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r <br /> 'a Florida Department of Revenue 5im Zingale <br /> Office of General Counsel Executive Director <br /> 5050 West Tennessee Street,Tallahassee, FL 32399 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 /> steve.keller(Voridarevenue.com <br /> May 14, 2024 <br /> • E-MAIL DELIVERY <br /> • <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 abusiness 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 /> - 1 - <br />