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Leon County <br />Value Adjustment Board <br />May 14, 2024 <br />The function of the statute is to create the value adjustment board, set forth that all <br />members, including the chair, are elected and appointed by the county governing body <br />and the school board. <br />For consistency, we read the word "elected" as action by the county governing body or <br />school board. The statute states the county governing body shall elect two members to <br />the VAB, then the statute says one of whom shall be elected chair. The statute <br />proceeds to describe the school board member as "elected" by the school board. <br />Nowhere in this statutory process does it suggest that the VAB elects a chair. <br />The Department's rule, 12D-9.004, F.A.C., tracks the statute and provides: "12D-9.004 <br />Composition of the Value Adjustment Board. <br />"(1) Every county shall have a value adjustment board which consists of: <br />"(a) Two members of the governing body of the county, elected by the governing body <br />from among its members, one of whom shall be elected as the chair of the value <br />adjustment board; <br />...." (Emphasis supplied). <br />The election of the VAB chair by the county governing body also relieves the VAB of the <br />task of beginning a meeting without an elected chair and then completing the election <br />during the initial meeting, which would typically be the organizational meeting of the <br />VAB. <br />SJK/sk <br />-2- <br />