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W <br />Florida Department of Revenue <br />]im Zingale <br />Office of General Counsel <br />Executive Director <br />FLORIDA <br />5050 West Tennessee Street, Tallahassee, FL 32399 <br />floridarevenue.com <br />Please Respond to: <br />Office of the General Counsel <br />Property Tax Oversight Legal Section <br />Post Office Box 6668 <br />Tallahassee, Florida 32314-6668 <br />ste ve. k e l l e r(cD fl b ri d a reve n u e. co m <br />May 14, 2024 <br />E-MAIL DELIVERY <br />From: Stephen J. Keller <br />Chief Legal Counsel for Property Tax Litigation and VAB Oversight, <br />Florida Department of Revenue (DOR) <br />To: Jon Moyle, Legal Counsel, Leon County Value Adjustment Board (VAB) <br />Mackenzie Baughn, Sr. Paralegal, Leon County Attorney's Office <br />Subject: Election of Chairperson for VAB by County Governing Body <br />Thank you for your emails on behalf of the Leon County Attorney's Office and several <br />VABs in which you inquire about the election process for the value adjustment board <br />chairperson. Your question to the Department is as follows: <br />• "Specifically, the pending question is who elects the chair of the VAB? The two <br />possible choices are the county commission when "electing" two members of <br />their commission to serve on the VAB or the VAB when convening and organizing <br />at its annual organizational meeting." <br />According to s. 194.015, F.S., the VAB is composed of two members of the county's <br />governing body, one of whom is elected as the chairperson. Section 194.015, F.S. <br />creates the value adjustment boards: <br />"Value adjustment board.—There is hereby created a value adjustment board for each <br />county, which shall consist of two members of the governing body of the county as <br />elected from the membership of the board of said governing body, one of whom shall <br />be elected chairperson, and one member of the school board as elected from the <br />membership of the school board, and two citizen members, one of whom shall be <br />appointed by the governing body of the county and must own homestead property <br />within the county and one of whom must be appointed by the school board and must <br />own a.business occupying commercial space located within the school district. [... ]" <br />You state it is unclear whether the VAB elects the chairperson at the first meeting or if <br />the governing body does this beforehand. You indicate that the legislative history for s. <br />194.015, F.S. does not contain anything relevant. <br />1IFE <br />