BCC Minutes 11/12/1980 S
L.J
l _J"::W.;'
Naples, Florida, November 12, 1980
LET IT BE REMEMBERED, that the Board of County Commissioners
in and for the County of Collier met in SPECIAL SESSION at the
Courthouse Complex, Naples, Florida, at 3:01 P.M. on this date
with the following members present:
CHAIRMAN: Clifford Wenzel
Commissioner Pistor
Commissioner Brown
ALSO PRESENT: virginia Magri, Deputy Clerk.
There being no objection it was indicated for the record that
the members of the Board had waived written notice and accepted
verbal notice of the emergency meeting called for the purpose of
approving the bonds for the newly elected commissioners.
Commissioner Brown moved, seconded by Commissioner pistor
and carried 3/0 that the bonds be approved for the following persons:
Commisnioner John A. Pistor - District 11
Commissioner Mary-Frances Kruse - District 13
Commissioner David C. Brown - District IS
There being no further business the meeting was adjourned by
order of the chair at 3:03 P.M.
BOARD OF COUNTY COMMISSIONERS
COLLIER COUNTY, FLORIDA.~; ,
~~ (-? _ ft,~
Clifford Wenzel, Chairman
ATTF;ST:
,'" wr't:(.tM--1. REAGAN, CLERK
~,'~~J
~"'7 c'~ --
'~
~J
:'., j ~ ,'.
&OOK 056 'ACE 504
~
&-A
November 12, 1900
Commissioner Wenzel stated for the record that he was not
officially appointed to this Board; he is replacing Commissioner
Wimer who could not attend.
Commissioner Wenzel moved, seconded by Mrs. Paulus and carried
4/0, that Commissioner Pistor be selected as Chairman of this Board.
Mr. Pickworth explained to the Board that their function is to
provide a hearing forum for .citizens who do not agree with the
assessment that has been placed upon their property by the County
Property Appraiser; further, it is the burden of the taxpayer to
prove that the Property Appraiser has incorrectly assessed thoir
property.
PETITIONS 80-l29 & 80-130 - J. W. Conners, Jr.
Seeking review and adjustment of various parcels in Conners
Vanderbilt Beach Estates. Seven parcels assessed at $l99,l7S.00
(Petition 80-l30) and fifteen parcels assessed at $S09,lSO.00(Peti-
tion 80-129).
P~itioner not present. Mr. Santa explained that his office
had made a reduction up to 20% on some of the lots in question du~
to the fact thnt mangrove trees on the property reduce the value
of the property by ~utting off access to the water.
Commissioner \'ienze1 moved, seconded by Cornnlissioner Brown and
carried 4/0, that Petitions 80-129 and 80-130 be denied.
PETITION SO-12l - Frank Lualdi
Seeking review and adjustment of the assessed value of Lot 12
and ~ uf Lot 13, Point Royal. Assessed at $360,000.00.
In answer to the petitioner, who was presen':, Mr. Skinner ex-
plained that a national multiplier is applied to the original cost
of the subject home built in 1970 ($100,000); it is then brought up
to a 1980 replacement cost. He further explained that the age
and condition of the house is considered in the assessment.
In response to County Attorney Pickworth, Mr. Jone3 stated
that the fact that a lift station ia situated near the subject
property was not considered to be a drawback on the market value;
therefore it was not a factor in determining the asseasment.
C.l
lJ
c=Ji
~OOK 056 pm 508
November 12, 1980
Based on the fact that Mr. Lualdi has not submitted
any evidence contrary to the Apprainer's assessed value of
the subject property, Commissioner Wenzel moved, seconded by
Comminnioner Brown and carried 4/0, that Petition 00-l21 be
denied.
Petition 80-117 - Muriel Lutgert
Seeking review and adjustment of the assessed value of
property located in Sunset Beach Replat, Lot 4, less east 415
feet. Assessed value is $1,121,900, and the petitioner who was
present estimates the value at $750,000.
The Property Appraiser's Office was directed by the Board
to again review the ass~ssmcnt on the subject property due to
the fact that there are several irregularities related to the
building. This petition is to be continued on Friday, November
14, 1980.
Petition 80-137 - CaIman ,]. Ambrosy, Jr. Et ux
Seekil1<j Ll~ V ie\~ dllU auj us \;men \; of the assen5ed value of proper L':
located in Golden Gate, Unit 2, Block 8, Lot 27. Assessed vnlue
in $8-,,900; the prtit-.ioncr who was not present estimates that the
value should be $7l,000.
Commissioner \'lenzel moved, seconded by l>lrs. Paulus and carrie(i
4/0, that Petition 80-137.be denied.
petition 80-140; 80-141; 80-142 - Carlo M.;Paterno/Thc Corner
Seeking review and adjustment of the assessed value of
the following properties: (Petitioner not present)
80-140 - 1100rings Unit l, Block A, Lots l4 & 15 - Assesned at
$403,675; estimated value is $300,000.
80-l4l - Naples ReplDt Part Tl, Block 27, Lot 7 and part of
Lot 6 - Assessed at $355,950; estimated value is
$250,000_
80-l42 - Naples T4, Dlock 8, Lots 5-12 - Assessed at $1,l6G,?~
cstilllilted vnluc is $1,000,000.
Commissioner Pistor read a letter of objection regarding the
petitioner's assessments, and Commissioner Wenzel moved, seconded
by Mrs. Paulus and carried 4/0, that petitions 00-140; 00-141; and
00-142 be denied.
CI
C]
L__J
November l2, 19S0
Petitions 80-144, through SO-ISO - Neapolitan Enterprises, Inc.
Upon noting that Pctiti<1ls SO-144 through SO-l50 were with-
drawn by letter, dated ll/11/80, from Charles M. Long, represent-
ing Neapoli tc..l Enterprises, Inc., Commissioner Wenzel moved,
seconded by Commissioner Drown and carried 4/0, that the sub~
ject petitions be denied.
Petitions BO-l5l and 80-152 - Robert O. Klausmeyer, Charles Long,
:1ichael Cambron, Trustees under will of Julius Fleischmann
Upon noting that Petitions 80-l5l and 80-152 were withdrawn
by letter dated 11/11/BO, from Charles M. Long, representing the
above-referenced petitioners, Commissioner Wenzel moved, secondec
by Commissioner Brown and carried 4/0, that Petition aO-lSI and
80-152 be denied.
Petition 80-153 - Caribbean Gardens, Inc.
Upon notinq that Petition BO-lS3 has been withdrawn by lettc
dated 11/11/80, from Charles M. Long representing the peti t5.oner,
Commissioner \~cnze1 moved, seconded by Commissioner Brown and car
ried 4/0, that Petition SO-153 be denied.
Petition 80-162 - Gcorge Varnadoe for Port of the Islands, Ltd.
Upon noting that Petition 80-162 has been withdrawn by lette
da ted 11/12/B 0 from the petitioner, Commissioner \~enzel moved,
seconded by Commissioner Brown and carried 4/0, that Petition SO-
162 be accepted as withdrawn.
petition SO-lG8 - William E. Treptow
This petition was withdrawn by letter, dated ll/lO/BO.
Petition 1l0-1115 - Gerald N. Knopf
Seeking review and adjustment of assessed va;lue of Bordeaux
Club Condominium Apartment 113, assesscd at $59,350. The petitionc
who was not present cstimates the value to be $28,675.
Commissioner Brol..n moved, seconded by Commis5ioner \oJenzel anc
r"'.",,-~. ,.....-, ,.., /" ~.h..... p,,,. {,..(,...,..... 0"'_ 1 n ~ ,,,,--. ,1..,....; rH'
1"=:1
r. __.J
6D~K 056 fACE 510
t_1
November 12, 19S0
Petition BO-191 - Asty Ferris
Seeking review and adjustment of assessed value of property
described as Marco Bcach Unit 6, Block 258, Lot 4, assessed at
$20,650. The petitioner, who was not present, estimates the value
of the subject prOp0rty to be $lO,OOO.
Commissioner Wenzel moved, seconded by Commissioner Drown
and carried 4/0, that Petition SO-l91 be denied.
Petition 80-194 - Ronald W. Davis
Seeking review and adjustment of assessed value of property
located in Isle of Capri, No 2, I~t 254, assessed at $44,575. The
petitioner who was not present estimates the value of said propert)
to be $55,000.
Commissioner \~enzel moved, seconded by Commissioner Brown and
carried 4/0, that Petition SO-194 be denied.
Petition RO-196 - Dudley A. Williams
Seekin~ review and adjustment of assessed value of property
loeated in Naples Heplat Part TS2 and 3, Lake Replat Blk B, Lot .1.
The assessed value is $77,000 and the petitioner who was not prcs~1
estimates that the value should be $53,000.
Commissioner Pistor read into the record a letter from the
p~titioner dated 11/8/00, and upon noting that no evidence contrar.
to thc Property Appraiser's aSsessment was presented, Commissione~
Wenzel moved, seconded by Commissioner Brown and carried 4/0, that
Petition SO-196 be denied.
Petition SO-224 - Martin F. Lechner
Seeking revie\\I and adjustment to the assessed value of prOpel'!
described as five acres in Corkscrew Swamp, assessed at $2,000 and
estim.:\ted by the petitioner who was not pr~sent as valued at $2,00('
Commissioner Wenzel moved, seconded by Commissioner Brown
and carried 4/0, that Petition 00-224 be denied. It was noted
that the petitioner's p0tition had the wrong assessment and the
actual amount is $5,000.
Ll
1_.01
L:.J
November l2, 19BO
Petition 80-227 - Laura Dlauvelt
Seeking review and adjustment to the assessed value of
property in Marco Deach Unit 13, Block 405, Lot l3, in the for~l
of a letter dated lO/2S/aO, same having been read into the record
by Commissioner Pis tor. The subject property is assessed at
$333,325. The petitioner was not present to give her estimate.
Commissioner Wenzel moved, seconded by Commissioner Brown and
carried 4/0, that Petition 80-227 be denied.
Petition 80-182 - Martin C. Hosko
Seeking review and adjustment to the assessed value of
property in Golden Gate Fstates, Unit 34, Tract 4, assessed at
$22,150 and estimated as valued at $20,000 by the petitioner.
Comm;,ssioner Pistor read a letter of objection to the assess-
ment dated 11/7/BO from the petiticner and noted that there was
no evidence contrary to the Property Appraiser's assessment value.
The pet~tioner was not present.
CommissioD0r Drown moved, Secondedby Commissioner Wenze] and
ca=ried 4/0, that p"itition 80-182 be denied.
Petition 80-139 - Irene K. Burns
Seeking review and adjustment of the assessed value of Golden
Gate Unit 8, Part 1, Block 279, Lot 10, assessed at $6,700. The
petitioner was not present to estimate what he feels the value is
nor to provide evidence contrary to the Property Appraiser's valua
tion.
Commissioner Wenzel moved, seconded by Commissioner Drown and
carried 1/0, that Petition SO-l39 be denied.
Petition 80-151 - Caribbean Gardens, Inc.
Seeking review and adjustment of the assessed value of
Caribbean Gardens, assessed at $922,500 and estimated as valued
at $615,000 by the petitioner. who is represented by Ch.:lrle~ Long.
Mr. Long stated the basis for his client's objection to the
as~essed value is its peculiar use, namely, a botanicnl garden
CI
r _ J
BOOK 056 rACE 512
L:=J
November l2, 1900
and wild anilllal park. He stated the net income that this
business generates is less than a 3\ return on the $900,000
assessment.
Mr. Tetzlof president of Caribbean Gardens, Inc., read
into the record n letter written by himself, requesting the Board
to recon~ider the valuation placed by the Property Appraiser, and
noted that the business has been operating at a loss for many
years He said that additional taxes would most likely put it
out of business.
Commissioner Wenzel recommended that the Property Appraiser's
office review this petition and provide a reduction of approximateJ.
$150,000 regarding the assessment, and the Chairman directed that
Petition SO-lS4 be continu~d on Friday, November 14, 19BO.
***********Mrs. Gerri Kalvin enter~d the meeting at 10:20 A.M.****~:
Petition-SO-164 - Roger Turner
Seeking adjustment of the assessed value of a Lakewood
Condominium, Bldg. Cl S109, assessed at $4l,400 and estimated
by the petitioner who was present at $25,000.
Commissioner Pistor read into the record the letter from
the petitioner objecting to the assessed value of his property an{
upon noting that no evidence has been provided to the contrary,
Commissioner Wenzel moved, seconded by Commissioner Pistor and
carried unanimously 5/0, that the Tax Assessor's val~ation be
upheld and Petition SO-164 be denied.
*********RECESS - TIME 10:47 A.M. to 2:00 P.M.************
petition SO-lIS - George McCuskey
Seeking review and adjustment of the assessed value of a
condominium in Jamaica Towers, Lot 4 and part of Lot 5, Block
l7, The Moorings, Unit 5, assessed at $l27,500 and estimated
as valued at $96,000.
Mr. McCu~key referred to a written report submitted with
his petition, eompuring Jiln<lica Towers to The Embassy, a compurable
[__1
J
LJ
November 12, 1980
condominium in thc area relative.to his. He noted that in
1979 the Embnssy had been assessed at a higher rate than the
Jamaica Towers as well as having sales approximately $l5,OOO
higher than the last sales of such units in Jamaici'l Towers. lie
submitted that the 1980 assessed value is inequitable and requeste(
that the 1979 relationship with 'the Embassy assessed values be
maintained (SO.6t of the 1980 assessed value of an Embassy two
and/or three bedroom apartment).
In response, Mr. Skinner explained that the assessed values
for JarnnicaTowers were arrived at by approximately .85% of sales
prices for both two and three bp-droom apartments. Regarding the
inequity between the two condominiums, Mr. Skinner stated that the
Embassy values had been miscalculated too low; this cannot be
reflected for 1980 taxes but will reflect next year. He also said
that a recent change of JamaicaTowers from co-op to condominium
c~.a5sification reflected in the much highcr assessed value over the
prev iou.::i...yeiJ r.
After a lengthy discus:::ion, Commissioner Wenzel moved, seconde
by Commissioner Brown and carricd unanimOUSly, that Petition 80-115
be denied, based on th~ fact that the petitioner has not presented
sufficient evidence to show an incorrectly assessed value.
Petition 80-271 - Ralph C. Baker
This petition for adjustment of the assessed value of
$154,275, w~s prc~ented by Mr, McCuskcy
along with Petition
SO-lIS. The petitioner estimates that the value of his three
bedroom condominium in Jamaica Towers is $125,000.
Hr. :-!c Cuskey rcferred to both his and Mr. Baker "s petition
in relation to the statements he made referring to Petition SO-lIS,
and noting that sufficient evidenee to the contrary has not been
submitted, Commissioner Wenzel moved, seconded by Commissioner Browr
and carried un~nimously, that Petition SO-271 be denied.
.......At this time Mrs. Paulus was replaced by Mr. Eugene Turner,
Collier County School Doard - Time: 2:30 P.M.............
~nn'( n~r) ",or t:)1 r~
1:1
[,.J
C ._.1
BOOK 056 rAGE 514
November J:2, l!JBO
Petition 80-163 - Lawrence A. Farese for Curtis E. Frnnk
Seekin9 review and adjustment of the assessed value of
Lot 35, and p0rtions of Lot 34 and 36, Port Royal, assessed
at $599,525. The petitioner estimates that the subject property
is valued at $550,000.
Mr. Farese, attorney for Mr. Frank the fetitioner, stated
that his client's assessment is discriminatory when compared to
other pr.operties in the area. He noted that Mr. Frank's assess-
ment had increased almost 200\ compared to a lOO% increase of his
next-door neighbor. He further produced various figures regardins
this comparison.
Mr. Skinner then explaincd the method at which both assess-
ments wcre arrived at and offered to compare the actual figures
on both houses to see if any corrections are in order.
~lr. Frank stated that he would aceept an assessed value of
$500,000 to $550,000 as that would make him more comparable to
both of,...,.his :1p.xt-door neighbors.
This petition is to be further considered later this after-
noon.
Petition 80-155 through 80-l6l - William D. Kresse
Seeking review and ildjustment of the assessed value of the
personal property located as follows:
*Petition BO-15S - Marco Island Shell
*Petition 80-156 - Marco Battery
Petition 80-157 - Snook Equipment- Assessed $72,000;aP\f
Petition 80-158 - 79.91 acres (95l) - Assessed at $299,6
estimilto:l value is $190,000
Petition 80-l59 - Dolphin - Assessed at $2l0,025; estimat
value is $l50,000
Petition BO-l60 - Shell - Assessed a~ $62,600; estimated
value is not shown on petition.
Petition 80-l6l - Snook Inn - Assessed at $321,250; esti-
mated value is $250,000.
* No information submitted with regards to values.
The petitioner was not present and no evidenee contrary to
the Property Appraiser's valuation was submitted. Commissioner
Wen~cl moved, seconded by Mr. Turner and carried unanimously that
Petition 80-155 through BO-l61 be denied.
1-1
LJ
November l2, 1900
Petition 80-228 - Shelter Corp. of Canada, Ltd.
Secking review and adjustment of the ansessed value of
244.15 acres. in Section 26, T49, R25, assessed at $~,823,550.
The petitioner Jid not estimate the value of the subject property
within his petition.
Mr. Riehard Morrison, attorney for Shelter, Corp., explained
that the company 5 ~ objecting to the valuation of property knOl<ln
as Bear's Paw Country Club. He provided a brief background of
the property's previous owners and quoted figures relating to
the actual sale.<; transactions. Mr. Turner noted that the :;ubject
land is appraised at a greater value than the two-year old mortgage
vallie. Mr. Morrison also cited figures with the Wilderness
Country Club, a eomparable property in the area, noting that it is
appraised much lower than Dear's Paw.
Deputy Appraiser Sandra Smith explained that comparable sales
were used in determining this acccssment; she also noted that this
lane h~.been assessed as raw land and that she feels that the
assessment is correct and just.
M.:. Santa com-:enl:ed that raw land in the area of Bear's ?aw
on Goodlette Road has been selling for as much as $35-40,000.per
acre. Ms. Smith quoted figures of up to $75,000 per acre'in
reference to Mr. Morrison's concern regarding the increase in
assessed value when lands are classified for residential purposes,
adding that this land would be for development of condominiums;
this price is bused on uctual sales eounty-wide.
Aft~r some discussion, Commissioner Wenzel moved, seconded
by Commis~ioner Brown and carried unanimously, thut Petition 80-
220 be denied.
Petition 00-163 - Curtis Frank (continued from earlier this session)
Mr. Skinner, deputy appraiser, presented figures on Mr. Frank's
and his neighbor's properties which reflects that a higher rate per
front feat has been culculuted for Mr. Frank's property; this is
nr~f.~
r::,,~
Cl
J
(~
BOCK 056 rACE 516
November l2, 19S0
attributed to ~le distance of both houses from the COVQ area.
The buildings on the land were also compared for assessed value,
again Mr. Frank being assessed at a higher rate; however, Mr.
Skinner noted that Mr. Frank's homo had boen depreciated mora no
than his neighbor due to age of the building.
Mr. Skinner detailed the process by which his office arrived
at the assessments using actual construction costs and factoring
them up to present replacement cost. It was noted by the Board
that there could prove to be a fallacy in this method if the
buyer had originally gotten a "better deal" when constructing the
building.
Commisnioner \'1enzel suggested the appraiserr. review this
peti tion and actually go into Mr. l~rank I s home to determine whether
they have sufficiently depreeiated the building and then bring
their recommenda tion back to this board on Friday, Novembel.' l4,
1980.
ThIs hearing \~as continued to Friday, November l4, 19S0 by
order of the chair.
Petition SO-197 - Cornelius ErKes
Seeki ng revie'", and adjustment to the assessed value of a
condominium apartment in Surfscdge Condominiums, assessed at
$137,750. The petitioner was not prenent and did not estimate
what he felt was the value of the subject property.
Commissioner \'1enzel moved, seconded by Commissioner Brown
and carried unanimously, that Petition aO-l97 be denied.
Petition SO-165 - Ann Halderman Price Combs
Seeking review and adjustment of the assessed value of
property on the beach directly south of the Naples pier at 60
12th Avenue South. The assessment is $369,375 and the petitioner
estimates the value to be $300,000. The petitioner was not
present.
LI
L
L-I
. November l2, 1900
Commissioner Wenzel moved, seconded by Commissioner
Brown and carried unanimously, that due to the fact that there
was no evidence provided to the contrdry, the Property Appraiser's
valuation is to stand and Petition SO-l65 is denied.
Petitions 80-229; 80-230; SO-231; (Victor Erday) and 80-232 (Paxton
Corporation)
These petitions were withdrawn by letter, received ll/ll/SO
at the Clerks offiee, signed by Mr. LoWdermilk, Vice-President,
Ad Miller Assoc., Inc.
***********Meeting recessed at 4:02 P.M. and will reconvene********
on November 13, 19S0 at 9:00 A.M.
(1~~ ... ~'l '1
a:I
1._]
.\,,,
Naples, Florida. Nov~m0er 12, 1980
LET IT DE REMDlnERED, that on this date the Special Master
for the Property Appraisal Adjustment Doard was present at
9:30 A.M. on thc 5th Floor of Building "F" of the Courthouse Complex
to consider various petitions as listed on the agenda. In attendance
were -:
Special Master: C. W. Grimm
And, Anthony Pires, Assistant County Attorney; Joyce Dees,
Doug Gorham, Grecn Jones, Joe Santa, Abe Skinner, Lou Chestnut,
Drew Wenzell, Property Appraiser's Office; and, Edna Brennemen and
Darlene Davidson 110:01 P.M.), Deputy Clerks.
9:00 A.H.
80-72
80-73
80-74
80-75
00-7G
80-77
80-l
80-2
80-3
80-4
80-5
80-6
80-7
80-8
80-9
BO-lO
80-11
80-l2
80-14
80-l5
80-16
9:30 A.H.
10:00 A.M.
lO:30 A.H.
AGENDA
Dominic D'Agostino
..
"
"
..
..
..
Edward Andwood
Andrew Deane
Angelo R. Picon, et al
John Di Petro
Victor Mulberg
Ivalter A. Goes
Richard Cope
Frank Pfingston
Joseph M. CarmOS1no
Jdmcs D. Hunziker
George Nmm\ark
William A. Snelling
Paul Hoffman
James .Jentgen
John Buzzelli
nr~n ',.. ~'H?
[..::]
L._J
BaOK 050 fAGE 519
lO:30 A.M. CContd.)
November l2, 19BO
BO-18 Thomas Pahl
80-19 Sandpiper Investment, Inc.
80-20 Walter C. Ignell
80-21 The Moorings Country Club
of Napl~s (postponed until
November l3, 1980)
ll:OO A.M.
Recess
l:30 P.I1.
80-22
80-23
80-25
80-26
80-27
2:00 P.M.
80-28
80-30
80-31
80-32
80-128
2: 30 P.}1.
80-36
80-52
80-55
80-56
80-57
80-62
80-63
OPENING Cml.'IENTS
Lillian Weber
R. E. Keslinke for Sears,
Roebuck' Co.
Thomas J. Kennedy
Sydney G. Wilson
Robert Klausmeyer
Geo. , Irene Wilth
Michael , Theresa Diorio
Paul Stux et ux
Charles Fisher CWithdrawn by
Letter)
K. Pettingill
Helen Williams
William V. & Junko Hartman
Barnett Banks Trust Co./
Whiteford (Withdrawn)
Harry Davis
Carl W. Katcllthaler
John Abele at ux
Paul W. Sarcwich
Prior to calling the meeting to order, Special Master Charles
Grimm explained that he was appointed by the Board of County Commis-
sioners as the Special l1aster whose duty is to determine if the
Tax Assessor is in error or, if there is some basis for any incor-
rectncss for an adjustmp.nt to the petitioner for a reduction in
his taxes, such recommendation will be made to the Property Appraisil
lIdjustmcnt Board. Ilis reconuncndations will be reviewed by the subje
r~~l
[ .I
November l2, 19BO
Doard, snid Mr. Grimm, nnd ncceptcd or not. He detailed his
creduntinls and experience in appraising property in Collier
County, pointing out that he has been in the real estate business
for 27 years and has been a Collier County appraiser since 1960,
performing work for various governmcntnl entities, as well as for
numerous lending institutions.
Petitions 80-72 through BO-77 - Dominic D'1\gostino
Petitions withdrawn by letter dated November ll, 19BO,
agreement having been reached with the Property Appraiser.
Petition BO-l
Edward And wood
Petition withdrawn by letter received November lO, 1980,
with the notation that ~he eurrent assessed valuation on
the property is accepted.
Petition BO-2
Andrew Deane
Seeking review and adjustment of assessed value of property
located in Royal Harbor, Unit 1, Block 2, Lot 7. Assessed
value: $90,925; Petitioner's estimate of value: $60,000.
PetitToner not present and no evidence furnished to sub-
stantiate request for adjustment of assessment.
Property deemed to be assessed at its just value.
Recommendation by Special Master - Assessment should be
upheld.
(Note: Petitioner appeared later in the session and
furnished no additional information other than to state
a personal financial hardship for requesting adjustment
in the apprai:;al. He was informed of the Epecial Master's
recommendation to the PAAD)
Petition BO-3
Anqe]0 R. Pieon, et al
Decision postponed until later in the session pending
arrival of petitioner.
Petition 80-4
John F. DiPietro
Seeking review and adjustment of assessed value of
property located at 14B Trinidad Street, Isles of Capri.
Assessed value: $82,000; Petitioner's estimate: $~5,000.
Petitioner present - requested to be heard by the Property
Appraisi\l 1\dju~tJ11cnt DOilrd instead of Speciill ~laster. Pur-
suant to advice by County Attorney, agreed to be heard by
Mr. Grimm.
Property description by petitioner: Built almost square,
Ma~ 056 rm 520
L__I
L_,_J
aDaK 055 PACE 521'
November l2, 1900
no entrance foyer, no garage, carport, enclosed glass
lanai, pool with ~,OOO gallon capacity, tri~ngulnr shape
l8xl9x20. ^dditionnl facts upon questioning: Water-
front lot 60xllO, soa~all, boat dock, sewer and water
(septic tank), landscaped (no s~d - merely stones and
small shrubbery), ~Ox~5 square foot rcsidcnee (ltlOO
Rquare footage total), current market value of lot
$l7,000 (petitioner's estimate).
Other facts provided by petitioner - house not in good
condition (submitted l~ photographs to substantiate
statements regarding condition of area around septic
tank, defects in conerete, etc. Pictures taken by
petitioner and wife in September, 1978 and marked
Exhibits Nos. 1-l4).
Comparables submitted by petitioner for homeS i~ area:
John Baugh, 164 Trinidad St., l678 S.F. - $6S,0uO
Dick Skidmore, 177 paga Pago, 1900 S.F. - $B6,4S0
Joe Niemic, l20 Trinidad St., l700 S.F. - $52,000
Albert Stier, 160 Trinidad St., 2200 S.F. - $71,650 (h.1plex)
Petitioner's estimate of replaeement cost of home is
$40,000 since it was subcontracted by petitioner, is
very plain, has no architectural features and design.
(Submitted copy of plans for record - Exhibit "A")
Property ^ppraiser Green Jones produced the appraisal
card showing that the square footage has been adjusted
to 2142 square feet to include the enclosed Florida
room; noted that currently eomparable lots are selling
for $315 per front foot based on 1979 sales; value of
seaw~l placed at $2575; condition of the house compares
favorably in its present condition to other nearby
houses; rate put on the house for 1980 is $23.73 per
square foot.
Petitioner failed to provide information to substantiate
alleged engineer~ng defects caused by the County putting
a culvert on his property.
Recomendation by Special Master: The Appraiser's
opinion should be upheld.
Petition BO-5
Vietor Mulberg
Seeking review and adjustment of assessed value of Lots
1-16 in New H.:Jrket Subdivision (Block 40), Immokalee.
Assessed value: $26,100; Estimated value: $lB,OOO.
Petitioner not present.
Appraiser Santa said that the subject property and
all like property has been assessed at $75.00 per unit
foot with six sales in 1979 for $86.50 per unit foot.
Property deemed to be assessed at just value.
Recommendation by Special Master: No evidenee presented
to overcome Appraiser's opinion.
Petition 00-6
Nalter A. Goes
Seeking review and adjustment of assessed villue or property
located in Pinehurst EstD.tes, Block 13, Lot 10. Assessed
value: $106,750: Estimated value: $89,000. Petitioner
present.
~h:I
L-.I
Nov~mber l2, 1900
Petitioner's comments: Too large of increase in
aSGes~mcntn in one year; should reflect depreciation
due to age of property; lot assessed at $32,000 - too
high; loan value of house $85,000 pursuant to informa-
tion from local lending institution.
Appraiser's statements: Sales of lots in the area
at $3.61 per front foot - three sold in the same block
for $36,000; adjusted square footage 2496 front feet;
age of house reflected in assessment; comparable sale -
to petitioner in 1979 for $ll2,000.
Recommendation by Special Haster: No evidence presented
to warrant any adjustment; recommendation to PAAD that
assessment by Assessor's office be upheld.
Petition BO-7
Richard Cope
Seeking review and adjustment of assessed value of 2~
acres cf raw land (10 02857800008). Assessed value:
$4500; Estimated value: $l.OO. Petitioner not present.
Appraiser's statements:
should be $3,67.5; sales
i.r.ately $3900 per act"e;
good" s~ction of land.
$~500 in error - 19BO assessment
data - 5 sales averaging approx-
land not: swampy, no "ST"i "pretty
Recommendation by Special Master: Due to insufficient
evidence to the contrary and due to comparable sales for
as much as twiee the as;;cssed value, recommendation is
to agree with the Assessor's office and approve the
valu~!::ion .
Petition 80-8
Fran~ J. pfingston
Seeking review and adjustment. of assesse~ value of
9.63 acres (ID-04432000007). Assessed value: $62,600;
Estimated value: $50,000. Petitioner not present.
Appr~iser's statements: Land in County Darn section;
assessed like other parcels in the area at $6500 per
acre; 4 sales at approximately $6900 per acre -
property in question assessed at $6500 per acre.
special Master noted he has personal knowledge of the
parcel (deemed not to be conflict of interest) and
suggested there is an error in the total acreage.
Decision postponed pending further investigation by
Assessor's office.
Later in the session Appraiser Santa agreed that an
error was made and that the Hap Department has deter-
mined that there are 7.01 acres of land involved.
Reeommendation by Special Master: Assessment should
be redueed to $50,775 due to an overestimate on the
size of the parcel.
Petition BO-9
Joseph 11. Carmosino
Postponement until 11/l3/80 or ll/l4/00 requested and
grunted.
Or:.:" 5rH""
MI'iV . In p^rF '. (.L
L_l
I'
BOOK 056 fACE 523
November 12, 1900
Petition 00-10
,'Tomes D. lIunzikar
Seeking review and adjustment of
in Tract 86, Unit 9, Golden Gate
value: $9775; Estimated value:
present.
assessed value of parcel
Estates. Assessed
$~OOO. Petitioner not
Assessor's statement: Property assessed at $l900 per
acre for the 5.15 acres involved; lO sales in the area
for $220l per acre; All parcels in the area assessed
likewise.
Recommendation by Special Master: Due to lack of any
information t.o the contrary, Tax Assessor's valuation
should be upheld.
Petition 80-11
Georqe Newmark
Seeking review and adjustment of assessed value of
pareel consisting of 20 acres or swampland one mile
north of Route 84. Assessed value: $l5,400;
Estimated value: $8000. Petitioner not present.
Recommendntion by Special Master: Based on lack of
information in the petition and by the Tax Assessor's
office (no legal description furnished) there is no
reason to question the vnluation and the assessed vnlue
should be upheld.
Petition 80-12
William A. Snelling
Seeking review ilnd adjustment of assessed
property in Golden Gate Estates Unit 30.
value: $8500; Estimnted value: $7500.
present.
villue of
Assessed
Petitioner
Petitioner's statement: Since the land was purchased
in 1979 for $7500 that should represent the maximum
possible assessment; property is lm~ in front, with
unattractive dead scrub cypress and is, therefore,
less valuable.
Recommendation by Special rlaster: Petitioner presented
data sufficient lor n recommendation to reduce .the
assessment to $7500.
Note: Deputy Clerk nrenne~an was replaced by Deputy Clerk
Davidson - Time: 12:01 P.M.
Petition 80-14
Science Chureh
Seeking an appeal of disnpproval of ad vnlorem tax
exemption, other thun hOlPestead, by the Property
Appraiser. Petitioner present.
Pnul Hofmann, representing the Life
Mr. Grimm asked Mr. Hoffman if he is appealing b~-
cause he is a church organiz~tion and, upon hear1ng
an affirmative reply, rend the subject petition which
indicates the property in question is located in
Lakewood Villas III, Dlock A, Unit l, Section 13,
Townr;hip 50 South, Range 25 East.
Mr. IloffmLln read the contents of the information
submitted with his petition llnd stated thnt he and
his wife rcnide in snid residcnce, as an ordaincd
I....l
(,..1
November l2, 1980
minizter of the Life Science Church, and that the resi-
dence is considered by himself as a parsonage. no also
submitted for the record a written statement regarding
pasnages of the Florida Constitution, the United States
Constitution, Florida Statutes, and U. S. Supremo Court
Decisions upon which he bases his belief that the villa
at 3058 Boca Ciega Drive is a parsonage of the church
and, therefore, tax-exempt, concluding that the property
is owned by a church and is used for religious purposes.
Assistant County Attorney Anthony pires asked Mr. Hoffman
if he had a bindin9 letter from the Federal Internal
Revenue Department that indicates that the Life Science
Church is a non-profit organization and Mr. Hoffman re-
plied negatively.
Deputy Appraiser Joe Santa stated that he understood that,
aecording to a "Vow of Poverty" signed by Mr. Hoffman,
if the County were to deny the requested Ho~estead Exemp-
tion, the property would revert to Mr. Hoffman's personal
ownership. He also questioned the legitimacy of the
status as a "church" because he has contacted the Attorney
General in California, where Mr. Hoffman claims to have
been orrlaincd, and was told that the Life Science Chu"ch
does not appear on the central computer at the Franchise
Tax Board as having made application of tax-exemption
status.
Mr. Gri~~ said that he is going to recommend that the
Count:,' grant ~lr. Hoffman' s reque~t for exemption status
for the renson that he believes that the County is more
capable and has the funding to attack the decision than
he (Hr. Hoffman) docs as an individual. He said that
he fe-els that Mr. Hoffman's rights should be upheld and
further noted that, although he is not sure that this
is as it should be, he is "throwing the ball" to the
Tax Assessor because he has more funds available than
the petitioner.
Peti tion 2(1-15
Jil;:1eS Jentqen
Petition withdrawn by letter dated November 10, 1980.
Petition 80-16
John Buzzelli
Seeking review and adjustment of the assessed value
of property described as Marco Shores, Unit 6, Block
238, Lot 24. Peti tioner not present.
Mr. Grimm said that the petitioner is requesting that
the property's assessed value of $62,575 be increased
to $BO,OOO whieh is what the petitioner feels the sub-
ject property is valued at as of January 1, 1980.
Upon hearing from Deputy Appraiser Abe Skinner that
the subject property has been appraised in a similar and
like manner as the surrounding properties with the same
formulae and dollars per square foot, Mr. Grimm stated
that his recommendntion was that the petition be denied
and that the subject property is found to be assessed
at just value and should stand, as submitted by the
Property Appraiser's office.
Petition 80-18
ThomilS :::. Pahl
Seeking review and adjustment of the assessed value
of real property located in JIender::;on Creek Park
(1D 1~8322G00001). Assessed value: $14,075; Estimated
value: $10,000 as of January l, 1900.
Ll
[.....1
(
BOOX 056 fACf 525
November l2, 1980
Mr. Pahl stated that he believes his estimate of
value of $10,000 is just due to the fact that his
lot is not located on "enderson Creek but on a
drainage canal which is ~teadily being decreased in
depth due to weirn that are being installed north
of the property. lie further stated that the lots on
Henderson Creek hove been selling for approximotely
$9,000 to $9,500 and have the benefit of being
located dir.ectly on the Creek.
Deputy Appraiser Joe Santa stated that he did not know
that the property in question was not situated directly
on HflndersoTl Creek ilnd that he would, therefore, agree
to make an adjustment on the assessment.
Upon hearing that Mr. Pahl has offered the subject
propcrty for sale at $lO,OOO for over two years, with
no buyers willing to accept that price, Mr. Grimm stated
that his recommendation is for the Property Appraiser's
offiee to adjust the assessment of the property in the
form of a reduction to $10,000.
Pet! tion 00-19
Sandoiper Investment, Inc.
Seeking an appeal of disapproval for ad valorcm tax
cxemption, other than homestead, by the Property
Appr.aiser, and appeal of the disapproval of applica-
tion for agricultural classification for property
located in Section 2, Township 51, Range 27, (NW~)
consisting of 158.13 acres. ~etitioner represented.
Mr. Grimm noted that the Property Appraiser's
assessmcnt for the property is $110,700 and that the
petitioner's estimate of value is $01,600.
Mr. Perkins, the petitioner's representative, stated
that two similar properties located adjacent to the
subject property hn~e been sold in May, 1980 at
$77,400 and $78,800, each of these properties being
l/4 sections. lie, therefore, claims that his assess-
ment is excessive.
Deputy Assessor Joe Santa stated that these sales
are not allowable for comparison according to the
law as they took place in 1900; only sales during
1979 can be used to determine a comparison. He
further stated that the Property Appraiser's offiee
located only thece 1979 sales, and that the average
for these three sales was some $1,428 per acre. Mr.
Santa explained that the subject property is assessed
at $700 per acre as is all the land in that general
area. lie further stated that many considerations
are studied when determining the $700 per acre assess-
ment besides comparable sales.
Mr. Grimm stated that he rceommends that the Property
Appraiser's assessment should stand as he has not
seen any evidence to overcome it.
Note: Deputy Clerk Davidson was replaced by Deputy Clerk
Brenneman at 1:30 P."'.
[~.=.]
L~
Novcmber l2, 19S0
Petition SO-20
Walter C. Ignell
Sceking review ~nd adjustment of aGseGsed value of
property in Unit ~B, Golden Gate Estntea. Asscssed
value: $32,650; 8stimated value: $29,650 plus $3,000.
Petitioner present.
Petitioner's stntement: Assessmcnt too high - possibly
a mistake - since there are no amenities such as mail
delivery, ~idewalk, streetlights, etc.
Assessor's commcnts: Land value reduced in 1977 to
$3,000 du~ to lack of services - not increa6ed in 19S0
when properties were reappraised; house valued at
same rate as any of similar nature in any area; depre-
ciation refleeted in the land value due to the fact
that perhaps the land should not have been built upon.
Specia 1 Nas t"~r' s recommendation: petitioner has agreed
on App~aiser's value as noted on petition; no reason
to disagree with Assessor since petitioner has failed
to show cause for reduction. Upheld.
Peti tion 00-21
The !~ooring.G Country Club of Naple.G
Postponed until November 13, 19BO
RECESS: 1:35 P.M. until 2:15 P.M.
Petition 80-22
Lillian Weber
Seek~ng review and adjustment of property in Unit 6,
Block 73, Lot 44, Naples Park. Assessed value: $54,125
(as shown on Notice of Proposcd Property Taxes - copy
furnished); Estimated value: $31,000. Petitioner present
and represented by K. B. Gordinier.
Petition withdrawn by petitioner following correction
of typographical error on document submitted. Assessed
value d~emed to be $31,375. Pctitioner agr.eed to reduced
valuation.
Petition 80-23
R. E. Kesline for Sears, Roebuck & Co.
Petition withdrawn by lettcr dated November ll, 1980.
Petition 80-25
Thomas J. Kennedy
Seeking review and adjustment of assessed value of 20
acres - Parcel 'IDO~J98600000. Assessed value: $28,000;
Estimatcd value: $16,000. Petitioner not present.
Petitioncr states on petition that a Naples realtor
has advised that adjacent property is selling for $800
to $900 per acre - deemed to be insufficient evidenee
for adjustment.
Special Haster's recommendation - Appraiser's opinion
should be upheld.
Petition 80-26
Sydney G. Willson
Seeking review and ndjustment of
property in Unit 97, Golden Gate
value: $6350; Estimated value:
not present.
assessed value of
Estates. ^ssc5scd
$5000. Petitioner
1_-1
1.__.1
BOO~ 056 PAcf52.7
November l2, 1980
Appraiser's statement: 12 active sales in the area
averaging over $4,000 per acre - more than appraised
value on petitioner's property.
Special Master's recommendation: Petitioner has failed
to furnish Gufficicnt evidence to overcome Appraiser's
opinion - recommcnd opinion be upheld.
Petition BO-27
Robcrt O. Klausmeyer
Seeking review and adjustment of assessed value of
shopping center propcrty (P<<rcel No. ID 36063000008).
Assessed value: $8,7,9,200; Estimated value: $4,700,000.
Petitioner not present.
Appraiser's statement: Under impression petition had
been withdrawn (land value to be reduced to previous
year's figure).
Special Master's recommendation: No evidenee presented
by petition or petitioner to make judgment - acceptance
of assessment, following adjustment, reeommended.
Petition BO-2B
George H. and Irene M. Wirth
Seeking revie~ and adjustment of asse~sed value of
property in Grlden Gate, Unit 3, Block 86. Assessed
value: $12,rJO; Estimated value: $6,000. Petitioner
not present-.
^ppr~lser's statement: Petitioner has l~ lots;
single lots in the area selling from $9,450 to $10,175;
subject lot appraised at $B,OOO x l~.
Special Master's reeommendation: Just value; no evidence
to support an adjustment of Appraiser's valuation.
Petition 80-30
Michael and Theresa Diorio
Seeking review and adjustment of assessed value of
property in Unit 7, Block 218, Marco Beach. Assessed
value: $24,250; Estimated value: $15,000. Petitioner
not present.
Appraiser's statement: Sales in same Unit and Block
for $225 per front foot - petitioner's property assessed
at $200 per front foot; odd-shaped lot; appraised as
all like properties - same formula.
Special Master's recommendation: Insufficient evidence
to overcome Appraiser's valuation - recommend in favor
of Assessor's value.
Petition 80-31
Paul Stux et ux
Seeking review <<nd adjustment of assessed value of
property in Unit 4, nlock 120, Golden Gate. Assessed
value: $4,500; Estimated value: About $3,000. Peti-
tioner not present.
Appraiser's statement: 66 sales in the area averaging
about $5,075 each.
L='J
L J
r
November l2, 19S0
Special Master's recommendation: petitioner has failed
to furnish sufficient evidence to overcome ^ppraiser's
valuation - recommend it be upheld.
Petition 80-32
Charles Fisher
Petition withdrawn by letter dated November 5, 1980.
Petition 80-128
K. Pettengill et al Trs.
Petition ,.!ithdra...m by letter dated November 7, 1980.
Petition SO-36
Helen 'Hlliams
Seekin~ review and adjustment of assessed value of
building lot in Galleon Drive Section of Port Royal.
Assessed value: $281,200 Clatf..: deemed to be typo-
graphical error and reduced to $20S,47S); Estimated
value: $101,200. Petitioner not present - represented
by Freeman Haywood, Commodore Club.
Petitioner's statement: Subject lot faces Bay and
overlooks condos in Royal Harbor; heavy wakes of l3ay
traffic precludes having large boat moored; view and
ability to dock boat on lot is what establishes value;
pie-sha~ed lot with narrow frontage; listed 1979 sales
of lots from $155,000 to $175,000.
Appraiser's statement: Lot assessed at $l,07S per unit
foot; IS eomparable sales in 1979 for $1,287 per unit
foot;~ Snme forn11l11\ \lscd for other lots in the area; some
inland waterway lots assessed for more.
Special Master's recommendation: Petitioner failed t~
furnish sufficient information to overcome Appraiser's
assessment.
Petition SO-52
IHlliam V. and Junko Y. Hartman
Seeking review and adjustment of assessed value of
property on Fort Charles Drive - Lot 21 and northerly
one-half Qf Lot 22. Assessed value: $lS7,325;
Estimated value: $88,370. Petitioner not present.
Petitioner's statement based primarily on political
commentary to the Governor, etc., and refers to method
of assessment in prior years - no bea~ing on the subject
at. hand.
Appraiser's comment: Lot assessed using same formula
for odd-shaped lots in the area; no physical character-
istics affecting property value - easy to build upon.
Special M.:tster's recommendation: No evidence presented
to overcome Property Appraiser's presumptions or
assessments - Appraisal should be upheld.
Petition SO-55
Barnett Banks Trust Company, N.A. as Trustee
Petition withdrawn by lettcr dated Novcmber 7, 1900 pur-
suant to ch.:tnge in appraisal by Property Appraiser.
L...J
L_]
BOO~ 056 rACE 529
I
Novcmber l2, 1900
Petition 00-56
Harry F. Davis
Seeking review and adjuctment of asselJsed vnluc on
concominium at 1900 Gulf Shore Blvd., N. Assessed
value: $l48,750; Estimated vnlue: $lOO,OOO. Petitioner
in attendance.
Petitioner's statement: Increase in taxes and assess-
ment too high; apartment on leased ground; maintenance
costs will be higher this year.
Appraiser's comments: Property assessed at full market
value; purchased for $90,900 in 1974 and estimating its
worth at $100,000 six YC'lrs later is not realistic;
appraisal based on 1979 sales of $l33,000 to $175,000 -
sale of $l75,000 unit identical to petitioner's with
same appraisal.
Assistant County Attorney Pires explained why the
increase to 100% full market value appraisals was not
done in increments, noting thal: it is the State law
and mandated for 1900.
Speeial Master's recommendation: Insufficient evidence
furnished to overeome Appraiser's opinion of assessed
value - opinion should be upheld.
Petition 80-57
Carl W. Katchthaler
Seeking review ilnd adjustment of assessed valu~. of
property on Galleon Drive, Port Royal. Assessed
valu~. $2l9,400; Estimated value: $150,000. Peti-
tiolll'::'!: present.
Petitioner's ntatement: 2~ story home permitted to
be built next to subject property in a traditional
one-ntory neighborhood and detracts from value of
petitioner's home; provided sketch to illustrate;
letter from Property Appraiser Colding read into the
record suggesting that the house in question, when
completed, will not detract from p~titioner's home -
petitioner disagrees with that opinion; Architectural
Committee of Port Royal Club has issued a statement
that no multi-storied homes will be permitted next
to existing one-story home in the future.
Appraiser's comments: Property personally checked
at request of Mr. Colding; home in question will be
first-class ~len complete~ and rubble removed; new
house will not affect livability of petitioner's
home.
Special Master's recommendation: That the property
under petition be reviewed again taking into considera-
tion the aesthetics, and the like, which have been dis-
cussed; that a confirmation of the ru1inq by the Port
Royal Club be obtained; and that a decision be post-
poned until the afternoon of November l4, 1980 - at
3:00 P.M.
Petition BO-3
Angelo R. Picon et al
Seeking review and adjustment of assessed value of
property in U10ck K, Lot 72, poinciana Village Unit 2.
C1
[~-]
November l2, 1900
A~sessed vnlue: $~n,750, Estimated valuo: $40,750.
Petitioner not present.
special Master's recommendation: Due to lack of in-
formation to the contrary, recommendation of Tax
Assessor should be upheld.
Petition 80-62
John Abele et ux
Seeking review and Cldjustment of assessed value of
Parcel No. 1D 0441240003. Assessed value: $122,650;
Estimated value: $75,000. Petitioner not present.
Petitioner's statement: Value placed on property
is too high; taxes becoming prohibitive and will have
to sell. Assistant County Attorney Pires advIsed
that such statements are insufficient to rebut the
information provided by the Property Appraiser.
Special Master's recommendation: No information or
indication of why the ansessment should not stand -
only the petitioner's opinion - therefore, assess-
ment by Appraiser should be upheld.
Petition BO-63
Paul W. Sarewich
Seeking review and adjustment of assessed value on
lO acres of vacant land that is undeveloped and nnim-
proved (Pareel No. 1D 51154200006). Assess~d value:
$62,875; Entimated value: $40,000 or less. Petitioner
not ~esenl.
Appraiser's statement: Comparables not available;
well-located parcel; assessment adjusted 30% because
it is low-lying; small garage and residence on property -
assessed $6,875.
Speeial Master's reeommendation: Due to potential of
65-66 units being placed on property, ann the assess-
ment of less than $1,000 per unit, appraisal is just
and should be upheld.
*
*
*
*
*
All scheduled petitions having bcen reviewed, the meeting
was recesscd at 3:50 P.M. to rcconvene at 9:00 A.M., November l3,
1980.
000;( 056 I'AGE 530