HomeMy WebLinkAbout2017-1VABINDIAN RIVER COUNTY VALUE ADJUSTMENT BOARD
RESOLUTION 2017 —1
WHEREAS, Chapter 194, Florida Statutes, Section 194.013, allows the Value Adjustment
Board, hereafter "VAB", to adopt a Resolution imposing a filing fee on each separate parcel of
property covered by a petition.
NOW, THEREFORE, BE IT RESOLVED BY THE 2017 INDIAN RIVER COUNTY
VALUE ADJUSTMENT BOARD THAT:
1. There is hereby authorized, established, and imposed a filing fee upon each separate, parcel
of property covered by petitions file pursuant to Section 194.011, Florida Statutes.
2. The filing fee shall be $15.00 for each separate, non-contiguous parcel of property, real or
personal, covered by a petition filed pursuant to Section 194.011, Florida Statutes, and
subject to appeal. An owner of contiguous, undeveloped parcels may file with the VAB, a
single joint petition if the Property Appraiser determines such parcels are substantially
similar in nature. A condominium association, cooperative association, or any homeowners'
association as defined in Section 723.075, Florida Statutes, with approval of its board of
administration or directors, may file with the VAB, a single joint petition on behalf of any
association members who own parcels of property which the Property Appraiser determines
are substantially similar with respect to location, proximity to amenities, number of rooms,
living area and condition. For single joint petitions, a filing fee in the amount of $15.00 for
the petition, plus a fee of $5.00 for each parcel included in the petition, will be imposed.
3. All filing fees shall be paid to the Clerk of the VAB at the time of filing. Any petition not
accompanied by the required filing fee will be deemed incomplete. The Clerk shall notify
the petitioner and give the petitioner an opportunity to complete the petition within 10
calendar days. If the petitioner does not satisfy the payment requirement at the time, the
petition will be deemed incomplete and will not be scheduled for a hearing.
4. Upon the acceptance and filing of a petition by the VAB Clerk, the accompanying filing fee
shall be non-refundable, except when an excessive filing fee has been collected due to an
error by the VAB Clerk or through the electronic filing system. Overpayments in excess of
Ten and No/100 ($10.00) due to miscalculation on the part of the petitioner or petitioner's
agent shall be refunded. The VAB Clerk shall develop and utilize a standard procedure for
issuing required refunds.
5. Any petition filed after the statutory deadline for petition filing, as set forth in Section
194.011(3), Florida Statutes, may be reviewed to determine whether the petitioner has
demonstrated a good cause justifying the late filing. Fee payments filed with late -filed
petitions are non-refundable.
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INDIAN RIVER COUNTY VALUE ADJUSTMENT BOARD
6. No filing fee will be required by a taxpayer who demonstrates at the time of filing:
a. they are receiving assistance under Chapter 414, Florida Statutes
b. disapproval of a timely filed application for homestead exemption under Section 196.151,
Florida Statutes
c. disapproval of homestead tax deferral under Section 197.2425, Florida Statutes
DONE AND RESOLVED by the Value Adjustment Board of Indian River County, Florida in
regular session this 16th day of August, 2017.
ATTEST:
Jeffrey R. Smith, CPA, CGFO, CGMAAdams, Chairman
Clerk of Circuit Court and Comptroller
Deputy Clerk
Indian River Value Adjustment Board
Approved: AUG 1 6 2017