VAB Agenda 08-06-2018 Item 2 08/06/2018 Item 2
EXECUTIVE SUMMARY
Per Florida Statute (F.S.), Chapter 194.015, "There is hereby created a value
adjustment board for each county, which shall consist of two members of the
governing body of the county as elected from the membership of the board of
said governing body, one of whom shall be elected chairperson..."
OBJECTIVE: That a quorum of the Value Adjustment Board (VAB) has been established.
CONSIDERATIONS: Per Florida Statute, Chapter 194.015, "There is hereby created a value
adjustment board for each county, which shall consist of two members of the governing body of
the county as elected from the membership of the board of said governing body, one of whom
shall be elected chairperson, and one member of the school board as elected from the
membership of the school board, and two citizen members, one of whom shall be appointed by
the governing body of the county and must own homestead property within the county and one
of whom must be appointed by the school board and must own a business occupying commercial
space located within the school district. A citizen member may not be a member or an employee
of any taxing authority, and may not be a person who represents property owners in any
administrative or judicial review of property taxes. The members of the board may be
temporarily replaced by other members of the respective boards on appointment by their
respective chairpersons. Any three members shall constitute a quorum of the board, except that
each quorum must include at least one member of said governing board, at least one member of
the school board, and at least one citizen member and no meeting of the board shall take place
unless a quorum is present."... "The board shall appoint private counsel who has practiced law
for over 5 years and who shall receive such compensation as may be established by the board.
The private counsel may not represent the property appraiser, the tax collector, any taxing
authority, or any property owner in any administrative or judicial review of property taxes. No
meeting of the board shall take place unless counsel to the board is present."
RECOMMENDATION: To establish and maintain a quorum of the Value Adjustment Board
(VAB) per Chapter 194.015 F.S. for this meeting of the VAB.