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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 />