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copy 4. INTRODUCTIONS <br /> A. Charles Searcy, School Board Member <br /> Vice Chairman Davis introduced newly appointed School Board Member Charles Searcy. <br /> 5. APPROVAL OF MINUTES OF VAB ORGANIZATIONAL MEETING OF <br /> AUGUST 11, 2014 <br /> ON MOTION by School Board Member Searcy, SECONDED <br /> by Citizen Member Weise, by a 4-0 vote, Chairman Zorc was <br /> absent; the Board approved the Value Adjustment Board <br /> Organizational Meeting Minutes of August 11, 2014, as <br /> written. <br /> 6. APPROVE AND ADOPT THE SPECIAL MAGISTRATES' <br /> RECOMMENDATIONS AS THE VALUE ADJUSTMENT BOARD'S DECISION AND <br /> AUTHORIZE DISTRIBUTION OF FORM DR485V, PURSUANT TO SECTION 194.032 <br /> F.S. <br /> Cry A. 2014 VAB RECAP <br /> ON MOTION by Citizen Member Weise, SECONDED by <br /> School Board Member Searcy, by a 4-0 vote, Chairman Zorc <br /> was absent; the Board approved the 2014 Value Adjustment <br /> Board Recap, as submitted. <br /> B. SPECIAL MAGISTRATES' RECOMMENDATIONS <br /> Vice Chairman Davis asked the Board to approve and adopt the Special Magistrates' <br /> recommendations as presented and asked if there were any questions and/or comments. <br /> Mr. Eric Barkett, Attorney for the Indian River County Property Appraiser, commented <br /> in regards to Petitions 2014-036, 2014-039, 2014-109, and 2014-110, and he believed Special <br /> Magistrate Julianna Young strayed from the essential requirements of the law in her <br /> recommendations by applying 15% based on her interpretation of the eighth criterion. He <br /> pointed out that she followed the Florida Department of Revenue (DOR) Training Manual, <br /> which was to listen to the evidence, find a number, and if she finds the eighth criterion (the cost <br /> of sale)was not incorporated, she was to make the necessary adjustment. <br /> L <br /> 2015 VAB Final Meeting for 2014 Tax Year Page 2 <br /> February 18, 2015 <br />