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Home My WebLink About03/25/2019VABJEFFREY R. SMITH, CPA, CGFO, CGMA Clerk of Circuit Court & Comptroller Clerk to the Board and Value Adjustment Board 180127th Street Vero Beach, FL 32960 Telephone: (772) 226-1432 Fax:. (772) 978-1857 E-mail: Axia@clerk.indian-river.org Web address: http://Clerk.indian-river.org VALUE ADJUSTMENT BOARD (VAB) FINAL MEETING COUNTY ADMINISTRATION BUILDING A-102 MONDAY, MARCH 25, 2019, 11:30 A.M. BOARD MEMBERS Joseph E. Flescher, Chairman Tim Zorc, Vice Chairman Jacqueline Rosario, School Board Member District 4 Todd Heckman, Business Citizen Member James A. Kordiak, Homesteaded Citizen Member CALL TO ORDER INVOCATION = Jeffrey R. Smith PLEDGE OF ALLEGIANCE — Commissioner Joseph E. Flescher INTRODUCTIONS : APPROVAL OF MINUTES A. VAB Organizational Meeting of August 2, 2018 1-5. APPROVE AND ADOPT THE SPECIAL MAGISTRATES' RECOMMENDATIONS AS THE VALUE ADJUSTMENT BOARD'S DECISION AND AUTHORIZE DISTRIBUTION OF FORM DR485V, PURSUANT TO SECTION 194.032, F.S. A. 2018 VAB Recap B. 2018 Special Magistrates' Recommendations . AUTHORIZE AND APPROVE THE CHAIRMAN TO EXECUTE THE FOLLOWING FORMS PURSUANT TO F.S. 193.12 A. Tax Impact Notice DR -529 for Tax year 2018 8 B. Certification Form DR -488 Real Property 9-10 C. Certification Form DR -488 Tangible Personal Property 11-12 8. AUTHORIZE THE VALUE ADJUSTMENT BOARD CLERK TO SOLICIT FOR SPECIAL MAGISTRATES IN THE CAPACITY OF ATTORNEY, TANGIBLE AND APPRAISER FOR THE 2019 VAS HEARINGS. 9. PUBLIC COMMENT 10. OTHER BUSINESS 11. ADJOURNMENT JEFFREY R. SMITH, CPA, CGFO, CGMA Clerk of Circuit Court & Comptroller Clerk to the Board and Value Adjustment Board 1801 27th Street Vero Beach, FL 32960 Agenda Item No. 5.A. tvERN Telephone: (772) 226-1432: Fax: (772) 978-1857 E-mail: Aria@clerk.indian-river.org Web address: http://Clerk.indian-river.org VALUE ADJUSTMENT BOARD (V E)=ORGANIZATIONAL MEETING COUNTY ADMINISTRTION BUILDING -=A1-102 THURSDAY, AUGUST 2, 2018,1:00 P.M The Value Adjustment Board (VAE=of=Indian River C=-orunty, Florida, met on Thursday, August 2, 2018, at 1:00 p.m., in the County Administration Buildirig180127th Street, Building A, Room 102, Vero Beach, Florida. Present were Chairman Jose -011.-7E. Flescher; Vice Chairman Tim Zorc; School Board Member Charles Searcy; and=_C itizen 1VIember(s) Todd Heckman and Wesley S. Davis. Also present were AB Attorney Michelle N=spier; VAB- Clerks Terri Collins -Lister and Rhonda Zirkle; and from=the Pr._operty Appraiser's Office, Sissy Long. Chairman Jose cher called theineeting to order. INVOCATION — CitizenMember Wesley S. Davis Citize Member Daviiidelivered7the Invocation. 3.. PLEDGE OF_ ALLEGIANCE - School Board Member Charlie Searcy School Board nem bcf earcy led the Pledge of Allegiance to the Flag. 4. ELECT CHAIRMAN AND VICE CHAIRMAN, PURSUANT TO F.S. 194.015 The Chairman Shall Be A Board Of County Commission Member Chairman Flescher opened the floor for nominations for Chairman. MOTION WAS MADE by Citizen Member Davis, SECONDED by Citizen Member Heckman, to re-elect Commissioner Joseph E. Flescher as Chairman. There were no other nominations for Chairman. 2018 VAB Organizational Meeting August 2, 2018 Page 1 Chairman Flescher CALLED FOR A VOTE and the Board, by a 4-1 vote (Searcy opposed) approved the re-election of Commissioner Joseph E. Flescher as Chairman of the Value Adjustment Board for the Tax Year 2018. School Member Searcy voiced his opposition to 194.015 of the Florida Statutes, which states that the Chairman must be one of the two elected officials. "There is hereby created a value adjustment board for each county, which shall consist of two members of the governing body=eit4he county as elected from the — - membership of the board of said governing_frodif, one of whom shall be elected chairperson" Chairman Flescher opened the floor for ii4mihations for -Vice Chairman. MOTION WAS MADE by Citizen Wilber Heckman, SECONDED by Citizen Member Davis, to re-elect Commissioner Tim MIT as ViceChairman-Where were no other nominations for Vice Chairman. Chairman Flescher CALLED FOR A VOTE -VIA the Board unanimously approved to re-elect Commissioner Tim Zorc-ds-Nice Chairman:of the Value Adjustment Board for the Tax Year 2018. 5. INTRODUCED -T-ONTACII RAT A. Introducti-Za.-Of Board-Members/Board Clerk IntroductionOlt-ere ma all preseiit. oardembers liiilhd desigiriff oard Clerk's contact information 1 - --- - -- ----7,--ar----Value Adjustiitent Boafd.,(VAB) cre-a- Terri Collins -Lister provided the Board --z-,__- =members with a ---_copy of the contact information list, which is also accessible on the Clak's website. , ----,------ - 6. APPROVEWALUE ADJUSTMENT BOARD MINUTES A. VAB Final MEetiiii-Minutes of May 16, 2018 2-6 B. VAB Second FiflEt Meeting Minutes of June 18, 2018 7-8 ON MOTION by Citizen Member Davis, SECONDED by Citizen Member Heckman, the Board unanimously approved the VAB Final Meeting Minutes from May 16, 2018 and the VAB Second Final Meeting Minutes of June 18, 2018. 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 VAB Organizational Meeting Page 2 August 2, 2018 2 A. VAB Resolution 2018-1 9-10 ON MOTION by Citizen Member Davis, SECONDED by Vice Chairman Zorc, the Board unanimously approved the Value Adjustment Board Resolution 2018-1, setting the filing fee for the 2018 petition filing period, as presented, and pursuant to F. S. 194.013. 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 ON MOTION by School Board Mein er Searcy, SECONDED=by Citizen Member Davis, the Board unanimously approvcthe appointment of Attorney Karen Wonsetler, as the Attorney Special Magistrate forexemption classification,_assessment difference transfers, and tax deferral hearings for theS AB D18 tax year. SET THE RATE OF PAY FOR=ATTORNEY SPECIAL MAGISTRATES Rate of pay for Attorney Special Magistrates is $12=5100 per hour. ON MOTION Zy-E iti en Member Davis,-SE€ONDED by Vice Chairman Zorc, the Board unanima rsly approved a rate o pa_y_--not to=e_ceed $125.00 per hour, to be paid to the Attorney Spial Magistrates for-tb_e=VAB 2018 fax year. 10. APEOINTSWO OFTHE FOLLOWING=APPRAISER APPLICANTS TO SERVE AS I AGISTRATE FOR REAL -PROPERTY VALUATION AND ONE 'PRAISER 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 41-49 D. Terrie Peltier Terri Collins-Liiter YAB Clerk, asked the Board to approve two (2) Special Magistrates and an alternate especial Magistrate for the 2018 VAB Season to cover hearings with repeat petitioners/agents from the previous VAB seasons and to cover potential conflicts of interest. After the Board reviewed and commented on the Special Magistrate Applications, the following action was taken: ON MOTION by Citizen. Member Davis, SECONDED by Vice Chairman Zorc, the Board unanimously approved to appoint Stephen Neill, MAI and Juliana Young, MAI 2018 VAB Organizational Meeting August 2, 2018 Page 3 as the Appraiser Special Magistrates and Charlotte Stahlberg as an Alternate Appraiser Special Magistrate for the VAB 2018 tax year. 11. SET THE RATE OF PAY FOR APPRAISER SPECIAL MAGISTRATES Rate of pay for Appraiser Special Magistrates is $105.00 per hour. ON MOTION by Citizen Member Davis, SECONDED by Vice Chairman Zorc, the Board unanimously approved the rate of pay not to exceed $105.00 per hour for all Appraiser Special Magistrates for the VAB 2018 tax4ear. 12. APPOINT PAMELA ANDREA, APPRAISERAPPT ICANT TO SERVE AS SPECIAL MAGISTRATE FOR TANGIBLE PERSONAL ROPERTY HEARING, PURSUANT TO F.S. 194.35, AND SET HOURLY RATE -OF PAY -:MILEAGE AND MAXIMUM RATE PER DAY FOR OVERNIGHT LODGING-- REIMBURSEMENT REIMBURSEMENT IN ACCORDANCE WITH F.S. 112.06 A. Pamela Andrea, ASA ` _ = 50-63 ON MOTION by Citizen `Menmber Davis, SECONDED by Vice Chairman Zorc, the Board unanimously approved the appointment of Pamela Andrea as Special Magistrate for Tangible Personal Properly for the VA _2018 tax year at the rate of pay of $105.00 per houryith a maxim -min reimbur=sement of$100.00 per day for lodging, plus mileage at the_Sfffe_a proved rate. 13. AUTHORIZE _THE CHAIRMAN T0- EXECUTE A CONTRACT FOR EACH APPOINTED SPECIAL MAGISTRATE_ ON BEHALF OF THE FULL BOARD MOTION b _Citizen Nember Davis, SECONDED by Citizen Member Heckman, the=Eoard unanimously autlrorized the Chairman to execute a contract for each appointed_ Special Magistrate on=behalf of the full Board. 14. DESIGNA'T'E=-VAB ATTORNEY TO MAKE DETERMINATION FOR LATE FILE GOOD CAUSE -_REIEWS AND LATE FILE RESCHEDULE GOOD CAUSE REQUESTS ON BEHALF OF THE FULL BOARD, PURSUANT TO DOR RULE 12D- 9.015 (11)(D), 12D-9.019(5), and 12D-9.021(6), and (7). ON MOTION by Citizen Member Davis, SECONDED by School Board Member Searcy, the Board unanimously approved to designate VAB Attorney Michelle Napier to make the determination for all good cause reviews on behalf of the full Board, pursuant to DOR Rules 12D -9.015(11)(D), 12D-9.019(5), and 12D-9.021(6) and (7). 2018 VAB Organizational Meeting Page 4 August 2, 2018 4 15. DESIGNATE THE VAB ATTORNEY TO REVIEW ALL SPECIAL MAGISTRATES' RECOMMENDATIONS FOR LEGAL SUFFICIENCY. ON MOTION by Citizen Member Davis, SECONDED by School Board Member Searcy, the Board unanimously approved to designate the VAB Attorney Michelle Napier 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. _= ON MOTION by School Board Member Searcy, SIE=CONDED by Citizen Member Davis, the Board unanimously approved -to designate the VAB Attorney Michelle Napier to provide Special Magistrate Orientation on Hearing Guidelines, Evidence Exchange, a review of the Florida AdministratiW Code and Current Practices and Procedures. 17. APPROVE THE VAB CHAIRMAN TO REVIEWAND AUTHORIZE PAYMENT OF 2018-2019 VAB INVOICE. -.--,BEHALF OF T -=HE FULL BOARD. ON MOTION by School Board Member Searcy;-ECONDED by Citizen Member Davis, the Boardunanimously approved Lhe=VAB Chairman to review and authorize payment of Vnvatce-s on behalf=of the rfra and PUBLIC INPUT- Citizen- ember Dates actino -Wedged School Board Member Searcy's service on the l�nlnc usfi tent Boar d_ indicatuig-that fir. Searcy would not be seeking re-election with the Indian Ziver County SchoOlAidard, and that his term would end November VAB Clerk Lister reported thatthe Truth in Millage (TRIM) Notices were mailed out on Augtist13_, 2018, the deadline to file a Petition was September 7, 2018 without a Good Cause, and -that_ hearings would begin in October. 2018. 19. ADJOURNMENT-_- -= There being no further items, the meeting adjourned at 1:35 p.m. VALUE ADJUSTMENT BOARD 2018 VAB Organizational Meeting Page 5 August 2, 2018 5 JEFFREY R. SMITH, CPA, CGFO, CGMA Clerk of Circuit Court & Comptroller 1801 27th Street Vero Beach, FL 32960 Telephone: (772) 226-1995 Agenda Item No. 6.A. Fax: (772) 978-1857 E-mail: Axia@indian-river.org . . Web address: http://Clerk.indian-river.org MEMORANDUM DATE March 25, 2019 TO: Value Adjustment Board (VAB) FOR: Jeffrey R. Smith, Clerk of Circuit Court and Comptroller FROM: Terri Collins -Lister, Supervisor Value Adjustment Board Clerk RE: Value Adjustment Board - 2018 Recap Below you will find a recap of the Value Adjustment Board activity for the 2018 tax cycle, all in accordance with Florida Statute 194 and the Department of Revenue Rule 12D-9. 2015 2016 2017 2018 TOTAL PETITIONS 135 137 119 135 TOTAL WITHDRAWN 102 107 90 104 WITHDRAWN - AGREED WITH PAO 19 13 17 30 WITHDRAWN - ADMINISTRATIVE 1 0 0 0 WITHDRAWN - REACHED A SETTLEMENT BEFORE HEARING 42 64 48 51 WITHDRAWN - DROPPED THEIR ARGUMENT 15 26 12 15 WITHDRAWN - BY AGENT 18 0 1 1 WITHDRAWN - BY PETITIONER 4 4 11 7 WITHDRAWN — RESOLVED BY PAO 3 0 1 0 TOTAL HEARINGS SCHEDULED . 26 18 29 15 NO SHOW AT HEARING 8 3 4 5 GRANTED 12 . 3 12 4 GRANTED IN PART 1 2 0 0 DENIED 5 10 17 11 TOTAL GOOD CAUSE 8 12 13 5 GOOD CAUSE DENIED 7 12 0 4 Petition # Parcel # OwnerName Value Adjustment Board Special Magistrate Recommendations Board Review Date 3/25/2019 Tax Roll Taxable Value Before Adjustment Agenda Item No. 6.B. SM Recommended Recommended Taxable Value Reduction Decision 2018-002 2018-017 2018-022 2018-030 2018-031. 2018-035 2018-046 2018-079. 2018-090 2018-092 2018-093 2018-111 2018-112 2018-126 2018-127 31380100003092000008.0 33383500002000000013.0 32390100016000300010.0 33391200015000000007.6 30393300001000000011.0 32402900014000000057.0 31390600025000000077.0 31391500008000000000.2 30380000001022000035.0 31391400006052000003.0 31392100000005000015.0 33392200001014000001.0 33402200001000400004.0 32403100001001000019.0 32403200006008000033.0 PATERKA DANIEL F JUDITH A PAPICH WILLIAM DEBORAH (H).. WILLIAMS HENRY P MACMILLAN RONALD JASON: (TR)(1/2) VELLENGA CHRISTIAN DUNWOODY COLIN ANNE MCCABE BURLINGAME EDWIN L WINDSOR CLUB INC KLEIN JEFF PATRICIA SNOWDEN GUY B DIANE P PALM BAY JOAN LLC SPIEGEL PROPERI'1hS INC DUPAY JAMES A P G OCEAN DRIVE INC* PG OCEAN DRIVE INC * $198,735 $354,541 $204,425 $203,896 $876,222 $1,642,308 $141,783 $5,435,199 $567,778 $2,859,518 $197,079 $372,055 $508,609 $850,356 $1,680,351 $153,555 $354,541 $204,425 $203,896 $876,222 $1,642,308 $134,400 $5,435,199 $454,683 $2,859,518 $197,079 $372,055 $353,750 $850,356 $1,680,351 $-45,180 $0 $0 $0 $0 $0 $-7,383 $0 $-113,095 $0 $0 $0: $-154,859 $0. $0 GRANTED DENIED. DENIED DENIED DENIED DENIED GRANTED DENIED GRANTED DENIED DENIED DENIED GRANTED DENIED. DENIED Count: 15 15 anronao 0•10•gR .1 Totals: $16,092,855 $15,772,338 $-320,517 Pape 1 of 1 NOTICE TAX IMPACT OF VALUE ADJUSTMENT BOARD Indian River County Tax Year 2 0 1 8 Agenda Item No. 7.A. DR -529 R. 12/09 Rule 12D-16.002 Florida Administrative Code Members of the Board Type of. Property Honorable Joseph E. Flescher Board of County Commissioners, District No. 2 Honorable Tim Zorc Board of County Commissioners, District No. 3 Honorable Jacqueline Rosario School Board, District No. 2 Reduced Citizen Member Todd Heckman Business owner within the school district Residential Citizen Member James A. Kodiak Homestead property owner 2 The Value Adjustment Board (VAB) meets each year to hear petitions and make decisions relating to property tax assessments, exemptions, classifications, and tax deferrals. Summary of Year's Actions Type of. Property Number of Parcels Reduction in County Taxable Value Due to Board Actions Shift in Taxes Due to Board Actions Exemptions Assessments* Both Granted Requested Reduced Requested Withdrawn or settled Residential 1 12 2 57 59 $ 320,517 $ 4,293.53 Commercial 0 2 0 17 16 $ $ Industrial and: miscellaneous 0 0 0 9 7 $ $ Agricultural or classified use 1 1 0 11 11 $ $ High-water recharge 0 0 0 0 0 $ $ Historic commercial or nonprofit 0 0 0 0 0 $ $ Business machinery and equipment 0 0 0 5 5 $ $ Vacant lots and acreage 0 0 0 18 15 $ $ TOTALS _ 2 15 2 117 113 $ 320,517 $ 4,293.53 All values should be county taxable values. School and other taxing authority values: may differ: *Include transfer of assessment difference (portability) requests. If you have a question about these actions, contact the Chair or the Clerk of the Value Adjustment Board. Chair's name Joseph E. Flescher Phone 772-226-1919 ext. Clerk's name Jeffrey R. Smith Phone 772-226-1432 ext. FLORIDA CERTIFICATION OF THE VALUE ADJUSTMENT BOARD Section 193.122, Florida Statutes Agenda Item No. 7.B. DR -488 R. 12/09 Page 1 of 2 Rule 12D-16.002 Florida Administrative Code Tax Roll Year :2 0 8 The Value Adjustment Board of Indian River County, after approval of the assessment roll below by the Department of Revenue, certifies that all hearings required by section 194.032, F.S., have been held and the Value Adjustment Board is satisfied that the Check one. ;/ Real Property Tangible Personal Property assessment for our county includes all property and information required by the statutes of the State of Florida and the requirements and regulations of the Department of Revenue. On behalf of the entire board, I certify that we have ordered this certification to be attached as part of the assessment roll. The roll will be delivered to the property appraiser of this county on the date of this certification. The property appraiser will adjust the roll accordingly and make all extensions to show the tax attributable to all taxable property under the law. The following figures* are correct to the best of our knowledge: *All values entered should be county taxable values. School and other taxing authority values may differ. Signature, Chair of the Value Adjustment Board 03/25/2019 Date $ 16,818,927,798 1. Taxable value of ,/ real property tangibre personal property assessment roll as submitted by the propertyappraiser to the value adjustment board 2. Net change in taxable value due to actions of the Board $ 320,517 $ 16,818,607,281 3. Taxable value of real property tangible personal property assessment roll incorporating all changes due to action of the value adjustment board *All values entered should be county taxable values. School and other taxing authority values may differ. Signature, Chair of the Value Adjustment Board 03/25/2019 Date Certification of the Value Adjustment Board PROCEDURES Tax Roll Year The value adjustment board has met the requirements below. Check all that apply. The board: DR -488 R. 12/09 Page 2 of 2 2 0 1 8 All board members and the board's legal counsel have read this certification. The board must submit this certification to the Department of Revenue before it publishes the notice of the findings and results required by section 194.037, F.S. On behalf of the entire value adjustment board, I certify that the above statements are true and that the board has met all the requirements in Chapter 194, F.S., and Department rules. After all hearings have been held, the board shall certify an assessment roll or part of an assessment roll that has been finally approved according to section 193.011, F.S. A sufficient number of copies of this: certification shall be delivered to the property appraiser to attach to each copy of the assessment roll prepared by the property appraiser. Signature, chair of the value adjustment board 03/25/2019 Date - 10 - 1. Followed the prehearing checklist in Chapter 12D-9, Florida Administrative Code: Took all actions reported by the VAB clerk or the legal: counsel to comply with the checklist. 1 2. Verified the qualifications of special magistrates, including if special magistrates completed the Department's training. 3. Based the selection of special magistrates solely on proper qualifications and the property appraiser did notinfluence the selection of special magistrates. 1 4. Considered only petitions filed by the deadline or found to have good cause for filing late. ,/ 5. Noticed all meetings as required by section 286.011, F.S. 1 6. Did not consider ex parte communications unless all parties were notified and allowed to object to or address the communication. 7. Reviewed and considered all petitions as required, unless withdrawn or settled by the petitioner. 1 8. Ensured that all decisions contained the required findings of fact and conclusions of law: 9. Allowed the opportunity for public comment at the meetings where the recommended decisions of special magistrates were considered or board decisions were adopted. 1 10. Addressed all complaints of noncompliance with the provisions of Chapter 194, Part I, Florida Statutes, and rule Chapter 12D-9, F.A.C., that were called to the board's attention. All board members and the board's legal counsel have read this certification. The board must submit this certification to the Department of Revenue before it publishes the notice of the findings and results required by section 194.037, F.S. On behalf of the entire value adjustment board, I certify that the above statements are true and that the board has met all the requirements in Chapter 194, F.S., and Department rules. After all hearings have been held, the board shall certify an assessment roll or part of an assessment roll that has been finally approved according to section 193.011, F.S. A sufficient number of copies of this: certification shall be delivered to the property appraiser to attach to each copy of the assessment roll prepared by the property appraiser. Signature, chair of the value adjustment board 03/25/2019 Date - 10 - Agenda Item No. 7.C. CERTIFICATION OF THE VALUE ADJUSTMENT BOARD DR -488 R. 12/09 Page 1.of 2 W i Section .193.122, Florida Statutes : Florida Rule 12D-16.002 P. Administrative Code FLORIDA Tax Roll Year 2 0 1 8 The Value Adjustment Board of Indian River County, after approval of the assessment roll below by the Department of Revenue, certifies that all hearings required by section 194.032, F.S., have been held and the Value Adjustment Board is satisfied that the Check one. Real Property ✓ Tangible Personal Property assessment for our county includes all property and information required by the statutes of the State of Florida and the requirements and regulations of the Department of Revenue.: On behalf of the entire board, I certify that we have ordered this certification to be attached as part of the assessment roll. The roll will be delivered to the property appraiser of this county on the date of this certification. The property appraiser will adjust the roll accordingly and make all extensions to show the tax attributable to all taxable property under the law. The following figures* are correct to the best of our knowledge: *AII values entered should be county taxable values. School and other taxing authority values may differ: Signature, Chair of the Value Adjustment Board Continued on page 2 03/25/2019 Date : - 11 - property $ 542,260,665 1: Taxable value of real property tangible personal assessment roll as submitted by the property appraiser to the value adjustment board 2. Net change in taxable value due to actions of the Board $ 0 property $ 542,260,665 3. Taxable value of real property tangible personal assessment roll incorporating all changes due to action of the value adjustment board *AII values entered should be county taxable values. School and other taxing authority values may differ: Signature, Chair of the Value Adjustment Board Continued on page 2 03/25/2019 Date : - 11 - Certification of the Value Adjustment Board PROCEDURES Tax Roll Year The value adjustment board has met the requirements below. Check all that apply. The board: DR -488 R. 12/09 Page2of2 2 0 1 8 All board members and the board's legal counsel have read this certification. The board must submit this certification to the Department of Revenue before it publishes the notice of the findings and results required by section 194.037, F.S. On behalf of the entire value adjustment board, I certify that the above statements are true and that the board has met all the requirements in Chapter 194, F.S., and Department rules. After all hearings have been held, the board shall certify an assessment roll or part of an assessment roll that has been finally approved according to section 193.011, F.S. A sufficient number of copies of this certification shall be delivered to the property appraiser to attach to each copy of the assessment roll prepared by the property appraiser. Signature, chair of the value adjustment board 03/25/2019 Date -12- 1 1. Followed the prehearing checklist in Chapter 12D-9, Florida Administrative Code. Took all actions reported by the VAB clerk or the legal counsel to comply with the checklist. 2. Verified the qualifications of special magistrates, including if special magistrates completed the Department's training. 1 3. Based the selection of special magistrates solely on proper qualifications and the property appraiser did not influence the selection of special magistrates. 4. Considered only petitions filed by the deadline or found to have good cause for filing late. I 5. Noticed all meetings as required by section 286.011, F.S. 1 6. Did not consider ex parte communications unless all parties were: notified and allowed to object to or address the communication. I 7. Reviewed and considered all petitions as required, unless withdrawn or settled by the petitioner. 18. Ensured that all decisions contained the required findings of fact and conclusions of law. 19. Allowed the opportunity for public comment at the meetings where the recommended decisions of special magistrates were considered or board decisions were adopted. 1 10. Addressed all complaints of noncompliance with the provisions of Chapter 194, Part I, Florida Statutes, and rule Chapter 12D-9, F.A.C., that were called to the board's attention. All board members and the board's legal counsel have read this certification. The board must submit this certification to the Department of Revenue before it publishes the notice of the findings and results required by section 194.037, F.S. On behalf of the entire value adjustment board, I certify that the above statements are true and that the board has met all the requirements in Chapter 194, F.S., and Department rules. After all hearings have been held, the board shall certify an assessment roll or part of an assessment roll that has been finally approved according to section 193.011, F.S. A sufficient number of copies of this certification shall be delivered to the property appraiser to attach to each copy of the assessment roll prepared by the property appraiser. Signature, chair of the value adjustment board 03/25/2019 Date -12-