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5. APPROVAL OF MINUTES <br />A. VAB Organizational Meeting of August 16, 2023 ................................................1-6 <br />ON MOTION by Commissioner Earman, SECONDED by School Board Member <br />Dr. Jones, the Board voted 4-0 (Vice Chairman Wykoff was absent) to approve the <br />Value Adjustment Board Organizational Meeting Minutes of August 16, 2023 as <br />presented. <br />6. 2023 VAB Recap.............................................................................................................. 7 <br />VAB Clerk Terri Collins -Lister provided a recap of the 2023 VAB Tax Year and a <br />comparison to the previous tax years. <br />7. APPROVEAND 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. 2023 Special Magistrates' Recommendations.......................................................8-9 <br />VAB Clerk Terri Collins -Lister presented the 2023 Special Magistrates' <br />Recommendations. Attorney Napier confirmed that she had carefully reviewed each <br />recommendation for legal sufficiency and also introduced Attorney Bykowsky, who <br />had assisted in the review process. <br />Commissioner Earman referred to the Special Magistrates' Recommendations and <br />engaged in a discussion with Billy Anton from the Property Appraiser's Office <br />regarding Petitions 2023-007 and 2023-154. Mr. Auton provided details, explaining <br />that Petition 2023-007 was filed by Sommers Family Land Farm LLC to increase <br />the agricultural classification on their property from 5.4 acres to approximately 10 <br />acres. Petition 2023-154 pertaining to a vacant oceanfront property lot with a newly <br />constructed building near the Kansas City Colony Club. <br />Following this, there was a discussion where Mr. Auton clarified why the majority <br />of the recommendations were denied due to insufficient evidence provided by the <br />Petitioners to support their claims against the Property Appraiser's valuation. <br />Additionally, Mr. Edgar Valdes, Taxpayer for Petition 2023-001, expressed his <br />concern about being denied a homestead exemption. He sought guidance on the <br />steps he needed to take to appeal the Special Magistrate's decision. <br />Value Adjustment Board Final Meeting Minutes- 2023 Tax Year Page 2 <br />April 11, 2024 <br />