HomeMy WebLinkAbout2002-067 RESOLUTION 2002- 067
A RESOLUTION OF THE BOARD OF COUNTY
COMMISSIONERS OF INDIAN RIVER COUNTY,
FLORIDA, OPPOSING PROVISIONS OF CHAPTER 2002-
18, LAWS OF FLORIDA, AND URGING LEGISLATION
MAKING THE APPOINTMENT OF VALUE ADJUSTMENT
SPECIAL MASTERS A LOCAL OPTION, AND URGING
THE REPEAL OF SUBSECTION 194.011(4), FLORIDA
STATUTES.
WHEREAS, Section 4, Chapter 2002-18, Laws of Florida, amending Section
194.035, Florida Statutes, provides for the Value Adjustment Board's mandatory
appointment of special masters to hear issues of exemptions and classifications, the
valuation of real estate, and the valuation of tangible personal property, in counties
having a population of more than 75,000; and
WHEREAS, Section 4, Chapter 2002-18, Laws of Florida, amending Section
194.035, Florida Statutes, provides for the reimbursement of counties with a population
of 75,000 or less for payments made to special masters, and is silent regarding
reimbursement of counties with a population of more than 75,000; and
WHEREAS, Indian River County has a population in excess of 75,000, and
WHEREAS, Section 2, Chapter 2002-18 adds subsection (4) to Section 194.011,
Florida Statutes, requiring petitioners and the Property Appraiser to exchange
documentation evidencing value and the Property Appraiser to analyze and respond to
the taxpayer's evidence within five days. Since the Property Appraiser cannot analyze
and respond to hundreds of petitions in a 5-day period, the legislation limits the number
of hearings which can be scheduled on one day, thus spreading the hearings over many
months, and increasing the Special Master and Value Adjustment Board Hearing costs
geometrically; and
WHEREAS, over the past decade about 200 petitions have been filed annually
with the Indian River County Value Adjustment Board and typically 100 of those
petitions are disposed of by the Property Appraiser prior to hearing and the remaining
100 are determined by the Value Adjustment Board in 3 days of hearings, and at slight
expense to the taxpayers of the County; and
WHEREAS, Special Masters have not been necessary in Indian River County in
the past, but are now mandated at what will be a substantial expense to Indian River
County and the School Board;
BE IT RESOLVED by the Board of County Commissioners of Indian River
County, Florida,as follows:
... .. ............
RESOLUTION NO. 2002- 067
1. The Indian River County Board of County Commissioners opposes the
mandatory appointment of special masters to hear issues of exemptions and
classifications, the valuation of real estate, and the valuation of tangible personal
property, in counties having a population of more than 75,000, as provided in Section 4,
Chapter 2002-18, Laws of Florida.
2. The Indian River County Board of County Commissioners urges the
Florida Legislature to further amend Section 194.035, Florida Statutes, to provide that
appointment of special masters to hear issues of exemptions and classifications, the
valuation of real estate, and the valuation of tangible personal property, be a local
option subject to adoption by the boards of county commissioners of individual Florida
counties.
3. The Indian River County Board of County Commissioners urges the
Florida Legislature to repeal subsection (4) of Section 194.011, Florida Statutes.
4. The Clerk to the Board of County Commissioners is directed to send
certified copies of this Resolution to members of Indian River County's legislative
delegation and to the chairman and executive director of the Florida Association of
Counties.
The resolution was moved for adoption by Commissioner
Adams and the motion was seconded by Commissioner
Ginn , and, upon being put to a vote, the vote was as follows:
Chairman Ruth M. Stanbridge A„P
Vice Chairman John W. Tippin Aye
Commissioner Caroline D. Ginn Ave
Commissioner Fran B. Adams Aye
Commissioner Kenneth R. Macht Aye
3
, The Chairman thereupon declared the resolution duly passed and adopted this
1 nth day of Seofiemb" r/ x s
2002.
BOARD OF COUNTY COMMISSIONERS
Attp artonCa INDIAN RIVER COUNTY, FLORIDA
By ' ' By
Deputy Clerk' ' Ruth M. Stanbridge, Ch irman
APPROVE' 3 AS-TO"O FORM
hEGAL--5UFP1CIENC;y
s ... 2
YkIILLlA[A G. GOLL[F-IS !I
DEPUTY COUNTY ATTORNEY
Of
School District
Indian River Count
"A CommUNITY Partnership Toward Educational Excellence"
SCHOOL BOARD
Dorothy Talbert October 25, 2002
District I
Steven Mohler
District Mrs. Ruth Stanbridge
R.Craig McGarvey,Ed.D. Chairman of the Board of County Commission
District Indian River County
1840 25th Street
Herbert L.Bailey
District 4 Vero Beach FL 32960-3365
Kathryn A.Wilson Dear Mrs. Stanbridge:
District 5 g
Dr.Roger Dearing The School Board voted unanimously in favor of Resolution No. 2003-04,
Superintendent in opposition of the Special Master Requirement for the Value Adjustment
Board Hearings. This Resolution is in support of Resolution #2002-067 of
the Board of County Commissioners of Indian River County Florida,
opposing provisions of Chapter 2002-18, laws of Florida urging legislation
making the appointment of Value Adjustment Special Masters a local
option, and urging the repeal of Subsection 194.011(4), Florida Statutes.
Attached is the original Resolution #2003-04, to be sent with your
Resolution #2002-067 to members of Indian River County's legislative
delegation and to the chairman and executive director of the Florida
Association of Counties. If you have any questions, please contact my
office at 564-3200.
Sincerely,
°' � Ep
Steven Mohler
School Board Member OCT '? 9
2042
SM/jas CLERK T THE BOgR
Cc: Dr. Roger Dearing, Superintendent of Schools D
G. Russell Petersen, Board Attorney
1990 25th Street . Vero Beach, Florida 32960
Telephone: 561-564-3200. Suncom Number: 257-1011 .Fax: 561-564-3105
Equal Opportunity Educator and Employer
RESOLUTION NO. 2003-04
A Resolution of the School Board of Indian River County in Agreement with
Resolution #2002-067 of the Board of County Commissioners of Indian River
County Florida, Opposing`Provisions of Chapter 2002-18, Laws of Florida, And
urging Legislation Making the Appointment of Value Adjustment Special
Masters a Local Option, and Urging the Repeal of Subsection 194.011(4),Florida
Statutes. -
BE IT RESOLVED THAT the School Board of Indian River County,hereby, opposes.
the mandatory appointment of special masters to hear issues of exemptions and
classifications, the valuation of real estate, and the valuation of tangible personal property
in counties having a population of more than 75,000,as provided in Section 4, Chapter
2002-18, Laws of Florida.
The School Board of Indian River County, hereby, urges the Florida Legislature to
further amend Section 194.035, Florida Statutes, to provide that appointment of special
masters to hear issues of exemptions and classifications, the valuation of real estate, and
the valuation of tangible personal property, be a local option subject to adoption by the
boards of county commissioners'of individual Florida counties.
The School Board of Indian River County, hereby, urges the Florida Legislature to repeal
subsection(4) of Section 194.011,Florida Statutes.
The Clerk to the Board of County Commissioners is directed to send certified copies of
this Resolution to members of Indian River'County's legislative delegation and to the
chairman and executive director of the Florida Association of Counties.
IN WITNESS WHEREOF, we have hereunto'set our hands and caused the seal of the
School District of Indian River County to be affixed this 22nd day of October, in the year
of our Lord Two Thousand and Two.
Steven Mohler, airman
Herbert L.Bailey Vice--Chaifran
D rothy The Board mberD
R. Cr ig McGarve' , E . D.,B rd M er
TES BY:
Ka ryn A. ilson,Board Member
D
Dr. Roger D ng, Superintendent of Sc ool and Secretary to the School Board of
Indian River County