HomeMy WebLinkAbout04/15/2021JEFFREY R. SMITH, CPA, CGFO, CGMA
Clerk of Circuit Court & Comptroller
Clerk to the Board and Value Adjustment Board
180127th Street
Vero Beach, FL 32960
e�
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) FINAL MEETING
COUNTY ADMINISTRATION BUILDING "A" Al -102 (Limited Capacity)
THURSDAY, APRIL 15,2021,11:30 A.M.
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. APPROVAL OF MINUTES
A. VAB Organizational Meeting of September 14, 2020 ..........................................1-7
6. 2020 VAB Recap...............................................................:..............................................8:
Value Adjustment Board Final Meeting Agenda - 2020 Tax Year Page 1
April 15, 2021
7. APPROVE AND ADOPT THE SPECIAL MAGISTRATES'
RECOMMENDATIONS AS THE VALUE ADJUSTMENT BOARD'S DECISION
AND AUTHORIZE DISTRIBUTION OF FORM DR485V, PURSUANT TO
SECTION 194.032, F.S.
A. 2020 Special Magistrates' Recommendations.....................................................9-10
8. 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 ......................................................11
B. Certification Form DR -488 Real Property.......................................................12-13
C. Certification Form DR -488 Tangible Personal Property................................14-15
9. REVIEW OF SPECIAL MAGISTRATE BILLING FOR THE 2020 TAX YEAR
AND DIRECT THE VAB CLERK ON HOW TO PROCEED...........................16-26
10. PUBLIC COMMENT
11. OTHER BUSINESS
12. ADJOURNMENT
Value Adjustment Board Final Meeting Agenda - 2020 Tax Year Page 2
April 15, 2021
�� CO
JEFFREY R. SMITH, CPA, CGFO, CGMA 4
Clerk of Circuit Court & Comptroller
Clerk to the Board and Value Adjustment Board
180127th Street +rZpglpA
Vero Beach, FL 32960
Telephone: (772) 226-1432
Fax: (772) 978-1857
E-mail: AxiaW.:�//Clerk.indian-rh
.indian-river.org
Web address:
VALUE ADJUSTMENT BOARD'f
COUNTY ADMINISTRA'
MONDAY, SFtPTEME
The Value Adjustment Board (V
September 14, 2020 in.,
Building A, Room ero
and Tim Zorc; and p-pating
Business Citizen Me mb..�?d
Also �t were
Curt and
WardloiO',,/°` rticipating"
Umphn a nine Hicks.
1. CALL TO ORIR;
Chairman Tim Z
ORGANIZATIOJ. MEETING
BUIIITNG "B" B.
�.�202011:30 A. M. 000
f Inerty, Florida, met on Monday,
int on n ' ' istr`ri Building, 1801 27th Street,
Flori nt wmmissioners Joseph E. Flescher
Zoom chool Board Member Jacqueline Rosario; and
ylicheI ier (participated by Zoom); Clerk of the
fey R. Smit VAB Clerks Terri Collins -Lister and Randi
,,pm the Property Appraiser's Office was Mickey
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
-1-
4.
5.
6.
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 th �;equnty as electedfrom the membership of
the board of saidgoverning body, one of whom shallbe electerperson"
MOTION WAS MADE by Commissioner Vic, ,; CONDED by Citizen Member
Heckman, the Board, by a 4-0 vote t ComM*Oner Joseph E. Flescher as
Chairman of the Value Adjustment B or the Tax ft 020.
WINMOTION WAS MADE by Commissid] Zorc, SECONDED b� chool Board Member
Rosario, to elect Citizen Member Hecka' as hairmari ere were no other
nominations for Vice Chai , n.
Chairman Flescher CALLE W, kh—.:VOTE an s he Board, by a 4-0 vote approved to
elect Citizen Member Heckms`/ZOR
airmaii'�� a Value Adjustment Board for
the Tax Year 202Qc,,,..<,._ sr .
& 'CONTA
Board Clerk's contact information...................I
tinn14,ffly, no dd!� W required.
UE ADJUSTMENT BOARD MINUTES
A. VAB Final TWOet�f�W�F—minutcs 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
-2-
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,,ffil, pursuant to F. S. 194.013.
8. APPOINT THE FOLLOWING ATTORNEX� ' 0 LICANT TO SERVE AS SPECIAL
MAGISTRATE FOR EXEMPTION/ SAM FCATION/TAX DEFERRAL
HEARINGS, PURSUANT TO F.S.194t(,1
A. Claudette Pelletier, Esq........ .... ....................... ... .............................8-13
s
,, t f f f f
ON MOTION by Commissr6 r Zorc, SE r } by School Boar Member Rosario, jnl,jl
the Board, by a 4-0 vote a] a appoint tt of Attorney Claudette Pelletier as an
as the Attorney Special Magi tepemption ssification, assessment difference
transfers, and tax deferral heattgs for V.AB 202x year.
9. SET THE ,E OF PAy,FOR ATrOI' SP)JIAL MAGISTRATES
Rate of pay fo Attorney
,,FOR
Maggi ates is $125.00 per hour.
Y.r�'IJlON by Cd 1r &&Y,1M c S9e NDED by Citizen Member Heckman, the
by to a
ifed a ra' ay not to exceed $125.00 per hour, to be paid
Attormn 1V t -ates fore VAB 2020 tax year.
10. APPO TWO (2) b HE FOLLOWING APPRAISER APPLICANTS TO SERVE
AS SPEF 4— r MAGIST TES FOR REAL PROPERTY VALUATION, PURSUANT
TO F.S.194,0035i
A. Stephen Neill,lVIAI................................................................................................... 14-21
B. Juliana Young...........................................................................................................22-30
C. Steve Boyle.................................................................................................................31-46
Terri Collins -Lister, VAB 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
-3-
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. A00r1_
The VAB sought and received Attorney Miche le`2. tier's opinion regarding Mr. Boyle
,0
representing the VAS as a Special Magistr NO,1I %
1,tated it was the Board's duty to
avoid a conflict and the appearance of a tet.
discussion followed concerning th `Cre
beim com ll�te'y� ransparent, avoiding the
A discu g g P a earance of a conflict and makin that Special Magis les recuse themselves if
apmember of their firm represents an1 of a.: "' perty in �f{ ounty in which the
magistrate serves.
Commissioner Zorc sought r r Vied inform tion from the VAB Clerk on the process
of verifying there was no co ct ofr1 erest bet�n the Special Magistrate and the
petitioner. A leng y discussion llowed�� m theoa expressing their concern that
Mr. Boyle's in 'tin the proc app* as a conflict of interest.
Chairman Fs feher CAI,D FOR ".DOTE and tie Board, by a 1-3 vote (Chairman
Flescher, Vice rman�hckman, a�'' School Board Member Rosario opposed), the
mot, n-a*d.
x : OTIO�Commtner Zo+c�CONDED by Chairman Flescher, the Board,
�.r ,�'�
4-0 vote app ;ed to a .,point Stephen Neill, as the Appraiser Special Magistrate
an " lana Youngn Alter e Appraiser Special Magistrate for the VAB 2020 tax
yearv�X�}},, rthe ca eaf at allagistrates would be notified that they must recuse
themsely� om hea an appeal in which a member of their firm had previously
representedpetitiof.
VAB Attorney al'}'�' e�f reiterated that the Florida Administrative Rules require the
Special Magistrateto 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
-4-
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 P O� fRTY HEARING, PURSUANT
TO F.S. 194.35, AND SET HOURLY RATE OF MILEAGE AND MAXIMUM
RATE PER DAY FOR OVERNIGHT BODGING REIMBURSEMENT IN
ACCORDANCE WITH F.S. 112.06.
A. Pamela Andrea, ASA..................,�;:f. .. .................. ........... .....�:�................................. 47-61
13.
14.
ON MOTION by Commissioner Zorc, Sf
the Board, by a 4-0 voted ' roved the
` .� p
Magistrate for Tangible Pe ro pert
of pay of $105.00 per hour, tolodging, plus mileage at the Stpro
I1
CIAL
School 19' ir Member Rosario,
of Pamelandrea as Special
for the VAB 2020 tax year at a rate
bursement of $100.00 per day for
O V ;� tEr A CONTRACT FOR EACH
ON BEHALF OF THE FULL BOARD.
............................................................. 62-67
ft ,MOTION ,MOTION b mmi l!'4 r Zorc, SECONDED by Chairman Flescher, the Board,
by af,0 vote author the an to execute a contract for each appointed Special
Magist ate on behalf he full 6ard.
DESIGNATE THE V ATTORNEY TO MAKE DETERMINATION FOR LATE
FILE GOOD VIEWS AND LATE FILE RESCHEDULE GOOD CAUSE
REQUESTS ON BRHALF 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
-5-
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 ADMINIST / FVE CODE AND CURRENT
PRACTICES AND PROCEDURES.
ON MOTION by School Board Member ario, SE%�,,
D by Commissioner Zorc,
the Board, by a 4-0 vote approved toy,,natethe Vorney Michelle Napier to
provide Special Magistrate Orients" ", mon Hearing Guideli ft Evidence Exchange, a
review of the Florida Administrative { e�and Curr�nt Practices'`'and Procedures.
17. APPROVE THE VAB CHA
2020-2021 VAB INVOICES
18.
ON MOTI1
Heckman, t
payment of
;C rk of the Cir9') i
Pr 6orty Appraise"
ther&i jk delay in the
�'tfff
gettingork done
TO
I voteW
behalf
AND A
OF TPIW,.fULL BOARD.
B
PAYMENT OF
NDED by Vice Chairman
aan to review and authorize
Comp f oiler Jeffrey R. Smith spoke on behalf of the
the Tax Collector's Office on the issues involved when
itss. He asked for the cooperation of all the parties in
The VAB Clerfwom "feed the deadline to file a Petition with the VAB was September
4, 2020 without aCause. 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
-6-
19. PUBLIC INPUT
20. ADJOURNMENT
There being no further business, the meeting adjourned at 12:43 p.m.
2020 VAB Organizational Meeting Minutes Page 7
September 14, 2020
-7-
JEFFREY R. SMITH, CPA, CGFO CGMA '
"Cog."
Clerk of Circuit Court & Comptroller
1801 27th Street;
Vero Beach, FL 32960
Telephone: (772) 226-1916
Fax: (772) 978-1857
E-mail: Axia@clerk.indian-river.org
Web address: http•//Clerk.indian-river.M
MEMORANDUM
DATE: April 15, 2021
TO: Value Adjustment Board (VAB)
FOR: Jeffrey R. Smith, Clerk of Circuit Court and Comptroller
FROM: Terri Collins -Lister, Supervisor
Value Adjustment Board Clerk
RE: Value Adjustment Board — 2020 Recap
Below you will find a recap of the Value Adjustment Board activity for the 2020 tax cycle, in accordance
with Florida Statute 194 and the Department of Revenue Rule 12D-9.
*Hurricane Dorian
IF -110
2015
2016
2017
2018
2019
2020
TOTAL PETITIONS
135
137
119
134
166
141
PETITION FILED IN ERROR
1
0
1
TOTAL GOOD CAUSE PETITIONS
8
12
13
5
26*
; ` 10 ,
GOOD CAUSE DENIED
7
12
0
4
3
1
TOTAL WITHDRAWN
102
107
90
114
134
-41-1
WITHDRAWN - AGREED WITH PAO
19
13
17
30
10
WITHDRAWN — ADMINISTRATIVE
1
0
0
0
3
.:2
WITHDRAWN - REACHED A
SETTLEMENT BEFORE HEARING
42
64
48
51
36
33..
WITHDRAWN - DROPPED THEIR
ARGUMENT
15
2612
15
65
55
WITHDRAWN - BY AGENT
18
0
1
1
7
D'
WITHDRAWN - BY PETITIONER
4
4
11
7
11
WITHDRAWN — RESOLVED BY PAO
3
0
1
10
2
3 ;
TOTAL HEARINGS SCHEDULED
26
18
29
15
29
29:;
GRANTED
12
3
12
4
1
12._
GRANTED IN PART
1
2
0
0
2
DENIED
5
10
17
11
26
11-`
DENIED —NO SHOW AT HEARING
8
3
4
1 5
0
5
*Hurricane Dorian
IF -110
Value Adjustment Board
Special Magistrate Recommendations
Board Review Date 4/15/2021
Tax Roll
4/13/2021 9:51:41AM Page 1 of 2
Taxable Value Before
SM Recommended
Recommended
Petition #
Parcel #
OwnerName
Adjustment
Taxable Value
Reduction
Decision
2020-001
33380200001005000001.0
RM-TRION SHOPPES OF VERO BEACH LLC
$2,770,285
$2,770,285
$0
DENIED
2020-003
33403000008004000332.0
POOL ANTHONY J CAROLE E
$108,070
$58,070
$-50,000
GRANTED
2020-010
32392000003000000023.0
BECK KARSTEN
$231,963
$155,032
$-76,931
GRANTED
2020-011
30380000003000000001.0
HAMMOND DEVELOPMENT GROUP LLC
$1,592,705
$1,592,705
$0
DENIED
2020-013
32391400001000000044.0
HOFFMAN LEONARD LAUREL
$484,550
$484,550
$0
GRANTED INPART
2020-019
33402100008000000139.0
RODRIQUEZ MAGALY
$1,819,138
$1,105,000
$-714,138
GRANTED
2020-020
32391600010000000035.0
BAKERPAULT
$331,167
$331,167
$0
DENIED
2020-028
33392600010000000009.0
SORAY CASSANDRE
$62,900
$62,900
$0
DENIED
2020-031
33400500003007000018.0
CORNELL DAN R
$4,390,079
$4,044,035
$-346,044
GRANTED
2020-043
32402900029000000003.0
WADE ANDREA L(TR)
$2,177,938
$2,177,938
$0
DENIED
2020-045
3 33 80400001009000002.2
LRP OF VERO LLC
$395,843
$319,663
$-76,180
GRANTED
2020-048
33403100000700000004.3
NOVURANIA OF AMERICA INC (50%)
$1,774,070
$1,774,070
$0
DENIED
2020-049
33390100013002000002.0
LA JUAJUA REALTY INC *
$377,181
$377,181
$0
DENIED
2020-050
33391200015000000007.6
MACMILLAN RONALD JASON (TR)(1/2)
$212,251
$212,251
$0
DENIED
2020-057
31392500009002000311.0
KOWALSKI RICHARD
$585,192
$585,192
$0
DENIED
2020-058
33380200001011000002.0
THE VERO BEACH INN LLC
$2,913,429
$2,102,352
$-811,077
GRANTED
2020-059
31382500001396000005.0
SINCLAIRE WILLIAM T
$137,226
$127,812
$-9,414
GRANTED
2020-082
33402100008000000055.0
GARNETT DAVID H LORRI S
$1,445,896
$1,232,500
$-213,396
GRANTED
2020-083
33390600013000000001.0
SREIT LEXINGTON CLUB LLC
$3,369,590
$3,369,590
$0
DENIED
2020-084
32392600011031000001.2
STAR SUITES BY RIVERSIDE THEATRE LLC
$31,935
$22,698
$-9,237
GRANTED
2020-085
32392600011031000001.0
STAR SUITES BY RIVERSIDE THEATRE LLC
$4,201,475
$2,986,039
$4,215,436
GRANTED
2020-086
32403200006019000004.0
CABANA BEACH HOTEL RESORT LLC
$10,599,284
$10,599,284
$0
DENIED
2020-099
33380300009000000005.1
DINARI HOSPITALITY LLC
$3,998,068
$2,933,231
$-1,064,837
GRANTED
2020-131
31391500002016000007.0
10630 FIFE AVE LLC *
$2,021,387
$2,021,387
$0
DENIED
2020-133
33403400001000000003.0
LOMBARDO DENA M
$6,127,000
$6,127,000
$0
DENIED
2020-135
32391200011000000020.0
HILL RAYMOND PAMELA E
$7,713,893
$6,162,500
$-1,551,393
GRANTED
�0 2020-143
33390200007011000001.0
HOLLYWOOD WAREHOUSES 18 LLC
$4,900,745
$4,900,745
$0
DENIED
2020-145
32393200021000000004.0
FERNS ALEXANDER I BARBARA M
$221,324
$221,324
$0
DENIED
4/13/2021 9:51:41AM Page 1 of 2
Value Adjustment Board
Special Magistrate Recommendations
Board Review Date 4/15/2021
Tax Roll
Taxable Value Before SM Recommended Recommended
Petition # Parcel # OwnerName Adjustment Taxable Value Reduction Decision
2020-146 30393300001000000011.0 VELLENGA CHRISTIAN $1,060,229 $1,060,229 $0 DENIED
Count: 29 29 Totals: $66,054,813 $59,916,730 $-6,138,083
4/13/2021 9:51:41 AM Page 2 of 2
Stephen I Boyle, MAI
State -certified General
Real Estate Appraiser RZ699
Stephen@ boyledrake.com
June 3, 2016
Mr. Ralph L, Poppell
BHP of Vero, LLC.
1925 98th Avenue
Vero Beach; Fl. 32966
Boyle & Drake, Inc.
Real Estate Appraisers and Consultants.'
3790 7d Terrace, Ste 202
Vero Beach, Fl 32960
Telephone: (772) 778-7577'
Fax: (772) 778-7868.
info�@boyledrake.com
aoa�-o�5
Paul P. Drake; NIAI, SRS.
State -Certified General,
Real Estate Appraiser RZ27
ppdmaiCgate.net
Re: Restricted appraisal report of the 7.09 -Acres of land located along the west side of 98th
Avenue at S.R.-60, Vero Beach, Fl. 32966
Dear Mr. Poppell
In accordance with your request, we have made an investigation and analysis of the above
referenced property, We will describe the subject real property in the accompanying
restricted appraisal report, of which we hereby make this letter a part of and incorporate
therein.
According. to our engagement for service, the purpose of this investigation and analysis was
to estimate the Market Value of the Fee Simple Interest of the subject property, as described
in the following Restricted Appraisal Report, that consists of 43 pages, including the
addenda..
The intended user of this appraisal report is our Client; Mr. Ralph L. Poppell. The intended;
use of this appraisal report is to assist our Client in determining a pro -rata value of the
,property for internal business purposes: Pursuant to our Cl'ient's request, in order to effect
_fine requested analysis/valuation,. we have partitioned the overall parcel into three (3)
separate parcels that would yield equal values, as well as dividing the parent or overall
parcel into two (2) parcels of equal value.
This is "a Restricted Appraisal report that complies with the reporting requirements set
forth under Standard Rule 2-2(b) of the Uniform Standards of Professional Appraisal
Practice [USPA.P] for a Restricted Appraisal Report.. As such, it does not include'
discussions of the data, reasoning, and analyses that we used in the appraisal process;
to develop our opinion of value. Moreover,, use of this report is expressly limited to our
client, and`we warn our client that the rationale for how we arrived at the opinions and
conclusions set forth in this report` may not be understood properly without additional
information in the appraiser's work file.
)VA -1
Boyle & Drake, Inc.
ML. i. Ralph Poppell
BBP of Vero, LLC
June 3,, 201,6
Page ifi
Respectfully submitted,
BOYLE & DRAKE, INC.
0.0r). Q -1-*'
SteppA J.II
State -Certified General
Real Estate Appraiser RZ699
Z2891
}
F
10 P --3
Boyle & :Drake, Inc.
SALES COMPARISON APPROACH:
Although a Restricted Appraisal Report does not require a discussion of the market data
utilized in, deriving a value conclusion, we have nonetheless provided a summary of the
Sales Comparison Approach to. assist our client in understanding our conclusion.
We present a summary/adjustment chart following the sales.location map.
In the following. summary/adjustment chart, we first estimate a. value for the Parcel fronting
on S.R.-60. Of the three (3) parcels, this is the most desirable commercial site and we use it
to set the `base" for the other two parcels.
1DA--
BHP of Vero, LLC
This meeting is being held at the request'of Raiph Puppell so
that the two parties representing the voting units of 13HP of
Vero, LLC can be divided as prescribed in the MAI appraisal
report done by Boyle & Drake in Vero Beach, As depicted on
the MAI report page 14 all computations are based on equal
dollar value not square foot.
It has been the desire of the Banack ne Famil and partners
Banack represents that in the even y p t rs Sid
t of a division they wish to
keep the North Parcel and Ralph. Poppell .said he will keep the
South parcel,
All that Agreed Sigm
g Date,
Sign; Date;
All that Disagree; Sign; Date;
:Sign: Date;
N
4117
1� .S ad �'�$.' S �j �iJ,�,.. y�� P� 7�� 'r Off 'Y� • y � #.M-� P
NOTICE R 82/09
Rule 12D-16.002
TAX IMPACT OF VALUE ADJUSTMENT BOARD Florida Administrative Code
Indian River County
Tax Year 2 0 2 0
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.
All values should be county taxable values. School and other taxing authority values may differ.
*Include transfer of assessment difference (portability) requests.
If y'ou Have a ;question about these actiens, contact the
Chair or the Clerk of the Value Adjustment Board
...... , of Year's
rY
Chair's name Joseph E. Flescher
Actions
ext.
Clerk's name Jeffrey R. Smith
Phone 772-226-1432
ext.
Nlumber of Parcels
Reduction m
Shift m
_f:Property
Type
Exemptions
Assessments*:
Both
County Taxable Value
Taxes
Grantetl
Requestetl
Reduced
Requested
Withdrawn
Due to Board Actions
Due to`Board Actions,
ar
seftled
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.
If y'ou Have a ;question about these actiens, contact the
Chair or the Clerk of the Value Adjustment Board
Chair's name Joseph E. Flescher
Phone 772-226-1919
ext.
Clerk's name Jeffrey R. Smith
Phone 772-226-1432
ext.
- 11 -
CERTIFICATION OF THE VALUE ADJUSTMENT BOARD DR-488
0
ka"I
t R. 12/09
9 Section 193.122, Florida Statutes Rule 12D-16.002
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 ❑ 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
04-15-2021
Date
-12-
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 specialmagistrates 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
Date
-13-
CERTIFICATION OF THE VALUE ADJUSTMENT BOARD DR -488
0
R. 12/09
ka
Section 193.122, Florida Statutes Rule 12D-16.002
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 ❑ real 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 1:1real 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
4/15/2021
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:
® 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
4/15/2021
Date
-15-
JEFFREY R. SMITH, CPA, CGFO, CGMA
:baouxry
Clerk of Circuit Court & Comptroller
180127t" Street ��;•
Vero Beach, FL 32960 1`
Telephone: (772) 226-1432
Fax: (772) 978-1857
E-mail: Axia@clerk.indian-river.org
Web address: http://Clerk.indian-river.org
MEMORANDUM
DATE: April 12, 2021
TO: The Value Adjustment Board
FROM: Terri Collins -Lister, Supervisor to the Clerk to the Board and the
Value Adjustment Board
SUBJECT: Agenda Item 9 - Special Magistrate Billing
I would like to request the Board review the invoice submitted by Special Magistrate Juliana
Young for the 2020 Tax Year and Article 3.4: Terms of Service in the Special Magistrate
Contract and provide direction to the VAB Clerk on how to proceed.
-16-
,. •�li�na.,
�..i.r oung
Special Magistrate
2020-21 Time Sheet
Hearing Date
Petition Hearing
Amount
Office
Office
Total Summary of Work
& Name Hours
Rate
Time
Time
Hours
Amount
11/192020
1.5
$105
$157.50
$157.50 Orientation
11/05/2020
2020-45
1.5
$105
$157.50
13
$1,365.00
$1,522.50 Comercial Office
Popple
surplus land'
LRP of Vero
11/16/2020
2020-058
1
$105
$105.00
17.5
$1,837.50
$1,942.50 Motel
Vero Beach Inn
SR 60
11/16/2020
2020-099
1
$105
$105.00
15
$1,575.00
$1,680.00 Motel
Fairfield Inn
SR 60
11/19/2020
2020-020
0.5
$105
$52.50
8.5
$892.50
$945.00 Single family home
Baker
Antiqua Circle
11/19/2020
2020-019
0.5
$105
$52.50
11.5
$1,20750
$1,260.00 Single family home
Rodriquez
Spinnaker
11/19/2020
2020-013
0.5
$105
$52.50
8.5
$892.50
$945.00 Single family home
Hoffman
Raiver Club
11/19/2020
2020-086
1
$105
$105.00
1
$105.00
$210.00 no show
Cabana
11/19/2020
2020-048
1
$105
$105.00
1
$105.00
$210.00 no show
Novurania
11/19/2020
2020-011
1
$105
$105.00
1
$105.00
$210.00 no show
Hammond
11/19/2020
2020-010
0.5
$105
$52.50
8.5
$892.50
$945.00 Single family. home
Beck
61st Cir
11/19/2020
2020-143
1
$105
$105.00
1
$105.00
$210.00 no show
Hollywood Warehouse
11/19/2020
2020-083
0.5
$105
$52.50
1.5,
$157.50
$210.00 no show
Lexington Club
11119/2020 2020-084 & 8! 1 $105 $105.00
Star Suite
12/10/2020 2020-31 1.25 $105 $131.25
Cornell
12/10/2020 2020-82 1.25 $105 $131.25
Garnett
Total
17 $1,785.00 $1,890.00 Hotel
extended stay
21.5 $2,257.50 $2,388.75 Single family home
Ocean Drive
18 $1,890.00 $2,021.25 Single family home
Anchor
$16,747.50
ier?"ttc
`. Alin PLLC
.:`: �1-.-
Phone: (772) 388-4447 • Fax: (772) 388-0347
1627 U.S. 1, Suite 222 • Sebastian, FL 32958 865 20th Place • Vero Beach, FL 32960
Michelle D. Napier • Michelle(a'NapierRollinLaw.com Kevin M. Rollin* • Kevin@NapierRol.li.nLaw.com
•aLo admitted in Georgia
MEMORANDUM
TO: Special Magistrates for the 2020 Indian River County Value Adjustment Board
and VAB Clerk
FROM: Michelle D. Napier, Esq., Board Counsel
RE: Timeliness of Providing Written Recommendations
DATE: November 23, 2020
This memorandum is sent to remind all Magistrates of their contractual requirements to provide
written recommendations to the VAB Clerk no later than 14 days after the hearing. Time is of the
essence with the 14 -day period. The importance of timely providing the recommendations to the
VAB Clerk was explained to you in detail during the organizational meeting.
As stated in your contracts, the Value Adjustment Board maintains the discretion to adjust your
fees or may refuse to pay any fees due to you in the event the 14 -day requirement is not met. This
provision will be enforced so please govern yourselves accordingly.
Moving forward, if there arises some reason why the 14 -day period cannot be met, please
immediately communicate your concerns to the VAB Clerk who will confer with me if necessary.
Respectfully submitted,
NAPIER & ROLLIN, PLLC
Michelle D. Napier, Esq.
INDIAN RIVER COUNTY VALUE ADJUSTMENT BOARD AND
JULIANA E. YOUNG, 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 Juliana E.
Young, whose address is 1924 44TH Avenue, Vero Beach, Florida 32966 (hereinafter referred to as "SPECIAL
MAGISTRATE"), on September 14, 2020.
WITNESSETH:
WHEREAS, the BOARD needs the services of a Special Magistrate for the purpose of taking
testimony at hearings, and making recommended findings of fact and conclusions of law to the BOARD and
performing such other tasks as required by the Board, all as authorized by Florida Statutes Chapter 194, and
the rules of the Florida Department of Revenue; and
WHEREAS, the SPECIAL MAGISTRATE desires to provide such services to the BOARD as an
independent contractor; and
WHEREAS, the SPECIAL MAGISTRATE confirms He/she meets the qualifications of § 194.035 Fla.
Stat., and Rule Chapter 12D-9, F.A.C. and specifically in that
• He/she is not an elected or appointed official, or an employee of a taxing jurisdiction in the State of
Florida; and,
• He/she is a SPECIAL MAGISTRATE appointed to hear issues of exemptions, portability and
classifications and a member of the Florida Bar with no less than 5 years of experience, or,
• He/she is a SPECIAL MAGISTRATE appointed to hear issues regarding the valuation of real estate
and is a state certified real estate appraiser, with not less than five years of experience in the area of
ad valorem taxation, or real property valuation and/or
• He/she is a designated member of a nationally recognized appraiser's organization with no less than
five years of experience in tangible personal property valuation; and,
• He/she shall not represent a person before the BOARD in any tax year during the time he/she shall
serve as SPECIAL MAGISTRATE.
-2.0-
NOW, THEREFORE, in consideration of the mutual terms and conditions, promises,
covenants and payment hereinafter set forth, the BOARD and SPECIAL MAGISTRATE agree as
follows:
ARTICLE 1: SERVICES
1.0 The above recitals are true and correct and are hereby incorporated into this agreement.
1.1 SPECIAL MAGISTRATE shall perform professional services to the BOARD as a SPECIAL
MAGISTRATE. The SPECIAL MAGISTRATE'S services shall include, but not be limited to the following:
a. Conducting hearings in accordance with the rules of the Florida Department of Revenue;
b. Taking testimony and reviewing evidence at hearings for the Board pursuant to Chapter 194, Florida
Statutes;
c. Making recommended findings of fact and conclusions of law to the BOARD concerning the
determination of the Indian River County Property Appraiser, within fourteen (14) calendar days of
the conclusion of testimony of any case;
d. Making a verbatim record of the proceedings and preserving any documentary evidence submitted
for consideration.
1.2 SPECIAL MAGISTRATE shall be responsible for complying with all federal, state and local rules,
regulations, statutes, laws or ordinances, regarding payment for his services under this Agreement, and any
reporting requirements there under. SPECIAL MAGISTRATE agrees that he/she will not display or distribute
business cards or otherwise advertise his/her business while serving as SPECIAL MAGISTRATE for the
BOARD.
1.3 During any hours SPECIAL MAGISTRATE provides services to BOARD, SPECIAL MAGISTRATE
shall devote his/her full time and effort to the services being performed for the BOARD. SPECIAL
MAGISTRATE shall truthfully and accurately maintain all records and make such reports as the BOARD may
require. SPECIAL MAGISTRATE shall comply with all requirements of Chapter 119 F.S.
1.4 The BOARD Clerk shall provide the SPECIAL MAGISTRATE the names of real and personal property
owners contesting assessments upon execution of this agreement and after said names are known to the
BOARD Clerk. If after review of the names, the SPECIAL MAGISTRATE finds that there may be the
-'21-
�LORIOp' .
potential for a conflict of interest, the SPECIAL MAGISTRATE shall notify the BOARD Clerk and the
BOARD Clerk shall reassign that case to an alternative SPECIAL MAGISTRATE.
1.5 The SPECIAL MAGISTRATE shall conduct all hearings in accordance with Florida Statutes, Chapter 194
and applicable Florida 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 §I94.032(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 parry 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.
3
3.4 In the event SPECIAL MAGISTRATE does not file reports with the Clerk within fourteen (14) days of
the hearing, the Board, in its discretion, may elect to refuse to pay all or part of SPECIAL MAGISTRATE'S
fee for those cases.
ARTICLE 4: METHOD OF BILLING AND PAYMENT
4.1 SPECIAL MAGISTRATE will maintain a record of time for his/her performance under this Agreement
and shall submit billings for payment of services actually rendered on a monthly basis to the Clerk of the Board
for processing. Billings shall provide the nature of services performed and shall include a summary of any
amounts previously billed and credits for amounts previously paid
4.2 SPECIAL MAGISTRATE acknowledges that each billing must be reviewed and approved by the
BOARD Clerk or the BOARD'S designee. Should the BOARD Clerk or the BOARD'S 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. 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.
4
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 snaking 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.
IN WITNESS WHEREOF the BOARD and SPECIAL MAGISTRATE have caused these presents
to be executed in their names, the day and year first above written.
-24--
SPECIAL MAGISTRATE
` , a � 'LLQ- c
liana. E. Young U
WITNESS: ev"mL t
i:�'e7 • ' y�{
Cn
f V^� • �s
VALUE ADJUSTMENT BOARD OF •• C ... .... . .
INDIAN RIVER COUNTY, FLORIDA
67 Joseph Flescher, Chairman
VAB Approved: September 14, 2020
Attest: JEFFREY R. SMITH, Clerk of Circuit Court and Comptroller
writ I De.
uty Clerk
f Of fflowlww "no -'s Lot,
ATTACHMENT:
Exhibit "A"
Approved as to form and
legal sufficiency:
Michelle Napier, Esquire, Legal Counsel to
Indian River County Value Adjustment Board
11
-.25-
INDIAN RIVER COUNTY VALUE ADJUSTMENT BOARD AND
JULIANA E. YOUNG, SPECIAL MAGISTRATE AGREEMENT
EXHIBIT "A"
ARTICLE 2: FEES
2.1 The BOARD shall pay the SPECIAL MAGISTRATE at the rate of $105.00 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.
_-26-