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Item 6.A. <br /> 5. APPROVAL OF MINUTES <br /> A. VAB Organizational Meeting of August 8,2024 <br /> ON MOTION by Vice Chairman Flescher, SECONDED by Citizen Member <br /> Wykoff,the Board,by a 5-0 vote, approved the Value Adjustment Board <br /> Organizational Meeting Minutes of August 8,2024, as presented. <br /> 6. FLORIDA DEPARTMENT OF REVENUE ADVISORY OPINION ON THE <br /> ELECTION OF CHAIRMAN TO THE VALUE ADJUSTMENT BOARD <br /> (INFORMATIONAL ONLY) <br /> VAB Clerk Terri Collins-Lister gave an overview of the Florida Department of <br /> Revenue opinion interpreting Florida Statute 194.015 to require the Board of County <br /> Commissioners to elect a Chair of the VAB instead of the VAB Membership. <br /> 7. 2024 VAB Recap <br /> VAB Clerk Terri Collins-Lister provided a recap of the 2024 VAB Tax Year and a <br /> comparison to the previous tax years. <br /> 8. APPROVE AND ADOPT THE SPECIAL MAGISTRATES' <br /> RECOMMENDATIONS AS THE VALUE ADJUSTMENT BOARD'S DECISION <br /> AND AUTHORIZE DISTRIBUTION OF FORM DR485V, PURSUANT TO <br /> SECTION 194.032,F.S. <br /> A. 2024 Special Magistrates' Recommendations <br /> 1. Special Magistrates' Decision Summaries <br /> VAB Clerk Terri Collins-Lister presented the 2024 Special Magistrates' <br /> Recommendations.Attorney Bykowsky confirmed that he had carefully reviewed <br /> each recommendation for legal sufficiency. <br /> Attorney Bykowsky spoke about some observations in reviewing the <br /> recommendations,noting that the VAB had an All-Star cast of Special Magistrates <br /> and paid compliments to the Property Appraiser's Office for their work,stating <br /> that they are often at a disadvantage in accessing information compared to paid <br /> agents. <br /> Petitioner Linda Bailey Downey also complimented the staff,stating that everyone <br /> was easy to work with and she appreciated the efforts made to review her property. <br /> Value Adjustment Board Final Meeting Minutes—2024 Tax Year Page 2 <br /> April 29,2025 <br /> - 14 - <br />