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05/26/2021
JEFFREY R. SMITH, CPA, CGFO, CGMA Clerk of Circuit Court & Comptroller Clerk to the Board and Value Adjustment Board 180127t' Street Vero Beach, FL 32960 Telephone: (772) 226-1916 Fax: (772) 978-1857 E-mail: Axia@clerk.indian-river.org Web address: httu://Clerk.indian-river.org AGENDA VALUE ADJUSTMENT BOARD (VAB) SECOND FINAL MEETING COUNTY ADMINISTRATION BUILDING "A" A2-511 (Limited Capacity) BOARD MEMBERS Joseph E. Flescher, Chairman Joseph H. Earman, County Commissioner Todd Heckman, Vice Chairman & Business Citizen Member Jacqueline Rosario, School Board Member, District 2 Peggy Jones, Alternate School Board Member, District 3 Rick Wykoff, Homesteaded Citizen Member 1. CALL TO ORDER 2. INVOCATION - Jeffrey R. Smith 3. PLEDGE OF ALLEGIANCE - Chairman Joseph E. Flescher 4. INTRODUCTIONS 5. APPROVE RENEWAL OF THE AGREEMENT BETWEEN INDIAN RIVER COUNTY VALUE ADJUSTMENT BOARD AND MICHELLE NAPIER FOR LEGAL SERVICES, PURSUANT TO DOR RULE 12D-9.013(1) (C). A. Attorney Contract..................................................................................................1-4 Value Adjustment Board Final Meeting Agenda - 2020 Tax Year May 26, 2021 Page 1 6. APPROVE AND ADOPT THE SECOND SPECIAL MAGISTRATES' RECOMMENDATION AS THE VALUE ADJUSTMENT BOARD'S DECISION AND AUTHORIZE DISTRIBUTION OF FORM DR485V, PURSUANT TO SECTION 194.032, F.S. A. Special Magistrate Recommendation for Petition 2020-019 ............................5-11 B. 2020 Special Magistrate Recommendation............................................................12 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 2020 ......................................................13 B. Certification Form DR -488 Real Property.......................................................14-15 C. Certification Form DR -488 Tangible Personal Property................................16-17 8. AUTHORIZE THE VALUE ADJUSTMENT BOARD CLERK TO SOLICIT FOR SPECIAL MAGISTRATES IN THE CAPACITY OF ATTORNEY, TANGIBLE, AND APPRAISER FOR THE 2021 VAB HEARINGS. 9. REVIEW AND DISCUSSION OF SPECIAL MAGISTRATE RATE SURVEY AND APPROVE A NEW MAGISTRATE RATE PER HOUR, BUT NOT LIMITED TO ADDING ADDITIONAL INCENTIVES TO RECRUIT AND RETAIN MAGISTRATES FROM OTHER COUNTIES. A. Special Magistrate Survey..................................................................................18-22 10. APPROVE THE REVISED SPECIAL MAGISTRATE CONTRACT A. 2021 Special Magistrate Contract....................................................................23-29 11. REVIEW AND APPROVE THE REVISED SPECIAL MAGISTRATE BILLING SUBMITTED BY JULIANA YOUNG FOR THE 2020 TAX YEAR .................30-34 12. PUBLIC COMMENT 13. OTHER BUSINESS 14. ADJOURNMENT Value Adjustment Board Final Meeting Agenda - 2020 Tax Year Page 2 May 26, 2021 AGREEMENT BETWEEN THE INDIAN RIVER COUNTY VALUE ADJUSTMENT BOARD and MICHELLE D. NAPIER FOR LEGAL SERVICES 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 Michelle D. Napier, Napier & Rollin, PLLC Attorneys At Law, 2066 141h Avenue, Suite 201, Vero Beach, Florida 32960 (hereinafter referred to as "Counsel "), on this 26h day of May 2021. WITNESSETH: WHEREAS, the Board needs the services of an attorney (and not the County Attorney) as provided by Chapter 194, Florida Statutes, for; the purpose of representing the Board, giving legal advice to the Board, attendance at Board meetings and appeals; and WHEREAS, Counsel desires to provide such services to the Board as an independent contractor, WHEREAS, Counsel confirms she meets the qualifications of §194.035 Fla. Stat. (2008) in that she is not an elected or appointed official or an employee of Indian River County; she is a member of the Florida Bar for more than five years; and she shall not represent the Property Appraiser, the Tax Collector, any taxing authority or any property owner in any administrative or judicial review of property taxes during the time she shall serve as Counsel. . NOW, THEREFORE, in consideration of the mutual terms and conditions, promises, covenants and payment hereinafter set forth, the Board and Counsel agree as follows: ARTICLE 1: SERVICES 1.1 The above recitals are true and correct and are hereby incorporated into this agreement. 1.2 Counsel shall perform professional services to the Board as outside, independent contract Counsel. The Counsel's services shall include, but not be limited to the following: a. Attending all meetings of the Board pursuant to Chapter 194, Florida Statutes; b. Providing prompt professional legal advice to the Board including, but not limited to research legal issues and prepare such opinions, memoranda and reports as requested by the Board or the administrative support staff of the Board; c. Counsel to the Board will advise Board members, Board staff and at times, special magistrates on the interpretation and application of relevant statutes, regulations and policies, including Chapters 193 through 196. - 1 - 1.3 Counsel shall be responsible for complying with all federal, state and local rules, regulations, statutes, laws or ordinances, regarding payment for her services under this Agreement, and any reporting requirements there under. Counsel agrees. that she will not display or distribute business cards or otherwise advertise her business while serving as Counsel for the Board. 1.4 During any hours Counsel provides services to Board, Counsel shall devote her full time and effort to the services being performed for the Bod. Counsel shall truthfully and accurately maintain all records and make such reports as the Board .may require. Counsel shall comply with all requirements of Chapter 119 F.S. with all Board matters. 1.5 Should Counsel find that there may be the potential for a conflict of interest, the Counsel shall notify the Board and/or the Clerk to the Board in a timely manner. ARTICLE 2: FEES 2.1 The Board shall pay Counsel the rate of $150.00 per hour for her services, $100.00 per hour for paralegal services and $50.00 per hour for clerical services. 2.2 No travel expenses or travel time shall be paid for routine travel to and from the County Administration Building at 1801 27th Street, Vero'Beach, Florida. Normal office supplies consumed in the course of this project will not be reimbursable. ARTICLE 3: TERM OF SERVICE 3.1 The term of this Agreement shall begin on May 26, 2021 and shall continue for a period of three years, terminating on May 25, 2024. If agreed upon by both the Board and Counsel, this agreement may be extended for an additional two-year period upon giving written notice to Counsel no less than sixty (60) days prior to the original expiration date. Counsel shall notify the Clerk to the Board of any scheduling conflicts so that they may be resolved in a timely manner. It is intended by both parties that Counsel's pay rate is to be negotiable annually, regardless of the contract term. 3.2 This Agreement may be terminated by the Board, with or without cause, by written notice to Counsel of the intent to terminate. Such termination shall be effective immediately upon receipt of such written notice of intent to terminate. Counsel may terminate with or without cause, upon 30 days written notice, to enable the Board to retain replacement Counsel. 3.3 In the event of termination, Counsel shall be entitled to compensation for services rendered and costs incurred through the effective date of termination. All finished or unfinished documents prepared by Counsel shall become the property of the Board and shall be delivered by Counsel to the Clerk to the Board immediately upon the effective date of termination. ARTICLE 4: METHOD OF BILLING AND PAYMENT 4.1 Counsel 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 the services 2 -2- performed and shall include a summary of any amounts previously billed and any credits for amounts previously paid. 4.2 Counsel acknowledges that each billing must be reviewed and approved by the Clerk of the Board or its designee. Should the Clerk of the Board or its designee determine that the billing is not commensurate with services performed, work accomplished or hours expended, Counsel shall adjust billing accordingly. However, Counsel shall be entitled to payment of any portion of a billing not in dispute. 4.3 The Board shall pay Counsel's billings in accordance with Section 218.70 through 218.79, Florida Statues, the Local Government Prompt Payment Act. ARTICLE 5: STANDARDS AND CORRECTIONS 5.1 Counsel shall perform or furnish to the Board her professional services in accordance with the generally accepted standards of Counsel's services and with any laws, statutes, ordinances, codes, policies, rules and regulations governing Counsel's services hereunder. 5.2 Counsel shall, without additional compensation, correct and revise any errors, omissions, or other deficiencies in her work product, services, or materials arising from the negligent act, error or omission of Counsel. 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 Counsel'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. ARTICLE 6: NO CONTINGENT FEES 6.1 Counsel certifies that she has not employed or retained any company or person, other than a bona fide employee working solely for Counsel, to solicit or secure this Agreement and that she has not paid or agreed to pay any person, company, corporation, individual or firm, other than a bona fide employee working solely for Counsel, 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 Beard 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, or any interest herein, shall not be assigned, transferred or otherwise encumbered, under any circumstances by Counsel without the prior written consent of the Board. Further, no portion of this Agreement may be performed by subcontractors or subconsultants without written notice to and approval of such action by the Board. 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 3 -3- party of any breach of any provision, term, condition or covenant shall not be construed by the other party as a waiver of any subsequent breach. ARTICLE 9: GOVERNING AND LAW VENUE 9.1 This Agreement shall be governed and construed in accordance with Florida law. In the event litigation arises involving the parties in connection with this Agreement, venue for such litigation shall be in Indian River County, Florida. ARTICLE 10: INDEPENDENT CONTRACTOR STATUS 10.1 Counsel is an independent contractor and is not an employee, servant, agent, partner or joint venturer of the Board. IN WITNESS WHEREOF the Board and Counsel has caused these presents to be executed in their names, the day and year first above written. - (NAME) Signature of Counsel WITNESS: Attest: Jeffrey R. Smith Clerk of Circuit Court and Comptroller In Deputy Clerk VALUE ADJUSTMENT BOARD OF INDIAN RIVER COUNTY, FLORIDA Joseph E. Flescher, Chairman VAB Approved: 4 -4- il!i FLORIDA DECISION OF THE VALUE ADJUSTMENT BOARD VALUE PETITION Indian River County DR -485V R. 01/ 17 Rule 1213-16.0 02 F.A.C. Eff. 01/17 The actions below were taken on your petition. © These actions are a recommendation only, not final ❑ These actions are a final decision of the VAB If you are not satisfied after you are notified of the final decision of the VAB, you have the right to file a lawsuit in circuit court to further contest your assessment. (See sections 193.155(8)(1), 194.036, 194.171(2), 196.151, and 197.2425, Florida Statutes. Petition # 2020-019 Parcel ID 33402100008000000139.0 Petitioner name PROPERTY TAX PROFESSIONALS, INC Property 239 SPINNAKER DR The petitioner is: ❑ taxpayer of record Z taxpayer's agent address VERO BEACH, FL 32963 ❑ other, explain: Decision Summary ❑ Denied your petition © Granted your petition ❑ Granted your petition in part Value Lines 1 and 4 must be completed p Value from TRIM Notice Before Board Action Value presented by property appraiser Rule 12D-9.025(10), F.A.C. After Board Action 1. Just value, required 1,819,138.00 1,819,138.00 1,105,000.00 2. Assessed or classified use value," if applicable 1,819,138.00 1,819,138.00 1,105,000.00 3. Exempt value," enter "0" if none 0.00 0.00 0.00 4. Taxable value," required 1,819,138.00 1,819,138.00 1,105,000.00 *All values entered should be count taxable values. School and other taxingauthorityvalues may differ. Section 196.031(7), F.S. Reasons for Decision Fill-in fields will expand or add pages, as needed. Findings of Fact (See Attached) Conclusions of Law (See Attached) Recommended Decision of Special Magistrate Finding and conclusions above are recommendations. Juliana Young Signature, special magistrate Terri Collins -Lister Signature, chair, value adjustment 2020-019 Juliana Young 03/31/2021 Date Date of decision Page 1 of 7 -5- Findings of Fact for Petition 2020-019: "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 may be intermingled on the information presented to the Magistrate. The Magistrate will clarify the 100% sale price (Market Value) versus Assessed / Just Value and will not use the term Market Value when Just / Assessed Value is intended. Petition 2020-019, Magaly Rodriquez, 239 Spinnaker Drive Findings of Fact: I Proposed Findings of Fact: A. List of Property Appraisers Exhibits/Witnesses: The Property Appraiser was represented at the hearing by Robert Taylor IRC Property Appraiser, and Eric Barkett, Property Appraiser Attorney. Property Appraiser (PA) evidence included: -List of Evidence -Letter to Petitioner -Copy of 12D-9.020 Exchange of Evidence -Methodology and Considerations by the Property Appraiser - Comparable sales report with four improved residential sales - Subject and Sales location map -Aerial Comparable sales location maps -The subject PA property appraisal field review card - PA property appraisal field review card for the sales -524 So.2d 415 Oyster Point v. David Nolte -467 So.2nd 1041, 10 Fla. L. Weelky 810, Vero Beach Shores, Inc., v. David C. Nolte, as Property Appraiser, Indian River County -432 So.2nd 108, Franklin B. Bystrom, Dade County Property Appraiser, Appellant v. Valencia Center, Inc., Appellee -767 So. 2d 494, Rob Turner as Hillsborough County Property Appraiser; and Larry Fuchs, as Executive Director of the Florida Department of Revenue, appellants, v. Tokai financial Services, Inc., No. 2D 99-1857 - 549 So. 2d 1098, 14 Fla. L. Weekly 2249, Rebecca Walker, as Palm Beach County Property Appraiser, and Allen C. Clark, as Tax Collector of Palm Beach County, Florida, Appellants, v. Donald J. Trump, Appellee -577 So.2nd 573 16 Fla. L. Weekly 225, Ronald J. Schultz, etc., efal., Petitioners v. TM Florida -Ohio Realty LTD Partnership, Respondent -Value Adjustment Board Withdrawal of Petition form B. List of Petitioner exhibits/witnesses: The petition was filed by Property Tax Professionals on behalf of Magaly Rodriquez, property owner. The property is indicated by Parcel ID #33 40 2100608 0000 00139.0, located at 239 Spinnaker Drive, Vero Beach, Florida. The Petitioner was represented by John McDonnald, Property Tax Professionals, over the telephone. Petitioner evidence includes: - Property Tax Professionals, Inc. cover letter -DR-493, Adjustments made to recorded selling prices or Fair Market Value in arriving at Assessed Value, Indian River County, Wesley Davis, with 15% adjustment indicated for all Use Codes Subject Property Record Card -Subject listing information 2020-019 Page 2 of 7 -6- -Florida Realtors Sales reports for the subject and two comparable sales -Subject 239 Spinnaker - 2019 listing information with interior photographs and map -Sale listing at 189 Spinnaker Drive with interior photographs and map -Sale listing 1955 Windward Way listing with interior photographs and map -Phipps & Howell letter representing John Wood regarding 8th Criterion Adjustment, March 26, 2013 C. Summary of evidence presented by the Property Appraiser (PA): The subject property is a residence, located at 239 Spinnaker Drive, Vero Beach, florida. The subject is a two story residence, built in 1984, with 6,701 s.f. living area. Lot size is .55 acres. The property is located on the canal, within the Anchor. The PA Market/Just Value is $1,819,138. The property was purchased July 2019 for $1,300,000. The property appraiser presented sales data for four neighborhood sales in 2019. All sales are located within the subject subdivision, with canal or river frontage. The PA indicated that the sales support 100% Sale Price Market Value, $/sf living area, from $439 to $680 per square foot living area. The sales are concluded to supported a Just Value for the subject at $271/sfla, or $1,819,138. The sales improvements were constructed from 1982 to 2004. Site size is from .38 acre to .69 acre. Living area is from 3,233 s.f. to 5,414 s.f. All sales are indicated to be good quality. All sales include swimming pools. The PA indicated that they reached out to the Petitioner that the PA was willing to reduce the subject Just Value to $1,500,000. They did not hear back from the Petitioner. The Petitioner representative thanked the PA for the potential reduction, but his client felt that he paid an appropriate fair sale price for the property, and wanted to go ahead with the hearing. D. Summary of evidence presented by Petitioner: The petitioner representative presented information supporting the subject sale in 2019 at $1,300,000 and listing / sale information for the subject property. The property was listed for $1,650,000 and sold at $1,300,000. The property was on the market from March 2019 to July 2019. The property is indicated to be in original condition, and was sold as a "renovation opportunity" The Petitioner representative felt that the market information does not support the PA Just Value assessment at $1,819,138, which is a significant increase above the recent sale price of the property. The Petitioner three sales include: -The subject sale, 239 Spinnaker Drive, Sold at $1,300,000, 7/31/2019 -Listed at $1,650,000 3/25/2019 -built 1984 -Property listed as a "wonderful renovation opportunity", priced below recent appraisal. -Water cove views -2 story CBS -5 bedrooms with 6th bedroom roughed -in -Original Condition, pecky cypress walls, fireplace -4 car garage -6,700 s.f. -Swimming pool 105 x 216 lot Photographs show original condition, dated kitchen, tile and vinyl floors $/sf sale price, $194/sfla (square foot living area) Sale 2, 189 Spinnaker Drive -$1,230,000, 12/20/2019 -4,128 s.f. -Single Story, CBK home -swimming pool -large pie shaped lot, 206 x 106 (map indicates limited water front feet, with the large frontage at the road. 0.72 acres, 2020-019 Page 3 of 7 -7- cove view -3 car garage -Built 1995 -Fireplace, dock with lift, enclosed porch $/sf sale price $298/sfla Sale 3 -1955 Windward Way -$1,427,500, 12/20/2019 -4,074 s.f., Wood Frame -Built 1988, original finishes, with wood floors, Mexican tile floors, corrian counters -2 story, fireplace, no swimming pool, large screened porches -New dock and lift -240 x ? Lot, with expansive water frontage -this sale is not in the Anchor, and does not have HOA fees, other than minimal for patrol security and beach access at $355 annually -original but better quality than the subject. -$/sfla sale price $350/sfla The sales have similar original, dated features and are located within the subject neighborhood. The Petitioner felt that the sale price for the subject was a fair market price considering the dated condition of the property, and large living area size that will require a significant cost to improve the property to current market demand quality. PA rebuttal - The PA felt that the subject sale was not arms -length, as it is a trustee estate sale based on DOR qualifications. The PA indicated that the subject property is in good condition from the exterior. The subject view is good. E. Magistrates analysis and finding of facts presented: Magistrate comments regarding arms -length sales are based on information contained in the Department of Revenue's Real Property Transfer Qualification Code Training, Florida Department of Revenue Property Tax Oversight March 2020. "... all.sales should be considered candidates as valid sales unless sufficient information can be documented to show otherwise...." "An arm's length transaction is a sale or lease transaction for real property where the parties involved are not affected by undue stimuli from family, business, financial, or personal factors." FDOR, The Florida Real Property Appraisal Guidelines, 2002, Section 6.12.1, page 20. There is a "Real Property Transfer Code List" This list does not indicate that transfers from trusts to non -related parties qualifies them as not arms -length. DOR requires documentation (from a knowledgeable source) that explains the basis for disqualification of a sale under codes 30 through 43. Outliers (sales ratio or sale price) is not a reason to disqualify a sale. Information must be documented by an active participant with direct knowledge. The PA did not provide documentation that the subject sale was influenced because it was sold by a trust to qualify the sale as not arms -length. The buyer and seller are not related parties. The Petitioner representative indicated that the purchaser felt that they paid an appropriate price for the property considering the size of the living area and the need to totally remodel the property. The property was listed on the Market, through MLS for 4 months. No information was presented to the Magistrate to indicate that this was in unusual listing period for the subject property. Magistrate Analysis of the Evidence - 2020-019 Page 4 of 7 -8- A sales comparison analysis is generally the most useful technique for analyzing a single family residence. The Property Appraiser and the Petitioner information provided comparable sales located in the subject neighborhood. All of the documents and testimony admitted into evidence are carefully reviewed by the Magistrate. Persuasive evidence was provided by both parties. The PA provided two informational documents that were not discussed at the hearing. These documents include "Methodology and Considerations by the Property Appraiser" and 193.011 "factors to consider in deriving just valuation:. The methodology document indicates that the PA considers all and uses some of the factors of 193.011. This document also reports that "there is no legal requirement in Florida that cost of sale be deducted from the market value in order to arrive at just valuation". The PET provided a document regarding use of the 8th Criterion and legal support for its use and DR -493. The 8th Criterion document supports "since 1967 Florida "has assessed property based on the net amount received by the seller in a hypothetical closing". Additionally, based on PTO 11-01 and the VAB training Manual "the 8th criterion must by' utilized by the Value Adjustment Boards and their Special Magistrates when setting values in cases appearing before them." The sales presented by the PA provide an adjustment between 1006/o Sale Price and Just Value of 83%, 73%, 90%, and 79%. Based on the documents presented to the Magistrate by the Petitioner it is appropriate under the 8th criterion to utilize a cost of sale adjustment of 15% for consistency in the analysis of the subject Just Value. Additionally, the adjustments utilized by the PA for the market sales will be considered. On the PA chart, the PA Market/Just Value for the subject is compared to 100% sale prices of the market sales. The PA commingling of the $/sfla of 100% Sale Prices (sales) and Just Value (subject) on the chart is misleading. The PA reconciliation of a Just Value for the subject is lower than any of the sales used by a significant amount. This conclusion appears to be arbitrary. It is unclear of the reasoning for the subject Just Value assessment significantly lower than the 100% sale price; or the sales Just Value indications is to include a cost of sale adjustment or adjustment for other factors. PA evidence reviewed by the Magistrate: The PA field review card provided the following information for the subject - -2 story SC2 construction -6,701 s.f. residence, 5,008.5 s.f. 1st floor (Assessed at $141/s.f) 1,692 s.f. 2nd Floor ($94/s.f) -1,518 s.f. attached garage -numerous porches, swimming pool -Built in 1984 with effective age of 1984 -.55 ac lot, aerial indicates interior canal exposure, with better than average view (PA lot Assessed at $765,000) Sale Price $1,300,000 ($194/sfla) PA Just Value $1,819,138 ($271/sfla) (140% of Sale Price) The PA presented four sales from the subject neighborhood - PA Sale 1, 1840 Cutlass Cove Drive -Single Story, construction SC2 -3,233 s.f. residence living area (Assessed at $156/s.f.) -812 s.f. attached garages. -Residence constructed in 1998, new roof in 2016, remodeled after 2019 purchase ($665,000 permit) -porches and swimming pool Good Condition .69 ac lot, aerial indicates expansive pie shaped water front cove to river view. (PA lot value $1,105,553) Sale Price $2,20,000 ($680/sfla) Just Value $1,818,003, ($562/sfla) (83% of sale price) PA Sale 2, 246 Spring Line Drive -Single Story, construction SC 1 -3,612 s.f. residence living area (Assessed at $123/s.f.) -Built in 1982, additions and alterations in 2006, and in 2019 after the sale. -Attached 576 s.f. garage 2020-019 Page 5 of 7 -9- -porches and swimming pool -.38 acre lot, interior canal exposure, with better than average view (PA $765,000) Sale Price $1,760,000 ($487/sfla) Just Value $1,285,437 ($356/sfla) (73% of sale price) PA Sale 3, 246 Spring Line Drive -Single Story, construction SC2 -4,038.5 s.f. Assessed $168/s.f. -Built 2004, upgrades in 2012 -Attached garage 676 s.f. -Porches and swimming pool -.39 acre lot, interior canal exposure, lower than average view (PA lot value $765,000) Sale Price $1,775,000 ($439/sfla) Just Value $1,597,312 (%355/sfla) (90% of sale price) PA Sale 4, 145 Anchor Drive -2 Story, 3,576 s.ilst floor ($126/sfla) 1,336 s.f. 2nd floor ($83/s.£), plus 440 s.f. 2nd ($83/s.f.) -Built in 1992 -Attached Garage 701 s.f. -Porches and swimming pool .44 acre lot, expansive western river view (lot value $1,332,375) Sale Price $2,550,000 ($471/sfla) Just Value $2,091,989 (386/sfla) (79% of sale price) The PA chart presentation and analysis of commingling 100% selling price and Just Value is misleading and is therefore analyzed by the Magistrate based on comparing Just Value of the subject to Just Value of the market sales and using a cost of sale adjustment of 15% for consistency. Sales 1 and 4 have significantly superior river frontage or view. Sale 2 has similar land amenity, but has been upgraded and is significantly smaller in size. Sale 3 has inferior canal location/view, smaller living area size and significantly newer construction. None of the PA sales are highly comparable to the subject. The PA land value appears to be similarly valued as the surrounding properties, but the contributory value of the living area of the subject appears to be overvalued based on the size, quality, and condition of the evidence provided for the PA sales and the PET condition of the subject. The PA reported at the hearing that they are willing to lower the subject Just Value to $1,500,000, which would support $/sfla of $224. Magistrate analysis of Petitioner information - The petitioner provided background for three market sales, including the subject. These sales are outlined previously, with the following information provided: Subject Sale Price $1,300,000; $/sfla sale price $194; $/sfla, (.55 ac), 6,701 s.f. 1984, canal view Petitioner Sale 2; Sale Price $1,230,000; $298/sfla, large lot (.72 ac), canal view, 4,128 s.f. 1995 Petitioner Sale 3; Sale Price $1,427,500, $350, good river view 4,074 s.f. 1988 The PA cards for the Petitioner sales (other than the subject) were not available to the Magistrate. Other than the subject, the Petitioner sales also lack high comparability with the subject. Both are smaller residences, with sale 3 similar in age, but with superior river view and higher lot value. The Petitioner sales do support lower priced residences in the subject area and lower 100% sale price values. An appropriate 100% sale price for the subject would be lower than any of the $/sfla market sales other than the sale of the subject. 2020-019 Page 6 of 7 -10- The subject is in original interior condition, very dated, with inferior quality to that generally found in this neighborhood. All of the sales are superior location, and/or quality and smaller living area size. A $/sfla value for the subject is appropriate at a lower value than indicated by any of the sales but the subject sale. The subject sale is in 2019, was exposed on the market for an adequate period of time, and is between parties that are not affiliated. The PA Just Value for the sales provide diverse adjustments for cost of sale, (the difference between the Sale Price and Just Value) from 73% to 90%. Since the PA adjustments to the Sale Prices are diverse, the Magistrate will use 15%, as indicated by the Petitioner information for the Property Appraiser, Wesley Davis for all use codes on the DR -493 Adjustment made to recorded selling prices of Fair Market Value in arriving at Assessed Value. Sec 193.011(8) and 192.001(18) Florida Statutes Rule 12D-8.002(4), F.A.C. 15% is within the range of adjustments to properties in the subject neighborhood by the PA. The Just Value currently indicated by the PA for the subject property at $1,819,138, or $271/sfla is higher than appropriate for the subject property. The Petitioner has provided sufficient evidence and testimony to provide a preponderance of evidence that the Property Appraiser's just value does not represent just value of the subject property. Based upon this evidence the Property Appraiser's presumption of correctness is overcome. The recent sale price of the subject property is given full weight in the analysis by the Magistrate. The subject 100% sale price was at $1,300,000, supporting a Just Value of $1,105,000. Therefore, the petition is granted. Conclusions of Law for Petition 2020-019: Conclusion of Law: Conclusion of Law: The evidence submitted by the Property Appraiser and Petitioner is deemed relevant and admissible, with no objections raised by either party. The evidence for both parties was admitted. Based on the evidence and testimony presented at the hearing, the Property Appraiser lawfully considered the eight criteria of FS 193.011, and did present sufficient evidence to establish a presumption of correctness. However, the Petitioner provided sufficient evidence and testimony to prove by a preponderance of evidence that the Property Appraiser's just value does not represent just value of the subject property. Based upon this evidence the Property's presumption of correctness is overcome. The Petitioner produce sufficient evidence that the Property Appraiser's value exceeds Just Value based on the FS 193.011 - (1) Present cash value of the property, which is the amount a willing purchaser would pay a willing seller, exclusive of reasonable fees and cost of purchase; (4) The quantity or size of said property; (6) condition of 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. Therefore the petition is granted. 2020-019 Page 7 of 7 - 11 - :R � O � ' O W I•d 41, W Gi O A N fD O O O 00 O O O O O O_ w O d Q m � N A a eD r H O H y YC C `c' C Gn M et r+ 00 p 00 C " 00 n ►� r-4 00 es W 00 X `C X CD to C o 66 be ro o o 0 o el m a 0 0 CL sr3 cfl ° � A 00 00 ebC y O z y m d y X O -12- NOTICE R. 12/09 R. 12/09 Rule 12D-16.002 TAX IMPACT OF VALUE ADJUSTMENT BOARD Florida Administrative Code Indian River County Tax Year 2 0 2 0 Members of -the Board.. Honorable Joseph E. Flescher Board of County Commissioners, District No. 2 Honorable Joseph H. Earman Board of County Commissioners, District No. 3 Honorable Jacqueline Rosario School Board, District No. 2 Citizen Member Todd Heckman Business owner within the school district Citizen Member Rick Wykoff Homestead property owner The Value Adjustment Board (VAB) meets each year to hear petitions and make decisions relating to property tax assessments, exemptions, classifications, and tax deferrals. Summary of Year's Actions Chair's name Joseph E. Flescher Number of Parcels Reduction in Shift in Type of Property County Taxable Value Taxes Exemptions Assessments* Both Due to Board Actions .Due to Board Actions Granted. Requested Reduced Requested Withdrawn or settled Residential 1 5 7 64 52 $ 2,961,316 $ 42,398.72 Commercial 0 0 4 37 29 $ 3,167,530 $ 48,394.43 Industrial and 0 0 0 4 2 $ $ miscellaneous Agricultural or 0 11 0 1 12 $ $ classified use High-water recharge 0 0 0 0 0 $ $ Historic commercial 0 0 0 0 0 $ $ or nonprofit Business machinery 0 0 0 25 25 $ $ and equipment Vacant lots and 0 1 1 11 10 $ 9,237 $ 148.81 acreage TOTALS 1 17 12 142 130 $ 6,138,083 $ 90,941.96 All values should be county taxable values. School and other taxing authority values may differ. *Include transfer of assessment difference (portability) requests. =16ouihave;a question,about these actions,, contacttF e'Chair.or the,Clerk of,the Value Adjustment.Board.,s Chair's name Joseph E. Flescher Phone 772-226-1919 ext. Clerk's name Jeffrey R. Smith Phone 772-226-1432 ext. _P- 11111111M 11111111 - CERTIFICATION OF THE VALUE ADJUSTMENT BOARD DR -488 ka°C R. 12/09 0 Section 193.122, Florida Statutes Rule 12D-16.002 01, Florida Administrative Code Q FLORIDA Tax Roll Year 20 20 The Value Adjustment Board of Indian River County, after approval of the assessment roll below by the Department of Revenue, certifies that all hearings required by section 194.032, F.S., have been held and the Value Adjustment Board is satisfied that the (Check one.) ® Real Property ❑ Tangible Personal Property assessment for our county includes all property and information required by the statutes of the State of Florida and the requirements and regulations of the Department of Revenue. On behalf of the entire board, I certify that we have ordered this certification to be attached as part of the assessment roll. The roll will be delivered to the property appraiser of this county on the date of this certification. The property appraiser will adjust the roll accordingly and make all extensions to show the tax attributable to all taxable property under the law. The following figures* are correct to the best of our knowledge: 1. Taxable value of ® real property ❑ tangible personal property assessment roll as submitted by the property appraiser to the value $ 18,850,354,272 adjustment board 2. Net change in taxable value due to actions of the Board $ 6,138,083 3. Taxable value of ® real property ❑ tangible personal property assessment roll incorporating all changes due to action of the value $ 18,844,216,189 adjustment board *All values entered should be county taxable values. School and other taxing authority values may differ. Signature, Chair of the Value Adjustment Board Continued on page 2 05/26/2021 Date -14- CERTIFICATION OF THE VALUE ADJUSTMENT BOARD DR -488 R. 12/09 Page 2 of 2 PROCEDURES Tax Roll Year 20 20 The value adjustment board has met the requirements below. Check all that apply. The board: E 1. Followed the prehearing checklist in Chapter 12D-9, Florida Administrative Code. Took all actions reported by the VAB clerk or the legal counsel to comply with the checklist. E 2. Verified the qualifications of special magistrates, including if special magistrates completed the Department's training. E 3. Based the selection of special magistrates solely on proper qualifications and the property appraiser did not influence the selection of special magistrates. E 4. Considered only petitions filed by the deadline or found to have good cause for filing late. E 5. Noticed all meetings as required by section 286.011, F.S. E 6. Did not consider ex parte communications unless all parties were notified and allowed to object to or address the communication. E 7. Reviewed and considered all petitions as required, unless withdrawn or settled by the petitioner. E 8. Ensured that all decisions contained the required findings of fact and conclusions of law. E 9. Allowed the opportunity for public comment at the meetings where the recommended decisions of special magistrates were considered or board decisions were adopted. E 10. Addressed all complaints of noncompliance with the provisions of Chapter 194, Part I, Florida Statutes, and rule Chapter 12D-9, F.A.C., that were called to the board's attention. All board members and the board's legal counsel have read this certification. The board must submit this certification to the Department of Revenue before it publishes the notice of the findings and results required by section 194.037, F.S. On behalf of the entire value adjustment board, I certify that the above statements are true and that the board has met all the requirements in Chapter 194, F.S., and Department rules. After all hearings have been held, the board shall certify an assessment roll or part of an assessment roll that has been finally approved according to section 193.011, F.S. A sufficient number of copies of this certification shall be delivered to the property appraiser to attach to each copy of the assessment roll prepared by the property appraiser. Signature, Chair of the Value Adjustment Board 5/26/2021 Date -15- I CERTIFICATION OF THE VALUE ADJUSTMENT BOARD DR -488 t R. 12/09 Ilb wi Section 193.122, Florida Statutes Rule 12D-16.002 ki Florida Administrative Code 0 FLORIDA Tax Roll Year 20 20 The Value Adjustment Board of Indian River County, after approval of the assessment roll below by the Department of Revenue, certifies that all hearings required by section 194.032, F.S., have been held and the Value Adjustment Board is satisfied that the (Check one.) ❑ Real Property ❑ Tangible Personal Property assessment for our county includes all property and information required by the statutes of the State of Florida and the requirements and regulations of the Department of Revenue. On behalf of the entire board, I certify that we have ordered this certification to be attached as part of the assessment roll. The roll will be delivered to the property appraiser of this county on the date of this certification. The property appraiser will adjust the roll accordingly and make all extensions to show the tax attributable to all taxable property under the law. The following figures* are correct to the best of our knowledge: 1. Taxable value of 1:1real property ® tangible personal property assessment roll as submitted by the property appraiser to the value $ 707.068,661 adjustment board 2. Net change in taxable value due to actions of the Board $ 0 3. Taxable value of ❑ real property ® tangible personal property assessment roll incorporating all changes due to action of the value $ 707.068,661 adjustment board *All values entered should be county taxable values. School and other taxing authority values may differ. Signature, Chair of the Value Adjustment Board Continued on page 2 5/26/2021 Date -16- CERTIFICATION OF THE VALUE ADJUSTMENT BOARD DR -488 R. 12/09 Page 2 of 2 PROCEDURES Tax Roll Year 20 20 The value adjustment board has met the requirements below. Check all that apply. The board: ® 1. Followed the prehearing checklist in Chapter 12D-9, Florida Administrative Code. Took all actions reported by the VAB clerk or the legal counsel to comply with the checklist. ® 2. Verified the qualifications of special magistrates, including if special magistrates completed the Department's training. ® 3. Based the selection of special magistrates solely on proper qualifications and the property appraiser did not influence the selection of special magistrates. ® 4. Considered only petitions filed by the deadline or found to have good cause for filing late. ® 5. Noticed all meetings as required by section 286.011, F.S. ® 6. Did not consider ex parte communications unless all parties were notified and allowed to object to or address the communication. ® 7. Reviewed and considered all petitions as required, unless withdrawn or settled by the petitioner. ® 8. Ensured that all decisions contained the required findings of fact and conclusions of law. ® 9. Allowed the opportunity for public comment at the meetings where the recommended decisions of special magistrates were considered or board decisions were adopted. ® 10. Addressed all complaints of noncompliance with the provisions of Chapter 194, Part I, Florida Statutes, and rule Chapter 12D-9, F.A.C., that were called to the board's attention. All board members and the board's legal counsel have read this certification. The board must submit this certification to the Department of Revenue before it publishes the notice of the findings and results required by section 194.037, F.S. On behalf of the entire value adjustment board, I certify that the above statements are true and that the board has met all the requirements in Chapter 194, F.S., and Department rules. After all hearings have been held, the board shall certify an assessment roll or part of an assessment roll that has been finally approved according to section 193.011, F.S. A sufficient number of copies of this certification shall be delivered to the property appraiser to attach to each copy of the assessment roll prepared by the property appraiser. Signature, Chair of the Value Adjustment Board 5/26/2021 Date -17- , �• a , v �y tof v{i�'�r 7 I ti' fK N : s 69 69 CD 69 ~ 64 64 6e 69 O !D N rr J t!i J J r s z O 1+ w v, O cn O Vi P CD I� CD 4 69 69 00 Vl O 4 Fn N O 69 �. 6be 6S O 6�9 i vNi kSj rt et O O CD O i�r Iti� y Y-6CID y. piir 69 69 69 • -h r. 7 7 C� O 69 QQ Y �l CD CD cu -0f• C w I��I�-• r *:s :° r3 C cu C cu a _ .., , 69 z ... .�i _..,-....Y. O 69 _ 69 69 O 69 �S N . 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UQ w CD CD ~s �- CD tz C 7 � § � � 2 ° n o . ■ � - ■ o $ CD a 2 f ƒ/% f n A o /_ t + r c CD § CD n E % �/� � a CD a m •� _ ¢ #4 9 � D)2 2 - Q § . # kA / 66 CD CD / \ % ? / ]• � k B e § . m § 6e B'� - % ? . 0 � CD w D CD . f . ƒ/Ef/ \�ƒ§'D CD ƒ§ . § k C ° ca. zr 0 C INDIAN RIVER COUNTY VALUE ADJUSTMENT BOARD AND SPECIAL MAGISTRATE AGREEMENT 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 0 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. 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 maintainall records and make such reports as the BOARD may require.. SPECIAL MAGISTRATE shall comply with all requirements of Chapter 119 F.S. 1.4 The BOARD Clerk shall provide the SPECIAL MAGISTRATE the names of real and personal property owners contesting assessments upon execution of this agreement and after said names are known to the BOARD Clerk. If after review of the names, the SPECIAL MAGISTRATE finds that there may be the potential for a conflict of interest, the SPECIAL MAGISTRATE shall notify the BOARD Clerk and the BOARD Clerk shall reassign that case to an alternative SPECIAL MAGISTRATE. ........ 2Page -24- 1.5 The SPECIAL MAGISTRATE shall conduct all hearings in accordance with Florida Statutes, Chapter 194 and applicable Florida Department of Revenue Rules and Regulations and the BOARD'S Internal Procedures. 1.6 The SPECIAL MAGISTRATE will avoid all ex parte communications with taxpayers or Petitioners and representatives of the Indian River County Property Appraiser's Office. ARTICLE 2: FEES 2.1 The BOARD shall pay or reimburse the SPECIAL MAGISTRATE the fees and expenses set forth in Exhibit "A" attached hereto and incorporated herein by reference. ARTICLE 3: TERM OF SERVICE 3.1 The term of this Agreement shall begin on the date of this agreement and shall continue until the later of (1) conclusion of the Value Adjustment Board hearings and issuance of the BOARD'S final decision, or (2) the termination,:expiration or cessation of all appeals of remands to the Indian River County Property Appraiser or the SPECIAL MAGISTRATE, or reconsiderations directed to the Board. Hearings before the SPECIAL MAGISTRATE pursuant to §194.032(1)(a) F.S. shall begin not earlier than 30 days and not later than 60 days after the mailing of the notice provided in s. 194.011(1). Hearings shall be held from Monday through Friday beginning at 9:00 am with the last scheduled hearing beginning at 2:00 pm each day. The SPECIAL MAGISTRATE shall prepare in writing his/her findings of fact, conclusions of law, and recommendations to the Value Adjustment Board. Time is of the essence in this regard (as more fully specified above in Paragraph. 1.1(c)), because the Value Adjustment Board intends to meet as soon as possible after the completion of hearings. SPECIAL MAGISTRATE shall notify the BOARD Clerk of any scheduling conflicts so that they may be resolved in a timely manner. 3.2 This Agreement may be terminated by either party, with or without cause, by written notice to the other party of the termination. Such termination shall be effective immediately upon receipt of such written notice but the BOARD may condition the effective date of such termination upon the SPECIAL MAGISTRATE'S performance of any duties or services hereunder. However, no termination for cause will be effective unless the defaulting party is first given ten (10) calendar days after receipt of notice of termination in which to cure the cause for termination. 3.3 In the event of termination, SPECIAL MAGISTRATE shall be entitled to compensation for services rendered through the effective date of termination. All finished or unfinished documents prepared by SPECIAL MAGISTRATE shall become the property of the BOARD and shall be delivered by SPECIAL MAGISTRATE. to the BOARD immediately upon the effective date -of termination. -25- �OR10y' 3.4 In the event SPECIAL MAGISTRATE does not file reports with the Clerk within foufteen 4) thirty (30) 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. Special Magistrate shall spend a. reasonable amount of time on each matter, subject to review by the BOARD. It is expressly agreed that the BOARD shall not pay the Special Magistrate for more than five (S) hours' time on any matter, without the express written consent from the Clerk of the VAB. 4.2 .SPECIAL MAGISTRATE acknowledges that each billing must be reviewed and approved by the BOARD Clerk or the BOARD'S designee. Should the BOARD Clerk or the BOARD'S designee determine . that the billing is not commensurate with services performed, work accomplished or hours expended, SPECIAL MAGISTRATE shall adjust billing accordingly. However, SPECIAL MAGISTRATE shall be entitled to payment of any portion of a billing not in dispute. 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 and/or as requested by the Legal Counsel to the BOARD. 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. ......... _ ............ _ ........ .............. ........ 4Page -26- �ORi04' ARTICLE 6: NO CONTINGENT FEES 6.1 SPECIAL MAGISTRATE certifies that he/she has not employed or retained any company or person, other than a bona fide employee working solely for SPECIAL MAGISTRATE, to solicit or secure this Agreement and that he/she has not paid or agreed to pay any person, company, corporation, individual or firm, other than a bona fide employee working solely for SPECIAL MAGISTRATE, any fee, commission, percentage, gift or other consideration contingent upon or resulting from the award or making of this Agreement. For the breach or violation of this provision, the BOARD shall have the right to terminate the Agreement without liability at its discretion, to deduct from the contract price, or otherwise recover, the full amount of such fee, commission, percentage, gift or consideration. ARTICLE 7: NO ASSIGNMENT 7.1 This Agreement, and all duties described herein as in Florida Statutes Chapter 194 and the Florida Department of Revenue's Rules shall not be assigned, transferred or performed by subcontractors or sub - consultants, or otherwise encumbered, under any circumstances by SPECIAL MAGISTRATE without the prior written consent of the BOARD. The BOARD is relying upon the SPECIAL MAGISTRATE'S personal. services, qualifications and expertise. ARTICLE. 8: SEVERABILITY AND WAIVER 8.1 In the event any provision of this Agreement shall be held invalid and unenforceable, the remaining provisions shall be valid and binding upon the parties. One or more waivers by either party of any breach of any provision, term, condition or covenant shall not be construed by the other party as a waiver of any subsequent breach. ARTICLE 9: GOVERNING AND LAW VENUE 9.1 This Agreement shall be governed and construed in accordance with Florida law. In: the event litigation arises involving the parties in connection with this Agreement, venue for such litigation shall be in Indian River County, Florida. 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. 51 Page -27- �ORI04' INDIAN RIVER COUNTY VALUE ADJUSTMENT BOARD AND «First» «Last», «Title» SPECIAL MAGISTRATE AGREEMENT EXHIBIT "A" ARTICLE 2: FEES 2.1 The BOARD shall pay the « Title» SPECIAL MAGISTRATE at the rate of orate » per hour for his/her services. SPECIAL MAGISTRATE shall be paid for a minimum of two (2) hours of his or her time for each day the SPECIAL MAGISTRATE is scheduled and reports for hearings. 2.2 The Board shall not reimburse the Special Magistrate for office supplies expended or consumed during the rendering of the Services described in the Agreement. 2.3 The Board shall not reimburse the Special Magistrate for travel time, expenses, and costs of performing the services during the rendering of the Services described in the Agreement. ......... _ _ ........................................ .................. ........... . ... 71Page -29- The Indian River County Value Adjustment Board 180127th Street �A Vero Beach, FL 32960 �ZORIQ4' Telephone: (772) 226-1432 Fax: (772) 978-1857 E-mail: Axia@clerk.indian-river.org Web address: http://Clerk.indian-river.org April 29, 2021 Ms. Juliana Young 5865 30 Lane Vero Beach, FL 32966 Dear Ms. Young, At the April 15, 2021 Value Adjustment Board (VAB) Final Meeting, the Board discussed your invoice for the 2020 Tax Year hearings. They expressed disappointment in the tardiness of the recommendations, and the invoice amount as compared to other magistrate billings from previous years. On November 23, 2020, the Board Counsel sent a memorandum to the Special Magistrates regarding the timeliness of providing written recommendations and a reminder of the contractual requirements to provide written recommendations no later than 14 days.after a hearing. Furthermore, the Special Magistrate Agreement you signed permits the Board to adjust payment to you when tardy recommendations are submitted. For example, Article 1: Service, Paragraph 1.1(c) states in pertinent part as follows: "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" and Article 3: Term of Services, Paragraph 3.4 states in pertinent part as follows: `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". In review of your Special Magistrate 2020-21 Time Sheet, the Board questioned the amount of time billed for office time, no shows, and felt the invoice -lacked detail in regards to the billing hours and time spent on each task. According to Article 4: Method of Billing and Payment, Paragraph 4.2, "Should the BOARD Clerk or the BOARD's designee determine that the billing in not commensurate with the services performed, work accomplished or hours expended, Special Magistrate shall adjust billing according". The VAB felt that the billing was not commensurate with the services performed, work accomplished, or hours expended. Prior to making its final determination, the Board requests that you adjust the billing accordingly. Best Regards, os'ph E. FIescher Chairman of the Value Adjustment Board for Indian River County -30- Juliana Young 192444 1h Avenue Vero Beach, Florida, 32966 772 563 3598 May 18, 2021 julie@young-appraisals.com Joseph E. Flescher Chairman of the Value Adjustment Board Indian River County The Indian River County Value Adjustment Board 1801 27thStreet Vero Beach, Florida 32960 Mr. Flescher An expanded time sheet record of my work for the Value Adjustment Board As Special Magistrate is attached. For your information the following steps were followed: Qualification for Special Magistrate Training: At least 15 hours, with no charge to the VAB. This is done by all Special Magistrates, and I assume by the VAB. Zoom meeting called by the VAB Attorney 1.5 hours on 11/19/2020. Hearings: 11/ 5, 16, 19, and 12/10. Time of individual hearings varied from 'h hour to 1.5 hours. No Shows: In the past I was informed to include 1 hour time for the no show hearings. These no shows require reading into the hearing, understanding that they are a no show, and writing a report. Adjustments have been made to the time sheet to reflect less time for multiple no-shows by the same petitioner and less time for reports. Office time review of hearing information: 1) Listening to the audio for each hearing, from '/2 to 1.5 hours. Some areas may have been listened to more than once. Unfortunately you cannot speed through these audio tapes. (Time charged was only for 1 listening) 2) Reading all of the information presented at the hearing. ( I would be happy to sit down with you and go through one of the files to support the time that is required). This requires that all of the information is reviewed. Time was saved by not re -reading all of the PA legal brief information that was presented with each hearing if this material was redundant to several hearings. 3) Determination of the applicability of. the information provided. In many cases this required analysis of the basic information provided. 4) Writing the reports. If you read the reports you will see that they are detailed, and require considerable time to write. Reports were written, printed in office, re -read for corrections and uploaded to AXIA. The reports go to the VAB Attorney The VAB Attorney sent many of the reports back to be clarified. By the time the reports had been submitted for clarification all reports had been filed by the Magistrate. Therefore, initial clarification issues that could have been corrected in reports were not clarified in the initial reports. Many of the VAB Attorney issues were the same in different reports. The clarification involved the following steps: 1) Communication with the VAB Attorney to understand the areas that were confusing or disagreement. (If you would like to see the e-mails and communication for these I can provide them.) -31- 2) 3) 4) 5) 6) 7) Reading materials provided by the VAB Clerk from other Counties (no time charged for this information) Revisiting the hearing information, including possibly rehearing the audio and going over the hearing documents. Revisiting the FS, rules and regulations to support appropriate findings where it was not in line with the VAB Attorney opinion. Deleting references to DR -439 when they were not presented at the hearing, and providing findings based on the adjustments to 100% sales price of the sales versus the assessed value to support appropriate 1s' and 8'h Criteria adjustments. The majority of this information was contained in the original reports, but the entire report had to be scrutinized to make sure the appropriate support was provided in the report and that anything not appropriate was eliminated. (I can provide you with the original reports and corrected reports if desired.) Supporting findings based on the hearing material, FS193 and other legal information provided in the VAB training. Particularly attention was paid to.Module 6. ( I can provide a copy of this if you desire.) While the training is not the law, it does support the FS and other documents. Clarifying and rewriting reports, providing the updated report to AXIA, and providing an e-mail to the VAB Clerk to be forwarded to the VAB Attorney regarding the changes and/or no changes made to the reports (If you would like I can provide these e-mails, and a conversation with you on the areas where the VAB Attorney and I do not agree, based on FS, VAB training and professionally accepted appraisal practices.) The clarified reports were updated as soon as possible once the VAB Attorney concerns were available. Adjustments to the Time Sheet Those no shows that were presented at the same time are adjusted to several minutes each for the hearing. The no shows that required more time are adjusted to less than 1 hour. Adjustment is made to the time required to review and write the no show report at '/Z hour each. No shows provide a challenge at the hearing. Sometimes time is necessary to clarify that it is a no-show, and or waiting an appropriate time. The hearings are scheduled and the Magistrate and staff are at the hearing. I no longer have these files in my office and would need to look at the file to be more precise as to how much time was relegated to them. Each one does require a report to be written and filed. I have changed the report time to'/z hour, although I have in my notes that I spent approximately 1 hour on each. Some time is required to find the audio, as it may not be filed with the petition, or put together who is responsible for which no-show. The petitioner may not be available, but someone else in their office is contacted. I had to create files for each of these, as they were not kept independently in files at the hearings, but may have been co -mingled with other hearings. The hearing review and report writing times are divided into time for the original report and time for the clarification report. Dates are added for the days when the original review/report writing was made. The dates of the clarification reports are the dates that the reports were uploaded to AXIA, as I kept track of hours involved, but only kept track of the date uploaded. Notation are included for hours where the Magistrate worked with not charged (NC). Hours charged for the clarifications were rounded down. Note charges for the 2020-84/85 petition include reassessment of the independent parcels. I was unaware that the assessment had to be changed on both parcels independently, not all attributed only to the building parcel. I spoke with Jeffrey Smith about the delay in writing my initial reports, and apologize for my timing. I have no control over the reviews, but attempted to clarify these reports quickly. If I can be of additional help in clarifying these issues, I will be happy to provide information to the VAB. Sincerely, Juliana E. Young, ARA Cert Gen RZ571 �, u -32- L, 0 c� c coo m E� EY Ec_ 0 0 o EU o 0 o cTa E> E E aJ 0 0 U) K M U L C L �"� N N s❑ L N L N N N 2 C E C U j U N T ca T C N TCL O O O T O O a) T C' T Q o' = E E ani OZ) 0'm Z) E N O p E E� d E 0 m¢ a) a) m a) m O C C C C C C CJ tq <n U) U7 fn fn 0 cp 0 cp 0 cn o O O o O O o o v) n 0 o 0 o 0 0 O o 0 0 O cn o n cn N )O N o r c0 N N N O OD LO V' O c0 N V OD r- c7 aD 0 Vn c0 V N O O 0 00 O O N n c0 O O _ M yi N _ W 69 c9 c9 c9 O) iR N sA fA co M N O N N cD V3 c9 01 09 c9 c9 69 fA C O O O O O O O o O O O O O O O O O O O O O O O c0 O O O O O O p E N N N O u'i O O t9 O to O O vs O C -4u7 f9 N O N c0 Q R f% m 69 M i9 N 69 M Hi N 69 N Ni 19 M O Ni 69 M 69 Cp N` It Mm N M N U N N M R M _ UU > Z O 00 2 w R U a) N a) M M M o M co '. Z M ca co E Cl) M M M M a) O o O O O O O O O O O O O O O C E O c0 O c0 )17 c0 N c0 N N N O O N O O F E )O ? 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O N a NN m O _ O O O W (N�+I O0 _ N (JS 1fl N_ N N N N O N N tb N N_ O N N N N N N C 7 O N O N O O O O O N O N O !!7 UY N O !n O IO O W O O u') IO O In O N 4'f N O h h IO (O (V N fV m O O NN In N N to N O ` E Q N Vi In V3 O E9 O f9 In fA In fA 11') <A N f9 V*f9 69 f9 69 69 Vi fA . a) N O IO O IO O N O N O In O In O N O N O to O N O In h O O In IO O O IO O 09 N 69 69 (9 f9 f9 fA f9 fA 69 69 f9 69 iA f9 m i C 7 In uY .- In C N O N C N N r C 7 C In C N to C C r N N 0 N c O 2 Ccc �- N 2 � C a) C IfdQ W C O> C O Y C m a W a C O -6 M Cl) d IO «U> N O p pp 0 Em m C R C 0 2W p v (7 E W W d E w z _j Lu d� d d 0 d Cj d E dm do d ,8 oNa 0 'C IOcli O cli U N pOOO O N N O O«N Na N p) O7r Na10 N C14 m o S C dO C N d O LL IRNa) 0N ; Terri Collins -Lister From: Michelle Napier <Michelle@napierrollinlaw.com> Sent: Wednesday, May 26, 2021 7:59 AM To: Terri Collins -Lister Subject: [External] Rehearing Request for Petition 2020-019 Dear Value Adjustment Board- 2020 Tax Year: This is sent to offer some guidance in anticipation of the second final meeting to be held on May 26, 2021. As you recall, at the prior final meeting held on April 15, 2021, you decided to send a Special Magistrate's recommended decision on the above referenced petition to another magistrate because of concerns relating to the percentage reduction, the property's condition, the sales price, and other value related concerns. As a result of that decision, the agent for the petitioner objected and refused to cooperate to set another hearing. The petitioner's agent also indicated that the petitioner was seeking a legal opinion on the decision. I requested but was not provided with a copy of that legal opinion. The petitioner's objections centered around the Board's reasoning for pulling the recommendation in the first place, which was based upon the percentage of the Special Magistrate's reduction. The petitioner claimed that such a basis is not a valid reason to grant a rehearing and cited Section 194.035 Florida Statutes as support for his claim. The petitioner makes a good point because that statute makes clear that the Board may not consider the percentage of any assessment reductions recommended by the magistrate in the current or previous year. Since the final meeting, I have been able to more thoroughly review and research the concerns raised. Section 194.035 Florida Statutes is clear and could be problematic for the Board if it were to proceed with a second hearing under these circumstances because the percentage reduction does appear to be a main consideration for the Board's decision. Additionally, the Rules from the Florida Administrative Code (FAC) are unclear as to whether the Board could hold a second hearing under the facts of this particular petition. Rule 12D-9.031 FAC is instructive and reads as follows: 12D-9.031 Consideration and Adoption of Recommended Decisions of Special Magistrates by Value Adjustment Boards in Administrative Reviews. (1) All recommended decisions shall comply with Sections 194.301, 194.034(2) and 194.035(1), F.S. A special magistrate shall not submit to the board, and the board shall not adopt, any recommended decision that is not in compliance with Sections 194.301, 194.034(2) and 194.035(1), F.S. (2) As provided in Sections 194.034(2) and 194.035(1), F.S., the board shall consider the recommended decisions of special magistrates and may act upon the recommended decisions without further hearing. If the board holds further hearing for such consideration, the board clerk shall send notice of the hearing to the parties. Any notice of hearing shall be in the same form as specified in subsection 12D-9.019(3), F.A.C., but need not include items specified in subparagraphs 6. through 9. of that subsection. The board shall consider whether the recommended decisions meet the requirements of subsection (1), and may rely on board legal counsel for such determination. Adoption of recommended decisions need not include a review of the underlying record. (3) If the board determines that a recommended decision meets the requirements of subsection (1), the board shall adopt the recommended decision. When a recommended decision is adopted and rendered by the board, it becomes final. (4) If the board determines that a recommended decision does not comply with the requirements of subsection (1), the board shall proceed as follows: (a) The board shall request the advice of board legal counsel to evaluate further action and shall take the steps necessary for producing a final decision in compliance with subsection (1). (b) The board may direct a special magistrate to produce a recommended decision that complies with subsection (1) based on, if necessary, a review of the entire record. (c) The board shall retain any recommended decisions and all other records of actions under this rule section. In my opinion, Rule 12D-9.031 can be interpreted several ways. According to subsection (3) of that Rule, once you determine that a recommended decision meets the requirements of law, you shall adopt the recommended decision. The strict and mechanical interpretation could mean that the Board is required to adopt a recommended decision that complies with the three statutory provisions listed in subsection (1) of Rule 12D-9.031. As counsel for the Board, it is my job to ensure that a recommended decision complies with the three statutory provisions listed in subsection (1). Once a determination of legal sufficiency has been made, the Board's discretion would be limited. Alternatively, language found in other provisions of Rule 12D-9 FAC states that recommended decisions must also "meet the requirements of law." Based upon this other language, I am not convinced the restrictive and mechanical interpretation of Rule 12D-9.031(1) and (3) should always be applied, which would mean the Board's discretion is not so limited. For example, Rule 12D-9.030(1) FAC reads as follows: 1213-9.030 Recommended Decisions. (1) For each petition not withdrawn or settled, special magistrates shall produce a written recommended decision that contains findings of fact, conclusions of law, and reasons for upholding or overturning the property appraiser's determination. Conclusions of law must be based on findings of fact. For each of the statutory criteria for the issue under administrative review, findings of fact must identify the corresponding admitted evidence, or lack thereof. Each recommended decision shall contain sufficient factual and legal information and reasoning to enable the parties to understand the basis for the decision, and shall otherwise meet the requirements of law. The special magistrate and board clerk shall observe the petitioner's right to be sent a timely written recommended decision containing proposed findings of fact and proposed conclusions of law and reasons for upholding or overturning the determination of the property appraiser. After producing a recommended decision, the special magistrate shall provide it to the board clerk. And Rule 12D -9.032(1)(a) FAC reads as follows: 12D-9.032 Final Decisions. (1)(a) For each petition not withdrawn or settled, the board shall produce a written final decision that contains findings of fact, conclusions of law, and reasons for upholding or overturning the property appraiser's determination. Conclusions of law must be based on findings of fact. For each of the statutory criteria for the issue under administrative review, findings of fact must identify the corresponding admitted evidence, or lack thereof. Each final decision shall contain sufficient factual and legal information and reasoning to enable the parties to understand the basis for the decision, and shall otherwise meet the requirements of law. The board may fulfill the requirement to produce a written final decision by adopting a recommended decision of the special magistrate containing the required elements and providing notice that it has done so. The board may adopt the special magistrate's recommended decision as the decision of the board incorporating the recommended decision, using a postcard or similar notice. The board shall ensure regular and timely approval of recommended decisions. Additionally, Section 194.034(2) Florida Statutes only requires that a recommended decision contain findings of fact, conclusions of law, and include reasons for upholding or overturning the determination of the property appraiser. These Rules and Statute, when interpreted together or consistently, require the Board to adopt a recommended decision that meets the three specified statutory criteria (listed in subsection (1) of Rule 12D-9.031) and the requirements of law. Another issue that arose in regard to this petition was the requirement for 25 days' advance notice before a hearing can be held. Complying with this time period became an impossibility when a new hearing was trying to be rescheduled, especially in light of the June 1 deadline, special magistrate availability, and the petitioner's refusal to cooperate with setting a new hearing date. Pushing the hearing through under these circumstances could have become a due process issue. As counsel for the Board, I endeavor to provide the best possible advice to you based upon the current language of the Rules set forth in the FAC and the applicable statutory provisions. It is my opinion that the Board should adopt the special magistrate's recommend decision related to the above referenced petition. If you do that, the recommended decision will become a final Board decision and any further proceedings will have to take place in Circuit Court. The Circuit Court would hear this matter as if it were a new case and neither the petitioner nor the property appraiser would be limited by the evidence introduced during the special magistrate's hearing. 2 Moving forward, if you make the determination that a special magistrate failed to consider or improperly considered the statutory factors set forth under Florida law, or otherwise failed to meet the requirements of law, I recommend that the reasoning be specifically set forth so that there can be no question the Board is properly exercising its quasi-judicial authority or that the recommended decision complies with applicable law. "Please note the new Vero Beach office address" Michelle D. Napier Napier & Rollin, PLLC 206614 th Ave., Suite 201 Vero Beach, FL 32960 Phone: (772) 388-4447 Fax: (772) 388-0347 E -Mail: Michelle@NapierRollinLaw.com Web: www.NapierRollinLaw.com Satellite Office: 1627 US Hwy 1, Ste. 222 Sebastian, FL 32958 cr .coli; c. CONFIDENTIALITY NOTICE: THIS COMMUNICATION, ALONG WITH ANY ATTACHMENTS, MAY CONTAIN INFORMATION THAT IS CONFIDENTIAL, PRIVILEGED OR OTHERWISE EXEMPT FROM DISCLOSURE. IF YOU ARE NOT THE INTENDED RECIPIENT OR A PERSON RESPONSIBLE FOR DELIVERING IT TO THE INTENDED RECIPIENT, YOU ARE HEREBY NOTIFIED THAT ANY DISCLOSURE, COPYING, PRINTING, DISTRIBUTION, FORWARDING, OR USE OF ANY INFORMATION CONTAINED IN OR ATTACHED TO THIS E-MAIL IS STRICTLY PROHIBITED. IF YOU HAVE RECEIVED THIS E-MAIL IN ERROR, PLEASE IMMEDIATELY NOTIFY ME BY RETURN E-MAIL OR TELEPHONE AND DESTROY THE ORIGINAL E-MAIL AND ITS ATTACHMENTS WITHOUT READING, PRINTING, SAVING OR FORWARDING IN ANY MANNER. YOUR COOPERATION IS GREATLY APPRECIATED. ANY DOCUMENTS ATTACHED TO THIS TRANSMISSION MAY CONSTITUTE WORK PRODUCT. Please consider the environment before printing this e-mail --Warning-- This email was sent to you by someone outside of the Clerk's Office. Beware that any link or attachment that you open may cause harm to the organization and should be handled with extreme caution. --Warning-- Terri Collins -Lister From: Sent: To: Subject: Michelle Napier <Michelsle@napierrollinlaw.com> Wednesday, May 26, 2021 7:59 AM Terri Collins -Lister I [External] Rehearing Dear Value Adjustment Board- 2020 Tax Year: This is sent to offer some guidance in anticipation of the for Petition 2020-019 nd final meeting to be held on May 26, 2021. As you recall, at the prior final meeting held on April 15, 2021, you decided to send a Special Magistrate's recommended decision on the above referenced petition to another magistrate because of concerns relating to the percentage reduction, the property's condition, the sales price, and other value related concerns. As a result of that decision, the agent for the petitioner objected and refused to cooperate to set another hearing. The petitioner's agent also indicated that the petitioner was seeking a legal opinion on the decision. I requested but was not provided with a copy of that legal opinion. The petitioner's objections centered around the Board's reasoning for pulling the recommendation in the first place, which was based upon the percentage of the Special Magistrate's reduction. The petitioner claimed that such a basis is not a valid reason tolgrant a rehearing and cited Section 194.035 Florida Statutes as support for his claim. The petitioner makes a good point because that statute makes clear that the Board may not consider the percentage of any assessment reductions recommended by the magistrate in the current or previous year. Since the final meeting, I have been able to more thoroughly review and research the concerns raised. Section 194.035 Florida Statutes is clear and could be problematic for the Board if it were to proceed with a second hearing under these circumstances because the percentage reduction does appear to be a main consideration for the Board's decision. Additionally, the Rules from the Florida Administrative Code (FAC) are unclear as to whether the Board could hold a second hearing under the facts of this particular petition. Rule 12D-9.031 FAC is instructive and reads as follows: 12D-9.031 Consideration and Adoption of Recommended Decisions of Special Magistrates by Value Adjustment Boards in Administrative Reviews. (1) All recommended decisions shall comply with Sections 194.301, 194.034(2) and 194.035(1), F.S. A special magistrate shall not submit to the board, and the board shall not adopt, any recommended decision that is not in compliance with Sections 194.301, 194.034(2) and 194.035(1), F.S. (2) As provided in Sections 194.034(2) and 194.035(1), F.I ., the board shall consider the recommended decisions of special magistrates and may act upon the recommended decisions without further hearing. If the board holds further hearing for such consideration, the board clerk shall send notice of the hearing to the parties. Any notice of hearing shall be in the same form as specified in subsection 12D-9.019(3), F.A.C., but need not include items specified in subparagraphs 6. through 9. of that subsection. The board shall consider whether the recommended decisions meet the requirements of subsection (1), and may rely on board legal counsel for such determination. Adoption of recommended decisions need not include a review of the underlying record. (3) If the board determines that a recommended decision meets the requirements of subsection (1), the board shall adopt the recommended decision. When a recommended decision is adop` ed and rendered by the board, it becomes final. (4) If the board determines that a recommended decision goes not comply with the requirements of subsection (1), the board shall proceed as follows: (a) The board shall request the advice of board legal counsel to evaluate further action and shall take the steps necessary for producing a final decision in compliance with subsection (1). (b) The board may direct a special magistrate to produce a recommended decision that complies with subsection (1) based on, if necessary, a review of the entire record. (c) The board shall retain any recommended decisions and all other records of actions under this rule section. ` 1 �4 In my opinion, Rule 12D-9.031 can be interpreted several ways. According to subsection (3) of that Rule, once you determine that a recommended decision meets the requirements of law, you shall adopt the recommended decision. The strict and mechanical interpretation could mean that the Board is required to adopt a recommended decision that complies with the three statutory provisions listed in subsection (1) of Rule 12D-9.031. As counsel for the Board, it is my job to ensure that a recommended decision complies with the three statutory provisions listed in subsection (1). Once a determination of legal sufficiency has been made, the Board's discretion would be limited. Alternatively, language found in other provisions of Rule 12D-9 FAC states that recommended decisions must also "meet the requirements of law." Based upon this other language, I am not convinced the restrictive and mechanical interpretation of Rule 12D-9.031(1) and (3) should always be applied, which would mean the Board's discretion is not so limited. For example, Rule 12D-9.030(1) FAC reads as follows: 12D-9.030 Recommended Decisions. (1) For each petition not withdrawn or settled, special magistrates shall produce a written recommended decision that contains findings of fact, conclusions of law, and reasons for upholding or overturning the property appraiser's determination. Conclusions of law must be based on findings of fact. For each of the statutory criteria for the issue under administrative review, findings of fact must identify the corresponding admitted evidence, or lack thereof. Each recommended decision shall contain sufficient factual and legal information and reasoning to enable the parties to understand the basis for the decision, and shall otherwise meet the requirements of law. The special magistrate and board clerk shall observe the petitioner's right to be sent a timely written recommended decision containing proposed findings of fact and proposed conclusions of law and reasons for upholding or overturning the determination of the property appraiser. After producing a recommended decision, the special magistrate shall provide it to the board clerk. And Rule 12D -9.032(1)(a) FAC reads as follows: 12D-9.032 Final Decisions. (1)(a) For each petition not withdrawn or settled, the board shall produce a written final decision that contains findings of fact, conclusions of law, and reasons for upholding or overturning the property appraiser's determination. Conclusions of law must be based on findings of fact. For each of the statutory criteria for the issue under administrative review, findings of fact must identify the corresponding admitted evidence, or lack thereof. Each final decision shall contain sufficient factual and legal information and reasoning to enable the parties to understand the basis for the decision, and shall otherwise meet the requirements of law. The board may fulfill the requirement to produce a written final decision by adopting a recommended decision of the special magistrate containing the required elements and providing notice that it has done so. The board may adopt the special magistrate's recommended decision as the decision of the board incorporating the recommended decision, using a postcard or similar notice. The board shall ensure regular and timely approval of recommended decisions. Additionally, Section 194.034(2) Florida Statutes only requires that a recommended decision contain findings of fact, conclusions of law, and include reasons for upholding or overturning the determination of the property appraiser. These Rules and Statute, when interpreted together or consistently, require the Board to adopt a recommended decision that meets the three specified statutory criteria (listed in subsection (1) of Rule 12D-9.031) and the requirements of law. Another issue that arose in regard to this petition was the requirement for 25 days' advance notice before a hearing can be held. Complying with this time period became an impossibility when a new hearing was trying to be rescheduled, especially in light of the June 1 deadline, special magistrate availability, and the petitioner's refusal to cooperate with setting a new hearing date. Pushing the hearing through under these circumstances could have become a due process issue. As counsel for the Board, I endeavor to provide the best possible advice to you based upon the current language of the Rules set forth in the FAC and the applicable statutory provisions. It is my opinion that the Board should adopt the special magistrate's recommend decision related to the above referenced petition. If you do that, the recommended decision will become a final Board decision and any further proceedings will have to take place in Circuit Court. The Circuit Court would hear this matter as if it were a new case and neither the !petitioner nor the property appraiser would be limited by the evidence introduced during the special magistrate's hearing. 2 Moving forward, if you make the determination that a special magistrate failed to consider or improperly considered the statutory factors set forth under Florida law, or otherwise Tailed to meet the requirements of law, I recommend that the reasoning be specifically set forth so that there can be no question the Board is properly exercising its quasi-judicial authority or that the recommended decision complies witli applicable law. "Please note the new Vero Beach office address" Michelle D. Napier Napier & Rollin, PLLC 2066 14th Ave., Suite 201 Vero Beach, FL 32960 Phone: (772) 388-4447 Fax: (772) 388-0347 E -Mail: Michelle@NapierRollinLaw.com Web: www.NapierRollinLaw.com Satellite Office: 1627 US Hwy 1, Ste. 222 Sebastian, FL 32958 Napicr&Ro111n;PLLC CONFIDENTIALITY NOTICE: THIS COMMUNICATION, ALO1 THAT IS CONFIDENTIAL, PRIVILEGED OR OTHERWISE EX RECIPIENT ORA PERSON RESPONSIBLE FOR DELIVERING IT' ANY DISCLOSURE, COPYING, PRINTING, DISTRIBUTION, FO ATTACHED TO THIS E-MAIL IS STRICTLY PROHIBITED. IF YOL NOTIFY ME BY RETURN E-MAIL OR TELEPHONE AND DEST READING, PRINTING, SAVING OR FORWARDING IN ANY M) ANY DOCUMENTS ATTACHED TO THIS TRANSMISSION MA' APlease consider the environment before printing this --Warning-- IG WITH ANY ATTACHMENTS, MAY CONTAIN INFORMATION MPT FROM DISCLOSURE. IF YOU ARE NOT THE INTENDED 0 THE INTENDED RECIPIENT, YOU ARE HEREBY NOTIFIED THAT ,WARDING, OR USE OF ANY INFORMATION CONTAINED IN OR HAVE RECEIVED THIS E-MAIL IN ERROR, PLEASE IMMEDIATELY tOY THE ORIGINAL E-MAIL AND ITS ATTACHMENTS WITHOUT NNER. YOUR COOPERATION IS GREATLY APPRECIATED. CONSTITUTE WORK PRODUCT. e-mail 'This email was sent to you by someone outside of the Clerk's Office. Beware that any link or attachment that you open may cause harm to the organization and should be handled with extreme caution. --.Warning--