONS FOR LEGAL SUFFICIENCY. <br />ON MOTION by Vice Chairman Wykoff, SECONDED by School Board Member <br />Jones, the Board, by a 4-0 vote (Citizen Member Curren absent) approved to <br />designate the VAB Attorney Michelle Napier to review all Special Magistrates' <br />recommendations for legal sufficiency. <br />17. DESIGNATE THE VAB ATTORNEY TO PROVIDE SPECIAL MAGISTRATE <br />ORIENTATION ON HEARING GUIDELINES, EVIDENCE EXCHANGE, A <br />REVIEW OF THE FLORIDA ADMINISTRATIVE CODE AND CURRENT <br />PRACTICES AND PROCEDURES. <br />ON MOTION by School Board Member Jones, SECONDED by Vice Chairman Wykoff, <br />the Board, by a 4-0 vote (Citizen Member Curren absent) approved to designate the <br />2023 VAB Organizational Meeting Minutes Page 5 <br />August 16, 2023 <br />
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