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Home My WebLink About05/17/2023JEFFREY R. SMITH, CPA, CGFO, CGMA Clerk of Circuit Court & Comptroller Clerk to the Board and Value Adjustment Board 180127th Street Vero Beach, FL 32960 Telephone: (772) 226-1916 Fax: (772) 978-1857 E-mail: Axia@clerk.indian-river.org Web address: htty://Clerk.indian-river.ore AGENDA VALUE ADJUSTMENT BOARD (VAB) FINAL MEETING COUNTY ADMINISTRATION BUILDING "A" A2-511 WEDNESDAY, MAY 17,2023,11:30 A.M. BOARD MEMBERS Joseph H. Earman, Chairman Rick Wykoff, Homesteaded Citizen Member & Vice Chairman Joseph E. Flescher, Commissioner Augustine (Gus) Curren, Business Citizen Member Jacqueline Rosario, School Board Member, District 2 Peggy Jones, Alternate School Board Member, District 3 1. CALL TO ORDER 2. INVOCATION — Jeffrey R. Smith 3. PLEDGE OF ALLEGIANCE — Commissioner Joseph E. Flescher 4. INTRODUCTIONS 5. APPROVAL OF MINUTES A. VAB Organizational Meeting of August 17, 2022 ................................................1-6 6. 2022 VAB Recap.............................................................................................................. 7 Value Adjustment Board Final Meeting Agenda - 2022 Tax Year Page 1 May 17, 2023 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. 2022 Special Magistrates' Recommendations.......................................................8-9 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 2022 ......................................................10 B. Certification Form DR -488 Real Property.......................................................11-12 C. Certification Form DR -488 Tangible Personal Property................................13-14 9. AUTHORIZE THE VALUE ADJUSTMENT BOARD CLERK TO SOLICIT FOR SPECIAL MAGISTRATES IN THE CAPACITY OF ATTORNEY, TANGIBLE, AND APPRAISER FOR THE 2023 VAB HEARINGS. 10. PUBLIC COMMENT 11. OTHER BUSINESS 12. ADJOURNMENT Value Adjustment Board Final Meeting Agenda - 2022 Tax Year Page 2 May 17, 2023 N� JEFFREY R. SMITH, CPA, CGFO, CGMA Clerk of Circuit Court & Comptroller Clerk to the Board and Value Adjustment Board 180127' Street �ZOR10A 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.ory- VALUE ADJUSTMENT BOARD (VAB) ORGANIZATIONAL MEETING MINUTES COUNTY ADMINISTRATION BUILDING "A" A2-511 WEDNESDAY, AUGUST 17, 2022 @ 11:30 A.M. The Value Adjustment Board (VAB) of Indian River County, Florida, met on Wednesday, August 17, 2022 at 11:30 a.m., in the County Administration Building, 180127"' Street, Building A, Room A2-511, Vero Beach, Florida. Present were Commissioners Joseph E. Flescher and Joseph H. Earman; School Board Member Jacqueline Rosario; Business Citizen Member Todd Heckman; and Rick Wykoff, Homesteaded Citizen Member. Also present were VAB Attorney Michelle Napier; Chief Deputy Clerk Ryan Butler; VAB Clerks Terri Collins -Lister and Randi Wardlow. Present from the Property Appraiser's Office were Shelby Helms and Jen Wingate; and participating via telephone was Stephen Boyle, Special Magistrate Applicant. 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. ELECT CHAIRMAN AND VICE CHAIRMAN, PURSUANT TO F.S. 194.015 The Chairman Shall Be A Board Of County Commission Member Value Adjustment Board Organizational Meeting Minutes - 2022 Tax Year Page 1 August 17, 2022 -1- 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 Citizen Member Heckman, SECONDED by Commissioner Flescher, to elect Commissioner Earman as Chairman of the Value Adjustment Board for the Tax Year 2022. There were no other nominations for Chairman. The Board, by a 5-0 vote elected Commissioner Earman as Chairman of the Value Adjustment Board for the Tax Year 2022. Chairman Earman opened the floor for nominations for Vice Chairman. MOTION WAS MADE by Citizen Member Heckman, SECONDED by Commissioner Flescher, to elect Citizen Member Wykoff as Vice Chairman. There were no other nominations for Vice Chairman. The Board, by a 5-0 vote elected Citizen Member Wykoff as Vice Chairman of the Value Adjustment Board for the Tax Year 2022. 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 ................... I Information only 6. APPROVE VALUE ADJUSTMENT BOARD MINUTES A. VAB Final Meeting Minutes of April 20, 2022...........................................................2-4 ON MOTION by Commissioner Flescher, SECONDED by School Board Member Rosario, the Board, by a 5-0 vote approved the VAB Final Meeting Minutes from April 20, 2022, as written. Value Adjustment Board Organizational Meeting Minutes - 2022 Tax Year Page 2 August 17, 2022 -2- 7. APPROVE RESOLUTION SETTING THE FILING FEE TO BE NO MORE THAN $15 PER PARCEL FOR THE 2022 PETITION FILING PERIOD, PURSUANT TO F.S. 194.013. A. VAB Resolution 2022-1.................................................................................................5-6 ON MOTION by Citizen Member Heckman, SECONDED by Commissioner Flescher, the Board, by a 5-0 vote approved the Value Adjustment Board Resolution 2022-1, setting the filing fee for the 2022 petition filing period, as presented, and pursuant to F. 5.194.013. 8. 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 . ............................................................................................ 7-12 B. James Haynes Davis.................................................................................................13-37 ON MOTION by Commissioner Flescher, SECONDED by Citizen Member Heckman, 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 2022 tax year. 9. SET THE RATE OF PAY FOR ATTORNEY SPECIAL MAGISTRATES Rate of pay for Attorney Special Magistrates is $125.00 per hour. ON MOTION by Vice Chairman Wykoff, SECONDED by School Board Member Rosario, 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 2022 tax year. 10. 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....................................................................................................38-47 B. Terrie Peltier..............................................................................................................48-56 C. Stephen Boyle............................................................................................................ 57-78 Value Adjustment Board Organizational Meeting Minutes - 2022 Tax Year Page 3 August 17, 2022 -3- VAB Clerk Terri Collins -Lister gave an overview of the Special Magistrate candidates for the 2022 Tax Year. Stephen Boyle, Applicant for Special Magistrate, addressed the Board's concern of a conflict of interest or the appearance of a conflict serving as a Special Magistrate. 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. 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. ON MOTION by Commissioner Flescher, SECONDED by Citizen Member Heckman, appointed Stephen Boyle as the primary and Terrie Peltier and Stephen Neill, as the alternates for Appraiser Special Magistrate for VAB 2022 tax year. 11. SET THE RATE OF PAY FOR APPRAISER SPECIAL MAGISTRATES Rate of pay for Appraiser Special Magistrates is $125.00 per hour. ON MOTION by Vice Chairman 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 2022 tax year. 12. 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..........................................................................................................79-96 B. Alex Ruden...............................................................................................................97-113 ON MOTION by Citizen Member Heckman, SECONDED by Vice Chairman 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 2022 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. Value Adjustment Board Organizational Meeting Minutes - 2022 Tax Year Page 4 August 17, 2022 -4- 13. 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). ON MOTION by Commissioner Flescher, SECONDED by School Board Member Rosario, 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). 14. DESIGNATE THE VAB ATTORNEY TO REVIEW ALL SPECIAL MAGISTRATES' RECOMMENDATIONS FOR LEGAL SUFFICIENCY. ON MOTION by Commissioner Flescher, SECONDED by Vice Chairman Wykoff, the Board, by a 5-0 vote approved to designate the VAB Attorney Michelle Napier to review all Special Magistrates' recommendations for legal sufficiency. 15. 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 School Board Member Rosario, SECONDED by Commissioner Flescher, 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. 16. APPROVE THE VAB CHAIRMAN TO REVIEW AND AUTHORIZE PAYMENT OF 2022-2023 VAB INVOICES ON BEHALF OF THE FULL BOARD. ON MOTION by School Board Member Rosario, SECONDED by Citizen Member Heckman, 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. 17. OTHER BUSINESS VAB Clerk Terri Collins -Lister presented to the Board a summary of the VAB's approved budget and expenditures from Fiscal Year (FY) 2008/2009 through FY Value Adjustment Board Organizational Meeting Minutes - 2022 Tax Year Page 5 August 17, 2022 -5- 2021/2022 for information only. She also informed the Board the Truth In Millage Notices were mailed out on August 12, 2022 and the last day to file a petition with the Value Adjustment Board without a good cause was September 6, 2022. 18. PUBLIC INPUT There was none. 19. ADJOURNMENT There being no further business, the meeting adjourned at 12:13 p.m. Value Adjustment Board Organizational Meeting Minutes - 2022 Tax Year Page 6 August 17, 2022 -6- JEFFREY R. SMITH, CPA, CGFO, CGMA Clerk of Circuit Court & Comptroller 'U '`'• 180127" Street Vero Beach, FL 32960 Telephone: (772) 226-1916 Fax: (772) 978-1857 E-mail: Axia@clerk.indian-river.org Web address: http://Clerk.indian-river.ora MEMORANDUM DATE: May 17, 2023 TO: Value Adjustment Board (VAB) FOR: Jeffrey R. Smith, Clerk of Circuit Court and Comptroller FROM: Terri Collins -Lister, Supervisor Value Adjustment Board Clerk RE: Value Adjustment Board — 2022 Recap Below you will find a recap of the Value Adjustment Board activity for the 2022 tax cycle, in accordance with Florida Statute 194 and the Department of Revenue Rule 1213-9. -7- 2015 2016 2017 2018 2019 2020 2021 1522 TOTAL PETITIONS 135 137 119 134 166 141 84 114 PETITION FILED IN ERROR 1 0 1 0 0 TOTAL GOOD CAUSE PETITIONS 8 12 13 5 26 10 3 3 GOOD CAUSE DENIED 7 12 0 4 1 3 1 3 3 TOTAL WITHDRAWN 102 107 90 114 134 121 76 93 WITHDRAWN - AGREED WITH PAO 19 13 17 30 10 21 1 9 WITHDRAWN — ADMINISTRATIVE 1 0 0 0 3 2 2 1 WITHDRAWN - REACHED A SETTLEMENT BEFORE HEARING 42 64 48 51 36 33 39 45 WITHDRAWN - DROPPED THEIR ARGUMENT 15 26 12 15 65 55 24 27 WITHDRAWN - BY AGENT 18 0 1 1 7 0 7 6 WITHDRAWN - BY PETITIONER 4 4 11 7 11 7 2 2 WITHDRAWN — RESOLVED BY PAO 3 0 1 10 2 3 1 3 TOTAL HEARINGS SCHEDULED 26 18 29 15 29 29 5 18 GRANTED 12 3 12 4 1 12 2 6 GRANTED IN PART 1 2 0 0 2 1 0 2 DENIED 10 17 11 26 11 2 6 DENIED — NO SHOW AT HEARING 8 3 4 5 0 5 1 4 -7- Value Adjustment Board Special Magistrate Recommendations Board Review Date 5/17/2023 00 Tax Roll 5!16/2023 12:10:43PN Page 1 of 2 Taxable Value Before SM Recommended Recommended Petition # Parcel # OwnerName Adjustment Taxable Value Reduction Decision 2022-002 31382500001298000009.0 SNIDER CHERYL L $248,334 $198,334 $-50,000 GRANTED 2022-005 33392100004000000007.0 STANFORD TROY RECHARD $260,006 $260,006 $0 DENIED 2022-016 30382500000004100002.0 13350 SEBASTIAN LLC $1,995,331 $1,785,000 $-210,331 GRANTED 2022-017 33380200001011000002.0 THE VERO BEACH INN LLC $2,192,015 $2,192,015 $0 DENIED 2022-018 33391200015000000007.6 MACMILLAN RONALD JASON (TR)(1/2) $210,544 $210,544 $0 DENIED 2022-020 32403200004014000022.0 CURRY CHRISTOPHER P $376,661 $376,661 $0 GRANTED IN PART 2022-026 31392600027000000059.0 RECK WILLIAM F III $595,010 $545,000 $-50,010 GRANTED IN PART 2022-049 33400600014000000005.0 MPT OF SEBASTIAN -STEWARD LLC $574,900 $574,900 $0 DENIED 2022-050 30382500000004000002.0 MPT OF SEBASTIAN -STEWARD LLC $158,471 $158,471 $0 DENIED 2022-051 30382500000002000006.1 MPT OF SEBASTIAN -STEWARD LLC $33,015,651 $33,015,651 $0 DENIED 2022-052 30382500000002000006.0 MPT OF SEBASTIAN -STEWARD LLC $232,523 $232,523 $0 DENIED 2022-069 33403400005000000015.0 VANDER STRATEN ROBERT C $392,897 $392,897 $0 GRANTED 2022-072 33391200015000000005.3 ACCORD HOTEL INC $1,452,931 $1,452,931 $0 DENIED 2022-084 33380100027000000018.0 KLEIN BETH R $265,533 $265,533 $0 DENIED 2022-108 0195349 0000 ATT MOBILITY $665,883 $78,052 $-587,831 GRANTED 2022-108 0199630 0000 ATT MOBILITY $589,660 $80,723 $-508,937 GRANTED 2022-108 0203770 0000 ATT MOBILITY $681,307 $154,953 $-526,354 GRANTED 2022-108 0203772 0000 ATT MOBILITY $449,756 $178,375 $-271,381 GRANTED 2022-108 0205186 0000 ATT MOBILITY $655,434 $57,723 $-597,711 GRANTED 2022-108 0208806 0000 ATT MOBILITY $673,403 $164,827 $-508,576 GRANTED 2022-108 0211390 0000 ATT MOBILITY $660,786 $82,007 $-578,779 GRANTED 2022-108 0211391 0000 ATT MOBILITY $647,942 $67,417 $-580,525 GRANTED 2022-108 02126710000 ATT MOBILITY $682,264 $86,117 $-596,147 GRANTED 2022-108 0215828 0000 ATT MOBILITY $507,680 $59,488 $448,192 GRANTED 2022-108 0215830 0000 ATT MOBILITY $751,930 $99,393 $-652,537 GRANTED 2022-108 0217574 0000 ATT MOBILITY $403,154 $88,201 $-314,953 GRANTED 2022-108 0220305 0000 ATT MOBILITY $304,272 $89,296 $-214,976 GRANTED 2022-108 0220816 0000 ATT MOBILITY $516,569 $122,744 $-393,825 GRANTED 5!16/2023 12:10:43PN Page 1 of 2 Value Adjustment Board Special Magistrate Recommendations Board Review Date 5/17/2023 Tax Roll Count: 18 38 Totals: 556,652,418 $45,452,599 $-11,199,819 5/16/2023 12:10:43PIV Page 2 of 2 Taxable Value Before SM Recommended Recommended Petition # ParccI # OwnerName Adjustment Taxable Value Reduction Decision 2022-108 0221432 0000 ATT MOBILITY $576,855 $90,581 $486,274 GRANTED 2022-108 0221433 0000 ATT MOBILITY $811,491 $219,440 $-592,051 GRANTED 2022-108 0222003 0000 ATT MOBILITY $732,698 $125,272 $-607,426 GRANTED 2022-108 0223301 0000 ATT MOBILITY $815,934 $270,072 $-545,862 GRANTED 2022-108 0224020 0000 ATT MOBILITY $814,052 $118,771 $-695,281 GRANTED 2022-108 0224019 0000 ATT MOBILITY $0 $0 $0 GRANTED 2022-108 0223984 0000 ATT MOBILITY $674,361 $101,191 $-573,170 GRANTED 2022-109 31390800002000000017.0 METRO DEBORAH K $418,699 $418,699 $0 DENIED 2022-113 32401800008000000063.2 LOGAN LISA M $937,844 $937,844 $0 GRANTED 2022-114 01964010000 ATT MOBILITY $709,637 $100,947 $-608,690 GRANTED Count: 18 38 Totals: 556,652,418 $45,452,599 $-11,199,819 5/16/2023 12:10:43PIV Page 2 of 2 NOTICE TAX IMPACT OF VALUE ADJUSTMENT BOARD Indian River County Tax Year 2 0 2 2 DR -529 R. 12/09 Rule 12D-16.002 Florida Administrative Code Members of the Board Honorable Joseph H. Earman Board of County Commissioners, District No. 3 Honorable Joseph E. Flescher Board of County Commissioners, District No. 2 Honorable Jacqueline Rosario School Board, District No. 2 Citizen Member Augustine (Gus) Curren Business owner within the school district Citizen Member Rick Wykoff Homestead property owner The Value Adjustment Board (VAB) meets each year to hear petitions and make decisions relating to property tax assessments, exemptions, classifications, and tax deferrals. Summary of Year's Actions Chair's name Joseph H. Earman, Chairman Number of Parcels Reduction in Shift in Type of Property County Taxable Value Taxes Exemptions Assessments* Both Due to Board Actions Due to Board Actions Granted Requested Reduced Requested Withdrawn or settled Residential 2 7 3 33 28 $ 100,010 $ 1,348.61 Commercial 0 0 0 18 15 $ $ Industrial and 0 0 0 3 2 $ $ miscellaneous Agricultural or 0 0 0 2 5 $ $ classified use High-water recharge 0 0 0 0 0 $ $ Historic commercial 0 0 0 0 0 $ $ or nonprofit Business machinery 0 0 22 109 87 $ 10,889,478 $ 154,524.41 and equipment Vacant lots and 0 0 1 12 9 $ 210,331 $ 2,966.48 acreage TOTALS 2 10 26 177 146 $ 11,199,819 $ 158,839.50 All values should be county taxable values. School and other taxing authority values may differ. *Include transfer of assessment difference (portability) requests. If you have a question about these actions, contact the Chair or the Clerk of the Value Adjustment Board. Chair's name Joseph H. Earman, Chairman Phone 772-226-1490 ext. Clerk's name Jeffrey R. Smith Phone 772-226-1916 ext. -10- -488 CERTIFICATION OF THE VALUE ADJUSTMENT BOARD R..12/09 Page 1 of 2 Section 193.122, Florida Statutes Rule 12D-16.0 02 Florida Administrative Code n kil FLORIDA Tax Roll Year E= The Value Adjustment Board of Indian River 0 County, after approval of the assessment roll below by the Department of Revenue, certifies that all hearings required by section 194.032, F.S., have been held and the Value Adjustment Board is satisfied that the Check one. [✓ Real Property [:] Tangible Personal Property assessment for our county includes all property and information required by the statutes of the State of Florida and the requirements and regulations of the Department of Revenue. On behalf of the entire board, I certify that we have ordered this certification to be attached as part of the assessment roll. The roll will be delivered to the property appraiser of this county on the date of this certification. The property appraiser will adjust the roll accordingly and make all extensions to show the tax attributable to all taxable property under the law. The following figures* are correct to the best of our knowledge: 1. Taxable value of ❑✓ real property tangible personal property assessment roll as submitted by the property appraiser to the value 22,463,669,424 adjustment board $ 2. Net change in taxable value due to actions of the Board $ 310,431 3. Taxable value of ❑✓ real property ❑ tangible personal property assessment roll incorporating all changes due to action of the value $ 22,463,358,993 adjustment board *All values entered should be county taxable values. School and other taxing authority values may differ. Signature, Chair of the Value Adjustment Board Continued on page 2 May 17, 2023 Date -11- Certification of the Value Adjustment Board R 82/09 Page 2 of 2 PROCEDURES Tax Roll Year 27[0=F The value adjustment board has met the requirements below. Check all that apply. The board: F✓ 1. Followed the prehearing checklist in Chapter 12D-9, Florida Administrative Code. Took all actions reported by the VAB clerk or the legal counsel to comply with the checklist. �✓ 2. Verified the qualifications of special magistrates, including if special magistrates completed.the Department's training. �✓ 3. Based the selection of special magistrates solely on proper qualifications and the property appraiser did not influence the selection of special magistrates. F✓ 4. Considered only petitions filed by the deadline or found to have good cause for filing late. F✓ 5. Noticed all meetings as required by section 286.011, F.S. 0✓ 6. Did not consider ex parte communications unless all parties were notified and allowed to object to or address the communication. F✓ 7. Reviewed and considered all petitions as required, unless withdrawn or settled by the petitioner. R✓ 8. Ensured that all decisions contained the required findings of fact and conclusions of law. 9. Allowed the opportunity for public comment at the meetings where the recommended decisions of special magistrates were considered or board decisions were adopted. �✓ 10. Addressed all complaints of noncompliance with the provisions of Chapter 194, Part I, Florida Statutes, and rule Chapter 12D-9, F.A.C., that were called to the board's attention. All board members and the board's legal counsel have read this certification. The board must submit this certification to the Department of Revenue before it publishes the notice of the findings and results required by section 194.037, F.S. On behalf of the entire value adjustment board, I certify that the above statements are true and that the board has met all the requirements in Chapter 194, F.S., and Department rules. After all hearings have been held, the board shall certify an assessment roll or part of an assessment roll that has been finally approved according to section 193.011, F.S. A sufficient number of copies of this certification shall be delivered to the property appraiser to attach to each copy of the assessment roll prepared by the property appraiser. Signature, chair of the value adjustment board May 17, 2023 Date -12- CERTIFICATION OF THE VALUE ADJUSTMENT BOARD DR -488 R. 12/09 Page 1 of 2 Section 193.122, Florida Statutes Rule 12D-16.002 Fi Florida Administrative Code I 0 FLORIDA Tax Roll Year 1 2 1 0 1 2 1 2 The Value Adjustment Board of Indian River 0 County, after approval of the assessment roll below by the Department of Revenue, certifies that all hearings required by section 194.032, F.S., have been held and the Value Adjustment Board is satisfied that the Check one. [-] Real Property ❑✓ Tangible Personal Property assessment for our county includes all property and information required by the statutes of the State of Florida and the requirements and regulations of the Department of Revenue. On behalf of the entire board, I certify that we have ordered this certification to be attached as part of the assessment roll. The roll will be delivered to the property appraiser of this county on the date of this certification. The property appraiser will adjust the roll accordingly and make all extensions to show the tax attributable to all taxable property under the law. The following figures* are correct to the best of our knowledge: 1. Taxable value of F-1 real property ❑✓ tangible personal property assessment roll as submitted by the property appraiser to the value 876,121,580 adjustment board $ 2. Net change in taxable value due to actions of the Board $ 10,889,478 3. Taxable value of ❑ real property [✓ tangible personal property assessment roll incorporating all changes due to action of the value $ 865,232,102 adjustment board *All values entered should be county taxable values. School and other taxing authority values may differ. Signature, Chair of the Value Adjustment Board Continued on page 2 May 17, 2023 Date -13- Certification of the Value Adjustment Board R 82//09 Page 2 of 2 PROCEDURES Tax Roll Year 2 1 0 1 2 1 2 The value adjustment board has met the requirements below. Check all that apply. The board: �✓ 1. Followed the prehearing checklist in Chapter 12D-9, Florida Administrative Code. Took all actions reported by the VAB clerk or the legal counsel to comply with the checklist. 0 2. Verified the qualifications of special magistrates, including if special magistrates completed the Department's training. 3. Based the selection of special magistrates solely on proper qualifications and the property appraiser did not influence the selection of special magistrates. �✓ 4. Considered only petitions filed by the deadline or found to have good cause for filing late. 0 5. Noticed all meetings as required by section 286.011, F.S. �✓ 6. Did not consider ex parte communications unless all parties were notified and allowed to object to or address the communication. �✓ 7. Reviewed and considered all petitions as required, unless withdrawn or settled by the petitioner. 0 8. Ensured that all decisions contained the required findings of fact and conclusions of law. 9. Allowed the opportunity for public comment at the meetings where the recommended decisions of special magistrates were considered or board decisions were adopted. 0 10. Addressed all complaints of noncompliance with the provisions of Chapter 194, Part I, Florida Statutes, and rule Chapter 12D-9, F.A.C., that were called to the board's attention. All board members and the board's legal counsel have read this certification. The board must submit this certification to the Department of Revenue before it publishes the notice of the findings and results required by section 194.037, F.S. On behalf of the entire value adjustment board, I certify that the above statements are true and that the board has met all the requirements in Chapter 194, F.S., and Department rules. After all hearings have been held, the board shall certify an assessment roll or part of an assessment roll that has been finally approved according to section 193.011, F.S. A sufficient number of copies of this certification shall be delivered to the property appraiser to attach to each copy of the assessment roll prepared by the property appraiser. Signature, chair of the value adjustment board May 17, 2023 Date -14-