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HomeMy WebLinkAbout07/21/2021JEFFREY R. SMITH, CPA, CGFO, CGMA 4 G Clerk of Circuit Court & Comptroller Clerk to the Board and Value Adjustment Board 180127"' Street�A Vero Beach, FL 32960 Telephone: (772) 226-1432 Fax: (772) 978-1857 E-mail: Axia@clerk.indian-river.org Web address: http://Clerk.indian-river.org AGENDA VALUE ADJUSTMENT BOARD (VAB) ORGANIZATIONAL MEETING COUNTY ADMINISTRATION BUILDING "A" A2-511 WEDNESDAY, JULY 21, 2021 @ 1:30 P.M. BOARD MEMBERS Joseph E. Flescher Chairman Todd Heckman, Vice Chairman and Business Citizen Member Joseph H. Earman, Commissioner Jacqueline Rosario, School Board Member Dr. Peggy Jones, Alternate School Board Member Rick Wykoff, 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 2021 VAB Organizational Agenda Page 1 July 21, 2021 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 RENEWAL OF THE AGREEMENT BETWEEN INDIAN RIVER COUNTY VALUE ADJUSTMENT BOARD AND MICHELLE NAPIER FOR LEGAL SERVICES, PURSUANT TO DOR RULE 12D-9.013(1) (C). A. Attorney Contract........................................................................................................2-5 7. APPROVE VALUE ADJUSTMENT BOARD MINUTES A. VAB Final Meeting Minutes of April 15, 2021.........................................................6-10 8. APPROVE RESOLUTION SETTING THE FILING FEE TO BE NO MORE THAN $15 PER PARCEL FOR THE 2021 PETITION FILING PERIOD, PURSUANT TO F.S. 194.013. A. VAB Resolution 2021-1 ................ ............................................................................. 11-12 9. APPOINT ONE ATTORNEY APPLICANT TO SERVE AS SPECIAL MAGISTRATE FOR EXEMPTION/CLASSIFICATION/TAX DEFERRAL HEARINGS AND ONE ATTORNEY APPLICANT AS AN ALTERNATE, PURSUANT TO F.S. 194.035 A. Claudette Pelletier, Esq............................................................................................ 13-20 B. James Haynes Davis.................................................................................................21-35 10. SET THE RATE OF PAY FOR ATTORNEY SPECIAL MAGISTRATES Rate of: pay for Attorney Special Magistrates is $125.00 per hour. 11. DISCUSSION AND APPOINTMENT OF APPRAISER APPLICANTS TO SERVE AS SPECIAL MAGISTRATES FOR REAL PROPERTY VALUATION, PURSUANT TO F.S. 194.035. A. Stephen Neill, MAI....................................................................................................36-44 B. Terrie Peltier..............................................:...............................................................45-53 C. Juliana Young ......................................... .................................................................. 54-64 D. Stephen Boyle............................................................................................................65-85 2021 VAB Organizational Agenda Page 2 July 21, 2021 12. SET THE RATE OF PAY FOR APPRAISER SPECIAL MAGISTRATES Rate of pay for Appraiser Special Magistrates is $125.00 per hour. 13. APPOINT ONE APPRAISER APPLICANT TO SERVE AS SPECIAL MAGISTRATE FOR TANGIBLE PERSONAL PROPERTY HEARING AND ONE APPRAISER APPLICANT AS AN ALTERNATE, 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........................................................................................................86-103 B. Alex Ruden.............................................................................................................104-125 14. APPROVE THE REVISED SPECIAL MAGISTRATE CONTRACT AND AUTHORIZE THE CHAIRMAN TO EXECUTE A CONTRACT FOR EACH APPOINTED SPECIAL MAGISTRATE ON BEHALF OF THE FULL BOARD. A. 2021 Special Magistrate Contract........................................................................126-133 15. 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). 16. DESIGNATE THE VAB ATTORNEY TO REVIEW ALL SPECIAL MAGISTRATES' RECOMMENDATIONS FOR LEGAL SUFFICIENCY. 17. 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. 18. APPROVE THE VAB CHAIRMAN TO REVIEW AND AUTHORIZE PAYMENT OF 2021-2022 VAB INVOICES ON BEHALF OF THE FULL BOARD. 19. OTHER BUSINESS 20. PUBLIC INPUT 21. ADJOURNMENT 2021 VAB Organizational Agenda Page 3 July 21, 2021 INDIAN RIVER COUNTY VALUE ADJUSTMENT BOARD (VAB) MEMBERS Commissioner Joseph E. Flescher — District 2 (Chairman) Citizen Business Member — Todd Heckman (Vice Chairman) Commissioner Joseph H. Earman — District 3 School Board Member — Jacqueline Rosario, District 2 School Board Member (Alternate) - Dr. Peggy Jones, District 3 Citizen Homesteaded Property Owner Member — Rick Wykoff VAB Attorney — Michelle Napier, Esq. VAB Clerk — Terri Collins -Lister ONLINE SERVICES ONLINE PETITION FILING: https:HVAB.indian-river.org EMAIL: AXIAgclerk.indian-river.org VAB FORMS, RULES, & ADDITIONAT INFORMATION: http://dor.myflorida.com/doL/propeqy/vab FLORIDA STATUTES CHAPTER 194.011: hqp://www.leg.state.fl.us/Statutes/ CONTACT INFORMATION Terri Collins -Lister, Supervisor Clerk to the Board and VAB County Administration Building "A" 180127' Street Vero Beach, FL 32960 (772) 226-1432 Fax: (772) 978-1857 Email: tlister@clerk.indian-river.org Revised July 13, 2021 - 1 - AGREEMENT BETWEEN THE INDIAN RIVER COUNTY VALUE_ ADJUSTMENT BOARD and MICHELLE D. NAPIER FOR LEGAL SERVICES This Agreement is made and entered, into by and between the Indian River County Value Adjustment Board, 1801 27th Street, Vero Beach, Florida 32960 (hereinafter referred to as "Board"), and Michelle D. Napier, Napier & Rollin, PLLC Attorneys At Law, 2066 14th Avenue, Suite 201, Vero Beach, Florida 32960 (hereinafter referred to as "Counsel "), on this 21" day of July 2021. WITNESSETH: WHEREAS, the Board needs the services of an attorney (and not the County Attorney) as provided by Chapter 194, Florida Statutes, for the purpose of representing the Board, giving legal advice to the Board, attendance at Board meetings and appeals; and WHEREAS, Counsel desires to provide such services to the Board as an independent contractor, WHEREAS, Counsel confirms she meets the qualifications of §194.035 Fla. Stat. (2008) in that she isnot an elected or appointed official or an employee of Indian River County; she is a member of the Florida Bar for more than five years; and she shall not represent the Property Appraiser, the Tax Collector, any taxing authority or any property owner in any administrative or judicial review of property taxes during the time she shall serve as Counsel. NOW, THEREFORE, in consideration of the mutual terms and conditions, promises, covenants and payment hereinafter set forth, the Board and Counsel agree as follows: ARTICLE 1: SERVICES 1.1 The above recitals are true and correct and are hereby incorporated into this agreement. 1.2 Counsel shall perform professional services to the Board as outside, independent contract Counsel. The Counsel's services shall include, but not be limited to the following: a. Attending all meetings of the Board pursuant to Chapter 194, Florida Statutes; b. Providing prompt professional legal advice to the Board including, but not limited to research legal issues and prepare such opinions, memoranda and reports as requested by the Board or the administrative support staff of the Board; c. Counsel to the Board will advise Board members, Board staff and at times, special magistrates on the interpretation and application of relevant statutes, regulations and policies, including Chapters 193 through 196. -2- 1.3 Counsel shall be responsible for complying with all federal, state and local rules, regulations, statutes, laws or ordinances, regarding payment for her services under this Agreement, and any reporting requirements there under. Counsel agrees that she will not display or distribute business cards or otherwise advertise her business while serving as Counsel for the Board. 1.4 During any hours Counsel provides services to Board, Counsel shall devote her full time and effort to the services being performed for the Board. Counsel shall truthfully and accurately maintain all records and make such reports as the Board may require. Counsel shall comply with all requirements of Chapter 119 F.S. with all Board matters. 1.5 Should Counsel find that there may be the potential for a conflict of interest, the Counsel shall notify the Board and/or the Clerk to the Board in a timely manner. ARTICLE 2: FEES 2.1 The Board shall pay Counsel the rate of $150.00 per hour for her services, $100.00 per hour for paralegal services and $50.00 per hour for clerical services. 2.2 No travel expenses or travel time shall be paid for routine travel to and from the County Administration Building at 1801 27th Street, Vero Beach, Florida. Normal office supplies consumed in the course of this project will not be reimbursable. ARTICLE 3: TERM OF SERVICE 3.1 The term of this Agreement shall begin on August 26, 2021 and shall continue for a period of three years, terminating on August 25, 2024. If agreed upon by both the Board and Counsel, this agreement may be extended for an additional two-year period upon giving written notice to Counsel no less than sixty (60) days prior to the original expiration date. Counsel shall notify the Clerk to the Board of any scheduling conflicts so that they may be resolved in a timely manner. It is intended by both parties that Counsel's pay rate is to be negotiable annually, regardless of the contract term. 3.2 This Agreement may be terminated by the Board, with or without cause, by written notice to Counsel of the intent to terminate. Such termination shall be effective immediately upon receipt of such written notice of intent to terminate. Counsel may terminate with or without cause, upon 30 days written notice, to enable the Board to retain replacement Counsel. 3.3 In the event of termination, Counsel shall be entitled to compensation for services rendered and costs incurred through the effective date of termination. All finished or unfinished documents prepared by Counsel shall become the property of the Board and shall be delivered by Counsel to the Clerk to the Board immediately upon the effective date of termination. ARTICLE 4: METHOD OF BILLING AND PAYMENT 4.1 Counsel shall submit billings for payment of services actually rendered on a monthly basis to the Clerk of the Board for processing. Billings shall provide the nature of the services -3- performed and shall include a summary of any amounts previously billed and any credits for amounts previously paid. 4.2 Counsel acknowledges that each billing must be reviewed and approved by the Clerk of the Board or its designee. Should the Clerk of the Board or its designee determine that the billing is not commensurate with services performed, work accomplished or hours expended, Counsel shall adjust billing accordingly. However, Counsel shall be entitled to payment of any portion of a billing not in dispute. 4.3 The Board shall pay Counsel's billings in accordance with Section 218.70 through 218.79, Florida Statues, the Local Government Prompt Payment Act. ARTICLE 5: STANDARDS AND CORRECTIONS 5.1 Counsel shall perform or furnish to the Board her professional services in accordance with the generally accepted standards of Counsel's services and with any laws, statutes, ordinances, codes, policies, rules and regulations governing Counsel's services hereunder. 5.2 Counsel shall, without additional compensation, correct and revise any errors, omissions, or other deficiencies in her work product, services, or materials arising from the negligent act, error or omission of Counsel. The foregoing shall be construed as an independent duty to correct rather than waiver of the Board's rights under any applicable statute of limitations. The review of, approval of, or payment for any of Counsel's work product, services, or materials shall not be construed to operate as a waiver of any of the Board's rights under this Agreement. ARTICLE 6: NO CONTINGENT FEES 6.1 Counsel certifies that she has not employed or retained any company or person, other than a bona fide employee working solely for Counsel, to solicit or secure this Agreement and that she has not paid or agreed to pay any person, company, corporation, individual or firm, other than a bona fide employee working solely for Counsel, any fee, commission, percentage, gift or other consideration contingent upon or resulting from the award or making of this Agreement. For the breach or violation of this provision, the 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, or any interest herein, shall not be assigned, transferred or otherwise encumbered, under any circumstances by Counsel without the prior written consent of the Board. Further, no portion of this Agreement may be performed by subcontractors or subconsultants without written notice to and approval of such action by the Board. ARTICLE 8: SEVERABILITY AND WAIVER 8.1 In the event any provision of this Agreement shall be held invalid and unenforceable, the remaining provisions shall be valid and binding upon the parties. One or more waivers by either -4- party of any breach of any provision, term, condition or covenant shall not be construed by the other party as a waiver of any subsequent breach. ARTICLE 9: GOVERNING AND LAW VENUE 9.1 This Agreement shall be governed and construed in accordance with Florida law. In the event litigation arises involving the parties in connection with this Agreement, venue for such litigation shall be in Indian River County, Florida. ARTICLE 10: INDEPENDENT CONTRACTOR STATUS 10.1 Counsel is an independent contractor and is not an employee, servant, agent, partner or joint venturer of the Board. IN WITNESS WHEREOF the Board and Counsel has caused these presents to be executed in their names, the day and year first above written. (NAME) VALUE ADJUSTMENT BOARD OF INDIAN RIVER COUNTY, FLORIDA By: Signature of Counsel WITNESS: Attest: Jeffrey R. Smith Clerk of Circuit Court and Comptroller Deputy Clerk 4 , Chairman VAB Approved: July 21, 2021 -5- JEFFREY R. SMITH, CPA, CGFO, CGMA �c Clerk of Circuit Court & Comptroller q Clerk to the Board and Value Adjustment Board 180127' Street Vero Beach, FL 32960pRIpA 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 The Value Adjustment Board (VAB) of Indian River County, Florida, met on Thursday, April 15, 2021 at 11:30 a.m., in the County Administration Building, 1801 27th Street, Building "A", Room Al -102, Vero Beach, Florida. Present were Chairman Joseph E. Flescher, Vice Chairman and Citizen Member Todd Heckman, Commissioner Joseph H. Earman, Alternate School Board Member Dr. Peggy Jones, and Citizen Member Rick Wykoff. Also present were VAB Attorney Michelle Napier (via Zoom); Clerk of Circuit Court and Comptroller Jeffrey R. Smith, Assistant Deputy Clerk Ryan Butler, and VAB Clerks Terri Collins -Lister, Randi Wardlow, and Rhonda Zirkle. Present from the Property Appraiser's Office (PAO) were Property Appraiser Attorney Eric Barkett, Real Estate Assessor Margo Maxwell, Chief Deputy Mickey Umphrey and Supervisor Janine Hicks (via Zoom); Present from the Tax Collector's Office were Jordan Abbey and Debbie Gee (via Zoom). Also present was Ralph Poppell, Taxpayer for Petition 2020-045; Real Estate Appraiser Stephen Boyle, representing Taxpayer Dan Cornell for Petition 2020-031 who was also present; and Lori and David Garnett, Taxpayer for Petition 2020-082 (via Zoom). 1. CALL TO ORDER Chairman Joseph E. Flescher called the meeting to order. 2. INVOCATION - Jeffrey R. Smith Clerk & Comptroller Jeffrey R. Smith delivered the Invocation. 3. PLEDGE OF ALLEGIANCE - Chairman Joseph E. Flescher Chairman Joseph E. Flescher led the Pledge of Allegiance to the Flag. 4. INTRODUCTIONS Introductions were made individually by all present. 5. APPROVAL OF MINUTES Value Adjustment Board Final Meeting Agenda - 2020 Tax Year Page 1 April 15, 2021 -6- A. VAB Organizational Meeting of September 14, 2020 ..........................................1-7 MOTION was made by Vice Chairman Heckman, SECONDED by Commissioner Earman, the Board voted unanimously to approve the Value Adjustment Board Organizational Meeting Minutes of September 14, 2020 as written. 6. 2020 VAB Recap..............................................................................................................8 VAB Clerk Terri Collins -Lister provided a recap of the 2020 VAB Tax Year and a comparison to the previous tax years. 7. APPROVE AND ADOPT THE SPECIAL MAGISTRATES' RECOMMENDATIONS AS THE VALUE ADJUSTMENT BOARD'S DECISION AND AUTHORIZE DISTRIBUTION OF FORM DR485V, PURSUANT TO SECTION 194.032, F.S. A. 2020 Special Magistrates' Recommendations.....................................................9-10 VAB Attorney Michelle Napier gave an overview of the VAB process and the Board's authority for the benefit of the new members on the Board. Attorney Napier confirmed that she reviewed all of the Special Magistrates' Recommendations for legal sufficiency to ensure that the Florida Statutes Rules and the Florida Administrative Code (FAC) were followed. Vice Chairman Heckman, in reviewing the Special Magistrate Recommendations, pointed out the average reductions given were roughly 20%, which he felt was a little high. He opined that there seemed to be "a disconnect" between the Magistrate and the Property Appraiser's Office and sought clarification on the techniques used by the taxing authority to create the valuation as opposed to the, techniques the Special Magistrate used, noting the substantial differences in value of the property. He was curious to see if the Special Magistrate was new to the VAB. Chairman Flescher agreed with the Vice Chairman that one of the Special Magistrate's recommendations consistently leaned toward one direction. The Board sought and received clarification from Attorney Napier about the Special Magistrate's recommendations in question. She pointed out the Special Magistrate's written recommendations were very detailed and thorough. She added that the Magistrate had discussed at great length the evidence presented from both sides in her recommendations. Appraiser Stephen Boyle explained the reasoning behind the large percentages with Attorney Eric Barkett indicating the Magistrate was not new to the VAB. He Value Adjustment Board Final Meeting Agenda - 2020 Tax Year Page 2 April 15, 2021 -7- believed the Magistrate operated under a misunderstanding of the law and routinely granted an off the top 150/0 after determining what the market value should be. Commissioner Earman sought and received clarification from Stephen Boyle on the 1" and 8t" Criteria and the distinguishment between the Market Value and Just Value. A discussion followed on the 15% cost of sale adjustment. Mr. Ralph Poppell, Petitioner for 2020-045, spoke on the history of the property, which was divided into two equal parcels, the ongoing issues with the land elevation and the flooding, and its value. His issue was that his parcel had a higher value than the parcel fronting on State Road 60. A lengthy discussion followed regarding the land, the reduction given by the Magistrate, and the Board's options going forward with adopting the Special Magistrates' Recommendations. Vice Chairman Heckman referred to the Special Magistrate Recommendation for Petition 2020-019. He questioned the circumstance behind the magistrate granting a reduction of 35%. The VAB Clerk pulled the recommendation for further review by Vice Chairman Heckman. The Board referred back to Special Magistrate Recommendation 2020-045 and received clarification on their role in adopting the Special Magistrates' Recommendations. MOTION was made by Commissioner Earman, SECONDED by Vice Chairman Heckman, the Board voted unanimously to adopt Special Magistrate's Recommendation 2020-045 for the 2020 Tax Year. The Board, prior to recessing, reviewed the Special Magistrate's recommendations for 2020-085 and 2020-031, as the Petitioners were available to answer any questions. MOTION was made by School Board Member Dr. Jones, SECONDED by Citizen Member Wykoff, the Board voted unanimously to adopt Special Magistrate's Recommendation 2020-085 for the 2020 Tax Year. MOTION was made by School Board Member Dr. Jones, SECONDED by Chairman Flescher, the Board voted unanimously to adopt Special Magistrate's Recommendation 2020-031 for the 2020 Tax Year. Vice Chairman Heckman gave a brief summary of the Special Magistrate's Recommendation for 2020-019, emphasizing the location of the house and the value of the property. He felt the Property Appraiser's Office gave a fair counter offer and requested a rehearing of Petition 2020-019 with a different Special Magistrate. MOTION was made by Vice Chairman Heckman, SECONDED by School Board Member Dr. Jones, the Board voted unanimously to 1) adopt the remaining Special Magistrate Recommendations for the 2020 Tax Year, with the exception of Value Adjustment Board Final Meeting Agenda - 2020 Tak Year Page 3 April 15, 2021 -8- Recommendation 2020-019; and 2) schedule a rehearing of Petition 2020-019 with a different Special Magistrate. 8. AUTHORIZE AND APPROVE THE CHAIRMAN TO EXECUTE THE FOLLOWING FORMS PURSUANT TO F.S. 193.12 A. Tax Impact Notice DR -529 for Tax Year 2020 ......................................................11 Tabled B. Certification Form DR -488 Real Property.......................................................12-13 Tabled C. Certification Form DR -488 Tangible Personal Property................................14-15 Tabled The Chairman called a recess at 1:00 p.m., and reconvened the meeting at 1:11 p.m., with all members present. 9. REVIEW OF SPECIAL MAGISTRATE BILLING FOR THE 2020 TAX YEAR AND DIRECT THE VAB CLERK ON HOW TO PROCEED...........................16-26 VAB Clerk Terri Collins -Lister presented an invoice from Special Magistrate Juliana Young for the 2020 Tax Year hearings. She made the Board aware of Ms. Young's tardiness in providing the written recommendations and the invoice amount. She iterated that the written recommendations were very detailed. She stated the Board had the discretion to adjust her invoice as written in the Special Magistrate agreement due to the -tardiness of her recommendations. A discussion ensued regarding the delay in the written decisions and the invoice compared to previous years. In response to Chairman Flescher's concerns regarding the Magistrate's tardiness of the written recommendations, Attorney Napier referred to the Special Magistrate Agreement in the agenda packet noting the Board has the discretion to make adjustments to the Special Magistrate's invoice. Attorney Napier pointed out that Special Magistrate Young's invoice was "vague" and lacked detail; she further explained that Ms. Young did not distinguish between the time spent during a hearing versus on the written recommendations; however, Attorney Napier pointed out the written recommendations were very detailed. Attorney Napier felt it was difficult to provide the Board any direction on what was a reasonable or an unreasonable amount to bill without a detailed invoice. She said the Board needed to determine what portion of the billing was not commensurate with the services performed and ask the Magistrate to provide an itemized invoice and to adjust her bill accordingly. Value Adjustment Board Final Meeting Agenda - 2020 Tax Year Page 4 April 15, 2021 -9- A discussion followed on Special Magistrate Young's invoice, the billing hours, the time spent on each task, past practices, and staff time. Commissioner Earman came forward and proposed withholding payment of Special Magistrate Young's invoice. He suggested sending a letter to the Ms. Young indicating the Board's disappointment in the tardiness of the recommendations and the invoice amount. Request that Ms. Young submit an itemized invoice and adjust her bill; taking into consideration the tardiness of the written recommendations, the costs incurred by the County and the Value Adjustment Board, and the interest accrued. MOTION was made by Commissioner Earman, SECONDED by Vice Chairman Heckman, the Board voted unanimously to: 1) withhold payment to Special Magistrate Young; 2) send a letter to Special Magistrate Young indicating the Board's disappointment in the tardiness of the recommendations, the invoice amount compared to other magistrate billings from previous years, and a reminder of the contractual requirements to provide the written recommendations timely; 3) request that Special Magistrate Young provide an itemized invoice detailing the hours and time spent on each task; and 4) request that Special Magistrate Young adjust her bill; taking into consideration the tardiness of the written recommendations, the costs incurred by the County and the Value Adjustment Board, and the interest accrued. 10. PUBLIC COMMENT 11. OTHER BUSINESS 12. ADJOURNMENT There being no further business, the Chairman adjourned the meeting at 1:56 p.m. Value Adjustment Board Final Meeting Agenda - 2020 Tax Year Page 5 April 15, 2021 -10- Z r INDIAN RIVER COUNTY VALUE ADJUSTMENT BOARD �OR1pA RESOLUTION 2021-1 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 2021 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 co determine whether the petitioner has demonstrated a good cause justifying the late filing. Fee payments filed with late -filed petitions are non-refundable. -11- Z INDIAN RIVER COUNTY VALUE ADJUSTMENT BOARD �ORIpA 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 21 st day of July, 2021. ATTEST: Jeffrey R. Smith, CPA, CGFO, CGMA Clerk of Circuit Court and Comptroller M. Deputy Clerk 2 , Chairman Indian River Value Adjustment Board Approved: July 21, 2021 -12- SPECIAL MAGISTRATE APPLICATION INDIAN RI V ER (,'QUNTY VALUE ADJUSTINI ENT BOARD :(,APPLICANT'-', MUSTIMLET QUALIFICATIONS OUTLINMIXIN FIX.A. $TNT, " 194015) Nease,tyyicorphnt_ Ifiriore spaceis needed, attach additional sheets, with a remme. How owr, a wmane cartnot he used in1iesi r?fan aj'?P1ica1if)7. Application for: --A-- Appraiser Spec. i al M tigistrate for.. Real Property and,for Tailgible Personal Property 14'appointed, how much time would you be available to conduct hearings and complete your recommenclationsl I to Shours per week; 9 t 20 hours per week; 21 to, 30 hours, per wee :11 to 40 hour, per wtvk. APPI,JCANI' INFORMATION Nan ie: Home Address; Mailing Address: Business Name: Z -3 , Business Address: 'i Phone: Home; Ru", s 'iess Fax: DOCUIMENTATION R'EQUIRED Vqificadon ofquajifieafioijs will he made prior to consideration ofth& applicafion, pursitant to FS"104 035. • Copy, of license refem.nced below. • bocurrientation to suppon membership in professional organizations listed blow -under Organizations, • A writing sample, which may -consist of an opinion letter or other 4.usiness-related documentation that cortaims, one or more Written pages of original material. If year= have served :ts= a specW magistrate p3eviou!4y. ploast­wbmiia iccomi-nended decision as yoursamplc_ Do:rmt submitacopy ofan appraisal as a writing sample. Prior 16 conducting hcarings,; all applicants are rrquirrd under Fla. Star. § 194,035 to certify' completion of the current yea I r training prMided by the Department of Revenue. 'To obtain the training, go online to the bepartment's website at: lin 'I �y.q P`1.10� w, qtl! htnfl. Return your complei ion .1 —1 , era I ning_ curificate to the VAB derk. 1,1 C F. N S U R K I EXPFRIENCE . Attorney Magistrate Applicant-. Bar of Admission: How rmny years ofeXpenence do you have in the area of ad vzlorern taxation: AppraiserMagistrat,e .Applicant: Gencml Appraiser License #� Residential Appraiser—Licensed., Vidid Through: Providenumber ofyears 011'experienceyauhave in the area of real property valuation; Describe .expcrience. and munber of years you have iff the area of wfgibic property valuation, Q UA4, t F 11C, AT I ON S/ EX PER I E N C E I" Educational Background -7/V 14 ,2, L'ist any CXpeTiCoCCand/or specialty for the following property lypes; PROPERTY TYPE EXPERIENCEAPECIALTY ResidLtitiatReal Property Commercial Real Property Tangible Property Other:(Please specify}' 3, if you currently or previously have served as a special rtzagistratc, please provide the murii6pality or count, ity and, date. smed, 4. Have. You ever bcKJ1'd1SMiSSVd' terminated or denied appointment as a special= magistrate for poor or improper perforinanco, 'u) Yes (please explain) '51 List any additional inforniation which makes you qualified to serve, as it special magistrate. Also provide name and contact inrormation of at lca%i two individuals, who cin attest t to your years of experience in ad valoren).taxation, tangible personal prorexty,or real property. appraisals. _... VA_ 6. Are you'willing to accLI)t the Vqluc Adjustment Board estabi ishodwshedule of fcoNo 10 If no, please -indicate your schedule cif fees to be charged the board on a one-hour basis. 7. Explain your level of knowkdgve and experience with computers and list the applications you are familiar with, including Axia. OR G A N I Z A T10. NS I List each orgiinizutiom mcognb.,td bythe real estate: appraisal industry or the professionals in that field, in which you are currently or have previously been a designaard member: ORGANIZATION DESIGNATION DATE MEMBER 9 I 2. Of those organizations describe any possible conflict of, interest that could occur or the appearance of a conflict of interesi that,may.prevent you from fairly conducting -a hearing: I Haveyou ever been dlisbaffCd S"IsM k4ed or received any other disciplinary action IrVarri any arganiu.d associafion;,or trom the Swale of Florui No Yes, (plcasevxplain) 4, Li I st any :personal or business relationship you have ever had wIth:any,officer or employee of the.office of the properrY appraiscri office of the clerk or the circuit court, office of the county attorney or the value adjustment board orany ofthe counties,to which you areapplying: 5. List any clubs. organizations, associations, or other entities to which you. Wong or Nrficipwc in' and in which,a possible conflict of interest could occur or the appeanuicc of a conflict of inieresi might arise that would prevent you from fairly conducting the hearing between the property appraiser Wd.theproperty-owner and taxpayer - C F, R I'l F I C A T l'O N Pursuant to Fla.,Stat. w 104.033. a person cannot serve as a speci'M magistrate if he,'she is an.clected.or.appoinIC4 official of a county.a taxing jurisdiction, or the state: is, an employee -of a county a taxing jurisdiction,or tbc.statc; or in the same tax yea I r that heiihe services the.Roard as a special magistrute—represents a party before the Board yin any administrative review of properly.taxes. Are you,an elected or iippinted official tit employee ora cowity, a taxing jurisdiction, or the state? Ycsi<'d'/ / if yes;' please provide details The undersigned cvrt4ies, under penalty- of disqualificviion from; convideration, that each item contained in this aPIRk.'afirl". Oreonri, wher document fiirmshtd by or oat bekaq'qffltt, upphrolif is true and complete 14V'Of thedah, it bean, The undersigned atahorizev. the lWue Adjuvnient Board to obtain infnnnutionfirom other sotares upverify each stent contailled hervill'. The Undersigned ack-nowleikggevL that., ifselwted, helshe ivill,rollo", all rquiremewand mundtiley qfhiu, ftrfqfilliqg the duties Of4pecial mogistrahU. ,7 Signature of Applicant -A-1- .Printed iVame cif Applicant. 7L7�� Page.1 Joshua L'Do vle Executive. Director ,State. of Florida County of Leon I CERTIFY THE FOLLOWING: The Florida Bar 651 East jefferson Street Tallahassee, FL 323" 230.0 Avvv-w.FL0R1DAB1A%org InRe-, 0152266 Claudette.A.Polletier .PO Box 644041 Vero Beach, FL 32964A041 .1 am the custodian of membership:records of The Florida Bar_ Membershiprecords of The Florida Bar indicate that The Florida Bar member listed above was admitted.to practice lav :in the stateofflorida:on November 0,1972. The: . Florid I a.Bar member above is an active member in good standing of'The Florida Bar who i.s eligiNe to practice jaw in the state of Florida. Dated this 28th day of June, 2021. Cynthia B. Jackson, CFO Airniftistration Division The Florida. Bar PG.R.410 CTIM-140425 -16- Claudette A. Pelletier P-0 Box 644041 Vero Beach.. FL 3�96� Phone:.(772) 7-1M:088 Email: Peiletierlaw-Fiaol,com Education Northeastern University. B.A. - top 113 University of Baltimore. J.D. - top 10% Law Re% iew- Editorial Staff Hague Academy of International Law. Certificate Emoloyment History 1655 Shuckers'Pt. Vero Beach. FL 3?9t3 The United States Treasury Department Tax Lain Specialist- Internal Revenue Service Rulings Section of the Exempt Organizations Brunch.; selected for Special Tax Force on Private Foundations; t 1969 Tax RefOrnt Act); Rev iew•ing legislation. writing regulations. issuing taxpayer rulings and techbieal advice to field.personnel:, Attorney. Office of the Chief Counsel.. Bureau' of Customs. Assistant Count} Attorney Wiest Palm Beach. Florida. Counsel to Board of Tax Adjustment. Comptroller. Budget Bureau. Department of Purchasing. Consumer Affairs Department. Aviation Division. and Tax collector. Corporate Counsel Walt Disney World Company L.obboyst- 1975 Florida Legislative Session: City Attorney for City of Lake Buena. Vista andCity of Bad- Lake: Counsel to Reedy Creek Improvement District. Securities Fraud Project- 18 month LEAA Grant Counsel/Director- Central Florida Area Coordinating activities and -case assignments of the i3ivision: researching areas of real property lain. S.E.0 law. and accounting principles: preparation and; litigationof civil cases: supervision.of investigative.staff, development of Trial Manual for prosecutors encompassing:the e specialized civil law requirements of security cases. advising public investors. -17- Otber Assistant General Counsel- Broward County. Florida Responsibility for general litigation. as well as land and airspace acquisition. property dedications and vacations. leases. property condemnation trials. including all hearing and settlement negotiations; preparation of contracts for Broward County's General Obligation Bond Program; responsibility for issuance of documents. presentation to the Board. closings and mond validation proceedings; representation of Property Appraisal Adjustment Board. Private. Practice of Law Handling civil litigation in the ad valorem tax areas of the lawn from count%, court. circuit. District Courts of Appeal. and the Supreme Court of Florida. Representation of private clients in the areas.of. securities law.. bankruptcy and real estate. contract negotiations and review. Admitted to State Bar of Florida Admitted to U.S Court of Customs and Patent Appeals Admitted to Federal District Court. Southern District Admitted to the 11" Circuit Court of Appeals Admitted to Federal District Court. Middle District Florida Academy of TrialLawyers. Member Aviation Lair Committee.;Florida:Bar Association :Eminent Domain Committee: Florida Bar Association Hearing Examiner- Environmental Quality County Board of Broward Special Master Property Appraisal Adjustment Board of Broward County Special' Master- Volusia Count- Value Adjustment Board. Hearing Officer - City of Orlando Zoning Code. Enforcement Special. Master- Brevard County Value Adjustment Board 1993 to Present; Special Master- Orange County Value Adjustment Board lW5 Special Master- Indian River County Value Adjustment Board 2003 Special Magistrate - Value Adjustment Boards of Polk. Bre,.mTd and Miami -Date. Member of Indian River County Real Property Council Member CPA/Law Forum of the Treasure Coast {appointed I995) Board of Directors/Secretary-Treasurer of the North Count' Charter School Exchange Club of the Treasure Coast. Board of DirectorstVice President 'Aero Beach Museum of Art --- Member and Benefactor. - _18_ _ ..._. _....... DECISION OF THE VALUE ADJUSTMENT BOARD DR-485XC EXEMPTION, CLASSIFICATION, ASSESSMENT DIFFERENCE R. 01/17 TRANSFER, CHANGE OF OWNERSHIP OR CONTROL, Rule 12D-16:002 OR QUALIFYING IMPROVEMENT'PETITION F.A.C: etr: ov» 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 UAB 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 ourassessment. (See sections 193 ,155 I ,194.036.194.171 2 96.151; and 197.2425, Florida Statutes:) Petition # 2019-002 Parcel ID 33380200001.005000001,0 Petitioner name JEFFREY MANDLER ESQ. Property 8900 20TH ST The petitioner is: ❑ taxpayer of record a taxpayer's agent i address VERO BEACH, FL 32366 El other, explain: _ __i —� Decision Summary Q Denied your petition ❑Granted your petition ❑ Granted your petition in part —� Value before Board .Lines 1 and 4 -must be completed V al Value from Action TRIMNotlCe Value presented by property appraiser Value after Board Action Rule 1.20-9.025(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. 'Ekempt value,* enter "0" if none 0.00 0.00 0.00 4. Taxable value,* required 2,770,285.00 2,770,285:Qo 2,770,285.00 *All values entered should be county taxable values. School and other taxing authority values may differ. (Section. 196:031(7); F.S.) _. Reason for Petition j ❑ Homestead ❑ Widow/er ❑ Blind ❑ Totally and permanently: disabled ve..t6ran ❑ Low-income senior [❑Disabled ❑ Disabled veteran P Use classification, specify agricultural ❑ Parent/grandparent assessment reduction ❑ Deployed military ❑ Use exemption, specify ❑ Transfer of homestead assessment difference ❑ Qualifying improvement ❑ Change of ownership or 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) —� E. Recommended Decision of Special Magistrate The finding and conclusions. above are recommendations. Claudette PelletierClaudette Pelletier 12/01/2019 ._._..... .................._..... ... � _ _.__�........m._._ _._... _._....._......__...-_-__ 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/Axib20l9/ .._.._.___.............W_.—__........._-.._._-__...._.................._.......__.._.._ _ ❑ Final Decision of the Value Adjustment Board Signature; chair, value adjustment board Print name Date of decision ......_ _.... _ _ ...._., _ __. ___. ........— _-._ ......§i SignatureVA8_clerk or representative_ _ Print name Date mailed to parties 2019-002 Page l of 2 -19- 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 2.1etters 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 trepasscrs 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 evidcnce 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 o.fcare for the land in accordance with accepted agricultural: practices and there is insufficient evidence of a bona Ode 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. -20- 1 SPECIAL MAGISTRATE APPLICATION X� INDIAN RIVER COUNTY VALUE ADJUSTMENT BOARD (APPLICANTS MUST MEET QUALIFICATIONS OU11IN'EDINLI, .S"t'A1;•�_LL�Ct�jj Please type or print. If more space is needed, attach additional sheets. :4ppllc�rnts rirzry sup/ilcmi�rat their application. ivilh a resume: However. a resume cannot he used in lien of an application, Application for: ❑ Attorney Special Magistrate Appraiser Special )Magistrate for... ❑ Real Property and/or ❑ Tangible Personal Property If appointod, how much finic would you be available to conduct hearin�tgs and complete your recornmendations`? ❑ 1 to 8 hours per week; ❑ 9 to 20 hours per week,, ❑ 21 to 30 hours per week; Q 31 to 40 hours per week. Name: JOSEPH HAYNES DAVIS, ESQUIRE Home Address: 842.1 SHADY GLEN DRIVE ORLANDO FLORIDA 32819 _ T 1\1ailiw- Address: 2750 TAYLOR AVENUE #13207 ORLANDO, FLORIDA 32806 Business Name: LAW OFFICES OF JOSEPH HAYNES DAVIS PA �- Business Address: 2750 TAYLOR AVENUE #8207 ORLANDO, FLORIDA 32806 Phone: Home/ 407 Business! 407 839 3725 CeIU 407 616.6961 _ F 71t: .4-071,839-4.7.08 [----Mail: joseph.davis ,jhdlaw.com • 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 yo4 o sg ;;Imatllate�v�is previottsly; please submit a rccommended decision gas your sample. Do.not submit a copy of an appraisal 71::1 1t' Il U to i; 4a t'i t l) l C. • Prior to conducting hearings, all applicants are required under Isla. Stat. § 194.03 to certify completion of the current year training provided by the Department of Revenue. Toobtain the training;, a online to the Department's website athttp:!/clor.ntyflorida.rom do !}rr erty,?yab:traipin, .lgIt ail,. Return your completion certificate to the.VAB clerk: a az :.� E. ;.• L I C E NS U R E I EXPERIENCE Attorney Magistrate Applicant: Bar Number: 04581 nate of Admission: 1/23/2001 How many }ears oi'experience do you have in the area of ad valorein taxation: 19 AppraiserMagistrtate applicant: Residential Appraiser License ii: _._ Valid Through. General Appraiser i..icense it: _.,_ ,Valid Through; Provide number of years of experience you have in the area of real property valuation: Describe experience, and number of years you have in the area of tangible property valuation: Page 1 01/13/2015 -21- SPECIAL MAGISTRATE APPLICATION INDIAN RIVER COUNTY VALUE AD�IUSTMENT BOAR) (.APP,LICANT'S N4lJST A11;1.'1' t)At,if-'IC'Al'IONS OIJl't..INI [) 1N l -').A_ S'] X1'1'. 1' I .Background TE UNIVERSITY B.S.; UNIVERSITY OF PENNSYLVANIA, MSW; RUTGERS LA' ?: L.i:'t'any vxperience andlor specialty for the following property types: PROPERTY TYPE _ EXPERIENCE/SPECIALTY Residential Real Property DOING CLOSINGS SINCE 2001 AND HAVE ISSUED TITLE Commercial Real Property DOING CLOSINGS SINCE 2001 AND HAVE ISSUED TITLE Tangible Property BANKRUPTCY SINCE 2001 Other Teasespecify) 3. ff you currently or previously have served as a special magistrate, please provide the municipality or county and dates served. SEE ATTACHED 4. I -lave you ever been dismissed, tenninated or denied appointment as a special magistrate for poor or improper performance? F/ No ❑ Yes (please explain) 5. List .any additional information which makes you qualitied 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 ATTACHED 6. Are you willing to accept the Value Adjustment Board established schedule of fees? R Yes [) No If no, please indicate your schedule of fees to be charged the board on a orle-}lour basis. 7. Explain your level of knowledge and experience with computers and list the applications you are familiar with, including Axia. SEE ATi ACI -IED ORGANIZATIONS: I. List each organization, recognized by the real estate appraisal industry or the professionals in that field, in which you are cm-rently or have previously been a designated member: ORGANIZATION DESIGNATION DATE MEMBER# NIA _._.. _ _.. _..... _......... .___ '. 0)_tthose organizations describe any possible conflict of interest that could occur or the annearance of n rontlict of interest that may prevent you from fairly conducting a hearing: NONE. Page 2 v0I/13 201.5 -22- m1 SPECIAL MAGISTRATE APPLICATION INDIAN RIVER COUNTY VALUE ADJUSTMENT BOARD (APPLICANTS MUST MEET QUALIFICATIONS IC:A7IONS OUTLINED iN DILA. S,lk 1'.'� 191 n.35) 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.couuI, office of the county attorney or tine value adjustment board of any of the counties to which you are applying: NONE 5. List any dribs, organizations, associations, or other entities to which you belongs or participate in and in which.a possible conflict of interest could occur or the appearance of a conflict of interest miglit arise that would prevent you from fairly conducting the hearing between the property appraiser and the property owner and taxpayer. NONE ER T] F ICA TaON' Pursuant to Fla. Stat. § 194.03.5, a person .cannot serve as a special magistrate if heishe is an electedor 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 W No If yes, please provide details: The undersigned.cert es,- _under penalty of disyualificatia/7 r'o!r conside!'alion, that each item contained in this application, or any other dvcuiiient�iirnished ky or on, behalf c?rthe applicant is true and complete as of the date it bears. Pe undersigned authorizes the Value.A4jusnuent Board to obtain infor•rrratiota rtorri other sources to verify each iteimjconlained herein, The undersi�med cickrao.n ladgc�s that, if sole Ped hc'islae iuill fir}llou all regttir'Nrrlenls and raandutes utirw infilftllitagg„the utr'es v pecial magistrate. , .Date: Signature ofAppOcan _JOSEPH Printed Name iS, ESQUIRE 1'age J 01I1312015 -23- -24- est ®s -24- Joseph Haynes Davis, Esq. Law Offices of Joseph Haynes Davis, P.A. 2750 Taylor Avenue Suite B207. Orlando, FL 32806 Phone (407) 839-3725 • Cell (407) 616-6961 • Email joseph.davisQjhdlaw.com • Website www.jhdlaw.com Summary of Qualifications • Diligent and hard-working attorney in small firm handling all facets of Real Estate Law and Commercial and Residential Real Property Closings, Mortgage Law, Title Insurance, Probate and Guardianship, Business Formation and Consulting, Creditor Collections, Bankruptcy and all phases of Civil and Criminal Litigation. • Highly organized, with demonstrated strengths in successfully managing diverse caseload. • Excellent interpersonal skills with demonstrated, ability to motivate lead and interact effectively with diverse groups of people. • Experienced and skillful negotiator with consistent ability to resolve cases favorably through alternative dispute resolution. • Results -oriented with strong work ethic, high level of integrity, reliability and commitment to excellence in all matters undertaken. • Court appointed in the area of Criminal, Probate, Guardianship and Mental Health for Orange County and the 9th Judicial Circuit since March, 2002, and for Guardianship in Osceola County in 2012. • Court appointed in the area of Criminal, Probate, Guardianship and Mental Health for Sarasota County and the 12th Judicial Circuit March, 2008 and May, 2013. • In 2008, 2009, 2011, 2016 and 2017 appointed to serve as an exemption/classification Value Adjustment Board special magistrate by Orange County, Florida. In 2010, and 2011 appointed to serve as an exemption/classification Value Adjustment Board special magistrate by Manatee County, Florida. • In 2011, 2012, 2013, 2014, 2015, 2016 and 2017 and 2019 appointed to serve as an exemption/classification Value Adjustment Board Special Magistrate by Hillsborough County, Florida. • In 2011, 2012, 2013, 2014 and 2015 appointed to serve as an exemption/classification Value Adjustment Board special magistrate by Flagler County, Florida. • In 2012, 2013, 2014, 2015, 2016, 2017, 2018 and 2019 appointed to serve as an exemption/classification Value Adjustment Board Special Magistrate by Sumter County, Florida • In 2012, and 2016 appointed to serve as an exemption/classification Value Adjustment Board special magistrate by Seminole County, Florida. • In 2013, 2014, 2015, 2016, 2017, 2018, and 2019 appointed to serve as an exemption/classification Value Adjustment Board Special Magistrate by Brevard County, Florida • In 2013 appointed to serve as an exemption/classification Value Adjustment Board special magistrate by Indian River County, Florida. • In 2013, 2014, 2015, 2016, 2017, 2018 and 2019 appointed to serve as an exemption/classification Value Adjustment Board Special Magistrate by Volusia County, Florida. • In 2013 and 2019 appointed to serve as an exemption/classification Value Adjustment Board Special Magistrate by Citrus County, Florida • In 2013, 2015, 2017, 2018, 2019 appointed to serve as an exemption/classification Value Adjustment Board special magistrate by Marion County, Florida. • In 2014 and 2015 appointed to serve as an exemption/classification Value Adjustment Board special magistrate by Bay County, Florida. -25- • In 2014, 2015, 2016, 2018, and 2019 appointed to serve as an exemption/classification Value Adjustment Board Special Magistrate by Lee County, Florida. • In 2014 appointed to serve as an exemption/classification Value Adjustment Board special magistrate by Nassau County, Florida. • In 2014, 2015, 2016 and 2017 appointed to serve as an exemption/classification Value Adjustment Board special magistrate by Leon County, Florida. • In 2014, 2015, 2016, 2017, 2018 and 2019 appointed to serve as an exemption/classification Value Adjustment Board Special Magistrate by Leon County, Florida. • In 2016, 2017, 2018, and 2019 appointed to serve as an exemption/classification Value Adjustment Board Special Magistrate by Polk County, Florida. • In 2017, 2018 and 2019 appointed to serve as an exemption/classification Value Adjustment Board special magistrate by Osceola County, Florida. • In 2018 and 2019 appointed to serve as an exemption/classification Value Adjustment Board Special Magistrate by Pinellas County, Florida. • In 2018 and 2019 appointed to serve as an exemption/classification Value Adjustment Board Special Magistrate by Alachua County, Florida. • Local counsel to Shapiro and Fishman, LLP Tampa, Florida for foreclosure appearances in Orange County Florida and Seminole County Florida, August 2008 to the present. • Florida counsel to Bass Law Group, LLC Woodstock, Georgia for civil debt collection matters January 2009 to 2010. Areas of Expertise Business Civil & Personal Real Estate Sports & Family Transactions Criminal Injury Estate Planning Entertainment Law Legal Experience Law Offices of Joseph Haynes Davis, P.A., Orlando, FL 2001 to Present Small Law Firm, representing wide range of clients in Commercial and Residential Real Property Closings, Mortgage Law, Title Insurance, Probate and Guardianship, Business Formation and Consulting, Civil and Criminal Litigation, Real Estate, Personal Injury, Estate Planning, Probate, Bankruptcy, Family and Sports & Entertainment Law. • Business Formation, Transactions and Consulting: Advise and assist business and corporate clients on wide range of matters including business formation and incorporation. Draft and review articles of incorporation, bylaws, shareholder agreements, buy/sell agreements, compensation agreements, various contracts and represent and advise clients in all phases of business transactions. • Civil & Criminal Litigation: Handle all phases of Civil and Criminal litigation from pre-trial practice through trial. Responsibilities include conducting extensive legal research, drafting pleadings, motions, discovery, trial briefs, taking and defending depositions, witness preparation, conducting voir dire and representing clients at hearings, trials and mediation. • Personal Injury: Routinely handle all aspects of wide range of plaintiff's personal injury cases from client interview through settlement or trial. • Family: Represent clients in all aspects of family law including divorce, paternity, annulment, custody, support, modifications as well as mediation and informal settlement conferences. Regularly negotiate and draft property settlement agreements. 2 -26- • Estate Planning: Routinely analyze and draft wills and living trusts, and handle all aspects of Probate and Guardianship proceedings. • Real Estate: Review residential real estate contracts and closing documents for buyers, issue title insurance for residential and commercial closings and counsel clients on various matters including actions for ejectment, actions for partition and foreclosures. • Sports & Entertainment Law: Negotiate a variety of contract deals for vocal singer -performers, professional basketball athletes and radio broadcast air talents. • Title Insurance Agent: Former title insurance agent for Attorney's Title Fund (2005-2009) and Land America (2006-2009). Issued title insurance through the Law Offices of Joseph Haynes Davis, PA and owner of Sivad Title Services, Incorporated. PREVIOUS EXPERIENCE includes highly successful 30 -year career as radio broadcaster and broadcast manager for a variety of stations in Florida, Texas, Pennsylvania, Illinois, Missouri, Louisiana and Georgia. Nominated in 1999 and 2000 by the Billboard R&B Monitor radio trade publication as Assistant Program Director/Music Director of the Year (winner 2000). Youngest brother to the late trumpeter and music icon, Miles Davis. Education and Professional Development J.D. Rutgers Law School, Camden, NJ, 1996 Dean's List, Spring 1996 M.S.W. University of Pennsylvania, School of Social Work, Philadelphia, PA, 1992 B.S. (Communications/Journalism) Illinois State University, Normal, IL, 1981 Recipient, Outstanding Graduate in Communications, 1998 Regularly attend continuing education (CLE) courses and professional seminars. Bar Admissions • State of Florida, 2001; U.S. Middle District of Florida 2001; U.S. Southern District of Florida 2012 Professional Affiliations • Orange County Bar Association • Central Florida Real Estate Investors • Business Opportunities Group Incorporated (BOGI) • Rutgers Law School Alumni Association • Sanford Housing Authority, Board Chairman (04/01 to 02/02) Computer Skills • Westlaw • Lexis -Nexis • WordPerfect 3 -27- • Microsoft Word • Internet • E-mail • Axia (Value Adjustment Board, Florida program) -28- ATTORNEY -SPECIAL MAGISTRATE HEARING OFFICER FOR VALUE ADJUSTMENT BOARDS, AROUND THE STATE OF FLORIDA VAB APPLICATION 2021 • In 2008, 2009, 2011, 2016 and 2017 appointed to serve as an exemption/classification Value Adjustment Board Special Magistrate by Orange County, Florida • In 2010, and 2011 appointed to serve as an exemption/classification Value Adjustment Board Special Magistrate by Manatee County, Florida • In 2011, 2012, 2013, 2014, 2015, 2016 and 2017 and 2019 appointed to serve as an exemption/classification Value Adjustment Board Special Magistrate by Hillsborough County, Florida • In 2011, 2012, 2013, 2014 and 2015 appointed to serve as an exemption/classification Value Adjustment Board Special Magistrate by Flagler-County, Florida • In 2012, 2013, 2014, 2015, 2016, 2017, 2018, 2019 and 2020 appointed to serve as an exemption/classification Value Adjustment Board Special Magistrate by Sumter County, Florida • In 2012 and 2016 appointed to serve as an exemption/classification Value Adjustment Board Special Magistrate by Seminole County, Florida • In 2013, 2014, 2015, 2016, 2017, 2018, 2019, and 2020 appointed to serve as an exemption/classification Value Adjustment Board Special Magistrate by Brevard County, Florida • In 2013 appointed to serve as an exemption/classification Value Adjustment Board Special Magistrate by Indian River County, Florida • In 2013, 2014, 2015, 2016, 2017, 2018, 2019 and 2020 appointed to serve as an exemption/classification Value Adjustment Board Special Magistrate by Volusia County, Florida • In 2013, 2019 and 2020 appointed to serve as an exemption/classification Value Adjustment Board Special Magistrate by Citrus County, Florida • In 2013, 2015, 2017, 2018, 2019 and 2020 appointed to serve as an exemption/classification Value Adjustment Board Special Magistrate by Marion County, Florida • In 2014, 2015 and 2020 appointed to serve as an exemption/classification Value Adjustment Board Special Magistrate by Bay County, Florida -29- • In 2014, 2015, 2016, 2018, 2019, and 2020 appointed to serve as an exemption/classification Value Adjustment Board Special Magistrate by Lee County, Florida • In 2014 appointed to serve as an exemption/classification Value Adjustment Board Special Magistrate by Nassau County, Florida • In 2014, 2015, 2016, 2017, 2018 and 2019 appointed to serve as an exemption/classification Value Adjustment Board Special Magistrate by Leon County, Florida • In 2014, 2015, 2016, 2017, 2018, 2019, and 2020 appointed to serve as an exemption/classification Value Adjustment Board Special Magistrate by Pasco County, Florida • In 2016, 2017, 2018, 2019, and 2020 appointed to serve as an exemption/classification Value Adjustment Board Special Magistrate by Polk County, Florida • In 2018, 2019 and 2020 appointed to serve as an exemption/classification Value Adjustment Board Special Magistrate by Pinellas County, Florida • In 2018, 2019, and 2020 appointed to serve as an exemption/classification Value Adjustment Board' Special Magistrate by Alachua County, Florida • In 2018, 2019 and 2020 appointed to serve as an exemption/classification Value Adjustment Board Special Magistrate by Pinellas County, Florida • In 2019, and 2020 appointed to serve as an exemption/classification Value Adjustment Board Special Magistrate by St. Johns County, Florida • In 2017, 2018, and 2019 appointed to serve as an exemption/classification Value Adjustment Board Special Magistrate by Osceola County, Florida • In 2020 appointed to serve as an exemption/classification Value Adjustment Board Special Magistrate by Santa Rosa County, Florida -30- Computer Experience VAB 2021 • Westlaw 29 years • Lexis -Nexis 29 years • WordPerfect 31 years • Microsoft Word 31 years • Internet 31 years • E-mail 26 years • Axia 13 plus years • FindLaw 15 plus years -31- DECISION OF THE VALUE ADJUSTMENT BOARD DR-485XC EXEMPTION, CLASSIFICATION, ASSESSMENT DIFFERENCE Rule 12D-161002 ki TRANSFER, CHANGE OF OWNERSHIP OR CONTROL, F.A.C. OR QUALIFYING IMPROVEMENT PETITION Eff. 01/17 FLORIDA The actions below were taken on your petition in PASCO 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)(1), 194.036, 194.171 2 , 196.151, and 197.2425, Florida Statutes. Petition # AG -001 Parcel ID 16 25 210000 01300 0010 Petitioner name JAMES S. STALNAKER JR., BARBARA Property PO BOX 8833 SAN ANTONIO FL STALNAKER c/o MATT address The petitioner is: ❑ taxpayer of record ❑ representative ❑ other, explain: $285,878 Decision Summary Denied your petition ® Granted your petition ❑ Granted your petition in part Value from Value before Board 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 $285,878 $285,878 $229,514 2. Assessed or classified use value,* if $229,514 $229,514 $229,514 applicable 3. Exempt value,* enter "0" if none $56,364 $56,364 $56,364 4. Taxable value,* required $229,514 $229,514 $229,514 *All 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 ❑ Totally and permanently disabled veteran ❑ Low-income senior ❑ Disabled ❑ Disabled veteran ® Use classification, specify AGRICULTURE ❑ Parent/grandparent assessment reduction ❑ Deployed military ❑ Use exemption, specify ❑ Transfer of homestead assessment difference ❑ Qualifying improvement ❑ Change of ownership or control ❑ Other, specify Reasons for Decision Fill-in fields will expand, or add pages as needed. Findings of Fact PETITION: AG -001 November 1, 2018 JAMES S. STALNAKER JR., BARBARA STALNAKER c/o MATTHEW MAGGARD PARCEL ID: 16 25 210000 01300 0010 APPLICABLE STATUTE: Florida Statute 193.461 RELEVANT CASE LAW: Turner v. Lusk 819 So.2d 258 (2002) ALL PROPERTY VALUES WERE READ INTO THE RECORD ATTORNEY SPECIAL MAGISTRATE: Joseph Haynes Davis, Esq. ISSUE BEFORE THE SPECIAL MAGISTRATE: All parties were sworn. PROPERTY APPRAISER: Norman James; Julie Gordon; PETITIONER: JAMES S. STALNAKER JR., BARBARA STALNAKER; MATTHEW MAGGARD, ESQ. Property Appraiser's Evidence Packet #1 admitted into evidence without objection. FINDINGS OF FACT PROPERTY APPRAISER PRESENTED FIRST: Norman James testified for the Property Appraiser. Petitioner purchased parcel in 2016. Parcel is 20.17 acres. Application was granted in 2017. Property appraiser testified that the Petitioner constructed a facility on the property in 2017 and used the facility and a portion of the acreage for weddings and various events. The agricultural classification was denied on three (3) acres but was allowed on the rest of the acreage. The Property Appraiser testified that the alleged non-agricultural usage of the three (3) acres is what is at issue before the Special Magistrate and that the decision by the Property Appraiser to deny the three 3 acres in -32- question is supported by case law. Property Appraiser argues that the facility and the acreage at issue and the primary use was a wedding venue and event center and was not an agricultural purpose as per Florida Statute 193.461 (3)(b)(1)(e) and that once the completion of the facility and once weddings were conducted within the facility the agricultural use of the three (3) acres were abandoned in the fall of 2017. The issue is the "primary use". Hausman case law supports "when the land supports diverse activities" the issue of the question of the "primary use" of the property portion is at issue. Testified to the advertisements that have been published advertising the "primary use" of the property which are not an agricultural purpose as per Florida Statute 193.461 (3)(b)(1)(e). Advertisements were taken off the Petitioner's website. The statute does not say anything about completion of the structure. Julie Gordon testified – inspected about three times. Every time I have inspected the parcel at issue has been manicured, etc. That means it was not for an agricultural purposes. Case law submitted by the Property Appraiser: Markham v. June Rose, 495 So. 2d 865 - 1986 - Fla: Dist. Court of Appeals St. Joe Paper Co. v. Adkinson, 400 So. 2d 983 - 1981 - Fla: Dist. Court of Appeals Hausman v. Rudkin, 268 So. 2d 407 - 1972 - Fla: Dist. Court of Appeals The Property Appraiser's evidence is relevant, credible, and admissible. PETITIONER PRESENTED Petitioner's Counsel Maggard presented. Petitioner's exhibit #1 was admitted without objection. Petitioner's exhibit #2 was admitted without objection. Photos of hay are stored under the barn. Spoke to the photos of agriculture activity on the parcel. Petitioners business is the business of race horses to breed and house and then sell offspring. Counsel presented photos of horses and bill of sale of horse to facilitate horse breeding which is the primary purpose for the property including the structure at issue. Testified that the horses are housed on the property that is at dispute. The John Deere tractor is also stored in the barn on the parcel which is at dispute which does not run afoul of agricultural purpose as per Florida Statute 193.461 (3)(b)(1)(e). As a result, the use of the facility at issue and the acreage at issue and the primary use of both comports with the statute. Although there may have been other activities within the structure, those activities do not extinguish the primary use of the area at issue. People purchase hay from the backside of the barn. Hay is being stored in the barn. The tractor is stored in the barn. Some of the events are charity events in the barn. But the barn is still a barn which is used primarily for agricultural purposes. Petitioners needed to build a nice facility given the fact that getting high end purchasers who buy high end race horses to come to Dade City was somewhat of a challenge. That is why the Petitioners build the structure at issue. Petitioners are in the race horse business. Petitioners need to "wine and dine and house" these potential buyers who are business people. This is part of the race horse business and is therefore and agricultural purpose as per Florida Statute 193.461 (3xb)(1)(e). Petitioners decided to "dress up the barn" because it takes seven (7) years to get a producing a race horse. Hosting events from time to time does not extinguish the "primary use" of the part of the parcel at issue. Case law submitted by Petitioner: Markham v. PPI, INC., 843 So. 2d 922 - 2003 - Fla: Dist. Court of Appeals – land used for the boarding and training of horses constitutes a "bona fide agricultural purpose" within the meaning of section Florida Statute 193.461. Aitken v. Markham, 595 So.2d 159 (Fla. 4th DCA 1992) -primary use of land is breeding horses for profit the landowner qualified for an agricultural classification under section 193.461. Robbins v. Racetrack Training Center, Inc., 833 So.2d 306 (Fla. 3d DCA 2003) property owner that boarded and trained thoroughbred racing horses adjacent to Calder Race Course. The property owner obtained an agricultural classification of its property to receive favorable tax treatment. The third district affirmed the trial court's grant of summary judgment to the property owner, holding that the boarding and training of racing horses was for a bona fide agricultural purpose within the meaning of section 193.461(3)(b). The Agrotourism statutes (below) Florida Statutes 570.85, 570.86, and 570.87 allows for the Petitioners to supplement the race horse and hay operations to use their barn for weddings, etc. Petitioners are using the facility for a "secondary stream of revenue activity" for their primary and bona fide operations as per Florida Statute 193.461 (3)(b)(1)(e). 570.85 Agritourism.— (1) It is the intent of the Legislature to promote agritourism as away to support bona fide agricultural production by providing a secondary stream of revenue and by educating the general public about the agricultural industrv. It is also the intent of the Leaislature to eliminate duplication of regulatory authoritv over -33- agritourism as expressed in this section. Except as otherwise provided for in this section, and notwithstanding any other provision of law, a local government may not adopt or enforce a local ordinance, regulation, rule, or policy that prohibits, restricts, regulates, or otherwise limits an agritourism activity on land classified as agricultural, land under s. 193.461. This subsection does not limit the powers and duties of a local government to address substantial offsite impacts of agritourism activities or an emergency as provided in chapter 252. 570.86 Definitions—As used in ss. 570.85-570.89, the term: (1) "Agritourism activity" means any agricultural related activity consistent with a bona fide farm, livestock operation, or ranch or in a working forest which allows members of the general public, for recreational, entertainment, or educational purposes, to view or enjoy activities, including farming, ranching, historical, cultural, civic, ceremonial, training and exhibition, or harvest -your -own activities and attractions. An agritourism activity does not include the construction of new or additional structures or facilities intended primarily to house, shelter, transport, or otherwise accommodate members of the general public. An activity is an agritourism activity regardless of whether the participant paid to participate in the activity. (2) "Agritourism operator" means a person who is engaged in the business of providing one or more agritourism activities, whether for compensation or not for compensation. (3) "Farm" means the land, buildings, support facilities, machinery, and other appurtenances used in the production of farm or aquaculture products, including land used to display plants, animals, farm products, or farm equipment to the public. (4) "Farm operation" has the same meaning as in s. 823.14. (5) "Inherent risks of agritourism activity" means those dangers or conditions that are an integral part of an agritourism activity including certain hazards, such as surface and subsurface conditions; natural conditions of land, vegetation, and waters; the behavior of wild or domestic animals; and the ordinary dangers of structures or equipment ordinarily used in farming and ranching operations. The term also includes the potential of a participant to act in a negligent manner that may contribute to the injury of the participant or others, including failing to follow the instructions given by the agritourism operator or failing to exercise reasonable caution while engaging in the agritourism activity. 570.87 Agritourism participation impact on land classification.— (1) In order to promote and perpetuate agriculture throughout the state, farm operations are encouraged to engage in agritourism. The conduct of agritourism activity on a bona fide farm or on agricultural lands classified as such pursuant to s. 193.461 does not limit, restrict, or divest the land of that classification as long as such lands classified as agricultural remain used primarily for bona fide agricultural purposes. (2) Local governments and agricultural representatives shall meet for the purpose of discussing the benefits of agritourism to local economies and opportunities for cooperation, conflict resolution, regulatory streamlining, and incentives. James Stalnaker testififed – the barn was constructed for a showcase for buyers to come to Dade City to check out our horse offspring for purchase within the racing industry. The structure is a showpiece to bring in customers. That is why we are able to house horses and store hay, etc. Got into hosting events when my nephew wanted to get married in 2017. Property appraiser's #6 and #7 shows the wedding of our nephew. Wanted the barn to look nice. Charity events, politician fund raisers. Did not charge for events. Barbara Stalnaker testified- Folks found out about the barn on the Facebook page with a sketch of the barn before it was built. Did not put sketch on Facebooks for weddings, but to try to find things to buy to decorate. The Petitioner's evidence is relevant, credible, and admissible. Conclusions of Law CONCLUSION OF LAW The undersigned Special Magistrate finds that the following below is controlling and or persuasive in the recommendation: STATUTE: 193.461 Agricultural lands; classification and assessment; mandated eradication or quarantine program and in particular the "extenuating circumstances" test concerning the late filed matter as per Florida Statute 193.461 (3)(b)(1)(e). The Agrotourism statutes Florida Statutes 570.85, 570.86, and 570.87. As to petition 2018- AG 001, said petition is GRANTED. -34- Petitioner has demonstrated by a preponderance of the evidence that the property at issue in the instant matter is entitled to the classification that the Petitioner is seeking. While the Property Appraiser argues that the facility and the acreage at issue and the primary use was a wedding venue and evert center and was not an agricultural purpose as per Florida Statute 193.461 (3)(b)(1)(e) and that once the completion of the facility and once weddings were conducted within the facility the agricultural use of the three (3) acres were abandoned in the fall of 2017, Petitioner has demonstrated by a preponderance of the evidence that the property at issue in the instant matter is entitled to the classification that the Petitioner is seeking. A preponderance of the evidence shows that the "primary use" of the property at issue is raising race horses to breed and house and sell offspring for the Petitioner. The Petitioner, by a preponderance of the evidence, presented evidence that the horses are housed on the property that is at dispute. The Petitioner, by a preponderance of the evidence, presented evidence that the John Deere tractor is also stored in the barn on the parcel which is at dispute which does not run afoul of agricultural purpose as per Florida Statute 193.461 (3)(b)(1)(e). The issue is the "primary use". The Petitioner, by a preponderance of the evidence, presented evidence that the tractor is stored in the barn. The Petitioner, by a preponderance of the evidence, presented evidence that the some of the events are charity events in the barn. But, by a preponderance of the evidence, the barn is still a barn which is used primarily for agricultural purposes. By a preponderance of the evidence Petitioners needed to build a nice facility given the fact that getting high end purchasers who buy high end race horses to come to Dade City was somewhat of a challenge. That is why the Petitioners build the structure at issue. Petitioners are in the race horse business. Petitioners need to "wine and dine and house" these potential buyers who are business people. This is part of the race horse business and is therefore and agricultural purpose as per Florida Statute 193.461 (3)(b)(1)(e). By a preponderance of the evidence, hosting events from time to time does not extinguish the "primary use" of the part of the parcel at issue. Additionally, a preponderance of the evidence shows that the Agrotourism statutes, Florida Statutes 570.85, 570.86, and 570.87, allows for the Petitioners to supplement the race horse and hay operations to use their barn for weddings, etc. Petitioners are using the facility for a "secondary stream of revenue activity" for their primary and bona fide operations as per Florida Statute 193.461 (3)(b)(1)(e). What was also persuasive for this Special Magistrate was the following: 570.86 Definitions.—As used in ss. 570.85-570.89, the term: (1) "Agritourism activity" means any agricultural related activity consistent with a bona fide farm, livestock operation, or ranch or in a working forest which allows members of the general public, for recreational, entertainment, or educational purposes, to view or enjoy activities, including farming, ranching, historical, cultural, civic, ceremonial, training and exhibition, or harvest -your -own activities and attractions. An agritourism activity does not include the construction of new or additional structures or facilities intended primarily to house, shelter, transport, or otherwise accommodate members of the general public. An activity is an agritourism activity regardless of whether the participant paid to participate in the activity. In the instant matter, a preponderance of the evidence satisfies the recommendation for granting the Petitioner's Petition in this matter. As a result, this Special Magistrate recommends the GRANT on the instant petition. ® Recommended Decision of Special Magistrate The finding and conclusions above are recommendations. JOSEPH HAYNES DAVIS, ESQUIRE 12/19/18 Siqnature, special maqistrate Print name Date 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 or visit our website at ❑ Final Decision of the Value Adjustment Board Signature, chair, value adjustment board Print name Date of decision -35- j SPECIAL MAGISTRATE APPLICATION • INDIAN RIVER COUNTY VALUE ADJUSTMENT BOARD (APPLICANTS MUST MEET QUALIFICATIONS OUTLINED IN ILA. S'CAT. L194. Please type or print. If more space is needed, attach additional sheets. Applicants ina;v supplement their. application. with a-resuine. However, a resunn, cannotbe used in lieu rtf'an application. Application for: ❑ Attorney Special Magistrate 0✓ .Appraiser Special Magistrate' for. — R Real. Property andlor ❑ Tangible Personal Property If appointed, how much timc would you be available to conduct hearings and compete your recommendations? []✓ 1 to R hours ,per week; [] 9 to 20 hours per week; Q 21 to 30 hours per week; Q 3I to 40 hours per week. APPLICANT INFORMATION Now Name: Stephen G. Neill. Home Address: 139 Dominion Court, Fort Pierce, FL 34949 Mailing Address: Same Business Name: Callaway & Price; Inc. Business Address: 1803 S. 25th St, Suite 1, Fort Pierce, FL 34947 :Rhone: l:lomcl Business' 772-464- . .............. pax: 772-461-0809 E -Mail: s.neill@callawayandprice,com • Copy. -of_Iicense referenced below. • Documentation to support membership in professional organizations listed below under Organisations,. • A writing sampler 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 seared.as a special magistrate previously; please submit a recommended decision as your sample. Ito 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 ecrtify completion of the current year training provided by the Department of Revenue. To obtain the training; go online to the Departntertt's website at lat_t1 /Idor.mvflorida.eo9j dorlprg criyfvahjtrainin :html. Return your completion certificate to the VAB clerk. Attorney Magistrate Applicant: Bar Number: _...... .__.._ nate of Admission: How many years of experience do you have in the area of ail valorem taxation: Appraiser Magistrate. Applicant: Residential Appraiser License 4: _...... Vali d'I'hrough: General Appraiser License #: RZ2480Valid Through: 11/30/22 Provide number ofyeaxs of experience you have .in the area of re:fl propertyvaluation: 241 Describe experience, and .number of years you have in the area of tangible property valuation: N/A Page I. vO1J1.3.11-015 -36- SPECIAL MAGISTRATE APPLICATION * INDIAN RIVER COUNTY VALUE ADJUSTMENT BOARD (.APPLICANTS MUST MEET' QUALIFICATIONS OUTLINED IN LLA . STAT, 4,0 1. Educational 'Background Please see attached qualifications 2. List' any experience and/or specialty for the following property types: PROPERTY TYPE EXPERIENCE/SPECIALTY. ^ Residential Real Property All types, including high end, condos, SF and MF t ammeLelal RCaI Pt q ec t r �........... _.....,..L.:_,..,__ ._...__........._ Tan Bible Prot ert _ _ All typws. including income-proudring, single tenant, multi -tenant and spectel pu"se prooiter4los .:..._...._ __......_. NIA ._._...._......_... -- — Other Tease specify) Industrial, institutional, eminent domain,. agricultural and procedural audits 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 -Current 4. Havc you ever been dismissed, terminated or denied appointment as a special magistrate for poor or improper perrbrnlance? []✓ No ❑ Yes (please explain) 5. List any additional infdrmation 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 Riggins & Carrie Lavargna - St. Lucie County Value Adjustment Board 5 Are you willing to accept the Value Adjustment Board established schedule of fees? 0 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 ARIA for 11 years-, attended several seminars sponsored by AXIA_ ORGANIZATIONS L List each organization, recognized by the real estate appraisal industry ,or the professionals in that field, fn which you are currently or have previously been a designated member: _.._.... ..... _._._ __ ........ A� DESIGNATION DATE ORG IZA'1'IOti MEMBER##- _ Appraisal Institute MAI 2004 12248 Arnerican society of Farm Managers Associate Member 2013 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: Mone Page 2 vbl/1312015 -37- SPECIAL MAGISTRA'T'E APPLICATION • IN.DIAN RIVER COUNTY VALUE ADJUSTMENT BOARD (:APPLICANTS MUST MEET QUALIF.1CATIONS OUT LINED IN FLA. STAT:. 1:94.035) 3. Have you ever been disbarred, suspended or received any other disciplinary action front .any organized. association, or from the. State of I°loridal Q 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 thc.county attorney or the value adjustment board of any of the counties to which you are applying: Business relationships through the VAB process. 5. Listany clubs, organizations, associations, or.other.entities to which you belong or partici pate: in and in vAich 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. CERTI['ICAT1©N a Pursuant to Fla. Stat. § 104.035, 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 ofa county; ataxing-jurisdiction, or the state,; or in the same tax year that helshe services the Board as a. special magistrate, represents a party before the, Board iti any administrative review of property taxes. Are youanelected or appointed official or employee of a county, a taxing jurisdiction, or the state:? ❑ Yes -19 into If yes, please provide details: ,The undersigned cerlifres, under penalty of disqualification fr-om consideration, that each item contained in this application; or any other' docunrcntfirr�nished by or on behalfof the applicant istrueand compleu! as of the date it bears. .Tbe undersi red authorizes the Vatue Agjustrne» t Board to obtain information f Coni other sources to yerifj! each itcanr contain d hercairr. The undcrsi�,rrcd acknow/edges that, fsc:licteci; !re%she will,'Tollow. all requirements and mandates, of'1mv nr; ,idling the duties ofs}rec-ial magistrate. 6/15/21 Applicant Stephen G. Neill Printed Name of Applicant Page 3 v0 t 113/2015 -38- r Qua/ifirativns -Stephen G. Nei/1, MA/ 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 Cons,ultant, 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 4:00 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 Qualifications - Stephen G. Neill, MAI' Qualified Expert Witness Miami -Dade, Broward County Indian River Martin County St: Lucie County. Bay: County U& Bankruptcy Court, Middle District of Florida Indian River County Special Magistrate - 2010:= 2019 :St.. Lucie County Special Magistrate - 20017 - 2019 Martin County - 2012 & 2013 Appraisinq\Consulting Expertise AC.LFs Agricultural Aircraft Hangers Apartment Complexes .Branch Banks Car Dealersh'ip Citrus Groves Condominium Projects Eminent Dorhain Golf Courses Luxury RV Parks .Bed & Breakfast Marinas Mining Operations Mini -Warehouses Organizations and Affiliations Mobile Home Parks Multifamily Residential Office Build ing's Ranchland Restaurants Retail Buildings Salvage Yards Single -Family Residential Sports Complexes Subdivisions Truckstops/Gas Stations: Hotels/Motels 'Warehouses Vacant Land Special Purpose Properties Rotary Member - Past. President/Board of Directors -40- cti ? a 0 70 i ~E u a LUW m m D o 'QLu Qp LL �, d u . . C ch y'a uj LL0 CL 60 ass k `W'Nn-3��i���d�i, � ,� �� �� Ll •" h' w",FvF� "fie "slY4" $ ih�lW 3r �, tn 2 11v Ln 4-0 p W > L . t} Z � > W d u 0 W is o 4, Wce , U) i`.. �N NMI ti91 -41- DECISION OF THE VALUE ADJUSTMENT BOARD ° VALUE PETITION Indian River County FLOWA DR -485V R. 01117 Rule 12D-36.0.02 F.A.C. Eff. 01117: The actions below were taken on your petition. ® These actions are a recommendation only, not final ❑ These actions are a final decision of the VAB If you are not satisfied after you are notified of the final decision of the VAB, you have the right to fife 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 namemmV B SUTHERLAND INC Property 1635 25TH AV The petitioner is: © taxpayer of record ❑ taxpayer's agent address VERO BEACH, FL 32960 ❑ other, explain: Decision Summary Z 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 Rule 120-9.025(10), FAC,Action 1. Just value, required 101,102.00 1.0.1,102.00 101,102.00 2.. Assessed. or classified use value,' if applicable 82,749.00 82,749.00 82;749.00 3. Exempt value,* enter"0" if none 1 0.00 0.00 0.00 4..Taxable value,* required 1 82,749.00 82,749.00 82,749;00 *All values entered should be county taxable values. School and othertaxing authority values ma differ. Section 196.031'(7), RS. 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 0110212020 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 Address If the line above is blank, the board does not yet know the date; time, and place when the recommended decision .will be considered. To find the information, please call 772.226-1432 or visit our web site atI/vab.indian-river.org/Axia2019/ I ❑ Final Decision of the Value Adjustment Board rd Print name Date of decision Print name 2019-082 Page. 1 of 2 __ -42- Findings of Fact for Petition 201.9-082: 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, 1st;and 8th Case Law; All Supporting Data List of Petitioner's Exhibits/Witnesses: * Petitioner did not shove, 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. "Phis property that was built in 1952..for valuation; the PAO provided the sales comparison approach to valui. 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 PA0 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 $75,006. There was additional evidence presented that the persons were not related or involved in any of the trust. Magistrate's Analysis and f=indings ofFacts:. 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 ofthe.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 201.9-082: 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 appliedby 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 -43- TERRIE PELTIER STATE -CERTIFIED RESIDENTIAL REAL ESTATE APPRAISER RD #6210 6800 SW 40 Street #642 MIAMI, FL. 33155 `ERRIE201@BELLSOUTH.NE'T 305-772-6062 June 22, 2021 Terri` Collins -Lister, Supervisor Clerh of the. Board and VAB 1801 27th Street, Bldg. A. Vero Beach, Fl. 32960 ARIA@clerkz.indian-river.org Dear Ms. Collins -Lister: I would line to be considered for the position of Appraiser Special Magistrate. have over 28 years of residential appraising experience and 17 years of real estate investing experience in Florida. I have also served as Special Magistrate for 11 Counties in Florida. Due to my many years of Special Magistrate experience and Real Estate experience, I feel.that I would make a great Appraiser Special Magistrate for Indian River County. Attached please find the Special Magistrate ;Application, Resume, License,. Writing Sample (Recommended Decision of Special 'Magistrate) and 2020 VAR Training. Certificate. Vour consideration of my application .is greatly. appreciated. Sincerely, Terrie Peltier SPECIAL MAGISTRATE APPLICATION s INDIAN RIVER COUNTY VALUE ADJUSTMENT BOARD {APPLICANTS MUST MEET QUALIFICATIONS OUTLINED INFLA. §194:035 Please type or pnnt..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 j] 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; F121 to "s0 hours per week; Z 31 to 40 hoursper week. APPLICANT INFORMATION Name: Terrie .Peltier Home Address: 8830:SW 123 CourtUnit 1-308, Miami Fl. 33186 Mailing Address: 6800 SW 40 Street #642 Miami FI. 33155 Business Name: Peltier Appraisals LLC Business Address: 6800 SW 40 Street #642, Miami, Fl. 33155 Phone: Home/305-772-6062 Business/305-772-6062 Cell/ 305-772-6062 Fax: N/A E -Mail: Terrie 20 1 (bellsouth.net • 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.httt):%/dor:tnvflorida.com/dor/property/vab/training.htnil.. 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 #: RD6210 Valid Through: 11/30/22 General Appraiser License #: Valid Through: Provide number of years of experience you have in the area of real property valuation: 28+ Years Describe experience, and number of years you have in the area of tangible property valuation: None Page I v0.1113/2015 SPECIAL MAGISTRATE APPLICATION INDIAN RIVER COUNTY VALUE ADJUSTMENT BOARD (APPLICAN'rs MUST Ivi.EF.,T QUALIFICATIONS OUTLINED IN FLA. STAT.'. § 194.035) QUALIFICATIONS/EXPERIENCE 1. Educational Background SeeAttached Resume 2. List any experience and/or specialty for the following property types: PROPERTY TYPE EXPERIENCE/SPECIALTY Residential Real. Property Single Family, 2-4 Family, Condominiums, Vacant Land, Co - O Commercial Real Property Tan ib.le Pro e: Other leasespecify) 3. If you currently or previously have served as a special magistrate, please provide the municipality or county and dates served. See Attached Resume 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 over 28 years of appraising .experience in Florida and.have performed. appraisals .for the largest lending institutions I have served as Appraiser Special Magistrate in l 1 counties in Florida over the hast 7 years.. Robert Blecha — 305-274-9415 and Karen Muni — 305-298-3980 6. Are you willing to accept the Value Adjustment Board established. schedule of fees? E Yes ❑ No If no, please indicate your schedule of fees to.be.charged :the Board on a one-hourbasis. 7. Explain your level of.knowledge and experience with computers and list the applications you are familiar with, including Axia. I have experience with Microsoft Word. Alamode appraisal software and Axia. 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 # None 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: Paget v01/1312015 SPECIAL MAGISTRATE APPLICATION INDIAN RIVER COUNTY VALUE ADJUSTMENT BOARD (A.PP.LICAmrs MUST MEET QUALIFICATIONS OUTLINED. FT A. ST E.4 191.035) Have you ever been. disbarred, suspended or received any other disciplinary action from any organized association, or from the State of Florida? Z 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: S. 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 wouldprevent you from fairly conducting the hearing between the property appraiser and the property owner and taxpayer. CERTIFICATION Pursuant to Fla. Stat: § 1.91:035, 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 2 No Ifyes, 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 verift each item contained herein. The undersigned acknowledges that, if selected he/she will follow all requirements and mandates of law in fulfilling the ditties of special magistrate. ate: 6/22/21 Signature of Applicant Terrie Peltier Printed Name of Applicant Page 3 .x01/13/2015 68,14-1W 4 1 • . 1, MIAM, FL. 33155 305-772-6062 SUMMARY OF QUALIFICATIONS Appraised Residential Real Estate for 28 years in Miami -Dade, Broward and Palm Beach Counties. Appraising for past 2 years in Orange and Hillsborough Counties. • Specializing in Single Family, Condo, 2-4 Family, Co -Op and Vacant Land • Special Magistrate--- Martin, Broward, Hillsborough, Orange, Osceola, Pasco, Lee, Polk, St. Lucie,. Sarasota and Brevard Counties • Real Estate Investor with 17 years of experience as a buyer, seller, landlord, property manager and renovation specialist EXPERIENCE Gold Coast Schools --- Mortgage Brokers Pre -License Course 20187Present Peltier Appraisals, LLC 2020-2021 Appraiser Special Magistrate for Broward, Martin, Hillsborough, Orange, St, 2000-01 Lucie, Sarasota, Brevard and Osceola Counties 2019-2020 Appraiser Special Magistrate for Broward, Martin, Hillsborough; Orange 1986 Pasco, St. Lucie, Sarasota and Brevard Counties 2017-2019 Appraiser Special Magistrate for Broward, Martin, Hillsborough; Orange.; Pasco, St. Lucie and Brevard Counties 2016-2017 Appraiser Special Magistrate for Broward, Martin; Hillsborough,•Orange, Osceola, Pasco, Lee, and Polk Counties 2015-2016 Appraiser Special Magistrate for Broward;.Martin and Hillsborough -County 2014-2015 Appraiser Special Magistrate for Martin County 2009-2018 Terrie Peltier (Appraiser) 2008-2021 Amerifirst Consulting, LLC (Real Estate Investor) 1993-2009 Investors Appraisal Service 1984-1993 Myron W. Peltier, Inc. (Appraiser Retired) LICENSURE 2007 Mortgage Broker's License 2006 State -Certified Residential Real Estate Appraiser 1993 State -Registered Real Estate. Appraiser EDUCATION 1989-1990 Nova University--- Paralegal Certificate 1988-1990 Nova University — 9 Credits away from .B.A. degree in Business Administration 1986-1988 Briarcliffe College --- A.A..Degree in Business Administration PROFESSIONAL TECHNICAL COURSES. 2007 Gold Coast Schools --- Mortgage Brokers Pre -License Course 2006 Gold Coast Schools – Mastering RE Appraisal Pre-Lic Course 2006 Gold Coast Schools ---15 Hr. National USPAP Pre-Lic Course 2000-01 Miami -Dade Community College --- Certified Appraiser Course (AB -2 & AB -213) 1993 Miami -Dade Community:College --- Registered Appraiser Course 1 (AB -1) 1986 Century 21– Principles.& Practices of. Real Estate SEMINARS, CONFERENCES, CONTINUING EDUCATION 2014-2020 Department of Revenue Value Adjustment Board Yearly Training 1994-2020 30 Hr. Continuing Education/USPAP (Every.2 Years) 2010 Defaulted Mortgage. Note Training 2009 14 Hr. Mtg Broker Continuing Education 217 0 0 V� U) 0 w LU LLI z 0 LU LL E (n LU fl LLJ LZ LU U LLJ r F- LLJ F - F7 -1 i7z 0 E 0 .0 :2 0 4-8 LL 2 E 41 u 0 0 4) u Z7 .i= 0 W SQ FLORIDA DECISION OF THE VALUE ADJUSTMENT BOARD VALUE PETITION Broward County DR -485V R. 01117 Rule 12D-16.0.02 F.A.C. Eff. 01117 The actions below were taken on your petition_ i Fv-1 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, 1,94.171(2),196.151, and 197.2425, Porida Statutes:) 1 Petition # 2020-; Parcel. ID Petitioner name ANGEL i Property _._., 142 WAY" The petitioner is: ❑ taxpayer of record ❑ taxpayer's agent address PEMBROKE PINES, 1=L 33028 El other, explain: Decision Summary 0 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 properly appraiser Action Rote 12D4025(10), F.A.G. } 1_. ,fust value, required 424010 424010 424010 2. Assessed or classified use value,= if applicable 393810 393810 393810: 3. Exempt value," enter "0" if none 50000 50000 50000 t 4. Taxable value,' required 3438T0 343810 343810 *All values entered should be county taxable values. School and other taxin .autho ' values may differ. Section 196.031(7), F.S. Reasons for De Findings of Fact (See Attached) Conclusions of Law (See Attached) or add pages, as Q Recommended Decision of Special Magistrate Finding and conclusions above are recommendations. PELTIER; TERRIE PELTIER, TERRIE 04/01/2021 Signature, special magistrate Print name Date VAB Clerk VAB Clerk Signature, VAB clerk or special representative Punt name Date If this is a recommended decision, the board will consider the recommended decision .on at Address If the line above is blank, the board does not yet know the date, tirne,,and place when the recommended decision will;be. considered. To find the information, please call 954357-7205 or visit our web site at https:i/bcva6.bro.ward.org/AxiaWel ❑ Final Decision of the Value Adjustment Board chair, valuo adjustmant.board Print name Date of dec VAB clerk or 2020 Page 1 of 3 Findings of Fact for Petition 2020• The Petitioner's agent; Angel and co -council Stephanie attend the hearing via telephone. They were representing the taxpayers Joshua and Ana Victor was present at the hearing representing the Property Appraisers office via telephone. The subject is a single family home located in Pembroke Falls. The subject is a 2 story home with 2,536 adjusted building square feet. The subject has 4 bedrooms and 2..5 baths and a 2 car garage. The subject has a lot size. of 12,828 and is located on a lake. The subj ect currently has a pool that is being installed, but was not present as of the assessment date of January 1, 2020. The Property Appraiser provided the Broward county property appraiser's certification of evidence, Subject's property record card, Aerial of subject, Subjects sketch, Exterior photos of subject, (2) Summaries of comparable sales with one taking into consideration the roof replacement and one not taking into consideration the roof replacement, Comparable location map, Comparable property record cards, DR -493, Florida Statutes and misc. information. The Special Magistrate finds the Property Appraiser's evidence admissible, relevant and credible. The Property Appraiser provided as rebuttal evidence the Petitioner`s Roof estimate for $20,250 from M. Romero's roofing & inspections with comments, Petitioner's Property details on 1.602 NW 143 Way, 14222 NW 23 Street, 13283 NW 18 Street, 13068 NW 19 Street, 13198 NW 19 Street, 1938 NW 130 Avenue and 131.66 NW 18 Street. The Special Magistrate finds the Property Appraiser's rebuttal evidence admissible, relevant and credible. The Property Appraiser utilized 3 comparable sales. All comparables are located in the subject's project of Pembroke Falls. All comparables are similar in building square footage, age and view amenity. The Property Appraiser's comparables are good indicators of value. The Petitioner provided as evidence the Subject's property record card, Roof estimate for $20,250 from M. Romero's roofing & inspections, Property details on 1602 NW 143 Way; 14222 NW 23 Street, 13283 NW 1.8 Street, 13068 NW 19 Street, 13198 NW 19 Street, 1938 NW 130 Avenue and 13166 NW 18 Street_ The Special Magistrate finds the Petitioner's evidence is admissible, credible and relevant. The Petitioner utilized 7 comparable sales. The Petitioner's comparables located at 1602 NW 143 Way, 14222 NW 23 Street, 13283 NW 18 Street, 13068 NW 19 Street, 13198 NW 19 Street and 13166 NW 1.8 Street are all locatedondry lots and are not the best indicators of value. The comparable sale Iocated at 1938 NW 130 Ave is located on the lake, but has an inferior view and only 19 feet of lake frontage and'is not the best indicator of value. The Petitioner stated her client told her there were issues with the roof. The Petitioner.provided a September 14, 2018 estimate for a newroof The estimate did. not state the current roof was leaking or indicate that the roof had any negative issues. The Petitioner did not provide any evidence such as pictures, reports from contractors or roofing professionals. In. photos provided by the Property Appraiser on 11/29/18, 1/29/2t and 03/11/21 there were no tarps on the roof indicating a roof leak- The photos also indicate the roof has not been replaced as of 3!1.1/21. The Petitioners were unable to give any detail about the roof leak or issue. Therefore, there was not sufficient evidence the subject had a roof leak or roof issue as of January 1, 2020. The best sales to indicate the subject's value are the Property Appraiser's comparables as they were similar in adjusted building square footage, age and view amenity. The subject's market value of $4247010 is 86.3% of the Property Appraiser's indicated value of $490,,782. The. Petitioner did not by a Preponderance of the Evidence overcome the. Property Appraisers Presumption of Correctness. The requirements for Overcoming a.Presumption of Correctness are by providing by a Preponderance of the Evidence one of the following. 1. The Property Appraiser's just valuation does not represent just value; or 2. The Property Appraiser's lust valuation is arbitrarily based on appraisal practices that are different from the appraisal practices generally applied by the property appraiser to comparable properties Within the, Same County. Subsection 194.301(2)(x.}, F S., as amended by Chaptcr 2009-121, Laws of Florida (House .Sill' 521). Therefore, the Special Magistrate recommends the petition be Denied. 2020 Page 2 of 3 Conclusions zof Law for Petition 2020- . Florida Law requires the Property .Appraiser.to establish a presumption of correctness. For the PropertyAppraiser to establish a presumption of correctness for the assessment, .the admitted evidence must prove by a preponderance of the evidence that the Properly Appraiser's just valuation methodology complies with Section 1.93;011, Florida: Statutes and professionally accepted appraisal.practices. In the instant,matter, the Property Appraiser, established a presumption of correctness for the assessment because the admitted evidence proves by a preponderance of the evidence that the Property Appraiser's just valuation methodology complies with Section 193.011, Florida Statutes and professionally accepted appraisal practices. Since the Property Appraiser established a presumption of correctness, the Petitioner must overcome the established presumption of correctness by proving that the admitted evidence failsto prove by'a preponderance of the evidence that: (a) the Property Appraiser's just valuation does not represent just value; or (b) the Property Appraiser's just valuation is arbitrarily based on appraisalpractices that are .different from the appraisal practices generally applied by the Property Appraiser to comparable. property within the same county. In the instant matter, the 'Petitioner failed to overcome the Property Appraiser's established presumption of correctness because the admitted evidence fails to prove by a. preponderance of the evidence that: (a) the Property. Appraiser's just valuation. does not represent just value; or (b) the Property Appraiser's just valuation is arbitrarilybased on appraisal practices . that are different from the appraisal practices generally applied by the Property Appraiser to comparable property within the same county. Therefore the appraisal should be upheld. 2020- Page 3 of 3 53 i�. .v L LM � Lm O N AlmaN U LO Low LM to 53 SPECIAL MAGISTRATE APPLICATION • INDIAN RIVER COUNTY VALUE AIJJUSTMENTBOARD (APPLICANTS MUST MEET QUALIFICATIONS OUTLINED IN FLA, STAT. 4 194.03 Please type or print. Ifinore space is needed, attach additional, sheets. Applicants may suppleent their application with a resume. However, a.resume cannot be aced in lieu ofan application. Application for. 13 Attomey Special Magistrate �KAppraiser Special Magistrate for... E]Real Property and/or [) Tangible Personal Property If appointed, how much time xvop ld you be available to conduct hearings and complete your recommendations? to 8 hours per week; xto 20 hours per week; 0 21 to 30 hours per week; ❑ 31 to 40 hours per week. APPLICANT INFORMATION Name: Juliana Young Home Address: 5865 30 Lane Vero Beach, Florida Mailing Address: Business Name: Ygung Appraisal.,& Consulting Business Address: 1924 441h Avenue, Vero Beach, Florida 32966 Phone., Home/ Busine;—,/772 569 4548 Qelj/772 563 159.8 Fax: E -Mail: julii@young-gMriisals.coni • 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 lette.r. 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 atertv/vab/traWnP-,htmI,- Return your completion certificate to the VAB clerk. L I C E N S U R E / EXPERIENCE 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 H: Valid Throu& General Appraiser License N: RZ 571 Valid Through: 11/30/2022 Provide number of years of experience you have in the area of real property valuation: 35t Describe experience, and number of years you have in the area of tangible property valuatiow, Page I 0111312015 -54- SPECIAL MAGISTRA'T'E APPLICATION INDIAN RIVER COUNTY 'VALUE ADJUSTMENT BOARD (APPLICANTS MUST MEET QUALIFICATIONS OUTLINED KFLA. STr T k 194,035) -QUALIFICATIONS/EXPERIENCE 1. .Educational Background BS: Califomia State Polytechnic University, Pomona, 1971 2. List any experience and/or specialty for the following property types: PROPERTY TYPE EXPERIENCEISPECIALTY ResidentiAReal Pro a 35+ years of appraisal experience Commercial Real Property 30 ears of appraisal experience Tan ible Property Experience in valuation of citrus cro . on tree Other (please specify) 30 years of Agricultural Real. Property appraisal experience 1 rf you currently or previously have served as a special magistrate, please provide the municipality or county and dates served. Indian River Cc�„}r rlty 20K 2015, 2016 2017 2018, 2019.2020 ... Have you ever been isinissed, terminated or denied appointment as a special magistrate for poor or improper performance'? XX No C] Yes (please explain) S. 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. 1`have aten6ve baekaround o -Valuation of many 11roperty tvp-and review of appraisal re�rts over the t�asf 35e. v s �rved on committees to deveio seminars for ro err val tion. b. Are you willing to accept the Value Adjustment Board established schedule of fees'? XXVYes O No If no, please indicate your schedule of fees to be charged .the board on a one-hour basis. 7. Explain your level ofknowlede and experience with computers and list the applications you are familiar with, including Axia. I Have used Axia for 'llie oast 6 years to report the special magistrate cases 1. _List each-oTgan'ization, 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: ORGANTZAInON DESIGNATION DATE MEMBER## Am. Soo, Farm Managers and Rural Appraisers ARA, Accredited Rural Ap2raiser Nov 1993 to 4891 present. Page 2 v0171312015 -55- SPECIAL MAGISTRATE APPLICATION INDIAN RIVER COUNTY VALUE ADJUSTMENT BOARD {APP`LICANTS M UST MEET QUALIFICATIONS OUTLINED IN FLA, STAT, 6 194;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: none 3. Have you ever been disbarred, suspended or received any other disciplinary action from any organized association, or from the State of Florida? XXn 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 count, 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::ar se that would prevent you from fairly conducting the"hearing between tate property appraiser and the property owner and taxpayer: I don't belong to any club or organization that would prevent me, from fairly condup ji—fmabooligg. 1 do'beloag to the Garden Club of Indian River County and the Vero Beach Country Club 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 Hoard 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 XXM No If yes, please provide -details: - The: undeesigned certifies, under penalty of disgiialxiftatfonftom consideration, that :each iters eonWined-in this application, or any other document fivwished by or on behat(of the applicant is true,and complete as of the date it heats. 71te undersigned authorizes the Value Adjustment Hoard: to obtain information from other sources to verify each item contained herein. The undersigned acknowledges that, if velected, he/she will fllow all requirements and mandates of law in f idling the duties of special magistrate. ig' ature of Applicant Date: �- �'vA)�. A-1 Printed Name of Applicant Page 3 v0111312015 -56- -57- a LU L Lu ' Z •W D.�- m "" • � w " F- _ Z A.Z '!'t A #A ... W, ALM 'mss fV /L�. ti+� LLI .... Vl i7. W -" LL) -57- AMERICAN SOCIETY of FARM MANAGERS and RURAL APPRAISERS/ ° INC," c7ulinoia. `Lri�b���e laoufi��) Has r"net all of ra Te fOriq 1�C CiA'`� ?��d Rural b Appraiser y the and iS Societyican � 8 �8 8f F�r��tl to Corry and Rural pp thw#itle Of The abovo named has shown by oxamination and required.evldence of experlance that th!s individual is qualified and is therefore authorized to use the 01DOVe title p� ttcing thfl profeWon of rural c�.prolsing: ) WHFA01. we have subscribed cur 5jV-,0ts 1rA5 ;and oftfx sd the bedi of theArrafica:) �i!fj V• �, kt i � SaE'"t?4 ht�i• • - n in [+. tE?rE! x%: iBhit ;c+ '. . .'.:(:;e'J !:` the .... ....... .. . ..... •-•mr. a-,.• «..,_. ... _ _....e ? �-��+� 58 "Note In the above chart - 1. Market Value is the Just Value of the parcel, not the 100% Sale Price T Market Value anticipated at sale of thep°roperty. it should be noted that the terms Market Value, Just Value; and Assessed Value maybe intermingled on the information presented. The. Magistrate will clarify the 100% sale price (Market Value) versus Assessed J Just Value and will not use the term Market Value when Just/ Assessed Value is intended. Petition 2020-099, Dinari Hospitality; 9065 Americana Way, Vero Beach, Florida 33 38 03 000094000 00005.1. Petition was filed on behalf of Dinarl Hospitality by.Nathan Mandler Findings of Fact, Proposed Findings of Fact: A. List of Property Appraisers (PA) Exhibits/Witnesses: The Property Appraiser was represented at the hearing by Billy Auton and Wayne Bibeau Indian River County Property Appraiser. Additionally Mickey Umphery of the Property Appraisers office . attended via zoom Petition #2020-099 -Summary of Testimony -Letter to Petitioner -Petition #'s and Parcel #'s -Required Considerations by the Property Appraiser per FS 193.011 -Subject photograph -Subject aerial location map -Subject location Zoning Map -Motel Sales Summary (7 sales) -Sale 1 location map and summary (Indian River County) -Sale 2, 3, 4, 5, 6, 7 summary page for each (St. Lucie County) -St. Lucie Property Identification card, Sales 2, 3, 4, 5, 6, & 7 -Vacant. Land Sales Summary -Subject aerial map, Aerial maps for land sales -Vacant Land listing chart - three listings -Vacant Land listing map -LoopNet land listing information -PA Proforma Income Analysis (no actual income) -LoopNet Comfort Suite Listing, Jacksonville, for Cap Rate LoopNet Red Carpet Inn Fort Lauderdale, Florida listing for Cap Rate -LoopNet Quality Inn Conference Center Jacksonville, listing for Cap Rate -Loop Net Comfort Inn Maingate Kissimmee, Cap Rate -Cap Rate Trends, National Association of Realtors -IRC PA Cap Rate Band of Investment, Built Up Rate Analysis -Realty Rates Investor Surveys, Rates and Financial Survey -Marshall Valuation Service Cost Analysis -Impact Fee Schedule -National Real Estate Investor, 2020 Hotel Suite information, Dec 16, 2019 -National.Real Estate Investor Feb 10, 2020 New Development Project article -59- Rebuttal Information PA chart in response to the 1111312020 Udell e-mail (This Information was not discussed at the hearing, but was included with the PA information) B. List of Petitioner (PET) exhibits/witnesses: The petition was filed on behalf of Dinari Hospitality by Nathan Mandler. The: Petitioner was represented at the hearing by Robb Udell, Rennert Vogel Mandler & Rodriguez, P.A. via zoom. Petitioner evidence includes: -Rennert Vogel Mandler & Rodriguez P.A. cover letter -Summary of Evidence -Property Summary -Subject PA information & PA aerial site map -Subject Property Record Card -Subject income statement =Monthly STAR Report, January 2020 -Comp Set STAR Summary, January 2020 (1 month) -Monthly STAR for the month of July 2420 -Cap Rate Support -RERC First -Tier Investment Properties -North America Cap Rate Survey, Second Half 201.9 -Realty Rates Investor Surveys -Expense Support -CBRE Limited -Service Hotels Income Analysis -Discount for Rent Loss -DR-493, Adjustments made to recorded selling prices or FairMarket Value in arriving at Assessed Value, Indian River County -Bulletin PTO 11-01, VAB Petitions and the 81 Criterion C. Summary of evidence presented by the Property Appraiser (PA): The subject property is a new motel, Fairfield Inn (Marriott) located_a t 9055 American Way, Vero Beach, Florida. The facility is located east of Interstate 95 and south of State Road 60, The property includes a total of 3 acres, with 80 motel rooms. 1 The PA provided 7 motel sales, one in 2017, one in 2018, and 5 in 2419. One sale is located in Indian River County, and 6 sales are located in St. Lucie County. The':sales indicate a.sale price per room ranging from $36,574 to $120;417. One of the sales includes restaurant, one sale is. located on the river. One sale was constructed in 1954, one in 1988, one in 1991, one in 1999, and two In 2005. The number of rooms in the sales varies from 12 to. 142.. The sales support a mean.sale price of $77,915 per room or $130.281 s.f. The subject is assessed at $49,976 per room, or $87,751 s.f.. Vacant land sales chart provided, six land sales (3.95 ac to 9.66 ac) include two from 2017, two -60- from 2018, one from 2019,. and one from 2020, with sale prces from $3.25 to $8.92/sf. The subject land assessment is $2.38/s.f.. Zoning of the sales is CL; CG, and CH. Zoning of the subject is CG, Commercial General. A chart of land listings provides a range of listing prices from $644/sf to $9.97/sf for three listings. The PA income analysis considers a Proforma, with no actual income and expense information due to the new condition of the facilities. The PA utilized a room rate of $122 per night;;as reported on. the motel web site. A vacancy and collection loss is estimated at 45%. Additional miscellaneous :Income Is estimated at 1 %. Expenses are estimated at 70% (4% management + 66% other). The PA Income Capitalization rate of 11.5% is supported by LoopNet market listings of 9.52°!x, 6.5%0; 9.29%; and 8%; PA build up rate of 6.5% and Sand of Investment rate of 8.75%. The income proforma analysis provides a value of $5,204,202; less TPP assessment estimated at $671,078 supporting a real property value of $4,5010,000. The PA provided a Cost Approach using Marshall Valuation Service Cost Analysis. Land value is included at $522,720 ($4/sf). The Cost Approach value indication is $5,176,335, or $64,704/room. The PA analysis provided the following value indications: Current Assessed/;lust Value $3,998,068, 49,976/room: ($311,018 land and $3,687,050 improvements) Market Sales $77,915 / room (80 rooms, $6,233,200) Income Analysis $4,500,000 Cost Analysis $5,176,335 The PA concluded that the analysis supports the subject Just Value Assessment of $3,998,068. D. Summary of evidence presented by Petitioner (PET) The PET provided a valuation for the subject property based on Income Analysis. The, -PET income approach provided utilized the following Information: -The subject was opened December 2019; with limited income provided and limited potential to established an appropriate.yearly ADR. .The actual income from the subject provided a loss of $135,870 over the first.months of operation due to the timing of the calendar year. -The only information available indicated an ADR for peak winter months of December/January for the subject at $104.54. The same timeframe provided an ADR for the comp set at $118.70. -The STIR report provided Occupancy rates for the subject at 39.2% and 71.5% for the comp set. -Capitalization rate support includes regional Investment criteria TILTier at 5%c-10%, avg 7.8%, CBRE rates for stabilized properties at 8.5% to 9.750%, and.Tier Il properties 8% to 8:75%0 -CBRE Expense support for rooms from $75 to $115, limited service hotels, at 81,5% after adjustment for insurance, taxes, and reserves. This expense rate is within the range of expense rates from 75% to 115%. The expense rate includes 4% for reserves, an adjustment for higher insurance costs in Florida, and excludes property taxes.- -61- The PET concluded an income proforma analysis using ADR of $104.54, Occupancyat 71.5% and expenses of 81.5%. Capitalization rate of 8;5%.plus millage of 1.52154% supports an overall rate of 1.0.02%. The Initial Value is indicated at $4,121,939, less PPE. The PA PPE of $671,078 supports the real estate value of $3,450,861. The Just Value would include a FS adjustment for cost of sale at 15%, supporting a Just Value of $2,933,231. REBUTTAL The PET provided comments on the lack of market information for newly opened facilities, where these motels do not sell as newly constructed properties, and the PA market sales are representative of stabilized properties, not new properties without stabilized occupancy. Additional comments were made about the cost of construction and cost impact on market participants. The PET indicated that market participants do not acquire this type of property based on cost,.but are purchased based on income potential. PPE comments were made by both the PA and PET. The PET indicated that their values should be adjusted for PPE utilized by the PA, as the PPE amountwas not available to the PET. The PET included additional comments that none of the PET income analysis took into consideration any impact from Covid-19. That all analysis considered appropriate market expectations.forthe subject .property as of January 1, 2020. PA rebuttal - had additional comments about the adjustment for non -stabilized rent. The PA questioned the stabilized occupancy timing of the subject considering the affiliation with Marriott. The PET reiterated that they are asking that this rent loss information be disregarded in the income analysis of the subject. E. Magistrates analysis and finding of facts presented: The Magistrate finds that there is a difference between ADR that is achievable for a hoteilmotel property versus the asking rate. This concept is similar to asking price versus value. Any price can be asked, but may not be achieved and does not represent potential value. Use of typical ADR, occupancy rates, and expense ratios are appropriate in valuing hotel properties when actual Information is not available due to the newness of the facility. Professionally accepted appraisal practices include valuing un -stabilized income producing properties Was Is" and "at stabilized"with. an amount of risk and time involved in achieving stabilized income potential in an un -stabilized. property impacting value. The subject property is new, opened one month as of January 2020, and does not have a history of stabilized income potential. The PA and PET have provided analysis of the subject property as stabilized, with the PET withdrawing their information to achieve stabilized occupancy. Therefore, the Magistrate will review the information provided by`both the PA and PET regarding the preponderance of evidence in development of Just Value in compliance with FS Section 193.011 and the impact of the subject income potential as of January 1, 2020. The PA provided three approaches to value for the subject. The Magistrate concurs with the PET that the PA market sales are not highly comparable with the subject. Additionally, the indicated mean sale price is related to the 100% sale price of the sales, with no adjustment for cost of sale; The PET provided sufficient information to question the credibility of the. market sates used; and that these market sales are not a valid indicator for value of the subject property. -62- Cost Approach by the PA supports a potential cost new of the subject, utilizing Marshall and Swift Cost guide, but does not provide any market information that would support the market sale price of the improvements as they would be impacted by external obsolescence until stabilized occupancy is achieved. The value utilized for the subject land is not the same land value as the PA Indicates in Just Value' assessment plus cost of sale, or as reported in their additional Information at $365;904. The PA Income analysis utilizes an ADR of $122 per night. The Occupancy Rate is estimated at 55%, Expenses are estimated at 70% of EGI. The ADR is based on asking room rate on the subject web page. The PA did not provide market support for the subject ADR. occupancy rate is not supported by PA market data. Expense ratio isnot supported by PA data. The Cap Rate at 11:5% is higher than indicated by the PA market sales (which are potential rates derived from listings), or other PA information. The ADR, Expense Ratio, Occupancy Rate, and Cap Rate.used in the analysis appear to be arbitrary, not related to the subject or its competitive market, with no justification for the application of these benchmarks. The market support information provided by the PET does support some of the PA information, but. the overall PA Income Analysis is compromised by a lack of justification for the basic information utilized. The PA indicates a lower Just Value for the subject than indicated by the PA income, cost, or Market analysis, but does not quantify how much lower the Just Value of the subject should be. The only conclusion to be made is that a PA Just Value for the subject should be below the values indicated by the PA analysis. PET evidence - The PET provided income analysis for the subject based on anticipated stabilized ADR and occupancy rates from comparable market hotel information. ADR of $104.54 is supported by the subject running 3 month, the Comp Set $118.70, Fort Pierce/Port St. Lucie $115,99. Occupancy for the Cop Set is reported at 71.5% for 12. months and 67.1 % Fort Pierce/Port St. Lucie running 12 months. RevPar for the subject is indicated at $74.75, Pt. St. Lucie $77.88, and Comp Set $84.85. The subject ADR and RevPar is slightly lower than the Pt. St. Lucie comp set, and lower than the immediate area comp set, but supported by the subject winter rates which are expected to be higher than the yearly rate. The PET expenses are adequately supported at 81.5%, This expense includes insurance adjustment for Florida, 4% reserve adjustment, and does not include the expense of property taxes. The PET loaded Capitalization Rate is used at 10.02%, which Includes 8.5% Cap rate plus 15.2154 millage rate. The 8.5% cap rate is supported for suburban cap rates for stabilized properties for 111t and 2"11 Tier select -service hotel markets. The PET cap rate is lower than the PA cap rate, which provides fora higher value based on the potential income. The PET Value based on the income approach, and supported by market information, is indicated at $4,121;939. The PPE as indicated by the PA of $671,078 provides a value of the Real Property of $3,450,861.. Based on the information provided, the PET indicated 100% Market Value of the subject real estate is adequately supported at $3,450,861. The PET supported that considering the 15% cost of sale adjustment, as indicated by the Property -63- Appraiser, Wesley Davis for all use codes on the DR -493 Adjustment made to recorded selling prices of Fair Market Value in arriving at Assessed Value. Sec 193.011(8) and 192.001(18) Florida Statutes Rule 12D-8.002(4), F.A.C. the subject Just Value is indicated at $2,933,231. The. Just Value for the subject property is supported at $2,933,231 based on Florida Statute 193:011 Factors to consider in deriving just valuation, including: (1), present cash value of the property, exclusive of reasonable fees and cost of purchase; (7) Income from property; and (8) net proceeds of the sale of the property after deduction of ail usual and reasonable fees and cost of sale. Magistrate Conclusion: in conclusion the PET preponderance of the evidence supports a reduction in Just Value for the combined properties to $2,933,231. After both parties were given the opportunity to be herd and all evidence is taken into consideration, the Special Magistrate finds that the Property Appraiser's Just Valuation methodology, although complying with. Section 193;011 F.S. is overcome by the Petitioner. The. Petitioner's evidence provided a preponderance of evidence that the Property Appraiser's valuation does not represent Just Value. There is competent and substantial evidence in the record to establish a revised value. Therefore the petition is GRANTED. Conclusion of Law: The. Property Appraiser did establish a presumption of correctness, which has been overcome by a preponderance of evidence provided by the Petitioner. The Income Approach provided by the Property Appraiser is not compelling .because of a lack of market support for ADR, expenses, or Cap Rate. The Market. Sales do not represent adequate market indicators for the subject. The Cost Approach is not supported by market Information to establish appropriate rates of depreciation. Additionally, there is no reconciliation for the final value assessed to the subject and no adjustments indicated for cost of sale. The Petitioner information is more compelling for the Income Approach, with adequate market support for ADR, RevPar, occupancy rates, expense ratios, and OAR rates. In the .petition process the burden of proof is on the Petitioner. In this case the Petitioner has overcome the presumption of correctness. The preponderance of evidence indicates that the subject is over assessed and that there is sufficient, relevant, credible evidence on the record to determine,a property assessment. Based on F.S. 193.011 the Petition is GRANTED, with primary conditions based on Sections 1;, 7, and 8. -64- SPECIAL MAGISTRATE APPLICATION INDIAN RIVER COUNTY 'VALUE ADJUSTMENT BOARD APPLICANTS MUST MEET QUALIFICATIONS OUTLINED IN FLA. STAT.J.12U31L 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 lien of an application. Application for: ❑ Attorney Special Magistrate C Appraiser Special Magistrate for... ❑ Real Property and/or;E]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; ❑ 9 to 20 hours per week; 21 to 30 hours per week; [] 31 to 40 hours per week. Name: Stephen J l3oyle MAl Home Address: 285 Riverway Drive Vere Beach FL 329§3 Mailing Address: 595 21" Street Suite 200 Vero Beach, E 31R ' 960 Business Name: Boyles & Dt ke Inc. ___.. Business Address: 595 2 t" Street Suite 200 Vero Beach FL 32960 _.�.. Phone:_ �.�..�e-..._.�.�. ...�.w..._..._ ...�ustrJess�?i2_?�$-7577............_.._______.._-��..__... Fax: E-mail: in e@3b µlgo?1c_ e.. 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 more written pages of original material. It' you have seivcd as a special 1113istratc 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 http:lldor.nlyflorida.com=dor:�propertv/v-,ib`trainine.html. 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 ll: it f q Valid Through: 11'24.2.2.,.._.. Provide number of years of experience you have in the area of real property valuation: 37 ..._,........ Describe experience, and number of years you have in the area of tangible property valuation:_.__,,,_,__ Page 1 v01'13'2015 -65- SPECIAL MAGISTRATE APPLICATION INDIAN RIVER COUNTY VALUE ADJUSTMENT BOARD (APPLICANTS MUST MEET QUALIFICATIONS OUTLINED IN FI,A. STA 1, � 194,03 1. Educational Background See Attached 2. List any experience and/or specialty for the following property types: PROPERTY TYPE DATE 10,11993 EXPERIENCE/SPECIALTY Residential Real Pro a Sec Attached J Commercial Real Property See Attached Ta,�gible Propeq See Attached Other leasespecify) See Attached 3. If you currently or previously have served as a special magistrate, please provide the municipality or county and dates served. Brevard County 2020 - --- St Lucie C!2unly 20,02.2003 & 2004 4, have you ever been dismissed, terminated or denied appointment as a special magistrate for poor or improper performance? 0 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 taxi taxation, tangible personal property or real property appraisals. I have testified in numerous anneals in Martin. St Lucie Indian River and Brevard counties,. Mike Umphrev 772-226-1478 — Indian River Property Assessors Office Billy Auton 772-22G-1478 — Indian River Progeny Assessors Office 6. Are you willing to accept the Value Adjustment Board established schedule of fees? 2) Yes ❑ No if no, please indicate your schedule of fees to be charged the board on a one-hour basis. 7 Explain your leve f knowledge and experience with computers and list the applications you are familiar with, including Axia. I have Axia. Word, Excel for mnny_vears. 1. List each organization, recognized by the real estate appraisal industry or the professionals in.thatfield, in which you are currently or have previously been a designated member: ORGANIZATION DESIGNATION Appraisal Institute MAI DATE 10,11993 _._.._..... MEMBER4 32473 J Page 2 v0 1/13/20 15 -66- SPECIAL MAGISTRATE APPLICATION INDIAN RIVER COUNTY VALUE ADJUSTMENT BOARD tAPPLICANIi S lvtt ST MEET QUALIFICATIONS OUTLINED 1N t'LA. $---r I�. r 124,911-D 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: Have you ever been disbarred, suspended or received any other disciplinary action from any organized association, or from the State of Florida? t� 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 ofthe counties to whichyouu are applying: NONE 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. Quail Valley, however it would not create a conflict If 1 personally know the petitioner I would withdraw. Pursuant to r1a. Stat. § 194,035, a person cannot serve as a special magistrate if hefshe 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 0 No If yes, please provide details: _ _... The undersigned certifies, under penalty of disqualification front consideration, that each iter contained in this application, or any other document f urnished by or on behalf of the applicant is true and complete as of the date it bears. The undersigned authorizes lite Value. Adjustment Board to obtain infbrmalion from other sources to verify each item contained herein. The undersigned acknowledges that, if selected, helshe will follow> all requirements and mandates of law in fu?filling the duties ofspecial magistrate. Si nater of Arc „lidnt __._� Date: 6/25/21321 g PP tgphen J. Bovle __....... _-_ Printed Name of Applicant Page 3 0111312015 -67- Terri Collins -Lister From: Terri: Golliris-Lister Sent: Thursday, July 15, 2021:9:39:AM Tot Terri Collins-ai;ster s U k jest: FM (External). MAI Cert n -68- -69- t� 3 S O f n* ` W ry O ui LU Ln M w� F v LU CN po O t!7 �g a s . a t1i � �a�■ ownLLJ 3 3 k f ` o Vr .:, M3ft-., (oce774 jV�'i"zfga}«� cr- typ� $ *Z ui LLJ LL 4-j VJ J LA-tW�0. (� E u o S Z ro LL �1i a �, � i � d ��v�y/ 3 ze •� w/Y` �." .a, W "�R 'v' 3f� ,LU YT'� ��r; [ t� Coff, >` > uj iii H LLJ o Z LJ � > cy }= tY p - v o G W U '- 0 +� c uj O ra Qcn wn � c W 0 F- f t�_ o -69- BOYLE & DRAKE, INC. QUALIFICATIONS STEPHEN J. BOYLE, MAI Phone # 772=778-7:577 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 18`x', 1911 and 20th Judicial Circuit Districts and Federal Bankruptcy Court. Special Magistrate Service Served as a Special Magastrate for Brevard County Value Adjustment Board for Real Property for assessment year 2020. Served as a Special Magastrate for St. Lucie County Value Adjustment Board for Real Property for assessment years 2000 and 2001. Real Estate and Appraisal Education Right-of-way Evaluation and Acquisition, and Ileal 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 -70- BOYLE & DRAKE, INC. Other Real Estate Courses Taken Principles of Real Estate Analysis Real Estate and Urban Development Investment Analysis Financial Analysis Appraisal Itistruction and Rein ted 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 Sank, 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 -71- BOYLE & DRAKE; INC. Residential Properties Shopping Centers Special Purpose. Properties (Mines, etc.) Special Master for SLC Appraisal Review Experience (Tax Appeals) Subdivisions Vacant Land; All Types Warehouse Buildings Waterfront Commercial Properties Wetlands & other Environmental Sensitive Properties 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 (DEP) South Florida Water. Management District St. Lucie County Martin County .Brevard County Indian River County BOYLE & DRAKE, INC. EXPERT TESTIMONY & COURT EXPERIENCE (PARTIAL LIST). Lisa Reteigh Office of. Attorney General The Capitol PI -01 Tallahassee, CL 32399 850-414-3:821 Testified regarding the condemnation of a 2.12 acre oceanfront parcel Brian Rich Berger Singerman 125 South Gadsden Street Tallahassee, F1 32301 850-561-3010 Testified regarding the valuation of a mitigation bank Paul. Berg Clem Vocelle. &Berg PA 3333 20'6'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 20" St, Vero. Beach, P132960 772-569-1001 Testified regarding the value of residential properties John P. Leonard -73- BOYLE A DRAKE, INC. McElroy, Deutsch, Mulvaney & Carpenter, LLP 1300 Mt: Kemble Ave Morristown., NJ 07962 973-425-8855 Testified regarding the value :of condominium hotel units Andrew RAin Broad & Cassell 1 N. Clematis 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 -74- BOYLE && DRAKE, INC. GENERAL REFERENCES FOR APPRAISAL SERVICES Wells Fargo Mark Bennett, MAI 225 Water Street Enterprise Tower, 211 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 I E. Broward Blvd, Ft. Lauderdale, Florida 333.10 561-653-2157 Bank oi':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, FL 33872 863-485-1179 Northern TrusfBank Evan English 755 Beachland Blvd. Vero Beach, Florida 32963 772-492-1115 -75- BOYLE & DRAKE, INC. South Florida Water Management District Wayne Lewis, MAI, Review Appraiser 3301 run Club Road West Palm Beach; Florida 3340E 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 SF Willoughby Blvd Stuart, Florida 34995 772-287-4444 Additional references available upon xequest -76- BO'YLE 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 CommerceBank 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 FloridaWater 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 -77- Boyle & Drake, Inc. CONTINUING EDUCATION COURSES COMPLETED Standards of Professional Practice Pari A, 8 &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 ManagementDepartmentAnnual 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 USPAP1aw Update Appraisal institute Analyzing Commercial Lease Clauses AppraisaLlnstitute, Florida State Law & USPAP for Steal Estate Appraisers -78- 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 FREAB.ACE South Florida Water Management Appraisal Seminar National USPAP Course Appraisal .Institute Eusiness Practice andEthics Appraisal. Institute Subdivision Valuation: Comprehensive Guide to Valuing Improved Subdivisions Appraisal Institute Appraisal .Institute. Rates, and Ratios: Making sense of GIMs, OARs,.and DCFs Business Practices and Ethics Appraisal Institute, Fort Lauderdale, FI Income Capitalization Approach American Bankers Association!Appraisal Property Tax Assessment Appraisal Institute, Maitland, FI Florida Law.Update for Real Estate Appraisers Appraisal Institute, Ft. Myers, FI Florida Supervisor/Trainee Role & Rules Appraisal Institute, Ft. Myers, FI Valuation of Detrimental Conditions Appraisal Institute, Tampa, FI Loss Prevention Program of Real Estate Appraisers Appraisai institute, Orlando, Fl Understanding the new. Interagency Appraisal and Evaluation Guidelines"..Appraisal CONTINUING EDUCATION COURSES COMPLETED (Continued) -79- Boyle & Drake.; Inc. Analyzing Tenant Credit Risk and Commercial L.ease.Analysis Appraisal institute, Orlando, I'I Fundamentals: Of Separating Real, Personal Property, and Intangible Assets Appraisal Institute, Orlando, FL Trial Components: Recipe for Success Appraisal lnsfitute, Maitland; FI Marketability Studies Six -Step Process & Basic Applications Appraisal Institute; Maitland, FI Litigation Assignments for .Residential Appraisers Appraisal Institute; Maitland, FL Critical Thinking in Appraisals Appraisal Institute, Maitland, FL -80- building and an adjusted base cost from between $157 per SF to $166 per SF was utilized for the three different buildings. In the cost summary sheets provided on pages 17, 18 and 19 of the property appraiser's evidence, the replacement cost new of the improvements was indicated at $4,303,915 for building 1, $3,569,371 for building 2 and $5,330;948 for building 3, for a total of $13,203,344. Based on the dollar figures shown in each summary, including the open porches, screen porches, utility area and carports, not all of these figures summed to the total improvement value correctly. Based on the cost numbers shown on pages 1.7-19, the correct total improvement values were as follows: $4,503,049 for building 1, $3,630,714 for building 2 and $5,336,445 for building 3, or a total of $13,470,208. Adding land, valued at approximately $1,840,000, indicates a value by the cost approach of$15,3105000 or approximately $270,000 higher than shown on page 19 of the property appraiser's evidence at $15,043,000. The PA utilized the cost approach at $15,310,000 (corrected) or $157 SF and concluded the subject's market {just) value of $12,420,270 is reasonably supported. The admitted evidence was determined sufficiently relevant and credible to reach the preponderance of the evidence standard of proof, Rule 12D- 9.025 and 1213-9.027. It is noted that the just value of $12,420,270 is approximately 19% below the revised indicated value by the cost approach. It appears that the implied market (just) value of $12,420,270 did consider the eighth criterion per Section 193.011, FS. Summary of evidence presented by the petitioner: An appraisal of subject property was prepared by John Thigpen, MAI and Bradford Johnson, MAI from Integra Realty Resources. The appraisal was submitted and accepted in to evidence. The purpose of the appraisal was to provide a range of just value of the real estate for ad valorem tax purposes as of January 1, 2020. The appraisal indicated that the facility is an assisted -living, memory care facility with the original building constructed in 1986 per the property record card (testified to actually being constructed in 1968 as a hotel), with renovations and additions added in 2016 and 2019. The buildings contain 115 units and is a total of 106,333 SF of gross building area. (It is noted that the petitioner's estimate of gross building area included the porches, carports and utility rooms not just A1C -81- area.) The property was 92% occupied as of the data of value. The intended users of the appraisal report include Zon Management Inc. (the owner's) and the Brevard County Property Appraiser. The.definition of just value was provided from the Florida administrative code 1230 -1.002 (2). The three approaches to value were utilized to develop the going concern value. An allocation of value was provided to estimate the real estate value. The real estate value was used to develop the just value of the subject. property. The contributory value (market value) of the real estate only was estimated to be in the range of $10,594,662 to $1.1,782,312. An assessment ratio of 85% was applied to estimate the range in just value of $9,000,0000 to $10,000,000. The appraisal classifies the building as a "Class C, Multiple Residence, Elderly AFL structure of Average to Good quality" by the Marshall Valuation Service. (This differs from the property appraiser's classification of the building and quality of the building been rated as just "good duality".) The condition of the subject was rated as good overall and it.is noted that the facility was expanded and renovated in 2016 and 2019. The effective age was concluded at an average of 15 years with the remaining economic life of 35 years and a total economic life of 50 years. The highest and best uses was for continued use as a senior housing facility. In the valuation of the going concern, an income approach and a sales comparison approach were presented. The subject's rental -rate structure was compared to five local facilities that were all within 9 miles or less of the subject. The subject's assisted living and memory care rents were determined to be within the range of the comparables. Historical income and expense far years ending 2018 and 2019 were compared to the projected pro forma for January 1, 2020. The projected net operating income for 2020 was estimated at approximately S 1,835;000. A capitalization rate of 8% was utilized and indicated a stabilized value of $22,900,000 for the going concerned value of the subject property. Sales comparison approach was presented with six comparable sales of similar facilities within the state of Florida. The comparable sold between. June 2017 and August 2018. The comparables varied in age and size and included from between 34 to 189 units. The comparable sales indicated a range from $116,667 to a high of $292,900 per unit and a sale price per square foot ranging from $174 to $347. The sales indicated effective gross income multipliers from between 3.872 to 5.29 and overall rates ranging from 6.5% to a high of 7.81 %. -82- Based on the comparable sales analyze, the appraisal concluded between $185,0004195,000 per unit or a value range of $21,300,000-$22,400,000. Based on the effective gross income multiplier of 2.75 to 3.25 a range of value between $19,900,000 to $23,500,000 was indicated The appraisal concluded both units of comparison were well supported, weighed roughly equally and indicate a going concern value of $21,900,000. Again, to estimate the value of the real estate only, the cost approach was used. In the cost approach three comparable land sales were presented which range between $8.81 SF to $12.18 per SF. The appraisal concluded at $10.50 a SF or $1,840,000 for the land as vacant. This was similar to the property assessors estimate of land value at $10 per square foot. In cost approach, the appraisal utilized Section 12 page 20 from Marshall Valuation Service for Multiple Residences, Elderly ALF properties. The quality of the building was considered to be between "average and good" quality with an average of approximately $104 per square foot. To the base cost, adjustments were made for the sprinkler system, current cost and local cost multipliers. The adjusted cost was calculated at approximately $100 per SF. This was applied to the total building area of 106,333 SF for a building cost new of approximately $10,668,000. Site improvement cost for landscaping, signage, sidewalks, parking lot, etc, were added for a total replacement cost new of $11,278,000 or approximately $106 per square foot. Salt costs were added for financing, marketing and income loss during lease up, for a total of 1.0% plus entrepreneurial incentive of 15% for a total cost new of approximately $14,202,000 or approximately $140 per SF. In the cost approach summary, the total cost new was re -analyzed at both a 10% and 15% entrepreneurial incentive and indicated a range from approximately $13,600,000414,202,000. Depreciation was then subtracted. From the low-end of the cost new range, 36% depreciation was subtracted. From the high end of the range, 30% depreciation was subtracted. The result was a depreciated value of the improvements ranging from approximately $8,754,000 to $9,942,000. Land value was then added for a total estimate of market value of the real property that ranged from $10,600,000 to $11,800,000. The depreciated value of the FF&E was added at $710,000 for a final range from $11,300,000-$12,500;000. Because the FF&E is not included in the Real Property assessment, the value indications ranging from $10,600,000 to $11,800,000 or an average of $11,200,000 is applicable to this Finding. Again, an assessment ratio of 85% was applied to the -83- range of market value to estimate the range of just value from $9,000,0000 to $10,000,000. During testimony, the petitioner concluded to a just value of $9,500,000. Rebuttal: None Special magistrate's analysis and finding of facts: Both the PA and the petitioner agreed that the cost approach was the only approach necessary for a credible valuation of the real estate. Both used MVS for their cost information. The main variation between the two valuations in the cost approach was the PA used of good quality rating and a base cost at $170 SF versus the appraisal that used of an average to good d quality rating and abase cost of $104 SF. In addition, the appraisal used a different classification of the building type. In the property appraiser's evidence, the recent building permit information was provided. Based on the building permit information, the cost for building 3, which was built in 2018-19, equated to approximately $3,653,225 or $119 per SF for the 30,771 SF. It is not known if the estimated cost shown on the permits included soft cost. Assuming soft costs were not included and adding 25%, as indicated on page 49 of the appraisal submitted by the petitioner, this would indicate a total cost new for the building improvements of approximately $148 per square foot. When compared to the total improvement value as shown for building 3 on page 19 of the property appraiser's evidence, the total cost new including the open porches and extra features equates to $5,336,445 or $173 per square foot. As a result, it appears that the property appraiser's rating of the building as "Good Quality" has overstated the actual. quality rating. The appraisal's rating of the building improvements between Average to Good quality, appears more supportable. The replacement cost new in the appraisal's cost approach of $14,202,000 equates to $134 per square foot. Property appraiser established the presumption of correctness by a preponderance of evidence that the just value assessment was arrived at by complying with section 193.011 FS and professionally accepted appraisal practices, however, the petitioner provided a preponderance of evidence that the property appraiser's estimate of just valuation does not represent just value. However, the record contains competent substantial evidence that cumulatively meets the requirements of section 193.011 FS and professionally accepted -84- appraisal practices. Therefore, the special master has established a revised just value at $11,200,000, based on excluding the FF&E from the petitioner's valuation of the real property as discussed above. Althoughstated in the evidence submit by the petitioner that just value of the real estate represents 85% of the value allocation attributed to the real estate, no additional evidence was submitted to support the 85% reduction. Therefore, no additional reduction.was been applied. As a result, the revised estimate of just value, that was based on the evidence presented was established at $11,200,000. Conclusions of law for petition 2020-00564 Provisions of section 194.301, FS require that the just valuation standards of section 193.011, FS, which includes the eight criteria, must be followed regardless of whether the property was sold, the valuation approaches used, whether single property appraisal techniques or mass appraisal techniques were used. Based on the evidence submitted and accepted in to the record, the petitioner provided a preponderance of evidence that the property appraiser's just value does not represent just value' as a result of not fully considering the 51" criterion. As part of an administrative review under Chapter 194 Part I and III, F.S., a revised just value was established because the record contains competent substantial evidence of just value, that meets the necessary criteria and supports the just value .as of January 1. The establishment of the revised just value is authorized by law under section 194.301 FS 'an&as a result, it has been applied in this administrative review. The petitioner is granted partial relief. -85- SPECIAL MAGISTRATE APPLICATION INDIAN RIVER COUNTY VALUE ADJUSTMENT BOARD (APPLICANTS MUST MEET QUALIFICATIONS OUTLINED IN FLA. STAT. S 194.035) Please type or print. If more space is needed, attach additional sheets. Applicants may supplement their application with a resume. However, a resume cannot be used in lieu of an application. Application for: ❑ Attorney Special Magistrate Appraiser Special Magistrate for... ❑ Real Property and/or 0 Tangible Personal Property If appointed, how much time would you be available to conduct hearings and complete your recommendations? &,40([:] I to 8 hours per week; ❑ 9 to 20 hours per week; El 21 to 30 hours per week; El 31 to 40 hours per week. Name: a Ct ! l ud r eo— Home Address: SIS rt Mailing Address: Business Name: ' 1 d D✓ Business Address: 0-100 Phone: Home - Business/ Cell/ -$ Fax: 0allr% E -Mail: a, CV • 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 bearings, all applicants are required under Fla. Stat. § 1.94.035 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 http://dor..myflorida.com/dor/property/vab/training.html. 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 #: Valid Through: Provide number of years of experience you have in the area of real property valuation: �7y� Describe experience, and number of years you have in the area of tangible property valuation: 9 Yf?l� oCv Page I v01/13/2015 -86- SPECIAL MAGISTRATE APPLICATION INDIAN RIVER COUNTY VALUE ADJUSTMENT BOARD (APPLICANTS MUST MEET QUALIFICATIONS OUTLINED IN FLA. STAT. � 194.035) 1. Educational Background '05 0 rn 16 2. List any experience and/or specialty for the following property types: PROPERTY TYPE EXPERIENCE/SPECIALTY Residential Real Property Commercial Real Property Tangible Property e c.! Other (please seci 3. If you currently or previously have served as a special magistrate, please provide the municipality or county and dates served. a �//` )1'3 -'f - 4. l°4. Have you ever n dismissed, terminated or denied appointment as a special magistrate for poor or improper performance? o ❑ 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 y s,.o experience in ad valorem tax ti n, tangible p sonal property or real roperty appraisals.�7y:1 ef' ru yto G I 6. Are you willing to accept the Vaiue Adjustment Board established schedule of fees? ❑ Yes ❑ No If no, ple a indicate your schedule pf fees tp be charged the board on a on our Oasis. — e� ,e,c� 7. Explain your level of know leed/ge and ie/x(perience with computers and list the applications you are familiar with, including Axia. �� je �'1C(f �C w i l TL � ! f d 4^ se v 420. 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 # 2. Of those organizations describe any nossible conflict of interest that could occur or the annearance of a conflict of interest that may prevent you from fairly conducting a hearing: ,,. 9 aj Page 2 v01/13/2015 -87- SPECIAL MAGISTRATE APPLICATION •,�A' INDIAN RIVER COUNTY VALUE ADJUSTMENT BOARD (APPLICANTS MUST MEET QUALIFICATIONS OUTLINED IN FLA STAT. § 194.035) 3. Have you ever been disbarred, suspende or received any other disciplinary action from any organized association, or from the State of Florida? No 0 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: A0 Gly -e 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 he' n by ween the property appraiser and the property owner and taxpayer. 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 verb 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. LA� Date: - Signature of Applicant /� /� �frc�(CL i (XA "-eC�— Printed Name of Applicant Page 3 v01/13/2015 -88- INDIAN RIVER COUNTY VALUE ADJUSTMENT BOARD AND PAMELA B. ANDREA, A.S.A.; SPECIAL MAGISTRATE AGREEMENT (TANGMLE) 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 1.801 27th Street, Bldg "W', 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 -89- 0 B L E. Q i N CD L N O a` �" C o Q 0 Co m Q U N � � � . •O U)CLO • O N >+ (!) a = O U oM c a N E m N a p.� N 0 B -90- S c E. Q -90- 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 -91- 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 and Case Studies, 1993 ME 204 Machinery and Equipment Valuation: Advanced Topics and Report Writing, .1996 Uniform Standards of Professional 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 ABCs of testimony: Attorney Tricks and Witness Traps, 2020 Miami -Dade Junior College, Miami, Florida, 1967-1969 Katharine Gibbs School, New York, New York, 1969-1970 -92- -93- Service as Special Magistrate Bay County, 20.19-2020 Brevard County; 2010-2011, 2014-2015 Citrus County, 2009 Duval County, 2006, 2009-2010, 2013-2020 Hernando County, 2015-2017 Indian River County, 2010-2020 Leon County, 2016-2020 Martin County, 2015-2016 Miami -Dade County, 1998-2015 Nassau County, 2015-2020 Orange County, 2015-2020 Osceola County, 2015-2020 Palm Beach County, 2002-2020 Pasco County, 2015-2020 St. Lucie County, 2006, 2009-2020 Seminole County, 2015-2020 Volusia County, 2013-2020 -94- SP IAL MAGIB' P-ArE g �p NDEb"DECISION - to TPAVW Date ofLearing: 1.1//2020 Attendees: Special Magistrate.: Pamela --B. Andrea,.A.S.A. Tangible Personal Property Property Appraiser. Tangible,A-uditor Tangiib :Auditor Tangible Auditor Agent for Petittoner:, .-00 =Basic and Underlyiilx Facts " The subjects -of: the hea ii�.g aYe the Tangible Personal Property (TPP). of 36 ,various loc 't'axtfavets`ln'Clu.dlTlZ-. AMPM(2)i"..... .. ... .. ... ons and.. {a )3 comzzxenced and Special_ , agistrate gage a, short overview, of therules of procedure, admiuistmtive issues and op eningstatementnecwsary to conduct the hearing. (See RUIe I2b-�3=204(3) gnd (4} aiid 6' F.A.C` Both: parties'ale'iespoiisii�le;.for.presen'ting.relevant and credible: evidenee'to support;their.valuations" Afterreview,. t1ie: Bpe. cLal'lldagistraCe:must corisider�the weigkt of the evidence to a standard.of".proof under . 194.301 -and Rule a2t)- C25(3f (bj, =F:A C-; whioh is. _prepoftderai7iceof the-e`ndence . The PA and 2.gent agreed that all -of these petitions would be heard=togeth t and the. Lest�i?oriy and evidence. would be-:tYie satne;`with some vaAaUons ¢n Tl]e Agent requested a.copp of -the recording and. stated:that.he:vrout also be recording the- testimony The Speciai::Magisirate asked the Agen# .tb- clari#y:issueg. with regard to la of"evidence or :. iihd=aw. on certain petittitins' on the .list provided . by. fhe .'V. a3. The Ageht stated .that I� had evidence : submitted -=to is- withdrawn . TPAW,. is. withdrawn. The Cleric .wW prepare-. the . necessary paperwork on those -:petitions. Property Appraiser -(PA); The Property Appraiser (PA) indicated the Assessed Value for each: of. the -36 properties -being petitioned, The next issue is whether the: -PA established a pre=mption'ot: correctness. -jRule .12D--9.024(7), F:A.C: The assessed values per trim notice are as follows: ' Petition No. TP. Petition.No. TPS Petition No" Tp -t: Petition No. TP+00 400001OW Petition No: TP -10 Petition•No. fP-� -95- Petition No. TP- i'etition No, TP- Petition No, TP, Petition No. TP- petition- -No: TF Petition oto. TP- Petition. No. TP - petition No: TR Petition No. TP• Pedtiori No.: TP• Petitioin. No:'TP• Petition No; :Tp. Petition No.: d P: petition No. T.P. Petition No:'�P• Petition N'o= TP - petition No. TP: Petition No: TP Petition No:'PP' Petition No. TP. petition No. TP. Petition No. TP Petition No: TR Petition ivo:. TP - Petition No. TP Petitio No: TP - Petition No.'TP- Petition No: T.P- Petition- No. TP - Petition -No- TP- -96- �!) The preaeert tush volae. of the proP?r!J 'lnhici(; is rhe amduw.a wi(ting purchotar ivordd p§y tl'ivlllLg te7ar, psclnslae nj ,vam„ab/efrits a.,d.co,d �PweJeo?e•.3a c�h arlhr fmmadiau a4atvalier(thareojtrt a trmuaetran m m m;s 7exgrh: 51ncethesutij�etptbpertyfisctotsnId thebsitbarre�bl:to 1.ofF:5�93A1ftonte�t 'afiype9tltit�loak is simcet8sshbjeettty. Ba . Mlith_ aDypotgetteaTiMC1►aaet,ia:eseeuremioiictdu$t§ea�i�Dsottoerk�tpardtiptm r�wtdetecmiae�e .gnu. loo at component parts that are pt tt bfa >afgcr bttsiffess a ptit�e; tfie Perty. the totrinsfc vattit-0f ttie asaebT baing a>sesed absenteaberpeise volae: '!h! >a"3`ftei!i� b tnddssd to arrivemf a " . tiwntr/taxppYeti`vw the "1'ahg�Ibfe Personal'Praperty'I'ax.'fittnm _(t?RrQQ3j _ new sad dcpreetabed 3o�Yw ive st s prmertt t'Ash valise Of the assns Luing assessed :. . (11.. TA highestl ndbaai usa td wtitCh Jheproperry cur+ fie up?ete To be pul to the tniMedJale Jidsle ondJhe pretet�i rise of rfia property. tcbr+({ 2esv Conti irafib" the JovaYper+rtiSslbleusc fha propay. lnrJad+dB G4Y D%J� jsdFdel /barlalJaR ►oaol orstate load ttsEr�nlatl0ie orhlstdxcpr'arcon Ld'dirtmlCe dI!}'sopg*. . dnd cwrabr'srrcy►+��`rrheidi�. l. nerd rmrta iaeoessmP to arldeva tke h►gkeat otloT best iese :med conaidenng IIW' ma atothi!!t feetpased by (;0,, fve ."wm Jaw. ordtieanc+e �egulorioei resaivtJoei br procJdeedrionadop►dd4Y �+9fdQ9Q( or bgelrt� or ilii �oV�rrorxdtae rile prormorim+r orJudfdtal Crntfadon PrChlbttt ar- ttrtcts l6.drldopn?e d a h►rprevehien► 4f pr open}' its l>�ier+vtae oafhormed » Gv"eppikabtelav1Uedppitecbfagovdnme+�6lOodyrn>l�01IkeCouaorslwA+w?�YthePropai7}eppr4le?�v�/p.�..>ll�r�; eiacsdrve orda;.ordinmtco regaldtioiq--YeS'ohalon.oi-p'adamatran BGdgDts'Figpriisblg oe�eaftCFiJlenRatfo�MCgQiath>iF. _ . lam. ' nr: A7ormnrirm+: �pttite " `CTle ubjed .. . :Thessfijcct property i4a3 asirstetl In eitsurtta�t witll its rnrreot vse atm tffie n3s t5e tmltetdlfitC.. . • ' -property-was de5t�ned'to >rave.r sp�ttu.sssaa�-$s ca`rcut u3i is"wnslatzat_wtth Js isuipatc design-- ' (31 The loetit►att_ojaaidproperty vie 06..w6icL:miae7Wte: 'Tbe phuperry awner/ta=payer retaraad.ibe or# rt east o[ibe ii fbject P.+r P" locittcn pladt"#Yeosl. The g&Ouatz s.assibmed.baied oi[ t(ie teCaC�on wittitn ?itY. ` epreseut worth ' Tabl" a+tidevelaP l ons uootY. iFltirida:' . " (d) Thegaentityry otsae ofsoid pirtirperty; proPY vv; bi405 l : ' TheP*opY.Yer iratgrned the quantity. ufthe snbjeet (Sr ..The cosi of said pr.vper{yand rhe present.repldce*im yalae of mw"*Pdvem m'F the -T.-. - Thearfy .propowserifaxppyer etttrned the"otigittaltod of t60suLjixt jirApetty y[s t1R-aQS; - rej 1'be eotidM45w 4- Bald property: _ TheConrtty PtesentWorth?atrlaz teptesetita aompodlf6deQreciation ilietushm olall fonds"otpliytiesi deteriontioui7bnCttotaa]annLecLno�lal�4b�clneaice,und.afhartonuddetonol4fep4aota acstlutadieettHe• `,:..egtdp�paSt6rtndncny,Asfont`aaihee�afpmmCremeinsinp]Ece..iitrd�i�tut�bi:diefz#?tpsYcr.vffi.DR�OOS,tbe ' egotpment is i»asidetwd to be ie'tbricoo'naF dindFtion:. (7) The inwme from said pruperry and he subject prvp63 ty is a cOtieciion of comppnent per is that js part of alettstl tee eutetpTk 'lthe mfore. {neons! to ` the Indivfdnaf subjeM tiub bt tsoiaied..l l$eo," Yroni :lo t+rms4 i iii' . placed. - - - •- - - - (8) 'TYre net praceed9 of Zhe sale ojthe property :ds:rtceived byihe aeIIn• after dedraxlari of dl(ofthaysuaJ'end redsoitable . fees and costs of(heaale, tnchi4big {he miss. and erpzr & OfJtnl+ricrrg o»d c110wenCc �u aWattfonol or ►cul te►ms alI^+�+5 �rinrgenivaa 3iMarr rhe rtes proceeds gPrhe 3cte r�argy�pa8+ere urrlired: dtrecrly.ar irrdireeilyt (riYha ' " detvrmitiation ofju d vaitialiai of ied4y gf the sold pared w mry otiur pm�el imde Lha provtaiora,?fthia edroi�+he - : prapeery a pprciief for the Anne poses dJ such etarmfnbiFon ;andll ex�!(ede dry pwtlo>f ofdaCh Ad p: oeeedv arMbuwle Jo . poyerieids for lYairsa7mtd furnishJngs orether:eteatS ojP?fP'QPa+9'.. he assessedvslaecan uplatesthe.procxt d at-thesnbjectprapergritsoldandoperat{trgatitst,igee9t•anQttetiaseia." atxurdanceeitbfaetorl(xNWt)YS.193:Eili Thknecesbiiatc3ttitltlhe9ppsbjttistekvatgttrad€biMattMed.dader- a tate scenario thee! would bq iw ieerbsab aboO the atlgjnat cost..- bp:ihe oivdee(ts7tpsyef ifk�44dSS fot entrepreaEerislprothBad ::snyAmOdRted'eatgtir sione:$y>etyingon tdstorlcori;inat#ostauppNbdbYflk_ ' owi+er/tattpayet vis:Illi=49S netl-intrh�sie f sad cost sre+ioYiacfuded lfi iAe pi»perRy sppntiaety dstei mhratiod s! -value: _ -- - The PA stated that -the Courity's depr..eciation tables are customszed Fusin$: data 'from •the. CAivIA system; and 'assigned egwpirent codes By-using the"mean & xnediMsurvivdeveloped Yb assist in adjtiistirig far adil�tildnal obsolesCende This process }s perf(ii med yearly The PA stated that store fixtures are cuixeni3y being"reviewed;for additiona],obsnlescence :wuch rriaybe rinsed bn:ail dt the-rievii store openings arid; closings cliscussei m `fab 9b F; :the PA.of various resellers in the tri=county area 'i`I�e resellers state that the.egttiprme?]t they iceit?e IS 5-i0 year's old a3id that they base:.fheir:pricing-,o condition.;:riot The PA stated that the tables pi=e #laved arid' Dill: Tile .l?A out Ws The PtL gde�tioned rile Ag0it's request for a COVfD discussed further rile use,o re nted:articI . relatirig to.COVID.. The- 1.9 adjustment for economic obsoiescerrce. The PA-in Section G.p., PA stated..tlzat,the_.assessnieri . ,s ma . a-s of .Z% 1/2020 and therefore COVID wvdld not:have.an:effect rin the property assets ciirrengI .,under appeal: He stated The PA presented a concern with regard to the tea} ire urchased by that many of these, locations . ere p He also stated that has the historrcal cost oitkie assets buthas used an allocated i first in: int used.(original cost] to.de.veiop the their calciliationsr' Thas`tvould predte a:, . erence in the stacting:po assessment and tYie Agerit's requested-vahie. The-PA-discussed how- - ove 5eveia3 sites are reviewed fo1. trends anti rile effect on the couriiy's development of its:present :worth tabies, The pA presented:data.ncid discussed .the 1 arcieii case; where file Cjrcuit'C6urt. ArS was criticized ar1d.'tiie Appellate t✓ouxt reiiianded - the case Back regarding ttie eidence presexited gy (riow The P said that the court-:found :defectsr:iri metliddo�o verificahon:of arms length:transactions earl. quaritiiy of comparables fin order to eve opit8 value ..The PA iriCluded.a. backgoixizd deck on.l?eTSonnei through` unbiz Tk�e PA stated that the sales cla#a.is unreliable acid mirrors;what-used.:in-t ie Darden .ease 1'lie lyA fui'Eher stated"that• , the' tables that the Agent used are from The PA discussed las issues with the ata. are, as follows. 'listings ale not sales sellers are :settuig the new:•orig<nal cost, and lack of :1111 106- comparable sales to average (not lust'oiie) to show market °The PA read fine IAAO defm�tlori of-insrlcet value and rile sgles:comparison-approach`The PA a*ent;tliroiigh thea Comps-1 co�siparaliles and.depreciati(n calculations) and :raised iiidrvidu.al zluestions :with regard .to:, uanin7es an tyiies of items �3eing used :to establish ojo good = by y verification of.: age oi. asset =in:. corp;: date.:. ort. rile comp; lack' of shipping/freight/}ristaliation calculations, use of seller s: suggested. hat. price not manufacturer's pritiag; lack of ability to return the item and lack of er✓arrarehes :given tise oferent cafiacity cbirip's list prises;: when correct.size :was also indicaEed, on: the comp, use,.of MSl2P and: not }xsf, price;. and::differences.-, - descriptioris bf the asset vith . attachirtients The PA stated that > the-.riafia used: liy is not current; -which skews the.% goo ci`.calculatfori. The PA' used local . nIhOket data. from resellets'to assist in rile . developri'ierit of.addiiionai obsolescchi ,e yearly to County's tables,: Petition r/Agent: The Agent 5tated.:that 12ET A stands for' Remai;i g Fcoiiorrac Li% and ke rievelope$ an age/life,approach;: through mailtet data The evidence presented for m?a wgs ` transpo9ed. :-1'lie Agent. questadned ;the PA to show his evidenee.as to how the .means & Ynediari (CAl : calculations•.t ere made. The P.A stated-that D61k. is a guidelvne.-�Tjzhough tlze, egtlipmerit codes #dY= Coilitty, :rhe.pA.cau idenFify the original cost :age 3ife,'-disposals and mean & median:: The.eTs'.lablcs to_ the maflgct (auction's) fol pricing, yvIuch incIiiiies a.piemium,and shippmg Thz Agent asised'.the PA to sizow•liow Haat identifies obsolescence aiicl aohatis aliown,lr�-the CANIA;ystem to esiabTig2i eGiloinic bbsoleseeiace. The . PA responded "by'statrng=they review rile DR=405s for egmpFnenf rerrigvalS.. - bie..Agerit asked: if the PA . determined whether these'were. retire;i assets or:::diii.they go.to a secoridaiy ni3rltet .The PA stated chat, through speaking mnfh.tlie owners wheli;theq file;.I was deteYrriuied ?, iat tYie assets go bo.tile secoridaiY' market:: The. Agent then. r3iscussed ghdst assets. that .may str i be on _rhe books date being assessed The Agent stated that t>ie_PA s tables are iizortality:tables and are rrieasiirutg death of ail asset. ;The Agent explained low:ere is a sirrlilarity to Dt3R's andourxty tables 3secause file PA is using'tiie tleaih: of an asset to calibrate: -"The.PA. stated that tYiey are currently reviewing dais on.racking in order-.io reduce the life'frain:8.years to,3 years: The'Agent disCussed the d7ffeiet7ce in using local data:or i)OR's data. The:Agent also discusaed:xhe disposals made lzy'the restaurants aectin$ 2021 The'Agentstated that the PA has not incldded.,all iorins-oi'_obsoiescenCe ii his values: The=Agent cjoes'not'belleve. the PA. can claim that .ivs tables` include all forms of depreciation. T31e :PA :stat i that he -laas .to hely on the - Taicpayer reporting on:iIie.returri:. The Agent _stated Shat tfie=PA is.only measuring the.cleath of.Sh asset, 99- which is a mortality curve {table)` similar to .IVlat shall` 8s Swift, through local data.. 'f he Agent discussed Ii.The Marshall & ,Surift (Iowa" curves) tables :which 'do :not include sIl forals of ss4nn8 waa n °n sary and Agent also stated that. the background check on Mand the report.stioiild not:have been included ui the PA'S evidence he Agent sic#ed- the A is fam#Iy- owned". business.. The PA stated that: he could not find any..informaifiiaa haw, Previously .developed thea'_ own iTepiaCiation tables,:bti# now uses the data Tl?e .Agent Believes that -a. COVIN:ad1ustnaent ;should be'inclgded to the value b he did not. UP d it zri his value: request. the Agent, questz: -d the l*A data in Section relating to -reseller interviears. The Age.stated that the inforibation. lacks•the following date of contact, :correlation to PA's valtie,in the`snseiplace; how PA used, the data.`in their tables.(empirie2l tie); a_rid how: she dafass restricCecltb•groc ry 3 he Agent discussed the PA'5 descrigtioii .of how :tie l� and $ei . crYteria were applied using the sales comparison- approach. The Agent does not'.ibelieve-that tli� P fully descciibed ,hoW they arrived at thirir valves; recrievved the market data and it affected the TA's tables: 'Che PA stated tl�8t auctions are'evaltita#ed and es are reviewed_ salfor. iriclti sioris. Time Agent went to the market to create his: tables :The Agents tables. -ad not include assetablage schen in •. the deveioprent: stage; that is added after the fact:: -The, Agent believed the PA -Pias dCne ncifiliing to satisfy the: I st criterion .'Th Agent: also believed 'that, the PAs. tables are #riot ie3tty: tables :arid identical to Marshall & Sawift (Iowa Curves); vdhich do not include economic obs6 escm e: ` Tite aitieie disCtissin9 `use - and Abuse of, Iowa: Curves ::showed: concerns l l e Agent stated .that -the PA's tattles only. account: for piiysical.obsglescenee and fits appraise- Yuaihodoldgy aniy: looks- i the. ltical.irlort 3ity rates. 'The the Agent bel eved.'that the`p has not met-the'-stai►dai' set by the 1st and 6 criterion.in order for. the POA to retain. the presnn}ption of, cora ectness:. There was discussion between the:Agent:and the PA with:Tegatd to review- .. e 13R -405x, g�iost.assets, and the validify of comni pany reova s The PA stated-thatdsvvhy Site visits Were_aequesied. aiid they were riot permitted The :Agent_ sa'd .:site .t ours. permitted: The .Agent_;discussaii how -the .PA's data is skewed The:i'A clairnecl that there is not enough data out there:. The Agent.iiegan to read.aii ?rldusttY..- report from IBIS: Since this repots -was not . shared m the evidence exchange, the PA objected .fo ilie reading.. The Agerit reiterated that.there is an; active mafket. for store fi7�t11Yes: Section C in- the PA's exhibits includes the P,gent's evidence . The;Agent presented an Ex6ciltive SuMblaxY• discussing' the. following `PA's asspssmgnt not representing just value; etinsicieration° of .all -8 ,faaiors;. -. instifficient evidence to"stippori their opinion of just value complytrig Avith::professi0riaily 'accepted - g . pP Cour tie .recration appraisal .practices; iricltidiii and a 1 ' gall :forms of> obsolescence ui:;the ty - I� tables" the Agent.Useda.narket=based depreciation schedule (from >o arrrve'At.their.:vpiriions of - value; along with a 5P mapproach AsIhg the -.age/lrfe.Triethod. 3lie: Agent ;requested ori. additional economic obsolescence factor due:Yo COVID l9 wrist"evidence to sub§tantiate.the request. The:?igent's Executive 'Summary. also _ ncludett the .following . .a purpose of the .appeal company: profile; ,:property description; :.Iasi halite -defutitions froth various sources;, -Florida Statues (F� 1 ::8 , faetors; three. . approaches to'value how 10,* �xntli r', S 14.301 finditigs_iri. Darciea Case arid.otiier coiirt'decisions: . The Agent's=evidence also, stated that tiie PAA mttst:to lobi .to the inarlteit ah ;: show how:ufiti -standardd were . applied along with corisideratiori of ailJorms of,obsolescence:._.The Agent: stetted that,tiie PA;ha8.oi11y appiied.physical otisolesCetice Pages 14 22 of.the Agent's evidence drsciisseel the Mamhali &'SWift tables - and Iowa Curves: `Pa,& 23 of:fie Agent's evidence .presented the 5t rtdard:of Proof. for Administrative. Reviews. Pages 24-26 _ aie Agetit s evidence dr8ctisSed'the fblld�ng.: the .lynrderi of.2?f aof:-1�Yesi�u�pti°n of of .correctnem docUlnentatioil from l?A showing, ow the:tables were calctziatecl (market ConSideratiori or . economic 6­bsolescernce data); ASA; bOT2 acid;IP.AO-uiforinaEion;relatingio the valuu►g ofas8e#s in groups: developing trend lines -anti use.:'cif _third -party riiarltet:based depreciation schednies-`'.Thi AgenC.stated . that ASA is doing' a itscfiil. life study which -`rill incluiie: the, data The: Agent discussed how'Yhe data hes-been reviewed by ASA anti covers air forms o{ depreciation : fibe-Agent stated that contacted the buyers anti.. seller's : to corihrm the: data axil verify the zticlusibn of .anp warranties. The Agent assigns the asset Class and.uses'BiS index factors to establish *� 4cement.Cost New iI2CN). The Agent also .assign the . % go(Sd . frorti the -third -poi ty cieprepti ion schedule' to.:Oshis . Req` to Value • and.:REL. The. Agent `iiicluded a portion .-f.M of theair arket Egiiipriieht: 6Y102II1C .i3eprecxation - Schedules developed bq .The -Agent alsq.developed 'An-­0ge/life.value:(i I,) in support of his requested value. The.Agent stated the he always leave.a residual, ori -and never, goes to;zero. 'QUith regard to the }lgcnt'nsed the:cost,'ifoY adjusted, 1ie,ore any..retiietnents:. The PA stili believed "it vias ori allocated cbst; not histoncai; :that was provided to :them 'The Agent believed. -100- that may have. been from an' oid hearing. I`he tlgent steted the �Ounts shown ori the, retiim are fire sernC ag. what is on the state income The Agent. stated that the PA must deu1 scribe detail l ow the $factors are applied l3ecazise hiS has not occurred; :t'he PA has not uiet . actors 1, 5. or -in order`to achieve a presumption of borre�e�•: �= analysis 'that th6: PA performed =was' not -correldted -:m 'the assessmea# Tlseiefore,.. tiae ' PA has • iibt conformed to the requ tAbq$, wiotit stmerits irements of.� 194.301 The PA is using a qty for air forms of obsolescence The; PA stated thai he clad 1601 tti the mailrin through iitternet sales 8ttd J. considefed the data -.m their daprecaation schedule 'the Agent stated that the":Lhuti=party degTeci ti schedules -and comparable:dq' 6ilmtnii6on .{from ) dTB. va Ous'� -al fable t0 the jut sdictiori upon request. f%ie' Agent stated tliat iYie jtiirisdiction must pioyide flats -#o support their cstic� trona and adjustments.. The Agent ciiscuimea that. the tables are :b aged by. t% a .peers of tha PA. The Agent states that, pdas their tab%s azulually. '1 he PA gilestioried _h�irave oid Cosnparab%s been used m its calculations wid .requested iris name of triose peers .TTie Agent argi not divulge tho�.peers; other than that they are�in:n0ida:.-------- ---- ----------:.-.- The Agent's requested. -v PetitionNo: TP- Petition No. TP- Petifiori No. TP - Petition pto. TP- Petition No. TP - Petition -No.' '" TP. Petition No. TP- . Petition No. TP - Petition No'. TP- Petition -No,' TPS _ . - Petition No. TP Petition No. Tp-: Petition No.. TP- Petitioin'Nd. TP- Petition No::TP- Petition -No: TP_ Petition No. TP- Petition No: TP— Petition PPetition No. 'TP - Petition No. TP= Petition No. TPa Petition.No. TP -i -101- Petition No: TP.=i Petition -No. TP-+ Petition No. TP - Petition No. TP - Petition No. TP - Petition No. TP - Petition No. TP - Petition No. .TP- Petition No: TP. Petition N6.:'TI?= Petition. No- T'P- r Petition No: TP= Petition No.-•TP- Petitioii No. `CP- d1n Asper Rule i2A-9.1325(Ij; A.C.; .#he Specaal Magistrate shi M:rev'iew the evadenoe,'de�er�tiiiicwhetherthe evidence :is admissible, then -.admit, arfd consir3er tho evielenCe The first issue: is: whether the=. E'A ..estabiisiied , tiie: presumpiiori.'.of correctness -per F.S.; �=.134,301 by proving .try Ji preporrderaace of fine eviciertce that the.just value was t.by oomplping with F.S. . Then, the Petitioner must. prove' by. a.prepontierance bf the .evidence that- the P,4's; jtlst value dDes aot . represent just value or' -is at-t�xtranly' based on appraisal iiractices ; tt►av are different trout. sppia(sal practices generally applied by the PA to soniparable property ivithtrl t} e -wine cfiunty,: ._ All the eAdeiice:preseilted was admitted isito:the iecord,sais:descnlsed :above. The'PA.presented.riiultipie issues with the conzpaiables used to develop t11emarketideYxveri. lepreciiiiion. stiednies ielating age of.. the assets age;_ of cozriparables; - use _ of , artiy. _one comparable.- to.. eatabiiti- •the matl&t; - and attachments, ckipacities;; and pricing need fiam seller as -a "idew,Prioe'... For'ex=. 4.% e, doaiparab% fbr a Toyota forljt'is. a 21118: asset showin a rievi price and a, 2b14. asset fbr tiie`used.price. :A$ the -PA; indicated; the use: of oat comparable is."not a i3et�xiniiiant ;qf iriaiitet value:, Also, the: use of the fo&ft. comparison ui .tile % geoci calcu#adon skews the overaIl--groupfng calculation. `1'he •» comparables i3kI-ade listings - : of assets fi'orri some othgr ` comps iy's return, . wiihaut• : supportin mg . . docuentation. or clarification Theselistings,were also u$ed:'in the' °/a'good calculati6ns: 'The Agent . stated that, -his coir�p deferraines.what'asset c4egory aad:% gobd.factor is #o;be:appTied to: each line item. After reviewing tine evidence for each: -of a these pe'titions a Special ue&tiate-had ,sirniw questions, as the PA,- with regard . to the comparables used fn _2ievetap _the . : neirlaet-derived° ' depreciation schedules:: Che assessment is a of 1 / I j20 and matiy of the comparables`aate back to 2614. The. asset Iisting for the petition .does.nothave an asset _ziescXiption; tint ;a. DR -405: ' lPWB"by category with. a total dolFai atnourit by year. 'This tgfe of.ipoi$ Ioe.nof Tota -the PA.#o mAiae the appropriate life applications;_ The Ai'tett's spreadigheets:do,.inot "eleao delineate how.*the lives -or asset categories ;Rrere.detertniited:a id applied til tYie assets iii his.calcu3stio The 8peciid IvlagistraLe otind differences between the PA's original cost* Agent's orlginal"cost.- :The.Aggnt;used his-origi.nal c"t .figures in developing'hisrequested value: Tlie PA:noted'tiiffe epees in- lie vrigixisi cost.ori the 3)R-405 . and made adjustments`to ihe:total assessment, where necessary'he o`riginal,cost is ute ail by.Y)oth the'A nd the Agent to calcuiatg their'values. Some bf.the -PA: additions. i state _io:aa6eta -that were not included from previous years and. could nof:be adentified. as' disposed'. 't }i efore;. tiie FA has included:these arse g -102- SPECIAL MAGISTRATE APPLICATION INDIAN RIVER COUN'T'Y VALUE ADJUSTMENT BOARD (Al'I' ;ICANTS MUST MV:I I' QljAl-IFICA'I'IONS OtJ71.,INI' .) IN i'1_::1. STA--. j 194,035) Please type or print. .1 f store space is needed, attach additional sheets. I)l7lic ants umy stipl*lnent their application vviih ti resume, However, aTBsume cannot be ifsetl in hen t1f an application. Application fur: ❑ Attorney Special Nlagistrate Appraiser Special Magistrate liar.. ❑ Real Property and/ot•._„�'Pangible Personal Property If appointed, how much time would you be available to -conduct hearings and complete.your recommendations? ❑ 1 to 3 hours per week; 9 to 20 hours per week, ❑ 21 to 30 hours per week; ❑ 31 to 40 hours per week.. e e Name: hlomc Mailine Busines Busines Phone: Fax: ..7 a Documentation to support membership in proressional organizations listed below under Organizations. • A writing sample, which mays consist of an opinion letter or other business-related documentation that. contains one or mor written pages of original material. If 1'ou have served .iii a )pedal magistrate previously, please submit .t rQoritmended decision as your s,annple. :Do not submit a copy .of an appraisal as a writing sample. • Prior to conducting hearings, all applicants are required under Fla. Stat. § 194.03.5 to eerki'ry completion of the current year training provided by the Department of Revenue. To obtain the training, go online to the Department's website atcom=='"dorinro23jrtv.yablirainii2 .litml. Return your completion certificate to the VA13 clerk. Page 1 v0`171312015 -104- VrJ; e SPECIAL MAGISTRATE APPLICATION INDIAN RIVER COUNTY VALIL)I? ADJUSTMENTBOARD OA:RD (APPI-ICANTS MUST' ;�tff;'T Qt.l,Al.;11'`1CATI]ONS 0011INED IN KA -STAT.', 194-0-5) 1. Educational Back ;round ti �l;�dorr,>tt�t rAPri (I. A) L 2 '44W.) 2. List any experience and/or specialty for the following property types: PROPER'TN' TYPE EXPERIENCE/SPECIALTY Residential Real Property yORGANIZATION Commercial Real Property ',Jtdriot cS Doi,&mPiwiol inAL ifAk Tangible Property i tumor `u1 Other ( please s %ecify) If you currently or previously have served as a special magistrate, please provide the municipality or county and 4. Have you ever been dismissed, terminated or denied appointment as a special magistrate for poor or improper performance? g No ❑ Yes (please explain) 5. I..:ist 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 t taxation. tangible person l property or real property appraisals. t _ �� _. c l.. 2p �t_ rUttS,.2'r '�L fUtpia� � tcir� ` gP-no ,eycdwi,4om . Comer vrt I LA -.-,y, vv an klef- 6. Are you willing to accept the Value Adjustment Board established schedule of fees'? R Yes © No If rio, please indicate your schedule of fees to be charged the board on aone-hour ba•is. 7. Explain your level of knowledge and experience with computers and list the applications you are familiar with, including Axia. 1. List each organization, recognized by the real estate appraisal industry or the professionals in that field, in which you arc currently or have previously been a designated member: DESI(:,'NA"['ION DATE MEMBEMt ft yORGANIZATION ......... Cog I 2. Of those organizations describe any possible conflict of interest that could occur or the appearance of conflict of interest that may prevent you from fairly conducting a hearin-: Page 2 011113/2015 -105- o iyr6r£ i SI UXIAL MAGISTRATE APPLICATION IND[A:N RIVERCOUNTY VALUE ADJUSTMENT .BOARD (APPLICANTS 011 I'LINf?D iN FLA—'STAT, ']O,I Q ) Have you ever been disbarred, suspended or received any other disciplinary action, From any organized association, or from the State.of Florida? X No ❑ Ycs (please explain) 4. List any personal or business relationship you have ever had with any officer or employee of theoffice of the property appraiser, of iccof the clerk_ol'the circuit coum, office of the county attorney or the valise adjustment. board of any cif the cciuntics to which you are applying:. 5.. List any clubs, organizations, associations, or other entitiesto which you belong.or participate. in and in which a possible conflict of interest could occur or the appearance of con lietof interest might arise that would prevent you fioi» fairly conducting the hearing between the property appraiser and the property, owner andJaxpayer. Pursuant to F la. Stat. § 194,035, a person; cannot serve as a special :magistrate if he/she is an elected or appointed - official :of a comity, a taxing.jurisdiction, or the state: is an employee cif a county, a Taxing jurisdiction, or'the state: or in the sante tax year that he/she services the Board as a special magistrate, represents a party before the Boardiin any administrative review ofprop ty bites. Are you an elected or appointed official or employee of a county, a taxing jurisdiction, or the state'l.0 Yes No if cs, please provide details: The uiulersigneol cerlr/ies' under venally of rlisduolif.cation.,fi-am co nsidercttion, that each itent co nlainecl in this al) plicatldn, or an1v other tlocuinenl fiirnished br' or on behalf Rf the cy)plicam is trite and complete as gfdhe- date =it bears. the IU d6 ,-.ISi ne(l auth<' izes 7lie a`ahle f (I ustmenl Boarcl to obtain nlformution,i•oll o1hei- s'od reas to verify each stem conialnu(l h(wein, The-unclersigneel acl(nowle(kws that. 7fseleue(f he,sho wi l./b/l'lJw all i-e+quirements:find mandates of'haliv ip-MI-11 'ng the ' te. cafslaecial inatrislrole: t C.` Cate: C 7� Sigttatttre of ,1p alicani Printed N tine of Applicant Pne, 3 N,01/13/2015 -106- ALEXANDER F. RUDEN, ASA Accredited Senior Appraisej- Certified General Real Property Appraiser Business and Intangible Asset Valuer PROFESSIONAL QUALIFICATIONS For over fifty years Mr. Ruden has worked in the areas of corporate finance, mergers, acquisitions, income and/or property taxation, insurance placement / proof of loss, cost segregation analysis., and fixed asset accounting matters relating to the appraisal / valuation of tan-ible and/or intanolble assets. Services have been completed for the purposes of acquisition accounting, Ad Valorem taxatioll'. allocation of sale or purchase, bankruptcy; construction cost scorcoation; debt and/or equity I tn t:� restructuring, eminent domain- equitable dissolution: estate matters: I'dir value accounting: federal and/or state income tax compliance and/or planning; financing or refinancing, leasing, ng, sale / leaseback or sYndication-, fixed asset control and information systems, insurance damage disputes, placement or proof ol.'loss; purchase or sale off assets. Mr. Ruden either directly prepared, supervised, and/or contracted for these services relating to the appraisal / VaWati011 of business enterprises, specific intangible assets, land, land unprovernents, buildings and structures, machinery and equipment, furniture and fixtures, electronic data processing equipment, office equipment, .heavy equipment, rolling stock, inventory. and so forth. fie has served as account manager during the installation and/or restructuring / migration ofn11111crous accounting, insurance, and taxation fixed asset systems. Prior to founding Southeast Appraisal, during his business career Mr. Ruden. was employed as an appraiser and as an account executive by A. Frank Ruden and Soil (son being his father), Industrial Appraisal, Marshall and Stevens, AmericanAppraisal, Valuation Research, and Arthur D. Little Valuation. He has a workino knowledge in the disciplines of accounting, appraising, sing, engineering, finance, taxation, and organizational psychology. EDUCATION Mechanical and I"'lectrical I-.noineenng: Villanova University (2 years) Electronics/Radar Trainingf1'echnician: U.S.N'LC (3 years) - Bachelor ol.'arts — Accounting: Rutners University Graduate School of.Business Administration: Rutgers University (75% course work completed). Appraisal Courses: American Society of Appraisers, Appraisal Institute, and the Institute, of Business Appraisers PROFESSIONAI,.. AFFILIATIONS Accredited Senior Appraiser (ASA), American Society of'Appraisers, Machinery & Technical Services (M&TS). Basic Industry. Initial Certification 1970, Recent Recertification 2018, Appraisal Review and Manafernent (ARM). Z7 Initial CertiFication 2008 LICENSING Georgia Certified General Real Estate Appraiser, No. 003680 (.1996) -107- CLIENTS SERVED BY ALEX RUDEN AND/OR SOUT.11EAST APPRAISAL AETNA INSURANCI:-`COMPANY AISIN HOLDINGS OF AMERICA AMERICAN STUDIOS, INC. ARAUCO USA ARTHUR ANDERSEN &- CO. BAE SYSTEMS BELI—SOUTH BLUE BELL BtJRE,AU:OF NATIONAL Ai:,'I-AIR.S BURLINGTON INDUS'I'RIES BURROUGHS W'I',.' . LLCOME CORPORATION CAP -SNAP, INC. CARILION I-JEALTI I SYSTEMS CARRIER CORPORATION CITY OF BAL111VIORE, MARYLAND CITY OF PETERSBURG, VIRGINIA CHUBB INSURANCE CLAY COUNTY, FLORIDA COCA-COLA COMPANY COCA-COLA BO'T'TLING OF NEW YORK COLONIAL CIRCUITS COLONNXS SHIPYARD. INC. COMMON WEALTIJ OF VIRGINIA COMMONWEA-1-11 I 01 --VIRGINIA DOT COMPTRONIX. INC. CONE MILLS CONSO PRODUCTS. INC. COOPERS & LYBRAND CP INDUSTRIES CROWN ROYAL DISTILLARY DEL MONTE DELOITTE &TOUCI-IE DIAMOND RUG & CARPE. I'MILLS. INC. DISNEY CORPORA'f'ION DORSEY TRAILERS DYNALECTRON ELLIS & EVERARD PLC ERNST & WHINNEY ERNST & YOUNG EXIDE ELECTRONIC'S FACTORY MUTUAL (FM GLOBAL) FEDERAL HOUSING ADMINISTRATION FtREMANS FUND FULLER-PEISER GENERAL ADjt,.JS*I"i%,IENT'.Bt-)IREAt,'j GEORGIA PACIFIC GIANT PORTLAND CE`l%/[EN'I' GOULD, INC. GREAT AMERICAN GROUP HARTFORD INSURANCECOMPANY HAZE'LTON LABORATORIES FlE.lNRICO COUNTY, VIRGINIA IJERCULES CORPORATION JiOME INSURANCE COMPANY I MERYS NORTH AMERICA INSURANCE CO. OF NORTH AMERICA INTERNAL REVENUE SERVICE INTERSTATE COMMERCE COMMISSION JAMES RIVER .PAPER. KING & SPALDING KPMG PEA'.1- MARWICK LIGGE'll'GROUP IVIARRIOTT CORPORATION MARS CORPORATION MARTIN N4ARIETT'A McDONALD'S \14cGRAW-HILL, INC. MCI COMMUNICATIONS, INC. iMcLEAN TRUCKING MI.LLER TELL. INC. MR. BOSTON LIQUORS NEW JERSI:`Y DO'.l.' NUCOR,, INC. OWE.NS CORNING I,'lAPERPAKPRODUCTS, INC. PARKS SAUSAGE PEARLSJJNE DISTRIBUTORS PENNSYLVANIA DOT PENSIONBE'NEFF]" GUARANTY ASSO. PEOPLES DRUGS PERDUE, INC. PREMIERE COMMUNICATIONS, INC. PRICE WATERIJOUSE COOPERS 1)R.INCETON CARPETS, INC. PRt,)DENTIAL INSURANCE COMPANY PSYCHIATRIC INSTITIJTES OF AMERICA R&S STRAUSS REYNOLDS METALS RHODES, INC. R,l REYNOLDS ROMANOFl- FOODS, INC. ROPER INDUSTRIES ROYAL GLOBE INSURANCE COMPANY RUSHTON INTI,*%RNATIONAL RL,JTGERS UNIVERSITY SAFEGUARD INDUSTRIES SAIMUEL MANU-TECHINC. SANDOZ CORI". SARA. LEE --- HANES GROUP SCHAEFFLER GROUP USA, INC. -108- SCIENTIFIC ATLANT..,'k SIMPLICITY PATTERNS SOUTHERN TEA /'I*E'f*I-EY TEA SPRING MILLS STERLING WINERY SUNCORP VALUATIONS SYNDER'S LANCE. INC. SYNDER'S OF HANOVI':R 'TARGET CORPORATION TI: XFI TOUCHIE ROSS TUNE-UP CLINIC TURNER BROADCASTING COMPANY TYCO INTERNATIONAL, UNION CAMP CORPORATION UNITED STATES STEEL 'UNITED STATES FIDELITY & GUARANTY UNIVERSAL LEAF TOBACCO US AIR I tJSA.NET VULCAN MATERIALS CORPORATION 'AlINN DIXIE STORES INVESTMENT BANKERS, CORPORATE FINANCE, ASSET BASER LENDERS,. LEASING FIRMS, LOAN GUARANTORS ALLIED CAPITA I., AMSAVE CREDI"I" CORPORATION ATCOMMERCIAl.. .BA COMMERCIAL, CORPORATION BANK OF BOSTON BANK SOU'lli BARCLAYS AMERICAN BARNETT BANKS OF FLORIDA BRANCH BANK AND TJWST BT COMMERCIAL CORPORATION C&SBANK CARLYLE GROt-JP C.HASE COMMILE.RCIAL CORPORATION CHEMICAL BANK CHRYSLER COMMERCIAL., CREDIT CIGNA FINANCIAI.., SERVICES CIT CREDIT GROtjPS CITICORP INDUSTRIAL CRI�DIT CONTINENTAL 11-LIN101S ECONOMIC DEVEI-ONNIENT ADMIN. E.F. HUTTON f`.VERGREEN RESOURCES .FARMERS 1-101,01] A.Dik"11NISTRATION B&I FEDERAL DL POSIT CORP. FINALCO FIRST NATIONAL BANK, OF ATLANTA FIRST TENNESSEE 13ANK FIRST UNION COMMF.'RCIAL CORP. FLEET FINANCIAL., FORSCH CORPORATION FORSTMANN-LIII "LE GENERAL ELECTRIC CREDITCORP. GENSTAR CA1111"Al., GMAC BUSINESS CRE"DIT GREYHOUND FINANCIAL HELLER FINANCIAL SERVICES HIBERNIA NATIONAL BANK 113M CREDIT CORPORATION ITT CAPITAL FINANCE ITT SMALL BUSINESS CREDIT IRVING COMMERCIAL CORPORATION J.C. BRADFORD MARINE MIDLAND BANK MI RRILL LYNCH MNC COMMERCIAL CORPORATION MONY FINANCIAL SERVICES NATIONS BANK NCNB INV ES]"MENTBANKING NORO-MOSELEY PENSION BENEFITGUARANTY CORP. RAYMOND JAMES CAPITAL REGIONS BANK P\I--ISOL*LJ'f'10'i",,' TRUTST CORPORATION ROBINSON-HUMPHREY COMPANY, INC. SECURITY PACIFIC BUSINESS CREDIT SEIAWIMUT CREDIT CORPORATION SOUTHEAST BANK SOUTHERN NA11ONAl... BANK OF NC SOUTHTRUST BANK SMALL BUSINESS ADMINISTRATION STANCHAR'I'Bt. ISIN ESS CREDIT STATE STREET BANK STRATEGIC INVESTMENTS STRINGEIR, WYA^I"T & WILLIAMS SUNTRUST BANK TEX'rRON FINANCIAL SERVICES THE BRECKINRIDGE GROUP VIRGINIA NATIONAL BANK FELLS FARGO BUSINESS CREDIT WESTINGHOUSE CREDIT CORPORATION -109- 30 UT EAST APPRAISAL 3350 Riverwood Parkway, Suite 1900-1.9077, Atlanta, Georgia 30339 Phone: (770) 883-6987; Fax: (866) 839-7887 E -Mail: Webpage: wwrr-.scapl)val.coni BRIEF .H STORY OF THE FIRM. Objectives, Business Style, Staff and Associates Southeast Appraisal was formed by Alex Ruden in 1988 to provide multi -disciplined (financial, real_ property,machinery and equipment, and inventory) appraisal and valuation services to firms and individuals located primarily in the southeast United States, gond by extension nationally and internationally. Cost. Segregation and Fixed Asset Accounting implementation services .are also a significant element of our practicer. Serviceshave been completed for the purposes of acquisition accounting; Ad. Valorem. taxation; allocation of sale or purchase; bankruptcy; construction cost segregation; debt and/car equity restructuring; eminent domain, equitable dissolution; estate matters; fair value accounting; :federal and/or state income tax compliance and/or planning; financing or refinancing, leasing, sale / leaseback - or syndication. fixed asset control and information systems; insurance damage disputes, :placement or proof of loss; purchase or sale of assets. Appraisal / valuation reports are completed for individuals, partnerships. corporations, the SEC. the IRS, other governmental. agencies and entities, major national ('Bio 4) and regional accounting firms,law practices, financial planners, major / regional bunks and commercial lenders, and investment banking firms. Our lousiness style is to thoroughly comprehend the direct and indirect ramifications. of the appraisal / valuation- prgject. We then a=nalyze and review the relevant- value concepts and service levels, eo:nsidering the relative costs and benefits, with our clients. nrough this process, we provide the appropriate level of multi -discipline or single discipline service in a professional and timely manner, for an equitable fee. Certain staff members and associates are listed below (years experience in parenthesis): John B. Alien, CPA. CI l , CVA. financial, BS -Accounting/ Economics, .Indiana University (20) John Chapman, Jr.. MAI. real property, 13BA-Finance, Georgia University, MI3A:-Emory University (25) Mark Daynnan. CPA, ABV. CVA, financial, BA -Vermont University (25) David Gichne.r, ASA; CFA. rn,&e inachinery broker, industrial contractor (35-), has Vegas located Ryan Kinahan; ASA, CPA, m&e, BS International Business and Finance-EIon University ('10) Larry heDtic. AEA, rnachinery and equipment, machinery broker (25) Steve Noble, MAI, real properiv, BS Ag. Econ -NC State, MBA -Wake Forest University (25) J -inn -Reinhardt, financial investnnent banking/financial, AB Econ -Princeton. MBA -Harvard (25�) Alex Ruden, ASA, financial, real property, m&e, BA Accounting-Villanova and.Rutgers University:05). Shelby St. John, valuation modeling, BS -Florida -State University, M'S -Georgia State University (1'5) We are looking forward to be,iang of assistance by generally discussing appropriate appraisal / valuation alternatives. as well as addressing relevant procedures and. strategies for your specific service application. Business Enterprise and Iniangible Asset Valuations; Roil Property, Machinery/Equipment anti Inventory Appraisals; Feasibility Studies, Solvency opinions, Fairness opinions; Reviews o.f Appraisals/Valuations-of others _110- - 111- — -- —F—) FAh Curreni 56arch Criteria Sewchl-astl,iamc.Ruasn WHAT OO APPRAISERS Alexand.er Rude,n, ASA, ARM Address Phone City State: (:6nir*y, unlia Sloss Re, g—t�"' Last Name ;Jexander iluden. Ask,-_ sk,I qLI Machtnm& Technical. spedawes lAach'111.61y'a. rzquipmen! AlliMa GA 'United Alexand.er Rude,n, ASA, ARM Address Phone 0 fma.an Anpmis-., F,-,rWg Cc4rxany unlia Sloss Email .GEORGIA 1 REAL ESTATE .COMMISSION GEORGIA REAL-ESTATE APPRAISERS BOARD FILL OUT 7VE, FOLLOWING,F . IELOS AND.CLICK OfSEARCH: 0 fma.an Anpmis-., F,-,rWg Cc4rxany Fine an h>crtiCtnr. Last Name y= N"! 71'r ,ASA Membership Card Member 10: 395! Discipline: ARK NITS Member Sl"':0412411900 Expires � 10311:2021 lvImb&shIp Card Alexander Ruden., .,ASA, ARK A il S f pp Signature: litips://ivww.appraisers.(irg/eservices/,�sa-iiiemt)ei-sliip-,c,ird Page it of I 4/ 12/2021 - 113 - Arnencary Society oiAtipraisers Providing Value Worldwide The American Society of.Appraisers Society's mandatory Reaccredlitation-Prograrn and has complied with its continuing education requirements, as set forthin the organization's Constitution, Bylaws and May 1.3, "2023 114- REAL ESTATE PRAISERS BOARD :. - ALEXANDER FRANKLIN RUDEN 3680 IS AUTHORIZED TO TRANSACT BUSINESS:I Nd GEORGIA AS A CERTIFIED GENERAL REAL, PROPERTY APPRAISER THE PRIVILEGE.AND RESF+,ONSIBILITIES.OF THIS APPRAISER CLASSIFICATION SHALL. CONTINUE IN EFFECT AS LONG AS THE APPRAISER PAYS REQUIRED APPRAISER FEES AND COMPLIES VtIITH ALL OTHER REQUIREMENTS OF THE OFFICIAI CODE OF GEORGIA ANNOTATED,-CHAPTER:A3-39-A. THE APPRAISER.IS SOLELY RESPONSIBLE FOR THE PAYMENT OF ALL FEES ON A>TIMELY BASIS. D. SCOTT MURPHY JEANMARIE HOLMES Chairperson KEITH STONE WILLIAM A. MURRAY JEFF A, LAWSON Vice Chairperson -115- ------------ 'ALEXANDER FRANKLIN RUDEN 0 3680 Status ACTIVE -END OF RENEWAL, 0913012021: :CERTIFIED GENERAL REAL PROPERTY -APPRAISER THIS -LICENSE EXPIRES IF YOU FAIL TO PAY RENEWAL FEES OR IF YOU FAIT. TO COMPLETE ANY - REOUIRD E;)UCaTION IN A TIMELY i,AANN[R- I ). S y VIR saeorgia -Real :stat Ct>rnn;iSsi�n - Real .,' !! 1 ;;, -, Sute 1000- Inlent-ationa) Tower 829 Peachtree Sreel. N. E. -.Atlanta. GA 30303-•IG05 LYNN DEMPSEY ' Real Estate:CorottligAtoner .D.� W:: 1234032"0376065 C ...., r U1 > -i o D 'ALEXANDER FRANKLIN RUDEN M ]'] Z:'- U 3600 D_(0 _- ACTIVE END OF RENEWAL - Status 0913012621 -O x,r CERTIFIED GENERAL ' REAL PROPERTYAPPRA D (0 x -O a � .v I HiS LICENSE EXPIRES IF YOU FAIL TO PAY IF YOU FAIL TO COMPLETE Q RENEWAL FEES OR RED MANNER: REOUI EDUCATION IN A TIMELY , State nlC rry'3' - Real Estate Commission Suile'1000 Inl'nlatlonal T,)wcr > Z' 229 PL 0Afe Styr• f N.P. A laru.a GA 30303.1505 LYNN OEMr?SEII Real.Ealale Commisslonur' 1' z 12340326403751305� -115- -116- tr r -I CL .n CL c ; ;? ct C.1 ai E 7j 0 (U F3 c:D tA cz: ct) V, cl zi S COO 7:3 :n. 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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 referred to as "SPECIAL MAGISTRATE"), on WITNESSETH: (hereinafter WHEREAS, the BOARD needs the services of a Special Magistrate for the purpose of taking testimony at hearings, and snaking 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. 11 Page -126- FLORI04' 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 thirty (30) calendar days of the conclusion of testimony of any case; d. Making a verbatim record of the proceedings and preserving any documentary evidence submitted for consideration. 1.2 SPECIAL MAGISTRATE shall be responsible for complying with all federal, state and local rules, regulations, statutes, laws or ordinances, regarding payment for his services under this Agreement, and any reporting requirements there under. SPECIAL MAGISTRATE agrees that he/she will not display or distribute business cards or otherwise advertise his/her business while serving as SPECIAL MAGISTRATE for the BOARD. 1.3 During any hours SPECIAL MAGISTRATE provides services to BOARD, SPECIAL MAGISTRATE shall devote his/her full time and effort to the services being performed for the BOARD. SPECIAL MAGISTRATE shall truthfully and accurately maintain all records and make such reports as the BOARD may require. SPECIAL MAGISTRATE shall comply with all requirements of Chapter 119 F.S. 1.4 The BOARD Clerk shall provide the SPECIAL MAGISTRATE the names of real and personal property owners contesting assessments upon execution of this agreement and after said names are known to the BOARD Clerk. If after review of the names, the SPECIAL MAGISTRATE finds that there may be the 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. 21 Page -127- 1.5 The SPECIAL MAGISTRATE shall conduct all hearings in accordance with Florida Statutes, Chapter 194 and applicable Florida Department of Revenue Rules and Regulations and the BOARD'S Internal Procedures. 1.6 The SPECIAL MAGISTRATE will avoid all ex parte communications with taxpayers or Petitioners and representatives of the Indian River County Property Appraiser's Office. ARTICLE 2: FEES 2.1 The BOARD shall pay or reimburse the SPECIAL MAGISTRATE the fees and expenses set forth in Exhibit "A" attached hereto and incorporated herein by reference. ARTICLE 3: TERM OF SERVICE 3.1 The term of this Agreement shall begin on the date of this agreement and shall continue until the later of (1) conclusion of the Value Adjustment Board hearings and issuance of the BOARD'S final decision, or (2) the termination, expiration or cessation of all appeals of remands to the Indian River County Property Appraiser or the SPECIAL MAGISTRATE, or reconsiderations directed to the Board. Hearings before the SPECIAL MAGISTRATE pursuant to §194.032(1)(a) F.S. shall begin not earlier than 30 days and not later than 60 days after the mailing of the notice provided in s. 194.011(1). Hearings shall be held from Monday through Friday beginning at 9:00 am with the last scheduled hearing beginning at 2:00 pm each day. The SPECIAL MAGISTRATE shall prepare in writing his/her findings of fact, conclusions of law, and recommendations to the Value Adjustment Board. Time is of the essence in this regard (as more fully specified above in Paragraph 1.1(c)), because the Value Adjustment Board intends to meet as soon as possible after the completion of hearings. SPECIAL MAGISTRATE shall notify the BOARD Clerk of any scheduling conflicts so that they may be resolved in a timely manner. 3.2 This Agreement may be terminated by either party, with or without cause, by written notice to the other party of the termination. Such termination shall be effective immediately upon receipt of such written notice but the BOARD may condition the effective date of such termination upon the SPECIAL, MAGISTRATE'S performance of any duties or services hereunder. However, no termination for cause will be effective unless the defaulting party is first given ten (10) calendar days after receipt of notice of termination in which to cure the cause for termination. 3.3 In the event of termination, SPECIAL MAGISTRATE shall be entitled to compensation for services rendered through the effective date of termination. All finished or unfinished documents prepared by SPECIAL MAGISTRATE shall become the property of the BOARD and shall be delivered by SPECIAL MAGISTRATE to the BOARD immediately upon the effective date of termination. 31 Page -128- 3.4. The Special Magistrate shall make Special Magistrate's recommendation to the VAB, including findings of fact and conclusions of law, within thirty (30) calendar days of the hearingdate of anypetition. In the event the Special Magistrate fails to make Special Magistrate's recommendation within the aforesaid thirty (30) calendar day period, the VAB may, in its sole and absolute discretion, not pay the Special Magistrate all or part of the Special Magistrate's fee or compensation for that petition and, in addition, the Special Magistrate shall become liable for and shall pay to the VAB liquidated damages of $50.00 for each day or portion thereof beyond the aforesaid thirty (30) calendar day period until delivery of the recommendation to the VAB Clerk. The Special Magistrate agrees that the liquidated damages mentioned herein are not a penalty but are stipulated damages to the VAB and said sum of $50.00 per day shall become immediately owed to the VAB, with said sum being hereby fixed and agreed upon between the parties hereto, with each .of the parties recognizing the impossibility of precisely ascertaining the amount of damages that will be sustained by the VAB inconsequence of a failure to comply with this paragraph, and the parties desiring to obviate any question or dispute concerning the amount of such damages and the cost and effect of such failure to comply, have taken these elements into consideration in fixing and agreeing upon the amount to be paid by the Special Magistrate to the VAB. The Special Magistrate authorizes the VAB to automatically deduct all liquidated damages from any payment owed to the Special Magistrate. ARTICLE 4: METHOD OF BILLING AND PAYMENT 4.1 SPECIAL MAGISTRATE will maintain a record of time for his/her performance under this Agreement and shall submit billings for payment of services actually rendered on a monthly basis to the Clerk of the Board for processing. Billings shall provide the nature of services performed and shall include a summary of any amounts previously billed and credits for amounts previously paid. Special Magistrate shall spend a reasonable amount of time on each matter, subject to review by the BOARD. It is expressly agreed that the BOARD shall not pay the Special Magistrate for more than five (5) hours' time on any matter, without the express written consent from the Clerk of the VAB. 4.2 SPECIAL MAGISTRATE acknowledges that each billing must be reviewed and approved by the BOARD Clerk or the BOARD'S designee. Should the BOARD Clerk or the .BOARD'S designee determine that the billing is not commensurate with services performed, work accomplished or hours expended, ,SPECIAL MAGISTRATE shall adjust billing accordingly. However, SPECIAL MAGISTRATE shall be entitled to payment of any portion of a billing not in dispute. 4.3 The BOARD shall pay SPECIAL MAGISTRATE'S billings in accordance with Section 218.70 through 218.79, Florida Statutes, the Florida Prompt Payment Act. ARTICLE 5: STANDARDS AND CORRECTIONS 5.1 SPECIAL MAGISTRATE shall perform or furnish to the BOARD his/her professional services in accordance .with the generally accepted standards of Special Magistrate services and in accordance with any ......... _ 41 Page -129- �ORI04' laws, statutes, ordinances, codes, policies, rules and regulations governing Special Magistrate services hereunder. 5.2 SPECIAL MAGISTRATE shall, without additional compensation, correct and revise any errors, omissions, or other deficiencies in his/her work product, services, or materials arising from the negligent act, error or omission of SPECIAL MAGISTRATE and/or as requested by the Legal Counsel to the BOARD. The foregoing shall be construed as an independent duty to correct rather than waiver of the BOARD'S rights under any applicable statute of limitations. The review of, approval of, or payment for any of SPECIAL MAGISTRATE'S work product, services, or materials shall not be construed to operate as a waiver of any of the BOARD' S rights under this Agreement, or cause of action the BOARD may have arising out of the performance of this. Agreement. 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 51 Page -130- �LORI04' 9.1 This Agreement shall be governed and construed in accordance with Florida law. In the event litigation arises involving the parties in connection with this Agreement, venue for such litigation shall be in Indian River County, Florida. ARTICLE 10: INDEPENDENT CONTRACTOR STATUS 10.1 SPECIAL MAGISTRATE is an independent contractor and is not an employee, servant, agent, partner or joint venture of the BOARD: The SPECIAL MAGISTRATE shall be solely responsible for the taxation and payment of taxes on all compensation for services rendered and any reporting requirements. 6 1 P a g e -131- 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 VALUE ADJUSTMENT BOARD OF INDIAN RIVER COUNTY, FLORIDA , Chairman VAB Approved: July 21, 2021 WITNESS: Attest: JEFFREY R. SMITH, Clerk of Circuit Court and Comptroller an ATTACHMENT: Exhibit "A" Approved as to form and legal sufficiency: Michelle Napier, Esquire, Legal Counsel to Indian River County Value Adjustment Board 71 Page Deputy Clerk -132- r G �LORI04' INDIAN RIVER COUNTY VALUE ADJUSTMENT BOARD AND «First» «Last», «Title» SPECIAL MAGISTRATE AGREEMENT EXHIBIT "A" ARTICLE 2: FEES 2.1 The BOARD shall pay the «Title» SPECIAL MAGISTRATE at the rate of «rate » per hour for his/her services. SPECIAL MAGISTRATE shall be paid for a minimum of four (4) hours of his or her time for each day the SPECIAL MAGISTRATE is scheduled and reports for hearings. 2.2 The Board shall not reimburse the Special Magistrate for office supplies expended or consumed during the rendering of the Services described in the Agreement. 2.3 The Board shall not reimburse the Special Magistrate for travel time, expenses, and costs of performing the services during the rendering of the Services described in the Agreement. -133-