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INDIAN RIVER COUNTY VALUE ADJUSTMENT BOARD <br /> RESOLUTION 2012— 1 <br /> WHEREAS, Chapter 194, Florida Statutes, Section 194.013, Administrative and Judicial <br /> Review of Property Taxes and Chapter 12D-9, Florida Administrative Code, Section 12D- <br /> 9.013(1)(k), provides that at one organizational meeting, the Value Adjustment Board of Indian <br /> River County, Florida shall adopt or ratify by resolution any filing fee for petitions for that year, <br /> in an amount not to exceed $15 for each separate parcel of property, real or personal, covered by <br /> the petition and subject to appeal; and <br /> WHEREAS, Chapter 194, Florida Statutes, Section 194.013(1), provides that no such <br /> filing fee may be required with respect to an appeal from the disapproval of homestead <br /> exemption under Section 196.151, F.S., or from the denial of tax deferral under Section <br /> 197.2425, F.S.; and <br /> WHEREAS, Chapter 194, Florida Statutes, Section 194.013(1), provides that only a <br /> single filing fee shall be charged as to any particular parcel of property despite the existence of <br /> multiple issues and hearings pertaining to such parcel; and <br /> WHEREAS, Chapter 194, Florida Statutes, Section 194.013(1), provides that for joint <br /> petitions filed pursuant to Section 194.011(3)(e) or (f), F.S., a single filing fee shall be charged. <br /> Such fee shall be calculated as the cost of the special magistrate for the time involved in hearing <br /> the joint petition and shall not exceed $5 per parcel. Said fee is to be proportionately paid by <br /> affected parcel owners; and <br /> WHEREAS, Chapter 194, Florida Statutes, Section 194.013(2), provides that the Value <br /> Adjustment Board shall waive the filing fee with respect to a petition filed by a taxpayer who <br /> demonstrates at the time of filing, by an appropriate certificate or other documentation issued by <br /> the Department of Children and Family Services and submitted with the petition, that the <br /> petitioner is then an eligible recipient of temporary assistance under Chapter 414; and <br /> WHEREAS, Chapter 194, Florida Statutes, Section 194.013(3), provides that all filing <br /> 1 <br />