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Item #2B - August 6, 2018 VAB MinutesAugust 6, 2018 Page 1 TRANSCRIPT OF THE MEETING OF THE VALUE ADJUSTMENT BOARD Naples, Florida, August 6, 2018 LET IT BE REMEMBERED, that the Value Adjustment Board, in and for the County of Collier, met on this date at 9:00 a.m., in REGULAR SESSION in Building "F" of the Government Complex, East Naples, Florida, with the following members present: CHAIRMAN: Burt Saunders, BCC Member Andrew Solis, BCC Member Erick Carter, School Board Member Rebecca Earney, Homestead Citizen Member Nace Cohen, Business Citizen Member (Excused) ALSO PRESENT: Holly E. Cosby, Esq., Counsel to the Board Annabel Ybaceta, Collier County Property Appraiser Jack Redding, Property Appraiser’s Office August 6, 2018 Page 2 MS. COSBY: I believe we have a hot mic. Good morning. Today is Monday, August 6th, at 9:02 a.m. I will call the Value Adjustment Board for Collier County's organizational meeting to order. We have -- the first item on our agenda, No. 1, is roll call and Pledge of Allegiance. So let's start with the pledge, and then we'll go to roll call. Commissioner Saunders, will you lead us. (The Pledge of Allegiance was recited in unison.) MS. COSBY: Thank you. We'll go ahead and take roll call. I will affirm that we have quorum. I will begin. Holly Cosby, Value Adjustment Board counsel. Mr. Carter, will you -- SCHOOL BOARD MEMBER CARTER: Present. MS. COSBY: You have to say your name. We're going to just -- SCHOOL BOARD MEMBER CARTER: Oh, oh. MS. COSBY: Say your name for the record. SCHOOL BOARD MEMBER CARTER: Erick Carter, Collier County School Board, District 4, present. COMMISSIONER SAUNDERS: Burt Saunders, Collier County Commission, District 3, and present. MS. COSBY: Thank you. COMMISSIONER SOLIS: Andy Solis, Collier County Commission, District 2, present. HOMESTEAD MEMBER EARNEY: Rebecca Earney, citizen member. MS. COSBY: Thank you. I will certify that we do have -- we'll go on to No. 2. We do have a quorum pursuant to Florida Statute 194.015. And I will also state on the record that I have reviewed the affidavit of publication for this meeting, and I find it sufficient to August 6, 2018 Page 3 proceed. And we've already done introductions. SCHOOL BOARD MEMBER CARTER: Also, just for the record, Nace Cohen did text me and said he is ill, so he couldn't make it today. MS. COSBY: Thank you very much. And as we've already gone ahead and introduced everybody on the record and advised that Nace Cohen cannot make it and, even so, we do have a quorum, and then we have introductions with regards to Clerk to the Board. Ms. Kinzel is not present in the room, but we do also have Ms. Patricia Morgan here. She's the Value Adjustment Board ex officio -- or clerk instead of the -- she stands instead of Ms. Kinzel in many functions, if not all functions. Moving on to Item C, and this was the resignation of alternate homestead citizen member, and I believe his last name was Khan. Per the discussion during the final meeting, the Board requested that we reach out to Mr. Khan. Instead of vacating his position, seeing if he'll resign, and he did, and we do have a copy of that email within the agenda packet. I have got a lot of blank pages here for some reason. COMMISSIONER SOLIS: Is that a position that we need to publicly advertise and -- MS. COSBY: That was now going to be my -- going to be something that we needed to discuss as a board. I will tell you that we don't need that position. Quorum is one commissioner, one school -- school board member, and then one of the two citizen members. We love it when you're all here. Please keep coming. But we have two citizen members. So in the event Mr. Cohen today could not make it, we could still hold the meeting because Ms. Earney is here. And we do have, in my experience, usually a full board. You all do show up. So to have that alternate person isn't absolutely necessary, but I did want to bring it up August 6, 2018 Page 4 to the Board and see if the Board would like to continue with that position. If you'd like, we can certainly engage the school board. Oh, it's a homestead member. We can engage the -- we can engage the Board of County Commissioners in appointing an alternate member. But, I mean, Ms. Earney shows up all the time, and we're grateful for that. COMMISSIONER SAUNDERS: Well, right now if you were not feeling well today, we would not be able to proceed, and so I think we should go ahead and get another alternate. I don't see any downside to doing that. HOMESTEAD MEMBER EARNEY: Exactly. COMMISSIONER SAUNDERS: Hopefully we won't need that. MS. COSBY: I didn't hear you. COMMISSIONER SAUNDERS: No. I was saying that we can't proceed unless we have at least one citizen member and, for example, today we have one citizen member. If she was not feeling well, we wouldn't be able to proceed. MS. COSBY: You are correct. COMMISSIONER SAUNDERS: So I think we should get an alternate. MS. COSBY: You'd like to get the alternate, okay. I guess we would need a motion, then, at this point from the Board to -- well, we can't do that yet. We don't have -- we'll table that and move it to -- I'll move it right past Item 4, and we'll call it 4A, because we don't have a chair yet. But we'll keep that -- we'll keep that in mind if the Board would like that. Moving forward, confirmation of the Board of County Commissioners and school board appointed members. It's an informational item only. I just want to advise the Board that I did do a background and research compliance check to ensure that Ms. Earney and Mr. Cohen still qualify as citizen members in their capacities, and August 6, 2018 Page 5 they both do. And I have provided documentation of that which, unfortunately, everything that I'm looking at is completely blank here. I'm hoping you-all can see stuff. COMMISSIONER SOLIS: Did that last year. MS. COSBY: So moving on to Item 4, we will need a motion for the appointment of a VAB chair for this year, and I will advise that the chair must be a commissioner. COMMISSIONER SOLIS: I would move that my distinguished colleague, Commissioner Saunders, be the chair this year for the VAB. COMMISSIONER SAUNDERS: I appreciate the confidence that my colleague has placed in me. There are big shoes to fill to take that position, and I commit to you that I'll do the best job that I can. MS. COSBY: So we have a motion by Commissioner Solis -- SCHOOL BOARD MEMBER CARTER: I'll second. MS. COSBY: -- to appoint Commissioner Saunders as chair. We have a second by Mr. Carter. SCHOOL BOARD MEMBER CARTER: I have a second. MS. COSBY: Do we have any discussion on this item? (No response.) MS. COSBY: All those in favor, signify by saying aye. HOMESTEAD MEMBER EARNEY: Aye. COMMISSIONER SOLIS: Aye. COMMISSIONER SAUNDERS: Aye. SCHOOL BOARD MEMBER CARTER: Aye. MS. COSBY: Those opposed? (No response.) MS. COSBY: Motion carries. Commissioner Saunders, before we turn over the agenda that we have set in -- over to you, I just want to make sure that we add the Item 4A, and this would be with regards to engaging the Board of County Commissioners to appoint an alternate -- an alternate citizen member August 6, 2018 Page 6 who's homesteaded in Collier County, and that would be so that they can also come to the meetings, and in the event we have another absence, illness, we can ensure that we do have a citizen member present, although Ms. Earney has been fantastic. CHAIRMAN SAUNDERS: Then we need a motion to direct that the County Commission -- MS. COSBY: Engage. CHAIRMAN SAUNDERS: -- request an alternate for our membership. So is there a motion? COMMISSIONER SOLIS: Second -- or I'll make that motion. CHAIRMAN SAUNDERS: Second? SCHOOL BOARD MEMBER CARTER: Yeah, I'll second it. CHAIRMAN SAUNDERS: All in favor, signify by saying aye. HOMESTEAD MEMBER EARNEY: Aye. COMMISSIONER SOLIS: Aye. CHAIRMAN SAUNDERS: Aye. SCHOOL BOARD MEMBER CARTER: Aye. MS. COSBY: I think we have some discussion, Commissioner; I'm sorry. Ms. Earney? CITIZEN MEMBER EARNEY: I do. Not with that position, but if you have to have a school board member, too, then should there be an alternate? SCHOOL BOARD MEMBER CARTER: Yeah. We always have an alternate. I think Ms. Donalds is our alternate at this point. She served on the Board in the past. We will be having our reorganization meeting in November. So at that point we will pick another -- we will pick somebody, whether it's me or another board member, to be a representative and an alternate at that time as well. MS. COSBY: That's wonderful. Was -- Ms. Earney, were you asking about an alternate citizen member, such as yourself? HOMESTEAD MEMBER EARNEY: School board member. August 6, 2018 Page 7 MS. COSBY: Okay. The school board member, yeah. Usually the school board does appoint an alternate. SCHOOL BOARD MEMBER CARTER: Which is a good point, yeah. MS. COSBY: Yes, ma'am. HOMESTEAD MEMBER EARNEY: Thank you. CHAIRMAN SAUNDERS: If we don't need a motion for that, then we'll move on to -- MS. COSBY: No, sir. CHAIRMAN SAUNDERS: -- 5A, the approval of today's agenda. SCHOOL BOARD MEMBER CARTER: I motion to approve the agenda. HOMESTEAD MEMBER EARNEY: Second. CHAIRMAN SAUNDERS: All in favor, signify by saying aye. HOMESTEAD MEMBER EARNEY: Aye. COMMISSIONER SOLIS: Aye. CHAIRMAN SAUNDERS: Aye. SCHOOL BOARD MEMBER CARTER: Aye. CHAIRMAN SAUNDERS: Item No. 6, we need to reappoint our VAB legal counsel. Ms. Holly Cosby has done a wonderful job. Is there a motion to -- COMMISSIONER SOLIS: So moved. CHAIRMAN SAUNDERS: Second. CITIZEN MEMBER EARNEY: Second. SCHOOL BOARD MEMBER CARTER: Second. CHAIRMAN SAUNDERS: All in favor, signify by saying aye. HOMESTEAD MEMBER EARNEY: Aye. COMMISSIONER SOLIS: Aye. CHAIRMAN SAUNDERS: Aye. SCHOOL BOARD MEMBER CARTER: Aye. August 6, 2018 Page 8 CHAIRMAN SAUNDERS: All opposed? (No response.) CHAIRMAN SAUNDERS: Passes unanimously. Item No. 7, we need the appointment of the VAB special magistrates. Is there any discussion? And, Ms. Cosby, I assume that we appoint all four of these? MS. COSBY: Yes, sir. They're returning for next year. I believe they have a contract for two or three years, so this would just be ratifying the ones that we appointed last year. CHAIRMAN SAUNDERS: Is there a motion? SCHOOL BOARD MEMBER CARTER: I motion. CHAIRMAN SAUNDERS: Second. All in favor, signify by saying aye. COMMISSIONER SOLIS: Second. HOMESTEAD MEMBER EARNEY: Aye. COMMISSIONER SOLIS: Aye. CHAIRMAN SAUNDERS: Aye. SCHOOL BOARD MEMBER CARTER: Aye. CHAIRMAN SAUNDERS: Item No. 8, request for board direction to obtain alternative special magistrates for 2018. Do we need alternative special magistrates? MS. COSBY: I can advise that last year we were just fine with the roster that we have here. I will also advise that in the event that we do not need additional magistrates, there wouldn't really be a necessity for that October special meeting that they -- that we have -- that you have previously set. I took on the calendar for last year as set with the idea that I was going to try and improve the process where necessary, where we could, and in one of the veins, I would like to -- if we don't need a special magistrate, there really wouldn't be any Board action necessary in October. It would definitely save revenue, because then they wouldn't August 6, 2018 Page 9 have to pay me to be here, fill your schedules up, they wouldn't need to pay for advertising and, really, the only item on that agenda at that time would be the need for possibly other special magistrates. CHAIRMAN SAUNDERS: So, in your opinion, we don't need an alternative special magistrate? MS. COSBY: At this time we don't. Here's what I would advise the Board. That would probably be based on the petition load. So after the TRIM notices come out mid August, once our filing deadline is finished and we start to see what's coming in after that, we would know whether or not we may need an additional special magistrate to carry that load. If we do, then at that time we would reach out to the Board and set another October -- set an October meeting to appoint that person; otherwise, we could proceed with -- you know, with this -- COMMISSIONER SOLIS: When was the last time that ever occurred where we needed to appoint an additional? MS. COSBY: I am unsure. I have only been here -- this is my second year in Collier County, proudly, but we didn't need to do it last year, and we had a sufficient load of petitions. CHAIRMAN SAUNDERS: Unless there's some further discussion, we'll move on to the next item. SCHOOL BOARD MEMBER CARTER: So we won't have the meeting in October then? CHAIRMAN SAUNDERS: That's correct. SCHOOL BOARD MEMBER CARTER: Is that what I'm hearing? MS. COSBY: We're going to table that just to see what petitions come in. I just wanted to advise the Board there's no motion at this time that -- well, here's what I would say: I believe we need a motion to allow Value Adjustment Board administration to gauge the need for an alternate special magistrate depending on petition load. So I think we would need permission to do that outside of having another August 6, 2018 Page 10 meeting to give permission. I think I would like some preliminary permission to do that. COMMISSIONER SOLIS: So moved. CHAIRMAN SAUNDERS: Is there a second? SCHOOL BOARD MEMBER CARTER: I second that. CHAIRMAN SAUNDERS: Any discussion? (No response.) CHAIRMAN SAUNDERS: All in favor, signify by saying aye. HOMESTEAD MEMBER EARNEY: Aye. COMMISSIONER SOLIS: Aye. CHAIRMAN SAUNDERS: Aye. SCHOOL BOARD MEMBER CARTER: Aye. MS. COSBY: We'll contact you if we need to. CHAIRMAN SAUNDERS: We'll move on to Item No. 9, the approval of the minutes. SCHOOL BOARD MEMBER CARTER: Motion to approve the minutes. HOMESTEAD MEMBER EARNEY: Second. CHAIRMAN SAUNDERS: Any discussion? (No response.) CHAIRMAN SAUNDERS: All in favor, signify by saying aye. HOMESTEAD MEMBER EARNEY: Aye. COMMISSIONER SOLIS: Aye. CHAIRMAN SAUNDERS: Aye. SCHOOL BOARD MEMBER CARTER: Aye. CHAIRMAN SAUNDERS: All opposed? (No response.) CHAIRMAN SAUNDERS: Item No. 10. MS. COSBY: Department of Revenue Value Adjustment Board. CHAIRMAN SAUNDERS: Training. MS. COSBY: This is an informational item. No motion is August 6, 2018 Page 11 necessary. I will advise that I have completed the training. The attorney completing the training exempts the Board from completing the training. So the law states that either the Board takes the training or attorney can do so in your stead. And then I've done that and taken and passed the exam. CHAIRMAN SAUNDERS: Appreciate that. MS. COSBY: With, regretfully, a 94 percent. So I missed a few questions, but I've taken about 20 hours off your plate. SCHOOL BOARD MEMBER CARTER: Thank you. MS. COSBY: And we will ensure that all special magistrates have taken the training prior to hearing petitions. CHAIRMAN SAUNDERS: Item No. 11 is the attorney report. MS. COSBY: I will advise for the record that we have -- okay. We've got a general overview of the Value Adjustment Board's role and property tax system including a process for complaints and the newly adopted legislative changes that affect the VAB process, which would Exhibit 11A. Then we have A1, which I'm going to open here, because all of my items -- COMMISSIONER SOLIS: They're all blank. MS. COSBY: -- on the county computer are blank. COMMISSIONER SOLIS: And very small. MS. COSBY: What's that? COMMISSIONER SOLIS: And very small after Page 10. MS. COSBY: Very small. Oh, boy. We have provided legal updates to any changes and classifications and exemptions. None of this affects Value Adjustment Board operations, I will advise. This is more on the hearing front and special magistrate need for knowledge. Going on to 11B, however, I will advise that after our final meeting last year there was a complaint lodged to the Department of Revenue, and that is also in your -- that is also in your exhibit packet. August 6, 2018 Page 12 That should be 11B. I was not in receipt of the initial correspondence. That correspondence was forwarded to the Department of Revenue, and then Steven Keller, the attorney for the Department of Revenue, forwarded it to my office, and I did review the complaint as necessary and respond. And I believed in the beginning -- the complaint was quite vague as far as the Value Adjustment Board was concerned. It really seemed like the gentleman was complaining about Property Appraiser informational materials and brochures, which is not a VAB function and not something that I should ever comment on. And then further he was complaining about something that a special magistrate had done during a hearing. And when I probed further on that, it wasn't that he -- I asked for a petition number so that I could review that verbatim and review what had gone on, and there wasn't a petition number. The gentleman had heard somebody else say. So we had some hearsay about what somebody else said that they felt happened during the Value Adjustment Board session last year. There was never anything specific provided to me that I could investigate. It was all either Property Appraiser concern or -- and not to say the Property Appraiser's doing anything wrong. I just could not comment. And so we did -- Property Appraiser was also -- their office was also included in this complaint, and I'm sure that they have responded to the complaint. And, again, I don't want to say whether they had done anything wrong or right. I just had to abstain from that. But with regards to the Value Adjustment Board, we had done nothing wrong. I couldn't find anything wrong. I couldn't get any specifics or particulars to investigate to respond to. It was just more hearsay, what he had heard somebody else said. So as far as the Value Adjustment Board went with regards to that complaint, I haven't heard anything else from the Department of August 6, 2018 Page 13 Revenue. We've received no further complaint, and I believe at this time it rests. But I need to advise the VAB that it happens. CHAIRMAN SAUNDERS: Okay. Thank you. MS. COSBY: With regards to 11C -- sorry, I can turn that back over to you, Commissioner. CHAIRMAN SAUNDERS: All right. 11C, resolution relating to the adoption of internal operating procedures to supplement Chapter 12D-9, Florida Administrative Code. So you need a simple motion to -- MS. COSBY: I need a motion for that resolution, which I'll have you sign when we are finished today. CHAIRMAN SAUNDERS: So we need a motion to adopt. SCHOOL BOARD MEMBER CARTER: I motion to adopt. CHAIRMAN SAUNDERS: Is there a second? COMMISSIONER SOLIS: Second. CHAIRMAN SAUNDERS: All in favor, signify by saying aye. HOMESTEAD MEMBER EARNEY: Aye. COMMISSIONER SOLIS: Aye. CHAIRMAN SAUNDERS: Aye. SCHOOL BOARD MEMBER CARTER: Aye. CHAIRMAN SAUNDERS: It passes unanimously. 11D, good-cause determinations. MS. COSBY: We have a -- CHAIRMAN SAUNDERS: So we would appoint you? MS. COSBY: You would appoint me for the good-cause late file, yes, sir. COMMISSIONER SOLIS: So moved. SCHOOL BOARD MEMBER CARTER: Second. COMMISSIONER SOLIS: All in favor, signify by saying aye. HOMESTEAD MEMBER EARNEY: Aye. COMMISSIONER SOLIS: Aye. August 6, 2018 Page 14 CHAIRMAN SAUNDERS: Aye. SCHOOL BOARD MEMBER CARTER: Aye. CHAIRMAN SAUNDERS: All opposed? (No response.) CHAIRMAN SAUNDERS: It passes unanimously. And then we need to designate VAB clerk to determine good cause for hearing reschedules. MS. COSBY: With myself providing guidance, yes, sir. CHAIRMAN SAUNDERS: So when you say a "VAB clerk" -- MS. COSBY: That would be Ms. Morgan. CHAIRMAN SAUNDERS: So is there a motion to make that appointment? SCHOOL BOARD MEMBER CARTER: So moved. CHAIRMAN SAUNDERS: Is there a second? HOMESTEAD MEMBER EARNEY: Second. COMMISSIONER SOLIS: All in favor, signify by saying aye. HOMESTEAD MEMBER EARNEY: Aye. COMMISSIONER SOLIS: Aye. CHAIRMAN SAUNDERS: Aye. SCHOOL BOARD MEMBER CARTER: Aye. CHAIRMAN SAUNDERS: All opposed? (No response.) CHAIRMAN SAUNDERS: Passes unanimously. MS. COSBY: I'd just like to clarify that that's a designation and not an appointment. So you're just designating. CHAIRMAN SAUNDERS: Okay. That's what we meant to say. MS. COSBY: Yes, sir. CHAIRMAN SAUNDERS: Number E, recommendation to adopt a resolution for VAB petition filing fee. Do you have any explanation of that, or we just go ahead and -- MS. COSBY: Every year we should set a filing fee. We have to August 6, 2018 Page 15 have a resolution doing so. Maximum of $15 per petition. HOMESTEAD MEMBER EARNEY: Maximum of what? MS. COSBY: $15 per petition. CHAIRMAN SAUNDERS: Is that the same as it was last year? MS. COSBY: Yes, sir, and the year before and the year before. I can attest to that. CHAIRMAN SAUNDERS: Is there a motion? SCHOOL BOARD MEMBER CARTER: Motion to the $15. CHAIRMAN SAUNDERS: Second? CITIZEN MEMBER EARNEY: Second. COMMISSIONER SOLIS: Second. CHAIRMAN SAUNDERS: All in favor, signify by saying aye. HOMESTEAD MEMBER EARNEY: Aye. COMMISSIONER SOLIS: Aye. CHAIRMAN SAUNDERS: Aye. SCHOOL BOARD MEMBER CARTER: Aye. CHAIRMAN SAUNDERS: Passes unanimously. Number F, Florida Department of Revenue Forms DR-488p, initial certification of the Value Adjustment Board. Do we need to have a motion to use that form, or is that just information? MS. COSBY: We need to -- we would need a motion to initially certify the tax rolls. SCHOOL BOARD MEMBER CARTER: I so motion. CHAIRMAN SAUNDERS: Is there a second? COMMISSIONER SOLIS: Second. CHAIRMAN SAUNDERS: All in favor, signify by saying aye. HOMESTEAD MEMBER EARNEY: Aye. COMMISSIONER SOLIS: Aye. CHAIRMAN SAUNDERS: Aye. SCHOOL BOARD MEMBER CARTER: Aye. CHAIRMAN SAUNDERS: All opposed? August 6, 2018 Page 16 (No response.) CHAIRMAN SAUNDERS: It passes unanimously. Number G. This looks like it's just informational. MS. COSBY: Yes, and I will need to read this on the record. I want to make sure that verbatim reflects that all items that are physically present in the room today are as follows: Florida Government in the Sunshine Manual; Florida Administrative Code Rule, Chapter 12D-9; Department of Revenue Value Adjustment Board forms; Florida Revenue -- Florida Administrative Code, Chapter 12D-10; Florida Administrative Code, 12D-51.001, 15 -- 51.002, 51.003; Uniform Policies and Procedures Manual and other legal resources and reference materials provided by the Department of Revenue; information for taxpayers regarding Florida Property Tax System and the Value Adjustment Board Process, and a Property Brochure; and then Florida Statutes Chapters 119, 286, 192, 193, 194, 195, 196. CHAIRMAN SAUNDERS: All right. Item H, again, looks like just a report. MS. COSBY: It is a report of Value Adjustment Board expense, and it gives you a comparison of number of petitions that were received in previous years. CHAIRMAN SAUNDERS: Any discussion on that item? (No response.) CHAIRMAN SAUNDERS: Then we'll move on to Agenda Item No. 12. These are the dates of importance. If you could go through those for us. MS. COSBY: Absolutely. We've been advised per Property Appraiser staff that we will -- the TRIM notices will be mailed on Monday, August 20th. A deadline with that -- with that in mind, deadline to file petitions with the Value Adjustment Board and the Clerk's Office would be Friday September 14th by 5 p.m. That's 25 August 6, 2018 Page 17 days after the mailing of the TRIM. The date for the next regular Value Adjustment Board meeting with the room reserved, if we need an October meeting, will be Monday, October 1st at 9 a.m., or we would finalize our Value Adjustment Board session this year on Monday, March 4th, 2019, unless the Board has any time conflicts with either of those dates. Magistrate hearings will be held between October and January, and we have -- again, the proposed final meeting for the 2018 tax year would be Monday, March 4th, 2019, at 9 a.m. CHAIRMAN SAUNDERS: Are there any problems with the March 4th date as far as we know at this point? SCHOOL BOARD MEMBER CARTER: I see no issues. MS. COSBY: Okay. CHAIRMAN SAUNDERS: All right. Then the October 1 date is somewhat up in the air at this point. MS. COSBY: Yes, sir. CHAIRMAN SAUNDERS: Any discussion on that item? (No response.) CHAIRMAN SAUNDERS: Then we will move on to 13. Any further issues or questions? MS. COSBY: I do, because I have a compliance checklist that I go through. So I want to make sure that I have not missed anything on this that we need to state out loud. We've got the introduction of the board clerk, introduction of members, we appointed or ratified magistrates, all the rules I announced are present in the room, government in the Sunshine is present, associated forms are present. Local administrative procedures and forms of the Board or special magistrates are available, present in the room today as well. We don't have very many. And I will advise for the record that any local procedures here are August 6, 2018 Page 18 ministerial in nature. They are not inconsistent with governing statutes, case law, attorney general opinions, or rules of the Department of Revenue. We did discuss, take testimony, or at least it is available for discussion today, Florida Property Tax System respective roles within this system, taxpayers opportunities to participate in the system, and property taxpayer rights. We did do a resolution, and we have a tentative schedule. And I will advise for the record there are two items that are not complete that are required to be completed. There is a reasoning for both. One is that all special magistrates have received Department of Revenue training and have completed the same and passed any corresponding exam if required. And the training came out about a week and a half ago. So it's not expected that our magistrates would be finished with the training at this time, but they will be finished before hearings commence or before they hear hearings. And with regards to the notices that have been given to any CEO of any municipality, that has not been done yet either because we have not received very many petitions or set hearings. But once that's done, if any of the parcels that are subject to any petitions fall with any municipality, then the CEO will receive notice of those hearings as well. And with that, I conclude. CHAIRMAN SAUNDERS: All right. Any comments, questions from the VAB members? HOMESTEAD MEMBER EARNEY: No. CHAIRMAN SAUNDERS: All right. Any public comment? I don't see any. Unless we have some other business, Ms. Cosby, I will adjourn the meeting. August 6, 2018 MS. COSBY: You absolutely may. We're good. CHAIRMAN SAUNDERS: All right. We are adjourned. ******* There being no further business for the good of the County, the meeting was adjourned by order of the Chair at 9:26 a.m. 4,072, CHAIRMAN ATTEST: CRYSTAL K. KINZEL, CLERK Attest as to Chairman's signature only. presented as These minutes approved by the Board on ifl1c3cC; I'��;�� or as corrected TRANSCRIPT PREPARED ON BEHALF OF U.S. LEGAL SUPPORT, INC., BY TERRI LEWIS, NOTARY PUBLIC/COURT REPORTER. Page 19