HomeMy WebLinkAbout07/31/2009VALUE ADJUSTMENT BOARD (VAB) ORGANIZATIONAL MEETING
INDIAN RIVER COUNTY ADMINISTRATION BLDG. "A" ROOM 102
FRIDAY, JULY 31, 2009, 9:00. A.M.
AGENDA
MEMBERS
Peter D. O'Bryan — County Commissioner
Joseph E. Flescher — County Commissioner
Debbie MacKay — School Board member
Rose Spytek, Citizen Member
Duane Weise, Citizen Member
David Hancock, VAB Attorney
Maria Suesz. VAB Deputy Clerk
David Nolte, Property Appraiser
Jeffrey K. Barton, Clerk of Circuit
Court
PAGE
1. CALL TO ORDER
2. INVOCATION — Commissioner Joseph Flescher
3. PLEDGE OF ALLEGIANCE — Commissioner Peter O'Bryan
4. ELECTION OF CHAIRMAN AND VICE CHAIRMAN. PURSUANT TO F.S.
194.015 (CHAIRMAN MUST BE A BCC MEMBER)
5. APPROVE THE MINUTES OF THE MARCH 27, 2009 VAB MEETING
(Attachment 1 — 2008 Final Meeting Minutes) 1-7
6. APPOINT ONE ATTORNEY APPLICANT TO SERVE AS SPECIAL
MAGISTRATE FOR EXEMPTION/CLASSIFICATION/PORTABILITY
HEARINGS, PURSUANT TO F.S. 194.035
Staff recommendation: Julie A. Zahniser, Esq.
(Attachment 2 —attorney applicants' resumes - Julie A. Zahniser
and Claudette A. Pelletier) 8-21
7. APPOINT ONE APPRAISER APPLICANT TO SERVE AS SPECIAL
MAGISTRATE FOR REAL PROPERTY VALUATION AND TANGIBLE
PERSONAL PROPERTY HEARINGS PURSUANT TO F.S. 194.035
Staff recommendation: Michael A. Armbruster
(Attachment 3 —applicants' resumes - Michael A. Armbruster, Kathryn B.
Edmundson, and Robert S. Lucas) 22-62
8. DETERMINE ATTORNEY SPECIAL MAGISTRATE FEES TO HEAR
EXEMPTION/CLASSIFICATION/PORTABILITY HEARINGS PURSUANT F.S.
194.013
VAB Organizational Meeting Page 1
July 31, 2009
Staff recommendation: Based on comparisons with other counties, continue with
L. $120.00 per hour.
(Attachment 4 — other counties rates) 63
9. DETERMINE APPRAISER SPECIAL MAGISTRATE FEES FOR VALUATION
AND TANGIBLE PERSONAL PROPERTY
Staff recommendation: Based on comparisons with other counties, continue with $105.00
per hour, plus mileage allowance pursuant to F.S. 112.061
10. APPOINTMENT OF DESIGNEE(S) FOR VAB TO DETERMINE GOOD CAUSE
FOR LATE FILED PETITIONS PURSUANT TO PTO BULLETIN 08-10 (AUGUST
29, 2008) AND PROPOSED RULE 12D-9.106 (FAC)
Staff recommendation: Request the VAB Board to designate the VAB Chairman, the
VAB Attorney, and the VAB Deputy Clerk to review all late file petitions and to make a
determination of good cause on behalf of the full Board.
(Attachment 5 - PTO Bulletin 08-10, and proposed rule 12D-9.106 [FAC]) 64-69
11. APPROVE 2009 INDIAN RIVER COUNTY VAB RULES OF PROCEDURE
PURSUANT TO PTO BULLETIN 09-07 (MARCH 11, 2009) AND PTO BULLETIN
08-10 (AUGUST 29, 2008)
(Attachment 6 - Draft Rules Of Procedure, and PTO Bulletin 09-07,) 70-79
12. AUTHORIZE STAFF TO REQUEST SECURITY AT THE COUNTY
ADMINISTRATION BUILDING DURING THE VAB HEARINGS
Staff recommendation: Request the Sheriff to provide zoned duty deputies to make a
presence during the hearings, and/or request the Vero Beach Police to do a drive-by, at
no cost to the VAB.
13. APPROVE THE ANNUAL CONTRACT OF ATTORNEY DAVID HANCOCK,
PRIVATE COUNSEL TO THE VAB
Staff Recommendation: Approve the existing contract for one year
(Attachment 7 — Contract) 80-83
14. ADDITIONAL MATTERS
(Attachment 8 — VAB Attorney's invoice for the month of June) 84-85
15. PUBLIC INPUT
16. ADJOURNMENT
VAB Organizational Meeting Page 2
July 31, 2009
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JEFFREY K. BARTON
Clerk to the Board
1801 27th Street, Bldg. A
Vero Beach, Florida 32960-3394
July 31, 2009
Telephone: (772) 226-1436, or 226-1916
Fax: (772) 978-1857
E-mail: Axia@indian-river.org
Web address: http://Clerk.indian-river.org
VALUE ADJUSTMENT BOARD (VAB) 2009 ORGANIZATIONAL MEETING
MINUTES OF JULY 31, 2009
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
Friday, July 31, 2009, at 9:00 a.m. Present were Chairman Peter D. O'Bryan, Vice Chairman
Joseph E. Flescher, School Board Member Debbie MacKay, and Citizen Members Rose Spytek,
and Duane Weise. Also present were VAB Attorney David Hancock, and VAB Board Clerk
Maria Suesz.
1. CALL TO ORDER
Chairman O'Bryan called the meeting to order at 9:00 a.m.
2. INVOCATION — Wesley S. Davis Chairman O'Bryan
Chairman O'Bryan delivered the Invocation.
3. PLEDGE OF ALLEGIANCE — Vice Chairman Joseph E. Flescher
Vice Chairman Flescher led the Pledge of Allegiance to the Flag.
INTRODUCTIONS:
Introductions were made by those present: From the Property Appraiser's Office:
Supervisor Bruce Goodwin, Chief Deputies Darlene Silverstein and Mickey Umphrey, Property
Appraiser David Nolte, and Attorney Canda Brown; From the Clerk's office General Counsel
Myra Zilahy, and Chief Deputy Jeff Smith.
VAB ORGANIZATIONAL MEETING Page 1
4. ELECTION OF CHAIRMAN AND VICE CHAIRMAN -PURSUANT TO F.S.
194.05 (CHAIRMAN MUST BE A BCC MEMBER)
Chairman O'Bryan announced that he has been Chairman for the past couple of years and
he preferred not to be nominated, but if it was the desire of the Board, he would accept a
nomination. He opened the floor for nominations for Chairman.
Commissioner Joseph Flescher nominated Commissioner Peter D. O'Bryan to serve as
Chairman of the Board for the coming year, which nomination was seconded by Citizen Member
Weise. After discussion among the Board Members, there were no other nominations, and the
nomination was put to vote, the vote was as follows:
Peter D. O'Bryan Aye
Joseph E. Flescher Aye
Debbie MacKay Aye
Rose Spytek Aye
Duane Weise Aye
Chairman O'Bryan opened the floor for nominations for Vice Chairman.
Chairman O'Bryan nominated School Board Member MacKay for Vice Chairman of the
Board for the coming year, which nomination was seconded by Citizen Member Spytek, and,
upon being put to the vote, the vote was as follows:
Peter D. O'Bryan Aye
Joseph E. Flescher Aye
Debbie MacKay Aye
Rose Spytek Aye
Duane Weise Aye
VAB ORGANIZATIONAL MEETING Page 2
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5. APPROVE THE MINUTES OF MARCH 27, 2009 MEETING
ON MOTION by Commissioner Flescher,
SECONDED by Vice Chairman MacKay, the Board
unanimously approved the minutes of the March 27,
2009 Value Adjustment Board meeting, as written.
6. APPOINT ONE ATTORNEY APPLICANT TO SERVE AS SPECIAL
MAGISTRATE FOR EXEMPTION/CLASSIFICATION/PORTABILITY HEARINGS
PURSUANT TO F.S. 194.035
ON MOTION by Citizen Member Weise, SECONDED
by Vice Chairman MacKay, the Board unanimously
approved to appoint Attorney Applicant Julie Zahniser
as Attorney Special Magistrate for
exemption/classification/portability hearings.
7. APPOINT ONE APPRAISER APPLICANT TO SERVE AS SPECIAL
MAGISTRATE FOR REAL PROPERTY VALUATION AND TANGIBLE PERSONAL
PROPERTY HEARINGS PURSUANT TO F.S. 194.035
A lengthy discussion by the Board was held regarding whether the Board should appoint
an alternate special magistrate. They posed questions to the Property Appraiser David Nolte for
his opinion as to the anticipated volume of petitions, and questions regarding the presumption of
correctness.
After discussion, the Board decided to appoint an Appraiser Special Magistrate, and they
wanted to rank the remaining applicants, so the VAB Board Clerk could contact them if their
services were needed.
The Board proceeded to review the applicants' applications and resumes and discussed
the fees to be applied to an alternate magistrate.
VAB ORGANIZATIONAL MEETING Page 3
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ON MOTION by Vice Chairman MacKay,
SECONDED by Commissioner Flescher, the VAB
unanimously approved the appointment of Appraiser
Applicant Michael Armbruster as Special Magistrate
for Real Property Value and Tangible Personal
Property hearings.
ON MOTION by Vice Chairman MacKay,
SECONDED by Citizen Member Spytek, the VAB
unanimously approved the appointment of Appraiser
Applicant Kathryn Edmundson, to be the applicant
ranked as first alternate and to be contacted in the event
a second or replacement Appraiser Special Magistrate
was required.
8. DETERMINE ATTORNEY SPECIAL MAGISTRATE FEES TO HEAR
L. EXEMPTION/CLASSIFICATION/PORTABILITY HEARINGS PURSUANT TO F.S.
194.013
ON MOTION by Citizen Member Spytek,
SECONDED by Vice Chairman MacKay the VAB
unanimously approved the hourly rate of pay of
$120.00 for the Attorney Special Magistrate.
9. DETERMINE APPRAISER SPECIAL MAGISTRATE FEES FOR VALUATION
AND TANGIBLE PERSONAL PROPERTY
MOTION WAS MADE by Vice Chairman MacKay,
SECONDED by Citizen Member Spytek, the VAB
unanimously approved staff's recommendation, based
on comparison rates applied in other counties, to
VAB ORGANIZATIONAL MEETING Page 4
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continue with $105.00 per hour, plus mileage, for
Appraiser Special Magistrates.
After discussion and the foregoing Motion, the Board asked that the VAB Board Clerk ensure that
the Board is provided a summary of the hourly rate and include travel expenses from other
counties in the future.
10. APPOINTMENT OF DESIGNEE(S) FOR VAB TO DETERMINE GOOD CAUSE
FOR LATE FILED PETITIONS PURSUANT TO PTO BULLETIN 08-1C (AUGUST 29,
2008, AND PROPOSED RULE 12D-9.106 (FAC)
The VAB Attorney David Hancock reviewed the changes made in the DOR proposed
rules regarding the Board designating someone to review the late filed good cause petitions to
determine good cause. He preferred the Board designate a mixed committee, instead of one
person because of the challenges that one person may be presented with, if they were the only
designee. He imagined a mixed committee could be the Chairman, the VAB Attorney, and the
VAB Board Clerk.
Property Appraiser David Nolte addressed his concerns regarding the delays in certifying
the tax roll due to the late filing of good cause petitions.
Chief Deputy Jeff Smith addressed additional costs to the Tax Collector and the Property
Appraiser, due to delays in certifying the tax roll.
Commissioner Flescher suggested extending the deadline only five days for accepting
late filing good cause petitions, to give the public a shorter window of opportunity.
Discussion continued regarding the VAB establishing deadlines, and the VAB Attorney
Hancock clarified that the Board does not have the authority to lengthen or shorten the filing
periods under the current existing statutes, and he defined the parameters of accepting or rejecting
late filed petitions according to the existing statutes.
VAB ORGANIZATIONAL MEETING Page 5
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MOTION WAS MADE by Commissioner Flescher
SECONDED BY Citizen Member Weise, for
discussion, to deny staff's recommendation, and to
reduce the number of participating members, and
approve the entire Board to convene for any
assessment for good cause.
Discussion ensued. The VAB Board Clerk provided an explanation to the Board of the
process involved in determining a good cause late filed petition, and related that most counties
have given this responsibility to their VAB Attorney or an Attorney Special Magistrate. Attorney
Canda Brown expressed support of other counties' designations, stated that this process should be
a legal determination, and pointed out that it is very limited in scope.
MOTION WAS WITHDRAWN by the Motioner and
the Second.
ON MOTION by Commissioner Flescher,
SECONDED by Vice Chairman MacKay, by a 4-1
vote (Commissioner Weise opposed), the VAB
appointed the VAB Attorney David Hancock as
designee of the Board, to make determination of good
cause for late filed petitions.
11. APPROVE 2009 INDIAN RIVER COUNTY RULES OF PROCEDURE
PURSUANT TO PTO BULLETIN 09-07 (MARCH 11, 2009) AND PTO BULLETIN 08-10
(AUGUST 29, 2008)
The Board reviewed the proposed 2009 VAB Rules of Procedure, and Chairman O'Bryan
explained to the Board the nature of an ex parte communication.
VAB ORGANIZATIONAL MEETING Page 6
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MOTION WAS MADE by Commissioner Flescher,
SECONDED by Vice Chairman Debbie MacKay, to
approve the proposed Rules of Procedure, for
discussion.
Citizen Member Weise, for clarification, suggested modifying the text in Item I.D. by
inserting the words "their respective" before the word "Board".
MOTION WAS AMENDED by Commissioner
Flescher, SECONDED by Citizen Member Weise to
insert the words "their respective" before the word
"Board" in Item I.D of the Rules of Procedures.
The Chairman CALLED THE QUESTION and the
Motion carried unanimously.
12. AUTHORIZE STAFF TO REQUEST SECURITY AT THE COUNTY
ADMINISTRATION BUILDING DURING THE VAB HEARINGS
Commissioner Flescher noted the positive feedback from the previous year and said that
a compelling letter of request for security from the Law Enforcement Officials may serve the
Board well.
Board Member Spytek said she would be happy to ask the Vero Beach Chief of Police to
provide security during the VAB hearings, and asked to be provided a schedule of the days of the
hearings.
ON MOTION by Vice Chairman MacKay,
SECONDED by Commissioner Flescher, the VAB
unanimously approved to make a formal request for
security at the County Building on the days of the VAB
hearings.
VAB ORGANIZATIONAL MEETING Page 7
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13. APPROVE THE ANNUAL CONTRACT OF ATTORNEY DAVID HANCOCK,
PRIVATE COUNSEL TO THE VAB
Chairman O'Bryan reminded the Board that the contract allows for one or two year
renewals. He commented that the hourly compensation voted on for the Attorney Special
Magistrate was $120.00 per hour, and he believed that the VAB Attorney's compensation should
be equivalent to the amount given to the attorney special magistrate.
ON MOTION by Vice Chairman MacKay,
SECONDED by Chairman O'Bryan, the VAB Board
unanimously approved the existing contract of the
VAB Attorney David Hancock, with the fee of $120.00
per hour for attorney time, and the other legal fees for
paralegal and clerical would remain the same.
14. ADDITIONAL MATTERS
Approval of VAB Attorney's invoice for the month of June.
ON MOTION by Vice Chairman MacKay,
SECONDED by Commissioner Flescher, the VAB
unanimously approved to accept and pay the invoice
from the VAB Attorney for the month of June.
15. PUBLIC INPUT
Property Appraiser Nolte thought the VAB did a great job last year.
VAB Attorney Hancock shared that he does serve on another county's VAB as VAB
Attorney, and although he advised otherwise, that Board did not take his advice and set a deadline
for good cause petitions separate from the deadline provided in Chapter 194 of the Florida
Statutes.
VAB ORGANIZATIONAL MEETING Page 8
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Vice Chairman MacKay asked if there would be any value to letting the Department of
Revenue (DOR) know their frustration in the VAB process with the new requirements that they
are setting.
ON MOTION by Vice Chairman Spytek, SECONDED
by Commissioner Flescher, the VAB unanimously
asked Property Appraiser David Nolte to prepare for
the Chairman's signature, a letter to the Department of
Revenue (DOR) outlining some of the issues that he is
facing with the new requirements that DOR is setting.
16. ADJOURNMENT
There being no further business, the Chairman declared the meeting adjourned at 10:30
a.m.
ATTEST:
J. K. BARTON, CLERK
By: �'l� --4
4adr
Maria I. Suesz, Deputy Clerk
Minutes Approved: 3 , 7 -0240/0
Va ue Adjustment Board Chairman
VAB ORGANIZATIONAL MEETING Page 9