HomeMy WebLinkAbout05/18/2018 VABm
0
W
FLORIDA
CERTIFICATION OF THE VALUE ADJUSTMENT BOARD DR -488
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 7
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 ❑ 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 0✓ real property ❑ tangible personal property
assessment roll as submitted by the property appraiser to the value
adjustment board
$ 15,691,978,290
2. Net change in taxable value due to actions of the Board
$ 10,999,133
3. Taxable value of 0✓ real property F—] tangible personal property
assessment roll incorporating all changes due to action of the value
adjustment board
a
$ 15,680,979,157
*AH 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
May 16, 2018
Date
S.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 16th day of May
2018.
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.
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 $150.00 per hour for her services, $100.00 per
hour for paralegal services and $50.00 per hour 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 May 16, 2018 and shall continue for a period
of three years, terminating on May 16, 2021. If agreed upon by both the Board and Counsel, this
agreement may be extended for an additional two year period upon giving written notice to
Counsel no less than sixty (60) days prior to the original expiration date. Counsel shall notify the
Clerk to the Board of any scheduling conflicts so that they may be resolved in a timely manner.
It is intended by both parties that Counsel's pay rate is to be negotiable annually, regardless of
the contract term.
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
2
performed and shall include a summary of any amounts previously billed and any credits for
amounts previously paid.
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.
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)
VALUE ADJUSTMENT BOARD OF
INDIAN RIVER COUNTY, FLORIDA
By:
Signature of Counsel
WITNESS:
Attest:
Jeffrey R. Smith
Clerk of Circuit Court and Comptroller
Deputy Clerk
4
Joseph E. Flescher, Chairman
VAB Approved:
7. APPROVE RESOLUTION SETTING THE FILING TEE TO BE. NO MORE :THAN.
$15. PER PARCEL FOR :THE 20:17 PETITION: FILING PERIOD, PURSUANT TO
T.S194.013.
A. VAB Resolution 2017=1................................... .......... .....................................13-14
ON MOTION by School Board Member Searcy, SECONDED by Citizen Member
Weise, the Board unanimously approved the Value Adjustment Board Resolution
2017-01 setting the .filing
fee for the.2017 petitig_d�ls resented andg Period� a
pursuant to F. 5.:194.013.
8. APPOINT KAREN WONSETLER,. ESQ, ATT:ORNE_Y APPLICANT TO: SERVE AS
SPECIAL MAGISTRATE : FOR EXEMIMIN N/CLASSIFICATION/TAX.
DEFERRAL HEARINGS, PURSUANT TO F.S. 194.035
- _–
A. Karen Wonsetler, Esq,.......... ._:...........: ................ ....... ...15-22:
ON: MOTION by School Bnfember Searcy�S_ECONDED,by Citizen Member
Weise, the Board unanimous appxoved the anointment of .Attorney Karen:
-_
Wonsetler, as the Attorney peci —r stratemlor :exemption, classification,.
assessment.diffci-en ransfers and taxes&real hea_gs for the VAB: 2017 tax
year.
9 SET THE RATE�OF. PAYOR ATT EYi SPECIAL MAGISTRATES.:
Rate ofpay_ for Attorney especial Magistrates is $125.00 per hour.
t T MOTION �►�SchdWI oard Member Searcy, SECONDED, :by Citizen Member
AVE
q the Board u unimo approved a rate of pay not to exceed $125.00 per hour,
tobe aid to,the Att6 S ec�aLMagistrates for the VA:2017 tax year.
_ –Y P
10. APPOINT TW,-WO_�__T-HE FOLLOWING APPRAISER APPLICANTS TO SERVE
AS: SPECIAL MAGISTRATE FOR REAL PROPERTY VALUATIO. N AND ONE
APPRAISER APPLICANT AS AN ALTERNATE, PURSUANT TO F.S. 194.035.
A.: Stephen Neill, MAI...
.............................................. ........ ...........23=31
B. Juliana Young, MAI .,............,.... .............. ...... ..... ..32-40
C..Marcos E. Salas., SRA, AI.RRS.......'......................................................................41-53
D. Terrie Peltier........................................................ ........... .......... .............54-63
2017.VAB Organizational Meeting Page 3
August 16, 2017
Terri Collins -Lister, VAB Clerk,: asked the Board to approve. two ' (2). Special
Magistrates and: an alternate Special Magistrate for the 2017 VAB. Season to cover
hearings, with repeat petitioners/agents from: the: previous VAB seasons and to cover:
potential conflicts of interest. After the Board reviewed and commented on. the
Special Magistrate Applications, the following action was taken:
ON: MOTION by: Citizen Member Weise, SECONDED by School Board Member
Searcy, the Board unanimously. approved :to appoint Stephen Neill, MAI and Juliana: .
Young, MAI: as the Appraiser Special Magistrates for the VAB 2017 tax year.
ON MOTION by Citizen Member Weise: SE–C DED. by School Board Member
Searcy, the Board unanimously approved tomBoint!!Iarcos E.Salas, SRA, AI-RRS:as
an Alternate Appraiser Special Magistrate-4a=the VAIM2017 tax year.
1.1. SET THE RATE OF PAY FOR APPItAZSER SPECIAL W- ST:RATES
Rate of pay for Appraiser Special Magistrates is $105.00 per hour
ON: MOTION by School =Sohrd Member - eare. SECONDED b = itizen Member
---y
Weise, the Board unanimou �aP xyed the ratW.
of pay not to. exceed $105.00 per hour
for allAppraiser Special 1VIagratesirlhe VAB 2(117 tax year.
12. APPOINT OlYE T� �'HE FOLLOW_INGAPPRAISER APPLICANTS TO SERVE AS
SPECIAL MAGISTRATE FOR TANGIBLE PERSONAL PROPERTY HEARING,
PURSUANT TO F.S 1945; AND SET .HOURLY RATE OF PAY, MILEAGE AND
MAXIMUM RATE_PERY_FOR O.VzERNIGHT LODGING REIMBURSEMENT
—.,
INCCORDANCE-WITH F.5:1120=6
AOamela Andrea ASA _ ........ ......... ........ ........ ........ -
4 76
B. Edward WemerEM.4 .... .......... .....4..... ............ ...... -
A questionas raised regarding the Special Magistrate Contract that was not specific
tothe Specla�Magisfrate for Tangible Personal Property's: overnight lodging
reimbursement �clelle. Napier, VAB Attorney, addressed the Board; stating that
there was an :Exhil it "A" specific to the .Special Magistrate for Tangible. Personal
Property's Special Magistrate Contract that would override the contract signed by the
other Special Magistrates.
ON: MOTION b Citizen Member Weise SECONDED b School Board Member
y � Y
Searcy, the Board unanimously approved the appointment i of Pamela. Andrea as
Special Magistrate for Tangible. Personal Property hearings for the VAB 2017 tax year
at the rate of pay of $105.00 per: hour, with a maximum reimbursement of $100.00 per
day for lodging, plus mileage. at the State approved rate...
2017 VAB Organizational Meeting Page 4
August 16, 2017
13. AUTHORIZE THE CHAIRMAN TO::EXECUTE A CONTRACT FOR EACH::
APPOINTED SPECIAL MAGISTRATE ON BEHALF OF THE FULL BOARD:
A. Sample Special Magistrate Agreement .......................................................................88-93
ON MOTION by School: Board Member Searcy, SECONDED by Citizen Member
Weise; the Board authorized the Chairman to execute a: contract: for each appointed
Special Magistrate on behalf:of the full Board. 4..
14. DESIGNATE VAB ATTORNEY TO MAITERMINATION FOR LATE FILE
GOOD CAUSE REVIEWS AND LATE=BILE -RESCHEDULE GOOD CAUSE
REQUESTS .ON: BEHALF OF. THE FULL BOARD;J12SUANT : TO DORRULE.
12D-9.015 (11)(D),.12D-9.019(5); and T2D 9.021(6), and. (7)
ON 1VIOTION by School Board Membe�earcy,CONDED itizen Member
Weise, the Board unanimously approved -to designate VAS Marney Michelle
Napier to make the : determination for all gaols =cause reviews on behalf or the full
Board,p ursuant to DOR Rtes= 2 9.015(11)( 2D-9.019(5)9 and 12D-9.021(6)
and, (7).
15. DESIGNATE �`HE VAB ATTORNEY ATO. "REVIEW ALL SPECIAL
MAGISTRA2ES' RECQMMENDATIONS FOR II-EGAL SUFFICIENCY.
ON MQTION byF t eri_l nber WjLse; SECONDED by School Board Member
SM y, to a nate fMalue X4Justmen�oard Attorney Michelle Napier; to review
_—
especial Magites' r Opmmendat%on for:legal sufficiency.
16. DESIGNATE THE-VAB ATT==_ORNEY TO PROVIDE SPECIAL MAGISTRATE
ORIENT_--ATION . ON-EARING . GUIDELINES, . EVIDENCE EXCHANGE,:: A
REVIEWNCOF THE `FLORIDA ADMINISTRATIVE. CODE AND CURRENT
PRACTICES AND PROCEDURES.
A. Special Magistrate Orientation Agenda.*.: ................... ..... ...... 94
ON MOTION by Citizen.. Member Weise, :SECONDED by School Board Member
Searcy, :the Board unanimously approved *to designate the Value Adjustment: Board
p.
Attorney . Michelle Napier,. to provide Special: Magistrate Orientation. on Hearing
Guidelines, :Evidence Exchange, a review of the Florida Administrative Code and
Current Practices and Procedures.:
2017 VAB Organizational Meeting Page 5
August 16, 2017
6B
� i
4. INTRODUCTION
introductions were made by all present:
5.c ELECTION OF CHAIRMAN AND VICE CHAIRMAN
(Pursuant to F.S. 194:015 — The Chairman Shall Be a Board of County Commission:
Member)
Mri Smith opened the floor for nominations for Chairman.
A MOTION WAS MADE by Commissioner ZdVgt elect Commissioner Flescher as
Chairman.
School Board Member Searcy SEC.ONDED7the motion discussiom .
School Board Member Searcy disagreed with the F.S. 1940__stating that, "The:
Chairman Shall Be a Board of Coun Commis n Member' He felt that an
_�
member of the Value Adjustment Board (VIA was ca able of bei# the Chairman.
Commissioner Flescher no Commissioner .Zorc. for Chairman; however, ....
_-_
CommissionerZorc withdrew Fn—s na—rom the enation for Chairman .
Mr: Smith CALEDUR'A VOA and the Bad (bye 3-1 vote, Citizen Member
Davis absent ed Schao�Board Womb—Fer--Searcy posed) elected Commissioner
—_ -
Flescher as Can of tie Value Adjustment Board for Tax Year 2018.
Chattntrlescherpei flog for 3tminations for Vice Chairman.
MOTION SAS=MAy CitizenIemlier:Heckman, SECONDED By School
—
]���d.Member Searcy, to- ct Commissioner Zorc.as Vice Chairman: There .were. .
no WfiWr nomination or Vici airman: .
Chairm"Ir scher CA LED FORA VOTE and the Board (by a 4-0:vote, Citizen
Member Da -Vs absentcted Commissioner Tim :Zorc as Vice Chairman of the
Value Adjustmeirtt Bad for Tax Year 2018.. .
Citizen Member Davis arrived at 1:21 p:m.
Terri Collins -Lister; VAB Clerk, updated the members on the 2017 VAS: Season.::
A discussion ensued on: the fee to file a petition with the VAB, and the costs incurred
by a Special Magistrate and staff when the petitioner fails to appear. Also.
addressed was School Board Member Searcys concern with. the F.S.,194.015 that
"The Chairman Shall be a Board of County Commissioner Member":
Value Adjustment Board Meeting
March 12, 2 018 Page 2
7.B.
Value Adjustment Board
Special Magistrate Recommendations
Board Review Date 5/16/2018
Tax Roll
Taxable Value Before
SM Recommended
Recommended
Petition #
Parcel #
OwnerName
Adjustment
Taxable Value
Reduction
Decision
2017-00002
33401900003051000202.0
CROWLEY MARGARET
$64,802
$64,802
$0
DENIED
2017-003
32392600016000200112.0
ZALEVSKY HARVEY A
$97,702
$66,081
$-31,621
GRANTED
2017-005
30393300001000000009.0
DAISY MAE PROPERTY LLC
$663,565
$559,045
$-104,520
GRANTED
2017-006
32401900035000000017.0
ZURFACE JEFFREY L
$1,182,698
$1,182,698
$0
DENIED
2017-009
33393600004074000021.0
LARNED NA LLC
$123,962
$123,962
$0
DENIED
2017-016
32403200012002000007.0
KONARY DANIELLE
$418,268
$247,500
$-170,768
GRANTED
2017-017
32392000007000000061.0
BARRESE LOUIS A
$292,272
$292,272
$0
DENIED
2017-022
32391200011000000019.0
MOREIN MARK WILLIAM * AND KARAN CAS.
$7,601,048
$7,050,000
$-551,048
GRANTED
2017-025
32392200012000000002.0
LINDSEY GARDENS LTD
$1,788,479
$1,788,479
$0
DENIED
2017-026
32392200012000000001.0
LINDSEY GARDENS LTD
$2,401,025
$2,401,025
$0
DENIED
2017-030
33401800006000000001.0
RIVER PARK ASSOC LTD PTNRSHIP
$3,586,473
$3,586,473
$0
DENIED
2017-032
30393300001000000011.0
VELLENGA CHRISTIAN
$796,565
$796,565
$0
DENIED
2017-038
33403400001000000024.0
VCP 2470 LLC
$11,736,303
$9,300,000
$-2,436,303
GRANTED
2017-039
33403400001000000026.0
SANGER WILLIAM AND JANICE
$14,658,431
$9,000,000
$-5,658,431
GRANTED
2017-040
33403400001000000010.1
2150 SOUTH HIGHWAY AIA LLC
$10,766,740
$9,949,500
$-817,240
GRANTED
2017-043
31393500004000000112.0
CORNELIUS DOUGLAS H AND KATHLEEN A
$1,123,540
$1,100,000
$-23,540
GRANTED
2017-045
32403100007019000009.1
ERICKSON LEIGH (TRS)
$4,659,481
$4,659,481
$0
DENIED
2017-046
32402900014000000057.0
DUNWOODY COLIN ANNE MCCABE
$2,024,788
$2,024,788
$0
DENIED
= 2017-049
32403200006008000033.0
PG OCEAN DRIVE INC *
$1,644,951
$1,644,951
$0
DENIED
2017-050
32403100001001000019.0
P G OCEAN DRIVE INC*
$851,810
$851,810
$0
DENIED
2017-053
32391200011000000002.0
CAMPBELL KAREN C (TRS)(24%)
$4,867,174
$4,420,000
$447,174
GRANTED
2017-057
31392300015000000119.0
WALKER JAMES R
$770,639
$770,639
$0
DENIED
2017-066
31391500019044000001.0
REICHER CRAIG ERIN
$5,507,046
$4,755,900
$-751,146
GRANTED
2017-067
33380300008000000003.0
LIBERTY VERO Cl LLC
$2,233,374
$2,233,374
$0
DENIED
2017-074
31383300004007000014.0
RIFENBERG JAMES G
$93,797
$93,797
$0
DENIED
2017-076
31382500001353000035.0
HOME SFR BORROWER LLC
$176,569
$176,569
$0
DENIED
2017-077
33393500002148000019.0
HOME SFR BORROWER LLC
$118,242
$110,900
$-7,342
GRANTED
2017-117
32400700006000000158.0
BANK OF AMERICA NA (TRS)
$696,256
$696,256
$0
DENIED
5/14/2018
1:10:57PM
Page 1 of 2
Value Adjustment Board
Special Magistrate Recommendations
Board Review Date 5/16/2018
Tax Roll
Taxable Value Before SM Recommended Recommended
Petition # Parcel # OwnerName Adjustment Taxable Value Reduction Decision
2017-119 31393400006000000004.0 LIEBERMAN BRIAN AND DAYLE $131,759 $131,759 $0 GRANTED
Count: 29 29 Totals: $81,077,759 $70,078,626 $-10,999,133
5/14/2018 1:10:57PM Page 2 of 2
5.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 16th day of May
2018.
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.
� -1-
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 servicesunder 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, fall.
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. bethe 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 $150.00 per:hour for her services, $100.00 per
hour for paralegal services and $50.00.per hour for:clerical services:
2.2 No travel expenses or travel time shall be paid for routine travel to and from ahe County
Administration Building at '1801 27th Street,: Vero Beacli, 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 May 16, 2018 and shall continue'for a period
of three years, terminating on May 16, 202.1. If agreed upon by both the Board and Counsel, this
agreement may be extended for an additional two year period upon giving :written: notice to
Counsel no less than sixty (60) days prior to. the original expiration date. Counsel shall notify the
Clerk to the Board of any scheduling conflicts so that they may be resolved in a timely manner.
It is, intended by both_ parties that Counsel's pay rate is to be negotiable annually, regardless of
the contract term.
3.2 This Agreement maybe 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 billingsfor 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
2 -2- '
performed and shall include a summary of any amounts : previously: billed and any credits for
amounts previously paid.
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, world 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 aws, 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 o`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 riot employed or retained any company or person, other
.than a bona fide employee working solely for 'Counsel; to solicitor securethis Agreement and
that she has not paid or agreed to pay any person, company, corporation; individual or firm_; other
than a bond.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
3 _3_
6.A.
JEFFREY R. SMITH, CPA, CGFO; CGMA
Clerk of Circuit Court .& Comptroller �a
Clerk to the Board and Value Adjustment Board
A
.180127th Street �loRl�
Vero Beach, FL 32960
Telephone: (772) 226-1432
Fax: (772) 978-185.7
E-mail: A�a(&,cllerk.indian-river.org
Web adds__ess:: littm://Clerk.indian-river.org .
VALUE ADJUSTMENT BOARDL ORGANIZATIONAL MEETING
COUNTY ADMINISTRATION BUILDING A 102
WEDNESDAY, AUGUST 16 2017; 0:00 A.M.
The Value Adjustment, Board (VAB) ®f IndaffinRiver County, Florida, met on Wednesday,
August: 16, 2017,: at 10:00 a.m., in the-CountyAdministrataon Building, 1801 27th Street,
Building A, Room 10 Vero_Beach, Florida. Preset were Chairman Susan Adams; School
_
Board Member Charhes Searc _and Citizen Member Duane=Weise.
Yg —_
Also present were VAB=Attorney MichelIeNINapier; Clerk of the Circuit Court and
Comptroller Jeffrey R Smith, VAS Clerks Terrx _Collins-Lister, Rhonda Zirkle and Shelli
Gagnon_=
:1. CALL TO ORDER
ChairmamSusan Adamcalled the meeting to order.
2. INVOCATIOII=Clerk of Court &Comptroller Jeffrey R. Smith
Clerk of Court & Comptroller Jeffrey R. Smith delivered the Invocation
3. PLEDGE OF ALLEGIANCE – School Board Member Charlie Searcy
The Value Adjustment Board recited the Pledge of Allegiance to the Flag.
2017 VAB Organizational Meeting Page.1
August 16, 2017 - 5 -
4. ELECT CHAIRMAN AND VICE CHAIRMAN, PURSUANT TO F.S. 194.015
The Chairman Shall Be A Board Of. County Commission Member
Chairman Adams opened the floor for nominations for Chairman.
MOTION WAS MADE by School Board Member Searcy, SECONDED by Citizen
Member Weise, to re-elect Commissioner Susan Adams as Chairman. There were
no other nominations for Chairman..
Chairman Adams CALLED FOR A VOTE and MsBoard unanimously approved
the re-election of. Commissioner Susan Ada as Chairman of the Value
Adjustment Board for the Tax Year 2017. =_
Chairman Adams opened the floor for nmons forte -e Chairman.
MOTION WAS MADE by SchOUPBoard Member Se��SECONDED by
Chairman Adams, to re-elect Coninut o-ner Bob S-olari as VI-CChairman. There
were no other nominations for Vice Chairman. =- -
Chairman Adams CALLED -DI A VOTE an t -he Board unanimously approved to
re-elect Commissioner Bob SITU aMce Chairmabof the Value Adjustment Board
for the Tax Year 2017.
5.: INTRODUCWS -i CONTACT R- F_ORMATION_=
A. Introduction Moard_-Members/Doard Clerk
uetiN. e rira���y all pr U-ftt.
B -=Hoard 1Vlembers list and -dM nated Board Clerk's contact information ...............4
Value t��T�ustment Board (VAB) Clerk Terri Collins -Lister provided the Board`
members if copy othe contact: information list that is accessible on the Clerk's
website.
6. APPROVE VALUE ADJUSTMENT BOARD MINUTES
A. VAB Final Meeting Minutes of April 19, 2017 ..................................................... 5-12
ON MOTION by School Board Member Searcy, SECONDED by Citizen Member..
Weise, the Board unanimously approved. the VAB Final Meeting Minutes from April
19, 2017.
2 017 VAB Organizational Meeting Page .2
August 16, 2017. -6-
7. APPROVE RESOLUTION SETTING THE FILING FEE TO BE NO MORE THAN.
$15 PER.:PARCEL FOR THE 2017: PETITION FILING PERIOD, PURSUANT TO
F.S. 194.013
A. VAB Resolution 2017-1................................................................................. ...... ......13 -14: -
ON MOTION. by School Board Member Searcy, SECONDED by Citizen Member
Weise,: the Board unanimously approved :the Value Adjustment Board Resolution
2017-01, setting the filing fee, for the 2017 Petition;ding period, as presented, and
__
pursuant to F. S. 194.013.
8. APPOINT KAREN WONSETLER ESQ, ATTTORNEY APPLICANT TO SERVE AS
SPECIAL MAGISTRATE FOR _= EXEMPTIONUCLASSIFICATION/TAX
DEFERRAL HEARINGS, PURSUANT'TO F.S.194.035
A. Karen Wonsetler, Esq............ . ,. ............ .......... .....15-22
ON MOTION by School BN tuber Searcy -SECONDED by .Citizen Member
Weise, the Board unani nqj t i-�ved the ointment of Attorney Karen
Wonsetler, as the Attorney iecidal
� strafer exemption, classification,
assessment. diff ransfers,�udtax ral al.1601h s for the VAB 2017 tax
_ — —g
year: _ --
9. SET THE RATE -OF PAYTOR ATTORNEY SPECIAL MAGISTRATES
Rate ofp for Attorney Sp LM- agistrates is` $125.00 per hour.
OST MOTIONy=Schoo��_oard 1VI-einber Searcy, SECONDED by Citizen :Member:
the Board @mimoH€sPy_ approved a rate of .pay not to exceed $125.:00. per hour;
to bid to the Atto�ey Specagistrates for the VAB 2017 tax year:
10. APPOINT TW- F1— HE FOLLOWING APPRAISER APPLICANTS TO SERVE
AS . SPECIAL MAGISTRATE .FOR REAL PROPERTY VALUATION AND ONE
APPRAISER APPLICANT AS AN ALTERNATE, PURSUANT TO F.S. 194.035.
A. Stephen Neill, MAI: ........................................................ -
,.
B. Juliana Young, MAI ......................:.......:................. ........ -
32 40
C. Marcos E. Salas., SRA, AI-RRS ............................................................................... -
...41 53
D. Terrie Peltier .....................
.............................................................................:...... 54-.63
2017 VAB Organizational Meeting Page,3
August 16, 2017 : 7 _
Terri Collins -Lister, VAB Clerk„ asked the Board to: approve two (2) :Special
Magistrates and. an alternate Special Magistrate for the 2017 VAB Season to cover
hearings with repeat petitioners/agents from the previous VAB:seasons and to cover
potential conflicts of interest: After the Board reviewed and commented . on the
Special Magistrate Applications, the following action was taken:
ON MOTION by Citizen Member Weise, SECONDED by School Board: Member`
..... ....
Searcy, the Board unanimously approved to appoint Stephen Neill, MAI and Juliana
Young, MAI as: the Appraiser Special Magistrates for the VAB 2.017 tax year.
ON MOTIONby .. Citizen Member Weise, SUACMED, by School Board Member
Searcy, the Board unanimously approved tokIarcos E. Salas;.SRA, AI-RRS as
an Alternate; Appraiser Special Magistrateiffi ft-hc V_017 tax year.
11. _ SET THE RATE OF PAY FOR APPI2AZSER SPECIAL MAGISTRATES
—_
Rate of pay: for Appraiser Special Magstzates is $105.00:per hour
T_
ON MOTION by School �d Member�SECONDED b Citizen Member
Weise, the Board unanimoi yd the ra 1 -of pay not to exceed $105.00 per hour
__ _
for all. Appraiser. Special Mae athe VAB- 17 t
tes= ax year.
12. APPOINT ON=E-O�`P1TE FOLLOVVING�iPPRAISER-APPLICANTS TO: SERVE AS
SPECIAL MAGISTRAT-E_, FOR 'rAtG>$I,E PERSONAL. PROPERTY HEARING,
PURSUANT
7-0-32F.S. 19h5, AND SRT HOURLY RATE OF PAY,. MILEAGE: AND
MAXIMUM RA -7- EI U FOR OVERNIGHT LODGING REIMBURSEMENT
INAIC _ ._ F.S: U12 Q6
X-76 Andri!WA . _ ..................................................
...
.......
64 76
B. Edward Wemert— _ ...... ....... .......7-87
...:77 7
A questiom as raised cgarding the Special Magistrate Contract that was not specific
to the .Sped=VI%C-Phte for Tangible. Personal. Property's overnight lodging
reimbursement Ile Napier, VAB Attorney, addressed the Board, stating that
there was an Exhibit "A" specific to the Special Magistrate for Tangible Personal
Property's Special Magistrate Contract that would override. the. contract signed by the
other Special Magistrates.
ON MOTION by Citizen Member Weise, SECONDED by School Board Member.
Searcy, the Board unanimously approved the appointment of Pamela Andrea as
Special Magistrate for Tangible Personal Property hearings for the VAB 2017 tax year
-
at the rate of pay of $105.00 per hour, with a. maximum reimbursement:of $10.0.00 per
day for lodging, plus mileage at the State approve rate.
2017 VAB Organizational Meeting
Page:4
8
August 16, 2017 - -
13. AUTHORIZE THE CHAIRMAN TO EXECUTE A CONTRACT FOR EACH
APPOINTED SPECIAL MAGISTRATE ON BEHALF OF THE FULL BOARD
A. Sample Special Magistrate Agreement...................................................................88-93
ON MOTION by School Board Member Searcy, SECONDED by Citizen Member
Weise, the Board authorized the Chairman to execute a contract for each appointed
Special Magistrate on behalf of the full Board.
14. DESIGNATE VAB ATTORNEY TO MAKR_DETERMINATION FOR LATE FILE
GOOD CAUSE REVIEWS AND LATE`=F_ ILE —SCHEDULE GOOD CAUSE
REQUESTS ON BEHALF OF THE FULL BOARDPURSUANT TO DOR RULE
12D-9.015 (11)(D), 12D-9.019(5), andl2l)=9.021(6), and (7)
ON MOTION by School Board MembeY�earcy�g ONDED WLACitizen Member
Weise, the Board unanimously approved v designate VAB Aff&ney Michelle
Napier to make the determrnrution._ for all goad-cause reviews on behalf of the full
Board, pursuant to DOR R@ =72D .015(11y 2D-9.019(5), and 12D-9.021(6)
and (7).
15. DESIGNATE-_ THE =YAB ATTORNEY 'T_O 1MVIEW ALL SPECIAL
MAGISTRATES' RECOMMENDATIONS FOR-EGAL SUFFICIENCY.
ON MOTION by-eitizenenber Weis, SECONDED by School Board Member
S rc ,moo desr nate the `value A=dJu#WMV-Board Attorney Michelle Napier, to review
61AF Ma#�es' recommendattoos for legal sufficiency.
16. DESIGNATE THE VAB ATTORNEY TO PROVIDE SPECIAL. MAGISTRATE.
ORIENTATION ON HEARING GUIDELINES, EVIDENCE EXCHANGE, A
REVIEW-THE -FLORIDA ADMINISTRATIVE CODE AND CURRENT
PRACTICES NND PROCEDURES.
A. Special Magistrate Orientation Agenda....................................................................... 94
ON MOTION by Citizen Member Weise, SECONDED :by School Board Member
Searcy, the Board unanimously approved to designate the Value Adjustment Board
Attorney Michelle Napier, to provide Special Magistrate Orientation on Hearing
Guidelines, Evidence Exchange, a review of the Florida Administrative Code and
Current Practices and Procedures.
.2017 VAB Organizational Meeting Page 5
August 16, 2017 - 9 -
17. APPROVE THE VAB CHAIRMAN TO REVIEW AND AUTHORIZE PAYMENT
OF 2017-2018 VAB INVOICES ON BEHALF OF THE FULL BOARD.
ON MOTION by Citizen Member Weise, SECONDER by School Board Member
Searcy, the Board unanimously approved the VAB Chairman to review and authorize
payment of VAB invoices on behalf of the full Board.
School Board Member Searcy inquired on a request made at the Final Meeting held on
April 19, 2017 for a VAB detailed budget. VAB _clerk Lister provided a Proposed
2017/2018 VAB Budget, an Approved 2016/201,411V Budget, and a spreadsheet of
VAB Expenditures since the year 2008.
18. PUBLIC INPUT
There was no public input.
VAB Clerk Lister reported _that the Trutl l!'hlla-e (TRIM) Noticewere mailed out
on August 14, 2017, the de�line__to file a Peizhon was. September 8, 2017 and that
hearings would begin in mid Qetaber
Citizen Membejise announcetlh_ is resignation frome VAB effective immediately.
19. ADJOURNMI±;NT
The�eno further items,the=meeting adjourned at 10:20 a.m.
2017 VAB Organizational Meeting Page 6
August 16, 2017 _10-
6.B.
JEFFREY R. SMITH, CPA, CGFO, CGMA
Clerk of Circuit Court.& Comptroller q G
Clerk to the Board and Value Adjustment Board -
180127th Street
Vero Beach, FL 32960 �2oR1oA
Telephone: (772) 2264432
Fax:. (772) 978-1857
E-mail: Axla@clerk.indian-river.org
Web address: http://Clerk.indian-river.org
VALUE ADJUSTMENT BOARD (VAB) MEETING
COUNTY ADMINISTRATION BUILDIlYG "A", CONFERENCR ROOM Al-102
MONDAY, MARE 129 Z018
The Value Adjustment Board (VAB)_of Indian River County, Florida, met on Monday,
March 12, 2018, at 1:15 p.m., in the Coun Administration Building, 1801 27th Street,
Building A, Room 102, Ver--o Beach, Florida. The -pose of -this meeting was to elect a
Chairman and Vice @_harrman. of the VAB.._=present =were= Commissioner Joseph E.
AM
Flescher; Commissioner Tim Zorc: School Raa Member= Charles Searcy; and Citizen
Members Todd Heckman and Wesley S. Days_(arrived at 1:21 p.m.).
Also present were=VAB Attorney iYJcheIIe 1@ier; Clerk of the Circuit Court and
Comptroller Jeffreymith, Property Appraiser David Nolte; Attorney representing the
PropeTjpF�ppraiser Erarkettzand VAB Clerks Terri Collins-Lister and Rhonda Zirkle.
1. CALL TOORDER
Clerk of the CirCourt and Comptroller Jeffrey R. Smith called the meeting to
order.
2. INVOCATION - Clerk of the Circuit Court. and Comptroller Jeffrey R. Smith
Mr. Smith delivered the Invocation.
3. PLEDGE OF ALLEGIANCE - Wesley S. Davis
Mr. Smith led the Pledge of Allegiance to the Flag.
Value Adjustment Board Meeting
March 12, 2018 Pagel
-11-
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)
Mr. Smith opened the floor for nominations for Chairman.
A MOTION WAS MADE by Commissioner Zoic to elect Commissioner Flescher as
Chairman.
School Board Member Searcy SECOND19- the motion f discussion.
School Board Member Searcy disagr�esl with the F.S. 194JOW96=stating that, "The.
Chairman Shall Be a Board of County9 mmiss on Membeil -1Me felt that any
member of the Value Adjus=tment Board (V��apable of bemffiIiie Chairman.
Commissioner Flescher noimnatW _Commissiouex_ Zorc for Chairman; however,
Commissioner Zorc withdrew his name from the no nmation for Chairman.
Mr. Smith C6LEWU 3 QR A VOTE and -the �6��c1(by—a 3-1 vote, Citizen Member
Davis abseifif�nd Scli + -Board Mrl—er earcy--opposed) elected Commissioner
Flescher as CW --man of TY -le Value AdJustment Board for Tax Year 2018.
Cba am.Kescher o ene = e fluor for �vminations for Vice Chairman.
EMOTION WAS -MA y Citizen-�'Iember Heckman, SECONDED By School
Bbr=-d Member Searcy, t6le!-.— Zorc as Vice. Chairman. There were
no other nominationUbi— Vice- l airman.
Chairmalescher CABLED FOR A VOTE and the Board (by a 4-0 vote, Citizen
Member OT s=absent:--lected Commissioner Tim Zorc as Vice Chairman of the
Value Adjustrraent=Baa for Tax Year 2018.
Citizen Member Davis arrived at 1:21 p.m.
Terri Collins -Lister, VAB Clerk, updated the members on the 2017 VAB Season.
A discussion ensued on the fee to file a petition with the VAB, and the costs incurred
by a Special Magistrate and staff when the petitioner fails to appear. Also
addressed was School Board Member Searcy's concern with the F.S. 194.015 that
"The Chairman Shall be a Board of County Commissioner Member".
Value Adjustment Board Meeting
March 12, 2018 Page 2
-12-
It was suggested to have the County Attorney's Office look at the issue and
determine whether a letter should be sent to the State Legislature and brought back
to the next VAB meeting for discussion.
Citizen Member Heckman inquired whether it would be possible to do an electronic
vote or vote by phone if he was out of town.
A discussion ensued and VAS Attorney. Napier stated that the Administrative Code
allows for electronic communication, and suggested the Board create a written
policy for electronic voting and communication.
Chairman Flescher wanted the County's Attu- n�e-Office and VAS Attorney Napier
to look into the matter and bring it back tote VAt_a future meeting.
6. ADJOURNMENT
There being no further business, the meefng adionrined at 1:45 p m_.
7.A.
JEFFREY R. SMITH, CPA, CGFO, CGIVIA
,�44`000MTY00`w .
Clerk of Circuit Court & Comptroller.
180127th Street +
Vero Beach, FL 32960 g��^•••'•c
.Telephone: (772) 226-1995
Fax: (772) 978-1857
E-mail: Axia@indian-river.org
Web address: http://Cl6rk.indian-river.org
MEMORANDUM.
DATE: May 16, 2018
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.— 2017 Recap
Below you will find a recap of the Value Adjustment Board activity for the 2017 tax cycle, all in
accordance with Florida Statute 194 and the Department of Revenue Rule 12D-9.
2015
2016
2017
TOTAL PETITIONS
135
1.37
1.19
TOTAL WITHDRAWN
102
107
90
WITHDRAWN - AGREED WITH PAO
19
13
17
WITHDRAWN - ADMINISTRATIVE
1
0
0
WITHDRAWN - REACHED A SETTLEMENT
BEFORE HEARING
42
64
48
WITHDRAWN - DROPPED THEIR
ARGUMENT
15
26
12'
WITHDRAWN - BY AGENT
18
0
1
WITHDRAWN - BY PETITIONER
4
4
11
WITHDRAWN — RESOLVED BY PAO
3:
0
1
TOTAL HEARINGS SCHEDULED
26
18
29
NO SHOW AT HEARING
8
3
4
GRANTED
GRANTED IN PART
12
1
3
2
12'
0
DENIED
5
10
17
TOTAL GOOD CAUSE
GOOD CAUSE DENIED7
8.
12
.12
13
0
7.B.
Value Adjustment Board
Special Magistrate Recommendations
Board Review Date 5/16/2018
Tax Roll
Petition #
Parcel #
OwnerName
Taxable Value Before
Adjustment
SM Recommended
Taxable Value
Recommended
Reduction
Decision
2017-00002
33401900003051000202.0
CROWLEY MARGARET
$64,802
$64,802
$0
DENIED
2017-003
32392600016000200112.0
ZALEVSKY HARVEY A
$97,702
$66,081
$-31,621
GRANTED
2017-005
30393300001000000009.0
DAISY MAE PROPERTY LLC
$663,565
$559,045
$404,520
GRANTED
2017-006.
32401900035000000017.0
ZURFACE JEFFREY L
$1,182,698
$1,182,698
$0
DENIED
2017-009
33393600004074000021.0
LARNED NA LLC
$123,962
$123,962
$0
DENIED
2017-016
32403200012002000007.0
KONARY DANIELLE
$418,268
$247,500
$-170,768
GRANTED
2017-017
32392000007000000061.0
BARRESE LOUIS A
$292,272
$292,272
$0
DENIED
2017-022
32391200011000000019.0
MOREIN MARK WILLIAM * AND KARAN CAS.
$7,601,048
$7,050,000
$-551,048
GRANTED
2017-025
32392200012000000002.0
LINDSEY GARDENS LTD
$1,788,479
$1,788,479
$0
DENIED
2017-026
32392200012000000001.0
LINDSEY GARDENS LTD
$2,401,025
$2,401,025
$0
DENIED
2017-030
33401806006000000001.0
RIVER PARK ASSOC LTD PTNRSHIP
$3,586,473
$3,586,473
$0
DENIED
2017-032
30393300001000000011.0
VELLENGA CHRISTIAN
$796,565
$796,565
$0
DENIED
2017-038
33403400001000000024.0
VCP 2470 LLC
$11,736,303
$9,300,000
$-2,436,303
GRANTED
2017-039
33403400001000000026.0
SANGER WILLIAM AND JANICE
$14,658,431
$9,000,000
$-5,658,431
GRANTED
2017-040
33403400001000000010.1
2150 SOUTH HIGHWAY AlA LLC
$10,766,740
$9,949,500
$-817,240
GRANTED
2017-043
31393500004000000112.0
CORNELIUSDOUGLAS H AND KATHLEEN A
$1,123,540
$1,100,000
$-23,540
GRANTED
2017-045
32403100007019000009.1
ERICKSON LEIGH (TRS)
$4,659,481
$4,659,481
$0
DENIED
2017-046
32402900014000000057.0
DUNWOODY COLIN ANNE MCCABE
$2,024,788
$2,024,788
$0
DENIED
2017-049
32403200006008000033.0
PG OCEAN DRIVE INC *
$1,644,951
$1,644,951
$0
DENIED
2017-050
32403100001001000019.0
P G OCEAN DRIVE INC*
$851,810
$851,810
$0
DENIED
2017-053
32391200011000000002.0
CAMPBELL KAREN C (TRS)(24%)
$4,867,174
$4,420,000
$447,174
GRANTED
2017-057
31392300015000000119.0
WALKER JAMES R
$770,639
$770,639
$0
DENIED
2017-066
31391500019044000001.0
REICHER CRAIG ERIN
$5,507,046
$4,755,900
$-751,146
GRANTED
2017-067
33380300008000000003.0
LIBERTY VERO CI LLC
$2,233,374
$2,233,374
$0
DENIED
2017-074
31383300004007000014.0
RIFENBERG JAMES G
$93,797
$93,797
$0
DENIED
2017-076
31382500001353000035.0
HOME SFR BORROWER LLC
$176,569
$176,569
$0
DENIED
2017-077
33393500002148000019.0
HOME SFR BORROWER LLC
$118,242
$110,900
$-7,342
GRANTED
' 2017-117
32400700006000000158.0
BANK OF AMERICANA (TRS)
$696,256
$696,256
$0
DENIED
Page 1 of 2
5/14/2018.
1:10:57P M
V alue Adjustment Board::
Special. Magistrate Recommendations
Board Review Date 5/16/2018
Tax Roll
Taxable Value Before
SM Recommended Recommended
Petition #
Parcel #
OwnerName Adjustment
Taxable Value Reduction Decision
2017-119
31393400006000000004.0
LIEBERMAN BRIAN AND DAYLE $131,759
$131,759 $0 GRANTED
Count•. 29
29
Totals: $81,077,759
$70,078,626 $-10,999,133
Page 2 of 2
5/14/2018
' 1:10:57PM
8.A.
NOTICE DR -529
R. 12/09
Rule 12D-16.002
TAX IMPACT OF VALUE ADJUSTMENT BOARD Florida Administrative Code
Indian River County Tax Year 2 0 1 7
Members of the Board
Honorable Joseph E. Flescher
Board of County Commissioners, District No. 2
Honorable Tim Zorc
Board of County Commissioners, District No. 3
Honorable Charles Searcy
School Board, District No. 4
Citizen Member Todd Heckman
Business owner within the school district
Citizen Member Wesley S. Davis
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 Year's Actions
Chair's name Joseph E. Flescher, Chairman
Clerk's name Jeffrey R. Smith
Number of Parcels
Reduction in
Shift in
Type of Property
County Taxable Value
Taxes
Exemptions
Assessments*
Both
Due to Board Actions
Due to Board Actions
Granted
RequestedrO
ced
Requested
Withdrawn
or settled
Residential
1
7
60
41
$ 10,999,1.33
$ 172,471.83
Commercial
0
0
25
22
$ 0
$ 0.00
Industrial and
.0
0
0
5
5
$ 0$
0.00
miscellaneous
Agricultural or
0
0
0
7
7
$ 0$
0.00
classified use
High-water recharge
0
0
0
0
0
$ 0$
0.00
Historic commercial
0
0
0
0
0
$ 0$
0.00
or nonprofit
Business machinery
0
0
0
7
7
$ 0$
0.00
and equipment
Vacant lots and _
0
0
0
7
7
$ 0$
0.00
acreage
TOTALS
1
7
11
111
89
$ 10,999,133
$ 172,471.83
All values should be county taxable values. 5cnooi an otner iaxing au LnUi ny vaiucs IIIay U I I IC.1.
*Include transfer of assessment difference (portability) requests.
If you have a question about these actions, contact the Chair or the Clerk of the Value Adjustment Board.
Chair's name Joseph E. Flescher, Chairman
Clerk's name Jeffrey R. Smith
Phone 772-226-1919
Phone 772-226-1432
ext.
ext.
-17-
8.B..
CERTIFICATION OF THE VALUE ADJUSTMENT BOARD R RZros
Page 1 of 2
Section 193.122, Florida Statutes Rule 12D;16.002
Florida Administrative Code
v
FLORIDA
Tax Roll Year 2 0 1 7
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: real property. 0 tangible personal property
assessment roll. as submitted by the propertyappraiser to the value
adjustment board
$ 15,691,978,290
2. Net change. in taxable value due to actions of the Board
$ 10;999,133
3. Taxable value of P/1 real property tangible personal property
.
assessment roll incorporating all changes due to action of the value.
$ 15,680,979,157:
adjustment board
Certification of the Value Adjustment Board R 82,09
Page 2 of 2
PROCEDURES Tax Roll Year 2 0 1 7
The value adjustment board has met the requirements below. Check all that apply.
The board:
0 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.
✓❑ 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.
0 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.
Z✓ 7.
Reviewed and considered all petitions as required,: unless withdrawn or settled by the petitioner.
❑✓ 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.
✓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 thei 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
May16, 2017
Date
-19-
8.C.
ETAa CERTIFICATION OF THE VALUE ADJUSTMENT BOARD uR-
� R. 12/09/09
.
Page 142
Section 193.122, Florida Statutes
Rule -12D-16.002
Florida. Administrative Code
Rim
FLORID
Tax Roll Year 2 1 0:1: 1 7
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. -F� Real Property ❑✓ 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 F-1 real property Z✓ tangible personal property
assessment roll as submitted by the property appraiser to the value
adjustment board $ 563,888,232
2. Net change in taxable value due to actions of the Board $ 0
3. Taxable value of real property tangible personal property
assessment roll incorporating all changes due to action of the value
563,888,232
adjustment board $
0✓
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 ifspecial magistrates: completed the
Department's training.
z
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.
0:
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 iallowed to object to or
address the communication. -
✓0
7. Reviewed and considered all petitions as. required,. unless withdrawn .& settled by the petitioner.
0
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.
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:
May 16, 2018
Signature, chair of the value adjustment board Date
-21-