HomeMy WebLinkAbout04/20/2022 VAB JEFFREY R. SMITH, CPA, CGFO, CGMA 45,‘
Clerk of Circuit Court & ComptrollerClerk to the Board and Value Adjustment Board
1801 27th Street
Vero Beach, FL 32960 \�loxlDV
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 Wednesday,
April 20, 2022 at 11:30 a.m., in the County Administration Building, 1801 27th Street,
Building "A", Room A2-511, Vero Beach, Florida. Present were Chairman Joseph E.
Flescher,Vice Chairman Joseph H.Earman,School Board Member Jacqueline Rosario,and
Citizen Member Rick Wykoff.
Also present were VAB Attorney Michelle Napier; Chief Deputy of the Circuit Court Ryan
Butler, and VAB Clerks Terri Collins-Lister, Randi Wardlow, and Shauna James. Present
from the Property Appraiser's Office(PAO)were Kelly Tipton-Vogt and Jennifer Wingate;
and present from the Tax Collector's Office was Jordan Abbey.
1. CALL TO ORDER
Chairman Joseph E. Flescher called the meeting to order.
2. INVOCATION-Vice Chairman Joseph H. Earman
Vice Chairman Joseph H. Earman 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.
Value Adjustment Board Final Meeting Minutes- 2021 Tax Year Page 1
April 20, 2022
5. APPROVAL OF MINUTES
A. VAB Organizational Meeting of July 21,2021 1-7
VAB Clerk Terri Collins-Lister referred to the motion on page 2,under Item 4-Elect
Chairman and Vice Chairman, of the VAB Organizational Meeting Minutes of July
21,2021. She stated that in the motion, Commissioner Flescher and Citizen Member
Heckman had abstained from the vote and Chief Deputy Butler had suggested
revising the motion to read "The Chairman CALLED THE QUESTION, the Board, by
a 3-0 vote, with Citizen Member Heckman and Chairman Flescher abstaining,re-elected
Commissioner Flescher as Chairman of the Value Adjustment Board for the Tax Year
2021"
ON MOTION by Vice Chairman Earman,SECONDED by Citizen Member Wykoff,
the Board voted unanimously to approve the Value Adjustment Board
Organizational Meeting Minutes of July 21, 2021 as amended.
6. 2021 VAB Recap. 8
VAB Clerk Terri Collins-Lister provided a recap of the 2021 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. 2021 Special Magistrates' Recommendations 9-27
VAB Clerk Terri Collins-Lister presented the 2021 Special Magistrates'
Recommendations. Attorney Napier stated she had reviewed each of the
recommendations for legal sufficiency.
ON MOTION by Vice Chairman Earman, SECONDED by School Board Member
Rosario, the Board voted unanimously to adopt the Special Magistrate
Recommendations for the 2021 Tax Year.
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 2021 28
ON MOTION by Vice Chairman Earman,SECONDED by Citizen Member Wykoff,
the Board unanimously approved and authorized the Chairman to execute the Tax
Impact Notice Form DR-529 for Tax Year 2021 for publication.
Value Adjustment Board Final Meeting Minutes- 2021 Tax Year Page 2
April 20,2022
B. Certification Form DR-488 Real Property 29-30
ON MOTION by Vice Chairman Earman,SECONDED by Citizen Member Wykoff,
the Board unanimously approved and authorized the Chairman to execute the
Certification Form DR-488 for Real Property.
C. Certification Form DR-488 Tangible Personal Property 31-32
ON MOTION by Citizen Member Wykoff,SECONDED by Vice Chairman Earman,
the Board unanimously approved and authorized the Chairman to execute the
Certification Form DR-488 for Tangible Personal Property.
9. PUBLIC COMMENT
There was none.
10. OTHER BUSINESS
VAB Clerk Terri Collins-Lister discussed the upcoming VAB calendar for the 2022
Tax Year.
11. ADJOURNMENT
There being no further business, the meeting adjourned at 11:58 a.m.
VALUE ADJUSTMENT BOARD
46,Jose• :Earm n, B Chairman
Approved: August 17, 2022
ATTEST:
Jeffrey R. Smith, Clerk of Circuit Court and Comptroller
By: \5A/IL C tc). )
Terri Collins-Lister, VAB Clerk
Value Adjustment Board Final Meeting Minutes- 2021 Tax Year Page 3
April 20, 2022