HomeMy WebLinkAbout11/24/2008 MINUTES ATTACHED
ITEM 4
AGENDA
INDIAN RIVER COUNTY
VALUE ADJUSTMENT BOARD
Wednesday, October 15, 2008, Room A-102, 11:00 a.m.
VALUE ADJUSTMENT BOARD:
Commissioner Peter D. O'Bryan, Chairman
Commissioner Joseph E. Flescher, Vice Chairman
Debbie MacKay, School Board Member
Rose Spytek, Citizen Member
Duane Weise, Citizen Member
David Hancock, VAB Attorney
Maria Suesz, VAB Clerk
PAGE
1. CALL TO ORDER
2. INVOCATION—Joseph E, Flescher
3. PLEDGE OF ALLEGIANCE — Duane Weise
4. INTRODUCTIONS
5. APPROVAL OF MINUTES OF THE VAB MEETING HELD
SEPTEMBER 22, 2008 1-4
6. GOOD CAUSE REVIEWS FOR LATE FILE PETITIONS - 2008-0777
THROUGH 2008-0785 - DAMERAU PROPERTIES 5-23
A. DETERMINATION OF GOOD CAUSE
B. DETERMINATION OF DISRUPTION TO PERFORMANCE OF VAB'S
FUNCTION IN THE TAXING PROCESS
7. DISCUSSION - ATTORNEY HANCOCK'S INVOICING 24-26
8. ADDITIONAL ITEMS
9. ADJOURNMENT
Value Adjustment Board
October 15, 2008
October 15, 2008
VALUE ADJUSTMENT BOARD (VAB) MEETING
MINUTES OF OCTOBER 15, 2008
The Value Adjustment Board (VAB) of Indian River County, Florida, met in
Building A, Room 102 at the County Administration Building, 1801 27th Street,
Vero Beach, Florida, on Wednesday October 15, 2008.
Present were Chairman Peter D. O'Bryan, Vice Chairman Joseph E. Flescher,
School Board Member Debbie MacKay, Citizen Members Rose Spytek and Duane
Weise, VAB Attorney David Hancock, and VAB Clerk Maria Suesz.
Also present from the Property Appraiser's office were Commercial/Industrial
Appraiser Wayne Bibeau, Supervisor Bruce Goodwin, and Chief Deputy Mickey
Umphrey; and from the Office of the Clerk to the Board, Deputy Clerks Maureen
Gelfo and Athena Adams.
1. CALL TO ORDER
Chairman O'Bryan called the meeting to order at 11:00 a.m.
2. INVOCATION —Joseph E. Flescher
Vice Chairman Flescher delivered the Invocation.
3. PLEDGE OF ALLEGIANCE — Duane Weise
Board Member Duane Weise led the Pledge of Allegiance to the Flag.
4. INTRODUCTIONS
Chairman O'Bryan asked for introductions of those in attendance.
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Value Adjustment Board
October 15, 2008
�... 5. APPROVAL OF MINUTES OF THE VAB MEETING HELD
SEPTEMBER 22, 2008
On Motion by Vice Chairman Flescher, Seconded by
Board Member Spytek, the Board unanimously
approved the VAB Minutes of September 22, 2008,
as written and distributed.
6. GOOD CAUSE REVIEWS FOR LATE FILE PETITIONS - 2008-0777
THROUGH 2008-0785 - DAMERAU PROPERTIES
A. DETERMINATION OF GOOD CAUSE
Chairman O'Bryan explained that this meeting was a new procedure for this
VAB and the meeting was to determine good cause for late filing of nine (9)
petitions pertaining to the Damerau Properties, and to determine that the late filing
is not prejudicial to the VAB process. He advised the Board that a copy of a letter
addressed to Broward County Value Adjustment Board was submitted with the
petitions, from the CPA Office of Spring & Associates, explaining there was an
emergency with a family member that did not allow a reasonable amount of time to
prepare the filing on time. The VAB Clerk contacted the taxpayer's attorney's
office, who submitted the petition, in an attempt to obtain an appropriately
addressed letter to Indian River County VAB prior to submitting the petitions for
review, and the VAB Clerk was told that they had difficulty getting the CPA to
write the letter to Broward County and they seriously doubted that they would be
able to get the CPA to write another letter. Today, the VAB Clerk received a fax of
the same letter, dated October 11, 2008, and addressed to Indian River VAB,
however it had a different type font in the address from the rest of the letter.
Chairman O'Bryan tried calling the CPA's Office, and did not reach him, and in
searching on the internet, he learned that the name of the firm had been changed.
Attorney Hancock read a case law from 1974 to the Board that had similar parallels
to this hearing. He advised the VAB to focus on "extra ordinary circumstances"
and to determine whether it would be prejudicial to the VAB process by filing 24
days late.
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Value Adjustment Board
October 15, 2008
The VAB Clerk gave a brief update as to the current status of the VAB hearing
process, and responded positively to Vice Chairman Flescher's question that the
acceptance of these petitions today would not disrupt the VAB process.
MOTION WAS MADE by Debbie MacKay,
SECONDED by Rose Spytek for discussion, to deny
the requested good cause late filed petitions 2008-
0777-0785.
Several Board members felt that there was not enough information submitted by the
petitioner to determine good cause. Board Member MacKay commented that there
were no mention of dates and not enough detail to provide good cause. Chairman
O'Bryan agreed.
On the other hand Board Member Weise felt that the taxpayer should be given a
second chance.
The Chairman CALLED THE QUESTION and the
Motion carried, by a 4-1 vote (Board Member Weise
opposed). The Board denied the request to accept
the good cause late file petitions 2008-0777 through
2008-0785.
Board Member Weise recognized the "very sloppy work", but he wanted to give the
taxpayer the "benefit of the doubt" and provide him a second chance.
7 DISCUSSION — ATTORNEY HANCOCK'S INVOICING
Chairman O'Bryan asked for opinions on how the Board wished to see VAB
invoices handled for payment.
Board Member Spytek asked that the invoices be e-mailed to the members
for review..
ON MOTION by Board Member Spytek,
SECONDED by Vice Chairman Flescher, the VAB
1) authorized the Chairman to review and approve
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Value Adjustment Board
October 15, 2008
VAB Attorney invoices for payment; and 2)
,., approved the Chairman to bring questionable charges
to the Board; and 3) directed staff to provide a copy
via e-mail of the invoices to all Board members.
8. ADDITIONAL ITEMS
A brief discussion was held regarding arrangements for Security at the VAB
hearings.
There being no further business, the Chairman declared the meeting adjourned at
11:45 p.m.
ATTEST:
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role: JEFFREY K. BARTON, CLERK PETER D. O'BRYAN
CHAIRMAN
MINUTES APPROVED: //-02.y• oo�
MS
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Value Adjustment Board
October 15, 2008