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Ofce of <br />f `_ INDIAN <br />Jennifer W. Shuler, County Attorney <br />Susan J. Prado, Deputy County Attorney <br />Christopher A. Hicks, Assistant County Attorney <br />MEMORANDUM <br />Attorney's Matters 1/28/2025 <br />RIVER COUNTY <br />TO: <br />Board of County Commissioners <br />Through: <br />John A. Titkanich, Jr., ICMA-CM, AICP <br />County Administrator <br />FROM: <br />Jennifer W. Shuler, County Attorney <br />DATE: <br />January 3, 2025 <br />SUBJECT: <br />VAB Chair/Vice Chair election <br />Background: <br />ATTORNEY <br />Florida Statute 194.015 requires the Board of County Commissioners to appoint two <br />Commissioners to serve on the Value Adjustment Board (VAB). Specifically, the statute states," <br />There is hereby created a value adjustment board for each county, which shall consist of two <br />members of the governing body of the county as elected from the membership of the board of <br />said governing body, one of whom shall be elected as chairperson..." This year, the <br />Commissioners assigned to the VAB are Chairman Flescher and Commissioner Earman. <br />Traditionally, at the annual organizational meeting of the VAB in August, the members elect a <br />Chair and Vice Chair. However, in 2024 the Florida Department of Revenue, Office of the General <br />Counsel, issued an opinion interpreting Fla. Stat. 194.015 to require the Board of County <br />Commissioners to elect a Chair of the VAB instead of the VAB membership. This would allow the <br />VAB to have a Chair already in place to run the organizational meeting. The Clerk of Court has <br />requested that this Board elect a Chair and Vice Chair of the VAB to have them in place for the <br />VAB 2025 meetings. I have reached out to the VAB attorney, who agrees with this <br />recommendation. <br />Recommendation: Staff recommends the Board elect a Chair and Vice Chair of the Value <br />Adjustment Board. <br />-3- <br />