Loading...
The URL can be used to link to this page
Your browser does not support the video tag.
Home
My WebLink
About
08/02/2018 (2) VAB
5. INTRODUCTIONS & CONTACT INFORMATION A. Introduction of Board Members/B.oard Clerk B. Board Members list and designated Board Clerk's contact information...................1. 6. APPROVE VALUE ADJUSTMENT BOARD MINUTES .. A. VAB Final Meeting Minutes of May 16, 2018.:...............:...:.:........::.::::.....................2-6 B. VAB Second Final Meeting Minutes of Junei 18, 2018. ............................................. 7-8 7.- APPROVE RESOLUTION SETTING THE FILING FEE TO BE NO MORE THAN $15 PER PARCEL FOR THE 2018 PETITION: FILING PERIOD, PURSUANT TO F.S. 194.013 :2018-1....:.............................:..................................... .................9-10 A.: VAB Resolution 8. APPOINT.KAREN WONSETLER, ESQ., ATTORNEY APPLICANT TO. SERVE AS SPECIAL MAGISTRATE FOR EXEMPTION/CLASSIFICATION/TAX DEFERRAL HEARINGS, PURSUANT TO F.S. 194.035 A. Karen Wonsetler, Esq ..................... ................... .............. :................. ...... ..............11-17 9. SET THE RATE OF PAY FOR ATTORNEY SPECIAL MAGISTRATES Rate of pay for Attorney Special Magistrates is $125.00 per hour: 10. APPOINT.TWO OF THE 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 ..................... ........................... ...:............ :.............. ;..................... 18-23 B. Juliana Young, MAI ............................. ................ ......... ............ .......24-32 C. Charlotte Stahlberg........................:...............:::........ ..........: ......:.33-40 D. Terrie Peltier...........................................................................................:.................41-49 Il. SET THE RATE OF PAY FOR APPRAISER SPECIAL MAGISTRATES Rate of pay for.Appraiser Special Magistrates is $105°.00 per. hour. 2018 VAB Organizational Meeting Page 2 12. APPOINT PAMELA ANDREA APPRAISER APPLICANT TO SERVE AS SPECIAL MAGISTRATE FOR TANGIBLE PERSONAL PROPERTY HEARING, PURSUANT. . TO.F.S. 194.35, AND, SET HOURLY RATE OF PAY, MILEAGE AND MAXIMUM RATE PER DAY FOR OVERNIGHT LODGING REIMBURSEMENT IN ACCORDANCE WITH F.S. 112.06 A..Pamela Andrea, ASA.......... ........................................................................................ 50-63 13. AUTHORIZE THE CHAIRMAN TO EXECUTE ACONTRACT FOR EACH APPOINTED SPECIAL MAGISTRATE ON BEHALF OF THE FULL BOARD A. Sample Special Magistrate Agreement.................................................. .......64-69 14. DESIGNATE. VAB ATTORNEY TO MAKE DETERMINATION _FOR LATE FILE GOOD CAUSE REVIEWSAND LATE FILE RESCHEDULE GOOD CAUSE REQUESTS ON BEHALF OF THE FULL BOARD, PURSUANT TO DORRULE 12D- 9.015 (11)(D), 12D-9.019(5), and 12D-9:021(6), and (7). 15. DESIGNATE THE VAB ATTORNEY TO REVIEW ALL SPECIAL MAGISTRATES' RECOMMENDATIONS FOR LEGAL SUFFICIENCY. 16. DESIGNATE THE VAB ATTORNEY TO PROVIDE SPECIAL MAGISTRATE ORIENTATION ON. HEARING GUIDELINES, EVIDENCE EXCHANGE, A.:: REVIEW OF THE FLORIDA. ADMINISTRATIVE CODE. AND CURRENT PRACTICES AND PROCEDURES. 17. APPROVE THE VAB CHAIRMAN TO REVIEW AND AUTHORIZE PAYMENT. OF 2018-2019 VAB INVOICES ON BEHALF OF THE FULL BOARD... 18. PUBLIC INPUT' 19. ADJOURNMENT Anyone who needs a special accommodation for this meeting may contact the County's Americans with Disabilities Act (ADA) Coordinator at (772), 226-1223 at least 48 hours in advance of meeting. Anyone who needs special accommodation with a hearing aid for this meeting may contact the Board of County Commission Office at 772-226-1490 at least 20 hoiirs in advance of the meeting. .. 2018 VAB Organizational Meeting Page'3 INDIAN RIVER COUNTY VALUE ADJUS Commissioner Joseph E. Flescher — District 2 Commissioner Tim Zorc — District 3 School Board Member — Charlie Searcy, District 4 Citizen Homesteaded Property Owner Member — Wesley S. Davis Citizen Business Member — Todd Heckman VAB Attorney — Michelle Napier, Esq. VAB Clerk — Terri Collins -Lister ONLINE SERVICES ONLINE PETITION FILING: https://VAB.indian-river.or EMAIL: AXIA@clerk.indian-river.org VAB FORMS, RULES, & ADDITIONAL INFORMATION: http://dor.myflorida. com/dor/property/vab FLORIDA STATUTES CHAPTER 194.011: http://www.leg.state.fl.us/Statutes/ CONTACT INFORMATION Terri Collins -Lister, Supervisor Clerk to the Board and VAB County Administration Building "A" 180127' Street Vero Beach, FL 32960 (772) 226-1432 Fax: (772) 978-1857 Email: tlister@clerk.indian-river.org Revised 03/13/2018 -1- j 6.A. JEFFREY R.. SMITH,. CPA, CGFO, CGMA co Clerk 'of Circuit Court & Comptroller Clerk to the Board and Value Adjustment Board . _ . 180127th Street Vero Beach, FL 32960ZoRioA = Telephone; (772) 226-1432 Fax:.(772) 978-1857 E-mail: Axia,@ e—f k.indian-river.org Web address-' ftp://Clerk:indian-river.org :AGENDA-'_ . . VALUE. ADJUSTNT BOARD (VA$_ FINAL MEETING MUTES – MAY 16, 20I The Value Adjustment Board(VAIndian Rive�Cnnty, Florida, met'on Wednesday, : : May -16, 2018 at 1:00 p.m., in the Cot 6. 0�- nistratio iiilding,180127thStreet, Building. "A", Room A-102, Vero Beach,Florfdkk NMntwere Cl�u=man Joseph E. Flescher, School: Board Member Charlie Searcy, and Ci-zen McTodd Wickman, Also present were SAB Attorn .l Michelle-fTap�crs Cler7–MM ECircuit Court and Comptroller' u Jeffrey R. Smith, VA lerk Te Collins 1111 er; Deputy Clerks Rhonda Zirkle and Randi T Wardlow. Present fromtlie Propel Appraiser's Office (PAO) was Property Appraiser David NoIte,- t orneyO�- &end 0 Brown; Manager Bruce Goodwyn;: Supervis_-Jan�Hck ; an Estates- :�esso�illy: Auton; Also present was Real Estate _ _ Appraised Stephen Boer_: 1. CALLUITT-0 ORDER Chairman .Los h E. F eVcher called the meeting to order at 1:00 p.m. 2. INVOCATION .. —= Citizen Member Todd Heckman delivered the Invocation. 3. - PLEDGE OF ALLEGIANCE School Board Member Charlie Searcy led the Pledge of Allegiance to the Flag. Final Meeting Minutes for 2017 Tax Year Page 1 May 16,2018 -2= 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 DORRule 12D-9.013(1) (C). A. Attorney Agreement VAB . Clerk Terri Collins -Lister. pointed oujjgreement with . VAB Attorney. Yn. Michelle Napier, the attorney fees increasedom $l Ao $150 per: _hour, consistent with other counties, and the term of the c -act was ex�fided from one year to three years, terminating on May 16, 2021 Attorney Napier mentioned that all prov1s3ro_�ns wither the contraelEP ained the same since her tender as VAB Attorney, and thatbly�thrate.and the terof the contract: -- had changed, ON MOTION by: School BdUrd lei ffil r Searcy, SECONDED . by Citizen Member Heckma__ om_ the Board nhy. 3-O v: aTVice Charman Zorc and Citizen Member Davi - �#approved the re stL-of VA�Attorney : Michelle _ Napiers: Agreement, Pursuant to 90Rut1.12D=9013 (1)(C). 6. APPRT3_��--A,L OF' 1 MLUTUS --�- __ �-0-VAB Orgii nal Muting of:Amggust 162017 O1GIRLOTION by Sip—h Bo-affiA.- Member Searcy, SECONDED by Citizen Mem1jHeckman, the Board baa 3-0 vote_(Vice Chairman Zorc and Citizen. Membe Davis absent) -approved the Value. Adjustment Board Organizational : Meeting Mme tes of Adg t 16 2017 as written. B. VAB Meetingmmutes 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 Minutes 1or 2017 Tax Year Page 2 May 16, 2 018 _3, 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 cVlagistrate Recommendations . . and inquired on why there was no reduetidWin the value for the granted Petition 2017-119. Bruce Goodwyn with the Property—praisers' Office exp td that the Special Magistrate changed the Market Va-lue,mh ch had, InDact on t taxable value. Inquiries were raised on t - -h7- (ins for sdeffila7arge reductions in the values. A lengthy dialogue followed be een epresentat&S, from. the Property Appraiser's Office, VAB Attorney Napier, --:R A F3�e=AppraisVftBoyle and the Board regarding _ —. comparable sales,sing .currersales dat_tr---_yalues,—assments ' and: whether the. Special MagistrUe's cflmmenda ons cqj lre with Wo a*. MOTION wss=ritade by Citizen Todd= kman, SECONDED by Chairman Flescher for discussion, accept t r especial 1Vf iistrates' Recommendations for - the 2017: Tax C €�zen Meni e�Leckm opined that the Special Magistrates complied with the lv��he Board diet have alegal stand denying the recommendations. Attor — n Tapier state (that m her review of the recommendations and he record of the hearing% it was her opinion that the Special Magistrates' recommendations :were done properand according to the law. The Chairman C- ZE=-ED 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: & AUTHORIZE AND APPROVE THE CHAIRMAN TO . EXECUTE THE FOLLOWING FORMS PURSUANT TO F.S. 193.12. Final Meeting Minutes for 2017 Tax Year Page 3 May 16, 2018 _4- 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 3-0vote (Vice Chairman Zorc and Citizen Member Davis absent) approved and authorized ihe.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 Se�ECONDED . by Citizen Member Heckman, the Board by a 3-0 vote (rce Chairman Zorc and Citizen Member Davis absent) approved and author"Iid the Clqirman to execute the Certification Form DR -488 for Real Pro C. Certification Form DR -488 Tang ffie.Yersonal Property ON MOTION by - School Board Membe earey =SECONDED Citizen Member Heckman, the Soard a 3-0 vote (V Chairman Zorc and Citizen Member Davis absent) appiW&dSrid authorizedAhe Chairman to execute the Certification Form DR -488 for_Tanglbde=i'ersonarTerty. 9... AUTHORIZE__= ALUE AlJ*STM ARD CLERK TO SOLICIT: FOR . SPECIAL 1��GiSTRA S IN THS= TACIT OF ATTORNEY, TANGIBLE AND APPRA=I_R FOR=TSE 2018 VMB-HEARINGS. ON --1110N by Ct�ze7ter_Heck�an, SECONDED by School Board e Sea a tWBbafd b a to ice: Chairman Zorc; :and Citizen ember Davient) authorized thIue Adjustment Board Clerk to solicit _ =- AttVIT orney aiiU prifiW1 .Special Magistrates for the 2018 Tax Year Heags. T 10.' PUBLIC=CfJ'IMENT _ Property Appy- Nolte referred to Agenda Item 8.A. Tax Impact Notice and pointed out the colum Nhift 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 forthe 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 - _5. 6.B. JEFFREY R. SMITH,. CPA, CGFO, CGMA� Clerk of Circuit Court & Comptroller q Clerk to the Board and Value Adjustment Board 180127th Street Vero Beach, FL 32960�A Telephone: (772) 226-1432 Fax: (772) 978-1857 E-mail: Axia@clerk.indian-river.org Web address: _191h2/Clerk.indian-river.org AGENDA VALUE. ADJUSTMENT BOARD (VAD) SECOND FINAL MEETING MINUTES= =JUNE 18;T The Value Adjustment Board (VAB o Tndian River County, Florida, met on Wednesday, June 1.8, 2018 at 1:00 p.m., in the County Administration Bdilding,18.01271h Street, Building "A", Room A-102, Vero Beach, FloridaPresenlM_e Chairman Joseph E. Flescher, School Board Member Charlie earcy,,and Citizen Memhersodd Heckman and Wesley S. Davis. Also present were V7M AttornelVIichelle Nader, VAB Board Clerk Terri Collins -Lister and Deputy Clerk Rh6nMa_Zirkl&Present from the Property Appraiser's Office (PAO) was Supervisor Jnnine_Hicks 1. -3--L TO ORDER; Chaarman Joseph E. Flescher caIed the meeting to order at 1:00 p.m. 2. INVOCATION Citizen Member-esley S. Davis delivered the Invocation: 3. PLEDGE OF ALLEGIANCE Chairman Joseph E. Flescher led the Pledge of Allegiance. to the Flag. 4. INTRODUCTIONS Introductions were made individually by all present. Second Final Meeting Minutes for 2017 Tax Year Page 1 June 18, 2018 - -7- w. 5. AUTHORIZE AND APPROVE THE :CHAIRMAN TO EXECUTE THE FOLLOWING FORMS PURSUANT TO F.S. 193.12 VAB Clerk Terri Collins -Lister explained that the Tax Collector's Office discovered that the 2017 taxes were not paid for Petition 2017-038 prior to April 1, 2018. It was. confirmed by the Tax Collector's Office that the Petitioner attempted to make the required partial payment prior to the .April 1, 2018. deadline, but due to miscommunication the payment was not accepted.,!., The statutory requirement regarding the payment associated with the VAetion was resolved; however, IN according to Section 194.014, F.S., the VA$ hasSoldiscretion and the Petition must. be denied. A. Tax Impact Notice DR -529 for Tax y017 ON MOTION by Citizen Member Hamman, SECONDED by= en Member Davis, the Board by a 4-0vote (Vice Chairman Zprc :absent) p roved and authorized the Chairman to -execute the Ta Im Notice Form�I�529 for Tax Year 2017 for publicato B. Certification Form DR-49W-Aedo _er ��� t3'- _ ON MOTION bq 5d Membe _ck n -ISE by Citizen Member Davis, the 13oa1 by a vote (Vim Climaacc' absent) approved and _– = -- authorized tF0£hairman-to executeEhe_SAC ertificatM Form DR -488 for Real . Property..–_ -_ cw—C Forn�R-488 angible Phonal Property __ OTION Wyl% izeri tuber Davis, SECONDED by Citizen Member Hewn, the Boarih a 4 d ate (Vice Chairman Zorc absent) approved and authur ed the Chaijuan to execute the: Certification Form DR -488 for Tangiblersonal Proty. v 6, OTHER BUSINESS_v There was none. 7. ADJOURNMENT There being no further business; the meeting adjourned at 1:12 p.m. Second Final Meeting Minutes for 2017 Tax Year Page 2 june:18, 2018 _8- G� �`ZoRtoA INDIAN RIVER COUNTY VALUE ADJUSTMENT BOARD RESOLUTION 2018 —1 7.A. 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 2018 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 fora 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. 1 -9- (e f.. SPECIAL MAGISTRATE APPLICATION INDIAN RIVER COUNTY VALUE ADJUSTMENT BOARD 8.A. (APPLICANTS MUST MEET QUALIFICATIONS OUTLINED IN FLA. STAT. C 194.035) Please type or print. If more space is needed, attach additional sheets. Applicants may supplement their application with a resume. However, a resume cannot be used in lieu of an application. Application for: Attorney Special Magistrate ❑ Appraiser Special Magistrate for... ❑ Real Property and/or ❑ Tangible Personal Property If appointed, how much time would you be available to conduct hearings and complete your recommendations? ❑✓ 1 to 8 hours per week;E] 9 to 20 hours per week; ❑ 21 to 30 hours per week; ❑ 31 to 40 hours per week. APPLICANT INFORMATION Name: Karen Wonsetler Home Address: 14210 Lovers Key Lane, Orlando, FL 32828 Mailing Address: 860 North Orange Ave. Suite 135, Orlando, FL 32801 Business Name: Wonsetler, & Webner, P.A. Business Address: _860 North Orange Ave. Suite 135, Orlando, FL 32801 Phone: Home/ Business/ 407-770-0846 Cell/ 407-484-7938 Fax: 407-770-0843 E-Mail: karen@kwpalaw.com • . Copy of license referenced below. • Documentation to support membership in professional organizations listed below under Organizations. • A writing sample, which may consist of an opinion letter or other business-related documentation that contains one or more written pages of original material. If you have served as a special magistrate previously, please submit a recommended decision as your sample. Do not submit a copy of an appraisal as a writing sample. • Prior to conducting hearings, all applicants are required under Fla. Stat. § 194.035 to certify completion of the current year training provided by the Department of Revenue. To obtain the training, go online to the Department's website at http://dor.myflorida.com/(!oL/propeEil/vab/training.litml. Return your completion certificate to the VAB clerk. Attorney Magistrate Applicant: Bar Number: 140929 Date of Admission: May 1998 How many years of experience do you have in the area of ad valorem taxation: 11+ Appraiser Magistrate Applicant: Residential Appraiser License #: Valid Through: General Appraiser License #: Valid Through: Provide number of years of experience you have in the area of real property valuation: Describe experience, and number of years you have in the area of tangible property valuation: Page 1 v01/13/2015 -11- SPECIAL MAGISTRATE APPLICATION INDIAN RIVER COUNTY VALUE ADJUSTMENT BOARD (APPLICANTS MUST MEET QUALIFICATIONS OUTLINED IN FLA. STAT. § 194.030 1. Educational Background University of Florida College of Law - graduated Dec. 1997 2. List any experience and/or specialty for the following property types: PROPERTY TYPE EXPERIENCE/SPECIALTY Residential Real Property Commercial Real Property Tangible Property Other (please seci 3. If you currently or previously have served as a special magistrate, please provide the municipality or county and dates served. Orange Co, since 2006, Brevard and Hillsborough since 2007, Seminole Co. since 2011, Polk since 2015 and Indian River Co, since 2014 4. Have you ever been dismissed, terminated or denied appointment as a special magistrate for poor or improper performance? E No ❑ Yes (please explain) 5. List any additional information which. makes you qualified to serve as a special magistrate. Also provide name and contact information of at least. two individuals who can attest to your years of experience in ad valorem taxation, tangible personal property or real property appraisals. Racheal Poteet, Brevard County Property Appralser's Office, formerly clerk to the BOCC Katie Smith, Orange County Clerk to the BOCC 6. Are you willing to accept the'Value Adjustment Board established schedule of fees? 66 Yes ❑ No If no, please indicate your schedule of fees to be charged the board on a one-hour basis. 7. Explain your level of knowledge and experience with computers and list the applications you are familiar with, including Axia. I have used Axia since It's inception. ORGANIZATIONS 1. List each organization, recognized by the real estate appraisal industry or the professionals in 'that field, in which you are currently or have previously been a designated member: ORGANIZATION DESIGNATION DATE MEMBER # Florida Bar 1998' 140929 2. Of those organizations describe any possible conflict of interest that could occur or me appearance of a concoct of interest that may prevent you from fairly conducting a hearing: None. Page 2 v01/13/2015 -12- SPECIAL MAGISTRATE APPLICATION ` INDIAN RIVER COUNTY VALUE ADJUSTMENT BOARD (APPLICANTS MUST MEET QUALIFICATIONS OUTLINED IN FLA. STAT. S 194.035) 3. Have you ever been disbarred, suspended or received any other disciplinary action. from any organized association, or from the State of Florida? M No ❑ Yes (please explain) 4. List any personal or business relationship you have ever had with any officer or employee of the office of the property appraiser, office of the clerk of the circuit court, office of the county attorney or the value adjustment board of any of the counties to which you are applying: None. 5. List any clubs, organizations, associations, or other entities to which you belong or participate in and in which a possible conflict of interest could occur or the appearance of a conflict of interest might arise that would prevent you from fairly conducting the hearing between the property appraiser and the property owner and taxpayer. None. I Pursuant to Fla. Stat. § 194.035, a person cannot serve as a special magistrate if he/she is an elected or appointed official of a county, a taxing jurisdiction, or the state; is an employee of a county, a taxing jurisdiction, or the state; or in the same fax year that he/she services the Board as a special magistrate, represents a'party before the Board in any adminisfrative review of property taxes. Are you an elected• or appointed official or employee of a county, a taxing jurisdiction, or the state? Yes No If yes, please provide details: The undersigned certifies, under penalty of disqualfcation from consideration, that each item contained in this application, •o any j :document furnished by or on behalf of the applicant is true and complete as of the date it bears. The un rsigned horizes the Valua Adjustment Board to obtain information from other sources to verb each item contai d harem. Yke undersigned acknowledges that, if selected, he/she will follow all requirements and mandates of law in l filling the uties of special magistrate. . Signatut of AppHearttl Karen Wonsetler Printed Name of Applicant u Page 3 v01/1312015 -13- ine riorma ", -- rr ine Page 1 of L Ethics Rules Professionalism Log In Follow Us THE FLORIDA BAR ABOUTTHE BAR NEWS 8 EVENTS FOR THE PUBLIC MEMBER SERVICES LOG IN FIND A LAWYER Search The Florida Bar THE FLORIDA BAR i Find A Lawyer / Profile Karen JenetEe Wonsetler Member In Good Standing Sections: Bar Number: 140929 Mail Address: Karen Wonsetler P.A. Karen Wonsetler P A. Law Office of Karen Wonsetler P.A 2 to 5 860 N Orange Ave Ste 135 Managing Partner Orlando, FL 32801-1011 United States Office: 407-770- 0846 Fax: 407-770-0843 Email: karen@kwpalaw.com Personal Bar URL: www.fioridabar.org/mybarprofile/140929 vCard: County: Orange Circuit: 9 Admitted: 05/22/1998 10-YearDlscioline None History: Law School: University of Florida, Fredric G. Levin College of Law Sections: Real Property, Probate Law Federal Courts: U.S. District Court, Middle District of Florida Finn: Karen Wonsetler P A. Firm Size: 2 to 5 Firm Position: Managing Partner Eligible to Practice Law in Florida The Find a Lawyer directory is provided as a public service. The Florida Bar maintains limited basic Information about attorneys licensed to practice In the state (e.g., name, address,year of birth, gender, law schools attended, admission year). However, through this directory The Florida Bar allows Individual attorneys the opportunity to provide for public Information certain expanded personal and professional data. it Is the attorney's responsibility to routinely review and update those expanded listings. The Information contained In those expanded listings is presented by the Bar"as Is" with no warranty of any kind, express or Implied. The Florida Bar, Its Board of Governors, employees, and agents thereof are not responsible for the accuracy of that additional data Publication of attorneys' contact Information within this listing should not be construed as their consent to receive unsolicited communications In any form. Certain unauthorized uses of this data may result in civil or criminal penalties. The Find a Lawyer directory is not a lawyer referral service. About the Bar News, Events & For the Public Member Services Directories Research & Publications Professionalism -14- http://www.floridabar.org/wps/portal/flbar/home/attysearch/mprofile/!ut/p/zl/jY LDoIwF... 3/11/2416 h7 Karen Wonsetler, Esq. Writing Sample - Prior Report 20ILS & Recommendation Findings of Fact Petitioner, Huntington Reserve Assoc., LTD, was not present at the hearing'held on December 11, 2013, but rather -was represented by attorneys Mr. Frank Brady and Jeanne Brady. The documentation submitted by the Petitioner shall be referred to in general terms as Petitioner's Composite Exhibit 1. The Property Appraiser's Office was represented at hearing by Sendy Shaffer, Coordinator of Exemption Services and by attorney Gaylord Wood, Jr., and the Property Appraiser's Office did submit a nine (9) section set of documents in support of its position that the denial was appropriate in this matter. The documentation submitted by the Property Appraiser's Office. shall be referred to in general terms as Property Appraiser's Composite Exhibit A. 1n addition to the documentation presented by the parties, each presented memorandums of law and -fact in support of their respective positions. Historically, the subject property has not enjoyed the benefit of the Affordable Housing Exemption. This initial 2013 application was denied by the Property Appraiser's Office in June 2013 for a number of reasons, the main reason relating to the Property Appraiser's determination that based upon the composition of the Petitioner's corporate entity, that the housing operation is run in such a manner as to inure to the benefit of the for-profit partners. The denial of this initial application in no manner related to'the change in the relevant Florida Statute with a July 1, 2013 effective date and with retroactive effect. As such, this hearing in no manner involved any analysis as to the constitutionality of the recent change in the Affordable Housing statute. The Petitioner appealed the denial and did raise an argument regarding both the Petitioner's eligibility as a not-for-profit organization and arguments regarding the unconstitutionality of the recent statutory change. Despite stating affirmatively in Petitioner's factual memorandum, Petitioner did.not enjoy the Affordable Housing exemption in at least the prior three years, and as such, the Petitioner's argument that a `vested right' was interrupted and denied is factually inaccurate and inapplicable in the case at hand. Again, as the Property Appraiser did not deny the application on the 2013 legislative change, but upon the law as in effect for 2012, specifically in effect as of January 1, 2013, such arguments are unnecessary and outside of the scope of this hearing. Petitioner has set forth in its documentation and evidence that "The Partnership, Inc." is a non- profit Florida corporation with an overall ownership interest in the limited partnership which owns the property. The amount of that interest is 0.009%. Huntington Reserve Associates, Ltd is the limited partnership. Per the Property Appraiser's analysis, Huntington Reserve Associates, Ltd is a for profit entity based upon the fact that it files taxes on a for-profit rather than -on a non -for-profit tax form. The Property Appraiser further argues that the tax structure of the partnership entities underscores the fact that the subject property is run in such a manner as to create a profit and to shift the benefit of any taxation credits or exemptions. -15- Karen Wonsetler, Esq. Writing Sample - Prior Report ?ol.S & Recommendation Specifically, the Property Appraiser's legal basis for the denial rests upon the requirement set forth in Sections 196.195 and 196.1978, Florida Statutes [2012]. Per the first section, the Petitioner must comply with the determination of exempt status as defined in Section 196.195 in order to establish eligibility for the Affordable Care exemption. Mr. Wood focuses on subsection (3) of 196.195 which states as follows: "Each applicant must affirmatively show that no part of the subject property, or the proceeds of the sale, lease, or other disposition thereof, will inure to the benefit of its members, directors, or officers or any person or firm operating for profit of for a nonexempt purpose." The Property Appraiser as part of its initial denial determined that the income or proceeds from the subject property inures to the for-profit entity. The depreciation and tax credits as well inure to the benefit of a for-profit partner, Centerline Credit Enhanced Partners L.P., which owns 99.98% of Huntington Reserve Associations, Ltd. Petitioner's attorney argues that the fact that Petitioner is a Florida registered non-profit entity is and should be sufficient to satisfy the requirements set forth in the statute and was not able to dispel the Property Appraiser's theory on how and in what manner the non-profit inured to the benefit of the for-profit partners. The statute does not only call for a Florida based non-profit general partner, but has additional conditions and qualifications which went largely unaddressed by Petitioner. Petitioner argues that the case law of TEDC/Shell City Inc.,.v. Robbins 690 So.2d 1323 (Fla. 3" DCA 1997) which holds that tax credits is tantamount to a "benefit." There is only argument that Shell City has been legislatively negated as it has not been overruled by a higher court. As such, at hearing both parties continued their legal interpretations in support of their respective positions. No dispositive documentation was produced to satisfy Petitioner's affirmative obligation that the Petitioner's partners did not benefit from the Petitioner's operation of the facility as "affordable housing." Conclusions of Law When a taxpayer seeks a preferential tax treatment such as relief from an ad valorem tax, the statute under which he claims the benefit must.be strictly construed against the taxpayer. DeQuervain v. Desguin, 927 So. 2d 232, 236 (Fla. 2d DCA 2006). Furthermore, the person claiming the exemption has the burden of proving by testimony or evidence that he .qualifies for such. Schooley v. Judd, 149 So. 2d 587, 590 (Fla. 2d DCA 1963). The burden of proof in an exemption hearing falls upon the Petition to prove eligibility by at least a preponderance of the evidence. In this case, the Petitioner failed to carry its burden to show affirmatively by either testimony or evidence that it qualified for the 2013 Affordable Housing exemption per the mandates of Sections 196.1978 and 196.195, Florida Statutes. There is an unresolved factual issue as to -16- Karen Wonsetler, Esq. Writing Sample - Prior Report zoILI; & Recommendation whether or not the Petitioner's ownership and actual use of the property would qualify it for the affordable housing exemption for the 2013 tax year. Per the Property Appraiser's representative and counsel, it was not satisfied with Petitioner's showing as to the criteria for ownership or use as of January 1, 2013, and stand by that office's initial denial of the exemption application. Although Petitioner did provide information with its application to the Property Appraiser's office and did request the Value Adjustment Board conduct a hearing on its petition iri its absence, Petitioner failed to put forth any evidence or testimony above and beyond a copy of the current information available from the Florida Secretary of State, Division of Corporation showing the relationship between Petitioner and other corporate entities. The application of that portion of the statute that was not changed on July 1, 2013 yields the first layer of legal issues, irrespective of any discussion or argument related to a 2013 mid -year amendment regarding ownership criteria. As such, this legal conclusion is irrespective of any retroactive application as to ownership, and focuses instead upon the provisions governing Section 196.195 Florida Statute, and proof as to Petitioner's eligibility as of January 1, 2013. As Petitioner made no challenge to any retroactively applied version of the law by the Property Appraiser's Office and the legal analysis does not consider the retroactive application in this decision, there will be no legal discussion regarding the constitutionality or unconstitutionality of acts by the Florida legislature. I find that there is an unresolved question as to whether or not the non-profit partner does in fact inure to the benefit of the general for profit partner. If it does inure to the benefit of the for-profit partner, then the ownership and use are not an appropriate basis for a claim for the exemption. Petitioner made no presentation of facts or evidence which would assist in the factual and legal analysis. As such, the Petitioner failed to carry its burden of proof and has not affirmatively shown an entitlement to the Affordable Housing exemption. When the Petitioner fails to carry its burden of proof, the initial denial of the exemption by the Property Appraiser's Office is upheld. Accordingly, the petition is denied. ... . . .. .. ... .. . -17- 10.A. SPECIAL MAGISTRATE.APPLICAT]ION � = INDIAN RIVER COUNTY VALUE AIDR)STMENT BOARD (AP.PLICANTS-.MUST:MEET'Q.UA.LIrICATIONSOUTLINED.INTLA. STAT:.Ii'104.035) Please type or'print..If more -space. is needed, attach additiongl. sheet$. Applicgrflsancry supp/enuen!-lheir1:app/icaliotr with. a resrune. However; a•resiuue.cannot be used. in -lied of. an dppl caltdii. Application for: ❑.Attorney Special Magistrate Q Appilaisel• Spect'Af lagistrate for.,., -Real Propoty and/or ❑ Tangible Personal' Property If appointed,.how much time would you be: avallable'to conduct hearings and,complete your recommendations? 0 l to 8 hours per week; ❑. 9 to 20 hours per week;,[] 2,1 to 30'hours per week; ❑•3:1 to 40: hours per week: • • Name: Stephen!G: Neill :Home Address: 139 DominioR.Court, Fort Pierce, FL 34949' Mailing Address: Same :19ttsine'ss•Name: Callaway&Piice,lnb. Business-Adthess: 1803:80uth 25th'Stre_ et;:5uite 1,. Fori Pierce, Fl. 34947 Phone:• Home/ Business/ 47z4546es07 Cell? 561-71e-1768 Fax: 772-461.0809. :&Mail; s:nelil@caliawayandpdce;com • Copy of license referenced' below: • Documentation to•support•tnetnbeislilp-in!professional organizations listed -below -finder Organizations. • A writing sample, which may coiisrst gf.an opinion letter or other business-related iiocurnentation that contains one or Blore written. pages of original material. If .you have served as a :special magistrate: pceJiously, please s0mit'a teconimeuded decision' as your sanap]e..:Do riot submit;a copy.Qf an appraisal as a.writing sample. • Prigr to conducting heai:iitg's, ell applicants!age.,i•eq►timd under.pla. Stat. § 194:035'to certify cotnplefiori of the: currenvyear•training. provided• by•t he Department of Revenue. To o.Wa,tn tha trainingi :go online to the Dep.arin)pnt'' website.,At"hffo•/Idor mvflorida.dom/dor/property/V.ab/`ttaiiiinsz.httril. Return your completion certificate to,the VA -J# clerk. 1111 IN, 1, 1111 1 ,Attorney Magistrate -Applicant: ]3arNuf ibbr: Date of.Admi'ssion: How mgnyyears of experience. do yowhaveln-the area.of'ad valorem• taxation:. r Appraiser Magistrate Applicant:- Residential Appraiser Liceaise #: Valid Through: General Appraiser L•icense.it: Rz2480 'Valid ThMith: 11�3o11s Protide number of years •of experience yon•bavelittliq area of real.property valuation: 21 Describe experii'ence, and number of.yeats you have in.the area of tangible property valuation: NIA Page 1 v.01A3/2015 -18- SPECIAL MAGISTRATE APPLICATIQN INDIAN .RIVER COUNTY VA—L'UH. ADjus T.mEN-T'j3oARD (APPLICANTS MUST A4EETQUAUrICNT1ON$ QU:rLINEWNYLA. STAT..4194:035 CAX,"Ji'a 1. Edueational.Badkground Meese see attached quafificatIo6s. 2. Li'stanyexperidnoc-atid/or-speei'alt.yfqt.,,ti6-fo.lidwingptopptf.ytypes: PROPERTY TYPE IEN X.SPECIALTY UTER Q/ Residential'94gi Pico. Al types, 1dOudjng.h19h end,',condos, SIF Cd1hm6rci4FRe8j Pro peft "y All types, Including lncome-,producing,.Ongle-ten pn1impIll- nan &#epiql purpp�;#Or6pOrffes 10gible.pyway N/A Othek (please s.eel f�*) Inddstflal,16titutfonal, eminent-d6maln,,aWqqltu ro I'an4proqeOpralaudt, & - If.ydkl currently or previously have,sqrved as a s ccW magistrate; pleii'se! provide the municipality i.i1pipalityoi -.county and. dates served. st. WbIO County. 2007 -Current,' Mdrt1h.Cdunty.. 2012-2015;,'1nqjep 8jvqrCqqdty: 201 4; Have yo a ii.-ey.er been -distAisised, ferminat6d or,,denied as a sped I magistrate for :poor or Improper. pqr-fofffiance? No El Yes. (please expliin), 5'. -List any adaltional 'information which. makes you qualified -fo serve as a special k magistrate. Also provide name and .contact 'information .:of at least'two indi.y.1duals who can attes.tto.your.yoars of bxpericn.te- i n ad paloreni taxation, tangible personal property or rqA.1 property appraisals. Sqe,habove. 'A ' Angela ng.q C.ani6:Leva'f.gni,-.5t.Lud[6County Value Adjustment Board 6. Are:youw"llljii4.toaccept-theValue. Adj'tistmoniB'Oardestablished scheditleof:feeg,?Z-YesE]No. If no,,please 1ndibat0.yqursFdhedule d fe.Qs.-to be charged the board on a;orfe-hour-'basis. 7. 'ExVIgin your ldvdl of -knowledge and experience with computers, anflist'the qpjiiqa;ion 9'yoti are familiar with. including Axia. Pro. ficlen.t.knowledge, and experience with computers for*20+-years withMIAfor 8 years; attended several semidars sponsored' by ARIA. A O R-, GAiN.f-Z-A4 -OiN .t8, -1. List each organization, recognized by the real estate appraisal industry or th.eprofessio;ials in that field:, in which you are c9rrejitly of have previously beema designated member: ORGANIZATION DESIGNATION RATE MEMBER4 Ap sil 16sfituW MAI 2004 12249 ftettqan *,*ty,.qt Fpnq Managers. Associate Mdfiibef- 2613 2. Ofthose organizations describe any.possihib (orltlict-.of,,in.tpr.estthqt.co.uld,occur or the appearance of -a copt.1.1c.t. of - .interest. that may proyent. you from1hirly. conducting.a hearipg: 'None: 'Page 2 01/131N-15' -19- :a .l SPECIAL MAGISTRATE APPLICATION INDIAN RIVER COUNTY VALUE ADJUSTMENT BOARD (APPLICANTS MUST141EET QUALIFICATIONS OUTLINED IN FLA. STAT.'+ 194.035) 3. Have you ever been disbarred, suspended or received any other disciplinary action. from any organized association, or from the State of Florida? © No 0 Yes (please explain) 4. List any personal or business relationship .you have ever had with any officer or employee of the office of the property appraiser, office of the -clerk of the circuit court, office of the county attorney or the value adjustment board of any of the counties to which you are applying: Business relationships through the VAB process. 5. List any clubs, organizations, associations, or other entities to which you belong or participate in and in which a possible conflict of interest could occur or the appearance of a conflict of interest might arise that would prevent you from fairly conducting the hearing between the property appraiser and the property owner and taxpayer. None Pursuant to Fla. Stat. § 194.035, a. person cannot serve as a special magistrate if he/she- is an elected or appointed official of a county, a taxing jurisdiction, or the state; is an employee of a county, a. taxing jurisdiction, pr the state; or in the same tax year that he/she services the Board as a special magistrate, represents a patty before the Board in any administrative review of property taxes. Are you an elected or appointed official or employee of a county, A taxing jurisdiction, or the state? ❑ Yes R1 No If yes, please provide details: The :mdersigned certifies, tinder penalty of disqualifrcatim fr-om consideration, (hat each item contained 'in this application, or arab) other docinnent fr►rnished by or on behalf of the applicant is true and complete as of the clale it bears. The unclersigned authorizes the Malue Adjustment Board to obtain infoPmdiion fr•orn olher sources to verb each item contained her ' t. The nmdeisigned acknowledges that, if selected, he/she willfollow all requirements and mandatesof lmu' in f- rt ing the duties of special magistrate. Date: 6/1/18 of A i G. Printed Name of Applicant Page 3 v01/13/2015 -20- Qualifications - Stephen G. Neill, MAI Professional Designations\Licenses\Certifications Member, Appraisal Institute, MAI Designation #12248 Florida State -Certified General Real Estate Appraiser #RZ2480 Florida Licensed Real Estate Broker #BK -0660406 Associate Member, American Society of Farm Managers and Rural Appraisers International Right of Way Association Certified Right of Way Appraiser R/W-A/C Professional Experience Principal, Callaway & Price, In.c. - Since January 2006 Appraisal Consultant, Callaway & Price, Inc. - 7/02 - 12/05 Appraisal Consultant, Diskin Property Research - 4/00 - 6/02 Appraisal Consultant, Callaway & Price, Inc. - 5/97 - 4/00 Education Bachelor of Science Degree in Business/Real Estate, Florida State University Associates of Arts Degree, Indian River Community College Appraisal Institute Courses: 410 Standards of Professional Practice, Part A 420 Standards of Professional Practice, Part B 510 Advanced Income Capitalization 520 Highest and Best Use and Market Analysis 530 Advanced Sales and Cost Approaches 540 Report Writing 550 Advance Applications Analyzing Operating Expenses Appraisal from Blueprints and Specifications FHA and the Appraisal Process Real Estate Finance Statistics & Valuation Modeling Analyzing Distressed Real Estate Expert Witness An Appraiser's Introduction & Overview of the U.S. Hotel Industry Hotel Market Studies & Valuating -- Using Hotel Valuation Software Fundamentals of Separating Real Property, Personal Property, and Intangible Business Assets International Right of Way Courses: 103 Ethics and the Right of Way Profession 400 Principles of Real Estate Appraisal 401 The Appraisal of Partial Acquisitions USPAP - Biennial Florida State Law for Real Estate Appraisers Florida Law Update Roles and Rules of Supervisors & Trainees Appraisal Institute - Leadership Conference Participant -21- sR Qualifications - Stephen G. Neill, MAI Qualified Expert Witness Miami -Dade . Broward County Indian River Martin County St. Lucie County Bay County US Bankruptcy Court, Middle District of Florida Indian River County Special Magistrate - 2010, 2011, 2012 & 2013 St. Lucie County Special Magistrate - 2007, 2.008, 2009, 2010, 2011, 2012 & 2013 Martin County - 2012 & 2013 Appraising\Consulting Expertise ACLFs Agricultural Aircraft Hangers Apartment Complexes Branch Banks Car Dealership Citrus Groves Condominium Projects Eminent Domain Golf Courses Luxury RV Parks Marinas Mining Operations Mini -Warehouses Organizations and Affiliations Mobile Home Parks Multifamily Residential Office Buildings Ranchland Restaurants Retail Buildings Salvage Yards Single -Family Residential Sports Complexes Subdivisions Truckstops/Gas Stations Warehouses Vacant Land Special Purpose Properties Rotary Member - Past President/Board of Directors John Carroll High School Advisory Board Treasure Coast Seminole Booster Club -22- Qualifications - Stephen G. Neill, MAI t STATE OF FLORIDA ;;. DEPARTMENT OF BUSINESS AND PROFESSIONAL REGULATION ' FLORIDA REAL ESTATE APPRAISAL BD 850-487-1395 2601 BLAIR STONE ROAD TALLAHASSEE FL 32399-0783 NEILL, STEPHEN G 1.803 S 25TH STREET SUITE 1 FORT PIERCE FL -34047 Congratulations] With this license you become one of the nearly •.r �,. r:::... h x :, _z n,p,ew;; £ one million Floridians licensed .by.(e D'epariment of Business and } , 0"ov! STATEQF FLORIDA �`Professional Regulation. Ourprd[e'ssionals and businesses rangefrom architects to yacht brokers, from Boxers to barbequeDEPARTMENTOFBUSINESSANDresiaurants,and they keep F.lorida'sewnomysuong. PROF�ESSIOAC REGULATION Every day we work to impprove the way we do Business in order t : RZ2480 , 1SSUE�b,�11113/201.6 to serve you, better. For informaiioh about our services, please K to onto 4vww.myfioridalicense.com, There you can find more 1 CERTIFIED:GENEL�AL�AE�PRAISEg Information about.our divisions and the regulations that Impact NEILL, STEPHEN G you; subscribe to department newsletters and learn more about v' •': the Departriment's initiatives. �- Our mission at. the Department Is: License Efficiently, Regulate € .. � � ! , ' , •.� Fairly, We constantly strive to seryl you better so that you can IS gf2RTIFIBDunder,lhe provisions of Gfi.496 F5. serve your customers. Thank you for doing Business in Florida, ryatrai yi Eafa NOV 90,2018- L1fifll�000273a and congratulations onyour new license! DETACH HERE RICK SCOTT, GOVERNOR KEN LAWSON. SECRETARY i STATE OF FLORIDA i DEPARTMENT -OF BUSINES§..AND•PI FLiORIDA:REAL ESTATE Rz-pop The CERTIFIED GENERAL APPRAISER -. Nartied.below IS CERTIFIED Under t.lija pravasions of Chaptet-475 FS. Expiration date. NOV 30, 2018: Z r NEILL STEPHEN,G 180319 26TH STREET SUITE i, i.,FORTPIERCE,,.,__FL 3947 x 5 M l� fix+•. k i " "O ISSUED: 11/13/2016 DISPLAY ASREOUIR WESSIONAL REGULATION NPPRAISAL 13D' i `' 1 D BY LAW ^ `�`SEoit Litit1130002233> r -23- onyour new license! DETACH HERE RICK SCOTT, GOVERNOR KEN LAWSON. SECRETARY i STATE OF FLORIDA i DEPARTMENT -OF BUSINES§..AND•PI FLiORIDA:REAL ESTATE Rz-pop The CERTIFIED GENERAL APPRAISER -. Nartied.below IS CERTIFIED Under t.lija pravasions of Chaptet-475 FS. Expiration date. NOV 30, 2018: Z r NEILL STEPHEN,G 180319 26TH STREET SUITE i, i.,FORTPIERCE,,.,__FL 3947 x 5 M l� fix+•. k i " "O ISSUED: 11/13/2016 DISPLAY ASREOUIR WESSIONAL REGULATION NPPRAISAL 13D' i `' 1 D BY LAW ^ `�`SEoit Litit1130002233> r -23- SPECIAL MAGISTRATE APPLICATION M,'IAN.]R.IVEk,C.'OUNTi('VALUEADJUg-TAUENt BOARD A.PL(QP1T$.MPST MEVJ CATTbN9!UT.,IjNED:IN.FLA.STATi.419403 10.B. Pleascaypeor print.. ff.more spaceistleedta., -aitath'additio'hal. sheets. ApplibVIUMMY s1*0piethent their qppihcdflgn wNi.a.revoe. Havveven a-rat(nie.-cannoi...beitsed=itz lieu, of anapplication. APPUOatflon for. [],A*ttq .Spebial Magistrate S �Majisti.dte f'dr;. D:Reql Property aricUoX ❑Tangible Personal Property If appointed, how;.mudh time-wouW;-you'be. available io,conduct Bearings and compipie your recommendations? 1 t 8,hours.- vqq1q: R] 9,19 20 hours per week; ❑ 21 tjol 6 hoursper week,. E]'3.1 to 40 hou rs..perweek.. A-PPLICANT INFORMATION .Name: Juliana Ybuog, Hor,dd, Address- .5065 34th Lane. Vero Beach.,F, lorlda.32966: Mailing Address:. satfill "Business Name:' Young Appraisal &:b0rfsuion 9 Business Address: 1924 44th Xvenue, Vero Beach, F16rida-32966'- .Pbone,. Home/ none 'Business/ 77-249454-8- CelU .772563 3598.. Fpx: '772.6691.016. dopy• . d of license iefdzOnpt bbl6w. • Documenia'tion.-to, support membership inpoiessi,onal . organizations listed below undd Organizations; • Awrjt[pg sample, Which may, consist -of an opinion. letter -or, other business=related. Wcuinentation that contains one or.more written pagesdf'orWAal material.- Jf'you haveserved. as a speci . al"'mAgis,trade ,previdu$jy, Olebse sAbiji'ta recoMthe-nje,osipi)48y�)4r.s4mple. Do appraisal as a writ ff . q.sample. • Ptidr to cofickpqiffig h6a,mgs, 911,applimitsare.vqqui . red under 'Fla.. ;Stst. §, 1'94.051t6-cortify -completion of 'rovilded.-by. nt'of-,.gev. 6., T.O..obtaidthe'tbamiq the.current.-year tralmng,p- 'the bdogtf.rne 9, go kpilhei- 16 the DOpar.tment's-website.'Eit-http-//dtir.iiivflorida.coi-n/d6t/br6peit�����/`.�.v-ii�`/-`�teeiiiii#hW, Return y9ur.completion certiricate'tothe VA'B''cler'*k". L 1 4ff E' N S U R E EXPERIE NCE Attorney Kagjskhte Applicant-. BarNumber- Date of Admission: How many years: ofexperience doyowhave in the.area ofad valorem taxation: ,Appraiser Magistrate Applicant: -kegidenfial.-Appraiser.L--icen8e 9: Y-dild Through: General "'-L' Vi41dThtbu!gh: .NOV.2018. ...Prq . Ppjulspr. 1&ensd-,*#: Provide number of'years of experience you hav,§ in the-ared of real. property valuation: Sot years Deicnbe,expefipnce, and number ofyears YQU.:have in -the ar.ea..of-tangibl.e-pr.operty vdivatiom Page I vOl-113/20.15 -24- SPECIALMAGISTRATE APPLICATION INDIAN WOR COUNTV V"EADJUSTWNT BOARD Wftr MUSTMEPT4.035) IQRSbfJT-Lh 0— D -IN,- FLA... STAT. -4 L9. QQALIFICAT -sthtd P61Y. I a-UhMirtity, Ph�iqnia�, 191.1 ts . 6al e�kh wo 2. List any expedience -and/or specialty. -for the.1811owing, prqeqy:ty.pes: 3. Ifyou currently or- rev.ilhd ougyave.serve-a ;aspecial; M` nfciOaIitybr,cod*A;Id. P�g de. u Oates 86tv6d. Indian. kiverboqn't' .y, 2014,415,2016.and 2017 ,4.- Havd1yowever been digrntssed;. terminated. or'denied �gpdl:ntffent- asiz special magistrate f6r poor or, improper performance? ' [.� No '0 yes (pletasexotain.1 . I Usv.py id4iti6nil infthAtWn which mako you qualified to serve as a.spec "al. rndgistrAte: Also, provide name I. and contact ihfbrmaitoi1of at least two ffidiyidtisls who can .attest;to your, years of experience in ad valorem 0. Afe:,Yku Wflljpg-to:ggegt,th..eViNdA6Iftifm(Bb4d ectal fitd schedule of fie ZYes E..NO If no;,please,indicate your schedule of fee's to:be dioboard on.Eone-hour basis. 7. kp.laid.y4?ur.Iev.qI 6fouiare �npwjbdge.an .expeiienp;;Wltk,dobioUtersand:.Iigt---tiie,4pplicatiorisy -.familiar with, Ljst:!*c4..Qrganizatioh, rddqgmied by the, real estate appraisal&�Pjrofetsionalsl ii(4itstr'y or th n that: tibld,'in which you: are t .,.rrcntly-.or; lave ppsV(6q$ly'been a Oqgi'gqqej member: ORGANIZATION DESIGNATION ))ATE Am,Soc. FdftftneqeftWRUW 'AlipWSdii ARA,Adcrecrjted Ikutdi Appraiser NO'1603•- Prbseint 4692 AP 1 .0t6l S81 1 ftsutate MAI May.. 198q-, present I 2. Of.tlidse,qrg4ni.zotions doc�pbeary.pp5pme,q?4mcE m interest tjd.t -UJUL4 YUcUL PL LtiV, ofi.ritdtdstthat -may preizoot,ybt;frpm,,faiTlycond. Ytting abAgin none Pagel v01/13/20t5 -25- 'E XPEWENCEISPMALTY Residential gqat?iopedy -mawof wralial expqrIenge Propedy., -CommerciOwil Tan gilfle,.Property on tfie tree &PeoQn.coin:vafuii[onpiqljiuq.-Prop . 'Other (Oleamspepi fy.). '25.yjars.pfAgnqultorA kqa!'PropqrtyapottipatexPoOorze 3. Ifyou currently or- rev.ilhd ougyave.serve-a ;aspecial; M` nfciOaIitybr,cod*A;Id. P�g de. u Oates 86tv6d. Indian. kiverboqn't' .y, 2014,415,2016.and 2017 ,4.- Havd1yowever been digrntssed;. terminated. or'denied �gpdl:ntffent- asiz special magistrate f6r poor or, improper performance? ' [.� No '0 yes (pletasexotain.1 . I Usv.py id4iti6nil infthAtWn which mako you qualified to serve as a.spec "al. rndgistrAte: Also, provide name I. and contact ihfbrmaitoi1of at least two ffidiyidtisls who can .attest;to your, years of experience in ad valorem 0. Afe:,Yku Wflljpg-to:ggegt,th..eViNdA6Iftifm(Bb4d ectal fitd schedule of fie ZYes E..NO If no;,please,indicate your schedule of fee's to:be dioboard on.Eone-hour basis. 7. kp.laid.y4?ur.Iev.qI 6fouiare �npwjbdge.an .expeiienp;;Wltk,dobioUtersand:.Iigt---tiie,4pplicatiorisy -.familiar with, Ljst:!*c4..Qrganizatioh, rddqgmied by the, real estate appraisal&�Pjrofetsionalsl ii(4itstr'y or th n that: tibld,'in which you: are t .,.rrcntly-.or; lave ppsV(6q$ly'been a Oqgi'gqqej member: ORGANIZATION DESIGNATION ))ATE Am,Soc. FdftftneqeftWRUW 'AlipWSdii ARA,Adcrecrjted Ikutdi Appraiser NO'1603•- Prbseint 4692 AP 1 .0t6l S81 1 ftsutate MAI May.. 198q-, present I 2. Of.tlidse,qrg4ni.zotions doc�pbeary.pp5pme,q?4mcE m interest tjd.t -UJUL4 YUcUL PL LtiV, ofi.ritdtdstthat -may preizoot,ybt;frpm,,faiTlycond. Ytting abAgin none Pagel v01/13/20t5 -25- h Gi S.P,ECIAL MA;GISTRATE..APPLICATION INDIAN RIVER COUNTY'VALUE ADJUSTMENT BOARD (APPLICANTSMUST.MEET-QUALIFICATIONS OUTLINED 1N;FLA. STAT. S 194:03'5) 3. Have you .ever been disbarred, suspended• or received :any other disciplinary action from any organized assoc'iation,.or from'the.State of Florida? ® No []'Yes (please explain) 4. List any personal or business relationship you have ever"had with any officer or employee •of'the office of the property appraiser, office of the clerk of.the circuit court, office of the county attorney or the value adjustmenf ;board of atiy of the counties to -which you are applying - Applied for homesteed :exemption irr the property appralsers:gffice In 2015. [.currently serve as chair.to_the CAC. for -the Indian River County -5. Ust any clubs; organizations; associations; or other entities. to -Which you belong or participate.in and is -which a possible -conflict of interest could occur or the appearance.of a-confli.et of interest might arise, that would prevent you from -fairly conducting the hearing between the property -appraiser and the -property owner and taxpayer. I ddnY'belong to any'cl& or organization that would preventme frdm fairly conducting.a hearing. I do [Selong to the. Garden Club of the Vero Beach CERTIFICATION., Purswot:to Fla. -Stat.:§ 194:035; a person cannot serve as a special magistrate if.he/she.is.an elected or -appointed offcial.ofa.dounty, a•tax dgjunsdiction,.or•the-state; ts.:an:employee:ofa;county;:•a:taxing.jurtsdtctton; orthe.state; or in the same•'tax-year .thatle/she services the Board as a%special .magistrate, represents -a party before the Board in any administrative review•bf property taxes. Ara you A..elected or appointed official of employee of a.county, Ttazi.ng jurisdiction,..or the state? ❑ Yes WI No If yes,,please provide details; The:. a ideisikted:cer eh#, z1iddr penalty of disgttalifcation f -oh. consideration, that edph item contained in: this applicatioir,: or any other document f trnished by or on baba f of. the applicant. is true and complete as of the date it beats. Th'a unde/sigiied.aitthorizes the Y.alue Adjustment Bodrd to obtain inforination f vnt other sourees.to verify each itent contained herein. The undersigned acknowledges that,, ifselected, he/she will follow all m Wkements and mandates of latiw in f t filling the ditties of special magistrate. -- �. Date: :J L) ture'of`Applica t Printed Name. of Applicant Page 3 v01/13/20•15 -26- L- -27- i ' - ., .. .. ..... _ .....� ..... .. �`'�' �`' • ' x':1'.1 j�,.... :':�;�'s:;ar;�; 1( a •e:! I � -ANSUCIETY AMERC ?:: {f FARM MANAGERS rid j RURAL PPP ,`R' INS ISERS . i� S Has met all of the requirements prescribed by the American Society of Farm Managers and Rural Appraisers for an'Accrecjilted Rural Appraiser and is therefore entitled to carry the title of Jk 3T :,, ARAO 9 � ^i 1, �in�_ 5£ `c red evidence of ience that The above named hos showr�bs therefore tion authorldZed toiuse the above title In rpracticing this Individual Is qualified anraisin '` .t 1 •. Ht:; profession of rural ah p 9 thu jN W17NESS WHMEOF, We have subscribed cur signatures and affixed the seal of the Ame(icari SocletY. % A I. C!it �j-,R � ! P.cCREMINc WAN %) 1 0 _._ 5FORETARY 5.r16veG bar 12, 1199 P:1!s?s.he!?!U•"•ps!rankand'hea�iY;!fie^.:n(arrer! nRuralAnprol�e�sby'�ls tpanl.atlor:.?hisca+itica`.e;slhRp�l:`,'%f 5, On Funrn ansandRura??{Fralwrsn;rlis:YS..�subjec'ta!hap(a'!?S!nnc!Pt t�nsdernardltaF�ci; etwd.cr 'o- `f?IT?Raf!Cn 0( r�Ar^hersh':p: ^! 5hC!! %P :Et::I:12!f (O f?;e C1:J�%:g ::afS'x� •.• � � -28- .4 :� ; . . " I " 1. - T." , � ' -- ; 2 s This Certifies That cllu-ft4nal a yxmg �•:� has been admitted to membership as an MAI Member in the Appraisal Institute and is entitled to all the rights and privileges of membership subject only to the limiting conditions set forth from time to time in the Bylaws and Regulations of the Appraisal Institute. In Witness Whereof, the Board of Directors of the Appraisal Institute has authorized this certificate to be signed in its behalf by the President, and the Corporate Seal to be hereunto affixed on this f4day of f998 k4 V resident 7HLqQJ1(11?1CATF 15 THR 19tk3PFMr7 OF OWAITHAMALIN.'UrrUTT ANDMUITURE-rURNIVIO MKITCHEIARYUKIM :4tivr °x w, A T", - PPRAISAL A" INSTITUTE -29- "Note in the above chart -1. Market Value Is the Just Value of the parcel, not the 100% Market Value anticipated at sale of the property. Findings of Fact: I Proposed Findings of Fact: A. List of Property Appraisers ExhibitsMitnesses: The Property Appraiser was represented at -the hearing by Billy Auton, Margo Maxwell, and Erlc Barkett. Property Appraiser evidence.included: Required Considerations by the Property Appraiser per SF 193.011, letter requesting information from the petitioner, PTO Bulletin 08-22, Comparable Sales Chart, neighborhood statistical analysis report, location maps subject/sales, subject property cards, comparable sales PA records cards and copy of petition. B. List of Petitioner exhibits/witnesses: The petition was filed by and represented by Stephen J. Boyle the property owner. Petitioner evidence included: hearing notice; subject PA card; comparable sales, 1 listing, sheet with wood frame 1 and 2 story sales and CBS 2 story sale (2014-15 sales), and 20131w6 story frame sales; MLS sheets & PA cards for the listing / sales; Fl. Statute, 193.011. C. Summary of evidence presented by the Property Appraiser: The property consists of a 0.51 acre riverfront lot, with 101 river front feet. The residence includes 3,772 square feet of living area. The residence was constructed in 1987, two stories of wood frame on concrete slab. The property is located at 285 Riverway Drive, Vero Beach, Florida. The property appraiser presented a grid of comparable improved sales and the resulting $/sf living area used in analysis. of the subject. The property appraiser included four sales of riverfront properties, one in the subject immediate neighborhood and three in Cache Cay Subdivision. The sales are transactions that occurred between March and November 2014. The sales support a 100% Market Value range of $279 to $355 per square foot of living area. The range of 81' Criteria $/sfla for the sales was not included on the PA chart. The Property Appraiser concluded that the Just Value (85% Criteria) rate of $2861 sfla (per square foot of living area) was appropriate based on these sales and 134 sales within the subject's neighborhood. The Neighborhood Statistical Analysis Report Indicted average year built 1996, average area 4,235, mean sale value $925,903, and mean parcel value $785,210. D. Summary of evidence presented by Petitioner: The petitioners evidence consisted of: a chart of market sales and MLS/PA Information for the sales listed. On the chart. the subject is alalyzed.as if listed; also analyzed is one listing, 2 two story frame sales, 5 single story frame sales, and one CBS sale. All sales are located In the south Barrier Island area. The sales are analyzed based on the 100% $/sfla, the PA Assessed Value of land, and Assessed Value of the building for these sales. The sales support a $/sfla for the 100% Market Value from $200 to $403/sfla. The building contribution to the assessed value of these comparable sales ranges from $61 to $136/sfla. The assessed value of these sales ranges from $206 to $346/sfla. 'The petitioner concludes a value, between $200 and $272; per square fool of living area for the 100% Market Value, from $754,400 to $1,025,984, reconciled. at $890,000, and a 8t' Criteria value, based on 12% deduction for cost of sale from $785,000. -30- PCL�-e_ �?_ The petitioner also Included an-outilne of sales from 2013; which were presented In his petition In 2014. E. Magistrates analysis and finding of facts presented: A sales comparison analysis Is generally the most useful technique for analyzing a single family residence. The Property Appraiser and petitioner provided comparable sales with similar riverfront location compared to the subject property. All of the documents and testimony presented were admitted into evidence and, where appropriate, . were carefully reviewed. Persuasive evidence was provided by both parties. The PA four sales were analyzed to indicate the $/square foot living area (sfia) Just Value indication based on 811" Criteria 85% and PA Assessed Value. The four sales indicate the following Just Value 85% / PA assessed Value / 100% market Value - Sale 1 $255 / $276 / $300; Sale 2 $280 / $263 / $329; Sale 3 $237 / $226 / $279; and Sale 4 $3011 $310 / $355. Additionally the $/sfla building of the subject and sales is compared: Subject $137, S#1$131, S#2 $157, S#3, $85, S #4 69. Based on the Information presented by the PA sale #4 includes 244 river front feet, with a significantly higher proportion of the value in the underlying land. This sale indicates the highest $/sfla 100% market, Just, & assessed, and is the only sale that supports a higher value than used by the PA for the subject. The remaining three sales support an 85% Just Value from $237 to $280. Ail sales are single story, and two sales are CBS construction. Sale 1 is the most similar sale in location in the southern Barrier Island. Sales 2, 3, and 4 are located in the central Barrier Island, in the private community of Cache Cay. Sale 1 provides the most comparable Information for the subject, at a 100% Market 185% Just Value i sfla at $300 / $255. The petitioner evidence is analyzed to indicate the 81 Criteria (85%) value indication for the sale presented by the petitioner. These sales support a Just Value from $170 to $343/sfla. The highest value indication is for a sale that is completely renovated, built In 1984. Both the PA and the petitioner include the 295 Riverway Drive sale. This sale supports values in the upper mid range of the sales presented by the petitioner. Most sales in the south Barrier Island area support values lower than those Indicated for the Cache Cay community. Analysis of the evidence presented included placing little weight on sales with significantly superior river front feet exposure. These sales support values in the upper end of the range, at Just Value $323/sfla (204 Spinnaker Dr.) and $302/sfla (PA 97 Cache Cay). Additionally, the "as Is" sale (1345 River Ridge Dr.) is given little weight due to the anticipated lower condition of the improvement. The 216 Rudder Road and 107 Spring Line Drive sales are given less weight due to the difference in seller and buyer motivation. The sellers sold an improved property. The buyers purchased a lot, with premium paid for this type of riverfront lot due to lack of availability of vacant lots. New construction is anticipated for both of these properties. The remaining petitioner sales provide a Just Value range of $215 to $to $255/sfla. All,building improvements are single story, and superior to the subject in that regard. The most comparable sale is adjacent to the subject, single story frame constructlon,102 FF river frontage, built in 1988 and the Seacrest Drive sale, with 111 FF river frontage, built in 1990. These sales include frame building improvements from 3,027 to 4,360 square feet, bracketing the 3,772 square feet of the subject improvement. The adjacent sale is included on the both the PA and the petitioner sales information. These sales provide a Just Value indication of $215 to $255/sfla. Additionally, the assessed building value / sfla is compared for the subjedt and the comparable properties. The subject $/sfla assessed building contribution Is indicated at $137. The market sales provide a -31- fcc�� -3 range of $61 to $136. The subject assessed building value is at $137.15/sfla, higher than the highest petitioner sale, and higher than all but one PA sale. The average petitioner sales $/sfla assessed value is $101. Considering the higher desirability of the single story configuration of the most comparable sales, a value toward the mid range, or Just Value at $240/sfla and 100% Market Value at $282/sfla Is appropriate for the subject. This value supports an assessed building value of $100/sfla. Based on the evidence presented, the 100% Market Value of the arms length sale price of the subject property is supported at $1,063,704. The Just Value, based on the 80' Criteria at 85%, is Indicated at $904,148. Conclusion of Law: D. Petition to be GRANTED. Petitioner did produce evidence that the Property Appraiser failed to consider the eight factors and criteria in Fla. Stat, Section 193.011. The Petitioner produced sufficient evidence that the Property Appraiser's value exceeds Just Value based on the First, Third, and Eighth Criterion. The evidence presented was sufficient to establish the value of the property as specified on the first page of this report; therefore the petition should be granted. -32- 10k. SPECIAL MAGISTRATE APPLICATION INDIAN RIVER COUNTY VALUE ADJUSTMENT BOARD (APPLICANTS MUST MEET QUALIFICATIONS OUTLINED IN FLA. STAT. S 194.035 Please type or print. If more space is needed, attach additional sheets. Applicants may supplement their application with a resume. However, a resume cannot be used in lieu of an application. Application for: ❑ Attorney Special Magistrate Appraiser Special Magistrate for... ❑ Real Property and/or ❑ Tangible Personal Property If appointed, how much time would you be available to conduct hearings and complete your recommendations? EPI to 8 hours per week; $ to 20 hours per week; [] 21 to 30 hours per week; ❑ 31 to 40 hours per week. Name: Home Address: Mailing Address: 5 NVA%Z Business Name: t1 Yn j --- Business Address: Phone: Home/ Fax: E -Mail: • Copy of license referenced below. Pi S, —2 G 7--142-3 • Documentation to support membership in professional organizations listed below under Organizations. • A writing sample, which may consist of an opinion letter or other business-related documentation that contains one or more written pages of original material. If you have served as a special magistrate previously, please submit a recommended decision as your sample. Do not submit a copy of an appraisal as a writing sample. • Prior to conducting hearings, all applicants are required under Fla. Stat. § 194.035 to certify completion of the current year training provided by the Department of Revenue. To obtain the training, go online to the Department's website at htip://dor.mytiorida.com/dor/property/vab/huiningkmL Return your completion certificate to the VAB clerk Attorney Magistrate Applicant: Bar Number: Date of Admission: How many years of experience do you have in the area of ad valorem taxation: Appraiser Magistrate Applicant: Residential Appraiser License #: �� 511 Valid Through: (( 3 D + Z-0 l General Appraiser License #: Valid Through: Provide number of years of experience you have in the area of real property valuation: 15-, Describe experience, and number of years you have in the area of tangible property valuation: tJ 00 C - Page 1 v01/13/2015 -33- .14 SPECIAL MAGISTRATE APPLICATION ' INDIAN RIVER COUNTY VALUE ADJUSTMENT BOARD (APPLICANTS MUST MEET QUALIFICATIONS OUTLINED IN FLA. STAT. § 194.035) 1. Educational Background Q k0 FI CAT,'10NS/EX PE RI ENC F-- 1. ? 0- 2. List any experience and/or specialty for the following property types: PROPERTY TYPE EXPERIENCE/SPECIALTY Residential Real Pro erty1 ^ ,-- , Commercial Real Pro . e SwGpq r' Tangible Property Other leasespecify) 3. If you currently or previously have served as a special magistrate, please provide the municipality or county and dates served. c� 4. Have you ever been dismissed, terminated or denied appointment as a special magistrate for poor or improper performance? D9 No ❑ Yes (please explain) 5. List any additional information which makes you qualified to serve as a special magistrate. Also provide name and contact information of at least two individuals who can attest to your years of experience in ad valorem taxat;nn�tr�arty or real property appraisals. 5'y i-►: = W,t�o�ti _ -7-72L-5-z8--735') 6. Are you willing to accept the Value Adjustment Board established schedule of fees? ❑ Yes ElNoL� r MIno, please indicate your schedule of fees to be charged the board on a one-hour basis. Mlno, 1�1-egfe' 6'r-2 'd 7. Explain your level of knowledge and experience with computers and list the applications you are familiar with, including Axi moi} e— . 1. List eachorganization, recognized by the real estate appraisal industry or the professionals in that field, in which you are currently or have previously been a designated member: ORGANIZATION DESIGNATION DATE MEMBER # oe_. nF P, L,. A PSZcus �-- 2. Of those organizations describe any possible conflict of interest that could occur or the appearance of a conflict of interest that may prevent you from fairly conducting a hearing: K5 o W L - Page 2 v01/13/2015 -34- SPECIAL MAGISTRATE APPLICATION ' INDIAN RIVER COUNTY VALUE ADJUSTMENT BOARD R104' (APPLICANTS MUST MEET QUALIFICATIONS OUTLINED IN FLA. STAT. 6 194.0351 3. Have. you ever been disbarred, suspended or received any other disciplinary action from any organized association, or from the State of Florida? [5� No ❑ Yes (please explain) 4. List any personal or business relationship you have ever had with any officer or employee of the office of the property appraiser, office of the clerk of the circuit court, office of the county attorney or the value adjustment board of any of the counties to which you are applying: NON 5. List any clubs; organizations, associations, or other entities to which you belong or participate in and in which a possible conflict of interest could occur or the appearance of a conflict of interest might arise that would prevent you from fairly conducting the hearing between the property appraiser and the property owner and taxpayer. til o w-= Pursuant to Fla. Stat. § 194.035, a person cannot serve as a special magistrate if he/she is an elected or appointed official of a county, a taxing jurisdiction, or the state; is an employee of a county, a taxing jurisdiction, or the state; or in the same tax year that he/she services the Board as a special magistrate, represents a party before the Board in any administrative review of property taxes. Are you an elected or appointed official or employee of a county, a taxing jurisdiction, or the state? ❑ Yes allo If yes, please provide details: The undersigned certiftes, under penalty of disqualification from consideration, that each item contained in this application, or any other document furnished by or on behalf of the applicant is true and complete as of the date it bears. The undersigned authorizes the Value Adjustment Board to obtain information from other sources to verify each item contained herein. The undersigned acknowledges that, if selected, he/she will follow all requirements and mandates of law in fulfilling the duties of special magistrate. Date: ,�— Signature of Applic Printed Name of Applicant Page 3 v01/13/2015 -35- i -36. •,`1111/2017 -Blackboard Learn r A, Tra.:n�: Tidy' ik to,ceri fi .lhat S�T • hassuccessfulij,�completed Real'°'Pro:: ert A raiser S pe i. 1a istrate `VAE Train n P.. y- j P. M. g . on NoV:er fiber 1,. 20.17� r •. ! . ... ;�, .- . , . .! :'Cs e�.i�'. rr rI `, ' •t� � r r,frr rt r Ac Wo til'. t . s r: l�T:C"(•t, ,/_r's� .i/.t:T/. 1LGRIs l!�.s.', - e�_ :✓-a .;. } �Cn`. + .- _r.s �i! •J.r • �' +..r:�s%- _!2�t!!%I-r/ ki: 0404- TD ,f.4' t •�s-) � 10 tt f I 10 'rs `�•�.�ff ..101, � W"W�x;_ 1_ t �r� ,:fQ� !• : � ,.. , . rA - �• ._ "• - - . , _ - ;>•;:x.::�a `Si ed and4 resented tlii's:;26tiivd`a' -.�_ E .. .E • - .. - - _ . - - - - -. ,Robert.Cz=Jofinsoi� - - Supplemental Addendum: FLD9 THE INTENDED USE OF THE APPRAISAL IS FOR FINANCIAL PURCHASING PURPOSES FOR NO OTHER THIRD PARTY USERS ARE IDENTIFIED BY THE APPRAISER. THE ESTIMATED LENGTH OF TIME THE PROPERTY INTEREST BEING APPRAISED WOULD HAVE BENN OFFERED ON THE MARKET PRIOR TO THE HYPOTHETICAL CONSUMMATION OF A SALE AT MARKET VALUE ON THE EFFECTIVE DATE OF THE APPRAISAL; A RETROSPECTIVE OPINION BASED ON AN ANALYSIS OF PAST EVENTS ASSUMING A .COMPETITIVE AND OPEN MARKET. THE APPRAISER HAS DETERMINED THE SUBJECT PROPERTY WOULD AVE TO BE'EXPOSED FOR 3 TO 6 MONTHS ON THE OPEN MARKET IN ORDER TO HAVE A MARKET VALUE OF $105,000 ON THE EFFECTIVE DATE OF THIS APPRAISAL THE UNDERSIGNED APPRAISER IS RESPONSIBLE FOR PREPARING THE ABOVE REFERENCED APPRAISAL REPORT HEREBY CERTIFY THAT THE REPORT WAS COMPLETED AND THE OPINION OF VALUE DEVELOPED IN ACCORDANCE WITH USPAP STANDARDS; AND, AT NO TIME DID ANY EMPLOYEE, DIRECTOR, OFFICER, OR AGENT OF TE LENDER, OR ANY OTHER THIRD PARTY ACTING AS JOINT VENTURE PARTNER, INDEPENDENT CONTRACTOR, APPRAISAL COMPANY, APPRAISAL MANAGEMENT COMPANY OR PARTNER ON BEHALF OF THE LENDER, INFLUENCE OR ATTEMPT TO INFLUENCE THE DEVELOPMENT, REPORTING, RESULT, OR REVIEW OF THE REPORT. THE APPRAISER FURTHER CERTIFIES THAT AT NO TIME WAS.1 PROVIDED WITH OR INFORMED OF ANY ESTIMATE REGARDING THE SUBJECT PROPERTY'S VALUE INCLUDING BUT NOT LIMITED TO A BORROWER ESTIMATE OF VALUE, PROPOSED LOAN AMOUNT, OR LOAN TO VALUE RATIO (LTV), EXCEPT IN THE CASE OF PURCHASE TRANSACTION WHERE ACCORDING TO USPAP STANDARDS RULE 1-5(a) THE APPRAISER IS REQUIRED TO ANALYSIS ALL AGREEMENTS OF SALE, OPTIONS, AND LISTING OF THE SUBJECT PROPERTY AS OF THE EFFECTIVE DATE OF THE APPRAISAL. APPRAISALS ARE.NO GUARANTEE THAT THE PROPERTY IS FREE FROM DEFECT. THE APPRAISAL ONLY ESTABLISHES THE VALUE OF THE PROPERTY FOR MARKETING PURPOSES. BUYERS NEED TO SECURE THEIR OWN HOME INSPECTION. THROUGH THE SERVICES OF A QUALIFIED INSPECTOR AND SATISFY THEMSELVES ABOUT THE CONDITION OF THE PROPERTY. ADDITIONAL CERTIFICATION CHARLOTTE M. STAHLBERG, CREA CERT RES RD5117, HAS COMPLETED THE REQUIRED EDUCATION FOR STATE CERTIFICATION AND THE NATIONAL REAL ESTATE APPRAISERS. CONDITION OF SUBJECT ACCORDING TO THE REALTOR THE KITCHEN, BATHROOMS, WOOD & TILE FLOOR COVERING, IMPACT WINDOWS AND PLANTATION SHUTTER HAVE BEEN UPDATED AND INSTALLED WITHIN THE LAST 4 YEARS. THIS IS REFLECTED IN THE EFFECTIVE AGE, ALTHOUGH COMPARABLE 31S YOUNGER, IT IS NOT IN SIMILAR UPDATED CONDITION AS THE SUBJECT. THIS IS REFLECTED IN THE EFFECTIVE AGE, ALTHOUGH SALES 18 3 ARE OVER 1 MILE FROM THE SUBJECT THEY WERE UTILIZED TO BRACKET THE SQUARE FOOTAGE OF THE SUBJECT, AND ARE IN SIMILAR COMPETING 65+ CONDOMINIUM GOLF COMMUNITIES AND NOT ADVERSE. PROJECT INFORMATION PROVIDED BY THE HOA —EN'(-MANAGER-7610OW!! THERE ARE DEED OR RESALE RESTRICTIONS THE PROJECT IS 100% COMPLETE THERE IS NOT ADDITIONAL PHASING OR ANNEXATION. THE PROJECT IS NOT LEGALLY PHASED. THE DEVELOPER TRANSFERRED CONTROL OF THE HOA IN 1.954 THE PROJECT WAS BUILT FROM 1981-1984 THERE ARE 16 UNIT OWNER OVER 60 DAY DELINQUENT ON COMMON EXPENSE ASSESSMENTS IN THE EVENT A LENDER ACQUIRES A UNIT DUE TO FORECLOSURE OR DEED -IN -LIEU OF FORECLOSURE THE MORTGAGEE IS RESPONSIBLE FOR PAYING DELINQUENT COMMON EXPANSE ASSESSMENTS. (12 MONTHS OR 1% WHICH EVER IS LESS) THE MORTGAGEE IS RESPONSIBLE FOR PAYING COMMON EXPENSE ASSESSMENTS 7-12 MONTHS THE HOA IS NOT INVOLVED IN ANY ACTIVE OR PENDING LITIGATIONS. THERE ARE 644 UNITS NO UNITS ARE UNDER BONA -FIDE SALES CONTRACTS THERE ARE 529 UNITS SOLD TO OWNER OCCUPANTS THERE ARE 100 UNITS SOLD TO 2ND HOME OWNERS THERE ARE 16 UNITS SOLD TO INVESTORS THERE ARE INDIVIDUALS THAT OWN MORE THAN ON UNIT (HEMMINGS-6, ALTMANN-4, & DEIDRERCH-3) NO UNITS ARE USED FOR COMMERCIAL OR NON-RESIDENTIAL PURPOSES THE PROJECT IS NOT LOCATED IN A FLOOD ZONE. THERE HOA MAINTAINS SEPARATE ACCOUNTS FOR OPERATING & RESERVE FUNDS. APPROPRIATE ACCESS CONTROLS ARE IN PLACE FOR EACH ACCOUNT. THE BANK SENDS COPIES OF MONTHLY BANK STATEMENTS DIRECTLY TO THE HOA. 2 MEMBERS OF THE HOA BOARD OF DIRECTORIES ARE REQUIRED TO SIGN ANY CHECK WRITTEN ON RESERVE ACCOUNT. THE MANAGEMENT COMPANY MAINTAINS SEPARATE RECORDS AND BANK ACCOUNTS FOR EACH HOA THAT USES ITS SERVICES. THE MANAGEMENT COMPANY DOES NOT HAVE THE AUTHORITY TO DRAW CHECKS ON, OR TRANSFER FUNDS FROM, THE RESERVE ACCOUNT OF THE HOA. THE INSURANCE COMPANY IS BROWN & BROWN. Form TARO -'TOTAL" appraisal software by a la made, Inc.-1-800•ALAMODE -39- Supplemental Addendum Vero Beach 'INDIAN RIVER amo FL ZP Cod° 32962 10 SOME OF THE UNITS ARE 2ND HOMES. THIS IS TYPICAL OF THIS MARKET SEGMENT AND NOT ADVERSE. PER REQUEST THEY ARE INCLUDED IN OWNER OCCUPIED TOTAL AS THEY ARE NOT IN THE C4RRENT.,RENTA4 MARKET. THEREFORE CONSIDERED OWNER OCCUPIED. Pomt TADD - °TOTAL° appraisal software by a la made, Ino. -1-800-ALAMODE -40- SPECIAL MAGIS n -ATE APPLICATION � INDIAN RIVER MUNTYUM: 'RT BQAj WR : ADjUSTAM (APP&IdANT& WST-MtEr- QUALIP PU M 1 FLA. STAT. ,';- 194.03 . 5.1 ...TLWED Pleasetype .pd or print Ifmore spaib&i§-needed, attach .additional sheets. 4pp&dnWnqy.S?,PP1,qment tfielr plicad with a, resume. However, a restrme,catinot be iisO#?`&wbfan applicano. ApPlication,for.. Q:Attoniqy,,SPec1 ' - -TApgi Tial,Prqperty- eal Pr. Me� P6rsp lfappqinted, how much time would you be available to. cori q4ct-.'hq*1#gs afid bom0jbtp,,,yokjr recommendatidnsl .0'1 to Shours ger *ek,-.E1.9 to 20: hounkper-week, 0 21 io 30hoursper'week.;,.R] j! to-40.hours perweek., Home Address: 6$64 qV:1-14 PikE Wlin.g..Address.: 6800,SW 40 Street. )3psinessNamo.. P61fier.Appralea!s, k Business Address:: 680D.'4.0-Strde $W Thdne: flome!'305-7,72-6062 Fax: '3(15 468 6448; .�Maq- TwIR201@tieft(juth.ridt ..#644, M16mi, 10.D. 0 Coprof lipepsjo,rderenced. below.. Dilcumentation:to suppckrknie ffike'rshl "I" * - '' p %profdstjonal,organizdtions. listed below under Organizations. • A writings�amplq %vh16h may consist of an. opinionflett0t, Or other business-related documentation that . ns contains. one or Word, wn."fie'n P'agos of ongindl. material. If you have spfvo.q- 'as -a special magistrate previously, please submit arecomraeuded-decision-As your s"am le. M not sqbm#, a cop. ofldn.ap sample: y 0ja as'a writing: sample.. • px .jor,'to conducting hearing's, alf.appliq":,06.re. qtiirg# x*0ev1F.hL94.'635.-..,-to certify completion of the-vunentyearYrairiingir— 'd"d'b06:Dppk.*ent.ofkeivdnue. T. n trbin]ii "Iffie,'.t' th' P p.obtai ihd:.. . Ig,,gpQiq o. e Department's website at.btLtp:oor.tiiyflorida,.`&oiiv/do fterjy/Vabhra"ninLy.htrfil'. Return.ypurvornpletion certificate iothe VA -B clerk Attorney-MagistrateApplivant: BarNumbdir4 Dpte.ofAdin.is-sion: How many years of experience do you have-Jil thearea-.ofed v.alo I rem. �xafion: Apyrais Magistmie.Ap�iicmit-R id.d##q1Ap0 $ RE6�1.0 . .. vafid.Through' -Ger ,ker:al AppraiserrMepw0- Valid Thfc�tigh-: Provido.number-ofy.earsof'ey,pqnence,y6iA.b.'Ay.p,in:t4o,dttAof.t,e,di-propgriy-vatuallon:. ?5+Y*t Describe expeden6e, and number ofyears -you h4vein t4o grog.,4ft4igi�to property vqp4tjon:. Now P40 I -41- $MCM MAGUTRATE. APPLICATION INDMR, M- R COUNTY 'v AWMAMNT'BOURD UPPLICANTS WST ME'U-'QUALW1PA-T1PWQ . PTLMWN-. J94:035:1 Q UA LIFICATIONS/EX PER] EJN'C E Seb 2. List.any experience ..propefty .:aqd1dr,$pq�cihlty cit. ftf6jlo.wing. -Was, TYPE' kesj&ndalledl Prop' erty- Commercial-Real Prbobm Tan' lile Pro I If you currently brpro".' -v -a-sp sjyj*y6s0.t6d, as special magistrate,_ please provide,t vitu4ioxpty ' county and dates served. alt 4. H4yo.yqu pvq'-Seen di8mi§sed, tehffln6W or' denied app6intmantasa. : spgoiat'Magistrate for poor -or improper. pbrfonnanep2 No n Yes (please: explain). .56 Liit.-anyadditional !6forai4tigif.�*!.uolii-qa)k 'Y&-.qualified.tq -,serve as-ameoiatmagtsimte- Also'proiddi6name and contact information of at. least .tW6'indiviiwls'who, can: attest to y.opr years of'experience in -ad valorem taxbLOi.Dp,:tangible.p.ers.onil'-pr.operty or.real,prcippriy.aliprafg;g.,s. -1 have r dd"hd t0VdYm-6ffmdaPPrmiaW W ft fzg..Undiqd We "cmc, atone Pa.d f6cl lerdm. I have also been a mW es%(#.Wms1di10,;biw%yem !and have a-PdWeW'Cerfifl6t6. J'W6*c*,as a.S*W INMqiqfirate;fbr.10 co ngesvv rtholhst4 yegs Muni -305.298-3980. - Ra�brtblddha-305-274-9415, Kahan."1 9 .0 1. .1. . , A Arey' ou-wiffing'-te,awept-thbValieA4'justd6-nt-B oard-e,stab11.shod.schpduleg.�of.fe esl'W .Yes. '].'N"O If n01Please:indicate. y6ut s6e 1b off6asto ea! q.Ndtdor.aonhourbasis, 7. Bkplain yout -level .6tim9w.lp4g;a'�pd 0$0qijeqqe wx fh-,co;npeftrsmnddistthe applWatidn6 ybil jljqr with, 'including Axia., 1'h5V.e'ex0eH""'Wth.Mldiod#%�ord, Alaimode'A ence p. 1. List: each -6rganiiZ4tjtqq, by the. teal estateappriisAl. industry or the,proiessijolals in IhAt field-. .in which you are currently br-ha �V QV 2. Ofihose-organizationsd 46rq'py'.P�68siblie. WO.i6t 6f.intqrek4haftould occur; or the appearance of a..dozfflict :of.h#ere4Jhat may prevent you from fairly odjiduotinhearing - WA. voj.%13/2_6 .... . J5 NSPECIAL-MAGISTRATE-,APPLICATION I" -1] 0DJANk1W R. COUNTY VALUE ADJUSTI"" BOARD .(APPLICAMS, MUST NEU QUALPICAnom QOTM 6 1,941035,1 1 Ilavo you ever boog. disbarred, suspended, or'receivedany, :other: Ojs�ipjiot� action ft any n . 'y organized assoeiaii6p,:..9�,#Om.the:staie,pf F16fidti?, M*Nb . ElVes. (ple'ase explaW 4. List any personal or.-buginess,.relationshipgou --have ever.laad with any officer, or o.mplqyee of the officeot the propertyap0rajser, office o.f.the,clork..Pf'.ffie-,clrcul court, Wecounty attorney pi the yalav adjustment bm ' an:y.*Q."f't,b'o�cqtintlestQ*JiidhYqu,@rq-ap.P!Yi q: None 5'. List0#y.qlpli4,..org#nizdtions,.associations;.-orotfier-enfitiegtowhii��._ � e ngloy-oarticipate,,in,apd-ift-which,tL I I ' . - _ ybtrb lo pos��ible.cohfl.idtdfiifti�it,�66uld-o.c.pur:ortifie:appearancem 4a*.�-'onA '��i'interi6gt-adght.4iise-thatwould.-proveni ict .yotf6nfairly coiductngthehp,mng�bDtweon,'tbc,property:qpprafser-4h..,- qpopqry'jWhergh taxP4yer. None Pursuant to PPL Stat.. § ;194.'035;.,a person canno.t: serve.as' it ispec14j.xpag4 if, he/she. is an, qlqqie�d or appointed - . dffici6l of a county, a taxfngjurisdiction; or the state; -.is,.4h pmpldygp:ofa tcoutity,..a.t=*njgjun ific'.6 14 o #r the state;. or in-ihe-sa.fiie. tax -yb4rtWb4/she services: the Board as 9rq%'tePX4s&pXs, apAr.ty-*Opfore. the Dpard.b.. any adini :review-ofproperty. taxo. Are.yom,an elected or appointed-official.or omployo.of-,k,cofipAy, A taxing jurisdiction; or,-thc-state? -E1YW ;,No .If yes; please PQ -,db details: 4 ' ioaivn, or any. other dbeumehtjurit!Wd- 6.�;or -on:'behdffz� Zpars. The undersigned auMoHzes . . .. 1. hoa; Ady,usfinent. each item contained herein.ned.ae&owl� - The-undervig dj'- W mandWes. of.1aW-jn-fq#!1Rng,t e-iju&,v of�peoiafmagistrate Date. 411, • Temp Peltier Printed Na m -P, -.#f Applicant k—... in this f deh item C64 MW and�comoiete Z& 4f4,4&t& it. P; from other sources -to. verify fll,-fQllow,,-all,reaziirementi,and 'Page.$ V.01/13/2015 TkRRIE P ELTAR. 68W S 40 STREET #644 305r772-60.62 "I'ERRIE2 01 @ BELLSOUTH.NET SUMMARY OF QUALIFICATIONS • Appraised- Residential Real Estate for 25 years in Miami -Dade, Broward and Palm Beach Counties. • Specializing in -Single Family, Condo, 2=4 Family, Co•Op and Vacant Land • Special Magistrate -- Martin, Broward, Hillsborough,.Qrange, Osceola, Pasco, Lee, Polk, St: Lucie and _Brevard Counties Real Estate. Investor with 14 years of experience as:a buyer,,seller, landlord, property manager and renovation specialist EXPERIENCE 2007 2018 -Present Peltier Appraisals, LLC 203272018 Appraiser Special Magistrate for Broward, Martin, Hillsborough, Orange, Gold Coast Schools ---15 Hr: National U$PAP Pre -Lie Course Pasco, St. Lucie.and Brevard Counties 2016-2017 Appraiser Special Magistrate for Broward,. Martin, Hiilsboro.ugh, Orange, Miami -Dade Community College ---:Registered Appraiser Course 1(AB-1) Osceola, Pasco, Lee, and Polk Counties 2015=2016 Appraiser Special. Magistrate for Broward, Martin and Hillsborough County 2014-2015 Appraiser -Special Magistrate for Martin County 2009=2018 Terrie Peltier. ,(Appraiser) 2008-2018 Amerifirst-Consulting; LLC (Real Estate Investor) 1993=2009 Investors Appraisal Service 1984-1993 Myron W. Peltier, Inc..(Appraiser Retired) 'LICENSURE 2007 Mortgage Broke►'s License 2006 .State -Certified. Residential Real Estate Appraiser 1393 State -Registered. Real Estate Appraiser EDUCATION 198971990 Nova University--- Paralegal Certificate 1988=1990. Nova 'Unlvetsity. --- 9 Credits:aWayfrom B.A.. degree in Business Administration 19864988 Briarcliffe College -&A. Degree -in, Business Administration PROFESSIONAL TECHNICAL COURSES 2007 Gold Coast Schools — Mortgage Brokers Pre-License.Course 2006 Gold Coast Schools –:Mastering. RE Appraisal Pre-Lic Course 2006 Gold Coast Schools ---15 Hr: National U$PAP Pre -Lie Course 2000.:101 'Miami made-Comimunity College -- Certified Appraiser-COurse JAB -2 & AB -2B) 1993 Miami -Dade Community College ---:Registered Appraiser Course 1(AB-1) 1986 Century 21– Principles.& Practices of -Real Estate SEMINARS, CONFERENCES, CONTINUING EDUCATION 2014-2017 .Department of Revenue Value Adjustment Board Yearly Training 1994-2016 30 Hr. Continuing. Education/USPAP;(Every 2 Years) 2010 Defaulted Mortgage {Vote Training .2009 14 Hr. Mtg Broker Continuing Education �. -- RICK SCOTr GOVERNOR 4KEN.•LAIAISON, SECR=—' A?Y STATE OF FLORIRA ®EPARTMENT'OF BUSINESS AND PROFESSIONAL REGULATION :FLORIDA.REAL ESTATE APPRAISAL BD RD6210r` The CERTIFIED RESIDENTIALAPPRAISER IVamedbelow;IS CERTIFIED' _ Under the Provls►otis of Chapter €xpiration'&a :' NOV 30, 2018 W PELTIER;;TERE2IEr .4 6654 SW '114 PLACE UNITF ate+ MIAMI= �•FL,�� � 1 y. wa u '.. .iy�,d.yc,:,» ISSUEb: 10/092016 DISPLAYASREQUIRED BYLAW SEQ# L161.0090002737 Bldekboard Learn 201".7-VAB T'* ." raming T'h'is is to cerfifij that erne 'Pe xier hassuccessfully completed Page I of I Real Property Appraiser Special Magistrate VA B Training oz August. 293,2017 hftps-//www.coursesites.com/webapps/achievements/previ, elwCertificate.do-kourse id= 8%29/20.17 46- FLOMDA DECISION: OF THE, VALUE -.ADJUST . MtNT- BOARD VALUE-PETITIO Bro9vard County Page .1 of 3 'DR -485V FL 0.1117 RU14 0.2 FAC.. Eft.. 0,111.7 Thq,acilons,bilow were taken :on. y Ourpetiflon. :O'ThOs'e;acii'on's-i.a'rearecommendation, only*.,not-fi.n,01;OThese dO- -..afflnal d!plp sjomqfftVA5� , ' th&VAB 160 have thenqhti#Oflea-,IaWsuit ify.ou'are,not satgfied'after 'you ,are ,.notified .of-thei�fi6Al' 661WO11-Of' - to,furthercontest.your-ass�essment..(Sees�doohs.19 168(8)0 71(�), 196. 201197 42 in -&cuitzou: - 151i :Z 5, 19036,194 Florida Statutes. Fotition-#. .-Piice'll!) .4-41- ROYAL F -Oft-T-LAUDIE - -g,-F1-35 PA� 3U.12PIS Petitioner n"atn:e ;SETH The patitionet, i!§,- 4agoyerof r6t ard. 2 tax e Elotheri-explain: Decision: .Summary Denied petition your p6tWomE! GMMWyout, Value Value 00M Lines I and -4 must. bo completed TRIM Ice. 'Bdfi)re Board A"Oon X�Wp,p pert loypp. W.'appralsef AfterBoard. Action Rule,121)4025(10 1,Just value, rpqWed 3.,837".306.00 6-00 3j897.j300-00 dss-3;837;300.00 2-- Ass —ed& classified use value;* itappricpIJI6, '7 3110 ��.83�7,300.00 63,7,'1,06� 0 .. 0 3- Exempt value;* enter 0.60 !I I ...r 4001fripnO. . . - AOO 0 0 O.o(GY ------------------ :4.Taxable- val 3,037,3Q0.100 - ye. requited C).00 f *AJI valbes-enteeodshbuRd beOunty•t r ea4omsfqr wectplo . p.p "fidd pages, as Oeeoed.*.. Findlngspf Fact Conclusions of Law .(See A#69hed). !nmend6d Mao, �.- Ded�� df. at #qO-,,end tonclusionsmpove @! recommendations. PELT.IER,-TEKRIE-, OEq!;Wj T,.ERRIE '12(1912017 7—Sjgfi& t6i §W10m4gistrate Pdfit,60ne. .:Datb 'Sig6ot4re� VARclork or spedal.represdnIatIve :Print iiarrie Date If this ima recommended: decision, the board Will,conetdok-.the. recotnrhended de1c:10ion-an at Addre(sr. If, the 11he:,ab.qv be,tf q0-.plaqOr..WhOn.thd.- pipaiehded decision will'be e1s blank, the.hoard.dbes-tiot yet -know at j --a r.onsidiir6d'..Tb:find.theinformgtI plO. R. 9,54 U 0rqWard-org/A)d.pVkW .20 1po:ca 35 -.7 5 OrVo'iD'r.,w.6bi�site:at,https-'Iibcvaib FIFinal Der-lalon-of�the.vai.uo.,AOjuiirti6 100ard Date. Odd m Signature ;-'VAB derk, de te'Oresbhtaffv6- -pdnth2rh6 'Findings of Fact for Petition 2017.: 2: Page 2 of 3 The Petitioner's Agent; Seth' attend the hearing -Kelley Tamer was present at the hearing representing the Property Appraisers -office. The -subject is a 5 bedroom. 5 bath home with 7,070 adjuste&building.square, footage: The lot size -is IZOOO square feet. The subject is located on a canal; no fixed bridges with ocean. The house was built in .2-008 and . has a pool. The. Property Appraiser provided.the Subjects property record. card, Ekterior photos., Aerial- photos, Listofvacantland sales and location map, Summary- of 6 comparable sales- Property. record -card, exte nior photos, and,96 alviewsofall .9 ri Comparable sales, hIS with photos 0115comparable s6les,.N18 with no photos on I comparable sale, )DR -493- Email correspondence and Misc. information. TheSpecial.Magistrate finds the Property Appraisers evidence -admissible, relevant and. credible. The Appraiser utilized 20.04-20.15, 004201;roht!roperties vuitli no.Exed:bridge and ocean .access. All comparables were:simlar in budding squaref07ta,lotsIza frontage on the canal and pools. Tho,. Petitioner provideda Cover letter -to Property Appraiser wl:ffi evidence and -a -Tequest for Property Appraisers evidence, Subjectprqperty-reicordi-carc� Aerial plat map with -slabdoot:and.eoliaparablb.sales, 4�comparabld I sales on sales Comparison grid, Property record card and MLS on all compatible gales and'DR-493. The Special Magistrate -finds the Petitioners evidence is admissiblei credible -and relevant The Petitioner's comparables were utilized by the Property Appraiser. Tlie-Petitioner-testified that the property. located at 440 Royal PlazaDrive- was gold flitnished. He 4plie to th66-kealto''r, Jo' Macken and, she stated Jodi it. was furnished, by international.dbsi er Marc Michaels. The- finmiture was at a minimum luded in the sales ign n of $3.50,000 -and was inc price. The Special Magistrate asked:the Petitioner -why the property l9cate4-at 343 Coral Way sold so low and he,stated he didn't.know; - there wereno indications in. the MLS; but it, was listed f'or,9 months. Due to the property located at 440 Royal Plaza Drive selling.furnished andthe Petitioner tesfif*gthat the furnishings were included in the sales price, this comparable should be eicluded. Also the. comparable sale located at 341, Coral Way should be excluded because it sold for a low price for au unknown reason. Itwas also listed on the MLS for 9 months. The Property Appraiser's: comparables #1, 2, 4 -and 6 are the best sales to indicate value. 2 of these sales were also -utilized by the Petitioner. The adjusttuent of $1S,600per FF is excessive: and should be $6,000 per FF as the lot adjustment is taken into consideration separately. There wasAoadjustmentfibr comparable #21s comer lot and external obsolescence of siding to.Las Las Olas)kvd. 'there -should also. be 1% age -adjustment. The Property Appraisers 'Comparables #1, 2,4 and -6.shau1d-.beutilize4:!and adjOstei ts:be16W-- The belbiw-comparbbles shoijldb.e:adjusted as,follo.w.s: 813 Riviera Drive, Ft. 'Lauderdale, Fl. — Sold for $4.,45 Q000-+3,400Sqxt:,+178iQOOA.ge=$4,6.3li400.Adiusted Purchase Price. 300 Royal Plaza Drive, Ft. Lauddrdalp, FL — Sold for $5,250jOOO,--44,030Sq-Ft., -368,5.00,Age, 420,000 U, -+450,000 Inferior Location 02ornarlgidez to I -;m Olwq'Rlvd� which. iq.A buw street) =.U_96'7;470 A4justed Purchase Price. 600 Royal Plaza Dxiyq,,Ft Lauderdale, Fl. .— Soldfor $4,930,000, +65,960Sq.Ft., -345,100 Age=.$4,650,860 Adjusted Purchase Price. 530 San.Marco Drive,.Ft Lauderdale, Fl. -- Sold for $4;550,0100, +58J4.0 SqXt., -318,500 -Age = $4,289,640 Adjusted Purchase Price. The moan -of tho 4- compamble, sales,ls '$4y669,842_ In Conclusion, 11tiempan of the 4 adjusted corpppraTplp sales is $4j609,842, which is 83Yo of the market/just value. Therefore., the Ntition is Denied. `Denied by Special Magistrate at Hearing & after Tax Roll. Page 3 of 3 Conclusions of Law for Petition 2017-08052: Florida Law requires the Property Appraiser to establish a.presumption of correctness. For the- Property Appraiser to establish a presumption of correctness for the.,assessment, the. admitted -evidence must prove by a preponderance of the evidence that the Property Appraiser's just valuation methodology complies with Section 193.011, Florida Statutes and professionally accepted appraisal practices. In the instant matter, the ProAppraiser of correctness for the. assessment because the admitted evidence proves by a prep ndrance of the evidence ce thathe Property Appraiser's just valuation methodology complies with Section 193.011, Florida Statutes .and professionally accepted appraisal practices. Since the Property Appraiser established a presumption of correctness, the Petitioner must overcome the established presumption of correctness by proving that the admitted evidence fails to prove by a preponderance of the evidence that: (a) the Property Appraiser's just valuation does not represent just value, or (b) the Property Appraiser's just valuation is arbitrarily based on appraisal practices that are different from the appraisal practices generally applied by the .Property Appraiser to comparable property within the same county. In the instant matter, the Petitioner failed. to overcome the Property Appraiser's established presumption of correctness because the admitted evidence fails to prove by a preponderance of the evidence that: (a) the Property Appzaiser's just valuation does not represent justvalue; or (b) the Property Appraiser's just valuationis arbitrarily. ba sed- on appraisal; practices that are different from the appraisal practices generally applied by the Property Appraiser to comparable property within the same county. Therefore the appraisal should be upheld. -49- 12.A. SPECIAL, MAGISTRATE,APPLICATION •nV]jiAN;PJVER*i OUNTY VALUE -AD [JSTmENT BOARD Please type or print. Tfmore space is needed, attach additional sheets. Applicants may supplement their.application with a resume.. Hi owever, :a resume cannot be -used in lieu ofan app' lfcatitin: Application for: J.Attorney Special Magistrate Appraiser Special Magistrate for_. . . . • • • �] lteiil Property arid/oT`� _Tangible Perso11a1`•Piopeity . ,. If appointed, how mtieh'jiWe. would you be available to conduct hearings and complete your.recommendations? 1 to .8 hours per'week- 0.4,to 20.hours per Week;.n 2fid 3p -li& r ,P'Wweek' 31 --to 40 hours pei;week: Name: Q'YYi Address: •• - •' --` . ".1 s: . Home Mailing Address:-'. Business Name: ` Busine,ss.Address. ` Phone: ome/. Pax:�&I f E -Mail: -PPeio ari * 1 .. .. h : girt c: Busines's!!f�,, %4 Ce1U Copy. oflicensere�ereiiced•belbw. • . Documentation to :support membership in professional: organizations listed below under Organizations. • A writing- sample. which may- Onsist of an opiiiion letter'. or".bther -business=related documentation that contains 'one •or more written .pages- of `original •material.: if you have'; served as • a special magistrate previously, •please submit •a recommended-Aecision as. yotir saniple. Jho, not subui t *a copy of'an appraisal as a writing;satnple: • Priof to•coil ui ting; idai'ings, all•applieant's are require4mider•Fla.. Stat. •§.x.94.03$ to oeitify-completion of the curient. year training provided by the. Department of.keveriire. To obtain the training, go onlfne to the Department.'s,vvebsite•afhttp•//dorpDygorida corn/dor/property/•vab/ti'ainiiig.bbnl: Return:your completion certificate to'the VA -13 clerk. Attorney Magistrate Applicant: Bar Number: 'Date:of Admission: How many years of experience:do you have in the area of ad valorem taxation: Appraiser Magistrate Applicant: Residential Appraiser License #: Valid Through: iJeneral Appraiser License #:' Valid Through: Provide number of years-- f•experience you have in the area of real properly valuation: " Describe experience, anti ikiniber ofyears you have'in the area: oftangible properiy valiiatiion: _A/ :Page 1' . .Yo N.P15. SPECIAL. M kGI,SmRAT9-:%APP.—LICATTON "IiYbT N.RIV R COIJNTY•VALTDJYfiSWI TT BOARD 1. Educationai.Backgrourid f E '�� tl �r� t•• . 2. List any expgi6ni andtor'specialty. for die -following propeity Types: : P1�OER!'': :' E3ItIENCE/SPECIALTY Residential=Real- Pr, bpetty Commercial:Rea1•P'ro�erty';�..' •• Tangible Property..: G Other ( lease •s' ecif y): •: •: 3. If you. curtently or pievioussly have—served—as a special magistrate; •please provide the municipality or bounty and dates served...' Q 4. Have you ever:been dismissed; terminated or.denied•.appointmerii:,as a special`magistrate for poor or improper•' ; performance? No , ��'`Yes (please explain) 5. List any addiiional:iuforination which'rriakes you qualified -to -serve as;a:special magistrate. •Also:proyide name and coiitact'infortinatiioii.of •at least two*indivzduals•wlb.,66n"attest to.your ye2rs•df expenence'.in.ad valorem. taxation; tangitile,ersoiial property:orreal property' apprai`sals'.. ;' i�TC:r`)) �� sgyk.� CSD: �J 6. Are'youwilIing to aceept.the Value:Adjustment Board estatijisiieil: schedule of fees? Q .Yes [,� No If no •pleasO: 'cate:y ur $bli ;, ule..of fe -to'b :Glia ' ed tl e,bb t� dri.� ppe- 4ilr b S. ' Q ci e i6 7. Explain your level•'of:luiowledge-and+pexpenence with compiit&s;'and-li'st,the applications you are:familiarwith, including Axia.. 1. List each organization, xecognized., by -the real estate •appraisal: industry .or the professionals. in. that -field, in which you are-curiently or have previously been a designated: member • ' ORG IZA I XON" DESIGNATION PATE MEM$ER #� . i —J 2. Of those organization's:desctibe any possibie•.conflict of interest that could.occur or the. appearance,'of a conflict of interest d of rosy prevent -you frorO'fairly •conducting a hearing:. : pp A10 Pige 2 SPECIAL MAGISTRA.TKAPPLICA-TON - • Ikhi WRIER COUNTY VALUEADJt35P%NT„BOARD 3. Have you -ever been :disbarred, suspended or •received' any, other::diseipj nary action, from any oiganized. association, or froiii the State of Florida? o ..0 yes .(pleak ek�laiti) 4. List any pet oo l- • r'Vusiness ielationship'you have ever had *ith; any:officbr or••empldyee ofthe offtce.of:the. property appraiser.:.oh ce'of ihe-•clerk of -the circuit •court, bffice�o�;•tlie,county-attorney_or the vakae adjustment board -df any.of the coi�lfthes to-whicli you are applying: A1�.�' 5. List any clubs, -qt& iiiat ons, associations, or other.'entities to vvhich•you.belong or participate in and in which a possible conflict dfYuterest could'o'ecur or the, appeafanCe of' -a confi'1..bf of- irifeiest.:mighi arise that would prevent you from.faii$y'conducting the hearing be e n the . r erty.appi si'ser'arid the prop0rty owner ana taxpayer'. I .Pursuant to -.Fla.. Stat:; § : 1*94;035, a .person•'cannot serve as` a. speciai niagistraie if he/she is an. elected.or appointed . .official of a county,:a ;taxinglurisdiction,.or• the .§tate; is an enlpIoyee.-o q%:toudty; a taxing jiiri$diction, :or ih6 state; or in thesame tax:y'ear'•tfiaf-fidA ie serviees`the-Bbard as a ppediik] magistrate; repiesetits a:party before the Board -in any administrative r'evieiv.of pr'operfy taxes. :Are you an elected or• appoinied_officidI or employee:of a county;;ataxirig jut'isdictiori, or the state? Yes' j No If yes, please provide • letaiis: •The undersigned •certifiesunder: pendlty, of:disqurll fcation from'considemdorii .that each item cont ained' in •this application, or any.other. dbCrlitierit furnished by or ,ori •beha jof the'dpp;'licant is °true and complete as of the date it bears. ThewidersigW-aruthori2ei the VctlueAdjustrnent'Baard•io'obtain iiforsnation from other sources:to verify each item' contained%teYeii�..i''7!e,un[leesigned.rtcknowledges tha't,= f�elected A Ishe,will"folldiv all requireinenfs and 'mdndates of'law fn fullrig the duties of special`magistt�at �_' .�������i '/ � Date- � / �� .��V •. ' ' • e of Applica t: 117 %ne ame of Ap Iic�nt Page � - .52 - : . 1NDIAN',�RIVER-COUNTY.VALUE-.ADJUSTMENT:BOARD AND PAMELA:.ANDREA;.-.S.A.., SPECIAL MAGI.ST.-k-A`Jt:AGRI E7VIENT (TANGI$I;E) EXMBTT ARTICT.,E 2: FEES: ' 2.1 TheBOAS:shall .pay or:, reimburse the SPECIAL MAGISTRATE at the -.rate of $105.00 pef hour for hi;S%het :services. 2.2 Travelpenses:pursua�zt, to =§ 112.061 F.S :shall ,beaicl :to:tlie: SPECIAL MAGISTRATE •; for travel to. arid`::fr. hi� .the SPECIAL MAGISTRATE=S business. o e. and tlae :Indian.. River County Administfaii'gn $iiilding at:1801 27th Street;_Blelg: "A" Vero Michi FloridaT provided the distance betvveeri•th-c"Special Magistrate's bpiness,dfi`ce;; or -residence, whichever is closer,. and the aforesadd'Courity Admifiistr4on Buildirig exceeds' -twenty-five (25) miles, one-way..,' 2.3 'Lod' '' :Expenses, pursuapt to 112.061 1~ .S: `for' hotel accommodations shall. bi paid- to. the SPECIAL':IvIA:GjjS-T— T.E :at a• rate not to, exceed. X1'00:00 per -night. Receipfs -aie,to be submitted• with,.y. irivoices. 2.4 Normal officesupplies consunaed:in ahe,course;okhis.:projeet will not be reimbursable 2015 Exhibit A R. Aiihrea -53- QUAiIFICA 101�S LAS NDRPj PAME PROFS SIO`N -EXP Appraiser.:, of `illlachiriery,. arida Eq4 prnerit.:wit ; e pe tise in . furnituFe; fixtures;'.;:'autoinoti; c, ;..bakery, :banking,: '.:CNC/metal . fabricatirig :.:g ;;deli -/food proce9sirig. corn., uteri :-networking,-.'.'.,Co' ristrtitctioii./pav ri farm/logging,. golf : course, 'hotel/resorts, '::lawn./garden/aandsape; manufactu�iAg, medical; tAovie' -t1 ea er/video production; "musical .ins&&. m'en-t8 • :nursery.;. bffice., outpatient '.surgery, printing, radio. station;, . restauraritL,.:sa-Wmill and. screen pririt.ng. • Office 1Vlaziager 'far various: real estate;. az�d::litigat on. laW firms, ._including: ' : equ pxrieiit';piircl asing and ffinahciad accoiz:i t rriar a ement. Heath ?:Care administration arid: :corisizltirYg; development :and- managerner...t.: of ' � public relations 'ai d:: `.mar. e arig .plans and: budget; ' coordination: ofi teat: estate pirchase:arid:'.reriociaton of ;medical center;' : design; `.;Iayoiit and 'purchasing of Rugnzture; and, equipment for medical practices;:; tI:evelopmen of training programs , for; support staff; :financial : accouri� rra�gement. : : Expel t .Witness Testimony:. : • Spec�al� ioi gistr:ate; :ValueAdjustmd'n.t:.`Board `Gast .8s Present)- --8mvard County:;`-. biaVal County; Hernando ;County; Iiid an..River County, -Leon County; .1Vla .tin. County, Miami-D..'County; Nassau County;; Orange County;.. Wceola County; Pasco . Co iXity, ;l'aj n eaeYi 'County; ; St: Lucie County. l.,9eminole County. and Volusra County, `lorida.. ; PR®FESSI.OML-.let PM-8Ek8A1pSa : • American-. Society of:,Appraisers : Accredited Senior Appraiser,- M -6c . inery & .Technical Specialties, : .. �'. . - •.- : 'President; South Florida Atlantic':Chapter;'2001-2002 First Vice President, South Flor da'Atlantic Chapter, 2000-2001 ' Second' Vice President, South Florida Atlantic. Chapter, 1999-2000: :Secretary, Soidh Florida Atlantic .Chapter; 1998-1999 . . 'Treasurer, South Florida~Atl'd �tic:Cri-apter, ,1997 •-1998 Cb'Chairperson-.of Personal.Prflperty-Cominittee, South Florida Atlantic Chapter, 1'995.1997 : Chairperson of Education Coim`rriittee,- South Florida Atlantic 'Chapter, 1995 =1997 : Quaiif o-ati® is b : . Pa�eia: ,AtYsea; •A:S'.A.: ' Page Z , .. EDUCATION.f..'. Amer an c;Sgc ety.of; Pippraisers, Appra-is 1: Courses r : , 01-- Introduction to .. Machinery ' ald :.Equipment Valuation, .. � �� :.•:'1993 �� :.. .. .: •.�......:.:..::.:... �-:. � .. �. , ...'. .NIE 202 1Vlackiinery and Equipine 7t Vl iuiido, .Mefhodology; .1993 M .20 Machix ery'and qu prrietit Val ia't Advanced'Topics a id.�Case S udies-' x.:993 1VCE=204 Macl ihar and .Egilipm('n;t V aluation: "Advarnced Td ics-and Re ort � hurt ;.;'1996 ' LTniversal Standards of Professional 'appraisal Practice {US'AP); AIY03-.Apprais&s as.Ekpert W.- . sses;.20b2' : 1V1 :20.9.' omputer Valuation.: rid hgrtfoiio'.Ar a ysis, 2002-:: AlI;.O As§et: and Value Differences :Aioig.isciplines; 2;003 00=AppraisaLReviewfoi the.P acticii ,A praiser,'2004;:.. , All -207' Introduction:.Advance�d'A pplic'ation..of the Cost Approach, : 005 ? All``!�2;0 -ethics: and the Appraiser, EcOridxniC Ob'solescence;. 20I :.Sharpening -.Your .Appraisal 'fools; 20:1,5:.". • Mian i -b d6''Juriior College,'1Vl anti;;. Tor da;:.19 7=:1969 . • Kati arine::Cr bh's-Schoo.l,,Nevc� York,;. ..QW.. Yor ;,J-9.69 -1970 PTiAT, MAGZSTRAT]✓=RECOMMENDT7 :DZ�CISIQNS VAB petitiozi:Nos' : ` .-2.017-- Property Appraiser;' : , Managor" , Petitioner. , Tax Consultant Location , FC Date of Hearing:; ..::. 'November.,'201°7' Basic and":Underlying facts: The subject;;of.tli;.learing is::tlie•`iangible.ersorial Prdperty(7PP) ofxXS�X located iii . XXX`County • he heariiig:colnrzaencecl and %tkie: P.roperty.Appraiser. (PA) and Agent were sworn and.•:�Y e"•,Sp"ecial 'IVla j'strafe .read. a shorr..:.oveiview: of:;.tl e rules" of, proceduze. and :. opepiiig.statement.into`the•recbrd..(Rule42D9-024"'(4):4C(6):1 The: first issite•ao•�deteiinine<is whethertl�e.PA::;estalshed.:a.ptestzi�iptiori ofcbrrectness: .(Rt, '"1M2 9024(7).` F A:C:) ; Both .parties are respoi s b "e. foz: ,• •resentin ""::relevant... aiid' li g....;:.: credible. ev we:-;..o:-suppoft-- their "values. '::After :review e.:. ppcia agistrate: must ,. a consider thetiveaglitiof:tTie evid'erice`to`:a.staridard :of -proof under' E:S:. ;194.341 acid RIe < . :. -.. 12D-9.02(3)(li) F:A:C.,;vi�hichis"preponderaiice;oftlie;evidence" Property:Appraiser (PA); The •PA read;:their:--"iiitroduct6iy cbminerits.as;:ao`°how.:fhe:assessinent-is .determincd;.'the process :taken;: coiiscieratons:arid statutory .compliance;.Tlie'PA tlieri.re'ad.Ho'w the dight. :. :. criteria were pplged:: 'The ;:PA.st'ated Shat. the to C";iret iM. Was.'aocepted, a n to ,;yisit.was Pe- rfoimed;.on �;and::photos;taken...TYie:-PA<Aiscussed how`the only.issue:in uestion _ ' •:... . 4. today is.ari: atidiion'al:`econorrii'c:obsolescerice facfor:';1e.di5eissed theX Contract°and ' the giowth` ii'' X C Couniy.:."The .PA requesiecl:XX'ye rs: ofp oduction data: h ord''. to develop•tleTt:o�uri:'inutrlity foirrltila: .Tlie PA p.eseiited;i:•liiiider that iricliided .the"'return; data sheet; ei ;Yit criteria corisideratiori, 20X3 AB: decision,''XXPA and DOR" table :and., •Iife assigr=e if -'-guides; )PT gifdelirie fq ;regtzests":.for funbti©rial,and economic. obsolescence; :'"Darden court: case, XXPA Market' study,.' e ndiXs, plant capacity •'data; consumption: a icl ;:econoirlic.:ohsol.esceiice calci Ia.tioris;". site Vis -It photos and. "rebuttal evidence: ICOR; guidelines are 20 years"aridX'`A ;uses 10-1;5 .years.• :Tlie PA. stated that the A. gerit;:usd:;;the.:daa from: 20XX only •arid' requested' x:2$.87 adjustctient: Tlie PA. b'elieyes ,that:;therb'is -a`lack of data•to..siippori ari atiditional�.economic. obsolescence,.as . production is ab'ove.ihe 10�year average. " ' The PA presented.a document that described:hoW-e'ach=:'of;the eight. factbts.wa5"applied: (quoted iii :total).: . "Present.C�sl .Valcie'.= I'lie•Taxpayer,is regi&6d.ao.:tepprti'the:ariginal..cost on>bR=40S and by depreciiiting the;:cost::u!0g-tl e Department of IZev nue::gM'. del nes eve: artiye.ati fair.: marketvaliie aTso;lnotwn'as pzesent cash-value; Highest afid-:best. lse-= Since'lie ta�payei-. is, iisirlg the TPP.to con duct:its:business, it is: appropriate to:.ssui�rre:.the present.use'of the'poperLy:vvill::Coiiiviue and this.is Elie highest' and best use`'- the`property asofarivary ; Location: lhelticatiori.is.required'onthe:W 40.5;':we assess th'e:1PP at its situs'location as indicated ley the::bus ness;bwner; . >: Quantity'or; S Vie,=;; axpa er `rehders t1�e.Cost: of the assets :pn>the DR-405; the quantity an(l/or`size.:of-:-T;-P' are:;reflected in this repotted'cost; We';hsve no reason` o :contest:-or. ' doubt .:the gifritify:::and .sire factor phed' :by' flietaxpayet:.s::retarri;The' tangible :tax return was °accepfed' by o- it office; Cost:: acid.,Prese�t•:I�;eplAcemerit• Value - By using the. cast::pro v i ed :by the. taxpayer: a id applying ixadex tables'we are stile to estimatcthe:replace menf valve;+ Condition �-The; taxpayer: is to provide this: information ori. t1�eR=405; "If reciiiestecl:by the faxpayez;.;:;t1le:cortdition can'and will-:be revieW&d--- -- ite-UVth- Property Appraisers : Office; .::,,::•.: � �.:., , � � • . :.' :::� . ., . , : . Income = Of.tlie`:t�h�ree.,appro'aclies .to value;(cost;;aiiarket;'incaine) income is eorisidered t1ie:.least:.Iikely:cluetQ':many difficulties in :eicttaetiiig.. ii�targl?lje casts; ;Iowever, if 'a taxpayer"provdes income data; pattictilarly'in:mstances, where ari iricome'.stream, related to the:`specif c''tangibie assets fan be quariti ed::(such as leased or rented:.equipment),. are more than willing to give it coiisideratioiy; :iid Net 'roceeds;of an a" Gtiori. s:ii fact:.an'auris:length:i ansaCtion,..thenthis•`can _ P. be arr:excellent:source of it ar nation; Ho.Wevei; Dare mist be taken.td ehsuie that in fact' an arms lerigtli i�arisaction has taken .place' and tYiat .the: suppo:'s"etl"sake is riot an allocation, liquidation; .aacttori: s e: price; distress -sale;: d" The:,:Propez y Appz i'ser: s office. always -tries :toidentify the cost: of'sale, when valuingTPP mX"ounty; It.:would be` inappropriate, ;to rz]a1ce. a cost ' of sale' *ad�pstmd.nt';wher�;.usi ig the cost approach; ::Such . adjustments slotld :only beufilized when using the marketlsales approach:' The.P*A. read. the'T axable Value axito the record:. ' 2017 XX.. Reg -X The $25;QQ*o. exemption was. applied-to the Market Value to establish: the Taxable Value. The PA requestefl the Taxable;Wue'�e upheld.. . The Property Appraiser. read a closing statement reiterating:that they considered:thd eight . criteria, ul Ii ed iiiass; appraisal, inchiding :prgfes ovally accepted appraisal practices,: in order. , to arrive: at` their assessed value: 'They � 6A. to - thd; :marketplace : to verif their tables. Theystafed-.that tlie`bizrden of ptopf--:is, on''ttie'Petit onor...They'bel eve.:that they ' have. retained tl e- presufffpfion- of �corredhess.: a i4-.:that. `their asse's'suient reflects .Just' Value. Agent: The Agent,pres'e tetl.a.:.Valuation Rep'ott-dated::,. X;:.20x7: He stated that the faciiity.is. at % of total: capacity l i,liis:rep6t.:i e used OxX'to:develop a. °lo ;a justmenY vith.a scale 'factor::of::::6; His' report:::included a surYitn'ary of., pp a1;: valuation` o ..property;: economic .,bb 2ne1. impact -on:: coiisirictioxl xnarl<ets,.XX. profit `margins, :... requested;:waltie>::'b:ased: on _% ihttility,Tbft. aty,. l'q ier:'of Attorney, 20X : :Florida Valuation Model and..-pages_6oin ASA'-s-book"1.oii valuingmachinery'and.equli tient. lie read'.A.SA.'s;: deft itioz�s' relating to -economi-e:,obsolescence:..' T`he ;Agent: stated ` the;.true capacity is' � 000.:tOns-, .T4e theh shovved liovvafieiz eatculations vere..:applied to%establish their Yregt ested lixe:: ;.This ;plant runs: 5 clays a: woek,: l2;.iio rs a :day.: T� W plant produces XXX ti -i6— f Wim: The Agerit:requested:tlieir.Opnion of Valiefoil asoWs::: 2017 -XXX `:':.:':.:.... keg -XX XX T1ie .PA` .statecl.:thai.'. they :have.'included :the`::Agetit'S -.20XX-. evidence, .-which` shoves improvement;iri fl e::pr.'o. ction.leve ls: .The..Agerit:stated;that-1he-operating;prof"it`sho vs-`a:'loss for; �. of tlie:10:yoars.and,fliat there is competition; all around `. them kie :requested on i . -rat ori addihoiial econorriic :. obso`lesceiige'liiirg:applied to tlie:Just Findings mf Asper Riile'12D .;025'(1) -F A:G;: iho: Special":'Magisttate shall:review .the: evidence and ddtenilirie wl effi, -. t:::is::. admissible. ;All of: lie.ev der ce:.:leas :considered- acid" adrriitte'& The PA:believes-the- , "fi — coir pIied with.::al. Ibf tlie::'stanclaids azid.:statutes #o .estabX sh. the .; resntii tion o c p p; ' f Directness. ;The Agent; .states, thaf;.tleir iequest for.:..an 'addi#ional ; obsolescence:factor.sl oiild be considered: " = Both the—PA—:aid #rie A.gent4greed 'that the onl3i issue is,an: additional:.obsolescerice factor (eco»ornic) folie applied tb the:Just'-Valtie. ' With-:r'egar to'.th6:datd'.pr sented, p4ge L 6f.. the PA's"binder.atid"Exliibif B of the...Agent's report;ki ve";differences.-iin the sortie `-of the cost; lives; ani ::%: good used. to calcul.ate;::the.' 'axpayer's estirriate' of -value.'. There" is ;a differerice.ri .iirginl cost stated .on.;tYie Retizri tiid`4'that.stated.;on'Page of,tlie, PA's Evidence;arid Exhibit B of .the Agent's Evidence.?' Tlie I:epreciated Value .is .;used to calculate `t1i� --i' is Requested Value. The: A=gent's :report': discusses depressed"inarket condifions:iri:2.Q, the clositg.of.some of.tYieir:plaittsiri.:XX'aiid X0, arid'inaiicial losse's for 7:years since:20) `The.repbrt:states tY ai:the';value nftfie.TPP°is based, on IS. > ability to-.geixerato income; which is' driveri-1 y ;demand in e:iriazketplace. It then states ...: . that adepressed-: cgristraatibn' in:arketi negati' ely'.; ffects . ;XX�� — in.. 'his : data, he preserited:.charts frorri; the: US' Census Bui eau; : eiriplayment .suiveys; -ander consumption: in-,metric,.toris; • ,:I--&--developed�� -'a::cliart.aflowing:;the .pro it' Losses. Since `' OXX, anda cal eul:ation:of•an inutility factor of. %. This iiiiitfity;'factor zs appled'to.the;depreciated:.. valile:.ta ;establisha�ie:'Taxpayer's �E:stimate:.of Value, M-there:-are disereparicies:'in these two rriodels;: th re'::are differences in, the Taxpayer's:. Value. ;; :.'the: PA:: has used a scale ' . - '• factor;of:: 6=:anel ;7:. pplied' to '.ati':•avezage :of..2Q X;`: :2OX ':producti .n- numbers...: coin o XX LXX. to-;develop them own > coriomic Ob�lescence-..factor. .Time :P.A'.s- factors.:•are ` 4:04 or Conelusfl®las .aif haw The:.l'A' considered`ai ,6-4,6e factors; approaelies: fo.::�ialue.'. t d•:4ppraisal 'methodol-ogy'to :.. show, by a prepoiicieraiice'of:the eviden&" at'tl a assessments represent Just-VA- or.are . . arbitrarily:ased:oripractices different.firom:appraisal::praiticesgenerally:pplied.bythe TAJO �'comparabl'e property;`within the county: .nq PA`: showed thaf the Barrie data was used. in-tlie :previous, year. The PA que4 of 20XX- actual. capacity numbers only, to..SlIpport their:Requested::value:.,:.` li'e.Agerit::did nof.clarify why.0n.y-that year:�vas'usedlo develop',theirre' ted:value:.•.. The Agerit.:s. usng.ASA's inutility, formula: to. calculate •liis requested adjustment. This formula: is as.. nllorws . [1.-(Capacity•B%Capacity A)* ,: 1.00.'-apacity:A .:Rated.or Design:Cpacit;.`Capiicily.B`='Actual::Production:=aid:.X'.' .Exporient:or S.cale:Factor. On ..Page'''_ of h'is.°report :.t1ie' columns aridicate Act ial':Capacity for OXX 'and the Actual Capacity":and %: of';lZated' .foi:20X SO X, .:F e:Ihei •�develop.s:the: ASA `fornriiila::using the. figures:. preserite 3;:=.for..ZOXX and 20XX:;; :. Tho atartiiig ::pointe :for each. of .these CE is; the 20kX ,Actual .Capacity.. ,Rez°the-' 6=zm la; the starting-poini%ls lie- IRated of. Design .Capacity.,:.Novsil t6 iri this.Repoit:do:es t.h&.Agent u dicate the true �ated':or T�.esi Ca aeit ofthe fay lx or:TP•. ty Based: on tlie-.d strepancies i i.Exbib t B, the.retiirri •lives used` or.types of assets,•and the- - . .starting point Used; n'::the'calculati'ori.of.iri itility.;percexit;:flie Agent':failed':to oyercom6lhe. - presumpiion 'of correctness.' est a , ished at thehearirig Yiy,`the :PA'. s .evidence: •The. Agent's . evidence did riot pro'v.e' a:preporiderance that the PA's valuatYt. oii does.riot zepicsent just value'.(FS�.;'.194;�3`0`I;:):�'or:°s;.arbitrarily.b'ased'on.practces.=.generally applied b�.ihe:�Ato'-': .cornparable :pzoperty-witliin the courify- The`AgepV. ReportlT Lcks:data to support their request'fordditioiial:.econoiziic obsolescence. Therefore, the. -PA's market. value and.taxable value. -.are upheld'p6r the DR-485V'.f6r. this location_ `I he:petitldf•is denied:and the assessrr eiit': supheld., • ' 8li kboerd.ieam.' 712512017 .:..'' .. . .. :�;:. Service as 5�ec«I�iV1�gis�tate: , t� �ZORL04' INDIAN RIVER COUNTY VALUE ADJUSTMENT BOARD AND SPECIAL MAGISTRATE AGREEMENT 13.A. 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 referred to as "SPECIAL MAGISTRATE"), on WITNESSETH: (hereinafter 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. -64- F1pR1Vp' 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. -65- 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. 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 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 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. -66- FLORI04` 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 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. -67- 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 Joseph E. Flescher, Chairman VAB Approved: Attest: JEFFREY R. SMITH, Clerk of Circuit Court and Comptroller Deputy Clerk ATTACHMENT: Exhibit "A" Approved as to form and legal sufficiency: Michelle Napier, Esquire, Legal Counsel to Indian River County Value Adjustment Board -68- 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 of performing the services during the rendering of the Services described in the Agreement. -69-