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Home My WebLink About07/21/2021 (VAB) eitivEIN JEFFREY R. SMITH, CPA, CGFO, CGMA ; Clerk of Circuit Court & Comptroller Clerk to the Board and Value Adjustment Board 1801 27th Street 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 VALUE ADJUSTMENT BOARD (VAB) ORGANIZATIONAL MEETING MINUTES COUNTY ADMINISTRATION BUILDING "A" A2-511 WEDNESDAY, JULY 21, 2021 @ 1:30 P.M. The Value Adjustment Board (VAB) of Indian River County,Florida,met on Wednesday,July 21, 2021 at 11:30 a.m., in the County Administration Building, 1801 27th Street, Building A, Room A2-511, Vero Beach, Florida. Present were Commissioners Joseph E. Flescher and Joseph H. Earman; School Board Member Dr. Peggy Jones; Business Citizen Member Todd Heckman; and Rick Wykoff, Homesteaded Citizen Member. Also present were VAB Attorney Michelle Napier(participated by Zoom); Clerk of the Circuit Court and Comptroller Jeffrey R. Smith; Chief Deputy Clerk Ryan Butler; VAB Clerks Terri Collins-Lister and Randi Wardlow. Present from the Property Appraiser's Office was Billy Auton. 1. CALL TO ORDER Chairman Joseph E. Flescher called the meeting to order. 2. INVOCATION-Clerk of Court & Comptroller Jeffrey R. Smith Clerk& Comptroller Jeffrey R. Smith delivered the Invocation. 3. PLEDGE OF ALLEGIANCE-Commissioner Joseph E. Flescher Chairman Joseph E. Flescher led the Pledge of Allegiance to the Flag. Value Adjustment Board Organizational Meeting Minutes- 2021 Tax Year Page 1 July 21,2021 3.A. ADDITIONS TO THE AGENDA ADD: Approval of the Second Final Meeting Minutes of May 26,2021 ON MOTION by Commissioner Earman, SECONDED by Citizen Member Heckman, the Board by a 5-0 vote approved the addition of the Approval of the Second Final Meeting Minutes of May 26,2021 to the agenda as Item 7.B. 4. ELECT CHAIRMAN AND VICE CHAIRMAN, PURSUANT TO F.S. 194.015 The Chairman Shall Be A Board Of County Commission Member 194.015 of the Florida Statutes "There is hereby created a value adjustment board for each county, which shall consist of two members of the governing body of the county as elected from the membership of the board of said governing body,one of whom shall be elected chairperson" Chairman Flescher opened the floor for nominations for Chairman. MOTION WAS MADE by Commissioner Earman, SECONDED by Citizen Member Wykoff,to re-elect Commissioner Flescher as Chairman of the Value Adjustment Board for the Tax Year 2021. MOTION WAS MADE by Citizen Member Heckman, SECONDED by Commissioner Flescher, to elect Commissioner Earman as Chairman of the Value Adjustment Board for the Tax Year 2021. There were no other nominations for Chairman. Chairman Flescher CALLED FOR A VOTE and the Board, by a 3-0 vote (Citizen Member Heckman and Chairman Flescher abstained) approved to re-elect Commissioner Flescher as Chairman of the Value Adjustment Board for the Tax Year 2021. Chairman Flescher opened the floor for nominations for Vice Chairman. MOTION WAS MADE by School Board Member Dr.Jones, SECONDED by Chairman Flescher, to elect Commissioner Earman as Vice Chairman. There were no other nominations for Vice Chairman. Chairman Flescher CALLED FOR A VOTE and the Board, by a 5-0 vote approved to elect Commissioner Earman as Vice Chairman of the Value Adjustment Board for the Tax Year 2021. Value Adjustment Board Organizational Meeting Minutes- 2021 Tax Year Page 2 July 21, 2021 Chairman Flescher thanked Citizen Member Heckman for his reign as Vice Chairman and for his years of service to the Value Adjustment Board. 5. INTRODUCTIONS & CONTACT INFORMATION A. Introduction of Board Members/Board Clerk Introductions were made by all present. B. Board Members list and designated Board Clerk's contact information l For information only, no action required. 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 VAB Clerk Terri Collins-Lister recalled at the May 26, 2021 Value Adjustment Board Meeting,the Board voted as a best policy and procedure,that every five(5)years would advertise for Attorney to the VAB. Ms. Collins-Lister stated the VAB advertised and received no applications. Attorney Napier expressed her interest to remain as the Attorney to the VAB. ON MOTION by Vice Chairman Earman, SECONDED by School Board Member Dr. Jones,the Board,by a 5-0 vote approved the renewal of VAB Attorney Michelle Napier's Agreement,Pursuant to DOR Rule 12D-9.013 (1)(C). 7. APPROVE VALUE ADJUSTMENT BOARD MINUTES A. VAB Final Meeting Minutes of April 15,2021 6-10 B. VAB Second Final Meeting Minutes of May 26,2021 Added ON MOTION by Citizen Member Heckman, SECONDED by School Board Member Dr. Jones, the Board, by a 5-0 vote approved the VAB Final Meeting Minutes from April 15,2021,and the Second Final Meeting from May 26,2021, as written. 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. Value Adjustment Board Organizational Meeting Minutes - 2021 Tax Year Page 3 July 21, 2021 A. VAB Resolution 2021-1 11-12 ON MOTION by Vice Chairman Earman, SECONDED by School Board Member Dr. Jones,the Board, by a 5-0 vote approved the Value Adjustment Board Resolution 2021- 1, setting the filing fee for the 2021 petition filing period, as presented, and pursuant to F. S. 194.013. 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 ON MOTION by Vice Chairman Earman, SECONDED by School Board Member Dr. Jones, the Board, by a 5-0 vote approved the appointment of Attorney Claudette Pelletier as the primary Attorney Special Magistrate, and James Haynes Davis as the Alternate,for exemption,classification,assessment difference transfers,and tax deferral hearings for the VAB 2021 tax year. 10. SET THE RATE OF PAY FOR ATTORNEY SPECIAL MAGISTRATES Rate of pay for Attorney Special Magistrates is $125.00 per hour. ON MOTION by Citizen Member Wykoff, SECONDED by Citizen Member Heckman, the Board, by a 5-0 vote approved a rate of pay not to exceed $125.00 per hour, to be paid to the Attorney Special Magistrates for the VAB 2021 tax year. 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 VAB Clerk Terri Collins-Lister gave an overview of the Special Magistrate candidates for the 2021 Tax Year. A discussion followed with Billy Auton from the Property Appraiser's Office on whether there would be an increase in the number of petitions filed for 2021 because of the impact COVID-19 had on businesses. Value Adjustment Board Organizational Meeting Minutes - 2021 Tax Year Page 4 July 21,2021 A discussion ensued on whether it would be a conflict having Stephen Boyle serve as a Special Magistrate since he was a well-known Appraiser in the County. VAB Clerk Terri Collins-Lister acknowledged that Stephen Boyle met the qualifications to serve as a Special Magistrate on the VAB. She commented that Mr. Boyle had represented petitioners who had appealed their assessments before the VAB in the past. He was aware and agreed to recuse himself from hearing appeals from previous clients, clients represented by his son, or to recuse himself from hearing appeals on properties he had previously appraised. The VAB sought and received Attorney Michelle Napier's opinion regarding Mr. Boyle representing the VAB as a Special Magistrate. She stated it was the Board's duty to avoid a conflict and the appearance of a conflict. A discussion followed concerning the VAB being completely transparent, avoiding the appearance of a conflict, and making sure that Special Magistrates recuse themselves if a member of their firm represents an appeal of a property in the County in which the magistrate serves. A discussion followed on Stephen Neill and Terrie Peltier serving as the Special Magistrates for the 2021 Tax Year. VAB Clerk Terri Collins-Lister pointed out Ms. Peltier was restricted to hear only Residential Real Property appeals. ON MOTION by Vice Chairman Earman, SECONDED by School Board Member Dr. Jones, appointed Stephen Neill as the primary and Terrie Peltier, as the alternate for Appraiser Special Magistrate for VAB 2021 tax year. UNDER DISCUSSION, Citizen Member Heckman asked if Vice Chairman Earman would consider amending his motion to include Juliana Young as an alternate. School Board Member Dr. Jones expressed her concern on having Juliana Young as an alternate. It was suggested to appoint Stephen Neill and Terrie Peltier as the primary Special Magistrates for the 2021 Tax Year and for the VAB Clerk to come back to the Board if there was an increase in the number of petition filings and an alternate Special Magistrate would be needed. MOTION WAS AMENDED by Vice Chairman Earman,SECONDED by School Board Member Dr. Jones, the Board, by a 5-0 vote approved to appoint Stephen Neill and Terrie Peltier, as the Appraiser Special Magistrates for the VAB 2021 tax year 12. SET THE RATE OF PAY FOR APPRAISER SPECIAL MAGISTRATES Value Adjustment Board Organizational Meeting Minutes- 2021 Tax Year Page 5 July 21, 2021 Rate of pay for Appraiser Special Magistrates is $125.00 per hour. ON MOTION by Citizen Member Wykoff, SECONDED by Citizen Member Heckman, the Board, by a 5-0 vote approved a rate of pay not to exceed $125.00 per hour for all Appraiser Special Magistrates for the VAB 2021 tax year. 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 ON MOTION by Vice Chairman Earman, SECONDED by Citizen Member Wykoff, the Board, by a 5-0 vote approved the appointment of Pamela Andrea as the Special Magistrate for Tangible Personal Property hearings, and Alex Ruden as the alternate for the VAB 2021 tax year at a rate of pay of $125.00 per hour, with a maximum reimbursement of$100.00 per day for lodging, plus mileage at the State approved rate. 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 VAB Clerk Terri Collins-Lister reviewed the proposed changes to Section 3.4 of Article 3: Terms of Service adding liquated damages clause. ON MOTION by Vice Chairman Earman, SECONDED by School Board Member Dr. Jones,the Board,by a 5-0 vote approved the revisions to the Special Magistrate Contract and authorized the Chairman to execute a contract for each appointed Special Magistrate on behalf of the full Board. 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 (11)(D), 12D-9.019(5), and 12D-9.021(6), and (7). Value Adjustment Board Organizational Meeting Minutes- 2021 Tax Year Page 6 July 21,2021 ON MOTION by Vice Chairman Earman, SECONDED by School Board Member Dr. Jones,the Board,by a 5-0 vote approved to designate VAB Attorney Michelle Napier to make the determination for all good cause reviews on behalf of the full Board,pursuant to DOR Rules 12D-9.015(11)(D), 12D-9.019(5), and 12D-9.021(6) and (7). 16. DESIGNATE THE VAB ATTORNEY TO REVIEW ALL SPECIAL MAGISTRATES' RECOMMENDATIONS FOR LEGAL SUFFICIENCY. ON MOTION by Citizen Member Heckman, SECONDED by School Board Member Dr. Jones, the Board, by a 5-0 vote approved to designate the VAB Attorney Michelle Napier 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. ON MOTION by Citizen Member Heckman,SECONDED by Citizen Member Wykoff, the Board, by a 5-0 vote approved to designate the VAB Attorney Michelle Napier to provide Special Magistrate Orientation on Hearing Guidelines, Evidence Exchange, a review of the Florida Administrative Code and Current Practices and Procedures. 18. APPROVE THE VAB CHAIRMAN TO REVIEW AND AUTHORIZE PAYMENT OF 2021-2022 VAB INVOICES ON BEHALF OF THE FULL BOARD. ON MOTION by Vice Chairman Earman, SECONDED by School Board Member Dr. Jones, the Board, by a 5-0 vote approved the VAB Chairman to review and authorize payment of VAB invoices on behalf of the full Board. 19. OTHER BUSINESS Vice Chairman Earman sought and received confirmation from VAB Clerk Terri Collins-Lister that there were no impacts to the VAB from the 2021 Legislative Session. 20. PUBLIC INPUT There was none. 21. ADJOURNMENT There being no further business,the meeting adjourned at 2:41 p.m. Value Adjustment Board Organizational Meeting Minutes- 2021 Tax Year Page 7 July 21, 2021 VALUE ADJUSTMENT BOARD .,..coAnts,,,.. 1"...411 •s* 441 C ss over Josep . Flescher,VAB Chairm&n %;"1,%;*-.. Approved: April 20,2022 ;fR 5C ATTEST: Jeffrey R. Smith, Clerk of Circuit Court and Comptroller By:� - ND:0o Terri Collins-Lister,VAB Clerk Value Adjustment Board Organizational Meeting Minutes- 2021 Tax Year Page 8 July 21, 2021