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• the property that he was arguing, and since the current legal owner did not file the petition, the <br />hearing was stopped and remanded to the VAB Attorney for further action. <br />It appeared to Commissioner Davis that Mr. Boyle needed to go back to the Legislature, <br />and Mr. Boyle confirmed that he was already looking into it. He added that the Legislature <br />recognized a loop hole in the Law. He continued by reading Florida Statute 193.155(9)(a) that <br />authorizes the Property Appraiser to correct an error once it is found. Mr. Boyle was not aware <br />of that part of the Statute at the hearing, and he did not know that he was going to be denied a <br />hearing, and he was appealing to the Board to grant him a hearing with the Special Magistrate. <br />Attorney Berg clarified that the evidence clearly shows there was an error, and secondly <br />the intent of the Constitutional amendment under "Save Our Homes" is really to give the <br />taxpayer regress so that they get a fair, just, evaluation of their property, and he asked that the <br />Petition be remanded back to the Special Magistrate under the provision that the Special <br />Magistrate can correct these errors and let Mr. Boyle put on his evidence. <br />Board Member MacKay thought Mr. Boyle filed the wrong petition form to argue <br />1111 Portability with the VAB. The VAB Attorney Hancock agreed. <br />• <br />D. DISCUSSION BY PROPERTY APPRAISER DAVID NOLTE, OR HIS DESIGNEE <br />Attorney Eric Barkett, representing the Property Appraiser David Nolte, stated, in <br />general, everything that Mr. Boyle said he agreed with. He stated that this situation was unique <br />because Mr. Boyle was arguing that the property value should be increased because the <br />assessment was too low. With the current interpretation of the law, Attorney Barkett said Mr. <br />Boyle does not have the standing to go forward with this. <br />Attorney Berg continued to argue this appeal stating that the CAMA value was wrong, <br />and that his client was attempting to raise the CAMA value only for 2009. <br />Value Adjustment Board Final Meeting <br />March 22, 2010 <br />5 <br />