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Home My WebLink About08/17/2022 VAB (2)JEFFREY R. SMITH, CPA, CGFO, CGMA o . Clerk of Circuit Court & Comptroller Clerk to the Board and Value Adjustment Board 18012711 Street �Iox�oA 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.ore 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, 180127th 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 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 ................... l 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 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 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 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 (1 1)(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 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 "�i'sir:coA",,��.., Joseph Approved: May 17, 2023 ATTEST: F�*744'r :4?t ��OP Jeffrey R. Smith, Clerk of Circuit Court and Comptroller Terri Collins -Lister, VAB Clerk Value Adjustment Board Organizational Meeting Minutes - 2022 Tax Year Page 6 August 17, 2022