HomeMy WebLinkAbout09/14/2020JEFFREY R. SMITH, CPA, CGFO, CGMA 4
Clerk of Circuit Court & Comptroller >
Clerk to the Board and Value Adjustment Board
180127th Street
pRIpA
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.or2
VALUE ADJUSTMENT BOARD (VAB) ORGANIZATIONAL MEETING
COUNTY ADMINISTRATION BUILDING "B" B1-501
MONDAY, SEPTEMBER 14, 2020 @ 11:30 A.M.
The Value Adjustment Board (VAB) of Indian River County, Florida, met on Monday,
September 14, 2020 at 11:30 a.m., in the County Administration Building, 1801 27th Street,
Building A, Room 102, Vero Beach, Florida. Present were Commissioners Joseph E. Flescher
and Tim Zorc; and participating via Zoom was School Board Member Jacqueline Rosario; and
Business Citizen Member Todd Heckman.
Also present were VAB Attorney Michelle. Napier (participated by Zoom); Clerk of the
Circuit Court and Comptroller Jeffrey R. Smith; VAB Clerks Terri Collins -Lister and Randi
Wardlow. Participating via Zoom from the Property Appraiser's Office was Mickey
Umphrey and Janine Hicks.
1. CALL TO ORDER
Chairman Tim Zorc called the meeting to order.
2. INVOCATION — Clerk of Court & Comptroller Jeffrey R. Smith
Clerk & Comptroller Jeffrey R. Smith delivered the Invocation.
3. PLEDGE OF ALLEGIANCE — Vice Chairman Joseph E. Flescher
Vice Chairman Joseph E. Flescher led the Pledge of Allegiance to the Flag.
2020 VAB Organizational Meeting Minutes Page 1
September 14, 2020
4. ELECT CHAIRMAN AND VICE CHAIRMAN, PURSUANT TO F.S. 194.015
The Chairman Shall Be A Board Of County Commission Member
Chairman Tim Zorc announced that this would be his last meeting with the Value
Adjustment Board and being that the Chairman must be a Board of County Commission
Member, he nominated Commissioner Joseph E. Flescher for Chairman.
194.015 of the Florida Statutes "There is hereby created a value adjustment board for each county,
which shall consist of two members of the governing body of the county as elected from the membership of
the board of said governing body, one of whom shall be elected chairperson"
MOTION WAS MADE by Commissioner Zorc, SECONDED by Citizen Member
Heckman, the Board, by a 4-0 vote elected Commissioner Joseph E. Flescher as
Chairman of the Value Adjustment Board for the Tax Year 2020.
MOTION WAS MADE by Commissioner Zorc, SECONDED by School Board Member
Rosario, to elect Citizen Member Heckman as Vice Chairman. There were no other
nominations for Vice Chairman.
Chairman Flescher CALLED FOR A VOTE and the Board, by a 4-0 vote approved to
elect Citizen Member Heckman as Vice Chairman of the Value Adjustment Board for
the Tax Year 2020.
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 ................... I
For information only, no action required.
6. APPROVE VALUE ADJUSTMENT BOARD MINUTES
A. VAB Final Meeting Minutes of May 20, 2020............................................................2-5
ON MOTION by Commissioner Zorc, SECONDED by Vice Chairman Heckman, the
Board, by a 4-0 vote approved the VAB Final Meeting Minutes from May 20, 2020.
2020 VAB Organizational Meeting Minutes Page 2
September 14, 2020
7. APPROVE RESOLUTION SETTING THE FILING FEE TO BE NO MORE THAN
$15 PER PARCEL FOR THE 2020 PETITION FILING PERIOD, PURSUANT TO F.S.
194.013.
A. VAB Resolution 2020-1.................................................................................................6-7
ON MOTION by Commissioner Zorc, SECONDED by Chairman Flescher, the Board,
by a 4-0 vote approved the Value Adjustment Board Resolution 2020-11 setting the filing
fee for the 2020 petition filing period, as presented, and pursuant to F. S. 194.013.
8. APPOINT THE FOLLOWING ATTORNEY APPLICANT TO SERVE AS SPECIAL
MAGISTRATE FOR EXEMPTION/CLASSIFICATION/TAX DEFERRAL
HEARINGS, PURSUANT TO F.S. 194.035
A. Claudette Pelletier, Esq . ............................................................................................ 8-13
ON MOTION by Commissioner Zorc, SECONDED by School Board Member Rosario,
the Board, by a 4-0 vote approved the appointment of Attorney Claudette Pelletier as an
as the Attorney Special Magistrate for exemption, classification, assessment difference
transfers, and tax deferral hearings for the VAB 2020 tax year.
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 Commissioner Zorc, SECONDED by Citizen Member Heckman, the
Board, by a 4-0 vote approved a rate of pay not to exceed $125.00 per hour, to be paid
to the Attorney Special Magistrates for the VAS 2020 tax year.
10. APPOINT TWO (2) OF THE FOLLOWING APPRAISER APPLICANTS TO SERVE
AS SPECIAL MAGISTRATES FOR REAL PROPERTY VALUATION, PURSUANT
TO F.S. 194.035.
A. Stephen Neill, MAI................................................................................................... 14-21
B. Juliana Young...........................................................................................................22-30
C. Steve Boyle.................................................................................................................31-46
Terri Collins -Lister, VAS Clerk, requested the Board approve one (1) Special
Magistrate and an alternate Special Magistrate for the 2020 VAB Season to cover
hearings with repeat petitioners/agents from the previous VAB seasons and to cover
potential conflicts of interest.
2020 VAB Organizational Meeting Minutes Page 3
September 14, 2020
Commissioner Zorc MADE A MOTION to appoint Steve Boyle as the Appraiser Special
Magistrate for the VAB 2020 tax year, SECONDED by School Board Member Rosario
for discussion.
VAB Clerk Terri Collins -Lister acknowledged that Steve Boyle met the qualifications to
serve as a Special Magistrate on the VAB. She commented that Mr. Boyle had
represented petitioners who had appealed their assessments before the VAB in the past.
He was aware and agreed to recuse himself from hearing appeals from previous clients,
clients represented by his son, or to recuse himself from hearing appeals on properties
he had previously appraised.
The VAB sought and received Attorney Michelle Napier's opinion regarding Mr. Boyle
representing the VAB as a Special Magistrate. She stated it was the Board's duty to
avoid a conflict and the appearance of a conflict.
A discussion followed concerning the VAB being completely transparent, avoiding the
appearance of a conflict, and making sure that Special Magistrates recuse themselves if
a member of their firm represents an appeal of a property in the County in which the
magistrate serves.
Commissioner Zorc sought and received information from the VAB Clerk on the process
of verifying there was no conflict of interest between the Special Magistrate and the
petitioner. A lengthy discussion followed with the Board expressing their concern that
Mr. Boyle's involvement in the VAB process could appear as a conflict of interest.
Chairman Flescher CALLED FOR A VOTE and the Board, by a 1-3 vote (Chairman
Flescher, Vice Chairman Heckman, and School Board Member Rosario opposed), the
motion failed.
ON MOTION by Commissioner Zorc, SECONDED by Chairman Flescher, the Board,
by a 4-0 vote approved to appoint Stephen Neill, as the Appraiser Special Magistrate
and Juliana Young as an Alternate Appraiser Special Magistrate for the VAB 2020 tax
year with the caveat that all Magistrates would be notified that they must recuse
themselves from hearing an appeal in which a member of their firm had previously
represented the petitioner.
VAB Attorney Napier reiterated that the Florida Administrative Rules require the
Special Magistrate to recuse themselves if there is a conflict of interest. Commissioner
Zorc wanted to make sure the Magistrates were notified that any member of their firm
was subject to the rules if they had represented a client that appealed before the VAB.
2020 VAB Organizational Meeting Minutes Page 4
September 14, 2020
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 Commissioner Zorc, SECONDED by Citizen Member Heckman, the
Board, by a 4-0 vote approved a rate of pay not to exceed $105.00 per hour for all
Appraiser Special Magistrates for the VAB 2020 tax year.
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................................................................................................47-61
ON MOTION by Commissioner Zorc, SECONDED by School Board Member Rosario,
the Board, by a 4-0 vote approved the appointment of Pamela Andrea as Special
Magistrate for Tangible Personal Property hearings for the VAB 2020 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...................................................................62-67
ON MOTION by Commissioner Zorc, SECONDED by Chairman Flescher, the Board,
by a 4-0 vote 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 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 Commissioner Zorc, SECONDED by Chairman Flescher, the Board,
by a 4-0 vote 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).
2020 VAB Organizational Meeting Minutes Page 5
September 14, 2020
15. DESIGNATE THE VAB ATTORNEY TO REVIEW ALL SPECIAL MAGISTRATES'
RECOMMENDATIONS FOR LEGAL SUFFICIENCY.
ON MOTION by Commissioner Zorc, SECONDED by Chairman Flescher, the Board,
by a 4-0 vote 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 Commissioner Zorc,
the Board, by a 4-0 vote 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
2020-2021 VAB INVOICES ON BEHALF OF THE FULL BOARD.
ON MOTION by School Board Member Rosario, SECONDED by Vice Chairman
Heckman, the Board, by a 4-0 vote approved the VAB Chairman to review and authorize
payment of VAB invoices on behalf of the full Board.
18. OTHER BUSINESS
Clerk of the Circuit Court and Comptroller Jeffrey R. Smith spoke on behalf of the
Property Appraiser's Office and the Tax Collector's Office on the issues involved when
there is a delay in the VAB Process. He asked for the cooperation of all the parties in
getting the work done timely.
The VAS Clerk announced the deadline to file a Petition with the VAB was September
4, 2020 without a Good Cause. She stated that 141 petitions had been filed with the VAB
and there were four (4) Good Cause Petitions pending. She confirmed that hearings on
the appeals would start sometime at the end of October and end the first week of
December.
2020 VAB Organizational Meeting Minutes Page 6
September 14, 2020
19. PUBLIC INPUT
20. ADJOURNMENT
There being no further business, the meeting adjourned at 12:43 p.m.
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VALUE ADJUST NT BOARD �= ;
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ner Joseph . Flescher, VAB Chairman <20' 1 ' Q5
15, 2021
ATTEST:
Jeffrey R. Smith, Clerk of Circuit Court and Comptroller
By: Jam.
Terri Collins -Lister, VAB Clerk
2020 VAB Organizational Meeting Minutes Page 7
September 14, 2020