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• <br /> fees imposed shall be paid to the Clerk of the Value Adjustment Board at the time of filing. If <br /> such fees are not paid at that time, the petition shall be deemed invalid and shall be rejected; and <br /> WHEREAS, Chapter 194, Florida Statutes, Section 194.013(4), provides that all filing <br /> fees collected by the Clerk shall be allocated and used to defray, to the extent possible, the costs <br /> incurred in connection with the administration and operation of the Value Adjustment Board; <br /> NOW THEREFORE, be it resolved by the Value Adjustment Board of Indian River <br /> County, Florida,that: <br /> Section 1. Single Parcel Fee. A petition must be accompanied by a filing fee paid to the <br /> Board Clerk in an amount of $15.00 for each separate parcel of property, real or personal <br /> covered by the petition and subject to appeal. Only a single filing fee shall be charged to any <br /> particular parcel of property, despite the existence of multiple issues or hearings pertaining to <br /> such parcels. <br /> Section 2. Joint Parcel Fee. Only a single filing fee shall be charged for joint petitions <br /> and such fee shall be calculated as the cost of the time required for the special magistrate in <br /> hearing the joint petition and shall be $5 per parcel for each additional parcel included in the <br /> petition, in addition to any filing fee for the petition, and said fee is to be proportionately paid by <br /> affected parcel owners. <br /> Section 3. Homestead Exemption Fee. No filing fee shall be required with respect to an <br /> appeal from the disapproval of a timely filed application for homestead exemption or from the <br /> denial of a homestead tax deferral. <br /> Section 4. Waiver of Fee. The Value Adjustment Board or its designee shall waive the <br /> filing fee with respect to a petition filed by a taxpayer who demonstrates at the time of the filing <br /> by submitting with the petition documentation issued by the Department of Children and Family <br /> Services that the petitioner is currently an eligible recipient of temporary assistance under <br /> Chapter 414, Florida Statutes. <br /> 2 <br />