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HomeMy WebLinkAbout08/16/2023 VABRyan L. Butler Clerk of Circuit Court & Comptroller Clerk to the Board and Value Adjustment Board 180127t' Street Vero Beach, FL 32960 Telephone: (772) 226-1432 Fax: (772) 978-1857 E-mail: Axia(ai)clerk.indian-river.org Web address: http://indianriverelerk.com AGENDA VALUE ADJUSTMENT BOARD (VAB) ORGANIZATIONAL MEETING COUNTY ADMINISTRATION BUILDING "A" A2-511 WEDNESDAY, AUGUST 16, 2023 @ 11:30 A.M. BOARD MEMBERS Joseph H. Earman, Chairman Joseph E. Flescher, Commissioner Jacqueline Rosario, School Board Member Dr. Peggy Jones, Alternate School Board Member Gus Curren, Business Citizen Member Rick Wykoff, Homesteaded Citizen Member, Vice Chairman 1. CALL TO ORDER 2. INVOCATION —Chairman Joseph H. Earman 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 5. INTRODUCTIONS &- CONTACT INFORMATION A. Introduction of Board Members/Board Clerk B. Board Members list and designated Board Clerk's contact information ................... l 2023 VAB Organizational Meeting Agenda Page 1 August 16, 2023 8. APPROVE VALUE ADJUSTMENT BOARD MINUTES A. VAB Final Meeting Minutes of May 17, 2023 ............... ........ .:.:.::.......... :...,r ......... :...2-4 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 2023-1..............................................................................................5-6 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............................................................................... .............. 7-15 B. James Haynes Davis .............................. _...............................................................16-37 9. SET THE RATE OF PAY FOR ATTORNEY SPECIAL MAGISTRATES Rate of.pay for:Attorney Special Magistrates is $125.00 per hour. 10. DISCUSSION AND APPOINTMENT OF APPRAISER APPLICANTS. TO SERVE AS SPECIAL MAGISTRATES FOR:REAL PROPERTY VAL�UATIO11,:PURSUANT TO F.S. 194.035. . A. Stephen Boyle ...... ......... ............:..........:..................... ..:.........:.:::.::........»....:..38-46 B. Terrie Peltier ..............:.............::............:................:..............:..........;..,.;........47,56 C. Robert Busler:............ .. ................:..:..........:...:..........:.:..:.........:...............:.:..........:.57-64 . .. ... D. Douglas B. Lawson ..,......... a. ......... ................. ...................::.......:.:...: ............:...65-71 E. Philicia Lloyd .::» .... ........ .... ..... ........ :..... ....:...:..:............. .............................. »......... 72-84 F. Scott Sehr ....:.::..::.......:.::.:.......»..»...::............:tl............................,......,..0...........:85-93 11. SET THE RATE OF PAY FOR APPRAISER SPECIAL MAGISTRATES Rate of pay for.Appraiser Special Magistrates is $125.00 per hour. . 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._: : A. Pamela Andrea .... ................... .......................................................... ................ ......:94-108 B. Alex Ruden....................................................................................................:.::109-127- .. 2023 VAB Organizational Meeting Agenda Page 2 August 16, 2023 21. ADJOURNMENT = Anyone who needs a special accommodation tor this meeting may contact the County's Americans with Disabilities Act (ADA) Coordinator at (772): 226-1223 at least 48 hours in advance of the :meeting. Anyone who needs speciaFaccommodation with a hearing aid.for this meeting may contact the Board of County Commission Office at 772-226-1490 at least 24 hours in advance of the meeting. 2023 VAB Organizational Meeting Agenda Page 3 August 16, 2023 Ryan L. Butler Clerk of Circuit Court & Comptroller Clerk to the Board and Value Adjustment Board 180127th Street Vero Beach, FL 32960 ��ox1oA Telephone: (772) 226-1916 Fax: (772) 978-1857 E-mail: Axia@clerk.indian-river.org Web address: http://indianriverclerk.com VALUE ADJUSTMENT BOARD (VAB) FINAL MEETING MINUTES The Value Adjustment Board (VAB) of Indian River County, Florida, met on Wednesday, May 17, 2023 at 11:30 a.m., in the County Administration Building, 180127th Street, Building "A", Room A2-511, Vero Beach, Florida. Board Members Chairman Joseph H. Earman, Commissioner Joseph E. Flescher, School Board Member Jacqueline Rosario, and Citizen Members Rick Wykoff (Vice Chairman) and Gus Curren were present. Also present were VAB Attorney Michelle Napier; Jeffrey R. Smith, Clerk of the Circuit Court & Comptroller; Chief Deputy Clerk Ryan Butler, and VAB Clerk Terri Collins - Lister. Present from the Property Appraiser's Office (PAO) were Billy Anton, Janie Hicks and Jennifer Wingate; and present from the Tax Collector's Office was Jordan Abbey. 1. CALL TO ORDER Chairman Joseph H. Earman called the meeting to order. 2. INVOCATION - Jeffrey R. Smith Clerk of the Circuit Court & Comptroller Jeffrey R. Smith delivered the Invocation. 3. PLEDGE OF ALLEGIANCE - Commissioner Joseph E. Flescher Commissioner 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- 2022 Tax Year Page 1 May 17, 2023 -2- 5. APPROVAL OF MINUTES A. VAB Organizational Meeting of August 17, 2022 ................................................1-6 ON MOTION by Commissioner Flescher, SECONDED by School Board Member Rosario, the Board voted unanimously to approve the Value Adjustment Board Organizational Meeting Minutes of August 17, 2022 as presented. 6. 2022 VAB Recap..............................................................................................................7 VAB Clerk Terri Collins -Lister provided a recap of the 2022 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. 2022 Special Magistrates' Recommendations.......................................................8-9 VAB Clerk Terri Collins -Lister presented the 2022 Special Magistrates' Recommendations. Attorney Napier stated she had reviewed each of the recommendations for legal sufficiency. Vice Chairman Wykoff sought and received information from Billy Auton with the Property Appraiser's Office in regard to the recommendations granted -in -part. ON MOTION by Commissioner Flescher, SECONDED by Vice Chairman Wykoff, the Board voted unanimously to adopt the Special Magistrate Recommendations for the 2022 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 2022 ......................................................10 ON MOTION by School Board Member Rosario, SECONDED by Vice Chairman Wykoff, the Board unanimously approved and authorized the Chairman to execute the Tax Impact Notice Form DR -529 for Tax Year 2022 for publication. Value Adjustment Board Final Meeting Minutes- 2022 Tax Year Page 2 May 17, 2023 -3- B. Certification Form DR -488 Real Property.......................................................11-12 ON MOTION by School Board Member Rosario, SECONDED by Vice Chairman 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................................13-14 ON MOTION by School Board Member Rosario, SECONDED by Vice Chairman Wykoff, the Board unanimously approved and authorized the Chairman to execute the Certification Form DR -488 for Tangible Personal Property. 9. AUTHORIZE THE VALUE ADJUSTMENT BOARD CLERK TO SOLICIT FOR SPECIAL MAGISTRATES IN THE CAPACITY OF ATTORNEY, TANGIBLE, AND APPRAISER FOR THE 2023 TAX YEAR VAB HEARINGS. ON MOTION by Commissioner Flescher, SECONDED by Vice Chairman Wykoff, the Board unanimously authorized the Value Adjustment Board Clerk to solicit for Attorney, Tangible and Appraiser Special Magistrates for the 2023 Tax Year Hearings. 10. PUBLIC COMMENT There was none. 11. OTHER BUSINESS VAB Clerk Terri Collins -Lister discussed bringing back to the Board, Local Policies and Procedures for the VAB at the upcoming Organizational Meeting for the Board's review and approval. 12. ADJOURNMENT There being no further business, the meeting adjourned at 11:51 a.m. Value Adjustment Board Final Meeting Minutes- 2022 Tax Year Page 3 May 17, 2023 -4- INDIAN RIVER _COUNTY VALUE ADJUSTMENT BOARD FlORI04' RBSOLUTION2023 -1 .: WHEREAS, Chapter 194; Florida Statutes; : Section 1:94.013, allows the: Value : Adjustment Board, hereafter "VAB", to adopt a Resolution imposing a filing fee oneach separate parcel of property covered by a petition. NOW, THEREFORE, BE IT RESOLVED BY . THE. 2023 INDIAN RIVER "COUNTY..... VALUE ADJUSTMENT BOARD THAT: 1: There is hereby authorized, established, and imposed a filing fee xpon each sepaMe, parcel of property covered by petitions file pursuant to Sion 194.011, Florida Statutes: 2. The filing fee shall be :$15.00 fortach each separate, naN-contiguous parcel of property, real. or personal, covered by a petition -filed pursuant to Seetion .194.011, Florida Statutes, and. subject: to appeal. An owner of contiguous, undeveloped parcels -may file with the VABa single=joint : petition if the Property Appraiser determines; such :parcels are substantially simlar:in nature;: A condominium association, cooperative association or any homeowners' , association as ... defined in. Section: 723.075,.: Fiorida 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 m: 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-. l0 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 fora 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. b Y the: VAB Clerk or throu the, electronic filiin stem. Ove a ents iii excess of Ten and : g sY.:.. Yin No/100 $ i Q.00 due to miscalculation on the art of the ehtioner or petitioner's agent shall 0. ) P p: 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 to determine- : whether � � the petitioner has demonstrated a good cause justifying the late filing: Fee payments filed with late -filed petitions are non-refundable 1 .. w: .g- ATTEST: 4 -6- SPECIAL MAGISTRATE APPLICATION INDIAN RIVER COUNTY VALUE ADJUSTMENT BOARD (APPLICANTS MUST MEET QUALIFICATIONS OUTLINED IN R.A. STAT, & 194.035 Please type or print. If more space is needed, attach additional sheets. Applicants may supplement their application with a resume. Hoxvever, a resume cannot be used in lieu ojan application. Application for: Attorney Special Magistrate AppraiserSial Magistrate for... U Real Property and/or ❑ Tangible Personal Property If appointed, how much time would you be available to conduct hearings and complete your recommendations`' El to 6 hours per week. 9 to 20 hours per week: ❑ 21 to 30 hours per week; ❑ 31 to 40 hours per week. Name: <L' Z—I-q U .P e�77E Horne Address: /` Mailing Address: Business Name: Business Address: Phone: Home/ Business/ Cell/ Fax: _ E -Mail: • Copy of license referenced below. E • 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. 11' you have sened as a special magistrate prcviousl}•, please submit a recommended decision as) our 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 certiR, completion of the current year training provided by the Department of Revenue. To obtain the training, go online to the Department's website at hapa/dor.myflori da. eom/dor/property/vab/trainin raining. un . Return your completion certificate to the VAB clerk. Attorney Magistrate Applicant: Bar Number:/ --54,- Z�Date of Admission: Z') ` 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 nnmber 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 I v01 / 13/2015 -7- SPECIAL MAGISTUATE APPLICATION INDIAN RJFVER COUNTY VALVI ADJUSTMENT BOARD -,(APPLICANTS MUST MEZrQUALWICATIOMOUTLWEDIN T. 77. 2. List any experience and/or specialty for the Mowing prop04 types: PROPE, RTY ............ . ..... R �9=WMSPECIALTY Residential Real Ptopmerty Commercial Real Pro Tangible Property Other 'please specify) 3. If you curmdy or previously have served as a spedial niagistratc,, pie= pmvido dw ftwaiciPalitY Or county And dates served. 41=7 4. Have you ew-TJ dismissed, terminated or denied appointment as a special magistrate for poor or irnproper perfonnance? 0 0 Yes (please CXplain) 5, List my additional information which makes you qualified to serve as a special magistrate. Also provide name and contact infortmtion of at least two individuals who can attest to your years of experience In ad Valorem t tangible rsQnal or real property p sisals. 6. Are you willing to accept the Value Adjustment Board established schedule of fees? eNyes 0 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 withpoinputers and list the applioKkm you ars familiar with. 1. List each organization, recognized by the mal mate appraisal industry or the professionals in that field, in which you are currently or hasv previously been a designated member- DEMNATION DATE ........ ... J 2, Of dim organizations describe any possible CoaftiCt of interM that could occur or the ;Ppe;MW of a GAG of inuxvA that may prevent you frornbW . conducting a licaring: 4 1z Paw 2 Vol/iMM -8- SPECIAL MAGISTRATE APPLICATION INDIAN RIVER COUNTY VALVE ADIUSTMENT BOARD (APPLICANTS MUST MWT QUALIFICATIONS C;tTlTMED Il+i 035) 3, Have you ever been disbarroti, suspended, or received any other disciplinary action from any organized association, or from the State offlo"? A No ❑ Yes (please explain) a. List any personal or business relationship you have em had with any officer or employee of the office of the property appraiser, office of the clerk of the circuit c urL office of the county attorney or the value adjustment board of any of the counties to which you are applying: 5. List any clubs, organivitions, 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 pmvent you from fairly conducting the hearing between the property appraiser and the property owner and taxpayer. CERTIFICATION Pursuant to. Pia. Stitt, 94.035, a person cannot serve as a special magistrate if he/she is an e'hapd or appointed official of a coin, a Doing jurisdiction; or the state; is an employee of a county, a taxing jurisdiction, or the state; or in thesame taxyear that he/shesetvim the Board as a special magistrate, represents a party before the Board in any administrative review of property is Are you an elected or appointed ofitciai or employee of a county, a taxing ju sdiction, or'the state? 17 Yes CNo If yes, please provide details: The undersigned cerci ex under pel by of asquakfica tion „fin, conddvwon, that each its c antalrred in dais appikatinn, or any rafter dociowntfimiAed by or on beha�(� qf' * afspiicwtt:.is true and complete as of'the date it bears The undersigned awtfwrizes the Value Adjustment Board to obtain information from oiter sources to verlfv each itemcontained Herein. M undersigned acknowledges that, ifniected, helsshe will fallow cr l regmirements and mandates of law to f t falling the duties of special niggisrrnre_ c- -Signature of Appy.. Printed Name of Applicarit Page 3 v01 /13114015 -9- Claudette A. Pelletier P.O Box 644041 1655 Shuckers N. Vera Beach. FL Vero Beach. FL 32964 32963 Phone:(772)713-1088 Enmail: Pelletierlaw naol.com Education Northeastern University. B.A. — top 1/3) University of Baltimore. ].D. — top 10% Law Review Editorial Staff Hague Academy of International Laic. Certificate Employment MteD- The United States Treasury Department Tax Law- Specialist- Internal Revenue Service Rulings Section of the Exempt Organizations Branca. selected for Special Tax Force on Private Foundations (1969 Tax Reform Act). Reviewing legislation. writing regulations. issuing taxpayer rulings and technical advice to field personnel: Attorney. Office of the Chief Counsel. Bureau of Customs. Assistant County Attorney- West Palm Beaca. Florida Counsel to Board of Tax Adjustment. Comptroller. Budget Bureau. Department of Purchasing. Consumer Affairs Department. Aviation Division. and Tax collector. Corporate Counsel — Wah Disney World Company Lobbyist- 1975 Florida Legislative Session: Cite Attorney for City of Lake Buena Vista and Cit• of Bay Lake. Counsel to Reedv Creek Improvement District. Securities Fraud Project- 18 month LEAA Grant Counsel IN rector- Central Florida Area Coordinating activities and case assignments of the Division. researching areas of real property law. S.E.0 law. and accounting principles: preparation and litigation of civil cases: supervision of investigative staff. development of Trial Manual for prosecutors encompassing the specialized civil law requirements of security cases: advising public investors. -10- Other Assistant General Counsel- Broward Count.•. Florida Responsibility for general litigation_ as well as land and airspace acquisition, propem- dedications and vacation& leases. property condemnation trials. including all hearing and settlement negotiations: preparation of contracts for Brow'ard County's General Obligation Bond Program; responsibility for issuance of documents. presentation to the Board closings and bond validation proceedings; representation of Propem• Appraisal Adjustment Board. Prix -ate. Practice of Law - Handling civil litigation in the ad valorem tax areas of the law from county 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 1VCircuit Court of Appeals Admitted to Federal District Court. Middle District Florida Academe of Trial Law -vers. Member Aviation Law- Committee. Florida. Bar Association Eminent Domain Committee_ Florida Bar Association Hearing Examiner- Environmental Quality County Board of Brow•ard Special Master - Propem- Appraisal Adjustment Board of Brou'ard Count' Special Master — Volusia Counts' Value Adjustment Board Hearing Officer - City of Orlando Zoning Code Enforcement Special Master- Brevard County Value Adjustment Board 1993 to Present Special Master- Orange Count- Value Adjustment Board 1995 Special Master- Indian River Count} Value Adjustment Board 200") Special Magistrate - Value Adjustment Boards of Polk. Brevard and Miami -Dade - Member of Indian River Count' Real Property Council Member CPA/Law Forum of the Treasure Coast (appointed 1995) Board of DirectorslSecretan•-Treasurer of the North County Charter School Exchange Club of the Treasure Coast. Board of Directors/Vice President Vero Beach Museum of Art -- Member and Benefactor. -11- 7118123, 1:03 PAM Member Profile — Claudette A Pelletier — The Florida Bar MEMBER PROFILE Member in Good Standing Eligible to Practice Law in Florida Bar Number 152266 Mail Address: PO Box 644041 Vero Beach, Fl. 32964-4041 Officv, 772-71310 Celt: 772-7131088 - No Text Messages Email: pelletierlaw@aol.com Personal Bar URG https-JA~.floridabor.org/rnybarproftle/152266 v+Card: https:llwww.flaridabar.org,'directories/find-mbr/profile/?num=152266 1/2 -12- 77180, 1.03 PM Member Profile — Claudette A Pelletier — The Florida Bar County: Iridian River Citcult: 19 Admitted 11/10/1972 10 -Year Discipline History: None Law School: University of Baltimore School of Law, 1972 Federal Courts: Florida southern pistrict Blau Court. Firm Size: 1 Firm Position: Private Law Practice The Find a Lawyer directory' is provided as a public service. The Florida Bar maintains [Inked basic information about lawyers licensed to practimin the state (e.%, name, address, year of birth, gender, law schools attended, admission year). However, The Florida gar allows individual attorneys th*opportunityto add personal and professional Information to the directory. The lawyer issolely responsible for reviewing and updating any additional information in the directory. The lawyer's added information is not reviewed by The Bar for accuracy and The Bar makes no warranty of any kind, express or imPkXd.The Florida Bar, its Board of Governor % employees, and agents are not responsible for the accuracy of that additional infor matkon. publication of lawyers contact information In this listing does not mean the lawyers have agreed to receive unsolicited communications in any for rn. unauthorized use ofthisdata may resutt'ai calor criminal penakies. The Find a Lawyer directory is riot a lawyer referral service. https:/A"w.Mohdabar.org/directories/find-mbr/profile/?num=152266 212 -13- DECISION OF THE VALUE ADJUSTMENT BOARD DR-485XC EXEMPTION CLASSIFICATION ASSESSMENT DIFFERENCE R. 01/17 TRANSFER, CHANGE OF OWNERSHIP OR CONTROL, Rule 12D 16 ,AC2 F.A.C. FLORIDA OR QUALIFYING IMPROVEMENT PETITION EH. 01!17 The actions below were taken on your petition in Indian River County. 0 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 I , 194.036, 194.171 2 , 196.151, and 197.2425, Florida Statutes. Petition # 2019-002 Parcel ID 33380200001005000001.0 Petitioner name JEFFREY MANDLER ESQ. Property 8900 20TH ST The petitioner is: ❑ taxpayer of record 0 taxpayer's agent address VERO BEACH, FL 32966 ❑ other, explain: Decision Summary Denied your petition ❑ Granted your petition ❑ Granted your petition in part Value before Board Value from 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 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. Exempt value,* enter "0" if none 0.00 0.00 0.00 4. Taxable value,* required 2,770,285.00 2,770,285.00 2,770,285.00 *Ali 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 .r❑ Use classification, specify agricultural ❑ Parent/grandparent assessment reduction ❑ Deployed military ❑ Use exemption, specify ❑ Transfer of homestead assessment difference a Qualifying improvement (71 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) ❑ Recommended Decision of Special Magistrate The finding and conclusions above are recommendations. Claudette Pelletier Claudette Pelletier 12/01/2019 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/Axia20l9/ ❑ Final Decision of the Value Adjustment Board Signature, chair, value adjustment board Print name Date of decision Signature, VAB clerk or representative Print name Date mailed to parties 2019-002 -14- Page 1 of 2 Findings of Fact: Nathan Mandler, Esq., appeared by phone for tate Petitioner and Ganda Brown, Esq., appeared dor the Property Appraiser. This is a Petition to reinstate theiteral classification to the subject property casisting of approximately 25 acres located at 8900 20th in 10ero Beach. Sam Van Hook, Kissimmee Valley Forester, appeared bye as a witness for the Petitioner. Mr. Van Hook testified that the hest a roach for the vine tri operation was to " them alone". Further, he testified that the property was thined in 201 but noticing after that time, specifically, nothing was done from 2012 through 2019. No pines were sold. no evidence of income was presented. Petitioner submitted 2 letters and several photographs into evidence. The witness stated in both letters that all elements of the management plan were being mei including that the fencing was in goad shape: and has eliminated tre-passers, and trash dumping. Mark Godwin, Agricultural appraiser, testified for the Property Ay iser.Mr. Godwin testifiers that no clearing was done on the subject parcel except for crude access roads. Np r+en*val of exotics was done and parcel is overgrown with no visible access. No evidence 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 ofMalaluccas 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 teastifaed that all of the factors in 1.93.461. Florida Statutes, were considered in reaching his conclusions. Conclusions of Law It is my recommendation that thesubject, party dotes not quality for 2019 in tha there is insufficient evide a ecares for the'land in.a there is insufhci+ent evidence of bona fide commercial agricultural use. As no by the Petitioner for the past seven (7) years, there was no eviderice of an ecM 7cod faith corrtmercial agricultural use tinder Florida low. Florida rase law, n 1 71, 5th TSCA 2010},supports this conclusion. 2019.002 -15- *Aural classification bicultural practices and incom was submitted operation to qualify as v Goner {52 So.3rd Page 2 of 2 SPECIAL MAGISTRATE APPLICATION INDIAN RIVER COUNTY VALUE ADJUSTMENT BOARD Please type or print. If loots space is needed, attach additional sbem, withareSINW. caima be wed in Iku ofan app&witm Application rot: XXEYAttorney Special Magi 0 Apprahwerial Mallstriftfor,'.. 0eal kapany andior 0 Tangible persomt propwy If appointed. how much time would yw be available to conduct limings and complete yoor recommendiitions?. 0 1 to 8 hours per week. 0 1; to 20 hours,per week- E] 21 19 30 hours per week: [3 31 to 40 hours per week. APPLICANT INFOR'': Name: JQ5KPH HAYNES DAVIS._E-_S UIRL HomeAddress, 842 I_ajjAP_YG L.EK' DRIVE ORLANDO. Ftj:)RIDA all 2 Maiting Address; 0750 TAYLOR AV1-,'NLJEnB2G? ORLAL4DO. FLORIDA 3280 RusinessName; 1,AWOFIzICL-S.(-)FjOSI-RtillANESI)AVWA . ........ Business A43dress: 1" B RLAN Q .32806 275Q:jAYLQjK VL14Qj-,.,1- 2070 Q , F1,0RIDA . ...... Phone: JJQW' WA2 1U2 3725 CeIV-107 616 6961 Fax- 4Q2_jj9—RQ-8 E -Mail. -jgK0ALqvJs,_0jhd1nw.com • Copy of license referenced below. vocuu-tentation to support membership In profssioml orpoizations listed below under (XIMizetions. A writing sample. whicit may consist of an opinion letter or ollier business-relawd documentatitm that contains one or more written pages of original material. ?I -tiou W-: w -,:d 1, * rv.,, ' 11;1 , A I 11A., WWN I%. lile:k' C %1,1111)i I it N0101MVIdt.-d &V 1'4011 4% Wm' %mlintv Do not submit a crW Of an appraisal as a writing sample. 1W Prior to conducting hearings, bit applicants arc required under Fla. Stat. 4 194.UIS to verft completion or the current year training provided by the Department of Revenue. To obtain the training, go online to the Return Your completion certificate to the VAS clerk, LIC&NSILIRE1EXPERIENCE Attorney Magistrate Ap plicant: But Number., ifsM Datcol'Aidmitsion:IQjQ=t Ilow many years of experience do you have in the area of ad valorem UxAloni sing; am Appraiser Magistrate Applicant- Residential Appraiser Lictrise N- Vidid Through: General Appraiser License #- _Vatid"I"brough: . .... . Provide number of years of experience you have in the area of real property valuallow Describe experletice, and number of years you have in the awe of tanvible property valuation: Pavc I %01 13,2(115 -16- SPECIAL MAGISTRATE APPLICATION INDIAN RIVER COUNTY VALUE ADJUSTMENT BOARD (AP PIICANTSMtl$TMFh-fQVMOW-ATIONS!UVTUNIWIN,ILA.SIAI,-41 .t(1118 -QV A L I FICATIONSIEXPER ENCE 1. Educational Buickground SEE ATTACHF40 RESUME: ILLINOIS STA1T UNIVEKSITY. B.S.. kl#IIVERSITY OF PENNSYLVANIA. MSW: RUTCERS LAW SCI-K)OL-CAMUEN. J.D. 2. Ust any cxpericince and/or specialty for the 1161lowing proparty,types: 3. If you cuntmiy or previously have served asospotial magistratte. please provide the municipality orcour4y and dates served. SEE ATTACHED - — ----- - ---- 4. Have you ever ,yvu ever Tdismini d. terminated or denied appointment as a special nia-:sItrate for poor or in pmper performance? X No [] Yes (please explain) NO. — - ---- Ust any additional information which nnikes you qualified to serve as a special m4gisum. Aho, provide matte and contact infiwmilon of at few two Individumb who can attest to your years of exparlowe to ad valorern taxation. tangible pemonal property or roe] property OPprinisals, 6. Are you willing to accept the Value Adjustment Boarde0ablished schedule offeftflff Yts 13 me If no. please indicate your schedule of fees to be charged (lie board on a one-hour hask, 7. Explain your level of knowledSc and experience with coinpuiers and list the applications you am familiar with. including Axia. AXI A SINCE 20DII. -SEE ATTACHED. . . .. . ...... ORGANIZATIONS 1. List each orpnization. recognized by the real estate appraisal industry or the protLs*ionaJ% in that field. in which you arecurrently or have previously been a designated member: par -17- , SPECIAL MAGISTRATE APPLICATION INDIAN RIVKR COILINTY VALUE ADJUSMENT BOARD (APPUCAN'I'$Mt4'V,,tet EKtQv4uFK:,k"$OUrl�,MW IN I IA- SI A 1.1:1414.tus) 2. Of those oiVnizations describeagy possible conflict ofinterest tW could occur or the aMorom of a conflict or interest that nivy prevent you from (hirly cmducting.4 hearing; 3. Have you ever been disbarred, suspendeder received any other disciplinary action fhwn anyorgani/ed association, or *m die State of Floridn? W o (J Yes (please explain) NO 4. Ust any, personal or business relationship you have ever had with any officer or emplayee of We office of the property appraiser, oMce of the clerk of the circtilt towt oMce or the count), attorney or the vahie adjustment board of any of the counties to which you sere applyintg: 5. List any clubs, orgaoizittiont, associations. or other entilks to which you be or participate in and inwhich a possiblevooffict of Interest could owur or thea of,% amflia of Wow WOW arise that would prevent you, rNm birly vooductift the bearing, between the propally qpr*a NW the pimperty owner Out! taxpayer. NONE Purstiant to Fla. SOL 4 194,035. a person cannot serve as a speclat magistrite if he/she is .0 elected or appointed ot1ficial ol'a county. a minSjurisdictio". or the state: it an employee or a county. a taxing jurwktw, or the state: or in the sairic tax year that he/she services the Board as a sromial in istmic—reprcurds a party before the Board in any administrative review of property crises. Are you an elected or appointed ofricial or employee ora county. a taxing jurisdiction, or the state'' [3 Yes ewo If yet, pitm provide details; big - 77w im*rsigned cerr#k* under pemM., a .f d!xqWd#7cvW*fi"W cmvM"10ft, dW ear Item MM~ In rhis w*w fwnbW 19, or on Is if of 116 &*&-um Is irm am/ cmpktr 4& o (q)PIk"atm, or 0001fthe Jaw It Mors. 7T7a xndar nad ate the &mrd io okdn other NWC4% to rerill, 'voch Roan t1wonwN d J it AW. fsdear4. heshe irlif NkArall Modreau-nix tole/ WanAves 14f, in, e mogisswo. FT Signature Printed 9Ft-JM Law (40 7) $39-'725 , Cell (407) 616-696.11a fin" iosegh.day" w.eW ► Website wwW.IbdUwcom urt'tt`I' ory of Q9004:0fttt • Diligent and hard-working attorney in swAll fum 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, BarAavptcy 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 favor -ably 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 96 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 thel,20 judicial Circuit Match, 2008 and May, 2013. • In 2008, 2009, 7011. 2016 and 2K7 appointed, to serve as an exemption/classification ' Value Adjustment Bayard special magistrate by tinge County Florida. In 2010, and 2011 appointed to serve as an exemption/etassification Value Adjustment Boa -rd special magistrate by Manatee County, Florida, • In 2011, 2012, 2013, 2014, 701.9, 2016 and 2017 and 28W appointed to serve as a n exemption/classification Valu Adjustment Board Special Magistrate by Hillsborough County, Florida. • In 2011, '2012, 2013, 2014 and 2015 appointed to serve as Art exemption/classiflation "Value Adjustment Board specialmagistrate by Flagler County, Florida. In 20124 2013, 2014, 2MS, 2016, 2017, 2018 and 2019 appointed to serve as an exemption/classification Value Adjustment Board Special Magistrate by Surnter CotMt-r, Florida • In 2012, and 2016 appointed to serve as.an exemption/classification Value Adjustment -Board special magistrate by Seminole County, Florida. • in =3,20714,2015,2W[6,2017,2018, and 2019 appointed to serve as an exemption/classification Value Adjustment Board; Special Magistrate by Brevard Countyr Florida • In 2013 appointed to serve as an exemption/classification 'Value Adjustment Board special magistrate by Indian River County, Florida. • In 2013, 2014, 2018, 2016, 2027, 2818 and 2019 appointed to serve as an exemption klassification Value Adjustment' Board Special Magistrate by Volusia County, Florida. • In 2013 and 2019 appointed to serve as an exem tionn/classiffication Value Adjustment Board Special Magistrate by Citrus County, Florida • In 2013, 2015, 2017, 2018, 2019 appointed to serve as an exemption/classification Witte Adjustment Board special magistrate by Marion f County, Florida • In 2014 and 2015 appointed to serve as an exemption/dassifieat on Value Adjusibnant Board special magistrate by Bay County, Florida. -19- • it[ 2114, 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 exempti4 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 Lean County, Florida. a In 2014, 2015, 2016, 2017. 2018 and 2019 appointed to serve as an exemptiov/elassification 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, 2019 and 21119 appointed to serve as an exernptioo/claasification Value Adjustment Board special magistrateby Osceola County, Florida: • In 2018 and 2019 appointed to serve as an exemption/classliic#ion Value Adjustment Board Special Magistrate by Pinellas County, Florida. • in 2018 and 2019 appointed to serve as aft exemption/classifkation"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 Buss Law Group, LLC Woodstock, Georgia for civil debt collection matters January 2009 to 20M. Areas of Expertise Business Civil & Personal Real Estate sports & Family Transactions Criminal Injury Estate Planning Entertainment flaw 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. lel Property Closings, Mortgage law,, Title Insu#nce, Probate and 'Guardianship, Business F�ination and Consulting, Civil and Criminal Litigation, Real Mate, Personal Injury, Estate PlaProbate, Bankruptcy, Family and Sports & Entertainment Lav+*. v Business Formation, Transactions and Consulting. Advise and assist business and corporate clients on wide range of matters including business formation arab incorporation. Draft amid 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. • Chia &:Criminal Liti+'ration. Handle A phases of Civil and Criminal litigation from prvtitial practice through trial. Responsibilities include conductirtgoxtensive lel research, drafting; pleadings, motions, discovery, trial briefs; flaking and defending depositions, witness preparation, eonducting'voir dire and representing clients at hearings, trials and mediation. • Per anal Inirrry: Routinely handle all aspects of wide range of plaintiffs personal k4uPy cases from client intercview through settlement or trial. • Ea-MII . Represeatclients in all aspects of family law including divorce, Maternity, annulment, custody, support, modifications as well as mediation and informal'settlement c onktrences. 'Regulatrly negotiate and draft property settlement agreements. 2 -20- INDIAN PJVER COUNTY FLORIDA VAS SPECIAL MA61STRATE APPLICATION, 2023 EXPERIENCE IN AD VALOREM TAXATION ISSUES ADDITIONAL INFORMATION THAT QUALIFIES METO SERVt 1 respectfully submit the detailed experience below as representing a microcosm ofmy experience as per my resume as a Value Adjustment Board Special Magistrate Attorney since 2008 as more evidence of my preparedness for this instant oppoftnity. Additionally, I havc been a licensed attorney in the state of Florida since January, 2001. T`he instances listed below are not exhaustive of the matters before me over the past as a Special Attorney Magistrate, However, they should represent to the reader the diversity of the matters were before me and evidence the requisite experience needed to perform the tasks as Value Adjustment Board Special MAgistrate. .. While serving perties ma., r came before me. With a "Greenbelt' agritcultural,classification, properties are. boria fide agricultural operations taxed according to the "use" value ofthose operations,rather than the development value. For property to qualify fbr agricultural classification, food must be used in good faith 2.]nanother matter while serving in Manatee County,, was the late filingof an application for homestead exemption based on extenuating circumstances pursuant to Section 196.011 (9) Florida Statutes and whether or nouthe Petitioner personally and exclusively owned by operation of the trust language the beneficial interest in the Property at issue in the matter for 2011 tax period based upon the trust instrument language provided by — ~n_~_er _~___ while an application for Veterans total disability exemption based on extenuating circumstances pursuant to Section t96.01 1 (8) Elori,da Statutes.....,(2010) and Section 196.091 E Lorida Statutes (2010.) The issue in that matter was whether the Petitioner demonstrated by a preponderance of the evidence, extenuating circumstances judged by the Special Magistrate to warrant the granting of the Veterans Total Disability exemption for the current year. 4. While serving in Manatee County,, there. was an appeal seeking the late flling of an on said property as a result of an apparent scrivener error or input error on the deed evidencing the address of their new homestead after a closing. 6. While serving in Flagler County, there was an issue before me of an appeal of a denial of historically commercial or nonprofit exemption of two real property parcels. 7. While serving in Flagler County, an appeal of a petition on a Homestead denial with the issue as to whether or not the Petitioner is a permanent resident of the property at issue. The issue was a permanent resident issue and whether or not has the Petitioner demonstrated by a preponderance of the evidence that he is indeed a permanent resident of the property. 8. While serving in Flagler County, there was an appeal of a petition on a Homestead denial with the issue as to whether or not the Petitioner had abandoned the property by way of a rental of the property, and whether or not rental of a homestead constitutes the abandonment of the property, with that abandonment being the rental of an entire dwelling previously claimed to be a homestead for tax purposes. Did that rental constitute the abandonment of homestead tax designation? 9. While serving in Indian River County: Pursuant to Section 193.461 (3) (b) Florida Statutes, as a Special Magistrate a "Greenbelt" properties matter came before me. With a "Greenbelt" agricultural classification, properties are bona fide agricultural operations taxed according to the "use" value of those operations, rather than the development value. For property to qualify for agricultural classification, land must be used in good faith for commercial agricultural purposes. 10. While serving in Marion County: An appeal of the denial by the Marion County Property Appraiser of Petitioner's application for non- profiUcharitable ad valorem exemption status as to the use of property/properties at issue. There were 35 parcels at issue before me as the Special Magistrate. APPLICABLE STATUTES: Florida Statutes 196.26, Florida Statute 193.501 Florida Statute 196.196, as admitted as evidence via testimony and documents and submitted by the Property Appraiser and Petitioner respectively. 11. While serving in Citrus County: An appeal for a denial of Homestead Denial. RELEVANT STATUTE: Section 6 (b) Florida Constitution and Florida Statute 196.015, If selected by the Value Adjustment Board, the objectives and goals that I would take to ensure timely return of the associated worksheets would be as I have done over the years in my capacity as a VAB special magistrate in the counties that I have served are very simple: to get the work done immediately after receiving the tiles from the VAB clerk whether it would be the physical files through the U.S. Postal Mail or electronically by and through AXIA or the particular system designed for the particular county. Should I need a question answered, then 1 ask not only electronically to either the clerk or VAB counsel, but I also follow up with a telephonic conversation to make sure the written electronic communication comports with the overall understanding of the substance of the intent of the communication. To put it even more simply, when the work comes to ane, I get the job done quickly, without delay, and efficiently. 1 believe that I am the most qualified to serve the taxpayers of Indian River County as a Value Adjustment Board Special Magistrate because of the combination of my prior experience as a VAB Special Magistrate in the counties listed in this application and on my resume, and because of my -22- zeal and affinity for this kind of work. I am always honored and humbled by the opportunity to serve the citizens and taxpayers of the great State of Florida and the surrounding counties in the capacity as a Special Attorney Magistrate. And, I thank you for considering me for this 2023 tax year with this application. /s/Joseph Haynes Davis JOSEPH HAYNES DAVIS Florida Bar No. 0458058 Law Offices of Joseph Haynes Davis, P.A. 2750 TAYLOR AVENUE #B207 Orlando, Florida 32806 Telephone: (407) 839-3725 Facsimile: (407) 839-4708 Joseph.davist,@jlidlaw.com -23- TIN, later. or Note: It the account is in more than one name, see the instructions for line 1. Also see What Name and Employer Numtrer To Give the Requester for guidelines on whose number to enter. F_T__1 S 19 l 13 16 19 is 12 !9 19 Under penalties of perjury, I Certify that: 1. The number shown on this form is my correct taxpayer identification number (or I am waiting for a number to be issued to me): and 2. 1 am not subject to backup withholding because: (a) I am exempt from backup withholding, or (b) I have not been notified by the Internal Revenue Service (IRS) that I am subject to backup withholding as a result of a failure to report all interest or dividends, or (c) the IRS has notified me that i am no longer subject to backup withholding; and 3. 1 am a U.S. citizen or other U.S. person (defined below): and a. The FATCA code(s) entered on form (if any) indicating that I am exempt from FATCA reporting is correct. Certification instructio ou must cross of tem 2 above if you have bean notified by the IRS that you are currently subject to backup withholding because you have failed to repo all interest and dividen on your tax return. For real estate transactions, item 2 does not apply, For mortgage interest paid. acquisition or aband9nment of secured property, ncellation of debt, contributions to an individual retirement arrangement (IRA), and generally, payments other than rnierest aid dividend�t`requ ed to sign thgfertrfication, but you must provide your correct TEN. Sep the instructions for Part If. later. Sign I signature J �' -Z j Re 0 — Here I U. S.oe on► 1 Date- 1 General Instructions Section referent s are to the I ertiaf Revenue Code unless otherwise noted. Future developments. For the latest Information about developments related to Form VV -9 and its instructions. such as legislation enacted after they Were published, go to www,irs.gov/FormW9. Purpose of Form An individual or entity (Form W-9 requester) who is required to file an information return with the IRS must obtain your correct taxpayer identification number (TIN) which may be your social security number (SSN). individual taxpayer identification number (ITIN), adoption taxpayer identification number (ATIN), or employer identification number (EIN), to report on an information return the amount pard to you, or other amount reportable on an information return. Examples of information returns include. but are not limited to. the following. - Form 1099 -INT (interest earned or paid) - Form 1099-OIV (dividends, inclGding those�rom stocks or ntutial funds) - Form 1099-MISC (various types of income, prizes, awards. or gross proceeds) - Form 1099-B (stock or mutual fund sales and certain other transactions by brokers) ► Form 1099-S (proceeds from real estate transactiuns) - Form 1099-K (merchant card and third party network transactions) • Form 1098 (home mortgage interest). 1098-E (student loan interest), 1098-T (tuition) • Form 1099-C (canceled debt) • Form 1099-A (acquisition or abandonment of secured properly) Use Form W-9 only if you ate a U.S. person (including a resident alien), to provide your correct TIN. if you do not return Form W-9 to the requester with a TIN. you might be subject to backup withholding. See What is backup withholding. tater. Cat. No. 10231X Fi,•111 W-9 1,Rev 10-2018. -24- Request for Taxpayer Give Form to the farm tRev. octobet 20181 Identification Number and Certification requester, Do not Oeplrtment of the Treasury send to the IRS, Interna' Revenue Service ► Go to www.irs.gov/FormM for instructions and the latest information. I Name las shown an your income lax return), Name is required on this line: do not leave this line blank LAW OFFICES OF JOSEPH HAYNES DAVIS, PA 2 Business name/disregarded entity name, if dilferent from above ro m 3 Check appropriate box for federal tax classification of the person whose name s entered on line 1 Check only one Of the 4 Exemptions {codes apply only t0 0) following seven boxes. Ireflam enWles. not indnviduals: svv a is ❑ Ind vtduaLrsole proprietor or ❑ C Corporation ❑ S Corporation ❑ Parinprshtp ❑ T(ustreswte msir.tcbors on page 3) m t single -member LLC Exempt payee code it any} ,. '� ❑ Limited liability company Enter the tax classilicalion (C,. C corporation, S-6 corporation, P -Partnership) ► 'Q 2 Note: Chock the appropriate box,n the line above for the rax classification of the single•membar oHr.er. Do not cturck Exemption hqm FATCA reporting cc .1 E LLC if the LLC is classified as a single -member L LC that is disregarded from the owner unless the owner of the I I.0 .s rude pf anyt 0. ` another LLC that is not disregarded from the owner for U.S. federal tax purposes. Otherwise. a single -member LLC that is disregarded from the owner should check the appropriate box for the tax classification at its owner. --- _- y❑ Other (see instructions) ► rico o,:< r c.., r. an•r,.,. r n .,.,. ao P, v s, y 5 Address (number. street, and apt. or suite no.) See instructions. Requester's name and address lopt+onatl a 2750 TAYLOR AVE, #6207 0 6 City, state, and ZIP code ORLANDO, FLORIDA 32806 7 List account number(s) here (optional) Taxpayer Identification Number (TIN) Enter your TIN in the appropriate box. The TIN provided must match the name given on line 1 to avoid s�eccuu(iti, number ��s-ofciaal backup withholding. For individuals, this is generally your social security number (SSNHowever. fora resident alien, sole proprietor, or disregarded entity, see the instructions for Part I, later. For other - entities, it is Your emolover identification number (EIN). If you do not have a number, see Now to .get a TIN, later. or Note: It the account is in more than one name, see the instructions for line 1. Also see What Name and Employer Numtrer To Give the Requester for guidelines on whose number to enter. F_T__1 S 19 l 13 16 19 is 12 !9 19 Under penalties of perjury, I Certify that: 1. The number shown on this form is my correct taxpayer identification number (or I am waiting for a number to be issued to me): and 2. 1 am not subject to backup withholding because: (a) I am exempt from backup withholding, or (b) I have not been notified by the Internal Revenue Service (IRS) that I am subject to backup withholding as a result of a failure to report all interest or dividends, or (c) the IRS has notified me that i am no longer subject to backup withholding; and 3. 1 am a U.S. citizen or other U.S. person (defined below): and a. The FATCA code(s) entered on form (if any) indicating that I am exempt from FATCA reporting is correct. Certification instructio ou must cross of tem 2 above if you have bean notified by the IRS that you are currently subject to backup withholding because you have failed to repo all interest and dividen on your tax return. For real estate transactions, item 2 does not apply, For mortgage interest paid. acquisition or aband9nment of secured property, ncellation of debt, contributions to an individual retirement arrangement (IRA), and generally, payments other than rnierest aid dividend�t`requ ed to sign thgfertrfication, but you must provide your correct TEN. Sep the instructions for Part If. later. Sign I signature J �' -Z j Re 0 — Here I U. S.oe on► 1 Date- 1 General Instructions Section referent s are to the I ertiaf Revenue Code unless otherwise noted. Future developments. For the latest Information about developments related to Form VV -9 and its instructions. such as legislation enacted after they Were published, go to www,irs.gov/FormW9. Purpose of Form An individual or entity (Form W-9 requester) who is required to file an information return with the IRS must obtain your correct taxpayer identification number (TIN) which may be your social security number (SSN). individual taxpayer identification number (ITIN), adoption taxpayer identification number (ATIN), or employer identification number (EIN), to report on an information return the amount pard to you, or other amount reportable on an information return. Examples of information returns include. but are not limited to. the following. - Form 1099 -INT (interest earned or paid) - Form 1099-OIV (dividends, inclGding those�rom stocks or ntutial funds) - Form 1099-MISC (various types of income, prizes, awards. or gross proceeds) - Form 1099-B (stock or mutual fund sales and certain other transactions by brokers) ► Form 1099-S (proceeds from real estate transactiuns) - Form 1099-K (merchant card and third party network transactions) • Form 1098 (home mortgage interest). 1098-E (student loan interest), 1098-T (tuition) • Form 1099-C (canceled debt) • Form 1099-A (acquisition or abandonment of secured properly) Use Form W-9 only if you ate a U.S. person (including a resident alien), to provide your correct TIN. if you do not return Form W-9 to the requester with a TIN. you might be subject to backup withholding. See What is backup withholding. tater. Cat. No. 10231X Fi,•111 W-9 1,Rev 10-2018. -24- 10/12/2022 9:00 a.m. Petition #14 SANSONI DANIEL 13248 Moss Park Ridge Drive Orlando, Florida 32832 PROPERTY ID: 21E 20519 22000 PARCEL ADDRESS: 11459 East Bushnell Road Floral City, Florida 34436 ISSUE: Denial of classification — Agriculture STATUTE: FLORIDA STATUTE 193.461 NOTICE NAME: SANSONI DANIEL MAGISTRATE: Joseph Haynes Davis PROPERTY VALUES WERE READ INTO THE RECORD BY THE PROPERTY APPRAISER PETITIONER: Daniel Sansoni appeared via telephone. Objected to the Property Appraiser's evidence which has been admitted. Objection overruled. Property Appraiser's Office testified under oath that the admitted evidence was sent electronically to the Petitioner timely. Petitioner admitted under oath receiving an email but could not open attachment and then went on vacation and just got back for the hearing. PARCEL ID: AK 4352 24 30 PROPERTY APPRAISER: LORI OLSON. ALL PARTIES WERE SWORN APPLICABLE STATUTE: 193.461 FINDINGS OF FACT: ISSUE OF VALUES: LORI OLSON from the Citrus County Property Appraiser's Office read into the record the values for the related parcel during the hearing and the following: VALUES -JUST, ASSESSSED AND TAXABLE VALUES: 268, 8S4 Just Value; 181, 890 Land Value; 86, 964 Improved Value; no classification on the land. 100 Acres (1 acre citrus; 100 acres timberland; 100 acres native plants on application.) -25- Testified that in the instant matter, the purchase price paid, as per Florida Statute 193.461(3) (b) 1 (c), that the purchase price of these parcels was not relevant to the instant denial. Testified that in the instant matter, size, as it relates to specific agricultural use, but a minimum acreage may not be required for agricultural assessment, as per Florida Statute 193.461(3) (b) 1 (d), the size of the parcel was not relevant to the instant denial. Testified that in the instant matter, whether an indicated effort has been made to care sufficiently and adequately for the land in accordance with accepted commercial agricultural practices, including, without limitation, fertilizing, liming, tilling, mowing, reforesting, and other accepted agricultural practices, as per Florida Statute 193.461(3) (b) 1(e), that the care of the parcels was part of the basis of the instant denial. Testified that the Property Appraiser cannot get access to the property. Testified that the Property Appraiser sent notice to the Petitioner with no response. This non -access also serves as a basis for the instant denial. Testified that the Petitioner has a forest management plan but that the Petitioner has not carried out that pian as to the property. Testified that the Petitioner says that the Petitioner takes the citrus and donates it to the homeless. Testified that in the instant matter, whether the land is under lease and, if so, the effective length, terms, and conditions of the lease, as per Florida Statute 193.461(3) (b) 1 (f), that there is no lease so therefore this prong is not applicable. Testified that in the instant matter, such other factors as may become applicable, as per Florida Statute 193.461(3) (b) 1(g); Testified that the Property Appraiser cannot get access to the property. Testified that the Property Appraiser sent notice to the Petitioner with no response. This non -access also serves as a basis for the instant denial. Testified that the Property Appraiser has not been able to inspect since the Petitioner has been the land owner. Property Appraiser's evidence was relevant, admissible and credible FOR THE PETITIONER: Daniel Sansoni appeared via telephone. Testified that Petitioner has the property for two years and even met the prior owner. Testified that Petitioner gathers the oranges and donates them to the neighbors and the homeless. Testified that Petitioner has not sold anything commercially and is not interested in a "commercial money -making scheme." Testified that Petitioner has not set up a commercial enterprise nor has the Petitioner set up a 501(c) 3. Testified that at all times the Petitioner has given access to the Property Appraiser's Office to the property as they were there in August, 2022. Testified that the Property Appraiser never sent evidence to Petitioner's address. Petitioner's evidence was relevant, admissible and credible. CONCLUSIONS OF LAW: The undersigned Special Magistrate finds that the following below is controlling and or persuasive in the recommendation: Florida Statute 193.461 Agricultural lands; classification and assessment; mandated eradication or quarantine program; natural disasters.— (3) (b) Subject to the restrictions specified in this section, only lands that are used primarily for bona fide agricultural purposes shall be classified agricultural. The -26- term "bona fide agricultural purposes" means good faith commercial agricultural use of the land is the guideline and the basis for the denial. 1. In determining whether the use of the land for agricultural purposes is bona fide, the following factors may be taken into consideration: a. The length of time the land has been so used. b. Whether the use has been continuous. c. The purchase price paid. d. Size, as it relates to specific agricultural use, but a minimum acreage may not be required for agricultural assessment, e. Whether an indicated effort has been made to care sufficiently and adequately for the land in accordance with accepted commercial agricultural practices, including, without limitation, fertilizing, liming, tilling, mowing, reforesting, and other accepted agricultural practices. f. Whether the land is under lease and, if so, the effective length, terms, and conditions of the lease. g. Such other factors as may become applicable. PETITION: Petition ##14 is recommended to be DENIED on the issue of the statutory criterion of only lands that are used primarily for bona fide agricultural purposes shall be classified agricultural along with the term "bona fide agricultural purposes" which means good faith commercial agricultural use of the land. In the instant matter, a preponderance of the evidence shows that parcel did not meet that test and as a result, it is recommended the petition be denied. Indeed, Testimony from the Petitioner that the Petitioner has not sold anything commercially and is not interested in a "commercial money -making scheme" along with testimony from the Petitioner that the Petitioner has not set up a commercial enterprise nor has the Petitioner set up a 501(c) 3, is very persuasive in recommendation for the denial in this matter. ANALYSIS In this instant matter, a preponderance of the evidence shows that: Testimony from the Property Appraiser's Office that while the Petitioner previously had the classification with a timber classification, the ownership changed on November 11, 2020 and applied last year as a late file. Testimony from the Property Appraiser's Office that the Petitioner has a forest management plan but that the Petitioner has not carried out that plan as to the property. Testimony from the Property Appraiser's Office that the Forrest Management Plan was submitted in the application this year on January 23, 2022. Testimony from the Petitioner that the Petitioner has not sold anything commercially and is not interested in a "commercial money -making scheme." Testimony from the Petitioner that the Petitioner has not set up a commercial enterprise nor has the Petitioner set up a 501(c) 3. For the aforementioned reasons the recommendation for this matter for Petition: Petition ##14 should be NOT BE GRANTED for the classification that the Petitioner is seeking. -27- HEARING TIME: 1:00 pm Cst. 10/21/2021 PETITION #1- PARCEL: 00-2S-22-0310-0008-2350; 300 MOUNTAIN DRIVE DESTIN, FLORIDA PETITION #2- PARCEL: 00-25-22-0310-0006-2380; 300 MOUNTAIN DRIVE DESTIN, FLORIDA PETITION 43- PARCEL: 00-2S-22-0310-000(3-2370; MARLER STREET, DESTIN FLORIDA 32541 FLORIDA STATUTE: 196.192; 196.196; 196.012 CASELAW: Genesis Ministries, Inc. v. Brown 250 So.3d 865 (Fla. App. 1 Dist. 2018); Ocean Highway & Port Authority v. Page, 609 So. 2d 84 - Fla: Dist. Court of Appeals, 1st Dist. 1992 PETITIONER: Protestant Episcopal Church PARCEL ADDRESS: 300 MOUNTAIN DRIVE DESTIN, FLORIDA ATTORNEY SPECIAL MAGISTRATE: Joseph Haynes Davis, Esq. OKALOOSA COUNTY PROPERTY APPRAISER: Loren Levy, Esq.; Mack Busbee; William Slattery; Castille ISSUES BEFORE THE SPECIAL MAGISTRATE: All parties were sworn. For the Petitioner: George Mead, Esq.; Pastor Jess McCurnin Sr. Pastor at Coastline Calvary Chapel; Rev. Jim Popham, Rector at St. Albans by the Sea, Destin Florida. For the Property Appraiser: Loren Levy, Esq.; Mack Busbee; William Slattery. Property Appraiser evidence packet #1, #2, and #3 admitted without objection. Petitioner's evidence packet #1 admitted without objection. All county property values were read into the record by the property appraiser's office. 196.192 Exemptions from ad valorem taxation.—Subject to the provisions of this chapter: (1) All property owned by an exempt entity, including educational institutions, and used exclusively for exempt purposes shall be totally exempt from ad valorem taxation. (2) All property owned by an exempt entity, including educational institutions, and used predominantly for exempt purposes shall be exempted from ad valorem taxation to the extent of the ratio that such predominant use bears to the nonexempt use. (3) All tangible personal property loaned or leased by a natural person, by a trust holding property for a natural person, or by an exempt entity to an exempt entity for public display or exhibition on a recurrent schedule is exempt from ad valorem taxation if the property is loaned or leased for no consideration or for nominal consideration. For purposes of this section, each use to which the property is being put must be considered in granting an exemption from ad valorem taxation, including any economic use in addition to any physical use. For purposes of this section, property owned by a limited liability company, the sole member of which is an exempt entity, shall be treated as if the property were owned directly by the exempt entity. This section -28- does not apply in determining the exemption for property owned by governmental units pursuant to s. 196.199. 196.012 Definitions.—For the purpose of this chapter, the following terms are defined as follows, except where the context clearly indicates otherwise: (1) "Exempt use of property" or "use of property for exempt purposes" means predominant or exclusive use of property owned by an exempt entity for educational, literary, scientific, religious, charitable, or governmental purposes, as defined in this chapter. (2) "Exclusive use of property" means use of property solely for exempt purposes. Such purposes may include more than one class of exempt use. (3) "Predominant use of property' means use of property for exempt purposes in excess of 50 percent but less than exclusive. (4) "Use" means the exercise of any right or power over real or personal property incident to the ownership of the property. 196.196 Determining whether property is entitled to charitable, religious, scientific, or literary exemption.— (1) In the determination of whether an applicant is actually using all or a portion of its property predominantly for a charitable, religious, scientific, or literary purpose, the following criteria shall be applied: (a) The nature and extent of the charitable, religious, scientific, or literary activity of the applicant, a comparison of such activities with all other activities of the organization, and the utilization of the property for charitable, religious, scientific, or literary activities as compared with other uses. (b) The extent to which the property has been made available to groups who perform exempt purposes at a charge that is equal to or less than the cost of providing the facilities for their use. Such rental or service shall be considered as part of the exempt purposes of the applicant. 1(2) Only those portions of property used predominantly for charitable, religious, scientific, or literary purposes are exempt. The portions of property which are not predominantly used for charitable, religious, scientific, or literary purposes are not exempt. An exemption for the portions of property used for charitable, religious, scientific, or literary purposes is not affected so long as the predominant use of such property is for charitable, religious, scientific, or literary purposes. In no event shall an incidental use of property either qualify such property for an exemption or impair the exemption of an otherwise exempt property. -29- FINDINGS OF FACT: THE PROPERTY APPRAISER PRESENTED The Okaloosa County Property Appraiser presented by and through the testimony of Okaloosa County Property Appraiser Counsel Loren Levy. Testified that the property is owned by and exempt entity and is being used by another exempt entity in exchange for rent, market rent. Testified that there is a 2018 court case called Genesis Ministries, a Santa Rosa County case, stands for the proposition that ownership and use has to be by the same entity which is relevant to this instant matter. Testified that the court said that if the entity that owned the property received rent for the lease disqualified the property from receiving the exemption. Testified in the instant matter, the two entities at issue are not related entities. Testified that the instant matter was one whereby the Florida Statute 196.192 is the first issue of the matter before the Special Magistrate which is the general Exemptions from ad valorem taxation statute. Testified that the statute has a two (2) prong test. Testified that the statute exempts ownership with the specific language being "All property owned by an exempt entity, including educational institutions, and used exclusively for exempt purposes shall be totally exempt from ad valorem taxation" in the first prong. Testified that you must have exempt ownership, or ownership by an exempt entity of the property as to the first prong along with use for exempt purposes. Testified that the second prong is, with the specific language being, "All property owned by an exempt entity, including educational institutions, and used predominantly for exempt purposes shall be exempted from ad valorem taxation to the extent of the ratio that such predominant use bears to the nonexempt use." Testified that, for clarity, the first prong stands for ownership of the land by an exempt entity used exclusively for exempt purposes, and that the second prong stands for ownership by an exempt entity used predominantly for exempt purposes shall be exempt from taxation if the use indeed charitable and not market rent. Testified that the statute stands for the fact that one must look at physical and economic uses of the property. Testified that the Property Appraiser's presentation will be focusing on subsections 1 through 2 of Florida Statute 196.196. Testified to the meaning of the language of the following: 196.196 Determining whether property is entitled to charitable, religious, scientific, or literary exemption.— (1) In the determination of whether an applicant is actually using all or a portion of its property predominantly for a charitable, religious, scientific, or literary purpose, the following criteria shall be applied: (a) The nature and extent of the charitable, religious, scientific, or literary activity of the applicant, a comparison of such activities with all other activities of the organization, and the utilization of the property for charitable, religious, scientific, or literary activities as compared with other uses. (b) The extent to which the property has been made available to groups who perform exempt purposes at a charge that is equal to or less than the cost of providing the facilities for their use. Such rental or service shall be considered as part of the exempt purposes of the applicant. 1(2) Only those portions of property used predominantly for charitable, religious, scientific, or literary purposes are exempt. The portions of property which are not predominantly used for charitable, religious, scientific, or literary purposes are not exempt. An exemption for the portions of property used -30- for charitable, religious, scientific, or literary purposes is not affected so long as the predominant use of such property is for charitable, religious, scientific, or literary purposes. In no event shall an incidental use of property either qualify such property for an exemption or impair the exemption of an otherwise exempt property. Testified in instant matter is that the issue is ownership by an exempt entity with ownership and use by another exempt entity. Testified that the question is what do you do when you have 1 non-profit leasing to another non-profit? Testified that the renting for an economic increase is not charitable. Testified that the Genesis case language says that the owner and user of the parcel must be the same. William Slattery: Testified that the use is not by the owner. Testified that the structure built on the parcel #1 means that the structure would exceed "nominal rent" which is contrary to the statute. Testified that parcel #1 is teased to Harvest House Ministries which runs a thrift store and food bank and was exempt until the Genesis Case. Testified that the rent for the parcel is "significant" and as a result the significant rent extinguishes the exemption. Testified that the structure was built by Harvest House and that via the lease involved that the structure will revert back to the Petitioner once the lease is over and that exceeds what constitutes nominal rent and exceeds renting at a loss. Testified that the Petitioner never had the structure prior to the structure being built and that the structure was specifically built to be leased. Testified that the lease is continued between the parties with written notice between the parties. Testified that the lease itself says that there is $1 rent a year but the lease specifies that the lessee is responsible for the structure on the parcel. Testified that the fact that the structure reverts back to the Petitioner via the lease amounts to what the Property Appraiser's Office considers excessive rent and serves a basis for the instant denial. Testified that statute 196.192 and the Genesis case is also a basis for the denial along with the use of the property not being used by the Petitioner. Testified that the Harvest House is not the owner using the parcel at issue. Testified that Petitions 2 and 3 are similar in that the Petitioner is leasing to Coastline Calvary. Testified that there is a 13,000 sq. ft. structure at issue that was previously exempted and is a structure that the Petitioner already had existing on the land. The other parcel, parcel #3 is land used for parking and that the Petitioner rents the space and that the Petitioner is not the user of these parcels. Testified that the $7,625.00 per month rent is not nominal. The Property Appraisers evidence is relevant, credible and admissible. FOR THE PETITIONER: For the Petitioner George Mead, Esq. testified. Queried Rev. Popham, Rector at St. Albans by the Sea, bestin Florida who testified that he worked with the day-to-day administration of the church and "shepherded the renewal" of the leases at issue and that the properties are held "in trust" of the congregation and that he works with other church fellowships and promotes the ecumenical work with other Christian fellowships. Testified that the dynamics of the entities at issue in the instant matter are "all part of one church, a singular church" and that all "Christian denominations sees Jesus as the leader of the one church." Testified that he reviewed the instant petition. Testified that the Petitioner has a "common purpose" with Coastline and Harvest House. Queried Pastor Jess McCurnin, Senior Pastor at Coastline Calvary Church who testified that the building is being used to "preach the word of God." -31- Queried Jason Belcher, Board Member of Harvest House. Testified that Harvest House was founded by St. Andrews Episcopal Church which provides food for seasonal workers and was separated as a separate entity and is "meant to serve as an outreach to the community." Testified that the lease with Petitioner was noticed between the two parties each time for renewal. For the Petitioner George Mead, Esq. testified that the use of the parcels at issue have been consistent with the import of Florida Statute 196.012 (4) and in particular has been consistent with the "exercise of any right" in that the use has been one of providing food a shelter to those in need. Testified in particular to the language in the Harvest House lease at page 21 of 70 in packet #1 and also page 29 of 89 in packet #2 and 19 of 79 in packet #3. Testified that is the only use, that is, one of providing food a shelter to those in need. Testified that the use is a singular use that all churches hold in common which are the teachings of Jesus Christ and giving to the poor, Testified that the church is "unified as a whole" and that these issues before the instant matter are "dangerously close to constitutional issues" of the First Amendment. Testified that the instant matter is analogous to the United States of America and the several states of the Union that we live. Testified that "one cannot deny the unity of the church and that the Church of Jesus Christ is a singular entity" and that one cannot "treat it in separate for the convenience of the state" nor can the state "intrude into church matters." Testified to the import of the Ocean Highway case and how it does not apply to the instant matter nor does the Genesis case apply to the instant matter. Testified that in those cases submitted by the Property Appraiser's Office are not like the instant matters because the owner's exercise of the power of use through rent to establish whether or not the owner using the property is exercising that power of the lease which is what is here in these cases in the instant matter and not in the Genesis case nor the Ocean Highway case. Testified that the instant matters are not like Genesis or Ocean Highway cases. The Petitioner's evidence is relevant, credible and admissible. CONCLUSIONS OF LAW The undersigned Special Magistrate finds that the following below is controlling and or persuasive in the recommendation: FLORIDA STATUTE: 196.192; 196.196; 196.012 CASELAW: Genesis Ministries, Inc. v. Brown 250 So.3d 865 (Fla. App. 1 Dist. 2018); Ocean Highway & Port Authority v. Page, 609 So. 2d 84 - Fla: Dist. Court of Appeals, 1st Dist, 1992. As to PETITIONS; #1, #2, and #3 said petitions are recommended to be DENIED. in each of these related petitions, the Petitioner has not demonstrated by a preponderance of the evidence that the properties at issue in the instant matter are entitled to the exemption that the Petitioner is seeking and has not demonstrated by a preponderance of the evidence that the parcels at issue survive the statutory tests of the following Florida Statutes: 196.192; 196.196; 196.012. Additionally, a preponderance of the evidence shows that the Petitioner has not shown that the Petitioner has not overcome the very persuasive language from the Genesis Ministries, Inc, v. Brown -32- case citing the language from the Ocean Highway & Port Authority v. Page case that "It is not enough that an exempt entity owns the property and that the property is being used for exempt purposes. The exempt entity owner must also be the entity using the property for exempt purposes." In the instant matters, in all three petitions, the Petitioner is the owner of the parcels. Yet, in all three petitions, a preponderance of the evidence shows that the Petitioner is not the "entity using the property for exempt purposes." A preponderance of the evidence shows that the interpretation of Florida Statute 196.192 has a two (2) prong test. A preponderance of the evidence presented by and through the testimony and presentation of the Okaloosa County Property Appraiser is persuasive in the instant denial by articulating that the "All property owned by an exempt entity, including educational institutions, and used exclusively for exempt purposes shall be totally exempt from ad valorem taxation" that the Petitioner must have ownership as an exempt entity of the property along with use of that property for exempt purposes. In the instant matters, by a preponderance of the evidence, the Petitioner has met the test of this first prong. However, a preponderance of the evidence shows that with the second prong, with the specific language being, "All property owned by an exempt entity, including educational institutions, and used predominantly for exempt purposes shall be exempted from ad valorem taxation to the extent of the ratio that such predominant use bears to the nonexempt use" the Petitioner has not met the import of the second prong whereby a preponderance of the evidence shows that the second prong stands for ownership of property owned by an exempt entity and that property is used predominantly for exempt purposes if the use is indeed charitable and not market rent, then shall be exempt from taxation. A preponderance of the evidence shows that the Petitioner in all three petitions, is not the same entities using the parcels at issue which is contrary to the second prong of Florida Statute 196.192. Testimony from William Slattery from the Property Appraiser's Office was also persuasive in these recommendations for denials: Testified that the use of all three parcels is not use by the Petitioner. Equally persuasive in the recommendation for the denials for all three petitions are the documentary evidence of the leases on the three parcels whereby a preponderance of the evidence show that the leases are leases between two different entities. A preponderance of the evidence shows that the entities are not the same in those leases. A preponderance of the evidence shows that the Petitioner by and through the Petitioner's own testimony admits that the leases are not between the same entities and that the Petitioner leases the parcels for rent. While the Petitioner's counsel's testimony that the "use is a singular use that all churches hold in common which are the teachings of Jesus Christ and giving to the poor" along with the testimony that "the church is unified as a whole" is honorable, it cannot overcome the preponderance of the evidence showing that the entities engaged in the lease agreements are separate entities which is contrary to Florida Statute 196.192 and the caselaw language of the Genesis Ministries, Inc. v. Brown case citing the language from the Ocean Highway & Port Authority v. Page which is "It is not enough that an exempt entity owns the property and that the property is being used for exempt purposes. The exempt entity owner must also be the entity using the property for exempt purposes." -33- The language of Florida Statute 196.196 is as follows: 196,196 Determining whether property is entitled to charitable, religious, scientific, or literary exemption.— (1) In the determination of whether an applicant is actually using all or a portion of its property predominantly for a charitable, religious, scientific, or literary purpose, the following criteria shall be applied: (a) The nature and extent of the charitable, religious, scientific, or literary activity of the applicant, a comparison of such activities with all other activities of the organization, and the utilization of the property for charitable, religious, scientific, or literary activities as compared with other uses. (b) The extent to which the property has been made available to groups who perform exempt purposes at a charge that is equal to or less than the cost of providing the facilities for their use. Such rental or service shall be considered as part of the exempt purposes of the applicant. 1(2) Only those portions of property used predominantly for charitable, religious, scientific, or literary purposes are exempt. The portions of property which are not predominantly used for charitable, religious, scientific, or literary purposes are not exempt, An exemption for the portions of property used for charitable, religious, scientific, or literary purposes is not affected so long as the predominant use of such property is for charitable, religious, scientific, or literary purposes. In no event shall an incidental use of property either qualify such property for an exemption or impair the exemption of an otherwise exempt property. The issue as to Florida Statue 196.196 is the (b) prong with "The extent to which the property has been made available to groups who perform exempt purposes at a charge that is equal to or less than the cost of providing the facilities for their use" language before this Attorney Special Magistrate is also persuasive in this instant matter. While a preponderance of the evidence shows that the Genesis Ministries, Inc. v, Brown case citing the language from the Ocean Highway & Port Authority v. Page which is "It is not enough that an exempt entity owns the property and that the property is being used for exempt purposes. The exempt entity owner must also be the entity using the property for exempt purposes" language is very persuasive in this instant denial for all three petitions, a preponderance of the evidence shows that the "rent" charged by the Petitioner in all three petitions is not "nominal" or "equal to or less than the cost of providing the facilities for their use" as per Florida Statute 196.196 whether the rent is the $7,625.00 per month or that the fact that the structure built by the lessee which eventually reverts back to the Petitioner via the lease once the lease expires. Thus, by a preponderance of the evidence, the Petitioner has not demonstrated that the instant exemption that the Petitioner seeks should be granted. This Special Magistrate recommends this instant petition should not be granted and the relief sought by Petitioner should not be granted. As to PETITION: 91, ##2, and 43 said petitions are recommended to be DENIED, -34- PETITION: 2021-00453; 2021-00454; 2021-00455 HEARING TIME: 11/29/20211:00:00 PM PARCEL ID: 2537049 PETITIONER: QUEST WEST LLC C/O JAMES ROBERTS 35 WEST POINT DR COCOA BEACH FL,32931 ISSUE: 10% Cap FOR THE PETITIONER: JAMES ROBERTS FOR THE PROPERTY APPRAISER: George Massalino. THERE WAS NO EVIDENCE EXCHANGE BETWEEN THE PARTIES CASELAW: STATUTE: Florida Statute 193.1554; 194.034; 194.036; 194,171; 194.032; 194.037 PROPERTY VALUES WERE READ INTO THE RECORD BY THE PROPERTY APPRAISER ALL PARTIES WERE SWORN Values were read into the record. FINDINGS OF FACT FOR THE BREVARD COUNTY PROPERTY APPRAISER: George Massalino presented and testified first. 2021-453 in 2020 market was assessed at a 5% increase from 93,950 to 98,650. 2021-454 in 2020 market was assessed at a 3.53% increase from 87,500 to 90,590. 2021-455 in 2020 market was assessed at a 14% increase from 92,980 to 106,550. 2021-453 in 2020 the assessed was 5% at 93,950 to 98,650. 2021-454 in 2020 the assessed was 10°x6 at 80,410 to 88, 450. 2021-455 in 2020 the assessed was 10% at 92,980 to 102,270. Testified that the Property Appraiser believed that the proper statute is 193.1554. Testified that the calculation is sufficient via the statute. -35- Testified and argued that the 2020-2021 tax roll is the only matter that the Attorney Special Magistrate can hear citing Florida Statute 194. Testified that the Value Adjustment Board has no authority to look at or hear anything other than the 2021 tax roll. Property Appraiser's evidence was relevant, admissible and credible. Petitioner James Roberts testified and argued for the Petitioner: Petitioner is not here for the values as they are not in dispute. Petitioner testified that Petitioner was appearing because of the errors in this matter and on these petitions from prior years. Testified and argued that the errors began in 2018 and that the Attorney Special Magistrate should go back to the 2018 tax year to remedy that error in order for the calculations on the years 2019, and 2020 can be remedied for the present calculations for the 2021 tax year. Testified that the mistake began in the 2019 tax year. Testified that the reason for the present petitions is because the need for the re -calculations for 2019 and 2020 and wants a review of every year where a mistake was made. Testified that the parcels at issue changed ownership in 2018 and when this matter was heard in prior years by prior magistrates that the matter was decided wrongly. Petitioner's evidence was relevant, admissible and credible. CONCLUSIONS OF LAW: The undersigned Special Magistrate finds that the following below is controlling and or persuasive in the recommendation: APPLICABLE STATUTES OR REVENUE CODE: The undersigned Special Magistrate finds that the following below is controlling and or persuasive in the recommendation: FLORIDA STATUTE: Florida Statute 193.1554; 194.034 The Petitioner has not demonstrated by a preponderance of the evidence that the property at issue in the instant matter is entitled to the exemption that the Petitioner is seeking and has not demonstrated by a preponderance of the evidence that the parcel at issue survive the statutory tests of the following Florida Statutes: Florida Statute 193.1554; 194.034 PETITION: 2021-00453; 2021-00454; 2021-00455 are all recommended to be denied. ANALYSIS In this instant matter, a preponderance of the evidence shows that: A preponderance of the evidence shows that the Petitioner has not shown that the Petitioner has demonstrated that the Attorney Special Magistrate has the authority to go back to the 2018 tax year to remedy that error in order for the calculations on the years 2019, and 2020 be remedied for the present calculations for the 2021 tax year or in those prior years. See Florida Statute 194.034. A preponderance of the evidence shows that the Property Appraiser's Office has sufficiently provided the correct present calculations on the parcels via the statute, Florida Statute 193.1554. A preponderance of the evidence -36- shows that the Value Adjustment Board has no authority to look at or hear anything other than the 2021 tax roll as per Florida Statute 194. VAB Board has issued a final recommendation in prior years that the Petitioner seeks to have reviewed. The adequate remedy for the Petitioner's issue is an appeal to the appropriate circuit court. Florida Statute 194.036 addresses the appeals of the decisions of the Value Adjustment Boards. See Florida Statute 194.036 (2) Appeals which says that "Appeals of the decisions of the board shall be as follows: (2) any taxpayer may bring an action to contest a tax assessment pursuant to s. 194.171." See also Florida Statute 194.171 (1) whereby the Circuit court is to have original jurisdiction in tax cases. Subsection (1) specifically says that "The circuit courts have original jurisdiction at law of all matters relating to property taxation. Venue is in the county where the property is located, except that venue shall be in Leon County when the property is assessed pursuant to s. 193,085(4)." Moreover, a preponderance of the evidence shows that the Brevard County Value Adjustment Board is no longer in session for the 2018, 2019 or 2020 tax years which the Petitioner seeks for review alleging the miscalculations that Petitioner alleges in this instant hearing. The final recommendations for those years have been issued by the Brevard County Value Adjustment Board for those years. The 2018, 2019 or 2020 tax years have ended and the Attorney Special Magistrate and the Value Adjustment Boards are only authorized to hear matters and petitions concerning this 2021 tax year. Testimony from the Petitioner, while under oath, is that the Petitioner has no objections to the values for the 2021 tax year. Florida Statute 194.034 (2) and the "Hearing procedures rule" Is also persuasive in this instant recommendation for denial. It specifically states in subsection (2) that "In each case, except if the complaint is withdrawn by the petitioner or if the complaint is acknowledged as correct by the property appraiser, the value adjustment board shall render a written decision. All such decisions shall be issued within 20 calendar days after the last day the board is in session under s. 194.032. The decision of the board must contain findings of fact and conclusions of law and must include reasons for upholding or overturning the determination of the property appraiser. Findings of fact must be based on admitted evidence or a lack thereof. If a special magistrate has been appointed, the recommendations of the special magistrate shall be considered by the board. The clerk, upon issuance of a decision, shall, on a form provided by the Department of Revenue, notify each taxpayer and the property appraiser of the decision of the board. This notification shall be by first-class mail or by electronic means if selected by the taxpayer on the originally filed petition. If requested by the Department of Revenue, the clerk shall provide to the department a copy of the decision or information relating to the tax impact of the findings and results of the board as described in s. 194.037 in the manner and form requested." Thus, when a recommended decision is adopted and rendered by the board, those recommendations and decisions become final. Therefore, a preponderance of the evidence shows that 2018, 2019 or 2020 tax years have ended and those recommended decisions have been adopted and rendered by the board, and those prior recommendations and decisions have become final. Thus, by a preponderance of the evidence, the Petitioner has not demonstrated that the instant exemption that the Petitioner seeks should be granted, This Special Magistrate recommends this instant petition should not be granted and the relief sought by Petitioner should not be granted. As to PETITION: 2021-00453; 2021-00454; 2021-00455 are all recommended to be denied. -37- V SPECIAL MAGISTRATE APPLICATION INDIAN RIVER COUNTY VALUE ADJUSTMENT BOARD (APPLICANTS MUST MT:F."f QUALIFICATIONS OUTLINED IN FLA. STAT. y 194.035) Please type or print. If more space is needed, attach additional sheets. Applicunis mat' supplement their application with u 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 ❑ Tangible Personal Property If appointed, how much tinge would you be available to conduct hearings and complete your recommendations? ❑ 1 to 8 hours per %week; ® 9 to 20 hours per week; ❑ 21 to 30 hours per week; ❑ 31 to 40 hours per week. Name: SteDhen J. Bovie. MAI Home Address: 2257 W Ocean Oaks Circle Vero Beach FL 32963 Mailing Address: Same Business Name: Boyle Appraisal Service Business Address: 2257 W Ocean Oaks Circle Vero Beach FL 32963 Phone: Home/ Business/772-538-1303 Cell/772-538-1303 Fax: E -Mail: Stephen rt Boy ledrake.cotn • 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 oforiginal material. Ifyou have sen ed as a special inagistrate previously, please submit it 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 littp:!/dor.ntyflorida.coin/doriproperty/vabltraining.Itttnl. 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 4: RZ 699 Valid Through: 11/30/24 Provide number of years of experience you have in the area of real property valuation: 41+ years Describe experience. and number of years you have in the area of tangible property valuation: Page 1 %-01/13/2015 -38- SPECIAL MAGISTRATE APPLICATION • INDIAN RIVER COUNTY VALUE ADJUSTMENT BOARD (APPLICANTS MUST. MEET QUALVICA110 ED IN FLA. S-rA,:L.-k til4.L31) �IAFTCATIONS/EXPERIENCE 1. Educational Background 13S in Business Administration and. Finance, MAI daig"ll [MM the Aggraisat Institute 2. List any experience and/or specialty for the fbilowing property types: PROPERTY TYPE MPEWNcMEgQ&—LT—V ftsidtatial Real ETM 41+ years fi)rU&M re 'd . , m, oftl Commercial Real _�*nd,hW comper 41+,Xears AllWM 9tialpro Tangible property None other (pla4m specify) industrial, ALncultyml, Marinas, Subdivision bja_�rq I 3. If you currently or previously have served as a special magistrate, please provide the municipality or county and daits served, B m -yard Counly ZM2022. Pahn Bea c& MMW. St. Lgqk and Indim, River Qunfila 2OZZ 4. Have you ever been dismissed, terminated or denied appointment as a special magistrate for poor or improper performance? M No M Yes {}Tease explain) 5. List any additional information which makes you quaRfied, to serve as a special magistrate. Also provide name and contact information of at least two individuals who can attest to your yearsi of experie�nceift " vAorem taxation. tangible personal property or real property appraisals. I served as a special magistrate in Brevard County over the past 3 years. NlbosrotM, cases were complex commercial pArperties. I have also testified in numerous tax apMals in . Martin $I L .0 - mgic and.indign River 0 g over the recent past, Please contact Mike Umphrey 772-226-1478 at the Indian River CounPA' s office and Nicole Sumingrs-ftuty Clerk ValNe Adjustment Board, Breymid —Count y 321-637-2001. 6, Are you willing to accept the Value Adjustment Board established schedule of fees? 0 Yes []No If no, please indicate your schedule e tees to be charged the board on a one-hour basis. 7. Explain your level of knowledge and experience with computers and liathe applicatioils y6o.arae familiar with, including Aria. I have used Axia. Word, Excel and Zoom for several XUrl, 1. List each organization, recognized by the real mote appraisal industry or theLprofesslonob in OW 1161d, In which you are currently or have previously been a desigraftd manber, ORGANIZAT(ON RMGNA,T ION DATE I mrm�us ., Appraisal Institute MAI 10/1991 132415 2. Of those organizations describe any possible conflict of interest that could Occur or the appearance Ora conflict Page 2 vO I /1312015 -39- SPECIAL MAGISTRATE APPLICATION INDIAN RIVER COUNTY VALUE ADJUSTMENT BOARD (APPUCANTS MUST MEET QUALIFICAMNS QL►WNF.D IN 2 ) of interest that tntty prevent you from fairly conducting a lasering: Have you ever been disbarred, suspended or received any other disciplinary action from any association, or from the State of Florida? M No [] Yes (please explain) 4. List any personal or business relationship you leave enter had with any officer or employee of the office, of the property appraiser, office of the clerk- of the circuit court, offte of the county attntrtey or the value adjustment board of any of the coturties to which you an 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 propertyapprsiser and the property owner and taxpayer. Quail Valiev however it would not create a conflict In addition if I wnwally,1tnov, the petitioner. 1 would wi1.hdgw from the hearing CERTIFICATION Pursuant to Fla. Stat. § 194.035, a person cannot server as a special magistrate if hc1sho is an cle W or appointed official of county. a taxing jurisdiction, or the state; is an employee ofa 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 tie hoard in any administrative review of property taxes. Are you an elected or appointed official or employee ofa county, n'taxing jurisdiction, or the statti? (j Yes Z No 1f yes, please provide dits: Me undersigned certffles, under penalty of d*uafift'catinn frac» consideration that eat ftem contained in this application or any outer doc'rrnaent furnished by or on behWof the applicant is true and complete its of the date it hears. The undetxigned authorizes the Mahle Ag#vstmetrt Aoard to obtain hormallo r from other sounvs its vodfv each Reiff contained herein. The uwksigned ackowfedges Nhat, Vadected, ho she Wil fffow all requirements and mandates of law infir#711ing the Mies of rf ecial t quirale _ [9i�t.Gyr, f �l3Nyls .:.9 date; 71(023 Signature of Applicant Stephen J. Boyle, ASA Printed Name of Applicant -40- Parc 3 v01/11=15 Finding of fact for petition number 2022-109 Findi The property appraiser (PA) established the just value for the property at the beginning of the hearing at $438,957 or $202 SF of A/C area.. The PA presented four comparable sales of homes in thesubject subdivision. Two comparables were located on the canal and, two were on dry lots. (One comparable (comp 4) was a May 2022 sales and was "eluded for the analysis.) Comparable Sale I was the December 2021 sale of a o" front house for $650,000 or $299 SF of A/C area. The property contained 2,171 S -F cif AIC area. The lot is slightly larger but only has 05 FF on the canal. The home was built in 1989 and has a pool and dock. Comparable Sale 2 was the June 2021 sale of an interior home for $4,53#600 or $152 $F of A/C area. The property contained 2,993 SF of A/C arew.'Tho lot is larger than the subject but is not on the war. The home was built in 2007 and has no pool. (No adjustments were made to this comparable. It Is noted that the difference in assessed value for the lots is approximately $97,960 or $33 9F of A/C area. Adding the adjustment for land value would indicate $1$5 SP, I) Comparable Sale 3 was the April 2021 sale of an interior home. for $325,000 or $157 9F of A/C area. The property contained 2,068 9F of A/C area. The lot is similar in size as the subject but is not on the water. The home was built in 1993 and has no pool. (No adjustments were made to this comparable. It it noted that the difference in assessed value for the lots is appm-imately $106,340 or $5.1 SF of A/C area. Adding the adjustment, . for land v2duz would indicate $208 SN Comp 4 was excluded for the analysis as it was a May 2022 sale which is after the date of value. (In the petitioner't, evidence and in the PA's rebuttal evidence the sales of 6676 110€" Street was submitted and accepted in to evidence. This seile was the April 2021 sale of a canal front house for S615,000 or $333 SIF of A/C area .T'he property contained 1,846 SIF of A/C area, The lot is slightly larger but only has 95 FF on the canal. The home was built in 1987, has a dock, but does not have Pool.) The PA made no deductions for the Cost of Sale (COS) in the sales comparison approach. The analysis of the comparable sales used the, recorded sale P(Tice. 13 -44- The comparables indicated a range from $152 9F to $299 SF or $332 SIF with the additional comparable sale. (The average sale price of the 4 comparables, after adjusting comps 2 and 3 for land value, was $245 SF.) The preliminary value estimate for the subject property was $438,957 or $202 SF. This is 17.5% less than the average of the four comparable sales at $245 SF. These comparable sales supported the PAs just value of $438,957 or $202 SF. Summary of evidence: presented by the petitioner: The petitioner provided several sales along with their assessed values. The analysis showed the difference between the purchase price and the assessed value. In most cam, the assessed value was less than the purchase price. However, the data did riot support an estimate cif just value for the subject property. The petitioner also offered the declaration page from Citizens Insurance showing a replacement cost of $290,000 for the house versus the depreciated value of $249,191 used by the PA. A 4 -Point inspection report was submitted that showed that the roof was towards the end of its life. However, there were no cost estimates submitted to replace the roof or any other deferred maintenance items discussed at the hearing. Rebuttal Testimony: During rebuttal testimony, the PA testified that there were deductions made for the deferred maintenance. The 110 Street comp submitted by the petitioner was considered a good comparable, sold for $332 SIF of A/C area, and supports the assessed value of the subject. (The property card and an aerial was admitted in to evidence by agreement of both parties.) The petitioner stated that the 110 Street sale was assessed much lower than the purchase price. Ibe petitioner testiftd, than her taxes keep going up each year as a result of the sales in the neighborhood. Special magistrate's analysis and finding -of facts: The comparable sales presented by the PA (and the petitioner) were based on the recorded sale price. Therefore, the special magistrate must determine whether an 811 Criteria adjustment should be made to the presented sales price of the comparables per section 194.301 and 193.011, F.S., and if not, make a percentage adjustment for the 81 Criteria that is equal to the percentage adjustment lawfully -45- made and reported by the PA on Form DR -493 and supported by evidence submitted on the record. The PA's three comparable sales and the one additional sale admi1w in to evidence, showed an average sale price, after adjustments for the difference inland value, of $254 SE When comparing the average sale price per SF of the comparables to the just value of the subject, as established by the PA at $202 SF, the just value is 17.5% be -low the average sale price of the comparables. The-retbre, the PA's estimate of just value appears to how considered the 81 Criteria per section 193.011, F.S. even though there was no adjustment shown in the sales grid. The property appraiser established the presumption of correctness by the ponderance of the evidence that the assessment was arrived at by complying with section 193.011 F.S. and professionally accepted appraisal practim. The petitioner's evidence and testimony did not overcome the presumption of correctness.. Conclusions of low for petition 2022-109 4 June 28,2023 Dear Ms, Collins-Uster: I would 11he to be considered for the position of Appraiser Special Magistrate. have over 30 years of residential appraising experience and 19 years of real estate Investing experience in Florida. I have also served as Special Magistrate for 12 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, "rid Sample (Recommended Decision of Special Magistrate) and 2022 UAB Twining Certificate. YOUr WnftkWation of my application is greatly appreciated. Sincerely, n -- If7T—tjf1:c7'- 7 SPECIAL MAGISTRATE APPLICATION INDIAN RIVER COUNTY VALUE ADJUSTMENT BOARD gTpLtC'AM-S Muse MUT QUAL F1CA'fIONS 017F1:.i "IN _ 4 t'leaw type or print. if mom space is needed, attach additional stets. AppUcanar may sfupp/ement their ngplieatian with a resume- However, a resume cannot be wed in lieu of urn application Application for: 0 Attorney Special Magistrate 0 Appraiser<'i I Magistrate for... ( Real Property aid/or.[] Tangible Personal Property If appointed, haw much time would you be available to conduct bearings and Complete your recomtnncndatas►ns`l 0 1 to 8 hours per week; C19 to 20 hours per week; ❑ 21 to 30 hours per week; ® 31 to 40 hours per week. Name: 'ferric RoUier_. Home Address: 88N "W nt J-10& Miulh Fl. 33126_._.. Mailing Address: 8834 SW 123 Gomm unit wo8 MiamL F-1.- 3186 J Business Name- Business ame Business Address: 9 SW 40 atim,09,ftimi-1 Phone: CeIVIO,'S 7/2.6062 Fax: N!t±__ E -Mail: jq�&201ilsout>t + Copy of license referenced d below. • mcurnentatian to support membership in professiouai 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 mator i, ll'you have served as a special magistrate previously, please submit a recommended decision as your %ample. Do not submits copy of an appraisal as a writing rumple. r Prior to conducting hearings, all applicants am required under Fla. Stat. § 194.033 to cel' fy Completion of the current yea training provided by the Department of Revenue. To obtain the training„ go online to the Departmenes website at h 11 y r g coM1r t a !trai n# lin!. Return your completion certificate to the VAB clerk. Attorney Magistrate Applicant: Bar Number, __ Date of Admission: l low many years of egpet iotc a do you have in the area of ad valorem taxation: Appraiser Magistrate Applkaat: Residential Appraiser License #r RDfiZf0 Valid Through; I.I.1 x 4 (kne ml A4plimiser License #: Vend Through: Provide number of years of experience you have in the arca of read pr6petty valuatim 30+ Describe experience, and number or years you have in the: area of tangible property valuation: Nanu Pine i v01113/2015 -48- 3 LILIATUAil B H !E . a ^R n 'Se't I Litt arty experience andler specialty for the Mwaing propecWypes: I If you cantly or previously have served as a special magistrate, please provide li4 mmici dates served. TO At4aclied Pesum.o 4 Have You ever boon aismimed, terminated or denied appointment as a special magistrate poor or improper performance? Z] No 0 Yes (please explain) S. List any additional linformadonwhM makes you qualified to serve as a special magistrate. Also provide name and contact intim- ref at least two Individuals who can attest to your years of exverience in ad valorem 6, You Wiftlo'McWtIto Value Adjustment Board establishedschedule of few? fa 'Tzar Q No Tf no, please buleft yaw o tedute offees to be charged the board on a one-hour bsWa. 7. Explain your level of knowledge and experience with comps anti list the Oppfindons ym am liar with, including Axia. tl�ge Wst�aaralsat sorwmar4. I. Last cub ftwhatim revapind by the road 4ppaW i gh*ry at tha pWhWkWWS in OW W in which You or two Provikasly berm a _ DATA None ®. .,, U*MWQWMMWU M=WM any POMMO COMM att O"d occur or the aPpe4nMW en's ocagia WA MW PWVW# YOUftem ty owduWnga bWbW -49- 6. 49 u" , e:3 , " , , V U0112 V 4, List any personal or business r"onship, you hwo ever bat** why Offiew or 4waployee of the office of the PMPOtY appraiser, office of dw 00& Ofd* 4k** *OWL Go" afte eawty adwaty or the value adjustment board of any ofthe counties to vAddt you weV*hW N" S. List wky clubs6 oWn4miont, aasoclatioM oradWedWAnted vAkh y&4 bdo% Orpotdc*W in*$ in wtich P * 'ble MAdtftflartst could occur or#wqVmvw era o of on, IMOUt OMMOt d* in YOU fiom fairly conducting the hoatIMS betwm ft property appraiser wd the property oww and taxpayer, 4" Pummt to FIS. SML # 3'A►4 033, a PAWO:OVMO Ww is a $POW U04641W if h*WW -b sue WOM or qV d official of a county, it texh2l jwj$djCdOA or #*41mr, j* a lwww�m or 60 *a* or in the same tax year tbo tUe RWO a vow. r4we"Mat Pft'Uto any administrative review of pmp" ans. Am You an elected or appabod officiat or employee of may, a uvdftjuris&jkxk or ft qw<3 Y*SWI No If M plow PrM* aawk.. Printed Name Of Appilaw contained in this It 4rtfAw daw it ,*mom to MO and Page 3 VOIT113/2015 TumParn 6800 SW 40 STU19T #"4 MIAN4 A,, 331S5 34S-772-6062 TWaWZ0j@8=VWVTKJ4T SUMMARY OF QUALIFICATIONS s Appraised Residential Real Estate for 30 Yom In M%rni-Dade, Broward and Palm Beach Counties. Appraising for past 4 years in Change and HN4borw.* Counties. • Specializing in Slagle Family, CWW9, 2-4 Ferrr#ly, CaO and Vacant Land f Special Mage -- Ni#kM t, 8rrtwerd, Hillsbarou t, Grange, Osceola, Pasco, Lee, Polk, St. Lucie, Sarasota, Indian River and Brevard Counties 0 Real Estate Investrtir with 19 years of experienm as a buyer, seller, landlord, property manager and renovation spe olist EXPERIENa Nova ur►[,rwft--- ftralegal Certificate 201"rmnt Peltier Appraisals, LLC 2022-2023 Appraiser Special Magistrate for Bi varti Hillsborough, Oranges Sarasota PRWESSIONAL TE04MC , CCKIiM Erovard and Indian River Counties 202.1.2022 Appraiser Special Magistrate for Browd, Mwt %rough, Orange, Gold Coast Schools– Mastering RE Appraisal Pare -Lk Course Sarasota, Brevard, Osceola and Iridian River Courtft 2020-2021 Appraiser Special Magistrate for Broward, Martin, Hillsborough, Orange, Sc. 110118011 -Dade Comnwnity College --• Certified Appraiser Course (AS -2 & AB -213) Lude, Sarasota, Brevard and Osceola Counties 2019-2020 Appraiser Special Magistrate for Bromrd, MWft N1011borough, Orange Century 21– Prind iplo i & Practices of Real Estate Pasco, St. Lucie, Sarasota and Brevard Courdles 4317-21019 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 2015-2456 Appraiser Special Magistrate for Broward, Martin and Hillsborough County 2014-201.5 Appraiser Special Magistrate for Martin County 2009-2018 Terrie Peltier (Appralw) 2008-2021 AmerWIM Consuft ,, LLC (Real Estate Investor) 2593-2009 Investors Aporalsal Secy 1984-1993 Myron W. Peltier, [no, (Appraiser Retired) LICENSURE 2007 Mortgage Broker's License 2006 State -Certified Residential Real Estate Apprai%cr 1993 State -Registered Real Estate Appraiser EDUCATION 1989-1990 Nova ur►[,rwft--- ftralegal Certificate 1988-1940 Nova University— 9 Credits away from S.A. degree In Business Administration 1986-im Briarcliffe College—AA. Degree in Business Administration PRWESSIONAL TE04MC , CCKIiM 2007 GOW Coast Schools -- Mortgage Brokers Pre-Lkense Course 2006 Gold Coast Schools– Mastering RE Appraisal Pare -Lk Course 2006 gold Coast Schools —1,,,r Hr. National USPAP Pre -Lie Course 2000-01 110118011 -Dade Comnwnity College --• Certified Appraiser Course (AS -2 & AB -213) 1993 Miami -Dade CommuniliyGlll9ge --- Registered Appraises' Course 1 (AB -1) 1985 Century 21– Prind iplo i & Practices of Real Estate SEMINARS, CONFERENCES, CONTINUING EDUCATION 2014-2022 Department of Revenue Value Adjustment Board Yearly Training 1994-2022 30 Hr. Continuing Education/USPAP (very 2 Years) 2010 Defaxid Mortgage Nate Tmkft 2DO9 1414r. Mtg:*,D4W iOrttl %ft Mollifth a D n a DECISION OF TI, VALUE ADJUWMENT BOARD 96 Sraward VALUE PETITIONt i�lCtRlDA lM4W P-01117 Fbft '120-11"aQ FA,, 4tlt' The actions below were taken on your petition. Q These actions are a recommendation only, not iii Q Them actions are a final decision of tate VAB If you are not satisfied after you are notified of the final decision o the VAS, you have the right to file a lawsuit in circuit court to further contest your assessment. (See sections 1$3J65(8ft 1[94 036,194.1710 19&151, and 197.2426, Florida Statute Petition # 202410W ('Parcel Ili Petitioner nProperty The petitioner is. E twoW of mrd Q taxpayer's agent address PBARM PWM FAL t2 other, explain; Dedst" -9lGlT!m "g Q, your O -Granted rpoll111110[ Granter to l Value Lines 1 and must be Value frar<t TRIM Notice �After Hoard Action 1, 4u* value, required 443420 443420 443420 2. Assessed or classified We Nq*.Ip,• if applicable _ 443420 443420 443420 3. Exempt value,* enter Vp prom _.. 0 01 0 4. Taxable value,* required l 443420 443420 _. `All values entered should be ccun, taxable values. School and other taxing auth differ. . ; _. r Reasons for Decisionfw�lsir ae Findings of Fact =act (See Attached) inclusions of Law (See Attached) triim4nd7+ed 09allefta of and 0XftWWW PELTIER, TERRIE PELTER, TI=RRIE ti�i11'lC. ftna�re,_Special maglimsw nt nam Odo VAD Clerk VAB Clerk 041312 ature, VAB clerk or special representative Print name __ W.W_ — ate #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 thedit *ft and place when the recommended decision will be considered. To find the infOrm tion, please call 954357-7205 orr our wOb site at https.t/bcvab.browarcLorg/AxiaWel ❑ Final 6"ts of 00 Vim Musemd Board � 3 F Paige l of 3 Pirndi of Fact for P"r.tendedfhe,hearing ' 1'� 'Avia telephone. Barbara Mi tyard was present via hie representtingAppraisers owe. The =WeOt is luted on a take and is a 3 bedrooms bath home in the Rainbow Lakes • .s oa. The subject was bA in 197 and,has 2,538 feet of adjusted building area.. The subjects Lot size is 'x,150 square feet. The subject hasar and. dl�� sr is in average condition and has been updated in the past. The subject was pwdowed on 9 1 ft $479 W as a q u ad sale .and was listed on the 'MLS. 00rdfication ofeVidence, Subjects property nmary of 5 comparable sales, Comparable L qualified subdivision sales, Broward 16 guidance on time trend analysis, tperty Appraisers evidence admissible, MW pr as remittal e� tlae P .. s3ruward irdtproved sales repartt Ztixi 8 cd3ra p lely Proper Appraiaer's c d�11d Pe itiEaner's cotnparab location map witLx data far 8 comparable sales,'lbre �Spedxal Magistratez�cds that Prd'typpt�aiaers rebuttal eidace adiible, reLmt said credible, The Property Appraiser utilized 5 comparable sales in the subjectsis the The comparables form an adjusted purchase price range betw SSI I i to $5�, . The Petitioner provided as evidence the ��Y ��, 1�� Z�v pt`�iota t 881 �[v�i 84 Avg ;tax l� 1`1` 1St�ward Coutxty, � 8 ���� �► impeovetl sales r�rort iiia 1 comparable salt, moved �le+s � 2022 wi g ��{ �fagsirate e�+iden� is ad�iss�3e. �d relra�axrt. The Petition provided a3 L d►i +di` a b#of said J� 13, 202110 � 14, 2022 in the subjects > a e vid m iS W& , + " e and relevant. The Pofitioner provided 8 comparable sales. The c omparab%s'w= locood OUVift ==a forcomparable located at 944 23 Street, which was the subjects sale, TheWles the $405.000 to S530.Q110. The Property Appraiser's time adjustment of 1.8% per month is est The Property Appraiser did not provide any evidence showing how she arrived at the 1.8% time adjustment for the d!� i pairing code. The A, ins= training on timtments ard residential a trend. The raiserd is for all of B`auntyfor the subjects market area or p" code.'Thesa for the year �ts Petitioner code, but there is not enough information to determine a time cd the tune 4ustment from the Apprai sees sales. Tbo, =rovided the Dlt�, nb teaa 10% cost of Mae the subjects use. code. The P dany testimony or evidence regarding *e cost of sale and the DR -49 14 CanchMionthe beat indicator of value is the subject's sale. The ,subject closed on 9i 021 for $479,600 and was a n le�gtb transaction.. By utilizing the subjects sales Price of $479,600 plus a time ac#ugb*m of $U,goo,,the Special MagIstaftis r -sed present cash value for the subject is $506,400. The Property Appraiser did not tatke iso consid F.S. 1919,01:1(1), t h is the ptownt dam of do which is the amount a h, would pay a W lin �of fees aid caost of in or the immediate in a at arm's l r P00 2 of 3 -54- 1.0 ft�VApp nes evidence did not.p Wnsider F.S. 193.0110), ft subjects,justlmar vales is X3,4 0, ,Oddh is 87.2% af'tw subjectIj revised Present Value ofS$09,400. admitted 1, m Pam to mwof*o urns and A mom of,** kttu* *ad POW300 4- 0 -56. SPECIAL MAGISTRATE APPLICATION ' INDIAN RIVER COUNTY VALUE ADJUSTMENT BOARD (APPLICANTS MUST MEET QUALIFICATIONS OUTLINED IN FLA. STAT. & 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 ❑ Tangible Personal Property If appointed, how much time would you be available to conduct hearings and complete your recommendations? ❑ l to 8 hours per week; ❑ 9 to 20 hours per week; ❑ 21 to 30 hours per week; ❑-1 31 to 40 hours per week. Name: Robert Busier Home Address: 2711 Old Donald Ross Rd. Palm Beach Gardens, FL _ Mailing Address: Same Business Name: RA -Bus Corp. Business Address: Same as above Phone: Home/ 561-310-2449 Business/ Same Cell/ Same Fax: E -Mail; RaBusCorp@gmail.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 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 http://dor.myflorida.coin/dor/propetty/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 #: RD7712 Valid Through: 11-30-24 General Appraiser License #: Valid Through: Provide number of years of experience you have in the area of real property valuation: 19 Describe experience, and number of years you have in the area of tangible property valuation: Page I v01/13/2015 -57- SPECIAL MAGISTRATE APPLICATION • INDIAN RIVER COUNTY VALUE ADJUSTMENT BOARD (APPLICANTS MUST MEET QUALIFICATIONS OUTLINED IN FLA. STAT. � 194.035) QUALIFICATIONS/EXPERIENCE 1. Educational Background Bachlor in Business from Florida Atlantic 2. List any experience and/or specialty for the following property types: PROPERTY TYPE EXPERIENCE/SPECIALTY Residential Real Property Single Family, Condominiums and Land Commercial Real Property Tangible Property Other leasespecify)___ 3. If you currently or previously have served as a special magistrate, please provide the municipality or county and dates served. Palm Beach 2020,2021,2022 - Broward 2022 - St. Lucie 2021, 2022 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 taxation, tangible personal property or real property appraisals. Jasmine Chang - Jasmine.Chang@MuellerReports.com Mark Holmes - mark@markholmesrealestate.com 6. 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. Axia, general data bases, word, excel 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 # N/A 2. Of those organizations describe anv nossible conflict of interest that could occur or the annearance of a conflict of interest that may prevent you from fairly conducting a hearing: Page 2 vOi/13/2015 -58- SPECIAL MAGISTRATE APPLICATION INDIAN RIVER COUNTY VALUE ADJUSTMENT BOARD (API UCANTS MUST M1=ET QUAL1nCATWS QUTLINED IN&L STAT, 4 194.035) 3. Have you ever been disbarred, suspended or received any other disciplinary action from any organized association, or from the State of Florida? F1 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: 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. None CERTIFICATION 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 patty 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 91 No 1f 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 of special magistrate. Date: 5/9/2023 Signature of Applica t Robert Busier Printed Name of Applicant -59- Page 3 v01/13/2015 Qualifications of Robert A. Busler Business Address RA -Bus Corp 2711 Old Donald Ross Rd. Palm Beach Gardens, Florida 33410 Phone: 561-310-2449 Email: RaBusCorp@gmail.com Tax ID# 45-5429381 Education Florida AtlanticUniversity — College of Business Bachelor of Science Degree Marketing/Management Real Estate Education 30 -Hour Continuting Education (2022) 7 -Hour National USPAP Update (2020-2021) 3 -Hour Florida Appraisal Law Update — 2020 5 -Hour Appraisal Regulatory Process - 2020 4 -Hour The Inspection - 2020 4-USPAP Compliant Appraisal Reviews - 2020 7 -Hour Small Residential Income Property - 2020 L&R - Appraisal Laws and Rules — 2018 N/USPA.P - USPAP UPDATE — 2018 APPRAISER VS FORM FILLER - 2018 NEIGHBORHOOD MARKET ANALYSIS — 2018 BACK 2 BASICS — 2018 FHA PROPERTY ANALYSIS - 2016 BETTER SAFE THAN SORRY — 2016 LAW AND STANDARDS -2016 -60- Qualifications of Robert A. Busler (Continued) Real Estate Education (Continued) 7 HOUR USPAP UPDATE - 2016 L&R - Appraisal Laws and Rules Appraisal Review of Residential Properties Green in Residences and Appraisals Methodology and Application of Sales Comparison USPAP 7 Hour Updates Florida Real Estate Appraisal Laws and Rules Even Odder: More Oddball Appraisals Dirty Dozen Florida Appraisal Laws and Regulations FHA Today The Nuts and Bolts of Green Building for Appraisers Supervisor/Trainee Roles & Relationships National USPAP Update Mastering Unique & Complex Appraisals Florida Appraisal Law Update IAAO 101 - Fundamentals of Real Property Appraisal LAAO 102 - Income Approach to Valuation IAAO 300 - Fundamentals of Mass Appraisal IAAO 601 - Cadastral Mapping Methods and Applications -61- Qualifications of Robert A. Busler (Continued) Professional Experience August 2017 — Present RA -Bus Corp Palm Beach Gardens, Florida President, RA -Bus Corp — Associate June 2012 — August 2017 Property Tax Professionals - Landmark Realty Professionals Palm Beach Gardens, Florida Associate / Consultant 2008 —June 2012 Palm Beach County Property Appraiser— Commercial Department West Palm Beach, Florida Appraiser 11 2004— 2008 Palm Beach County Property Appraiser— Condominium Department West Palm Beach, Florida Appraiser I -62- Qualifications of Robert A. Busler xamfinwd) Licenses Licensed Real FstpW Sales Associate License No. 3269M- Florida State -Certified Residential R Estate Appraiser License No. RD" 12 — Florida Rom Wmtis, Governor mounk & wft SN"twy -63- After both parties were given the opportunity to be heard, special magistrate finds property appraiser's just valuation methodology complies with section 193.011, F.S., and professionally accepted appraisal practices. Property Appraiser established a presumption of correctness for the assessment. The property appraiser (PAO) submitted evidence consisting of a comparative market analysis (CMA) utilizing four improved sales closed between January 2021 and September 2021. The subject is a unit located at 1440 HOLLYWOOD BLVD, within HOLLYWOOD. The subject has 3314 SF of gross living area (GLA) and originally constructed in 1997. The sales utilized ranged in price from $880,000 to $1,000,000 (rounded to nearest $1,000). The subject is located on a 9679 SF lot. The comparable sales are located on lots between 6053 SF and 12,130 SF. The size of the sales ranged from 2679 SF to 3316 SF (GLA). After consideration of adjustments, the range of value was between $1,101,000 to $1,235,000 (rounded to nearest $1,000). A time adjustment of 2.1%/month was utilized by the PAO for all sales occurring prior to the date of valuation. The just value determination by the PAO of $850,480 appears generally supported by the evidence submitted. All of the written evidence and testimony provided by the PAO was reviewed, considered and appropriately weighted by the magistrate in determining the conclusion of law. The petitioner (PET) submitted written evidence consisting of a Comparative Market Analysis consisting of three sales of improved units from the same general area; the sales closed between April 2021 and January 2022. The sales ranged in price from $680,000 to $1,165,000 (rounded to nearest $1,000). The comparable sales are located on lots between 10,246 SF and 19,843 SF. The living square foot range of these comparables was stated to be between 2516 SF (GLA) to 4895 SF (GLA). The estimate of value based on PET evidence was the average of their sales less a deduction of 15% for the 1st and 8th factors to arrive at a just value of $825,000. Equal weight was applied to PAO median sale and PET median sale (the subject sale). As a result, the petition is denied and remains unchanged from the PAO just value of $850,480. Petitioner failed to overcome the presumption of correctness established at the hearing by the property appraiser's evidence. Petitioner's evidence did not prove by a preponderance that property appraiser's valuation does not represent just value or is arbitrarily based on appraisal practices that are different from the appraisal practices generally applied by the property appraiser to comparable property in Broward County. -64- SPECIAL MAGISTRATE APPLICATION INDIAN RIVER COUNTY VALUE ADJUSTMENT BOARD (APPLICANTS MUST MEET QUALIFICATIONS OUTLINED IN FLA. STAT. § )94,035) 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 applicatium Application for: ❑ Attorney Special Magistrate Appraiser Special Magistrate for... 2 Real Property and/or 0 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; Q 9 to 20 hours per week; 0 21 to 30 hours per week; 0 31 to 40 hours per week. Name: Douglas B. Lawson Home Address: 174 Soriano Dr, Jupiter, FL 33459 Mailing Address: 174 Soriano Dr, Jupiter, FL 33458 Business Name: Douglas B. Lawson, Appraiser Business Address: 174 Soriano Or, Jupiter, FL 33456 Phone: Home/561-329-1205 Business/ 561-329-1205 CeIV 561-329-1205 Fax: none E -Mail: dlawsonmai@gmail.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 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. Slat. § 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 tb.n://dor,mvtlorida.com/dor/t)rcpeMr/vab/iTaininz.htmI. 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 ud valorem taxation; Appraiser Magistrate Applicant: Residential Appraiser License #: Valid Through; General Appraiser License #: RZ170 Valid Through: 11/30/24 Provide number of years of experience you have in the area of real property valuation: 44 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 (APPI.TCAI+ s MUST MEET QUALIPIGATIONS OUTLINED IN FLA_ STAT X124.0351 1, Educational Background Bachelor of Science degree in Business Admionlostyration majoring in Real Estate and Urban Land Development from University of Florida 1978. 2. List any experience and/or specialty for the following property types: PROP$RTY TYPE EXPERIENCE/SPECIALTY Rosidential Real Prop Appralsed and Reviewed wide-varirty of residential real estate for 44 years Commercial Real Propetly Appraised and RuAawed wide-vadrty of commercial real estate for 40 years Tangible Property Other leasespecify) CMBS Appraisal Reviewer for National Company for the past 4 years. 3. If you currently or previously have served as a special magistrate, please provide the municipality or county and dates served. Palm Beach County: 1987 through 1992, 2000, 2002 and 2003 through 2008, 2012-2014, 2017. Martin County 2013-2017. Broward County: 2014-2017 Miami -Dade County: 2013-2017. 4. Have you ever been dismissed, terminated or denied appointment as a special magistrate for poor or improper performance? EINo ❑ 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. Glenn Lazarus, MAI glennlazarus@situsamc.com 561-314-2973 John McDonald john@slowpropertytax.com 561-627-6551 6. Are you willing to accept the Value Adjustment Board established schedule of fees? W1 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 in all related software products and axperianced with Axis having used for several years of VAB hearings. 1. List each organization, recognized by the real estate appraisal industry or the professionals in that field, in which you are currently or have proviously been a designated member: ORGANIZATION DESIGNATION DATE I iVLEMBER #t Appraisal institute MAI 1987-2023 175a1 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 hearing: No Page 2 V01/1312015 -66- SPECIAL MAGISTRATE APPLICATION • INDIAN RIVER COUNTY VALUE ADJUSTMENT BOARD (APPLICANTS MUST Mei QUALIFICATIONS OUTLINED IN FLA. STAT, X194.035) 3. Have you ever been disbarred, suspended or received any other disciplinary action from any organized association, or from the State of Florida? 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 the county attorney or the value adjustment board of any of the counties to which you 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. None 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 heishe 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 W1 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 dole it bears. The undersigned authorizes the Value Adjustment Board to obtain information from other sources to verify each item contained herein. The undersigned acknowledges that, ifselectec4 he/she will follow all requirements and mandates of law in he ties of special magistrate. _ Date: 616123 Signature of Applicant Douglas B. Lawson Printed Name of Applicant -67- Page 3 v0111312015 DOUGLAS B. LAWSON, MAI QUALIFICATIONS Works as a real estate appraiser and consultant. Mr. Lawson has been actively engaged in various phases of real estate valuation since 1977. He has prepared appraisals encompassing most of the major categories of land and buildings. He has also been actively involved in the review process of appraisals. Mr. Lawson has been a resident of Palm Beach County, Florida, since 1955, currently residing in Jupiter. He received his secondary education fi-om the University► of Florida, where he graduated in 1978 with a, Bachelor of Science degree in Business Administration. PROFESSIONAL AFFILIATIONS Member of the Appraisal Institute -- MAI Certification No. 7581 Qualified as an expert witness in Circuit Courts of Palm Beach and Martin Counties, as well as in Federal Bankruptcy Court Board of Directors, South Florida Chapter of the, Appraisal Institute, 1999-2003 Licensed as a Broker with Florida Real Estate Commission -- License BX3001120 State -Certified General Real Estate Appraiser, License RZ 170, by the State of Florida, Department of Professional Regulation, Real Estate Appraisal Board through November 30, 2024 Mr. Lawnhas a appraisal experience in over 40 states and is currently licensed as a -real. estate appraiser in eight otter states and the District of Columbia. APPRAISAL, EDUCATION BSBA University of Florida, 1978, majoring in Real Estate and Urban Land Development Appraisal Institute: Comprehensive Examination -- Challenged and Passed, 1987 Completed several hundred hours of a coursework and Continuing Education including: Standards and Ethics for Professionals Florida Appraisal, Laws and Regulation Business Practices and Ethics Appraising High Value and Historic Homes Property Tax Assessment -68- APPRAISAL EXPERIENCE Review Appraiser, S tusAMC, national appraisal management company, Houston, New 'Stork, West Des Moines and Boca Raton, Florida -- 2018 -prem Principal, Lawson Appraisal Service, LLC, Rcal Esq Appraisal and Cor ld" Fi m, Palm Mach Gardens, Florida -- 2009 to 2018 President, Lawson Valuation Group, Inc., Real Estate Appraisal and Consulting Firm, Palm Beach Gardens, Florida -- 1998 to 2009 President, Lawson & Towel, Inc., heal Estate Appraisal and Consulting Firm, Palm Beach Gardens, Florida -- 1993 to 1998 Vice President, R.C. Bennett &. Associates, Inc., Palm Beach, 'West Palati Beach and Palm Beach hardens, Florida --1988 to 1993 Staff' Appraiser, Callaway & price, Inc., West Palin Beach, Florida -- 1977 1988 Special Magistrate Service: Palm Beach County Value Adjustment Board- 1997 through 1992, 2006, 2002 and 2003 through 2008, 2012-2014, 2017 Martin County Value Adjustment Board: 2012-2017 Broward County Value Adjushnent Board: 2014-2017 Miami -Dade County: 2013-2017' TYPES OF PROPERTY APPRAISED All primary residential types of property (single family homes, historic homes, high- value homes, duplexes, multi -family projects, subdivisions, condominium units and projects etc;) for individuals, corporations, banks, attorneys, governmental agencies, savings and loans and mortgage companies. -69- The following pale contains a writing sample as requested in application. -70- VALUATION Analvsis of Subiect Prover The purpose of this investigation and analysis was to estimate the Market Value of the Fee Simple Estate of Inlet Palms Townhomes, considering two valuation scenarios. I have estimated the Prospective Market Value of the Subject Property "Upon Completion of the Proposed Improvements" as of the date of assumed completion of construction projected as August 31, 2022. The entire site is being developed for phased, multi -family development of 90 units housed in ten, two and three-story buildings to be known as Urban Village on 51h Avenue. Five (5) of the buildings have been completed and all 27 units within the existing buildings have been sold. The units in the subject building -Phase 3 or Building I - will average 1,268 square feet in size and have an average asking price of $462,296. This translates to $365 per square foot. Sixteen (16) of the 24 units (67%) are under contract for a total of $5,987,500. The project is projected to be 100% pre -sold prior to completion of the proposed improvements. However, it is our projection that subsequent to completion an additional two months are required for the final sellout and to close on all of the units. According to the timeline provided by the developer, construction is anticipated to be completed around August 31, 2022. This analysis requires discounting over the anticipated closing period, with consideration for selling and carrying expenses, and developer's profit, As such, we have discounted related cash flows to the assumed date of completion on or about August 31, 2018. This analysis is made on a trended basis with respect to projected unit selling prices and sales expenses. I have valued the Subject Property As Is on the appraisal date February 23, 2022, represented by Phase 3's pro rata land value, site improvements and partial construction of Building 1. To arrive at this value, I deducted the costs to complete construction, as provided by the developer, from the Prospective Market Value ofthe Subject Property "Upon Completion of the Proposed Improvements." In the completion of this appraisal, data was collected from a variety of sources. The developer provided historic unit sales data on the Subject. Information on comparable improved sales was derived from conversations with sales agents at competing properties, review of sales records, and a search of Broward County Public Records. All sales utilized in our analysis were verified with a party to the transaction or with a broker or agent with direct knowledge of the property or transaction involved. However, the authenticity and reliability of representations made to us by others are not warranted. It is noted that the analysis of the data and conclusions derived therefrom are based on overall patterns and trends indicated, rather than on specific representations. -71- SPECIAL MAGISTRATE APPIAC'AT1ON INDIAN RIVER COUNTY VALUE ADJUSTMENT BOARD (r+ PPLIC'AN IS MUM h4L'L' f QtfALIFIC•A IIONS OtJI LINL'I) IN FLA S'rA T. i 194.035) Please type or print. If mune .racy is needed, attach additional sheets. 4ppicanLs may sullitemrnr thrir application with a +rsume. flowvei. a orxunre t•annnt he used In liau nj'un uppllcurien, Application for: ❑ Auorocy Special Magistrtnc ❑✓ Appraisx Special Magistrate for... Q heal Pr(gxTty and,or ❑ 'rangibic Per%inal Property If appointed, hove• much time WOuld )-ou he available to conduct hearings and complete your recommendation!;? ❑ I to 8 hours per trek: ❑ 9 to 20 hours per week: ❑ 2l to 30 hours per i4vck; 3 l to -ill }tutus per week. Name. Philicia Lloyd Hoak Addruss: 1881 NE 26th Street, Suite 212, Wilton Manors, FL 33305 Mailing Address: 1881 NE 26th Street, Suite 212. Wilton Manors, FL 33303 Business Name: MTLd Reap Estate Services LLC Husinex, Address: 1881 NE 26th Street Suite 212. WMton Manors. FL Phone:t {a i, 91t 7I 804 _3007_ _..._ _!;! ! _ 91 7) 004-_3007 Cc1L (917) 604.3007 Fax:_ - E -Mail Rht7@goydres.com • Copy of license referenced below.. • Documentation to support nwmbership in prufessiouai organizations listed Wow urider Organisations. • A %wittng campie, which may consist of an opinion letter or other busincss-related docutttentation that comainx one or more written pages of original material. II' y.+:: ha« •4:r%ct1 .is a spe6al in.wistrauc prcviou:-h. p.,.i..c •uhntit a rcrummcnd.d decision a. )oar s.unple. no not subinit a copy of an appraiattl as n writing sample. • Prior to conducting hcarinp, all applicants arc required under Flu. Stat. � 144.035 to certify completion of the current year training provided by the Department of Revalue. To obtain th1 graining, go online to the Ucpertmi tri's Krb.itc atttnJ.dor.mytlorida.ct�nt'cic�r ortrykyakvtrgJl 11. Return your completion cortificate to the VAB clerk. Attorney Magistrate Applicant: Bar Number Bate. of Admis:•ion: How many years of experience do you havt in the arca of ad valorem taxation: Appralser•Magistrate .lpplicant: Residential Appraiser License i1: Valid'1'hruught General Appraiser License h; 21 �Valid Through: Pro%idc numberor'ycars: ofexperieoce you have in the area orreal property vultuttion: 35 Describe oxpericive. and numbLr of years you have in the arca of tangible property valuation: Page 1 %n1 M2015 -72- SPECIAL MAGISTRATE APPLICATION INDIAN RIVER COUNTY VALUE ADJUSTMENT BOARD tAYNLICAN tS MUST MUL1* QIJALII t('A'IIONS 01.11U.NU) iN FLA. S'l'A't. j 194A_15) 1. Fdticational Background I have taken Qualifying and Continuing Appraisal Education from 1988 to 2023 2. List any experience andr'or specialty for the following property types: _PROI'_F.R'11' TYPE — - EXPERIFNCE/SPIw CIALTY Residential Real Property -� 35 Years/ 2 +1 UnitsfCondominiumlCooperativel Land! Single -Family Commercial Real Proa)crty 135 Yrs/ Multi-family/Office/Retail/industrial/Senior Housin9111ospiialitykand Other 3. If you currcntl) or previously have served as a special magistrate, please provide the municipality or county and dates served. Broward 2010-2013 and 2015-2022 (2014 1 worked on my CCIM designaeon), Hillsborough 2021-2022, St. Lucie 2022 Sarasota 2020-2021 and Volusia 2022 4. Have you ever been dismissed, terminated or denied appointment as a special magistrate for poor or improper performance? ❑ No ❑ Ycs (please explain) 5. List any additional information which makes you qualified to scn'e as a Kpc:cial ntagiSIT . Also provide name and contact information of at Icast hvu individuals who can attest to your years of experience in ad valorem taxation, tangible personal property or real property appraisal:. Madeline Ayala -Rivera (954) 357-5961 Email is mayata@broward.org — Adrian Graham -Cooper (954) 357-7300Email is acooper@broward.org h. Are you willing to accept the Voiuc Adjustment hoard established schcdule of'tcc,;' g Ycs ❑ No If no. please indicate your schedule of tu::s to be charged the board on a one-hour basis. 7. I-xplain your level of knowledge and experience with computers and list the applications you are familiar with, including Aria. Proficient in MS Office (Powerpoint, Outlook. word and Excel) Experience in ARIA since 2010 1. List each organization, recognvr:d by the real estate appraisal industry or the professionals in that Held, in which you are currently or have preyiouSly been a designated member: ORGAVI/.A-T16 DF,SIGNA riON i DATE 1%1UMHER # Cemfed Commercat Immstmant MemWt CC I M • 412014 ConNied Dagw* edua10n k+sU+law iCOEI -16!$/2021--- - -- - - 20957 70336 _ I 2. (1f those organizations des4rihe any poasib1c conflict of interest that could occur or the appearance of a contlict of interest that may prevent you 1-roin fairly conducting u hearing,: No Page t) I I?!2015 -73- SPECIAL MAGWRATE APPLICATION INDIAN DIVER COUNTY VALUE ADJUSTMENT JUSTMENT ` ARD tAPPUCAWfs Mont At Ant l a rri ' 3. Havc you ever been d4ibarred, trttnwadod, or r#WV4 ow stir dtsttipli y MOM fim shy m Wind association. or tions the $tme of Florida" 14n E] Yst q4t6se explainl 4, Ust.. any personal or 1rWs ms rolatiesehip you have over had with any offs rer or orrgttoyee of the office of the property appraiser', off'tc of the clerk of the circuit mart ii is of tl,,: county attorneys or the value adjustment board of any of the tx►urttics to which you are aPphins. None 5. List any clubs, organizations. Association4, ur critter etititica to which you belong or participate io,and in which a possible conflict of intam wind occur or lige appouranc a of s eaorttlict of interest Fm,'gm gm asrisc that re oald pre%,cnt you horn fairly amducting the hewing between the property appraiser'and the prupetty owner and taxpayer.. Nana Pumant to Fla. Stat ,a, 194.035; a pmon cannot serve as a special magistrao if he/she is an clectutt or appointed rtflicial of a county, a taxiing juriadicticmt or the slate; is an employee of a county, a taxing jurisdictit it, 0 the state; or in the same tax yea thahchbe services the Board as'a special magistrate, represents a party before the Board in any adminAft0me review of pmperty taw, Are you an elected ar appointed otlicial, or ern*ytd of a county, tt'tiax jurisdiction,, or the rotate' 0 Yes \e� If yes, pleat/ provide details; _ . .. .w M undersi mcW ctr'tlfles, tenger paultv t#'diyquealifirratrean fiwm comidenation. Jlt:aat each item o,,,r,rined in this application. or env odw docrern acturtrfshed kv 01'OH 6CIAdf Of the apPliC ant ix WWI and cizmpl eic err of the dare* r! hem Me un&r4ped'atedier0w.t Me Value; Adju.rcer em ftoord to vlrWn h1jar»talion furor rathe4r.ta res to vedfy vwc,h ide "ee►nrala aid keren. Aer r alkrs(ened acknowledges that ltsteke t�atl h&ske s4#fi2&w all requimmews and mandelo r of in /eetj tlfn the dwic^s olfsperfal magisCawle. t• to: 8130123 S€�knature of A}piicaot Philicia Lloyd PtintcCl Nume of Applicam Pop 3 011X.1015 -74- -75- -76- TheAppraisal FOUNDATION Mftritaed by Congress a$ the Sone of afrpraisai Standards and Appral ClUBilk4d4ft APPRAISER QUALIFICATIONS BOARD AQB Certified USPAP It rudor Cortifloate. Your ACID Certified USPAP Instructor Recertification has been successfully processed by The Appraisal Foundation. Please print this credential and maintain this document as your official recertification notification. Document your Instructor ID number beleaW. This credential also includes your recertification effective and expiration dates as an AQB Certified USPAP Instructor. Milicis Lloyd 411A Skiyvessnt Ave &wkt li,, NY 11. 1 x'17 Un d StMs ph l@iloydr .wm ($17)804-3007 Instructor 1D #: 44862 Certification Effective Date': 0912012021 Expiration Date: 12/3112023 ' di!of!ldal date the AQB Certilied USPAP Instructor is auttmdt=ed to teach the indicated USPAP Courses As a reminder, by completing the Instructor Recertification Course (M), the USPAP instructor agrees to adheres to the terms and conditions contained within the Performance Agreement' along with the Policies and Procedures. _ your Please visit www ag r�aiseifoundtttion.org and sign in to your FourwWlon Account to updaile personal and professional information when necessary. John F. Ryan, Chair' Appraiser Oualifications; Board -76- -77- 5114123. 10:42 AM Mail - phil Iloydres.com - Outlook Re: Letter of Good Standing #HE100065893 Help Email Inbox via ccimirlstitute.happyfox.com Mon 4/24/2023 9:29 AM To: phil Iloydres.com <phil@Iloydres.com> New reply for the ticket #HE100065893 Date:4/24/23 Name: Philicia Lloyd, CCIM Address: 1681 NE 26th Street Suite 212 Wilton Manors, Florida 33305 This letter is to serve as official notification of membership in good standing with CCIM Institute and the National Association of Realtors. Our records indicate that you were awarded CCIM designation number 20957 on 4/30/2014. If you have any questions or concerns, please feel free to contact us at 800-621-7027 ext.5. Judith Judith Brown #HE100065893 Help Email Inbox https:/loullook.oKce.comJmaiVnboxlidfAQMkAGVhMT.lIMmYxLTFhMTUtNDBjMSO4MDEyLTFIMDRIMzYxNTA1 Yw8GAAADLFATAylRuUggKz5grV2C... 111 -78- 001 DECISION OF THE VALUE ADJUSTMENT BOARD VALUE PETITION FLOR�IdA Hillsborough County DR -485V R. 011 17 Rule 12D-16.0 02 F.A.C. Eh. 01117 The actions below were taken on your petition. 0 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 # 2021-00418 Parcel ID 0035332090 Petitioner name LAMONT MICHAEL Property 11670 RENAISSANCE VIEW CT The petitioner is: 0 taxpayer of record ❑ taxpayer's agent address TAMPA, FL 33626 ❑ other, explain: Decision Summary ❑ Denied your petition 0 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 Action Rule 12D-9.025(10), F.A.C. 1. Just value, required 579,661.00 572,987.00 701,000.00 2, Assessed or classified use value,` if applicable 426,333.00 426,333.00 426,333.00 3. Exempt value,* enter "0" if none 50,000.00 50,000.00 50,000.00 4. Taxable value,* required 376,333.00 376,333.00 376,333.00 ; 'All values entered should be county taxable values. School and other taxing authority values may differ. Section 196.031 7 , F.S. Reasons for Decision Fill-in fields will expand or add pages, as needed. Findings of t=act (See Attached) Conclusions of Law (See Attached) 0 Recommended Decision of Special Magistrate Finding and conclusions above are recommendations. Lloyd Philicia Lloyd Philicia 01/03/2022 Signature, special magistrate Print name Date Lisa -Marie Meek, Clerk Designee Lisa -Marie Meek, Clerk Designee 01/03/2022 Signature, VAB clerk or special representative Print name Date If this is a recommended decision, the board will consider the recommended decision on 01/26/2022 at 09:30 AM Address County Center Boardroom, 2nd Floor 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 (813) 276-8100, or visit our web site at https://hcvab.hilisclerk.com/axiawf ❑ Final Decision of the Value Adjustment Board Signature, chair, value adjustment board Print name Date of decision Signature, VAB clerk or representative Print name Date mailed to parties 2021-00418 Page I of 6 -79- Findings of Fact for Petition 2021-00418: Findings of Facts for Petition 2021-00418 Present in the hearing room were Jay Skaggs and Beba Sheehy from the Hillsborough County Property Appraiser's Office (HCPA) and Petitioner (PET) Michael Lamont. This is a portability hearing. 14C Evidence: Subject is a Single -Family Residence (SFR) located at 11670 Renaissance View Court in Tampa 33626. Subject is located in the Mandolin Estates area, Subject was originally constructed in 2001 and has an Effective Year built of 2011. Subject has 3,658 square feet of heated arca with (4) bedrooms and (4.5) bathrooms. Land size is 11,833 SF (75.85 x 156). Subject has a 2 -Story design and Masonry construction. Subject Quality rating is 5 -Good. 2021 CAMA/Just Value is $572,987; Assessed Value is $426,333 and Taxable Value is $376,333. CAMA/Just Value consist of Building Value- $408,343; Extra Feature Value -$37,846 and Land Value- $126,798. Extra Feature Value totals $37,846 and consists of (1) Fireplace- $4,846; Pool- $29,904 and Concrete pavers- $3,096. TRIM Value is $579,661. There is a New Value After Changes. New TRIM Value is $572,987. TRIM reduction was based on the disparity in land size between subject and neighboring properties. TRIM reduction given to properties similar to the subject that are located on larger lots, which results in a downward adjustment of 5% for Land Value. Sales Comparison Approach is developed to support HCPA's Market/Just Value. There arc (4) Comparables provided in the Comparable Sales grid. Adjustments applied are Date of Sales , Land Value, Heated Area, Baths, Garage Value, Porch Value, Patio Value, Pool Value, Fireplace Value and Remaining Extra Features. Bathroom Adjustment is $3,000 per full Bathroom and $1,500 per .5 -Bathroom Other Value adjustments are based on an established % of the Comparables Sales Price used by PA. Comparable Sale 1 is located at 11405 Minaret Drive in Tampa. Sale I was built in 2001 and has an Effective Year Built of 2011. Sale 1 has 3,372 square feet of heated area with 3.5 bathrooms. Sale I sold on 4/3/2020 for $647,000 or $191.87 per SF. Sale I has a Good Quality Rating. Based on the differences between Subject and Sale 1, the Total Net Adjustment is +$69,492. After applying Total Net Adjustment, Sale 1 has an Adjusted Sale Price of $716,492. Comparable Sale 2 is located at 11307 Minaret Drive in Tampa. Sale 2 was built in 2001 and has an Effective Year Built of 2011. Sale 2 has 3,276 square feet of heated arca with 3 bathrooms. Sale 2 sold on 5/20/2020 for $615,000 or $187.73 per SF. Sale 2 has a Good Quality Rating. Based on the differences between Subject and Sale 2, the Total Net Adjustment is +$75,057. After applying Total Net Adjustment, Sale 2 has an Adjusted Sale Price of $687,045. Comparable Sale 3 is located at 11637 Renaissance View Court in Tampa. Sale 3 was built in 2001 and has an Effective Year Built of 2011. Sale 3 has a Good Quality Rating. Sale 3 has 4,500 square feet of heated area with 2.5 bathrooms. Sale 3 sold on 9/9/2020 for $595,000 or $198.27 per SF. Based on the differences between Subject and Sale 3, the Total Net Adjustment is +$92,530. After applying Total Net Adjustment, Sale 3 has an Adjusted Sale Price of $687,530. Comparable Sale 4 is located at 11646 Renaissance View Court in Tampa. Sale 4 was built in 2002 and has an Effective Year Built of 2011. Sale 4 has a Good Quality Rating. Sale 4 has 3,078 square feet of heated arca with 2.5 bathrooms. Sale 4 sold on 10/23/2020 for $595,000 or $193.31 per SF. Based on the differences between Subject and Sale 4, the Total Net Adjustment is +-$66,175. After applying Total Net Adjustment, Sale 4 has an Adjusted Sale Price of $661,175. HCPA Comparable sales reconciled to an Adjusted Sale Price of $682,264, which supports Markct/Just Value of $572,987 HCPA provided 19 -pages of evidence that includes: Subject's Property Record Card; Subject's 2021 Notice of Proposed Property Taxes ; 2021 Hillsborough County Property Appraiser's Office Opening Statement; Hillsborough County Property Appraiser's Certification of Evidence; Comparable Sales grid; Aerial Map and Hillsborough County Property Appraisal- Mass Appraisal Report. The Hillsborough County Property Appraiser's evidence is Admissible, Relevant and Credible. Petitioner (PET) Evidence: Subject's hearing is a Portability Hearing. PET submitted 109 -pages of evidence to support a Market Value increase. PET states subject was remodeled (6) years ago. Evidence includes subject's Exterior and Interior photos, Subject 2021 MLS Listing , (3) Sales Contract, Appraisal Report based on the Effective Date of 8/30/2021 and (5) additional properties that sold between 812020 and 812021. (1) of the (5) additional properties arc also Comparable Sale 1 in the Appraisal Report. 2021 MLS #T3325162 reports Subject was listed on 8/20/2021 for $825,000 and entered into contract on 8/22/2021 for $875,000. A Backup contract was submitted for $870,000. A 2nd backup was also submitted. Appraisal report was developed for the subject's 2021 Sale. provided for the purchase. Effective date and Inspection 2021-00418 Page 2 of 6 -80- date is 8/3012021. Appraisal report has (5) Comparable Sates with Contract dates ranging from 0412021 to 0712021 and Sales dates toI in from 612021 to 812021 . Comparable Sales have an Unadjusted price range from $800,000 to $959,0/10. Subject's Appraiser Value is $875,000 as of the Effective Date of 813012021, Petitioner's evidence is Admissible, Relevant and Credible. Per Florida Statutes (F S.)192.042 (1) - All'Real property shall be assessed according to its dust Value on January I of each year. In arriving at .lust Value, Florida law requires the property appraiser consider eight criteria specified in Florida Statute 193.011 The purpose of Florida Statute 193.011 is to ensure that the minty property appraiser arrive at the .fain market value of the 'Chef -Supreme Court in their remark decision of 1965 established, that "...fair marketvalue and "just valuation" should be declared "Nally synonymous..." Walter v. Sir, 176 So. 2d 86 (Fla. 1965). Farr market value is defined as "the amount a purchaser willing but not obligated to buy, would pay to one willing but not obliged to sell Both the Florida constitution and Florida Statute 193.011 require that the county property appraisers : appraise �operty at its "just value" not fair market value. lllsborou€x County .Property A Isp icer (HCPA) evidence includes $ Hillsborough County Property Appraiser. Mass Appraisal Report. This Mass Appraisal Rem is submitted with H.CPA's evidence to establish the presumption of correctness in Value Adjustment Board hearings, by explaining the process utilized by HCPA in determining value in the Mass Appraisal context. 1n accordance with Florida Statute 194.301 (1) which states, "The value of property tritest be determined by an appraisal methodology that complies with tete criteria of Florida Statute 133.011 and professional accepted appraisal practices." HCPA uses the Mass Appraisal Report to summarize the techniques utilized to comply with, Florla Statutes and accepted appraisal practiees. HCPA states they utilize a method known as "Mass Appraisal," which is defined as the process of valuing, a group of properties as of a given date, using common data, standardized methods,, and statistical testing. (Mass Appraisal definition source- International Association of Assessing Officers (1AA0). Mass appraisal tnedW used by HCPA is a computer system called a Compute Assisted Mass Appraisal or "CAMA" system. This CAMA item- incorporates the (3) recognized approaches to value: Ci t, Sales Comparison, and Income Approaches. CAMA system automates the (3) approaches by creating valuation models that are designed to reflect how buyers and sellers interact in the market. The valuation models are designed toprodi+ct mass appraisal, values_ using replacement cost, accrued depreciation, sales prices and/or projected income. When developing land value- and there is a scarcity of land sales, themass appraisal system also considers Allocation, Extraction or Land Residual techniques to establish Land Value. Tli ese land value techniques rely on measuring land value from an analysis of improved parcels and development casts. Mass Appraisal Report oudities the 4 -step prod uses in the CAMA system. Although the Cost, Sales Comparison and Income Approaches are considered, the selection ofthe approach or approaches that are used depend on the property type being appraised. The type of approach or approaches selected is typically to mirror the decision-making models ,contemplated by buyers and sellers, when making pricing decisions or mirror values that are driven sales comparison decision snaking models. Once the models are developed and calibrated, they .are applied to groups of properties utilizing the CAMA system. This system works to assure properties in a particular class or subclass are valued equitably. If there arc significant differences in a group, adjustments can be made. In at -riving at Just Value, Florida law requires the HCPA consider eight (8) criteria specified in Florida Statute 193.011. In the case of this petition hearing HCPAg�ve consideration to the eight (8) criteria by bad on the fti�llowing: (1) ,)sent cash value of the property- DCPA developed the Sales Comparison Approach using (4) Improved Compamble Sales and applied adjustments for differences in mates of Sales, Lased Value, Heated Arra, Bathroom count, Garage Value, Porch Value, patio Value, Pool Value, Fireplace Value., Remaining Extra Features and Total Extra Features. HPCA `s Adjusted Sale Price is $682,264. Petitioner provided an additional Comparable not used in the: Appraisal Report that sold on 1112020. P cls l"s Stiles Contract and Appraisal keptrrt occurred after the 1111'2021 Bate of Assessment. (2) Highest and Best Use- Subject is a sittgto family built in 2001. Subject is located its a PI)- Planned: Developtitent. No evidence has been provided that would su port an alternate use "As Improved"' other than Subject 'curtent and continued use as a Single family, which its Highest and Best: use. (3) Location of property- HCPA and Petitioner's Appraisal identify sub`ect's neighborhood aEs M, andolin Estates. Comparable Sales in HCPA Sales Comparison are selected based on sw'eet's location. HCPA Sales grid applies an adjustment of 500/o of the Land Value differences between Subject and C�ompaErables. (4) Quantity or size of property._- HCPA Sales Comparison Approach applied adjustments for differences in size, building si:i e, condition, and extra features. IfCPA applied adjustments for in Land Value, Construction Quality, 2021-00418 Page 3 of IF -11E Effective Year Built, Heated Arca, Bathroom count, Garage Value, Carport Value, Porch Value, Patio Value, Pool Value, Fireplace Value and Remaining Extra Features. (5) Cost and Present Replacement Value of any improvements thereon- HCPA did not develop the Cost Approach. HCPA states Replacement Costs New and accrued depreciation are integrated into the Mass Appraisal model. (6) Condition of property- HCPA uses a 03-Avcrage Condition and a 5 -Good Construction Quality rate for the Subject. Comparables are rated Good , no adjustment is applied. (7) Income from property- Subject is owner -occupied and does not generate income. Income approach is not developed or considered a decision-making model of buyers and sellers of owner -occupied single-family properties. HCPA did not develop a Value based on the income Approach. (8) Net proceeds of the sale of the property- Subject's 2021 Just Value after TRIM change is $572,987. Using the Sale Comparison Approach , Adjusted Sale Price is $682,264. Just Value is 83.9% or ($572,9871$682,264) of the Adjusted Sale Price. This an indication that consideration has been given for Costs of Sale. Further evidence submitted by HCPA includes an article entitled Just Valuation, Costs of Sale and the 85% by Will Shepherd -General Counsel, Hillsborough County Property Appraiser. This article discusses misconception and confusing regarding the application of the Costs of Sale reduction. Attorney Shepherd states HCPA by Florida Statute is required to consider the Florida Statute 193.011 eight criteria but Florida Statute docs require the use of each of the eight factors. Florida Statute requires county property appraisers to appraise property at its "just value." Just Value as previously stated is synonymous with fair market value. Fair market value is defined as "the amount a purchaser willing but not obligated to buy, would pay to one willing but not obliged to sell " source is Walter v. Schuler, 176 So. 2d 86 (Fla. 1965). Article further states County property appraisers use mass appraisal to value for ad valorem tax purposes and within the analysis of sales in the mass appraisal system, the system does make a general assumption that 15% of the sales price is attributable to non -real estate aspects of the sale. As stated in the article this is an attempt to arrive at just value of the property using statistical analysis and is not specifically applicable to an individual property. Attorney Shepherd restates the use of the 8th criterion adjustments in mass appraisal amounts to an exclusion of non - realty aspects of sales prices used in mass appraisal analysis. Reference source for this statement comes from an IAAO article regarding sales that include nonmarket financing, substantial amounts of personal property or atypical conditions of sale. General counsel states HCPA's objective to target about 85% of market value to eliminate non - realty aspects and a percentage of market value . There is a graph illustration (no date, no specific county) that illustrates 99.7% of all properties in a given county (not specific) are assessed below full market value. In Conclusion, Property Appraiser and Petitioner have submitted sufficient evidence to revise Market/Just Value for the Subject. Comparables Sales selected based on the following criteria: 1) Sold in 2020 2) Qualified sales Revised Just Value calculation attached in a separate file. Special Magistrate recommends Market/ Just value revised to $701,000 and Petition Granted. In Conclusion, evidence provided by HCPA's supports subject's Just Value. All eight criteria were considered, as subject is a Single -Family and HCPA has complied with 1 st, 2nd, 3rd, 4th, 6th, and 8th criteria of Florida Statutes 193.011. Criteria considered but not applied are the 5th -Cost Approach and 7th -Income Approach. The Cost and Income Approaches arc not typically used for existing single-family homes. Petition hearing is a Real Property hearing. None of HCPA's evidence identifies a non -realty component attributed to the Subject property's value. There is no non -realty component attributed to the property record card. Special Magistrate recommendation is to Grant the Petition. Conclusions of Law for Petition 2021 -00418 - Florida Law allows the Property Appraiser to establish a presumption of correctness. For the Property Appraiser to establish a presumption of correctness for the assessment, the admitted evidence must prove 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. 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 193.01 1, 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 proves 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 appraisal practices that arc different from the appraisal practices generally applied by the Property Appraiser to comparable property within the same county. In the instant matter, the Petitioner overcame the Property Appraiser's established presumption of correctness because the admitted 2021-00418 Page 4 of 6 -82- evidence proves by a preponderance of the evidence that (a) the Property Appraiser's just valuation dogs not represent just value; or (b) the Property Appraiser's just valuation is arbitrarily based on appraisal practices that are different from the appraisal practices generally applied by the Property appraiser to comparable property within the same county. Further, competent substantial evidence of just N.,a1ue which cumulatively meets tate criteria of Section 193.011, Florida Statutes, androfessioually accepted appraisal practices exists in the record fur Special Magistrate to establish a revised just value. Therefore a ce Ued aarket value has been established. 2021-00418 -83- Page 5 of 6 SPECIAL MAGISTRATE APPLICATION INDIAN RIVER COUNTY VALUE ADJUSTMENT BOARD (APPLICANTS MUSTMEET QUALIFICATIONS OUTLINED IN FI.A. STATA 191.035) Please type or print, If more space is needed, attach additional sheets. Applicants rnaysuppleutent their application with a resume. However, a resume cannot be used in lieu of an application. Application for: ❑ Attorney Special Magistrate l❑ Appraiser Special Magistrate for... ❑� Real Property and/or ❑ 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. APPLIC,\NT INFORNIATION Name; Scott Sehr Home Address: 4672 SW Carib St, Part Sl Lucie, FL 34953 Mailing Address: 4672 SW Carib St, Port St Lucie, FL 34953 Business Name: Scott Sehr Inc Business Address: 1440 Coral Ridge DR 0124, Coral Springs, FL 33071 Phone: Home/ Business/ 954-254-6740 Celll 954-254-6740 Fax: E -Mail: ssind@gmail.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 you have served as a special magistrate previously, please subinit 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. 5 194.035 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 htta:l/dor.ntynoi-ida.coin/dor/property/vab/trtininc 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 ##: RD5072 Valid Through: 11/3012024 General Appraiser License #: Valid Through: Provide number of years of experience you have in the area of real property valuation: 20+ years Describe experience, and number of years you have in the area of tangible property valuation: Page 1 N-01/13/2015 -85- SPECIAL MAGISTRATE APPLICATION • tw INDIAN RIVER COUNTY VALUE ADJUSTMENT BOARD (APPLICANTS MUST MEET QUALIFICATIONS OLITMED IN FL 5YALJL94= QUAi )i a'ATIO',slEXPERIENCE 2. List any experience andfor specialty for the following properry types: PROPEtIn TYPE EX IENCEfSPEC'IAL` Y Residential Real ProMqX sovie family attactned, oetadivd,=no, vss w" farw Commercw Real Pro -- Ta ble Pro Other lease ecif 3. If you currently or previausly have served as a special magistrate, please provide the municipality or county and dates served. Browrard County 2010 to preefmt, Merlin County WK 2016, 20111 4. Have you ever been dismissed, terminated or denied appointment as a special magistrate or poor or improper peribratance? Q No ❑ Yes (please explain) 5. hist any additional in bmation which m", 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 teal property appraisals. Independent, impartial, urd9need with various type of tallugHen expo 4te (traditional fee appraiser, review appraiser. LL prior expert witness and Special Magistrate experieno 6. Are you willing to accept the Value Adjustment Board established schedule of fees? 21 Yes 0 No If no please indicate your schedule of frees 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, irscluding Axia. Windows, Office, web browsers, Z.oamt reams, Axis ORGANIZATIONS I. List each organization, recognized by the real estate appraisal industry or the professionals in do field, in which you are currently or have previously been a designated members ORGANIZATION MUGNATION DATE i i El+MR p 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: WA Page 2 v01/13/2015 -86- SPECIAL MAGISTRATE APPLICATION INDIAN RIVER COUNTY VALUE ADJUSTMENT BOARD' (APPLICANTS MUST MEET QUALIMATIQNS OUTUNF.D IN +4 3. Have you ever been disbarred, suspended or rectived any other disciplinary action fig+ soy organized association, or from the Staw,of tea ? E No ❑ Yet (please explain) 4. List any personal or business relationship you have ever had with any otiitcer 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,: Norm 5. List any clubs, organizations. associations, orotherenthiesto which you belong or partictptate in and in which a possible: conflict of interest could occur or tim appearorm of atinflict of interest might arises An +end went you from fairly conducting the hearing between the property and the property owner and taxpayer, None CERTIFICATION Pursuant to Fla. Stat. $ 194,033, a pion cannot serve as a spwWl magistrate if he/she is an elected or appointed official of a county, a taxing jurisdiction, or the Butte; is an. employee of a county, a taxing jurisdiction, or the state, or in the same tax year that helsht services the Board as a special magistrate, represents a party bellwa the Board in any administrative review of property taxes. Are you an elected or appointed official or employee of a county, a terming jurisdiction, or the std"? M Yes 0 No If yes, please provide details. Tire unders4md certifies, under pemdty of disqudWatfon frvm consideration, that each ilei" contemned in this. application, or any other aiotcun>ent furnished by or on bebWof the mpticattt is trete and cmplek as of the date it bem. The untiersigned aurthorkes the F afire 44ft snnerrt Board to rabtairr fhfvrntallorr from other SoUrces to orifi, each item contained herein. 77w utrdetsrigned ravknawfiedgex that, ifselected, by he ivill f blkw all) egtrir ements and mandates ciflaw in fWfillurg the duties Of. ial )mVistrate. t1a27't2ta#3, Date SoW Se9hr Printed Nance of Applicant -87- ?Me 3 vOI113/2013 jo � � �/»� \® \»+�6\« \» <\�:•¥ \ • SE -11-12 The Appraiser Special Magistrate (5M) conducted a hearing that occurred on Dec 02, 2016 for the correctness of the 2016 assessed value of 49715W Bimini Cir N in Palm City. At the hearing were two representatives from Martin County Property Appraisers Office (PAO) and Paul Prezzemolo the petitioners (PET). Also present for the PET was Robert Juliano. Both parties presented evidence in support of their opinions for the subject value. The PAO evidence consisted of a comparable grid of sales from the subject market area. The subject data consisted of the property tax card, sketch plan, interior photos and aerial/ground level photos. A sales comparison grid with 5 sales. Map showing the subject and comparables location. Exterior photos of the comparables properties and their views. One line grid of 2015 sales and additional comparable property cards, The PET evidence consisted of a email letter with 8 comparables, property cards for the 8 comparables, grid with 5 comparables, construction contract (12 pages). Upon examination of the evidence submitted, the PET provided a 12 page contract, The contract did not provide any details into the size of the dwelling, quality of interior finish products (kitchen cabinets, counters, bathroom fixtures, flooring etc) or cost breakdowns. The sketch/floor plan dated 11/04/2014 that was included in the PAO evidence package indicated a living area of 2,879 sf and the final size indicated in the records is 3,044 sf. It is not known if there was a change order or any price revisions in the contract. Visual support for the interior finishes were not presented by the PET into evidence and the PAO was not granted access for verification. The interior photos in the construction phase indicate that it was an upper level home consistent with the neighborhood. The bathroom photo shows that the tiles were not low level grade product. The PAO also presented that one of the owners of the construction company was a family member of the PET. The PAO provided a sales comparison grid with 5 sales. These 5 sales were also utilized by the PET. The PET emphasized the comparable assessed values and not the sale prices. The PET did not apply any adjustments for differences in features. The PAO applied reasonable market supported adjustments to the differences in features to the sales in the grid. The average value from all five sates is $576,960 which would equate to $490,416 with a 15% cost of sale (cos) per the county DR493. Both parties agree that sale 1 was the most similar to the subject. This property sold for $575,000 and adjusted to $545,800 after adjustments are applied, This value minus the 15% cos is $463,930. The difference between the current value of $466,670 to $463,930 is approx a 1/2% which would not require an adjustment. The current value of the subject is approx 19% all 5 comparables at $576,960. The PAO presented a value of $560,000 based on the comparable grid which equates to a 16.6% cos of sale adjustment. -89- The SM reviewed the data presented and concurs with the current market value. The PET did not provide credible evidence to indicate lower end products in the building of the subject. The SM cannot utilize the other market values in determining the subject value. The differences in their sale prices to their values had some below the 15°x6 and some above the 15% cos per DR493. The PAO utilizes mass appraisal technology in their valuation. The evidence presented by both parties supports a market value of $560,000 for the newly constructed subject dwelling. The PAO commented on the construction price based on a value 13 months prior to the effective date of Jan 1, 2016 and that the construction company owner is a family member of the PET resulting in less than typical cost. The PET commented on low end product used in the construction phase which is not supported by any evidence. The comparable data presented supports the current value. The 1/2% difference from comparable ladjusted value to the current value does not warrant an adjustment. All the evidence presented by both parties support the current market value with the eight factors and criteria from the Florida Statutes applied. In conclusion, it is the magistrate's opinion that the PAO estimate of value is adequately supported and the PET failed to overcome the evidence presented by the PAO based on all the data presented. Factoring all the evidence provided the Just Value of $466,670 for the subject is supported. The PET request for a lower valuation is denied based on the evidence presented. -90- The Appraiser Special Magistrate (SM) conducted a hearing that occurred on Jan 12, 2017 fort he correctness of the 2016 assessed value of 851 NE Town Ter in Jensen Beach. At the hearing were two representatives from Martin County Property Appraisers Office (PAO) and Asmaa Metwally & Mohammad Sallarn the petitioners (PET). Both parties presented evidence in support of their opinions for the subject value. The PAO evidence consisted of a comparable grid of sales from the subject market area. The subject data consisted of the property tax card, sketch plan and aerial/ground level photos. A sales comparison grid with 4 sales. Map showing the subject and comparables location. Exterior photos of the comparables properties and their MLS listing/photos. Rebuttal data was presented at the hearing. The PET evidence consisted interior/exterior photos of the subject, expense report list and one line list of Martin County sales. Upon examination of the evidence submitted, the PET provided 17 photos of the subject interior & exterior. The date of the photos were not supplied. The photos show repairs required with some repairs in progress to the subject and clutter/personal items from previous occupier of the dwelling left behind. The PAO addressed the subject condition being poor and that they applied a $60,000 adjustment. The PAO provided support for their adjustment as the assessment for the structure was $70,620. They applied a condition reduction to the assessment down to $10,620 for the improvements/structure. The PET provided an expense report of one -line transactions to various home improvement stores and payments to vendors/contractor. No details of what was purchased or services rendered were provided. The one line sales grid presented were for properties in different market areas of Martin County. The PAO provided the lot sizes and lot values for these properties in rebuttal as that was not included in the grid. The PAO sales grid had 4 sales from the subject market area. The PAO applied adjustments for the differences in features. Sales 1, 2 & 3 are the best indicators of the subject value. These sales adjusted to $234,600, $238,800 & $222,300 without the condition adjustment applied. The PAO applied the $60,000 adjustment for the subjects inferior condition to the comparables based on the subject not being habitable as of the effective date. The PAO applied the condition adjustment as a temporary reduction as the subject was not habitable as of the effective date. The subject market value at $195,620 is supported by the sales prior to the condition adjustment applied. After applying the temporary reduction for condition the three sales return an average value of $171,900. Then applying the 15% cos (cost of sale) adjustment per the -91- DR493 is $146,115. With the inclusion of the PAO 4th sale (which has a premium pond view) the four average $161,625, minus the 15% cos is $137,301. i„ The PAO provided a reduction to the structure assessment as noted earlier which is satisfactory for the condition noted in the evidence provided by the PET. In conclusion, it is the magistrate's opinion that the PAO estimate of value with the temporary reduction applied is adequately supported and the PET failed to overcome the evidence presented by the PAO based on all the data presented. Factoring all the evidence provided the Just/Market Value of $135,620 for the subject is supported. The PET request for a lower valuation is denied based on the evidence presented. -92- SPECIAL MAGI$TRATE APPLICATION INDIAN RIPER COUNTY VALUE ADJUSTMENT BOARD (APPLICANTS MUST MEET : Ai,tFICAT'I©14S ED IN Please type or print. tf mora m is noddd, attach addittottttlr�eets. Applicants may sWplar>9tmt their application ,ith u re -q mte. However, a resunoe cannot be UAW fn that of tin 011lfr-atian. Application for: Q Attorney Special Msgistrato X Appraiser Special Magistrate for... 13 Real Property andlor X TangiblePersonal Property 1 f appointed, lww much time; would you be available to conduct hearings and complete your recommendations., As needed & scheduled. 1 to 8 hours per week; © 4 to 20 hours per wait; 0 21 to 30 hours per weak; 0 31 to 40 hours per wt eL Name: Pamela B. Asdm-A:S,A, --- Home .._.— dome Address: 61.49,K,jsm Springs C;t., Jacksottville. Fl 32238,-- Mailing 2238 _Mailing Address: Foye ..... Business Dante: FF' do E Vaiffi ji g Serve, e_ Business Address, sam ae a Phone. otne 9 p . 13 -s 5 Fax: 'E -Mail' ffftu; 'lY91..5g% Copy of license referenced below. • Documentation to support membership in professional orgam7tations 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. 1r you have served as a special magistrate {+rev itiusly. plead wtymit tt r4�atntnentiret dcc:iainrR ati t•,�ur srtntpl4. no not submit a copy of an appraisal aK a writing sample. • Prior to conducting hearings,. all applicants are required under Fla. Stat. § 194.033 to certify completion of the current year training provided by the Department of Revenue. To obtain tip training, go online to the l�epattttlOtyt`S website at C.lnv cy3ia' 41n'dc�r prppert rvgi?itrainina.himl, Return your completion certificate to the VAB clerk. Attorney Maghttrrte Applicant; ,Bar Number Uate of Admission: _ .. How many years of experience do you have in the area of ad valomm taxation: _._.... .._._._.......... Appraiser MagistrateApplicant, Residential Appraiser Lieeens #. -_ ValidThiough: General Appraiser License #; 'Valid Tbiough': Provide number of years of experience you have in the area. of real property valuatiow, Describe experience. and number of years you have: in the area of tangible property valuation: over 20 yW __......_ Paige i v01113nois -94- SPECIAL MAGISTRATE APPLICAT tON INDIAN RIVER COUNTY VALUE. ADJUSTMENT BOARD ,gpppjcA; TS MUST MEET UAUF1C&T191 j OUT LINED IN F- A ti 1;\ I 1. Educational Back4round 2. List any experience anchor specialty for thefoling jnaPetty types: 3. if you currently or previously have served as a. special magistrate, please provide the municipality or county and dates served Sex attached fist Have you ever been dismissed, terminated or denied appointment as a special magistrate for poor or improper performance? X No [I Yes (please explain) S. List any additional information -which makes you qualifwd.to smw as a special magistmte. Also provide name and contact infonpnation of at least two individuals who can attest to your years of experience in ad valorem taxation, tangible personal property or real property appraisals. Haft Pd_qdn. VAB t &PAlm Beach County 6. Are you willing to accept the Value Adjustment Board established schedules of fees? Yes . Nr> If no, please indicate your schedule of fees to be charged the board on a one-hour basis. See attached - ner last year's chedu e T. Explain your level of knowledge and experience with computers and list the applications you are familiar with, including Axia. Familiar with Wa.,Egcei & &-ra ........... 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; 1 Of those organizations describe any passible conflict of interest t of interest that may prevent you from fairly conducting a hearing: -95- or the appearance of a Page 2 %,01/13!2015 SPECIAL MAGISTRATE APPLICATION MIAN RIVER COUNTY VALUE ADJUSTMENT BEARD '4jPL[GANTS MUST MEX7 . UALlItI ATIM 0UT4KP ll+l 3. Have you ear been disbarred, suspended or recxivtai airy other disciplinary action fra>i y organized association, or from the State of Florida? X[] No [3 Yes (please explain) No 4. last any personal or business relationship you bane ever had with any officer or employee of the office of of the property appraiser, offici of the clerk of tl!te circbit court, office of the county attordey or the value adjushnent, board of any of the counties to which you are applying: S. List qtly 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 cottW of interest might arise that would prevent you from ffiIirly conducting the bearing between the property dw and the property owner and taxpayer. pwwtmt to Fla. Stat. 0 194.035, 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 stater or in the same tax year that he/she services the Board as a special magistrate, represents a parry before the Hoard in any administrative review of property taxes. Are you an opted or appointed nfl;cW or employee of a county, a talft jurisdiction, or the state? 0 Yes X0 No if yes, please provide details:........._... ...__._.._...... _ .._... �......:..._ _ ._. The undersigned certtftee, under penalty of disgtrai tirnr cM0*00M that Owh ltattr eoftWned in this application, or any other document furnished by or on behalf of the qMftant is trio ana! CoMPWffi as of the date it bears. The undersigned authorizes theValue Adjustment Board to obtain information f om other spruces to verify eavh item contained herein. 77re undersigned admowledges. that; rf selected helshe wilt fallow all requirements and gradates aflaw infu#111ft the duties of special magistrate. w µ Date 7/14124 gnature o Ap4=t Pamela B. ANIM Printed Nam of Applicant PW.3 voiJ13J015 Sl11 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) ---Alachua County, Bay County, Brevard County, Citrus County, Duval Countv, Hernando County, Indian River County, Leon County, Martin County, Miami -Dade County, Nassau County, Orange County, Osceola County, Pasco County, Palm Beach County, Polk 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-I999 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 -97- 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), 2022 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 The Producer Price Index: What is it and how to use it properly, 2022 Miami -Dade Junior College, Miami, Florida, 1967-1969 Katharine Gibbs School, New York, New York, 1969-1970 -98- Service as Special Magistrate Atachua County, 2021-2022 Bay County, 2019-2022 Brevard County, 2010-2011, 2014-2015 Citrus County, 2009 Duval County, 2006, 2009-2010, 2013-2022 Hernando County, 2015-2017 Indian River County, 2010-2022 Leon County, 2016-2022 Martin County, 2015-2016 Miami -Dade County, 1998-2015 Nassau County, 2015-2022 Orange County, 2015-2022 Osceola County, 2015-2022 Palm Beach County, 2002-2022 Pasco County, 2015-2022 Polk County, 2020-2022 St. Lucie County, 2006, 2009-2022 Seminole County, 2015-2022 Volusia County, 2013-2022 -99- -100- A �•J LFq L rL -101- N M a C N O =) SPECIAL MAGISTRATE RECOMMENDED DECISION VAB Petition No. - Folio No. Date of Hearing: IM2021 Attendees: Property Appraisers (PA): Agent for Taxpayer: Basic and Underlying Facts The subject of the hearing is the Tangible Personal Property (TPP) of r located County. The hearing was commenced and all of the parties were sworn. The Special Magistrate gave a short overview of the procedures and read an opening statement from the Value Adjustment Board (VAB), (Rule 12D.9.024(4) & (6), F.A.C.), and asked if there were any questions. Per Florida Department of Revenue (DOR), both parties are responsible for presenting relevant and credible evidence to support their values. The Special Magistrate must then consider the weight of the evidence to a standard of proof under F.S. 194.3001 and Rule 12D -9.025(3)(b), F.A.C., which is "preponderance of the evidence". Property Appraiser (PA): The PA began the presentation of their evidence, which included the assessed value, as follows: Petition No. � lust Value Assessed Value Exemption Value Base Taxable Value $ 25,000.00 -102- The PXs evidence included company description, articles, subject photos, valuation and analysis .process, account review. asset additions and deletions consideration, evalulltim of leasehold improvements, property recold card, rife studies, market data, asset summary and IMIP& TPP return, index factors and depredation tables, corWdenlion of W, criteria F.S. 19.3.Z.1, evidence request letter, disclaimers and Appraiser Certftaflons. ThO describe in more detail the services provided and high-tech equipment used the The PA per -formed a site visit The PA then discussed the consideration of each of the 3 approaches to value and how each was considered and/or developed. Then,, depreciation Is calculated and applied to Reptatement Cost New (KN). The depreciation schedules, used were supplied in the evidence package. The PA discussed the development oaf their Normal Useful Ufe (NUL) study and age/life, analysJis. The,PA consistently reviews market datato monitor trends and changes within eii1xipmeot categories. 'rhe PA also performs life expectancy studies annually through review of the TPP returns, which may allow for additional obsolescence consideration. The PA stated that the income Approach was not utilized in this report based on the lack of ability to isolate the income attributable to the equipment. Therefore, the primary valuation method used was the Cost Approach to establish Fair Market Value — Installed. The Sales Comparison Approach added support, to the reasonableness of theCost Approach. The PA described the life adjustments made and gave a further description of the asset types located within this facility. The PA stated that during the 2019 inspection it was determined that the Taxpayer had extensive buildout, which included lessehold improvements that had not been reported on the Real Property or_TfT rM assets halve MW , the assessment and depreciated per guidelines wpstT�gAsAlso, 2018 — 2021 additions were added and depreciated per tifims and guldelfriet'. The following shows the specific considerations given by the County Property Appraiser to the 8 factors of F.S. 193.011: -(1) The present cash value of the property—The Cost Approach and the Sales Cornparl n Approach are based onthe idea that a knowledgeable buyer wig not pay triom for property than the cost of acquiring similar or comparable Property, If the property *RS purchased new, In an open and1miqMitive market then the Cost Approach becomes similar to the Sales C4mparison Approachl andactounts. for all forms of depreciation and obsolescence. The Sales Comparison Approach was considereO, buthas limited application In appraising personal property. Generally, sales of personal property are:Wted and is often the result of liquidation due to the failure of the business. In any case, the equipment is not new and has accrued depreciation built into the price. If the transaction Is not the result of Jkloidation, the property must be valued at the proper trade level, value in uw and installed . Typically sale prices represent value. in exchange and are not appropriate for valuing e4ulpment for ad valorem purposes. By valuing the Subject property at its depreciated value Instalted.1he PAS;} property considered fS -103- (2) The highest and best use --Highest and best use is the most probable and legal use of a property (including machinery and equipment) that is physically possible, appropriately supported, financially feasible, and that results in the highest value.2 The value of the Subject's equipment is based on Fair Market Value — Installed; which assumes the utilization of a unit of production with an anticipated useful life, not as inventory for resale. According to IAAO's Assessment of Personal Property, in order to value equipment at Fair Market Value — Installed, the equipment must meet the following requirements: • Equipment is installed • The highest and best use is as installed for the purpose of producing income . The equipment is employed or part of the business enterprise used to produce income • The equipment is economically feasible By valuing each Subject property according to its highest and best use in the immediate future and present use, the PAO properly considers F.S.193.011(2). (3) The location of said property-- The Subject property was valued as installed at its present location In addition to original costs, the self-reported return requires costs for shipping, installation, debugging and other make-ready costs to replicate the current utility in the current location. By using such costs or directly estimating costs from the best available information when no return is provided, the PAO property considers F.S. 193.011(3). (4) The quantity or size of said property --The property appraiser considers quantity and size by reviewing self-reported returns from similar business enterprises to develop business models. The business models are used to identify taxpayers that may have omitted property and, as such, require on - sight inspections. By valuing the Subject property according to the quantity or size as reported on the Tangible Personal Property Tax Return, the PAO properly considers F.S. 193.011(4). (5) The cost of said property and the present replacement value of any improvements thereon --The property appraiser uses information provided on self-reported returns filed by taxpayers with similar assets to formulate opinions of cost of property. The returns include the original costs, invoice prices when trade-ins occur, the ages of equipment in use and the ages of used equipment when purchased. Installation, freight, taxes, and fees are included to replicate the current utility of the assets. The costs of property are adjusted to replacement cost new by the use of equipment index factors that include adjustments to base year prices and reflect the direction of cost movements. These equipment index factors reflect the national average for industrial, commercial and manufacturing business costs. The replacement cost new is adjusted for depreciation and obsolescence in accordance with industry standards that are calibrated to the local market. The property appraiser actively seeks information regarding industry standards and trends by: attending workshops and conferences, researching taxpayers' websites and catalogues, reviewing industry press releases and periodicals, and analyzing market supplied information as provided by taxpayer to test the reasonableness of his/her opinions. By applying reasonable trend/index factors to the original costs as reported on the Tangible Personal Property Tax Return, the PAO properly considers F.S. 193.011(5), (6) The condition of said property --The property appraiser uses information on the self-reported return to estimate the condition of assets. In those instances where the taxpayer did not indicate the condition of the property, the subject property was assumed to be in average condition for its age. This is a reasonable assumption given that improperly maintained equipment would degrade the company's ability to compete in the highly competitive markets of today. Under a mass appraisal system, assets are assessed as average in condition, unless the owner indicates otherwise. When feasible (i.e. permitted by -104- taxpayer), an on-site inspection is conducted to verify conditions of excess depreciation or obsolescence. By considering all forms of depreciation, the PAO properly considers F.S. 193.011(6). (7) The income from said property --The Income Approach considers value in relation to the present' , worth of future benefits derived from ownership and is usually measured through the capitalization of a specific level of income. It may not be reasonable to use the Income Approach to determine the fair market value installed of equipment, because it may be impossible to isolate the income attributable to the equipment.3 Per the Florida Department of Revenue's Manual of Instructions for Property Tax Administration, the Income Approach is considered the least reliable means of determining the value of tangible personal property. In complying with F.S. 193.011 (7), the PAO considered the Income Approach in the valuation of the Subject property. However, the Income Approach was not used due to limitations in isolating the contribution of each component to the success of the Going Concern. (8) The net proceeds of the sale --The property appraiser continually reviews the. County market area to determine any changes in market trends for various equipment/property categories. Appraisers conduct on-site field inspections, discuss costs and market trends with taxpayers as well as internet research. Additionally, life expectancy studies are conducted for various classifications of equipment based on data provided by annual tangible personal property tax returns. Analysis of the research allows 'r the property appraiser to adjust property categories to a shorter normal useful life. By continually reviewing the market, relying on the taxpayer's reported costs and applying 1 year's depreciation to all newly acquired property, the PAO properly considered F.S. 193.011 (8)." The PA states that they have followed the Appraisal Guidelines for DOR and - County, 8`h criteria, professionally accepted appraisal practices and has established the presumption of correctness. Therefore, the PA requested that the 2021 assessed value be upheld. Petitioner/Agent: The Agent discussed the evidence presented in his package. This evidence includes the — appraisal report and exhibits prepared by and a valuation of specific assets using the tables from the E report. The effective date of the Mreport is retrospective to 1/1/18 and conducted from 1/28/2019 through 2/28/2019. The Appraiser states that the 8 factors were considered, as follows: "Criteria 1 – The Appraiser considered the present cash value by analyzing the market, properly considering the Sales Comparison Approach, and applying the correct level of value. Criteria 2 – The Appraiser considered the highest and best us of the property to be in the capacity for which it was designed. Criteria 3 – The property is located at County, Florida. Criteria 4 – Quantity and size of the property was considered by analyzing the fixed asset list and by observations at the site visit. Criteria S – The original, historic cost of the property was reported on the fixed asset list. The Appraiser considered the cost of the property by properly considering the Cost Approach and applying the correct level of value. -105- Criteria 6 — The Appraiser conducted a site visit of the subject on Tuesday, 1/29/2019 to verify the reporting of the assets and to determine physical condition. The Appraiser concluded that the property was in average condition for its age. See section entitled Condition Codes an explanation of the relativity of the codes. See Exhibit 1 for photographs supporting condition determination. Criteria 7 — The Florida Supreme Court held that the use of the Income Approach to value Tangible Personal Property is invalid except in circumstances where the income is directly attributed to the property such as rate regulated utilities and leased equipment (see Scripps v. Havill). In the case of the subject property, an Income Approach would not be a reliable indicator of value because a separate, identifiable income stream attributable to the specific taxable assets is not available. (The consideration of the Income Approach is further discussed in the Approaches to Value section.) Criteria 8 — There have been no prior sales of the subject property. As of the retrospective effective date, the subject property remains owned and installed by �W" On Page 12, the Appraiser states that a total cost of $— was excluded because of being exempt, classified as real property, non -embedded software, non -installation type services, leasehold improvements, situs outside the county, or leased property. No detail was presented showing these exclusions. The Appraisal Report then discussed the consideration and application of the approaches to value. The Appraiser used a mass appraisal approach, cost and sales comparison approaches to develop the value. The _ models (2018 depreciation and trending tables) were based on a percent of cost method and life classes developed by M. The Appraiser also stated that there is an active secondary market of this type of equipment. The Agent thanked the PA for her complete explanation of the adjustments made for the leasedhold improvements not previously included or assessed. The Agent read into the record the market value without the exemption indicated in his report: Petition No. — Requested Value $— The Agent's evidence was accepted and will be considered. Rebuttal The PA stated that the Appraisal Report from _ has an as of date of 1/1/2018, without any adjustments to current year. The Appraisal does not include any additions since 2018 or any leasehold improvements. The analysis in the Appraisal Report provided on Pages 30-31 of the Appraisal is very generalized without descriptions or correlation to — specific assets. The Agent did not have any further evidence to present. Findings of Fact The Special Magistrate reviewed, admitted and considered all of the evidence submitted by both parties. In doing so, the Special Magistrate found differences which are further described in these Findings of Fact. -106- The r Appraisai Report clearly states that it is to be used for the 2018 tax year and "only stated for 1/1/2018 valuation date". The Appraiser states that the data for this report is included in IMS workfile and only referenced in Exhibit H of the Appendix. The supply value was as of that stated in 2018 and not updated to current year. Exhibit C of the Appraisal Report describes the Supermarket and Distribution Center models used. Exhibit D of the Appraisal Report is the 2018 Supermarket industry model tables showing 15, 10, 8, 5, and 3 year NUL percent remaining value (PRV) and 2018 Distribution Center Industry model tables showing 15 -year NUL for racking, 15 -year NUL for other M&E, 10 -year NUL and 3 -year NUL PRV. Exhibit E is the BLS PPI for computers from 2000 to 2018. Exhibit F is the 2018 Florida DOR Equipment Index Factors. Exhibit G is the Florida DOR Untrended Depreciation schedule. Exhibits H, I and 1 indicate that this information is located in the assignment's work file. Exhibits H, I and 1 were not included with the Agent's evidence. Page 42 is an asset list marked Pages 1 — 58 with no indication of who prepared this section of the evidence and how the "Estimated Fair Market Value" was developed. The listing lacks detailed information on some of the assets-- such as model numbers, full descriptions, size, capacities, and manufacturers. This type of information assists an Appraiser in the valuation process. On Page 58, entitled "General Tangible Personal Property", the total New installed Retail Cost is � and Estimated Fair Market Value is $—• The Estimated Fair Market Value amount does not correlate to the Total Fair Market Value -Installed amount of $_ on Page 2 of the Appraisal Report. Neither the Agent nor the Appraisal Report gave any explanation for the difference. Page 29 of the Appraisal Report, Exhibits C and D, states that the valuation models used are the Supermarket and Distribution Center models and copies of those models are located in the assignment's work file. Neither the Agent nor the Appraisal Report presented any supporting documentation clarifying the asset types included in these two tables, data studies and application of the percent good to the line items. Neither the Agent nor the Appraisal gave a description of how the tables were correlated to the fixed asset list of the Taxpayer �M The PA believes that they have complied with DOR, - County and professionally appraisal practices, procedures and standards, the presumption of correctness has been maintained and that the PA's evidence proves by a preponderance of the evidence that their just value methodology complies with F.S. 193.011 & F.S. 194.301. Based on the testimony and evidence presented, the PA met the appropriate standards. The Agent believes that his methodology and Appraisal Report are the best way to establish his requested value. The Special Magistrate agrees with the PA's concerns regarding the as of date of 1/1/2018 in the Appraisal Report, lack of supporting data studied correlating the models to the asset types, exclusion of leasehold improvements and asset additions since 2018. Conclusions of Law Based on the evidence, testimony and Findings of Fact detailed above, the PA has established the presumption. As mentioned in the Findings of Fact above, the PA showed multiple concerns about the _ Appraisal Report, which was used to develop the Agent's requested value. Therefore, the Special Magistrate rejected the Appraisal report value based on the "as of date" of the report, lack of adjustments to current year values, lack of supporting data to validate the Percent Remaining Value (PRV) used in =tables, lack of description relating to the application of the PRV tables to the -107- Taxpayer's asset list, lack of explanation for differences in value amounts shown in the Agent's evidence and exclusion of new acquisitions and leasehold improvements on the DR -405 (Tax Return). After reviewing all of the data and testimony, the Special Magistrate agrees with the PA's observations regarding the Agent's evidence lacking reliability and credibility to support his value request. The Agent did not prove by a preponderance of the evidence that the PA's just value does not represent just value or is arbitrarily based. Therefore, the Petition is denied and the PA's Assessed Value is upheld per the DR-48SV. -108- W SPECIAL MAGIST tAT APPLICATION INDIAN RIVER COUNTY VALUE MMUSTMENT BOARD WPLICAWS MUST MSTd UVICAT1uNS0tM.INW IN Please type or print. if more space is needed, attach additional sheets. Applicants f»cty »pith a resume. Howevm o resnow vanum he used in lira ofOodpP' a'0110rt. Application for: ❑ Attorney Special Magistrate ❑ Appraiser Special Magistrate fora Real 1'roperty att Tangible Personal Property If appointed, how much tttttc would you be available 119pdact herrings and: ate your recommendations? ❑ 1 to 8 hours per wedr,❑ 9 to 20 hours per week: 1 to 30 hours per week, ❑ 31 to 40 hours per week. ACANT INFORMATION Name- Alex Rudett� Home Address: 311 17" Street, Atlantic Beach, Florida 32233__ __ _,_._, .,_.• Mailing Address: Same w Business Name: SoughlIS Appraial Business Address: 3350 Rivenwod Parkway,. Lluile 1900-I ?7. Atlanta, Ggoraia .30339, Phone Npme/270483 6987i✓3tt ness/770 883 698Y Cell/770 883 6987 Pax • 866 839 7887 w E -Mail: seappraise*ol com ._.... .. • Copy of license Werenced below.. • Docuntentmiott to sUppM fheabdr** 10 professional organizations listed below und+ r Ur nirations. • A writing sample. which may consist of an opinion tetter or other business -rotated documentation that contains one or rebore written pages of original material. If you have served as a :special ina istrair previously. picaw submit it r000mmended dosisinn as your sample. Do not submit a copy of an appraisal as a writing sample • Prior to conducting hearings, all applicants are regtt under Fla. Stat. § 191.035 to certify completion of the current year training provided by the Depattmoniof Revenue. To obtain the training, go online to the Department`s website at'h'yjk=Xida / uivab'traininc,htntl. Return your completion certificate to the VAB clerk. .Attorney Magisitrsttie Applicant: Liar Number: DW of Admission: linw many years orexperience do you have in the am of ad valorem taxation. Appraiser Magistrate Applicant: itesWW*al Appraiser Lieut 0: Valid Through C nerat Appraiser License 93M CG Georgia VaJidThrough:9M4W Anwican Society of Appraisers, ARla1 & MTS, Reaccredited to 2028 Provide number ofy–sam ofvxp k%ce : h in live wftalf el property ualuaflon: 26— ....__ Describe experigrgee, and nUMberoryvars'you have in the area ort ngibit property valuation: 50 -109- I14C I ti0ig3MI5 r.. jSPECIAL MAGISTRATE APPLICATION INDIAN RIVER COUNTY VALUE ADJUSTMENT BOARD tAPPLICAN fS ,btUST MEI -A ()t1AI.I1:I('AI'IONS OLI II.INEU IN P1.:1. S I'A I1.: 194.d35) I. Educational Background 2 Yrs engineering day school at Villanova`Moved to night school at Rutgers with BS Accounting, emphasis on Managerial Accounting and Finance, continued at Rutgers MBA wogram corn leting75%course work, Was then transferred from NJ to VA not finishing MOA. Many years appraisal course work since 1970. 2. List any experience and/or specialty for the following property types: PROPERTY TYPE. EXPERIENCE/SPECIALTY Residential Real Property�^ Commercial Real Pro ert ' Industrial Primarilv, as well as institutional Tangible Pro em General ex erience, industrial, commercial, institutional Other leases eci(v) 3. If you current 1%, or previously ha,.e served as a special magistrate, please provide the municipality or county and dates served. C lav 2016 to current, Duval 2019 20, 22, Seminole 2022, Indian River 2022, Orange 2019, 20, 21, 22 -l. Have you ever ee dismissed, terminated or denied appointment as a special magistrate for poor or improper performance? ever El Yes (please explain) K1— I 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. BusinessValuation, Real Property, Tangible Personal Property combined education and experience overall places me at say the lop 100 overall experienced aPpraisers in the United States. For references contact: Stever noblevaluations.com rmcarte rrWbel lsou th.net, Eyan(cbrkvals.com 6. Are you willing to accept the Value Adjustment Board established schedule of Ices? Yes L]No If no. please indicate your schedule of fees to be charged the board on a one-hour basis. Yes will accept County rates Reasonable compensation for travel and overnights welcomed il'scheduling is dc�nanding. 7, Explain your level of knowledge and experience %%ith computers and list the applications you are familiar with, including, Axia. 30 years experiencedin Microsoft Word and L•;xccl, also d Years ARIA, and I can type I. List each onanization, 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 # GA Real Properly Comm Certified General Appraiser 1996 3680 American Society of Appraisers, ARM & MTS Accredited Senior Appraiser 1970 & 2006 3951 Page 2 x01,,13/2015 V�*� iY SPECIAL MAGISTRATE APPLICATION INDIAN RIVER COUNTY VALUE ADJUSTMENT BOARD (AI'1'LICANTS n11JST A4I FT QUAL FICATIONS CHITUNIM IN H.A. SI'A'I'.: 1e13.03s) 2. Of those organisations describe any possible conflict of interest that could occur or the appearance of a conflict of interest that may prevent you from faith conducting a hearing: 3. I -lave you ever been disbarred, suspendqd qr received any other disciplinary action from any organized association, or from the State of Florida? No ❑ Yes (please explain) Nn 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: 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 Irom fairly conducting the hearing between the property appraiser and the property owner and taxpayer. None 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? ❑ Yeo If yes. please provide details: The undersigned certifies, under penalty- of disqualification from consideration, that each item contained in this application, or anV other docunteni furnished by or on hehaU'vJ'the applicant is trite and complete as of the date it hears. The undersigned awhori_ey the I'alue Adjuslrnent Board to obtain in/ixnralion from other sources la ver f' each item contained herein. The undersigned acknowledges that, ilselected, he,she wi/l.fi,lluw all requirements and mandates of lays in ftdJil/ing the duties ((special magistrate. Alex Ruden Date: 6/13i23 Signature of Applicant Alex Ruden Printed Name of Applicant Ill 3 01/1312(115 ALEXANDER F. RUDEN, ASA Accredited Senior Appraiser 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 tangible and/or intangible assets. Services have been completed for the purposes of acquisition accounting. Ad Valorem taxation. allocation of sale or purchase: bankruptcy; construction cost segregation, debt and/or 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. Mr. Ruden either directly prepared. supervised, and/or contracted for these services relating to the appraisal / valuation of business enterprises. specific intangible assets, land, land improvements, buildings and structures, machinery and equipment, furniture and fixtures, electronic data processing equipment, office equipment, heavy equipment, rolling stock, inventory, and so forth. Ile has served as account manager during the installation and/or restructuring / migration of numerous accounting - insurance, and taxation fixed asset systems. Prior to founding Southeast Appraisal in 1988, during his business career Mr. Ruden was employed as an appraiser and as an account executive by A. Frank Ruden (his grandfather) and Son (son being his hither), Industrial Appraisal. Marshall and Stevens. American Appraisal, Valuation Research, and Arthur D. Little Valuation. He has a working knowledge in the disciplines of accounting, appraising, engineering, Finance, taxation. and organizational psychology. EDUCATION Mechanical and Electrical Engineering: Villanova University (2 years) Electronics/Radar "frainingf eclmician, Ground Control / Search: U.S.M.0 (3 years) Bachelor of Arts — Accounting: Rutgers University Graduate School of'Business Administration: Rutgers University (75916 course work completed) Appraisal Courses: American Society of Appraisers, Appraisal Institute, McKissock, and the Institute of Business Appraisers PROFESSIONAL AFFILIATIONS Accredited Senior Appraiser (ASA 93961), American Society o1' Appraisers, Machinery & Technical Services (M&TS), Basic Industry, Initial Accreditation 1970, Reaccredited to 2028. Appraisal Review and Management (ARM), Initial Certification 2008, Reaccrcditcd to 2028 LICENSING Georgia Certified General Real Estate Appraiser, License 11003680 (1996 initially, licensed to 9/30/23) -113- SOUTHEAST APPRAISAL 3350 Rivenvood Parkway, Suite 1900-19077, Atlanta, Georgia 30339 Phone: (770) 883-6987; Fax: (866) 839-7887 E -Mail: tivwit-.seagLraisc(ti'aol.com, Wcbpage: www.seapp-val.com BRIEF HISTORY 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, and by extension nationally and internationally. Cost Segregation and Fixed Asset Accounting implementation services are also a significant element of our practice. Services have been completed for the purposes of acquisition accounting; Ad Valorem taxation; allocation of sale or purchase; bankruptcy; construction cost segregation; debt and/or 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 (Big 4) and regional accounting firms, law practices, financial planners, major / regional banks and commercial lenders, and investment banking firms. Our business style is to thoroughly comprehend the direct and indirect ramifications of the appraisal ! valuation project. We then analyze and review the relevant value concepts and service levels, considering the relative costs and benefits, with our clients. 'Through this process. we provide the appropriate level of multi -discipline or single discipline service in a professional and timely manner, for an equitable fec. Certain staff members and associates are listed below (years experience in parenthesis): John B. Allen. CPA. CFF, CVA. financial, BS -Accounting / Economics, Indiana University (25) John Chapman. Jr., MAI, real property, BBA -finance, Georgia University. MBA -Emory University (30) Mark Dayntan, CPA, ABV, CVA, financial, BA -Vermont University (30) David Eichner, ASA, CEA, ni&c, macl►inery broker. industrial contractor (35), Las Vegas located Ryan Kinahan, ASA, CPA, m&e. BS International Business and Finance -Elan University (20) Larry LeDuc, AEA, machinery and equipment, machinery broker (30) Steve Noble, MAI, real property, 13S Ag. Fcon-NC State, MBA -Wake forest University (30) Jim Reinhart, financial, investment banking/financial, AB Econ -Princeton. MBA-llarvard (30) Alex Ruden, ASA, financial, real property. m&e, BA Accounting-Villanova and Rutgers University (50) Shelby St. John, valuation modeling. BS -Florida State University. MS -Georgia State University ( 15) We are looking forward to being of assistance by generally discussing appropriate appraisal / valuation alternatives, as well as addressing relevant procedures and strategics for your specific service application. Business Enterprise and hitangible Asset Valuations; Real Property, Machinery/Equipment and Inventory Appraisals; Feasibility Studies, Solvency Opinions, Fmirness Opinions; Reviews of AppraisalsNaluations of Others -114- CLIENTS SERVED BY ALEX RUDEN AND/OR SOUTHEAST APPRAISAL AET NA INSURANCE COMPANY AISIN HOLDINGS OF AMERICA AMERICAN STUDIOS. INC. ARAUCO USA ARTHUR ANDERSEN & CO. BAE SYSTEMS BIELLSOUTH BLUE BELL BUREAU OF NATIONAL AFFAIRS BURLINGTON INDUSTRIES BURROUG14S WELLCOME CORPORATION CAP -SNAP, INC. CARILION HEALTH SYSTEMS CARRIER CORPORATION CI'T'Y OF BALTIMORE, MARYLAND CITY OF PETERSBURG, VIRGINIA CHUBB INSURANCE CLAY COUNTY. FLORIDA COCA-COLA COMPANY COCA-COLA BOTTLING OF NEW YORK COLONIAL CIRCUITS C OLONNA'S SI IIPYARD. INC. COMMONWEALTH OF VIRGINIA COMMONWEALTH OF VIRGINIA DOT COMPTRONIX. INC. CONI: MILLS CONSO PRODUCT'S. INC. COOPERS & LYBRAND CP INDUSTRIES CROWN ROYAL DISTILLARY DEL MONTE DELOITTE & TOUCHE DIAMOND RUG & CARPET MILLS. INC. DISNEY CORPORATION DORSEY TRAILERS DYNALECTRON ELLIS & EVERARD PLC ERNST & WHINNI Y ERNST & YOUNG EXIDF ELECTRONICS FACTORY MUTUAL {FM GI.OBAI.) FEDERAL HOUSING ADMINISTRATION FIRIEMANS FUND FULLER-PEISER GENERAL ADJUSTMENT BUREAU GEORGIA PACIFIC GIANT PORTLAND CEMENT GOULD, INC. GREAT AMERICAN GROUP HARTFORD INSURANCE COMPANY HAZELTON LABORATORIES I[ENRIC'OCOUNTY. VIRGINIA IIERCULES CORPORATION HOME INSURANCE COMPANY IMERYS NORTH AMERICA INSURANCE CO. OF NORTH AMERICA INTERNAL REVENUE SERVICE INTERSTATE COMMERCECOMMISSION .TAMES RIVER PAPER KING & SPALDING KPMG PLEAT MARWICK LIGGLETT GROUP MARRIOTT CORPORATION MARS CORPORATION MARTIN MARIE ITA McDONALD'S McGRAW-HILI.. INC. MCI COMMUNICATIONS. INC. MCLEAN TRUCKING MILLER Z.ELL. INC. MR. BOSTON LIQUORS NEW JERSEY DOT NUCOR. INC. OWENS CORNING PAPERPAK PRODUCTS. INC. PARKS SAUSAGE PEARLSTINF. DISTRIBUTORS PL:NNSYLVANIA DOT PENSION BENEFIT GUARANTY ASSO. PEOPLES DRUGS PERDUE, INC. PREMIERE COMMUNICATIONS, INC. PRICE WATERHOUSF COOPERS PRINCETON CARPETS. INC. PRUDENTIAL INSURANCE COMPANY PSYCHIATRIC INSTITUTES OF AMERICA R&S STRAUSS REYNOLDS METALS RHODES, INC. RJ REYNOLDS ROMANOFF FOODS. INC. ROPER INDUSTRIES ROYAL GLOBE INSURANCE COMPANY RUSI ITON INTERNATIONAL RUTGERS UNIVERSITY SAFEGUARD INDUSTRIES SAMUEL MANU-TECH INC. SANDOZ. CORP. SARA LEE — HANES GROUP SCHAFFFLER GROUP USA, INC. -115- SCIENTIFIC ATLANTA SIMPLICITY PATTERNS SOUTHERN TEA / Tl:'FLEY TEA SPRING MILLS STERLING WINERY SUNCORP VALUATIONS SYNDER'S LANCE. INC. SYNDER'S OF HANOVER TARGETCORPORATION TEXFI TOUCHE ROSS TUNE-UP CLINIC TURNER BROADCASTING COMPANY TYCO INTERNATIONAL ANION CAMP CORPORA'T'ION UNITED STATES STEEL UNITED STATES FIDELITY & GUARANTY UNIVERSAL LEAF TOBACCO US AIR USA.NE'l' VULCAN MATERIALS CORPORATION WINN DIXIE STORES INVESTMENT BANKERS, CORPORATE FINANCE, ASSET BASED LENDERS, LEASING FIRMS, LOAN GUARANTORS ALLIED CAPITAL. AMSAVE CREDIT CORPORATION ATCOMMERCIAL BA COMMERCIAL CORPORATION BANK OF BOSTON 13ANK SOUTI I BARCLAYS AMERICAN BARNETT BANKS OF FLORIDA BRANCH BANK AND TRUST BT COMMERCIAL CORPORATION C&S BANK CARLYLE GROUP CHASE COMMERCIAL CORPORATION CHEMICAL BANK CHRYSLER COMMERCIAL CREDIT CIGNA FINANCIAL SERVICE'S CIT CREDIT GROUPS CITICORP INDUSTRIAL CRE.DTT CONTINENTAL ILLINOIS ECONOMIC DEVELOPMENT ADMIN. F.F. HUTTON EVERGREEN RESOURCES FARMERS HOME ADMINISTRATION B&I FEDERAL DEPOSIT INSURANCE CORP. FINALCO FIRST NATIONAL BANK OF ATLANTA F1RS'I'TENNESSEE BANK FIRST UNION COMMERCIAL CORP. FLEET FINANCIAL FORSCH CORPORATION FORSTMANN-LIM.E GENERAL ELECTRIC CREDIT CORP. GENSTAR CAPITAL, GMAC BUSINESS CREDIT GREYHOUND FINANCIAL HELLER FINANCIAL SERVICES I1IBERNIA NATIONAL BANK IBM CREDIT CORPORATION ITT CAPITAL. FINANCE ITT SMALL BUSINESS CREDIT IRVING COMMERCIAL CORPORATION J.C. BRADFORD MARINE MIDLAND BANK MERRILL LYNCH MNC COMMERCIAL CORPORATION MONY FINANCIAL SERVICES NATIONS BANK NCNB INVESTMENT BANKING NORO-MOSELEY PENSION BENEFIT GUARANTY CORP. RAYMOND JAMES CAPTTAL REGIONS BANK RESOLUTION TRUST CORPORATION ROBINSON-I IUMPHREY COMPANY, INC. SECURITY PACIFIC BUSINESS CREDIT SHAWMUT CREDIT CORPORATION SOUTI IEAST BANK SOUTHERN NATIONAL BANK OF NC SOUTITFRUST BANK SMALL BUSINESS ADMINISTRATION S'TANCI TART BUSINESS CREDIT STATE STREET BANK STRATEGIC INVESTMENTS STRINGER. WYATT & WILLIAMS SUNTRUST BANK TEXTRON FINANCIAL. SERVICES THE BRECKINRIDGE GROUP VIRGINIA NATIONAL BANK WIEI,LS FARGO BUSINESS CREDIT WESTINGHOUSE CREDIT CORPORATION -116- SOUTHEAST APPRAISAL 3350 Rivenvood Parkway, Suite 1900-19077, Atlanta, Georgia 30339 Phone: (770) 883-6987; Fax: (866) 839-7887 E -Mail: sea hpraisOn'!aol.com; Webpage: www.scappval.com Prepared by Alex Ruden, ASA (MTS&ARM, CG/GA, Business Valuer) INSURANCE PLACEMENT VALUATIONS AND LOSS PREPAREDNESS An insurance appraisal fulfills three needs: these arc independence, placement value data, and proof of loss preparedness. Differing levels and types of insurance appraisals fulfill each ol'these needs to differing degrees. Addressing each need in turn below: Independence: the insurance company would like to see an appraisal from an outside firm. This is somewhat obvious so that there is not fraud perpetrated by the assured. Yes some insurance companies now have their own appraisers but nasty loss situations may still occur. Placement: an independent valuation will inform the assured about the amount of insurance to carry. Such an analysis may be completed in great detail with say a +/-10% possible variance or in an ovcrviev< manner with a +/-20% or greater variance. Be wary, just because the insurance carrier does an insurance placement value analysis, as stated bellore a very nasty loss situation may occur, with the insurance company denying the proper amount of insurance is carried. It does not good to carry excess amounts of insurance, by design or based upon incorrect value analysis. Discussions should be held with the insurance broker / carrier concerning what is covered relating to both the buildings (underground piping, foundations, architect's fees, etc.) and contents (software, engineering and design fees, property of others, etc.) Relating to both buildings and contents one does not want to be a co-insurer, that is, the assured sharing in the cost of the lost due: to being underinsured or worse, being the subject of the co-insurance clause of the contract. Proof of Loss: along with having the appropriate amount of insurance, this is the most important element of an insurance appraisal. Directly stated, if one is not prepared to prove one's loss instantly 10% of a fair settlement is gone. if not prepared this lost amount may be 25%. The strategy is to get a balanced "fair / equitable and timely" settlement. These thoughts are directly linked. Yes one can get a fair settlement say 5 years hence, but it is not timely. Or one can get a quick timely settlement if one accepts 75 cents on the dollar. Again, not good. One wants the fair settlement at full value in say 6-12 months or whatever time is appropriate for the loss situation, balancing the wishes of "fair" and "timely" is the critical concept. -117- So let's address what is adequate Proof of Loss. The fixed asset accounting. record most often is grossly inadequate for a loss situation. Without going into a long explanation, many fixed asset accounting systems contain data that includes intangibles in the values. non -value entries, allocated values, "ghost" disposed assets. transfers in at net book, donated assets, values net of trade-ins, upgrades, and on and on. Various types of detailed diagrams, photographs and movies / videos of specific assets and installations help. files that have original purchase costs and descriptive detail are wonderful (but rarely are available), Engineering records may help. Sorry, but in the instance ofmost facilities / operations the assured is not prepared. Oversight in this regard is strongly suggested. Why do I say that? Because i worked for the pre-eminent "insurance loss machinery expert' firms (m), family three generations). No we were not "mean", yes helping assureds as professionally / sensitively possible, but ultimately to reasonably prove ones loss is the assured's responsibility. Repeating, it is the assured's responsibility to prove the loss that is, the assets that are / were in place and "in use" and the values of the assets. Yes, for those facilities where the appraiser has had the opportunity to prepare a detailed valuation for fair value accounting the information may be very good, at that instant. This assumes that physical verification of the assets in place has been completed, yes perhaps even inter -related with a "trend and bend" work effort. No, a sloppy trend and bend job will not provide adequate proof of loss. Yes, the information must be kept up to date. The asset listings and value information must be kept up to date either within the fixed asset accounting system or as a separate aside record, incorporating inflation / deflation adjustments, changes in depreciation ifappropriate for the policy /contract form, and of course additions or deletions. Critical property and casualty insurance thoughts: • Onc may rather deal with the IRS than fight an insurance battle. • Understand the insurancc policy ("contract") co-insurance clause where assured share in the settlement to the extent (say 80% usual) of the insurance that should have been carried. • The tined asset accounting record is not adequate proof of loss, I repeat, the fixed asset accounting record is not adequate proof of loss. • Understand the difference between a Replacement Cost policy and an Actual Cash Value policy • Replacement Cost policies are "repair or replace" often up to Actual Cash Value (a litigious issue, also considering the issues of Market Value. depreciation or betterment). • Further, if Replacement Cost, usually the insurance policy (contract) states that Actual Cash Value N,611 be paid until or if the covered assets are replaced (language varies per differing forms). then if replaced the full Replacement Cost is paid. • Actual Cash Value generally considers the current cost new for the same functional utility. less physical depreciation / deterioration. But in some instances ACV is considered to mean the cost of replacing the asset at Market Value (another litigious issue). -118- • Being unprepared to prove one's loss may prove to be extremely costly, particularly if one had not gone through the exercise and cost ol'perpetually being prepared in advance. • The insurance company will not pay for betterments, meaning if you have an old Model A asset and now a Model B is only available you will not receive the settlement for a Model B loss. Check insurance contracts in this regard concerning betterments. • The insurance company may well not pay for engineering or intangible assets relating to specific tangihle assets. Check the policy and/or discuss this matter with the broker. • Understand what the insurance policy says. One can under -insure as well as over -insure. A personal note. Are you prepared for a loss at your home? Do you have the proof of'value and listing of the assets, or at least photos or a movie / video of the residence and the contents? Is this information somewhere else other than in your residence? All are encouraged to get prepared for an unfortunate insured event. But imagine in a loss situation how much less of a fair settlement you would receive if such data is not available. Then project this thought into your business situation. Not good? You are encouraged to cure this situation in all regards. About the Author Alex Ruden. ASA (M&TS. ARM), CG/GA, Business Valuer American Society of Appraisers Senior Appraiser, Machinery and Technical Services, Appraisal Review and Management Certified General Real Property Appraiser. Georgia, Elsewhere by Temporary Permit Business and Intangible Asset Valuation Manager Education. Villanova University, Engineering 2 years Rutgers Univcrsity. BS Accounting, Emphasis on Managerial Accounting/Finance Rutgers University. Business Administration Graduate School, 751/6 complete Military Service: United States Marine Corp, 3 years, Aviation Radar Technician Alex is the fourth generation of his family in the appraisal / valuation business. His great grandfather was a Public Adjuster being a partner in a well known Manhattan insurance district firm. Both his grandfather and father were -machinery experts" assisting staff and independent insurance adjusters with their loss work. Alex worked within the family firm but eventually moved on to certain national firms prior to establishing Southeast Appraisal in 1988. The firm not only provides insurance related services but also multi -disciplined appraisal / valuation and fixed asset accounting services for financial and tax reporting, property taxation, financing, Eminent Domain matters, fixed asset accounting, and so forth. _119- REAL ESTATE APPRAISERS BOARD MXXO MR FRANKLIN RUt EN IS AUTHORM TO 1gtMN8�1> SU W QRE3RGtA AS A irL� _ THE PRIVILEGE AND RESPONSIBILITIES Of' THIS APPRAISER CLASSIFICATION SHALL CONTINUE IN EFFECT AS LONG AE THE APPRAISER PAM'S REQUIRED APPRAISER FEES AND COMPLIES WITH ALL OTHER REQUIREMENTS OF THE OFFICIAL CODE Of GEORGIA ANNOTATED, CHAPTER 43-39~A. THE APPR,AISM 1$SOLELY RESPONSIBLE FOR THE PAYMENT OF ALL FEES ON A TIMELY BA IL D. SCOTT MURPHY JEANMARIE HOLMES 4 Chairpersm KEITH STO14F. 411 VIALLIAM A. rMURRAY JEFF A. LAW %' vkv Chairpormn tat ALEXANDER FRANKLN It�RI) 0 3680 SIM- ACTIVE END OF RENEWAL D9I3D2023 CERTIFIED GENERAL REAL PROPERTY APPRAISER Am e*NRES IF YOU FAIL TO PAY YOU FAIL iOr, lk7EMIN 0 �3F '19pN IN A TIMI VMA*M ^ &ITCwat N E. Aft0a, CA 303031805 L" MoEdY s" MIM &We CompASWrter _ . ~ . . >a3aatawDarSouT ALEXANDER FRANKLIN RiOEN A 3G06 STAWS ACTIVE %gPW0 *AL CERTIFIED GENERAL REAL PROPERTY APPRAISER -120 TRIS LICENSE EXPIRES #fiY F>I}fL I RENEWAL FEES OR IF YOU PAIL TOAw REQUIRED EDUCATION IN A TIWLY Stn#4 of G+eclPlin op Real ESi.ito Ca*ents we, Suite 5000 - 1nUonut m—I Taws. 229'zhtm* Si vot N E LYIN#IOE4�51FY Al lo,o,. GA 30303,160'v ftd 9111b Cpmpieskamr Ti31?fi 2owwa 1> -1 - DECISION EXAMPLE FINDINGS OF FACT Hearing Scheduled for November 5, 2021 at 10:30 AM Property Appraiser's Office ("PAO") and Value Adjustment Board ("VAB") Representatives Tina Greene, CFE, Karen Price, and Todd Mudge Petitioner's Representative Eric Marrera and Katherine Ortiz for Scott Tyler of Ryan LLC, Houston, Texas Special Magistrate, Tangible Personal Property, Alex Ruden, ASA (MTS, ARM), CG/Georgia Evidence Packages, 259 pages by PAO exclusive of notices, 154 pages by Petitioner excluding petition and power of attorney The subject business enterprise is referred to as Buckhead Beef Company, located at 355 Progress Road in Auburndale, Florida 33823. The firm operates out of a 110,000 square foot facility. The firm is a beef meat packer providing beef cuts of meat to food markets and restaurants. The firm is a subsidiary of Sysco. Per information on the internet Sysco is a global leader in selling, marketing, and distributing food and non-food products to restaurants, healthcare, and educational facilities, lodging establishments and other customers around the world. Overview of more important evidence presented by the Property Appraiser's Office The Original Cost Value reported by Buckhead Beef is $10,784,272, with an assessed value of $4,788,006, less the Exemption Value of $25,000 netting to the Base Taxable Value of $4,763,006. The valuation considers the Cost Approach, Sales Comparison Approach, and Income Approach, with the value estimate being based upon Fair Market Value - Installed. As such, Fair Market Value - Installed must meet the following requirements: -121- 1. Equipment is installed 2. The highest and best use is as installed for the purpose of producing income 3. The equipment is employed or part of a business enterprise used to produce income 4. The equipment is economically feasible The Cost Approach was developed for the purpose of the PAO's analysis, considering Replacement Cost New - Installed, physical depreciation, but not functional nor economic obsolescence. It is noted that the PAO indicates that the depreciation schedule developed by Polk County indicates shorter normal useful lives than those provided by Marshall Valuation Service or the American Society of Appraisers. Further, due to the nature of mass appraisal, the PAO relies on the historic or actual age of the Tangible Personal Property ("TPP") to represent its effective age. The Useful Life Study of the Polk County PAO is provided as an addendum within their exhibit package. Neither the Sales Comparison Approach nor the Income Approach was developed by the PAO. Other subjects addressed within the PAO evidence include the concept of Inutility (plant operating at less than its design or rated capacity), and Capacity Utilization Rate (actual output / potential output). It is noted that the PAO requested financial, production, and other information from the Petitioner, with such information not being provided. Further the PAO was not permitted to view the Tangible Personal Property at the subject facility. The PAO provided an account summary by asset category detailing the original cost, replacement cost new, depreciation table, assessed value, overall % good to replacement cost new, item count and oldest to newest date. Following the account summary is an asset -by -asset listing of each rendered/reported asset by description, year acquired, original cost, index factor, replacement cost new, depreciation table, % good and assessed value. To the original cost by year acquired the PAO applied an index factor, by asset description, to develop the Replacement Cost New. These index factors the PAO states are from the Producer Price Index prepared by the Bureau of Labor Statistics. According to Investopedia on the Internet "the producer price index (PPI) is a family of indexes that gauges the average fluctuation in selling prices received by domestic producers over time." It is noted that some assets, such as a refrigerator, may increase in cost over time. Conversely some assets such as personal computers may decrease in cost over time. -122- Graphed information is provided by the PAO as to its normal useful life studies for kitchen equipment, general office furniture and equipment, computer and accessory equipment, laptop computers, general security equipment, conveyor equipment, molds/dies, and signage. For each of the noted asset classes Polk County represents that such assets are currently in use, with the applied depreciation for the county being shorter. For example, conveyor equipment of 12-15 years of age is still 46% and 36% respectively in use. For this asset category a 10 -year Normal Useful Life was applied. The Industry Sector estimated Normal Useful Lives chart of the American Society of Appraisers is provided. Then the ASA's specific life chart of some 28 pages is presented. The business personal property tax return of Buckhead Beef (Buckhead Florida) is then presented. The 2021 Polk County Department Code Index and trend factor listing is presented. The trend factor chart, 27 pages, utilized by the PAO is presented. The PAO Consideration, by each of its 8 points, of Florida Statute 193.011 is offered (see pages 242-244). Relating to Covid-19 information is offered concerning the State of Florida's response to the pandemic, noting that Florida has created its own guidance in this regard. Overview of more important evidence presented by the Petitioner The Petitioner was represented by staff of Ryan, LLC. The evidence offered related to both the Fair Market Value -Installed, without consideration of the effect of Covid-19 (ie. economic obsolescence) as well as due to the effect of the pandemic. The more important information provided as evidence by the Petitioner is as follows: 1. Executive Summary 2. Purpose of Appeal 3. Company Profile 4. Property Description 5. Reference Sources -123- N4� Florida Personal Property Assessment Process, noting 8 factors of F.S. 193.011 Key considerations of the evidence are as follows: The assessment must be arrived at by complying with F.S. 193.011 2. The assessment must be arrived at by complying with "professionally accepted appraisal practices, including mass appraisal standards, if appropriate". 3. F.S. 194.301 provides that "The provisions of this subsection preempt any prior case law that is inconsistent with this subsection". The Petitioner's representative then presents the following information: Citations from the VAB training manual Information concerning the Darden Restaurants case 3. Information about the Cost, Sales Comparison and Income Approaches to value, stating that the PAO has not considered Functional Obsolescence nor Economic Obsolescence in its value analysis. Discussion of the Marshall Valuation Service depreciation tables. The Petitioner also utilized the Cost Approach, modified by its analysis to capture depreciation / obsolescence from all causes. Further, the Petitioner cites Willamette (a well-respected national appraisal company) stating that 3 economic principles form the basis of the cost approach to valuation, ie. Substitutions, Supply and Demand, and Externalties. Further, the Petitioner cites The Appraisal Foundations USPAP Standard 5 guidance as to the elements that are required to produce a credible mass appraisal. Then the Petitioner cites 16 points of the IAAO and ASA describing appropriate methodology for developing depreciation schedules from market derived data. The ASA's concept and application of Remaining Obsolescence Factor is addressed particularly as it relates to asset classification groups. Discount for Ownership is addressed, ie. discounts applicable immediately after an asset is purchased and offered for sale or sold to a secondary owner (for example a newly purchased automobile immediately sold to a secondary purchaser). The Petitioner cites the work of PTRS in developing depreciation schedules for Tangible Personal Property. It is stated that comparable sales data is utilized in this regard. -124- The Petitioner then offers its value analysis table showing pre-Covid-19 and post-Covid-19 values as they are affected thereby. In this regard much information is provided relating to macro -economic effects of Covid-19. Extensive discussion of economic obsolescence follows. Thereafter the Petitioner essentially presents an extensive essay addressing numerous published and case sources discussing the development and use of depreciation curves. Referenced sources are noted as an exhibit to this analysis, as well as below: Appendix G. H and I — PTRS Market -derived Depreciation Schedule Guide is addressed. Appendix 1 is the Petitioner's Asset Detail Valuation Analysis, applying inflation factors and the PTRS depreciation factors. Summary of Analysis The Property Appraiser's Office presented reasonable evidence leading to a credible indication of value. Key elements of this consideration are as follows: 1. Cost Approach data is developed, with both the Sales Comparison Approach and the income Approach considered not being applicable nor capable of reasonable development. 2. The PAO utilizes shorter lives, based upon its own market research, as compared to Florida Department of Revenue provided lives and/or ASA developed lives. 3. The PAO astutely indicates that the Cost Approach does not consider either functional or economic obsolescence, nor did it apply additional depreciation factors in this regard. 4. Depreciation factors are based upon the Marshall Valuation Service age/life table, considered by the appraisal industry as being a reasonable indication of "installed" remaining value. S. Neither functional obsolescence nor economic obsolescence factors, prior to addressing Covid- 19 issues, were developed. 6. The PAO did not address any possible economic obsolescence effect of the Covid-19 pandemic, other than offering information concerning how the State of Florida dealt with such issues. Overall, the value information developed by the PAO is considered reasonably persuasive -125- The Petitioner presented evidence relating to the values without consideration of the Covid-19 pandemic, as well as considering the possible level of economic obsolescence resulting from the pandemic. Key elements of this consideration are as follows: 1. The Petitioner states that the PAO analysis does not include all forms of depreciation. However, the PAO does state in its evidence that neither functional obsolescence or economic obsolescence has been applied in its analysis. 2. The Petitioner extensively relates valuation "guidance / theory" from a number of respected sources (as previously noted). Such information is considered generally reasonable "guidance" within the profession. 3. The Petitioner applies its essentially straight-line age/life factors, as compared to the age/life curve utilized by the PAO. The latter PAO factors are considered to more appropriately reflect physical deterioration of installed tangible property. 4. The Petitioner relies heavily upon information provided by PTRS, an independent consulting firm, for its development of its age/life factors, as well as Remaining Obsolescence Factors. However, there is not clearly provided or sufficient asset detail information in this regard. S. Relating to the possible effect of Covid-19 causing additional economic obsolescence, the Petitioner's information is not acceptably developed. As has been noted the PAO requested from Buckhead Beef (not its parent Sysco) detailed financial and production information in this regard. Such requested data was not provided. Further, the PAO requested access to the facility, but such access was denied. Lastly, and of significant importance, the Petitioner offers generalized statements concerning the national impact of Covid-19 on industry, as well as general information concerning Sysco (the Buckhead Beef Company's parent). Such general information is not directly related to this appeal matter and is considered irrelevant. In conclusion, the value information developed by the PAO office is reasonably developed and generally credible. The value information offered by the Petitioner is general in nature and not sufficiently detailed nor supportive as it relates to the subject property. CONCLUSIONS OF LAW Section 194.301, Florida Statutes, directs that in any administrative action in which a taxpayer challenges an assessment of value, the property appraiser's assessment is presumed correct if the appraiser proves by a preponderance of the evidence that the assessment was arrived at by complying with Section 193.011, Florida Statutes, and professionally accepted appraisal practices, including mass appraisal standards. -126- N � N Based on the cumulative evidence submitted at the hearing the property appraiser's assessment is entitled to a presumption of correctness. Section 194.301, Florida Statutes directs that the party initiating the challenge has the burden of proving by a preponderance of the evidence that the assessed value does not represent the just value of the property or is arbitrarily based on appraisal practices that are different from those generally applied to comparable properties. The petitioner did not show by a preponderance of the evidence that the assessment was based on appraisal practices different from those applied to other comparable properties in deriving an assessment or that the property appraiser failed to consider the criteria of Section 193.011, Florida Statutes. In addition, the petitioner did not prove by a preponderance of the evidence that the assessment exceeds just value. The petitioner has failed to carry the burden of proof. Accordingly, the property appraiser's assessment is UPHELD. -127- -128- INDIAN RIVER COUNTY VALUE ADJUSTMENT BOARD LOCAL POLICIES AND PROCEDURES Adopted on -129- INDIAN RIVER COUNTY VALUE ADJUSTMENT BOARD LOCAL POLICIES AND PROCEDURES Ryan L. Butler — Clerk of the Circuit Clerk and Comptroller Michelle Napier, Esq. - Value Adjustment Board Attorney INDIAN RIVER COUNTY VALUE ADJUSTMENT BOARD MEMBERS Commissioner Joseph H. Earman — District 3 (Chairman) Citizen Homesteaded Property Owner Member — Rick Wykoff (Vice Chairman) Page 11 Commissioner Joseph E. Flescher — District 2 Citizen Business Member — Augustine (Gus) Curren School Board Member — Jacqueline Rosario, District 2 School Board Member (Alternate) - Dr. Peggy Jones, District 3 ONLINE SERVICES ONLINE PETITION FILING: https:/NAB.indian-river.org EMAIL: AXIAQclerk.indian-river.org VAB FORMS, RULES, & ADDITIONAL INFORMATION: http://dor.myflorida.com/doL/prope]13L/vab FLORIDA STATUTES CHAPTER 194.011: http://www.lep-.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: tlisterkclerk.indian-river.org -130- Value Adjustment Board Important Dates January 1 The assessment date for real and tangible personal property. [F.S. 192.042] March 1 By March l,',';.apply for. exemption, property classification,:and portability. [F.S. 196.011(1);193.052(2); 193.155(8)(h) March 31 Last day to male a partial payment of last year's taxes: If a taxpayer has:a pending_VAB petition and has not paid their taxes, the petition vvimuss ...:S:1 4.01 (1).. July 1 The PropertyAppraiser notifies taxpayers in writing of denials of exemptions,- classifications, and portability transfer. The taxpayer has .. 30 days to'file with. the VAB. to appeal a denial of exemption or classification. [F._S:196.193(5Xa); 196.151; M-155(8)(1); 193.461; 194.011(3)(d); 193.461(4)(a)] : August The Property Appraiser mails the proposed taxes (TRIM. Notice) to the taxpayer: [F.S. 200065(2)(b)] August/September The taxpayer can request an informal conference with the property appraiser. (often after the TRIM notice): and file with the Clerk of the VAB bythe 25_. day after the TRIM Notice:waa mailed. F.S. 194.0:11] • At least 25 days before a: hearing, the VAB will notify, the petitioner of his :or her :scheduled time of the hearing. [F.S. 194.032(2)] • Atleast 1S days before the bearing, theaaxpayer gives the property appraiser a fist and summary of evidence and copies of documents to be presented at the hearing. [F.S. 194.011(4)(a)J ... . • Atleast 7 days before the hearing, the -property appraiser will give the taxpayer list and summary of evidence and _copies. of documents to be: presented at the hearing, if the petitioner asked in writing. -[F.S: 194.011(4)(b)] ............. • Before the hearing, the taxpayer and/or -the property appraiser may reschedule the hearing a single time for good cause. [F.S:.194.032(2)] : • The VAB will issue: a written.decision and send: the decision to the:petitioner by 20 days. after the.last day the.Board is in°session, .[F.S. -194,034(2)] • A taxpayer can appeal: a VAB decision about homestead exemption or tax deferral to the Circuit Court of the County up:to 15 days after a -final decisionhas been rendered. [F S 196.151;197.2425] • A taxpayer can appeal ° a VAB. decision. about -assessment .value and portability denial. to. the Circuit Court of the County. [F S. l93-j55(3)(A);193.155(S)(1); 19,4-171(2)1. q. Page 2 -131- The Value Adiustment Board Process Irl No less than 25 calendar days prior to the hearing the Petitioner receives a Notice of Hearing from the VAB Clerk stating the scheduled date and time of the hearing before a VAB Special Magistrate Page 13 he Property Owner obje" to the assessment of their property, the property owner may request an informal conference with a representative from the Property Appraiser's Office per F.S. 794.011(2) Exchange of Evidence See F.S.194.01 l (4) (A), F.A.C. 12D -9.020,12D- 9.025 & 12D-9.025 After the commencement of the hearing, for the year, all the Special Magistrat recommendations will go before the VAB to re Final Decision. If the Petitioner is dissatisfied with t decision of the Board, the petitioner has 60 days to an action in Circuit Court and 15 days for Homes exemption or tax deferral. 401 -132- n the rroperty tm ner Is still n recmult, the property otru author ved agent Ilia, file n petition with the Value Adjustment Board by the deadh shotvn oil the 7RIN1 Nolicx After the conclusion hearing, the VAB, Magistrate wilt more thorough reiM render a recomme The Indian River County Value. Adjustment :Board. (VAB) is the administrative. review authority when the taxpayer disagrees with the: property:'appraiset concerning property exemptions, classifications and valuations. The authorityf. ;the Board is governed under Florida Statutes Chapter 194 and Florida Administrative Code Chapter 121 -9. If your dispute is not settled by an informal conference with'the Property Appraiser's Office, you may file a petition for a hearing before d: Special Magistrate.: The VAB appoints Special Magistrates - who are all qualified, under F'S. 194:035, to conduct the -hearings. These Special Magistrates are not connected or affiliated with the PropertyAppraiser's Office in anyway. The Value Adjustment Board - consists of the.. following , five members:. two* (2). County Commissioners; one _(I): School Board Member and two::(2) Citizen:Members. The :Value Adjustment Board usually meets twice a year: Organizational Meeting and Ficial Meeting. All VAB Meetings are open to the public,: noticed in Treasure Coast Newspapers. and the Value Adjustment Board— Indian River Clerk of the Circuit Court & Comptroller website: and located' in the: Indian River County Administration Building "A", Conference Room Al. 102 (across: from the Commission Chambers), unless otherwise noted. 1. PETITION FILING_ (F.A.C.12D-9.015 and 12W9,0161-: Petitions must be filed within 25 days after the Property Appraiser mails your Notice ofProposed Property Taxes (TRIM Notice), usually in mid-August.: Deadline: date can be found on your TRIM: Notice or website at https://vab.indian-river.org: • Filing by mail including: Petitions must be received in the Clerk's- Office Qn later than 5:00 p.mi on the deadline. Note. Postmarks are. n©t sufficient • : Filing in person: Petitions must be received in the Clerk's Office no later than 5:00 p.m. on the deadline. • Filing online: must be posted online by midnight on the deadline. • Petitions filed after the deadline will require a * *"Good Cause" Explanation. 1) The Indian River County Value Adjustment:Board adopted a Resolution imposinge filing fee of $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. 2) Filing fees maybe paid by check, money: order, or: cash. Checks are payable to. the Indian: River County Value Adjustment Board. Petitions also: may be filed :electronically at: . https://VAB.indian-river.or -, however, � the credit card processor- (nCourt) charges an, additional 5 percent convenience fee (.OS): per transaction. Petitions are not accepted: by fax or email. All filing fees shall be paid to the Clerk of. 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 1.0 calendar Page 14 days. If the:petitoner does not satisfy the payment requirement at the time, the petition: will be deemed incomplete and will not be scheduled:&r a hearing. 3) Upon the acceptance and filing: of a petition by the VAB Clerk; theaccompanying 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._ 4) Exemption and agricultural classification petitions may: be filed on or before the 30th day following the mailing of the written notification of denial by the Property Appraiser. The postmark date is considered to be the mailing date: of the notice of denial or the Notice of Proposed Property Taxes, commonly known as the: TRIM Notice. F.A.C. 12D -.17.003(3)(b). 5) Any petition filed after the statutory deadline: for petition filing (25 days after the rriailing of the TRIM Notice, as set forth in Section T94.011.(3), Florida Statutes, may be reviewed to ;determine whether the petitioner has demonstrated:a good cause justifying the late filing.: Fee payments filed with late filed petitions are non=refundable: 6) No filing fee will be required by a taxpayer who demonstrates at the time of filing: a. they are receiving assistance under Chop .414, Florida Statutes b. disapproval of a timely filed aPp lieation-for homestead exernption:under Section 196.J51, Florida Statutes c. disapproval of homestead tax defer al under Section 197.2425, Florida, -Statutes 7) An owner of contiguous, undeveloped parcels air multiple tangible personal property accounts may file with the VAB, a single -joint petition if the Property Appraiser determines such parcels; or accounts 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 locution, proximity to amenities, number of rooms, living area :and condition. Contiguous_ parcel or account petitions must be accompanied with a written statement from the Property Appraiser verifying the parcels- or: accounts are contiguous prior::to : the petition deadline, or the petition will be deemed incomplete. You must deliver or mail farm DR486MU to. the Property Appraiser's Office for a determination that yourparcels or accounts are either s}milar in nature, contiguous. tl undeveloped parcels, or multiple parcels that are part of a- .condominium, homeowners, or cooperative association (see note below); before you file a single joint petition,: The Property ::Appraiser's:Office mailing address is :1800 27t` Street, Bldg: B, Vero Beach,: Florida 32960 or, by phone at (772) 2264469 in order to obtain the required written statement from :the Property Appraiser. Your electronic list must be in: an Excel.spreadsheet with folio numbers only in one column, and only assessed values in another column: -After you receive.: the property appraiser's determination that the parcels are substantially similar innature, you are allowed: to file your single joint petition with the Value Adjustment Board. Complete Form DR -486 for each group of parcels, as determined by the Property Appraiser,.with a completed Form DR-486MU that has been signed by a Property Appraiser's Office staff member. Note:. Condominiums, cooperative, or homeowners' associations, as agents; should attach a copy of Page 5 -134 - the Board of Administration or Directors':Resolution authorizing this filing. The:VAB requires the multiple parcel or account. petitions be submitted to the: VAB Clerk three. (3) business days prior to the deadline unless it's a late -filed Good Cause Petition granted by the VAB Attorney. 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 or account included in the:petition, will be imposed. All Petitioners will receive a transaction number and a password. to view the 'status and documents in their case using the online Axia Case Management System. Petitioners:filing online should log back in to verify a petition number has: been. assigned: or contact the VAB Clerk at 772-226-1916 or axiaCu�c erkindimn-river.org: .IMPORTANT For properties that have a value adjustment board petition, State Law requires a partial payment of taxes, and a full payment of non -ad valorem assessments, before the payment delinquency date. If the required partial payment:is not made before: the delinquency date, the value adjustment board will deny your petition. e'last day to make the partial payment before the delinquency date is generally March 31. Review your tax bill or contact the tax collector to determine your delinquency date 2. LATE -FILED PETITIONS (F A.C.12 9 Ols(1411 Petitioner or petitioner's agent who file petitions.:after the .statutory deadline, in compliance with. F.A.C. 1,2D-9,015(14), shall be required to submit a statement and supporting documentation to 1) good cause justifying.a hearing of the petition, including substantial proof, reasonably requested by the VAB Designee, in support'of any good cause statement, and 2) that the: delay in filing the petition will not; in fact, be prejudicial to the :performance of the VAB's Ainctions in the taxing: process, will be submitted to the. Value Adjust ient:Board Attorney for good cause. review.. . "Good cause"means the verifiable showing of extraordinary circumstances, as follows: L. Personal; family, or business criss:or emergency at a critical time or for an extended period of time that: would cause a reasonable :person's attention to be diverted from filing, or 2. Physical.: or mental illness, infirmity, or disability that would; reasonably ' affect: the petitioner's ability to timely file, or .: : 3. 1Vliscommunicahon with, or misinformation received from; the board clerk,property appraiser,: or their staff regarding: the necessity or :the proper procedure for filing that would cause a. reasonable person's: attention to be: diverted from timely filing, or 4. Any other cause beyond the control of the petitioner that would prevent a reasonably_ prudent petitioner fiom timely :filing. The VAB Attorney will review all: information submitted for:late filed }good cause: consideration and will determine if Petitioner had good cause. to file their petition(s) after the Filing *Deadline: Date. Petitions will be granted or denied based -on, the VAR Attorney's decision. If good cause is- found to exist, the petition will be scheduled_for a healing and a.hearing notice will be provided in accordance::with Florida Statutes and Floiida.Administrative Code. If good cause is not: found to:: Page 6 exist for the late filed petition, no hearing will be .scheduled, and the Petitioner will be notified- that the petition has been rejected. In either case, the filing =fee will be retained:- The rejection of :s late filed petition does not prevent a Petitioner from seeking relief through the Circuit Court. • REPRESENTATION OF THE TAXPAYE M&C.; 12D-9.0181 A taxpayer. has the right, at the taxpayer's own expense' to be represented by .a person described below. The individual, agent, or legal entity that signs the petition; becomes the agent -of the taxpayer for the purpose of serving process to obtain jurisdiction over the. taxpayer for the entire value adjustment board proceedings; including : any appeals of a :board decision by the Property. Appraiser or Tax Collector. • The agent need not be a licensed: individual or person with specific qualifications and may be any person, including a family member, authorized by the taxpayer to represent them beforethe Value Adjustment Board. • An employee of the taxpayer.or of an affiliated entity or a licensed or certified professional. listed in paragraph 12D=9:o18(3)(a); F.A C.,. who the taxpayer has authorized to: file a petition and represent the taixpayer-and who certifiesunder penalty of perjury that.:he or she. has the taxpayer's authorization -to file a petition.on_the taxpayer's behalf and represent the taxpayer, may sign and file such a petition that is not signed by the taxpayer and that is not accompanied by the taxpayer's written authorization represent:the:taxpayer. • An uncompensated person,, who has a taxpayer's signed written authorization to represent the taxpayer, is authorized:to sign and file a petition on the taxpayer's behalf if, at the time the petition is filed, such person provides .a. copy of the taxpayer's written authorization to the: board clerk with the petition_or the taxpayer's signed written authorization is contained on the:petition form. This _written authorization is valid only :for reprenting a single taxpayer in a single. assessment year'and must identify the units, parcels, or accounts for which the person is authorized -to represent the taxpayer. • A compensated person, who is not. an employee of the taxpayer or of an affiliated. entity arid. who: is not acting as a licensed: or. certified professional listed in paragraph 12D - 9.018(3)(a); P.A.C. may sign and file %a, petition on the taxpayer's behalf if the taxpayer has authorized such person by power of attorney. If the petition is not: signed by the taxpayer, such person must provide a copy of the power of attorney to the board clerk at' the time the petition is filed. This power of attorney is valid only for representing a single taxpayer in a single assessment year, and must identify the units, parcels, .or accounts for which the person is authorized to represent the taxpayer. • A petition filed by -an unlicensed agent mustalso be signed by the taxpayer or accompanied by a written authorization from the taxpayer. • A petition filed by a licensed agent does not need written authorization from the taxpayer, but must provide: their license number on their petition. The term "licensed" refers to holding a license or certification under Chapter 475; Part Ior Part II, F.S., being an: Page 7 .13fi - a. An, attorney who is a member of the Florida: Bar b. A real estate appraiser licensed or certified under:Chapter 475, Part II, F.S.; c. A real estate broker licensed under Chapter 475, Part I, F.S.. d. A certified public accountant licensed under Chapter 473, F S • EXCHANGE OF EV NCK 1Fs-194:01-1 (WI F.A.C::12I1�9,!�� & 12D- 9.0251 All evidence submittals, and:exchange of evidence procedures, shall comply with Florida Statutes and the Florida Administrative .Code. All evidence to be considered during the VAB hearing. shall be submitted to the PAO at least 15 days prior to the. scheduled hearing date. If the: l5th'day falls on a Saturday, Sunday, or: legal holiday, then all evidence shall be submitted on: the; previous: business day. Petitioners requesting to exchange .evidence .with the PAO prior to °the scheduled. hearing ' shall.° adhere to evidence submittal requirements by providing; evidence at least 15 days prior to ,the hearing and, malting the exchange. request in:writing.. Petitioners who will not attend the. hearing, but would like tate Special Magistrate to consider evidence at the hearing, shall follow all evidence submittal guidelines: described under this section. Byi agreement of the parties the evidence exchanged under this rule section shall .be delivered.by regular or certified U.S..mal;.personal delivery, overnight mail, -Or email. The petitioner and property appraiser may agree to a different timing and method of exchange. "Provided" means received by the party not later than the time frame provided in this rule section. if either partydoes not designate a desired manner for receiving information in the evidence exchange, the information" shall be provided -by U.& mail. F.A.C. 12D -9.024(5)(d) states that the Jaw does not allow the Special Magistrate to review any evidence unless it is presented on the record at the :hearing or presented: upon agreement:of the parties while the record is open The Property. Appraiser's Office is under °no obligation to provide. copies'of.the Petitioner's' evidence to the: VAB Clerk, as .t1 e: record keeper, or to the Magistrate to review simultaneously during the hearing. . • All hearings will be conducted in=person unless otherwise requested.For all inrperson hearings, the petitioner must bring three (3)*copies of.evidence to the hearing:'one each for the::Property Appraiser, Magistrate, and Petitioner. Submitted evidence will not be. returned-:: therefore, Petitioners should submit copies, instead of originals. If a telephonic or virtual hearing is requested, the Petitioner must email the VAB Clerk aduplicate Off copy of the evidence that. was submitted to the :Property.: Appraiser to gXjA@ lerk.indWn- river.com, mail; or deliver a copy: to Value Adjustment Board, 1$01:27' Street; Vero: Beach, Florida 32960 ten (10) days prior to the hearing, Tach page of the evidence should be, numbered for easy reference during testimony, There is a .15 -cent -per -page or 20 -cent double -sided copy fee, if the VAB Clerk is required to. Page :: :137 - make copies of evidence • Parties submitting rebuttal: evidence: must provide the VAB Clerk with: a :digitalcopy of such: rebuttal evidence at least one business before the hearing. The VAB Clerk is not required to notify either party that rebuttal evidence has been received or uploaded to Axia. • The VAB Clerk is not authorized to download evidence from a'thWhb drive; • No petitioner may.:present for consideration, nor may a board or special magistrate accept for consideration, testimony or :other evidentiary: materials that were specifically requested of the petitioner in writing by the property appraiser in.connection.with a.filed petition, ° of which the . petitioner had knowledge and denied to the property appraiser; . • A petitioner's ability to introduce the evidence, requested of the petitioner in writing by the property appraiser, is lost if not provided to the property appraiser as described in this paragraph. This provision does: not preclude rebuttal evidence that was not. specifically requested of the. petitioner, by the -property appraiser. • The Special Magistrate may independently rule on: the admissibility and use of evidence: If the special magistrate has any questions relating to the admissibility and use of evidence,:the board or special magistrate should consult :with. the: board. legal counsel. The basis for .any ruling ori . admissibility of evidence must be reflected: in the record. . . • HEARINGS fF.A.C.12 D-9.0251 Hearings take place beginning mid-October and continuing consecutively. until all petitions are:: heard. Hearings will be conducted Monday through Friday and begin as early as 8.30 a.m. with the last scheduled hearing beginning at approximately :3:30 p.m.: In-person hearings confirmed by ::: . the VAB Clerk will be conducted in the :Indian River County Administration Building "A"; 1801: 27th Street, :Vero Beach, FL: in :Conference Room. A-102:or. at the discretion of the VAB_ Clerk. At. least 25 days prior to the scheduled hearing, the VAB Clerk will provide the .petitioner with an''. . . official Notice of Hearing and simultaneously notify: the prgxrty appraiser of the hearing :date. The Hearing Notice will be sent to the petitioner via the preferred communication -method :indicated on the petition form: Telephone °Heaxin� .... A request to participate telephonically must -be received by the VAB Clerk no later than seven (7) days prior to the scheduled hearingdate. The VAB. Clerk will provide the call-in information seven , days prior to the hearing and will require a contact person,,phone number and email address in the: event a prior hearing may run over allotted time or there is a technical issue: ' If a petitioner requests-. . a telephonic hearing, the; petitioner is still required to follow the sections of the Florida :Statutes and the Florida Administrative Code which apply'to the exchange: ofevidence as well: as any and: all local policies with regards to evidence asstated hereinabove: A copy of all evidence to be considered during the VAB hearing must be provided to the VAB Clerk no later than ten (10) days prior to the scheduled hearing date. The evidence will be providedto the SpecialMa gistratib at the Page 19 ;:�38 • : . onset of the hearing. All evidence, packets submitted to the Property Appraiser and the VAB Clerk must be identical, and each page should be :numbered for easy reference during testimony. The following telephonic procedures are as follows: • All parties and witnesses shall be available at the scheduled hearing time. • When speaking, parties shall identify .themselves to: ensure that all parties recognize who is:addressing the Special Magistrate at allaimes. • The Special Magistrate will conduct.the telephonic hearing according to F.A.C. 12D-9 and 12D-10. Virtual Hearin The petitioner may attend virtual hearings through Zoom: Videoconference from a computer, smart device; or telephone: The 'VAB clerk will .issue an. official Notice of Hearing _ and a Zoom Videoconference meeting invitation to the petitioner's email address provided seven (7) days:prior to the hearing. A copy of all evidence to be considered during the VAB hearing must be provided: to the VAB Clerk seven days prior to the scheduled hearing date. The petitioner is still required to follow- the sections of the Florida Statutes and the Florida Administrative Code which apply to the exchange of evidence, as well as any and all local- policies with regards to .evidence.as stated hereinabove. The evidence will be provided to the Special Magistrate at the onset of the hearing. All evidence packets submitted to the Property Appraiser and the VAB Clerk must be identical, and each page should be numbered:for easyreference:during_testimony. : If you do not appear as scheduled for your hearing, and -you have not notified the VAB Clerk of your delay or inability to attend, and you have not submitted: 4: good cause reason= to reschedule your hearing, you will be deemed to. have voluntarily not appeared or considered a "no show",. and the magistrate will :then render a non-appearance ruling: in the PAUs favor -as required by F.A.C:: Chapter 12D=9.021. All VAB hearings: are electronically recorded. A verbatim transcript of the audio recording is.the responsibility of the petitioner or appealing party to directly contact a legal,transcriptionist.of their choosing. •If an interpreter is needed; the person needuig-an interpreter will be responsible for securing an interpreter and all costs associated: with hiring an interpreter, • RESCHEDULING A HEARING Pursuant to F.S. 194.032(2), you are Wed to reschedule your hearing. date a single time for 1 Good Cause by submitting, a written. request to reschedule :to the VAB Clerk no less. than five (5) calendar days before the originally scheduled date- of your' hearing:: Good Cause Hearing reschedule requests will be reviewed by the VAB. Attorney. Petitions will be rescheduled by the VAB Clerk based: on the: VAB Attorney's decision. Appeals will 'be forwarded to the VAB Attorney for review.- * eview: • ACCOMMODATION FOR SPECIAL NEEDS Page 1 10 If special accommodations, in accordance with the Americans with Disabilities Act, are needed to allow any person to view or participate: in anyproceedings of the Value Adjustment Board, any such person shall notify the VAB Clerk at (772) � 226-1916 either at the time of the filing of the petition or no later than ten (10) business days :prior :to the proceeding :at which such accommodation is required, • RECOMMENDATION BY nM SPECIAL MAGISTRATE ff. A&.12II4M7 and 12D- 9.0301 • The. Magistrate will prepare a recommended order for each petition heard unless the petition has been withdrawn. The recommendation will : be in. writing and contain: the findings of fact and conclusions of :law ' on which the recommendation: is based and in: compliance with the requirements of F.& 194.301; 194.034(2), and 194.035(1) and any other, statutes and rules as required. The recommended decision shall be duly noted on the form :provided _by the DOR; the form shall be completed in its. entirety and electronically finalized. by: the Magistrate, whose name: will print on the applicable form. • VAB Legal Counsel reviews all recommended decisions, Once the legal counsel reviews the recommended decisions for legal sufficiency,_ ahe VAB Clerk shall provide copies of the: Magistrate's. recommended decision to. the: Petitioner -and .the Property Appraiser as. soon as . practicable and, if known, the date, time; and place :of the VAB meetiag or how: tti obtain4he: date and time of the VAB-'meeting,-:if that information is not available when the recommended order is provided. [F.A.C. 12D-9.030(2)] • FINAL VAB DECISIONS MAX 12D9.4321 ....: After -hearings are completed and the YAB Attorney has reviewed :the Special Magistrate's recommendations for legal sufficiency, the VABat their Fill consider the Special ... ....inal Meeting w Magistrate's recommendations and . may accept the recommendations without further hearing. There. is an opportunity. for public comment at. the meeting where . the Special Magistrate recommended. decisions. are considered : or adopted. Upon acceptance by: ; the VAB; the recommendation becomes: the final: decision.: The VAB : Clerk shall email : or: mail: by U.S. Postal Service, the final decision within 20 days.: of =the Final VAB meeting AU Petitioners have accessibility for online :tracking at h44'://vab;iridi:an-n'ver.com/AxiaWeb2O23,utilizing the transaction/User. ID. number and password found on the printed. receipt .or. provided at time. of electronic filing. Contact the VAB : Clerk at :(772) 226-1916, if the transaction number and/or. password are misplaced. Upon entry of a final decision; the Petitioner, if dissatis64 may proceed through the court system.: The circuit court has. original jurisdiction over all matters relating to. property .taxation, and the . Petitioner should immediately contact:an attorney, as very strict : time and:: jurisdictional requirements apply (F.S. 194.1. 71 and 194.036:and F.A:.0-.12D-9:033). • Payment of Taxes/Refund following VSB avnroval of Suecial No Recommendations Page 11 Information in regard to payment of taxes/refund claims after the VAB process Tax refunds and corrected tax bills are the responsibility of the Tax Collector following VAB approval of Special Magistrate recommendations. Page 112 -141- Indian River Press Journal 1801 U.S. 1, Vero Beach, FL 32960 AFFIDAVIT OF PUBLICATION VALUE ADJUSTMENT BOA RD 1801 27 TH ST ROOM 801 VERO BEACH, FL 32960 STATE OF WISCONSIN COUNTY OF BROWN Before the undersigned authority personally appeared, who on oath says that he or she is the Legal Coordinator of the Indian River Press Journal, published in Indian River County, Florida: that the attached copy of advertisement, being a Public Notices was published on the publicly accessible website of Indian River County, Florida, or in a newspaper by print in the issues of, on: 08/04/2023 Affiant further says that the website or newspaper complies with all legal requirements for publication in chapter 50, Florida Statutes. Subscribed and sworn to before me, by the legal clerk, who is personally known to me, on August 4, 2023: Notary, State of WI, County of Browp.� r _21Z//)) My commission expires KAITLYN FELTY Notary Public State of Wisconsin Publication Cost: $104.31 Ad No: 0005789818 Customer No: 1314082 PO #: 2023 VAB ORG MEET # of Affidavits2 PUBLIC NOTICE OF ORGANIZATIONAL MEETING VALUE ADJUSTMENT BOARD INDIAN RIVER COUNTY, FLORIDA NOTICE IS HEREBY GIVEN that the Value Adjustment Board (VAB) of Indian River County, Florida, pursuant to Chapters 194 and 286.0105 of the Flori- da Statutes and 12D-9.013, Florida Administrative Code, will hold its 2023 Value Ad- justment Board Organization- al Meeting on August 16, 2023 at 11:30 a.m. in the Indian River County Adminis- tration Building "A", Room A2-511, located at 1801 27th Street, Vero Beach, Florida, to consider all matters properly brought before the VAB; elec- tion of VAB Chairman and Vice Chairman; appointment of VAB Special Magistrates to hold hearings; and a Resolu- tion establishing filing fees. Anyone who may wish to ap- peal any decision that is made at this VAB meeting will need to ensure that a verbatim re- cord of the proceedings is made which includes the testi- mony and evidence upon which the appeal will be based. Anyone who needs a special accommodation for this meet- ing may contact the County's Americans with Disabilities Act (ADA) Coordinator at (772) 226-1223 at least 24 hours in advance of the meet- ing. Anyone who needs spe- cial accommodation with a hearing aid for this meeting may contact the Board of County Commission Office at 772-226-1490 at least 20 hours in advance of the meeting. Ryan L. Butler Clerk of the Circuit Court & Comptroller and of the Value Adjustment Board Pub: August 4, 2023 TCN5789818