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HomeMy WebLinkAbout09/14/2020 (2)r t � i JEFFREY R. SMITH, CPA, CGFO, CGMA��G 4 Clerk of Circuit Court & Comptroller Clerk to the Board and Value Adjustment Board 180127t' Street �Zox�oA Vero Beach, FL 32960 Telephone: (772) 226-1432 ' Fax: (772) 978-1857 E-mail: Axia@clerk.indian-river.org Web address: htt.P:HClerk.indian-river.org i AGENDA VALUE ADJUSTMENT BOARD (VAB) ORGANIZATIONAL MEETING COUNTY ADMINISTRATION BUILDING "B" B1-501 MONDAY, SEPTEMBER 14, 2020 @ 11:30 A.M. Zoom Meeting ID: 859 7295 5497 Passcode: 348044 BOARD MEMBERS Tim Zorc, Chairman Joseph E. Flescher, Vice Chairman Jacqueline Rosario, School Board Member District 2 Todd Heckman; Business Citizen Member Vacant, Homesteaded Citizen Member 1. CALL TO ORDER 2. INVOCATION — Clerk of Court & Comptroller Jeffrey R. Smith 3. PLEDGE OF ALLEGIANCE — Commissioner Joseph E. Flescher 4. ELECT CHAIRMAN AND VICE CHAIRMAN, PURSUANT TO F.S. 194.015 The Chairman Shall Be A Board Of County Commission Member i 2020 VAB Organizational Agenda Page 1 September 14, 2020 5. INTRODUCTIONS & CONTACT INFORMATION A. Introduction of Board Members/Board Clerk B. Board Members list and designated Board Clerk's contact information...................1 6. APPROVE VALUE ADJUSTMENT BOARD MINUTES A. VAB Final Meeting Minutes of,May 20, 2020............................................................2-5 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 8. APPOINT THE FOLLOWING ATTORNEY APPLICANT TO SERVE AS SPECIAL MAGISTRATE. FOR EXEMPTION/CLASSIFICATION/TAX DEFERRAL HEARINGS, PURSUANT TO F.S. 194.035 A. Claudette Pelletier, Esq...........!.......: ...................8-13 ....................................................... 9. SET THE RATE OF PAY FOR ATTORNEY SPECIAL MAGISTRATES Rate of pay for Attorney Special Magistrates is $125.00 per hour. 10. APPOINT TWO (2) OF THE FOLLOWING APPRAISER APPLICANTS TO SERVE AS SPECIAL MAGISTRATES FOR REAL PROPERTY VALUATION, PURSUANT TO F.S. 194.035. A. Stephen Neill, MAI................................................................................................... 14-21 B. Juliana Young ............................ :.............................................................................. 22-30 C. Steve Boyle................................................................................................................31-46 11. SET THE RATE OF PAY FOR APPRAISER SPECIAL MAGISTRATES Rate of pay for Appraiser Special Magistrates is $105.00 per hour. i 2020 VAB Organizational Agenda Page 2 September 14, 2020 12. APPOINT PAMELA ANDREA APPRAISER APPLICANT TO SERVE AS SPECIAL MAGISTRATE FOR TANGIBLE PERSONAL PROPERTY HEARING, PURSUANT TO F.S. 194.35, AND SET HOURLY RATE OF PAY, MILEAGE AND MAXIMUM RATE PER DAY FOR OVERNIGHT LODGING REIMBURSEMENT IN ACCORDANCE WITH F.S. 112.06. A. Pamela Andrea, ASA ...............:.................... ............................................................ 47-61 13. AUTHORIZE THE CHAIRMAN TO EXECUTE A CONTRACT FOR EACH APPOINTED SPECIAL MAGISTRATE ON BEHALF OF THE FULL BOARD. A. Sample Special Magistrate Agreement...................................................................62-67 14. DESIGNATE THE VAB ATTORNEY TO MAKE DETERMINATION FOR LATE FILE GOOD CAUSE REVIEWS AND LATE FILE RESCHEDULE GOOD CAUSE REQUESTS ON BEHALF OF THE FULL BOARD, PURSUANT TO DOR RULE 12D- 9.015 (1 1)(D), 12D-9.019(5), and 12D-9.021(6), and (7). 15. DESIGNATE THE VAB ATTORNEY TO REVIEW ALL SPECIAL MAGISTRATES' RECOMMENDATIONS FOR LEGAL SUFFICIENCY. 16. DESIGNATE THE VAB ATTORNEY TO PROVIDE SPECIAL MAGISTRATE ORIENTATION ON HEARING GUIDELINES, EVIDENCE EXCHANGE, A REVIEW OF THE FLORIDA ADMINISTRATIVE CODE AND CURRENT PRACTICES AND PROCEDURES. 17. APPROVE THE VAB CHAIRMAN TO REVIEW AND AUTHORIZE PAYMENT OF 2020-2021 VAB INVOICES ON BEHALF OF THE FULL BOARD. 18. OTHER BUSINESS 19. PUBLIC INPUT 20. ADJOURNMENT Anyone who needs a special accommodation for this meeting may contact the County's Americans with Disabilities Act (ADA) Coordinator at (772) 226-1223 at least 48 hours in advance of the meeting. Anyone who needs special accommodation with a hearing aid for this meeting may contact the Board of County Commission Office at 772-226-1490 at least 24 hours in advance of the meeting. 2020 VAB Organizational Agenda Page 3 September 14, 2020 JEFFREY R. SMITH, CPA, CGFO, CGM�co Clerk of Circuit Court & Comptroller G Clerk to the Board and Value Adjustment Board 180127th Street * r` Vero Beach, FL 32960 �Zox1oA Telephone: (772) 226-1916 Fax: (772) 978-1857 E-mail: Axia@clerk.indian-river.org Web address: http://Clerk.indian-river.org VALUE ADJUSTMENT BOARD (VAB) FINAL MEETING'MINUTES — MAY 20, 2020 The Value Adjustment Board (VAB) of Indian River. County, Florida,, met on Wednesday, May 20, 2020 at 11:30 a.m., in the County Administration Building, 1800 27th Street, Building `B", Room B-105, Vero Beach, Florida. Present were Chairman Tim Zorc, Vice Chairman Joseph E. Flescher, School Board Member Jacqueline Rosario (via Zoom), and Citizen Member Todd Heckman. Also present were VAB Attorney Michelle Napier (via Zoom); Clerk of Circuit Court and Comptroller Jeffrey R. Smith (via Zoom); and VAB Clerk Terri Collins -Lister. Present from the Property Appraiser's Office (PAO) were Property Appraiser Attorney Canda Brown; Chief Deputy Mickey Umphrey (via Zoom), Manager Bruce Goodwyn; Supervisor Janine Hicks; and Real Estate Assessors Margo Maxwell, Nancy Neill, and Alisa Barkett. 'Also present was Dr. Keith Clark, Taxpayer for Petition 2019-084, Real Estate Appraiser Stephen Boyle, representing Taxpayer for Petition 2019-029, Attorney Chris Campione representing Taxpayer for Petition 2019-075 and Khang Ta, Taxpayer for Petition 2019-037 (via Zoom). 1. CALL TO ORDER Chairman Tim Zore called the meeting to order at 11:30 a.m. 2. INVOCATION — Jeffrey R. Smith Clerk of Circuit Court and 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. 4. INTRODUCTIONS Introductions were made individually by all present. -2- . 5. APPROVAL OF MINUTES A. VAB Organizational Meeting of July 1, 2019 .......................................................1 -7 ON MOTION by Vice Chairman Flescher, SECONDED by Chairman Tim Zorc, the Board voted unanimously to approve the Value Adjustment Board Organizational Meeting Minutes of July 1, 2019 as written. 6. 2019 VAB Recap..............................................................................................................8 VAB Clerk Terri Collins -Lister reviewed the VAB Recap of the 2019 Tax Year. 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. 2019 Special Magistrates' Recommendations.......................................................... 9 Chairman Tim Zorc presented the 2019 Special Magistrates' Recommendations for review. Citizen Member Heckman referred to Petition 2019-029 and inquired on the recommended reduction of $1,524,603 by the Special Magistrate. Attorney Canda Brown, representing the Property Appraiser's Office (PAO), objected to the 21.5% recommended reduction on Petition 2019-029. Real Estate Appraiser Stephen Boyle, representing the taxpayer for Petition 2019- 029, addressed the reduction, explaining that the parcel was three legal lots of record, but was assessed as three individual lots even though they were combined as a single lot under single ownership. Attorney Brown detailed the reasons why the PAO objected to the reduction made by the Special Magistrate for Petition 2019-029 and referred to case law and F.S. 194.301. She mentioned that in the Special Magistrate's decision, it stated that the PAO had failed to consider the first and eighth criteria in F.S. 193.011; however, the eight factors are considered when using the comparable sales method. She also added that the Special Magistrate had done her own research and considered evidence outside of the hearing; therefore, the PAO was not able to provide rebuttal evidence. A discussion followed on the subject property and the admission of evidence after the fact, and the VAB's role when adopting the Special Magistrate recommendations. VAB Attorney Michelle Napier pointed out that the Special Magistrate, at the hearing for Petition 2019-029, announced that she would be doing her own research without any objection from either party. She agreed that the Special Magistrate needed to make corrections to the recommendation. -3- The Board pulled the Special Magistrate's Recommendations for Petitions 2019-004, 2019-075 and 2019-084 for discussion. The Board turned their attention 'to 2019-084 with Margo Maxwell from the PAO providing background of the subject property. She indicated that Dr. Keith Clark had been receiving a total and permanent exemption until it was discovered that the Petitioner's property had been rented out 203 nights last year. She said that since the Petitioner remained at the property, the PAO removed the part of the exemption that was being rented, including the common areas, from under the 3% cap. Petitioner Dr. Clark disagreed with the Special Magistrate's decision to deny his appeal. A lengthy discussion ensued among Dr. Clark, the Board and Attorney Brown regarding the subject property with Dr. Clark maintaining that totally and permanently disabled persons were 100% exempt from taxes according to F.S. 196.101. ON MOTION by Citizen Member Heckman, SECONDED by Chairman Zorc, to adopt the Special Magistrates' Recommendations for the 2019 Tax Year. Under discussion, School Board Member Rosario asked to pull Petition 2019-029 to have the Special Magistrate make the necessary corrections as discussed by PAO Attorney Brown and VAB Attorney Napier. MOTION WAS AMENDED by Citizen Member Heckman, SECONDED by Chairman Zorc, the Board voted unanimously to adopt the Special Magistrates' Recommendations for the 2019 .Tax Year with the recommended changes and corrections. Citizen Member Heckman commented on Dr. Clark's letter sent to the VAB regarding the Special Magistrate's Decision for Petition 2019-.084. 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 2019 ......................................................10 ON MOTION by Citizen Member Heckman, SECONDED by Vice Chairman Flescher, the Board unanimously approved and authorized the Chairman to execute the Tax Impact Notice Form DR -529 for Tax Year 2019 for publication. B. Certification Form DR -488 Real Property.......................................................11-12 ON MOTION by Citizen Member Heckman, SECONDED by Vice Chairman Flescher, the Board unanimously approved and authorized the Chairman to execute the Certification Form DR -488 for Real Property. -4- C. Certification Form DR -488 Tangible Personal Property................................13-14 ON MOTION by Vice Chairman Flescher, SECONDED by Chairman Zorc, the Board unanimously approved and authorized the Chairman to execute the Certification Form DR -488 for Tangible Personal Property. 9. AUTHORIZE THE VALUE ADJUSTMENT BOARD CLERK TO SOLICIT FOR SPECIAL MAGISTRATES IN THE CAPACITY OF ATTORNEY, TANGIBLE, AND APPRAISER FOR THE 2020 TAX YEAR HEARINGS. ON MOTION by Citizen Member Heckman, SECONDED by Vice Chairman Flescher, the Board unanimously authorized the Value Adjustment Board Clerk to solicit for Attorney, Tangible and Appraiser Special Magistrates for the 2020 Tax Year Hearings. i 10. PUBLIC COMMENT ; { There was none. { 11. OTHER BUSINESS VAB Clerk Terri Collins -Lister announced the resignation of Jim Kordiak as Citizen Member Homesteaded. 12. ADJOURNMENT There being no further business, the meeting adjourned at 1:06 p.m. , -5- QQ �� INDIAN RIVER COUNTY VALUE ADJUSTMENT BOARD �ORI�4' RESOLUTION 2020 —1 WHEREAS, Chapter 194, Florida Statutes, Section 194.013, allows the Value Adjustment Board, hereafter "VAB", to adopt a Resolution imposing a filing fee on each separate parcel of property covered by a petition. NOW, THEREFORE, BE IT RESOLVED BY THE 2020 INDIAN RIVER COUNTY VALUE ADJUSTMENT BOARD THAT:' 1. There is hereby authorized, established, and imposed a filing fee upon each separate, parcel of property covered by petitions file pursuant to Section 194.011, Florida Statutes. 2. The filing fee shall be $15.00 for each separate, non-contiguous parcel of property, real or personal, covered by a petition filed pursuant to Section 194.011, Florida Statutes, and subject to appeal. An owner of contiguous, undeveloped parcels may file with the VAB, a single joint petition if the Property Appraiser determines such parcels are substantially similar in nature. A condominium association, cooperative association, or any homeowners' association as defined in Section 723.075, Florida Statutes, with approval of its board of administration or directors, may file with the VAB, a single joint petition on behalf of any association members who own parcels of property which the Property Appraiser determines are substantially similar with respect to location, proximity to amenities, number of rooms, living area and condition. For single joint petitions, a filing fee in the amount of $15.00 for the petition, plus a fee of $5.00 for each parcel included in the petition, will be imposed. 3. All filing fees shall be paid to the Clerk 'of the VAB at the time. of filing. Any petition not accompanied by the required filing fee will be deemed incomplete. The Clerk shall notify the petitioner and give the petitioner an opportunity to complete the petition within 10 calendar days. If the petitioner does not satisfy the payment requirement at the time, the petition will be deemed incomplete and will not be scheduled for a hearing. 4. Upon the acceptance and filing of a petition by the VAB Clerk, the accompanying filing fee shall be non-refundable, except when an excessive filing fee has been collected due to an error by the VAB Clerk or through the electronic filing system. Overpayments in excess of Ten and No/100 ($10.00) due to miscalculation on the part of the petitioner or petitioner's agent shall be refunded. The VAB Clerk shall develop and utilize a standard procedure for issuing required refunds. 5. Any petition filed after the statutory deadline for petition filing, as set forth in Section 194.011(3), Florida Statutes, may be reviewed to determine whether the petitioner has demonstrated a good cause justifying the late filing. Fee payments filed with late -filed petitions are non-refundable. . -6- INDIAN RIVER COUNTY VALUE ADJUSTMENT BOARD �CORI04' 6. No filing fee will be required by a taxpayer who demonstrates at the time of filing: a. they are receiving assistance under Chapter 414, Florida Statutes b. disapproval of a timely filed application for homestead exemption under Section 196.151, Florida Statutes c. disapproval of homestead tax deferral under Section 197.2425, Florida Statutes DONE AND RESOLVED by the Value Adjustment Board of Indian River County, Florida in regular session this 14th day of September, 2020. ATTEST: Jeffrey R. Smith, CPA, CGFO, CGMA Clerk of Circuit Court and Comptroller By: Deputy Clerk 2 Chairman Indian River Value Adjustment Board Approved: September 14, 2020 -7- SPECIAL MAGISTRATE APPLICATION INDIAN RIVER COUNTY VALUE ADJUSTMENT BOARD (APPLICANTS MIDST MELT C,UALIFICAT 0%§ OUTLINED IN 1 Please type or print. If more space is needed. attach additional:sheet%, Applicants atap supplentent their applit-aria t with it roume. However,, a n<vnme cannel be used in lieu afatrapplicatian. Application for: Attorney Special �4agistrate J Appraiser Special Magistrate for... Real Property and 'or Tangible Personal Property If appointed. how much time would you be available to conduct hearings and complete your recommendations'' 1 to 8 hours per week. 4 to 30 hours per week; 21 to 30 hours per week: 31 to 40 hours per week. ILPPLICANT INFORMATION Name: .�. Home Address: MailineAddress: Business Name: Business Address: Phone: Home Business` Cell ,7 %-Z Fax: E -Mail: DOCUMENTATION REQUIRED leriftcation of qualificatians will be made priority consideration of this application, pursuant to FS 194.035. • Copy of license referenced below. • Documentation to support membership in professional organizations listed below under Orrvmnizations. • A writing sample. which may consist of an opinion letter or other business-related documentation that contains one or more wrincn pages of original material. If you hav >encd a, a Pccsa; rts.e_:;mv, :.armor a rcarn>s:cnek,i dcci.icra :r sur �cun;.lc. Do not submit a copy of an appraisal as �irc% i nuly, pie_ -:r a writing sample.. • Prior to conducting hearings, all applicants are required under Fla. Stat. ` 194.035 to certify completion of the current year training provided by the Department of Revenue. To obtain the training. go online to the Return your completion Department's website at certificate to the VAB clerk. L I C EN S L' R E I EXPERIENCE Attorney Magistrate Applicant: Bar Number: as 4� &te of Admission: I{ow many years of experience do you have in the arca of ad valorem taxation: Appraiser Niagistrate Applicant: Residential Appraiser License '— Valid Through: General Appraiser License Valid Through: - g - Protide number of years of experience you have in the area of real property valuation: I Describe experience, and number of y ars you have in the arca of tangible property valuation: QUALIFICATIONS/EXPERIENCE I 1. Educational Background 3. /Z 2. List any experience and or specialty for the following property types: I PROPERTY TYPE EXPERIENCE/SPECIALTY Residential Real Property Commercial Real Property Tangible Property Other (please specify) ++ 3. If you currently or previously have served as a special magistrate, please provide the municipality or county and dates served. dL-- 4. Have you ever been dismissed, terminated or denied appointment as a special magistrate for poor or improper performance.' No Yes (please explain) Na f a 5. List any additional information which makes you qualified to serve as a special magistrate. Also provide name and contact information of at least two individuals who can attest to your years of experience in ad valorem taxation, tangible personal property or real property appraisals. /v I & Are you willing to accept the Value Adjustment Board established schedule of fees' jr No If no, please indicate your schedule of fres to be charged the board on a one-hour basis. I 7. Explain your level of knowledge and experience with computers and list the applications you are familiar with, including Axia. 1 7W H >91Z' ,V i C171 5 ORGANIZATIONS I. List each organization, recognized by the real estate appraisal industry or the professionals in that field, in which you are ct mntly or have previously been a designated member: y/¢ ORGANIZATION DESIGNATION DATE MUMBER -9- 2. Of those organizations describe any possible conflict of interest that could occur or the appearance of a conflict of interest that may prevent you from fairly conducting a hearing: / U j� 3. Have you ever been disixtrred, suspended or received any other disciplinary action from any organized association, or from the State of Florida? No Yes (please explain) 4. List any personal or business relationship you have ever had with any officer or employee of the office of the property appraiser. nftice of the cledt of the circuit court office of the county attorney or the value adjustment board of any of the counties to which you are applying: 5. List any clubs, organizations, associations, or other entities to which you belong or participate in and in which a possible conflict of interest could occur or the appearance of a conflict of interest might arise that would prevent you from fairly conducting the hearing between the property appraiser and the property owner and taxpayer. /Un ti CERTIFICATION Pursuant to Fla. Stat.: 194.035. a person cannot serve as a special magistrate if he/she is an elected or appointed official of a county. a taxing jurisdiction, or the state; is an employee of a county. a taxing jurisdiction, or the state: or in the same tar year that hetshe services the Board as a special magistrate, represents a party before the Board in any administrative review of property taxes. Are you an elected or appointed official or employee of a county, a taxing jurisdiction, or the state? Yes No If yes, please provide details:!t/ ) The undersigned cerlyiev. under penaltr pf disqualification Jrom consideration. that each item contained in this applicution. or tun• other dexument furnished by or on behalf of the applicant is true and Complete its of rhe date it hears. The undersigned aewhariree the 6ulue Adjustment Board to obtain inJinmatiem Jrom other sourcres to ver fr each item contained herein. The undersigned acknowledges /hat, i% selecred, he'she will, folhnr all requirements and rnanchttes of lag• in jultilling the duties of special magistrate. a: Signature of Applicant C Lfi J E �'�� Primed Name of Applicant Page I 01'13.2015 -10- .i1 Verizon 3;30 PM @ 1 member.floridabar.org Q The Florida Bar 651 Fia JPQerwa lmm" - - - 't 9lahissre. FI. 3ii9y +yw - Etermi.e DirMnr ....FLORID %BAR.nrg Some of Florub I C aunt, ,,f Leon 1 In Re: 0152266 Claudette _\ Peletier PtJ Box 64404: Vctd Beach. FL 32964-4041 CLR'I IFl• rlIL VOLLOkk 1X6. l am the cum Mian of mcmher.hip re:ord, of the Florida Bar. I Membership record, A'Thc Mrida Bar indicate that the Flnnda Bar memtkr h.ted alx+ac ua. admitted to . prMucc la" in the,tate of Florida on Nmember 10, 1972. j The Honda Bar mcmhLr Amne o, an acme member in ecti,d,tandina of] he Honda Bar +tho is chuihle to practice lots in the +tale of Florida. Dated ihi, 'rd dat of Vat. 2020. Ctnthia B. Jackson. CI 0 i .\denim rau n Dii t 0 t e Fto +nda Bar Ih 1 I R1 1 t i , , DECISION OF THE VALUE ADJUSTMENT BOARD DR-485XC EXEMPTION, CLASSIFICATION, ASSESSMENT DIFFERENCE R. 01117 TRANSFER, CHANGE OF OWNERSHIP OR CONTROL, Rule 12D-16.002 OR QUALIFYING IMPROVEMENT PETITION F.A.C. Eff. 01/17 FLORIDA The actions below were taken on your petition in Indian River County. 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 I , 194.036, 194.171 2 , 196.151, and 197.2425, Florida Statutes. Petition # 2019-002 ' Parcel ID 33380200001005000001.0 Petitioner name JEFFREY MANDLER ESQ. Property 8900:20TH ST The petitioner is: ❑ taxpayer of record E taxpayer's agent address VERO BEACH, FL 32966 ❑ other, explain: Decision Summary Denied your petition ❑ Granted your petition ❑ Granted your petition in part Value before Board Value from Action Value after Lines 1 and 4 must be completed ,TRIM Notice Value presented by property appraiser Board Action Rule 12D-9.025(10), F.A.C. 1. Just value, required 2,770,285.00 2,770,285.00 2,770,285.00 2. Assessed or classified use value,* if applicable 2,770,285.00 2,770,285.00 2,770,285.00 3. Exempt value,* enter "0" if none 0.00 0.00 0.00 4. Taxable value,* required , 2,770,285.00 2,770,285.00 2,770,285.00 *Ali values entered should be county taxable values. School and other taxing authority values may differ. (Section 196.031(7), F.S.) Reason for Petition ❑ Homestead ❑ Widow/er ❑ Blind i ❑ Totally and permanently disabled veteran ❑ Low-income senior ❑ Disabled ❑ Disabled veteran ✓❑ Use classification, specify agricultural ❑ Parent/grandparent assessment reduction ❑ Deployed military ❑ Use exemption, specify ❑ Transfer of homestead assessment difference❑ Qualifying improvement ❑ Change of ownershipor control Other, specify Reasons for Decision Fill-in fields will expand or add pages, as needed. Findings of Fact (See Attached) Conclusions of Law (See Attached) i i ✓❑ Recommended Decision of Special Magistrate The finding and conclusions above are recommendations. Claudette Pelletier Claudette Pelletier 12/01/2019 Signature, special magistrate Print name Date Terri Collins -Lister Terri Collins -Lister Signature, VAB clerk or special representative Print name Date If this is a recommended decision, the board will consider the recommended decision on at ❑ AM ❑ PM. Address If the line above is blank, please call 772-226-1432 or visit our web site at //vab.indian-river.org/Axia20l9/ ❑ Final Decision of the Value Adjustment Board chair, value adjustment board AB clerk or 2019-002 nt name Date of Print name Date mailed to Page 1 of 2 -12- Findings of Fact: Nathan Mandler, Esq., appeared by phone for the Petitioner and Canda Brown, Esq., appeared for the Property Appraiser. This is a Petition to reinstate the agricultural classification to the subject property consisting of approximately 25 acres located at 8900 20th Street in Vero Beach. Sam Van Hook, Kissimmee Valley Forester, appeared by phone as a witness for the Petitioner. Mr. Van Hook testified that the best approach for the pine tree operation was to "leave them alone". Further , he testified that the property was thined in 2011, but nothing after that time, specifically, nothing was done from 2012 through 2019..No pines were sold, no evidence of income was presented. Petitioner submitted 2 letters and several photographs into evidence. The witness stated in both letters that all elements of the management plan were being met, including that the fencing was in good shape and has eliminated trepassers and trash dumping. Mark Godwin, Agricultural appraiser, testified for the Property Appraiser.Mr. Godwin testified that no clearing was done on the subject parcel except for crude access roads. Np removal of exotics was done and parcel is overgrown with no visible access. No evidence of any income was submitted for over 7 years. Photos submitted into evidence by the Property Appraiser (15) showed Brazilian Peppers, seed pines, very thick growth of Malaluccas and Brazilian Peppers. In addition, several of the photos showed homeless camps in several locations on the subject parcel. The photos submitted were from 2012 and 2019. The witness teastified that all of the factors in 193.461, Florida Statutes, were considered in reaching his conclusions. Conclusions of Law: It is my recommendation that the subject property doeas not qualify for reinstatement of the agricultural classification for 2019 in tha there is insufficient evidence of care for the land in accordance with accepted agricultural practices and there is insufficient evidence of a bona fide commercial agricultural use. As no evidence of any income was submitted by the Petitioner for the past seven (7) years, there was; no evidence of an economically feasible operation to qualify as good faith commercial agricultural use under Florida law. Florida case law, in particular, Tilton v Gardner (52 So.3rd 771, 5th DCA 2010), supports this conclusion. 2019-002 Page 2 of 2 -13- i 0 3 N . SPECIAL MAGISTRATE APPLICATION *,ial��r' INDIAN RIVER COUNTY VALUE ADJUSTMENT BOARD (APPLICANTS MUST MfSET QUALIFICATIONS OUTLINED IN FLA STAT. S 194.035) Please type or print. if more space is needed, attach additional sheets, Applicants muv supplemew their application with a r•estmte. However, a resume cannot be used in li eu of cul application. Application for: ❑ Attorney Special Magistrate ® Appraiser Special Magistrate for... ® Real Property and/or ❑ Tangible Personal Property If appointed, how much time would you be available to conduct hearings and complete your recommendations? ® 1 to 8 hours per week; ❑ 9 to 20 hours per week; [] 21 to 30 hours per week; [] 31 to 40 hours per week. Name: Stephen Neill Home Address: 139 Dominion CourtFort Pierce FL 34949 — Mailing Address: Same Business Name: Callaway & Price Inc. Business Address: 1803 South 25't' Street Suite 1 Fort Pierce FL 34947 Cell/561-7]8-1768 Phone: Home/ Business/772-4164-8607 Fax: 772-461-0809 _ E -Mail: s.neillRcallawa and rice.com r i • .Copy of license referenced below. Documentation to support membership in professional organizations listed below under Organizations. • A writing sample, which may consist of an opinion letter or other business-related documentation that contains one or snore written pages of original inaterial. If you have served as a special magistrate previously, please submit a recommended decision as your sample. Do not submit a copy of an appraisal as a writing sample. • Prior to conducting hearings, all applicants are required under Fla. Stat. § 194.035 to certify completion of the current year trauiing provided by the Department of Revenue. To obtain the training, go online t(- the Department's website at http:Hdor myfIorida coir/dor/prot) erty/vab/training.htnrl. Return your completion certificate to the VAB clerk. Attorney Magistrate Applicant: Bar Number: ! Date of Admission: How many years of experience do you have in the area of ad valorem taxation: Appraiser Magistrate Applicant: Residential Appraiser License #: Valid Through: General Appraiser License #: RZ2480 Valid Through` 11/30/20 Provide number of years of experience you have in the area of real property valuation: 23 Describe experience, and number of years you have'in the area of tangible property valuation: N/A Page 1 t 01/13/2015 t t -14- 3 wt SPECIAL MAGISTRATE- APPLICATION INDIAN RIVER COUNTY VALUE ADJUSTMENT BOARD OR (APPLICANTS MUST MEET QUALIFICATIONS OUTLINED IN FLA. STAT. & 194.035) i 1. Educational Background 2. List any experience and/or specialty for the following property types: PROPERTY TYPE I EXPERIENCE/SPECIALTY Residential Real Property All types, including high end, condos, S/F and MJF Commercial Real Property All types, including income-producing, single tenant, multi -tenant and s ecial purpose porpertics Tangible Property N/A, Other (please specify) Industrial, institutional, eminent do vain, agricultural and rocedural audits i 3. If you currently or previously have served as a special magistrate, please provide the municipality or county and dates served. St Lucie County 2007 Current Martin County: 2012-2015• Indian River County 2010-Cun•ent 4. Have you ever been dismissed, terminated or denied appointment as a special magistrate for poor or improper performance? ® No ❑ Yes (please explain) 5. List any additional information which makes you qualified to serve as a special magistrate. Also provide name and contact information of at least two individuals who can attest to your years of experience in ad valorem taxation, tangible personal property or real property appraisals. See #3 above. Angela Rigins & Carrie Lavarena — St Lucie County Value Adiustment Board 6. Are you willing to accept the Value Adjustment Board established schedule of fees? ® Yes ❑ No if no, please indicate your schedule of fees to be'charged the board on a one-hour basis. 7. Explain your level of knowledge and experience with computers and list the applications you are familiar with, including Axia. Proficient knowledge and experience with computers for 20+ years with AXiA for 10 years; attended several seminars sponsored by AXIA. ORGANIZATIONS 1. List each organization, recognized by the real estate appraisal industry or the professionals in that field, in which you are currently or have previously been a designated member: V01/13/A15 I i -15- ORGANIZATION DESIGNATION DATE MEMBER # Appraisal Institute MAi 2004 12248 _ American Society of Farm Managers Associate Member; 2013 V01/13/A15 I i -15- r ' SPECIAL MAGISTRATE APPLICATION INDIAN RIVER COUNTY VALUE ADJUSTMENT BOARD (APPLICANTS MIMI- MI?61'QI.IAi IFICATIONS OUTLiNF.1) IN FLA. STATJ 194.035) 2. Of those organizations describe any possible conflict of interest that could occur or the appearance of a conflict of interest that may prevent you from fairly conducting a hearing: 3. Have you ever been disbarred, suspended or received any other disciplinary . action from any orgamzea association, or from the State of Florida? ®No ❑ Yes (please explain) 4. List any personal or business relationship you have ever had with any officer or employee of the office of the property appraiser, office of the clerk of the circuit court, office of the county attorney or the value adjustment board of any of the counties to which you are applying: Business relationships through the VAB process. 5. List any clubs, organizations, associations,. or other entities to which you belong or participate in and in which a possible conflict of interest could occur or the appearance of a conflict of interest might arise that would prevent you from fairly.conducting the hearing between the property appraiser and the property owner and taxpayer. None CERTIFICATION Pursuant to Fla. Stat. § 194.035, a person cannot serve as a special magistrate if he/she is an elected or appointed official of a county, a taxing jurisdiction, or the state; is an employee of a county, a taxing jurisdiction, or the state; or in the same tax year that he/she services the Board as a special magistrate, represents a party before the Board in any administrative review of property taxes. Are you an elected or appointed official or employee of a county, a taxing jurisdiction, or the state? ❑ Yes ® No If yes, please provide details: The undersigned certifies•, to cler penal), of disqualification fi•onc consideration, that each item contained in this application, or ai7y other document ficrnishecl by or on behalf of the applicant is true and complele as of the dale it bears. The undersignednlhorizes the Value Adjustment Board to obtain information from other sources to verify each item containecl��lddt �. The undersigned acknowledges that, ifseleclecl, he/she will follow all requirements and mandates o h" r Pyu[itiling the duties of s?mcial magistrate. Date: 4/20/20 Sienatum(of Stephen G. Neill Printed Name of Applicant Page 3 v01/ 13/2015 -16- Qualifications - Stephen G. Neill,. MAI Professional Designations\Licenses\Certifications Member, Appraisal Institute, MAI Designation #12248 Florida State -Certified General Real Estate Appraiser #RZ2480 Florida Licensed Real Estate Broker #BK -0660406 Associate Member, American Society of Farm Managers and Rural Appraisers Professional Experience Principal, Callaway & Price, Inc. - Since January 2006 Appraisal Consultant, Callaway & Price, .Inc. - 7/02 - 12/05. Appraisal Consultant, Diskin Property Research - 4/00 - 6/02 Appraisal Consultant, Callaway & Price,.Inc. - 5/97 - 4/00 Education Bachelor of Science Degree in Business/Real Estate, Florida State University Associates of Arts Degree, Indian River Community College Appraisal Institute Courses: 410 Standards of Professional Practice, Part A 420 Standards of Professional Practice, Part B 510 Advanced Income Capitalization 520 Highest and Best Use and Market Analysis 530 Advanced Sales and Cost Approaches 540 Report Writing 550 Advance Applications Analyzing Operating Expenses Appraisal from Blueprints and Specifications FHA and the Appraisal Process Real Estate Finance Statistics & Valuation Modeling Analyzing Distressed Real Estate Expert Witness An Appraiser's Introduction & Overview of the U.S. Hotel Industry Hotel Market Studies & Valuating - Using Hotel Valuation Software Fundamentals of Separating Real Property, Personal Property, and Intangible Business Assets Valuation of Conservation Easements Uniform Standards for Federal - Yellow Book International Right of Way Courses: 103 Ethics and the Right of Way Profession 400 Principles of Real Estate Appraisal 401 The Appraisal of Partial Acquisitions USPAP - Biennial Florida State Law for Real Estate Appraisers Florida Law Update Roles and Rules of Supervisors & Trainees Appraisal Institute - Leadership Conference Participant -17- Qualifications — Stephen G. Nei//, MA/ Qualified Expert Witness Miami -Dade Broward County Indian River Martin County St. Lucie County Bay County US Bankruptcy Court, Middle District of Florida Indian River County Special Magistrate - 2010 - 2018 St. Lucie County Special Magistrate - 2007 - 2018 Martin County - 2012 & 2013 Ap rpm aising\Consulting Expertise ACLFs Mobile Home Parks Agricultural Multifamily Residential Aircraft Hangers Office Buildings Apartment Complexes Ranchland Branch Banks Restaurants Car Dealership Retail Buildings Citrus Groves Salvage Yards Condominium Projects Single -Family Residential Eminent Domain Sports Complexes Golf Courses Subdivisions Luxury RV Parks Truckstops/Gas Stations Marinas Warehouses Mining Operations Vacant Land Mini -Warehouses Special Purpose Properties Organizations and Affiliations Rotary Member - Past President/Board of Directors I� -18- `U`EJ ua/ificativns - Stephen G. Nei//, MA/ .4 RICK SCOTT, GOVERNOR j JONATHAN ZACHEM, SECRETARY dba °ten o STATE OF FLORIDA DEPARTMENT OF BUSINESS AND PROFESSIONAL REGULATION FLORIDA REAL ESTATE APPRAISAL BD THE CERTIFIED GENERAL APPRAISER HEREIN IS CERTIFIED UNDER THE PROVISIONS OF CHAPTER 475, FLORIDA STATUTES NEILL, STEPHEN G 1803 S 25TH STREET SUITE 1 FORT:PIERCE FL 34947 I LICENSE NUMBER: RZ2480 EXPIRATION DATE: NOVEMBER 30, 2020 Always verify licenses online at MyFlorldaLicense.com 19- I DR -485V DECISION OF THE VALUE ADJUSTMENT BOARD R. 01/ 17 VALUE PETITION Rule 12D-16.0 i F.A.C. Eff. 01/17 Indian River County The actions below were taken on your petition. Q 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 # 2019-082 Parcel ID 33390200025003000008.0 Petitioner name V B SUTHERLAND INC Property 1635 25TH AV The petitioner is: Q taxpayer of record ❑ taxpayer's agent address VERO BEACH, FL 32960 ❑ other, explain: Decision Summary Q Denied your petition ❑ Granted your petition ❑ Granted your petition in part Value Value from Before Board Action After Board Lines 1 and 4 must be completed TRIM Notice Value presented by property appraiser Action Rule 12D-9.025(10), F.A.C. 1. Just value, required 101,102.00 101,102.00 101,102.00 2. Assessed or classified use value," if applicable 82,749.00 82,749.00 82,749.00 3. Exempt value,* enter "0" if none 0.00 0.00 0.00 4. Taxable value,* required 82,749.00 82,749.00 82,749.00 'All values entered should be county taxable values. School and other taxing authority values 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) Q Recommended Decision of Special Magistrate Finding and conclusions above are recommendations. Stephen Neill Stephen Neill 01/02/2020 Signature, special magistrate Print name Date Terri Collins -Lister I Terri Collins -Lister Signature, VAB clerk or special representative Print name Date If this is a recommended decision, the board will conside� the recommended decision on at Address If the line above is blank, the board does not yet know the date, time, and place when the recommended decision will be rnncirlPrPnl To find the information, please call 772-226-1432 or visit our web site at //vab.indian-river.org/Axia20l9/ ❑ Final Decision of the Value Adjustment Board Signature, chair, value adjustment board ' Print name Rinneture. VAB clerk or representative Print name 2019-082 Date of decision Date mailed to pard Page 1 of 2 -20- Findings of Fact for Petition 2019-082: List of Property Appraiser Exhibits/Witnesses: * Travis King, representing the Property Appraisers Office (PAO) * Canda Brown, PAO Attorney * Summary of Testimony, 8 Criteria's, Photos, Aerials * Comparable Sales Approach, Exchange of Evidence, Methodology, 1 st and 8th Case Law, All Supporting Data List of Petitioner's Exhibits/Witnesses: * Petitioner did not show, but wanted evidence considered — VB Sutherland Inc * Property Card, prior sale of the Subject Summary of Evidence presented by the Property Appraiser: The Subject Property is a 963 square foot, single-family residence located at 1635 25th Avenue, Vero Beach. This property that was built in 1952. For valuation, the PAO provided the sales comparison approach to valu-. The summary of sales indicated a range from $130 to $162 per square foot. Overall the PAO concluded at $105 per square foot or $101,102. The PAO also provided evidence and testimony that they have considered all factors to determine just valuation by doing a sales comparison approach. The PAO provided rebuttal evidence that the petitioners'prior sale was not a qualified sale. The PAO presented verbal testimony that they consider a cost of sale adjustment in their CAMA system. Summary of Evidence presented by the Petitioner: The Petitioner submitted evidence that the property was, purchased in 2018 for $75,000. There was additional evidence presented that the persons were not related or involved in any of the trust. Magistrate's Analysis and Findings of. Facts: Based on the data presented at the hearing it is my opinion that the PAO provided the most complete valuation of this petition. The PAO provided the relevant comparbale sales and supported their value conclusion. The petitioner did not provide any additional data in regards to the value of the Subject Property besides the prior sale of the property. In typical appraisal practices more than one comparable is relied upon to determine value. Considering the valuations that the PAO provided, it is my opinion that the PAO values have also considered any cost of sale adjustments. Conclusions of Law for Petition 2019-082: Petition to be DENIED and Petitioner did not overcome PA's presumption of correctness: The Petitioner did not produce evidence that the Property Appraiser failed to consider the eight factors and criteria in Fla. Stat. section 193.011, nor did the Petitioner produce evidence that the Property Appraiser's value was arbitrarily based on appraisal practices which are different from the appraisal practices generally applied by the property appraiser to comparable property within the same class and county. Therefore, the Petitioner did not, by a preponderance of the evidence, overcome the Property: Appraiser's presumption of correctness. There was not sufficient evidence that the Property Appraiser's value exceeds just value. Therefore the petition should be denied. 2019-082 Page 2 of 2 -21- SPECIAL MAGISTRATE APPLICATION INDIAN RIVER COUNTY VALUE ADJUSTMENT BOARD (APPLICANTS MUST MEET QUALIFICATIONS OUTLINED IN FLA. S1'A'T_.y Please type or print. If more space is needed, attach additional sheets. Applicants )iray supplement their• application with a resume. However, a resume cannot he used in lieu of an application. Application for: ❑ Attorney Special Magistrate X❑ Appraiser Special Magistrate for... ❑ Real Property and/or ❑ Tangible Personal Property If appointed, how much time would you be available to conduct hearings and complete your recommendations? ❑ i to 8 hours per week; xx❑ 9 to 20 hours per week; ❑ 21 to 30 hours per week; ❑ 31 to 40 hours per week. Name: Juliana Young Home Address: 5865341h Lane Vero Beach Florida Mailing Address: Business Name: Young Appraisal & Consulting Business Address: 1924 44't' Avenue Vero Beach Florida 32966 Phone: Home/ Business/772 569 4548 Ce1U772 563 3598 Fax: E -Mail: iulie(a),yount appraisals conn - • Copy of license referenced below. • Documentation to support membership in professional organizations listed below under Organizations. • A writing sample, which may consist of an opinion letter or other business-related documentation that contains one or more written pages of original material. Ii' yo(i srned :t, a special 111,1,2ktnale prcvii)usly, 1)IzasC :ut):nit a rccoxnm:;nded decision as }our sample. Do not submit a copy of an appraisal as a writing sample. • Prior to conducting hearings, all applicants ars: required under Fla. Stat. § 194.035 to certify completion of the current year training provided by the Department of Revenue. To obtain the training, go online to the Department's website at littp:, ; 1o�F..mv11 rida.convAor ro )ertv'vabttrainin<�.hunl. Return your completion certificate to the VAB clerk. Attorney Magistrate Applicant: Bar Number: Date of Admission: How many years of experience do you have in the area of ad valorem taxation: Appraiser Magistrate Applicant: Residential .Appraiser License #: Valid Through: General Appraiser License 0: RZ 571 Valid Through: 11/30;2020 Provide number of years of experience you have in the area of real property valuation: 35+ Describe experience, and number of years you have in the area of tangible property valuation: Page I v01/13%2015 -22- R OVER MZ .1% SPECIAL MAGISTRATE APPLICATION 31 � INDIAN RIVER COUNTY VALUE ADJUSTMENT BOARD (APPLICANTS MUST MEET QUALIFICATIONS OUTLINED IN FLA. STAT. � 19!!L,5) Q UAL IFICATIONS/EX PERI EN CE I 1. Educational Background BS California State -Polytechnic University, Potnona 1971 2. List any experience and/or specialty for the following property types: 3. If you currently or previously have served as a special magistrate, please provide the municipality or county and dates served. Indian River County, 2014. 2015 2016 2017 2018 & 2019 4. Have you ever been dismissed, terminated or denied appointment as a special magistrate for poor or improper performance' XX[:] No ❑ Yes (please explain) 5. List any additional 'information which makes you qualified to serve as a special magistrate. Also provide name and contact information of at least two individuals who can attest to your years of experience in ad valorem taxation, tangible personal property or real property appraisals. _ I have extensive background in valuation of may property types and review of appraisal reports over the Hast 35 ears. I have served on committees to develop seminars for Rroperty valuation. 6. Are you willing to accept the Value Adjustment Board established schedule of fees? XX❑ Yes ❑ No If no, please indicate your schedule of fees to be charged the board on a one-hour basis. 7. Explain your level of knowledge and experience with computers and list the applications you are familiar with, including Axia. I have used Axia for the past 6 years to report the s ecial magistrate cases. 1. List each organization, recognized by the real estate appraisal industry or the professionals in that field, in which you are currently or have previously been a designated member: ORGANIZATION PROPERTY TYPE EXPERIENCE/SPECIALTY DATE MEMBER # Residential Real Property 35+ years of appraisal experience... ARA, Accredited RuW Appraiser Nov 1993 to present Commercial Real Property 30+ vears of a raisal ex erience Tangible Property Experience in valuation of citrus crop on tree Other (please specify) 30+ years of Agricultural Real Property appraisal experience — 3. If you currently or previously have served as a special magistrate, please provide the municipality or county and dates served. Indian River County, 2014. 2015 2016 2017 2018 & 2019 4. Have you ever been dismissed, terminated or denied appointment as a special magistrate for poor or improper performance' XX[:] No ❑ Yes (please explain) 5. List any additional 'information which makes you qualified to serve as a special magistrate. Also provide name and contact information of at least two individuals who can attest to your years of experience in ad valorem taxation, tangible personal property or real property appraisals. _ I have extensive background in valuation of may property types and review of appraisal reports over the Hast 35 ears. I have served on committees to develop seminars for Rroperty valuation. 6. Are you willing to accept the Value Adjustment Board established schedule of fees? XX❑ Yes ❑ No If no, please indicate your schedule of fees to be charged the board on a one-hour basis. 7. Explain your level of knowledge and experience with computers and list the applications you are familiar with, including Axia. I have used Axia for the past 6 years to report the s ecial magistrate cases. 1. List each organization, recognized by the real estate appraisal industry or the professionals in that field, in which you are currently or have previously been a designated member: ORGANIZATION DESIGNATION DATE MEMBER # Am. Soc. Farnr Managers and Rural Appraisers ARA, Accredited RuW Appraiser Nov 1993 to present 4891 Page 2 v01113/2015 -23- SPECIAL MAGISTRATE APPLICATION `•s INDIAN RIVER + COUNTY VALUE ADJUSTMENT BOARD (APPLICANTS MUST MEET QUALIFICATIONS OUTLINED fN Fl..r> STAT. '94.035) 2. Of those organizations describe any possible conflict of interest that could occur or the appearance of a conflict of interest that may prevent you from fairly conducting a hearing: 3. Have you ever been disbarred, suspended or received any other disciplinary action from any organized association, or from the State of Florida? XX[:] No ❑ Yes (please explain) 4. List any personal or business relationship you have ever had with any officer or employee of the office of the property appraiser, office of the clerk of the circuit court, office of the county attorney or the value adjustment board of any of the counties to which you are applying: Applied for homestead exemption in the property 'appraiser's office in 2015. I currently serve as chair to the CAC for the Indian River Count MPO> 5. List any clubs, organizations. associations, or other entities to which you belong or participate in and in which a possible conflict of interest could occur or the appearance of a conflict of interest might arise that would prevent you from fairly conducting the hearing between.the property appraiser and the property owner and taxpayer. ! don't belong to any club or organization that would prevent me from fairly conducting a hearing. I do belong to the Garden Club of Indian River County and the Vero Beach Corm" Club Pursuant to Fla. Stat. 4 194.035, a person cannot serve as a special magistrate if lie/she is an elected or appointed official of a county, a taxing jurisdiction, or the state; is an employee of a county; a taxing jurisdiction, or the state: or in the same tax year that he/she services the Board as a special magistrate, represents a party before the Board in any administrative review of property taxes. Are you an elected or appointed official or employee of a county, a taxing jurisdiction, or the state? El Yes Xx❑ No If yes, please provide details: The iatrlersigned certifies, tinder penally of disqualification fi•onr consideration, that each item contained in this application, or any other docennent furnished br behalf or on behaof the applicant is true and corrrplete as of the date it betas. The undersigned authorizes the Value Acjustnient Board to obtain information fr•otn other sources to verily each item contained herein. The undersigned acknowledges that, if selected; he/she will follow all requir-entents and mandates of late in fulf (ling the dutles of special magistrate. t; i. J't Date: Signature of Applicant j Printed Name of Applicant Page 3 v01tI3i2015 -24- -25- AMERICAN SOCIETY of FARM MANAGERS and INC.` RURALAPPRAISERS," cluli:aruz,'Ltritn���e lfo«riq I by th© American Society of Farm Managers Has met all of the requirements proscribed entitled to carp/ Acc irecIlted Rurai Appraiser and dural Appraisers for an I theof and is therefore 1A by e title in tacilcln� I he above named has shown )(arnination zed evidence of experience that this Individual is qualified and is therefore allthorized to use the above p I1 -4 tura{ annvaisIng . � ft,& * , the profession on subscrlb-9d -')U( sig!)Otl 1!9S IpJ ESS WHEREOF, we have affixed the sed Of the Arnericcl-I sodefv- ..--4 Oii-AQ -AN ACC7 CCONA! VF Is !he hlghes! rinw and'*e si na e,1 Ic the P, -26- "Note in the above chart -1. Market Value is the Just Value of the parcel, not the 100% Market Value (Sale Price). anticipated at sale of the property. It should be noted that the terms Market Value, Just Value, and Assessed Value are intermingled on the information presented by the Property Appraiser. Findings of Fact: I Proposed Findings of Fact: A. List of Property Appraisers Exhibits/Witnesses: The Property Appraiser was represented at the hearing by Robert Taylor of the Indian River County PAO. There was no exchange of evidence by the Property Appraiser's office or the Petitioner prior to the hearing. The Property Appraiser presented evidence at the hearing that was accepted by the petitioner and the magistrate. Property Appraiser evidence included: Comparable Sales Report, with chart and three comparable sales; sales/subject location map; subject property records card for the property located at 473 2151 Place SE, Vero Beach, Florida and maps / property records cards for the three sales. B. List of Petitioner exhibits/witnesses: The petition was filed Leslie Victoria Desbiens, owner of the property. The petitionerwas present at the hearing and presented background information regarding the subject property. The petitioners petition additionally included a letter from Wesley Davis office, Margo Maxwell DFE, regarding the Tax Exemption Status of the property and back taxes owed that resulted from the loss of the homestead exemption after the death of Betty M. Desbiens. The loss of homestead exemption applied to the 2016, 2017, and 2018 taxable years. The date of the letter is June 17, 2019. C. Summary of evidence presented by the Property Appraiser: The property is located at 473 21 St Place SE, Vero Beach, Florida. According to the property record card the single family residence includes 1,694 square feet of living area, with several porches. The property was constructed in 1960. Effective age is 1970. Construction is concrete block stucco. Corner lot is indicated at 92.49'x 132.49' on the property appraiser card, although the plat map of the subject parcel appears smaller. Improvement permits indicates $10,000 in 2004. Additional features include carport, open porch and screened pool. 2019 Assessed Value is $134,247. The Property appraiser information includes three comparable sales. All three sales are located within the subject neighborhood of Vero Shores, with non-lagoon/canal locations. Comparable Sale 1 is located at 434 22"d Place SE., Vero Shores. CBS construction, built in 1959, with 1,813 square feet of living area, and garage. Effective age is 2000. Corner lot 94.75'x 100' -27- appears larger than the subject on the plat map. There is no pool. New roof in 2011. The property sold in March of 2018, for $189,900, supporting a sales price per square foot of living area (sfla) of $105. The 2019 Assessed Market Value is $161,764, supporting a 14.8% reduction from sale price. Comparable Sale 2 is located at 454 22`d Place SE, Vero Shores. CBS construction, built in 1273, with effective age of 2000. The structure includes 1,640 square feet of living area, with 286 s.f. garage. 100' x 100" foot lot. There is no pool. The property was purchased June 2018 for $210,000, or $128/sfla. The 2019 Assessed Market Value is $165,081, supporting a 21.4% reduction from sale price. Comparable Sale 3 is located at 403 215` Place SE, Vero Shores, with interior lot location. CBS construction, built in 1960, with effective age of 2000. The structure includes 1,298 square feet of living area plus 56 s.f. and 32 s.f. utility rooms. Additional features include covered porch, swimming pool and carport. New roof in 2009. A second carport was added and original carport enclosed after the purchase. The interior lot is 114.29' x 129.78'. The property sold February 2018 for $255,500, or 1971 sfla. The property Assessed Market Value for 2019 is $180,952, $140.54/sfla, supporting a 29.2% reduction from sale price. The Property Appraiser presented sales data for three neighborhood sales. The PA indicated that the sales support a sales price per square foot of living area from $105 to $197 per square foot living area. The Property Appraiser 2019 Market/Just/Assessed Value for the subject property is $79 /sfla. The PA concluded that the Market/Just Value of the Subject Property is supported by the comparable sales from 2018 for the 2019 assessment. D. Summary of evidence presented by Petitioner: ,The petitioner information predominantly was in regard to the fact that she has lived in the home and should have qualified for a homestead exemption after her mothers death. And that she filled out all paperwork that she was indicated as appropriate by the Clerk of Indian River County. She felt that it was inappropriate for the lien to be placed on her home, and that there should have been. a quicker indication of the issues from the PA and potential to settle the homestead issue of the property for the years that the back property taxes have been assessed. E. Magistrates analysis and finding of facts presented: The Magistrate responded to the loss of homestead exemption and back tax issue to the petitioner indicating that the current hearing was not the proper venue to address the homestead issues, and that the Special Magistrate would address the current value assessment of the subject property only. The Special Magistrate analysis of the information presented is as follows: A sales comparison analysis is generally the most useful technique for analyzing a single family residence. The Property Appraiser provided comparable sales located in the subject neighborhood. The documents and all testimony presented were admitted into evidence, and where appropriate, were carefully reviewed by the Special Magistrate. -28- The PA chart presentation and analysis of commingling 100% selling price, 100% Market Value and Assessed Value is misleading. The Magistrate analyzed the information, utilizing Sale Price, 85% Just/Assessed Value based on the 8`" Criterion, and Assessed Values of the Comparables presented on: the PA records cards. $/sfla Sale Price $/sfla 85% Criterion $/sfla 2019 Assessed Comparable 1 $105 $ 89 $ 89 Comparable 2 $128 $109 $100 Comparable 3 $197 $167 $141 The highest $/sfla comparable is Sale 3, the smallest living area structure, and would be expected to have the highest $/sfla. Comparables 1 and 2 do not have pools, but do have garages. Both these sales are similar in size with the subject, with Comparable 2 most similar. Comparables 1 and 3 are of similarage of construction, but are represented to be in significantly superior condit'on, with effective age of 2000, compared with the subject 1970. Sale 2 is of 13 years newer construction and is indicated to have significantly better effective age of 2000. The value of the subject living area is expected to be lower than any of the comparables due to the effective age of 1970, which appears to indicate that the structure is all original. There is insufficient information to assess the value impact of garages, carports and pools, although the PA value indication for garages is similar with the subject pool assessment. Therefore these units are considered similar in Comparables 1 and 2 and the subject. The PA indication of Assessed Value for the subject at $79 /sfla is at the lowest end of the range of the comparables presented. The PA records cards indicate the following assessed values and cost of sale from Sale Price for the three sales: Sale #1, 14/8% cost of sale; Sale 2, 21.4% cost of sale, and Sale 3, 29.2% cost of sale. The Assessed Values for these three sales appear to be arbitrary, and does not follow the Indian River County PA DR -493 indication of adjustments made to recorded selling prices or Fair Market Value in arriving at Assessed Value of 15%. The petitioner did not provide any sales information for the Special Magistrate to consider, wil) all consideration given to the Property Appraiser information. The Just/Assessed Value indicated by the PA for the subject property for 2019 is at $134;247, or $79 /sfla. The subject property has some superior and inferior conditions to the comparables presented. The Property Appraiser Assessed Value is at the lowest end of the range of the 85% 8"' Criterion values indicated by the comparables and at the lowest end of the range of the PA Assessed per square foot of living area comparable values. Based on the evidence presented, the Market Value (full sale price) of the arms length sale of the subject property is supported at $157,938, with Just/Assessed Value of $134,247 (85% of 100% sale price Market Value) as presented by the Property Appraiser. Conclusion of Law: Petition to be DENIED. Petitioner did not produce sufficient evidence that the Property Appraiser failed to consider the eight factors and criteria in Fla. Stat. Section 193.011. The Petitioner did not produced sufficient evidence that the Property Appraiser's value exceeds Just Value based on the -29- -30- , SPECIAL MAGISTRATE APPLICATION INDIAN RIVER COUNTY VALUE ADJUSTMENT BOARD (APPLICANTS MUST MEET QUALIFICATIONS OUTLINED IN FLA. sTAT. & 194.035) Please type or print. I f more space is needed, attach additional sheets. Applicants may supplement their application with a resume. However, a resume cannot be used in lien of an application. Application for: ❑ Attorney Special Magistrate ® Appraiser Special Magistrate for... ® Real Property and/or ❑ Tangible Personal Property If appointed. how much time would you be available to conduct hearings and complete your recommendations? ® 1 to 8 hours per week; ❑ 9 to 20 hours per week; ® 21 to 30 hours per week; ❑ 31 to 40 hours per week. APPLICANT INFORMATION Name: Stephen J Boyle MAI Home Address 285 Riverwp Drive. Vero Beach FL 32963 Mailing Address: 595 21" Street Suite 200 Vero Beach FL 32960 Business Name: Berle & Drake Inc. Business Address; 595.2 11 Street Suite 200, Vero Beach FL 3.2960 Phone: Homer Business17727778-7577 CeIin72-538-1303 _ Fax: E -Mail: info/aboyledrake.co,m • Copy of license referenced below. • Documentation to support membership in professional organizations listed below under Organizations. • A writing sample, which may consist of an opinion letter or other business-related documentation that contains one or more written pages of original material. If you have served as a special magistrate p eviou ly, please submit a recommended decision as your sample. Do not submit a copy of an appraisal as a writing sample. • Prior to conducting hearings, all applicants are required under Fla. Stat. § 194.035 to certify completion of the current year training provided by the Department of Revenue. To obtain the training, go online to the Department's website at htip:i'dor.mvflorida.coni/doripropertylvabitrainina.html. Return your completion certificate to the VAB clerk. Attorney Mugistrate Applicant: Bar Number: Date of Admission: Now many years of experience do you have in the area of ad valorem taxation: Appraiser Magistrate Applicant: Residential Appraiser License #: Valid Through: General Appraiser License #: RZ699 Valid Through: 110-020 Provide number of years of experience you have in the area of real property valuation: 36 Describe experience, and number of years you have in the area of tangible property valuation: Page 1 v01/13/2015 -31- SPECIAL MAGISTRATE APPLICATION . ;, .. INDIAN RIVER COUNTY VALUE ADJUSTMENT BOARD (APPLICANTS MUST MEET QUALIFICATIONS OUTLINED IN FLA. STAT. S 194.0351 QUALIFICATIONS/EXPERIENCE 1. Educational Background See attached__.__ 2. List any experience and/or specialty for the following property types: PROPERTY TYPE _ EXPERIENCE/SPECIALTY Residential Real Property See attached Commercial Real Property See attached Tangible Property See attached Other (please seci ) 3. If you currently or previously have served as a special magistrate, please provide the municipality or county and dates served. St Lucie County` 2002 2003 & 2004 4. Have you ever been dismissed, terminated or denied appointment as a special magistrate for poor or improper performance? ® No ❑ Yes (please explain) 5. List any additional information which makes you qualified to serve as a special magistrate. Also provide name and contact information of at least two individuals who can attest to your years of experience in ad valorem taxation, tangible personal property or real property appraisals. I have testified in numerous tax appeal:, in Martin St Lucie Indian River and Brevard counties. Mickey Umphrey 772-226-1478 Indian River Property Assessors Office Billy Auton 77? -22b-143 Indian River Prpert3+ Assessors Office 6. Are you willing to accept the Value Adjustment Board established schedule of fees? ® Yes ❑ No If no, please indicate your schedule of fees to be charged the board on a one-hour basis. 7. Explain your level of knowledge and experience. with computers and list the applications you are familiar with, including Axia. I ha_v_e used,AxiaWord Excel for manyyears ORGANIZATIONS I. List each organization, recognized by the real estate appraisal industry or the professionals in that field, in which you are currently or have previously been a designated member: ORGANIZATION DESIGNATION DATE MEMBER # Appraisal Istitute MAI 10/1993 32473 2. Of those organizations describe any possible conflict of interest that could occur or the appearance of a conflict of interest that may prevent you from fairly conducting a hearing: Page 2 v01/13/2015 -32- SPECIAL MAGISTRATE APPLICATION INDIAN RIVER COUNTY VALUE ADJUSTMENT BOARD (APPLICANTS MUST MEET QUALIFICATIONS OUTLINED IN FLA. -15-1-A.1-194.035)` 3. Have you ever been disbarred, suspended or received any other disciplinary action from any organized association, or from the State of Florida? ® No ❑ Yes (please explain) 4. List any personal or business relationship you have ever had with any officer or employee of the office of the property appraiser, office of the clerk of the circuit court, office of the county attorney or the value adjustment board of any of the counties to which you are applying: ONE 5. List any clubs, organizations, associations, or other entities to which you belong or participate in and in which a possible conflict of interest could occur or the appearance of a conflict of interest might arise that would prevent you from fairly conducting the hearing between the property appraiser and the property owner and taxpayer. wail VA[1gy,. however, it would not create.a conflict. If I personpl!1know the petitioner I would withdraw CERTIFICATIOti Pursuant to Fla. Stat. § 194.035, a person cannot serve as a special magistrate if hetshe is an elected or appointed official of a county, a taxing jurisdiction, or the state; is an employee of a county, a taxing jurisdiction, or the state; or in the same tax year that he/she services the Board as a special magistrate, represents a party before the Board in any administrative review of property taxes. Are you an elected or appointed official or employee of a county, a taxing jurisdiction, or the state? ❑ Yes ® No If yes, please provide details: The undersigned certifies, tinder penalty of disqualification from consideration, that each item contained in this application, or an}- other doctmtent fttrnished by or on behalf of the applicant is trite and complete as of the date it hears. The undersigned authorizes the I'ahie Adjustment Board to obtain information from other sources to verb each item contained herein. The undersigned acknowledges that, ifselected, he/she will follow all requirements and mandates of law in f tlftlling the duties of special magistrate. -9 (11. 091, Date: za CP Signature 6PAppliaW Ste_illen,J Boyle _ Printed Name of Applicant Page 3 v01113t2015 -33- Florida Department of Revenue 2019 Real Property Appraiser Special Magistrates Training Only (No Exam) This is to c•c,rtijy that Stephen Boyle lairs completed Real Property Appraiser Special Magistrate VAB Training IM July 22, 2019 -34- BOYLE & DRAKE, INC. QUALIFICATIONS - STEPHEN J. BOYLE, MAI Phone # 772-778-7577 E -Mail: Stephen@Boyledrake.com Professional Affiliations & Licenses MAI Designation, Appraisal Institute State of Florida Certified General Appraiser #RZ699 Formal Education Graduated with a Bachelor of Science in Business Administration, University of Central Florida, 1979; majoring in Finance. Expert Witness Qualified as an expert witness in the 181", 19'" and 20th Judicial Circuit Districts and Federal Bankruptcy Court. Real Estate and Appraisal Education Right-of-way Evaluation and Acquisition, and Real Estate Appraisal Principles Florida Department of Transportation Real Estate Appraisal Principles - American Institute of Real Estate Appraisers Basic Valuation Procedures - American Institute of Real Estate Appraisers Residential Valuation - American Institute of Real Estate Appraisers Capitalization Theory and Techniques, Part A - American Institute of Real Estate Appraisers Capitalization Theory and Techniques, Part B - American Institute of Real Estate Appraisers Standards of Professional Practice - American Institute of Real Estate Appraisers Case Studies in Real Estate Valuation - American Institute of Real Estate Appraisers Report Writing and Valuation Analysis - American Institute of Real Estate Appraisers Multiple Seminars and Continuing Education Course ( See Attached List) Internal Revenue Code Section 1031 1031 Exchanges/An Investors Dream -A Comprehensive Study of the Creative Possibilities Other Real Estate Courses Taken Principles of Real Estate Analysis Real Estate and Urban Development Investment Analysis Financial Analysis -35- BOYLE & DRAKE, INC. Qualifications - Stephen J. Boyle, MAI (Cont'd) Appraisal Instruction and Related Services On the Board of Directors for the East Coast Chapter of the Appraisal Institute Served on the Experience Review Committee for the Appraisal Institute Author of "Helpful Hints to Writing a Convincing Appraisal" Provided to the South Florida Water Management District Author of "Communicating with your Appraiser' Provided to various Boards of Realtors and other organizations Real Estate and Appraisal Experience Owner of Boyle & Drake, Inc., August 1996 to current Owner of Boyle Appraisal Service, November 1993 to July 1996 Employed as a Review Appraiser for Midlantic National Bank, May 1992 to November 1993 Employed as an Independent Contractor to Perform Appraiser and Consulting Services Callaway & Price, Inc., May 1985 to May 1992 Employed as Appraiser/Researcher - Callaway & Price, Inc., July 1984 to May 1985 Employed as Real Estate Salesman, September 1983 through July 1984 Employed as Right -of -Way Specialist Florida Dept. of Transportation; April 1980 to June 1981 Types of Property Appraised, Market Studies and Feasibility Studies Appraisal, appraisal review and consulting services have been performed on the following types of property in Florida for individuals, corporations, banks, attorneys, governmental agencies, savings and loans, mortgage companies and developers: Acreage (1,000 + acres) Agricultural (Vacant & Improved) Apartment Complexes Automobile Dealerships Beachfront Properties Commercial Buildings Condominiums Convenience Stores Estates Feasibility Studies (Res. Developments) Golf Courses Groves High -Rise Condominiums (Proposed) Income Properties Industrial Parks Office Buildings Marinas Market Studies (Residential Developments) Mitigation Banks Mobile Home Parks Motels/Hotels Multi -family Projects Planned Unit Developments R.V. Parks Retail Buildings Restaurants Residential Properties Shopping Centers Special Purpose Properties (Mines, etc.) Special Master for SLC .(Tax Appeals) Subdivisions -36- BOYLE & DRAKE, INC. Vacant Land, All Types Properties Environmental Sensitive Warehouse Buildings Wetlands & other Properties Waterfront Commercial Appraisal Review Experience Appraisal review services are performed for. various banks including Wachovia (now Wells Fargo) and other governmental agencies. The following is a partial list of clients: Florida Communities Trust Florida. Department of Environmental Protection (DEF) South Florida Water Management District St. Lucie County Martin County Brevard County Indain River County -37- BOYLE & DRAKE, INC. EXPERT TESTIMONY & COURT EXPERIENCE (PARTIAL LIST) Lisa Releigh Office of the Attorney General The Capitol PI -01 Tallahassee, FL 32399 850-414-3821 Testified regarding the comdemnation of a 2.12 acre oceanfront parcel Brian Rich Berger Singerman 125 South Gadsden Street Tallahassee, Fl 32301 850-561-3010 Testified regarding the valuation of a mitigation bank Paul Berg Clem Vocelle & Berg PA 3333 201h Street Vero Beach, Florida 32960 772-562-8111 Testified regarding Indian River County v Ocean Concrete Ralph Evans, Esq. 2920 Cardinal Drive Vero Beach, Florida 32963 772-231-3500 Testified as to the value of commercial and residential property and the effect of commercial development on residential property Norman A. Green 1245 201h St. Vero Beach, F132960 772-569-1001 Testified regarding the value of residential properties -38- BOYLE & DRAKE, INC. John P. Leonard McElroy, Deutsch, Mulvaney & Carpenter, LLP 1300 Mt. Kemble Ave Morristown, NJ 07962 973-425-8855 Testified regarding the value of condomimun hotel units Andrew Rafkin Broad & Cassell 1 N. CIematis Street, Suite 500 West Palm Beach, Florida 33401 561-366-5315 Testified regarding the value of the Grand Harbor Marina Alan P. Whitehead Frese Hansen et al 930 S. Harbor City Boulevard, Suite 505 Melbourne, Florida 32901 321-984-3300 Testified regarding Heine vs. Parent Construction, 137 Island Creek Drive Diminution in value case -39- BOYLE & DRAKE, INC. GENERAL REFERENCES FOR APPRAISAL SERVICES Wells Fargo Mark Bennett, MAI 225 Water Street Enterprise Tower, 2nd Floor Jacksonville, Florida 32202-0016 904-489-5421 Seacoast National Bank & Trust Thomas Johnson, MAI Senior Credit Analyst & Reviewer 815 Colorado Ave. Stuart, Florida 34994 772-221-2827 Bank United Stephen G. Hart, MAI Review Appraiser 1 E. Broward Blvd. Ft. Lauderdale, Florida 33310 561-653-2157 Bank of America Mr. Wayne Miller, MAI Commercial Credit 400 N. Ashley Dr., 7th Floor Tampa, Florida 33602 813-968-7283 Farm Credit Hugh L. Taylor- Chief Appraiser PO Box 337 1311 Highway 17 North Wauchula, F133872 863485-1179 Northern Trust Bank Evan English 755 Beachland Blvd. Vero Beach, Florida 32963 772-492-1115 -40- BOYLE & DRAKE, INC. South Florida Water Management District Wayne Lewis, MAI, Review Appraiser 3301 Gun Club Road West Palm Beach, Florida 33406 561-687-6689 Florida Communities Trust Caroline Sutton, Community Program Administrator 2555 Shumard Oak Boulevard Tallahassee, Florida 32399 850-922-2207 Florida Department of Environmental Protection Douglas Dane, MAI Chief Appraiser Bureau of Appraisal 3900 Commonwealth Boulevard Tallahassee, Florida 32399 850-245-2665 Martin County Assistant County Attorney Fred W. VanVonno now with Fox, Wackeen, Dungey 3473 SE Willoughby Blvd Stuart, Florida 34995 772-287-4444 Additional references available upon request -41- BOYLE & DRAKE, INC. The following is a partial list of banks, governmental agencies, for which we have performed appraisal or consulting work: Banks & Financial Institutions: Atlantic States Bank Bank of America Bank of Boston JP Morgan Chase Beal Service Corporation CenterState Bank Citibank Comerica Bank Farm Credit of South Florida Harris Trust Huntington Bank Marine Bank and Trust National Commerce Bank Governmental Agencies: New York Community Bank Northern Trust Bank Palm Beach National Bank PNC RBC Republic Bank Republic Security Bank Seacoast Bank SunTrust TD Bank Valley Bank Wells Fargo Department of Transportation The Department of Environmental Protection (DEP) Florida Communities Trust (FCT) Federal Aviation Administration (FAA) Internal Revenue Service (IRS) St. John's Water Management District South Florida Water Management District Indian River County Florida Inland Navigation District (FIND) City of Vero Beach St. Lucie County City of Palm Bay City of Ft. Pierce Martin County City of Stuart Brevard County Freddie Mac Fannie Mae Town of Jupiter Trust for Public Land The Nature Conservancy The Conservation Fund US Fish & Wildlife Service -42- Boyle & Drake, Inc. CONTINUING EDUCATION COURSES COMPLETED Standards of Professional Practice Part A, B & C Appraisal Institute Florida Core Law State of Florida Comprehensive Appraisal Review Appraisal Institute Understanding Limited Appraisals Appraisal Institute Analyzing Operating Expenses Appraisal Institute Appraisal Seminar South Florida Water Management District Appraisal Institute Appraisal Practices for Litigation Appraisal Institute Eminent Domain and Condemnation Appraising Appraisal Institute Instructor Land Management Department Annual Seminar South Florida Water Management District Land Management Department Annual Seminar South Florida Water Management District Small Hotel/Motel Valuation Appraisal Institute Appraising Manufactured, Modular, & Mobile Housing Appraisal Institute Lease Abstracting and Analysis Appraisal Institute Partial Interest Valuation — Divided Appraisal Institute USPAP/Law Update Appraisal Institute Analyzing Commercial Lease Clauses Appraisal Institute Florida State Law & USPAP for Real Estate Appraisers -43- Boyle & Drake, Inc. CONTINUING EDUCATION COURSES COMPLETED (Continued) Attacking & Defending an Appraisal in Litigation Appraisal Institute Appraisal Consulting— A Solutions Approach for Professionals Appraisal Institute FREAK ACE South Florida Water Management Appraisal Seminar National USPAP Course Appraisal Institute Business Practice and Ethics Appraisal Institute Subdivision Valuation: Comprehensive Guide to Valuing Improved Subdivisions Appraisal Institute Appraisal Institute Rates and Ratios: Making sense of G1Ms, OARS, and DCFs :Business Practices and Ethics Appraisal Institute, Fort Lauderdale, Fl Income Capitalization Approach American Bankers Association/ Appraisal Property Tax Assessment Appraisal Institute, Maitland, Fl Florida Law Update for Real Estate Appraisers Appraisal Institute, Ft. Myers, Fl Florida Supervisor/Trainee Role & Rules Appraisal Institute, FL Myers, Fl Valuation of Detrimental Conditions Appraisal Institute, Tampa, Fl Loss Prevention Program of Real Estate Appraisers Appraisal Institute, Orlando. Fl Understanding the new Interagency Appraisal and Evaluation Guidelines/ Appraisal CONTINUING EDUCATION COURSES COMPLETED (Continued) -44- Boyle & Drake, Inc. Analyzing Tenant Credit Risk and Commercial Lease Analysis Appraisal lnstitute, Orlando, Fl Fundamentals of Separating Real, Personal Property, and Intangible Assets Appraisal Institute, Orlando; FI Trial Components: Recipe for Success Appraisal Institute, Maitland, FI Marketability Studies Six -Step Process & Basic Applications Appraisal Institute, Maitland, Fl Litigation Assignments fot Residential Appraisers Appraisal Institute, Maitland, Fl CriticalThinkingin Appraisals Appraisal Institute, Maidand, Fl -45- w 0 z w W O O O U to Y c.t Ix ■ Z O W w W p •� Q H Q m � E=.-' 0 N4p�t-- qLrI �! li d pZ - a t�„ r LU L 0 a �! ' RIMM011►1,' : LLL Q —tt�r� �� t t �'► U. Q W Q a• �_� I-- Zqn �U o z� — LLI LL. oc (D ''© o p cn Z LL 11 O a W U LU Q H a W -46- SPECIAL MAGISTRATE APPLICATION A • INDIAN RIVER COUNTY VALUE ADJUSTMENT BOARD (APPLICANTS MUST MEET QUALIFICATIONS OUTLINED IN FLA. STAT. § 194.0: Please type or print. If more space is needed, attach additional sheets. Applicants may supplement their application with a resume. However, a resume cannot be used in lieu of an application. { Application for: ❑ Attorney Special Magistrate �-Appraiser Special Magistrate for... ❑ Real Property, and/or M,Tangible Personal Property If appointed, how much time would you be available to conduct hearings and complete your recommendations? ❑ 1 to 8 hours per week; ❑ 9 to 20 hours per week; ❑ 21 to 30 hours per week; ❑ 31 to 40 hours per week -,S kee w Name: vi Home Address: Mailing Address: Business Name: ' Business Address: ACa Phone: Home d 00' Fax: 0! If t r—el E-Mail:~�C-� QTS%d= • Copy of license referenced below. • Documentation to support membership in professional organizations listed below under Organizations. • A writing sample, which may consist of an opinion letter or other business-related documentation that contains one or more written pages of original material. If you have served as a special magistrate previously, please submit a recommended decision as your sample. Do not submit a copy of an appraisal as a writing sample. • Prior to conducting hearings, all applicants are required under Fla. Stat. § 194.035 to certify completion of the current year training provided by the Department of Revenue. To obtain the training, go online to the Department's website at htq2://dor.Myflorida.com/dgr/property/vab/training.html. Return your completion certificate to the VAB clerk. i J Attorney Magistrate Applicant: Bar Number: Date of Admission: How many years of experience do you have in the area of ad valorem taxation: r Appraiser Magistrate Applicant: Residential Appraiser License #: Valid Through: General Appraiser License #: Valid Through: i Provide number of years of experience you have in the area of real property valuation: Describe experience, and number of years you haven the area of tangible property valuation: 19 Page 1 v01/13/2015 -47- SPECIAL MAGISTRATE APPLICATION A ` INDIAN RIVER COUNTY VALUE ADJUSTMENT BOARD (APPLICANTS MUST MEET QUALIFICATIONS OUTLINED IN FLA. STAT. 194.035) 1. Educational Background 2. List any experience and/or specialty for the following property types: PROPERTY TYPE EXPERIENCE/SPECIALTY Residential Real -Property Commercial Real Property . Tangible Prope (� Other (please specify) 3. If you currently or previously have served as a special magistrate, please provide the municipality or county and dates served. 4. Have you ever. been dismissed, terminated or denied appointment as a special magistrate for poor or improper performance? X No ❑ Yes (please explain) 5. List any additional information which makes you qualified to serve as a special magistrate. Also provide name and contact information of at least two individuals who can attest to yR)7_70 s of experience in ad valorem taxation tangible nal roperty or real property appraisals. 5e �. YY1 6- �3 N. / '� A a _ e , °l 6. Are you willing to accept the Value Adjustment. Board established schedule of fees? ❑ Yes ❑ No S&�L ./ f no, pleas indicate your schedule of fes to be arged board on a one-hour b is. 7. Explain your level of knowledge and experience with computers and list the applications you are fam}liar with, in Axia. b' l sp [lerd vee r� ORGANIZATIONS 1. List each organization, recognized by the real estate appraisal industry or the professionals in that field, in which you are currently or have previously been a designated member: ORGANIZATION DESIGNATION DATE MEMBER # C�Lest 2. Of those organizations describe any possible conflict of interest that could occur or the appearance of a contlict of interest that may prevent you from fairly conducting a hearing: . r. Page 2 v01./13/2015 -48- SPECIAL MAGISTRATE APPLICATION *, * INDIAN RIVER COUNTY VALUE ADJUSTMENT BOARD (APPLICANTS MUST MEET QUALIFICATIONS OUTLINED IN FLA. STAT. & 194.035) 3. Have you ever been disbarred, suspended or received any other disciplinary action from any organized association, or from the State of Florida? M.No . ElYes (please explain) 4. List any personal or business relationship you have ever had with any officer or employee of the office of the property appraiser, office of the clerk of the circuit court, office of the county attorney or the value adjustment board of any of the counties to which you are applying: jai 5. List any clubs, organizations, associations, or other entities to which you belong or participate in and in which a possible conflict of interest could occur or the appearance of a conflict of interest might arise that would prevent you from fairly conducting the hearing betty en tpe roperty appraiser and the property owner and taxpayer. CERTIFICAT10N Pursuant to Fla. Stat. § 194.035, a person cannot serve as a special magistrate if he/she is an elected or appointed official of a county, a taxing jurisdiction, or the state; is an employee of a county, a taxing jurisdiction, or the state; or in the same tax year that he/she services the Board as a special magistrate, represents a party before the Board in any administrative review of property taxes. Are you an elected or appointed official or employee; of a county, a taxing jurisdiction, or the state? ❑ Yes �No If yes, please provide details: The undersigned certifies, under penalty of disqualification from consideration, that each item contained in this application, or any other document furnished by or ;on behalf of the applicant is true and complete as of the date it bears. The undersigned authorizes the Value Adjustment Board to obtain information from other sources to verify each item contained herein. The undersigned acknowledges that, if selected, he/she will follow all requirements and mandates of law in fulfilling the duties ofspecial magistrate. Date 7ignature of Applicant al C Printed Name of Applicant Page 3 v01/13/2015 -49- 1 tJ w �1,pRIpA INDIAN RIVER COUNTY VALUE ADJUSTMENT BOARD AND PAMELA B. ANDREA, A.S.A., SPECIAL MAGISTRATE AGREEMENT (TANGIBLE) EXHIBIT "A" ARTICLE 2: FEES 2.1 The BOARD shall pay or reimburse 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 Travel expenses pursuant to § 112.061 F.S shall be paid to the SPECIAL MAGISTRATE for travel to and from the SPECIAL MAGISTRATE'S business office and the Indian River County Administration Building at 1801 27th Street, Bldg "A", Vero Beach, Florida, provided the distance between the Special Magistrate's business office, or residence, whichever is closer, and the aforesaid County Administration Building exceeds twenty-five (25) miles, one-way. 2.3 Lodging Expenses, pursuant to 112.061 F.S. for hotel accommodations shall be paid to the SPECIAL MAGISTRATE at a rate not to exceed $100.00 per night. Receipts are -to be submitted with your invoices. 2.4 Normal office supplies consumed in the course of this project will not be reimbursable -50- I QUALIFICATIONS OF PAMELA B. ANDREA, A.S.A. PROFESSIONAL EXPERIENCE: • Appraiser of Machinery and Equipment with expertise in furniture, fixtures, automotive, bakery, banking, CNC/metal fabricating, computer/ networking, construction/paving, deli/food processing, farm/logging, golf course, hotel/resorts, lawn/garden/landscape, manufacturing, medical, movie theater/video production, musical instruments, nursery, office, outpatient surgery, printing, radio station, restaurant, sawmill and screen printing. • Office Manager for various real estate and litigation law firms, including equipment purchasing and financial account management. • Health Care administration and consulting; development and management of public relations and marketing plans and budget; coordination of real estate purchase and renovation of medical center; design, layout and purchasing of furniture and equipment for medical practices; development of training programs for support staff; financial account management. • Expert Witness Testimony. • Special Magistrate, Value Adjustment Board (Past & Present) ---Bay County, Brevard County, Duval County, Hernando County, Indian River County, Leon County, Martin County, Miami -Dade County, Nassau County, Orange County, Osceola County, Pasco County, Palm Beach County, St. Lucie County, Seminole County and Volusia County, Florida. PROFESSIONAL MEMBERSHIPS: • American Society of Appraisers Accredited Senior Appraiser, Machinery & Technical Specialties, 1997 President, South Florida Atlantic Chapter, 2001-2002 First Vice President, South Florida Atlantic Chapter, 2000-2001 Second Vice President, South Florida Atlantic Chapter, 1999-2000 Secretary, South Florida, Atlantic Chapter, 1998-1999 Treasurer, South Florida Atlantic Chapter, 1997 -1998 Co -Chairperson of Personal Property Committee, South Florida Atlantic Chapter, 1995 -1997 Chairperson of Education Committee, South Florida Atlantic Chapter, 1995 -1997 -51- Qualifications of Pamela B. Andrea, A.S.A. Page 2 EDUCATION: • American Society of Appraisers, Appraisal Courses ME 201 Introduction to Machinery and Equipment Valuation, 1993 ME 202 Machinery and, Equipment Valuation Methodology, 1993 ME 203 Machinery and Equipment Valuation: Advanced Topics Fand Case Studies, 1993 ME 204 Machinery and Equipment Valuation: Advanced Topics'and Report Writing, 1996 Uniform Standards of Orofessional Appraisal Practice (USPAP), 2020 All 303 Appraisers as Expert Witnesses, 2002 ME 209 Computer Valuation and Portfolio Analysis, 2002 All 301 Asset and Value Differences Among Disciplines, 2003 All 300 Appraisal Review for the Practicing Appraiser, 2004 All 207 Introduction: Advanced Application of the Cost Approach, 2005 All 220 Ethics and the Appraiser, 2011 Economic Obsolescence, 2013 Sharpening Your Appraisal Tools, 2015 Miami -Dade Junior College, Miami, Florida, 1967-1969 Katharine Gibbs School, New, York, New York, 1969-1970 tl -52- References: Heather Pelegrin, Duval County VAB, 904 -630 - Ann Clark, Palm Beach County VAB, 561 -53- Service as Special Magistrate Bay County, 2019 Brevard County, 2010-2011, 2014-2015 Citrus County, 2009 Duval County, 2006, 2009-2010, 2013-2019 Hernando County, 2015-2017 Indian River County, 2010-2019 Leon County, 2016-2019 Martin County, 2015-2016 Miami -Dade County, 1998-2015 Nassau County, 2015-2019 Orange County, 2015-2019 Osceola County, 2015-2019 Palm Beach County, 2002-2019 Pasco County, 2015-2019 St. Lucie County, 2006, 2009-2019 Seminole County, 2015-2019 Volusia County, 2013-2019 -54- 8/13/2019 Rey 2019 Tang,11 Pwroperty Sp&,,. ;Blackboard Leam arti-nient of nue le Personal at Magistrates Training Only (No Exam) This is toi ,&rtifu that Pamela, Andrea. I H -I I j has successf Ily completed Tangible Personal Property kppraiser Special Magistrates VAB f-aining �n Aug6st 3, 2019 _190133_1Uch_O= 5282726_1&cer[ key=BL1.IE8actio... tri eq O LN L_ -56- .. ® L lift A. 4� y) CD a y:... fA O a 0 CL cu CL a.+ m � C Q•U N °_'CL co Q d n o s 4 U Q I w Q 0 y I t co eq O LN L_ -56- SPECIAL MAt3LSTRATE AWOMMMW J)K—WON NMTM 0 VAB Petition Nos.; 2019 201 Acct. No.: November 2019 Date of Hearing: Attendees: Special Magistrate: Property AppMiser AgentlPetitioner: The subject of the hearing is the Tangible Persdrial Property (TPP) of'8 locations of vvttbin bounty. The hearing was commenced and the witnesses elected nit to swear in the participants. (See Rule 12D-9.029(3), FAC). The Special; Magistrate read the op" statement from the Value Adjustment Board (VAB) and reviewed the Petitions. (See Rule 12D9.024(4);& (6), F.A.C.) Per Florida Department of Revenue, all parties are responsible for ptssenting relevant and credible evidence to support their valuations. The Special Magistrate must then eondder the weight of the mdettce to a standard of proof antler F.S. 194.301 a. Rule 12D -9.025(3)(b), F.A.C.,'which is "preponderance of the evidence". Property Appraiser (PA): The PA gave an opening statement and read the assessed values for each of tie petitions, as follows: Petition No. J $857,669 ' Reduced to $604,288 after corrections PetitionNo.G* $509,041 PetitionNo.p 5642,442 F Petition No -00 $886,456 f Petition No.10 $585,334 Petition No. 90 $954,978 PetitionNo.fM $353,211 Petition No. $1,136,908; F The $25,000 exemption will be applied to, each of the assessed values. This is a any for furniture, computers, electronics, appliances and lawn equipment. i he PA presented the evidence to support the assessments. The first issue to determine is whether the PA established a presumption of correctness. (Rule 12D-9.024(7), F.A.C.) -57- masssal, and the cost tW040- The PA stated that 1,eycmplied with the 8 Criteria factors, used rd car& ond The PA's evidence included the value review leucts, evidew reque economic line guide, 2019 returns, 'letter of Iq�ortsaudphoto"U-fi-(XM site Present W es, DOR equipment index, factors, 20Iq IIGWO�. of Measure, - iRoome factor Tmads'261, old visits of 4 locations, DOR7s leased equipment Standard petitions. marketwid. income approaches MAZ The PA discussed how the cost approach was applied and bow the but not IlUlizeA They stated that the sales comparison is bqyon� the scope of mass oppralfWl,. considered They developed a gross income multiplier which was considered but not ufi�i. This is leased equipment. and 1hereftc, DOR guidelines and-aj&M guides were applied. There is other equipment located within the stores used in the business 0Pejixd0u­ Of the location. For both 11 1 'did find -anY S*_0tRGW computers and TV, the PA used a 4-yW. lift. During; the site visits, the �A.� not level of Wear and tear- when the assets ate elre . turned. UporxTetuxll, the*a,,=' furbished and put backon W ;T0 to theI lboi for future leasing. VWdocs not depredate the assets out on rent,- only Wbon they are idle. at the market f 4 -year or any advanced depreciation and applied a 6.year life for fimuire. 4 The PA looked be tied to the for TV and stereos, and 4 -year for computer and EDP equipment 'Ile fttcdbl" approach can than the assets and therefore, the PA developed multiplier, wbich resulted in avatui.2 to 4 times MOM assessment. Consequently, it was not used in any of their calculationsand was just to test for reasonableness. Therefore, the PA believes 69 theyhaveestablished the presumption .of correctness, considered all 8 factors of F.S. 193.011, adhered to Floridala* and followed PlAssiotg4y.accepted appraisal -practices. The PA requested the assessed values be,uplield- petitioner/Agent The Agent stated that their question relates to items that are on lease/putchW agreement- 14e has no issue with the furniture and fixtures within the stores (pog, signs, office Turnit*e -& "equipment). Therefore, R &W -party Appraiser was hired to derive a value for the leased assets, H4;ekamined all of the, 8 Criteria factors. He stated that JIMIrents home furnishing; appliances, coMPUM outdoor equipment on a 12, 18 or 24 -month period. Their agreements are rent -to -own, with payment overtime. The inventoried assets are listed on the balance sbeeL using th& The Appraiser stated that was . hired to produce a model, us - i cost approach, historical cost (subtracting an upcbaTge for the distribution center). BLS trending, and pe*ejxt of remaining value (PW. -The Valuation Model is not an appraisal but is designed for the clientlo arrive at an estimate of Pak Market Value or Fair Market Value Installed by applying the Pmvent Re�­ Z Value (PkV) tables for Furniture, Appliances, Outdoor Equipment, Electronics and computers. to .thy cost new of the property". Iftdiscussed the diagram with Step A, B and C showing the application. of the model to the appraisal. This p ercentage, (PRV) was applied to the line items in order to develop ft final val.ue. � discused the breakdown of the met types, consideration of obsolescence in the.mar* compared cost and sales data, used trend lines, made site visits to 4 stores on the, west coast of Florifla, developed data, points, and adjusted for freight and price negotiations in order to be in complian�e with Uniform Standards of Professional Appraisal practice (USPAP). Then, the model was applied W 1hespreadsheet by store location and asset descriptiori. 'For reasons set forth below, the Special Magistrate disagrees with that assertion by. the PA. However, the Agent did not challenge the PXs consideration of (and lure to utffi=) the salescompar" (market) approach. Both parties agreed that th6 cost approach is the appropriate valuation methodology for the id*6t mets. -58- i f - All 3 approaches- were considered but file income and sales compa68oiX RwQach were not used. The . Appraiser relied on the cost approach. The sales data collected was used 4 dtwlopiug the cost-"loch model. The coimp8ialiles used were in relatively good condition. Ad of 1(/a do�vnroc+artl of list pricing ric' were made to. appliances andlawn mowers. Other ad}usi =ts v* made to freight costs wbam the comparables did not advertise this cost. «,M*etn*+�, major household appliance TheI,g/P)sl data covers household institdtional furniture , garden °t manufacturing, computer & Peripheral OTI-ent �tifsturing- .Iaana manufacturing. These charts do not indicate�the date obtained but iodic to-"Ail. indexes are subject to revision four months ager original publication A chart of the soinparabi-data for fiuniture; apPS'aa s, lawn mowers, electronics and computers was P?'esented- photos or support comparables mentioned in the report was presented to fire Special None of the backup p . rt). t . The tenser stated that the supporting &lagistate at this hearing (Exhibit B of the Apgr 'sisal )repo) AISP . . data is located in the Appraiser's work file. , discussed the stores bt#siness model, leasing pno9CSs, assets. The raiser also determination of rental condition tot to mit B ofJ�AppraiW presented an ddressed Report reflects how each of the 8 Criteria factors wZs consider The Agent believes-that the PA did not consider all%rms of obsolescence. The percent good in DOR and IlMMguidelines are derived. from Marshall f& Swl#t (M&S), wych dpes not meet the $ Criteri faciars. Elis' appraisal model does cover all forms of obsolescence. The AMaiser *d 1,200 data points to support lstables. The Agent presented multiple pages from the M&S manual dated -November, 2014 discussing obsolescence and how it is considered in their tables. The Agent's requested values are as follows: 0 Petition No.40 $413,451 a PetitionNo.M $352,3591 Petition NOW $444,057 i PetitionNo:ft $537,981 Petition No.M $407,7481 Petition NoW $651;903 Petition MAW $245;0821 Petition No. (® $790,265 The $25,000 exemption will be applied to each of the values. Rebuttal The PA questioned the Agent and the, Appraiser about the removal. of the upcharge and how that was developed, The Agent stated that there is a slight markup for the distrib;center. The Appraiser made an adjustment based 9n the original cost reported on the return The PA not receive any economic data and det=rained that would tot apply. In reviewing the data points, there wise only 10 furniture sales, with the rest marked unsold, The PA also questioned the condition codes usedfby the Appraiser, the source of the negative price column and the 10% adjustment.=& to electronics. $ased on all of the adjustments being made by the Appraiser, the PA questions the reliability of the va"t� developed. In the Appraiser's report, the furniture is the only asset type witli a condition code column 710 IAA's tables are consistent. i -59- oes refiubish before the assets are put out on the floor for.fatuSe rental at: The,Agent reiterated that d tagO of 1116. f bi m and � , Fre go ral or sale. He stated fb�. � a perces believes that the FA is not accounting for. fimetional and economic obolbscence ill its tables•. The stated Hast lyage 10. describes. die cottditicrn cedes used, along kith. the age of the asse . The Appraiser m his data He believes Sue !A did not consider all of the 8 Agent stated that all -standards rgere considered ! . Criteria factors or all forms of obsolescence. The PA asked the Agent how the assets are treated WUM they are tcUMteilt ► pre store after the first lease. The Agent said that they are put into inventory The PA furter a if kms, assets are pat back .on the returd. The Agent said no, as they are Bien oonsideied inventory on the incdme tax returns and records. The PA stated that this would mean there,is underrePorting.on the rebus Therefore, the FA belie=ves -no additional depreciation is warranted, option of correctness was established, considea'ation of all 8 factors. of F.S. 193.011 was perfonaued, a o4g with adherence to Florida law and professionally accreted appraisal practices. Findinns of Fact and•Conclnsions ofI.aw As per.Rule 1211-9.025(1) FAC., the. Special Magistrate revievVed,. conside�ted and. admitted the evidence. Per DOR guidelines, the PA should considerall approaches to value — sales';eoinpari. (market data), cost and. inncorne. DOR, also states that the "market data relating to personalroperty may be obtained from leasing companies, commercial bankers, new and used equipment dears, trade and sales journals, newspaper advertisement and auction sales". The PA stated that the sacs beyond the scope of mass appraisal. Tri Standard 6, USPAP, Mass Appraisal, states that the A"*er must describe how the three approaches to value were considered. The Special Magistrate does nor agree. with the PA's statement ... that the sales comparison approach is beyond the scope of mass aPPraisal.- Mat said, the PA asserted, without contradiction. or challenge, that they considered all s factors of S> 193.011 vale criteria sad the parties agreed that the cost approach was the appropriate appraisal method§UW, The PA established the presumption of correctness per F.S. 194.301. The Petitioner/Ageut must prove by a preponderance of the evidence tIaat. the FA's just value does not represent. just value or is arbitrarily based on appraisal practices -that are alit fiom' appraisal practices generally applied by the PA to comparable property -within the county.? Mhe Agent believes that his methodology is more representative of market value. - Yet, he presented Iu±Ii?cS tables that were dated November, 2014 anti not 2019 and did not explain bow those tables were considered or used in lois value calculation. Therefore, the Special Magistrate is questioning his value de terminations. The Special Magistrate also questions the Age's and Appraiser's lack ofjdata clarifying the adjustments for the upcharge for the V m'bution Centers, additional depreciation column and how the company reports the returned assets placed back on the store floor as inventory on the imOme4laix return'. The Agent's Appraisal Report (valuation summary) and the Agetafs Appraiser stated that the work files and research used to develop the PRV tables were not presented at the healing and could not be reviewed by the Special Magistrate.. 'therefore, the Special Magistrate rejected the Appraisal Report values based on lack to supporting data to validate the percentages used in the tables andbe'Agent's explanation of the upcharge adjustment and additional depreciation column. 2Tbe PA's concern with regard to the underreporting of assets or designation as inventory needs to be addressed between the PA and the Agent at a later date, No evidence was presented at this hearing for the Special Magistrate to make any deteaaination on this issue. -60- - .. ' Based on the evidence, testimony and Findings of l±act detailed abgw, tl PA has established the presumption of correctness, which the AgenVPcWoner dial not overcome. Therefore, the PA's mantel values and taxable ivalues ere upheld Per d DR-485V.The petitions are denied and the assessments are upheld- k f r W, FCORI04' 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 • 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. -62- 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/ will not display or distribute business cards or otherwise M advertise his/her business while serving as SPECIAL AGISTRATE 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 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. -63- * 'clORN4' 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. 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. -64- 4.3 The BOARD shall pay SPECIAL MAGISTRATE'S billings in accordance with Section 218.70 through 218.79, Florida Statutes, the Florida Prompt Payment Act. ARTICLE 5: STANDARDS AND CORRECTIONS 5.1 SPECIAL MAGISTRATE shall perform or furnish to the BOARD his/her professional services in accordance with the generally accepted standards of Special Magistrate services and in accordance with any laws, statutes, ordinances, codes, policies, rules and regulations governing Special Magistrate services hereunder. 5.2 SPECIAL MAGISTRATE shall, without additional compensation, correct and revise any errors, omissions, or other deficiencies in his/her work product, services, or materials arising from the negligent act, error or omission of SPECIAL MAGISTRATE. The foregoing shall be construed as an independent duty to correct rather than waiver of the BOARD'S rights under any applicable statute of limitations. The review of, approval of, or payment for any of SPECIAL MAGISTRATE'S work product, services, or materials shall not be construed to operate as a waiver of any of the BOARD'S rights under this Agreement, or cause of action the BOARD may have arising out of the performance of this Agreement. ARTICLE 6: NO CONTINGENT FEES 6.1 SPECIAL MAGISTRATE certifies that he/she has not employed or retained any company or person, other than a bona fide employee working solely for SPECIAL MAGISTRATE, to solicit or secure this Agreement and that he/she has not paid or agreed to pay any person, company, corporation, individual or firm, other than a bona fide employee working solely for SPECIAL MAGISTRATE, any fee, commission, percentage, gift or other consideration contingent upon or resulting from the award or making of this Agreement. For the breach or violation of this provision, the BOARD shall have the right to terminate the Agreement without liability at its discretion, to deduct from the contract price, or otherwise recover, the full amount of such fee, commission, percentage, gift or consideration. ARTICLE 7: NO ASSIGNMENT 7.1 This Agreement, and all duties described herein as in Florida Statutes Chapter 194 and the Florida Department of Revenue's Rules shall not be assigned, transferred or performed by subcontractors or sub -consultants, or otherwise encumbered, under any circumstances by SPECIAL MAGISTRATE without the prior written consent of the BOARD. The BOARD is relying upon the SPECIAL MAGISTRATE'S personal services, qualifications and expertise. ARTICLE 8: SEVERABILITY AND WAIVER 8.1 In the event any provision of this Agreement shall be held invalid and unenforceable, the remaining provisions shall be valid and binding upon the parties. One or more waivers by either party of any breach of any provision, term, condition or covenant shall not be construed by the other party as a waiver of any subsequent breach. ARTICLE 9: GOVERNING AND LAW VENUE 9.1 This Agreement shall be governed and construed in accordance with Florida law. In the event litigation arises involving the parties in connection with this Agreement, venue for such litigation shall be in Indian River County, Florida. -65- A G '�LORtoA ARTICLE 10: INDEPENDENT CONTRACTOR STATUS f 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. F f IN WITNESS WHEREOF the BOARD and SPECIAL MAGISTRATE have caused these presents to be executed in their names, the day and year first above written. SPECIAL MAGISTRATE WITNESS: VALUE ADJUSTMENT BOARD OF INDIAN RIVER COUNTY, FLORIDA f { UAB Approved: G t Attest: JEFFREY R. SMITH, Clerk of Circuit Court and Comptroller r f ` Deputy Clerk f ATTACHMENT: Exhibit "A" Approved as to form and legal sufficiency: Michelle Napier, Esquire, Legal Counsel to Indian River County Value Adjustment Board , Chairman -66- t. `ZoRtoA INDIAN RIVER COUNTY VALUE ADJUSTMENT BOARD AND «First» «Last», «Title» SPECIAL MAGISTRATE AGREEMENT IT "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 I MAGISTRATE is scheduled and reports for ings. 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. I 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. -67-