HomeMy WebLinkAbout08/16/2023Ryan L. Butler
Clerk of Circuit Court & Comptroller
Clerk to the Board and Value Adjustment Board
180127th Street
Vero Beach, FL 32960
Telephone: (772) 226-1432
Fax: (772) 978-1857
E-mail: Axia a-,clerk.indian-river.org
Web address: http://indianriverclerk.com
VALUE ADJUSTMENT BOARD (VAB) ORGANIZATIONAL MEETING MINUTES
The Value Adjustment Board (VAB) of Indian River County, Florida, met on Wednesday,
August 16, 2023, at 11:30 a.m., in the County Administration Building, 1801 27th Street,
Building A, Room A2-511, Vero Beach, Florida. Present were Commissioners Joseph E.
Flescher and Joseph H. Earman; School Board Member Peggy Jones; and Rick Wykoff,
Homesteaded Citizen Member.
Also present were VAB Attorney Michelle Napier; Clerk of the Circuit Court and Comptroller
Ryan Butler; and VAB Clerk Terri Collins -Lister. Present from the Property Appraiser's
Office were Billy Auton, Rob Fox, and Mickey Umphrey.
1. CALL TO ORDER
Chairman Joseph H. Earman called the meeting to order.
2. INVOCATION —Chairman Joseph H. Earman
Chairman Joseph H. Earman delivered the Invocation.
3. PLEDGE OF ALLEGIANCE — Commissioner Joseph E. Flescher
Commissioner Joseph E. Flescher led the Pledge of Allegiance to the Flag.
4. ELECT CHAIRMAN AND VICE CHAIRMAN, PURSUANT TO F.S. 194.015
The Chairman Shall Be A Board Of County Commission Member
194.015 of the Florida Statutes "There is hereby created a value adjustment board for each county,
which shall consist of two members of the governing body of the county as elected from the membership of
the board of said governing body, one of whom shall be elected chairperson"
2023 VAB Organizational Meeting Minutes Page 1
August 16, 2023
Chairman Earman opened the floor for nominations for Chairman.
MOTION WAS MADE by Chairman Earman, SECONDED by School Board Member
Jones, to elect Commissioner Flescher as Chairman of the Value Adjustment Board for
the Tax Year 2023. There were no other nominations for Chairman.
The Board, by a 4-0 vote (Citizen Member Curren absent) elected Commissioner
Flescher as Chairman of the Value Adjustment Board for the Tax Year 2023.
Chairman Flescher opened the floor for nominations for Vice Chairman.
MOTION WAS MADE by Commissioner Earman, SECONDED by Chairman Flescher,
to re-elect Citizen Member Wykoff as Vice Chairman. There were no other nominations
for Vice Chairman.
The Board, by a 4-0 vote (Citizen Member Curren absent) re-elected Citizen Member
Wykoff as Vice Chairman of the Value Adjustment Board for the Tax Year 2023.
5. INTRODUCTIONS & CONTACT INFORMATION
A. Introduction of Board Members/Board Clerk
Introductions were made by all present.
B. Board Members list and designated Board Clerk's contact information...................1
Information only
6. APPROVE VALUE ADJUSTMENT BOARD MINUTES
A. VAB Final Meeting Minutes of May 17, 2023............................................................2-4
ON MOTION by Commissioner Earman, SECONDED by School Board Member Jones,
the Board, by a 4-0 vote (Citizen Member Curren absent) approved the VAB Final
Meeting Minutes from May 17, 2023, as written.
7. APPROVE RESOLUTION SETTING THE FILING FEE TO BE NO MORE THAN
$15 PER PARCEL FOR THE 2023 PETITION FILING PERIOD, PURSUANT TO F.S.
194.013.
A. VAB Resolution 2023-1.................................................................................................5-6
2023 VAB Organizational Meeting Minutes Page 2
August 16, 2023
ON MOTION by Commissioner Earman, SECONDED by Vice Chairman Wykoff, the
Board, by a 4-0 vote (Citizen Member Curren absent) approved the Value Adjustment
Board Resolution 2023-1, setting the filing fee for the 2023 petition filing period, as
presented, and pursuant to FS. 194.013.
8. APPOINT ONE ATTORNEY APPLICANT TO SERVE AS SPECIAL MAGISTRATE
FOR EXEMPTION/CLASSIFICATION/TAX DEFERRAL HEARINGS AND ONE
ATTORNEY APPLICANT AS AN ALTERNATE, PURSUANT TO F.S. 194.035
A. Claudette Pelletier, Esq . ............................................................................................ 7-15
B. James Haynes Davis.................................................................................................16-37
ON MOTION by Commissioner Earman, SECONDED by School Board Member Jones,
the Board, by a 4-0 vote (Citizen Member Curren absent) approved the appointment of
Attorney Claudette Pelletier as the primary Attorney Special Magistrate, and James
Haynes Davis as the Alternate, for exemption, classification, assessment difference
transfers, and tax deferral hearings for the VAB 2023 tax year.
9. SET THE RATE OF PAY FOR ATTORNEY SPECIAL MAGISTRATES
Rate of pay for Attorney Special Magistrates is $125.00 per hour.
ON MOTION by Vice Chairman Wykoff, SECONDED by School Board Member Jones,
the Board, by a 4-0 vote (Citizen Member Curren absent) approved a rate of pay not to
exceed $125.00 per hour, to be paid to the Attorney Special Magistrates for the VAB
2023 tax year.
10. DISCUSSION AND APPOINTMENT OF APPRAISER APPLICANTS TO SERVE AS
SPECIAL MAGISTRATES FOR REAL PROPERTY VALUATION, PURSUANT TO
F.S. 194.035.
A. Stephen Boyle............................................................................................................38-46
B. Terrie Peltier.............................................................................................................47-56
C. Robert Busler............................................................................................................57-64
D. Douglas B. Lawson...................................................................................................65-71
E. Philicia Lloyd............................................................................................................72-84
F. Scott Sehr...................................................................................................................85-93
VAB Clerk Terri Collins -Lister gave an overview of the Special Magistrate candidates
for the 2023 Tax Year. A discussion followed regarding each of the magistrate
2023 VAB Organizational Meeting Minutes Page 3
August 16, 2023
applicant's qualifications, predictions on the number of petition filings for 2023 tax year,
and utilizing all of the magistrate applicants for the hearings.
ON MOTION by Vice Chairman Wykoff, SECONDED by School Board Member Jones,
the Board, by a 4-0 vote (Citizen Member Curren absent) appointed Stephen Boyle,
Terrie Peltier, Robert Buster, Douglas B. Lawson, Philicia Lloyd, and Scott Sehr as the
Appraiser Special Magistrates for the VAB 2023 tax year.
11. SET THE RATE OF PAY FOR APPRAISER SPECIAL MAGISTRATES
Rate of pay for Appraiser Special Magistrates is $125.00 per hour.
ON MOTION by Commissioner Earman, SECONDED by School Board Member Jones,
the Board, by a 4-0 vote (Citizen Member Curren absent) approved a rate of pay not to
exceed $125.00 per hour for all Appraiser Special Magistrates for the VAB 2023 tax
year.
12. APPOINT ONE APPRAISER APPLICANT TO SERVE AS SPECIAL MAGISTRATE
FOR TANGIBLE PERSONAL PROPERTY HEARING AND ONE APPRAISER
APPLICANT AS AN ALTERNATE, PURSUANT TO F.S. 194.35.
A. Pamela Andrea........................................................................................................94-108
B. Alex Ruden.............................................................................................................109-127
ON MOTION by Commissioner Earman, SECONDED by Chairman Flescher, the
Board, by a 4-0 vote (Citizen Member Curren absent) approved the appointment of
Pamela Andrea as the Special Magistrate for Tangible Personal Property hearings, and
Alex Ruden as the alternate for the VAB 2023 tax year.
13. APPROVE THE REVISED LANGUAGE IN EXHIBIT "A" FOR TANGIBLE
PERSONAL PROPERTY SPECIAL MAGISTRATE; SETTING THE HOURLY
RATE OF PAY, MILEAGE, AND OVERNIGHT LODGING REIMBURSEMENT IN
ACCORDANCE WITH F.S. 112.06.................................................................................128
VAB Clerk Terri Collins -Lister explained the revised language changes in Exhibit "A"
for the Tangible Special Magistrates, spelling out the County rate for mileage was
.0445 cents per mile, the meal reimbursement amounts, and replacing the wording under
Section 2.3 Lodging Expenses with at the actual
reasonable cost of a hotel for overnight stay.
2023 VAB Organizational Meeting Minutes Page 4
August 16, 2023
ON MOTION by Commissioner Earman, SECONDED by School Board Member Jones,
the Board, by a 4-0 vote (Citizen Member Curren absent) approved the revised language
in Exhibit "A" for Tangible Personal Property Special Magistrate.
14. DISCUSSION AND ADOPTION OF THE LOCAL VAB POLICIES AND
PROCEDURES...........................................................................................................129-141
VAB Clerk Terri Collins -Lister discussed the purpose of the Indian River County VAB
in creating Local VAB Policies and Procedures and highlighted the policies in place to
provide petitioners with guidance in the VAB process.
ON MOTION by School Board Member Jones, SECONDED by Commissioner Earman,
the Board, by a 4-0 vote (Citizen Member Curren absent) adopted the Local VAB
Policies and Procedures as presented.
15. DESIGNATE THE VAB ATTORNEY TO MAKE DETERMINATION FOR LATE
FILE GOOD CAUSE REVIEWS AND LATE FILE RESCHEDULE GOOD CAUSE
REQUESTS ON BEHALF OF THE FULL BOARD, PURSUANT TO DOR RULE 12D-
9.015 (11)(D), 12D-9.019(5), and 12D-9.021(6), and (7).
ON MOTION by Commissioner Earman, SECONDED by School Board Member Jones,
the Board, by a 4-0 vote (Citizen Member Curren absent) approved to designate VAB
Attorney Michelle Napier to determine all good cause reviews on behalf of the full
Board, pursuant to DOR Rules 12D -9.015(11)(D), 12D-9.019(5), and 12D-9.021(6) and
(7)•
16. DESIGNATE THE VAB ATTORNEY TO REVIEW ALL SPECIAL MAGISTRATES'
RECOMMENDATIONS FOR LEGAL SUFFICIENCY.
ON MOTION by Vice Chairman Wykoff, SECONDED by School Board Member
Jones, the Board, by a 4-0 vote (Citizen Member Curren absent) approved to
designate the VAB Attorney Michelle Napier to review all Special Magistrates'
recommendations for legal sufficiency.
17. DESIGNATE THE VAB ATTORNEY TO PROVIDE SPECIAL MAGISTRATE
ORIENTATION ON HEARING GUIDELINES, EVIDENCE EXCHANGE, A
REVIEW OF THE FLORIDA ADMINISTRATIVE CODE AND CURRENT
PRACTICES AND PROCEDURES.
ON MOTION by School Board Member Jones, SECONDED by Vice Chairman Wykoff,
the Board, by a 4-0 vote (Citizen Member Curren absent) approved to designate the
2023 VAB Organizational Meeting Minutes Page 5
August 16, 2023
VAB Attorney Michelle Napier to provide Special Magistrate Orientation on Hearing
Guidelines, Evidence Exchange, a review of the Florida Administrative Code and
Current Practices and Procedures.
18. APPROVE THE VAB CHAIRMAN TO REVIEW AND AUTHORIZE PAYMENT OF
2023-2024 VAB INVOICES ON BEHALF OF THE FULL BOARD.
ON MOTION by Commissioner Earman, SECONDED by Vice Chairman Wykoff, the
Board, by a 4-0 vote (Citizen Member Curren absent) approved the VAB Chairman to
review and authorize payment of VAB invoices on behalf of the full Board.
19. OTHER BUSINESS
There was none.
20. PUBLIC INPUT
There was none.
21. ADJOURNMENT
There being no further business, the meeting adjourned at 12:18 p.m.
VALUE ADJUSTMENT BOARD
Approved: April 11, 2024
ATTEST:
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Ryan L. Butler, Clerk of Circuit Court and Comptroller
By:
Terri Collins -Lister, VAB Clerk
2023 VAB Organizational Meeting Minutes Page 6
August 16, 2023