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L <br />On Motion by Board Member Spytek, Seconded by <br />Board Member MacKay, the Board unanimously <br />approved to accept the Special Magistrate's <br />recommendation for Petition #2008-0441, Anton <br />Forbes. <br />(Clerk's Note: Item 6.B. was an addition to the Agenda.) <br />B. Petitions Relating to Exemptions <br />2008-0415 — David Riker - Appealing the Special Magistrate's Recommendation <br />After review and discussion, the Board determined that this matter pertained to an <br />interpretation of the law, and the Board Members felt this matter would be better handled by a <br />Judge in Circuit Court. <br />Attorney Hancock explained that the petitioner failed to establish the burden of proof. <br />On Motion by Board Member Flescher, Seconded by <br />Board Member MacKay, the Board unanimously <br />approved to accept the Special Magistrate's <br />recommendation for Petition #2008-0415, David Riker. <br />7. ACT UPON THE RECOMMENDATIONS OF THE SPECIAL MAGISTRATES <br />RELATING TO THE PETITIONS FOR THE 2008 TAX YEAR, AND AUTHORIZE <br />THE CLERK'S OFFICE TO PUBLISH THE TAX IMPACT NOTICE <br />(Clerk's Note: Chairman O'Bryan requested separate motions for this Agenda item). <br />On Motion by Board Member MacKay, Seconded by <br />Board Member Spytek, the Board unanimously <br />approved to accept Special Magistrate Julie Zahniser's <br />decisions for the exemption and agriculture hearings. <br />On Motion by Board Member MacKay, Seconded by <br />Board Member Spytek, the Board unanimously <br />approved to accept Special Magistrate Michael <br />Armbruster's decisions for the valuation and tangible <br />hearings. <br />On Motion by Board Member Spytek, Seconded by <br />Board Member Flescher, the Board unanimously <br />authorized the Clerk's Office to publish the Tax Impact <br />Notice. <br />Value Adjustment Board <br />March 27, 2009 <br />3 <br />