HomeMy WebLinkAbout07/01/2019 (2)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) ORGANIZATIONAL MEETING
COUNTY ADMINISTRATION BUILDING A1-102
MONDAY, JULY 1, 2019 @ 11:30 A.M.
The Value Adjustment Board (VAB) of Indian River County, Florida, met on Monday, July 1,
2019, at 11:30 a.m., in the County Administration Building, 1801 27th Street, Building A, Room
102, Vero Beach, Florida. Present were Chairman Joseph E. Flescher; Vice Chairman Tim
Zorc; School Board Member Jacqueline Rosario; and Business Citizen Member Todd
Heckman and Homesteaded Citizen Member James A. Kordiak participated via telephone;
therefore, was not eligible to vote.
Also present were VAB Attorney Michelle Napier; Clerk of the Circuit Court and
Comptroller Jeffrey R. Smith; VAB Clerks Terri Collins -Lister, Rhonda Zirkle and
Jacqueline Rizzo. Present from the Property Appraiser's Office was Attorney for the
Property Appraiser Canda Brown; Chief Deputy Mickey Umphrey; and Real Estate
Appraiser Robbie Fox.
1. CALL TO ORDER
Chairman Joseph E. Flescher called the meeting to order.
2. INVOCATION — Clerk of Court & Comptroller Jeffrey R. Smith
Clerk & Comptroller Jeffrey R. Smith delivered the Invocation.
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July 1, 2019
3. PLEDGE OF ALLEGIANCE — Commissioner Joseph E. Flescher
Chairman Joseph E. Flescher led the Pledge of Allegiance to the Flag.
4. ELECT CHAIRMAN AND VICE CHAIRMAN, PURSUANT TO F.S. 194.015
The Chairman Shall Be A Board Of County Commission Member
Chairman Flescher opened the floor for nominations for Chairman.
MOTION WAS MADE by School Board Member Rosario, SECONDED by Citizen
Member Heckman, to elect Commissioner Tim Zorc as Chairman. There were no other
nominations for Chairman.
Chairman Flescher CALLED FOR A VOTE and the Board, by a 4-0 vote (Kordiak not
eligible) approved the election of Commissioner Tim Zorc as Chairman of the Value
Adjustment Board for the Tax Year 2019.
Chairman Zorc opened the floor for nominations for Vice Chairman.
MOTION WAS MADE by Citizen Member Heckman, SECONDED by School Board
Member Rosario, to elect Commissioner Joseph E. Flescher as Vice Chairman. There
were no other nominations for Vice Chairman.
Chairman Zorc CALLED FOR A VOTE and the Board, by a 4-0 vote (Kordiak not
eligible) approved to elect Commissioner Joseph E. Flescher as Vice Chairman of the
Value Adjustment Board for the Tax Year 2019.
5. INTRODUCTIONS & CONTACT INFORMATION
A. Introduction of Board Members/Board Clerk
Introductions were made by all present.
B. Board Members list and designated Board Clerk's contact information 1
Value Adjustment Board (VAB) Clerk Terri Collins -Lister provided the Board
members with a copy of the contact information list, which is also accessible on the
Clerk's website.
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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
ON MOTION by Citizen Member Heckman, SECONDED by Vice Chairman Flescher,
the Board, by a 4-0 vote (Kordiak not eligible) approved the VAB Final Meeting Minutes
from March 25, 2019 and the VAB Second Final Meeting Minutes of April 3, 2019.
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
ON MOTION by Vice Chairman Flescher, SECONDED by Citizen Member Heckman,
the Board by a 4-0 vote (Kordiak not eligible) approved the Value Adjustment Board
Resolution 2019-1, setting the filing fee for the 2019 petition filing period, as presented,
and pursuant to F. S. 194.013.
8. APPOINT ONE OF THE FOLLOWING ATTORNEY APPLICANTS 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
ON MOTION by Vice Chairman Flescher, SECONDED by Chairman Zorc, the Board
by a 4-0 vote (Kordiak not eligible) approved the appointment of Attorney Karen
Wonsetler and Claudette Pelletier as an Alternate, as the Attorney Special Magistrates
for exemption, classification, assessment difference transfers, and tax deferral hearings
for the VAB 2019 tax year.
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9. SET THE RATE OF PAY FOR ATTORNEY SPECIAL MAGISTRATES
Rate of pay for Attorney Special Magistrates is $125.00 per hour.
ON MOTION by School Board Member Rosario, SECONDED by Citizen Member
Heckman, the Board by a 4-0 vote (Kordiak not eligible) approved a rate of pay not to
exceed $125.00 per hour, to be paid to the Attorney Special Magistrates for the VAB
2019 tax year.
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 56-61
B. Juliana Young 62-70
C. Charlotte Stahlberg 71-76
Terri Collins -Lister, VAB Clerk, asked the Board to approve two (2) Special Magistrates
and an alternate Special Magistrate for the 2019 VAB Season to cover hearings with
repeat petitioners/agents from the previous VAB seasons and to cover potential conflicts
of interest. After the Board reviewed and commented on the Special Magistrate
Applications, the following action was taken:
ON MOTION by Citizen Member Heckman, SECONDED by Vice Chairman Flescher,
the Board by a 4-0 vote (Kordiak not eligible) approved to appoint Stephen Neill, and
Charlotte Stahlberg, as the Appraiser Special Magistrates and Juliana Young as an
Alternate Appraiser Special Magistrate for the VAB 2019 tax year.
11. SET THE RATE OF PAY FOR APPRAISER SPECIAL MAGISTRATES
Rate of pay for Appraiser Special Magistrates is $105.00 per hour.
ON MOTION by Vice Chairman Flescher, SECONDED by Chairman Zorc, the Board
by a 4-0 vote (Kordiak not eligible) approved a rate of pay not to exceed $105.00 per
hour for all Appraiser Special Magistrates for the VAB 2019 tax year.
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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
ON MOTION by Citizen Member Heckman, SECONDED by School Board Member
Rosario, the Board by a 4-0 vote (Kordiak not eligible) approved the appointment of
Pamela Andrea as Special Magistrate for Tangible Personal Property hearings for the
VAB 2019 tax year at a rate of pay of $105.00 per hour, with a maximum reimbursement
of $100.00 per day for lodging, plus mileage at the State approved rate.
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
ON MOTION by Vice Chairman Flescher, SECONDED by Citizen Member Heckman,
the Board by a 4-0 vote (Kordiak not eligible) authorized the Chairman to execute a
contract for each appointed Special Magistrate on behalf of the full Board.
14. DESIGNATE THE VAB ATTORNEY TO MAKE THE 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).
ON MOTION by Citizen Member Heckman, SECONDED by Vice Chairman Flescher,
the Board by a 4-0 vote (Kordiak not eligible) approved to designate VAB Attorney
Michelle Napier to make the determination for all good cause reviews on behalf of the
full Board, pursuant to DOR Rules 12D -9.015(11)(D), 12D-9.019(5), and 12D-9.021(6)
and (7).
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15. DESIGNATE THE VAB ATTORNEY TO REVIEW ALL SPECIAL MAGISTRATES'
RECOMMENDATIONS FOR LEGAL SUFFICIENCY.
ON MOTION by School Board Member Rosario, SECONDED by Vice Chairman
Flescher, the Board by a 4-0 vote (Kordiak not eligible) approved to designate the VAB
Attorney Michelle Napier to review all Special Magistrates' recommendations for legal
sufficiency.
16. DESIGNATE THE VAB ATTORNEY TO PROVIDE SPECIAL MAGISTRATE
ORIENTATION ON HEARING GUIDELINES, EVIDENCE EXCHANGE, A
REVIEW OF THE FLORIDA ADMINISTRATIVE CODE AND CURRENT
PRACTICES AND PROCEDURES.
ON MOTION by School Board Member Rosario, SECONDED by Citizen Member
Heckman, the Board by a 4-0 vote (Kordiak not eligible) approved to designate the VAB
Attorney Michelle Napier to provide Special Magistrate Orientation on Hearing
Guidelines, Evidence Exchange, a review of the Florida Administrative Code and
Current Practices and Procedures.
17. APPROVE THE VAB CHAIRMAN TO REVIEW AND AUTHORIZE PAYMENT OF
2019-2020 VAB INVOICES ON BEHALF OF THE FULL BOARD.
ON MOTION by Vice Chairman Flescher, SECONDED by Citizen Member Heckman,
the Board by a 4-0 vote (Kordiak not eligible) approved the VAB Chairman to review
and authorize payment of VAB invoices on behalf of the full Board.
18. PUBLIC INPUT
Canda Brown, Attorney for the Property Appraiser's Office, brought up a case that has
been pending for approximately nine years in Bay County regarding the eight factors
that are under consideration establishing the value under the Florida Statutes 193.011.
She stated that the case had been settled in mediation, but nobody knew the outcome.
VAB Clerk Lister reported that the Truth in Millage (TRIM) Notices would be mailed
out on August 12, 2019, the deadline to file a Petition was September 6, 2019 and that
the hearings would begin in mid-October.
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19. ADJOURNMENT
There being no further items, the meeting adjourned at 12:07 p.m.
VALUE ADJUSTMENT BOARD
CQmnriSsineij Tim Zorc, VAB Chairman
Approved: May 20, 2020
ATTEST:
Jeffrey R. Smith, Clerk of Circuit Court and Comptroller
CAttk k.
Terri Collins -Lister, VAB Clerk
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