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VAB Agenda 08-06-2018 Item 4 08/06/2018 Item 4 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: At the Organizational Meeting of the Value Adjustment Board (VAB), the VAB shall elect a chairperson. CONSIDERATIONS: Per Florida Statute, Chapter 194.015, the board shall elect a chairperson and said person must be a member that is elected from one of the members representing the governing body of the county on the Value Adjustment Board. RECOMMENDATION: To elect the Value Adjustment Board (VAB) chairperson per Chapter 194.015 F.S. Attachment • Florida Statutes Chapter 194.015 Select Year: 2018 • . Go The 2018 Florida Statutes Title XIV Chapter 194 View Entire TAXATION AND ADMINISTRATIVE AND JUDICIAL REVIEW OF PROPERTY Chapter FINANCE TAXES 194.015 Value adjustment board.—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. Members of the board may receive such per diem compensation as is allowed by law for state employees if both bodies elect to allow such compensation. The clerk of the governing body of the county shall be the clerk of the value adjustment board. 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. Two-fifths of the expenses of the board shall be borne by the district school board and three-fifths by the district county commission. History.—s. 2, ch. 69-140; s. 1, ch. 69-300; s. 26, ch. 70-243; s. 22, ch. 73-172; s. 5, ch. 74-234; s. 1, ch. 75-77; s. 6, ch. 76-133; s. 2, ch. 76-234; s. 1, ch. 77-69; s. 145, ch. 91-112; s. 978, ch. 95-147; s. 4, ch. 2008-197. Copyright© 1995-2018 The Florida Legislature • Privacy Statement • Contact Us