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ON MOTION by Commissioner Adams, SECONDED BY <br />Commissioner Ginn, the Board unanimously adopted <br />Resolution No. 2002-067 opposing provisions of Chapter 2002- <br />18, Laws of Florida, and urging legislation making the <br />appointment of Value Adjustment Special Masters a local <br />option, and urging the repeal of Subsection 194.011(4), Florida <br />Statutes. <br />RESOLUTION 2002- 067 <br />A RESOLUTION OF THE BOARD OF COUNTY <br />COMMISSIONERS OF INDIAN RIVER COUNTY, <br />FLORIDA, OPPOSING PROVISIONS OF CHAPTER 2002- <br />18, LAWS OF FLORIDA, AND URGING LEGISLATION <br />MAKING THE APPOINTMENT OF VALUE ADJUSTMENT <br />SPECIAL MASTERS A LOCAL OPTION, AND URGING <br />THE REPEAL OF SUBSECTION 194.011(4), FLORIDA <br />STATUTES. <br />WHEREAS, Section 4, Chapter 2002-18, Laws of Florida, amending Section <br />194.035, Florida Statutes, provides for the Value Adjustment Board's mandatory <br />appointment of special masters to hear issues of exemptions and classifications, the <br />valuation of real estate, and the valuation of tangible personal property in counties <br />having a population of more than 75,000 and <br />WHEREAS, Section 4, Chapter 2002-18, Laws of Florida, amending Section <br />194.035, Florida Statutes, provides for the reimbursement of counties with a population <br />of 75,000 or less for payments made to special masters, and is silent regarding <br />reimbursement of counties with a population of more than 75,000; and <br />WHEREAS, Indian River County has a population in excess of 75,000, and <br />WHEREAS, Section 2, Chapter 2002-18 adds subsection (4) to Section 194.011, <br />Florida Statutes, requiring petitioners and the Property Appraiser to exchange <br />documentation evidencing value and the Property Appraiser to analyze and respond to <br />the taxpayer's evidence within five days. Since the Property Appraiser cannot analyze <br />and respond to hundreds of petitions in a 5 -day period, the legislation limits the number <br />of hearings which can be scheduled on one day, thus spreading the hearings over many <br />months, and increasing the Special Master and Value Adjustment Board Hearing costs <br />geometrically; and <br />WHEREAS, over the past decade about 200 petitions have been filed annually <br />with the Indian River County Value Adjustment Board and typically 100 of those <br />petitions are disposed of by the Property Appraiser prior to hearing and the remaining <br />100 are determined by the Value Adjustment Board in 3 days of hearings and at slight <br />expense to the taxpayers of the County; and <br />September 17, 2002 <br />28 <br />• <br />