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Home My WebLink About04/19/2017 VABJEFFREY R. SMITH, CPA, CGFO, CGMA Clerk of Circuit Court & Comptroller Clerk to the Board and Value Adjustment Board 180127th Street Vero Beach, FL 32960 Telephone: (772) 226-1432 Fax: (772) 978-1857 E-mail: Axia@clerk.indian-river.org Web address: http://Clerk.indian-river.or2 AGENDA VALUE ADJUSTMENT BOARD (VAB) FINAL MEETING COUNTY ADMININSTRATION BUILDING A-102 WEDNESDAY, APRIL 19,2017,8:30 A.M. BOARD MEMBERS Susan Adams, Chairman Bob Solari, Vice Chairman Charles Searcy, School Board Member District 4 Todd Heckman, Business Citizen Member Duane Weise, Homesteaded Citizen Member 1. CALL TO ORDER 2. INVOCATION — Jeffrey R. Smith 3. PLEDGE OF ALLEGIANCE — School Board Member Charles Searcy 4. INTRODUCTIONS 5. APPROVAL OF MINUTES A. VAB Organizational Meeting of July 20, 2016 .................................................... 1-8 B. VAB Meeting Minutes of January 23, 2017 .......................................................9 -11 6. APPROVE AND ADOPT THE SPECIAL MAGISTRATES' RECOMMENDATIONS AS THE VALUE ADJUSTMENT BOARD'S DECISION AND AUTHORIZE DISTRIBUTION OF FORM DR485V, PURSUANT TO SECTION 194.032, F.S. A. 2016 VAB Recap.......................................................................................................12 B. 2016 Special Magistrates' Recommendations.........................................................13 7. AUTHORIZE AND APPROVE THE CHAIRMAN TO EXECUTE THE FOLLOWING FORMS PURSUANT TO F.S. 193.12 A. Tax Impact Notice DR -529 for Tax year 2016 ......................................................14 B. Certification Form DR -488 Real Property.......................................................15-16 C. Certification Form DR -488 Tangible Personal Property................................17-18 8. APPROVE RENEWAL OF THE AGREEMENT BETWEEN INDIAN RIVER COUNTY VALUE ADJUSTMENT BOARD AND MICHELLE NAPIER FOR LEGAL SERVICES, Pursuant to DOR Rule 12D-9.013(1) (C). A. Attorney Agreement.........................................................................................19-22 9. APPROVE THE PROPOSED REVISED SPECIAL MAGISTRATE CONTRACT A. Special Magistrate Revised Contract................................................................23-28 10. AUTHORIZE THE VALUE ADJUSTMENT BOARD CLERK TO SOLICIT FOR SPECIAL MAGISTRATES IN THE CAPACITY OF ATTORNEY, TANGIBLE AND APPRAISER FOR THE 2017 VAB HEARINGS. 11. PUBLIC COMMENT 12. OTHER BUSINESS 13. ADJOURNMENT JEFFREY R. SMITH, CPA, CGFO, CGMA Clerk of Circuit Court & Comptroller Clerk to the Board and Value Adjustment Board 180127th Street Vero Beach, FL 32960 Telephone: (772) 226-1432 Fax: (772) 978-1857 E-mail: AxiaQcl rk.india Agenda Item No. 5.A. .org Web address': littn://Clerk.indian-i VALUE ADJUSTMENT BOARD (VAB) ORGANIZATIONAL MEETING WEDNESDAY, JULY20 2016 - 9:00 A.M. COUNTY ADMINISTRATION BLDG. ")A' ROOM 102'\ The Value Adjustment Board (VAB) of Indian River County, Florida, met on Wednesday, July 20, 2016, at 9:00 a.m., in thJCounty Administration Building, 1801 27th Street, Building A, Room 102, Vero Beach, Florida: Present were Chairman Tim Zorc; Vice Chairman Wesley Davis; School Board Member`Charles Searcy; and Citizen Members Duane Weise and Todd Heckman. �Cx .7 Also present were VAB Attorney Michelle, Napier; Clerk of the Circuit Court and Comptroller Jeffrey'R Smith;+and VAS Clerks Terri Collins -Lister and Shelli Gagnon. Present from the Praperty�Appraiser's Office was Property Appraiser David Nolte; Office Manager Bruce Goodwyn; arid—Supervisor Janine Hicks representing the Property Appraiser. 1. =--'CALL TO ORDER f� Chairman Tim Zorc called t e meeting to order. 2. INVOCAtTION— Commissioner Tim Zorc, Chairman Chairman Zor\de it vered the Invocation. 3. PLEDGE OF ALLEGIANCE — Commissioner Wesley Davis, Vice Chairman The Value Adjustment Board recited the Pledge of Allegiance to the Flag. Value Adjustment Board Organizational Meeting Page 1 July 20, 2016 - 1- 4. APPROVE EXTENSION OF VAB ATTORNEY CONTRACT FOR ONE (1) ADDITIONAL YEAR COMMENCING JULY 21,2N7 2016, PURSUANT TO DOR RULE 12D -9.013(1)(C) 5. A. Second Amendment of the Attorney Agreement.........................................1-2 MOTION WAS MADE by Vice Chairman Davis, SECONDED by Citizen Member Weise, to approve the extension of the VAB Attorney AW Napier's Contract for one (1) additional year commencing July 21, 2017. School Board Member Searcy raised the questa extended for one year at this time. A dUm i Amendment of the Agreement between tip Indiai Board and Michelle Napier for Legal S --es and commencing on July 21, 2016 and ending7dJ ly__ amended to state on Page 1, Number 2: Pursues parties hereby extend the term =the July 21, 2016 meni.4g ending July 21, 201 MOTION WAS AMENDED by 1 - Member Member Weise;lreoard unanir Michelle Napier Con a�et for one and ending 21, 2(. oard Of on wghe contract was being n ensued==arding the Second River Counf Glue Adjustment hat the additioA#ly ar should be 017. The contract should be Paragraph 3.1 as noted above, the 'wement for one (1) additional year t. hvis, SECONDED by Citizen the extension of VAB Attorney year commencing on July 21, 2016 AN, PURSUANT TO F.S. 194.015 Commission Member Zorc of ewed the floor for nominations for Chairman. MOTI W WAS MUHE by Commissioner Davis, SECONDED by School Board Member = _arcy, to_M -elect Commissioner Tim Zorc as Chairman. There were no other nomia; io��or Chairman. Chairman ZoAc CALLED FOR A VOTE and the Board unanimously approved the re-election of Commissioner Tim Zorc as Chairman of the Value Adjustment Board for the Tax Year 2016. Chairman Zorc opened the floor for nominations for Vice Chairman. Value Adjustment Board Organizational Meeting Page 2 July 20, 2016 - 2 - MOTION WAS MADE by School Board Member Searcy, SECONDED by Citizen Member Heckman, to re-elect Commissioner Wesley S. Davis as Vice Chairman. There were no other nominations for Vice Chairman. Chairman Zorc CALLED FOR A VOTE and the Board unanimously approved to re-elect Commissioner Wesley S. Davis, as Vice Chairman of the Value Adjustment Board for the Tax Year 2016. 6. INTRODUCTIONS & CONTACT INFORMATION A. Introduction of Board Members/Board Clerk Introductions were made by all present. 7. 8. B. Board Members list and designated Value Adjustment Board Clerk Ter with a copy of the contact informati APPROVE VALUE ADJUSTMENT BOARD A. VAB Final Meeting Minutes ON MOTION by Citizen Member Board unanimouo --�—v�--ved the V �k's contact information 3 ,inter provided th oar_d members is =essible on &0 0-- website. 25, 2016 .:- ............................. 4-8 D by Vice Chairman Davis, the Minutes from January 25, 2016. APPROVE= -RES=OLUTION SETTING TH:U= FILING FEE TO BE NO MORE THAN $15 PER PARCEL FOS=THS 2916 PETITION FILING PERIOD, PURSUANT TO F.S.1940.13_ VAB Resolut IP2016-0`1--. : OW_ --TION by Chen Member Weise, SECONDED by Vice Chairman Davis, the Board ftimouslyproved the Value Adjustment Board Resolution 2016-01, setting the filing or tre 2016 petition filing period, as presented, and pursuant to F. S. 194.013. 9. APPOINT ONE ATTORNEY APPLICANT TO SERVE AS SPECIAL MAGISTRATE FOR EXEMPTION/CLASSIFICATION/TAX DEFERRAL HEARINGS AND ONE ATTORNEY APPLICANT AS AN ALTERNATE, PURSUANT TO F.S. 194.035 A. 2016 Special Magistrate Applicants List......................................................11 B. Karen Wonsetler, Esq........................................................................12-19 Value Adjustment Board Organizational Meeting Page 3 July 20,2016 -3- C. David Schmidt, Esq.......................................................................... 20-27 ON MOTION by Vice Chairman Davis, SECONDED by Citizen Member Weise, the Board unanimously approved the appointment of Attorney Karen Wonsetler, as the Attorney Special Magistrate for exemption, classification, assessment difference transfers, and tax deferral hearings for the VAB 2016 tax year. ON MOTION by Vice Chairman Davis, SECONDED by Citizen Member Weise, the Board unanimously approved the appointment of Attornavid Schmidt, as the Alternate Attorney Special Magistrate for exemptio%g assi ication, assessment difference transfers, and tax deferral hearings for the 2016 tax year. 10. SET THE RATE OF PAY FOR ATTORNEY Rate of pay for the past four years for Attori per hour. ON MOTION by Vice Chairman Davis, S ME - the Board unanimously approved a rate of pa3 paid to the Attorney Special W*Wlrates for the 11. APPOINT TWO OF THE FO AS SPECIAL MAGISTRATE APPRAISER A. Stephens B. Juliana Y C. Ro-ber-_C-N. Marcos E. AS AN A-LTERNA' TRATES has been $125.00 Citizen NLefrnber Heckman, to exceed $125.00 per hour, to be ,g-2016 tax year. TO SERVE VALUATION AND ONE ANT TO F.S. 194.035. -. ...................................................28-37 .............:.................................................38-47 ....................................................48-54 ....:_...................................................................... 55-60 -88-- Ve Collins-ListeAWAB 4lerk requested that the Board approve two Special Magic es and an Mernate Special Magistrate for the 2016 VAB Season to cover hearings=fit- repeaetitioners/agents from the previous VAB seasons and to cover potential cicts�if interest. After the Board reviewed and commented on the Special Magi§60---k Applications, the following action was taken: ON MOTION by Vice Chairman Davis, SECONDED by Citizen Member Heckman, the Board unanimously approved to appoint Stephen Neill, MAI and Juliana Young, MAI as the Appraiser Special Magistrates for the VAB 2016 tax year. ON MOTION by School Board Member Searcy, SECONDED by Vice Chairman Davis, the Board unanimously approved to appoint Julie Mikolsky as an Alternate Appraiser Special Magistrate for the VAS 2016 tax year. Value Adjustment Board Organizational Meeting Page 4 July 20,2016 -4- 12. SET THE RATE OF PAY FOR APPRAISER SPECIAL MAGISTRATES Rate of pay for the past five years for Appraiser Special Magistrates has been $105.00 per hour. ON MOTION by Vice Chairman Davis, SECONDED by Citizen Member Weise, the Board unanimously approved the rate of pay not to exceed $105.00 per hour for all Appraiser Special Magistrates for the VAB 2016 tax year. 13. APPOINT PAMELA ANDREA, APPRAISER— PI,-- T TO SERVE AS SPECIAL MAGISTRATE FOR TANGIBLE P_E_RSONAL`PROPERTY HEARINGS, PURSUANT TO F.S. 194.35, AND SET HO RL -Y. RATE OF-P-_z�Y, MILEAGE AND MAXIMUM RATE PER DAY FOR OVERNIGHT LODGING REIMBURSEMENT IN ACCORDANCE WITH F.S. 112.06_ A. Pamela Andrea, ASA ............................ ON MOTION by Vice Chairman the Board unanimously approved.- Magistrate pproved-Magistrate for Tangible Personal the rate of pay of 10 per hour, day for lodgingps-n-age at the 14. AUTHORIZE ....................................89-97 ;DN&CAl en Member Heckman, Lt of amela Andrea, as Special gs—f the VAB 2016 tax year at -n reimbursement of $100.00 per rate. A CONTRACT FOR EACH ON BEHALF OF THE FULL BOARD ample SpeciRO agistiaM .- reement................................................ 98-103 ON 1TION by V' ---Chairman Davis, SECONDED by Citizen Member Weise, the Board u�imously authorized the Chairman to execute a contract for each appointed Special M—agwtrate-_i behalf of the full Board. 15. DESIGNATEWAB ATTORNEY TO MAKE DETERMINATION FOR LATE FILE GOOD CAUSE REVIEWS AND LATE FILE RESCHEDULE GOOD CAUSE REQUESTS ON BEHALF OF THE FULL BOARD, PURSUANT TO DOR RULE 12D-9.015 (11)(D), 12D-9.019(5), and 12D-9.021(6), and (7) ON MOTION by Vice Chairman Davis, SECONDED by Citizen Member Heckman, the Board unanimously approved to designate VAB Attorney Michelle Napier to Value Adjustment Board Organizational Meeting Page 5 July 20, 2016 - 5 - make the determination for all good cause reviews on behalf of the full Board, pursuant to DOR Rules 12D -9.015(11)(D), 12D-9.019(5), and 12D-9.021(6) and (7). 16. DESIGNATE THE VAB ATTORNEY TO REVIEW ALL SPECIAL MAGISTRATES' RECOMMENDATIONS FOR LEGAL SUFFICIENCY MOTION WAS MADE by Vice Chairman Davis, SECONDED by Citizen Member Weise, to designate the Value Adjustment Board Attorn fMhelle Napier, to review all Special Magistrates' recommendations for legal sufency. Under Discussion, School Board Member Searcy re#erred to .VAB Meeting Agenda and questioned whether the VAB Attorney wdalwAuember of t -R IAB and if she could vote. VAB Clerk Collins -Lister offered4bo change future VAB eting Agendas to put the VAB Members separate from y=* faff. The Chairman CALLED THE QUESTION awe Board unanimously approved to designate Value Adjustment R -Mrd Attorney Mich_ a Napier, to review all Special Magistrates' recommendations fufficiency. =--= 17. DESIGNATE THE VAB ATTORNEY=TO==PROVIDE SPECIAL MAGISTRATE ORIENTATION_= =ON=HEARING G_tTIDELINT♦-S EVIDENCE EXCHANGE, A REVIEW OFHE -FLORIDA ADMINISTRATIVE CODE AND CURRENT PRACTICES -AND PROCEDURES MOTIAODMWAS Mme,_ by-NNOMMOinan Davis, SECONDED by Citizen Member Hnian, --t+_ nage Value Adjustment Board Attorney Michelle Napier, to ,guide Special istra% s tation on Hearing Guidelines, Evidence Exchange, a -re- w of the Flori ldmin rative Code and Current Practices and Procedures. A disc# &n ensuedOn the Special Magistrate Orientation and whether the County has held 6Atatio�=n prior years. Property Appraiser Nolte asked if the Department of Revenue's32) "training" would be used in the Orientation and noted it had been thrown out the Courts. He strongly objected to the use of the information contained in the DOR's training. VAS Attorney Napier pointed out that the VAB was required to follow the Florida Statutes and the Florida Administrative Code, and asked Property Appraiser Nolte to forward the Authority that he was basing his information on. The Chairman CALLED THE OUESTION and the motion carried unanimously. Value Adjustment Board Organizational Meeting Page 6 July 20, 2016 - 6 - 18. 19. APPROVE THE VAB CHAIRMAN TO REVIEW AND AUTHORIZE PAYMENT OF 2016-2017 VAB INVOICES ON BEHALF OF THE FULL BOARD MOTION WAS MADE by Vice Chairman Davis, SECONDED by School Board Member Searcy, to approve the VAB Chairman to review and authorize payment of VAB invoices on behalf of the full Board. Citizen Member Heckman asked if there was a dollar the Chairman could sign and if so, would it need to c discussion ensued on the VAB Budget and the Boar provide a copy of the budget, as well as a brealk categories at the next Organizational Meeting. The Chairman CALLED THE OUESTIOWand PUBLIC INPUT There was no public input. limit on the invoices that fig_ VAB for approval. A if the VAB Clerk would to VAB expenses by use VAB Clerk Terri Collins -Lister avisWI-SBoard thae Trim Notices would be mailed out on August 15, 2016, and----��.,aepte_W�e ;-was the final day for filing a petition. Hearing. d begin afteN ber 6,2W Chairman Zaffil eferred-_ uestion to Property Appraiser David Nolte and said that in St. Lucfe Comity, there was a sigrifficant movement on challenging the bee designation on agis th-�iee designation agricultural exemption on in -town- _ =m_erciaF7#_ipertf&: _==aced if Indian River County had experienced a1 thosl3s of issues= fterty Apprais=Tolte reed in the affirmative that petitions had been filed prV usly with thWANWAB f6r bee designation on agriculture property in Indian Rivets- ty. He plained that this designation could possibly destroy the agriculf l= industry because every piece of property a bee flew over would be classified MAIN— culture. A discussion followed on the petitions previously filed in Indian River==_nty for bee designation agricultural exemption on commercial zone properti and zoning designations. 20. ADJOURNMENT There being no further items, the meeting adjourned at 9:33 a.m. Value Adjustment Board Organizational Meeting Page 7 July 20,2016 -7- VALUE ADJUSTMENT BOARD Commissioner Susan Adams, VAB Chairman Approved: ATTEST: Jeffrey R. Smith, Clerk of Circuit Court and By: Terri Collins -Lister, Value Adjustment Board Organizational Meeting Page 8 July20,2016 -8- JEFFREY R. SMITH, CPA, CGFO, CGMA Clerk of Circuit Court & Comptroller Clerk to the Board and Value Adjustment Board 180127`" Street Vero Beach, FL 32960 Telephone: (772) 226-1432 Fax: (772) 978-1857 E-mail: Axia@clerk.india Web address: httn://.Clerl VALUE ADJUSTMENT COUNTY ADMINISTRATION BUILD MONDAY, JA Agenda Item No. 5.11. river.org 11 )�(VAB) MEETING ",CONFERENCE] The Value Adjustment Board (VAB) ofjndian River January 23, 2017, at 8:30 a.m., in the�Co"tyAdmini Building A, Room 102, Vero Beach, Florida. The ,pur Chairman and Vice -Chairman of the VAS. Present Commissioner Bob Solari; -School Board Member Ch; Duane Weise and Tod Heck i n. 11; 20 A1-102 unty, Florida, met on Monday, 1tion\Building, 1801 27th Street, e of this meeting was to elect a ,e .Co`mmissioner Susan Adams; s,Searcy; and Citizen Members Also present were- VAB Attorney Michelle 'Napier; Clerk of the Circuit Court and Comptroller Jeffrey R Smith; and VAB Clerks Terri Collins -Lister and Shelli Gagnon. 1. ,%,CALL TO 2. 3. Circuit `Court and Comptroller Jeffrey R. Smith called the meeting to order.N1 INVOCATION`= Clerk of the Circuit Court and Comptroller Jeffrey R. Smith Mr. Smith delivered the Invocation. PLEDGE OF ALLEGIANCE - Commissioner Bob Solari Commissioner Solari led the Pledge of Allegiance to the Flag. Value Adjustment Board Meeting January 23, 2017 Page 1 -9- 4. INTRODUCTIONS Introductions were made by all present. 5. ELECTION OF CHAIRMAN AND VICE CHAIRMAN (Pursuant to F.S. 194.015 — The Chairman Shall Be a Board of County Commission Member) 11 Mr. Smith opened the floor for nominations for MOTION WAS MADE by School Board ] Member Heckman, to elect Commissioner no other nominations for Chairman. Mr. Smith CALLED FOR A VOTE election of Commissioner Susan Ada Board for Tax Year 2017. Chairman Adams opened the Mar for MOTION WAS MADE by C Board Member Searcy, to elect were no other nominations for Chairman Adns CAL the electionrtlmiss Board for Tax V_ 01 Bob S ED by Citizen n. There were the Board unanimous droved the 6&hairffinn of the Valu diustment Vice Chairman. SECONDED By School as Vice -Chairman. There and the Board unanimously approved ice -Chairman of the Value Adjustment meeting adjourned at 8:40 a.m. Value Adjustment Board Meeting January 23, 2017 Page 2 -10- VALUE ADJUSTMENT BOARD Commissioner Susan Adams, VAS Chairman Approved: ATTEST: Jeffrey R. Smith, Clerk of Circuit Court and By: Terri Collins -Lister, Value Adjustment Board Meeting January 23, 2017 Page 3 -11- Agenda Item No. 6.A. .I JEFFREY R. SMITH, CPA, CGFO, CGMA Clerk of Circuit Court & Comptroller •cou.,r ` 180127th Street Vero Beach, FL 32960.,..•• Telephone: (772) 226-1995 Fax: (772) 978-1857 E-mail: Axia@indian-river.org Web address: http://Clerk.indian-river.org MEMORANDUM DATE: April 19, 2017 TO: Value Adjustment Board (VAB) FOR: Jeffrey R. Smith, Clerk of Circuit Court and Comptroller FROM: Terri Collins -Lister, Supervisor Value Adjustment. Board Clerk RE: Value Adjustment Board — 2016 Recap Below you will find a recap of the Value Adjustment Board activity for the 2016 tax cycle, all in accordance with Florida Statute 194 and the Department of Revenue Rule 12D-9. -12- 2015 2016 TOTAL PETITIONS 135 137 TOTAL WITHDRAWN 102 107 WITHDRAWN - AGREED WITH PAO 19 13 WITHDRAWN — ADMINISTRATIVE 1 0 WITHDRAWN - REACHED A SETTLEMENT BEFORE HEARING 42 64 WITHDRAWN - DROPPED THEIR ARGUMENT 15 26 WITHDRAWN - BY AGENT 18 0 WITHDRAWN - BY PETITIONER 4 4 WITHDRAWN — RESOLVED BY PAO 3 0 TOTAL HEARINGS SCHEDULED 26 18 NO SHOW AT HEARING 8 3 GRANTED 12 3 GRANTED IN PART 1 2 DENIED 5 10 TOTAL GOOD CAUSE 8 12 GOOD CAUSE DENIED 7 12 -12- Agenda Item No. 6.B. Value Adjustment Board ------- Special ______Special Magistrate Recommendations Board Review Date 4/19/2017 Tax Roll 4/12/2017 8:44:01AM Page 1 of 1 Taxable Value Before SM Recommended Recommended Petition # Parcel # OwnerName Adjustment Taxable Value Reduction Decision 2016-003 33402100005000000035.0 JOHN M DEBORAH S BRENNER $1,024,170 $1,024,170 $0 DENIED 2016-006 32392500008000000127.0 ROBERT ALAN JULIET MORGAN HAYNES $564,840 $513,570 $-51,270 GRANTED 2016-007 31391500024000000016.0 MARIA ZITA BERNARDINA JACINTO EZPELE" $4,195,060 $3,939,750 $-255,310 GRANTED IN PART 2016-008 31391500024000000013.0 MARIA ZITA BERNARDINA JACINTO EZPELE' $1,780,080 $1,113,500 $-666,580 GRANTED 2016-023 32403100007010000019.0 LYDIA DITTLER (1/2) SCHULMAN $282,610 $282,610 $0 DENIED 2016-028 33390100069000000003.0 WALGREEN CO $2,457,890 $2,457,890 $0 DENIED 2016-029 33390400032000000001.0 PUGET OF TEXAS $2,142,470 $2,142,470 $0 DENIED 2016-030 31392100000003000001.0 WALGREEN CO $1,963,060 $1,963,060 $0 DENIED 2016-031 32392200014000000001.0 G M INVESTMENTS LLC $2,161,740 $2,161,740 $0 DENIED 2016-034 32403000008000000011.0 JEFFREY A SURPRENANT $774,650 $723,190 $-51,460 GRANTED IN PART 2016-043 33391200015000000007.6 RONALD JASON (1/2) MACMILLAN $185,360 $185,360 $0 DENIED 2016-046 33392100020000000018.0 ROBERT J GINA ABEL $273,480 $273,480 $0 DENIED 2016-047 32390900012000200021.0 HOWARD JONI KHANI $259,900 $259,900 $0 DENIED 2016-053 32401800001000000079.0 KEVIN M SR TERRY E NOLAN $1,256,620 $1,025,773 $-230,847 GRANTED 2016-072 31391500019044000001.0 CRAIG ERIN REICHER $5,872,670 $5,872,670 $0 DENIED 2016-073 33400500011000000009.0 WYNNE BUILDING CORPORATION $2,478,540 $2,478,540 $0 DENIED 2016-076 32393200015000000106.0 STEVEN PATRICIA LITTLE $302,740 $302,740 $0 DENIED 2016-122 33392200001014000001.0 SPIEGEL PROPERTIES INC $1,683,500 $1,683,500 $0 DENIED Count: 18 18 Totals: $29,659,380 $28,403,913 $-1,255,467 4/12/2017 8:44:01AM Page 1 of 1 CiEPI RThTNT OF REVENUE TAX IMPACT OF VALUE ADJUSTMENT BOARD Indian River County Tax Year [iLo i Agenda Item No. 7.A. DR -52"3 R. 12109 FR;J`e 12,D-16. W2 Florida Admhistral re CNA---, Members of the Board Honorable Susan Adams Board of County Commissioners, District No. 1 Honorable Bob Solari Board of County Commissioners, District. No. 5 Honorable Charles Searcy School Board, District leo. 4 Ci�uzen Member Todd Heckman Business oviner vAthin the school district Citizen Member Duane Weise Homestead property owner The Value Adjustment Board (VAB) meets each year to hear petitions and make decisions relating to property tax assessments, exemptions, classifications, and tax deferrals. Summary of bear's Actions Chad's name Susan Adams, Chairman Number of Parcels :eduction in Shiftin Type of Property Exemptions Assessments* Both County Taxable Value Taxes Due to Board Actions Due to Board actions i;rer:ted Requested Reduced Requested Wft -drawn or Csetbed Residential 0 2 5 53 34 1,255,467 22,429 Commercial 0 0 0 is 11 s 0 $ 0 Industrial and miscellaneous 0 0 0 1 0 S 0 Agricultural or classified use 0 00 0 0 5 p 0 High-water recharge 0 0 0 0 os 0 0 Historic commercial or nonprofit 0 0 0 0 0S 0 0 Business machinery and equipment 0 0 0 31 30 �� 0 � 0 Vacant lots and acreage 00 0 32 31 S 0 0 TOTALS 0 2 5 135 107 1,255,467 22,429 Ali values snould oe county table values. School and other taxing authority values may differ. 'Include transfer of assessment difference (portability) requests. If you have aquestion abot.ah se actions,. Contact the Chair br ft --'Clerk of the Malate Ad usiment Board. Chad's name Susan Adams, Chairman Rhone 772-226-1442 ext. Clerk's name Jeffrey R. Smith Phone 772-226-1432 ext. -14- C 0 5 9 n FLORIDA, Agenda Item No. 7.B. CERTIFICATION OF THE VALUE ADJUSTI1 E -NT SOAR® Section 193.122, Florida Statutes R. 12109 Page 1 of 2 Rule 12D-16.002 Florida Administrative Code Tax Roll Year 1 2 1 0 1 1 6 The Value Adjustment Board of Indian River County, after approval of the assessment roll below by the Department of Revenue, certifies that all hearings required by section 194.032, F.S., have been held and the Value Adjustment Board is satisfied that the Check one. 0 Real Property F-] Tangible Personal Property assessment for our county includes all property and information required by the statutes of the State of Florida and the requirements and regulations of the Department of Revenue. On behalf of the entire board, I certify that we have ordered this certification to be attached as part of the assessment roll. The roll will be delivered to the property appraiser of this county on the date of this certification. The property appraiser will adjust the roll accordingly and make all extensions to show the tax attributable to all taxable property under the law. The following figures* are correct to the best of our knowledge: 1. Taxable value of Z real property n tangible personal property assessment roll as submitted by the property appraiser to the value adjustment board $ 14,599,956,853 2. Net change in taxable value due to actions of the Board $ 1,255,467 3. Taxable value of Z real property n tangible personal property assessment roll incorporating all changes due to action of the value adjustment board $ 14,589,701,386 *All values entered should be county taxable values. School and other taxing authority values may differ. Signature, Chair of the Value Adjustment Board Continued on page 2 4/19/2017 Date -15- Certification of the Value Adjustment Board R R 488 2/09 Page 2 of 2 PROCEDURES Tax Roll Year 1 2 1 0 1 1 6 The value adjustment board has met the requirements below. Check all that apply. The board: 1. Followed the prehearing checklist in Chapter 12D-9, Florida Administrative Code. Took all actions reported by the VAB clerk or the legal counsel to comply with the checklist. 0 2. Verified the qualifications of special magistrates, including if special magistrates completed the Department's training. 0 3. Based the selection of special magistrates solely on proper qualifications and the property appraiser did not influence the selection of special magistrates. 0 4. Considered only petitions filed by the deadline or found to have good cause for filing late. Z 5. Noticed all meetings as required by section 286.011, F.S. 0 6. Did not consider ex parte communications unless all parties were notified and allowed to object to or address the communication. 0 7. Reviewed and considered all petitions as required, unless withdrawn or settled by the petitioner. Z 8. Ensured that all decisions contained the required findings of fact and conclusions of law. 0 9. Allowed the opportunity for public comment at the meetings where the recommended decisions of special magistrates were considered or board decisions were adopted. 0 10. Addressed all complaints of noncompliance with the provisions of Chapter 194, Part I, Florida Statutes, and rule Chapter 12D-9, F.A.C., that were called to the board's attention. All board members and the board's legal counsel have read this certification. The board must submit this certification to the Department of Revenue before it publishes the notice of the findings and results required by section 194.037, F.S. On behalf of the entire value adjustment board, I certify that the above statements are true and that the board has met all the requirements in Chapter 194, F.S., and Department rules. After all hearings have been held, the board shall certify an assessment roll or part of an assessment roll that has been finally approved according to section 193.011, F.S. A sufficient number of copies of this certification shall be delivered to the property appraiser to attach to each copy of the assessment roll prepared by the property appraiser. 4/19/2017 Signature, chair of the value adjustment board Date -16- FLORIDA Agenda Item No. 7.C. CERTIFICATION OF THE VALUE ADJUSTMENT BOARD -_-UM-460 Section 193.122, Florida Statutes R. 12/09 Page 1 of 2 Rule 12D-16.002 Florida Administrative Code Tax Roll Year 1 2 1 0 1 1 1 6 The Value Adjustment Board of Indian River County, after approval of the assessment roll below by the Department of Revenue, certifies that all hearings required by section 194.032, F.S., have been held and the Value Adjustment Board is satisfied that the Check one. Real Property F,-/] Tangible Personal Property assessment for our county includes all property and information required by the statutes of the State of Florida and the requirements and regulations of the Department of Revenue. On behalf of the entire board, I certify that we have ordered this certification to be attached as part of the assessment roll. The roll will be delivered to the property appraiser of this county on the date of this certification. The property appraiser will adjust the roll accordingly and make all extensions to show the tax attributable to all taxable property under the law. The following figures* are correct to the best of our knowledge: 1. Taxable value of 1-1 real property Z tangible personal property assessment roll as submitted by the property appraiser to the value adjustment board $ 532,200,763 2. Net change in taxable value due to actions of the Board $ 0 3. Taxable value of 1:1 real property Z tangible personal property assessment roll incorporating all changes due to action of the value adjustment board $ 532,200,763 *All values entered should be county taxable values. School and other taxing authority values may differ. Signature, Chair of the Value Adjustment Board Continued on page 2 4/19/2017 Date -17- Certification of the Value Adjustment Board R R2,o9 Page 2 of 2 PROCEDURES Tax Roll Year 1 2 1 0 1 6 The value adjustment board has met the requirements below. Check all that apply. The board: Z 1. Followed the prehearing checklist in Chapter 12D-9, Florida Administrative Code. Took all actions reported by the VAB clerk or the legal counsel to comply with the checklist. 0 2. Verified the qualifications of special magistrates, including if special magistrates completed the Department's training. ✓0 3. Based the selection of special magistrates solely on proper qualifications and the property appraiser did not influence the selection of special magistrates. Z 4. Considered only petitions filed by the deadline or found to have good cause for filing late. Q 5. Noticed all meetings as required by section 286.011, F.S. Z 6. Did not consider ex parte communications unless all parties were notified and allowed to object to or address the communication. 0 7. Reviewed and considered all petitions as required, unless withdrawn or settled by the petitioner. Z 8. Ensured that all decisions contained the required findings of fact and conclusions of law. Z 9. Allowed the opportunity for public comment at the meetings where the recommended decisions of special magistrates were considered or board decisions were adopted. Z 10. Addressed all complaints of noncompliance with the provisions of Chapter 194, Part I, Florida Statutes, and rule Chapter 12D-9, F.A.C., that were called to the board's attention. All board members and the board's legal counsel have read this certification. The board must submit this certification to the Department of Revenue before it publishes the notice of the findings and results required by section 194.037, F.S. On behalf of the entire value adjustment board, I certify that the above statements are true and that the board has met all the requirements in Chapter 194, F.S., and Department rules. After all hearings have been held, the board shall certify an assessment roll or part of an assessment roll that has been finally approved according to section 193.011, F.S. A sufficient number of copies of this certification shall be delivered to the property appraiser to attach to each copy of the assessment roll prepared by the property appraiser. Signature, chair of the value adjustment board 4/19/2017 Date -18- Agenda Item No. 8.A. AGREEMENT BETWEEN THE INDIAN RIVER COUNTY VALUE ADJUSTMENT BOARD and MICHELLE D. NAPIER FOR LEGAL SERVICES This Agreement is made and entered into by and between the Indian River County Value Adjustment Board, 1801 27th Street, Vero Beach, Florida 32960 (hereinafter referred to as "Board"), and Michelle D. Napier, Napier & Rollin, PLLC Attorneys At Law, 1627 U.S. 1, Suite 222, Sebastian, Florida 32958 (hereinafter referred to as "Counsel "), on this 19th day of April 2017. WITNESSETH: WHEREAS, the Board needs the services of an attorney (and not the County Attorney) as provided by Chapter 194, Florida Statutes, for the purpose of representing the Board, giving legal advice to the Board, attendance at Board meetings and appeals; and WHEREAS, Counsel desires to provide such services to the Board as an independent contractor, WHEREAS, Counsel confirms she meets the qualifications of §194.035 Fla. Stat. (2008) in that she is not an elected or appointed official or an employee of Indian River County; she is a member of the Florida Bar for more than five years; and she shall not represent the Property Appraiser, the Tax Collector, any taxing authority or any property owner in any administrative or judicial review of property taxes during the time she shall serve as Counsel. NOW, THEREFORE, in consideration of the mutual terms and conditions, promises, covenants and payment hereinafter set forth, the Board and Counsel agree as follows: ARTICLE 1: SERVICES 1.1 The above recitals are true and correct and are hereby incorporated in to this agreement. 1.2 Counsel shall perform professional services to the Board as outside, independent contract Counsel. The Counsel's services shall include, but not be limited to the following: a. Attending all meetings of the Board pursuant to Chapter 194, Florida Statues; b. Providing prompt professional legal advice to the Board including, but not limited to research legal issues and prepare such opinions, memoranda and reports as requested by the Board or the administrative support staff of the Board; c. Counsel to the Board will advise Board members, Board staff and at times, special magistrates on the interpretation and application of relevant statutes, regulations and policies, including Chapters 193 through 196. -19- 1.3 Counsel shall be responsible for complying with all federal, state and local rules, regulations, statutes, laws or ordinances, regarding payment for his/her services under this Agreement, and any reporting requirements there under. Counsel agrees that she will not display or distribute business cards or otherwise advertise his/her business while serving as Counsel for the Board. 1.4 During any hours Counsel provides services to Board, Counsel shall devote his/her full time and effort to the services being performed for the Board. Counsel shall truthfully and accurately maintain all records and make such reports as the Board may require. Counsel shall comply with all requirements of Chapter 119 F.S. with all Board matters. 1.5 Should Counsel find that there may be the potential for a conflict of interest, the Counsel shall notify the Board and/or the Clerk to the Board in a timely manner. ARTICLE 2: FEES 2.1 The Board shall pay Counsel the rate of $125.00 per hour for his/her services, $ 75.00 for paralegal services and $50.00 for clerical services. 2.2 No travel expenses or travel time shall be paid for routine travel to and from the County Administration Building at 1801 27th Street, Vero Beach, Florida. Normal office supplies consumed in the course of this project will not be reimbursable. ARTICLE 3: TERM OF SERVICE 3.1 The term of this Agreement shall begin on April 19, 2017 and shall continue for a period of one year. If agreed upon by both the Board and Counsel, this agreement may be extended for two additional one year periods. Counsel shall notify the Clerk to the Board of any scheduling conflicts so that they may be resolved in a timely manner. 3.2 This Agreement may be terminated by the Board, with or without cause, by written notice to Counsel of the intent to terminate. Such termination shall be effective immediately upon receipt of such written notice of intent to terminate. Counsel may terminate with or without cause, upon 30 days written notice, to enable the Board to retain replacement Counsel. 3.3 In the event of termination, Counsel shall be entitled to compensation for services rendered and costs incurred through the effective date of termination. All finished or unfinished documents prepared by Counsel shall become the property of the Board and shall be delivered by Counsel to the Clerk to the Board immediately upon the effective date of termination. ARTICLE 4: METHOD OF BILLING AND PAYMENT 4.1 Counsel shall submit billings for payment of services actually rendered on a monthly basis to the Clerk of the Board for processing. Billings shall provide the nature of the services performed and shall include a summary of any amounts previously billed and any credits for amounts previously paid. 2 -20- 4.2 Counsel acknowledges that each billing must be reviewed and approved by the Clerk of the Board or its designee. Should the Clerk of the Board or its designee determine that the billing is not commensurate with services performed, work accomplished or hours expended, Counsel shall adjust billing accordingly. However, Counsel shall be entitled to payment of any portion of a billing not in dispute. 4.3 The Board shall pay Counsel's billings in accordance with Section 218.70 through 218.79, Florida Statues, the Local Government Prompt Payment Act. ARTICLE 5: STANDARDS AND CORRECTIONS 5.1 Counsel shall perform or furnish to the Board his/her professional services in accordance with the generally accepted standards of Counsel's services and with any laws, statutes, ordinances, codes, policies, rules and regulations governing Counsel's services hereunder. 5.2 Counsel shall, without additional compensation, correct and revise any errors, omissions, or other deficiencies in her work product, services, or materials arising from the negligent act, error or omission of Counsel. The foregoing shall be construed as an independent duty to correct rather than waiver of the Board's rights under any applicable statute of limitations. The review of, approval of, or payment for any of Counsel's work product, services, or materials shall not be construed to operate as a waiver of any of the Board's rights under this Agreement. ARTICLE 6: NO CONTINGENT FEES 6.1 Counsel certifies that she has not employed or retained any company or person, other than a bona fide employee working solely for Counsel, to solicit or secure this Agreement and that she has not paid or agreed to pay any person, company, corporation, individual or firm, other than a bona fide employee working solely for Counsel, any fee, commission, percentage, gift or other consideration contingent upon or resulting from the award or making of this Agreement. For the breach or violation of this provision, the Board shall have the right to terminate the Agreement without liability at its discretion, to deduct from the contract price, or otherwise recover, the full amount of such fee, commission, percentage, gift or consideration. ARTICLE 7: NO ASSIGNMENT 7.1 This Agreement, or any interest herein, shall not be assigned, transferred or otherwise encumbered, under any circumstances by Counsel without the prior written consent of the Board. Further, no portion of this Agreement may be performed by subcontractors or subconsultants without written notice to and approval of such action by the Board. ARTICLE 8: SEVERABILITY AND WAIVER 8.1 In the event any provision of this Agreement shall be held invalid and unenforceable, the remaining provisions shall be valid and binding upon the parties. One or more waivers by either party of any breach of any provision, term, condition or covenant shall not be construed by the other party as a waiver of any subsequent breach. 3 -21- ARTICLE 9: GOVERNING AND LAW VENUE 9.1 This Agreement shall be governed and construed in accordance with Florida law. In the event litigation arises involving the parties in connection with this Agreement, venue for such litigation shall be in Indian River County, Florida. ARTICLE 10: INDEPENDENT CONTRACTOR STATUS 10.1 Counsel is an independent contractor and is not an employee, servant, agent, partner or joint venturer of the Board. IN WITNESS WHEREOF the Board and Counsel has caused these presents to be executed in their names, the day and year first above written. (NAME) Signature of Counsel WITNESS: Attest: Jeffrey R. Smith Clerk of Circuit Court and Comptroller Deputy Clerk VALUE ADJUSTMENT BOARD OF INDIAN RIVER COUNTY, FLORIDA By: Susan Adams, Chairman VAB Approved: April 19, 2017 4 -22- �10RI04' Agenda Item No. 9.A. INDIAN RIVER COUNTY VALUE ADJUSTMENT BOARD AND SPECIAL MAGISTRATE AGREEMENT This Agreement is made and entered into by and between the Indian River County Value Adjustment Board, 1801 27th Street, Vero Beach, Florida 32960 (hereinafter referred to as 'BOARD"), and , whose address is (hereinafter referred to as "SPECIAL MAGISTRATE"), on WITNESSETH: WHEREAS, the BOARD needs the services of a Special Magistrate for the purpose of taking testimony at hearings, and making recommended findings of fact and conclusions of law to the BOARD and performing such other tasks as required by the Board, all as authorized by Florida Statutes Chapter 194, and the rules of the Florida Department of Revenue; and WHEREAS, the SPECIAL MAGISTRATE desires to provide such services to the BOARD as an independent contractor; and WHEREAS, the SPECIAL MAGISTRATE confirms He/she meets the qualifications of §194.035 Fla. Stat., and Rule Chapter 12D-9, F.A.C. and specifically in that • He/she is not an elected or appointed official or an employee of a taxing jurisdiction in the State of Florida; and, • He/she is a SPECIAL MAGISTRATE appointed to hear issues of exemptions, portability and classifications and a member of the Florida Bar with no less than 5 years of experience, or, • He/she is a SPECIAL MAGISTRATE appointed to hear issues regarding the valuation of real estate and is a state certified real estate appraiser, with not less than five years of experience in the area of ad valorem taxation, or real property valuation and/or • He/she is a designated member of a nationally recognized appraiser's organization with no less than five years of experience in tangible personal property valuation; and, • He/she shall not represent a person before the BOARD in any tax year during the time he/she shall serve as SPECIAL MAGISTRATE. -23- NOW, THEREFORE, in consideration of the mutual terms and conditions, promises, covenants and payment hereinafter set forth, the BOARD and SPECIAL MAGISTRATE agree as follows: ARTICLE 1: SERVICES 1.0 The above recitals are true and correct and are hereby incorporated into this agreement. 1.1 SPECIAL MAGISTRATE shall perform professional services to the BOARD as a SPECIAL MAGISTRATE. The SPECIAL MAGISTRATE'S services shall include, but not be limited to the following: a. Conducting hearings in accordance with the rules of the Florida Department of Revenue; b. Taking testimony and reviewing evidence at hearings for the Board pursuant to Chapter 194, Florida Statutes; c. Making recommended findings of fact and conclusions of law to the BOARD concerning the determination of the Indian River County Property Appraiser, within fourteen (14) calendar days of the conclusion of testimony of any case; d. Making a verbatim record of the proceedings and preserving any documentary evidence submitted for consideration. 1.2 SPECIAL MAGISTRATE shall be responsible for complying with all federal, state and local rules, regulations, statutes, laws or ordinances, regarding payment for his services under this Agreement, and any reporting requirements there under. SPECIAL MAGISTRATE agrees that he/she will not display or distribute business cards or otherwise advertise his/her business while serving as SPECIAL MAGISTRATE for the BOARD. 1.3 During any hours SPECIAL MAGISTRATE provides services to BOARD, SPECIAL MAGISTRATE shall devote his/her full time and effort to the services being performed for the BOARD. SPECIAL MAGISTRATE shall truthfully and accurately maintain all records and make such reports as the BOARD may require. SPECIAL MAGISTRATE shall comply with all requirements of Chapter 119 F.S. 1.4 The BOARD Clerk shall provide the SPECIAL MAGISTRATE the names of real and personal property owners contesting assessments upon execution of this agreement and after said names are known to the BOARD Clerk. If after review of the names, the SPECIAL MAGISTRATE finds that there may be the potential for a conflict of interest, the SPECIAL MAGISTRATE shall notify the BOARD Clerk and the BOARD Clerk shall reassign that case to an alternative SPECIAL MAGISTRATE. 1.5 The SPECIAL MAGISTRATE shall conduct all hearings in accordance with Florida Statutes, Chapter 194 and applicable Florida Department of Revenue Rules and Regulations and the BOARD'S Internal Procedures. 1.6 The SPECIAL MAGISTRATE will avoid all ex parte communications with taxpayers or Petitioners and representatives of the Indian River County Property Appraiser's Office. -24- ARTICLE 2: FEES 2.1 The BOARD shall pay or reimburse the SPECIAL MAGISTRATE the fees and expenses set forth in Exhibit "A" attached hereto and incorporated herein by reference. ARTICLE 3: TERM OF SERVICE 3.1 The term of this Agreement shall begin on the date of this agreement and shall continue until the later of (1) conclusion of the Value Adjustment Board hearings and issuance of the BOARD'S final decision, or (2) the termination, expiration or cessation of all appeals of remands to the Indian River County Property Appraiser or the SPECIAL MAGISTRATE, or reconsiderations directed to the Board. Hearings before the SPECIAL MAGISTRATE pursuant to § 194.032(1)(a) F.S. shall begin not earlier than 30 days and not later than 60 days after the mailing of the notice provided in s. 194.011(1). Hearings shall be held from Monday through Friday beginning at 9:00 am with the last scheduled hearing beginning at 2:00 pm each day. The SPECIAL MAGISTRATE shall prepare in writing his/her findings of fact, conclusions of law, and recommendations to the Value Adjustment Board. Time is of the essence in this regard (as more fully specified above in Paragraph 1.1(c)), because the Value Adjustment Board intends to meet as soon as possible after the completion of hearings. C'DE42 A T T d A r'_T9TD A TE shal � County Administfatien Building uiAil r-epei4s en that day's he i _ aplete and filed with the BOARD Gler-kAn the event a ease was heafd that requires additional r-esear-eh en the pai4 of the SPECIAL NLkGISTRATE, the wed a4 a Wer date, ; no ease lengef than 14 days r~,,,,, the da4e of the i.o.fin g SPECIAL MAGISTRATE shall notify the BOARD Clerk of any scheduling conflicts so that they may be resolved in a timely manner. 3.2 This Agreement may be terminated by either party, with or without cause, by written notice to the other party of the termination. Such termination shall be effective immediately upon receipt of such written notice but the BOARD may condition the effective date of such termination upon the SPECIAL MAGISTRATE'S performance of any duties or services hereunder. However, no termination for cause will be effective unless the defaulting party is first given ten (10) calendar days after receipt of notice of termination in which to cure the cause for termination. 3.3 In the event of termination, SPECIAL MAGISTRATE shall be entitled to compensation for services rendered through the effective date of termination. All finished or unfinished documents prepared by SPECIAL MAGISTRATE shall become the property of the BOARD and shall be delivered by SPECIAL MAGISTRATE to the BOARD immediately upon the effective date of termination. 3.4 In the event SPECIAL MAGISTRATE does not file reports with the Clerk within fourteen (14) days of the hearing, the Board, in its discretion, may elect to refuse to pay all or part of SPECIAL MAGISTRATE'S fee for those cases. ARTICLE 4: METHOD OF BILLING AND PAYMENT 4.1 SPECIAL MAGISTRATE the BOARD Clerk for p,.eeessing The Special Magistrate will maintain a record of time for his/her performance under this Agreement and shall submit billings for payment of services actually rendered on a monthly basis to the Clerk of the Board for processing. Billings shall provide the nature of services performed and shall include a summary of any amounts previously billed and credits for amounts previously paid L -we ees shall incl de -25- 4.2 SPECIAL MAGISTRATE acknowledges that each billing must be reviewed and approved by the BOARD Clerk or the BOARD'S designee. Should the BOARD Clerk or the BOARD'S designee determine that the billing is not commensurate with services performed, work accomplished or hours expended, SPECIAL MAGISTRATE shall adjust billing accordingly. However, SPECIAL MAGISTRATE shall be entitled to payment of any portion of a billing not in dispute. 4.3 The BOARD shall pay SPECIAL MAGISTRATE'S billings in accordance with Section 218.70 through 218.79, Florida Statutes, the Florida Prompt Payment Act. ARTICLE 5: STANDARDS AND CORRECTIONS 5.1 SPECIAL MAGISTRATE shall perform or furnish to the BOARD his/her professional services in accordance with the generally accepted standards of Special Magistrate services and in accordance with any laws, statutes, ordinances, codes, policies, rules and regulations governing Special Magistrate services hereunder. 5.2 SPECIAL MAGISTRATE shall, without additional compensation, correct and revise any errors, omissions, or other deficiencies in his/her work product, services, or materials arising from the negligent act, error or omission of SPECIAL MAGISTRATE. The foregoing shall be construed as an independent duty to correct rather than waiver of the BOARD'S rights under any applicable statute of limitations. The review of, approval of, or payment for any of SPECIAL MAGISTRATE'S work product, services, or materials shall not be construed to operate as a waiver of any of the BOARD'S rights under this Agreement, or cause of action the BOARD may have arising out of the performance of this Agreement. ARTICLE 6: NO CONTINGENT FEES 6.1 SPECIAL MAGISTRATE certifies that he/she has not employed or retained any company or person, other than a bona fide employee working solely for SPECIAL MAGISTRATE, to solicit or secure this Agreement and that he/she has not paid or agreed to pay any person, company, corporation, individual or firm, other than a bona fide employee working solely for SPECIAL MAGISTRATE, any fee, commission, percentage, gift or other consideration contingent upon or resulting from the award or making of this Agreement. For the breach or violation of this provision, the BOARD shall have the right to terminate the Agreement without liability at its discretion, to deduct from the contract price, or otherwise recover, the full amount of such fee, commission, percentage, gift or consideration. ARTICLE 7: NO ASSIGNMENT 7.1 This Agreement, and all duties described herein as in Florida Statutes Chapter 194 and the Florida Department of Revenue's Rules shall not be assigned, transferred or performed by subcontractors or sub -consultants, or otherwise encumbered, under any circumstances by SPECIAL MAGISTRATE without the prior written consent of the BOARD. The BOARD is relying upon the SPECIAL MAGISTRATE'S personal services, qualifications and expertise. ARTICLE 8: SEVERABILITY AND WAIVER 8.1 In the event any provision of this Agreement shall be held invalid and unenforceable, the remaining prZ"ions shall be valid and binding upon the parties. One or more waivers by either party of any breach of any provision, term, condition or covenant shall not be construed by the other party as a waiver of any subsequent breach. ARTICLE 9: GOVERNING AND LAW VENUE 9.1 This Agreement shall be governed and construed in accordance with Florida law. In the event litigation arises involving the parties in connection with this Agreement, venue for such litigation shall be in Indian River County, Florida. ARTICLE 10: INDEPENDENT CONTRACTOR STATUS 10.1 SPECIAL MAGISTRATE is an independent contractor and is not an employee, servant, agent, partner or joint venture of the BOARD. The SPECIAL MAGISTRATE shall be solely responsible for the taxation and payment of taxes on all compensation for services rendered and any reporting requirements. IN WITNESS WHEREOF the BOARD and SPECIAL MAGISTRATE have caused these presents to be executed in their names, the day and year first above written. SPECIAL MAGISTRATE WITNESS: VALUE ADJUSTMENT BOARD OF INDIAN RIVER COUNTY, FLORIDA Susan Adams, Chairman VAB Approved: Attest: JEFFREY R. SMITH, Clerk of Circuit Court and Comptroller Lo ATTACHMENT: Exhibit "A" Approved as to form and legal sufficiency: Michelle Napier, Esquire, Legal Counsel to Indian River County Value Adjustment Board Deputy Clerk -27- INDIAN RIVER COUNTY VALUE ADJUSTMENT BOARD AND «First» «Last», «Title» SPECIAL MAGISTRATE AGREEMENT EXHIBIT "A" ARTICLE 2: FEES 2.1 The BOARD shall pay the «Title» SPECIAL MAGISTRATE at the rate of orate » per hour for his/her services. SPECIAL MAGISTRATE shall be paid for a minimum of two (2) hours of his or her time for each day the SPECIAL MAGISTRATE is scheduled and reports for hearings. 2.2 The Board shall not reimburse the Special Magistrate for office supplies expended or consumed during the rendering of the Services described in the Agreement. 2.3 The Board shall not reimburse the Special Magistrate for travel time, expenses, and costs ofperforming the services during the rendering of the Services described in the Agreement. -28-