HomeMy WebLinkAbout03/10/2011 el.vEni,co,
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0 JEFFREY K. BARTON rf
Clerk to the Board �LORIO>�
1801 27`h Street, Bldg. A
Vero Beach, Florida 32960-3394
Telephone: (772) 226-1436, or 226-1916
Fax: (772) 978-1857
E-mail: Axia@indian-river.org
Web address: http://Clerk.indian-river.org
AGENDA
VALUE ADJUSTMENT BOARD FINAL MEETING
THURSDAY, MARCH 10, 2011, 2:00 P.M. COUNTY ADMIN. BLDG. "A" ROOM 102
MEMBERS
Commissioner Joseph E. Flescher VAB Attorney David Hancock
Commissioner Wesley S. Davis VAR Deputy Clerk Maria Suesz
School Board Member Carol Johnson Clerk of Court Jeffrey K. Barton
Citizen Member Rose Spytek
Citizen Member Duane M. Weise
PAGE
1. CALL TO ORDER
III 2. INVOCATION—Duane Weise
3. PLEDGE OF ALLEGIANCE—Carol Johnson
4. APPROVAL OF MINUTES OF VAB ORGANIZATIONAL MEETING OF
WEDNESDAY, AUGUST 4, 2010 1-13
5. ACT UPON MATTERS PENDING BEFORE THE VALUE ADJUSTMENT
BOARD
A. Petitions relating to Portability
1. VAB Attorney Hancock to discuss Special Magistrate's Worksheet for
Petition 2010-0108 14-20
2. Stephen Boyle, Petitioner, to address the Board regarding Petition 2010-0108
B. Petitions relating to Classification
1. Property Appraiser David Nolte to discuss Special Magistrate's
recommendation for Petition 2010-0095 and 2010-0097 21-26
2. Federico Bucspun, Big Sur USA, LLC, to address the Board
regarding Petition 2010-0095
3. Max Coombs, Coombs Tools, to address the VAB regarding Petition 2010-
0097
111) 1
Value Adjustment Board
2010 Tax Cycle Final Meeting
• 6. 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. Special Magistrates' Recommendations Report 27-31
B. Petitioner George McCloskey's letter regarding Petition 2010-0019 ... 31A-31C
7. AUTHORIZE AND APPROVE THE CHAIRMAN TO EXECUTE FORMS DR529
(TAX IMPACT NOTICE) FOR PUBLICATION,AND FORM DR-488 (THE
CERTIFICATION FOR REAL PROPERTY AND TANGIBLE PERSONAL
PROPERTY), PURSUANT TO F.S. 193.122
A. Tax Impact Notice DR-529 for Tax year 2010, summary and detail 32-42
B. Certification Form DR-488 Real Property 43-44
C. Certification Form DR-488 Tangible Personal Property 45-46
8. AUTHORIZE THE VALUE ADJUSTMENT BOARD CLERK TO SOLICIT FOR
ATTORNEY AND APPRAISER SPECIAL MAGISTRATES FOR THE 2011 VAB
HEARINGS
• 9. ADDITIONAL ITEMS FOR DISCUSSION AND INFORMATION
A. Petition Recap—Completed Petitions 47
B. VAB Attorney David Hancock's request to discuss Lewis Barton Litigation
against the VAB in Circuit Court
10. ADJOURNMENT
Anyone who needs a special accommodation for this meeting may contact the County's
Americans with Disabilities Act (ADA) Coordinator at (772) 226-1223 (TDD # 772-
770-5215) at least 48 hours in advance of meeting.
2
Value Adjustment Board
2010 Tax Cycle Final Meeting
evbw,E%
JEFFREY K. BARTON *c_`
: *
•
LORID/
Clerk to the Board
INDEX TO THE MINUTES OF THE
FINAL MEETING OF THE 2010 VALUE ADJUSTMENT BOARD
MARCH 10, 2011
1. CALL TO ORDER 1
2. INVOCATION - DUANE WEISE 1
•
3. PLEDGE OF ALLEGIANCE-CAROL JOHNSON 1
THE ROLL 1
INTRODUCTIONS
4. APPROVAL OF MINUTES FOR VAB ORGANIZATIONAL MEETING OF
WEDNESDAY,AUGUST 4,2010 2
5. ACT UPON MATTERS PENDING BEFORE THE VALUE ADJUSTMENT BOARD 3
5.A. PETITIONS RELATING TO PORTABILITY 3
5.A.1. VAB ATTORNEY HANCOCK TO DISCUSS SPECIAL MAGISTRATE'S WORKSHEET FOR
PETITION 2010-0108 3
•
2010 VAB FINAL MEETING 1
March 10,2011
•
• 5.A.2. STEPHEN BOYLE, PETITIONER, TO ADDRESS THE BOARD REGARDING PETITION
2010-0108 4
5.B. PETITIONS RELATING TO CLASSIFICATION 6
5.B.1. PROPERTY APPRAISER DAVID NOLTE TO DISCUSS SPECIAL MAGISTRATE'S
RECOMMENDATION FOR PETITION 2010-0095 AND 2010-0097 6
5.B.2. FEDERICO BUCSPUN, BIG SUR USA, LLC, TO ADDRESS THE BOARD REGARDING
PETITION 2010-0095 6
5.B.3. MAX COOMBS, COOMBS TOOLS, TO ADDRESS THE VAB REGARDING PETITION
2010-0097 6
6. 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. 7
6.A. SPECIAL MAGISTRATES' RECOMMENDATIONS REPORT 8
• 6.B. PETITIONER GEORGE MCCLOSKEY'S LETTER REGARDING PETITION 2010-0019 8
7. AUTHORIZE AND APPROVE THE CHAIRMAN TO EXECUTE FORMS DR-529
IMPACT NOTICE)FOR PUBLICATION,AND FORM DR-488 (THE CERTIFICATION
FOR REAL PROPERTY AND TANGIBLE PERSONAL PROPERTY),PURSUANT TO
F.S. 193.122 9
7.A. TAX IMPACT NOTICE DR-529 FOR TAX YEAR 2010, SUMMARY AND DETAIL 9
7.B. CERTIFICATION FORM DR-488 REAL PROPERTY 9
7.C. CERTIFICATION FORM DR-488 TANGIBLE PERSONAL PROPERTY 9
8. AUTHORIZE THE VALUE ADJUSTMENT BOARD CLERK TO SOLICIT FOR
ATTORNEY AND APPRAISER SPECIAL MAGISTRATES FOR THE 2011 VAB
HEARINGS 9
9. ADDITIONAL ITEMS FOR DICUSSION AND INFORMATION 10
• 9.A. PETITION RECAP—COMPLETED PETITIONS 10
2010 VAB FINAL MEETING 2
March 10,2011
9.B. VAB ATTORNEY DAVID HANCOCK'S REQUEST TO DISCUSS LEWIS BARTON
LITIGATION AGAINST THE VAB IN CIRCUIT COURT 11
10. ADJOURNMENT 11
•
•
2010 VAB FINAL MEETING 3
March 10,2011
JEFFREY K. BARTON
Clerk to the Board *�
March 10, 2011
MINUTES OF THE FINAL MEETING OF THE
2010 VALUE ADJUSTMENT BOARD
The Value Adjustment Board (VAB) of Indian River County, Florida, met on Thursday,
March 10, 2011 at 2:00 p.m. in the County Administration Building, 1801 27th Street, Room A-
102, Vero Beach, Florida. Present were Chairman Joseph E. Flescher, School Board Member
Carol Johnson, and Citizen Members Rose Spytek and Duane Weise. Vice Chairman Wesley S.
Davis was absent. Also present VAB Attorney David Hancock and VAB Board Clerk Maria
• Suesz.
1. CALL TO ORDER
Chairman Joseph E. Flescher called the meeting to order at 2:00 p.m.
Chairman Flescher reflected a brief moment on the creation and benefits of the Value
Adjustment Board.
2. INVOCATION - DUANE WEISE
Citizen Member Duane Weise delivered the Invocation.
3. PLEDGE OF ALLEGIANCE — CAROL JOHNSON
School Board Member Carol Johnson led the Pledge of Allegiance to the Flag.
THE ROLL
S
2010 VAB FINAL MEETING 1
March 10,2011
The roll was conducted by Board Clerk Maria Suesz who confirmed a quorum of the
• Board.
Joseph E. Flescher Present
Wesley S. Davis Absent
Carol Johnson Present
Rose Spytek Present
Duane Weise Present
Also present:
David Hancock Present
Maria I. Suesz Present
INTRODUCTIONS
Introductions were made individually by all present:
From the Property Appraiser's Office: Commercial Real Estate Appraiser Wayne
• Bibeau, Chief Deputy Mickey Umphrey, and Assessment Control Clerk Janine Hicks.
From the Public: Petitioner Stephen Boyle (Petition 2010-0208), Attorney Paul Berg and
son Zane, Petitioner Federico Bucspun (Petition 2010-0094), and Petitioner Max Coombs
(Petition 2010-0097).
Absent were Property Appraiser David Nolte and Property Appraiser's Attorney Eric
Barkett.
4. APPROVAL OF MINUTES FOR VAB ORGANIZATIONAL
MEETING OF WEDNESDAY, AUGUST 4, 2010
ON MOTION by Citizen Member Weise, SECONDED by
Citizen Member Spytek, by a 4-0 vote (Vice Chairman
Davis absent), the Board approved the Value Adjustment
•
2010 VAB FINAL MEETING 2
March 10,2011
Board Organizational Meeting Minutes of August 4, 2010,
as written.
5. ACT UPON MATTERS PENDING BEFORE THE VALUE
ADJUSTMENT BOARD
S.A. PETITIONS RELATING TO PORTABILITY
S.A.1. VAB ATTORNEY HANCOCK TO DISCUSS SPECIAL MAGISTRATE'S
WORKSHEET FOR PETITION 2010-0108
VAB Attorney Hancock reviewed the new Department of Revenue rules and
Procedures that the Petitioners and Board must operate under, and provided guidance to the
Board on handling additional evidence, or the scheduling of a second hearing. He explained the
need to have a majority vote for approval; a 3-1 vote, and in the situation of a 2-2 vote, a second
motion would be required.
• With respect to Petition 2010-0108, Attorney Hancock explained that he was
notified by the Board Clerk to review the Special Magistrate's recommended decision to
determine if the Special Magistrate's recommended decision was appropriately completed.
After review, it was his opinion that the Special Magistrate did not correctly apply the
Department of Revenue Rules, nor did the recommended decision comply with Florida Law.
He advised the Board that he received a letter (on record) from the Florida
Department of Revenue that confirmed his opinion as to how the law on Portability is to be
applied. He requested that the Special Magistrate revise her recommended decision to comply
with Florida Law in accordance with the letter from the Department of Revenue, and his
previous letter. The Special Magistrate submitted a second recommended decision, but did not
revise her findings of fact and conclusions of law to comply with the rules and terms of Florida
Law. Therefore, Attorney Hancock requested the Board to adopt the Special
Magistrate's second recommended decision with the correct mathematical calculation, denying
relief, and to reject the Special Magistrate's findings of fact and conclusions of law, and instead,
1111 adopt the VAB Attorney's "rationale" of the findings of fact and conclusions of law that he
2010 VAB FINAL MEETING 3
March 10,2011
substituted based upon his review of applicable law, the rules of the Florida Department of
• Revenue, and the instruction letter received from the Florida Department of Revenue.
The Board sought further details regarding this matter posing questions to
Attorney Hancock. During the discussion, Attorney Hancock pointed out that the purpose of the
VAB is to apply current law, and not to make new law.
5.A.2. STEPHEN BOYLE,PETITIONER, TO ADDRESS THE BOARD REGARDING PETITION
2010-0108
Stephen Boyle provided a layman's standpoint of the steps taken in the VAB
process regarding his 2009 and 2010 Petitions.
Attorney Paul Berg spoke on behalf of Mr. Boyle, stating that this issue is
basically a difference of opinion between Attorney Hancock and the Special Magistrate. He
questioned whether the VAB Attorney could draft a "rationale" of findings of fact and
conclusions of law when someone else had been contracted to do that for the VAB, and he
• questioned whether the Attorney could present such evidence to the Board at this meeting. He
told the Board if they follow the Attorney's recommended "rationale" they would be denying the
Petitioner his constitutional right, and he questioned why he was being forced to take this matter
to Circuit Court. He asked the Board to take the recommendation on behalf of the taxpayer and
grant the taxpayer, Mr. Boyle, his constitutional right.
Attorney Hancock, in his defense, explained that his responsibility as Attorney to
the VAB was to ensure the VAB acts in accordance with the law, stating that all the material
provided to the Board was also provided to the Florida Department of Revenue Attorney. He
added that if the recommended decision does not comply with Florida Statutes and the DOR
Rules, the VAB has no authority to adopt the Special Magistrate's recommended decision in the
form that it was submitted.
Petitioner Boyle continued to argue his opinion, asking the Board to consider the
facts of the case, and to do the right thing.
Chairman Flescher supported the actions taken by the VAB Attorney in this
• matter.
2010 VAB FINAL MEETING 4
March 10,2011
Petitioner Boyle and Attorney Berg continued to argue that this issue was not a
procedural matter. Attorney Berg stated that the real issue was on the substance.
Chief Deputy Mickey Umphrey advocated for Property Appraiser David Nolte in
his absence, regarding the assessment placed on Mr. Boyle's previous homestead in 2009,
explaining that one sale does not make the market.
Chairman Flescher opened the floor for Board discussion.
Citizen Member Spytek said she saw very valid reasons why the petitioner
wanted to bring this forward, and she definitely thought there was some ambiguity in the
Statutes; the law was not clear. Unfortunately she said, her role as a VAB member was not to
interpret the law; it has to be done by the Courts, and she had to deny Mr. Boyle's request.
School Board Member Johnson was not going to state her vote, but she pointed
out that the Board was not allowed to make law, and she felt that was an important issue.
Citizen Member Weise stated he would like to see this issue go back to another
• Special Magistrate for reconsideration.
Chairman Flescher reviewed some options available to the Board: to adopt the
conclusions reached by the Special Magistrate to deny relief, and approve the "rationale"of the
findings of fact and conclusions of law used by the VAB Attorney, or to table the matter until
they have a full Board present.
MOTION WAS MADE by Citizen Member Weise to
remand this Petition back to a Special Magistrate for
reconsideration. Motion Died for lack of a Second.
MOTION WAS MADE by Citizen Member Spytek to
adopt the Special Magistrate's recommendation to deny
relief to the Petitioner. Motion Died for lack of a Second.
•
2010 VAB FINAL MEETING 5
March 10,2011
ON MOTION by School Board Member Johnson,
SECONDED by Chairman Flescher, by a 3-1 vote
(Citizen Member Weise opposed, and Vice Chairman
Davis absent), the Board approved the revised first page of
the Special Magistrate's recommendation to deny relief
for Petition 2010-0108, and approved the proposed
findings of fact and conclusions of law as presented and
written in compliance with the Department of Revenue
Rules and Florida Law.
Clerk's note: The approved documents are attached and filed with these minutes.
5.B. PETITIONS RELATING TO CLASSIFICATION
11 5.B.I. PROPERTY APPRAISER DAVID NOLTE TO DISCUSS SPECIAL MAGISTRATE'S
RECOMMENDATION FOR PETITION 2010-0095 AND 2010-0097
Chief Deputy Mickey Umphrey spoke on behalf of Property Appraiser David Nolte and
Attorney Barkett in their absence regarding the subject Petitions. He stated that prior to the Value
Adjustment Board hearing with the Special Magistrate, his staff did grant the Agriculture
Classification on two acres, and they disagreed with the Special Magistrate's decision granting
Agricultural Classification on 90 acres based on 40 beehives as being a qualified agricultural
operation. He asked the Board to reject the Special Magistrate's decision for these two Petitions.
He responded to questions from the Board.
5.B.2. FEDERICO BUCSPUN,BIG SUR USA,LLC, TO ADDRESS THE BOARD
REGARDING PETITION 2010-0095
•
2010 VAB FINAL MEETING 6
March 10,2011
Mr. Bucspun introduced Petitioner Max Coombs, who was present at the
meeting, as his neighbor, and he spoke on his behalf. Mr. Bucspun corrected for the record that
the total number of acres for both properties was only 80 acres, not 90 acres. He also pointed out
that the Florida Statutes specifically mentions a bee apiary as an agricultural operation, and he
highlighted some of the evidence that was presented during their hearing. He urged the Board to
approve the Special Magistrate's recommended decision. Petitioner Bucspun responded to
questions from the Board.
MOTION WAS MADE by School Board Member
Johnson, SECONDED by Citizen Member Spytek, to
uphold the Special Magistrate's recommended decision
granting an Agriculture Classification to the total number
of acres to Petitions 2010-0094 and 2010-0097.
Discussion ensued regarding the habits of bee colonies.
THE CHAIRMAN CALLED THE QUESTION and the
Motion carried, by a 4-0 vote (Vice Chairman Davis
absent).
6. 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.
S
2010 VAB FINAL MEETING 7
March 10,2011
6.A. SPECIAL MAGISTRATES'RECOMMENDATIONS REPORT
• After reviewing the Special Magistrates' Recommendations Report for the
Board, Board Clerk Suesz asked for a motion to adopt the Report and authorize distribution of
the Final Decision Forms DR-485V to the Petitioners.
There was a brief discussion by VAB Attorney Hancock who clarified the Board
needed to adopt just the remaining decisions excluding those previously voted upon.
ON MOTION by School Board Member Johnson,
SECONDED by Citizen Member Spytek, by a 4-0 vote
(Vice Chairman Davis absent), the Board adopted the
Special Magistrates' Recommendations Report, approving
the Special Magistrates' Recommended Decisions as the
VAB's Decisions, excluding Petitions 2010-0108, 2010-
0094, and 2010-0097 previously voted on separately, and
authorized staff to distribute the Final Decision Forms
41, DR-485V to the Petitioners.
6.B. PETITIONER GEORGE MCCLOSKEY'S LETTER REGARDING PETITION 2010-0019
Board Clerk Suesz advised the Board that Mr. McCloskey's letter was added to
the agenda packet as information only and no Board action was necessary. She briefed the
Board stating that Mr. McCloskey had a hearing with the Special Magistrate, who remanded the
Petition back to the Property Appraiser for additional review. In the remand process, Mr.
McCloskey was granted partial relief by the Property Appraiser. Mr. McCloskey pursued his
argument further requesting a continuation of his hearing. No further relief was granted by the
Special Magistrate at the second hearing.
•
2010 VAB FINAL MEETING 8
March 10,2011
7. AUTHORIZE AND APPROVE THE CHAIRMAN TO EXECUTE
• FORMS DR-529 (TAX IMPACT NOTICE) FOR PUBLICATION
AND FORM DR-488 (THE CERTIFICATION FOR REAL
PROPERTY AND TANGIBLE PERSONAL PROPERTY),
PURSUANT TO F.S. 193.122
7.A. TAX IMPACT NOTICE DR-529 FOR TAX YEAR 2010.SUMMARY AND DETAIL
7.B. CERTIFICATION FORM DR-488 REAL PROPERTY
7.C. CERTIFICATION FORM DR-488 TANGIBLE PERSONAL PROPERTY
ON MOTION by Citizen Member Spytek, SECONDED
by School Board Member Johnson, by a 4-0 vote (Vice
Chairman Davis absent), the Board approved and
authorized the Chairman to execute the Tax Impact Notice
Form DR-529 for the Tax Year 2010, and the Certification
of Real Property and Tangible Personal Property Forms
DR-488.
8. AUTHORIZE THE VALUE ADJUSTMENT BOARD CLERK TO
SOLICIT FOR ATTORNEY AND APPRAISER SPECIAL
MAGISTRATES FOR THE 2011 VAB HEARINGS
MOTION WAS MADE by Citizen Member Weise,
SECONDED by School Board Member Johnson, to
approve and authorize the Board Clerk to solicit for
Attorney and Appraiser Special Magistrates for the 2011
VAB Hearings.
Discussion ensued regarding the solicitation and selection process of Special
Magistrates.
•
2010 VAB FINAL MEETING 9
March 10,2011
Chairman Flescher advised that the process was previously discussed and wanted
• to have that information forwarded to the full Board.
Board Clerk Suesz explained the hiring process currently being followed in
accordance with the Department of Revenue Rules.
School Board Member Johnson told Chairman Flescher and the Board that she
was very impressed with what staff has been able to do for this Board, and as the newbie on the
Board, she said she was extremely impressed by what they have been able to bring forward.
The Chairman CALLED THE QUESTION and the
Motion carried, by a 4-0 vote (Vice Chairman Davis
absent). The VAB approved and authorized the Board
Clerk to solicit for Attorney and Appraiser Special
Magistrates for the 2011 VAB Hearings.
9. ADDITIONAL ITEMS FOR DICUSSION AND INFORMATION
9.A. PETITION RECAP—COMPLETED PETITIONS
Board Clerk Suesz recapped the total Petitions filed stating that 245 Petitions
were resolved or withdrawn without going to a hearing; 119 Petitions went to hearing, and of
those 119 Petitions, 18 were granted, 5 granted in part, and 96 were denied relief. Included in
those numbers were 27 good cause requests that were reviewed by the VAB Attorney, for a total
of 394 Petitions filed for the 2010 Tax Year.
Citizen Member Weise was very appreciative of the work the Board Clerk put
forth into gathering the above information so the Board could be more defensive in the future if
challenged by the Press or the Public.
2010 VAB FINAL MEETING 10
March 10,2011
9.B. VAB ATTORNEY DAVID HANCOCK'S REOUEST TO DISCUSS LEWIS BARTON
• LITIGATION AGAINST THE VAB IN CIRCUIT COURT
VAB Attorney Hancock briefed the Board regarding the Lewis Barton
Litigation. He explained to Lewis Barton that the complaint he filed is not handled by the Value
Adjustment Board. The VAB Attorney asked Mr. Barton to amend his complaint so the VAB
would not be involved; or dismiss it and re-file correctly. Mr. Barton agreed and filed an
amendment to the complaint, but the filing was defective. The VAB Attorney filed a motion to
dismiss, and advised the Board there was very little prospect that this complaint would continue
involving the VAB.
Discussion ensued regarding previous VAB Petitions filed by Lewis Barton over the
years.
Chairman Flescher thanked the Board Clerk and the Property Appraiser staff for all that
they do for the VAB.
• 10. ADJOURNMENT
There being no further business, the Chairman declared the meeting adjourned at
4:30 p.m.
764.14ti )4,e2,44e2
foie : Jeffrey K. Barton, Clerk oseph E. Flescher, Chairman
Minutes Approved: 2 l • 1�
MIS/2010FinalMtg.Minutes
Attachments: Special Magistrate's Recommendation(2),
VAB Attorney's prepared rationale of fmdings of fact and conclusions of law regarding Petition
2010-0108.
2010 VAB FINAL MEETING 11
March 10,2011