HomeMy WebLinkAbout05/29/2013JEFFREY R. SMITH, CPA, CGFO, CGMA
Clerk of Circuit Court & Comptroller
1801 27th Street
Vero Beach, FL 32960
Telephone: (772) 226-1995
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Fax: (772) 978-1857
E-mail: Axia@indian-river.org
Web address: http://Clerk.indian-river.org
VALUE ADJUSTMENT BOARD (VAB)
2013 ORGANIZATIONAL MEETING MINUTES
May 29, 2013
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, May 29, 2013, at 8:00 a.m. Present were Commissioners Wesley Davis and Peter
O'Bryan, School Board Member Carol Johnson, and Citizen Members Todd Heckman and Duane
M. Weise, VAB Attorney David Hancock and VAB Board Clerk Maria Suesz.
Also present from the Clerk's Office were Director Courthouse Operations Cindy
Carlsward; from the Property Appraiser's Office, Property Appraiser David Nolte, Assessment
Control Clerks Janine Hicks and Helen "Sissy" Long, and from the public, a Charter High School
Student.
1. CALL TO ORDER
Commissioner Wesley S. Davis called the meeting to order at 8:00 a.m.
2. INVOCATION — Commissioner Wesley S. Davis
Commissioner Wesley S. Davis delivered the Invocation.
3. PLEDGE OF ALLEGIANCE — Citizen Member Duane M. Weise
Citizen Member Duane M. Weise led the Pledge of Allegiance to the Flag.
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4. INTRODUCTIONS & CONTACT INFORMATION
A. Introduction by Newly Appointed School Board Member Todd Heckman
Commissioner Davis introduced Mr. Heckman as the newly appointed member by the
School Board, as Business Citizen Member to the Value Adjustment Board, replacing Rose
Spytek.
5. ELECT CHAIRMAN AND VICE CHAIRMAN - Pursuant to F.S. 194.015
The Chairman Shall Be a Board of County Commission Member
Commissioner Davis opened the floor for nominations for Chairman.
MOTION WAS MADE by Commissioner O'Bryan,
SECONDED by School Board Member Carol Johnson,
to nominate Commissioner Wesley S. Davis as
Chairman. There were no other nominations.
Commissioner Davis CALLED FOR a VOTE on the
nomination for Commissioner Wesley S. Davis as
Chairman and the Motion carried unanimously. The
Board accepted the nomination appointing
Commissioner Wesley S. Davis, as Chairman of the
Value Adjustment Board for the Tax Year 2013.
Chairman Davis opened the floor for nominations for Vice Chairman.
MOTION WAS MADE by Citizen Member Duane
Weise, SECONDED by School Board Member
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Johnson, nominating Commissioner Peter D. O'Bryan
for Vice Chairman. There were no other nominations.
Chairman Davis CALLED FOR A VOTE on the
nomination for Commissioner Peter O'Bryan as Vice
Chairman, and the Motion carried unanimously. The
Board accepted the nomination and appointed
Commissioner Peter D. O'Bryan as Vice Chairman of
the Value Adjustment Board for the Tax Year 2013.
6. APPROVE RENEWAL OF VAB ATTORNEY CONTRACT, Pursuant to DOR
Rule 12D-9.013(1) (C)
A. VAB Attorney Rate Survey by County
B. VAB Attorney Proposed Renewal Agreement
Attorney David Hancock presented this item, seeking approval of the one-year renewal
Agreement commencing on August 4, 2013.
MOTION WAS MADE by School Board Member
Johnson, SECONDED by Citizen Member Heckman,
to approve the proposed one-year renewal agreement of
the VAB Attorney Contract with David Hancock, Esq.,
pursuant to DOR Rule 12D -9.013(1)(C), as presented
and written.
The Chairman CALLED THE QUESTION and the
Motion carried unanimously.
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7. APPROVE THE FINAL MEETING MINUTES OF JANUARY 9, 2013 FOR THE
VAB 2012 TAX YEAR
ON MOTION by School Board Member Johnson,
SECONDED by Vice Chairman O'Bryan, the Board
unanimously approved the VAB Final Meeting
Minutes of January 9, 2013.
8. APPROVE RESOLUTION SETTING THE FILING FEES FOR THE 2013
PETITION FILING PERIOD PURSUANT TO F.S. 194.013
ON MOTION by Vice Chairman O'Bryan,
SECONDED by Citizen Member Weise, the Board
unanimously approved Value Adjustment Board
Resolution 2013-01, setting the filing fees for the 2013
petition filing period, as presented and pursuant to F.S.
194.013.
9. 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. 2013 Special Magistrate applicant List
B. Standford P. Birnholz, Esq.
C. Joseph Haynes Davis, Esq.
D. Rinky A. Parwani, Esq.
VAB Attorney Hancock announced to the Board that all the Special Magistrate applicants
met the minimum requirements established by the Department of Revenue and the Florida
Statutes.
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ON MOTION by School Board Member Johnson,
SECONDED by Vice Chairman O'Bryan, the Board
unanimously approved the appointment of Rinky Parwani,
Esq., as the Attorney Special Magistrate for exemption,
classification, and tax deferral hearings for the VAB 2013 tax
year.
ON MOTION by Citizen Member Weise, SECONDED
by School Board Member Johnson, the Board approved
the appointment of applicant Joseph Haynes Davis,
Esq., as Alternate Attorney Special Magistrate for the
VAB 2013 tax year.
10. SET THE RATE OF PAY FOR ATTORNEY SPECIAL MAGISTRATES
Previous year's rate of pay for Attorney Special Magistrates was $125.00.
A. 2012 Survey of Appraisers and Attorney Special Magistrates' Rates of Pay
ON MOTION by Vice Chairman O'Bryan,
SECONDED by Citizen Member Heckman, the Board
unanimously approved a rate of pay not to exceed
$125.00 per hour, to be paid to the Attorney Special
Magistrates for the VAB 2013 tax year.
11. APPOINT TWO APPRAISER APPLICANTS TO SERVE AS SPECIAL
MAGISTRATE FOR REAL PROPERTY VALUATION — Pursuant To F.S. 194.035
• James S. Elam, MAI
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• Stephen G. Neill, MAI
ON MOTION by Vice Chairman O'Bryan,
SECONDED by Chairman Davis, the Board
unanimously appointed James S. Elam, MAI, and
Stephen G. Neill, MAI as Appraiser Special
Magistrates for the VAB 2013 tax year.
12. SET THE RATE OF PAY FOR APPRAISER SPECIAL MAGISTRATES
Previous rate for past five years has been $105.00 per hour.
ON MOTION by Vice Chairman O'Bryan,
SECONDED by Chairman Davis, the Board
unanimously approved the rate of pay not to exceed
$105.00 per hour for all Appraiser Special Magistrates
for the VAB 2013 tax year.
13. APPOINT ONE APPRAISER APPLICANT TO SERVE AS SPECIAL
MAGISTRATE FOR TANGIBLE PERSONAL PROPERTY HEARINGS, PURSUANT
TO F.S. 194.35, AND SET HOURLY RATE OF PAY, MILEAGE AND MAXIMUM RATE
PER DAY FOR OVERNIGHT LODGING REIMBURSEMENT IN ACCORDANCE
WITH F.S. 112.061
Previous year we contracted Pam Andrea at $105.00 per hour, plus reimbursement for
lodging not to exceed $100 per night, plus mileage at the State approved rate.
• Pamela B. Andrea, A.S.A.
ON MOTION by School Board Member Johnson,
SECONDED by Citizen Member Weise, the Board
unanimously appointed Pamela Andrea, A.S.A., as
Special Magistrate for Tangible Personal Property
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hearings for the VAB 2013 tax year at the rate of pay
of $105.00 per hour, with a maximum reimbursement
of $100.00 per day for lodging, plus mileage at the
State approved rate.
14. AUTHORIZE THE CHAIRMAN TO EXECUTE A CONTRACT FOR EACH
APPOINTED SPECIAL MAGISTRATE ON BEHALF OF THE FULL BOARD
ON MOTION by Vice Chairman O'Bryan, SECONDED by
Citizen Member Heckman, the Board unanimously
authorized the Chairman to execute a contract for each
appointed Special Magistrate on behalf of the full Board.
15. REDESIGNATE VAB ATTORNEY TO MAKE DETERMINATION FOR ALL
GOOD CAUSE REVIEWS ON BEHALF OF THE FULL BOARD, PURSUANT TO DOR
RULES 12D -9.015(11)(d), 12D-9.019(5), AND 12D-9.021(6), AND (7)
ON MOTION by Vice Chairman O'Bryan,
SECONDED by School Board Member Johnson, the
Board unanimously approved to re -designate VAB
Attorney David Hancock to make determination for all
good cause reviews on behalf of the full Board,
pursuant to DOR Rules 12D -9.015(11)(d), 12D-
9.019(5), and 12D-9.021(6) and (7).
16. APPROVE THE VAB CHAIRMAN TO REVIEW AND AUTHORIZE PAYMENT
OF 2013-2014 VAB INVOICES ON BEHALF OF THE FULL BOARD
ON MOTION by School Board Member Johnson,
SECONDED by Vice Chairman O'Bryan, the Board
unanimously approved the VAB Chairman to review
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and authorize payment of VAB invoices on behalf of
the full Board.
Clerk's Note: School Board Member Johnson exited the meeting.
17. PUBLIC INPUT
Chairman Davis asked for introductions at this time of those in attendance.
There was a brief discussion by Property Appraiser David Nolte and by the Board
Members regarding the Special Magistrates' DOR training where it conflicts with the Florida
Statutes and has no legal standing. Although no specific details of the DOR training were
discussed, VAB Attorney Hancock acknowledged that DOR Rules did not overpower the Florida
Statutes, and he assured Mr. Nolte that the Special Magistrates contracted were made aware of
that fact at orientation.
18. ADJOURNMENT
There was no further business, and the Chairman declared the meeting adjourned at 8:20
a.m.
ATTEST:
Jeffrey R. Smith, Clerk of Circuit Court and Comptroller
By: /'t G2, 1
Wesley S. Davis, Chairman
Value Adjustment Board
Maria I. Suesz, Deputy Clerk Minutes Approved:
Value Adjustment Board
Organizational meeting of May 29, 2013
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