HomeMy WebLinkAbout07/21/2014 VAB (2)L
JEFFREY R. SMITH, CPA, CGFO, CGMA
Clerk of Circuit Court & Comptroller
1801 27th Street Vero Beach, FL 32960
Telephone: (772) 226-1432
Fax: (772) 978-1857
E-mail: Axia@indian-river.org
Web address: http://Clerk.indian-river.org
VALUE ADJUSTMENT BOARD
THIRD FINAL MEETING MINUTES
COUNTY ADMINISTRATION BUILDING A-102
MONDAY, JULY 21, 2014
(IMMEDIATELY FOLLOWING THE 900 11:00 A.M SPECIAL VAB MEETING)
MEMBERS OF THE BOARD
IN ATTENDANCE
Wesley S. Davis, Chairman
Present
Michelle Napier, VAB Attorney
Present
Peter D. O'Bryan, Vice
Chairman
Present
Jeffrey R. Smith, Clerk of Circuit
Court and Comptroller
Absent
Present
Carol Johnson, School Board
District 4
Present
Davi to Bruce Goodwin,
Supervisor, Property
Appraiser's Office
Todd Heckman, Business
Citizen Member
Absent
H. Sissy Long, Supervisor,
Property Appraiser's
Office
Present
Duane Weise, Homesteaded
Citizen Member
Present
Maria I. Suesz, VAB Board Clerk
Present
1. CALL TO ORDER
Chairman Wesley S. Davis called the meeting to order at 12:03 p.m.
2. INVOCATION — ,
Chairman Wesley S. Davis delivered the Invocation.
3. PLEDGE OF ALLEGIANCE — Duane Weise
Citizen Member Duane Weise led the Pledge of Allegiance to the Flag.
Value Adjustment Board
Third Final Meeting`for 2013 Tax Cycle
July 21, 2014
4. APPROVAL OF MINUTES OF VAB SECOND FINAL MEETING OF
FEBRUARY 6, 2014
ON MOTION by School Board Member Carol Johnson,
SECONDED by Vice Chairman Peter O'Bryan, by a 4-0 vote
(Citizen Member Todd Heckman absent), the Board
approved the Value Adjustment Board minutes of February
6, 2014, as written.
5.A. ADDITIONS/DELETIONS
Add: Item 5.B. June 30, 2014 memorandum with attachments regarding request
from Attorney Julie Zahniser representing Petitioners of Petition 2013-169 through
2013-176.
ON MOTION by Vice Chairman O'Bryan, SECONDED by
School Board Member Johnson, by a 4-0 vote (Citizen
Member Todd Heckman absent), the Board approved the
agenda, as amended.
C 5.B. ADDITION - JUNE 30, 2014 MEMORANDUM WITH ATTACHMENTS
REGARDING FROM ATTORNEY JULIE ZAHNISER REPRESENTING
PETITIONERS OF PETITION 2013-169 THROUGH 2013-176
VAB Clerk Maria Suesz presented this item to the Board stating Attorney Julie
Zahniser, who represents the Petitioners of the eight Petitions 2013-169 through
2013-176 that are pending before the Board, requested that the newly appointed
Value Adjustment Board Attorney review her objections to the recommendations,
and the process orchestrated by Attorney David Hancock, the previous Value
Adjustment Board Attorney prior to the Board taking action. VAB Clerk Suesz
provided a brief history of previous actions taken by the Board regarding the
subject petitions for the benefit of the newly hired VAB Attorney Michelle Napier.
School Board Member Johnson inquired if the newly appointed VAB Attorney
Napier had questions to ask the Board. VAB Attorney Napier stated that she had
read the recommendations and commented that the second magistrate was thorough
in his recommendation, and she had no questions for the Board at this time.
Vice Chairman O'Bryan read aloud the second page of the VAB Clerk's June 30,
2014 memorandum, pointing out that in the memorandum it indicated that the
previous VAB Attorney David Hancock, prior to his passing, reviewed all
recommendations of the Alternate Special Magistrate, and determined that the
Findings of Fact and Conclusions of Law were in compliance with Sections 194.301,
Value Adjustment Board
Third Final Meeting for 2013 Tax Cycle
July 21, 2014
•
194.034, and 194.035(1) F. S., and it was requested that the Board adopt the
recommended decisions as the Value Adjustment Board's final decisions without
further hearing.
Discussion ensued and several questions were posed to the VAB Clerk. The
Chairman wondered if the petitioners would be filing a petition again this year with
VAB, and inquired what the timeframes and deadlines were for filing applications
and petitions for classification exemptions.
Vice Chairman O'Bryan reminded the Board that the Petitioner's Attorney has
already accused the Board of conducting a rehearing on this issue when talking
about specifics, and he moved forward with his motion.
MOTION WAS MADE by Vice Chairman O'Bryan,
SECONDED by School Board Member Carol Johnson, to
take no action on this item.
School Board Member Johnson said it was her understanding that if an item is
added to the agenda, some type of action is to be taken.
Chairman Davis suggested that the Board take action to deny or reject the request.
Vice Chairman O'Bryan withdrew his motion, and made a new motion.
ON MOTION by Vice Chairman O'Bryan, SECONDED by
Citizen Member Weise, by a 4-0 vote (Citizen Member Todd
Heckman absent), the Board approved to reject the request
of Attorney Julie Zahniser for the VAB Attorney to review
the June 30, 2014 memorandum and attachments related to
Petitions 2013-169 through 2013-176.
6. APPROVE AND ADOPT THE ALTERNATE ATTORNEY SPECIAL
MAGISTRATE'S RECOMMENDATIONS AS THE VAB'S DECISION AND
AUTHORIZE DISTRIBUTION OF FORM DR485V (F.S. 194.032)
A. Special Magistrates' Recommendations for Petitions 2013-169 up to and
including 2013-176 ( Same parcel as 2013-001 up to and including 2013-008
respectively)
ON MOTION by School Board Member Johnson,
SECONDED by Citizen Member Weise, by a 4-0 vote
(Citizen Member Todd Heckman absent), the Board adopted
the Alternate Attorney Special Magistrate's
recommendations for Petitions 2013-169 up to an including
2013-176, (the same parcels as 2013-001 up to and including
Value Adjustment Board
Third Final Meeting for 2013 Tax Cycle
July 21, 2014
•
2013-008 respectively), as the Value Adjustment Board's
Final Decision and authorized distribution of form DR485V,
in accordance with Florida Statute 193.122.
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 (F.S. 193.122)
A. Tax Impact Notice DR -529 for Tax year 2013
ON MOTION by Vice Chairman O'Bryan, SECONDED by
School Board Member Johnson, by a 4-0 vote (Citizen
Member Todd Heckman absent), the Board authorized and
approved the Chairman to execute Forms DR -529 the Tax
Impact Notice for publication, in accordance with Florida
Statute 193.122.
B. Certification Form DR -488 Real Property
ON MOTION by Vice Chairman O'Bryan, SECONDED by
School Board Member Johnson, by a 4-0 vote (Citizen
Member Todd Heckman absent), the Board authorized and
approved the Chairman to execute Certification Form DR -
488 Real Property in accordance with Florida Statute
193.122.
C. Certification Form DR -488 Tangible Personal Property
ON MOTION by Vice Chairman O'Bryan, SECONDED by
Citizen Member Weise, by a 4-0 vote (Citizen Member Todd
Heckman absent), the Board authorized and approved the
Chairman to execute Certification Form DR -488 Tangible
Personal Property, in accordance with Florida Statute
193.122.
Value Adjustment Board
Third Final Meeting for 2013 Tax Cycle
July 21, 2014
8. PUBLIC COMMENT
Citizen Member Weise inquired on a timeframe for training for the new Members
and the newly hired VAB Attorney to obtain their training and certification, and the
Chairman expressed a desire for VAB Attorney Napier to have completed the
training before the next meeting.
VAB Clerk Suesz advised the Board that she will try to schedule the Organizational
Meeting in August.
9. ADJOURNMENT
Chairman Davis declared the meeting adjourned at 12:15 p.m.
ATTEST:
Jeffrey R. Smith, CPA, CGFO, CGMA Tim Zorc, Chairman
Clerk of Circuit Court and Comptroller
By: )2( -ti It
Deputy Clerk
Indian River Value Adjustment Board
Approved:
il .2o/y
Value Adjustment Board
Third Final Meeting for 2013 Tax Cycle
July 21, 2014