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11/24/2008
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11/24/2008
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8/19/2015 12:02:27 PM
Creation date
8/19/2015 12:02:26 PM
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Meetings
Meeting Type
Value Adjustment Board
Document Type
Minutes
Meeting Date
11/24/2008
Meeting Body
Value Adjustment Board
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�... 5. APPROVAL OF MINUTES OF THE VAB MEETING HELD <br /> SEPTEMBER 22, 2008 <br /> On Motion by Vice Chairman Flescher, Seconded by <br /> Board Member Spytek, the Board unanimously <br /> approved the VAB Minutes of September 22, 2008, <br /> as written and distributed. <br /> 6. GOOD CAUSE REVIEWS FOR LATE FILE PETITIONS - 2008-0777 <br /> THROUGH 2008-0785 - DAMERAU PROPERTIES <br /> A. DETERMINATION OF GOOD CAUSE <br /> Chairman O'Bryan explained that this meeting was a new procedure for this <br /> VAB and the meeting was to determine good cause for late filing of nine (9) <br /> petitions pertaining to the Damerau Properties, and to determine that the late filing <br /> is not prejudicial to the VAB process. He advised the Board that a copy of a letter <br /> addressed to Broward County Value Adjustment Board was submitted with the <br /> petitions, from the CPA Office of Spring & Associates, explaining there was an <br /> emergency with a family member that did not allow a reasonable amount of time to <br /> prepare the filing on time. The VAB Clerk contacted the taxpayer's attorney's <br /> office, who submitted the petition, in an attempt to obtain an appropriately <br /> addressed letter to Indian River County VAB prior to submitting the petitions for <br /> review, and the VAB Clerk was told that they had difficulty getting the CPA to <br /> write the letter to Broward County and they seriously doubted that they would be <br /> able to get the CPA to write another letter. Today, the VAB Clerk received a fax of <br /> the same letter, dated October 11, 2008, and addressed to Indian River VAB, <br /> however it had a different type font in the address from the rest of the letter. <br /> Chairman O'Bryan tried calling the CPA's Office, and did not reach him, and in <br /> searching on the internet, he learned that the name of the firm had been changed. <br /> Attorney Hancock read a case law from 1974 to the Board that had similar parallels <br /> to this hearing. He advised the VAB to focus on "extra ordinary circumstances" <br /> and to determine whether it would be prejudicial to the VAB process by filing 24 <br /> days late. <br /> L 2 <br /> Value Adjustment Board <br /> October 15, 2008 <br />
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