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07/01/2019
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 Telephone: (772) 226-1432 Fax: (772) 978-1857 E-mail: Axia@clerk.indian-river.org Web address: http://Clerk.indian-river.org AGENDA VALUE ADJUSTMENT BOARD (VAB) ORGANIZATIONAL MEETING COUNTY ADMINISTRATION BUILDING A1-102 MONDAY, JULY 1, 2019 @ 11:30 A.M. BOARD MEMBERS Joseph E. Flescher, Chairman Tim Zorc, Vice Chairman Jacqueline Rosario, School Board Member District 2 Todd Heckman, Business Citizen Member James A. Kordiak, Homesteaded Citizen Member 1. CALL TO ORDER 2. INVOCATION — Clerk of Court & Comptroller Jeffrey R. Smith 3. PLEDGE OF ALLEGIANCE — Commissioner Joseph E. Flescher 4. ELECT CHAIRMAN AND VICE CHAIRMAN, PURSUANT TO F.S. 194.015 The Chairman Shall Be A Board Of County Commission Member 2019 VAB Organizational Meeting Page 1 July 1, 2019 5. INTRODUCTIONS & CONTACT INFORMATION A. Introduction of Board Members/Board 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 March 25, 2019 2-5 B. VAB Second Final Meeting Minutes of April 3, 2019 6-7 7. APPROVE RESOLUTION SETTING THE FILING FEE TO BE NO MORE THAN $15 PER PARCEL FOR THE 2019 PETITION FILING PERIOD, PURSUANT TO F.S. 194.013. A. VAB Resolution 2019-1 8-9 8. APPOINT ONE OF THE FOLLOWING ATTORNEY APPLICANT TO SERVE AS SPECIAL MAGISTRATE FOR EXEMPTION/CLASSIFICATION/TAX DEFERRAL HEARINGS AND ONE ATTORNEY APPLICANT TO SERVE AS AN ALTERNATE, PURSUANT TO F.S. 194.035 A. Karen Wonsetler, Esq 10-16 B. Claudette Pelletier, Esq. 17-25 C. Joseph Haynes Davis, Esq. 26-55 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 56-61 B. Juliana Young, MAI 62-70 C. Charlotte Stahlberg 71-76 11. SET THE RATE OF PAY FOR APPRAISER SPECIAL MAGISTRATES Rate of pay for Appraiser Special Magistrates is $105.00 per hour. 2019 VAB Organizational Meeting Page 2 July 1, 2019 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 77-89 13. AUTHORIZE THE CHAIRMAN TO EXECUTE A CONTRACT FOR EACH APPOINTED SPECIAL MAGISTRATE ON BEHALF OF THE FULL BOARD. A. Sample Special Magistrate Agreement 90-95 14. DESIGNATE THE VAB ATTORNEY TO MAKE DETERMINATION FOR LATE FILE GOOD CAUSE REVIEWS 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). 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 2019-2020 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 the 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 24 hours in advance of the meeting. 2019 VAB Organizational Meeting Page 3 July 1, 2019 INDIAN. RIVER COUNTY VALUE ADJUSTMENT BOARD (VAB) MEMBERS 5.B. Commissioner Joseph E. Flescher - District 2 Commissioner Tim Zorc District 3 School Board Member — Jacqueline :Rosario, District 2 Citizen Homesteaded Property. Owner Member - James A. Kordiak Citizen Business Member - Todd Heckman VAB Attorney — Michelle Napier, Esq. VAB Clerk — Terri Collins -Lister ONLINE SERVICES ONLINE PETITION FILING: https://VAB.indian-river.org EMAIL: AXIA@clerk.indian-river.org VAB FORMS, RULES, & ADDITIONAL INFORMATION: http://dor.myflorida.comldor/property/vab FLORIDA STATUTES CHAPTER 194.01.1. http://www.leg.state.fl.us/Statutes/ Revised 06-19-2019 CONTACT INFORMATION Terri Collins -Lister, Supervisor Clerk to :the Board and VAB County Administration Building "A" 1801 27th Street Vero Beach, FL 32960 (772) 226-1432 Fax: (772) 978-1857 Email: tlister@clerk.indian-river.org 6.A. 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 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 MINUTES — MARCH 25, 2019 The Value Adjustment Board (VAB) of Indian River County, Florida, met on Wednesday, March 25, 2019 at 11:30 a.m., in the County Administration Building, 1801 27th Street, Building "A", Room A-102, Vero Beach, Florida. Present were Chairman Joseph E. Flescher, Vice Chairman Tim Zorc, School Board Member Jacqueline Rosario, and Citizen Members Todd Heckman and James A. Kordiak. Also present were VAB Attorney Michelle Napier; Clerk of Circuit Court and Comptroller Jeffrey R. Smith; VAB Clerk Terri Collins -Lister; Deputy Clerks Rhonda Zirkle and Randi Wardlow. Present from the Property Appraiser's Office (PAO) were Property Appraiser Wesley Davis; Attorney Canda Brown; Manager Bruce Goodwyn; Supervisor Janine Hicks; and Real Estate Assessors Billy Anton and George Clarke. Also present was Real Estate Appraiser Stephen Boyle representing Taxpayer James A. Dupay for Petition 2018-112 and William and Deborah Papich, the Taxpayers for Petition 2018-017. 1. CALL TO ORDER Chairman Joseph E. Flescher called the meeting to order at 11:30 a.m. 2. INVOCATION Clerk of Circuit Court and Comptroller Jeffrey R. Smith 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. 2018 VAB Final Meeting March 25, 2019 Page 1 2 5. APPROVAL OF MINUTES A. VAB Organizational Meeting of August 2, 2018 ON MOTION by Vice Chairman Zorc, SECONDED by Citizen Member Heckman, the Board voted unanimously to approve the Value Adjustment Board Organizational Meeting Minutes of August 2, 2018 as written. 6. 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 Citizen Member Kordiak sought and received information from staff on the 2018 VAB Recap compared to the previous year. ON MOTION by Vice Chairman Zorc, SECONDED by Citizen Member Heckman, the Board voted unanimously to accept the 2018 Value Adjustment Board Recap. B. 2018 Special Magistrates' Recommendations PAO Attorney Canda Brown discussed the Special Magistrate recommendations for Petitions 2018-046 and 2018-112. She took exception with the Magistrate's finding of facts, analysis, and legal ruling. She explained that both petitions concerned the eight factors to consider in deriving just valuation in Florida Statutes Chapter 193, Section 011. Attorney Brown pointed out in both Special Magistrate recommendations, the magistrate automatically deducted the 15% adjustment and she felt it violated the status of the law. Stephen Boyle, representing Petition 2018-112, disagreed with the PAO's stance, noting the assessed values on comparable houses sold in 2017 and the appraisal value. A discussion ensued with PAO Real Estate Assessor George Clarke reviewing how the market value was determined on Petition 2018-112. VAB Attorney Michelle Napier added that all of the Special Magistrate's Recommendations were reviewed by her prior to submission for legal sufficiency to ensure that the Florida Statutes Rules and the Florida Administrative Code (FAC) are followed. 2018 VAB Final Meeting March 25, 2019 Page 2 3 Attorney Napier pointed out that the VAB, under FAC has the authority and the discretion to either adopt the Special Magistrate recommendations or request another hearing. Attorney Brown pointed out that the value was based on assessed value, not market value, and the Property Appraiser has the discretion to take the 15% reduction or disregard any of the eight factors to consider in deriving just valuation. A discussion followed regarding the options for Petitioner and the Property Appraiser to seek remedy in Circuit Court. William and Deborah Papich, taxpayers for Petition 2018-017, appealed to the VAB on their previously denied Homestead Exemption. Vice Chairman Zorc stated that since the VAB Attorney had reviewed all the recommendations for legal sufficiency and the comments from the PAO were duly noted, he would move forward with adopting the Special Magistrates' Recommendations for the 2018 Tax Year. ON MOTION by Vice Chairman Zorc, SECONDED by Citizen Member Kordiak, the Board voted unanimously to adopt the Special Magistrates' Recommendations for the 2018 Tax Year. 7. 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. ON MOTION by Citizen Member Heckman, SECONDED by Vice Chairman Zorc, the Board unanimously approved and authorized the Chairman to execute the Tax Impact Notice Form DR -529 for Tax Year 2018 for publication. B. Certification Form DR -488 Real Property ON MOTION by Vice Chairman Zorc, SECONDED by Citizen Member Heckman, the Board unanimously approved and authorized the Chairman to execute the Certification Form DR -488 for Real Property. C. Certification Form DR -488 Tangible Personal Property 11-12 ON MOTION by Citizen Member Heckman, SECONDED by Citizen Member Kordiak, the Board unanimously approved and authorized the Chairman to execute the Certification Form DR -488 for Tangible Personal Property. 2018 VAB Final Meeting March 25, 2019 Page 3 4 8. AUTHORIZE THE VALUE ADJUSTMENT BOARD CLERK TO SOLICIT FOR SPECIAL MAGISTRATES IN THE CAPACITY OF ATTORNEY, TANGIBLE AND APPRAISER FOR THE 2019 VAB HEARINGS. ON MOTION by Citizen Member Heckman, SECONDED by Vice Chairman Zorc, the Board unanimously authorized the Value Adjustment Board Clerk to solicit for Attorney, Tangible and Appraiser Special Magistrates for the 2019 Tax Year Hearings. 9. PUBLIC COMMENT 10. OTHER BUSINESS Vice Chairman Zorc questioned if there was any legislation in Tallahassee to address the issue with the 15% reduction in the values of property, with the PAO responding there was a case pending. 11. ADJOURNMENT There being no further business, the meeting adjourned at 12:16 p.m. 2018 VAB Final Meeting March 25, 2019 Page 4 5- 6.B. 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 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) SECOND FINAL MEETING MINUTES — APRIL 3, 2019 The Value Adjustment Board (VAB) of Indian River County, Florida, met on Wednesday, April 3, 2019 at 10:30 a.m., in the County Administration Building, 1801 27th Street, Building "A", Room A-102, Vero Beach, Florida. Present were Chairman Joseph E. Flescher, Vice Chairman Tim Zorc, School Board Member Jacqueline Rosario, and Citizen Members Todd Heckman and James A. Kordiak. Also present were VAB Attorney Michelle Napier; Clerk of Circuit Court and Comptroller Jeffrey R. Smith; VAB Clerk Terri Collins -Lister; Deputy Clerks Rhonda Zirkle and Randi Wardlow. Present from the Property Appraiser's Office (PAO) were Property Appraiser Wesley Davis and Supervisor Janine Hicks. 1. CALL TO ORDER Chairman Joseph E. Flescher called the meeting to order at 10:30 a.m. 2. INVOCATION Clerk of Circuit Court and Comptroller Jeffrey R. Smith delivered the Invocation. 3. PLEDGE OF ALLEGIANCE Chairman Joseph E. Flescher led the Pledge of Allegiance to the Flag. 4. 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 Special Magistrates' Recommendations 1 2018 VAB Second Final Meeting April 3, 2019 Page 1 6 VAB Clerk Terri Collins -Lister stated that after the Final Meeting held on March 25, 2019, it was discovered that for Petition 2018-112, the Taxable Value Before Adjustment Column did not reflect the deduction in value given to the petitioner prior to their hearing. She explained that even though the Petitioner received a deduction in value by the PAO, they continued with their scheduled hearing and a Special Magistrate granted them an additional deduction in value. A discussion ensued between the Property Appraiser Wesley Davis, Clerk of Circuit Court and Comptroller Jeffrey R. Smith, and the Board regarding the matter and implementing a checklist for the 2019 Tax Year to prevent the error in the future. Citizen Member Kordiak referred to the Special Magistrate Recommendations and pointed out that the Board Review Date listed at the top of the page should read April 3, 2019. VAB Clerk Collins -Lister noted and would correct the report to read April 3, 2019. ON MOTION by Citizen Member Kordiak, SECONDED by Vice Chairman Zorc, the Board voted unanimously to adopt the Special Magistrates' Recommendations dated April 3, 2019 for the 2018 Tax Year. 5. 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 ON MOTION by Citizen Member Heckman, SECONDED by Vice Chairman Zorc, the Board unanimously approved and authorized the Chairman to execute the Tax Impact Notice Form DR -529 for Tax Year 2018 for publication. B. Certification Form DR -488 Real Property ON MOTION by Citizen Member Kordiak, SECONDED by Vice Chairman Zorc, the Board unanimously approved and authorized the Chairman to execute the Certification Form DR -488 for Real Property. 6. ADJOURNMENT There being no further business, the meeting adjourned at 10:43 a.m. 2018 VAB Second Final Meeting April 3, 2019 Page 2 7 INDIAN RIVER COUNTY VALUE ADJUSTMENT BOARD RESOLUTION 2019 — 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 2019 INDIAN RIVER COUNTY VALUE ADJUSTMENT BOARD THAT: 1. There is hereby authorized, established, and imposed a filing fee upon each separate, parcel of property covered by petitions file pursuant to Section 194.011, Florida Statutes. 2. The filing fee shall be $15.00 for each separate, non-contiguous parcel of property, real or personal, covered by a petition filed pursuant to Section 194.011, Florida Statutes, and subject to appeal. An owner of contiguous, undeveloped parcels may file with the VAB, a single joint petition if the Property Appraiser determines such parcels are substantially similar in nature. A condominium association, cooperative association, or any homeowners' association as defined in Section 723.075, Florida Statutes, with approval of its board of administration or directors, may file with the VAB, a single joint petition on behalf of any association members who own parcels of property which the Property Appraiser determines are substantially similar with respect to location, proximity to amenities, number of rooms, living area and condition. For single joint petitions, a filing fee in the amount of $15.00 for the petition, plus a fee of $5.00 for each parcel included in the petition, will be imposed. 3. All filing fees shall be paid to the Clerk of the VAB at the time of filing. Any petition not accompanied by the required filing fee will be deemed incomplete. The Clerk shall notify the petitioner and give the petitioner an opportunity to complete the petition within 10 calendar days. If the petitioner does not satisfy the payment requirement at the time, the petition will be deemed incomplete and will not be scheduled for a hearing. 4. Upon the acceptance and filing of a petition by the VAB Clerk, the accompanying filing fee shall be non-refundable, except when an excessive filing fee has been collected due to an error by the VAB Clerk or through the electronic filing system. Overpayments in excess of Ten and No/100 ($10.00) due to miscalculation on the part of the petitioner or petitioner's agent shall be refunded. The VAB Clerk shall develop and utilize a standard procedure for issuing required refunds. 5. Any petition filed after the statutory deadline for petition filing, as set forth in Section 194.011(3), Florida Statutes, may be reviewed to determine whether the petitioner has demonstrated a good cause justifying the late filing. Fee payments filed with late -filed petitions are non-refundable. 1 INDIAN RIVER COUNTY VALUE ADJUSTMENT BOARD 6. No filing fee will be required by a taxpayer who demonstrates at the time of filing: a. they are receiving assistance under Chapter 414, Florida Statutes b. disapproval of a timely filed application for homestead exemption under Section 196.151, Florida Statutes c. disapproval of homestead tax deferral under Section 197.2425, Florida Statutes DONE AND RESOLVED by the Value Adjustment Board of Indian River County, Florida in regular session this 1st day of July, 2019. ATTEST: Jeffrey R. Smith, CPA, CGFO, CGMA , Chairman Clerk of Circuit Court and Comptroller Indian River Value Adjustment Board By: Approved: July 1, 2019 Deputy Clerk SPECIAL MAGISTRATE APPLICATION INDIAN RIVER COUNTY VALUE ADJUSTMENT BOARD (APPLICANTS MUST MEET QUALIFICATIONS OUTLINED IN FLA. STAT. G 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: 0✓ Attorney Special Magistrate ❑ Appraiser Special Magistrate for... 0 Real Property and/or 0 Tangible Personal Property If appointed, how much time would you be available to conduct hearings and complete your recommendations? 0 1 to 8 hours per week; 0 9 to 20 hours per week; 0 21 to 30 hours per week; 0 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 DOCUM, NTATION REQUIRED Verification of qualifications will •be made prior to cansideratiop of'this application, pursuant to FS 199.035. • 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.mvflorida.com/dor/property/vab/training.html. Return your completion certificate to the VAB clerk. LICENS U RE/EXPERIENCE Attorney Magistrate Applicant: Bar Number: 140929 Late 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 8.A. - 10 - SPECIAL MAGISTRATE APPLICATION INDIAN RIVER COUNTY VALUE ADJUSTMENT BOARD (APPLICANTS MUST MEET QUALIFICATIONS OUTLINED IN FLA. STAT. S 194.035) QUALIFICATIONS/EXPERIENCE 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 Propeicty Commercial Real Property Tangible Property Other (please specify) 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? !Z1 No 0 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 Appraiser'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? 0 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 —.0 —a:-4. 2. Of those organizations describe any possible conflict of interest t of interest that may prevent you from fairly conducting a hearing: None. Page 2 v01/13/2015 - 11 - . SPECIAL MAGISTRATE APPLICATION INDIAN RIVER COUNTY VALUE ADJUSTMENT BOARD (APPLICANTS MUST MEET QUALIFICATIONS OUTLINED IN PLA. STAT. G 194.035) 3. Have you ever been disbarred, suspended or received any other disciplinary action. from any organized association, or from the State df Florida? [l 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 aright arise that would prevent you from fairly conducting the hearing between the property appraiser and the property owner and taxpayer. None. CERTIFICATION 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 No If yes, please provide details: The undersigned certifies, 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 under ed au • ' es the Value Adjustment Board to obtain information from other sources to verify each item contained erein. The u ersigned acknowledges that, if selected, he/she will follow all requirements and mandates of law in ful 'ng the duti of special magistrate. Signa of Ap' I Printed Name of App icant Date: S/l, 0-ola Page 3 v01/13/2015 - 12 - Lawyer — The Florida Bar Page 1 of 2 LAWYER Find a Lawyer First Name 't)) Last Name City v •Cs, City Name C�) ❑ Fincl names .that sound like the entered names( .0 Eligible lavyers only C27 E/i Include deceased lawyers G) Law Firrn f' I'/.0: a r>pUons Search Showing 1 result. Clear All Karen Jenette Wonsetler { 140929 . • 0 •Search by Bar number only produces results that are an exact match to the number provided ( View in new tab Member In Good Standing Eligible to Practice Law In Florida Bar Number: 140929 Mali Address: Email: Personal Bar URL: vCard: Karen Wonsetler P.A. Wonsetler & Webner P.A. 860 N Orange Ave Ste 135 Orlando, FL32801-1011 United States Office: 407-770-0846 Fax 407-770-0843 karen@kwpalaw.com https://www.floridaba r.org/mybarprofiile/140929 County: Orange Circuit: 09 Admitted: 05/22/1998 10 -Year Discipline None History: Law School: University of Florida, Fredric G. Levin College of Law Federal Courts U.S. District Court, Middle District of Florida Firm: Karen Wonsetler PA • The Find a lawyer director/is prodded as a publicseMce:Mc Rodda Bar maintains limited basic Information about lawyerslicensed to practice In the state (mg, name, address. year of birth, gender, law schools attended. admtsdonyear(. However,ThO Randa Bar allows Individual attorneys the opportunity to add personal and professional Information to the directory. The lawyer Issolely responsible for reviewing and updating any additional infannation In the directory. The lawyer." added Information Is not reviewed by Tho Bar for accuracy and The Bar makes no warranty of any kind, espressos Implied The Flodda Bar, Its Board of 6ovemers, employees. and agents aro not responsible for the accuracy of that additional Information. Publication of lawyers. contact Information In this listing does not mean the lawyers have agreed to receive unsolicited communications In any form Unauthorized uso of this data may result In civil or criminal penalties. The Find a Lawyer directory Is not a lawyer rofemal seMce. • NEED LEGAL HELP? https://www.floridabar.org/directories/find-mbr/?barNum=140929 5/6/6119 Karen Wonsetler, Esq. Writing Sample - Prior Report 2015 & 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 Bendy 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. Iri 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 fir 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. -14 • - Karen Wonsetler, Esq. Writing Sample -- Prior Report zot5 & 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`I 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 - 15 - Karen Wonsetler, Esq. Writing Sample - Prior Report 2015 &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 in 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. 1 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 denialof the exemption by the Property Appraiser's Office is upheld. Accordingly, the petition is denied. -16- SPECIAL MAGISTRATE APPLICATION INDIAN RIVER COUNTY VALUE ADJUSTMENT BOARD (APPLICANTS MUST MEET QUALIFICATIONS OUTLINED IN FLA. STAT. 6 194.035) 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: MAttorney Special Magistrate 0 Appraiser Special Magistrate for... 0 Real.Property and/or 0 Tangible Personal Property If appointed, how much time would you be available to conduct hearings and comp your recommendations? 0 1 to 8 hours per weelc; ❑ 9 to 20 hours per week; 0 21 to 30 hours per weelc;4 31 to 40 hours per week. APPLICANT INFORMATION Name: 4.9 va Home Address: �D t s�/`e.0 �3 e X 6 ¥F / Mailing Address: /9-(/'V � F -zee Business Name: Business Address: Phone: Home/ Fax: Business/ 8.B. Cell/ 7 7a- 7/ 3 -/Dg? E -Mail: 13& L1 �J -7'�72G./st-eG' CG r`7 DOCUMENTATION REQUI:RE,D Verification of qualifications will be made prior to consideration of this application, pursuant to FS 194.035. • 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 ittp://dor.myflorida.com/dor/property/vab/training.html. Return your completion certificate to the VAB clerk L'I C E N S U R E /'EXPERIENCE Attorney Magistrate Applicant Bar Number: /57-4 ‘‘ate 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: 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 -17- SPECIAL MAGISTRATE APPLICATION INDIAN RIVER COUNTY VALUE ADJUSTMENT BOARD (APPLICANTS MUST MEET QUALIFICATIONS OUTLINED IN FLA. STAT. S 194.035) QUALIFICAT'1.ONS/EXPERIENCE 1. Educational „ Fa un/4 d -C /� ��C2.� 1 7 2. List any experience and/or specialty for the following property types: PROPERTY TYPE EXPERIENCE/SPECIALTY Residential Real Property MEMBER # Commercial Real Property Tangible Property Other (please specify) 3. If you currently or previously have served as a special magistrate, please provide the municipality or county and dates served. 2&-(,)/1-2 <) /3 �-- ce--71-2 S' 4. Have you ever b n dismissed, terminated or denied appointment as a special magistrate fbr poor or improper performance? No 0 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. 6. Are you willing to accept the Value Adjustment Board established schedule of fees? Yes 0 No Eno, 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. c /'4-k ! /T igt--1-17; ; e I i`7?V 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 # 2. Of those organizations describe any possible conflict of interest that could occur or the appearanc of interest that may prevent you from fairly conducting a hearing: N6' Page 2 v01/13/2015 -18- SPECIAL MAGISTRAL APPLICATION INDIAN RIVER COUNTY VALUE ADJUSTMENT BOARD (APPLICANTS MUST MEET 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? P4No 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. A/D 4JG 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. /110 4/ CERTIFTCATION 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? 0 Yes ( 'No If yes, please provide details: The undersigned certfes, under peizalty of disqualification from consideration, that each item contained in this application, or any other documentfurnished by or on behalf of the applicant is true and complete as ofthe date it bears. The undersigned authorizes the Pallid A ijustmelzt Board to obtain information from other- sources to verb each item contained herein. The undersigned aclazowledges that ifselected, he/she will follow all requirements and mandates of law iii fulfilling the duties ofspecial magistrate. Signature of Applicant CL#1 oOetns,- 192/ -E17/2 --- , Printed Name of Applicant Page 3 v01/13/2015 - 19 - Claudette A. Pelletier P.O Box 644041 1655 Shuckers Pt. Vero Beach. FL Vero Beach. FL 32964 32963 Phone: (772) 713-1088 Email: Pelletierlaw aaol.com • Education Northeastern University. B.A. — top 1/3 University of Baltimore. J.D. — top 10% Law Review Editorial Staff Hague Academy of International Law. Certificate Employment History The United States Treasury Department Tax Law Specialist- Internal Revenue Service Rulings Section of the Exempt Organizations Branch. selected for Special Tax Force on Private Foundations (1969 Tax Reform Act); Reviewing legislation. writing regulations. issuing taxpayer rulings and technical advice to field personnel; Attorney. Office of the Chief Counsel. Bureau of Customs. Assistant County Attorney- West Palm Beach. Florida Counsel to Board of Tax Adjustment. Comptroller. Budget Bureau. Department of Purchasing. Consumer Affairs Department. Aviation Division. and Tax collector. Corporate Counsel — Walt Disney World Company Lobbyist- 1975 Florida Legislative 'Session; City Attorney for City of Lake Buena Vista and City of Bay Lake: Counsel to Reedy Creek Improvement District. Securities Fraud Project- 18 month LEAA Grant Counsel/Director- Central Florida Area Coordinating activities and case assignments of the Division; researching areas of real property law. S.E.0 law. and accounting principles: preparation and litigation of civil cases; supervision of investigative staff. development of Trial Manual for prosecutors encompassing the specialized civil law requirements of security cases: advising public investors. - 20 - Other Assistant General Counsel- Broward County. Florida Responsibility for general litigation. as well as land and airspace acquisition. property dedications and vacations. leases. property condemnation trials. including all hearing and settlement negotiations; preparation of contracts for Broward County's General Obligation Bond Program; responsibility for issuance of documents. presentation to the Board. closings and bond validation proceedings; representation of Property Appraisal Adjustment Board. Private. Practice of Law Handling civil litigation in the ad valorem tax areas of the law from county court. circuit. District Courts of Appeal. and the Supreme Court of Florida. Representation of private clients in the areas of. securities law. bankruptcy and real estate. contract negotiations and review. Admitted to State Bar of Florida Admitted to U.S Court of Customs and Patent Appeals Admitted to Federal District Court. Southern District Admitted to the 11`f' Circuit Court of Appeals Admitted to Federal District Court. Middle District Florida Academy of Trial Lawyers. Member Aviation Law Committee. Florida Bar Association Eminent Domain Committee. Florida Bar Association Hearing Examiner- Environmental Quality County Board of Broward Special Master - Property Appraisal Adjustment Board of Broward County Special Master — Volusia County Value Adjustment Board Hearing Officer - City of Orlando Zoning Code Enforcement Special Master- Brevard County Value Adjustment Board 1993 to Present Special Master- Orange County Value Adjustment Board 1995 Special Master- Indian River County Value Adjustment Board 2003 Special Magistrate - Value Adjustment Boards of Polk. Brevard and Miami -Dade. Member of Indian River County Real Property Council Member CPA/Law Forum of the Treasure Coast (appointed 1995) Board of Directors/Secretary-Treasurer of the North County Charter School Exchange Club of the Treasure Coast. Board of Directors/Vice President Vero Beach Museum of Art — Member and Benefactor. -21- Member Since 11,10/1972 Claudette A Pelletier 11111011311111111 0152266 -22 - 2018 VAB Training This is to certifij that P Iletier has successfully completed Attorney Special Magistrates VAB Training 011 July 24, 2018 https://www.coursesites.comtwebapps/achievements/previewCe...idr,334349_18‘ach_id=_127536813_18icert_key=BLUE&action.print 7/24/18, 2:28 PM Page 1 al 2 -23 - INVOICE CLAUDETTE PELLETIER Post Office Box 644041 Vero Beach, Florida 32964-4041 Invoice #111 Date: 4/24/2019 To: For: City of Port St. Lucie Code Compliance Special Magistrate Services 121 SW Port St. Lucie Blvd. P.O. 320190036-00 Port St. Lucie, Florida 34984 Contract.#201170264 Vendor#213509 April 24, 2019 Code Hearing 2 hours @ $140/hour Please make check payable to: Total: $280 CLAUDETTE PELLETIER . '-24- Findings of Fact: The Petitioner is seeking agricultural classification for 84.65 acres and the Property Appraiser has granted 43.5 of those acres. Bees have been on the property since 2013 and it is not in dispute that the property owner has leased the property to a licensed and experienced apiary. The undisputed evidence shows that the petitioner has made an effort to sufficiently care for the property in that is good foliage, adequate water and that the hives are protected by a fence or barrier. It is further undisputed that the bee operation complies with the Best Management Requirements For Maintaining European Honey Bee Colonies. As of January 1, 2018, Mark McCoy was using the property for a commercial bee apiary to make a profit. Approximately 3000 pounds of honey were produced from the property in 2017. On January 15, 2018 the bees were taken elsewhere to pollinate(almonds). On December 15, 2017, Adam Locke observed 100 colonies and 200 active hive boxes on the property. He also observed water on the property, wildflowers,and bees foraging. The Property Appraiser failed to present any evidence to rebut the Petitioner's ttestimony regarding the removal of bes from the property for a period of time for pollination being the industry standard. Witnesses for the Petitioner were Adam Locke and Waynesworth. Brown. Witness for the Property Appraiser was James Sheehan. Representing the Petitioner was Julie Zahniser. Representing the Property Appraiser was Loren Levy. Conclusions of Law: This Special Magistrate finds that the entire property consisting of 84.65 acres is being used in a bona fide commercial agricultural use pursuant to Florida Statute 193.461,having met the seven criteria, and should be classified as agricultural. The Petitioner has sufficiently stated through various industry articles and opinions of industry experts that bees need a lot of resources and that bees are essential to keep the nation's food at full production. - 25 - SPECIAL MAGISMTE APPLICATION IN:MN RIVER COUNTY VALVE ADJUSTMENT WARD (APItreANT$ M.U,ST WiteQUALIPICA.TIO'N$ OUTLI:N.IM 11;11. STAT. $1940.14 8.C. .Pkasetype.orprint. If 'more space is needed, attach.additiOnal sheets. Applicants. -most/pp/ea/On their application with a res:znne. However:& resunie cannotbeleedin lieu gfarropplieation. .Application for: IZI AttornerBpecial Magistrate. 0 Appraisertpecial Magistrate for..i Real Property.andtorPTatigible.PerSpiutteraperty • If app'ointed,. how much time would you.:be.available to .conduct hearings and completeyour'recommensdations? 0.1 to 8 Pours per week:sop..9 io.'20 hoursper week; 0.21 to.30 hours, per. wee:15.d] 31 te,40'hours periveek. APPLICANT INFORMATION Name:, JOSEPH HAYNES DAVIS, ESQUIRE. Home Address: 8421 SHADY; GLEN DRIVE ORLAfsIbb, FLORIDA.3281.9 Miffli!. Adaress: 8421 PHADY'PLEN 0131VE.,OF4A1)0; ELORibN328f9 Business:Name: avv.bFFtbES 6F JOSEPH HAYNES DAVIS. PA BusinessAddress: 160 NoRt KORANGE AVENUE SUITE 415.0k(ANDO OLORIOA32901 Phone:. Home/ Business/ 40,00 .3126. Cell/ 407 61.6.66.1 Fax: 407 8394706 joseph,davisbjhdlawicom •• DOCUMENTATION REQUIRED ' Verificatibn of q. :ratifications will be made prior to consideration of this application, pursuant to FS 194.035. • .CO$ of lieense.referenced below: • Documental ion: to support Mein bers14 iti.proreSSiOntil organl7atlons•listed bdow' untie r Organ •• A writine. sample, WiliCh: may 'consist ot an opinion letter or other btisioess4related documentation that contains one or more written pages .of original material. IF •oti. linye .,.-..vrvect Speeial magistral tibiu ft a nximmittmloti, Lleckion 4s your sample Do pOt submit ti.copy •an appraisal' s. a vaitinpample. • 'Prior to conclucting.hearings; all applicants are required 'under ,Fla. Stat. §, 04,035 to certify completion of the.eurreitt.yearlrainitig, provided byiho. Deptiitnielit-OrReventie: To obtain the training, go online to the .15epartment's-website aulutp://4oranvflorida.comiklorpronet1vlvab/trainin2.b1Iil. Return your completion certificate to the VAB clerk. • ; , LC ENSURE/ EXPERIENCE Attorney •MaigiStrate-Applitant: Bar Ntitiihdr: C1453". Date of Admission! How many years.ofexperience do..you have in•the area and valorein•taxatioiu ) .Appraiser Magistrate Applicanf;: ReSidentials:/kppralker License If.: 1Val id.Through:. Pseneral AppraiSet.Eieense'lk Valid:TlifOngh; Providesainiber otYears of e-xperiende. yOtt have' in'the arca Or re.tii.prOperty valuation: P(4 Describe experience; and.number of years•you have in the.area ot tangibleproperty valuation: Pin 1/2314101 18 plus l'itge I •v01113/201Y -26 - SPECIAL MAGISTRATE APPLICATION INDIAN RIVER COUNTY VALUE ADJUSTMENT BOARD (AI'PLICANTS:MU.ST Mutt' QUALI1?1.CA"I'1ONS OUTLINED IN 1'1..A. S'f A.1. •, 1.94 .035) •3t 41.r;s �1?t s'QUALIR)'CAT'IONS/E'XPCRIENCE 1. Educational Background -SEE-ATTACHED RESUME ILLINOIS'. STATE UNIVERSITY; B.S.; UNIVERSITY. OF• PENNSYLVANIA, MSWi'RUTGERS LAWSCHOOL-CAMDEN..J,0 2. List:any experience and/or specialty for the -following property -types: PROI'Ei2TY TYPE .EXPERIENCE%SPECIAL-TY l2esiden'tial .Real Property .. .. .CLOSINGS. TITLE WORK„LITIGATION FORECLOSURE'18 YEARS' 'Commercial. Real Property CLOSINGS, TIRE WORK.,LITIGATION FORECLOSURE 18 YEARS Tangible Property BANRUPTCY,18'YEARS Other•(please-specify) 3. If you currently or previously have served as a special magistrate, please provide the numicipality or county and dates .served. SEE ATTACHED',DOcLiMENT 4. Have -you ever been dismissed, terminated°or denied appointment as a special magistrate for poor or improper performance? 0 No ❑ Yes (please explain) 5. List any 'additional information Which makes you qualified:to serve as a special magistrate. Alsci 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: SEE ATTACHED DOCUMENT: 6. Are you willing to accept the Value Adjustment Board established schedule o.ffees? rin Yes ❑ No gm. 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 fatniliar with, including Azia. SEE ATTACHED DOCUMENT: AXIA WITH THE FOLLOWING COUNITES: ORANGE, INDIAN RIVER. LEE. LEON, HILLSBOROUGH. VOLUSIA. OSCEOLA,.POLK, BREVARD. 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 DESIGNA'T'ION DATE MEMBER# N/A 2. Of those organizations.describe any possible contltct 0f Interest t afinterest that may prevent you from fairly conducting a hearing: N/A Page 2 v01/1311015 J - 27 - t SP1CIAL MAGISTRATE APPLICATION v INDIAN 'RIVER COUNTY VALUE. ADJUSTMENT BOARD (APPIJCAN`t:S. MUST MEET QUALIFICATIONS OUTLINED 1N FLA. ti PA.I . S 194,05) Have .you ever been disbarred, suspended or received any other disciplinary action front any organized association, or from the•State of Florida? El No D 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 oftlie circuit court, oftice.of the county attorney orthe 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 oi'a' conflict of interest might arise that would prevent you from fait'ly conducting the hearing between the,propert'y.appraiser'and the.property owner andtaxpayer. NONE iti(fl!+t .c f?ursuant to Via. Stat..§ I94.035, a person ,cannot serve as a.speciitl magistrate if he/she is an elected or appointed. official of tr. county, a. taxing,$urisdtction, or the state; is.ari employee,ofa. county, a'taxing jurisdiction.;'or the state; or in the same tax year• that"fie/she services the Board as a• special magistrate. represents a. party before the Board in any administrative review of property taxes. Are you au elected or appointed official or employee of a county.•.a taxing jurisdiction. or the state? 0 Yes No I f yes. .please provid e.detai is The undersigned certifies. under penalty of disquaffcatian. from consideration, that each hem contained in this application, .or any other dacxunent f tritishe(i by Or an behalf oldie applicant is true. and complete as of the date it undemigned authorizes the 'Value Adjustment Hoard to'oluain h f0/•/nation from other sources to vetff' ined•her•ein. The. un dersigns'd,apknineledgesdhcu. ifselectedhelslte'a'I// fnllint all requirements and fn;f:dfilling the duties ofspeciti/ rnagisli'ate. ileus con dates of len+ Pr licitttt' YNES.DAVIS, ESQUIRE e:of App!UCant Date: 4/16/2019 Page. 3 v0:1113/2015 - 28 - INDIAN RIVER COUNTY VALUE ADJUSTMENT BOARD ATTORNEY SPECIAL MAGISTRATE APPLICATION 2019: NAME AND CONTACT OF INDIVIDUALS WHO CAN ATTEST TO THE YEARS OF EXPERIENCE IN AD VALOREM TAXATION 1. Chris Dugan at Apollo Title company 280 West Canton Avenue #120 Winter Park, Florida 32789 (407) 702-6688 Office; Fax (407) 770-5550; chris@apollotitlecompany.com. 2. - Karen Wonsetler, Esq. The Law Office of Karen Wonsetler, P.A. 860 North Orange Avenue, Suite 135 Orlando, FL 32801 Telephone (407)770-0846 Fax (407)770-0843 karenwonsetler@yahoo.com. 3. Will Caban Value Adjustment Board BOCC Records, County Center, 12th Floor 601 E. Kennedy Boulevard Tampa, Florida 33602 Phone: (813) 307-7081 FAX: (813) 272- 5044 william.caban@hillsclerk.com. 4. Christy Mulligan -Willey Brevard County VAB 400 South Street 2nd Floor Titusville, Florida 32780 321 637 2001 Office; Fax 321 264 6972; Christine.mulligan@brevardclerk.us - 30 - ATTORNEY -SPECIAL MAGISTRATE HEARING OFFICER FOR VALUE ADJUSTMENT BOARDS, AROUND THE STATE OF FLORIDA VAB APPLICATION 2019 • In 2008, 2009, 2011, 2016 and 2017 appointed to serve as an exemption/classification Value Adjustment Board Special Magistrate by Orange County, Florida • In 2010, and 2011 appointed to serve as an exemption/classification Value Adjustment Board Special Magistrate by Manatee County, Florida • In 2011, 2012, 2013, 2014, 2015, 2016 and 2017 appointed to serve as an exemption/classification Value Adjustment Board Special Magistrate by Hillsborough County, Florida • In 2011, 2012, 2013, 2014 and 2015 appointed to serve as an exemption/classification Value Adjustment Board Special Magistrate by Flagler County, Florida • In 2012, 2013, 2014, 2015, 2016, 2017 and 2018 appointed to serve as an exemption/classification Value Adjustment Board Special Magistrate by Sumter County, Florida • In 2012 and 2016 appointed to serve as an exemption/classification Value Adjustment Board Special Magistrate by Seminole County, Florida • In 2013, 2014, 2015, 2016, 2017, and 2018 appointed to serve as an exemption/classification Value Adjustment Board Special Magistrate by Brevard County, Florida • In 2013 appointed to serve as an exemption/classification Value Adjustment Board Special Magistrate by Indian River County, Florida • In 2013, 2014, 2015, 2016, 2017 and 2018 appointed to serve as an exemption/classification Value Adjustment Board Special Magistrate by Volusia County, Florida • In 2013 appointed to serve as an exemption/classification Value Adjustment Board Special Magistrate by Citrus County, Florida • In 2013, 2015, 2017 and 2018 appointed to serve as an exemption/classification Value Adjustment Board Special Magistrate by Marion County, Florida • In 2014 and 2015appointed to serve as an exemption/classification Value Adjustment Board Special Magistrate by Bay County, Florida 1 -31- • In 2014, 2015, 2016, and 2018 appointed to serve as an exemption/classification Value Adjustment Board Special Magistrate by Lee County, Florida • In 2014 appointed to serve as an exemption/classification Value Adjustment Board Special Magistrate by Nassau County, Florida • In 2014, 2015, 2016 and 2017 appointed to serve as an exemption/classification Value Adjustment Board Special Magistrate by Leon County, Florida • In 2014, 2015, 2016, 2017 and 2018 appointed to serve as an exemption/classification Value Adjustment Board Special Magistrate by Pasco County, Florida • In 2016, 2017 and 2018 appointed to serve as an exemption/classification Value Adjustment Board Special Magistrate by Polk County, Florida • In 2018 appointed to serve as an exemption/classification Value Adjustment Board Special Magistrate by Pinellas County, Florida • In 2018 appointed to serve as an exemption/classification Value Adjustment Board Special Magistrate by Alachua County, Florida 2 - 32 - Joseph Haynes Davis, Esq. Law Offices of Joseph Haynes Davis, P.A. 150 North Orange Avenue Suite 415. Orlando, FL 32801 Phone (407) 839-3725 • Cell (407) 616-6961 • Email joseph.davis@jhdlaw.com • Website www.jhdlaw.com Summary of Qualifications • Diligent and hard-working attorney in small firm handling all facets of Real Estate Law and Commercial and Residential Real Property Closings, Mortgage Law, Title Insurance, Probate and Guardianship, Business Formation and Consulting, Creditor Collections, Bankruptcy and all phases of Civil and Criminal Litigation. • Highly organized, with demonstrated strengths in successfully managing diverse caseload. • Excellent interpersonal skills with demonstrated ability to motivate lead and interact effectively with diverse groups of people. • Experienced and skillful negotiator with consistent ability to resolve cases favorably through alternative dispute resolution. • Results -oriented with strong work ethic, high level of integrity, reliability and commitment to excellence in all matters undertaken. • Court appointed in the area of Criminal, Probate, Guardianship and Mental Health for Orange County and the 9th Judicial Circuit since March, 2002, and for Guardianship in Osceola County in 2012. • Court appointed in the area of Criminal, Probate, Guardianship and Mental Health for Sarasota County and the 12th Judicial Circuit March, 2008 and May, 2013.. • In 2008, 2009, 2011, 2016 and 2017 appointed to serve as an exemption/dassification Value Adjustment Board special magistrate by Orange County, Florida. • In 2010, and 2011 appointed to serve as an exemption/classification Value Adjustment Board special magistrate by Manatee County, Florida. • In 2011, 2012, 2013, 2014, 2015, 2016 and 2017 appointed to serve as an exemption/classification Value Adjustment Board special magistrate by Hillsborough County, Florida. • In 2011, 2012, 2013, 2014 and 2015 appointed to serve as an exemption/dassification Value Adjustment Board special magistrate by Flagler County, Florida. • In 2012, 2013, 2014, 2015, 2016 and 2017 appointed to serve as an exemption/classification Value Adjustment Board special magistrate by Sumter County, Florida. • In 2012, and 2016 appointed to serve as an exemption/classification Value Adjustment Board special magistrate by Seminole County, Florida. • • In 2013, 2014, 2015, 2016 and 2017 appointed to serve as an exemption/dassification Value Adjustment Board special magistrate by Brevard County, Florida. • In 2013 appointed to serve as an exemption/classification Value Adjustment Board special magistrate by Indian River County, Florida. • In 2013, 2014, 2015, 2016 and 2017 appointed to serve as an exemption/dassification Value Adjustment Board special magistrate by Volusia County, Florida. • In 2013 appointed to serve as an exemption/classification Value Adjustment Board special magistrate by Citrus County, Florida. In 2013, 2015 and 2017 appointed to serve as an exemption/classification Value Adjustment Board special magistrate by Marion County, Florida. • In 2014 and 2015 appointed to serve as an exemption/classification Value Adjustment Board special magistrate by Bay County, Florida. 1 - 33 - • In 2014, 2015 and 2016 appointed to serve as an exemption/classification Value Adjustment Board special magistrate by Lee County, Florida. • In 2014 appointed to serve as an exemption/classification Value Adjustment Board special magistrate by Nassau County, Florida. • In 2014, 2015, 2016 and 2017 appointed to serve as an exemption/classification Value Adjustment Board special magistrate by Leon County, Florida. • In 2014, 2015, 2016 and 2017 appointed to serve as an exemption/classification Value Adjustment Board special magistrate by Pasco County, Florida. • In 2016 and 2017 appointed to serve as an exemption/classification Value Adjustment Board special magistrate by Polk County, Florida. • In 2017 appointed to serve as an exemption/classification Value Adjustment Board special magistrate by Osceola County, Florida. • Local counsel to Shapiro and Fishman, LLP Tampa, Florida for foreclosure appearances in Orange County Florida and Seminole County Florida, August 2008 to the present. • Florida counsel to Bass Law Group, LLC Woodstock, Georgia for civil debt collection matters January 2009 to 2010. Areas of Expertise Business Civil & Personal Real Estate Sports & Family Transactions Criminal Injury Estate Planning Entertainment Law Legal Experience Law Offices of Joseph Haynes Davis, P.A., Orlando, FL 2001 to Present Small Law Firm, representing wide range of clients in Commercial and Residential Real Property Closings, Mortgage Law, Title Insurance, Probate and Guardianship, Business Formation and Consulting, Civil and Criminal Litigation, Real Estate, Personal Injury, Estate Planning, Probate, Bankruptcy, Family and Sports & Entertainment Law. • Business Formation, Transactions and Consulting: Advise and assist business and corporate clients on wide range of matters including business formation and incorporation. Draft and review articles of incorporation, bylaws, shareholder agreements, buy/sell agreements, compensation agreements, various contracts and represent and advise clients in all phases of business transactions. • Civil & Criminal Litigation: Handle all phases of Civil and Criminal litigation from pre-trial practice through trial. Responsibilities include conducting extensive legal research, drafting pleadings, motions, discovery, trial briefs, taking and defending depositions, witness preparation, conducting voir dire and representing clients at hearings, trials and mediation. • Personal Injury: Routinely handle all aspects of wide range of plaintiffs personal injury cases from client interview through settlement or trial. • Family: Represent clients in all aspects of family law including divorce, paternity, annulment, custody, support, modifications as well as mediation and informal settlement conferences. Regularly negotiate and draft property settlement agreements. • Estate Planning: Routinely analyze and draft wills and living trusts, and handle all aspects of Probate and Guardianship proceedings. 2 - 34 - • Real Estate: Review residential real estate contracts and closing documents for buyers, issue title insurance for residential and commercial closings and counsel clients on various matters including actions for ejectment, actions for partition and foreclosures. • Sports & Entertainment Law: Negotiate a variety of contract deals for vocal singer -performers, professional basketball athletes and radio broadcast air talents. • Title Insurance Agent: Former title insurance agent for Attorney's Title Fund (2005-2009) and Land America (2006-2009). Issued title insurance through the Law Offices of Joseph Haynes Davis, PA and owner of Sivad Title Services, Incorporated. PREVIOUS EXPERIENCE includes highly successful 30 -year career as radio broadcaster and broadcast manager for a variety of stations in Florida, Texas, Pennsylvania, Illinois, Missouri, Louisiana and Georgia. Nominated in 1999 and 2000 by the Billboard R&B Monitor radio trade publication as Assistant Program Director/Music Director of the Year (winner 2000. Youngest brother to the late trumpeter and music icon, Miles Davis. Education and Professional Development J.D. Rutgers Law School, Camden, NJ, 1996 Dean's List, Spring 1996 M.S.W. University of Pennsylvania, School of Social Work, Philadelphia, PA, 1992 B.S. (Communications/Journalism) Illinois State University, Normal, IL, 1981 Recipient, Outstanding Graduate in Communications, 1998 Regularly attend continuing education (CLE) courses and professional seminars. Bar Admissions • State of Florida, 2001; U.S. Middle District of Florida 2001; U.S. Southern District of Florida 2012 Professional Affiliations • Orange County Bar Association • Central Florida Real Estate Investors • Business Opportunities Group Incorporated (BOGI) • Rutgers Law School Alumni Association • Sanford Housing Authority, Board Chairman (04/01 to 02/02) Computer Skills • Westlaw • Lexis -Nexis • WordPerfect • Microsoft Word • Internet 3 - 35 - • E-mail • Axia (Value Adjustment Board, Florida program) 4 - 36 - JOSEPH HAYNES DAVIS, ESQUIRE INDIAN RIVER COUNTY FLORIDA VAB SPECIAL MAGISTRATE APPLICATION 2019 EXPERIENCE IN AD VALOREM TAXATION ISSUES ADDITIONAL INFORMATION THAT QUALIFIES ME TO SERVE I respectfully submit the detailed experience below as representing a microcosm of my experience as per my resume as a Value Adjustment Board Special Magistrate Attorney since 2008 as more evidence of my preparedness for this instant opportunity. Additionally, I have been a licensed attorney in the state of Florida since January, 2001. The instances listed below are not exhaustive of the matters before me over the past as a Special Attorney Magistrate. However, they should represent to the reader the diversity of the matters were before me and evidence the requisite experience needed to perform the tasks as Value Adjustment Board Special Magistrate. 1. While serving in Manatee County: Pursuant to Section 193.461 (3) (b) Florida Statutes, as a Special Magistrate a "Greenbelt" properties matter came before me. With a "Greenbelt" agricultural classification, properties are bona fide agricultural operations taxed according to the "use" value of those operations, rather than the development value. For property to qualify for agricultural classification, land must be used in good faith for commercial agricultural purposes. 2. In another matter while serving in Manatee County, was the late filing of an application for homestead exemption based on extenuating circumstances pursuant to Section 196.011(8) Florida Statutes and whether or not the Petitioner personally and exclusively owned by operation of the trust language the beneficial interest in the property at issue in the matter for 2011 tax period based upon the trust instrument language provided by petitioner. 3. In another matter while serving in Manatee County, an appeal seeking the late filing of an application for Veterans total disability exemption based on extenuating circumstances pursuant to Section 196.011(8) Florida Statutes (2010) and Section 196.081 Florida Statutes (2010.) The issue in that matter was whether the Petitioner demonstrated by a preponderance of the evidence extenuating circumstances judged by the Special Magistrate to warrant the granting of the Veterans Total Disability exemption for the current year. 4. While serving in Manatee County, there was an appeal seeking the late filing of an application for homestead exemption based on extenuating circumstances pursuant to Section 196.011(8) Florida Statutes and the rules regarding portability set forth in Florida Statute 193.155(8). The issue(s) in that matter: whether the Petitioners had demonstrated by a preponderance of the evidence extenuating circumstances to warrant the granting of the homestead exemption for that year as a result of the late filing and, whether or not Petitioners could "port" their Save Our Homes tax benefits to their new home as per in Florida Statute 193.155(8). 5. While serving in Manatee County an appeal seeking the late filing of an application for homestead exemption based on extenuating circumstances pursuant to Section 196.011(8) Florida Statutes (2011) The issue(s) in the instant matter: whether the Petitioners demonstrated by a preponderance of the evidence extenuating circumstances to warrant the granting of the homestead exemption for that year as a result of the late filing. The petition was a request for a hearing as a result of the ending of the Homestead 1 - 37 - on said property as a result of an apparent scrivener error or input error on the deed evidencing the address of their new homestead after a closing. 6. While serving in Flagler County, there was an issue before me of an appeal of a denial of historically commercial or nonprofit exemption of two real property parcels. 7. While serving in Flagler County, an appeal of a petition on a Homestead denial with the issue as to whether or not the Petitioner is a permanent resident of the property at issue. The issue was a permanent resident issue and whether or not has the Petitioner demonstrated by a preponderance of the evidence that he is indeed a permanent resident of the property. 8. While serving in Flagler County, there was an appeal of a petition on a Homestead denial with the issue as to whether or not the Petitioner had abandoned the property by way of a rental of the property, and whether or not rental of a homestead constitutes the abandonment of the property, with that abandonment being the rental of an entire dwelling previously claimed to be a homestead for tax purposes. Did that rental constitute the abandonment of homestead tax designation? 9. While serving in Indian River County: Pursuant to Section 193.461 (3) (b) Florida Statutes, as a Special Magistrate a "Greenbelt" properties matter came before me. With a "Greenbelt" agricultural classification, properties are bona fide agricultural operations taxed according to the "use" value of those operations, rather than the development value. For property to qualify for agricultural classification, land must be used in good faith for commercial agricultural purposes. 10. While serving in Marion County: An appeal of the denial by the Marion County Property Appraiser of Petitioner's application for non-profit/charitable ad valorem exemption status as to the use of property/properties at issue. There were 35 parcels at issue before me as the Special Magistrate. APPLICABLE STATUTES: Florida Statutes 196.26, Florida Statute 193.501 Florida Statute 196.196, as admitted as evidence via testimony and documents and submitted by the Property Appraiser and Petitioner respectively. 11. While serving in Citrus County: An appeal for a denial of Homestead Denial. RELEVANT STATUTE: Section 6 (b) Florida Constitution and Florida Statute 196.015. If selected by the Value Adjustment Board, the objectives and goals. that I would take to ensure timely return of the associated worksheets would be as I have done over the years in my capacity as a VAB special magistrate in the counties that I have served are very simple: to get the work done immediately after receiving the files from the VAB clerk whether it would be the physical files through the U.S. Postal Mail or electronically by and through AXIA or the particular system designed for the particular county. Should I need a question answered, then I ask not only electronically to either the clerk or VAB counsel, but I also follow up with a telephonic conversation to make sure the written electronic communication comports with the overall understanding of the substance of the intent of the communication. To put it even more simply, when the work comes to me, I get the job done quickly, without delay, and efficiently. I believe that I am the most qualified to serve the taxpayers of Indian River County as a Value Adjustment Board Special Magistrate because of the combination of my prior experience as a VAB Special Magistrate in the counties listed in this application and on my resume, and because of my 2 - 38 - zeal and affinity for this kind of work. I am always honored and humbled by the opportunity to serve the citizens and taxpayers of the great State of Florida and the surrounding counties in the capacity as a Special Attorney Magistrate. And, I thank you for considering me for this 2019 tax year with this application. /s/Joseph Haynes Davis JOSEPH HAYNES DAVIS Florida Bar No. 0458058 Law Offices of Joseph Haynes Davis, P.A. 150 North Orange Avenue Suite 415 Orlando, Florida 32801 Telephone: (407) 839-3725 Facsimile: (407) 839-4708 Joseph.davis@jhdlaw.com 3 - 39 - FOR THE PETITIONER: Princess & Feldman 5655 So. Indian River Drive, Ft. Pierce, Florida 34982; Vera Farms Inc., VDI, Inc., Showcase Designer Homes, LC. BEFORE THE MAGISTRATE, THE FOLLOWING PETITION(S) WERE HEARD: 2013-169, 2013-170, 2013-171, 2013-172, 2013-173, 2013-174, 2013-175, 2013-176. On March 10, and March 14, 2014 the following people were in attendance: FOR 1HE PETITIONER: Julie Zahniser, Esq. Linda Viddish, Adam Locke, and Stephen J. Byers FOR THE Indian River COUNTY PROPERTY APPRAISER: Eric Barkett, Esq. Mark Godwin, Appraiser for PAO, Bruce Goodwyn, Supervisor, and Helen 'Sissy' Long, Manager. INDIAN RIVER COUNTY VAB CLERK: Clerk Maria Suesz FINDINGS OF FACT BEFORE THE MAGISTRATE, THE FOLLOWING PETITION(S) WERE HEARD: 2013-169, 2013-170, 2013-171, 2013-172, 2013-173, 2013-174, 2013-175, 2013-176. Petitions, 2013-169, 2013-170, 2013-171, 2013-172, 2013-173, 2013-174, 2013-175, and 2013 176 were all denied by the Indian River Property Appraiser (hereinafter "PAO") on 4/30/2013. The Petition(s) to the Indian River County Value Adjustment Board were filed by the Petitioner on 5/29/2013 to request a hearing on the denial by the PAO. "FIRST HEARING." That hearing was held on November 18, 2013, 1:30 p.m. ("First Hearing") between the instant parties. "SECOND HEARING" DATES OF THE HEARINGS: The Notice of Hearing for the instant hearing, known as the "Second Hearing", was noticed on 2/12/2014 for 3/10/2014 for 1:30 pm. The hearings began on March 10, 2014 at 1:30 pm and said hearings continued again on March 14, 2014 beginning at 1:30 pm and were then completed on March 14, 2014. It is the understanding of the undersigned Special Magistrate, Joseph Haynes Davis, Esquire, that the Indian River County Value adjustment board on the VAB Second Final Meeting on. February 1 - 40 - 6, 2014 voted to have the instant undersigned Special Magistrate, Joseph Haynes Davis, Esquire, conduct this "Second Hearing" which has resulted in the instant recommendation to the Indian River County Value Adjustment Board. See 12D-9.031 Consideration and Adoption of Recommended Decisions of Special Magistrates by Value Adjustment Boards in Administrative Reviews. This matter has been the subject of a prior hearing, held on November 18, 2013, by a different special magistrate (the "First Hearing"). The undersigned has been given access to and has reviewed the evidence presented to and admitted by the special magistrate at the First Hearing and has been directed to have and hold an additional hearing (the "Second Hearing") for the purposes of considering the evidence at the First Hearing and such evidence admitted at the Second Hearing. It is also with the advice of the Indian River County Value Adjustment Board Legal Counsel that the undersigned Special Magistrate will not provide a detailed procedural history concerning the. 11/18/2013 hearing. STANDARD OF PROOF: A Special Magistrate must consider admitted evidence only and then compare the weight of the evidence to a "standard of proof' analysis to make a determination on an issue under review. The Petitioner has the burden of proof in establishing an entitlement to an exemption. The evidentiary standard for an appeal, like the instant one, before a Value Adjustment Board Special Magistrate is the preponderance of the weight of evidence presented in a hearing before a Special Magistrate. "Standard of proof' means the level of proof needed by the Board or Special Magistrate to reach a particular conclusion based only upon the evidence admitted. See Rule 12D-9.027(5), F.A.C. APPLICABLE STATUTES: Florida Statutes 193.461 and F.S. 193.011 as admitted as evidence via testimony and documents and submitted by the Property Appraiser and Petitioner respectively. 193.461 Agricultural lands; classification and assessment; mandated eradication or quarantine program.— (1) The property appraiser shall, on an annual basis, classify for assessment purposes all lands within the county as either agricultural or nonagricultural. (2) Any landowner whose land is denied agricultural classification by the property appraiser may appeal to the value adjustment board. The property appraiser shall notify the landowner in writing of the denial of agricultural classification on or before July 1 of the year for which the application was filed. The notification shall advise the landowner of his or her right to appeal to the value adjustment board and of the filing deadline. The board may also review all lands classified by the property appraiser upon its own motion. The property appraiser shall have 2 -41- available at his or her office a list by ownership of all applications received showing the acreage, the full valuation under s. 193.011, the valuation of the land under the provisions of this section, and whether or not the classification requested was granted. (3)(a) No lands shall be classified as agricultural lands unless a return is filed on or before March 1 of each year. The property appraiser, before so classifying such lands, may require the taxpayer or the taxpayer's representative to fumish the property appraiser such information as may reasonably be required to establish that such lands were actually used for a bona fide agricultural purpose. Failure to make timely application by March 1 shall constitute a waiver for 1 year of the privilege herein granted for agricultural assessment. However, an applicant who is qualified to receive an agricultural classification who fails to file an application by March 1 may file an application for the classification and may file, pursuant to s. 194.011(3), a petition with the value adjustment board requesting that the classification be granted. The petition may be filed at any time during the taxable year on or before the 25th day following the mailing of the notice by the property appraiser as provided in s. 194.011(1). Notwithstanding the provisions of s. 194.013, the applicant must pay a nonrefundable fee of $15 upon filing the petition. Upon reviewing the petition, if the person is qualified to receive the classification and demonstrates particular extenuating circumstances judged by the property appraiser or the value adjustment board to warrant granting the classification, the property appraiser or the value adjustment board may grant the classification. The owner of land that was classified agricultural in the previous year and whose .ownership or use has not changed may reapply on a short form as provided by the department. The lessee of property may make original application or reapply using the short form if the lease, or an affidavit executed by the owner, provides that the lessee is empowered to make application for the agricultural classification on behalf of the owner and a copy of the lease or affidavit accompanies the application. A. county may, at the request of the property appraiser and by a majority vote of its governing body, waive the requirement that an annual application or statement be made for classification of property within the county after an initial application is made and the classification granted by the property appraiser. Such waiver may be revoked by a majority vote of the governing body of the county. 2(b) Subject to the restrictions specified in this section, only lands that are used primarily for bona fide agricultural purposes shall be classified agricultural. The term "bona fide agricultural purposes" means good faith commercial agricultural use of the land. 1. In determining whether the use of the land for agricultural purposes is bona fide, the following factors may be taken into consideration: a. The length of time the land has been so used. b. Whether the use has been continuous. c. The purchase price paid. 3 - 42 - d. Size, as it relates to specific agricultural use, but a minimum acreage may not be required for agricultural assessment. e. Whether an indicated effort has been made to care sufficiently and adequately for the land in accordance with accepted commercial agricultural practices, including, without limitation, fertilizing, liming, tilling, mowing, reforesting, and other accepted agricultural practices. f. Whether the land is under lease and, if so, the effective length, terms, and conditions of the lease. g. Such other factors as may become applicable. 2. Offering property for sale does not constitute a primary use of land and may not be the basis for denying an agricultural classification if the land continues to be used primarily for bona fide agricultural purposes while it is being offered for sale. (c) The maintenance of a dwelling on part of the lands used for agricultural purposes shall not in itself preclude an agricultural classification. (d) When property receiving an agricultural classification contains a residence under the same ownership, the portion of the property consisting of the residence and curtilage must be assessed separately, pursuant to s. 193.011, to qualify for the assessment limitation set forth in s. 193.155. The remaining property may be classified under the provisions of paragraphs (a) and (b). (e) Notwithstanding the provisions of paragraph (a), land that has received an agricultural classification from the value adjustment board or a court of competent jurisdiction pursuant to this section is entitled to receive such classification in any subsequent year until such agricultural use of the land is abandoned or discontinued, the land is diverted to a nonagricultural use, or the land is reclassified as nonagricultural pursuant to subsection (4). The property appraiser must, no later than January 31 of each year, provide notice to the owner of land that was classified agricultural in the previous year informing the owner of the requirements of this paragraph and requiring the owner to certify that neither the ownership nor the use of the land has changed. The department shall, by administrative rule, prescribe the form of the notice to be used by the property appraiser under this paragraph. If a county has waived the requirement that an annual application or statement be made for classification of property pursuant to paragraph (a), the county may, by a majority vote of its governing body, waive the notice and certification requirements of this paragraph and shall provide the property owner with the same notification provided to owners of land granted an agricultural classification by the property appraiser. Such waiver may be revoked by a majority vote of the county's governing body. This paragraph does not apply to any property if the agricultural classification of that property is the subject of current litigation. (4)(a) The property appraiser shall reclassify the following lands as nonagricultural: 4 - 43 - 1. Land diverted from an agricultural to a nonagricultural use. 2. Land no longer being utilized for agricultural purposes. 3. Land that has been zoned to a nonagricultural use at the request of the owner subsequent to the enactment of this law. (b) The board of county commissioners may also reclassify lands classified as agricultural to nonagricultural when there is contiguous urban or metropolitan development and the board of county commissioners finds that the continued use of such lands for agricultural purposes will act as a deterrent to the timely and orderly expansion of the community. (c) Sale of land for a purchase price which is three or more times the agricultural assessment placed on the land shall create a presumption that such land is not used primarily for bona fide agricultural purposes. Upon a showing of special circumstances by the landowner demonstrating that the land is to be continued in bona fide agriculture, this presumption may be rebutted. (5) For the purpose of this section, "agricultural purposes" includes, but is not limited to, horticulture; floriculture; viticulture; forestry; dairy; livestock; poultry; bee; pisciculture, when the land is used principally for the production of tropical fish; aquaculture; sod farming; and all forms of farm products and farm production. (6)(a) In years in which proper application for agricultural assessment has been made and granted pursuant to this section, the assessment of land shall be based solely on its agricultural use. The property appraiser shall consider the following use factors only: 1. The quantity and size of the property; 2. The condition of the property; 3. The present market value of the property as agricultural land; 4. The income produced by the property; 5. The productivity of land in its present use; 6. The economic merchantability of the agricultural product; and 7. Such other agricultural factors as may from time to time become applicable, which are reflective of the standard present practices of agricultural use and production. (b) Notwithstanding any provision relating to annual assessment found in s. 192.042, the property appraiser shall rely on 5 -year moving average data when utilizing the income methodology approach in an assessment of property used for agricultural purposes. 5 - 44 - (c)1. For purposes of the income methodology approach to assessment of property used for agricultural purposes, irrigation systems, including pumps and motors, physically attached to the land shall be considered a part of the average yields per acre and shall have no separately assessable contributory value. 2. Litter containment structures located on producing poultry farms and animal waste nutrient containment structures located on producing dairy farms shall be assessed by the methodology described in subparagraph 1. 3. Structures or improvements used in horticultural production for frost or freeze protection, which structures or improvements are consistent with the Department of Agriculture and Consumer Services' interim measures or best management practices adopted pursuant to s. 570.085 or s. 403.067(7)(c), shall be assessed by the methodology described in subparagraph 1. (d) In years in which proper application for agricultural assessment has not been made, the land shall be assessed under the provisions of s. 193.011. (7) Lands classified for assessment purposes as agricultural lands which are taken out of production by any state or federal eradication or quarantine program shall continue to be classified as agricultural lands for the duration of such program or successor programs. Lands under these programs which are converted to fallow, or otherwise nonincome -producing uses shall continue to be classified as agricultural lands and shall be assessed at a de minimis value of no more than $50 per acre, on a single year assessment methodology; however, lands converted to other income-producing agricultural uses permissible under such programs shall be assessed pursuant to this section. Land under a mandated eradication or quarantine program which is diverted from an agricultural to a nonagricultural use shall be assessed under s. 193.011. 193.011 Factors to consider in deriving just valuation.—In arriving at just valuation as required under s. 4, Art. VII of the State Constitution, the property appraiser shall take into consideration the following factors: (1) The present cash value of the property, which is the amount a willing purchaser would pay a willing seller, exclusive of reasonable fees and costs of purchase, in cash or the immediate equivalent thereof in a transaction at arm's length; (2) The highest and best use to which the property can be expected to be put in the immediate future and the present use of the property, taking into consideration the legally permissible use of the property, including any applicable judicial limitation, local or state land use regulation, or historic preservation ordinance, and any zoning changes, concurrency requirements, and permits necessary to achieve the highest and best use, and considering any moratorium imposed by executive order, law, ordinance, regulation, resolution, or proclamation adopted by any governmental body or agency or the Governor when the moratorium or judicial limitation prohibits or restricts the development or improvement of property as otherwise authorized by 6 - 45 - applicable law. The applicable governmental body or agency or the. Governor shall notify the property appraiser in writing of any executive order, ordinance, regulation, resolution, or proclamation it adopts imposing any such limitation, regulation, or moratorium; (3) (4) (5) (6) (7) The location of said property; The quantity or size of said property; The cost of said property and the present replacement value of any improvements thereon; The condition of said property; The income from said property; and (8) The net proceeds of the sale of the property, as received by the seller, after deduction of all of the usual and reasonable fees and costs of the sale, including the costs and expenses of financing, and allowance for unconventional or atypical terms of financing arrangements. When the net proceeds of the sale of any property are utilized, directly or indirectly, in the determination of just valuation of realty of the sold parcel or any other parcel under the provisions of this section, the property appraiser, for the purposes of such determination, shall exclude any portion of such net proceeds attributable to payments for household furnishings or other items of personal property. APPLICABLE and RELEVANT CASE LAW: See below in 51a Fla. Jur 2d Taxation Section 847, and Section 848 respectively and the case law associated with that documentary evidence. PERSUASIVE CASE LAW: In the Matter of the Protest of Chitwood, Jonathan W. & Tricia K., for the Year 2009 in Miami County Kansas, Docket No. 2010 -8536 -PR (2010) submitted as part of the evidence packet from Petitioner. O'IHI R APPLICABLE DOCUMENTARY EVIDENCE: 51a Fla. Jur 2d Taxation Section 847. This evidence speaks to Florida Statutes 193.461 and the assessment and the classification of agricultural lands and was admitted into evidence by the Petitioners without the objection of the Property Appraiser: 1. Requires "good faith agricultural use." 2. The primary legislative purpose is to encourage continued agricultural use by assisting a farmer -owner to make a reasonable profit from such use; 3. Speaks to the Florida Supreme Court stating that "use of the land is still the guidepost" in classifying the land; 4. Speaks to "other specifically enumerated factors relative to use may also be considered." 7 - 46 - 5. Speaks to "Agricultural use is now and has always been the test" but "Commercial agricultural use" adds another factor which is "profit or profit motive" which may be considered by the property appraiser in determining whether or not a claimed agricultural use is bona fide. 6. It does not limit agricultural classification to commercially profitable agricultural operations. 7. Statutory listed factors are to be considered in making the determination of "good faith agricultural use" but are not determinative. 51a Fla. Jur 2d Taxation Section 847 also cites the following case law for referencefor the publication and also for reference for the Special Magistrate: Walden v. Tuten, 347 So.2d 129 (Fla. 2d DCA 1977); Straughn v. Tuck, 354 So. 2d 368 (FIa.1977); Roden v..K & K Land Management, Inc. 368 So. 2d 588 (Fla. 1978); Fisher v. Schooley, 371 So. 2d 496 (Fla. 2d DCA 1979); The Glades, Inc. v. Colding, 422 So. 2d 349 (Fla. 2d DCA 1982); Gianolio v. Markham, 564 So. 2d 1131 (Fla. 4th DCA 1990); Tilton v. Gardner, 52 So. 3d 771 (Fla. 5th DCA 2010). 51a Fla. Jur 2d Taxation Section 848: This evidence speaks to Florida Statutes 193.461 and the assessment and the classification of agricultural lands and was admitted into evidence by the Petitioners without the objection of the Property Appraiser and in particular speaks to the issue of "good faith agricultural use/ necessity of commercial profitability": 1. Does not necessitate a profit by the landowner. While profit is a factor for consideration in determining whether land should be classified as agricultural, profit is not, by itself, a determining or controlling factor; 2. "Greenbelt Law" and or the "Greenbelt Agricultural Classification" is not limited to commercially profitable agricultural operations; 3. The property may be entitled to agricultural classification not withstanding minimal profit; 4. The Florida Supreme Court has, in the past, expressly disapproved requiring even a reasonable expectation of meeting investment costs and making a profit in order to obtain agricultural classification; 5. Statute 193.461does not require that the land be "put to its best or highest economic use" or even its "best agricultural use"; 6. There is nothing in Florida Statute 193.461 "that requires a landowner to be a good businessperson" or to "make a profit" and uses the following as an example "that a bona 8 -47- fide forestry operation should not be denied an agricultural classification merely because the land would be worth more in some other capacity." 7. However, a profit motive may be a factor that can be considered. 8. That profit motive does not necessarily mean that a profit need immediately be sought on the total investment (the purchase price on the land.) 9. The purchase price may well have contemplated that the land is to be held for speculation or for a future nonagricultural use. 10. But Statute 193.461 obviously permits this as long as the land, or at least some of the land, is nevertheless presently put to a bona fide commercial agricultural use. 11. A potential profit to be made solely from the claimed commercial agricultural use may indeed only sustain the agricultural use itself. 12. And agricultural use of land may stand on its own feet insofar as entitlement to a "Greenbelt" classification and the argument that the economic factors like a reasonable return on the overall purchase price for the entire tract must outweigh actual physical use factors is without merit. 13. Property appraisers and in turn the courts are well equipped to separate truth from sham on issues of bona fides in such agricultural use and the extent thereof, giving due regard to the statutory criteria. 51a Fla. Jur 2d Taxation Section 848 also cites the following case law for reference for the publication and also for reference for the Special Magistrate: Wilkinson v. Kirby, 654 So.2d 194 (Fla. 2d DCA 1995); Fisher v. Schooley, 371 So. 2d 496 (Fla. 2d DCA 1979); Department of Revenue v. Goembel, 382 So.2d 783 (Fla. 5th DCA 1980); Aitken v. Markham, 595 So.2d 159 (Fla. 4th DCA 1992); Roden v. K & K Land Management, Inc. 368 So. 2d 588 (Fla. 1978); Greenwood v. Oates 251 So.2d 665 (Fla. 1971); Love PGI Partners, LP v. Schultz, 706 So.2d 887 (Fla. 5th DCA 1998), decision approved, 731 So.2d 1270 (Fla. 1978); Straughn v. K&K Land Management, Inc. 347 So.2d 724 (Fla.2d DCA 1977) judgment affirmed, 368 So.2d 588 (Fla. 1978). THE ISSUE BEFORE THIS SPECIAL MAGISTRATE IN THIS "SECOND HEARING": The denial of Agricultural Classification of Lands as per Florida Statute 193.461 also commonly known as the "Greenbelt Law" and or the "Greenbelt Agricultural Classification." The issue before the Special Magistrate is the issue of whether or not the predominant use of the parcel/property at issue before the Special Magistrate qualified for the exemption that the Petitioner is seeking. The Petitioner is seeking an Agricultural Classification status as to the use of property (properties) in the instant matter at issue as per Florida Statutes 193.461 and Florida 9 - 48 - Statute 193.011 by and through Petitioner's appearance before this Special Magistrate with this "Second Hearing." The issue in the instant matter is whether or not the Petitioners have demonstrated by a preponderance of the evidence submitted in this matter to the Indian River County Clerk of Court and evaluated by, reviewed by, and judged by the undersigned Special Magistrate in hearings conducted on 3/10/2014 and then concluded on 3/14/2014 to warrant the granting of the Greenbelt Agricultural Classification for the current year thereby overturning the denial of the same by the Indian River County Property Appraiser on 4/30/2013 for all parcels at issue as noted above. Said petition(s) were a request by Petitioner(s) for a hearing challenging the Property Appraiser on the denial of their Greenbelt Agricultural Classification by the Petitioner(s). Under the "Greenbelt Law", and in particular, Florida Statute 193.461 (3) (b), properties that are bona fide agricultural operations are taxed according to the "use" value of those operations, rather than the development value. For property to qualify for an agricultural classification, the land at issue must be used in "good faith for commercial agricultural purposes." BOTH PARTIES WERE SWORN AS WERE ALL WITNESSES. PETITIONER • OPENING ARGUMENT - FIRST: The legal counsel for the 'Petitioner Julie Zahniser, Esq. went first, arguing for the Petitioners and also acted as witness (she listed herself as one of the witnesses on the witness list.) Among the evidence that was presented that this Special Magistrate finds relevant to the instant recommendation includes not only the testimony from Linda Viddish, Adam Locke, and Stephen J. Byers as witnesses, but also the "Farm Lease" on the property between the Petitioners and the tenant Cantu Apiaries who are the beekeepers, the "American Bee Project" materials, the certificate of apiary registration with the State of Florida, the 2011 profit and loss statement for Cantu Apiaries who apparently sell the product that the bees make, like for instance honey, the documentary articles concerning the production for Cantu Apiaries and other documentary evidence that purports to show "blooming plants" on the property as of September 26, 2012 and an inspection report from the same date, and other documents purporting to show production evidence of the bee agricultural production. Petitioner provided at least 130 pages for evidence for each parcel for review. Counsel for Petitioners gave a thorough history of the "American Bee Project" and its mission, and gave background information on how the "bee agriculture trade and business works" as not only counsel to the Petitioners but also as a witness. Counsel to the Petitioner(s) argued that "agricultural use is the test" to be considered when matters like the instant one that is before a Special Magistrate and that "commercial profitability" should not be a determining factor when the Property Appraiser is making a determination as to whether or not a "Greenbelt Agricultural Classification" should be allowed for matters like the instant one when the issue has to do with bee cultivation and bee apiaries as the commercial "bee" business on the properties at issue. Petitioner's attorney, when acting under oath as a witness, because Petitioner's attorney also testified as a witness as well 10 - 49 - and did so without her own legal counsel, testified that the property owners do not pay the beekeepers anything to be on the properties at issue and receive no motive other than what is set forth in the rental contract agreement, and testified that "American Bee Project" certifies all beekeepers and instructs them on taxes and business of bee apiary business and argued that there is no "sham" going on as to how the business is being conducted in this capacity in light of the fact that the "American Bee Project" receives a percentage of what the landowner saves in the Greenbelt Agricultural Classification exemption tax savings and none of that savings goes to the bee keepers because the beekeepers make their money on the open market of selling bee products. As a result, Petitioners counsel as counsel, and as a witness, argued that the Petitioners are entitled to the Greenbelt Agricultural Classification for the current year and argued that the undersigned Special Magistrate should grant the Greenbelt Agricultural Classification on all parcels at issue and overturn the denial of the same by the Indian River County Property Appraiser on 4/30/2013 for alI parcels at issue. PROPERTY APPRAISER OPENING ARGUMENT: Eric Barkett, Esq. argued for the property appraiser. Counsel argued that the Petitioners use of property are not "bone fide good faith use" for commercial operations as per Florida Statute 193.461 and as a result are not entitled to the Agricultural Classification and is a "brand new" agricultural use. Eric Barkett, Esq. argued that the property, for example, that is a 20 acre parcel close to the hearing location on U.S. 1 next to an abandoned driving range, is "completely overrun with Brazilian pepper trees" and that as of that past Friday there was only one pallet (4 hives sitting on one pallet) of "beehive" that showed "no living bees on it" on the property that counsel articulated and argued as an "example" of why the denial of the Agricultural Classification that the Petitioner(s) is seeking. Using the 193.461 Statutory Factors: Lengths of time - no bees and no agricultural products have ever been on that property, Counsel argued. The claim of agricultural purposes is a new claim beginning in either December of 2012 or January of 2013 because before that time, Counsel argued, there was no agricultural use. Eric Barkett, Esq. argued that it is a "brand new agricultural use." Eric Barkett, Esq. argued that Petitioner(s) business the "American Bee Project" and part of what that business does is that they (the "American Bee Project") are actively and specifically looking for vacant land in order to avoid the "single largest expense of holding the land" and that is achieved by getting the Agricultural Classification exemption. Counsel pointed to the language of the "American Bee Project" and the "what we do" elements of the documentary evidence submitted by the Petitioners and duly admitted into evidence without objection, to, apparently, bolster his argument that the Petitioners were not acting in "good faith" and as a result that the business is from the "land owners perspective" is to inventory and hold until sale or development until said property can be sold or developed. Counsel for the Property Appraiser appeared to argue that Petitioners were not acting in "good faith" if indeed a landowner inventoried and held until sale or development of property that could then be sold or developed for a greater benefit for the property owner. Primary business to the land owner is the exemption, Counsel argued. Counsel argued that the "American Bee Project" is paid a percentage that the landowner saves in the Greenbelt Agricultural Classification exemption tax savings and none of that savings goes to the bee keepers; that the beekeepers deal with the bees; and as a result the Petitioners should be denied said 11 - 50 - classification. Counsel argued that the lease agreement between the owners of the property and the tenant Cantu Apiaries and the "60 day cancellation either party without penalty during the 5 year term" adds to, apparently, his argument that the instant petition is submitted with "bad faith." Counsel argued that the instant matter has created a structure for the benefit for an agriculture exemption specifically highlighting the economic advantage to the owner and as a result, the Petitioners should be denied said classification. Counsel argued that the bees on the property can go anywhere at any time and that there was no "netting around the property" to hold the bees on the land at issue and no one could tell you where the bees get their food. Counsel for the Property Appraiser argued that he believes based upon the evidence admitted, that the quantity of pallets and the quantity of bees occupying the pallets and living in the pallets on the properties at issue, are insufficient for "good faith" operation as per Florida Statute 193.461. Counsel argues that it would needs at least 15 to 20 hives, although he admitted that there are no minimum statutory amounts of bee hives needed to ensure "the passing of statutory muster" on the issue, and admitted that there are no cases that speak to the minimum amount of beehives heeded for good faith in this matter. Counsel for the Property Appraiser argued that he believes that the instant matter will make case law that is on point with this recommendation with these hearings as a result. Counsel for the Property Appraiser agreed that use is an issue in this instant matter. Counsel for the Property Appraiser argued that nothing is distinguishable on the parcels at issue except the beehives. Counsel for the Property Appraiser, without objection from Petitioners Counsel, argued that when Cantu testified on November 18, 2013, he testified that "no bee product had been produced" during the relevant tax year time period. Counsel for the Property Appraiser argued that "the maximum number of pallets is 4 pallets or 8 hives" on each parcel, and as a result, that is not enough to evidence an economically viable business. Counsel for the Property Appraiser argued that the pictures presented into evidence by the Petitioners are deceiving. Counsel for the Property Appraiser argued that the Property Appraisers Office inspection shows that there is no economically viable business because of the amount of pallets and hives. Counsel for the Property Appraiser argued that the. In the Matter of the Protest of Chitwood, Jonathan W & Tricia K, for the Year 2009 in Miami County Kansas case (part of the evidence submitted by the Petitioners) should be controlling in this instant matter before the undersigned Special Magistrate and argued that his client, would grant the agricultural exemption on the parcels where beehives sit along with the egress and ingress to the beehives on the parcels and argued in particular. Although Counsel for the Property Appraiser argued that Brazilian pepper trees on the parcels are a "nuisance and should be destroyed", Counsel for the Property Appraiser had no reference to his statement and argument, and no statutory reference, and no reference from any ordinance or any evidence supporting the claim whatsoever. Petitioner's counsel objected to Property Appraiser subsequently attempting to establish the evidence on the Brazilian pepper tree to support the allegation. PETITIONER THEN PRESENTED EVIDENCE: The legal counsel for the Petitioner Julie Zahniser, Esq. testified as a witness that the Brazilian pepper trees on the property grow "naturally and freely" along with many different other naturally growing plants and "are not 12 - 51 - cultivated not planting it and not fertilizing it" and that is one of the ways that this type of business works. Petitioner Julie Zahniser, Esq. testified as a witness that accepted commercial beekeeping practices does not entail "working and mowing and clearing the land" or "cultivating the land" per se. Counsel for the Petitioner Julie Zahniser, Esq. testified as to how properly you clear the area to get your pallets in and clear the areas for your pallets. Counsel for the Petitioner Julie Zahniser, Esq. testified You could have 25 pallets one week, and then the next week, you could only have four boxes because the beekeeper could have in that instance, taken them away for production and the production process to sell the product. PROPERTY APPRAISER PRESENTED EVIDENCE: Eric Barkett for the property appraiser called Julie .Zanhiser, Esq. as a witness to testify and then called Mark Godwin, Appraiser from Indian River County Property Appraiser's office. Maik Godwin introduced photos of the bee hives on the parcels that were at issue before the undersigned Special Magistrate that appeared to have no bee wax or bee honey or any "bee activity" on the days that he went out to the properties at issue and testified to the same. Mark Godwin also introduced photos as evidence purporting to show how "good faith for commercial agricultural purposes" bee apiary businesses ,should look based upon his experience as an employee with the Indian River Property Appraisers office. CONCLUSIONS OF LAW: The undersigned Special Magistrate finds that the following is controlling and or persuasive in the recommendation below: Florida Statute 193.461. In particular, section 2 (b) of the statute is controlling. Petitioner has demonstrated by a preponderance of the evidence that the parcels with the corresponding petitions (2013-169, 2013-170, 2013-171, 2013-172, 2013-173, 2013-174,. 2013-175, 2013-176) at issue that have the bee hive pallets on the land, in the specific area of the land that have the bee hive pallets on them, and only those areas that have the bee hive pallets on them, along with the ingress and egress on the parcels to get to the bee hives, are the areas of land that are used primarily for bona fide agricultural purposes and it is the recommendation of this undersigned Special Magistrate that those areas only should get the benefit of the agricultural "Greenbelt" classification only. It is the opinion of the undersigned Special Magistrate based upon the preponderance of the evidence that the areas of the land of the parcels at issue, the specific area of the land that have the bee hive pallets on them, and only those areas that have the bee hive pallets on them, along with the ingress and egress on the parcels to get to the bee hives are demonstrative of the import of Florida Statute 193.461 when considering what constitutes "bona fide agricultural purposes" and "good faith commercial agricultural use of the land." Therefore the amount of bee pallets on the land are not necessarily determinative as was argued by the Counsel to the Property Appraiser Eric Barkett. And although Counsel for the Property Appraiser argued that he believes based upon the evidence admitted, that the quantity of pallets and the quantity of bees occupying the pallets and living in the pallets on the properties at issue, are insufficient for "good faith" operation as per Florida Statute 193.461, and Counsel argued that at least 15 to 20 hives would be what the Property Appraiser would suggest would pass 13 - 52 - "statutory muster", he also admitted that there are no minimum statutory amounts of bee hives needed to ensure "the passing of statutory muster" on the issue, and admitted that there are no cases that speak to the minimum amount of beehives needed for good faith in this matter. As a result, that issue was not controlling or persuasive for the undersigned Special Magistrate. The undersigned Special Magistrate finds that the persuasive case law evidence In the Matter of the Protest of Chitwood, Jonathan W. & Tricia K, for the Year 2009 in Miami County Kansas ease'(part of the evidence submitted by the Petitioners) is persuasive in this instant matter before the undersigned Special Magistrate. Hereinafter, said case will be referred to as "Chitwood" in the analysis below. The relevant part of "Chitwood" was that the Petitioner in that case was able to show that Petitioner was entitled to the full benefit of the agricultural exemption for the full 17.5 acres at issue by showing by a preponderance of the evidence submitted in that case, that the Petitioner actually "cultivated goldenrod flowers on the entirety of the subject parcel" and that the goldenrod flowers "are integral part of the beekeeping operation." The holding in the case went on as follows: "Consequently, all of the land of the subject parcel, whether it contains the goldenrod flowers or the beehives is used in the production of bees and bee -related products." The evidence in the instant matter before this undersigned Special Magistrate does not show the same, however. Petitioner counsel Julie Zahniser, Esq. who testified as a witness that the Brazilian pepper trees on the property grow "naturally and freely" along with "many different other naturally growing plants" and "are not cultivated and not planting it and not fertilizing it" when speaking to the plant growth that grows wild on the parcels in the "undeveloped" areas of the parcels at issue with the corresponding petitions (2013-169, 2013-170, 2013-171, 2013-172, 2013-173, 2013- 174, 2013-175, 2013-176). That seems to suggest to this undersigned Special Magistrate that the areas of the parcels at issue in the instant matter that do not have the bee hive pallets on them, along with the ingress and egress on the parcels to get to the bee hives, are not "bona fide agricultural purposes" and "good faith commercial agricultural uses of the land" and therefore those areas of the property should not be subject to the benefits of the exempt status of the "Greenbelt Agricultural Classification." The preponderance of the evidence submitted in the instant matter has demonstrated that "use of the land is still the guidepost" for the benefits of the exempt status of the "Greenbelt Agricultural Classification" and undeveloped and uncultivated areas will not be able to benefit from the exemption based upon the facts of this matter and the admitted evidence as to how this "bee agricultural business" is conducted. Indeed, the term "bona fide agricultural purposes" means "good faith commercial agricultural use of the land" as per the language of the statute 193.461. Petitioner's own documentary evidence also reinforces this analysis of this recommendation. For instance, the 51a Fla. Jur 2d 14 - 53 - Taxation Section 847, and Section 848 respectively submitted by Petitioner says that the land requires "good faith agricultural use" and "use of the land is still the guidepost" in classifying the land as per the Florida Supreme Court, and that "Agricultural use is now and has always been the test" but "Commercial agricultural use" adds another factor which is "profit or profit motive" which may be considered by the property appraiser in determining whether or not a claimed agricultural use is bona fide. In the instant matter, by a preponderance of the evidence, it appears that other than the land that the bee pallets themselves occupy, the rest of the land encompassed on the parcels at issue are not being used for the purposes as set forth by the statute. Petitioner's documentary evidence 51,a Fla. Jur 2d Taxation Section 848 speaks to the issue of "good faith agricultural use/ necessity of commercial profitability." However, as per the substance of that evidence, profit is not, by itself, a determining or controlling factor and the issue of "profit" was not an issue for the undersigned Special Magistrate in this recommendation. Nor was the issue of commercially profitable agricultural operations. Indeed, as per Statute 193.461, said statute does not require that the land be "put to its best or highest economic use" or even its "best agricultural use." However, the statute and the Florida Supreme Court states that "use of the land is still the guidepost" in classifying the land according to the evidence submitted by the Petitioner. The Petitioner has the burden of proof in establishing an entitlement to an exemption. The Petitioner failed to present sufficient evidence to fully overcome the Property Appraiser's evidence submitted and to fully overcome the denial of the Property Appraiser's Office. In the instant matter, however, the Petitioner has met the burden of proof in establishing a partial and limited entitlement to an agricultural as per Florida Statute 193.461 also commonly known as the "Greenbelt Law" and or the "Greenbelt Agricultural Classification." Therefore, it is the recommendation of the Special Magistrate that the determination of the Property Appraiser should be upheld in part and that the Petitioner should be granted a partial exemption on the parcels at issue as set forth below: .Petitioner has demonstrated by a preponderance of the evidence that the parcels with the corresponding petitions (2013-169, 2013-170, 2013-171, 2013-172, 2013-173, 2013-174, 2013- 175, 2013-176) at issue that have the bee hive pallets on the land, in the specific area of the land that have the bee hive pallets on them, and only those areas that have the bee hive pallets on them, along with the ingress and egress on the parcels to get to the bee hives, are the areas of land that are used primarily for bona fide agricultural purposes and it is the recommendation of this undersigned Special Magistrate that those areas only should get the benefit of the agricultural "Greenbelt" classification only. It is the opinion of the undersigned Special Magistrate based upon the preponderance of the evidence that the areas of the land of the parcels at issue, the specific area of the land that have the bee hive pallets on them, and only those areas that have the bee hive pallets on them, along with the ingress and egress on the parcels to get to 15 - 54 - the bee hives are demonstrative of the import of Florida Statute 193.461 when considering what constitutes "bona fide agricultural purposes" and "good faith commercial agricultural use of the land." REMAND LANGUAGE: The Property Appraiser should re -calculate relevant matters based upon the above recommendation. Petitioner has demonstrated by a preponderance of the evidence that the parcels with the corresponding petitions (2013-169, 2013-171, 2013-173, 013-176) at issue that have the bee hive pallets on the land, in the specific area of the land that have the bee hive pallets on them, and only those areas that have the bee hive pallets on them, along with the ingress and egress on the parcels to get to the bee hives, are the areas of land that are used primarily for bona fide agricultural purposes and .it is the recommendation of this undersigned Special Magistrate that those areas only should get the benefit of the agricultural "Greenbelt" classification only. 16 - 55 - SPECIAL MAGISTRATE APPLICATION INDIAN RIVER COUNTY VALUE ADJUSTMENT BOARD 10.A. (APPLICANTS MUST MEET QUALIFICATIONS OUTLINED IN FLA. STAT. § 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 D 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; 0 9 to 20 hours per week; 0 21 to 30 hours per week; 0 31 to 40 hours per week. APPLICANT INFORMATION Name: Stephen G. Neill Home Address: 139 Dominion Court, Fort Pierce, FL 34949 Mailing Address: Same • Business Name: Callaway & Price, Inc. Business Address: 1803 South 25th Street, Suite 1, Fort Pierce, FL 34947 Phone: Home/ Business/772-464-8607 Cell/561-718=1768 Fax: 772-461-0809 E -Mail: s.neill@callawayandprice.com DOCUMENTATION REQUIRED Verification of qualifications will be made prior 10 consideration of this application, pursuant to FS 194.035. • 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. o 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.mvflorida.com/dor/property/vab/training.html. Return your completion certificate to the VAB clerk. LICENSURE/ EXPERIENCE 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: General Appraiser License #: RZ2480 Valid Through: 11/30/20 Provide number of years of experience you have in the area of real property valuation: 22 Describe experience, and number of years you have in the area of tangible property valuation: N/A Page 1 v01/13/2015 - 56 - SPECIAL MAGISTRATE APPLICATION INDIAN RIVER COUNTY VALUE ADJUSTMENT BOARD (APPLICANTS MUST MEET QUALIFICATIONS OUTLINED IN FLA. STAT. & 194.035) QUALIFICATIONS/EXPERIENCE 1. Educational Background Please see attached qualifications ce and/or specialty for the following property types: PROPERTY TYPE EXPERIENCE/SPECIALTY Residential Real Property All types, including high end, condos, S/F and M/F Commercial Real Property All types, including income-producing, single tenant, multi -tenant & special purpose properties Tangible Property N/A Other (please specify) Industrial, institutional, eminent domain, agricultural and procedural audits 3. If you currently or previously have served as a special magistrate, please provide the municipality or county and dates served. St. Lucie County: 2007 -Current; Martin County: 2012-2015; Indian River County: 2010 -Current 4. Have you ever been dismissed, terminated or denied appointment as a special magistrate for poor or improper performance? No 0 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. See #3 above. Angela Riggins & Carrie Lavargna — St. Lucie County Value Adjustment Board 6. Are you willing to accept the Value Adjustment Board established schedule of fees? ® Yes ❑ No If no, please indicate your schedule of fees to be charged the board on a one-hour basis. . Explain your level of knowledge and experience with computers and list the applications you are familiar with, including Axia. Proficient knowledge and experience with computers for 20+ years with AXIA for 9 years; attended several Seminars sponsored by AXIA. O• RGANIZATIONS 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 # Appraisal Institute MAI 2004 12248 American Society of Farm Managers Associate Member 2013 2. Of those organizations describe any possible conflict of rote est that could occur or the appearance of a conflict of interest that niay prevent you from fairly conducting a hearing: None Page 2 v01/13/2015 - 57 - SPECIAL MAGISTRATE APPLICATION INDIAN RIVER COUNTY VALUE ADJUSTMENT BOARD (APPLICANTS MUST MEET QUALIFICATIONS OUTLINED IN FLA. STAT. 4 194.035) 3. Have you ever been disbarred, suspended or received any other disciplinary action from any organized association, or from the State of Florida? ® No ❑ 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 C1RT'IFTCATI,ON 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 ® No If yes, please provide details: The undersigned certifies, 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 verf each item contained herein. The undersigned acknowledges that, if selected, lie/she will follow all requirements and mandates of law i f rlfilling the duties of special magistrate. Signature . f Applicant Stephen G. Neill Date: 4/25/19 Printed Name of Applicant Page 3 v01/13/2015 - 58 - Qualifications - Stephen G. Neil/, 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 Professional Experience Principal, Callaway & Price, Inc. - 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 Valuation of Conservation Easements Uniform Standards for Federal - Yellow Book 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 - 59 - Qualifications - .Stephen G. Nei//, 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 - 2018 St. Lucie County Special Magistrate - 2007 - 2018 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 - 60 - Qualifications - Stephen G. Nei//, MAI RICK SCOTT, GOVERNOR JONATHAN ZACHEM, SECRETARY Florida STATE OF FLORIDA DEPARTMENT OF BUSINESS AND PROFESSIONAL REGULATION FLORIDA' REAL: ESTATEAPPRAISAL BD THE CERTIFIED GENERAL APPRAISER HEREIN 1S CERTIFIED UNDER THE lir-• t"?. \�>,1` PROVISIONS; OF;CI IAPTER475, FLORIDA' STATUTES .11 ;�,ti NEILL, STEPHE 16035B 25TfH.STREET.SUITE 1 'FORT PIERCE .`' FL'34947 ;,', 1 _ 'LICENSl NUMBER: RZ2480:: _ EXPIRATION DATE;, NOVEMBER 30, 2020 Always verlfy licenses online at MyFlorldaLicense.com Do not alter this document In any form. This is your license. It Is unlawful for anyone other than the licensee to use this document. -61- SPECIAL MAGISTRATE APPLICATION INDIAN RIVER COUNTY VALUE ADJUSTMENT BOARD I (APPLICANTS MUST MEET QUALIFICATIONS OUTLINED IN FLA. STAT. S 194.035) 10.B. PIease 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? 0 1 to 8 hours per week; ❑✓ 9 to 20 hours per week; 0 21 to 30 hours per week; 0 31 to 40 hours per week. APPLrC.ANT IN-EO'RMATION Name: Juliana Young Home Address: 5865 34th Lane, Vero Beach, Florida 32966 Mailing Address: same Business Name: Young Appraisal & Consulting Business Address: 1924 44th Avenue, Vero Beach, Florida 32966 Phone: Home/ none Business/ 772 569 4548 Cell/ 772 563 3598 Fax: 772 569 1018 ' E -Mail: Julie@young-appraisals.com DOCUMENTATION REQUIRED Verification of qualificetions'will be is ade'prior to consideration- of this application, pursuant to FS 194.035. • 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/dor/property/vab/training.html. Return your completion certificate to the VAB clerk. L I CEN S U R, F, / EXPERIENCE 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: General Appraiser License #: Rz571 Valid Through: Nov 2020 Provide number of years of experience you have in the area of real property valuation: 30+ years Describe experience, and number of years you have in the area of tangible property valuation: Page l v01/13/2015 - 62 - SPECIAL MAGISTRATE APPLICATION INDIAN RIVER COUNTY VALUE ADJUSTMENT BOARD (APPLICANTS MUST MEET QUALIFICATIONS OUTLINED IN FLA. STAT.. § 194.035) QUAL11?I,C.ATI.ONS/EXPERIENCE 1. Educational Background BS, California State Polytechnic University, Pamona, 1971 2. List any experience and/or specialty for the following property types: PROPERTY TYPE EXPERIENCE/SPECIALTY Residential Real Property 30+years of appraisal experience Commercial Real Property 25 years of appraisal experience , Tangible Property Experience in valuation of citrus crop on the tree Other (please specify) 25 years of Agricultural Real Property appraisal experience 3. If you currently or previously have served as a special magistrate, please provide the municipality or county and dates served. Indian River County, 2014, 2015, 2016, 2017 and 2018 4. Have you ever been dismissed, terminated or denied appointment as a special magistrate for poor or improper performance? 0 No 0 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. I have extensive background in valuation of many property types and review of appraisal reports over the past 30 years. I have served on committees to develop seminars for property valuation. I am certified to teach the Uniform Standards of Professional Appraisal Practice. 6. Are you willing to accept the Value Adjustment Board established schedule of fees? Yes 0 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 for the past three years to report the special magistrate cases 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 2. Of those organizations describe any possible conflict of mterest ' DESIGNATION DATE MEMBER # Am. Soc. Farm Managers & Rural Appraisers ARA, Accredited Rural Appraiser Nov 1993 - present 4892 • • • that could occur or the appear of interest that may prevent you from fairly conducting a hearing: none Page 2 v01/13/2015 - 63 - SPECIAL MAGISTRATE APPLICATION INDIAN RIVER COUNTY VALUE ADJUSTMENT BOARD (APPLICANTS MUST MEET QUALIFICATIONS OUTLINED IN FLA. STAT. ft 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 ❑ 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: Applied for homestead exemption in the property appraisers office in 2015. I currently serve as chair to the CAC for the Indian River. County MPO. 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. I don't belong to any club or organization that would prevent me from fairly conducting a hearing. I do belong to the Garden Club of Indian River County and the Vero Beach Country Club. CERTIFICATION 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 56 No If yes, please provide details: The undersigned certifies, 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 verb each item contained herein. 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' e'-' . - „' • " • L ::e5r .....::Ar .1: 40 ' " • - . . e . okr,lota . r As,. opu.nlerAt 'n -fpx.rp: - -----.: :•.-p.,., . —.. . ...r 13 .....1/2.K.4. • ; TarlY:-;••• - '-•,. .-1-... -:, ..,=•!:._-x,:!,,.....c. ID . 15.15 youti1 rce'nse is,u-ri aw'., 4,fir,•.`-altr.t-yro'iir.:).ei:o115.p.'-',r-t-t.- , 'A r4.-; 'e'lree_:11')..e.-e-to.:1-1..s..:e-th.15•....d..key..:, - , ■ • .• , -••• • - .- - --,,• -•-..,;..,---.J,,-, - -,...-.-. .--.--„, .2,- ..,- e.;-... 4 ; .:„,,,,••-..r . AN: 11..... :. '",' Y.1,1,,,..,. - %,,...1- 4 :.1-'''...:`• '. ''t.''-' -, • "u:-; . ' ' ' " .... '-', - ....... ... ' '.'91.• .. ... ..,-..--,1'..-tp.„ .3'. -:•••Ji• ." - • • •••4".?.' ',..• .,;'",-,•,": , , "..••,$)...••••••••; fr •''•:.•-,•c_;:•: .1•-••.:•-•.e.C.C.,,?.... - -`',•••',".'x--1...,,v:".•',..- ..,•,-:,'' '..",`1 ..e.'r ,•••••,,....f.,-, • - -.• •• l"-. •„-...,.,-„,-,:,•; ' r - -ft. -.4 ;../ • -....."" :-!"...!:- ,:-.; '.• .-,..,...,,4--,•"..g-i,i'..ti.44:%•41...!,?...P:7-,.,...; 1%1, ,"•:.,..:0,,i „..., f ,,...f., ,,,, _ . ,,- .,••••.. .- .t / AMERICAN SOCIETY of FARM MANAGERS and RURAL APPRAISERS,® INC. uj:, .. Etnbree Noun Has met all of the requirements prescribed by the American Society of Farm Managers and Rural Appraisers for an Accredited Rural Appraiser and is therefore entitled to carry the title of ACCREDITED RURAL APPRAISER® ARA® ® The above named has shown by examination and required evidence of experience that this individual is qualified and is therefore authorized to use the above title in practicing the profession of rural appraising. IN WITNESS WHEREOF, we have subscribed our signatures and affixed the seal of the American Society. 5 PRESIDE CHAIRMAN ACCREDITING COMMIT IE (^J. f�tYL— SECRETARY Ovember- 12, 9993 100 CERTIFICATE NUM This is the highest rank and the only title conferred on Rural Appraisers by thls organization. This certificate is the property of the American Scale Farm Managers and Rural Appraisers and Is Issued subject to the provisions of the Constitution and By -Laws. It must be surrendered Immediately u termination of membership, or shall be returned to the above named society upon demand if and when requested for any reasons whatsoe aro a�'�i,,�v-,a;'yvl�`,.te<.tr vC'�'S v `�`�� '�Y ��.� �r�'S9,���4wi' `. � x : Vikts� 3'1 stugrat isli z!.alz N . is w �: j �i4.y.try;�'� /'Mata 3YivTfj_ 3 E ::�.. S,..Cd:�rk q:.i+,U, ti Y Y >r'{teY%Y3rda 1 q`h'i yty,�` f a Hca �.c�. **Note in the above chart -1. Market Value is the Just Value of the parcel, not the 100% Market Value (Sale Price) anticipated at sale of the property. It should be noted that the terms Market Value, Just Value, and Assessed Value are intermingled on the information presented by the Property Appraiser. Findings of Fact: I. Proposed Findings of Fact: A. List of Property Appraisers Exhibits/Witnesses: The Property Appraiser was represented at the hearing by Billy Auton, and Carida Brown. Property Appraiser evidence included: letter to the petitioner requesting information; certified mail receipt, Exchange of Evidence 12D-9.020, Methodology and Consideration by the Property Appraiser, and the following case records information: 432 So. 2"d 108, Franklin B Bystrom v Valencia Center, 194-301 Challenge to ad valorem tax assessment, 194-3015 Burden of proof, 195.027 Rules and regulations, 524 So.2nd 415 80 A.L.R. 4th 941, 13 Fla. L. Weekly 242 Oyster Pointe Resort Condominium v David C. Nolte, 577 So. 2nd 573 16 Fla. L. Weekly 225 Ronald J. Schultz etc., et al., v TM Florida -Ohio Realty LTD, Partnership, 767 So.2nd 494 Rob Turner, as Hillsborough County Property Appraiser v Tokia Financial Services, Inc., 543 So.2nd 21414 Fla. L. Weekly 222 Valencia Center Inc, v Franklin B. Bystrom, 467 So.2nd 1041 10 Fla. L. Weekly 810 Vero beach Shores Inc, v David C. Nolte, 549 So.2nd 109814 Fla. L. Weekly 2249 Rebecca Walker, as Palm Beach county Property Appraiser, v. Donald J. Trump. Petition to the Value Adjustment Board Request for Hearing. Specific Evidence to the subject property includes: Indian River County Property Appraiser Comparable Sales Report, Comparable sales map, property records card for 2155 82"d Avenue SW (subject property), and property records cards for the four comparable properties utilized on the Sales Report. B. List of Petitioner exhibits/witnesses: The petition was filed by William and Deborah Papich, owners of the property located at 2155 82nd Avenue SW, Vero Beach, Florida. Bill and Deborah Papich represented themselves at the hearing. Petitioner evidence includes: Letter dated 11/13/18 regarding 2016 issues. Letter requewsting evidence to be sent to e-mail address. Evidence admitted at the time of the hearing includes, letter regarding prior purchase information, conversations with the PropertyAppraiser, and issues regarding trim and homestead. Trim notices for PA Comparable Sales #1, #2, #3, and #4, C. Summary of evidence presented by the Property Appraiser: The property is a single family residence, located at 825 Iris Lane. Site size is .43 acres. The property is located on the Barrier Island, with 1,622 s.f. of living area constructed in 1959. Features include garage and swimming pool. - 67 - The property appraiser presented sales data for four neighborhood sales. The PA indicated that the sales support 100% market value $/sf living area from $261 to $366 per square foot living area. The sales were constructed from 1959 through 1969. The 8th Criteria value indications were not included by the PA. Three of the sales have swimming pools. The PA indicates that this market neighborhood included 70 sales, with the 4 sales presented representative of the market. The PA Just Value for the subject is reported at $468,268 ($289/sfla) and Assessed Value of $468,154. D. Summary of evidence presented by Petitioner: The petitioner presented verbal evidence about the condition of the subject property and the 2016 purchase of the subject property at $350,000. No evidence was presented prior to the hearing, with the petitioner evidence rebuttal information. The petitioner information included that the subject building and swimming pool is all original 1959 construction, with no upgrades. The petitioner indicated that the 2016 purchase of the subject propertywas arm's-length, with the buyer looking for properties in the subject area, and contacting the seller directly. The petitioner indicated that most of the comparable sales used by the PA had been upgraded. 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 PropertyAppraiser provided comparable sales located in the subject neighborhood or competing neighborhoods. The PA did not consider the recent purchase of the subject property, but did not say that this is a disqualified sale. All of the documents and testimony presented were admitted into evidence and, where appropriate, were carefully reviewed. Persuasive evidence was provided by both parties. Based on the petitioner concern, the magistrate reviewed the sales presented bythe PA based on the information that is available on the PA cards for these sales. The following information was available on these cards: Subject -1959 construction, with effective age of 1959. Pool constructed in 1959. Sold October 2016, $350,000, or $216/sfla. Sale 1 - Constructed in 1959, with effective age 2000. This sale has the most similar 2 bedroom, 2 bath configuration. New roof was added in 2015. Sale price $515,400, $261/sfla. Assessed Value is $506,557, 1.7% lower than the purchase price. . Sale 2 - Constructed in 1978, with addition in 1993. The addition includes 784 s.f.l.a. second story over the detached garage, which was not included on the PA calculations. Including this living area in the size of the residence indicates 3151 s.f., not 2367 s.f. The PA card indicates an effective age of 1998 and 1993. Based on the adjusted size, this sale, at $650,000 supports a sale price / sfla at $206. Assessed value, at $694,718, is 7% higher than the purchase price. Sale 3 - Constructed in 1960, with effective age of 2010. Some minor additions were also indicated for 2015. The house previously sold in 2010 for $325,000 and resold in 2016 for $815,000. The sale price of $815,000 supports a sale price of $366/sfla. Assessed Value, at $673,137, is 17% lower than the purchase price. Sale 4 - Constructed in 1969, with effective age of 2012. Building permits include demolition in 2010. The sale price of $650,000 supports a sale price of $340/sfla. Assessed Value, at $587,211 supports a cost of sale adjustment of 15.5%. Based on the information on the PA cards the four sales have been upgraded and are in superior - 68 - condition to the subject. Additionally, the PA sale chart did not include all of the living area for the improvement of Sale 2. The PA "Consideration Chart" indicated that 7 of the 8 criterion per FS 193.11 were considered in the Market/Just Value of the subject property located at 825 Iris Lane. These indicated considered criteria are -outlined briefly as: 1) present cash value of the property; 2) highest and best use of the property; 3) location of property; 4) quantity and size of the property; 5).cost of the property and replacement of improvements; 6) condition of the property; 7) income for the property (considered, and not applicable); 8) net proceeds of the sale of the property, after deduction of fees and cost of sale, and deducting any personal property. The PA sales chart presentation and analysis includes commingling 100% selling price, and Market Value / Assessed Value is misleading. Once the 8th Criterion adjustment is made by the Magistrate to the sales prices to adjust for selling costs at 15%, the $/sfla range is from $175 to $311 / sfla. The Indian River County PA Department of Revenue DR -493 Assessment Roll 2017 percentage adjustment made to selling prices in arriving at Assessed Value is stated at 15% for residential properties. This indicated $/sfla is the expected range of values based on FS 193.11 (8). The PA Assessed Values of the 4 sales supports adjustments from plus 7% to minus 17% to the purchase prices of these properties. The information indicates inconsistency in the application of cost of sale by the PA. The application of the 8th Criterion appears to be arbitrary, although the PA indicates.that this was considered in the analysis of the subject Market/Just & Assessed Value. The petitioner provided adequate information that the PA analysis should be looked at more closely, and supported the appropriate sale price for the subject property at $350,000, a sale price ' $216/sfla. The 2016 sale price of the subject property indicates a Just Value of $297,500, or $184/sfla based on 8th Criterion adjustment made for cost of sale at 15%. The Market/Just/Assessed Value for the subject indicated by the PA at $468,268, ($298/sfla), is 34% higher than the subject 2016 sale price. The petitioners recent purchase of the subject property, and the PA sales, after adjustment for incorrect size and 8th Criterion are given weight in support of the value for the subject by the Magistrate. The sale of the subject supports,a Just Value of $184/sfla. The most comparable size sale, Sale #1, supports a just value of $221/sfla. Sale 2, when the adjusted increased living area size supports a just value of $175/sfla. Sales 3 and 4 are significantly superior in condition, and are not considered to be comparable with the subject. The information analyzed supports a market value / sale price for the subject property at $350,000, or $216/sfla, and Just Value / Assessed Value of $297,500 or $183/sfla. The PA sales support a $/sfla at $175 to $221/sfla when the most similar sales are considered. Based on the evidence presented, the PA Assessed/Just Value of the subject at $468,268 (4289/sfla) (85% of MV) or Market Value of $538,500 ($332/sfla) is not supported by the information presented. Based on the evidence presented, the Magistrate reconciles Market Value (100% Sale Price) for the subject petition parcel 2017-016, based on 1,622 square feet of living area at $350,000 ($216/sfla). The most relevant information is the recent purchase of the subject property, with this - 69 - value indication supported by two sales in superior condition. The Just/Assessed Value for the subject, based on 8th Criteria adjustment for cost of sale at 15% as indicated in IRCPA DR -493, is $297,500. Conclusion of Law: Petition to be GRANTED. Petitioner did produce evidence that the Property Appraiser failed to consider the eight factors and criteria in Fla. Stat. Section 193.011. The' Petitioner produced sufficient evidence that the Property Appraiser's value exceeds Just Value based on the First, Sixth, and Eighth Criterion. The evidence presented was sufficient to establish the value of the property as specified on the first page of this report; therefore the petition should be granted. - 70 - RECTAL MAQ.ISTRATE APPLICATION INDIAN RIVER COUNTY -VALUE ADJUSTMENT BOARD A K. a .1..C•Alt.TS:. MUST VI E OVA' F. ICKHQ N. T LWE 1:1* kW:AT . • § • 194.() 1 0 C Pleasetype.or pxint. nuitoro 415eee:,1$ needed, attachedditiol.lie4; APP4040:nWs.uptilegient•Aeir application wiiirg resume. However, areSuirie tith.hdt1)0.gfe,d,lidlefotan•apNieglion: Application for; 0 AttQrrmy spedamaotra,te Appraiser SpeCial Magistrate Real Property,and/orti TangiblekersohalTreperty -If appointed, how much -time would you beavaiIalile.tcrccindubtheatingS and Completeyontreeommendailiens'.? Lli ta: hours p.er week; N9 to.26:hour4 p.et;Week-; t311110* perWeek; 0 31 to 40. hours, per weel: . . A PiICitiair=4W I jV ro - • • - • Name: (-tiSTNA.1:4•*.VE.T. • Home Address: P.E.IKVH klf 4.2j )2&(,..-7 Mailing Address: P!.. az) Za-ge....-6. 0. Business Name: ..'"re I A.5 1qP/34/64-4 s4 &POQC? 'Business Address:: 'P.0 TO tie 56.65 2— \./421g2:-.0 '44. (1,11- s Phone: iltome/l2—--(I7'-- BuSiness/•',14g,1.7k Cell/ n Fax:•N.1:111 16.. A (4 'A.., ez& 6:441ct e.04-1 • Copy; of licenSeIef6reneed.belo:w. P DAClltheritatitillto, sig:•pbit rimyribashiO.iii„piOtet4o41.orgOizatit)rig listed below ugder. QrganliatiOns... • A writing 'SaniPle, AthicIttlay consist of An opinion letter or other business-related- documentation ilia contains• one or more written: pages „of original •material. If you. have 'served as a ;speciallmaistrat previouAyl please..submit airecoMinntidect:deciSIOulis.:yOur .Sninple. Do not siibilgia.'cqiiy 4,4* appraisal. ATAWritillg gPiple, i trior3o.:cprtdvqiiig heatings,, ill,applicants: are required under Fla. Stat,§,1941055 to certify: completion.of the current year trainin, provided by the Depailinent.cifRevenne.. To obtain the 'trail*, 4n; Onlihe. to the *Department S' Wei*te4f,httpWder.rnyflotida.Corn4oripropeity/Vdb/trainin2jhttrd!.: keturnyour: completion certificate to the.VAB .cierk. • • - -.7 • -6- • AftOineyMagstrate, Applicant: :Bn.DN.1•1T4befi. . qatc.:C&Adinis.siont ifoyiquany..years ofe?tperien.ce do•youfhavelniheareaofad;valorem taxation: Appraiserilkgigtrate Applicant t Itp.44061.4praiser,Ileense.#4 M051.17 valid iThroughv, •General.Ap.prdiserLicens.e* . : , .Valid Thtongln. 'BrOVJcie ;number ofyears 950.pri.plgo. yell:have:in the :area_ ofiealprop ertyvaluationz • besciibe experfence,!andnurnber .ofy.ears you have inthe area of tai*ible preperty-vaitiatioiD: .. . " eage 01/14/.261. - 71 - •$..PtCWAV14:010tUrt;APKWATION OXINTVV4Ett.OgISTIVWNTI3CIA0 lAgnIC.OTISAIMIAPTAMIFIQATIONS:OMINAT5 WIFLA-Stgr.1104.-03): • . . U•A b1.; gduotioxii:p.adcgr:owd ..(1-,12a . . . 1.M517:11WTh. Y 4.:44:444 6g: tistlayexperien.ce•arid/orspecialty. forte following:property:types:. PROPERTY TYPE. . . . . EXPgiltENCt/SPhattgle Resideutia11.6a1 Property . .• • :447=',z, `.1"6,670727 -47L --..'5:P. ,ktij /4:bv-P7 ' 06611 -alai Real Proijd* ' '3iL Pr2;40`.*);Y• '. ki°:A:*IS*0•YL:cifl Tangible;PipPeity . • . . : Other::(please.specify) • _ _ 3,• yowourreotly or preyloUgy 1aV e4a.aspagi1te. pleasevrovikleihe.murficiipalityior comity -and dges.Stl'od,. .. • p. 39—) 2.4,61 —•• e-44 . . . • . • • - - . • • . . • • ••••• • 4.;14,ay.eyou Over perfolmane7 een 4ssse1 tdriplaatett Or00W appointmeflt. a' a gisttteiQr poppor itriproper No. 0 Yes4geookt1din) Lis:latraddi:daliatbif.cinnatil64.*IiieftAnalce§Y.01,1.:ciyalia4:t0.4.erv:e4iia tphOlal.niggi§trat.. AJs� PtocttetainQ'• anth:gontaet infonnatibu. of at le-ast:twO individualk Wiocan..aftest to ytilirjdarg. Of.O.xperieadO taxatio tangible•persoOalprotiertrcirreal,property, apprei ijbL5. • .:7040eA)4716,A3 — .4.4 6„. Are yott.-Will.h*•;to acbepoho ValueAtljudin6nt13 06rd ,:established *tOhechilof fees? -Yog 0 N.o, 0f14:eg..tilbOthaTe4 fliddiOaid:Offa,Ond-116Aftaal.g... • . . yotte:.10,el.ontaoyleAge. and apP10110P .witiLeto...nl_p.4ter OKI 1istth gpPiicatiima, you oXfaintligr ina.itclihe•Axta• ft 1+)‹...j4-1 4 01j.14,-• . . .4 . • . . , • .1. rid each .prganizif ion/. re,cognizeiDtwilie .real .edateappraisa inausti:y or theprofesaionalsitt that v;rhichyou.are::cturentlrorliay.e ErevIously.beenu desinatediraember: 2.. .0f thOworgadizations,descrihe anypossi 1eCQntUctfo x)terest inat ou&u .utu. • ofinterearthat may.prev,ent you fromdirconducting.aleating: • • .• 1!*:2's — 72 — • ORGANIZATION . . :ION., . . ' . ...fDATE• .. i . , . IVIAMIitilz•O' . . ._. : . .. WP -41:16e, • • • . . . Q/0417....--ydr • . • kl; .111'..L4.5.60. -'6xC'12.6. . • • . . . — _. , - . :-• , ..,,. — -.._____•,. _.....= — .1.....„„,,..,..",,,,,.. ,,oii ndir,flict 2.. .0f thOworgadizations,descrihe anypossi 1eCQntUctfo x)terest inat ou&u .utu. • ofinterearthat may.prev,ent you fromdirconducting.aleating: • • .• 1!*:2's — 72 — SPWIAL,MAGISTRATB APPLICATION INBIAN RIVER. CCRIM116.; VALUE AbRATIVIENT BOARD OPPLIPANI:sM113CMEET QVALIFICATIONS:PUTI.;IMPINELAMAT. 04,M Have .you ever ben ellsbarrp4,.sgsgetidM or ppeiyo .any: alter #0ti,on, 'assoili ciation, or.frome`StateufFloritai DYfe.ts (Please 04004 " • • - 4.. List ayii6Fstkal:peWizioltiatjtohji3bUIiTQeVeti bat wjth any ot6coro.±-,erriplOyee,tifthe office ottlie. propetty"appi4i$04 office .olthe• clerk. of Vie.tifouitcourt, .office- of the county. aftotney,cir 'the =value adjustment biard:eany Otte counties to which you are applyibg: Dir4e, pe.:0.`)OLA. in 1. • . . . 5. LiStany.clubs, organiTations,7associations, :or Other yon.belcing.orpartieipafejtx-.apc1 possible conflict of.'interest could. occur or tlie, appearance of a conflict ofiiiteresfmight arise that would preve4 youfrom fairly tonaucting,the tealihg betweeniheproppriy:uppiper.a4d1he property OWnerandtaicpayer: . . . . Pur-Alant.:,to Fia: $44, § 19,40.35„ aP_dr.sorirparihot Sertre as a special inatisikate Wile/She is.:a.m.ielectetorappointed official. of a:coanty, a-taxiug jurisdiction, dr the state, is An empIoye ofs county,.a.taxing.juristiegonibr'llie. state; or in the kanie tax.:y.ear:that.heishe:serviceS thel3oard as a special•magiittaterepresents a party beioratie anTad0.411WANe review 9-flgoPertYtaN9s. Are y.on-arkeleCtet.or.appoiritedbfaCiator employ•ee, of a.countyia taxiligiurisdrction, or the:state?„0: Yes No Ifyes, pleaseprovide'deiails: , . Thettiuder.sikheil 'Certiijiest. under lifigd.61.pfdi (111#c"allOn.;#otn eptistdereillim th.rii:Oeh it.ent ,edutORdih thi appl:Qath»t or any Ate?1ocwnnfrrnished by or On:behalf ottiicluppliCipg is 6110 and complete as of the.. date it bears The ipidersfgriectinithorigs the Value .144histinehtiBO-4.:to. obiWitinkrinatiort.from oilier sources to veru each item cprolitodWoroirrThe uhdersigited izelftfolfiegges that, Yselegled,..helShe-Olifolittiv all rcquirerncuts and ' thandates-of. kr:futfiliih&theidutigs spea.citmO,VStMte. $igiatiure o • Date • • PAA,L-t) i±feOiApplieari.t Page 3 v01/13/2615 - 73 - Findings of Fact for Petition 2018-112: Findings of Fact for Petition 2018-112: List of Property Appraiser Exhibits/Witnesses *Billy Auton representing the Property Appraisers Office (PAO) *Canda Brown Attorney for the Property Appraisers Office (PAO Attorney) *Summary of Valuation, Property Cards, and Summary of Sales *Sales comparison approach, Summary of Sales, Supporting Data -Property record cards, pictures and map. List of Petitioners Exhibits/Witnesses *Stephen Boyle for petitioner (James A. Dupay) *Real Estate Appraisal, Pictures, Map, charts. Summary of Evidence Presented by the Property Appraiser: The Subject Property is a single-family residence located on the barrier island, at 875 Live Oak Lane, Vero Beach, FL • 32963. The property consists of 2,512 square feet of living area built in 1979. The PAO presented six (6) comparable sales located on the barrier island. The comparable sales indicated a range from $395,124 to $725,000 per property and $206 to $251 per square foot. The PAO indicated a market value of $528,316 ($210.00/sf-la) on the sales comparison spreadsheet provided. All comparables are located on the barrier island ranging in size from 1,885 square feet to 2,510 square feet in living area. Built from 1970-1992. Case law was presented by the PAO, attorney. Summary of Evidence Presented by the Petitioner: The petitioner provided a real estate appraisal prepared by a local real estate appraiser, Mr. Steven Boyle. The Appraisal relied on the sales comparison approach to value. The appraisal techniques included adjustments for differences in age/condition, size, baths, and pool. Before adjustments, the comparable sales indicated a sales price of $180 to $205 per square foot. After adjustments, the petitioners comparable sales indicated at range from $465,000 to $484,000. With sales 1 & 2 providing the best indicators of market value, with sale 1 given the most weight due to being most similar age/condition, size, condition, amenities, and floor plan to the subject. The appraiser concluded at $475,000 prior to any lst/8th criteria adjustments. After cost of sale the adjustment would be $403,750. Magistrates Analysis & Finding of Facts Both the petitioner and the PAO considered the sales comparison approach. The main difference is that the petitioner provided adjustments typical to appraisal practice. It is unclear if the PAO did or did not consider any lst/8th Criteria adjustment and the petitioner did. Based on the evidence and analysis presented by the PAO at the hearing, they the PAO partially considered this. Based on the evidence presented at the at the hearing it is my opinion that the preponderance of the evidence was presented bythe petitioner's appraisal as the PAO did not consider all 8 criteria's and they did not use typical appraisal techniques and adjustments. The PAO relied solely on the price per square foot analysis with no adjustments for differences in age, and size. Also, the petitioner presented evidence that the comparable sales used have been valued by the PAO with discounts ranging from 6% to 22% of their sales prices. Therefore, a 15% adjustment is supported by the evidence presented at the hearing. Again, the PAO provided comparable sales in chart form with no adjustments for any considerations. While adjustments may have been made in the internal system for items, they were not made on the comparable sales selected in the chart for review at the hearing. Conclusions of Law for Petition 2018-112: Petition to be GRANTED to Petitioner- Petitioner over came PA's presumption of correctness: 2018-112 Page 2 of 3 -75- The Petitioner did produce evidence the PAO failed to consider the eight factors and criteria in Fla. Stat. section 193.011 specifically 1ST/8TH criteria of the size and age of the subject. Based on the preponderance of the evidence that the Property Appraiser's value exceed just value. 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. 2018-112 Page 3 of 3 - 76 - ., (APPLW . • OgepotAviAmmAttE AP1LICATION::. 100. COUNTY VALUIE ADJUST NT 3OA1 D . NTS M1.JST•MEETP QUALIHCATIONS (ji3 I IN1 ll IN PLA.. .: 'Please ty'pe.or print: Iff:.:re.space is neededs attach additionai'sheets.:.Applicants. may supplemgnt their' application • :with. a resume.. However, a resuinecannotbe used in Izeu.:of am applicativ'n..:,. • ' •Applic•ation for.: 'ttorney Special Magistrate • praiser Special:Magistrate for.. ( Rea1:1'ropertyand/or Tangible'. Persl:onaProperty" • liappointed, how ranch time would'.: ou be available to. conduct hearin g s and:coiia . tete our.recommendation .? •.., Y g p: Y.. 0 1 to 8 hours per week, ] 9'-i&;20 hours per week, 021; to 3 0 ii0urs lies Week, [� , 1 to 40 hours:per week 1 :1.4ame: • Home. Address: • Mailing:Address: Thisiness 1Vame:• Business Address: : Phone:. Fioine/. .Fax: E -Mail: APPLICANT INFORMATION P .:.:.aL ) •%P:: 12.A. ee 11usinessI• • e • C2B DOCUMENTATION REQUIRED Verification of qualifications will be made prior to consideration of this application, pursuant to FS 194.035. Copy of license' eferenced below. • "• •.Docunientatientri.sdpliortinernbershipin.professional:erganizationsiisted;below 'wider Orgarii,ations. • A.• writing samp,e, wbicli may 'consist of an •opluion letter or other business related docui'uentatioai that. ..contain :one or iiiore.: written pages. •of original material. .':If'you' 'live ser4`ed.•: as :a . special :magistrate.::.. • previously,. please subin t a reeeommeindled: decision ac your..sanjpie Db •licit submit• a copy of an"appraisal . asa writing•sani lle.. . • Prior to goiiduc ' g hearings, all- applicants• are required:imder Fla. Stat §::19'4:035*to certify. completion:of • the current'.year: aiiiing:provided by the Department of.Revenue: To obtain the..traiiiing, go •once :to:.tl e, :.- :• Departtiient° s`we s•ite at•: http://dor.myflorida.com/dor/properfv/vab/training html; . Return your completion . certificate to 'the • -Y.0'04. : L I C E N SURE / EXPERIENCE Attorney Magistrate Aplieant:.EarNumber:. .: .:_ Date ofAdirussioiY: • : . How many years of a per4enee::do:you have in the area of ad valorem taxation: Appraiser Maglstrate A plicalit: : Residential Appraiser License #: Valid Through: General Appraiser License.#: ValidTbrough:` Provide number .of years: of experience you have m the area of real property vahtation Describe experience, and:i umber of years you have in the area oftangible property valuation: OV •er VO/13401-5" •t77 • • • • • :' SPECIALMAGIST1 A'TE.:APPLICATION' . • • . I: IAPT"1UV1 R CoortY VALUE:ATDJ(J$T1VIENT.BCARD. (APPLICANTS MUSTMEET,QUALIFICATIONS OUTL1NEID,IN 1 LA STAT. § 194035) • _ QUALIFICATIONS/EXPERIENCE Eduaational•fackgro 2. List any experience .and/or: specialty for the :following grope types: PROPPktM _TYPE'•,. 1XpER ENO, /SPECTA.LT'Z .... Residential meal Property{: Commercial Real Property. Tangible Property' i .• E e. y'YI _ ‘. Other (please:speeify) �_'.` : 3. • 'If you currently. or previously have served as: a special magistrate; pleaseprovide the municipality or county_ an ..:• dates served.' ,.•• _ • isrnissed, terminated or denied appointment as a special magistrate for .poor or: improper .Yes; (please explain) List any: additional infortr%ation which makes. you :qualified•to: serve as: a, special magistrate.. Also; provide •name . and contact information of at least two individuals who eau attest toyour ars of experience in ad valorem tax 'tion,: to ible per ' a1 property. or.• re propfrty ap raise �Q `� .CeSc/ /1 j HP tt t- r.e.f . . ; AUG -t ( r./,• 6.:.• " Are you Willing.to: acceptthe Value Adjustment ,3oard established soEeditle of fees?. 0. Yes,GD.No .: Hilo lease iridic e. otic c$edui of fees to .b har ed ill board on a one'h�basis. ' ' �D`�� dQ..r 2� PCi/' Explain your level o i.<nowledge:and experience:with:,computers.:and�:hst.the applications you are familiarwi including ' is ORGANIZATIONS ist- each: organi7ation,;;recogriized :by the real estate appraisal : industry or the professionals in that:ti 1d;;in which you are: Curren ly of have previt usly:been a.designateil ine4er:. • trGAr ATIM I • - ..:. ntSIGGNi ;TIQQN. Of those.organitatioris: describe: any pons life,conflict.of:irifeirest:that,coirld ts:ccur..ortlie appearance' of a coriflict :of interest•that inaY.ptov'ems interest that mayyou from fairly coriducting a hearing . .Paget.:::. x0110 015 78 - • vIVER :; • SPECIAL MACIST 4.'a.APLICATIO T.::. . INTI -IAN :Ri VLl COUNT'V.•V.ALU : ANIOrmo �TT•E.OA . APP.LICt NTS MUST M), t:QUALIFICATIONS'OUTGINI?1):IN PLA,STAT. & 194.03) :. Have you ever .begin,;dist arred, .suspended .or receibed..•:auy..oiher...disciplinary action •from. any organized.: •``association; orfrom,theState oflrlbrida?. o'..0 es:(please eit�ilai �) '• s • • 4. List any:personai,or nisiness:relationship•you-;have ever had :w4. of64:e :ar emplcyee:;of.tile:office ofttie' . ' property"appraiser, office of the clerk•of thecircuit.:court, office of the county:attorney.or the value' adjustment board of any of the co iiities to' which you.are. applying: � • : .. • • • . List 'any clubs, org?ii i�atioxls, assn ciatit ns, or, other entities to: which. you belong Or participate: in' and in which a possible conflict of interest could ocCiir or the appearance of a conflict•'of int¢erestnught:arlsethat would prevent. you from fairly.cimcli eting the.hearuig between e /).i.Ope appraiser andtlieproperty wirer and. taxpayer. CERTIFICATION Pursuant to Pla.: Stat; § 1 4:035;. a p rsop cannot Serve as a,. special': magistrate. if 110$11.e. is ani.d cit.electer• appointed. cou .. 'g :. :.official :of a nty, a ta7cin.J unsdictorl, or. the:state; i5 an••employee :o#`a county; a taxing jurisdiction;;o3 the •state; . . •or:inthesame.. tax year that he/she Services theBoard.as a speoial magistrate, represent a: party before:the.Boardin . • . •anyaclimrnstrativ:e seview,ofparol Are you an elected. or appoi ited.ofii, cial.or employee:of a county; a taxing,jurisdiction, or the•.state?:0 Yes - If yes; please provide detail:: • The undersigned;disqu'al cation from: con's deratiot•••that'each` item 'conta ned`-iii` this. ` application, or airy other clocurnent furnished by of ori :behalf oftl e applicant zs, true'and complete• as•:of.the date it • bears.:The'underszgn¢d: authorizes the Va124e:Adjustment Board to obtain:i zforinatzonz from other sources-to`verify .••: each itemcontainQd•herei : 'he.undersigned•acknoivledgeS.th'itt zfselected:he/3fhewillfolloui• all and mandates of lawin fulfilling tlierduties of special ?tiagistrate:••• .. • Page 3 v01/13/2015•. =79=: per hour for'his/ber: services.. SPECIAL MAGISTRATE. shall be pad. for a ininintroniof two. (2) hours of his or trier time for each day the: SPECIAL.IVZAGIS TSCA I` : is scheduled-and:repoits;for Travel expeqses pursuant to § 1120611?:S'shi.abepaidto:theISTRATE for travetto-and` oni the: SPECIAL MAGIS`I`UTE'S` business office and the Indian River: the distanccl?.c*en the Special Magistrate's:biusiness office; or residence, rhieheve .is closer, and the aforesaid' County: Adra stration.Building exeeeds.tw`enty-five (25).biiles, one-way.: .' 2:3 Lodgiiig:E-penses,pursuantto 112:061 :;S.:forhotel: accomtnodations.sha1lbepaldto•< the SPECIAL GISTRATE .at irate not to exceed $100 00 per nigllt..Receipts are: to be mal:offidesupplies consumed iri the course of this:pr feet wilTnot be reird iursable, Appraiser :'� f Machinery': and ::Equipmen t 'wit expertise.:, in... furniture; fixtures, ut 'o votive•,. bake bar�ilini n , :. C1V:C etal •.:fabri.catin .. computer../:. etworkin;g,construction%/paving, - ., deli/food • processing; farm/logging, .. golf :. course;: Hotel/resorts, ..1410-3./ gOdp.titi4p48cape,::.... manufact rings : -medical; rriovie.:..theater/video :production,. musical instruments;:. nursery, -office;.:•outp:atient surgery printing, :radio:.station, Office. Manager for various real estate and litigation law:firms; :inelu ::.equipment urchasirg andfinancial account management. • • Health Cale:... administration and consulting; . development arid : management of public relations and marketing plans., and budget;; coordination of::real estate..purchase ar d:.reriovat on `of medical: `center;.:; design, layout and purchasing of furniture `and equipxient for .medical • practices; development: of training programs for support staff, financial . : account man'agemcnt. • Expert Witness Testimony. + ...: Special:: Ma strate, Value: Adjustment Board. (Past '8v :Present)-.=f3xevard County, Duvai. County,' .Hernando Courity, Indian River County .. eon . • County, Martin "Co rity, •County, Nassau.: County, Orange.: :- County,. .Osceola County, Pasco :County, Palin i each County, St iucie::. County, Se mole COu.nty-and Volusi•a County, Florida. .PROF SIONA1, MEMBERSHIPS: •- Anlericari::'Society'.o Appiaisexs Aeercdltcd,SeniorAppraiser.;" MachineTechnical Specialties, President, South Florida. Atlantic:Ciiapter, 2001-20.02. First: Vice:President;South Florida Atlantic ,Chapter, 2000.2001; •Secoi-icl •Vice Fr..esident," South, Florida Atlantic Chapter, .:1999-2000. Secretary, South`Florida Atlantic:Chapter, 1998=1999 Treasurer, South. Florida Atlantic Chapter, 0.997 1.998 Co Chiairperson of Personal Property:: Corriniittee, South Florida Atlantic Chapter, 1995 1997 Ch erson of Education -Committee,. Soutli..Florida Atlantic. ..Ckapter; 1995 4.997..: '.. EDUCAIONc. `.::.. American.. S ciety :of Apprai ei s . Appr isal ME 20 :.:Iiitrodt ctiori tci Machintry..aria .Equiprnerit` .�T luation, •I90• .. ME 2 ::1Vlacf i ie Arid )Jquipriient. Valuation Metliodolog ME 203 Machinery arid. Equipment Valuation: :A.dvanced..Top cs and .Case*:Studies, 19:93 • ME.204 Machin.eiry.anci Eq i pmerit.Valiiation Ad�r nced':Topics,and.Report Writing, .1:996 Unifo :iii Staridard.s of Professional Apprai.sal.Pra.ctice..(USPAP); •2018•;•• . 1.3• 03`Appxa secs as E perti i itnesses., .20;02 E 20 ompute ..Va]uatiori and, Portfglio Analysis, :.2002 1301 Asset ani. Value Eafferences Among Discipi.ines 2003 13Q�0 Appaisal.le�ie`xr.Qr.thc`,Fnc�t�c •g Appraiser; •2004.` 2d71ntr,'oduc: iorit Advanced Application. of•thhe:Cost Approach,; • ccredited'S:enior Apprpiser Society's mandatory Reaccreditation. Program and has,cornpk'ied with its.conttrtuir#g :ecii oatton regUirernents as: set forth< to the organization's -Constttutron :Bylaws and. .ActmtrHistrative RUFes:••Therefore;. formai reaccreditation :has been:: granted by the rriternat oatiat Board..of.Governors and will pr: of Accrem.ttattan eaccreditation.:Services a cer.:0 cge of coMpfetion 4:O.:Ong w7.4inu.ing::edigittiojz :6Q.0461)Ork.: • • . . . • . : . . :Tarnpc FL US007.000 -7-Hotir."Natiorial Uniforrt.1-Standard8:.:of ApOraiai Practice ,(USPAP) Update; • • ' • , ••" .,• cfie 6•yratif•s:and nuntstrahve rates .• • •• •• • • • • ' ..* . • .. • . • .. . ..&.triininip this.:ceriifte.4iesqfeoiitpation• 4. 'n_•ac•a. :i.!4.•sliltirtyliciehi;vine achiciier14•profsiforta4piir;qsaf'04u*Dit. ' • • • . — . .. ' ''. • - • ' .. ••:•:•••••• . ••• •.• • •If is cr. c*ijicatt- eicOpriaiiorifor ait.4vicrucifcourse,- in- iiirikiii„st to: the ap.drir of 11 distir*iiriifessidricif is:ri01"tiicir. • . . , . . . .- • . - . • ' iiigick-f.o.i?4C0e 6-astiCpn ike iNiiisi;t:calsifiLL.tion pro'ci,is.-A.ccaivingCy, kkisCertifieate.,dci•g-tzot conngti- airt6aii:).::- . . . . .. . . . ..... .: . for: art ilid-lidiftUittO &itri ifi•eriis 4rod..byt..iO,ifie.iii:6i'es er4'-ijeci:Ac.cii•eist. Ts- 4•q•uafified appfaiier, tuitfiqut kaviitefirst .. . • . • ... . • . - •:••• • - --: - • • • • ,....... .. .... ..:,....: .,.......altailf•e44fiNcegiasite,gdigc4ipt4,0*iiq:ncfcFin•O•eggfjcznirkii••,414eve,•axrp.A.c.sidnat designation in tke . . .. • . . • ' • ' : ' '... • . . •• • . 'ptczfic appra- ' air dsctpfizcTegutterffortni stibiect engagenlent. .. . _ . . . • • . : . . '''. -... '.. ' ' •• . ' • - .--s:gifict SeetkelardAtiestect. . . • . .. . . -.: . • .:-.. .. • 0.124:126i.8. • . :. . .13arsuPF. CfilelOpttultti Offieer . . . . ' 'ASA orteriu!tionat,E4eatidtt Coratidrin }eyadCuty,/DO :Citrus td/\\ } Duval COurr.ty,2b66, 200940ip)0 3 1\ Hernando County;; 1 1 Indian Riverunt S Mam-ad o•(�/ $ 1 §6s gtd§§� 2015:101,8` \O c)la unt1 qd $:/ Pa |& Beach Ctuntry; }002 2018§ Pasco County,'21 0$/\ 8PECIAL:11441STRA1"1:;R2ECOMIMENDE,'D:.b.ECiSIOIV... UA8•Petition •Nos..ipl, bateof Hering::. ;'... s;: Attendees:.: : Pi ope-ty:Appra ser • Apps se'r: . T .'Petitioner/Agent::: Did not Atte id. B&Sic and Underlyirig;Faacts : • Th• e subt, ecgfthe:hearin •�is:the Tangible Personal :Propeirty�(TPP)'..of ioeation::'' wittiloilleja Coulity€ fhere:isone..0etition included in this report The Petitioner/Agent indicated:that. • they did not: :wish to attend .t:he hearing, but Would': like= their evidence.to; .be considered:. (Ru e;112D 9.024(9)(a), F A;C.:.;A.I3earing.without one ofthe:.parties.in attendance preventsthe opposing party from • cross-examination in.,determiningthe.sufficiency ofthe evidence ofthelnon=.app:earing.party ,(Rule::12D= 9.02.4(11),, i 'AcC.::.; bc'6hearing.:,was:comrraerced .a:nd:.the-; Property Appraisers'(PA) were .sworn :Ther;: .Special- Magistrate gave a short overview of -:the 'procedures acid reed :an openi..rig.statement.:..(Rule.:.: 1.2D.9.024(4):& (6), F.A:C' Theis first issue.:to'.deterrriine whether. the PA establish ed: a Pres irript on of correctness. (Rule 1,2D 9.0240), F A C, Both1parties are responsible for presenting; relevant nd credible. evidence to"support their'yaiues'.:.,':After:.feview, the. ,S pec al. :Magistttate,.must:cons:ider c.the.:. weight 9f;.the:evidence•:to':.a- . standard of proof under F 5..194 301:and .110e.12D=9 025.(3)(b), F.A.C.. which is"preponderance. of the - evidence" Prop ert'-A raiser(PA The•PAgave-an opening statement aead the assessed value for;:the;i etttias;follows: nd ron, - . Petitioh°No The 525,000.exemption wll.be:613plied.to:the assessed value: The PA. presented>.bindersevidence.to-,be.'reviewed.::The:PAread:into::the:ieeo�d-their. process for.-. each of. the 8th criteria consideration:and compliance with professionally: accepted appraisal.`practices .through:.mass appraisal: (P:5': '193 01:1)r;The. PA considered tale three approaches to.value and.;. works • toward: uniforkmty:;in jassessingother taxpayers: within Countyi :Also iricluded:'in;these binders _ ;: are the .Tarn notices,; eturns :Account beta. Sheets: (record; arils); correspondence, life' assignments: for- Orange County and DOR, Present Worth Tables,' Darden l incl udgment,: Market:Stud es, site,ii spection; :photos.and previous VAB:tlecisions. lThe.PA stated. that they;acceptedhthe returns'. as:.filed.:Wh'en filing• the'Returns, thePetiiner/Agent. used.basic descrptionsorporttie• assets. • '.The PA discussed thei':market studies used,to calibrate their depreciation schedules.'. When necessary;:: - th.e PA will: adjust the% '.lives.to'cohforrri to. nevi: market data They requested frorii'the.Petitioner/Agent; With regard .to ...the: Arden :.judgement, .the P,4: reques eci.; th4 the; S ecial (Vla istrate--:' attention.to`.Nos:'-24; 2$;''26, 29,.and30;• . : • * ' p g ,pay:specifit.�.:� • • • . They •.reaffirmedtheiri cornPliance.with:pSrofessionallY:.:.a.0,0, a. t; e;d• 'a•.psIial .se�.ndard, USPAP, :8t: •Critni a..and •exchange ofeidence peFoda tatutes 1301.1nd194 01;4): In the Facts-:..4:Compliance : • Section of.:Volume::i?-the PA describes Irl •detail.. how each of 8 criteria of.:F S. Section 193.011. i: s' considerd. • . • 1p. developing.t;he;comparabaes.presented :the:PA.uses..:theTPP;returns.and•.0 fed sal. r._ ... t .. $ . es of exact•;rriotlels;•>>� .. The PA stated thai County's Present Worth Tables always'trendllower than those recommended by the :Florida: D•epartnient of Revenue Their.market. tudies include:varioustypw of:assets, businesses. so d, supermarkets, square ..footage' and warehouse data', Photos were provided .with •some ;of alje, .. studies. • The warehouse study data relates to- A site'.Thspection was::. .: •performed in 2017 and included rn the PA's evidence The :PA:stated`that this is the.. first year. that •; . IiEnitations;wereplated on_ the;site:inspeetions..:, The: PA performed telephone,:interviews"with dealers; li ied:in the:,mod:el developed. by `' _The dealer. responses.. are•pr'esented in the; rebuttal' section, along with .comparable data from and PA: . .7fie• dealers were asked:about clew/used.pricing, shipping a:nd taxes Most of the dealers, operate in"the .new market.ar. d:do not supply,.the. niajor chains The:shipping .data frorr the model uses as the.' base, not County:. Th:s:data puts into;,question the pricing used in the model and applied by: the Petitioner/Agent to establish their requested. values.: None, df the•dealelrs/suppliers :were from the focal:. market.: :A:sphotos..were,:preserited,.the PA could not confirm that Site m$p.ection was..performed; by MIMS asstated m tXie Cerfifieatrort., ' .. The :PA.read.•a:iclosing statement. •:The:•.PA believes t at they:ha'e:compll'ed with: DOf7; •,County :•and • professional appraisal': practices,`,procedures and Standards. °Therefore, fife evidence. presented.:,.: •shows•thatthe• presumption: of correctness fias been rrraintained: loci°that.the; PA's,evldence' :roves. b .a: : preponderance of the ,evidence that their jusk;value methodology complies with:: F:S: �9 :01 i F.$. 194.301. The PA's evidence:was accepted and;wrll be considered ;`• • ; •. . •Petitioner/Agent:....:..: • Petitioner/Agent,did ndt,attend but.:requested that•evidence presented be.consideretf:• Their. evidonce .• :- includes a Letter stating:;thet.,they will not attend,: an•Affidavit for Protest Hearing, spreadsheet with Appraisal Value .and Taxpayer's • Opinion,, various. rriodels,"from l valuation tables using models, • DOR Answer nef,. DORZ TPP. GuidelinesIndex to Le al<Authorities,.:Deposition. by :Stephen Barreca (1/1/2001);;•disG'marked'."Appraisals baa.ekup"•and value. cajculation,pages-by Site Code and asset .• specific.. •••.: The Special: Magistrate.''r'ead idto the record.the yaides indicated; iri th'e;Petitioner/Agent's request Petition.No: -.� �• • There was one PPetitioiri appealed. `The Petitioner/Agent used'a model developed by;� and applied gthe Percent Remaining Value:(PRV) to a spreadsheet shown iri'Section.4.of.their.; data. Tile spreadsheet is broken.'down by Site Code (Store locafioh) and asset'.d s.criptiorir: Each assef.:.' description's. reported cost. was•indexed' to -kap cedebt: Cost Newbyia factor.: of 1,00:' The.use factor does. not change the Reported Cost and • does not establish;Repiacement Cost: New:. -No data was . :....presented showing source of Index,.factor Then, a•••percent good factoTr was applietl.to'•determinetheir indexed. market value• No photos were includediii the report `TheiP;etitioner%Agent's. evidence vias ' • accepted.and.will be: co.risid•eredt:•: :Find'iri> s:of,Fact::' All- of the evidence••was`adrrlitted and cortsideretl; Rules 120-9:025, 120 9', 7 F:A.Cr.and ;UOR Teaming Module•:11, •discuss admitted;- relevant and 'sufficiency,.of .evidence, a prig with th'e.'standard:of proof being '.preponderance °ofalso discusses' evidence being admissible but not nece'ssa.rilysufficieht ':. •; The..PA:believes;thafaf?ey Have ow *.di. 'Cot •an ..: a c • '. . ures ... . °,.daprofessronai appraisal practices;., .� procedand_standards They also:believe that.the presumption.of dorrectriess has;bee.n main'ta,ined.. . and..that their evidence proves by a preponderance of the evidence tl at:tl eir. just Value methodology •complies with:.F.5, 1 011'$e F S, 4.94.1"84.... The" depreciationsched_ulesi testirm.oriy, site visits; .photos;' returns, studies, arid; comparables presented by the PA show thattfiey hav followedthe procedures and • guidelines: • . '' : According.to: the :.retu n, thel.'ages ofthe.a_ssets:.range fr(* .. . .:Therefore, this .:puts into. -.: •• question-how:the older,.assets were treated.within the•model The:.model classifications/NUL•ranges are from 3'=-15.years.only..:::On:'Page 3 of he modeli:the"Appraiser states that was hired to_develop.a ` valuation' model, (not ai appraisal) a:nd that the model doesnot:;arrive at. -a value or.raiige: of: values• for an asset.. The Appraiser stat4that the model is designed for the;Client to.:arrive at an. estimate of .fa ir;•••' marketvalue by applyiiig the Percent RemainingValue (PRV)tablestothe:cost-new.:. • .As the Petitioner'.Ageni did�;not:attend :� uest'o i . v /,,g.-,,._ _• ,q .) . s with.regardto.Cheir euidenct could not be.arisvieretl,';:. '••Relating: to 'tele spreadsheet by Site::.Code,, the concerns 'are the source of tfieir.;'index factor, asset classification comparrsoh betv�ieerl;the .model and. their asset description 'and:.ciarifcation of .,. percent': good.• factors used';.by .and petitioner/Agent on detail.ed: asset list: '-Neitheir•..the: Petitioner/Agent nor .discusses how; assets older.`than .::15 years are treated:, ' IIn•the asset '' classification: by'.r signage is given a -'Normal Usefui'.lifeof 5 years.: Based`,on. the review of.the ' returns, the: age;; of the{some of the signage goes back:as far ash the Petitioner/Agent:Taxpayer's-::: ':Opin.ion and:: Appraisal.yalue arethe,same figures As mientioned..by'the PA; they. requested' the work- ', ;flies to. support the 1 LLmodel but.did not' receive' any such-'da'ta. The majority:of dalers' listed;in•tf-e report from relate to restaurant/warehousew style assets No data: was presented support' the;';:. ..percentages ued,for the EDP,.offipe'.equipment and furniture. shown oji'the spreadsheets Ali; ofPOP.'` • equipment was:given"ata year: NUL. (includes POS systems, compuUP• ters, SJ;rrioriitors, printers, barcode. ;scanners; Servers, routers and'.forklift'batteries).' The deaLef .contactd et for the •NUL of these types: of• 'assets is,a restaur:antsupplier .Thi$ sarrle •dealer is used:for,..systern. s,:copiers and. securitysystems.. The ..spreadsheet• inclucbs an , fie rimed cost :.:' (Reported cost $ i), ;(Reported cost �; fee orted cost' (Re orted • p:. 'Cosi$ ( eported,cost Re orted ( . p:.• ,;::;cosi $ „ar)d' ... >� ......:.. �";� :. . _.. .. '(Reposed; cost�.$�)::'��Afl of thrse.� ":.line°i ni's have: been'gi ren -'a 10 year: NUL..; ln. reviewing;;the NUC asset Classifications:•established.by... ` i :(Page:;19),:t} Asset;typesdescribed:abpve are: not°anclud.ed: questiiin, how the Petipt over/Agent made the detoiiiootOpc. Cowicfusions:ofLaviw`-: Based ...on'the: evid.en0,.::festi.nlony•.an.Fd nd presuf ngs..of:.:r pct .detailed, above; 'the PA has:est blished a.. ..,the. tion , p of;cortectness A$ t ieiitioned above, the evidence p.resented,by:;the:petjtionerjAgent:.had:: .several .questions which `could:: not:be clarified;::':Tf erefore;::.their use o'f the model to develop their ; Market Value does not meet.the stand rd of proof ("prep.onderance of,fhe:';evidence'`..F.S 194.:301):or:.' sufficiency to•avercorne the PA's•presumption'or.just value; .: , ' .'.As the presumption was ni t overeome :by:the Petitioner/Agent:and thestandard:' of proof was not met, the..PA's.market'velue$ are upheld p'er the;:DR 485V and the Petitions;are denied. F.A.C. 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 (hereinafter referred to as "SPECIAL MAGISTRATE"), on WITNESSETH: 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. - 90 - 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. Hailer 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 Depaitinent 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. - 91 - 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 servicesrendered through the effective date of termination. All fmished 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 designeedetermine 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. - 92 - kORI01". 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 aunty, Florida. 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 VALUE ADJUSTMENT BOARD OF INDIAN RIVER COUNTY, FLORIDA , Chairman VAB Approved: WITNESS: Attest: JEFFREY R. SMITH, Clerk of Circuit Court and Comptroller By: Deputy Clerk ATTACHMENT: Exhibit "A" Approved as to form and legal sufficiency: Michelle Napier, Esquire, Legal Counsel to Indian River County Value Adjustment Board - 94 - 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 «rate » 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. - 95 -