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VAB Backup Documents 08/06/2018 Item #13 (Attorney's Checklist) + Final Checklist COLLIER COUNTY 2018-19 VALUE ADJUSTMENT BOARD VERIFICATION OF VAB COMPLIANCE and PREHEARING CHECKLIST (to supplement Form DOR-488p) Information to be verified prior to, during or after the Organizational Meeting, and pursuant to F.S. §194.011(5), F.A.C.§12D-9.013 and F.A.C.§12D-9.014 Verification: Pre-Organizational Meeting . EC VAB comprised of two (2) County Commissioners, one (1) School Board Member, one (1) /16/18 Citizen Member appointed by the BOCC and one (1) Citizen Member appointed by the so School Board—Org. Mtg. Agenda Item 3A & Verbatim et . Citizen Members met all criteria pursuant to F.S. §194.015 and F.A.C. §12D-9.004— /16/18 Org. Mtg. Agenda Item 3D, BoCC & School Board verify, Verbatim VAB Attorney meeting the requirements of F.S. §194.015 has been appointed or ratified - 7/16/18 Org. Mtg. Agenda Item 6 & Verbatim HEC No VAB members represent other governmental entities or taxpayers in any administrative or Opt6/18 judicial review of property taxes— Org. Mtg. Agenda Items 3A and 3D, BoCC & School Board verify & Verbatim EC Citizen members are not members or employees of a taxing authority for the current VAB 7/16/18 session—Org. Mtg. Agenda Item 3D, BoCC & School Board verify & Verbatim EC The organizational meeting, as well as any other board meetings, will be or were noticed in ' `' 7 /18 accordance with F.S. §286.011, and will be held in accordance with law- Verbatim for Org. Mtg. Agenda Item 2/Additional statement re: Affidavit of Publication The organizational meeting notice includes the date, time, location, purpose of the meeting, /16/18 and information required by F.S. §286.0105 - Verbatim for Org. Mtg. Agenda Item 2/Additional statement re: Affidavit of Publication HEC The DOR's uniform value adjustment board procedures, were made available at the /16/18 organizational meeting and copies were provided to special magistrates and board members - Org. Mtg. Agenda Item IIG & Verbatim VACThe DOR's uniform policies and procedures manual is available on the existing website of /16/18 the board clerk - Org. Mtg.Agenda Item 11G& Verbatim The qualifications of special magistrates were verified - Org. Mtg. Agenda Items 7 & 8 16/18 (reviewed by procurement services); Verbatim c§ H VAB Attorney has received the DOR training and has passed the corresponding exam—Org. 26/18 Mtg. Agenda Item 10 All appointed special magistrates have received the DOR training and have completed the same and passed any corresponding exam, and special magistrates with less than five years of required experience successfully completed the DOR's training including any updated modules and an examination, and were certified - Org. Mtg. Agenda Item 10 - VAB will request Certificates of Completion HEC The selection of special magistrates was based solely on proper experience and qualifications 7/ and neither the property appraiser nor any petitioners influenced the selection of special magistrates. - Org. Mtg. Agenda Items 7 & 8 (reviewed by procurement services); Verbatim The VAB is willing to consider any written complaint filed with respect to a special /16/18 magistrate by any party or citizen [F.A.C. 12D-9.009(1)(f)] - Org. Mtg. Agenda Items 11B and 13; Verbatim HEC All procedures and forms of the board or special magistrate are in compliance with F.S. §194 ç /18 and F.A.C. §12D-9 — Org. Mtg. Agenda Item 13; Verbatim; VAB Attorney oversees throughout VAB session Page 1 of 3 Notice(s) has/have been given to the chief executive officer of each municipality as provided in F.S. §193.116 ik, HEC The VAB is in compliance with F.S. §194 and F.A.C. 12D-9—Org. Mtg.Agenda Item 13; e6/18 Verbatim; VAB Attorney oversees throughout VAB session Organizational Meeting: August 6, 2018 it`Rk - e VAB held organizational meeting prior to the holding of value adjustment board hearings N —Org. Mtg. Agenda/Affidavit of Publication/Minutes of Org. Mtg. T : AB introduced the members of the board and provided contact information - Org. Mtg. 411,10 A_enda Exhibit 3A & Verbatim I�i e VAB introduced the board clerk and any designee of the board clerk and provided the P` board clerk's contact information - Org. Mtg. Agenda Exhibit 3B & Verbatim e VAB appointed and/or ratified special magistrates - Org. Mtg.Agenda Items 7 & 8; la* Verbatim The VAB made F.A.C. 12D-9 available to the public, special magistrates and board members, containing the uniform rules of procedure for hearings before value adjustment boards and ir special magistrates—available at organizational meeting and on the website of the board clerk - Org. Mtg. Agenda Exhibit 11G& Verbatim The VAB made F.A.C. 12D-10 available to the public, special magistrates and board tp �� , members, containing the rules applicable to the requirements for hearings and decisions— available at organizational meeting and on the website of the board clerk- Org. Mtg. Agenda Exhibit 11G& Verbatim The VAB made the requirements of Florida's Government in the Sunshine/open government ;, laws including information on where to obtain the current Government-In-The-Sunshine manual available to the public, special magistrates and board members— available at mi. organizational meeting and on the website of the board clerk- Org. Mtg. Agenda Exhibit 11G & Verbatim cs,e1,11e VAB made F.A.C. 12D-51.001, 12D-51.002 and 12D-51.003 available to the public, special magistrates and board members—available at organizational meeting and on the website of the board clerk- Org. Mtg. Agenda Exhibit 11G& Verbatim ;; T VAB made the associated forms that have been adopted by the DOR available to the public, special magistrates and board members—available at organizational meeting and on the website of the board clerk - Org. Mtg. Agenda Exhibit 11G& Verbatim The VAB made all local administrative procedures and forms of the board or special magistrates available to the public, special magistrates and board members—available at c*J organizational meeting and on the website of the board clerk- Org. Mtg.Agenda Exhibit i\-/ 11C & Verbatim he VAB made F.S. Chapters 192-195 available to the public, special magistrates and board members as reference information containing the guidelines and statutes applicable to Cs)f-----} assessments and assessment administration— available at organizational meeting and on the website of the board clerk- Org. Mtg.Agenda Exhibit 11G & Verbatim Th- +'AB discussed, took testimony on and adopted or ratified with any required revision or Ill )j amendment any local administrative procedures and forms of the board, as necessary - Org. j _ Mtg. Agenda Exhibit 11C & Verbatim A1 The V local procedures are ministerial in nature and are not inconsistent with governing 6 s a utes, case law, attorney general opinions or rules of the department - Org. Mtg. Agenda Item 13; Verbatim & VAB Attorney oversees throughout VAB session The VAB discussed general information on Florida's property tax system, respective roles k • in this system, taxpayer opportunities to participate in the system, and property taxpayer ' rights—this issue has a separate agenda item, supplemented with additional local Page 2 of 3 informational handouts;this discussion will be reflected in the verbatim record and minutes - Lrg. Mtg. Agenda Exhibits 11A & 11G; Verbatim 1 The VAB adopted/ratified, by resolution, any filing fee for petitions for the current VAB ilbr session, in an amount not to exceed $15.00 - Org. Mtg. Agenda Exhibit 11E & Verbatim ��sTh VAB announced the tentative schedule for the value adjustment board, taking into ideration the number of petitions filed, the possibility of the need to reschedule and the 1 requirement that the board stay in session until all petitions have been heard - Org. Mtg. Agenda Exhibit 12 & Verbatim I, Holly E. Cosby, Esq., Collier County Value Adjustment Board Attorney, hereby verify the following on July 16, 2018, July 26, 2018 and August 6, 2018: 1) the above information regarding pre-hearing, pre-organizational and organizational requirements were verified, reviewed and considered, where applicable, on July 16, 2018, July 26, 2018 and August 6, 2018. 2) the Organizational Meeting for the Collier County 2018-19 VAB Session was held on August 6, 2018, and the above information regarding organizational meeting requirements was verified, reviewed and considered at said meeting, and 3) hearings for the Collier County 2018-19 VAB Session will commence on or after October 11, ,2018. . ‘ Holly E. Cosby, Esq. - VAB Counsel I, Holly E. Cosby, Esq., Collier County Value Adjustment Board Attorney, hereby verify the following on July 16, 2018, July 26, 2018 and August 6, 2018: 1) There are two (2)items above, which could not be verified before or during the organizational meeting, which are: a. All appointed special magistrates have received the DOR training and have completed the same and passed any corresponding exam, and special magistrates with less than five years of required experience successfully completed the DOR's training including any updated modules and an examination, and were certified, and b. Notice has been given to the chief executive officer of each municipality as provided in F.S. §193.116. 2) Item 1(a) could not be verified because the current DOR training became available on July 23, 2018 and it is not reasonable to expect that all special magistrates complete said training in less than fifteen(15) days from the date the same became available, 3) Item 1(a) will be verified prior to special magistrates holding VAB hearings in Collier County, 4) Item 1(b) could not be verified because no VAB hearings had actually been scheduled prior to the organizational meeting, for such notices to be required. 5) Once the above referenced, unverified items are able to be verified, I will provide the VAB with 4pcumentation and verification for the same. [ 4.. Holly E. Cosby, Esq. - VAB Counsel Page 3 of 3 COLLIER COUNTY 2018-19 VALUE ADJUSTMENT BOARD VERIFICATION OF VAB COMPLIANCE and PREHEARING CHECKLIST (to supplement Form DOR-488p) Information to be verified prior to, during or after the Organizational Meeting, and pursuant to F.S. §194.011(5), F.A.C.§I2D-9.013 and F.A.C.§12D-9.014 Verification: Pre-Organizational Meeting EC VAB comprised of two(2)County Commissioners, one(1) School Board Member, one(1) SI /16/18 Citizen Member appointed by the BOCC and one(1)Citizen Member appointed by the School Board—Org. Mtg. Agenda Item 3A & Verbatim Citizen Members met all criteria pursuant to F.S. §194.015 and F.A.C. §12D-9.004— ;t4/16/18 Org. Mtg. Agenda Item 3D,BoCC& School Board yeti , Verbatim VAB Attorney meeting the requirements of F S. §194.015 has been appointed or ratified_ a jr, 7/16/18 Org. Mtg. Agenda Item 6& Verbatim HEC No VAB members represent other governmental entities or taxpayers in any administrative or 6/18 judicial review of property taxes—Org. Mtg. Agenda Items 3A and 3D, BoCC& School 00 Board verify & Verbatim EC Citizen members are not members or employees of a taxing authority for the current VAB 7/ 7/16/18 session—Org. Mtg. Agenda Item 3D, BoCC& School Board verify& Verbatim The organizational meeting, as well as any other board meetings, will be or were noticed in rb7 7 18 accordance with F.S. §286.011, and will be held in accordance with law- Verbatim for Org.0 Mtg. Agenda Item 2/Additional statement re: Affidavit of Publication The organizational meeting notice includes the date, time, location, purpose of the meeting, I ., . '-- /16/18 and information required by F.S. §286 0105 - Verbatim for Org. Mtg.Agenda Item 2/Additional statement re: Affidavit of Publication HEC The DOR's uniform value adjustment board procedures, were made available at the kik /16/18 organizational meeting and copies were provided to special magistrates and board members- Org. Mtg, Agenda Item 11G & Verbatim imhish The DOR's uniform policies and procedures manual is available on the existing website of IktiP /16/18 the board clerk - Org. Mtg.Agenda Item 11G & Verbatim I b, The qualifications of special magistrates were verified-Org. Mtg. Agenda Items 7& 8 r 16/18 (reviewed by procurement service ), Verbatim ie. VAB Attorney has received the DOR training and has passed the corresponding exam—Org. 26/18Mtg. Agenda Item 10 All appointed special magistrates have received the DOR training and have completed the 1411)eet 1-er8_cn Tpy, same and passed any corresponding exam, and special magistrates with less than five years of 3-ICPalletier-8/8 RP required experience successfully completed the DOR's training including any updated Cbadwell-9/5 Watson-9/24 modules and an examination, and were certified- Org. Mtg. Agenda Item 10-VAB will request Certificates of Completion HEC The selection of special magistrates was based solely on proper experience and qualifications ----,\7/ , : and neither the property appraiser nor any petitioners influenced the selection of special magistrates - Org. Mtg. Agenda Items 7 & 8(reviewed by procurement services); Verbatim The VAB is willing to consider any written complaint filed with respect to a special — ? , /16/18 magistrate by any party or citizen [F.A.C. 120-9 009(1)(f)] - Org. Mtg. Agenda Items 11B and 13; Verbatim , HEC All procedures and forms of the board or special magistrate are in compliance with F S. §194 /18 and F.A.C. §120-9—Org. Mtg. Agenda Item 13; Verbatim; VAB Attorney oversees cik.7.1416 throughout VAB session Page 1 of 3 Ht._ 9/21/18 i\ r t* o ice(s) has/have been given to the chief executive officer of each municipality as provided , in F.S §193.116 , ,I HEC The VAB is in compliance with F.S. §194 and F.A.C. 12D-9-Org. Mtg. Agenda Item 13; ( ' 6/18 Verbatim; VAB Attorney oversees throughout VAB session le 4 Organizational Meeting: August 6,2018* e VAB held organizational meeting priorijrhe holding of value adjustment board hearings 111` -Org. Mtg. Agenda/Affidavit of Publication/Minutes of Org. Mtg. 1T -- TAB introduced the members of the board and provided contact information-Org.Mtg. A enda Exhibit 3A & Verbatim -Th4 _.... • e VAB introduced the board clerk and any designee of the board clerk and provided the 1 k , board clerk's contact information - Org. Mtg.Agenda Exhibit 3B& Verbatim to- - -, N.-TIT e VAB appointed and/or ratified special magistrates-Org. Mtg.Agenda Items 7 & 8, )(ti Verbatim The VAB made F.A.C. 12D-9 available to the public, special magistrates and board members, I containing the uniform rules of procedure for hearings before value adjustment boards and special magistrates-available at organizational meeting and on the website of the board clerk , -Or.. Mtl. A lenda Exhibit 11G& Verbatim The VAB made F.A.C. 12D-10 available to the public, special magistrates and board ok members, containing the rules applicable to the requirements for hearings and decisions- 1 ; available at organizational meeting and on the website of the board clerk-Org. Mtg. Agenda Exhibit 11G& Verbatim The VAB made the requirements of Florida's Government in the Sunshine/open government 1 , laws including information on where to obtain the current Government-In-The-Sunshine 1 manual available to the public, special magistrates and board members-available at organizational meeting and on the website of the board clerk- Org. Mtg. Agenda Exhibit 1 I I G& Verbatim 1 ' " e VAB made F.A.C. 12D-51 001, 12D-51 002 and 12D-51 003 available to the public, 11100,k special magistrates and board members-available at organizational meeting and on the website of the board clerk- Org. Mtg. Agenda Exhibit 11G& Verbatim 1 T 0- VAB made the associated forms that have been adopted by the DOR available to the 11111110, public, special magistrates and board members-available at organizational meeting and on the website of the board clerk- Org. Mtg. Agenda Exhibit 11G & Verbatim 1 - The VAB made all local administrative procedures and forms of the board or special avk\ magistrates available to the publicand, special magistrates board members-available at 41 organizational meeting and on the website of the board clerk- Org. Mtg.Agenda Exhibit 1111F 11C& Verbatim he VAB made FS. Chapters 192-195 available to the public, special magistrates and board V members as reference information containing the guidelines and statutes applicable to assessments and assessment administration-available at organizational meeting and on the , website of the board clerk- Org. Mtg. Agenda Exhibit 11G & Verbatim 1 !! AB discussed, took testimony on and adopted or ratified with any required revision or 0 14 amendment any local administrative procedures and forms of the board, as necessary- Org. IP/ Mip.e_Annda Exhibit I IC& Verbatim le— ' The 4 V- : local procedures are ministerial in nature and are not inconsistent with governing s a utes, case law, attorney general opinions or rules of the department -Org. Mtg.Agenda Item 13; Verbatim & VAB Attorney oversees throughout VAB session __ __ The VAB discussed general information on Florida's property tax system, respective roles Lin this system, taxpayer opportunities to participate in the system, and property taxpayer ik • • rights-this issue has a separate agenda item, supplemented with additional local Page 2 of 3 i informational handouts,this discussion will be reflected in the verbatim record and minutes - (jki1 .. Mtg. Agenda Exhibits 11A & 11G; Verbatim 1 i The VAB adopted/ratified, by resolution, any filing fee for petitions for the current VAB . session, in an amount not to exceed $15.00-Org.Mtg. Agenda Exhibit 11E& Verbatim Th- VAB announced the tentative schedule for the value adjustment board, taking into ansideration the number of petitions filed, the possibility of the need to reschedule and the requirement that the board stay in session until all petitions have been heard- Org. Mtg. I Agenda Exhibit 12& Verbatim I, Holly E. Cosby, Esq., Collier County Value Adjustment Board Attorney, hereby verify the following on July 16, 2018, July 26, 2018 and August 6, 2018: 1) the above information regarding pre-hearing, pre-organizational and organizational requirements were verified, reviewed and considered, where applicable, on July 16, 2018, July 26, 2018 and August 6, 2018. 2) the Organizational Meeting for the Collier County 2018-19 VAB Session was held on August 6, 2018, and the above information regarding organizational meeting requirements was verified, reviewed and considered at said meeting, and 3) hearings for the Collier County 2018-19 VAB Session will commence on or after October 11, 018. \ \\---, Holly E. Cosby, Esq. - VAB Counsel I, Holly E. Cosby, Esq., Collier County Value Adjustment Board Attorney, hereby verify the following on July 16, 2018, July 26, 2018 and August 6, 2018: 1) There are two(2)items above, which could not be verified before or during the organizational meeting, which are: a. All appointed special magistrates have received the DOR training and have completed the same and passed any corresponding exam, and special magistrates with less than five years of required experience successfully completed the DOR's training including any updated modules and an examination, and were certified, and b. Notice has been given to the chief executive officer of each municipality as provided in ES. §193.116. 2) Item 1(a)could not be verified because the current DOR training became available on July 23, 2018 and it is not reasonable to expect that all special magistrates complete said training in less than fifteen(15)days from the date the same became available, 3) Item 1(a)will be verified prior to special magistrates holding VAB hearings in Collier County, 4) Item 1(b) could not be verified because no VAB hearings had actually been scheduled prior to the organizational meeting, for such notices to be required. 5) Once the above referenced, unverified items are able to be verified, I will provide the VAB with cumentation and verification for the same. Completed , 1 Holly I I C C. Digitally signed by Holly E.Cosby n y DN:cn=Holly E.Cosby,o=Law k Office of Holly E.Cosby,P.A.,ou, u Cosby email=holly@cosbylaw.com,c=US Holly E. Cosby, Esq. - VAB Counsel Date:2018.09.24 15:44:13 04'00' Page 3 of 3