HomeMy WebLinkAbout05/16/2018 VABJEFFREY R. SMITH, CPA, CGFO, CGMA41�
Clerk 'of Circuit Court & Comptroller
Clerk to the Board and Value Adjustment Board e
180127th Street . ..
Vero Beach; FL 32960: ��oxtoA
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 MINUTES — MAY 16, 2018
The Value Adjustment Board (VAB) of Indian River County, Florida, met on Wednesday,
May 16, 2018 at 1:00 p.m., in the County Administration Building, 180127th. Street, Building..
"A", Room A-102, Vero Beach, Florida. Present were:Chairman Joseph E. Flescher, School:
Board Member Charlie Searcy, and Citizen Member Todd Heckman.
Also present were VAB Attorney Michelle Napier; Clerk of Circuit Court and Comptroller
Jeffrey R. Smith; VAB Clerk Terri Collins -Lister; Deputy Clerks Rhonda Zirkle and Randi
Wardlow. Present from the Property Appraiser's. Office (PAO) :was Property Appraiser
David Nolte; Attorneys Eric Barkett and. Canda. Brown; Manager . Bruce Goodwyn;:
Supervisor Janine Hicks and Real Estate Assessor Billy Auton. Also present was Real Estate.
Appraiser Stephen Boyle.
1... CALL TO ORDER
Chairman Joseph E. Flescher called the meeting to order at 1:00 pm.
2. INVOCATION
Citizen Member Todd Heckman delivered the Invocation:
3. PLEDGE OF ALLEGIANCE
School Board Member Charlie Searcy led thePledge of Allegiance to t _e ag.
Final Meeting Minutes for 2017 Tax Year Page 1
May 16, 2018
4. INTRODUCTIONS
Introductions were made individually by all present.
5. 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
VAB. Clerk Terri Collins -Lister pointed out that in Agreement with.VAB Attorney
Michelle Napier, the attorney fees: increased from $125 to .$150 per hour, consistent
with other counties, and the term of the contract was extended from one year to three:
years, terminating on May 16; 2021.
Attorney Napier mentioned that all provisions. within the contract remained the same
since her tender as VAB Attorney, and that only. the rate and the term of the. contract
had changed,
ON MOTION by School Board Member Searcy, SECONDED by Citizen
Member Heckman, the Board by a 3-0 vote (Vice Chairman Zdm and Citizen
Member Davis absent) approved the renewal of VAB Attorney Michelle
Napier's Agreement, Pursuant to DOR Rule 12D-9.013 (1)(C).
6. APPROVAL OF MINUTES
A. VAB Organizational Meeting of August. 16, 2017
ON MOTION by : School Board Member Searcy, SECONDED . by Citizen
Member Heckman, the Board by a 3-0 vote ice, Chairman Zorc andCitizen
Member Davis absent). approved the Value Adjustment Board Organizational
Meeting Minutes of August 16, 2017 as written.
B. VAB Meeting Minutes of March 12, 2018
ON MOTION by School Board Member Searcy, SECONDED by Citizen
Member Heckman, the Board by a.3-0 vote (Vice Chairman Zorc and Citizen
Member Davis absent) approved the Value Adjustment Board Organizational
Meeting Minutes of March 12,:2018 as written.
Final. Meeting Minutesfor 2017 Tax Year Page 2
May 16, 2018
9
7... APPROVE AND.ADOPT :THE SPECIAL MAGISTRATES'. RECOMMEDATIONS
AS THE VALUE ADJUSTMENT BOARD'S DECISION AND AUTHORIZE
DISTRIBUTION OF FORM DR485V, PURSUANT TO SECTION 194.032, F.S.
A. 2017 VAB Recap
For: Information purposes only.
B. 2017 Special Magistrates' Recommendations
School Board Member Searcy referred to the Special Magistrate Recommendations .
and inquired on why there was no reduction in the value. for the granted Petition
2017-119.
Bruce. Goodwyn with the Property Appraisers' Office explained that the Special
Magistrate changed. the Market Value, which had no impact on the taxable. value.
Inquiries were raised on the reasons for such a large reductions in the values. A
lengthy dialogue followed between representatives from. the Property Appraiser's
Office, VAB Attorney Napier; Real Estate Appraiser Boyle and the Board regarding
comparable sales, using current sales data, values, assessments and whether. the
Specal.Magistrate's recommendations complied with the law.'
MOTION was made by Citizen Todd Heckman, SECONDED by Chairman Flescher
for discussion, to accept the Special Magistrates' Recommendations for the 2017 Tax
Year.. .
Citizen Member Heckman opined that if the Special Magistrates complied with the
law, the Board did not have a legal stand denying the recommendations.
Attorney Napier stated. that in her. review of the recommendations and. the record of
the hearings, it was her opinion that the Special Magistrates' recommendations were
done properly and according to the law.
The Chairman CALLED THE :QUESTION, and the Board by a 2-1 vote (School
Board Member Searcy opposed and Vice'Chairman Zorc and Citizen Member Davis
absent) accepted the Special Magistrates' Recommendations for the 2017 Tax Year.
8. AUTHORIZE AND APPROVE THE CHAIRMAN TO EXECUTE THE
FOLLOWING FORMS .PURSUANT TO F.S. 193.12
Final:Meeting Minutesfor 2017 Tax Year Page 3
May 16,2018
A. Tax Impact Notice DR -529 for Tax year 2017
ON' MOTION by:School Board Member Searcy, SECONDED by Citizen
Member Heckman, the Board by a 3-0 vote (Vice Chairman Zorc and Citizen
Member Davis absent) approved and authorized the.Chairman to execute the.
.Tax Impact Notice Form DR -529 for Tax Year 2017 for.publication.
B. Certification Form DR -488 Real Property
ON MOTION by School Board Member Searcy, SECONDED by Citizen
Member Heckman, the Board by a:3-0 vote (Vice Chairman Zorc and Citizen
. Member Davis absent). approved and authorized the. Chairman to execute the.
Certification Form DR -488 for Real Property.
C. Certification Form DR -488 Tangible Personal Property.
ON MOTION by School Board Member Searcy, SECONDED: by Citizen
Member Heckman, the Board by a 3-0 vote (Vice Chairman Zorc and Citizen
Member Davis absent) approved and authorized the Chairman to execute the
Certification Form DR -488 for Tangible Personal Property.
9. _ AUTHORIZE THE VALUE ADJUSTMENT BOARD CLERK TO SOLICIT FOR
SPECIAL MAGISTRATES IN THE CAPACITY OF ATTORNEY, TANGIBLE
AND APPRAISER FOR THE 2018 VAB HEARINGS.
ON MOTION by Citizen Member Heckman, SECONDED by School Board
Member Searcy, the. Board by a 3-0 vote (Vice Chairman Zorc_ and Citizen
Member Davis absent) authorized the Value Adjustment Board Clerk to solicit
for Attorney and Appraiser Special Magistrates for the 2018 Tax Year
Hearings.
10. PUBLIC COMMENT
Property Appraiser DavidNolte referred to Agenda Item 8.A. Tax Impact Notice and
pointed out the. column Shift in Taxes Due to Board Actions showed: no reduction or
increase in taxes:
11. OTHER BUSINESS
VAB Clerk Terri Collins -Lister mentioned the. Organizational Meeting for the 2018
Tax Year would be held in the timeframe of late July to early August. .
Final. Meeting Minutes for 2017 Tax Year Page 4
May 16, 2018