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VAB Agenda 01_14_2019 Item # 3B Correspondence: Howell (non-filer); Davies; Suarez ITEM 3B Correspondence from Petitioners 01/14/2019 Item 3B EXECUTIVE SUMMARY Correspondence received regarding the 2018 Value Adjustment Board OBJECTIVE: The Value Adjustment Board to review written or spoken comments received by the VAB Attorney or VAB Clerk's Office during the course of the VAB session for the current year. CONSIDERATIONS: Per Florida Statute, Chapter 286.0114, "Public meetings; reasonable opportunity to be heard; attorney fees.— 1) For purposes of this section, "board or commission" means a board or commission of any state agency or authority or of any agency or authority of a county, municipal corporation, or political subdivision. (2) Members of the public shall be given a reasonable opportunity to be heard on a proposition before a board or commission. The opportunity to be heard need not occur at the same meeting at which the board or commission takes official action on the proposition if the opportunity occurs at a meeting that is during the decision making process and is within reasonable proximity in time before the meeting at which the board or commission takes the official action. This section does not prohibit a board or commission from maintaining orderly conduct or proper decorum in a public meeting... ". RECOMMENDATION: The Value Adjustment Board to review the written comments/emails received from the following individuals: C. Tycho Howell (no petition filed), Steven Davies, and Carl Suarez. Attachments: Emails from/to: C. Tycho Howell Correspondence received by Steven Davies (#2018-00207) Emails from/to: Carl Suarez(2018-00167) Page 1 ITEM 3B Howell Patricia L. Morgan From: C Tycho Howle <ctychohowle@gmail.com> Sent: Tuesday, September 11, 2018 11:49 AM To: value adjustment board Subject: Fwd: Forced to File a VAB Petition 2 years in a Row Below is a little history related to my appeal. The appraiser's office is sending a new TRIM that will reflect last years VAB findings, so I won't need to go through the process again this year. Thanks. Forwarded message From: C Tycho Howle <ctychohowle@gmail.com> Date: Tue, Sep 11, 2018 at 11:35 AM Subject: Fwd: Forced to File a VAB Petition 2 years in a Row To: <askinner@collierappraiser.com> Mr. Skinner- Jeep Quinby called me this morning to update me on the new TRIM we will be receiving that has an increase in our assessment in line with my neighbors who did not improve or sell their property last year. I am writing to update you and will update Ms. Gunder as well. I had also sent this year's VAB a note and below is my update to them. As I noted, I hope you can find a way to update your database to reflect the VAB's findings. Collier County and my family went through a lot of effort and expense to determine what the true market value was for our property last year. I would think you would want your records to reflect that analysis and effort. Sincerely, Tycho Howle Forwarded message From: C Tycho Howle <ctychohowle(&,gmail.com> Date: Tue, Sep 11, 2018 at 11:18 AM Subject: Re: Forced to File a VAB Petition 2 years in a Row To: <andysolis@colliergov.net>, <burtsaunders@colliergov.net>, <cartee1@collierschools.com>, Rebecca Earney<raearneygmail.com>,Nace Cohen<nace@1031connection.com> As an update, I received a call this morning and we have a new TRIM in route which reflects a 2% increase, which is in line with other properties in our neighborhood that were not sold or improved in 2017. If there is anything that comes out of my angst, I hope it is that the Collier Appraiser's database will reflect your findings going forward. i Thank you. On Mon, Sep 10, 2018 at 8:22 AM C Tycho Howle <ctychohowle@gmail.com> wrote: As you begin the VAB process for 2018-19, we thought it might be instructive for you to see how the process has worked from one taxpayer's viewpoint. Last year we filed a VAB process to enable us to obtain a fair assessment for our home. The process worked and we felt we were dealt with fairly. This year we are being required to a VAB petition once again. But this time, in addition to submitting our appeal, we have asked the Director of the Office of Property Tax Oversight to review our experience and make a determination as to whether the Collier County Appraiser's Office is dealing with our family in good faith. Our letter to the Director and 3 attachments are included with this email. The attachments are our 2018 TRIM notice, the 2017 Tax Collectors record for our property, and the Special Magistrates Decision from our appeal last year. Last year, as noted, we went through a somewhat arduous, but thorough process to determine the true Fair Market Value of our property. The Special Magistrate made a determination and the full VAB concurred. The Final Decision of the Board is attached. While it took a good bit of effort and expense on our side, we were impressed that it was a very fair process. But we are having to do so again this year, and the question is why. The answer is that while the tax collector's records reflect the VAB's determination, no where in the Tax appraisers records can the final decision and the true Fair Market value be found. The 2017 Fair Market Value listed on the attached TRIM is the same one determined to be unfair and grossly overstated. When I brought this to the Appraiser's attention, I was told there are reasons they can not change that number to make it accurate. But I wasn't told what they were. I do not think this is what the legislature had in mind when they created the VAB process. It makes no sense that the Fair Market Value in the appraiser's databases cannot be changed to represent whatever the true number is determined to be. In general, market values change everytime a property is sold. As it is, the only correct number on our 2018 TRIM Notice is our house number. And so we have to file another VAB petition to obtain an accurate assessment. We are very frustrated. Our supposition is, you are not going to be very pleased with our experience either. Tycho and Marie Howle 2 Patricia L. Morgan From: Law Office of Holly E. Cosby, PA <holly@cosbylaw.com> Sent: Wednesday, September 12, 2018 10:57 AM To: Patricia L. Morgan Subject: FW: Forced to File a VAB Petition 2 years in a Row FYI — another one. My job is to be impartial, not sympathetic. I did read everything he supplied, however: 1) His true issue is with the property appraiser, not the VAB, 2) He has a misunderstanding of the process and the taxing system, 3) He read my email, in which I tried to explain the process, with the wrong tone, and 4) I do not believe that it would be beneficial to respond any further to this gentleman, because doing so would be a waste of the peoples' tax dollars. Please let me know if you believe I should do anything different. Very truly, Holly HOLLY E. COSBY LAW OFFICE OF HOLLY E. COSBY, P.A. 602 CENTER ROAD FORT MYERS, FLORIDA 33907 239) 931-0006 239) 418-0006 (FAx) This electronic message transmission and any associated files and/or attachments contains information from the Law Office of Holly E. Cosby, P.A. that is considered confidential or privileged. The information is intended solely for the recipient and use by any other party is not authorized. If you are not the intended recipient, be aware that any disclosure, copying, distribution or use of the contents of this information is prohibited. If you have received this electronic transmission in error, please permanently delete this information and notify me immediately by telephone (239-931-0006), or by electronic mail (hollycosbylaw.com). Additionally, however, Florida has a very broad Public Records Law. Most written communications to or from State and Local Officials regarding State or Local business are public records available to the public and media upon request. Your email communications may therefore be subject to public disclosure. Thank you. From: C Tycho Howle <ctychohowle@gmail.com> Sent: Wednesday, September 12, 2018 9:09 AM To: holly@cosbylaw.com Subject: Re: Forced to File a VAB Petition 2 years in a Row I was upset when I read your note last evening. We have withdrawn our Petition so our case won't come before the VAB this year. But I wanted to say one more thing to you baout why I was upset. It doesn't appear that you read our letter to the Director of Property Tax oversight, or looked at our 2018 TRIM notice, or the Special Magistrates report from last year. There was clearly some serious issues involved,which is why the Collier Property Appraiser yesterday decided to reduce our 2018 assessment from a 20% increase to a 2% increase. I would have thought you would have spent more time looking at the facts of our situation, before you lectured us. 1 I also would have felt a lot better if your first inclination was compassion for a taxpayer who had been through and was once again facing an undeserved ordeal. On Tue, Sep 11, 2018 at 6:19 PM C Tycho Howie <ctychohowlePgmail.com>wrote: Please re-read your email and ask yourself how much value you added. Your statement "while this may not be something you want to hear, valuation challenge must stand or fall on its own validity," We didn't ask for anything different last year nor this. Just fairness which you probably didn't read far enough to understand we weren't getting. They decided to value our property fairly this year. What does that tell you about the value of your email? Tue, Sep 11, 2018, 5:34 PM Law Office of Holly E. Cosby, PA<holly@cosbylaw.com>wrote: Good afternoon, Mr. and Mrs. Howie. I am in receipt of your email below, which you forwarded to the entire Collier County Value Adjustment Board (VAB), and on which you copied me, as the VAB attorney. As the VAB attorney, while you are not filing a direct complaint with regards to the VAB process or the VAB itself, as you copied my office, I believe that I am still obligated to respond on behalf of the VAB. I will also advise that I have copied the VAB Clerk, Patricia Morgan, on this email, as that is proper protocol. I am sorry to hear that you believe that you are having issues with the property appraiser's office. I cannot speak on behalf of the property appraiser's office, nor can any member of the VAB, as the VAB is an impartial board that stands alone, separate from the property owner and the property appraiser. I can speak on behalf of the VAB, however, and I am pleased to hear that you found the process fair last year. It is my hope that, in the event that you file a petition with the VAB again this year, you will continue to find the process fair and efficient. I will advise that, while this may not be something you want to hear, valuation challenge must stand or fall on its own validity, unconnected with the just value of any prior or subsequent year. What this means it plain terms is that while you may have prevailed in your VAB appeal last year, any subsequent year [i.e. the next taxing year] is independent of the prior VAB action, and it is very possible that your property value will increase each year, even to a value that you believe to be unjust. This is typical for hundreds of thousands of parcels in counties all over the state, and while it is not preferable for the property owner, there is nothing unlawful with regards to yearly property increases, even when there was VAB action during a previous year. The recourse when this occurs is to file a VAB appeal or to file suit in Circuit Court. Of course, the VAB process is certainly and typically less costly to the property owner. 2 I am hopeful that you are able to resolve your issues with the property appraiser. Respectfully, Holly Cosby Collier VAB Attorney HOLLY E. COSBY LAW OFFICE OF HOLLY E. COSBY, P.A. 602 CENTER ROAD FORT MYERS, FLORIDA 33907 239) 931-0006 239) 418-0006 (FAx) This electronic message transmission and any associated files and/or attachments contains information from the Law Office of Holly E. Cosby, P.A. that is considered confidential or privileged. The information is intended solely for the recipient and use by any other party is not authorized. If you are not the intended recipient, be aware that any disclosure, copying, distribution or use of the contents of this information is prohibited. If you have received this electronic transmission in error, please permanently delete this information and notify me immediately by telephone (239-931-0006), or by electronic mail (holly(a cosbylaw.com). Additionally, however, Florida has a very broad Public Records Law. Most written communications to or from State and Local Officials regarding State or Local business are public records available to the public and media upon request. Your email communications may therefore be subject to public disclosure. Thank you. From: C Tycho Howle <ctvchohowle@gmail.com> Sent: Monday, September 10, 2018 8:22 AM To: andysolisc colliergov.net; burtsaunders@colliergov.net; carteel@collierschools.com; raearney@gmail.com; nace@l031connection.com Cc: hollyPcosbylaw.com Subject: Forced to File a VAB Petition 2 years in a Row As you begin the VAB process for 2018-19,we thought it might be instructive for you to see how the process has worked from one taxpayer's viewpoint. Last year we filed a VAB process to enable us to obtain a fair assessment for our home. The process worked and we felt we were dealt with fairly. 3 This year we are being required to a VAB petition once again. But this time, in addition to submitting our appeal, we have asked the Director of the Office of Property Tax Oversight to review our experience and make a determination as to whether the Collier County Appraiser's Office is dealing with our family in good faith. Our letter to the Director and 3 attachments are included with this email. The attachments are our 2018 TRIM notice, the 2017 Tax Collectors record for our property, and the Special Magistrates Decision from our appeal last year. Last year, as noted, we went through a somewhat arduous, but thorough process to determine the true Fair Market Value of our property. The Special Magistrate made a determination and the full VAB concurred. The Final Decision of the Board is attached. While it took a good bit of effort and expense on our side,we were impressed that it was a very fair process. But we are having to do so again this year, and the question is why. The answer is that while the tax collector's records reflect the VAB's determination, no where in the Tax appraisers records can the final decision and the true Fair Market value be found. The 2017 Fair Market Value listed on the attached TRIM is the same one determined to be unfair and grossly overstated. When I brought this to the Appraiser's attention, I was told there are reasons they can not change that number to make it accurate. But I wasn't told what they were. I do not think this is what the legislature had in mind when they created the VAB process. It makes no sense that the Fair Market Value in the appraiser's databases cannot be changed to represent whatever the true number is determined to be. In general, market values change everytime a property is sold. As it is,the only correct number on our 2018 TRIM Notice is our house number. And so we have to file another VAB petition to obtain an accurate assessment. We are very frustrated. Our supposition is,you are not going to be very pleased with our experience either. Tycho and Marie Howie 4 ITEM 3B Davies Received On: 12/3/2018 8:53:26 AM Misc Petition No: 2018-00207 Received On: 10/11/2018 2:58:46 PM Hearing Notice Petition No: 2018-00207 DR-4s, VALUE ADJUSTMENT BOARD R ov, 2Rule12D-16.002 NOTICE OF HEARING FA.0 FLORIDA Eff 01/17 Section 194.032, Florida Statutes County Collier Petition# 2018-00207 Petition Type Real Property Value Petitioner Name STEVEN R DAVIES VAB contact Collier Address 10901 SW 113TH PL APT D Address Value Adjustment Board MIAMI, FL 33176 3299 Tamiami Trail E, Ste.401 Naples, FL 34112 Parcel Number, 00462040006 Phone 239-252-8399 account number, or legal address E-mail vabclerk@collierclerk.com Q A hearing has`b en sttteduied for X your petition the continuation of your hearing after remand nother Hearing date Monday, November 5, 2018 Hearing address and room Time 3:00 PM to 5:00 PM VAB Hearing Room, Ste.711 if block of time,begining 3299 Tamiami Trail East and end times Suite 711 ctr ' 77 4v,,,e Naples, FL 34112 i Xt111 Time reserved Hearings are scheduled in 2hr P blocks.' Please arrive promptly i- i 44 Bring 2 copies of your evidence. n addition to what you have provided to the property appraiser. f 1° ; 'c =s r'aL '' 4 Evidence becomes part of the record and will not be re urn . — -- Please arrive 15 minutes before the scheduled hearing time or start of block of time with any witnesses. If you or your witnesses are unable to attend, or you need help finding the hearing room, contact the VAB clerk as soon as possible. You have the right to reschedule your hearing one time for good cause as defined in section 194.032(2)(a), F.S. As defined in that section, "good cause"means circumstances beyond the control of the person seeking to reschedule the hearing which reasonably prevent the party from having adequate representation at the hearing. You have the right to exchange evidence with the property appraiser. To initiate the exchange, you must submit your evidence directly to the property appraiser at least 15 days before the hearing and make a written request for the property appraiser's evidence. If you want to participate in the evidence exchange, your evidence is due by 10/19/18 at 5pm(office) OR 11:59pm(Internet/FAX) . At the hearing, you have the right to have witnesses sworn. Crystal K. Kinzel, Clerk October 11, 2018 Signature deputy clerk Date For a list of potential magistrates Phone 239-252-7240 Web https://www.coiliercierk.com Fora copy of the value Phone 239-252-7240 Web https://www.collierclerk.com adjustment board uniform rules If you are disabled and need accommodations to participate in the hearing, you are entitled to assistance with no cost to you. Please contact the value adjustment board at the number above within 2 days of receiving this notice. If you are hearing or voice impaired, call 239-252-8380. Received On: 12/3/2018 8:53:26 AM Misc Petition No: 2018-00207 MEMO To:Steven Davies From: Collier County Property Appraiser cc:Dennis Staruch, Appraiser, Land Department Date: August 28, 2018 Re:PID 00462040006 Mr. Davies: As a follow up to your conversation with Dennis Staruch of our office, I am enclosing a packet of documents for filing a petition to Value Adjustment Board. If you have any questions, please contact minutes and records at 239-252-8406. Best regards, Andrea Peterson Z/ f 2c,2 , 57,2 76 Improvements Department Collier County Property Appraiser Mr. Steven Davies 10901 SW 113th PL Apt. D Miami, FL 33176-3172 Received On: 12/3/2018 8:53:26 AM Misc Petition No: 2018-00207 11111H. COLLIER COUNTY PROPERTY APPRAISER ABE SKINNER, CFA Faux NOTICE TO THOSE CONTESTING PROPERTY VALUE ASSESSMENTS It is the desire of the Collier County Property Appraiser's Office that everyone receives a fair and equitable ad valorem assessment. Under Florida Statute, any taxpayer objecting to their market value assessment may request the Property Appraiser to informally confer with them. Upon receiving the request, the Property Appraiser, or a member of his staff, shall discuss with the taxpayer the correctness of the assessment. At this informal conference, the taxpayer shall present those facts considered to be supportive of their claim for a change in the Property Appraiser's assessment. If, during this conference, the two parties cannot reach an agreement regarding the assessed value, the taxpayer has the right to petition the Value Adjustment Board(VAB)for a hearing before a Special Magistrate. The petition must be filed with the Collier County Clerk of Courts on or before September 14, 2018. The Clerk will charge a filing fee. Per Florida Statute 194.301, in anyadministrative or action in which a taxpayer challengesjudicial9 an ad valorem tax assessment of value,the property appraiser's assessment is presumed correct if the appraiser proves by a preponderance of the evidence that the assessment was arrived at by complying with F.S.. 193.011. If the challenge is to the assessed value of the property, the party initiating the challenge has the burden of proving by a preponderance of the evidence that the assessed value does not represent the just value of the property. If the challenge is to the classification or exemption status of the property,there is no presumption of correctness, and the party initiating the challenge has the burden of proving by a preponderance of the evidence that the classification or exempt status assigned to the property is incorrect. Per Florida Administrative Code 120-9.020(1) and Florida Statute 194.011(4)(a), taxpayers filing petitions are hereby notified that they shall provide to the Property Appraiser's office, at least fifteen (15) days prior to the hearing, a list of evidence to be presented at the hearing, together with copies of all documentation to be considered by the Value Adjustment Board and a summary of evidence to be presented by witnesses. Consider this letter to be a request for information. Note: Evidence not presented to this office a minimum of fifteen (15) days prior to the hearing date may not be eligible forAresentation at the hearing. If the fifteenth day before a hearing is a Saturday, Sunday or legal holiday, the information shall be provided no later than the previous business day. 3950 Radio Road • Naples,Ronda 34104-3750 • (239)252-8141 • Fax:(239)252-2071 www.collierapprais er,com Received On: 12/3/2018 8:53:26 AM Misc Petition No: 2018-00207 It is important to remember that you are responsible for collecting valid evidence. Examples of valid evidence are: market data - purchases and sales of comparable properties within homogeneous areas of neighborhoods; proof of excessive physical deterioration or other factors within or outside the structure that adversely affects the value of the property; recent appraisal(s) of the property; zoning, other governmental or deed restrictions that limit use of the land. Should you have any questions regarding the information above, or would like to schedule an informal conference, please contact our office. Sincerely, Ii Abe Skinner, CFA Collier County Property Appraiser THE PROPERTY APPRAISER'S RESPONSIBILITIES' (1)To locate, identify, and accurately appraise all properties subject to ad valorem taxes; (2)To maintain property value roll equity; and (3)To process allowable exemptions. The Appraiser has NO jurisdiction or responsibility for district budgets, tax rates,special assessments or determining the amount of taxes you Day,The various taxing authorities,i.e.the County Government,City Governments,School Board and other taxing districts handle these matters.If you are concerned about the amount of your proposed taxes,you should call the taxing authorities listed on your Notice of Proposed Property Taxes. r Received On: 12/3/2018 8:53:26 AM Misc Petition No:ka.1 -00207 'ST EVEN R DAVIES low, SW 113TH PL APT D MIAMI FL 33176 I j I 0 / , ,, , 77/II// t 67 e>0/ i (,( 16;7fe) DC) 62-0106)ef) . 1/9 /: ,h/i r-,044 r F--6---- 17,1 rI-i u,.1 re( 4 , 7,,; ' 11_6 3 517C ill' e 74CK 1,4 f 1,''..4 0 tire50 C 7 ,, 1.6.7 :...---7 71* 1 t e:/:'( /1/16) ('''6-.1/4 ' ' Al-, - slo,, 4 7/ /4-;4'le //4 ////,,,/c/7,7,/ e/ e/ _,.,_ e.14-, , 14 I/ fr ' 4 7 f 6// (w) (0) Ge ._.21t4,6}. (-.- / c I, -./1/7/,r- • --1 et—pis /. 6 0, ,i( ....‘4-' 4 4 I-, /,--- /../0,446 57/7/-ie,(,:,7 • c/18/016)/1 —/- ih 10 i AwA-ec,/1(--r vi (.." A/7,4.6.r- -.7 .; ,/,Ant")it'.•0'1-- I ,.-•"7 c •-2- 1 i, 1,l/ea ,. ..v 7 ,,./4y:/ff..1 / 7 .-451/ 7/„, e / j ., b/)/ X7 A.-//f/e 5-/u / € 441 egle'c-Per / 42// , ed< ev`/ e /--1-Cr /Z.//t/ ''4 -:V:i1 /,--c,I e• y 6 77/ / i I) 41 1 4" (//4 / v 6'<'-' ( 7 v e 4€1 r V // 0 y/4 1 e---/ cla la -74')1 _,(74,r",--- 1€//e/'4,4 1 4 ,,/'--1...• _ a,/ 1, 5-• e //, //60,-( /14e/ 5.--../ lie A 4 ( 111 Received On: 12/3/2018 8: 3:26 AM(--,Misc Petition No,418-00207 c)( f/,'(77Zk.,. ...-- S 1 ,...,,,,S' .6,0 / 7,7 7 A/t,/ ,14,,//:4."C/ e /4 /4?4/ 1/4 4‘' /"l i y /(.-IiA e c- ,j Al A ' JAI fi s 41e, ^ 7 - 't 7' a /f e.z4ef /47, c. 1i i ki . l'i e-c. ,e ie'-' . ...___ 4.-,.;,. „ .{ -7,, , 4 c:( ,--; , 1 / Aid:, 71 ez' ex-4 e'''S -4' c:-- , 1 s(26/4.< 71/ct /4"`,<€..e - er7 4 1-:-,, 2 7",<,"-"," c /W/4 y 6/41 f e-62- .71/ ek i 1' / 7/ I/ l 5C;41) i • --- A-1 C/ , fi •, -- i'/ 'PO t ' ,'A' f 7,-- 7/// /7 ref ri ' 7 44, e, , , f--, "(,/, i ,-. ,, ( ne 41 ?-711/./1,-e- c.,"4"Ai- f(41 /Az '-i- 1 1 ii 4•17/ te /11-f ,t/ fc--- -., '? '' , 07,6, 7 c 7 . hieyy..,,,e,--,, i/,,,,4 /IA ,„c7.7,_<7 a q • 7/. / , <-0 ii C ,, --=1 (i .- ' 74,, , ri /X Received On: 12/3/2018 8:53:26 AM Misc Petition ,‘•:-..-2q18-00207 e 4 f, / el c ''-' L i 0 { /./ 7 • 7- h4e4' /4,f' /4:4,,e 4 ,I, 47 4./.' -7 44 / ,09. 14/ /11/. 9 /,(4 1,‘e-•-/ -77( i/1, 0% ? /r f-4,y 7 i 1 447 ,52 e l 47/,Al,..., 1 , 4, _/ ,,t /.„.„,,, / 77 i e ,, ,(6/(.. c (..) 79c/ .-- f-iti ____.– '1 7 ._ 1 IA61 a,,t/A ae4 , it I 6>ia vi AA t s, 7- 1--e7.,./rf f (4: 1 ' ,.,.- 1 A4 4 ' (''l t „t:;e, '(5,4, ((--„: „---- 1,.. 1. ,7-..•-,' ; f vtA /, / 1 -4 e 1 44w A i1141 d i/r' /..." ' ,14'1 (/4 L/ /0,/ /0/1/e//7/I6 sq 7"/, / 4,_ /4 6 /5 fly / 7 7 ei ,..' / 7 1 4,1 7 , T7 /„ K, 9/74 1 ei- • /4 id A1 e ut./ ti-67,4Af, Received.* : 12/3/2018 8:53:26 AM Misc Petition No: 2018-00207 Florida Department of Agriculture and Consumer Services Oz‘'Florida Forest Service WOO ADAM H.PUTNAM STATE FOREST USE PERMIT COMMISSIONER iCk PERMIT NO. I k Name of Individual/Group has permission to use the ei R. Z. E. Facilities and Lockione75' on p State Forest. from co, - to 6 ckft.A4 et‘/I 0-11 4-‹ Number in group AP 44X, Responsible Party t f (24 11 Name: Address: tC () i k'(,:k\ Pt_ iN Phone: Special arrangements or accommodations L.,e,L. kNird Vn (2-a Responsibility for damages: The person or group granted this permit will be responsible for any damages to the facilities and/or furnishings as a result of their use of these facnies. Use all State Forest lands and facilities at your own risk. Event/activity sponsor shall indemnify, defend, and hold harmless the State of Florida, Florida Department of Agriculture and Consumer Services,and the Florida Forest Service for any costs,damages,claims,liabilities,and judgments arising from acts or omissions of the event/activity sponsor in connection with the use of the state forest lands for said event/activity. 7 4 Z,-/e.e-t— 4/ 7 Responsible Party(Signature) Date 0 zo Forest Officer(Signature)Date FDACS-11228 Rev.08/13 Received On: 12/3/2018 8:53:26 AM M isc Petition No: 2018-00207 Steven R. Davies,C.F.E. Special Evaluation Rural Land Supervisor PropertyAppraisal Department Avc-)Real Estate Division 11 NW 1 Street • Suite 710 Miami, Florida 33128-1984 x73077- 11.3.- MIAMI•DE newPnliarnidade.gov www.miamidade.gov 6941kiFhche 7(::;" 5cR Received On: 12/3/2018 8:53:26 AM Misc ss.... ...N Petition No: 2018-00207 1 Zlt L'i 13 r'il 3' Cf' N-,,, c•-•:\' V' N., i 14t. 1::, 1/4.,„,‘,.\ •44. x.1 1 --- .,,'"•,,i. Al 44, NAJ 1,,..... -, In t.:, tk r.\\ Ks\ s„ r\ 47- 1\ 7—IN:\ tnr• A r• N CVNI ICHE 7-74./A 4 1 16Z.."-. 1 -- - L.-- 1 ill , 0 v`• ,"4. AP, jse 4• Received On: 12/3/2018 8:53:59 AM Misc Petition No:002O7 52-f, a i 67,4-/ 7;?Alt/ e rr em' .51-e,1c-d 0,4E- C 54 oill-6;2e)z./oe9e).6. 47. 771 asLireZ. 4. 1,4 z://0,` ti 1r Ap{ 44 ee, ea.17--e(%) vrel4:fr 7. Lk. 4 cp/• ' 7/ me z,-4 //,. /04,5 4iI/4 eli-t- ,e/c),(i j_a, /,,,cm d// ( ) 6'2) ez-4--jcz-; 71, A ../.f.44 04,4 .4 Z. .1 4-' 0 4.2.14/6 5711/74at;'1.: "X1 er-4-"t-- 128/1 /29 e.--- 1-447 6.4. )/ ,/-1 7 ..e.( 2- aJ 7 /4.( 7::: re2 ,#.4 17yl. ' A...: /4 ie 4 /4,9142'. -2-4.7,,e,e 7/ 6, 7/7-te___ ,dg 4 "// e 4 gr9-->ifiipf94 C/j/&t et 4.. % I/I4-t'°1-'4/€6) (-/ ‘/(4) AS-4/14Iv / O / WA 4,Ce4/e4.7 -7 <1' 4c./ is', 7/9e. 7 .49,, Ve-e_ 2 ( Ief - Pfl, les-dee/de 7le 766 ae,-e- /i.A)(1 --/ -- §a4,., Received On: 12/3/2018 8:53:59 AM Misc Petition No: 01 - 0207 d.9 e,774in- '/•,), .4..-te._ 7C (,/"...."/./ i( /1‘ 7-(-: /V4/• //(2)(c ) 4/c1 /e 677/- e /diLe' .&/P . / / x e>I.4.4 e'/6'045- it/e4it#A.- (eA.--t 47g 41-I o•-96?‘ ,Gi 4.4" • ,--X2 ,4 a(1 1 ix]/'/4 7/(ti. 4 eg4-ei 44 C.) 7 fry't 7C 4 4)0 5 6:4(76e4.5 /4 (S..See e e lilt' ‘ (714 445(.' z 7aiI 7/ 4 15 c) 42) 74 .. 2- A et 4 d - / f t ,4- 17 6.'7- //O C 4 i4 Ict.)2 e ( e5' J;.5-(,/ (tv a- 4De 44-e 7 4 i.t- ( Az v? 9/ // fr61$1/1(e;741ce ( ci t- 4 4 ri, (12.1 1. 4 5'e 5"/„;:t..4( el ,I4 4/e 6:'e e'‘1.- //;,,,c7•t- c,/ 2/("' de V ct-/7 kJ 1114-1"--- 12/7 /19 79--t.e5 i 1,,,e „,,f(,,,, Petition 78-00207ReceivedOn: 12/3/2018 8:53:59 AM Misc 1) 6774c, A- ( 61- / 44/ / c 4te . / ,7 / /.1 V / A / 4 ' /1///' a/ 7 . / x, 4 /-- / , ,,,/ e7( r A-4 c, C./' 7c_i_ /124 4/ ,K G(./7 e filf I e''', c,/ e7,„•- t-e( ZI 17/. I/A- 7,,c5/- Al(75:.(.'',-;1/rie--- • /(4'2 4-y ei-ti Z eV:0 i Ac' Al e- A-- Jet) C /e? 4 412----' lk rlez", Of e4 r7 19 t•eA- 79/4// 1 a -(---:' e A4- , 0 t- e•-- (•)e-e, (- e",-(- - 7,/;(-4 A ••(;e)/441 411 z/7 2,-,--,- 6)( / 4_ 7/ 7 iviry 74 1)--t- iv 4,y ilk,...) ae,, es- ilitarl A (-7 0-..--•••"'"-- Received On: 12/4/2018 9:12:54 AM Misc Petition No: 2018-00207 County of Collier CLERK OF THE CIRCUIT COURT 11 I [FR €0-1 3515 1A141.1011 IRI_1„SI E 102 Crystal K. Klarel k wont (owl P.O.BOX 4134144 ANTS.FIL 5411:1324 4PLES.1-1...3.11101-31144IvaulinTion,Illf • 10.,tioi.q 0( Inivi% um4,, December 4. 20 l8 Mr. Steven K. Flat tes 10401 SW 113th Place Apt D 1:1_ 33176 Dear Sir: ransmined herewith is the memo received front the VAB Legal Counsel for the Collier Count>, Value Adjustment Board for lax Year 2018 She has reNicwed the information that >on have submitted lo the V AB us a follow-up to sour hearing that %%as held on NON ember 5.21018 and the intOintal 14/11 ithin >our file. which includes the VAR Special Magistrate's written recommendation Itir Petition .2018-00207 As referenced in the memo. "In the event that a party is not satisfied with the outcome of a Value Adjuslment Hoard recommendation or final decision, said part:, mu> seek recourse in the Collier Count> Circuit Court. pursuant to the Florida Statutes and I Ittrida Administrant c Code - Please let us know if sou have art> further questions. Ver) trul> >ours. 11W.(14, 4-` 1427fh, 11( Patricia 1. Morgan, BMIt, Director Clerk' to the Collier Count) Value Acbustrrie-111 Board na: ures 1'hone- 12 34 I 252-2646 Fax- 12391252-2755 Website- w v..C:QilierClerk,c0111 Email- Collier-Clerk a collicrclerk.com Received On: 12/4/2018 9:12:54 AM Misc Petition No: 2018-00207 MENIORANI)UM h 1.1 t:-;131' yo, t tit II y t 4 ):-,11V, 1° it SUBJECT;v tIA s ih \R ) 1(10 1111 II) \(1, SPF r I %( lSJRlI R11 )7iiNtiAlt it DATE: 2:01,4 Below, please find a legal syn4,psts fut All 17IitiCil ' hr 'petitioner ir he I-Iv-petty appraiser's office P. O ') cr-tntests the OlitCiliTle Of their hearing to .0e.in or clitltv tlw tiiinrc VP)44/4. Atiptestrneni Brtard(NAB'",. i he Anhui. V:dile Adoistment Li 1LL.11'1H iti 11•-• ',Ili i 1.11 tyl,t1'.111,1 1.,I Fkrif ['Willi OM filed ,..t,1111 the ;disc ‘dfustrnent B./tard SprciAl Nidgb31,111% ATI "0.-111111 li'Li IP) cirplic,111,H 1,11,iiit110,0 if ,ippointed, they ettnipetent r,i 114.-.44 pcimoio and iiukt; r iii Ii inLiii.in Ii ih VAIIC toll-Ivor Board on the presented to licn1 1 he ‘'alut pitr5Luni Horitia 11,ot14. 1.1} fr411 b ori 41-H•prtividcii 1)0 tippomted Sitecul „Magiqrates kiithotti IlsArilig ‘<lk1111. :ilpursuant it, Honda Vilmintstratier (..de 1 2l) .9.01 1, the no, lot du thusitricni 1-1,9,4N1 rcvitw411 re-c'inirrivniiit4on= $.1 Ild I VI reornisurcanie.Iti tek.V4:1.1 1111:11 !MIA'S.% .110 1111111 1114. tfir lilt ,01111Ct V.11tit. 1t.1141,1rnevit Board affirm,. alai the 4.aint. ...-.4ripiwu 1Ili dir and lii triat ),,tIrrittu•trdner 0,ode finalized reeotiontriedatils.ii iNem:hied tht. ;due ‘deastitient ii.;tard and tin \_1i1t• lidr,,tmrtv 1 .iTI,I .1.4‘ their attornev, ott the rec.trd, whether Illy rcorctunrntliiiititt, 314: Jul 1,1 AllrblIA IIII II Ind.t I cd the ILnda V.Itrinitstrativr I„ode II )tice fur 6n. Value Board that the rrcomrhendatittn• are in coniplianee with Statutes and the II, rola Atithitiistrame I an.le, the 'Cahn. ‘ilt;Isttnen; Hoard mar arcer,t said recon-irnendarotn, A:- final drett.ions without A.115 further iltst LI ssittti 1r hear-11T Int irtler f in A it:"“Penmentlatittn 1,1 be in compliance Anil I It}EILIA SIA.1111CS Aral 111E' Iii'rt.!! \.dt1Lii1ItA1V4 0 idy, Ihrl 11111N1 1)11.14W 1111" 11 11)1 eAing, iI II U!II111 WI-I. Findings pt.fact oeiticif wt.tif 11,1 1-)e-ieriptit in of 4:11dvilt.t. 11T1,1,1414,,.1 be 'he 11-Artit!',.11 AVIS 41 ApphC--.1.111f11 1 It 1.111: t'14 11:`.1., I it 1..1"Ctii111110.. FA".41{11 'tittiCICTILV inking the presumption correctrees ,prittlmieen 411 1 link for vAlitc, 71; Pr,ii that the prestittyn,tel o iFrL ttu,.m w.1-• ctihcr rcutilc,i 1,4 1,ill 11. 1111. pr,opertt, ANtr.aNcr, anti ti AILICi Dr.crtrnion 01 witne-s.,e, atul te-t-titre tin.It AilV It .1(.1..1.111.AULA: $ of ttlir t .ught Rule or Statute tetcrence, It tircessan Received On: 12/4/2018 9:12:54 AM Misc Petition No: 2018-00207 r. 1).1, RicinAnd itfMI1in, If:i remand '0,417,4 teD.,021114.11dckl I I I/cilia/ of rdiel111 ritaiters where part) rails I.., appeal ;Ind tAil, 11.-pit id f..tr Abscrice ism reference l(i legal Atli,ice fruin Ii t° air' rner nir the Vtliie Arkai°,rrnenr Ritard, if advice was ihi anti/tir rendered I \n ibri-rat rcncc I I pill winaikin that ‘a..a, clit`11;1111,ryd I rpas..std tro iiii frit parry tf anight 1'(it ific alustinctir kit+aril a rcciarirmmianttn conratffi a& thuve trn13 11( a, t li,I1 c.militant Ault iht II i:id;i rd thriinv:rratp.c f'tkir Special May:prrates are rtittri upito hit heir knuwledgt he % 1nelas712ficait.i.-,, r mption. r it 1C1 pPtt7-, \II Special Innti VaIrJi; D' a'd tiii.c air° I'.. . uj1tIIl, f„,bk js-4tyn1-11,ILLF,s if Iit. pina.°!, titaNt thia burden ,if pr. cdt upro,41 LI parr,;:. ti c'. nut prevail. -her it 1,, Magi...F..1%1K did n III ihcr prtife,sionAL i .jun„ said parr, int, their unih 1 41 t. V II I IIt Ifist L YI1t', 1PL—An,1“..91 J1114 (WM R:4 i" .111L1 I IflIXI uiIt lu.iI I!) MAW. L1ii.0 iJljJj \11 tad Gait nit 1.c1Lees uiduct.1 Irsa., 1. 1 1111`• tilt' 11-111d helmIn the esti dui a pant is ii anstied with the outcome 14 1,ird tec,triune'kiwi'it,. hr titin deciston, said parr. mar: cik recfturc in the f 44licr otani, firruit (..h4t1„ 11 011,3tit i tht Honda SrAriiite, and Ili iritia Admirusiratire 1.i4de .secni cued hereliiiieliox It 1., Sin Mg)) ilur m that pArty purliic t 'II:Iii Circtin I[1,11 Jr40, 4.41X-11 part rd.t tin Icg..41 cimn-,r1 Horidi Statute Section 194 Olit thr ot flit Ii.ii rd h.,iII ht It Jr the propery, Apprat-cr th,A01.--i with tin tIceisirin (it ihr h.lard, hic ir ln ii' App4.-11 IIIc tlerisurn l‘k 0-11.1.11 41 I ICU' •ir lilt IN:III Olt' 11411 Yclang ru ate hidt a IN. fat pperiN apprA,ci Lit:turriltrieS andsliiinninveli a,..s.:erts in am Ii. ii pr,iceedirtti, rhar there irt 5pcillic C.,„trititunufial hr tAttit,17,- for Tecttic violanun ailininistrairre rules, an she deciqin iii the bfiard, etscipi that Walling beton Att,.1(irtn° ih1 pr,Tt rP, Appraiser i iii 'u.it 10) Ch:diellgt the iLi1u uI*Inv p.-trtion ilf the anslu1 II 11 ill- I.1 JII) dish enacted Act ht., ...tate; There it a vanancr trim the prupertv apprAi5e-r's. aF.se.i‘sed value in eXCeS5 Cif the follorw5rtg-, t i-ui t art.Anu: 11-1,01 c sfl1cn iI if SI lulla I Ur renjCni 5-4natier trinti iwa‘14-5,111S111 III I iL L II5=it I,Im Ill but inn Ill CCC s S.3iiii.,01)1 , -,-1purcent vAriarice him) am. iNst-,-sinent In LLc ii Ii Flirt nua in cx4.I.N% (if SI bullion, u r prrccni artAnt.r froth An‘ S I ITIUlu , diene is 411 hr thetI iru uIlcim1 appraiser ti the I)1.114rtillreir +if 1'4.cimk• that these VI 4IIS, A 1.1.11,1.7147111 Arad continuous viulatiiin it(the If tlit Liuiur ainuni,trAirkc ruk In tic alrie tilm.trixpt .tard in It durtNleinN. 1114' propern Appritbet hill ntorin thr departmcnt ii hrrst irnins i ihr ta ru ill for whiell ihr AiS.4.11.117,11 L7; made fhe department shall therriip(m mitrift: tit tk ii he lit lard whu u hall, within I d3V4 f)f this 1-polite:twin Ir. the dcpArtinent, 'cad the trflItuti f the board tri the derarrnactil NV1111,11 )11 the receipt of the tiectfliin hr the ITATIn-wiii, the depart tucnt !than nitufN du: ppliscrIN appt:tiser ref 114 deck,i(wl, rdauvc Pi further Received On: 12/4/2018 9:12:54 AM Misc Petition No: 2018-00207 Iidirtal proceedings, If The dellArrIllell!up t1 LtitrsilrArloti 11%31 u 1/11S1,14CIII A111.1 1,-£1111A1'111( Itil tj IS) t he 115[Celr of the Lr ' r Adnurusrrauvr rule, b ih bi'aid ,,ccurr,d, it ,,,lia`41 N41,1111, ii the ppipertx apprat-Al, who mot- theruin hnn till in ClICLIn aktat1 thx. sake ALhetzaIXIIS ii .ird h)r ittisinenev rylicP i pit,1131,11 lif th4: 'I die 14:4-41r atlinttu‘rrarive and tot a inAlulaiiiry mini),non lo it sr( du- lax 11,, iletcrmined lit I1LI1LLI pn n.ecaltEl.g. L Li, NI.311,11 11 111U1 LgIL4 ,ul r, !I 111 I k'd i a re,tth II an :Ivrea! riled pur,ivatlt t, Litt.; pAragrarili 1,41UCit AlEct4 (if Ch.1.9)!ee- Al I A rtlirl:Al I,I pri)pert% lit ink 1.17411-3.Ver 110-1 a ',any to iuch p tCtdjJtI cli uNparer sh.,t11 e (1i frnIT1 thi dait lit the final Icercion to tilt an a,non I ct1itI iichaltered or 1:Fungi:xi anictir p ruiui I,• 1')I 17 111:. anci ih pn)%'twig:1-(ft l'tt I sha)I nr,r Isar,cklch action 2: 'tin la xixaver rna linng an action 1(1 riiintt IAt a,essentni riir,iirirn l'eI I the CLIC1.111 CI.tlit pf'iciLd.mi chi1I Lieck n'n„ , and lift hurden(if p,riti I hi. II.1I I 11)1.11Afingth1. aCtil.11l. Florida Statute Section 194,034 Jirii 'Arid Prix cthuren. Knit-, I f lierc.11 iI itri ki,deri aggro xrai r Ir.ICH CI 01111+111W 11.1.% $11' her a,w,antlir Iii lift ni twill, llrI %IiIttI It 19 I I-1,rvgardlt-ss ot hcilicr III ot fro itarcd an aktP iii F011-rti3111 I°: Florida Sttit Section 194.171 ( trcult enirrt u have inlgithil 41 in TAx I the nryjnal IiirviAlicnini ti lit in all inaItcr, rtI.iIlIig r. 110 itii I.taIIii , VtAtl IC 1, 211 I h1 i.IiiIR when- ihe pt.ipt: 11K um.r1+7 Ilia! kLIIL 41:11.1 1/C WilkIi I IIC 1q1 I ,1 r 1 I 1:S I I I I 11 I II ,„..1`.i iii LIAW a3.1i:4-J1;111Q PIX:k1”.1.1:..1i. 11)...t[Ill Ii Y.:61) flt Fl JP lilt 141 Adr,i,1111111 hik,411,1 11 a pLt[h(,114 is i•-•• fIght 111. 1 it & huLla.iiinn it d r..r I at:won ii 11111 ,1 11.1\niar he hrought, ihe pactr 11311 pat I., the lv 111311 the 3111,v,411 01-1hr witch the lircri4wr Akin-tit, iii IIId Nth r(I IX Ming. I ht C1.1111:(it 1UC a reo.11-17 tnr ThC pavn &Ili md ih purirlpI shalt att. ct R211)1111)1. I A wirhstAndirtg rhe pr(ix.i,,;(ini of(-hint r I pavrrIv UI ii lilt I.IkeS r .1.1t/111-i . 1)c tint in rming n(i thi Wuc I hti itg(it an ai non plliStlAtIr It Iii u ,SCCI1,1"Pn h iii -u-pend AU priicedurc. It di iit lawspt,tIIuitI imp' lIIIfl it the :ictroli I, Pai tri ii II a ttt shall urn be deemed all 11131 the IAX %VW= dut' .111t1 irvitulnic tic right in hung a ntuel.,, acn,i a'• 'rc c d I 111 -111--,.errIon 2, In challcii.gc ',1.1r1.'h lax and ...eel, a tuf,itttl 5..; ACtI4111 ci)rlteSI A IA%filat 1-3.c nuttililtrittl, and inc; rich aim,in :,711,.111 hi di iii I unit-4, all :taws on air in p nr in I.-An- a F!‹1 the Acrinti i hr,itight, the It p.' ei Iiir Rod falth adnur., he <Ming,arc 11;nei datitiactr. r, I he rtkinarcmcnrc in" iit'clicrI I ii RI '5' are onsdia:Tiottal coun shall havc UtttLI ailet I i' Il IU liii 11- I fi h.i Ii 1117L.C(1111114; 21 anti tI h.sve ht iii ii I A LIIL1f1 ,11,11111,,c pundit nun of a thSe•Vkiien the tiniriA)er hi tailt,l 1,, I siviirth xxitl% the rcquiternenr,a: it .soliscrtnin Received On: 12/4/2018 9:12:54 AM Misc Petition No: 2018-00207 Florida Statute Section 14'4.181 arII r., .1 , orit I L tic plataliti tit EV, I Lilt J, I he taxpayer of tillIcf p4.1:10111:1.1(ItttlIfig it :Atte lax, the pI I1Ic t wlut I, he hrtrp,o•-ibly for tinder A If 4 reroui \Atli fuifl-0t1:4113k for the entire tal., p..witcnt riiNtrt-or I., A c.111rACt Anil ha's die wniten CC1119.111 111 the poperh owner, I the condominium as,,ocuinort, etNiprnifive axxociAnon, or horilerywnere iixsocianon 45 defined in s 721075 which Olt will, suliji-cI hi the' lbe ph arq)raii,..er puruant Tf! n 194 1110 2: lit an% CA:,C brought by the taxpayer it a-,iiortaii1) crime-ring the it—t-,-titent tit Aim per Teri% the county propen. apprai;t-r par t% defcriklant, In Atli.' eaqbrought by ilte pitmen-1; Apror,Iter pttr,itarr r 19 I P;6 11,, be parr)" tk.fendain In anv ea'A. 1.1-netit in ilk prripern arrp,r41,..er tioromn hip 19 1.1 1{1 hilL ‘,.ihic AdItt,tmcnt lar4I .--11.11.1 Ii thlAnt ICL ,aLk 111.121 1111(115 LIb thi c.1)1I,Li110'IL II MIA lax •10 pfikpvtl‘, i,c1,1 I.Ii LI Li alt.t it application!, tot (AA. deed,: thy lax 0,111i:our charged under the Ian' with collecting',tat:II 7.1,X hail be tht• deferulant 1In301 $011 involving a raN lic:r 111,411 An Iii valort'ill IAN tin TITI)114'111, the lax collt'cror charged under die law ‘vith collet-ring .4‘tIl) Leg iIiI hi di It R1I;IIII I I,P.STS 1."1' 1111.i .+1,1,lo III it appil iii arn 0,11(Tt In gcnt ri,1 Ii w 11n IA CAILI 111.7r1,111 [41 INC die path deientlant. ain -.1111 III '0,1101 111,,: tIst ,t11rnl 411 it the WI fit-Atte 1.1.74, 13S.CATtitICAtt, ui it deed bconle-Nted in du: gf,.ttild that it 0.41-1rAil to, rh `,'thu 4 nfln'irin 114 ciffictai if 'ha. -,Iacc goYernrnctit re4rothitili: Irti.veran xtrpervi,ti.n Iif thi Weal III. •4 b1,0.1(31 tAx shAll made a pary, tid-rtitiAcir S if -.rich Null iu ' iiIi 011 -RAI 114 lit1,1100 III I Lfl! uniat vit1.11 r I 91 UI or, when thu ection i.. irupplit hi- I nom Irirl C I i.urlr ...Ind the Ii L4 ii.r rhe tletenilani i int% ittlicer requeni tepresent lilt f.r.ctñci tn any- *nth 011 . pr.,cevdteig., tin' which I R I,r 4L 10.11 receive or,' *Minolta' comp, In aire uic Iii 1.111.17.11 01 any ,taltite of regulation t ,ii„, r 1/11r%4Ltril 1i Chap%'1, I'12 Pr,111(11,( 11°C. Ic tilfltr,0%11, 11Prt" 11111111r iftir%'1- ti PI4C14LI 1111N h i13.4Th 111.1.17,1rd Florida Administrative Code Section 121)-9.001(1) & (2)(p) • 'Taxpayer Rights in Value Adjustment _Board Pro g.V...1.1 I Ii.J itcithneht:, Fli.ritla concerning VALI Adi`,141T111:111 1/1Ara ptruccihire- 21 p I he nght I. httirc .II, Ii 11,111 ILL 1.ircuti court to appeal a eAltic ittlit,: IrTient board lei I tIP 1 ilt&ht.qL 1,,di,:11.11",,r114.0 l di 1tiCtkU4 III,t crnpriiin. ponabdirr asxesmnlent flit ter-v(11:4' TrArts.1,...7, I 1 i;: UI Ir. A Lich-it:11 ,,r rI,IMP -c i t prnalti Florida Administrative Code Sec,lion 121)-9.C15414)(1) - Petition; Form and Filing Fee, F.t.o.nrt who ri mi.in not. thrtsi+, rule ActigIn III Crictrit t(itin 11$ prtcr 1 1114. rtgiv 1,1 1-N-cocci:LI in LUCIA!! L hurl 4 Received On: 12/4/2018 9:12:54 AM Misc Petition No: 2018-00207 Florida Administrative Code Section 121)-9.Q19(7Xd) - Scheduling and Notice of a Hearing. Wiliiinit't it rrtiiiirctl I... V I1 1111 kiigili ..t 'Lint° :LO invrt-qtwatt. c.. t1iiLE 11.11...0 in cirL-nr: Florida Administrative Code Section 12D-9.031 Consilieration and Adoption of Recommended Decisions of Special Magistrates by Value Adjustment Boards in Administrative Reviews 1 rci nuitrialiard l 1L11. h4l LiElillil ttR L1LIIII, I" 1.IL l'4.1.14 2° arid 1'1 1.1.34, I Lil ina. lrt SILL11 1S Atid di 1),,a11.1 di..1.1111-1 n ttL 17111%11:11de Ii 1i ip it Ill ci-a-npluncs: MiCh S<..:11 I 4 i1 4ii 2: ..od 11;3 4'1 ' poD gurrivildcd ipccul rnagimraac: anti nia.. act upon the rti...inincnak.d kciin non', turiNcr LaruIJ. 1 the board In 1d hIrlIi4T licaring hi( stick ca.,Li-oLicratilm, h1hoard clerk notwc 1,tI Ii lwaring iu thc flattiL-7. kiit ts.,tice 11,f hearing bc ir. thc Natrc form a IN,and in ...Aria-co-lit 121) 1).019! 1-„k , but Includc items spelificd iii uh1-N.iraerkr-41-= ilitough 9,, (if duo sub-ection lite hoard r.rmitit.t whether Ihr rrrorrunt.ntivd do regturrint.tits •;,'Ilbf,t-C nm I and 111.4V rch i in In lard kgal conost.1 tin deterrtlinatino kdoptti in it rt-ciirnitiEnded LILA Incluth a rtAIL-\.. tri thc undrikiLy rco.rd hi: dt:Ivrisinws1II4 rc‘triltit lava the rt'gittrant...nt-F-: ot -E.ubscctifirt I zszvio . t. 1„LJ0.1,kb!ri ‘,11. hep a 113.1.1 Jt usion Ail:Al:I'd and n.11...11.,toi lip; 4wiLitt:- findl It hr hq)ard derermincs I hr i Tv4llt11111c11110 dil-1,11)11 I i r;11',1 i iII VIII I ii i j , LI WM- sulls,ection the boArd ,Itt11 hoard hal/ ruxiLly.,1 I1u dt ILa1 i:1•1:11Li icpti CIL•unsel t 14111110 furihcr acnon and than tal<L. Ii L- p Iicitafl Itir ;mrIu1IlILll1a filial (1rC111,41 In CI wriphA with ...11)-4.c.IP 1 I. I In. hoard mat dixt.L.! a TeCtIl riLigIF.tralv to product- .1 rtTorrinicnalcil LIct.frion that coi-iiphc, till bad ti, t nocr-4sarc.., ro.u.w mit thy enure rt m rd L I Ii hi rd ;hall rctain rortintc.ndrd i it miii i lid all rtt.& rd iii JCIlow undcr Iht, rah: non Florida Statute Section 194.301 Challenge to ad valorem, tax assessmcnl. 111 hi ,im t .1 IllthCiAl 4i-131,n Iii ',IIILIL t t An ad ...dorm ia asuggment of valuc, the property appraser',. aa3stticill i pit5urried correct if the appraiser proves I I l rti...rtrildt ratut- 14 the r‘itIrricc that thL assu.sina-nt 1,CLH atnt-cd at h c..iiiplvtng.with 93.Io ans oilwr applicahlt, ,Iatinq ir trtiturrnicsah tc-laung 11*.c I 1111C'A cape, Atui arc-arnctl ppraL,id ii -I &hini. rn.t.i .. rt-.t1 "tandards, it apprupriAtr I hp.a...-‘er, a taxpa% rhallyrtgr, an 3:,,C;vtill"ni Sv, ['Milled 1,1 cit-14117SIIL111(itt 111, 4d11.11,111COr hoard or otiort I i the apptopnateitc7,s tht. apprat‘a: ructluxl.Airi nuking tlx 1"hr aluc mit pr.Ipertv rnu.. t he dcrxrrron.rd by au appraisal riwthodolLigs du! cornplw. Math Ilic eturna mit 1640 I And pltlL %KJu.I1R aLctptcd appraisal practice.. I hr provIsic ins of tilt, sub.;ection prt-cmpt ant rmor Clh his that I1 Incringslent .0.1111 tht- ,ktibccnoti Received On: 12/4/2018 9:12:54 AM Misc Petition No: 2018-00207 2 In m admtinstrion.0 ir14.1d1C1.11 .4CF11,111 13) WILICII All ad 1111'1ft-en tax 1;m:smart-is 1.. challenged, she burden iq-prriof is on the parrs- iturming the challenge 0-14' ChalICIVc vi A,,,,;(.'4,;Cd vakIC i uf ihe priiperv, the parte mutating the challenge has thr holden in pr. mg he 111 t It;141411 raw,. tf 111C elltit71K1- iIiA7 1111 V4eLLS' INK'n m11 ivirryscul 111% :11,1 v1111 If ilii prfrt'1711' r hikinp Mtn acrothr any applicable huui oI annual tncrea L lflthi ...dile in the 'trope r 1 , 2 1)4'Cl. 110! teptChtill ii da=tiltictl UL V&EIIL III trill.litri ,tl dltt ul ilk rtulli.°111 it i 1w prirpero. required iii ht. ass.'e,.sed hatted 111 11.L,character or use;.st. A I, arhiirtrih based on apprai4 practice., 11111 arc differem from the .eppraNal practices gentrAth apt+, .1 u ilii rr inerni apprAlr I..4 ornrirahir properry evithin the •4 AM( 411141171 I111.. pArt., It.d1ctt'LlInv 11.'1 A iu 111 )1.114,4147, iti r4'111111VM1141 C't paragraph he. the picisamptron prim tkli.1 in not' IIs I Or Ch..lint', And thl: AiUL Ad1'3-,ILL34:111 1111:11'1.1 ur the tsok2r1 hal ch4.61341 the ASN177.7411i1:111 ii theft' L, 1.1.4111.15.1171.11, iAbMAIMAI eV51.1.1.11CL 11L .dui La lilt' fl.:Orird which cumulatively met t. the critena of 191,0I 1 1 and prinessiorialli. accepted Appraisal practices If the record Lack.,..; such evidence, the matter must he remanded to thr property Arpral,,er wiIiAppropnate directions from the value adm-rtment !ward or the your' iu rlic pp-per-iv apprer rtmss e.mph, xyith rho,..edirerlions. It the revrscd asse-,sment remand Is tulle nged, the procedures de;enhed Illrfa. eeni in apple id'i If the challenge i to the ciasgiscoton or ext gArri% of Ow propeny, there 1.; Ilit prvilintprirun {4 ci,t-rectrw,,-,. and the pain- 1ml:rating the ChAiicrIgc 11A, r,t-11 Inirdcr) ,4 pro ietrig In' a preponderant-4it the CV di no; tidal tin eLi licatli iii it tempt slAhaN A-4:1 Ied 111c property t4 111c1.1-1e1 Florida Statute Section 194.C34(2) In each 37...VC, CNCell it 111c cr3111111A1111 1q withdrawn Iry thr pr intoner tic Rk utriplausl is ACk11-01,6•41.„P,rd i rirrtcr h I Ii propero apprat,er, the v nine .ithu,nment board 'hall render A 11.:nicrn deelsifm 1..1! -0.11 h der.iulle, shall he bsued 1.101111 21 VA11:1111.31' day' after the i d.n the I,.lard ls 131 Li id, 19-1.1012. Thu di:Li-1,AL 114 thu k4tari.1111,1Ht Cistlt.Uri fitld1flglz isf Inc' rd C0114710-411 irt-: 4 if Liv And for upholding i r overturntng thy ekterrrithaston it the propert‘ apprafscr 1 wiling., of fact must he Wised 1111 A111111144'41 e1'3411'11C4! .11r A Ici1114741,,11, It A 7i/LIA,11 mag,iitate ii keen appointed, the recommendations in'I he s pcti.LI inagay.itatL slut.] In ba the Iviark1 l'kt^ clerk, lip, 1,,,uallwr iNt a dcuiAl)in. hail, (41 A It the ricpannictit it Rvviluw. fli stili tacit t.ilcric C I iiiJ ate plfilpyrtt appraa=et 4 the decision tti the 1).oard ITiis nontleauort shall be h., inst-c lass 111111 4$r he electronic meant it *C1C3:13-11 hi. Flu i ( 0,e1 ton the tinginalls 'dud peiltiuti I I follic,ted In the I parr-4en, ruf Reveniu, the clerk shall term kit it, the department t cop% of the decision or in ,II !ire.1 AflIng 10 the Um. 1it1pACI Iii 111c tiaditki,1- and if the hoeid AI. described in c 11 11,1 sV- in lilt 111,11111f1 and ft win trs.v.aysto-i Florida Statute Section 194.035(1) 111 ç ittliTle'• having A poi-mil:1min ii twice I Lan '5,1A Hi. he board ha1IApp Ant pecia1 triagyorares tart he porpow 'It laktug icsiiint,in and matigity recommenclaiiisn, III thi 111 lard, %.0aiLli cuttirtimendAtion.t the- tit ord iiiv act tIni in without Inedwr huartrw srwcta) treagistrare; nue not he elected or Arp01141111 iilju:i.alm ur cimililu ecs II 1he county bur shall he 5c1crtvil Iron, I141 I it Received On: 12/4/2018 9:12:54 AM Misc Petition No: 2018-00207 those t1u4hh4tI td RIIhuI .hto arc wilhrw, too .t i- aoro spioct r oho-. I'rnirlo 1,44,4,% And tki rd it appointed tittle:la's of a thxttlg tutt,a.licatarn or ) hr -otAtr mil not Niro.Lr spcciAt maglitrAfcs. 111.4.° ilea. 4 Ft the hoard haII Asmoialls ttorits :ouch inths 44111.114 thcir lorroteis-aiwal hosso-oo lu makr kni ra.fl to thrill thx, opt-oo ortunirte,, to o o,crce a .4rcit,41 tnap3srtatc- rtoLi-o1 I he 4parinientiii Roc-nue shall proyidt .1 L t y1,1.1111411 Npit-1,1) ITIV-IiiiRta'S Lit;ft% iroli1111," 111: [if 5.,illitt or less Iii eitpropri,ini,n, ih dt1irrnuir IiIl rvimhttric ci onnnrs Wlrh 11011111,1710.1/ of -5,100 tit lae.tiocrots Made 1(t ,Pci il iiij LI ru 1rIUrIILl kir 4i,44, picrixtosk o it taking testimony and lit.okutg rco.r onotnunditi,owl to, thc alns: adior,niocid l, rd purhuant too o .1 4c ciciurtriarni elqabLI1 reasiatuble range for RAVMC-1117 pCt c:Foc Li.i pccialILL tt,Utbaicd or, udi pain-x-111's in other counties Kew:tests tilt reimbursement of payments ,,iit,oalc ihi ro: shrill be 111,1164 ol rhe counts I the total of all rckluesis for reimbursement in All% kcal cct.1.-ds the amount wow. All CI sILAU 1i rorisnitcil accorklirrgls II,i counts 14.41'444g .4 pooyozIrivrn 6,ill S .,11 .1.It, .119,41.1i ;11..1 iii magistrate 141 11C.Ir ilk'Ot$1/1, ths; p4.1son it If ilt.N,%111', 4011h.J ii heal pennons lit.t III tilt Atittk,Csaleall blur.] on rhe atto,rnes appokicatcdEu ads-lc the ccultic as:110,0111cm Nutd hall tread Ilic It%uning ptovided puraitant to subsection 44-kirdlcss o if whether the pctso,n wtouldotherivise be tivuted 1,4 aRend, but shall epst las required to pat the nui n fee specified in SkthIccti,,n special ntat.r.i.ztrAtt appointed to hear Issues flit eNef71111,1n, da,-rhr And drrcrrturrono$i . kit .1 I Itroyr risr,hcFship. Change elf trwcwrdnit or oini oil, or a go.441thing impn,svilisont lw etirtvt -d1.1.11 ht i iticnslwr 411hit Florida Bat with no leas than 5 veal's' experience in the tt4 Of ad valorem tatraucni A special nwstrate appointed tii beat L'....hUtr., regardtng the '. Jia[PM u tc.11 d':-1:Itt* lull 1w a state t.rnticd Teal c-tale appraiser with not less than 5 vears' experience in real property valuation :\ special magistrate appointed to hear Issues regarding ihe rah FATII stic,t 13trgibk pkISIN1141 properly shall he a kik'.1,011,1f 111,43r1bel 44;4 rumnrudly arrogrirtord ApprAker'., organization with null less thAil 5 ',Tars.' ellhertvalLe In I:111. 11de rery onal pro qier1^, a hla Tot I LAI II I.I ! r T:LFL 114't'd rcs:414151 I ot thr C.,iiirit Lit sa.IIii Ii lie Iof 41o,' -eV)eh. t +pet 1,11 nui. Ir,iIe MAN it• 1,1,r-est:in i [ Ion before the hi iard iii .4111' ri year durnig which he lg =he has sen'ed that bit,ard AF. a -polar rriagi,othirc liefore appointing Aspecial magistrate, a value adjustment board shall verify the special rrupsitair's qualification% The value taliustritent board 'hall el1.11D, 11'1AI tIn o Itla1.t,tiale4 t, bated NOILA oorkr.11 the experience and 9144.111liratioto1, oit thc 'pi .rol IT II il F Ii iJ t, not 11404x:sittd bs ikr pro Tuns aptirapour hlie 1144131 ritaghtratc llAat L WAIL I, and ilt51111:11:11 114.:'4.tl e Al.] iv:tummy and, in recianimen‘latiotis 10 ilie",alue a-i.lrusament board. shall include proposed findings of fact. concluismins iii Int.', and St-AS(41AF for upholding or (ceerturning the deli'mnrianon ti rhc property- appraiser I Ile cscperi.‘c if hcarirro be Iure And a IIV H It tiil thio-t,ratc h,'111 he hurtie tlYr<u fifths hy tin- hoard o coUnt1 14M11111.,‘P ITi1 And iWI. lit th, tr. illy m.+,1)44 hi orit hen ar101 11111, *IWCIA1 inigils r.1 tt If Vehcu e lIcJuJIL -114.1.1:11 ftlAgt..,1 atc irpccte heanawa, ih Ii. :11"..3 IhI kt&rtl allufin.-1., mid the bows., clerk mak not consider the dootif a.n14,ont Lir percentage: Ii 1ity reductions recommended by am special magnum(' in the current year ii Iii an previous LI C ltd :i I1 r ...00:hrroottral Received On: 12/4/20 18 9:31:09 AM Misc Petition No: 2018-0027 f 7 e e leo' e 2A z Received On: 12/4/2018 9:31:09 AM Misc Petition No: 2018-00207 ITEM 3B Suarez Patricia L. Morgan From: Law Office of Holly E. Cosby, PA <holly@cosbylaw.com> Sent: Tuesday, October 30, 2018 9:48 AM To: Patricia L. Morgan Subject: FW: VAB Collier 2018 1024/ Marta Suarez Trust VAB presentation for 1927 Crayton Road Attachments: image003.png; 2018 VAB instructions103018.JPG FYI —this still hasn't died. There is nothing further that needs to be done at this point, but I am forwarding this to you for your records and for the final meeting. HOLLY E. COSBY LAW OFFICE OF HOLLY E. COSBY, P.A. 602 CENTER ROAD FORT MYERS, FLORIDA 33907 239) 931-0006 239) 418-0006 (FAx) This electronic message transmission and any associated files and/or attachments contains information from the Law Office of Holly E. Cosby, P.A. that is considered confidential or privileged. The information is intended solely for the recipient and use by any other party is not authorized. If you are not the intended recipient, be aware that any disclosure, copying, distribution or use of the contents of this information is prohibited. If you have received this electronic transmission in error, please permanently delete this information and notify me immediately by telephone (239-931-0006), or by electronic mail (hollya,cosbylaw.com). Additionally, however, Florida has a very broad Public Records Law. Most written communications to or from State and Local Officials regarding State or Local business are public records available to the public and media upon request. Your email communications may therefore be subject to public disclosure. Thank you. From: Carl Suarez<csuarez479@gmail.com> Sent: Tuesday, October 30, 2018 8:44 AM To: Steve Keller<Steve.Keller@floridarevenue.com> Cc:Jeep Quinby<cquinby@collierappraiser.com>; holly@cosbylaw.com Subject: Re: VAB Collier 2018 1024/ Marta Suarez Trust VAB presentation for 1927 Crayton Road Mr. Keller, I checked the website and could not find a current link to the brochure the property appraiser mailed out. I can clearly state that this year's property appraiser brochure that they mailed out to everyone with the vab instructions did have that language in it. Attached is a scanned copy for your review. Best Regards, Carl Suarez On Mon, Oct 29, 2018 at 5:26 PM Steve Keller<Steve.Keller@floridarevenue.com>wrote: To: Carl Suarez csuarez479@igmail.com 1 Cc: Clyde C Quinby cquinby©collierappraiser.com Law Office of Holly E. Cosby, PA holly@cosbylaw.com Dear Mr. Suarez: Mr. Quinby followed up most recently in response to our further correspondence about the issue you raised previously in your March 5, 2018 email. In that email you described a 40% land price premium within the appraisal methodology used by the property appraiser for 2017 for one side of the street verses another. We understand from Mr. Quinby's email and your email that you have filed a 2018 VAB petition. In his email September 10, 2018, copy attached, he indicated we could contact him directly for any further information or supporting documents. We believe that the VAB petition process is the proper course at this time and will wait until that process has finished. While such a petition is pending we are not able to respond to issues potentially in the petition such as the appraisal issue you raised. Regarding the issue you raised about use of comparable assessments we responded in the email dated April 25, 2018 responding to your email of April 22, 2018, in which you mentioned "the issue of the appointed magistrate and property appraiser saying that you can't use the property appraiser's property valuations against them in your arguments at VAB." We specifically called that issue to the attention of the property appraiser and VAB attorney in that email. The VAB attorney responded by email the same day she was aware of the applicable legal principles that we referenced. We also recently checked the property appraiser's website for the information and did not find that there. Sincerely, 2 Stephen J. Keller Chief Assistant General Counsel Property Tax Oversight Section Office of General Counsel Department of Revenue 850 617 8347 email encryption status [unsecure]; signifies: not encrypted original email From: Carl Suarez [mailto:csuarez479@gmail.com] Sent: Monday, October 22, 2018 2:55 PM To: Steve Keller<Steve.KellerPfloridarevenue.com>;Trenton Muntz<muntz.trentonPflsenate.gov>; Kathleen C. Passidomo<passidomo.kathleen.web@flsenate.gov>; Present, Bryan <present.bryan@flsenate.gov> Subject: Fwd: Marta Suarez Trust VAB presentation for 1927 Crayton Road Hello Mr. Keller, Not sure where you are on your investigation and report. Attached are the presentation details for my upcoming VAB hearing on 11/19. As you can see from my presentation,the errors as a result of the property appraiser's practices are very significant. The end result of turning a blind eye to such errors and practices is to make a farce out of the process and invites fraud. The VAB process is currently fraught with conflict of interest issues such as allowing Land Use Attorneys with commercial clients on the VAB board. The result is the a process that has evolved to serve the government and not citizens. I have a gone to a significant effort to explain the problem to hopefully improve the process in the future. I hope you will soon take action to correct these issues. Thank you. Best Regards, Carl Suarez 3 Forwarded message From: Carl Suarez<csuarez479@gmail.com> Date: Mon, Oct 22, 2018 at 2:31 PM Subject: Marta Suarez Trust VAB presentation for 1927 Crayton Road To: <vab@collierappraiser.com>,<vabclerk@collierclerk.com> To Whom It May Concern, Attached is my VAB presentation letter and attachments for our VAB presentation scheduled on 11/19/18 from 9-11am for 1927 Crayton Road. Regards, Carl Carl W. Suarez Realtor® Sun Realty 239-777-7100 Carl W. Suarez Realtor Sun Realty 239-777-7100 NOTIFICATION TO RECIPIENTS: The subject line of this email may indicate that this email has been sent unsecure. This is a default setting which in no way indicates that this communication is unsafe, but rather that the email has been sent unencrypted in clear text form. Revenue does provide secure email exchange. Please contact us if you need to exchange confidential information electronically. If you have received this email in error, please notify us immediately by return email. If you receive a Florida Department of Revenue communication that contains personal or confidential information, and you are not the 4 intended recipient, you are prohibited from using the information in any way.All record of any such communication electronic or otherwise) should be destroyed in its entirety. Cautions on corresponding with Revenue by email: Under Florida law, emails received by a state agency are public records. Both the message and the email address it was sent from (excepting any information that is exempt from disclosure under state law) may be released in response to a public records request. Internet email is not secure and may be viewed by someone other than the person you send it to. Please do not include your social security number, federal employer identification number, or other sensitive information in an email to us. Carl W. Suarez Realtor Sun Realty 239-777-7100 5 VALUATION APPEALS r°est file t Year If after conferring with one of our appraisers you believe our f sis, Year.estimate of market value, as of January 1, is higher than l ,,. January you believe the market value to be, we encourage you to file 411Ption, a petition with the Value Adjustment Board (VAB), Petition r tion Will forms are available at our office. The deadline for filing a oere _, ta .,. ifprinted on the TRIM Notice. The film fee is 15 creases Y for petition is g origin / per property. ver, We t forget THE VALUE ADJUSTMENT BOARD tax bill.mases The Value Adjustment Board (VAB) is created byState law ere, r office and will be comprised of two County Commission members w lr" mt on an and one County School Board member. In addition, a private the citizen with homestead exemption will be appointed by the Stay County and a commercial property owner with a business in Collier will be appointed by the School Board to serveIn, ts the ditional on the VAB. This board will select a Special Magistrate to Samcreasagehearyourcase. lie es Mice of Same MAKING A CASE Can you receive a reduction before the VAB? Yes, if you can prove that your estimate of market value is lower than Increases the estimate of market value arrived at by the Property to the Appr x .:--To--be six es ;- .: .. .yt_ - w. - .. is + salified based on facts, not generalities. Evidence acompa?a• e if yoursaes not assessments, should be presented. appeal 2Increases seating However, if you base your case onon hardship, such ar filing as living on a fixed income or an inability to pay higher taxes, the unfortunate answer will be `°N )". Furthermore, neither MAILING the fact your value increased nor the amount of increase from one year to the next is a basis for reducing this year's All mailing aress been value. Each year's values and/or assessments stand alone, writing and directeddhit( e year Keep in mind the VAB does not set the millage rate and has please remember to ption. no jurisdiction over taxes. The Special Magistrate will make signature, legal decri uction a decision based on the evidence provided by the petitioner personal grope t i your and the Property Appraiser relative to "Market Value" or 8ived whether to grant an exemption. Patricia L. Morgan From: Law Office of Holly E. Cosby, PA <holly@cosbylaw.com> Sent: Tuesday, October 30, 2018 10:01 AM To: Patricia L. Morgan Subject: FW:VAB Collier 2018 1024/ Marta Suarez Trust VAB presentation for 1927 Crayton Road Attachments: VAB Collier 2018 0910 interb346.eml.doc This is the one from the DOR, the other one was from Mr. Suarez. HOLLY E. COSBY LAW OFFICE OF HOLLY E. COSBY, P.A. 602 CENTER ROAD FORT MYERS, FLORIDA 33907 239) 931-0006 239) 418-0006 (FAx) This electronic message transmission and any associated files and/or attachments contains information from the Law Office of Holly E. Cosby, P.A. that is considered confidential or privileged. The information is intended solely for the recipient and use by any other party is not authorized. If you are not the intended recipient, be aware that any disclosure, copying, distribution or use of the contents of this information is prohibited. If you have received this electronic transmission in error, please permanently delete this information and notify me immediately by telephone (239-931-0006), or by electronic mail (hollyCa cosbylaw.com). Additionally, however, Florida has a very broad Public Records Law. Most written communications to or from State and Local Officials regarding State or Local business are public records available to the public and media upon request. Your email communications may therefore be subject to public disclosure. Thank you. From: Steve Keller<Steve.Keller@floridarevenue.com> Sent: Monday, October 29, 2018 5:27 PM To: csuarez479@gmail.com Cc: cquinby@collierappraiser.com; holly@cosbylaw.com Subject:VAB Collier 2018 1024/ Marta Suarez Trust VAB presentation for 1927 Crayton Road To: Carl Suarez csuarez479@igmail.com Cc: Clyde C Quinby cquinby@&collierappraiser.com Law Office of Holly E. Cosby, PA holly©cosbylaw.com Dear Mr. Suarez: Mr. Quinby followed up most recently in response to our further correspondence about the issue you raised previously in your March 5, 2018 email. In that email you described a 40% land price premium within the appraisal methodology used by the property appraiser for 2017 for one side of the street verses another. We understand from Mr. Quinby's email and your email that you have filed a 2018 VAB petition. In his email September 10, 2018, copy attached, he indicated we could contact him directly for any further information or supporting documents. 1 We believe that the VAB petition process is the proper course at this time and will wait until that process has finished. While such a petition is pending we are not able to respond to issues potentially in the petition such as the appraisal issue you raised. Regarding the issue you raised about use of comparable assessments we responded in the email dated April 25, 2018 responding to your email of April 22, 2018, in which you mentioned "the issue of the appointed magistrate and property appraiser saying that you can't use the property appraiser's property valuations against them in your arguments at VAB." We specifically called that issue to the attention of the property appraiser and VAB attorney in that email. The VAB attorney responded by email the same day she was aware of the applicable legal principles that we referenced. We also recently checked the property appraiser's website for the information and did not find that there. Sincerely, Stephen J. Keller ird I Chief Assistant General CounseltPropertyTaxOversightSection R Office of General Counsel Department of Revenue 850 617 8347 FLORIDA email encryption status [unsecure]; signifies: not encrypted original email From: Carl Suarez [mailto:csuarez479@gmail.com] Sent: Monday, October 22, 2018 2:55 PM To: Steve Keller<Steve.Keller@floridarevenue.com>;Trenton Muntz<muntz.trenton@flsenate.gov>; Kathleen C. Passidomo <passidomo.kathleen.webCc@flsenate.gov>; Present, Bryan <present.bryan(a@flsenate.gov> Subject: Fwd: Marta Suarez Trust VAB presentation for 1927 Crayton Road Hello Mr. Keller, Not sure where you are on your investigation and report. Attached are the presentation details for my upcoming VAB hearing on 11/19. As you can see from my presentation, the errors as a result of the property appraiser's practices are very significant. The end result of turning a blind eye to such errors and practices is to make a farce out of the process and invites fraud. The VAB process is currently fraught with conflict of interest issues such as allowing Land Use Attorneys with commercial clients on the VAB board. The result is the a process that has evolved to serve the government and not citizens. I have a gone to a significant effort to explain the problem to hopefully improve the process in the future. I hope you will soon take action to correct these issues. Thank you. Best Regards, Carl Suarez Forwarded message From: Carl Suarez<csuarez479@gmail.com> Date: Mon, Oct 22, 2018 at 2:31 PM 2 Subject: Marta Suarez Trust VAB presentation for 1927 Crayton Road To: <vab@collierappraiser.com>,<vabclerk@collierclerk.com> To Whom It May Concern, Attached is my VAB presentation letter and attachments for our VAB presentation scheduled on 11/19/18 from 9-11am for 1927 Crayton Road. Regards, Carl Carl W. Suarez Realtor Sun Realty 239-777-7100 Carl W. Suarez Realtor Sun Realty 239-777-7100 NOTIFICATION TO RECIPIENTS: The subject line of this email may indicate that this email has been sent unsecure. This is a default setting which in no way indicates that this communication is unsafe, but rather that the email has been sent unencrypted in clear text form. Revenue does provide secure email exchange. Please contact us if you need to exchange confidential information electronically. If you have received this email in error, please notify us immediately by return email. If you receive a Florida Department of Revenue communication that contains personal or confidential information, and you are not the intended recipient, you are prohibited from using the information in any way. All record of any such communication (electronic or otherwise) should be destroyed in its entirety. Cautions on corresponding with Revenue by email: Under Florida law, emails received by a state agency are public records. Both the message and the email address it was sent from (excepting any information that is exempt from disclosure under state law) may be released in response to a public records request. Internet email is not secure and may be viewed by someone other than the person you send it to. Please do not include your social security number, federal employer identification number, or other sensitive information in an email to us. 3 From: Clyde C Quinby [mailto:cquinby@collierappraiser.com] Sent: Monday, September 10, 2018 5:12 PM To: Steve Keller<Steve.Keller@floridarevenue.com> Cc: Clyde C. (Jeep) Quinby III <cquinby@collierappraiser.com> Subject: Suarez Stephen J. Keller Chief Assistant General Counsel Property Tax Oversight Section Office of General Counsel Department of Revenue RE: Carl Suarez In reference to the above taxpayer please be guided by the following statements. I have known Mr. Suarez since the mid 70's. When I started at the CCPA office in 2012, Mr. Suarez had been a prior TRIM caller and continues to be a regular TRIM caller. In fact this is the first time Mr. Suarez has filed a VAB petition on behalf of his mother's trust located at 1927 Crayton Road, Naples, Florida 34102. The following four items were areas of concern of Mr. Suarez. 1) Denial of Public information requests 2) Violation of FL law by not following FL mass appraisal standards for documentation. 3) Changing effective property dimensions of properties without a survey (again possibly a violation of FL law requiring they follow standard FL appraisal practices). 4) Random and inaccessible property building valuation methodology changes (potential violation similar in nature to point 2 & 3 above). Last year he came into the office and met with myself and two other appraisers. In addition phone calls and emails have been exchanged over the years. Items such as property cards, sales maps, or even an explanation of what he calls "vectoring" have been exchanged but not limited to last year. As a matter of fact I keep a file on every property owner I have made contact with and needless to say his file is one of the largest. We encourage the taxpayers to call our office and discuss their differences and/or have an informal conference. The family property has been valued fairly and justly. The CCPA has a system in place that appraises each property based upon a set of criteria unique to each area and a system that is consistently applied across the County. When errors are made and assessments are discovered to be incorrect a change is either made or the property owner has an opportunity to petition for a change. At last, Mr. Suarez has made a decision we can agree on by filing a petition. Please don't hesitate to contact me directly if you need any further information or supporting documents. Have a wonderful week as we are winding down our last week of TRIM. 1 Clyde 'Jeep" C. Quinby, III,CFE Director of Land Department State-Certified General Real Estate Appraiser RZ2093 Representing Abe Skinner, CFA Collier County Property Appraiser 239.25 2.8162 PHONE 239.252.8834 FAX cquinby@collieraDpraiser.com www.collierappraiser.com 2 DECISION OF THE VALUE ADJUSTMENT BOARD DR-485V R. 01/ 17 VALUE PETITION Rule 12D-16.0 02 F.A.C. FLORIDA Collier County Eff.01/17 The actions below were taken on your petition. These actions are a recommendation only, not final These actions are a final decision of the VAB If you are not satisfied after you are notified of the final decision of the VAB, you have the right to file a lawsuit in circuit court to further contest your assessment. (See sections 193.155(8)(1), 194.036, 194.171(2), 196.151, and 197.2425, Florida Statutes.) Petition # 2018-00167 Parcel ID 12782360001 Petitioner name MARTA SUAREZ R/L TRUST Property 1927 CRAYTON RD The petitioner is: 0 taxpayer of record taxpayer's agent address other, explain: NAPLES, FL 34102 Decision Summary Denied your petition RI Granted your petition Granted your petition in part Value Value from Before Board Action After Board Lines 1 and 4 must be completed TRIM Notice Value presented by property appraiser ActionRule12D-9.025(10), F.A.C. 1. Just value, required 1,153,594.00 1,153,594.00 850,000.00 2. Assessed or classified use value,* if applicable 810,227.00 810,227.00 810,227.00 3. Exempt value,* enter"0" if none 0.00 0.00 0.00 4. Taxable value,* required 810,227.00 810,227.00 810,227.00 AII values entered should be county taxable values.School and other taxing authority values may differ. (Section 196.031(7), F.S.) Reasons for Decision Fill-in fields will expand or add pages, as needed. Findings of Fact See Attached) Conclusions of Law See Attached) Recommended Decision of Special Magistrate Finding and conclusions above are recommendations. Scott Watson Scott Watson 12/03/2018 Signature,special magistrate Print name Date Crystal K. Kinzel, Clerk Crystal K. Kinzel, Clerk 12/06/2018 Signature,VAB clerk or special representative Print name Date If this is a recommended decision, the board will consider the recommended decision on at Address If the line above is blank, the board does not yet know the date, time, and place when the recommended decision will be considered. To find the information, please call 239-252-8399 or visit our web site at https://www.collierclerk.com/axiaw Final Decision of the Value Adjustment Board Signature,chair,value adjustment board Print name Date of decision Signature,VAB clerk or representative Print name Date mailed to parties 2018-00167 Page 1 of 4 Findings of Fact for Petition 2018-00167: ATTENDEES: The Collier County Property Appraiser's Office (PAO) was represented by Mr. Dennis Staruch, Mr. Jeep Quinby, Mr. Chris Woolsey, Esq. [PAO's legal counsel] & Ms. Jenny Blaje, & Ms. Maryanne Greger. The Petitioner (PET) was represented by Mr. Carl Suarez. PROPERTY IDENTIFICATION/TYPE: The subject is a 1-story single family home built in 1964, yet (due to renovations) the PAO gives it an effective date of 33 years (i.e. year 1985 construction). The street address is 1927 Crayton Road in Naples. The subject has a living area of 1,666 SF, and an adjusted building size of 2,1644 SF situated upon a site 0.37 acres. The subject's interior lot is not on the water. PRIOR SALE OF THE SUBJECT: The subject has not sold in more than 30 years. PAO TESTIMONY/EVIDENCE: The PAO submitted two traditional approaches (Cost Approach & Sales Comparison Approach) to value to support the contested just value of 1,153,594. The PAO also provided the subject's plat map, aerial photo, location map, ground level photos, building sketch, improved sales/land sales map, land sale grid, improved sales grids (12 total sales), & back-up photos/sketches for the various improved sales. It is noted that the PAO did not provide Marshall Valuation support for his Cost Approach inputs. All of the PRO's evidence submitted is relevant to this hearing and class of property. In the Cost Approach, the PAO estimated land value at $12,000/front feet X 100 FF X 1.02 depth factor, or $1,224,000. That land value is based upon 3 land sales in close proximity to the subject during 2017. It appears that Land Sale #1 ($11,270/FF) is the best & most comparable, given it is also on the subject's higher traffic flow street like the subject'. Those land sales provide a range in $/FF indicators from $11,270-$12,374. The PAO also considers site improvements of$0 (zero), and impact fees of$0 (zero), and a depreciated building value of$72,394. The PAO does NOT provide back-up improvement cost information from Marshall Valuation. The PAO concludes a final Cost Approach value indication of$1,296,394. Given the most comparable land sale 1), the PAO's Cost Approach conclusion appears about $75,000 high, yet still generally supportive of the assessment of$1,153,594. In the Sales Comparison Approach, the PAO presents 12 improved sales from 2017. I give no weight to Sales 2, 4 & 7, given these are much newer homes built in 2016-17. The remaining 7 sales do adjust out within reason to support the subject's assessment, yet the magnitude of some of the PAO's adjustments appear questionable. The PAO does establish the presumption of correctness via the valuation approaches presented. PAO's Rebuttal Evidence: The PAO did present rebuttal evidence consisting of land & building assessment breakdowns for his 3 land sales and all of the PAO's improved sales. PET TESTIMONY/EVIDENCE: The Petitioner (PET) did attend the hearing and did submit evidence into the record. The PET submitted a cover letter, chart of sales on Crayton Road, and chart of assessed values on Crayton Road (between Springline and Rudder Road), plat map showing sales in very close proximity to the subject. The PET argues properties on the west side of Crayton Road (like the subject) are assessed greater than the east side of Crayton Road. The PET is requesting a just value of$850,000 (i.e. 2018-00167 Page 2 of 4 1M X 85%). To a large extent, the PET is comparing assessments (as well as sales) in close proximity to the subject. Some of the assessment disparities could have been due to imperfect survey information for many lot sizes in the vicinity. The PET also argues the PAO used large 'east vs. west' (i.e. east or west of Crayton Road) valuation groups, and many properties (like the subject) on the west side of Crayton should not be any different than similar size lots directly across the street on the east side, given (the PET argues) the market would not realize such a difference. RULING: Given the PET provides very recent sales and assessment information along Crayton Road in extremely close proximity (within a block) of the subject, it appears the PET's assertions are justified and the PAO's methodology of assessment groups (i.e. east vs. west ON Crayton Road) do not appear to be supported by market evidence. I given weight to a $1.1M interior east side lot sale in 10/2016 for $1.1M (then demolished), 1.16M east side sale on corner in 6/2016 (then demolished), and virtually identical interior lot on east side directly across the street from the subject that sold 1/16/2018 for 1M, which is the best sale. This is highly compelling and justifies a substantial reduction. It is recommended the subject's just value be reduced to $850,000 (i.e. $1M X 85%). While it is understandable and reasonable that certain areas or groups of homes/ lots can tend to trend together in value over time, the PAO should be careful to when strictly considering a reasonably busy street as a dividing line. It may well be far more reasonable to assume & expect properties on both sides of that busier street to have value trend expectations that are the same (or extremely similar due to the exact same traffic counts), yet lots behind those fronting the busier artery to be different for other locational reasons. While it does not appear there was an intentional overassessment for the subject, it does appear there are flaws in the PAO's mass appraisal modeling assumptions that are not supported by actual market behavior. The PET did a good job of addressing his points, as supported by data. The land value appears to be a very key component of value at this hearing. It appears many structures of the subject's vintage are being demolished. Conclusions of Law for Petition 2018-00167: Florida Law requires the Property Appraiser to establish a presumption of correctness. For the Property Appraiser to establish a presumption of correctness for the assessment, the admitted evidence must prove by a preponderance of the evidence that the Property Appraiser's just valuation methodology complies with Section 193.011, Florida Statutes and professionally accepted appraisal practices. In the instant matter, the Property Appraiser established a presumption of correctness for the assessment because the admitted evidence proves by a preponderance of the evidence that the Property Appraiser's just valuation methodology complies with Section 193.011, Florida Statutes and professionally accepted appraisal practices. Since the Property Appraiser established a presumption of correctness, the Petitioner must overcome the established presumption of correctness by proving that the admitted evidence proves by a preponderance of the evidence that: (a) the Property Appraiser's just valuation does not represent just value; or b) the Property Appraiser's just valuation is arbitrarily based on appraisal practices that are different from the appraisal practices generally applied by the Property Appraiser to comparable property within the same county. In the instant matter, the Petitioner 2018-00167 Page 3 of 4 overcame the Property Appraiser's established presumption of correctness because the admitted evidence proves by a preponderance of the evidence that (a) the Property Appraiser's just valuation does not represent just value; or (b) the Property Appraiser's just valuation is arbitrarily based on appraisal practices that are different from the appraisal practices generally applied by the Property Appraiser to comparable property within the same county. Further, competent substantial evidence of just value which cumulatively meets the criteria of Section 193.011, Florida Statutes, and professionally accepted appraisal practices exists in the record for Special Magistrate to establish a revised just value. 2018-00167 Page 4 of 4 Patricia L. Morgan From: Carl Suarez <csuarez479@gmail.com> Sent: Saturday, December 8, 2018 12:06 PM To: jblaje@collierappraiser.com Cc: value adjustment board Subject: Re:Collier County VAB Petition Status Update - Magistrate Recommendation (Petition # 2018-00167) External Message: Please use caution when opening attachments, clicking links, or replying to this message. Hello Jenny. Thanks for the prompt update. In your role as compliance officer, I will look forward to hearing from you on the my updated assessment as I assume it will have a significant impact minimally on all the properties on the West side of Crayton Road between Leeward Ln and Springline Drive and possibly a ripple effect beyond as it should affect the future mass valuation method used on West of 41 properties. Clearly, the magnitude of reduction mandated by the Magistrate on our property at 1927 Crayton Road can not be achieved by the traditional methods used by the Property Appraiser of just adjusting the building value. I've already informed a few of the affected neighbors on the West side of Crayton that the can expect their Christmas refund checks as well. Happy Holidays!!! Best regards, Carl Suarez On Thu, Dec 6, 2018 at 4:42 PM Jenny Blaje <jblaje(ccollierappraiser.com> wrote: Hi all, I just received a copy of the decision today, and will try to get the correction to the CCTC office tomorrow by 5. It looks like the 2018 tax bill has been paid, so the CCTC will issue a refund. They are usually pretty quick about it. If you haven't heard anything in the next 3 weeks or so, give me a call after the 1st of the year and we can check up on the status. Hopefully you will have a refund check before that,though. Jenny Jenny Blaje, CFE Director of Tax Roll Compliance/Data Management tio ` ' . Improvements Department R Collier County Property Appraiser r i'Prd Representing Abe Skinner,CFA 3950 Radio Road g Naples,Florida 34104 239.252.8158 1 239 252 - jblaie@collierappraiser.com www.collierappraiser.com From: Patricia L. Morgan [mailto:patricia.morgan©collierclerk.com] On Behalf Of value adjustment board Sent: Thursday, December 06, 2018 3:44 PM To: 'Carl Suarez' Cc: Jennifer L. Blaje; value adjustment board Subject: RE: Collier County VAB Petition Status Update - Magistrate Recommendation (Petition #2018-00167) Good afternoon, If you have already paid the property taxes on the petitioned property, once all of the necessary paperwork has been completed, a refund would be issued.The process, as I have heard, is the following: The Property Appraiser's Office (PAO) takes the granted decision and completes the necessary paperwork to give to the Tax Collector's (TC) office.Then, the TC's office completes their paperwork and submits it to the Department of Revenue (DOR).Jenny Blaje (copied on this email) is the contact person at the PAO's office on the Tax Roll Compliance and she is the one that completes the necessary paperwork to ask for a refund through the TC's office. I'm sure that the timeframe differs depending on the workload of those agencies. Regards, Trish Trish Morgan, BMR Director Clerk to the Board &VAB 3299 Tamiami Trail East, Suite 401 Naples, FL 34112 239-252-8399 Phone 239-252-8408 Fax From: Carl Suarez<csuarez479@gmail.com> Sent:Thursday, December 6, 2018 3:11 PM To: value adjustment board<VABCLERK@collierclerk.com> Subject: Re: Collier County VAB Petition Status Update- Magistrate Recommendation (Petition #2018-00167) External Message: Please use caution when opening attachments, clicking links, or replying to this message. What is generally the timing on processing refunds? Regards, Carl On Thu, Dec 6, 2018 at 9:20 AM vabclerk <vabclerk@collierclerk.com> wrote: 2 Please see attached PDF - Magistrate Recommendation Please visit us on the web at www.collierclerk.com This electronic communication is confidential and may contain privileged information intended solely for the named addressee(s). It may not be used or disclosed except for the purpose for which it has been sent. If you are not the intended recipient, you must not copy, distribute or take any action induced by or in reliance on information contained in this message. Unless expressly stated, opinions in this message are those of the individual sender and not of the Office of the Clerk of the Circuit Court of Collier County. If you have received this communication in error, please notify the Clerk's Office by emailing helpdesk@collierclerk.com, quoting the sender and delete the message and any attached documents. The Collier County Clerk's Office accepts no liability or responsibility for any onward transmission or use of emails and attachments having left the CollierClerk.com domain. Under Florida Law, e-mail addresses are public records. If you do not want your e-mail address released in response to a public records request, do not send electronic mail to this entity. Instead, contact this office by telephone or in writing. Carl W. Suarez Realtor® Sun Realty 239-777-7100 Carl W. Suarez Realtor® Sun Realty 239-777-7100 3 Patricia L. Morgan From: Patricia L. Morgan <patricia.morgan@collierclerk.com> Sent: Tuesday, December 18, 2018 2:35 PM To: Carl Suarez' Cc: value adjustment board Subject: RE: Update The VAB selects the dates that they have their meetings on.There are generally only two or three meetings a year and they are listed for review at the VAB Organizational meeting. The dates are noticed in their agenda and on our website. All meetings are noticed, both online and with the local newspaper of general circulation. We follow the Florida Statute for timely noticing meetings and we meet all of the requirements for posting and advertising. Two weeks is considered reasonable notice.The website was posted a month ahead; the County's posting was online yesterday; and the NDN notice runs on December 31, 2018(two weeks prior). Public comment is usually three or five minutes, depending on the Board. There are slips outside the boardroom that you complete and submitted to the VAB Legal Counsel. Information from your hearing and others are public record. You,as the petitioner, have to log in to access the automated program for your particular file. If there is a request, we pull the record for the requestor. Regards, 7' From: Carl Suarez Sent:Tuesday, December 18, 2018 12:28 PM To: Patricia L. Morgan Subject: Re: Update External Message: Please use caution when opening attachments, clicking links, or replying to this message. Ok Thanks. I do have a few questions: 1) Is there more of a comprehensive calendar that get published somewhere online for upcoming VAB board meetings? 2) Is there generally, a timely notice requirement of a certain number of days for publishing on the website to ensure the public is aware of upcoming meetings? 3) For public comment portion of the meeting 1/14/19, do I just fill out a card at the time to speak or do I need to do something ahead of time to get on the list? So, I can prepare properly how much time do I have to speak. 4) Is the information for my hearing and the others public information? I thought it was? But, was wondering since there is a log in to access the case information. Also, in preparing for my hearing, I tried to research some past cases and had difficulty pulling up that information. I actually found better information for cases several years back, but found less clear information for the more recent years. 1 Thanks again. Regards, Carl Virus-free. www,avg.COM On Tue, Dec 18, 2018 at 11:56 AM Patricia L. Morgan <patricia.morgan collierclerk.com> wrote: Hi Carl, The meeting generally lasts about 30 minutes or less and it is in the boardroom on the 3'floor. We do have the notice on the front page of our website, under announcements (since last Thurs/Fri); and it was also posted on the BCC website under"News Releases". The meeting notice will also run in the Naples News two weeks prior to the meeting. There will be a section for public comment. From your emails, it sounds like you have issues with the Property Appraiser's Office (PAO) and not necessarily the VAB.The VAB Clerk(my office) on behalf of the VAB accepts the petitions, schedules the magistrates and the petitioners for hearings, sends out notices and documents, holds the hearings in a public meeting room, records the hearing and regular meetings, prepares the agendas, places the notices, schedules the regular VAB meetings, and reports to the state agency the findings of the Board, etc.. The VAB is the governing body that has the task of oversight for the entire process and holds an organizational meeting to get ready for the appeal process to begin for each tax year and a final meeting for the adoption of the Magistrate recommendations. [DOR has oversight over the PAO office, as you know.] Please let me know if you have any additional questions. Best Regards and Happy Holidays, 71144 Trish Morgan, BMR Director Clerk to the Board &VAB 3299 Tamiami Trail East, Suite 401 Naples, FL 34112 2 239-252-8399 Phone 239-252-8408 Fax From: Carl Suarez<csuarez479i gmail.com> Sent:Tuesday, December 18, 2018 11:22 AM To: Patricia L. Morgan <patricia.morgan@collierclerk.com> Subject: Re: Update External Message: Please use caution when opening attachments, clicking links, or replying to this message. Ok. How long does the meeting last? When is the part where i could speak? I also looked online and could not find where they post upcoming meetings. Will that happen sometime soon? Does the meeting take place where the BCC meetings are held? Carl 0 Virus-free. www.avg.com On Tue, Dec 18, 2018 at 11:00 AM Patricia L. Morgan <patricia.morgan@collierclerk.com> wrote: You had wanted to know when the VAB has their final meeting. What they do at this meeting is formally adopt the recommendations made by the Magistrates. It is generally done with one sweeping motion to adopt all. Regards, 71144 From: Carl Suarez<csuarez479@gmail.com> Sent:Tuesday, December 18, 2018 10:53 AM 3 To: Patricia L. Morgan <patricia.morgan@collierclerk.com> Subject: Re: Update External Message: Please use caution when opening attachments, clicking links, or replying to this message. Hi Trish, I am a bit confused by this email. Was it meant for me? What are you adopting on January 14th and how does that affect me? Carl Virus-free. www.avg.com On Tue, Dec 18, 2018 at 10:18 AM Patricia L. Morgan<patricia.morgan@collierclerk.com> wrote: Good morning, The final adoption date has now been set for January 14, 2019 at 2 pm. Happy Holidays! Regards, 77144 Please visit us on the web at www.collierclerk.com This electronic communication is confidential and may contain privileged information intended solely for the named addressee(s). It may 4 not be used or disclosed except for the purpose for which it has been sent. If you are not the intended recipient,you must not copy, distribute or take any action induced by or in reliance on information contained in this message. Unless expressly stated, opinions in this message are those of the individual sender and not of the Office of the Clerk of the Circuit Court of Collier County. If you have received this communication in error, please notify the Clerk's Office by emailing helpdesk@collierclerk.com quoting the sender and delete the message and any attached documents.The Collier County Clerk's Office accepts no liability or responsibility for any onward transmission or use of emails and attachments having left the CollierClerk.com domain. Under Florida Law,e-mail addresses are public records. If you do not want your e-mail address released in response to a public records request,do not send electronic mail to this entity. Instead,contact this office by telephone or in writing. Carl W. Suarez Realtor Sun Realty 239-777-7100 Carl W. Suarez Realtor® Sun Realty 239-777-7100 Carl W. Suarez Realtor® Sun Realty 239-777-7100 5