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INDIAN RIVER COUNTY VALUE ADJUSTMENT BOARD * * RESOLUTION 2014 —1 �LORIOy' WHEREAS, Chapter 194, Florida Statutes, Section 194.013, Administrative and Judicial Review of Property Taxes and Chapter 1213-9, Florida Administrative Code, Section 1213- 9.013(1)(k), provides that at one organizational meeting, the Value Adjustment Board of Indian River County, Florida shall adopt or ratify by resolution any filing fee for petitions for that year, in an amount not to exceed $15 for each separate parcel of property, real or personal, covered by the petition and subject to appeal; and WHEREAS, Chapter 194, Florida Statutes, Section 194.013(1), provides that no such filing fee may be required with respect to an appeal from the disapproval of homestead exemption under Section 196.151, F.S., or from the denial of tax deferral under Section 197.2425, F.S.; and WHEREAS, Chapter 194, Florida Statutes, Section 194.013(1), provides that only a single filing fee shall be charged as to any particular parcel of property despite the existence of multiple issues and hearings pertaining to such parcel; and WHEREAS, Chapter 194, Florida Statutes, Section 194.013(1), provides that for joint petitions filed pursuant to Section 194.011(3)(e) or (f), F.S., a single filing fee shall be charged. Such fee shall be calculated as the cost of the special magistrate for the time involved in hearing the joint petition and shall not exceed $5 per parcel. Said fee is to be proportionately paid by affected parcel owners; and WHEREAS, Chapter 194, Florida Statutes, Section 194.013(2), provides that the Value Adjustment Board shall waive the filing fee with respect to a petition filed by a taxpayer who demonstrates at the time of filing, by an appropriate certificate or other documentation issued by the Department of Children and Family Services and submitted with the petition, that the petitioner is then an eligible recipient of temporary assistance under Chapter 414; and