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VAB Agenda 07-30-2019 (complete)Page 1 July 30, 2019 VALUE ADJUSTMENT BOARD ORGANIZATIONAL MEETING AGENDA July 30, 2019 9:00 a.m. 1. Roll Call and Pledge of Allegiance (led by VAB Legal Counsel) 2. Quorum Established as required by Florida Statute Chapter 194.015 VAB Legal Counsel) 3. Introductions presented by VAB Legal Counsel A. Introduction of VAB Board Members Board of County Commissioner Andrew Solis (District 2) Board of County Commissioner Burt Saunders (District 3) - Excused School Board Member Erick Carter (District 4) Homestead) Citizen Member Rebecca Earney Business) Citizen Member Ron Kezeske - Excused Alternate Homestead) Citizen Member Jill Rosenfeld B. Introduction of the Clerk to the Value Adjustment Board Clerk to the Board – Crystal Kinzel Clerk’s Designee – Trish Morgan C. Confirmation of BCC & School Board Appointed Members (informational) 4. Appointment of VAB Chairperson (must be a BCC representative) motion needed) 5. Agenda A. Recommendation to approve today’s agenda (motion needed) 6. Recommendation to reaffirm by Resolution the appointment of the following: VAB Legal Counsel for VAB Tax Year 2019: Holly E. Cosby, Esq. – The Law Office of Holly E. Cosby, P.A. motion needed) Page 2 July 30, 2019 7. Recommendation to reaffirm by Resolution the appointment of the VAB Special Magistrates for VAB Tax Year 2019 (motion needed): Ellen T. Chadwell, PL – Attorney Lorraine Dube – State Certified Appraiser South FL Valuation Services (Mark Pelletier, CMEA, CSBA, SRA, RM) Coastal Consulting Group (Scott Watson, MAI) 8. Request for Board direction to obtain Alternative Special Magistrate(s) for 2019 tax year, if needed (based on number of petitions or any potential conflict) motion needed) 9. Approval/Acceptance of Minutes into the VAB Record (motion needed) A. January 14, 2019 VAB Regular Meeting 10. Department of Revenue 2019 VAB Training: for Magistrates, VAB Members, Legal Counsel and interested parties Available: http://floridarevenue.com/dor/property/vab/training.html) 11. VAB Attorney Report/General Business/VAB Reference Materials A. General overview of Value Adjustment Board’s role in Florida’s property tax system, including a process for complaints, and the newly adopted legislative changes that affect the VAB process. B. Recommendation to adopt Resolution Relating to the Adoption of Internal Operating Procedures to Supplement Chapter 12D-9, Florida Administrative Code (motion needed) C. Good Cause Determinations 1) Recommendation to designate Legal Counsel to Determine “Good Cause” for Late Filed Petitions for 2019 tax year (motion needed) 2) Recommendation to designate VAB Clerk to Determine “Good Cause” for Hearing Reschedules, with Legal Counsel Providing Guidance, for 2019 tax year (motion needed) Page 3 July 30, 2019 D. Recommendation to adopt Resolution for VAB Petition (Appeal) Filing Fee F.S. 194.013) (motion needed) E. Florida Department of Revenue Forms DR-488p – Initial Certification of the Value Adjustment Board (motion needed) F. Request approval for the destruction of VAB records in accordance with the General Records Schedule GS1-SL (records prior to 2014 VAB tax year) motion needed) G. VAB Reference Materials (informational) Florida’s Government in the Sunshine Rule Chapter 12D-9, F.A.C. DOR’s VAB Forms Rule Chapter 12D-10, F.A.C. Rule Chapter 12D-51.001, F.A.C. Rule Chapter 12D-51.002, F.A.C. Rule Chapter 12D-51.003, F.A.C. Uniform Policies and Procedures Manual and Other Legal Resources and Reference Materials Information for Taxpayers regarding Florida’s Property Tax System and the Value Adjustment Board Process and a Property Brochure Florida Statutes: Chapter 119, 286, 192, 193, 194, 195, and 196 H. VAB 2018 Expense Report of 623 petitions filed as compared to: 0623 petitions (VAB 2018) 0561 petitions (VAB 2017) 0615 petitions (VAB 2016) 0635 petitions (VAB 2015) 0392 petitions (VAB 2014) 0616 petitions (VAB 2013) 0770 petitions (VAB 2012) 0892 petitions (VAB 2011) 1528 petitions (VAB 2010) 1775 petitions (VAB 2009) Page 4 July 30, 2019 12. VAB Dates of Importance A. TRIM Notice to be mailed: Monday, August 19, 2019 (per PAO staff) B. Deadline to file petitions with the Clerk’s Office: Friday, September 13, 2019 at 5 p.m. 25 days after the mailing of the TRIM per F.S. 194.011(2) (d)] C. Date for Next Regular VAB Meeting (room reserved): Monday, September 30, 2019 at 9:00 a.m. (if needed) OR Monday, February 10, 2020 at 9:00 a.m. D. Magistrate Hearings: October 2019 through January 2020 More dates, if needed, based on filings) E. (Proposed) Final VAB Meeting for Tax Year 2019 (room reserved): Monday, February 10, 2020 at 9:00 a.m. (Tentative) 13. Additional comments/concerns – VAB Counsel/compliance 14. Public Comment 15. Adjournment 07/30/2019 Item 2 EXECUTIVE SUMMARY Per Florida Statute (F.S.), Chapter 194.015, "There is hereby created a value adjustment board for each county, which shall consist of two members of the governing body of the county as elected from the membership of the board of said governing body, one of whom shall be elected chairperson..." OBJECTIVE: That a quorum of the Value Adjustment Board (VAB)has been established. CONSIDERATIONS: Per Florida Statute, Chapter 194.015, "There is hereby created a value adjustment board for each county, which shall consist of two members of the governing body of the county as elected from the membership of the board of said governing body,one of whom shall be elected chairperson, and one member of the school board as elected from the membership of the school board,and two citizen members,one of whom shall be appointed by the governing body of the county and must own homestead property within the county and one of whom must be appointed by the school board and must own a business occupying commercial space located within the school district. A citizen member may not be a member or an employee of any taxing authority,and may not be a person who represents property owners in any administrative or judicial review of property taxes. The members of the board may be temporarily replaced by other members of the respective boards on appointment by their respective chairpersons. Any three members shall constitute a quorum of the board,except that each quorum must include at least one member of said governing board, at least one member of the school board, and at least one citizen member and no meeting of the board shall take place unless a quorum is present."... "The board shall appoint private counsel who has practiced law for over 5 years and who shall receive such compensation as may be established by the board. The private counsel may not represent the property appraiser, the tax collector, any taxing authority, or any property owner in any administrative or judicial review of property taxes. No meeting of the board shall take place unless counsel to the board is present." RECOMMENDATION: To establish and maintain a quorum of the Value Adjustment Board VAB)per Chapter 194.015 F.S. for this meeting of the VAB. it 07/30/2019 Item 3A/3B EXECUTIVE SUMMARY Per Florida Administrative Code, 12D-9.013, introduction of the members of the board and provide contact information and the introduction of the board clerk, or any designee of the board clerk, and provide the board clerk's contact information. OBJECTIVE: At the Organizational Meeting of the Value Adjustment Board,the introduction of the members of the board and the contact information of the board members; and the introduction of the board clerk and their contact information (or any designee of the board clerk). CONSIDERATIONS: Per Florida Administrative Code, 12D-9.013, at one organizational meeting the board shall: introduce the members of the board and provide contact information and introduce the board clerk or any designee of the board clerk and provide the board clerk's contact information. RECOMMENDATION: The introduction is made of the Value Adjustment Board (VAB) members and the VAB Board Clerk (or designee)per 12D-9.013, F.A.C. Attachments Florida Administrative Code 12D-9.013 2019/2020 Collier County VAB Contact Information 12D-9.013 Organizational Meeting of the Value Adjustment Board. 1)The board shall annually hold one or more organizational meetings,at least one of which shall meet the requirements of this section. The board shall hold this organizational meeting prior to the holding of value adjustment board hearings. The board shall provide reasonable notice of each organizational meeting and such notice shall include the date, time, location, purpose of the meeting,and information required by Section 286.0105, F.S.At one organizational meeting the board shall: a)Introduce the members of the board and provide contact information; b)Introduce the board clerk or any designee of the board clerk and provide the board clerk's contact information; c)Appoint or ratify the private board legal counsel. At the meeting at which board counsel is appointed,this item shall be the first order of business; d)Appoint or ratify special magistrates,if the board will be using them for that year; e) Make available to the public, special magistrates and board members, Rule Chapter 12D-9, F.A.C., containing the uniform rules of procedure for hearings before value adjustment boards and special magistrates(if applicable), and the associated forms that have been adopted by the department; f) Make available to the public, special magistrates and board members, Rule Chapter 12D-10, F.A.C., containing the rules applicable to the requirements for hearings and decisions; g) Make available to the public, special magistrates and board members the requirements of Florida's Government in the Sunshine/open government laws including information on where to obtain the current Government-In-The-Sunshine manual; h)Discuss,take testimony on and adopt or ratify with any required revision or amendment any local administrative procedures and forms of the board. Such procedures must be ministerial in nature and not be inconsistent with governing statutes, case law, attorney general opinions or rules of the department. All local administrative procedures and forms of the board or special magistrates shall be made available to the public and shall be accessible on the board clerk's website, if any; i) Discuss general information on Florida's property tax system, respective roles within this system, taxpayer opportunities to participate in the system,and property taxpayer rights; j) Make available to the public, special magistrates and board members, Rules 12D-51.001, 12D-51.002 and 12D-51.003, F.A.C., and Chapters 192 through 195, F.S., as reference information containing the guidelines and statutes applicable to assessments and assessment administration; k)Adopt or ratify by resolution any filing fee for petitions for that year,in an amount not to exceed$15; and, 1) For purposes of this rule, making available to the public means, in addition to having copies at the meeting, the board may refer to a website containing copies of such documents. 2) The board shall announce the tentative schedule for the value adjustment board taking into consideration the number of petitions filed,the possibility of the need to reschedule and the requirement that the board stay in session until all petitions have been heard. 3)The board may hold additional meetings for the purpose of addressing administrative matters. Rulemaking Authority 194.011(5), 194.034(1), 195.027(1), 213.06(1) FS. Law Implemented 194.011, 194.013, 194.015, 194.032, 194.034, 194.035,213.05, 286011,286.0105 FS. History—New 3-30-10. Collier County 2019-2020 VAB Contact Information 07/15/2019) Legal Counsel Attorney Holly E. Cosby, 239-931-0006 holly@cosbylaw.com Esq BCC Reps Commissioner(District 2) Andrew Solis,Esq 239-252-8602 andy.solis@colliercountyfl.gov Commissioner(District 3) Burt Saunders, Esq 239-252-8603 burt.saunders@colliercountyfl.gov Alternates Commissioner(District 5) William McDaniel 239-252-8605 bill.mcdaniel@colliercountyfl.gov Commissioner(District 4) Penny Taylor 239-252-8604 penny.taylor@colliercountyfl.gov Commissioner(District 1) Donna Fiala 239-252-8601 donna.fiala@colliercountyfl.gov Staff Executive Coordinator— Angela Goodner 239-252-8602 angela.goodner@colliercountyfl.gov Commissioner Solis Executive Coordinator— Dave Lykins 239-252-8603 dave.lykins@colliercountyfl.gov Commissioner Saunders Collier County School Board Member Erick Carter 239-377-0485 carteel@collierschools.com School Board (District 4) Alternates School Board Member Jory Westberry 239-377-0489 westbejo@collierschools.com District 1) School Board Member Stephanie Lucarelli 239-377-0485 lucars@collierschools.com District 2) School Board Member Jen Mitchell 239-377-0491 mitchj3@collierschools.com District 3) School Board Member Roy Terry 239-377-0485 terryro@collierschools.com District 5) Staff Director of Community Lisa Morse 239-377-0219 morsell@collierschools.com Engagement Citizen Members Homestead Rebecca Eamey 608-633-5915 raearney@gmail.com Alternate Homestead Jill Rosenfeld 201-540-9844 jillfrosenfeld@gmail.com Business Ron Kezeske 239-963-5063 ronkezeske@gmail.com VAB Special Attorney Special Ellen Chadwell 239-249-3560 ellen@chadwelllaw.com Magistrates Magistrate Commercial/Res. Lorraine Dube 239-566-8848 dube5757@yahoo.com Appraiser Sp. Magistrate 239-293-5768 Commercial/Res. Scott Watson 954-776-9938 ccg25@bellsouth.net Appraiser Sp. Magistrate Tangible Personal Mark Pelletier 561-313-1067 sflval@bellsouth.net Property/Res. Appraiser Special Magistrate Clerk to the VAB Clerk Crystal Kinzel 239-252-6299 crystal.kinzel@collierclerk.com Director BMR/VAB Trish Morgan 239-252-8399 patricia.morgan@collierclerk.com Property Property Appraiser Abe Skinner 239-252-8255 askinner@collierappraiser.com Appraiser Director Real Property—Jack Redding 239-252-8163 jredding@collierappraiser.com Improvements Director Land Jeep Quinby 239-252-8162 jquinby@collierappraiser.com Director Classifications Dan Eby 239-252-8149 deby@collierappraiser.com Director Condominiums Don Wegner 239-252-2639 dwegner@collierappraiser.com Director Exemptions Annabel Ybaceta 239-252-8319 aybaceta@collierappraiser.com Director Tangible Personal Prop Dan Demorett 239-252-8152 ddemorett@collierappraiser.com Director Tax Roll Compliance Jenny Blaje 239-252-8158 jblaje@collierappraiser.com 07/30/2019 Item 3C EXECUTIVE SUMMARY Confirmation of the Collier County Board of County Commissioners' and the Collier County School Board's Appointed Citizen Members for the 2019 Value Adjustment Board. OBJECTIVE: To further confirm the appointments and membership of the VAB Citizen Members as appointed by the BCC and the School Board of Collier County, Florida. CONSIDERATIONS: As a matter of legal documentation, both the Board of County Commissioners' appointment and the School District's appointment have been verified that they meet the requirements to serve on the Value Adjustment Board per Florida Statute 194.015 Florida Administrative Code (FAC) 12D-9.004. RECOMMENDATION: For review and informational purposes only. Attachments Florida Statute 194.015 Florida Administrative Code 12D-9.004 2018/2019 Collier County VAB Verification of BCC Citizen Members Regular and Alternate Members) 2018/2019 Collier County VAB Verification of School Board Citizen Member O r11[n e Sunshine Select Year: 2018 • Go The 2018 Florida Statutes Title XIV Chapter 194 View Entire TAXATION AND ADMINISTRATIVE AND JUDICIAL REVIEW OF PROPERTY Chapter FINANCE TAXES 194.015 Value adjustment board.—There is hereby created a value adjustment board for each county, which shall consist of two members of the governing body of the county as elected from the membership of the board of said governing body, one of whom shall be elected chairperson, and one member of the school board as elected from the membership of the school board, and two citizen members, one of whom shall be appointed by the governing body of the county and must own homestead property within the county and one of whom must be appointed by the school board and must own a business occupying commercial space located within the school district. A citizen member may not be a member or an employee of any taxing authority, and may not be a person who represents property owners in any administrative or judicial review of property taxes. The members of the board may be temporarily replaced by other members of the respective boards on appointment by their respective chairpersons. Any three members shall constitute a quorum of the board, except that each quorum must include at least one member of said governing board, at least one member of the school board, and at least one citizen member and no meeting of the board shall take place unless a quorum is present. Members of the board may receive such per diem compensation as is allowed by law for state employees if both bodies elect to allow such compensation. The clerk of the governing body of the county shall be the clerk of the value adjustment board. The board shall appoint private counsel who has practiced law for over 5 years and who shall receive such compensation as may be established by the board. The private counsel may not represent the property appraiser, the tax collector, any taxing authority, or any property owner in any administrative or judicial review of property taxes. No meeting of the board shall take place unless counsel to the board is present. Two-fifths of the expenses of the board shall be borne by the district school board and three-fifths by the district county commission. History.—s. 2, ch. 69-140; s. 1, ch. 69-300; s. 26, ch. 70-243;s. 22, ch. 73-172; s. 5, ch. 74-234; s. 1, ch. 75-77; s. 6, ch. 76-133; s. 2, ch. 76-234; s. 1, ch. 77-69; s. 145, ch. 91-112; s. 978, ch. 95-147; s. 4, ch. 2008-197. Copyright© 1995-2019 The Florida Legislature • Privacy Statement • Contact Us 12D-9.004 Composition of the Value Adjustment Board. 1)Every county shall have a value adjustment board which consists of: a) Two members of the governing body of the county, elected by the governing body from among its members, one of whom shall be elected as the chair of the value adjustment board; b)One member of the school board of the county,elected by the school board from among its members;and, c)Two citizen members: 1. One who owns homestead property in the county appointed by the county's governing body, 2. One who owns a business that occupies commercial space located within the school district appointed by the school board of the county. This person must, during the entire course of service, own a commercial enterprise, occupation, profession, or trade conducted from a commercial space located within the school district and need not be the sole owner. 3. Citizen members must not be: a. A member or employee of any taxing authority in this state, b. A person who represents property owners, property appraisers, tax collectors, or taxing authorities in any administrative or judicial review of property taxes. 4. Citizen members shall be appointed in a manner to avoid conflicts of interest or the appearance of conflicts of interest. 2)(a) Each elected member of the value adjustment board shall serve on the board until he or she is replaced by a successor elected by his or her respective governing body or school board or is no longer a member of the governing body or school board of the county. b) When an elected member of the value adjustment board ceases being a member of the governing body or school board whom he or she represents,that governing body or school board must elect a replacement. c) When the citizen member of the value adjustment board appointed by the governing body of the county is no longer an owner of homestead property within the county,the governing body must appoint a replacement. d) When the citizen member appointed by the school board is no longer an owner of a business occupying commercial space located within the school district,the school board must appoint a replacement. 3)(a) At the same time that it selects a primary member of the value adjustment board, the governing body or school board may select an alternate to serve in place of the primary member as needed.The method for selecting alternates is the same as that for selecting the primary members. b) At any time during the value adjustment board process the chair of the county governing body or the chair of the school board may appoint a temporary replacement for its elected member of the value adjustment board or for a citizen member it has appointed to serve on the value adjustment board. 4)(a)To have a quorum of the value adjustment board,the members of the board who are present must include at least: 1. One member of the governing body of the county, 2. One member of the school board; and, 3. One of the two citizen members. b)The quorum requirements of Section 194.015,F.S.,may not be waived by anyone,including the petitioner. 5)The value adjustment board cannot hold its organizational meeting until all members of the board are appointed, even if the number and type of members appointed are sufficient to constitute a quorum. If board legal counsel has not been previously appointed for that year,such appointment must be the first order of business. Rulemaking Authority 194.011(5), 194.034(1), 195.027(1), 213.06(1)FS. Law Implemented 194.011, 194.015 FS. History—New 3-30-10,Amended 9-19-17. Patricia L. Morgan From: Patricia L. Morgan Sent: Tuesday, July 16, 2019 1:09 PM To: aybaceta@collierappraiser.com; 'jearle@collierappraiser.com' Cc:Patricia L. Morgan;value adjustment board Subject: Confirmation of Homestead Good afternoon, Please review the following parcel ID number:#76900000066 and confirm the homestead exemption status.Thank you. Regards, 7 ' Trish Morgan Director of Board Minutes a Records and Value Adjustment Board Office: 239-252-8399 Fax: 239-252-8408 Patricia.Morgan@ColtierClerk.com Collier County Clerk of the Circuit Court 8 Comptroller 3299 Tamiami Trail E, Suite#401 Naples, FL 34112 CollierClerk.com 1 RESOLUTION NO. 2015- 144 A RESOLUTION OF THE BOARD OF COUNTY COMMISSIONERS OF COLLIER COUNTY, FLORIDA, APPOINTING REBECCA EARNEY AS A CITIZEN MEMBER OF THE VALUE ADJUSTMENT BOARD. WHEREAS, Section 194.015, Florida Statutes, created a Value Adjustment Board for each county; and WHEREAS, Section 194.015, Florida Statutes, provides that this Board of County 1 Commissioners shall appoint two of its members and one citizen member to the Value Adjustment Board; and WHEREAS, there is currently a vacancy for a citizen member of the Value Adjustment Board; and WHEREAS, the Board of County Commissioners previously provided public notice soliciting applications from interested parties. NOW, THEREFORE, BE IT RESOLVED BY THE BOARD OF COUNTY COMMISSIONERS OF COLLIER COUNTY, FLORIDA, that REBECCA EARNEY is hereby appointed as a citizen member of the Value Adjustment Board. THIS RESOLUTION ADOPTED upon majority vote on the 7th day of July, 2015. 1 ATTEST: BOARD OF COUNTY COMMISSIONERS DWIGI IT E. BROCK, Clerk COLLIER COUNTY, FLORIDA 1.3).. laat,{A 111 II . By: TIM NANCE, CHAIRMAN Attest as to ir 4 Ay Clerk sig cure nly. Appro‘ ig . a 7,rm and legality: t ,Ili Jeffrey At Ikow ICounty ' oil). y f Patricia L. Morgan From: Jennifer C. Earle <jearle@collierappraiser.com> Sent: Tuesday, July 16, 2019 1:23 PM To: Patricia L. Morgan; 'Annabel Ybaceta' Cc: value adjustment board Subject: RE: Confirmation of Homestead External Message: Please use caution when opening attachments, clicking links, or replying to this message. Hi Trish, Parcel id 76900000066 with an address of 228 Belina Dr#3, Naples, FL 34104 and owned by Rebecca A Earney, currently has an active homestead exemption. Best regards, Jennifer Jennifer C. Earle Supervisor, Exemptions Collier County Property Appraiser's Office 3950 Radio Rd Naples, FL 34104 239-252-8146 fax: 239-252-2071 learle@collierappraiser.com From: Patricia L. Morgan [mailto:patricia.morgan@collierclerk.com] Sent: Tuesday, July 16, 2019 1:09 PM To: Annabel Ybaceta; Jennifer C. Earle Cc: Patricia L. Morgan; value adjustment board Subject: Confirmation of Homestead Good afternoon, Please review the following parcel ID number:#76900000066 and confirm the homestead exemption status.Thank you. Regards, 7u 1 Patricia L. Morgan From: RodriguezWanda <Wanda.Rodriguez@colliercountyfl.goy> Sent: Wednesday, March 27, 2019 1:44 PM To: Patricia L. Morgan Cc:HayesJessica Subject: VAB application - Rosenfeld Attachments: Rosenfeld VAB 3.27.19 Application Routing Memo.docx; Application Rosenfeld VAB 3.27.19.docx Please see attached. Wanda Rodriguez, ACT, CPM Office of the County Attorney 239) 252-8400 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. 1 ADVISORY COMMITTEE APPLICANT ROUTING MEMORANDUM FROM: Wanda Rodriguez, Office of the County Attorney DATE: March 27, 2019 APPLICANT: Jill F. Rosenfeld 2230 10th Ave.NE Naples, FL 34120 APPLYING FOR: Value Adjustment Board We currently have one vacancy on the above referenced board. The vacancy was advertised and persons interested in serving on this committee were asked to submit an application for consideration. TO ELECTIONS OFFICE: Shavontae Dominique Please confirm if the above applicant is a registered voter in Collier County, and in what commissioner district the applicant resides. Registered Voter: yes Commission District: 5 TO STAFF LIAISON: Attn: Patricia Morgan, Clerk to VAB The application submitted by Ms. Rosenfeld is attached for your review. Please let me know, in writing, the recommendation for appointment to the Value Adjustment Board. Your recommendation memo should include: The names of all applicants considered for the vacancy or vacancies. A recommendation for appointment or non-appointment. The category or area of qualification the applicant is to be appointed in. TO ADVISORY BOARD COORDINATOR: Attn: Wanda Rodriguez This applicant is not recommended for appointment. —OR— This applicant is recommended for appointment. A recommendation memo is attached, please prepare an agenda item for the next available BCC agenda. If you have any questions, please call me at 252-8123. Thank you for your attention to this matter. 03/2019 Advisory Board Application Form Collier County Government 3299 Tamiami Trail East, Suite 800 Naples, FL 34112 239) 252-8400 Application was received on: 3/27/2019 10:38:22 AM. Name: Jill F. Rosenfeld Home Phone: 2015409844 Home Address: 2230 10th Avenue NE City: Naples Zip Code: 34120 Phone Numbers Business: E-Mail Address: :..if rosenfeld maiLcom Board or Committee:Value Adjustment Board Category: Homestead Citizen—alternate seat Place of Employment: Retired How long have you lived in Collier County: 1-2 How many months out of the year do you reside in Collier County: I am a year-round resident Have you been convicted or found guilty of a criminal offense(any level felony or first degree misdemeanor only)? No Not Indicated Do you or your employer do business with the County? No Not Indicated NOTE: All advisory board members must update their profile and notify the Board of County Commissioners in the event that their relationship changes relating to memberships of organizations that may benefit them in the outcome of advisory board recommendations or they enter into contracts with the County. Would you and/or any organizations with which you are affiliated benefit from decisions or recommendations made by this advisory board? No Not Indicated Are you a registered voter in Collier County? Yes Do you currently hold an elected office? No Do you now serve,or have you ever served on a Collier County board or committee? No Not Indicated Please list your community activities and positions held: Volunteer and Kitten Foster, Collier County Domestic Animal Services; 3rd VP, Women's Republican Club of Naples Federated; Member of Golden Gate Estates Area Civic Association; former President, Paramus NJ) Education Foundation; former Bergen County Republican Committeewoman (District 11, Paramus, NJ) Education: B.A., Political Science, Seton Hall University,South Orange, NJ (1988);J.D., Pace University School of Law,White Plains, NY (2001); Experience/Background I am a retired attorney licensed in NY and NJ and handled a variety of legal matters including, but not limited to, residential and commercial real estate transactions. Patricia L. Morgan From: Patricia L. Morgan Sent: Thursday, March 28, 2019 1:33 PM To: aybaceta@collierappraiser.com; 'jearle@collierappraiser.com' Cc:Patricia L. Morgan;value adjustment board Subject: Rosenfeld - Request Verification Tracking: Recipient Delivery aybaceta@collierappraiser.com jearle@collierappraiser.com' Patricia L. Morgan Delivered:3/28/2019 1:33 PM value adjustment board Delivered:3/28/2019 1:33 PM Good afternoon, Please advise if Ms.Jill Rosenfeld has a homestead exemption with Collier County, FL. The address on her application is: 2230 10th Avenue NE, Naples, FL 34120 (Parcel ID #37397480005). If so, please advise when it was obtained from the Collier County Property Appraiser's Office (CCPAO). Thank you for your review and confirmation. Regards, 7 Trish Morgan Director of Board Minutes Et Records and Value Adjustment Board Office: 239-252-8399 Fax: 239-252-8408 Patricia.Morgan®CollierClerk.com Collier County Clerk of the Circuit Court & Comptroller 3299 Tamiami Trail E, Suite #401 Naples, FL 34112 CollierClerk.com 1 Patricia L. Morgan From: Annabel Ybaceta <aybaceta@collierappraiser.com> Sent: Thursday, March 28, 2019 2:49 PM To: Patricia L. Morgan Subject: RE: Rosenfeld - Request Verification External Message: Please use caution when opening attachments, clicking links, or replying to this message. The property reference below was granted homestead exemption begin in the 2018 tax year and is currently still coded to maintain the exemption for 2019. Annabel Ybaceta, Director Exemptions and Customer Service 116464)47 nom Collier County Property Appraiser 3950 Radio Rd. Naples, FL. 34104 239-252-8804 239-252-2071 fax www.collierappraiser.com From: Patricia L. Morgan [mailto:patricia.morgan@collierclerk.com] Sent: Thursday, March 28, 2019 1:33 PM To: Annabel Ybaceta; Jennifer C. Earle Cc: Patricia L. Morgan; value adjustment board Subject: Rosenfeld - Request Verification Good afternoon, Please advise if Ms.Jill Rosenfeld has a homestead exemption with Collier County, FL.The address on her application is: 2230 10`h Avenue NE, Naples, FL 34120 (Parcel ID #37397480005). If so, please advise when it was obtained from the Collier County Property Appraiser's Office (CCPAO). Thank you for your review and confirmation. Regards, 7,1414 1 Patricia L. Morgan From: Patricia L. Morgan Sent: Friday, March 29, 2019 9:22 AM To: RodriguezWanda Cc:Patricia L. Morgan Subject: VAB Alternate Homestead Citizen Member Applicant - Rosenfeld Attachments: Correspondence - CAO re_Alternate Homestead Citizen Member Application.pdf Tracking: Recipient Delivery RodriguezWanda Patricia L.Morgan Delivered:3/29/2019 9:22 AM Good morning, Attached please find my review of the applicant for the VAB Alternate Homestead Citizen member. Please let me know if you have any questions. Thank you, Trish 1 Crystal K. Kinzel Collier County Clerk of the Circuit Court and Comptroller 3315 Tamiami Trail East, Suite 102 Naples, Florida 34112-5324 March 28, 2019 Ms. Wanda Rodriguez Office of the County Attorney 3299 Tamiami Trail East, Suite 801 Naples, FL 34112 Ms, Rodriguez, This notification is in regards to the applicant that has responded to your vacancy request for the Alternate VAB Homestead Citizen Member that is to be appointed by the Collier County Board of County Commissioners to serve on the Value Adjustment Board. You had sent an email to my attention and requested a review of the application. In reviewing the applicant for the vacant position, I have confirmed the following: Ms.Jill Rosenfeld has homestead (granted homestead exemption beginning in the 2018 tax year) in Collier County and that has been confirmed by the Property Appraiser' s Office by the Homestead Director,Annabel Ybaceta. (Ms. Rosenfeld is a first-time applicant for a position on the Value Adjustment Board). I have also reviewed the Board of County Commissioners' records to confirm whether or not Ms. Rosenfeld has membership in any taxing authority. Per Florida Statute Chapter 194.015, " a citizen member may not be a member or an employee of any taxing authority, and may not be a person who represents property owners in any administrative or judicial review of property taxes ". Based on the review of the BCC' s records, I did not find where she is currently on any such taxing authority. If we find at a future date that she violates this provision of the statute, her appointment to the Value Adjustment Board, as the Board of County Commissioners'Citizen member(Alternate) appointee, will need to be voided and a new appointment will need to be made. Regards, Trish Morgan, Deputy Clerk BMR/VAB Director Office of the Clerk to the Value Adjustment Board Phone-(239) 252-2646 Fax-(239) 252-2755 Website-www.CollierClerk.com Finail-CniiiarCiarkter rnlliarrlark rnm 16,K.1 04/09/2019 EXECUTIVE SUMMARY Recommendation to appoint one alternate citizen member to the Value Adjustment Board. OBJECTIVE: To appoint one alternate citizen member to the Value Adjustment Board(VAB). CONSIDERATIONS: Pursuant to Section 194.015, F.S., the VAB is required to be comprised of the following membership: 2 members of the members of the governing body of the county as elected from the membership of the Board of said governing body; 1 member of the School Board; 3 citizen members - 2 appointed by the Board of County Commissioners and who must own homestead property within the county (1 of these citizens will be an alternate member) and 1 who must be appointed by the School Board and must own a business occupying commercial space located within the school district. Additionally,the citizen members may not be a member of or employee of a taxing authority and may not represent other property owners in any administrative or judicial review of property taxes. The citizen members should also be available to attend VAB meetings. There is a vacancy for a homestead citizen alternate member on the VAB. The vacancy was advertised and the following application was received: APPLICANT CATEGORY DIST.VOTER ADVISORY COMM. Jill F. Rosenfeld Homestead citizen- 5 Yes None alternate COMMITTEE RECOMMENDATION: Not applicable. A qualifying letter from the Office of the Clerk to the VAB is attached in the backup. FISCAL IMPACT: None. GROWTH MANAGEMENT IMPACT: None. RECOMMENDATION: That the Board of County Commissioners considers the information for appointment, appoints the alternate citizen member, and directs the County Attorney to prepare a resolution confirming the appointment. PREPARED BY: Jeffrey A. Klatzkow,County Attorney AGENDA DATE: April 9,2019 ATTACHMENT(S) 1.VAB Backup 4.9.19 (PDF) Packet Pg. 1119 16.K.1 04/09/2019 COLLIER COUNTY Board of County Commissioners Item Number: 16.K.1 Doc ID: 8501 Item Summary: Recommendation to appoint one alternate citizen member to the Value Adjustment Board. Meeting Date: 04/09/2019 Prepared by: Title: Legal Assistant—County Attorney's Office Name: Wanda Rodriguez 03/29/2019 1:47 PM Submitted by: Title: County Attorney—County Attorney's Office Name: Jeffrey A. Klatzkow 03/29/2019 1:47 PM Approved By: Review: Clerk of the Circuit Court Trish Morgan Additional Reviewer Completed 03/29/2019 4:29 PM County Manager's Office Geoffrey Willig Additional Reviewer Completed 04/01/2019 8:56 AM Office of Management and Budget Valerie Fleming Level 3 OMB Gatekeeper Review Completed 04/01/2019 8:59 AM Office of Management and Budget Laura Zautcke Additional Reviewer Completed 04/01/2019 11:16 AM County Attorney's Office Jeffrey A.Klatzkow Level 3 County Attorney's Office Review Completed 04/01/2019 12:41 PM County Manager's Office Geoffrey Willig Level 4 County Manager Review Completed 04/01/2019 2:44 PM Board of County Commissioners MaryJo Brock Meeting Pending 04/09/2019 9:00 AM Packet Pg. 1120 16.K.1.a Crystal K. Kinzel l i COI p Collier County y,} Clerk of the Circuit Court and Comptroller 3315 Tamiami Trail East, Suite 102 Naples, Florida 34112-5324 jfif N March 28, 2019 d Ms. Wanda Rodriguez ris Office of the County Attorney d 3299 Tamiami Trail East, Suite 801 Naples, FL 34112 d Ms. Rodriguez, a) This notification is in regards to the applicant that has responded to your vacancy request for the Alternate VAB Homestead Citizen Member that is to be appointed by the Collier County Board of County Commissioners to serve on the Value Adjustment Board. You had sent an email to my attention 11) and requested a review of the application. ToInreviewingtheapplicantforthevacantposition, I have confirmed the following: Ms. Jill Rosenfeld has homestead(granted homestead exemption beginning in the 2018 tax year) in Collier County and that has been confirmed by the Property Appraiser' s Office by the Homestead Director,Annabel Ybaceta. (Ms. Rosenfeld is a first-time applicant for a position on the Value Adjustment Board). o 0 I have also reviewed the Board of County Commissioners' records to confirm whether or not Ms. Rosenfeld has membership in any taxing authority. Per Florida Statute Chapter 194.015, " a citizen v member may not be a member or an employee of any taxing authority, and may not be a person who represents property owners in any administrative or judicial review of property taxes ". Based on the review of the BCC's records, I did not find where she is currently on any such taxing authority. If we find at a future date that she violates this provision of the statute, her appointment to the Value Adjustment Board, as the Board of County Commissioners'Citizen member(Alternate) appointee, will need to be voided and a new appointment will need to be made. co rn Regards, a. lid U tc- ca m Trish Morgan, Deputy Clerk BMR/VAB Director Office of the Clerk to the Value Adjustment Board d E c 0so Phone-(239)252-2646 Fax-(239) 252-2755 Packet Pg. 1121 Website-www.CollierClerk.com Email- CollierClerk@a collierclerk.com 16.K.1.a ADVISORY COMMITTEE APPLICANT ROUTING MEMORANDUM FROM: Wanda Rodriguez, Office of the County Attorney DATE: March 27,2019 E APPLICANT: Jill F. Rosenfeld 2230 10th Ave.NE Naples,FL 34120 APPLYING FOR: Value Adjustment Board We currently have one vacancy on the above referenced board. The vacancy was advertised and persons interested in serving on this committee were asked to submit an application for consideration. a+ TO ELECTIONS OFFICE: Shavontae Dominique Please confirm if the above applicant is a registered voter in Collier County, and in what commissioner district the applicant resides. Registered Voter: yes Commission District: 5 Ci O. m TO STAFF LIAISON: Attn: Patricia Morgan,Clerk to VAB 0 w 0 The application submitted by Ms. Rosenfeld is attached for your review. Please let me know, in writing, the recommendation for appointment to the Value Adjustment Board. Your recommendation memo should include: E E 0 The names of all applicants considered for the vacancy or vacancies. A recommendation for appointment or non-appointment. The category or area of qualification the applicant is to be appointed in. co TO ADVISORY BOARD COORDINATOR: Attn: Wanda Rodriguez 0 This applicant is not recommended for appointment. —OR— A This applicant is recommended for appointment. A recommendation memo is attached, please a prepare an agenda item for the next available BCC agenda. If you have any questions,please call me at 252-8123. Thank you for your attention to this matter. a 03/2019 Packet Pg. 1122 16.K.1.a Advisory Board Application Form Collier County Government c 3299 Tamiami Trail East,Suite 800 Naples,FL 34112 239)252-8400 Application was received on:3/27/2019 10:38:22 AM. Name: Jill F. Rosenfeld Home Phone: 20154098441 73 Home Address: 2230 10th Avenue NE o City: Naples Zip Code: 34120 Phone Numbers Business: E-Mail Address:jillfrosenfeld@gmail.com Board or Committee:Value Adjustment Board, Category: Homestead Citizen—alternate seat 2 Place of Employment:Retired o. ca 0 How long have you lived in Collier County:1-2 0 How many months out of the year do you reside in Collier County: I am a year-round resident E Have you been convicted or found guilty of a criminal offense(any level felony or first degree misdemeanor only)? No Not Indicated 00 Do you or your employer do business with the County?No Not Indicated 3 NOTE:All advisory board members must update their profile and notify the Board of County Commissioners in the event that their relationship changes relating to memberships of organizations that may benefit them in the outcome of advisory board recommendations or they enter into contracts with the County. E Would you and/or any organizations with which you are affiliated benefit from decisions or recommendations made by this advisory board? No Packet Pg. 1123 16.K.1.a INot Indicated' rts o Are you a registered voter in Collier County?Yes 0° d Do you currently hold an elected office? No Do you now serve,or have you ever served on a Collier County board or committee? No Q Not Indicated Please list your community activities and positions held: Volunteer and Kitten Foster,Collier County Domestic Animal Services;3rd VP,Women's Republican Club of Naples Federated; Member of Golden Gate Estates Area Civic Association;former President, Paramus NJ) Education Foundation;former Bergen County Republican Committeewoman(District 11, Paramus, NJ) Education: B.A., Political Science,Seton Hall University,South Orange, NJ (1988);J.D.,Pace University School of c Law,White Plains, NY(2001); w Experience/Background I am a retired attorney licensed in NY and NJ and handled a variety of legal matters including, but not o limited to, residential and commercial real estate transactions. 0 O oo co Q t6 m a. d o Packet Pg. 1124 RESOLUTION NO.2019 - 58 A RESOLUTION OF THE BOARD OF COUNTY COMMISSIONERS OF COLLIER COUNTY, FLORIDA, APPOINTING JILL F. ROSENFELD AS AN ALTERNATE CITIZEN MEMBER OF THE VALUE ADJUSTMENT BOARD. WHEREAS, Section 194.015, Florida Statutes, created a Value Adjustment Board for each county; and WHEREAS, Section 194.015, Florida Statutes, provides that this Board of County Commissioners shall appoint two of its members and one citizen member to the Value Adjustment Board; and WHEREAS, on May 27, 2008, the Board of County Commissioners authorized the addition of an alternate citizen member to the Value Adjustment Board; and WHEREAS, there is currently a vacancy for an alternate citizen member on the Value Adjustment Board; and WHEREAS, the Board of County Commissioners previously provided public notice soliciting applications from interested parties. NOW, THEREFORE, BE IT RESOLVED BY THE BOARD OF COUNTY COMMISSIONERS OF COLLIER COUNTY, FLORIDA, that JILL F. ROSENFELD is hereby appointed as an alternate citizen member of the Value Adjustment Board. THIS RESOLUTION ADOPTED upon majority vote on the 9th day of April, 2019. ATTEST: BOARD OF COUNTY COMMISSIONERS CRYSTAL K. KINZEL, Clerk COLLIER C741010°" ORIDA 01/11 ,-," By p. C._- . By:r* Att@8t °#tit i, t1 Jerk WI / AM L. M DANIEL, , CHAIRMAN Ap al..s. ; '. • ..- . d legality: 44141i , Jeffrey A. 1 at ow County Att til e; Patricia L. Morgan From: RodriguezWanda <Wanda.Rodriguez@colliercountyfl.gov> Sent: Friday, April 12, 2019 9:51 AM To: Patricia L. Morgan Subject: VAB appointment - Rosenfeld Attachments: VAB - Rosenfeld letter.pdf Trish, The attached letter which you are cc'd on was mailed today. Wanda Rodriguez, ACT, CPM Office of the County Attorney 239) 252-8400 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. 1 Board of Collier County Commissioners Donna Fiala Andy Solis,Esq. Burt L.Saunders Penny Taylor William L.McDaniel,Jr. District 1 District 2 District 3 District 4 District 5 April 9, 2019 Jill F. Rosenfeld 2230 10th Ave. NE Naples, FL 34120 Subject: Value Adjustment Board Dear Ms. Rosenfeld: While convened in regular session on the above date, the Board of County Commissioners voted to appoint you as an alternate homestead citizen member to the Value Adjustment Board. On behalf of the Board of County Commissioners, I wish to extend our appreciation for your willingness to serve the residents of Collier County as a member of this committee. If I can ever be of service to you during your term, please do not hesitate to contact me. Best regards, 6e) I ler PA Cy missioner William L. Mc.aniel,Jr. C airman, District 5 WLM/wr cc: Patricia Morgan 3299 Tamiami Trail East,Suite 303.Naples,Florida 34112-5746.239-252-8097•FAX 239-252-3602 PSw. Agenda Item Details Meeting Feb 05, 2019 - Regular School Board Meeting Category Unfinished Business Subject Cl Collier County Value Adjustment Board Type Action Preferred Date Feb 05, 2019 Absolute Date Feb 05, 2019 Fiscal Impact No Budgeted No Recommended Action The Board will proceed with recommending a community member to be part of the Collier County Value Adjustment Board. The resume of the proposed person is appended hereto. FEDERAL STATUTE: n/a FLORIDA STATUTE: F.S. 194.015 SCHOOL BOARD POLICY: Bylaw 0153 EXECUTIVE SUMMARY: The Board will recommend and vote on a recommendation for a community member to be part of the Collier County Value Adjustment Board. LEGAL APPROVAL: The item was reviewed and approved by Jon Fishbane, District General Counsel. CONTACT: Dr. Kamela Patton, Superintendent 239) 377-0212 C1_02052019_Collier County Value Adjustment Board.pdf (75 KB) C1602052019_Ron Kezeske Curriculum Vitae, df (116 KB) Motion &Voting A motion was made to approve Ronald A. Kezeske, J.D., to serve as the district's community representative on Collier County's Value Adjustment Board. Motion by Jen Mitchell, second by Erick Carter. Final Resolution: Motion Carries Aye: Erick Carter, Stephanie Lucarelli, Jen Mitchell, Roy Terry, Jory Westberry Ron was born and raised in Stevens Point,Wisconsin. His family instilled in him the importance of hard work,which is why he began working his first job at the age of 13 washing dishes at a local restaurant. His ambition and attention to detail escalated him in all positions he held:from being the manager of a local electronics store to Work Director at Associated Banc Corp.,a publically traded bank;all before the age of 22. Although Ron found success in his work and studies,his entrepreneurial spirit has been what has driven him to greater heights. He started his first business when he was only 20,while earning his Bachelor's degree at the University of Wisconsin-Steven Point. After earning that degree,Ron decided to pursue his true passion in learning about the law and relocated to Naples,Florida to attend Ave Maria School of Law. The year of 2011 marked a very special year for Ron:he married his 7th grade sweetheart,Aschley,and later in the year,his entrepreneurial activities began again as he incorporated National RE/Group,Inc.,a real estate investment firm. For the next five years,Ron ran that company with his business partner,managing millions of dollars in investments. If Ron were asked what he wants to do with his life,his response would be simple,"inspire". His dedication in helping those around him realize their potential and dreams is evidenced in his support and encouragement of Aschley opening her own business:Ruffgers Dog University,Naples premier indoor dog training and boarding facility.Most recently,Ron has been focusing his time and effort on Ruffgers,working with his wife to expand the business to a second location,increased staff,services,and footprint. Ruffgers proudly employees a staff of over twenty five. He has expanded his support of entrepreneurism to CCPS,where he volunteers his time as a mentor for the Entrepreneurship Incubator. Although Ron has found success in the private sector,he remains focused on his community.He has served as a Board Member of Rotary International-Naples North,Chairman of the Collier County Republican Executive Committee,a board member of the Collier County Productivity Committee,Treasurer of Charity for Change,a member of the GAIN(Growing Associates In Naples)class of 2015,the Past-President and(re)founding member of the Naples Jaycees,Director of the Great Dock Canoe Races(a 42 year-old Naples Tradition),a former board member of the Collier County Code Enforcement Board,Bayshore Gateway Triangle CRA and Public Safety Authority and a Lifetime Member of the National Riflemen Association. As it is likely evident,Ron is proud to call Collier County his home,where he lives with Aschley and their two dogs,Addison and Skyy. RONALD A KEZESKE,J.D. 4040 1'Ave SW,Naples,FL 34119 1 (239)963-5063 1 ronkezeske@gmail.com EDUCATION Ave Maria School of Law,Naples,FL Juris Doctor 2012 University of Wisconsin-Stevens Point,Stevens Point,WI B.S.in Political Science 2009 Areas of Concentration:History and Math AWARDS Rookie of the Year,Rotary Club of Naples North 2015—2016 Outstanding Advisor Award,Florida Federation of Teenage Republicans 2015 WORK EXPERIENCE Entrepreneur Founder and Proprietor 2011—Present Incorporated National RE/Group,Inc.&Ruffgers in Naples,Florida. Developed the financial strategy and growth plan for both. National RE/Group,Inc.was liquidated in 2018. Ruffgers is a quickly growing business and brand based in Naples,Florida. MAPA Group Director of Operations 2010—2011 Ran the day-to-day operations of the real estate investment firm,oversaw the Naples office, identified strategic growth opportunities,and negotiated contracts with third party vendors. Associated Banc-Corp Work Director 2007—2008 Assisted in the implementation of new IT systems for the call center,assisted in the expansion of the call center hours to twenty-four hours a day. Mobile-Link Store Supervisor 2004—2007 Supervised the opening of a new retail location,grew and generated new business at that location, worked closely with management to increase productivity and customer care. WORK-RELATED EXPERIENCE Realty Direct,Naples,FL&Tampa,FL Lecturer—Acquisition of Depressed Real Estate 2013 Presented to groups on how to identify,locate and acquire depressed real estate. PUBLICATIONS AND PAPERS 7his Century's Polls Sport Business Résumé" Special to the Orlando Sentinel,Orlando,FL 2010 Unalienable—Liberty" Published Novel 2015 LANGUAGES English—native language] RONALD A KEZESKE,J.D. PAGE 2 MEMBERSHIPS Bayshore Gateway Triangle Community Development Agency Advisory Board[Former Board Member] Big Brothers/Big Sisters[Former Big Brother] Charity for Change[Treasurer] Code Enforcement Board[Former Board Member] Constitution Project[Former Board Member] Collier County Productivity Committee[Board Member] East Naples Civic Association[Member] East Naples Merchants Association[Member] Collier County Public Schools Entrepreneurship Accelerator[Mentor] Collier County Public Schools Entrepreneurship Accelerator Advisory Committee[Committee Member] Great Dock Canoe Races[Board Member] Growing Associates in Naples aka GAIN[Class of 2015) Honor the Free Press[Former Treasurer] Naples Jaycees[Vice President of Community Outreach,Re-Founding Member,Past President] National Riflemen Association[Lifetime Member] Public Safety Authority[Former Board Member] Rotary Club of Naples North[Member] 2019 FLORIDA LIMITED LIABILITY COMPANY ANNUAL REPORT FILED DOCUMENT#L12000048518 Jan 28, 2019 Entity Name:AGILE K-9 ACADEMY, LLC Secretary of State 4903500264CC Current Principal Place of Business: 2825 DAVIS BLVD NAPLES, FL 34104 Current Mailing Address: 2825 DAVIS BLVD NAPLES, FL 34104 FEI Number: 45-5213899 Certificate of Status Desired: No Name and Address of Current Registered Agent: KEZESKE, RONALD A 4040 1ST AVE SW NAPLES, FL 34119 US The above named entity submits this statement for the purpose of changing its registered office or registered agent,or both,in the State of Florida. SIGNATURE: Electronic Signature of Registered Agent Date Authorized Person(s) Detail : Title MANAGING MEMBER Title MANAGING MEMBER Name KEZESKE,ASCHLEY Name KEZESKE,RONALD A Address 4040 1ST AVE SW Address 4040 1ST AVE SW City-State-Zip: NAPLES FL 34119 City-State-Zip: NAPLES FL 34119 I hereby certify that the information indicated on this report or supplemental report is true and accurate and that my electronic signature shall have the same legal effect as if made under oath;that I am a managing member or manager of the limited liability company or the receiver or trustee empowered to execute this report as required by Chapter 605,Florida Statutes;and that my name appears above,or on an attachment with all other like empowered. SIGNATURE:RONALD KEZESKE MANAGING MEMBER 01/28/2019 Electronic Signature of Signing Authorized Person(s)Detail Date FLORIDA DEPARTMENT Of STATE DIVISION OF CORPORATIONS DIVISION of 5ia4z CORPORATIONS an eh ral Stare of Florida website Department of State / Division of Corporafions / Search Records / acted By Document Number / Detail by Officer/Registered Agent Name Florida Limited Liability Company AGILE K-9 ACADEMY, LLC Filing Information Document Number L12000048518 FEI/EIN Number 45-5213899 Date Filed 04/10/2012 State FL Status ACTIVE Last Event REINSTATEMENT Event Date Filed 10/27/2013 Principal Address 2825 DAVIS BLVD NAPLES, FL 34104 Changed: 10/27/2013 Mailing Address 2825 DAVIS BLVD NAPLES, FL 34104 Changed: 10/27/2013 Registered Agent Name&Address KEZESKE, RONALD A 4040 1st Ave SW NAPLES, FL 34119 Address Changed: 01/28/2019 Authorized Person(s)Detail Name&Address Title Managing Member KEZESKE,ASCHLEY 4040 1st Ave SW NAPLES, FL 34119 Title Managing Member rvezeske, Kona°i- 4040 1st Ave SW NAPLES, FL 34119 Annual Reports Report Year Filed Date 2017 03/15/2017 2018 01/18/2018 2019 01/28/2019 Document Imagel 01%28/2019--ANNUAL REPORT View image in PDF format 01/18/2018--ANNUAL REPORT View image in PDF format 03/15/2017--ANNUAL REPORT View image in PDF format 03/28/2016--ANNUAL REPORT View image in PDF format 02 22/2015--ANNUAL REPORT View image in PDF format 01/28/2014 ANNUAL REPORT View image in PDF format 10/27/2013 REINSTATEMENT View image in PDF format 04110/2012--Florida Limited Liability View image in PDF format Florida Department of State,Division of Corporations Patricia L. Morgan From: Morse, Lisa <morsell @collierschools.com> Sent: Friday, February 8, 2019 11:08 AM To: value adjustment board; 'Ron Kezeske' Subject: VAB Meeting - Monday, January 14, 2019 at 2 pm External Message: Please use caution when opening attachments, clicking links, or replying to this message. Hi Trish, I would like to introduce you to Ron Kezeske. On Tuesday, the School Board unanimously voted to nominate Mr. Kezeske as the new member to the VAB to represent the School Board. I have copied Mr. Kezeske on this email so you can share information with him and provide him any information he may need. Mr. Kezeke, Trish Morgan, is the lead on the VAB and can answer any questions and get you the meeting schedule. Thank you for your willingness to participate. Thank you both, Lisa Morse On Feb 8, 2019, at 8:25 AM, value adjustment board <VABCLERK@collierclerk.com>wrote: Good morning, Since the final meeting of the VAB was on January 14th, there will not be one on March 4th I should have reminded everyone to remove that from their calendars. Thank you for confirming. Also, has the School Board appointed the Business Citizen Representative to the VAB yet? If so, please have Lisa Morse or an associate send us the agenda item. We can place that onto the agenda for the Organizational meeting in either June/July/August.... There will probably be new BCC members on the next VAB, so the August date might remain. It has been a pretty reliable month to set for the organizational meetings in the past. I'll be in touch once those appointments have been made. Have a wonderful weekend! Regards, 1i 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: Carter, Erick<carteel@collierschools.com> Sent: Friday, February 8, 2019 6:46 AM 1 07/30/2019 Item 4 EXECUTIVE SUMMARY Per Florida Statute (F.S.), Chapter 194.015, "There is hereby created a value adjustment board for each county, which shall consist of two members of the governing body of the county as elected from the membership of the board of said governing body, one of whom shall be elected chairperson..." OBJECTIVE: At the Organizational Meeting of the Value Adjustment Board (VAB), the VAB shall elect a chairperson. CONSIDERATIONS: Per Florida Statute, Chapter 194.015, the board shall elect a chairperson and said person must be a member that is elected from one of the members representing the governing body of the county on the Value Adjustment Board. In the 2018 VAB year, Commissioner Saunders served as the VAB Chairman, while in the previous year (2017 VAB), Commissioner Solis served as the VAB Chairman. RECOMMENDATION: To elect the Value Adjustment Board (VAB) chairperson per Chapter 194.015 F.S. Attachment Florida Statutes Chapter 194.015 Online Sunshine Select Year: 2018 • Go The 2018 Florida Statutes Title XIV Chapter 194 View Entire TAXATION AND ADMINISTRATIVE AND JUDICIAL REVIEW OF PROPERTY Chapter FINANCE TAXES 194.015 Value adjustment board.—There is hereby created a value adjustment board for each county, which shall consist of two members of the governing body of the county as elected from the membership of the board of said governing body, one of whom shall be elected chairperson, and one member of the school board as elected from the membership of the school board, and two citizen members, one of whom shall be appointed by the governing body of the county and must own homestead property within the county and one of whom must be appointed by the school board and must own a business occupying commercial space located within the school district. A citizen member may not be a member or an employee of any taxing authority, and may not be a person who represents property owners in any administrative or judicial review of property taxes. The members of the board may be temporarily replaced by other members of the respective boards on appointment by their respective chairpersons. Any three members shall constitute a quorum of the board, except that each quorum must include at least one member of said governing board, at least one member of the school board, and at least one citizen member and no meeting of the board shall take place unless a quorum is present. Members of the board may receive such per diem compensation as is allowed by law for state employees if both bodies elect to allow such compensation. The clerk of the governing body of the county shall be the clerk of the value adjustment board. The board shall appoint private counsel who has practiced taw for over 5 years and who shall receive such compensation as may be established by the board. The private counsel may not represent the property appraiser, the tax collector, any taxing authority, or any property owner in any administrative or judicial review of property taxes. No meeting of the board shall take place unless counsel to the board is present. Two-fifths of the expenses of the board shall be borne by the district school board and three-fifths by the district county commission. History.—s. 2, ch. 69-140; s. 1, ch. 69-300; s. 26, ch. 70-243; s. 22, ch. 73-172; s. 5, ch. 74-234; s. 1, ch. 75-77; s. 6, ch. 76-133; s. 2, ch. 76-234; s. 1, ch. 77-69; s. 145, ch. 91-112; s. 978, ch. 95-147; s. 4, ch. 2008-197. Copyright © 1995-2019 The Florida Legislature • Privacy Statement • Contact Us 07/30/2019 Item 5A VALUE ADJUSTMENT BOARD ORGANIZATIONAL MEETING AGENDA July 30,2019 9:00 a.m. 1.Roll Call and Pledge of Allegiance(led by VAB Legal Counsel) 2.Quorum Established as required by Florida Statute Chapter 194.015 VAB Legal Counsel) 3.Introductions presented by VAB Legal Counsel A. Introduction of VAB Board Members Board of County Commissioner Andrew Solis(District 2) Board of County Commissioner Burt Saunders(District 3)-ExcuSed.:ry School Board Member Erick Carter(District 4) Homestead)Citizen Member Rebecca Earney Business)Citizen Member Ron Kezeske-Excused Alternate Homestead)Citizen Member Jill Rosenfeld B.Introduction of the Clerk to the Value Adjustment Board Clerk to the Board—Crystal Kinzel Clerk's Designee—Trish Morgan C. Confirmation of BCC&School Board Appointed Members(informational) 4.Appointment of VAB Chairperson(must be a BCC representative) motion needed) 5.Agenda A. Recommendation to approve today's agenda(motion needed) 6.Recommendation to reaffirm by Resolution the appointment of the following: VAB Legal Counsel for VAB Tax Year 2019: Holly E.Cosby,Esq.—The Law Office of Holly E.Cosby,P.A. motion needed) 7.Recommendation to reaffirm by Resolution the appointment of the VAB Special Magistrates for VAB Tax Year 2019(motion needed) Ellen T.Chadwell;PL—Attorney Lorraine Dube—State Certified Appraiser South FL Valuation Services(Mark Pelletier,CMEA,CSBA,SRA,RM) Coastal Consulting Group(Scott Watson,MAI) 8.Request for Board dircction to obtain Alternative Special Magistrate(s)for 2019 tax year,if needed(based on number of petitions or any potential conflict)(motion needed) 9.Approval/Acceptance of Minutes into the VAB Record(motion needed) A. January 14,2019 VAB Regular Meeting 10. Department of Revenue 2019 VAB Training: for Magistrates,VAB Members,Legal Counsel and interested parties Available:http://floridarevenue.com/dor/property/vab/training.html) 11. VAB Attorney Report/General BusinessNAB Reference Materials A. General overview of Value Adjustment Board's role in Florida's property tax system,including a process for complaints,and the newly adopted legislative changes that affect the VAB process. B.Recommendation to adopt Resolution Relating to the Adoption of Internal Operating Procedures to Supplement Chapter 12D-9, Florida Administrative Code(motion needed) C. Good Cause Determinations Page 1 July 30,2019 07/30/2019 Item 5A 1)Recommendation to designate Legal Counsel to Determine"Good Cause"for Late Filed Petitions for 2019 tax year motion needed) 2)Recommendation to designate VAB Clerk to Determine"Good Cause"for Hearing Reschedules,with Legal Counsel Providing Guidance,for 2019 tax year(motion needed) D. Recommendation to adopt Resolution for VAB Petition(Appeal)Filing Fee(F.S. 194.013)(motion needed) E.Florida Department of Revenue Forms DR-488p—Initial Certification of the Value Adjustment Board(motion needed) F.Request approval for the destruction of VAB records in accordance with the General Records Schedule GS1-SL(records prior to 2014 VAB tax year) (motion needed) G. VAB Reference Materials(informational) Florida's Government in the Sunshine Rule Chapter 12D-9,F.A.C. DOR's VAB Forms Rule Chapter 12D-10,F.A.C. Rule Chapter 12D-51.001,F.A.C. Rule Chapter 12D-51.002,F.A.C. Rule Chapter 12D-51.003,F.A.C. Uniform Policies and Procedures Manual and Other Legal Resources and Reference Materials Information for Taxpayers regarding Florida's Property Tax System and the Value Adjustment Board Process and a Property Brochure Florida Statutes:Chapter 119,286, 192, 193, 194, 195,and 196 H. VAB 2018 Expense Report of 623 petitions filed as compared to: 0623 petitions(VAB 2018) 0561 petitions(VAB 2017) 0615 petitions(VAB 2016) 0635 petitions(VAB 2015) 0392 petitions(VAB 2014) 0616 petitions(VAB 2013) 0770 petitions(VAB 2012) 0892 petitions(VAB 2011) 1528 petitions(VAB 2010) 1775 petitions(VAB 2009) 12. VAB Dates of Importance A. TRIM Notice to be mailed:Monday,August 19,2019(per PAO staff) B.Deadline to file petitions with the Clerk's Office. Friday,September 13.2019 at 5 p.m. 25 days after the mailing of the TRIM per F.S. 194.011(2)(d)] C.Date for Next Regular VAB Meeting(room reserved): Monday,September 30,2019 at 9:00 a.m.(if needed)) OR Monday,February 10,2020 at 9:00 a.m. D. Magistrate Hearings:October 2019 through January 2020 More dates,if needed,based on filings) E.Proposed)Final VAB Meeting for Tax Year 2019(room reserved): Monday,February 10,2020 at 9:00 a.m.(Tentative) 13. Additional comments/concerns—VAB Counsel/compliance 14. Public Comment 15. Adjournment Page 2 July 30,2019 07/30/2019 Item 6 EXECUTIVE SUMMARY Recommendation to re-affirm by resolution for Holly E. Cosby, Esq. to provide Independent Legal Services for the Collier County Value Adjustment Board for the 2019 VAB Tax Year. OBJECTIVE: To re-affirm by resolution that Holly E. Cosby, Esq. will serve as independent legal counsel for the County's Value Adjustment Board (VAB). CONSIDERATIONS: Florida Statute 194.015 requires "the board shall appoint private counsel who has practiced law for over 5 years and who shall receive such compensation as may be established by the board. The private counsel may not represent the property appraiser, the tax collector, any taxing authority, or any property owner in any administrative or judicial review of property taxes. No meeting of the board shall take place unless counsel to the board is present. Two-fifths of the expenses of the board shall be borne by the district school board and three-fifths by the district county commission." The negotiated contract agreement #17-7046 states that the Independent Legal Services for the Value Adjustment Board of Collier County will be provided by Attorney Holly E. Cosby. The contract provides that the applicant will be paid on an hourly basis at$225 per hour. The executed contract is attached for your reference. Staff recommends that the Board re-affirm by resolution the contract with Holly E. Cosby, P.A. in providing "Independent Legal Services for Value Adjustment Board". FISCAL IMPACT: The total all-inclusive cost for services under this agreement is estimated to be approximately$12,000-$20,000 per annum. This cost is shared with the District School Board, which by statute is responsible for two-fifths of these expenses. The County will pay these costs and invoice the School Board for its respective share. These expenditures are included in the operating budget in the General Fund (001), Other General Administrative cost center(103010). RECOMMENDATION: To re-affirm by resolution the contract with Holly E. Cosby in providing legal services to the VAB (per Agreement#17-7046). Attachments 17-7046 Agreement VAB Resolution 2019-xx (Draft) AGREEMENT 17-7046 for Independent Legal Services for the Value Adjustment Board (VAB) THIS AGREEMENT, made and entered into on this 1St day of June 2017, by and between Holly E. Cosby, P.A., hereinafter called the "Attorney" authorized to do business in the State of Florida, and the Collier County Value Adjustment Board; consisting of members from the Collier County Board of County Commissioners, a political subdivision of the State of Florida, and a member from the District School Board of Collier County, one Homesteaded Citizen member and one Business Citizen member, hereinafter collectively called the "Value Adjustment Board" (VAB). WITNESSETH: 1. AGREEMENT TERM. The Agreement shall be for a three (3) year period, commencing on June 1, 2017 and terminating on May 31, 2020. The Value Adjustment Board (VAB) may, at its discretion and with the consent of the Attorney, renew the Agreement under all of the terms and conditions contained in this Agreement for one (1) additional two (2) year period. The County shall give the Attorney written notice of the VAB's intention to renew the Agreement term prior to the end of the Agreement term then in effect. The County Manager, or his designee, may at his discretion, extend the Agreement under all of the terms and conditions contained in this Agreement for up to one hundred and eighty (180) days. The County Manager, or his designee, shall give the Attorney written notice of the County's intention to extend the Agreement term prior to the end of the Agreement term then in effect. 2. STATEMENT OF WORK. The Attorney shall provide Legal Services to the Value Adjustment Board in accordance with the terms and conditions of Request for Proposal (RFP) #17-7046, and the Attorney's proposal referred to herein and made an integral part of this Agreement. This Agreement contains the entire understanding between the parties and any modifications to this Agreement shall be mutually agreed upon in writing by the Parties, in compliance with the County's Procurement Ordinance, as amended, and the Procurement Procedures in effect at the time such services are authorized. 3. COMPENSATION. The VAB shall pay the Attorney for the performance of this Agreement on an hourly basis at a rate of two hundred twenty-five dollars ($225.00) per hour after receipt of an itemized statement of services. The parties hereto will agree to the frequency of any periodic payments. Payment will be made to Attorney upon receipt of a proper invoice or statement of hourly services provided and upon approval by the Clerk to the VAB or his designee, and in compliance with Chapter 218, FL Statutes, otherwise known as the "Local Government Prompt Payment Act." Page 1 of 5 1467046 Independent Legal Services for the Collier County Value Adjustment Board(VAB) Attorney agrees to pay for ordinary expenses incurred, including, but not limited to, costs of mailing, copies, facsimiles, telephone expenses, document delivery (e.g., FEDEX, etc.) and secretarial services. Ordinary expenses as used herein shall not include the mailing of copying expense of materials for mass dissemination. However, the parties hereto may agree to include additional expenses or services in this Agreement by mutual consent. 4. NOTICES. All notices from the County to the Attorney shall be deemed duly served if mailed or faxed to the Attorney at the following address: Law Office of Holly E. Cosby, P.A. Attention: Holly E. Cosby, P.A. Address: 602 Center Road Ft. Myers, FL 33907 Telephone: 239-931-0006 Facsimile: 239-418-0006 Email: holly(&.cosbylaw.com All Notices from the Attorney to the VAB shall be deemed duly served if mailed or faxed to the Value Adjustment Board at the following address: Clerk to the Value Adjustment Board Administration Building "F" 3299 Tamiami Trail East Suite 401 Naples, FL 34112 Telephone: (239) 252-8399 Fax: (239) 252-8408 The Attorney and the Value Adjustment Board, or County, may change the above stated mailing address at any time upon giving the other party written notification. All notices under this Agreement must be in writing. 5. NO PARTNERSHIP. Nothing herein contained shall create or be construed as creating a partnership between Collier County or the District School Board and the Attorney or to constitute the Attorney as an agent of Collier County or the District School Board. 6. PERMITS: LICENSES: TAXES. In compliance with Section 218.80, F.S., all permits necessary for the prosecution of the Work shall be obtained by the Attorney. Payment for all such permits issued by the County and all non-County permits necessary for the prosecution of the Work shall be procured and paid for by the Attorney. The Attorney shall also be solely responsible for payment of any and all taxes levied on the Attorney. In addition, the Attorney shall comply with all rules, regulations and laws of Collier County, the State of Florida, or the U.S. government now in force or hereafter adopted. The Attorney agrees to comply with all laws governing the responsibility of an employer with respect to persons employed by the Attorney. Page 2 of 5 17-7048 Independent Legal Services for the Collier County Value Adjustment Board WAS) 6\7 7. NO IMPROPER USE. The Attorney will not use, nor suffer or permit any person to use in any manner whatsoever, County facilities for any improper, immoral or offensive purpose, or for any purpose in violation of any federal, state, county or municipal ordinance, rule, order or regulation, or of any governmental rule or regulation now in effect or hereafter enacted or adopted. In the event of such violation by the Attorney or if the VAB or its authorized representative shall deem any conduct on the part of the Attorney to be objectionable or improper, the County shall have the right to suspend the contract of the Attorney. Should the Attorney fail to correct any such violation, conduct, or practice to the satisfaction of the VAB within twenty-four (24) hours after receiving notice of such violation, conduct, or practice, such suspension to continue until the violation is cured. 8. TERMINATION. Should the Attorney be found to have failed to perform the services in a manner satisfactory to the VAB as per the requirements of this Agreement, the VAB may terminate said Agreement immediately for cause; further the VAB may terminate this Agreement for convenience with a thirty (30) day written notice. The VAB shall be sole judge of non-performance. 9. CONTINUED REPRESENTATION. In the event suspension or termination occurs, Attorney agrees to continue representation of the VAB, as needed, to make determinations regarding the suspension, and/or until such time as a replacement counsel can be appointed by the Value Adjustment Board (VAB) in compliance with 194.015, Florida Statute. 10. NO DISCRIMINATION. The Attorney agrees that there shall be no discrimination as to race, sex, color, creed or national origin. 11. INSURANCE. The Attorney shall provide insurance as per requirements outlined in RFP #17-7046 as follows: A. Commercial General Liability: Coverage shall have minimum limits of $500,000 Per Occurrence, $2,000,000 aggregate Single Limit of Bodily Injury Liability and Property Damage Liability. This shall include Premises and Operations; Independent Attorneys; Products and Completed Operations and Contractual Liability. B. Workers' Compensation: Insurance covering all employees meeting Statutory Limits in compliance with the applicable state and federal laws. The coverage must include Employers' Liability with a minimum limit of $100,000 for each accident. C. Professional Liability: Coverage shall have minimum limits § 0 Special Requirements: Collier County shall be listed as the CertificateHolder included as an Additional Insured on the ComprehensiveGeneralPolicy. Current, valid insurance policies meeting the requirement identifiedshall maintained by Attorney during the duration of thisRenewalAgreement. heroefncitcroix, 00cLoei, ai: 0) 0cl ion • ates shall be sent to the County thirty (30) days prior to any expiration date. There shall be a thirty Page 3 of 5 17-7046 Independent Lopil Services for the Collier County Value Adjustment Board I VABt 30) day notification to the County in the event of cancellation or modification of any stipulated insurance coverage. Attorney shall ensure that all Attorneys engaged in providing services under this contract shall comply with the same insurance requirements. The same Attorney shall provide the Collier County Procurement Services Division with certificates of insurance meeting the required insurance provisions. 12. INDEMNIFICATION. To the maximum extent permitted by Florida law, the Attorney shall indemnify and hold harmless Collier County and the VAB, its officers and employees from any and all liabilities, damages, losses and costs, including, but not limited to, reasonable attorneys' fees and paralegals' fees, whether resulting from any claimed breach of this Agreement by Attorney, any statutory or regulatory violations, or from personal injury, property damage, direct or consequential damages, or economic loss, to the extent caused by the negligence, recklessness, or intentionally wrongful conduct of the Attorney or anyone employed or utilized by the Attorney in the performance of this Agreement. This indemnification obligation shall not be construed to negate, abridge or reduce any other rights or remedies which otherwise may be available to an indemnified party or person described in this paragraph. This section does not pertain to any incident arising from the sole negligence of Collier County or the VAB. 12.1 The duty to defend under this Article 12 is independent and separate from the duty to indemnify, and the duty to defend exists regardless of any ultimate liability of the Attorney, VAB and any indemnified party. The duty to defend arises immediately upon presentation of a claim by any party and written notice of such claim being provided to Attorney. Attorney's obligation to indemnify and defend under this Article 12 will survive the expiration or earlier termination of this Agreement until it is determined by final judgment that an action against the VAB or an indemnified party for the matter indemnified hereunder is fully and finally barred by the applicable statute of limitations. 13. AGREEMENT ADMINISTRATION. This Agreement shall be administered by the Clerk to the VAB and the Collier County Procurement Services Division. 14. COMPONENT PARTS OF THIS AGREEMENT. This Agreement consists of the following component parts, all of which are as fully a part of the Agreement as if herein set out verbatim: Attorney's Proposal, Insurance Certificate(s), and RFP #17-7046 Independent Legal Services to the Value Adjustment Board", including Scope of Work. 15. AMENDMENT. This Agreement can only be amended in writing, executed by all parties in the same manner as this original Agreement. Page 4 of 5 17-7046 Independent Legal Services for the Collier County Value Adjustment Board(VAB) IN WITNESS WHEREOF, the parties hereto, have each, respectively, by an authorized person or agent, have executed this Agreement on the date and year first written above, ATTEST: COLLIER COUNTY DWIGHT E. BROCK, CLERK VALUE ADJUSTMENT BOARD e . 40By:04-4A-KtfrtCik--- i 41 Attest as to Chairman , Deputy Clerk Penny Taylor, ?hairmas signature only. Approved as to Form and Legality: V' : Ai irney ATTORNEY: Holly E. Cosby, P.A. By: Holly E. Cosby, P.A. Page 5 of 5 17-7046 Independent Legal Services foe the Collier County Value Adjustment Board(VA 0) 01\r- Florida Lawyers Mutual INSURANCE COMPANY CERTIFICATE OF INSURANCE This Certificate is issued as a matter of information only and confers no rights upon the Certificate Holder. This Certificate does not amend,extend or alter the coverage afforded by the policy listed below: NAMED INSURED AND ADDRESS: Law Office of Holly E.Cosby, P.A. 602 Center Road Fort Myers, FL 33907 This is to certify that the policy of insurance listed below has been issued to the insured named above and is in force at this time. TYPE OF INSURANCE: LAWYERS PROFESSIONAL LIABILITY POLICY NUMBER:79637 POLICY TERM: 10/13/2016 to 10/13/2017 LIABILITY LIMITS: 500,000 per claim 1,000,000 total limit CANCELLATION: Should the above-described policy be canceled before the expiration date thereof, the issuing Company will endeavor to mail 30 days written notice to the below named Certificate Holder,but failure to mail such notice shall impose NO obligation or liability of any kind upon the Company,its agents or representatives. NAME AND ADDRESS OF CERTIFICATE HOLDER: Collier County Value Adjustment Board c/o Minutes Office 3299 Tamiami Trail East.Suite 401 Naples. Florida 34112 April 20. 2017 DATE OF ISSUE A • ; P ' P 'ENTATIVE 541 East Mitchell Hammock Road, Oviedo,FL 32765 P 800.633.6458 I F 600381.2010 I tlmic.com F,,,„ Florida LLawyers Mutual f NSURANCE COMPANY CLIRTIFICA FE OF INSURANCE This Certificate is issued as a matter of information only and confers no rights upon the Certificate holder. This Certificate does not amend,extend or alter the coverage afforded by the policy listed below: NAMED INSURED AND ADDRESS: Law Office of I lolly E.Cosby,P.A. 602 Center Road Fort Nlyers, FL 33907 This is to certify that the policy of insurance listed below has been issued to the insured named above and is in force at this time. TYPE OF INSURANCE: LAWYERS PROFESSIONAI LIABILITY POLICY NUMBER: 88477 POLICY TERM: 10,I 3.2018 to 10,13 2019 LIABILITY LIMI1 S: S 500,000 per claim S1.000.000 total limit CANCELLATION: Should the above-described policy he canceled before the expiration date thereoll the issuing, Company will endeavor to mail 30 days written notice to the below named Certificate llolder,but failure to mail such notice shall impose NO obligation or liability of any kind upon the Company, its agents or representatives. NAME AND ADDRESS OF CERHFICA FE HOLDER: Collier County Value Adjustment Board c:o Minutes Office 3299 famiami Trail East. Suite 401 Naples. Florida 34112 October 11. 2018 DATE OF ISSUE I ( • 07 ' '_.' .. N7-".trIl- VEitetrirp I541 East Mitchell Hammock Road,Oviedo, FL 32765 P 800,633.6458 I F 800.781.2010 I Ilmic.c ow VAB RESOLUTION 2019- A RESOLUTION OF THE VALUE ADJUSTMENT BOARD OF COLLIER COUNTY, FLORIDA, RELATING TO THE REAFFIRMATION OF CONTRACT#17-7046, "INDEPENDENT LEGAL COUNSEL FOR VALUE ADJUSTMENT BOARD". WHEREAS, Collier County Value Adjustment Board and Holly E. Cosby, Esq. Counsel") have entered into an Agreement 17-7046 for Independent Legal Counsel for Value Adjustment Board, dated June 1, 2017 (the "Agreement"); WHEREAS, the Value Adjustment Board of Collier County, Florida(the"VAB") desires to confirm the services of Counsel for this current VAB year under the terms and conditions of Contract#17-7046. NOW, THEREFORE, BE IT RESOLVED BY THE VALUE ADJUSTMENT BOARD OF COLLIER COUNTY, FLORIDA, that: The VAB hereby reaffirms this contract,upon the terms and conditions of Agreement,with Counsel's compensation at an hourly rate of $225 per hour after receipt of an itemized statement of services. This Resolution of the Value Adjustment Board is made this day of 2019, after motion, second and majority vote. ATTEST: VALUE ADJUSTMENT BOARD CRYSTAL K. KINZEL, CLERK COLLIER COUNTY, FLORIDA By: By: Deputy Clerk Chairman Approved as to form And legal sufficiency Holly E. Cosby, Esq. VAB Legal Counsel 07/30/2019 Item 7 EXECUTIVE SUMMARY Recommendation to re-affirm by resolution the appointments of VAB Special Magistrates for the 2019 Collier County Value Adjustment Board Tax Year. OBJECTIVE: To secure appraiser special magistrates and attorney special magistrates for the 2019 Tax Year of the Collier County Value Adjustment Board(VAB). CONSIDERATIONS: Florida Statute 194.035 requires"In counties having a population of more than 75,000, the board shall appoint special magistrates for the purpose of taking testimony and making recommendations to the board, which recommendations the board may act upon without further hearing. These special magistrates may not be elected or appointed officials or employees of the county but shall be selected from a list of those qualified individuals who are willing to serve as special magistrates. Employees and elected or appointed officials of a taxing jurisdiction or of the state may not serve as special magistrates. The clerk of the board shall annually notify such individuals or their professional associations to make known to them that opportunities to serve as special magistrates exist." A special magistrate appointed to hear issues of exemptions, classifications, and determinations that a change of ownership, a change of ownership or control, or a qualifying improvement has occurred shall be a member of The Florida Bar with no less than 5 years' experience in the area of ad valorem taxation. A special magistrate appointed to hear issues regarding the valuation of real estate shall be a state certified real estate appraiser with not less than 5 years' experience in real property valuation. A special magistrate appointed to hear issues regarding the valuation of tangible personal property shall be a designated member of a nationally recognized appraiser's organization with not less than 5 years' experience in tangible personal property valuation. A special magistrate need not be a resident of the county in which he or she serves. A special magistrate may not represent a person before the board in any tax year during which he or she has served that board as a special magistrate. Before appointing a special magistrate, a value adjustment board shall verify the special magistrate's qualifications. The value adjustment board shall ensure that the selection of special magistrates is based solely upon the experience and qualifications of the special magistrate and is not influenced by the property appraiser." The VAB Staff recommends that the VAB re-affirm the Contract Agreements #17-7047 Appraiser Special Magistrate for Value Adjustment Board"with Scott Watson with The Coastal Consulting Group, Mark Pelletier with South Florida Valuation Services, and Lorraine Dube. Additionally, Staff recommends that the VAB re-affirm the Contract Agreement #17-7048 Attorney Special Magistrate for Value Adjustment Board"with Ellen T. Chadwell, PL . FISCAL IMPACT: The cost of the VAB process is shared by statute. The County pays three- fifths of the expense, with the District School Board responsible for two-fifths of these expenses. The County will pay these costs and invoice the School Board for its respective share. These expenditures are included in the operating budget in the General Fund (001), Other General Administrative cost center(103010). 07/30/2019 Item 7 RECOMMENDATION: That the Value Adjustment Board re-affirms by resolution the appointments, under Agreement #17-7047 "Appraisal Special Magistrate for Value Adjustment Board", to the following: Scott Watson with The Coastal Consulting Group, Mark Pelletier with South Florida Valuation Services, and Lorraine Dube. Additionally, that the Value Adjustment Board re-affirms by same resolution the appointment, under Agreement#17-7048"Attorney Special Magistrate for Value Adjustment Board"with Ellen T. Chadwell, PL. Attachments Florida Statute 194.035 VAB Resolution 2019-xx (Draft) Agreement#17-7047 with Scott Watson- Coastal Consulting Group Agreement#17-7047 with Mark Pelletier- South Florida Valuation Services Agreement #17-7047 with Lorraine Dube Agreement#17-7048 with Ellen T. Chadwell, PL Select Year: 2018 • Go The 2018 Florida Statutes Title XIV Chapter 194 View Entire TAXATION AND ADMINISTRATIVE AND JUDICIAL REVIEW OF PROPERTY Chapter FINANCE TAXES 194.035 Special magistrates; property evaluators.— 1) In counties having a population of more than 75,000, the board shall appoint special magistrates for the purpose of taking testimony and making recommendations to the board, which recommendations the board may act upon without further hearing. These special magistrates may not be elected or appointed officials or employees of the county but shall be selected from a list of those qualified individuals who are willing to serve as special magistrates. Employees and elected or appointed officials of a taxing jurisdiction or of the state may not serve as special magistrates. The clerk of the board shall annually notify such individuals or their professional associations to make known to them that opportunities to serve as special magistrates exist. The Department of Revenue shall provide a list of qualified special magistrates to any county with a population of 75,000 or less. Subject to appropriation, the department shall reimburse counties with a population of 75,000 or less for payments made to special magistrates appointed for the purpose of taking testimony and making recommendations to the value adjustment board pursuant to this section. The department shall establish a reasonable range for payments per case to special magistrates based on such payments in other counties. Requests for reimbursement of payments outside this range shall be justified by the county. If the total of all requests for reimbursement in any year exceeds the amount available pursuant to this section, payments to all counties shall be prorated accordingly. If a county having a population less than 75,000 does not appoint a special magistrate to hear each petition, the person or persons designated to hear petitions before the value adjustment board or the attorney appointed to advise the value adjustment board shall attend the training provided pursuant to subsection (3), regardless of whether the person would otherwise be required to attend, but shall not be required to pay the tuition fee specified in subsection (3). A special magistrate appointed to hear issues of exemptions, classifications, and determinations that a change of ownership, a change of ownership or control, or a qualifying improvement has occurred shall be a member of The Florida Bar with no less than 5 years' experience in the area of ad valorem taxation. A special magistrate appointed to hear issues regarding the valuation of real estate shall be a state certified real estate appraiser with not less than 5 years' experience in real property valuation. A special magistrate appointed to hear issues regarding the valuation of tangible personal property shall be a designated member of a nationally recognized appraiser's organization with not less than 5 years' experience in tangible personal property valuation. A special magistrate need not be a resident of the county in which he or she serves. A special magistrate may not represent a person before the board in any tax year during which he or she has served that board as a special magistrate. Before appointing a special magistrate, a value adjustment board shall verify the special magistrate's qualifications. The value adjustment board shall ensure that the selection of special magistrates is based solely upon the experience and qualifications of the special magistrate and is not influenced by the property appraiser. The special magistrate shall accurately and completely preserve all testimony and, in making recommendations to the value adjustment board, shall include proposed findings of fact, conclusions of law, and reasons for upholding or overturning the determination of the property appraiser. The expense of hearings before magistrates and any compensation of special magistrates shall be borne three-fifths by the board of county commissioners and two- fifths by the school board. When appointing special magistrates or when scheduling special magistrates for specific hearings, the board, the board attorney, and the board clerk may not consider the dollar amount or percentage of any assessment reductions recommended by any special magistrate in the current year or in any previous year. 2) The value adjustment board of each county may employ qualified property appraisers or evaluators to appear before the value adjustment board at that meeting of the board which is held for the purpose of hearing complaints. Such property appraisers or evaluators shall present testimony as to the just value of any property the value of which is contested before the board and shall submit to examination by the board, the taxpayer, and the property appraiser. 3) The department shall provide and conduct training for special magistrates at least once each state fiscal year in at least five locations throughout the state. Such training shall emphasize the department's standard measures of value, including the guidelines for real and tangible personal property. Notwithstanding subsection (1), a person who has 3 years of relevant experience and who has completed the training provided by the department under this subsection may be appointed as a special magistrate. The training shall be open to the public. The department shall charge tuition fees to any person attending this training in an amount sufficient to fund the department's costs to conduct all aspects of the training. The department shall deposit the fees collected into the Certification Program Trust Fund pursuant to s. 195.002(2). History.—s. 22, ch. 83-204; s. 148, ch. 91-112; s. 981, ch. 95-147; s. 4, ch. 2002-18; s. 72, ch. 2004-11; s. 5, ch. 2008-197; s. 12, ch. 2016-128. Copyright O 1995-2019 The Florida Legislature • Privacy Statement • Contact Us VAB RESOLUTION 2019- A RESOLUTION OF THE VALUE ADJUSTMENT BOARD OF COLLIER COUNTY, FLORIDA, RELATING TO THE REAFFIRMATION OF CONTRACT FOR VALUE ADJUSTMENT BOARD SPECIAL MAGISTRATES WHEREAS, the Collier County Value Adjustment Board (the "VAB") of Collier County, Florida desires to enter into contracts and appoint the Special Magistrates for the 2019 Tax Year as follows: Ellen Chadwell, PL—Attorney (Exemptions, Classifications & Portability) Scott Watson, MAI (The Coastal Consulting Group, Inc.) — Commercial and Residential Appraiser Mark Pelletier (South Florida Valuation Services) — Residential Appraiser & Tangible Personal Property Appraiser Lorraine Dube—Commercial and Residential Appraiser NOW, THEREFORE, BE IT RESOLVED BY THE VALUE ADJUSTMENT BOARD OF COLLIER COUNTY, FLORIDA,that: The VAB hereby reaffirms the contracts,upon the same terms and conditions, on behalf of the Value Adjustment Board with the Special Magistrates for the 2019 Tax Year. This Resolution of the Value Adjustment Board is made this day of 2019, after motion, second and majority vote. ATTEST: VALUE ADJUSTMENT BOARD CRYSTAL K. KINZEL, CLERK COLLIER COUNTY, FLORIDA By: By: Deputy Clerk Chairman Approved as to form And legal sufficiency Holly E. Cosby, Esq. VAB Legal Counsel AGREEMENT 17-7047 for Appraiser Special Magistrate for the Value Adjustment Board (VAB) THIS AGREEMENT, made and entered into on this j_ day of9t-j .of -j. 2017, by and between Scott H. Watson, MAI/Coastal Consulting Group, Inc., hereinafter called the Appraiser Special Magistrate" authorized to do business in the State of Florida, and the Collier County Value Adjustment Board; consisting of members from the Collier County Board of County Commissioners, a political subdivision of the State of Florida, hereinafter called the Value Adjustment Board" (VAB). WITNESSETH: 1, AGREEMENT TERM. The Agreement shall be for a three (3) year period, commencing on the date of contract execution. The Value Adjustment Board (VAB) may, at its discretion and with the consent of the Appraiser Special Magistrate, renew the Agreement under all of the terms and conditions contained in this Agreement for one (1) additional two (2) year period. The County shall give the Appraiser Special Magistrate written notice of the VAB's intention to renew the Agreement term prior to the end of the Agreement term then in effect. The County Manager, or his designee, may at his discretion, extend the Agreement under all of the terms and conditions contained in this Agreement for up to one hundred and eighty (180) days. The County Manager, or his designee, shall give the Appraiser Special Magistrate written notice of the County's intention to extend the Agreement term prior to the end of the Agreement term then in effect. 2. STATEMENT OF WORK. The Appraiser Special Magistrate shall provide professional services to the Value Adjustment Board in accordance with the terms and conditions of Request for Proposal (RFP) #17-7047, and the Appraiser Special Magistrate's proposal referred to herein and made an integral part of this Agreement. This Agreement contains the entire understanding between the parties and any modifications to this Agreement shall be mutually agreed upon in writing by the Parties, in compliance with the County's Procurement Ordinance, as amended, and the Procurement Procedures in effect at the time such services are authorized. 3. COMPENSATION. The VAB shall pay the Appraiser Special Magistrate for the performance of this Agreement on an hourly basis at a rate of one hundred twenty dollars ($120.00) per hour after receipt of an itemized statement of services. The parties hereto will agree to the frequency of any periodic payments. Payment will be made to Appraiser Special Magistrate upon receipt of a proper invoice or statement of hourly services provided and upon approval by the Clerk to the VAB or his designee, and in compliance with Chapter 218, FL Statutes, otherwise known as the "Local Government Prompt Payment Act." Page 1 of 6 17-7047 Appraiser Special Magistrate for the Collier County Value Adjustment Board(VAB) The Appraiser Special Magistrate will maintain a record of time for his/her performance under this Agreement and shall submit an invoice to the VAB after completion of all scheduled hearings and recommendations to the VAB. This invoice shall be signed and certified by the Appraiser Special Magistrate as being accurate. Any time required for research and preparation beyond the hours required to conduct hearings shall not exceed twice the number of hours required for hearings without documentation of the need for such additional hours and advance approval by the VAB Attorney or the VAB Clerk. Hours spent for preparation and research in excess of this standard and without advance written approval will be deemed excessive and unreasonable and subject to non-payment. Time spent traveling to the location of the hearing in excess of one (1) hour will be compensated at the hourly rate. The compensation paid to the Appraiser Special Magistrate shall be borne three-fifths 3/5s) by the COUNTY and two-fifths (2/5s) by the SCHOOL BOARD. After payment of compensation to the Appraiser Special Magistrate, the COUNTY will calculate the SCHOOL BOARD's share of the compensation paid and prepare an invoice for the SCHOOL BOARD. The SCHOOL BOARD agrees to pay the COUNTY within thirty 30) days of receipt of this invoice. Appraiser Special Magistrate agrees to pay for ordinary expenses incurred, including, but not limited to, costs of mailing, copies, facsimiles, telephone expenses, document delivery (e.g., FEDEX, etc.) and secretarial services. Ordinary expenses as used herein shall not include the mailing of copying expense of materials for mass dissemination. However, the parties hereto may agree to include additional expenses or services in this Agreement by mutual consent. 4. NOTICES. All notices from the County to the Appraiser Special Magistrate shall be deemed duly served if mailed or faxed to the Appraiser Special Magistrate at the following address: Scott Watson Coastal Consulting Group, Inc. t 1314 E. Las Olas Boulevard, #801 Ft. Lauderdale, FL 33301 Telephone: (954) 776-9938 Cellular: (954) 294-2647 Telephone: Email: ccu.25bellsouth.net All Notices from the Appraiser Special Magistrate to the VAB shall be deemed duly served if mailed or faxed to the Value Adjustment Board at the following address: Clerk to the Value Adjustment Board Administration Building "F" 3299 Tamiami Trail East Page 2 of 6 17-7047 Appraiser Special Magistrate for the Collier County Value Adjustment Board(VAB) Suite 401 Naples, FL 34112 Telephone: (239) 252-8399 Fax: (239) 252-8408 Email: vabclerk cx),colliercierk.com The Appraiser Special Magistrate and the Value Adjustment Board, or County, may change the above stated mailing address at any time upon giving the other party written notification. All notices under this Agreement must be in writing. 5. NO PARTNERSHIP. Nothing herein contained shall create or be construed as creating a partnership between Collier County or the District School Board and the Appraiser Special Magistrate or to constitute the Appraiser Special Magistrate as an agent of Collier County or the District School Board. 6. PERMITS: LICENSES: TAXES. In compliance with Section 218.80, F.S., all permits necessary for the prosecution of the Work shall be obtained by the Appraiser Special Magistrate. Payment for all such permits issued by the County and all non-County permits necessary for the prosecution of the Work shall be procured and paid for by the Appraiser Special Magistrate. The Appraiser Special Magistrate shall also be solely responsible for payment of any and all taxes levied on the Appraiser Special Magistrate. In addition, the Appraiser Special Magistrate shall comply with all rules, regulations and laws of Collier County, the State of Florida, or the U.S. government now in force or hereafter adopted. The Appraiser Special Magistrate agrees to comply with all laws governing the responsibility of an employer with respect to persons employed by the Appraiser Special Magistrate. Further, in compliance with §119.0701, Florida Statutes which affect Special Magistrate's duties and services provided pursuant to this Agreement, Special Magistrate further agrees as follows: a. If Special Magistrate has questions regarding the application of chapter 119, Florida Statutes, to the Special Magistrate's duty to provide public records relating to this Agreement„ contact the custodian of public records at (239) 252-8399, vabclerk collierclerk.cort and/or Collier County Value Adjustment Board, 3299 Tamiami Trail East, Suite 401, Naples, Florida 3411. b. Special Magistrate must comply with all public record laws, including, but not limited to: i. Keep and maintain public records required by the VAB to perform the service. ii. Upon request from the VAB'S custodian of public records, provide the VAB with a copy of the requested records or allow the records to be inspected or copied within a reasonable time at a cost that does not exceed the cost provided in Chapter 119, Florida Statutes or as otherwise provided by law. iii. Ensure that public records that are exempt or confidential and exempt from public records disclosure requirements are not disclosed except as authorized by law for the duration of this Agreement term and following completion of this Agreement if Special Magistrate does not transfer the records to the VAB. Page 3 of 6 17-7047 Appraiser Special Magistrate for the Collier County Value Adjustment Board(VAB) iv. Upon completion of this Agreement, transfer, at no cost, to the VAB all public records in possession of Special Magistrate or keep and maintain public records required by the VAB to perform the contracted services. If Special Magistrate transfers all public records to the VAB upon completion of this Agreement, Special Magistrate shall destroy any duplicate public records that are exempt or confidential and exempt from public records disclosure requirements. If Special Magistrate keeps and maintains public records upon completion of this Agreement, Special Magistrate shall meet all applicable requirements for retaining public records. All records stored electronically must be provided to the VAB, upon request from the VAB'S custodian of public records, in a format that is compatible with the information technology systems of the VAB. c. A request to inspect or copy public records relating to VAB'S contract for services must be made directly to the VAB. If the VAB does not possess the requested records, the VAB shall immediately notify Special Magistrate of the request, and Special Magistrate must provide the records to the VAB or allow the records to be inspected or copied within a reasonable time. d. If Special Magistrate does not comply with the VAB'S request for records, the VAB shall enforce the provisions of this Agreement, and in the event that Special Magistrate fails to provide public records to the VAB within a reasonable time may be subject to penalties under §119.10, Florida Statutes and further civil action, including any attorney fees associated therewith. 7. NO IMPROPER USE. The Appraiser Special Magistrate will not use, nor suffer or permit any person to use in any manner whatsoever, County facilities for any improper, immoral or offensive purpose, or for any purpose in violation of any federal, state, county or municipal ordinance, rule, order or regulation, or of any governmental rule or regulation now in effect or hereafter enacted or adopted. In the event of such violation by the Appraiser Special Magistrate or if the VAB or its authorized representative shall deem any conduct on the part of the Appraiser Special Magistrate to be objectionable or improper, the County shall have the right to suspend the contract of the Appraiser Special Magistrate. Should the Appraiser Special Magistrate fail to correct any such violation, conduct, or practice to the satisfaction of the VAB within twenty-four (24) hours after receiving notice of such violation, conduct, or practice, such suspension to continue until the violation is cured. 8. TERMINATION. Should the Appraiser Special Magistrate be found to have failed to perform the services in a manner satisfactory to the VAB as per the requirements of this Agreement, the VAB may terminate said Agreement immediately for cause; further the VAB may terminate this Agreement for convenience with a thirty (30) day written notice. The VAB shall be sole judge of non-performance. 9. CONTINUED REPRESENTATION. In the event suspension or termination occurs, Appraiser Special Magistrate agrees to continue representation of the VAB, as needed, to make determinations regarding the suspension, and/or until such time as a replacement counsel can be appointed by the Value Adjustment Board (VAB) in compliance with §194.015, Florida Statute. Page 4 of 6 17-7047 Appraiser Special Magistrate for the Collier County Value Adjustment Board(VAB) 10. NO DISCRIMINATION. The Appraiser Special Magistrate agrees that there shall be no discrimination as to race, sex, color, creed or national origin. 11. INDEMNIFICATION. To the maximum extent permitted by Florida law, the Appraiser Special Magistrate shall indemnify and hold harmless Collier County and the VAB, its officers and employees from any and all liabilities, damages, losses and costs, including, but not limited to, reasonable attorneys' fees and paralegals' fees, whether resulting from any claimed breach of this Agreement by Appraiser Special Magistrate, any statutory or regulatory violations, or from personal injury, property damage, direct or consequential damages, or economic loss, to the extent caused by the negligence, recklessness, or intentionally wrongful conduct of the Appraiser Special Magistrate or anyone employed or utilized by the Appraiser Special Magistrate in the performance of this Agreement. This indemnification obligation shall not be construed to negate, abridge or reduce any other rights or remedies which otherwise may be available to an indemnified party or person described in this paragraph. This section does not pertain to any incident arising from the sole negligence of Collier County or the VAB. 11.1 The duty to defend under this Article 12 is independent and separate from the duty to indemnify, and the duty to defend exists regardless of any ultimate liability of the Magistrate, VAB and any indemnified party. The duty to defend arises immediately upon presentation of a claim by any party and written notice of such claim being provided to Magistrate. Magistrate's obligation to indemnify and defend under this Article 12 will survive the expiration or earlier termination of this Agreement until it is determined by final judgment that an action against the VAB or an indemnified party for the matter indemnified hereunder is fully and finally barred by the applicable statute of limitations. 12. AGREEMENT ADMINISTRATION. This Agreement shall be administered by the Clerk to the VAB and the Collier County Procurement Services Division. 13. COMPONENT PARTS OF THIS AGREEMENT. This Agreement consists of the following component parts, all of which are as fully a part of the Agreement as if herein set out verbatim: Magistrate's Proposal, Certificate(s), and RFP #17-7047 "Appraiser Special Magistrate for the VAB", including Scope of Work. 14. AMENDMENT. This Agreement can only be amended in writing, executed by all parties in the same manner as this original Agreement. Page 5of6 17-7047 Appraiser Special Magistrate for the Collier County Value Adjustment Board(VAB) IN WITNESS WHEREOF, the parties hereto, have each, respectively, by an authorized person or agent, have executed this Agreement on the date and year first written above. ATTEST:COLLIER C41,4 Aor' DWIGHT E. BROCK, cLERK VALUE A.• ir E BO A 'D lI 14 '' ' i AI44 By:Ail est as to Chi 's, , Deputyrilerk Far)" Solis, VA: Chairmanli arman - ' --- ignature only. 1 Approved as to Form and Legality: DIgItally signed by Holly E Cosby Holly E. Cosby EONczy" lAlyC°: mbYa+ 10- t01;Tfo7;favHooclOym Date 2017 08 25 17 53 46-0400 VAB Attorney APPRAISER SPECIAL MAGISTRATE: ScottWa_t ,orn../7717n_s_u_ltips roup, Inc. Scott Watson 1/401intiiiI, Nos\-\ EW 4C ........ 44, h,e.i, II My Comm.Expires.% February 25,2020 114I RL k),' 44,-, „"\11,.\r,--0:4 RACk 1.,:,(P„;.• T,i-` 1'' 11/.,4;‘,X 2 12 , 1 i'ilisititoo Page 6 of 6 17-7047 Appraiser Special Magistrate for the Collier County Value Adjustment Board(VAB) i AGREEMENT 17-7047 for Appraiser Special Magistrate for the Value Adjustment Board (VAB) THIS AGREEMENT, made and entered into on this I day of , ti ,;.1,2017, by and between South Florida Valuation Services, Inc., hereinafter called he "Appraiser Special Magistrate" authorized to do business in the State of Florida, and the Collier County Value Adjustment Board; consisting of members from the Collier County Board of County Commissioners, a political subdivision of the State of Florida, hereinafter called the "Value Adjustment Board" (VAB). WITNESSETH: 1. AGREEMENT TERM. The Agreement shall be for a three (3) year period, commencing on the date of contract execution. The Value Adjustment Board (VAB) may, at its discretion and with the consent of the Appraiser Special Magistrate, renew the Agreement under all of the terms and conditions contained in this Agreement for one (1) additional two (2) year period. The County shall give the Appraiser Special Magistrate written notice of the VAB's intention to renew the Agreement term prior to the end of the Agreement term then in effect. The County Manager, or his designee, may at his discretion, extend the Agreement under all of the terms and conditions contained in this Agreement for up to one hundred and eighty (180) days. The County Manager, or his designee, shall give the Appraiser Special Magistrate written notice of the County's intention to extend the Agreement term prior to the end of the Agreement term then in effect. 2. STATEMENT OF WORK. The Appraiser Special Magistrate shall provide professional services to the Value Adjustment Board in accordance with the terms and conditions of Request for Proposal (RFP) #17-7047, and the Appraiser Special Magistrate's proposal referred to herein and made an integral part of this Agreement. This Agreement contains the entire understanding between the parties and any modifications to this Agreement shall be mutually agreed upon in writing by the Parties, in compliance with the County's Procurement Ordinance, as amended, and the Procurement Procedures in effect at the time such services are authorized. 3. COMPENSATION. The VAB shall pay the Appraiser Special Magistrate for the performance of this Agreement on an hourly basis at a rate of one hundred twenty dollars ($120.00) per hour after receipt of an itemized statement of services. The parties hereto will agree to the frequency of any periodic payments, Payment will be made to Appraiser Special Magistrate upon receipt of a proper invoice or statement of hourly services provided and upon approval by the Clerk to the VAB or his designee, and in compliance with Chapter 218, FL Statutes, otherwise known as the "Local Government Prompt Payment Act." Page 1 of 6 17-7047 Appraiser Special Magistrate for the Collier County Value Adjustment Board(VAB) The Appraiser Special Magistrate will maintain a record of time for his/her performance under this Agreement and shall submit an invoice to the VAB after completion of all scheduled hearings and recommendations to the VAB. This invoice shall be signed and certified by the Appraiser Special Magistrate as being accurate. Any time required for research and preparation beyond the hours required to conduct hearings shall not exceed twice the number of hours required for hearings without documentation of the need for such additional hours and advance approval by the VAB Attorney or the VAB Clerk. Hours spent for preparation and research in excess of this standard and without advance written approval will be deemed excessive and unreasonable and subject to non-payment. Time spent traveling to the location of the hearing in excess of one (1) hour will be compensated at the hourly rate. The compensation paid to the Appraiser Special Magistrate shall be borne three-fifths 3/5s) by the COUNTY and two-fifths (2/5s) by the SCHOOL BOARD. After payment of compensation to the Appraiser Special Magistrate, the COUNTY will calculate the SCHOOL BOARD's share of the compensation paid and prepare an invoice for the SCHOOL BOARD. The SCHOOL BOARD agrees to pay the COUNTY within thirty 30) days of receipt of this invoice. Appraiser Special Magistrate agrees to pay for ordinary expenses incurred, including, but not limited to, costs of mailing, copies, facsimiles, telephone expenses, document delivery (e.g., FEDEX, etc.) and secretarial services. Ordinary expenses as used herein shall not include the mailing of copying expense of materials for mass dissemination. However, the parties hereto may agree to include additional expenses or services in this Agreement by mutual consent. 4. NOTICES. All notices from the County to the Appraiser Special Magistrate shall be deemed duly served if mailed or faxed to the Appraiser Special Magistrate at the following address: South Florida Valuation Services, Inc. P.O. Box 33621 Palm Beach Gardens, Florida 33420 Telephone: (561) 313-1067 Fax: (561) 575-4536 Telephone: Email: sfv l r bellsouthmet All Notices from the Appraiser Special Magistrate to the VAB shall be deemed duly served if mailed or faxed to the Value Adjustment Board at the following address: Clerk to the Value Adjustment Board Administration Building "F" 3299 Tamiami Trail East Suite 401 Page 2 of 6 17-7047 Appraiser Special Magistrate for the Collier County Value Adjustment Board(VAB) Naples, FL 34112 Telephone: (239) 252-8399 Fax: (239) 252-8408 Email: v bcierk( c liiercierk.com The Appraiser Special Magistrate and the Value Adjustment Board, or County, may change the above stated mailing address at any time upon giving the other party written notification. All notices under this Agreement must be in writing. 5. NO PARTNERSHIP. Nothing herein contained shall create or be construed as creating a partnership between Collier County or the District School Board and the Appraiser Special Magistrate or to constitute the Appraiser Special Magistrate as an agent of Collier County or the District School Board. 6. PERMITS: LICENSES: TAXES. In compliance with Section 218.80, F.S., all permits necessary for the prosecution of the Work shall be obtained by the Appraiser Special Magistrate. Payment for all such permits issued by the County and all non-County permits necessary for the prosecution of the Work shall be procured and paid for by the Appraiser Special Magistrate. The Appraiser Special Magistrate shall also be solely responsible for payment of any and all taxes levied on the Appraiser Special Magistrate. In addition, the Appraiser Special Magistrate shall comply with all rules, regulations and laws of Collier County, the State of Florida, or the U.S. government now in force or hereafter adopted. The Appraiser Special Magistrate agrees to comply with all laws governing the responsibility of an employer with respect to persons employed by the Appraiser Special Magistrate. Further, in compliance with §119.0701, Florida Statutes which affect Special Magistrate's duties and services provided pursuant to this Agreement, Special Magistrate further agrees as follows: a. If Special Magistrate has questions regarding the application of chapter 119, Florida Statutes, to the Special Magistrate's duty to provide public records relating to this Agreement„ contact the custodian of public records at (239) 252-8399, va cierk, cclli ruler corn and/or Collier County Value Adjustment Board, 3299 Tamiami Trail East, Suite 401, Naples, Florida 3411. b. Special Magistrate must comply with all public record laws, including, but not limited to: i. Keep and maintain public records required by the VAB to perform the service. ii. Upon request from the VAB'S custodian of public records, provide the VAB with a copy of the requested records or allow the records to be inspected or copied within a reasonable time at a cost that does not exceed the cost provided in Chapter 119, Florida Statutes or as otherwise provided by law. iii. Ensure that public records that are exempt or confidential and exempt from public records disclosure requirements are not disclosed except as authorized by law for the duration of this Agreement term and following completion of this Agreement if Special Magistrate does not transfer the records to the VAB. iv. Upon completion of this Agreement, transfer, at no cost, to the VAB all public records in possession of Special Magistrate or keep and maintain public Page 3 of 6 17-7047 Appraiser Special Magistrate for the Collier County Value Adjustment Board(VAB) records required by the VAB to perform the contracted services. If Special Magistrate transfers all public records to the VAB upon completion of this Agreement, Special Magistrate shall destroy any duplicate public records that are exempt or confidential and exempt from public records disclosure requirements. If Special Magistrate keeps and maintains public records upon completion of this Agreement, Special Magistrate shall meet all applicable requirements for retaining public records. All records stored electronically must be provided to the VAB, upon request from the VAB'S custodian of public records, in a format that is compatible with the information technology systems of the VAB. e. A request to inspect or copy public records relating to VAB'S contract for services must be made directly to the VAB. If the VAB does not possess the requested records, the VAB shall immediately notify Special Magistrate of the request, and Special Magistrate must provide the records to the VAB or allow the records to be inspected or copied within a reasonable time. d. If Special Magistrate does not comply with the VAB'S request for records, the VAB shall enforce the provisions of this Agreement, and in the event that Special Magistrate fails to provide public records to the VAB within a reasonable time may be subject to penalties under §119.10, Florida Statutes and further civil action, including any attorney fees associated therewith. 7. NO IMPROPER USE. The Appraiser Special Magistrate will not use, nor suffer or permit any person to use in any manner whatsoever, County facilities for any improper, immoral or offensive purpose, or for any purpose in violation of any federal, state, county or municipal ordinance, rule, order or regulation, or of any governmental rule or regulation now in effect or hereafter enacted or adopted. In the event of such violation by the Appraiser Special Magistrate or if the VAB or its authorized representative shall deem any conduct on the part of the Appraiser Special Magistrate to be objectionable or improper, the County shall have the right to suspend the contract of the Appraiser Special Magistrate. Should the Appraiser Special Magistrate fail to correct any such violation, conduct, or practice to the satisfaction of the VAB within twenty-four (24) hours after receiving notice of such violation, conduct, or practice, such suspension to continue until the violation is cured. 8. TERMINATION. Should the Appraiser Special Magistrate be found to have failed to perform the services in a manner satisfactory to the VAB as per the requirements of this Agreement, the VAB may terminate said Agreement immediately for cause; further the VAB may terminate this Agreement for convenience with a thirty (30) day written notice. The VAB shall be sole judge of non-performance. 9. CONTINUED REPRESENTATION. In the event suspension or termination occurs, Appraiser Special Magistrate agrees to continue representation of the VAB, as needed, to make determinations regarding the suspension, and/or until such time as a replacement counsel can be appointed by the Value Adjustment Board (VAB) in compliance with §194.015, Florida Statute. 10. NO DISCRIMINATION. The Appraiser Special Magistrate agrees that there shall be no discrimination as to race, sex, color, creed or national origin. Page 4 of 6 17-7047 Appraiser Special Magistrate for the Collier County Value Adjustment Board(VAB) 11. INDEMNIFICATION. To the maximum extent permitted by Florida law, the Appraiser Special Magistrate shall indemnify and hold harmless Collier County and the VAB, its officers and employees from any and all liabilities, damages, losses and costs, including, but not limited to, reasonable attorneys' fees and paralegals' fees, whether resulting from any claimed breach of this Agreement by Appraiser Special Magistrate, any statutory or regulatory violations, or from personal injury, property damage, direct or consequential damages, or economic loss, to the extent caused by the negligence, recklessness, or intentionally wrongful conduct of the Appraiser Special Magistrate or anyone employed or utilized by the Appraiser Special Magistrate in the performance of this Agreement. This indemnification obligation shall not be construed to negate, abridge or reduce any other rights or remedies which otherwise may be available to an indemnified party or person described in this paragraph. This section does not pertain to any incident arising from the sole negligence of Collier County or the VAB. 11.1 The duty to defend under this Article 12 is independent and separate from the duty to indemnify, and the duty to defend exists regardless of any ultimate liability of the Magistrate, VAB and any indemnified party. The duty to defend arises immediately upon presentation of a claim by any party and written notice of such claim being provided to Magistrate. Magistrate's obligation to indemnify and defend under this Article 12 will survive the expiration or earlier termination of this Agreement until it is determined by final judgment that an action against the VAB or an indemnified party for the matter indemnified hereunder is fully and finally barred by the applicable statute of limitations. 12. AGREEMENT ADMINISTRATION. This Agreement shall be administered by the Clerk to the VAB and the Collier County Procurement Services Division. 13. COMPONENT PARTS OF THIS AGREEMENT. This Agreement consists of the following component parts, all of which are as fully a part of the Agreement as if herein set out verbatim: Magistrate's Proposal, Certificate(s), and RFP #17-7047 "Appraiser Special Magistrate for the VAB", including Scope of Work. 14. AMENDMENT. This Agreement can only be amended in writing, executed by all parties in the same manner as this original Agreement. Page 5 of 6 17-7047 Appraiser Special Magistrate for the Collier County Value Adjustment Board(VAB) IN WITNESS WHEREOF, the parties hereto, have each, respectively, by an authorized person or agent, have executed this Agreement on the date and year first written above. ATTEST: COLLIER CO. NTY i DWIGHT,E. BROCK, CLERK ,. VALUE AD. ' EN : 7 RD f r ilk, AA,...„\ — ot---Th------,, ,Ai" L' - — ''.\\ iy.i By: rest as to Chairman's `i elY thie41(--Frew Solis, VAB Chairman I ighature only, Approved as to Form and Legality: Digitally signed by Holly E Cosby ON:cn-Holly E Cosby.or4,aw Office of Holly E. Cosby Holly E Cosby,P A,ou, email=holly@cosbylaw corn,cs-1,15 Date:2017 08.25 17 52 41-0400' VAB Attorney APPRAISER SPECIAL MAGISTRATE: South Florida Valuation Services, Inc, By: South°Florida Valuation Services, Inc. Page 6 of 6 17-7047 Appraiser Special Magistrate for the Collier County Value Adjustment Board(VAB) AGREEMENT 17-7047 for Appraiser Special Magistrate for the Value Adjustment Board (VAB) THIS AGREEMENT, made and entered into on this I day of 2017, by and between Lorraine Dube, hereinafter called the "Appraiser Special Magistrate" authorized to do business in the State of Florida, and the Collier County Value Adjustment Board; consisting of members from the Collier County Board of County Commissioners, a political subdivision of the State of Florida, hereinafter called the "Value Adjustment Board" (VAB). WITNESSETH: 1. AGREEMENT TERM. The Agreement shall be for a three (3) year period, commencing on the date of contract execution. The Value Adjustment Board (VAB) may, at its discretion and with the consent of the Appraiser Special Magistrate, renew the Agreement under all of the terms and conditions contained in this Agreement for one (1) additional two (2) year period. The County shall give the Appraiser Special Magistrate written notice of the VAB's intention to renew the Agreement term prior to the end of the Agreement term then in effect. The County Manager, or his designee, may at his discretion, extend the Agreement under all of the terms and conditions contained in this Agreement for up to one hundred and eighty (180) days. The County Manager, or his designee, shall give the Appraiser Special Magistrate written notice of the County's intention to extend the Agreement term prior to the end of the Agreement term then in effect. 2. STATEMENT OF WORK. The Appraiser Special Magistrate shall provide professional services to the Value Adjustment Board in accordance with the terms and conditions of Request for Proposal (RFP) #17-7047, and the Appraiser Special Magistrate's proposal referred to herein and made an integral part of this Agreement. This Agreement contains the entire understanding between the parties and any modifications to this Agreement shall be mutually agreed upon in writing by the Parties, in compliance with the County's Procurement Ordinance, as amended, and the Procurement Procedures in effect at the time such services are authorized. 3. COMPENSATION. The VAB shall pay the Appraiser Special Magistrate for the performance of this Agreement on an hourly basis at a rate of one hundred twenty dollars ($120.00) per hour after receipt of an itemized statement of services. The parties hereto will agree to the frequency of any periodic payments. Payment will be made to Appraiser Special Magistrate upon receipt of a proper invoice or statement of hourly services provided and upon approval by the Clerk to the VAB or his designee, and in compliance with Chapter 218, FL Statutes, otherwise known as the "Local Government Prompt Payment Act." Page 1 of 6 17-7047 Appraiser Special Magistrate for the Collier County Value Adjustment Board(VAB) The Appraiser Special Magistrate will maintain a record of time for his/her performance under this Agreement and shall submit an invoice to the VAB after completion of all scheduled hearings and recommendations to the VAB. This invoice shall be signed and certified by the Appraiser Special Magistrate as being accurate. Any time required for research and preparation beyond the hours required to conduct hearings shall not exceed twice the number of hours required for hearings without documentation of the need for such additional hours and advance approval by the VAB Attorney or the VAB Clerk. Hours spent for preparation and research in excess of this standard and without advance written approval will be deemed excessive and unreasonable and subject to non-payment. Time spent traveling to the location of the hearing in excess of one (1) hour will be compensated at the hourly rate. The compensation paid to the Appraiser Special Magistrate shall be borne three-fifths 3/5s) by the COUNTY and two-fifths (2/5s) by the SCHOOL BOARD. After payment of compensation to the Appraiser Special Magistrate, the COUNTY will calculate the SCHOOL BOARD's share of the compensation paid and prepare an invoice for the SCHOOL BOARD. The SCHOOL BOARD agrees to pay the COUNTY within thirty 30) days of receipt of this invoice. Appraiser Special Magistrate agrees to pay for ordinary expenses incurred, including, but not limited to, costs of mailing, copies, facsimiles, telephone expenses, document delivery (e.g., FEDEX, etc.) and secretarial services. Ordinary expenses as used herein shall not include the mailing of copying expense of materials for mass dissemination. However, the parties hereto may agree to include additional expenses or services in this Agreement by mutual consent. 4. NOTICES. All notices from the County to the Appraiser Special Magistrate shall be deemed duly served if mailed or faxed to the Appraiser Special Magistrate at the following address: Lorraine Dube 6231 Ashwood Lane Naples, Florida 34110 Telephone: (239) 566-8848 Cellular: (239) 293-5768 Telephone: Email: dube5757(c y aoo.c rn All Notices from the Appraiser Special Magistrate to the VAB shall be deemed duly served if mailed or faxed to the Value Adjustment Board at the following address: Clerk to the Value Adjustment Board Administration Building "F" 3299 Tamiami Trail East Suite 401 Page 2 of 6 17-7047 Appraiser Special Magistrate for the Collier County Value Adjustment Board(VAB) Naples, FL 34112 Telephone: (239) 252-8399 Fax: (239) 252-8408 Email: vbcierk@colliercierkecom The Appraiser Special Magistrate and the Value Adjustment Board, or County, may change the above stated mailing address at any time upon giving the other party written notification. All notices under this Agreement must be in writing. 5. NO PARTNERSHIP. Nothing herein contained shall create or be construed as creating a partnership between Collier County or the District School Board and the Appraiser Special Magistrate or to constitute the Appraiser Special Magistrate as an agent of Collier County or the District School Board. 6. PERMITS: LICENSES: TAXES. In compliance with Section 218.80, F.S., all permits necessary for the prosecution of the Work shall be obtained by the Appraiser Special Magistrate. Payment for all such permits issued by the County and all non-County permits necessary for the prosecution of the Work shall be procured and paid for by the Appraiser Special Magistrate. The Appraiser Special Magistrate shall also be solely responsible for payment of any and all taxes levied on the Appraiser Special Magistrate. In addition, the Appraiser Special Magistrate shall comply with all rules, regulations and laws of Collier County, the State of Florida, or the U.S. government now in force or hereafter adopted. The Appraiser Special Magistrate agrees to comply with all laws governing the responsibility of an employer with respect to persons employed by the Appraiser Special Magistrate. Further, in compliance with §119.0701, Florida Statutes which affect Special Magistrate's duties and services provided pursuant to this Agreement, Special Magistrate further agrees as follows: a. If Special Magistrate has questions regarding the application of chapter 119, Florida Statutes, to the Special Magistrate's duty to provide public records relating to this Agreement„ contact the custodian of public records at (239) 252-8399, vabcl rk; colliercierk.com and/or Collier County Value Adjustment Board, 3299 Tamiami Trail East, Suite 401, Naples, Florida 3411. b. Special Magistrate must comply with all public record laws, including, but not limited to: i. Keep and maintain public records required by the VAB to perform the service. ii. Upon request from the VAB'S custodian of public records, provide the VAB with a copy of the requested records or allow the records to be inspected or copied within a reasonable time at a cost that does not exceed the cost provided in Chapter 119, Florida Statutes or as otherwise provided by law. iii. Ensure that public records that are exempt or confidential and exempt from public records disclosure requirements are not disclosed except as authorized by law for the duration of this Agreement term and following completion of this Agreement if Special Magistrate does not transfer the records to the VAB. iv. Upon completion of this Agreement, transfer, at no cost, to the VAB all public records in possession of Special Magistrate or keep and maintain public Page 3 of 6 17-7047 Appraiser Special Magistrate for the Collier County Value Adjustment Board(VAB) records required by the VAB to perform the contracted services. If Special Magistrate transfers all public records to the VAB upon completion of this Agreement, Special Magistrate shall destroy any duplicate public records that are exempt or confidential and exempt from public records disclosure requirements. If Special Magistrate keeps and maintains public records upon completion of this Agreement, Special Magistrate shall meet all applicable requirements for retaining public records. All records stored electronically must be provided to the VAB, upon request from the VAB'S custodian of public records, in a format that is compatible with the information technology systems of the VAB. c. A request to inspect or copy public records relating to VAB'S contract for services must be made directly to the VAB. If the VAB does not possess the requested records, the VAB shall immediately notify Special Magistrate of the request, and Special Magistrate must provide the records to the VAB or allow the records to be inspected or copied within a reasonable time. d. If Special Magistrate does not comply with the VAB'S request for records, the VAB shall enforce the provisions of this Agreement, and in the event that Special Magistrate fails to provide public records to the VAB within a reasonable time may be subject to penalties under §119.10, Florida Statutes and further civil action, including any attorney fees associated therewith. 7. NO IMPROPER USE. The Appraiser Special Magistrate will not use, nor suffer or permit any person to use in any manner whatsoever, County facilities for any improper, immoral or offensive purpose, or for any purpose in violation of any federal, state, county or municipal ordinance, rule, order or regulation, or of any governmental rule or regulation now in effect or hereafter enacted or adopted. In the event of such violation by the Appraiser Special Magistrate or if the VAB or its authorized representative shall deem any conduct on the part of the Appraiser Special Magistrate to be objectionable or improper, the County shall have the right to suspend the contract of the Appraiser Special Magistrate. Should the Appraiser Special Magistrate fail to correct any such violation, conduct, or practice to the satisfaction of the VAB within twenty-four (24) hours after receiving notice of such violation, conduct, or practice, such suspension to continue until the violation is cured. 8. TERMINATION. Should the Appraiser Special Magistrate be found to have failed to perform the services in a manner satisfactory to the VAB as per the requirements of this Agreement, the VAB may terminate said Agreement immediately for cause; further the VAB may terminate this Agreement for convenience with a thirty (30) day written notice. The VAB shall be sole judge of non-performance. 9. CONTINUED REPRESENTATION. In the event suspension or termination occurs, Appraiser Special Magistrate agrees to continue representation of the VAB, as needed, to make determinations regarding the suspension, and/or until such time as a replacement counsel can be appointed by the Value Adjustment Board (VAB) in compliance with §194.015, Florida Statute, 10. NO DISCRIMINATION. The Appraiser Special Magistrate agrees that there shall be no discrimination as to race, sex, color, creed or national origin. Page 4 of 6 17-7047 Appraiser Special Magistrate for the Collier County Value Adjustment Board(VAB) 11. INDEMNIFICATION. To the maximum extent permitted by Florida law, the Appraiser Special Magistrate shall indemnify and hold harmless Collier County and the VAB, its officers and employees from any and all liabilities, damages, losses and costs, including, but not limited to, reasonable attorneys' fees and paralegals' fees, whether resulting from any claimed breach of this Agreement by Appraiser Special Magistrate, any statutory or regulatory violations, or from personal injury, property damage, direct or consequential damages, or economic loss, to the extent caused by the negligence, recklessness, or intentionally wrongful conduct of the Appraiser Special Magistrate or anyone employed or utilized by the Appraiser Special Magistrate in the performance of this Agreement. This indemnification obligation shall not be construed to negate, abridge or reduce any other rights or remedies which otherwise may be available to an indemnified party or person described in this paragraph. This section does not pertain to any incident arising from the sole negligence of Collier County or the VAB. 11.1 The duty to defend under this Article 12 is independent and separate from the duty to indemnify, and the duty to defend exists regardless of any ultimate liability of the Magistrate, VAB and any indemnified party. The duty to defend arises immediately upon presentation of a claim by any party and written notice of such claim being provided to Magistrate. Magistrate's obligation to indemnify and defend under this Article 12 will survive the expiration or earlier termination of this Agreement until it is determined by final judgment that an action against the VAB or an indemnified party for the matter indemnified hereunder is fully and finally barred by the applicable statute of limitations. 12. AGREEMENT ADMINISTRATION. This Agreement shall be administered by the Clerk to the VAB and the Collier County Procurement Services Division. 13. COMPONENT PARTS OF THIS AGREEMENT. This Agreement consists of the following component parts, all of which are as fully a part of the Agreement as if herein set out verbatim: Magistrate's Proposal, Certificate(s), and RFP #17-7047 "Appraiser Special Magistrate for the VAB", including Scope of Work. 14. AMENDMENT. This Agreement can only be amended in writing, executed by all parties in the same manner as this original Agreement. Page 5 of 6 17-7047 Appraiser Special Magistrate for the Collier County Value Adjustment Board(VAB) IN WITNESS WHEREOE the parties hereto, have each, respectively. by an authorized person or agent, have executed this Agreement on the date and year first written above. ATTEST:COWER COON / DWIGHT E BROCK, QLERK VAI UE ADJU- M.,''1 B t / ttest as to Chairman's,' , puty '-r' '- By And ew Solis, AS Chairman signature orly, Approved as to Form and Legality: DigitaNy signed by Holly E Cosby Holly E. Cosby °Porpro!,,c/t11==,,e- us Date 2017 08 25 i 7 53 02 04 00 VAB Attorney i 7 fy\ APPRAISER SPECAL MAGISTRATE Lorraine Dube v , /BY 4r 0 ine Dube Pagy 5 ol I-, S17 704 7 Apprzt‘es"ctal Mar:4144o ftx 914-Goilter county value Acil„trstmc,ed Ftmtci CVAB;. AGREEMENT 17-7048 for Attorney Special Magistrate Agreement for the Value Adjustment Board (VAB) THIS AGREEMENT, made and entered into on this day ofj 2017, by and between Ellen T. Chadwell, PL hereinafter called the "Special Magistrate" authorized to do business in the State of Florida, and the Collier County Value Adjustment Board; consisting of members from the Collier County Board of County Commissioners, a political subdivision of the State of Florida, hereinafter called the "Value Adjustment Board" (VAB). WITNESSETH: 1. AGREEMENT TERM. The Agreement shall be for a three (3) year period, commencing on the date of contract execution. The Value Adjustment Board (VAB) may, at its discretion and with the consent of the Special Magistrate, renew the Agreement under all of the terms and conditions contained in this Agreement for one (1) additional two (2) year period. The County shall give the Special Magistrate written notice of the VAB's intention to renew the Agreement term prior to the end of the Agreement term then in effect. The County Manager, or his designee, may at his discretion, extend the Agreement under all of the terms and conditions contained in this Agreement for up to one hundred and eighty (180) days. The County Manager, or his designee, shall give the Special Magistrate written notice of the County's intention to extend the Agreement term prior to the end of the Agreement term then in effect. 2. STATEMENT OF WORK. The Special Magistrate shall provide Legal Services to the Value Adjustment Board in accordance with the terms and conditions of Request for Proposal (RFP) #17-7048, and the Special Magistrate's proposal referred to herein and made an integral part of this Agreement. This Agreement contains the entire understanding between the parties and any modifications to this Agreement shall be mutually agreed upon in writing by the Parties, in compliance with the County's Procurement Ordinance, as amended, and the Procurement Procedures in effect at the time such services are authorized. 3. COMPENSATION. The VAB shall pay the Special Magistrate for the performance of this Agreement on an hourly basis at a rate of one hundred twenty-five dollars ($125.00) per hour after receipt of an itemized statement of services. The parties hereto will agree to the frequency of any periodic payments. Payment will be made to Special Magistrate upon receipt of a proper invoice or statement of hourly services provided and upon approval by the Clerk to the VAB or his designee, and in compliance with Chapter 218, FL Statutes, otherwise known as the "Local Government Prompt Payment Act." Page 1 of 6 17-7048 Attorney Special Magistrate for the Collier County Value Adjustment Board(VAB) The Special Magistrate will maintain a record of time for his/her performance under thisp9 Agreement and shall submit an invoice to the VAB after completion of all scheduled hearings and recommendations to the VAB. This invoice shall be signed and certified by the Special Magistrate as being accurate. Any time required for research and preparation beyond the hours required to conduct hearings shall not exceed twice the number of hours required for hearings without documentation of the need for such additional hours and advance approval by the VAB Attorney or the VAB Clerk. Hours spent for preparation and research in excess of this standard and without advance written approval will be deemed excessive and unreasonable and subject to non-payment. Time spent traveling to the location of the hearing in excess of one (1) hour will be compensated at the hourly rate. The compensation paid to the Special Magistrate shall be borne three-fifths (3/5s) by the COUNTY and two-fifths (2/5s) by the SCHOOL BOARD. After payment of compensation to the Special Magistrate, the COUNTY will calculate the SCHOOL BOARD's share of the compensation paid and prepare an invoice for the SCHOOL BOARD. The SCHOOL BOARD agrees to pay the COUNTY within thirty (30) days of receipt of this invoice. Special Magistrate agrees to pay for ordinary expenses incurred, including, but not limited to, costs of mailing, copies, facsimiles, telephone expenses, document delivery e.g., FEDEX, etc.) and secretarial services. Ordinary expenses as used herein shall not include the mailing of copying expense of materials for mass dissemination. However, the parties hereto may agree to include additional expenses or services in this Agreement by mutual consent. 4. NOTICES. All notices from the County to the Special Magistrate shall be deemed duly served if mailed or faxed to the Special Magistrate at the following address: The Law Offices of Ellen T. Chadwell, PL 5675 Strand Court Naples, Florida 34110 Telephone: 23-293-7691 Email: elien/CDchadweillaw.comadwelflaw.com All Notices from the Special Magistrate to the VAB shall be deemed duly served if mailed or faxed to the Value Adjustment Board at the following address: Clerk to the Value Adjustment Board Administration Building "F" 3299 Tamiami Trail East Suite 401 Naples, FL 34112 Telephone: (239) 252-8399 Page 2 of 6 17-7048 Attorney Special Magistrate for the Collier County Value Adjustment Board(VAB) Fax: (239) 252-8408 Email: vabcierkCei coliierclerk.corr The Special Magistrate and the Value Adjustment Board, or County, may change the above stated mailing address at any time upon giving the other party written notification. All notices under this Agreement must be in writing. 5. NO PARTNERSHIP. Nothing herein contained shall create or be construed as creating a partnership between Collier County or the District School Board and the Special Magistrate or to constitute the Special Magistrate as an agent of Collier County or the District School Board. 6. PERMITS: LICENSES: TAXES. In compliance with Section 218.80, F.S., all permits necessary for the prosecution of the Work shall be obtained by the Special Magistrate. Payment for all such permits issued by the County and all non-County permits necessary for the prosecution of the Work shall be procured and paid for by the Special Magistrate. The Special Magistrate shall also be solely responsible for payment of any and all taxes levied on the Special Magistrate. In addition, the Special Magistrate shall comply with all rules, regulations and laws of Collier County, the State of Florida, or the U.S. government now in force or hereafter adopted. The Special Magistrate agrees to comply with all laws governing the responsibility of an employer with respect to persons employed by the Special Magistrate. Further, in compliance with §119.0701, Florida Statutes which affect Special Magistrate's duties and services provided pursuant to this Agreement, Special Magistrate further agrees as follows: a. If Special Magistrate has questions regarding the application of chapter 119, Florida Statutes, to the Special Magistrate's duty to provide public records relating to this Agreement, contact the custodian of public records at (239) 252-8399, vabcl rl colii rc rk.cor t and/or Collier County Value Adjustment Board, 3299 Tamiami Trail East, Suite 401, Naples, Florida 3411. b. Special Magistrate must comply with all public record laws, including, but not limited to: i. Keep and maintain public records required by the VAB to perform the service. ii. Upon request from the VAB'S custodian of public records, provide the VAB with a copy of the requested records or allow the records to be inspected or copied within a reasonable time at a cost that does not exceed the cost provided in Chapter 119, Florida Statutes or as otherwise provided by law. iii. Ensure that public records that are exempt or confidential and exempt from public records disclosure requirements are not disclosed except as authorized by law for the duration of this Agreement term and following completion of this Agreement if Special Magistrate does not transfer the records to the VAB. iv. Upon completion of this Agreement, transfer, at no cost, to the VAB all public records in possession of Special Magistrate or keep and maintain public records required by the VAB to perform the contracted services. If Special Magistrate transfers all public records to the VAB upon completion of this Agreement, Special Magistrate shall destroy any duplicate public records that Page 3 of 6 17-7048 Attorney Special Magistrate for the Collier County Value Adjustment Board(VAB) are exempt or confidential and exempt from public records disclosure requirements. If Special Magistrate keeps and maintains public records upon completion of this Agreement, Special Magistrate shall meet all applicable requirements for retaining public records. All records stored electronically must be provided to the VAB, upon request from the VAB'S custodian of public records, in a format that is compatible with the information technology systems of the VAB. c. A request to inspect or copy public records relating to VAB'S contract for services must be made directly to the VAB. If the VAB does not possess the requested records, the VAB shall immediately notify Special Magistrate of the request, and Special Magistrate must provide the records to the VAB or allow the records to be inspected or copied within a reasonable time. d. If Special Magistrate does not comply with the VAB'S request for records, the VAB shall enforce the provisions of this Agreement, and in the event that Special Magistrate fails to provide public records to the VAB within a reasonable time may be subject to penalties under §119.10, Florida Statutes and further civil action, including any attorney fees associated therewith. 7. NO IMPROPER USE. The Special Magistrate will not use, nor suffer or permit any person to use in any manner whatsoever, County facilities for any improper, immoral or offensive purpose, or for any purpose in violation of any federal, state, county or municipal ordinance, rule, order or regulation, or of any governmental rule or regulation now in effect or hereafter enacted or adopted. In the event of such violation by the Special Magistrate or if the VAB or its authorized representative shall deem any conduct on the part of the Special Magistrate to be objectionable or improper, the County shall have the right to suspend the contract of the Special Magistrate. Should the Special Magistrate fail to correct any such violation, conduct, or practice to the satisfaction of the VAB within twenty-four (24) hours after receiving notice of such violation, conduct, or practice, such suspension to continue until the violation is cured. 8. TERMINATION. Should the Special Magistrate be found to have failed to perform the services in a manner satisfactory to the VAB as per the requirements of this Agreement, the VAB may terminate said Agreement immediately for cause; further the VAB may terminate this Agreement for convenience with a thirty (30) day written notice. The VAB shall be sole judge of non-performance. 9. CONTINUED REPRESENTATION. In the event suspension or termination occurs, Special Magistrate agrees to continue representation of the VAB, as needed, to make determinations regarding the suspension, and/or until such time as a replacement counsel can be appointed by the Value Adjustment Board (VAB) in compliance with 194.015, Florida Statute. 10. NO DISCRIMINATION. The Special Magistrate agrees that there shall be no discrimination as to race, sex, color, creed or national origin. 11. INDEMNIFICATION. To the maximum extent permitted by Florida law, the Special Magistrate shall indemnify and hold harmless Collier County and the VAB, its officers and employees from any and all liabilities, damages, losses and costs, including, but not Page 4 of 6 17-7048 Attorney Special Magistrate for the Collier County Value Adjustment Board(VAB) limited to, reasonable attorneys' fees and paralegals' fees, whether resulting from any claimed breach of this Agreement by Special Magistrate, any statutory or regulatory violations, or from personal injury, property damage, direct or consequential damages, or economic loss, to the extent caused by the negligence, recklessness, or intentionally wrongful conduct of the Special Magistrate or anyone employed or utilized by the Special Magistrate in the performance of this Agreement. This indemnification obligation shall not be construed to negate, abridge or reduce any other rights or remedies which otherwise may be available to an indemnified party or person described in this paragraph. This section does not pertain to any incident arising from the sole negligence of Collier County or the VAB. 11.1 The duty to defend under this Article 12 is independent and separate from the duty to indemnify, and the duty to defend exists regardless of any ultimate liability of the Attorney, VAB and any indemnified party. The duty to defend arises immediately upon presentation of a claim by any party and written notice of such claim being provided to Attorney. Attorney's obligation to indemnify and defend under this Article 12 will survive the expiration or earlier termination of this Agreement until it is determined by final judgment that an action against the VAB or an indemnified party for the matter indemnified hereunder is fully and finally barred by the applicable statute of limitations. 12. AGREEMENT ADMINISTRATION. This Agreement shall be administered by the Clerk to the VAB and the Collier County Procurement Services Division. 13. COMPONENT PARTS OF THIS AGREEMENT. This Agreement consists of the following component parts, all of which are as fully a part of the Agreement as if herein set out verbatim: Attorney's Proposal, Insurance Certificate(s), and RFP #17-7048 Attorney Special Magistrate to the Value Adjustment Board", including Scope of Work. 14. AMENDMENT. This Agreement can only be amended in writing, executed by all parties in the same manner as this original Agreement. Page 5 of 6 17-7048 Attorney Special Magistrate for the Collier County Value Adjustment Board(VAB) IN WITNESS WHEREOF, the parties hereto, have each, respectively, by an authorized person or agent, have executed this Agreement on the date and year first written above. ATTEST: COLLIER COU DWIGHT E. BROCK, CLERK VALUE ADJ T T :SA " a: P-4 t By: ftest as to Chairman's , Andrew Solis, VAB Chairman signature only. uty C19,7 Approved as to Form and Legality: Digitally signed by Holly E Cosby H o I ly E. Cos by `0%;';',." YoeEC=Y.;:: 1= socH:, t D-ate 2017 08 25 17:5401-0400 VAB Attorney SPECIAL MAGISTRATE: Ellen T. Chadwell, PL By: Ellen T. Chadwell, PL kiT At-Sc : 1 R TO.itka tr 4,- Page 6 of 6 17-7048 Attorney Special Magistrate for the Collier County Value Adjustment Board(VAB) 07/30/2019 Item 8 EXECUTIVE SUMMARY Recommendation to authorize the VAB Legal Counsel and the Board Clerk to seek alternative special magistrates to serve during the 2019 Value Adjustment Board (VAB) Tax Cycle, if necessary OBJECTIVE: To authorize the VAB Legal Counsel and Board Clerk to seek additional special magistrates, if petition filings deem necessary or if a conflict of interest is demonstrated. CONSIDERATIONS: Per Florida Statute (F.S.), Chapter 194.035 (1) ... "In counties having a population of more than 75,000, the board shall appoint special magistrates for the purpose of taking testimony and making recommendations to the board, which recommendations the board may act upon without further hearing. These special magistrates may not be elected or appointed officials or employees of the county but shall be selected from a list of those qualified individuals who are willing to serve as special magistrates. Employees and elected or appointed officials of a taxing jurisdiction or of the state may not serve as special magistrates." "The Department of Revenue shall provide a list of qualified special magistrates to any county with a population of 75,000 or less". During the last VAB Special Magistrate hearings, a potential conflict of interest arose. It was determined that Special Magistrate Chadwell did not have a conflict, but it raised the issue that the Collier County VAB should have two attorney special magistrates available for hearings if such an incident should happen again. RECOMMENDATION: To authorize VAB Legal Counsel and the Board Clerk, if deemed necessary, to seek additional magistrates to fulfill the requirements of F.S. 194.035 (1). Attachments SAMPLE: DOR Special Magistrates List for 2018 Petitions (Previous Year) SAMPLE: DOR List of Persons Who Have Taken/Completed the 2018 Training (Previous Year) SPECIAL MAGISTRATES LIST for 2018 PETITIONS As described in section 194.035(1), Florida Statutes Prepared as of November 30, 2018 NOTE: This list contains and relies on magistrates' credential information from the clerks of the value adjustment boards. The clerks supplied this information in response to a November 2018 survey on special magistrates who are contracted to hear 2018 petitions. The Property Tax Oversight Technical Assistance unit keeps this list up-to-date. Special magistrates' addresses and some phone numbers are available by request through VAB@floridarevenue.com. The Department of Revenue does not certify or approve special magistrates as qualified to hear cases on behalf of county value adjustment boards. The Department of Revenue has not validated the information on this list and makes no assurances as to whether any magistrate has any of the indicated credentials. Attorney Exemption and Classification Petitions Last Name First Name County County County County County County Abrams Perla Miami-Dade Bedsole James _ Nassau Birnholz Standford Broward Leon Martin Pasco Volusia Bombino Isabel P.Miami-Dade Bowden Garvin Leon Carlin Lee Alachua Duval Chadwell Ellen Charlotte Collier Hendry Lee Davis Joseph Haynes Brevard Lee Marion Osceola Pasco Volusia Garcia Raul Miami-Dade Hoepker Todd Citrus Lake Orange Hood Adam Bay Johns Dianne M. Hillsborough Johnson Andrea Citrus Hillsborough Manatee Pasco Polk Karp Elisa Broward Palm Beach Lasa Fiorella Miami-Dade Matthews Larry A. Escambia Mazur Davia Broward Miami-Dade Palm Beach INEMMead,Jr. Michael Walton Miller Glenn Miami-Dade MEMorandoJenniferOrange Morrell Eduardo F.Highlands Murphy Will Broward Parwani Rinky Brevard Manatee Seminole Pelletier Claudette Brevard Martin Miami-Dade St. Lucie Pugh Phillip Santa Rosa Rutland Lori L. Hillsborough Pasco Sarasota Samaha Charles Hillsborough Pasco Sanders M. Paul Clay Schmidt David Palm Beach St. Lucie Seagle Joseph Orange allial• Taylor Matthew Martin Palm Beach St. Lucie 1=Trentelman John C. Marion Tukdarian Thomas Orange Osceola Van Loon David Monroe 1 Last Name First Name County County County County County County Violette Mark Okaloosa Wiliner Robin I. 1 Broward Miami-Dade Wonsetler Karen Brevard Hillsborough Indian River Orange Young Elizabeth B.Alachua Hernando Hillsborough Pasco f Polk Designated Member of a Nationally Recognized Appraisers' Organization Tangible Personal Property Petitions Last Name First Name County County County County County County Albright Stephen Polk Andrea Pamela Bay Duval Indian River Leon Marion Nassau Orange Osceola Palm Beach Pasco Seminole St.Lucie Autrey Terry L. Broward Behm Jim Volusia Biber Phillip Broward Black Dennis Lee Polk Bonfante Marcos A. Broward Brown Gregg A. Broward Carlson C.William Manatee Carter Reginald Alachua Brevard Duval Flagler Lee Checkai Robert Marion Conway David G. Broward Crepeau Jeanne Leon Manatee Davis Joseph Haynes ! Pasco De la Guardia Mario Broward Miami-Dade Orange Dodier Leo J. Broward Dube Lorraine Broward Fleri Edgar Lee Friedman Wendy Broward Gallion Robert M. Broward Garrett Cristie Leon Golicz Larry Seminole Gonzalez,Jr. G.Adrian Broward Gray Harvel Broward Palm Beach Greenberg Joel B. Broward Hayes Patricia S. Broward Hearn Joy Broward Lee Hicks Robert Manatee Holman Carolyn Pinellas Jaeger William N. Miami-Dade Jourdan Herbert L. Marion Krasinski Raymond H.Broward Manatee Krueger Kyle Nassau Lemonde David Lee Lloyd Philicia Broward Loss David Manatee Marshall Steven Escambia Okaloosa Martin Michael Broward Mazzola Douglas Broward McDaniel Robert Broward McGinley Michael Lee Mesner Robert L. Broward Mikolsky Julie Brevard 2 Last Name First Name County County County County County County Mutrux Charles Broward Newell Billie Lee Nystrom Steven Collier Hendry Lee Manatee Monroe Pasco Polk O'Donnell Judith Broward Pelletier Mark Brevard Martin Peltier Terrie Broward Volusia Robertson Cassandra Alachua Robinson John Brevard Citrus Clay Leon Orange Pasco Pinellas Polk Volusia Ruden Alexander F. Marion Salas Marcos E. Brevard Pasco Orange Sehr Scott Broward Steeves Richard L. Broward Brevard Volusia Stocking Maria E. Broward Suppelsa Sharon L. Broward Sutte Robert Lake Orange Osceola Polk Volusia Walton Tarkoe Zillah L. Broward Tatro Steven Brevard Polk Taylor David Brevard Vandemark Patrick Broward Ward Mel Charlotte Watson Scott Broward Weinert Edward Broward Charlotte Hillsborough Martin Orange West Jack E. Miami-Dade Pinellas Polk Sarasota Wong Jose Broward State Certified Real Estate Appraiser Valuation Petitions Last Name First Name County County County County County County Akers S.James Miami-Dade Palm Beach Alvarez Pedro M.Miami-Dade Armada Alberto J. Pinellas Autrey Terry Citrus Palm Beach Barfield Edwin Orange Osceola Sarasota Bass Richard Hillsborough Behm Jim Miami-Dade Pasco Pinellas Seminole Callaway Robert Orange Palm Beach Carpenter Mark Duval Chapin David Palm Beach Conway David Palm Beach Pinellas Davis Joseph Haynes Pinellas Davis Richard Duval De Laurier Edward Pinellas DeLeon Timothy Miami-Dade Dodier Leo Collier Palm Beach Dube Lorraine Hillsborough Lake Pinellas Sarasota Edmundson Kathyrn B. Orange Palm Beach Pasco Sarasota Evans . Kent Miami-Dade Fernandez Angel Citrus I Fleri Edgar Duval Hernando Orange Fox John Pinellas Geurin Shawn Hillsborough Pasco 3 Last Name First Name County County County County County County Golicz Lawrence € Miami-Dade Pinellas Seminole Gore,Jr. I Robert Miami-Dade Palm Beach Gray Harvel W.Hillsborough Palm Beach Harris Richard L.Miami-Dade Pasco Pinellas Harrison Lillian A. Pinellas Hearn Joy Miami-Dade Pasco Hemingway William Hernando Hicks Robert Duval Hillsborough Pasco Sarasota Hollis Caleb Duval Hollis,Jr. Austin Hillsborough Holman Carolyn M. Bay Humphrey David Martin Hunter Robert Miami-Dade Palm Beach St.Lucie Icabalceta Oscar M.Hillsborough Jamir Stephen Miami-Dade Jane Ena Pinellas Johnson Andrea M. Orange Johnson Kelly Miami-Dade Johnson Steven Duval Krueger Kyle Miami-Dade Lago Mark Orange Leserra Albert Miami-Dade Lopez Pedro A. Sarasota Marder Sherry Duval Palm Beach Marrongelli Christ Palm Beach Marshall Steven . Miami-Dade Martin Michael Charlotte Palm Beach McQueen John Charlotte Sarasota Mesner Robert Miami-Dade Palm Beach Michael Ezekiel Jeff Duval Mullen,Jr. Hank St.Lucie Neil Stephen Charlotte Indian River Nystrom Steven Charlotte Hendry Hernando Hillsborough Miami-Dade Monroe Pasco Pinellas Ortega Jose A. Collier Pelletier Mark Collier Hillsborough Martin Peltier Terrie Martin Miami-Dade Orange Pasco St. Lucie Petrole Joseph Hillsborough Porcaro Steven A. Orange Pinellas Riddle Thomas Seminole Robertson Cassandra Citrus Robinson John Hillsborough Miami-Dade Orange Pasco Rubio Luis A. Pinellas Rutland Lori L. Orange Salas Marcos Pasco Pinellas Sarley Donald Palm Beach Schmidt Stephen Martin Palm Beach Sehr Scott Miami-Dade Smalley Lee Hillsborough Smith Janice M.Miami-Dade Spool Philip G. Indian River Stahlberg Charlotte Duval Stark Joe Hillsborough 4 Last Name First Name County County County County County County Steeves Richard L. l Orange Osceola Pinellas Suite Robert Citrus Lake Monroe Orange Talbott Kevin Monroe Tarkoe Zillah L. Orange Palm Beach Taylor David Hillsborough Terrana Donald J. Clay Pinellas Toro,II James Sarasota Valentich Michael Duval Ward Mel Collier Watson Scott Duval Wells Al Highlands Wilson Shawn I Duval Hillsborough Yeargin,Jr. Al Indian River Young Juliana Pinellas 5 D_ c * m 3' o m c) a r-" to m - CD CD DC 3GlEO > = a m CD o, CD ID V 3 m 3' a _ a = E. 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CO a ' ma CO C C C C co co co ° ( c tc ° - m0 ' ma C C - mai co ca CO CO cc (° mm tb tb tb C tb tb tb C tb tb tb tb tb a, tb tb tb a Co a a coa a a, a, tb tb tb tb tb tb C M n tv CD CD m y m r C N o +C Z 7 DI CCI 3 CD 1D) o c0 7 - I d Cn A n D1 fD 0 3 DI n N 0 3 CDCD m—gma 0 0 CD 0 C C)CD C, Dl CD 07/30/2019 Item 9A January 14, 2019 TRANSCRIPT OF THE MEETING OF THE VALUE ADJUSTMENT BOARD Naples, Florida, January 14, 2019 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: VAB MEMBERS PRESENT: Burt Saunders, County Commission Member Andy Solis, County Commission Member Rebecca Earney, Homestead Citizen Member Erick Carter, School Board Member Nace Cohen, Business Citizen Member - absent COUNSEL TO THE BOARD Holly E. Cosby, Esq. REPRESENTING THE PROPERTY APPRAISER'S OFFICE Jennifer Blaje Annabel Ybaceta Jack Redding Page 1 07/30/2019 Item 9A January 14, 2019 CHAIRMAN SAUNDERS: The Value Adjustment Board will please come to order. MS. COSBY: There we go. Got it. Now we have a hot mic. CHAIRMAN SAUNDERS: Commissioner Solis, would you lead us in the Pledge of Allegiance. The Pledge of Allegiance was recited in unison.) CHAIRMAN SAUNDERS: Would you call the roll. MS. COSBY: Yes, I will. At this point, if everybody could go ahead and just state their name for the record. And, for the record, I'm Holly Cosby, Value Adjustment Board counsel. SCHOOL BOARD MEMBER CARTER: I'm Erick Carter, Collier County School Board member, District 4. CHAIRMAN SAUNDERS: Burt Saunders, member of the Collier County Commission, District 3. COMMISSIONER SOLIS: Andy Solis, Collier County Commission, District 2. HOMESTEAD MEMBER EARNEY: Rebecca Earney, homestead member. MS. COSBY: Thank you all for being here. I will advise the Board prior to moving forward that quorum has been attained pursuant to Florida Statute 194.015 and, additionally, I have reviewed the affidavit of publication and find it sufficient to proceed. CHAIRMAN SAUNDERS: Okay. Are there any changes to the agenda? MS. COSBY: I have none. CHAIRMAN SAUNDERS: If not, we need a motion to approve today's again. COMMISSIONER SOLIS: So moved. SCHOOLBOARD MEMBER CARTER: Second. CHAIRMAN SAUNDERS: All in favor, signify by saying aye. HOMESTEAD MEMBER EARNEY: Aye. Page 2 07/30/2019 Item 9A January 14, 2019 COMMISSIONER SOLIS: Aye. CHAIRMAN SAUNDERS: Aye. SCHOOL BOARD MEMBER CARTER: Aye. CHAIRMAN SAUNDERS: All opposed? No response.) CHAIRMAN SAUNDERS: The next item on the agenda on the approval of the minutes from August 6th, 2018. Any changes or corrections to the minutes? If not, is there a motion to approve? SCHOOL BOARD MEMBER CARTER: I so motion. COMMISSIONER SOLIS: Second. 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: All opposed? No response.) CHAIRMAN SAUNDERS: Motion passes. And we're into general business, and I'll turn to you. I think I'll just let you go through the agenda. MS. COSBY: Absolutely. We have updates from the Department of Revenue and/or the Florida legislature. So I would go to 3A1, A. For the Department of Revenue and property tax oversight there have been hurricane abatement forms, and that's for tax abatement for damage to homestead property from Hurricanes Matthew, Irma, and Hermine, and those forms were issued by the Department of Revenue. There is a -- there was a PTO bulletin with regards to substantial completions and qualifying improvements, and then there was just a status on Florida Constitutional amendments, but none of these things affect the Value Adjustment Board as far as the Board's operation Page 3 07/30/2019 Item 9A January 14, 2019 goes. It's more application of things during the process. But we have seen none of the issues arise from any of these changes. CHAIRMAN SAUNDERS: As we go through the agenda, if there's anybody in the public that wants to speak, just raise your hand, and I'll recognize you. MS. COSBY: I will advise the Board when we get to the public comment portion in Section 4, we do have a request to speak. CHAIRMAN SAUNDERS: If there are any other items you want to speak on, just interrupt and let me know. That doesn't require any action from the Board? MS. COSBY: No, sir. And then I'm going to go to 3A2. There is a property tax exemption bill that is just in its infancy, so it has not been passed. It's just being discussed. And that would be House Bill 51 for 2019. And that has to do with additional property tax exemption, and it is part of your agenda packet. But, again, it's only in discussions. It has not been passed. So at this point -- CHAIRMAN SAUNDERS: Is this something that you think we should turn over to the county's lobbying team? Is there something in this bill that's going to be problematic that we need to -- MS. COSBY: No, no. CHAIRMAN SAUNDERS: -- keep an eye on? MS. COSBY: No. It has to do with additional exemptions. And I want to get to it to make sure that I speak on it accurately. I want to say it has to do with widows and widowers. CHAIRMAN SAUNDERS: I'm sorry. Say it again. MS. COSBY: I believe that it has to do with widows and widowers, an additional exemption. No, it's nothing that I find concerning. CHAIRMAN SAUNDERS: Any questions, comments? No response.) MS. COSBY: All right. Increases property tax exemption for Page 4 07/30/2019 Item 9A January 14, 2019 residential who are widows, widowers, blind, or totally and permanently disabled. CHAIRMAN SAUNDERS: Okay. All right. If there are no questions or comments, let's move on to the next item. MS. COSBY: That would be 3B, correspondence from petitioners. As just informational items -- and, of course, today we have Mr. Suarez here, so I'm sure he'll speak somewhat on his concerns. But we did receive, on Bl, from Mr. Howell. There was no petition filed. These are the issues that arose that we had complaints or concerns lodged by property owners. So Mr. Howell, he had no petitions filed, but his issues, in reviewing that, were with the Property Appraiser, not with VAB function or VAB operations in any way. With regards to Mr. Davies, he was not satisfied with the outcome of his Value Adjustment Board hearing and wanted the Board to review his information over again. I provided him a memo. It's a three- or four-page memorandum. And it outlines -- it may be even longer than that, but it outlines that there's no such second bite at the apple, so to speak, in Collier County, and that his true next step would be with the Circuit Court -- CHAIRMAN SAUNDERS: Okay. MS. COSBY: -- if he was dissatisfied with the outcome of his Value Adjustment Board hearing. And then Mr. Suarez has a lengthy history in contacting the Value Adjustment Board, and I'm sure he'll, again, speak to it, No. 4, but I will advise the Board that initially his issues were with the Property Appraiser, actually, and not with the Value Adjustment Board. I did advise the Value Adjustment Board, the VAB, on that during our organizational meeting, that that's where it had started. We did respond to Mr. Suarez. He did not have a complaint at that time or a petition at that time. Page 5 07/30/2019 Item 9A January 14, 2019 He had not filed one with 2017 VAB. He just had -- it was some hearsay and things he had heard from other petitioners. So -- but then he did file a Value Adjustment Board petition in 2018, and he prevailed in his petition; his appeal was actually granted. But then there's quite a bit of back and forth between the Value Adjustment Board and Mr. Suarez after that on some Value Adjustment Board website, et cetera. But at this point, to my knowledge, Mr. Suarez's issues mainly are with the Property Appraiser, as I read what he's provided here and what he's going to be talking about today. Again, I'll let him speak more on what it is that -- what it is that he needs to discuss with the Board further from his appeal being granted. CHAIRMAN SAUNDERS: All right. Mr. Suarez, did you want to come up to the microphone? MR. SUAREZ: Certainly. MS. COSBY: We're a little premature. We've still got 3C, which is board member vacancy. CHAIRMAN SAUNDERS: Oh, okay. Sorry about that. MS. COSBY: Okay. And I just want to make sure that we get that on the record still that when we discussed the vacancy of the alternate homestead member that was pointed by the Board of County Commissioners, Commissioner Saunders, you wanted to continue to have that position not vacated but filled. So I'm not sure if the Board of County Commissioners is still seeking an alternate, but we still have that vacancy, and we're looking to get that filled. CHAIRMAN SAUNDERS: Okay. MS. COSBY: But at this point Ms. Earney shows up, and we're very pleased and grateful to have her here. CHAIRMAN SAUNDERS: Are we ready for Mr. Suarez? MS. COSBY: Yes. We're on to Item 4, which is public comment. Mr. Suarez, before you speak, I would like to go ahead Page 6 07/30/2019 Item 9A January 14, 2019 and read into the record, "The Value Adjustment Board policy provides the opportunity at this point in the meeting to address the Board concerning any matter on this agenda or concerning the Collier County Value Adjustment Board process. The Board will not consider subject matter of any public comment which is provided with the intention of appealing any portion of any Special Magistrate recommendation or Value Adjustment Board final decision. As pursuant to Florida Statute Section 194.036, the appropriate relief at this time would be through the circuit court. The maximum time allotted per speaker is three minutes." And I will go ahead and start that clock once Mr. Suarez approaches. CHAIRMAN SAUNDERS: Good afternoon. MR. SUAREZ: Good afternoon. How you doing? MS. COSBY: Afternoon. MR. SUAREZ: I just prepared a statement. I'll read it and kind of go over it. My name is Carl Suarez. I was one of the VAB petitioners at this year's VAB hearing. I just wanted to present a brief summary of my experiences and suggestions for process improvement. For my hearing, the magistrate handed down a favorable ruling with my property being reduced approximately 30 percent to the level I requested. During the process, I discovered significant errors -- areas of improvement. A few of the problems include, one, the Property Appraiser's been violating the rights of citizens for decades by denying them the right to use the Property Appraiser's own assessments against them. I have letters from both the general counsel for the State Senate Page 7 07/30/2019 Item 9A January 14, 2019 and the general counsel for the Department of Revenue that clearly state this denial is illegal and a violation of taxpayers' rights, yet this issue was still left unaddressed this year nearly six months after they were informed in writing by both these authorities. Two, the Property Appraiser is in violation of state laws that require them to document their mass appraisal process and Sunshine laws to make this information available to the public. They were informed of these violations nearly a year ago. It is my understanding this problem is also unaddressed and yet to be corrected. During the discovery process, the Property Appraiser did not respond to my public-information request or minimally responded. The Property Appraiser is selectively redrawing the effective property boundaries for tax purposes of selected properties in long-established neighborhoods, such as the Moorings, without change, documentation, clear explanation of any sort or any new measurement or survey. During my hearing, the Property Appraiser tried to defend their significant errors in their mass appraisal valuations by using properties that were clearly poor comparables when excellent comparables were available, which I presented in my hearing. Furthermore, the valuation of those poor comps in many cases disagreed with the roll and online valuations by greater than a 100 percent. In the private sector, this is called fraudulent accounting by rigging up a second set of numbers. Despite the fact that the corrections in my property valuation required a change in their mass appraisal models for properties that are in my neighborhood, nothing will be done to refund the money to most of those affected by those errors, as the Property Appraiser will simply issue a refund to me for this year and not alter their flawed methods or results. Page 8 07/30/2019 Item 9A January 14, 2019 This is the equivalent of discovering an accounting error for one customer that affects a large group of customers but designed to issue only one refund and pocket the rest of the funds. This is a particularly salient point as, for example, in 2017, it appears -- that appears to be a down year, I found a dozen examples of double digit errors in reductions by the magistrate. If you take my case, for example, this propagates into hundreds of properties affected by each magistrate's reduction due to the nature of the mass-appraisal process where refunds are not being issued, not taking into account the many cases that do not come to the surface because of the illegal practices to restrict access to information or denial of evidence. These points I have made illustrate a sample of the problems I've discovered. It's a local problem that is costing Collier County taxpayers potentially hundreds of millions of dollars in errors annually. Something needs to be done. Regards, Carl. CHAIRMAN SAUNDERS: Did you provide a written copy of that? MR. SUAREZ: Yeah, I did, and I read it quickly because three minutes, I didn't -- MS. COSBY: Actually, Mr. Suarez, you were right at just about three minutes. That's fantastic with the three minutes there. CHAIRMAN SAUNDERS: Thank you. MR. SUAREZ: Okay. CHAIRMAN SAUNDERS: Is there -- what is the -- first of all, what should we be doing with that? Should we be providing that to the Property Appraiser? MS. COSBY: Yes. The property -- do we have representatives from the Property Appraiser's Office today? Okay. I'm hopeful that they've probably taken some notes from Mr. Suarez's Page 9 07/30/2019 Item 9A January 14, 2019 statement. Do you all have a copy of what Mr. Suarez printed? If not, we can be sure to get that to your office. But aside from that, the Value Adjustment Board is an independent entity. They can't control the Property Appraiser. CHAIRMAN SAUNDERS: Understood. I'm just wondering what would be appropriate for this board to do. Would it be appropriate for us to direct this letter to be delivered to the County Commission as well, or do we just give it to the Property Appraiser, and that's the end of it? MS. COSBY: We provide it to the Property Appraiser, make sure they're aware of it. Mr. Suarez has been in full contact. Are you still discussing with the Department of Revenue, or are you -- MR. SUAREZ: Yes. MS. COSBY: Okay. So he still has -- he has been, and I will say I am relieved that your issues are not with the Value Adjustment Board, because if there were some, that's what we have control over. That would be within our jurisdiction, and that would be what I would discuss with the Board is how we control things. But hopefully Mr. Suarez's concerns, hopefully, if there are any that are valid, I mean, at this point it's just allegations, but if any of that is valid, hopefully the Property Appraiser will take those -- MR. SUAREZ: Can I add just one point. CHAIRMAN SAUNDERS: If you'll come to the microphone, just one more minute. MR. SUAREZ: There are a couple -- CHAIRMAN SAUNDERS: Wait till you get to the microphone. MR. SUAREZ: Okay. There are a couple points that you might go through there that may be procedural type things that would be instructions for the magistrate, such as, you know, the point about being able to use assessments and have two different sets of numbers, Page 10 07/30/2019 Item 9A January 14, 2019 you know, where they're arguing against me that it's worth twice as much when they say it's only worth half as much on their own assessment. So, you know, those kinds of issues, I think, are things where, you know, it could be filtered out in the VAB hearing and you tell -- you tell the Property Appraiser if you're going to present evidence, you've got to make sure it agrees with your valuations, and then also, you know, some of the things like where, you know, they were redrawing property boundaries, you know, without -- you know, they need to provide an explanation, you know, that they're redrawing property boundaries. There's no documentation for it. So that lack of transparency, I think, is something that they -- that you guys can at least point out, and making sure they're consistent in the hearings, so... CHAIRMAN SAUNDERS: Thank you. MS. COSBY: Mr. Suarez, what I will tell you is, just so that you -- because there were some times when I was reading some of your emails that it's possible that you don't have a full understanding of the entire process. So what I will convey to you, and I think is probably going to be helpful in you having a clarification on this, is that when special magistrates are trained, they get trained from the Department of Revenue, and there's Department of Revenue training every year that the department sets out, and it's actually stated in the rules and the law that it's inappropriate for the Value Adjustment Boards to train the special magistrates. Even if I have an orientation, it has to be based on local things that are just not set forth in the rules. But, otherwise, the Department of Revenue has been tasked by legislature to train the special magistrates and set forth that training. So if there's things that are lacking in the training that you Page 11 07/30/2019 Item 9A January 14, 2019 believe special magistrates need to understand, definitely convey those to the property oversight department at the Department of Revenue and, I mean, they respond to everything. MR. SUAREZ: Yeah. I don't understand exactly what all the boundaries are -- MS. COSBY: Yes. MR. SUAREZ: -- between the different groups. MS. COSBY: Sure. MR. SUAREZ: I'm just pointing out that that might be an area, but I wasn't sure. MS. COSBY: No, absolutely. So I want to make sure that I respond to you -- MR. SUAREZ: Okay. MS. COSBY: -- in any of the areas that you bring up this afternoon, and one of those is training of magistrates. I don't want you to think that the VAB is taking a blind eye to any of your concerns. It's more I want you to understand when you suggest something, where that actually needs to go. So special magistrates are trained every year through the Department of Revenue training, and you can access that on the Department of Revenue's website under their Property Oversight Department, and anybody can access it. It's all public. And you can actually take this training, and that may also give you a better oversight and understanding of the Value Adjustment Board process and just what everybody's roles are in the process. And when you have an issue, where -- who can fix that problem, so to speak. And then at that point, if you find any of that training lacking, certainly reach out to the Department of Revenue and tell them. MR. SUAREZ: And great. No, I just wanted to get this information on the record but, you know, I assumed that most of it Page 12 07/30/2019 Item 9A January 14, 2019 was going to be handled through the Department of Revenue, but if there was overlap, at least you had the information. MS. COSBY: Absolutely. CHAIRMAN SAUNDERS: Thank you, Mr. Suarez. All right. We'll move on then. MS. COSBY: Do we have any other members of the public here today to comment? No response.) MS. COSBY: Seeing none, we'll close the public comment. MS. COSBY: Moving on to Item 5, VAB members and/or staff comment. Do the Value Adjustment Board members have anything that they'd like to discuss or add today? CHAIRMAN SAUNDERS: I'll start on the left. SCHOOL BOARD MEMBER CARTER: I have no comment. CHAIRMAN SAUNDERS: I have no comments. COMMISSIONER SOLIS: No comments. MS. COSBY: Ms. Earney? HOMESTEAD MEMBER EARNEY: None. MS. COSBY: Martha, do you have anything? THE CLERK: (Witness shakes head.) MS. COSBY: I have none as well. CHAIRMAN SAUNDERS: All right. Then on to Item 6, adoption of special magistrates' recommendations. MS. COSBY: Yes. I just want to advise before we adopt all of those, we do need a motion for that. I've reviewed every single one to make sure -- CHAIRMAN SAUNDERS: Do you need a separate motion for each one or -- MS. COSBY: You can go ahead and do it all at once. CHAIRMAN SAUNDERS: Okay. Why don't you explain what the five items are real quickly, and then we'll take a motion. Page 13 07/30/2019 Item 9A January 14, 2019 MS. COSBY: These are the different types of appeals that we have received this year in the Value Adjustment Board through the process, and we've got homestead exemption petitions, portability transfer petitions, wholly exemption petitions, tangible personal property, and then residential and commercial value petitions or appeals. And every petition that was heard that has a recommendation issued today for you-all to consider and to adopt, I have reviewed every single one. I can advise that they are legally compliant. CHAIRMAN SAUNDERS: Okay. Let's see if there are any questions or comments from the Board on any of these five items. All right. There's no public comment on those. Then we need a motion to approve the five items. SCHOOL BOARD MEMBER CARTER: I'll motion to approve. COMMISSIONER SOLIS: Second. CHAIRMAN SAUNDERS: All right. We have a motion and second. Any questions? 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: It passes. CHAIRMAN SAUNDERS: We'll move on to Item No. 7, adoption of certification of the Value Adjustment Board. This is the tangible personal property. MS. COSBY: Yes, sir. This is just the certification for the tax roll through the end of the year, the end of the VAB session, once all Page 14 07/30/2019 Item 9A January 14, 2019 petitions have been heard. And the first one is for the tangible personal property. CHAIRMAN SAUNDERS: All right. If there are no questions, then I'll entertain a motion to approve. COMMISSIONER SOLIS: So moved. 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. CHAIRMAN SAUNDERS: It passes unanimously. CHAIRMAN SAUNDERS: Item No. 8, adoption of certification of the Value Adjustment Board real property. MS. COSBY: Same, except this is real property and not tangible. CHAIRMAN SAUNDERS: Any questions, comments? No response.) CHAIRMAN SAUNDERS: Then we need a motion. COMMISSIONER SOLIS: So moved. 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. CHAIRMAN SAUNDERS: All opposed? No response.) CHAIRMAN SAUNDERS: It passes unanimously. CHAIRMAN SAUNDERS: Number 9, adoption of tax impact of the Value Adjustment Board. MS. COSBY: Yes, sir. That will be Exhibit 9. That is the Page 15 07/30/2019 Item 9A January 14, 2019 impact overall of what the Value Adjustment Board process had on our taxes in Collier County. CHAIRMAN SAUNDERS: Okay. Any questions from the board members? No response.) CHAIRMAN SAUNDERS: Then we'll entertain a motion to approve. COMMISSIONER SOLIS: So moved. 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. CHAIRMAN SAUNDERS: All opposed? No response.) CHAIRMAN SAUNDERS: It passes unanimously. CHAIRMAN SAUNDERS: Item No. 10, this is to permit the Value Adjustment Board counsel to review VAB website to ensure compliance and consistency. MS. COSBY: Correct. We need a motion. I just -- during the process if at any point I need to check it to make sure that all of our links work, that the website for the Value Adjustment Board contains the informational -- information -- statute information that it needs to contain pursuant to law, I check that. CHAIRMAN SAUNDERS: Do you have to ensure compliance with disabled Americans? MS. COSBY: No, I do not have an ADA requirement. I have a content requirement. CHAIRMAN SAUNDERS: Okay. All right. Are there any questions from the Board? No response.) Page 16 07/30/2019 Item 9A January 14, 2019 CHAIRMAN SAUNDERS: Then we need a motion. SCHOOL BOARD MEMBER CARTER: Make a motion. CHAIRMAN SAUNDERS: All right. A second. COMMISSIONER SOLIS: Second. 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: All opposed? No response.) CHAIRMAN SAUNDERS: It passes unanimously. CHAIRMAN SAUNDERS: And now we need to set the date for the 2019 Value Adjustment Board organizational meeting. And you're looking at Monday, August 12th at 9 a.m. MS. COSBY: We are. CHAIRMAN SAUNDERS: Yeah. Let me ask you a question. Does it have to be in August? MS. COSBY: It does not, but it should be. It should be close, because the TRIMs come out in August. CHAIRMAN SAUNDERS: The only reason I'm asking is the County Commission generally takes the month of August off. MS. COSBY: You recess in August. CHAIRMAN SAUNDERS: So we're typically -- that's a month that we're not meeting, and this is right in the middle of that. Can we do this -- can it be at the -- in July? Or is that too soon? Or can it be the first week of September? MS. COSBY: I will say this: We do not have to set this today. We can -- I was not aware that the board recessed -- like in Lee County, they recess in July, so I wasn't aware that the Board recesses in August. Page 17 07/30/2019 Item 9A January 14, 2019 And if that's the case, then -- and it's all -- the whole month of August, August 1st through the 31st? CHAIRMAN SAUNDERS: Actually, we typically have a meeting the second Tuesday in July. We don't meet again until September. So if we could do this in September, that would make sense but -- I don't know. Andy? COMMISSIONER SOLIS: That makes perfect sense to me. MS. COSBY: So at this point the Value Adjustment -- the Board is going to reject the Monday, August 12th date; is that correct? CHAIRMAN SAUNDERS: Unless we have to meet in August, I would suggest that. MS. COSBY: We don't have to. CHAIRMAN SAUNDERS: Okay. MS. COSBY: We don't have to. CHAIRMAN SAUNDERS: Well, if you can accommodate that, because I know a lot of folks like to try to get out of town in August because of that recess, and this would kind of interrupt that. MS. COSBY: Sure. COMMISSIONER SOLIS: The First Monday is Labor Day; September 2nd is Labor Day. Does it have to be on a Monday? MS. COSBY: No. I think -- well, I think Mondays are important because that's -- there's another meeting on another day, so Mondays is typically when this room is available. I wasn't prepared. CHAIRMAN SAUNDERS: There won't be a Monday, that I'm aware of, that first Tuesday in September which is what, September -- COMMISSIONER SOLIS: Third. CHAIRMAN SAUNDERS: -- 3rd. MS. COSBY: We are not in a position at this point to set a date, because we'd have to check with room availability and Page 18 07/30/2019 Item 9A January 14, 2019 whatever. So at this point I'm going to say that the safest and best thing to do is just state on the record that the Board objects to August 12th and any other day in August and that you'll permit the VAB admin to come up with a different date that would be reasonably and mutually convenient to all VAB members. CHAIRMAN SAUNDERS: It sounds like that first week in September would be desirable. SCHOOL BOARD MEMBER CARTER: Yeah. CHAIRMAN SAUNDERS: Okay. All right. MS. COSBY: Well, we've get Labor Day, like you said, and the day after Labor Day is always a crunch, especially because administration and I get together and get that packet done. So we can't actually do anything the day before a meeting if we did it on the 3rd. If there was anything else to do, we'd kind of-- it would be difficult. So why don't we just go ahead and, on the record, Value Adjustment Board objects to August 12th, and we will -- Evan and I will work together to forward other potential dates. We'll poll the audience and come up with something that's mutually convenient for the Board. Does that work? CHAIRMAN SAUNDERS: Do you want a motion to that effect or just our nod? MS. COSBY: Let's go with a motion since we -- CHAIRMAN SAUNDERS: Get a motion to reject that date, direct staff to come up with a date -- MS. COSBY: Not August. CHAIRMAN SAUNDERS: -- not in August. SCHOOL BOARD MEMBER CARTER: Yeah, I'll make the motion. HOMESTEAD MEMBER EARNEY: Second. CHAIRMAN SAUNDERS: All right. All in favor, signify by Page 19 07/30/2019 Item 9A January 14, 2019 saying aye. HOMESTEAD MEMBER EARNEY: Aye. COMMISSIONER SOLIS: Aye. CHAIRMAN SAUNDERS: Aye. SCHOOL BOARD MEMBER CARTER: Aye. CHAIRMAN SAUNDERS: That passes. Is there any other business that we need to deal with? MS. COSBY: Would it be okay if we did July if we had to? CHAIRMAN SAUNDERS: Yeah. And I would go as early in July as possible because, again, we break that second Tuesday in July, and then folks sort of disappear for a few weeks. MS. COSBY: Okay. CHAIRMAN SAUNDERS: Okay. MS. COSBY: I have no other business. CHAIRMAN SAUNDERS: Any other comments from the Board? No response.) CHAIRMAN SAUNDERS: No public? Otherwise, we are adjourned. There being no further business for the good of the County, the meeting was adjourned by order of the Chair at 2:24 p.m. VAB CHAIRMAN ATTEST: Page 20 07/30/2019 Item 9A January 14, 2019 CRYSTAL K. KINZEL, CLERK These minutes approved by the Board on as presented or as corrected TRANSCRIPT PREPARED ON BEHALF OF GREGORY COURT REPORTING SERVICES, INC., BY TERRI LEWIS, NOTARY PUBLIC/COURT REPORTER. Page 21 07/30/2019 Item 10 EXECUTIVE SUMMARY Presentation and update regarding the Department of Revenue's required 2019 Value Adjustment Board (VAB) Training (for informational purposes only). OBJECTIVE: Legal Counsel to update the Value Adjustment Board (VAB) on any changes to the Department of Revenue's (DOR)required training for the special magistrates. CONSIDERATIONS: Per Florida Statute (F.S.), Chapter 194.035 (3) ... "The department shall provide and conduct training for special magistrates at least once each state fiscal year in at least five locations throughout the state. Such training shall emphasize the department's standard measures of value, including the guidelines for real and tangible personal property. Notwithstanding subsection (1), a person who has 3 years of relevant experience and who has completed the training provided by the department under this subsection may be appointed as a special magistrate. The training shall be open to the public. The department shall charge tuition fees to any person attending this training in an amount sufficient to fund the department's costs to conduct all aspects of the training. The department shall deposit the fees collected into the Certification Program Trust Fund pursuant to s. 195.002(2)." The Florida Department of Revenue, Property Tax Oversight Division will soon update the required training for the special magistrates on their website located at the following web address: http://floridarevenue.com/dor/property/vab/training.html . Each appointed special magistrate is required to participate in the training that is provided by the Florida Department of Revenue in order to conduct hearings for the current year. Upon completion, the special magistrate is required to provide their certification of training to the VAB. RECOMMENDATION: For informational purposes. Attachments Florida Statute 194.035 (3) 3) The department shall provide and conduct training for special magistrates at least once each state fiscal year =r at least five locations throughout the state. Such training shall emphasize the department's standard measures of vale; including the guidelines for real and tangible personal property. Notwithstanding subsection (1), a person who has 3 years of relevant experience and who has completed the training provided by the department under this subsection rr be appointed as a special magistrate. The training shall be open to the public. The department shall charge tuition f: to any person attending this training in an amount sufficient to fund the department's costs to conduct all aspects of the training. The department shall deposit the fees collected into the Certification Program Trust Fund pursuant to s. 195.002(2). History.—s. 22, ch. 83-204; s. 148, ch. 91-112; s. 981, ch. 95-147; s. 4, ch. 2002-18; s. 72, ch. 2004-11; s. 5, ch. 2008-197; s. 12, ch. 2016 128. 07/30/2019 Item 11A EXECUTIVE SUMMARY General information on Florida's property tax system, respective roles within this system, taxpayer opportunities to participate in the system, and property taxpayer rights OBJECTIVE: To provide the VAB members and the public information on Florida's Property Tax System. CONSIDERATIONS: Per Florida Statute (F.S.) Chapter 194.013(1)(i); general information is being provided regarding the property tax system, the roles within the process, opportunities and rights of the taxpayers' participation in the process. RECOMMENDATION: For informational purposes. Attachments Collier County VAB— General Information on Florida's Property Tax System Florida Statutes, Chapter 194 In Florida: If you Disagree with the Value of Your Property Property Taxpayer's Bill of Rights Property Tax Oversight VAB Calendar(per F.S. reference) Legislative Update: 2019 SB 248 DOR—Statewide Property Value by County(2018) COLLIER COUNTY VALUE ADJUSTMENT BOARD GENERAL INFORMATION FLORIDA'S PROPERTY TAX SYSTEM RESPECTIVE ROLES WITHIN THIS SYSTEM, TAXPAYER OPPORTUNITIES TO PARTICIPATE IN THE SYSTEM, AND PROPERTY TAXPAYER RIGHTS The following items include general information on Florida's property tax system, respective roles within this system, taxpayer opportunities to participate in the system, and property taxpayer rights: 1) The following illustrates Florida's Property Tax System, which provides a general idea of the respective roles within Florida's Property Tax System: a. Property Tax Base i. Property Appraisers - Florida's Constitution requires property appraisers to establish the property tax base for their county annually. In doing so, property appraisers determine the just, or market, value of each parcel of property as of January 1 of each year. Then, they apply all valid exemptions, classifications and assessment limitations to determine each property's taxable value, or relative tax burden. The property appraiser does not determine the property tax rate or the amount of property taxes levied. ii. Department of Revenue - The Department reviews the property tax rolls of each county in July and August of every year. These reviews are conducted to ensure the tax base established by the property appraiser is equitable, uniform, and in compliance with Florida law. The Department also reviews and approves each property appraiser's annual budget. b. Property Tax Rates i. Locally Elected Officials - Florida has more than 640 local governments that levy a property tax. These include cities, counties, school boards, and special districts. Each year, usually in August and September, locally elected officials in each jurisdiction set a millage, or tax, rate for the upcoming fiscal year, usually beginning on October 1. Millage rates for each jurisdiction are uniform across all property types. ii. Department of Revenue - The Department ensures that local government millage rates do not exceed state-mandated caps. In addition, the Department confirms that local governments properly and timely send notices and advertise public hearings to adopt millage rates and annual budgets. c. Annual Truth-in-Millage (TRIM) Notice i. Property Appraisers and Locally Elected Officials - In August, the property appraiser sends each property owner a Notice of Proposed Property Taxes, or TRIM notice. This notice contains the property's value on January 1, the millage rates proposed by each local government, and an estimate of the amount of property taxes owed based on the proposed millage rates. The date, time, and location of each local government's budget hearing are also provided on the notice. This provides property owners the opportunity to attend the hearings and comment on the millage rates before approval. ii. Department of Revenue - The Department verifies that the information supplied to property owners is accurate and in compliance with Florida Truth-in-Millage requirements. d. Appeals Process i. Value Adjustment Boards - Each county has a five-member value adjustment board, which hears and rules on challenges to a property's assessment, classification, or exemptions. The value adjustment board is independent from the property appraiser and tax collector. Value adjustment boards cannot change the millage, or property tax, rates adopted by local governments. ii. Department of Revenue -The Department provides annual training to value adjustment boards. The Department also issues mandatory procedures and forms in order to promote fair, impartial, and uniform hearings for all taxpayers. e. Billing and Payment i. Tax Collectors - Following the adoption of millage rates by local governments, county tax collectors send annual property tax bills, usually in late October or early November. Full payment is due by the following March 31. Discounts of up to four percent are given for early payment. ii. Department of Revenue - The Department provides training and certification to tax collectors and their staff in order to promote uniform and cost-effective tax collection practices. The Department also reviews and approves the annual budgets of most tax collectors. Pnnc 1 of '2 f. Collections and Refunds i. Tax Collectors - If a property tax bill is not paid by the following March 31, the tax collector sells a tax certificate on that property in order to collect the unpaid taxes. A tax deed may be sold if the property owner has not paid all back taxes, interest, and fees within two years. Tax collectors also process and issue refunds for overpayment of property taxes. ii. Department of Revenue - The Department assists those who have questions about the local property tax process. The Department also reviews property tax refunds of $2,500 or more to verify they were issued in accordance with Florida law. g. Funding of Public Education and Local Services - The tax collector distributes property taxes to the local governments and taxing authorities. Roughly, 50 percent of Florida's public education funding and 30 percent of its local government revenues come from property taxes. 2) Florida Taxpayer Rights concerning value adjustment board procedures are enumerated in Florida Administrative Code Section 12D-9.001, and include: a) The right to be notified of the assessment of each taxable item of property in accordance with the notice provisions set out in Florida Statutes for notices of proposed property taxes; b) The right to request an informal conference with the property appraiser regarding the correctness of the assessment or to petition for administrative or judicial review of property assessments. An informal conference with the property appraiser is not a prerequisite to filing a petition for administrative review or an action for judicial review; c) The right to file a petition on a form provided by the county that is substantially the same as the form prescribed by the department or to file a petition on the form provided by the department for this purpose; d) The right to state on the petition the approximate time anticipated by the taxpayer to present and argue his or her petition before the board; e) The right to authorize another person to file a board petition on the taxpayer's property assessment; f) The right, regardless of whether the petitioner initiates the evidence exchange, to receive from the property appraiser a copy of the current property record card containing information relevant to the computation of the current assessment, with confidential information redacted. This includes the right to receive such property record card when the property appraiser receives the petition from the board clerk, at which time the property appraiser will either send the property record card to the petitioner or notify the petitioner how to obtain it online; g) The right to be sent prior notice of the date for the hearing of the taxpayer's petition by the value adjustment board and the right to the hearing within a reasonable time of the scheduled hearing; h) The right to reschedule a hearing a single time for good cause, as described in this chapter; i) The right to be notified of the date of certification of the county's tax rolls; j) The right to represent himself or herself or to be represented by another person who is authorized by the taxpayer to represent the taxpayer before the board; k) The right, in counties that use special magistrates, to a hearing conducted by a qualified special magistrate appointed and scheduled for hearings in a manner in which the board, board attorney, and board clerk do not consider any assessment reductions recommended by any special magistrate in the current year or in any previous year; I) The right to have evidence presented and considered at a public hearing or at a time when the petitioner has been given reasonable notice; m) The right to have witnesses sworn and to cross-examine the witnesses; n) The right to be issued a timely written decision within 20 calendar days of the last day the board is in session pursuant to Section 194.034, F.S., by the value adjustment board containing findings of fact and conclusions of law and reasons for upholding or overturning the determination of the property appraiser or tax collector; o) The right to advertised notice of all board actions, including appropriate narrative and column descriptions, in brief and nontechnical language; p) The right to bring an action in circuit court to appeal a value adjustment board valuation decision or decision to disapprove a classification, exemption, portability assessment difference transfer, or to deny a tax deferral or to impose a tax penalty; Pnnc ) of Z q) The right to have federal tax information, ad valorem tax returns, social security numbers, all financial records produced by the taxpayer and other confidential taxpayer information, kept confidential; and, r) The right to limiting the property appraiser's access to a taxpayer's records to only those instances in which it is determined that such records are necessary to determine either the classification or the value of taxable non-homestead property. 3) As a property owner: a. You have the right to appeal: i. The property appraiser's assessment of your property's value ii. A denial of your application for an exemption such as homestead, veterans, or senior citizen. iii. A denial of your application for property classification such as agricultural or historic. iv. A denial of your application for tax deferral. v. A determination that a change of ownership under s. 193.155(3), a change of ownership or control under s. 193.1554(5) or s. 193.1555(5), or a qualifying improvement under s. 193.1555(5), has occurred. b. You may do any or all of the following: i. File a petition with your local value adjustment board (VAB). ii. File a lawsuit in circuit court. iii. Ask for an informal conference with your county property appraiser** to discuss your value or application for a property exemption or classification. By having an informal conference, you may be able to settle the issue without going to a hearing or going to court. At this informal conference, you may: 1. Bring any documentation you have that may support a change in your assessment or eligibility for an exemption or property classification. 2. Ask the property appraiser to present facts that support his or her assessment of your property or the denial of an application for an exemption or classification. Having an informal conference with the property appraiser does not extend your deadline to file a petition with the value adjustment board. 4) The VAB is charged with the duty of hearing all petitions filed with the VAB; in Collier County, Special Magistrates are appointed to hold hearings and issue recommendations to the VAB on all petitions not withdrawn or settled. 5) The VAB Clerk handles the administrative functions of the VAB. 6) The VAB Attorney is hired to represent and counsel the VAB with regards to VAB functions and responsibilities. 7) The VAB is comprised of two county commissioners, one school board member, one citizen member appointed by the Board of County Commissioners who owns homestead property in Collier County, and one citizen member appointed by the school board who owns a business occupying commercial space located within the Collier County school district. 8) Other than filing a petition, a taxpayer also has the opportunity to participate in the system by: a. Appearing at a hearing or witnessing hearings (all are public). b. Appearing at VAB meetings (all are public and public comment is permitted during all meetings). c. Participating in rule development and training development handled by the Department of Revenue. This information is provided for general informational purposes only and does not contain all information necessary to fully understand the VAB process. More information may be found online by choosing "Value Adjustment Board" under the "Clerk to the Board" menu option at the Collier County Clerk's website: www.collierclerk.com. Don= '2 of 2 Select Year: 2018 • Go The 2018 Florida Statutes Title XIV Chapter 194 View Entire TAXATION AND ADMINISTRATIVE AND JUDICIAL REVIEW OF PROPERTY Chapter FINANCE TAXES CHAPTER 194 ADMINISTRATIVE AND JUDICIAL REVIEW OF PROPERTY TAXES PART I ADMINISTRATIVE REVIEW ss. 194.011-194.037) PART II JUDICIAL REVIEW ss. 194.171-194.231) PART III ASSESSMENT: PRESUMPTION OF CORRECTNESS ss. 194.301, 194.3015) PART I ADMINISTRATIVE REVIEW 194.011 Assessment notice; objections to assessments. 194.013 Filing fees for petitions; disposition; waiver. 194.014 Partial payment of ad valorem taxes; proceedings before value adjustment board. 194.015 Value adjustment board. 194.032 Hearing purposes; timetable. 194.034 Hearing procedures; rules. 194.035 Special magistrates; property evaluators. 194.036 Appeals. 194.037 Disclosure of tax impact. 194.011 Assessment notice; objections to assessments.— 1) Each taxpayer whose property is subject to real or tangible personal ad valorem taxes shall be notified of the assessment of each taxable item of such property, as provided in s. 200.069. 2) Any taxpayer who objects to the assessment placed on any property taxable to him or her, including the assessment of homestead property at less than just value under s. 193.155(8), may request the property appraiser to informally confer with the taxpayer. Upon receiving the request, the property appraiser, or a member of his or her staff, shall confer with the taxpayer regarding the correctness of the assessment. At this informal conference, the taxpayer shall present those facts considered by the taxpayer to be supportive of the taxpayer's claim for a change in the assessment of the property appraiser. The property appraiser or his or her representative at this conference shall present those facts considered by the property appraiser to be supportive of the correctness of the assessment. However, nothing herein shall be construed to be a prerequisite to administrative or judicial review of property assessments. 3) A petition to the value adjustment board must be in substantially the form prescribed by the department. Notwithstanding s. 195.022, a county officer may not refuse to accept a form provided by the department for this purpose if the taxpayer chooses to use it. A petition to the value adjustment board must be signed by the taxpayer or be accompanied at the time of filing by the taxpayer's written authorization or power of attorney, unless the person filing the petition is listed in s. 194.034(1)(a). A person listed in s. 194.034(1)(a) may file a petition with a value adjustment board without the taxpayer's signature or written authorization by certifying under penalty of perjury that he or she has authorization to file the petition on behalf of the taxpayer. If a taxpayer notifies the value adjustment board that a petition has been filed for the taxpayer's property without his or her consent, the value adjustment board may require the person filing the petition to provide written authorization from the taxpayer authorizing the person to proceed with the appeal before a hearing is held. If the value adjustment board finds that a person listed in s. 194.034(1)(a) willfully and knowingly filed a petition that was not authorized by the taxpayer, the value adjustment board shall require such person to provide the taxpayer's written authorization for representation to the value adjustment board clerk before any petition filed by that person is heard, for 1 year after imposition of such requirement by the value adjustment board. A power of attorney or written authorization is valid for 1 assessment year, and a new power of attorney or written authorization by the taxpayer is required for each subsequent assessment year. A petition shall also describe the property by parcel number and shall be filed as follows: a) The clerk of the value adjustment board and the property appraiser shall have available and shall distribute forms prescribed by the Department of Revenue on which the petition shall be made. Such petition shall be sworn to by the petitioner. b) The completed petition shall be filed with the clerk of the value adjustment board of the county, who shall acknowledge receipt thereof and promptly furnish a copy thereof to the property appraiser. c) The petition shall state the approximate time anticipated by the taxpayer to present and argue his or her petition before the board. d) The petition may be filed, as to valuation issues, at any time during the taxable year on or before the 25th day following the mailing of notice by the property appraiser as provided in subsection (1). With respect to an issue involving the denial of an exemption, an agricultural or high-water recharge classification application, an application for classification as historic property used for commercial or certain nonprofit purposes, or a deferral, the petition must be filed at any time during the taxable year on or before the 30th day following the mailing of the notice by the property appraiser under s. 193.461, s. 193.503, s. 193.625, s. 196.173, or s. 196.193 or notice by the tax collector under s. 197.2425. e) A condominium association, cooperative association, or any homeowners' association as defined in s. 723.075, with approval of its board of administration or directors, may file with the value adjustment board a single joint petition on behalf of any association members who own parcels of property which the property appraiser determines are substantially similar with respect to location, proximity to amenities, number of rooms, living area, and condition. The condominium association, cooperative association, or homeowners' association as defined in s. 723.075 shall provide the unit owners with notice of its intent to petition the value adjustment board and shall provide at least 20 days for a unit owner to elect, in writing, that his or her unit not be included in the petition. f) An owner of contiguous, undeveloped parcels may file with the value adjustment board a single joint petition if the property appraiser determines such parcels are substantially similar in nature. g) An owner of multiple tangible personal property accounts may file with the value adjustment board a single joint petition if the property appraiser determines that the tangible personal property accounts are substantially similar in nature. h) The individual, agent, or legal entity that signs the petition becomes an agent of the taxpayer for the purpose of serving process to obtain personal jurisdiction over the taxpayer for the entire value adjustment board proceedings, including any appeals of a board decision by the property appraiser pursuant to s. 194.036. This paragraph does not authorize the individual, agent, or legal entity to receive or access the taxpayer's confidential information without written authorization from the taxpayer. 4)(a) At least 15 days before the hearing the petitioner shall provide to the property appraiser 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. b) No later than 7 days before the hearing, if the petitioner has provided the information required under paragraph (a), and if requested in writing by the petitioner, the property appraiser shall provide to the petitioner 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. The evidence list must contain the property appraiser's property record card. Failure of the property appraiser to timely comply with the requirements of this paragraph shall result in a rescheduling of the hearing. 5)(a) The department shall by rule prescribe uniform procedures for hearings before the value adjustment board which include requiring: 1. Procedures for the exchange of information and evidence by the property appraiser and the petitioner consistent with s. 194.032. 2. That the value adjustment board hold an organizational meeting for the purpose of making these procedures available to petitioners. b) The department shall develop a uniform policies and procedures manual that shall be used by value adjustment boards, special magistrates, and taxpayers in proceedings before value adjustment boards. The manual shall be made available, at a minimum, on the department's website and on the existing websites of the clerks of circuit courts. 6) The following provisions apply to petitions to the value adjustment board concerning the assessment of homestead property at less than just value under s. 193.155(8): a) If the taxpayer does not agree with the amount of the assessment limitation difference for which the taxpayer qualifies as stated by the property appraiser in the county where the previous homestead property was located, or if the property appraiser in that county has not stated that the taxpayer qualifies to transfer any assessment limitation difference, upon the taxpayer filing a petition to the value adjustment board in the county where the new homestead property is located, the value adjustment board in that county shall, upon receiving the appeal, send a notice to the value adjustment board in the county where the previous homestead was located, which shall reconvene if it has already adjourned. b) Such notice operates as a petition in, and creates an appeal to, the value adjustment board in the county where the previous homestead was located of all issues surrounding the previous assessment differential for the taxpayer involved. However, the taxpayer may not petition to have the just, assessed, or taxable value of the previous homestead changed. c) The value adjustment board in the county where the previous homestead was located shall set the petition for hearing and notify the taxpayer, the property appraiser in the county where the previous homestead was located, the property appraiser in the county where the new homestead is located, and the value adjustment board in that county, and shall hear the appeal. Such appeal shall be heard by an attorney special magistrate if the value adjustment board in the county where the previous homestead was located uses special magistrates. The taxpayer may attend such hearing and present evidence, but need not do so. The value adjustment board in the county where the previous homestead was located shall issue a decision and send a copy of the decision to the value adjustment board in the county where the new homestead is located. d) In hearing the appeal in the county where the new homestead is located, that value adjustment board shall consider the decision of the value adjustment board in the county where the previous homestead was located on the issues pertaining to the previous homestead and on the amount of any assessment reduction for which the taxpayer qualifies. The value adjustment board in the county where the new homestead is located may not hold its hearing until it has received the decision from the value adjustment board in the county where the previous homestead was located. e) In any circuit court proceeding to review the decision of the value adjustment board in the county where the new homestead is located, the court may also review the decision of the value adjustment board in the county where the previous homestead was located. History.-s. 25, ch. 4322, 1895; GS 525; s. 1, ch. 5605, 1907; ss. 23, 66, ch. 5596, 1907; RGS 723, 724; CGL 929, 930; s. 1, ch. 67-415; ss. 1, 2, ch. 69-55; s. 1, ch. 69-140; ss. 21, 35, ch. 69-106; s. 25, ch. 70-243; s. 34, ch. 71-355; s. 11, ch. 73-172; s. 5, ch. 76-133; s. 1, ch. 76- 234; s. 1, ch. 77-102; s. 1, ch. 77-174; s. 2, ch. 78-354; s. 36, ch. 80-274; s. 13, ch. 82-208; ss. 8, 55, 80, ch. 82-226; s. 209, ch. 85-342; s. 1, ch. 86-175; s. 1, ch. 88-146; s. 143, ch. 91-112; s. 1, ch. 92-32; s. 977, ch. 95-147; s. 6, ch. 95-404; s. 4, ch. 96-204; s. 3, ch. 97-117; s. 2, ch. 2002-18; s. 1, ch. 2004-349; s. 7, ch. 2008-173; s. 3, ch. 2008-197; s. 2, ch. 2011-93; s. 54, ch. 2011-151; s. 1, ch. 2015-115; s. 8, ch. 2016-128. Note.-Former s. 193.25. 194.013 Filing fees for petitions; disposition; waiver.- 1) If required by resolution of the value adjustment board, a petition filed pursuant to s. 194.011 shall be accompanied by a filing fee to be paid to the clerk of the value adjustment board in an amount determined by the board not to exceed $15 for each separate parcel of property, real or personal, covered by the petition and subject to appeal. However, such filing fee may not be required with respect to an appeal from the disapproval of homestead exemption under s. 196.151 or from the denial of tax deferral under s. 197.2425. Only a single filing fee shall be charged under this section as to any particular parcel of real property or tangible personal property account despite the existence of multiple issues and hearings pertaining to such parcel or account. For joint petitions filed pursuant to s. 194.011(3)(e), (f), or (g), a single filing fee shall be charged. Such fee shall be calculated as the cost of the special magistrate for the time involved in hearing the joint petition and shall not exceed $5 per parcel of real property or tangible property account. Such fee is to be proportionately paid by affected parcel owners. 2) The value adjustment board shall waive the filing fee with respect to a petition filed by a taxpayer who demonstrates at the time of filing, by an appropriate certificate or other documentation issued by the Department of Children and Families and submitted with the petition, that the petitioner is then an eligible recipient of temporary assistance under chapter 414. 3) All filing fees imposed under this section shall be paid to the clerk of the value adjustment board at the time of filing. If such fees are not paid at that time, the petition shall be deemed invalid and shall be rejected. 4) All filing fees collected by the clerk shall be allocated and utilized to defray, to the extent possible, the costs incurred in connection with the administration and operation of the value adjustment board. History.-s. 19, ch. 83-204; s. 210, ch. 85-342; s. 2, ch. 86-175; s. 4, ch. 86-300; s. 2, ch. 88-146; s. 144, ch. 91-112; s. 55, ch. 96-175; s. 18, ch. 99-8; s. 3, ch. 2000-262; s. 70, ch. 2004-11; s. 55, ch. 2011-151; s. 41, ch. 2014-19; s. 2, ch. 2015-115. 194.014 Partial payment of ad valorem taxes; proceedings before value adjustment board.- 1)(a) A petitioner before the value adjustment board who challenges the assessed value of property must pay all of the non-ad valorem assessments and make a partial payment of at least 75 percent of the ad valorem taxes, less the applicable discount under s. 197.162, before the taxes become delinquent pursuant to s. 197.333. b)1. A petitioner before the value adjustment board who challenges the denial of a classification or exemption, or the assessment based on an argument that the property was not substantially complete as of January 1, must pay all of the non-ad valorem assessments and the amount of the tax which the taxpayer admits in good faith to be owing, less the applicable discount under s. 197.162, before the taxes become delinquent pursuant to s. 197.333. 2. If the value adjustment board determines that the amount of the tax that the taxpayer has admitted to be owing pursuant to this paragraph is grossly disproportionate to the amount of the tax found to be due and that the taxpayer's admission was not made in good faith, the tax collector must collect a penalty at the rate of 10 percent of the deficiency per year from the date the taxes became delinquent pursuant to s. 197.333. c) The value adjustment board must deny the petition by written decision by April 20 if the petitioner fails to make the payment required by this subsection. The clerk, upon issuance of the decision, shall, on a form provided by the Department of Revenue, notify by first-class mail each taxpayer, the property appraiser, and the department of the decision of the board. 2) If the value adjustment board or the property appraiser determines that the petitioner owes ad valorem taxes in excess of the amount paid, the unpaid amount accrues interest at an annual percentage rate equal to the bank prime loan rate on July 1, or the first business day thereafter if July 1 is a Saturday, Sunday, or legal holiday, of the year, beginning on the date the taxes became delinquent pursuant to s. 197.333 until the unpaid amount is paid. If the value adjustment board or the property appraiser determines that a refund is due, the overpaid amount accrues interest at an annual percentage rate equal to the bank prime loan rate on July 1, or the first business day thereafter if July 1 is a Saturday, Sunday, or legal holiday, of the tax year, beginning on the date the taxes became delinquent pursuant to s. 197.333 until a refund is paid. Interest on an overpayment related to a petition shall be funded proportionately by each taxing authority that was overpaid. Interest does not accrue on amounts paid in excess of 100 percent of the current taxes due as provided on the tax notice issued pursuant to s. 197.322. For purposes of this subsection, the term "bank prime loan rate" means the average predominant prime rate quoted by commercial banks to large businesses as published by the Board of Governors of the Federal Reserve System. 3) This section does not apply to petitions for ad valorem tax deferrals pursuant to chapter 197. History.—s. 1, ch. 2011-181; s. 9, ch. 2016-128. 194.015 Value adjustment board.—There is hereby created a value adjustment board for each county, which shall consist of two members of the governing body of the county as elected from the membership of the board of said governing body, one of whom shall be elected chairperson, and one member of the school board as elected from the membership of the school board, and two citizen members, one of whom shall be appointed by the governing body of the county and must own homestead property within the county and one of whom must be appointed by the school board and must own a business occupying commercial space located within the school district. A citizen member may not be a member or an employee of any taxing authority, and may not be a person who represents property owners in any administrative or judicial review of property taxes. The members of the board may be temporarily replaced by other members of the respective boards on appointment by their respective chairpersons. Any three members shall constitute a quorum of the board, except that each quorum must include at least one member of said governing board, at least one member of the school board, and at least one citizen member and no meeting of the board shall take place unless a quorum is present. Members of the board may receive such per diem compensation as is allowed by law for state employees if both bodies elect to allow such compensation. The clerk of the governing body of the county shall be the clerk of the value adjustment board. The board shall appoint private counsel who has practiced law for over 5 years and who shall receive such compensation as may be established by the board. The private counsel may not represent the property appraiser, the tax collector, any taxing authority, or any property owner in any administrative or judicial review of property taxes. No meeting of the board shall take place unless counsel to the board is present. Two-fifths of the expenses of the board shall be borne by the district school board and three-fifths by the district county commission. History.—s. 2, ch. 69-140; s. 1, ch. 69-300; s. 26, ch. 70-243; s. 22, ch. 73-172; s. 5, ch. 74-234; s. 1, ch. 75-77; s. 6, ch. 76-133; s. 2, ch. 76-234; s. 1, ch. 77-69; s. 145, ch. 91-112; s. 978, ch. 95-147; s. 4, ch. 2008-197. 194.032 Hearing purposes; timetable.— 1)(a) The value adjustment board shall meet not earlier than 30 days and not later than 60 days after the mailing of the notice provided in s. 194.011(1); however, no board hearing shall be held before approval of all or any part of the assessment rolls by the Department of Revenue. The board shall meet for the following purposes: 1. Hearing petitions relating to assessments filed pursuant to s. 194.011(3). 2. Hearing complaints relating to homestead exemptions as provided for under s. 196.151. 3. Hearing appeals from exemptions denied, or disputes arising from exemptions granted, upon the filing of exemption applications under s. 196.011. 4. Hearing appeals concerning ad valorem tax deferrals and classifications. 5. Hearing appeals from determinations that a change of ownership under s. 193.155(3), a change of ownership or control under s. 193.1554(5) or s. 193.1555(5), or a qualifying improvement under s. 193.1555(5) has occurred. b) Notwithstanding the provisions of paragraph (a), the value adjustment board may meet prior to the approval of the assessment rolls by the Department of Revenue, but not earlier than July 1, to hear appeals pertaining to the denial by the property appraiser of exemptions, tax abatements under s. 197.318, agricultural and high-water recharge classifications, classifications as historic property used for commercial or certain nonprofit purposes, and deferrals under subparagraphs (a)2., 3., and 4. In such event, however, the board may not certify any assessments under s. 193.122 until the Department of Revenue has approved the assessments in accordance with s. 193.1142 and all hearings have been held with respect to the particular parcel under appeal. c) In no event may a hearing be held pursuant to this subsection relative to valuation issues prior to completion of the hearings required under s. 200.065(2)(c). 2)(a) The clerk of the governing body of the county shall prepare a schedule of appearances before the board based on petitions timely filed with him or her. The clerk shall notify each petitioner of the scheduled time of his or her appearance at least 25 calendar days before the day of the scheduled appearance. The notice must indicate whether the petition has been scheduled to be heard at a particular time or during a block of time. If the petition has been scheduled to be heard within a block of time, the beginning and ending of that block of time must be indicated on the notice; however, as provided in paragraph (b), a petitioner may not be required to wait for more than a reasonable time, not to exceed 2 hours, after the beginning of the block of time. The property appraiser must provide a copy of the property record card containing information relevant to the computation of the current assessment, with confidential information redacted, to the petitioner upon receipt of the petition from the clerk regardless of whether the petitioner initiates evidence exchange, unless the property record card is available online from the property appraiser, in which case the property appraiser must notify the petitioner that the property record card is available online. The petitioner and the property appraiser may each reschedule the hearing a single time for good cause. As used in this paragraph, the term "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. If the hearing is rescheduled by the petitioner or the property appraiser, the clerk shall notify the petitioner of the rescheduled time of his or her appearance at least 15 calendar days before the day of the rescheduled appearance, unless this notice is waived by both parties. b) A petitioner may not be required to wait for more than a reasonable time, not to exceed 2 hours, after the scheduled time for the hearing to commence. If the hearing is not commenced within that time, the petitioner may inform the chairperson of the meeting that he or she intends to leave. If the petitioner leaves, the clerk shall reschedule the hearing, and the rescheduling is not considered to be a request to reschedule as provided in paragraph (a). c) Failure on three occasions with respect to any single tax year to convene at the scheduled time of meetings of the board is grounds for removal from office by the Governor for neglect of duties. 3) The board shall remain in session from day to day until all petitions, complaints, appeals, and disputes are heard. If all or any part of an assessment roll has been disapproved by the department pursuant to s. 193.1142, the board shall reconvene to hear petitions, complaints, or appeals and disputes filed upon the finally approved roll or part of a roll. History.-s. 4, ch. 69-140; ss. 21, 35, ch. 69-106; s. 27, ch. 70-243; s. 12, ch. 73-172; s. 6, ch. 74-234; s. 7, ch. 76-133; s. 3, ch. 76-234; s. 1, ch. 77-174; s. 13, ch. 77-301; ss. 1, 9, 37, ch. 80-274; s. 5, ch. 81-308; ss. 14, 16, ch. 82-208; ss. 9, 11, 23, 26, 80, ch. 82-226; ss. 20, 21, 22, 23, 24, 25, ch. 83-204; s. 146, ch. 91-112; s. 979, ch. 95-147; s. 5, ch. 96-204; s. 4, ch. 97-117; s. 2, ch. 98-52; s. 3, ch. 2002-18; s. 2, ch. 2004-349; s. 11, ch. 2012-193; s. 8, ch. 2013-109; s. 10, ch. 2016-128; s. 14, ch. 2018-118. 194.034 Hearing procedures; rules.- 1)(a) Petitioners before the board may be represented by an employee of the taxpayer or an affiliated entity, an attorney who is a member of The Florida Bar, a real estate appraiser licensed under chapter 475, a real estate broker licensed under chapter 475, or a certified public accountant licensed under chapter 473, retained by the taxpayer. Such person may present testimony and other evidence. b) A petitioner before the board may also be represented by a person with a power of attorney to act on the taxpayer's behalf. Such person may present testimony and other evidence. The power of attorney must conform to the requirements of part II of chapter 709, is valid only to represent a single petitioner in a single assessment year, and must identify the parcels for which the taxpayer has granted the person the authority to represent the taxpayer. The Department of Revenue shall adopt a form that meets the requirements of this paragraph. However, a petitioner is not required to use the department's form to grant the power of attorney. c) A petitioner before the board may also be represented by a person with written authorization to act on the taxpayer's behalf, for which such person receives no compensation. Such person may present testimony and other evidence. The written authorization is valid only to represent a single petitioner in a single assessment year and must identify the parcels for which the taxpayer authorizes the person to represent the taxpayer. The Department of Revenue shall adopt a form that meets the requirements of this paragraph. However, a petitioner is not required to use the department's form to grant the authorization. d) The property appraiser or his or her authorized representatives may be represented by an attorney in defending the property appraiser's assessment or opposing an exemption and may present testimony and other evidence. e) The property appraiser, each petitioner, and all witnesses shall be required, upon the request of either party, to testify under oath as administered by the chair of the board. Hearings shall be conducted in the manner prescribed by rules of the department, which rules shall include the right of cross-examination of any witness. f) Nothing herein shall preclude an aggrieved taxpayer from contesting his or her assessment in the manner provided by s. 194.171, regardless of whether he or she has initiated an action pursuant to s. 194.011. g) The rules shall provide that no evidence shall be considered by the board except when presented during the time scheduled for the petitioner's hearing or at a time when the petitioner has been given reasonable notice; that a verbatim record of the proceedings shall be made, and proof of any documentary evidence presented shall be preserved and made available to the Department of Revenue, if requested; and that further judicial proceedings shall be as provided in s. 194.036. h) Notwithstanding the provisions of this subsection, a petitioner may not present for consideration, and a board or special magistrate may not accept for consideration, testimony or other evidentiary materials that were requested of the petitioner in writing by the property appraiser of which the petitioner had knowledge but denied to the property appraiser. i) Chapter 120 does not apply to hearings of the value adjustment board. j) An assessment may not be contested unless a return as required by s. 193.052 was timely filed. For purposes of this paragraph, the term "timely filed" means filed by the deadline established in s. 193.062 or before the expiration of any extension granted under s. 193.063. If notice is mailed pursuant to s. 193.073(1)(a), a complete return must be submitted under s. 193.073(1)(a) for the assessment to be contested. 2) In each case, except if the complaint is withdrawn by the petitioner or if the complaint is acknowledged as correct by the property appraiser, the value adjustment board shall render a written decision. All such decisions shall be issued within 20 calendar days after the last day the board is in session under s. 194.032. The decision of the board must contain findings of fact and conclusions of law and must include reasons for upholding or overturning the determination of the property appraiser. Findings of fact must be based on admitted evidence or a lack thereof. If a special magistrate has been appointed, the recommendations of the special magistrate shall be considered by the board. The clerk, upon issuance of a decision, shall, on a form provided by the Department of Revenue, notify each taxpayer and the property appraiser of the decision of the board. This notification shall be by first-class mail or by electronic means if selected by the taxpayer on the originally filed petition. If requested by the Department of Revenue, the clerk shall provide to the department a copy of the decision or information relating to the tax impact of the findings and results of the board as described in s. 194.037 in the manner and form requested. 3) Appearance before an advisory board or agency created by the county may not be required as a prerequisite condition to appearing before the value adjustment board. 4) A condominium homeowners' association may appear before the board to present testimony and evidence regarding the assessment of condominium units which the association represents. Such testimony and evidence shall be considered by the board with respect to hearing petitions filed by individual condominium unit owners, unless the owner requests otherwise. 5) For the purposes of review of a petition, the board may consider assessments among comparable properties within homogeneous areas or neighborhoods. 6) For purposes of hearing joint petitions filed pursuant to s. 194.011(3)(e), each included parcel shall be considered by the board as a separate petition. Such separate petitions shall be heard consecutively by the board. If a special magistrate is appointed, such separate petitions shall all be assigned to the same special magistrate. History.—s. 21, ch. 83-204; s. 12, ch. 83-216; s. 3, ch. 86-175; s. 147, ch. 91-112; s. 2, ch. 92-32; s. 980, ch. 95-147; s. 71, ch. 2004-11; s. 2, ch. 2011-181; s. 12, ch. 2012-193; s. 4, ch. 2013-192; s. 11, ch. 2016-128. 194.035 Special magistrates; property evaluators.— 1) In counties having a population of more than 75,000, the board shall appoint special magistrates for the purpose of taking testimony and making recommendations to the board, which recommendations the board may act upon without further hearing. These special magistrates may not be elected or appointed officials or employees of the county but shall be selected from a list of those qualified individuals who are willing to serve as special magistrates. Employees and elected or appointed officials of a taxing jurisdiction or of the state may not serve as special magistrates. The clerk of the board shall annually notify such individuals or their professional associations to make known to them that opportunities to serve as special magistrates exist. The Department of Revenue shall provide a list of qualified special magistrates to any county with a population of 75,000 or less. Subject to appropriation, the department shall reimburse counties with a population of 75,000 or less for payments made to special magistrates appointed for the purpose of taking testimony and making recommendations to the value adjustment board pursuant to this section. The department shall establish a reasonable range for payments per case to special magistrates based on such payments in other counties. Requests for reimbursement of payments outside this range shall be justified by the county. If the total of all requests for reimbursement in any year exceeds the amount available pursuant to this section, payments to all counties shall be prorated accordingly. If a county having a population less than 75,000 does not appoint a special magistrate to hear each petition, the person or persons designated to hear petitions before the value adjustment board or the attorney appointed to advise the value adjustment board shall attend the training provided pursuant to subsection (3), regardless of whether the person would otherwise be required to attend, but shall not be required to pay the tuition fee specified in subsection (3). A special magistrate appointed to hear issues of exemptions, classifications, and determinations that a change of ownership, a change of ownership or control, or a qualifying improvement has occurred shall be a member of The Florida Bar with no less than 5 years' experience in the area of ad valorem taxation. A special magistrate appointed to hear issues regarding the valuation of real estate shall be a state certified real estate appraiser with not less than 5 years' experience in real property valuation. A special magistrate appointed to hear issues regarding the valuation of tangible personal property shall be a designated member of a nationally recognized appraiser's organization with not less than 5 years' experience in tangible personal property valuation. A special magistrate need not be a resident of the county in which he or she serves. A special magistrate may not represent a person before the board in any tax year during which he or she has served that board as a special magistrate. Before appointing a special magistrate, a value adjustment board shall verify the special magistrate's qualifications. The value adjustment board shall ensure that the selection of special magistrates is based solely upon the experience and qualifications of the special magistrate and is not influenced by the property appraiser. The special magistrate shall accurately and completely preserve all testimony and, in making recommendations to the value adjustment board, shall include proposed findings of fact, conclusions of law, and reasons for upholding or overturning the determination of the property appraiser. The expense of hearings before magistrates and any compensation of special magistrates shall be borne three-fifths by the board of county commissioners and two- fifths by the school board. When appointing special magistrates or when scheduling special magistrates for specific hearings, the board, the board attorney, and the board clerk may not consider the dollar amount or percentage of any assessment reductions recommended by any special magistrate in the current year or in any previous year. 2) The value adjustment board of each county may employ qualified property appraisers or evaluators to appear before the value adjustment board at that meeting of the board which is held for the purpose of hearing complaints. Such property appraisers or evaluators shall present testimony as to the just value of any property the value of which is contested before the board and shall submit to examination by the board, the taxpayer, and the property appraiser. 3) The department shall provide and conduct training for special magistrates at least once each state fiscal year in at least five locations throughout the state. Such training shall emphasize the department's standard measures of value, including the guidelines for real and tangible personal property. Notwithstanding subsection (1), a person who has 3 years of relevant experience and who has completed the training provided by the department under this subsection may be appointed as a special magistrate. The training shall be open to the public. The department shall charge tuition fees to any person attending this training in an amount sufficient to fund the department's costs to conduct all aspects of the training. The department shall deposit the fees collected into the Certification Program Trust Fund pursuant to s. 195.002(2). History.—s. 22, ch. 83-204; s. 148, ch. 91-112; s. 981, ch. 95-147; s. 4, ch. 2002-18; s. 72, ch. 2004-11; s. 5, ch. 2008-197; s. 12, ch. 2016-128. 194.036 Appeals.—Appeals of the decisions of the board shall be as follows: 1) If the property appraiser disagrees with the decision of the board, he or she may appeal the decision to the circuit court if one or more of the following criteria are met: a) The property appraiser determines and affirmatively asserts in any legal proceeding that there is a specific constitutional or statutory violation, or a specific violation of administrative rules, in the decision of the board, except that nothing herein shall authorize the property appraiser to institute any suit to challenge the validity of any portion of the constitution or of any duly enacted legislative act of this state; b) There is a variance from the property appraiser's assessed value in excess of the following: 15 percent variance from any assessment of $50,000 or less; 10 percent variance from any assessment in excess of $50,000 but not in excess of $500,000; 7.5 percent variance from any assessment in excess of $500,000 but not in excess of $1 million; or 5 percent variance from any assessment in excess of $1 million; or c) There is an assertion by the property appraiser to the Department of Revenue that there exists a consistent and continuous violation of the intent of the law or administrative rules by the value adjustment board in its decisions. The property appraiser shall notify the department of those portions of the tax roll for which the assertion is made. The department shall thereupon notify the clerk of the board who shall, within 15 days of the notification by the department, send the written decisions of the board to the department. Within 30 days of the receipt of the decisions by the department, the department shall notify the property appraiser of its decision relative to further judicial proceedings. If the department finds upon investigation that a consistent and continuous violation of the intent of the law or administrative rules by the board has occurred, it shall so inform the property appraiser, who may thereupon bring suit in circuit court against the value adjustment board for injunctive relief to prohibit continuation of the violation of the law or administrative rules and for a mandatory injunction to restore the tax roll to its just value in such amount as determined by judicial proceeding. However, when a final judicial decision is rendered as a result of an appeal filed pursuant to this paragraph which alters or changes an assessment of a parcel of property of any taxpayer not a party to such procedure, such taxpayer shall have 60 days from the date of the final judicial decision to file an action to contest such altered or changed assessment pursuant to s. 194.171(1), and the provisions of s. 194.171(2) shall not bar such action. 2) Any taxpayer may bring an action to contest a tax assessment pursuant to s. 194.171. 3) The circuit court proceeding shall be de novo, and the burden of proof shall be upon the party initiating the action. History.—s. 23, ch. 83-204; s. 149, ch. 91-112; s. 982, ch. 95-147. 194.037 Disclosure of tax impact.— 1) After hearing all petitions, complaints, appeals, and disputes, the clerk shall make public notice of the findings and results of the board in at least a quarter-page size advertisement of a standard size or tabloid size newspaper, and the headline shall be in a type no smaller than 18 point. The advertisement shall not be placed in that portion of the newspaper where legal notices and classified advertisements appear. The advertisement shall be published in a newspaper of general paid circulation in the county. The newspaper selected shall be one of general interest and readership in the community, and not one of limited subject matter, pursuant to chapter 50. The headline shall read: TAX IMPACT OF VALUE ADJUSTMENT BOARD. The public notice shall list the members of the value adjustment board and the taxing authorities to which they are elected. The form shall show, in columnar form, for each of the property classes listed under subsection (2), the following information, with appropriate column totals: a) In the first column, the number of parcels for which the board granted exemptions that had been denied or that had not been acted upon by the property appraiser. b) In the second column, the number of parcels for which petitions were filed concerning a property tax exemption. c) In the third column, the number of parcels for which the board considered the petition and reduced the assessment from that made by the property appraiser on the initial assessment roll. d) In the fourth column, the number of parcels for which petitions were filed but not considered by the board because such petitions were withdrawn or settled prior to the board's consideration. e) In the fifth column, the number of parcels for which petitions were filed requesting a change in assessed value, including requested changes in assessment classification. f) In the sixth column, the net change in taxable value from the assessor's initial roll which results from board decisions. g) In the seventh column, the net shift in taxes to parcels not granted relief by the board. The shift shall be computed as the amount shown in column 6 multiplied by the applicable millage rates adopted by the taxing authorities in hearings held pursuant to s. 200.065(2)(d) or adopted by vote of the electors pursuant to s. 9(b) or s. 12, Art. VII of the State Constitution, but without adjustment as authorized pursuant to s. 200.065(6). If for any taxing authority the hearing has not been completed at the time the notice required herein is prepared, the millage rate used shall be that adopted in the hearing held pursuant to s. 200.065(2)(c). 2) There must be a line entry in each of the columns described in subsection (1), for each of the following property classes: a) Improved residential property, which must be identified as "Residential." b) Improved commercial property, which must be identified as "Commercial." c) Improved industrial property, utility property, leasehold interests, subsurface rights, and other property not properly attributable to other classes listed in this section, which must be identified as "Industrial and Misc." d) Agricultural property, which must be identified as "Agricultural." e) High-water recharge property, which must be identified as "High-Water Recharge." f) Historic property used for commercial or certain nonprofit purposes, which shall be identified as "Historic Commercial or Nonprofit." g) Tangible personal property, which must be identified as "Business Machinery and Equipment." h) Vacant land and nonagricultural acreage, which must be identified as "Vacant Lots and Acreage." 3) The form of the notice, including appropriate narrative and column descriptions, shall be prescribed by department rule and shall be brief and nontechnical to minimize confusion for the average taxpayer. History.—s. 24, ch. 83-204; s. 150, ch. 91-112; s. 6, ch. 96-204; s. 5, ch. 97-117; s. 6, ch. 2007-321; s. 6, ch. 2008-197. PART II JUDICIAL REVIEW 194.171 Circuit court to have original jurisdiction in tax cases. 194.181 Parties to a tax suit. 194.192 Costs; interest on unpaid taxes; penalty. 194.211 Injunction against tax sales. 194.231 Parties in suits relating to distribution, etc., of funds to counties, etc. 194.171 Circuit court to have original jurisdiction in tax cases.— 1) The circuit courts have original jurisdiction at law of all matters relating to property taxation. Venue is in the county where the property is located, except that venue shall be in Leon County when the property is assessed pursuant to s. 193.085(4). 2) No action shall be brought to contest a tax assessment after 60 days from the date the assessment being contested is certified for collection under s. 193.122(2), or after 60 days from the date a decision is rendered concerning such assessment by the value adjustment board if a petition contesting the assessment had not received final action by the value adjustment board prior to extension of the roll under s. 197.323. 3) Before an action to contest a tax assessment may be brought, the taxpayer shall pay to the collector not less than the amount of the tax which the taxpayer admits in good faith to be owing. The collector shall issue a receipt for the payment, and the receipt shall be filed with the complaint. Notwithstanding the provisions of chapter 197, payment of the taxes the taxpayer admits to be due and owing and the timely filing of an action pursuant to this section shall suspend all procedures for the collection of taxes prior to final disposition of the action. 4) Payment of a tax shall not be deemed an admission that the tax was due and shall not prejudice the right to bring a timely action as provided in subsection (2) to challenge such tax and seek a refund. 5) No action to contest a tax assessment may be maintained, and any such action shall be dismissed, unless all taxes on the property assessed in years after the action is brought, which the taxpayer in good faith admits to be owing, are paid before they become delinquent. 6) The requirements of subsections (2), (3), and (5) are jurisdictional. No court shall have jurisdiction in such cases until after the requirements of both subsections (2) and (3) have been met. A court shall lose jurisdiction of a case when the taxpayer has failed to comply with the requirements of subsection (5). History.—s. 1, ch. 8586, 1921; CGL 1038; s. 2, ch. 29737, 1955; s. 1, ch. 67-538; ss. 1, 2, ch. 69-55; s. 8, ch. 69-102; s. 6, ch. 69-140; ss. 30, 31, ch. 70-243; s. 1, ch. 72-239; s. 6, ch. 74-234; s. 17, ch. 82-226; s. 7, ch. 83-204; s. 56, ch. 83-217; s. 211, ch. 85-342; s. 3, ch. 88- 146; s. 151, ch. 91-112; s. 32, ch. 94-353; s. 1470, ch. 95-147. Note.—Former ss. 192.21, 194.151, 196.01. 194.181 Parties to a tax suit.— 1) The plaintiff in any tax suit shall be: a) The taxpayer or other person contesting the assessment of any tax, the payment of which he or she is responsible for under a statute or a person who is responsible for the entire tax payment pursuant to a contract and has the written consent of the property owner, or the condominium association, cooperative association, or homeowners' association as defined in s. 723.075 which operates the units subject to the assessment; or b) The property appraiser pursuant to s. 194.036. 2) In any case brought by the taxpayer or association contesting the assessment of any property, the county property appraiser shall be party defendant. In any case brought by the property appraiser pursuant to s. 194.036(1)(a) or (b), the taxpayer shall be party defendant. In any case brought by the property appraiser pursuant to s. 194.036(1)(c), the value adjustment board shall be party defendant. 3) In any suit involving the collection of any tax on property, as well as questions relating to tax certificates or applications for tax deeds, the tax collector charged under the law with collecting such tax shall be the defendant. 4) In any suit involving a tax other than an ad valorem tax on property, the tax collector charged under the law with collecting such tax shall be defendant. However, this section does not apply in any instance wherein general law provides for some other person to be the party defendant. 5) In any suit in which the assessment of any tax, or the collection of any tax, tax certificate, or tax deed is contested on the ground that it is contrary to the State Constitution, the official of the state government responsible for overall supervision of the assessment and collection of such tax shall be made a party defendant of such suit. Any such suit shall be brought in that county having venue under s. 194.171 or, when that section is inapplicable, in the Circuit Court of Leon County, and the attorney for the defendant county officer shall upon request represent the state official in any such suit or proceeding, for which he or she shall receive no additional compensation. 6) In any suit in which the validity of any statute or regulation found in, or issued pursuant to, chapters 192- 197, inclusive, is contested, the public officer affected may be a party plaintiff. History.-s. 3,ch. 8586, 1921; CGL 1040; ss. 1, 2, ch. 69-55; s. 7, ch. 69-140; s. 32, ch. 70-243; s. 1, ch. 73-74; s. 9, ch. 76-133; s. 4, ch. 76-234; s. 1, ch. 77-174; s. 27, ch. 83-204; s. 4, ch. 88-146; s. 152, ch. 91-112; s. 983, ch. 95-147; s. 7, ch. 2004-349. Note.-Former s. 196.03. 194.192 Costs; interest on unpaid taxes; penalty.- 1) In any suit involving the assessment or collection of any tax, the court shall assess all costs. 2) If the court finds that the amount of tax owed by the taxpayer is greater than the amount the taxpayer has in good faith admitted and paid, it shall enter judgment against the taxpayer for the deficiency and for interest on the deficiency at the rate of 12 percent per year from the date the tax became delinquent. If it finds that the amount of tax which the taxpayer has admitted to be owing is grossly disproportionate to the amount of tax found to be due and that the taxpayer's admission was not made in good faith, the court shall also assess a penalty at the rate of 10 percent of the deficiency per year from the date the tax became delinquent. History.-s. 8, ch. 69-140; s. 33, ch. 70-243; s. 35, ch. 71-355; s. 2, ch. 72-239; s. 18, ch. 82-226; s. 4, ch. 96-397. 194.211 Injunction against tax sales.-In any tax suit, the court may issue injunctions to restrain the sale of real or personal property for any tax which shall appear to be contrary to law or equity, and in no case shall any complaint be dismissed because the tax assessment complained of, or the injunction asked for, involves personal property only. History.-s. 2, ch. 8586, 1921; CGL 1039; ss. 1, 2, ch. 69-55; s. 34, ch. 70-243. Note.-Former s. 196.02. 194.231 Parties in suits relating to distribution, etc., of funds to counties, etc.- 1) No court shall hereafter enter any interlocutory or final order, decree, or judgment in any case involving the validity or constitutionality of any law relating to the distribution, apportionment, or allocation of any state excise or other taxes equally to the several counties in this state under such law, until it shall be made to appear of record in the case that the party to the cause seeking such order, decree, or judgment has duly served upon the chairperson of the board of county commissioners or the chairperson of the school board of each of the counties of this state or upon both such chairpersons of said boards, depending upon whether one or both of said boards has an interest in the subject matter, written notice of the pendency of the case and thereafter of all hearings of all applications or motions for such orders, decrees of judgments in such cases, at least 5 days before all hearings. 2) Such notice shall state the time, place and date of each such hearing and adjournments thereof, and shall be accompanied by copy of the complaint and petition, motion or application for any such order, decree, or judgment and the exhibits thereto attached, if any; and upon such service such boards of such counties having an interest in the subject matter of the case shall forthwith be and become parties to the cause, and shall be by order of the court properly aligned as parties plaintiff or defendant. History.-s. 1, ch. 19029, 1939; CGL 1940 Supp. 1279(110-f); s. 2, ch. 29737, 1955; ss. 1, 2, ch. 69-55; s. 1, ch. 69-300; s. 984, ch. 95- 147. Note.-Former s. 196.13. PART III ASSESSMENT: PRESUMPTION OF CORRECTNESS 194.301 Challenge to ad valorem tax assessment. 194.3015 Burden of proof. 194.301 Challenge to ad valorem tax assessment.- 1) In any administrative or judicial action in which a taxpayer challenges 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 s. 193.011, any other applicable statutory requirements relating to classified use values or assessment caps, and professionally accepted appraisal practices, including mass appraisal standards, if appropriate. However, a taxpayer who challenges an assessment is entitled to a determination by the value adjustment board or court of the appropriateness of the appraisal methodology used in making the assessment. The value of property must be determined by an appraisal methodology that complies with the criteria of s. 193.011 and professionally accepted appraisal practices. The provisions of this subsection preempt any prior case law that is inconsistent with this subsection. 2) In an administrative or judicial action in which an ad valorem tax assessment is challenged, the burden of proof is on the party initiating the challenge. a) 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: 1. Does not represent the just value of the property after taking into account any applicable limits on annual increases in the value of the property; 2. Does not represent the classified use value or fractional value of the property if the property is required to be assessed based on its character or use; or 3. 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. b) If the party challenging the assessment satisfies the requirements of paragraph (a), the presumption provided in subsection (1) is overcome, and the value adjustment board or the court shall establish the assessment if there is competent, substantial evidence of value in the record which cumulatively meets the criteria of s. 193.011 and professionally accepted appraisal practices. If the record lacks such evidence, the matter must be remanded to the property appraiser with appropriate directions from the value adjustment board or the court, and the property appraiser must comply with those directions. c) If the revised assessment following remand is challenged, the procedures described in this section apply. d) 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. History.—s. 1, ch. 97-85; s. 1, ch. 2009-121. 194.3015 Burden of proof.— 1) It is the express intent of the Legislature that a taxpayer shall never have the burden of proving that the property appraiser's assessment is not supported by any reasonable hypothesis of a legal assessment. All cases establishing the every-reasonable-hypothesis standard were expressly rejected by the Legislature on the adoption of chapter 97-85, Laws of Florida. It is the further intent of the Legislature that any cases published since 1997 citing the every-reasonable-hypothesis standard are expressly rejected to the extent that they are interpretative of legislative intent. 2) This section is intended to clarify existing law and apply retroactively. History.—s. 2, ch. 2009-121. Copyright © 1995-2018 The Florida Legislature • Privacy Statement • Contact Us If You Disagree with the Value of Your Property As a property owner, you have the right to appeal: The property appraiser's assessment of your property's value. A denial of your application for an exemption, such as homestead, veterans, or senior citizen. A denial of your application for property classification, such as agricultural or historic. A denial of your application for tax deferral. A determination that a change of ownership, a change of ownership or control, or a qualifying improvement has occurred. If you disagree with the property appraiser's assessment,you can discuss the assessment with the property appraiser's office,file a petition with the county value adjustment board (VAB)to appeal the property appraiser's assessment, or both. You can also file a lawsuit in circuit court to challenge the property appraiser's assessment or the VAB's decision. You must file within 60 days of the date of the VAB's decision or the property appraiser's certification of the tax roll, whichever is later. Please note that the options below are taxpayer rights authorized by section 194.011(2), F.S., and none of the options is a prerequisite for the others. Learn more about Florida's property tax process, important dates, how to calculate your property tax, and other helpful information on the Department's Property Tax Information for Taxpayers webpage. You may appeal through any or all of the following: Informal Conference with Your Property Appraiser You have the right to an informal conference with your property appraiser to discuss your property's value or your application for an exemption or classification. By having an informal conference,you may be able to settle the issue without going to a hearing or going to court.At this informal conference,you may: Bring any documentation you have that may support a change in your assessment or eligibility for an exemption or property classification. Ask the property appraiser to present facts that support his or her assessment of your property or the denial of an application for an exemption or classification. Having an informal conference with the property appraiser does not extend your deadline to file a petition with the value adjustment board. nit s ce o F e e v a ate.*a S e.' aka {' x s ss r If you petition the VAB,you must still pay all your non-ad valorem assessments and the required portion of your ad valorem taxes before they become delinquent, usually on April 1. See the Value Adjustment Board page for additional information. Many counties have electronic applications. Most counties have posted appeal forms on their VAB websites, or you can contact your county's clerk of court. Submit all forms to the local VAB clerk. Do not send petition forms to the Florida Department of Revenue. Petition forms are also posted on our taxpayer form site. Please use the guide below for more information. Document Description Format Informational Guide for Petitions to the Value Adjustment PT-101 Board PDF(447 KB) Lawsuit in Court You may file a lawsuit in circuit court to challenge the property appraiser's assessment or denial of an exemption or classification.You are not required to participate in an informal conference with the property appraiser or file a petition with the value adjustment board before filing a lawsuit. Even if you do meet with the property appraiser or file a petition with the value adjustment board,you can still file a lawsuit.You must file within 60 days of the date of a VAB decision or the property appraiser's certification of the tax roll,whichever is later.You must make a good faith payment of the amount you admit to owing to the tax collector before contesting a tax assessment in circuit court. 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" n B P S iryi i. 0 `,, ( 0.— P `°' O T a- ate, " o w g F p o R 1 fn 12 ra O O T < < c ie o a ro Q X 5 0 ° ani ' M 4 m a f `` o ° w ° a d O O' C G9 d is ^ S b "! y ro y g: fa m 1 n r- Z O o o y c = = N o R o : A G"' rb O " C rr 9 O .. p y , b X O 2 0. O y O 7 . Oi to O 5- a ° _ ay i ^ '+ cm p m5 V n ° a p0 9P'"' KBmn r- m o o c a 0 ro '' o , 1 R OP ro ` 3ag. 25. 22n N' g.rro,, r25 ° i 6a 0 R c mO • o_ a i : i _ 1 0 not R r°, 2- Q; O n• H 5 p D w 3 ' p y " . • 7..° p a G" rya C. ^ g m1 m 6 '' f,-. 1 ; g2m N . m, o .. 0 ? a Oro = ), A C c o e N , vim, ro . p : E'.,, ti p p o: a co ; l a s ° a ^ 73 ryo v, e. O.".' - N C ,, C O `' r7, ., CS I. O" : S 6 sn ` a in N . di O O. , O r0 3 C- B. m , y; Cr A 1 '"+ ao o. SD 2` m ,..,,— a p ro ' vim, off_+ d co — 1 w " 1. 1 1 2,' Z o p 6 at.3 N , ' I,' rip ro Q c o 9 a ,, e o '° x 6 " - g ° ,.+ m o ax 0Vo c ^ rn to y C H x rnrn a G C m i d O d C . n, no ii c D N °' X ' tD^ fD ° N d l c ° A O H . Oro , 1 i g, < a no Po n o rn w mE. a ap 0+ o B A , G o O B ro 7 z k H O O R' O O. teco m O r ' Q ayGH ro o. m a o' vs C Xi Now c 0 o VI DtPlantat T 4a Rivutut b A rp^ p. x.. aC e O ' tea` qr• , t o g r ] 4r 4 S Q P000 - 1Ng 11Fw p O a i0 . 4: Nis .. s ph 11) M 12111N OhEt fili f T4:"" illj VALUE ADJUSTMENT BOARD CALENDAR Consult the statutory reference before taking action. FLORIDA Property Tax Oversight Most of the dates are deadlines; however, some activities may be completed earlier. Deadlines that fall on a weekend or holiday are extended to the next business day. Dates may vary, depending on the date of an earlier action. Dates to January 1 Appraiser Assessment date for real and tangible personal property. 192.042 I March '1 Taxpayer Apply to property appraiser for exemption, property classification, 196.011(1); and portability. By March 1. 193.052(2); 193.155(8)(h) March 31 Taxpayer Apply to tax collector for tax deferral for last year's taxes. 197.2423(1) By March 31. March 31 Taxpayer If a taxpayer has a pending VAB petition, last day to make partial 194.014(1) payment of last year's taxes. If not paid, petition will be dismissed. April 20 VAB Deny petition of any taxpayer who has not made a required partial 194.014(1)(c) payment. April to Collector Approve or deny all applications for deferrals. By 45 days after 197.2423(6) May application or as soon as practical. Taxpayer After a disapproval notice is mailed, taxpayer has 30 days to file 197.2425 with the VAB to appeal the disapproval of the tax deferral application. May 15 VAB Earliest date to publish a notice of a meeting of the VAB to hear 196.194(2) 1 appeals on exemptions. Not before May 15, but at least two weeks before the meeting. July 1 Appraiser Approve or deny all applications for exemptions, classifications, 196.193(5)(a); and portability. Notify taxpayers in writing of denials of exemption, 196.151; classification, or portability transfer. 193.155(8)(1); 193.461 Taxpayer After denial notice is mailed, taxpayer has 30 days to file with the 194.011(3)(d); VAB to appeal a denial of exemption or classification. 193.461(3)(a) VAB Can begin to hear appeals of denials of exemptions,194.032(1)(b) classifications, or deferrals. July 1 and after. Augus Appraiser Mail notice of proposed taxes (TRIM Notice)to taxpayer. 200.065(2)(b) August,Taxpayer Can request an informal conference with the property appraiser at 194.011 September any time during the year. Often in August or September, after the TRIM notice. Septemb Taxpayer File with the clerk of the VAB for petitions about the value of real or 194.011(3)(d); tangible personal property, portability, or denial for late filing. By 196.011(8); the 25th day after the TRIM notice was mailed. Filing deadline can 193.155(8)(j); be found on the TRIM notice. 193.461(3)(a) I 1 November, VAB Certify each assessment roll on Form DR-488 and attach 193.122(1) December,certificate to each roll. After all hearings have been held. or later VAB For tax bills to be mailed on time, the board of county 193.122(1) commissioners can order the VAB to certify each assessment roll with an initial certificate, Form DR-488P, even if hearings are not I finished. VAB Publish a notice of tax impact, Form DR-529.After all VAB 194.037(1) hearings are completed. Appraiser Make all required extensions and certify tax rolls. After VAB 193.122(1) and (2) certification by Form DR-488 or DR-488P. PT-902020, R.7/16 1 INDIVIDUAL TIMELINES FOR PETITIONS AND HEARINGS Florida Statute At least 25 days VAB Notify petitioner of his or her scheduled time of 194.032(2) before hearing appearance At least ''= nays Taxpayer Give the property appraiser a list and summary of 194.011(4)(a) before hearing evidence and copies of documents to be presented at the hearing. At least days Appraiser Give the petitioner a list and summary of evidence 194.011(4)(b) before hearing and copies of documents to be presented at the hearing, if the petitioner asked in writing. Before the hearing Taxpayer May reschedule the hearing a single time for good 194.032(2) Appraiser cause. HEARING AND DECISION Up to 15 days Taxpayer Can appeal a VAB decision about homestead 196.151 after decision Appraiser exemption or tax deferral to the circuit court of the 197.2425 Collector county. Up to 60 days Taxpayer Can appeal a VAB decision about assessment 193.155(3)(a) after decision Appraiser value and portability denial to the circuit court of the 193.155(8)(1) county. 194.171(2) By after the last VAB Issue a written decision and send the decision to the 194.034(2) day the board is in session petitioner. PT-902020, R.7/16 2 ENROLLED 2019 Legislature CS for CS for CS for SB 248 2019248er 1 2 An act relating to public records; amending s . 3 119 . 071, F. S . ; expanding exemptions from public 4 records requirements for agency personnel information 5 by defining the term "home addresses" for purposes of 6 public records exemptions for personal identifying and 7 location information of certain agency personnel and 8 their family members; exempting personal identifying 9 and location information of active or former civilian 10 personnel employed by a law enforcement agency, and of 11 spouses and children of such personnel, from public 12 records requirements; authorizing certain persons to 13 request the release of exempt information in a 14 specified manner; requiring a custodial agency to 15 release such information upon receipt of such a 16 request; providing for retroactive application; 17 providing for legislative review and repeal of the 18 exemptions; providing statements of public necessity; 19 providing an effective date . 20 21 Be It Enacted by the Legislature of the State of Florida: 22 23 Section 1 . Paragraph (d) of subsection (4) of section 24 119 . 071, Florida Statutes, is amended to read: 25 119 . 071 General exemptions from inspection or copying of 26 public records .- 27 4 ) AGENCY PERSONNEL INFORMATION.- 28 d) 1 . For purposes of this paragraph, the term: 29 a . "Home addresses" means the dwelling location at which an Page 1 of 15 CODING: Words strickcn are deletions; words underlined are additions . ENROLLED 2019 Legislature CS for CS for CS for SB 248 2019248er 30 individual resides and includes the physical address, mailing 31 address, street address, parcel identification number, plot 32 identification number, legal property description, neighborhood 33 name and lot number, GPS coordinates, and any other descriptive 34 property information that may reveal the home address . 35 b. "Telephone numbers" includes home telephone numbers, 36 personal cellular telephone numbers, personal pager telephone 37 numbers, and telephone numbers associated with personal 38 communications devices . 39 2 . a . The home addresses, telephone numbers, dates of birth, 40 and photographs of active or former sworn or civilian law 41 enforcement personnel or of active or former civilian personnel 42 employed by a law enforcement agency, including correctional and 43 correctional probation officers, personnel of the Department of 44 Children and Families whose duties include the investigation of 45 abuse, neglect, exploitation, fraud, theft, or other criminal 46 activities, personnel of the Department of Health whose duties 47 are to support the investigation of child abuse or neglect, and 48 personnel of the Department of Revenue or local governments 49 whose responsibilities include revenue collection and 50 enforcement or child support enforcement; the names, home 51 addresses, telephone numbers, photographs, dates of birth, and 52 places of employment of the spouses and children of such 53 personnel; and the names and locations of schools and day care 54 facilities attended by the children of such personnel are exempt 55 from s . 119 . 07 ( 1) and s . 24 (a) , Art . I of the State 56 Constitution . This sub subparagraph is 3ubjcct to the Opcn 57 Covcrnmcnt Sunact Rcvicw Act in accordancc with s . 119 . 15 and 58 shall Stand rcpcalcd on Octobcr 2, 2022, unlc33 rcvicwcd and Page 2 of 15 CODING: Words 3trickcn are deletions; words underlined are additions . ENROLLED 2019 Legislature CS for CS for CS for SB 248 2019248er 59 saved from repeal through rccnactmcnt by thc Legislature . 60 b . The home addresses, telephone numbers, dates of birth, 61 and photographs of current or former nonsworn investigative 62 personnel of the Department of Financial Services whose duties 63 include the investigation of fraud, theft, workers' compensation 64 coverage requirements and compliance, other related criminal 65 activities, or state regulatory requirement violations; the 66 names, home addresses, telephone numbers, dates of birth, and 67 places of employment of the spouses and children of such 68 personnel; and the names and locations of schools and day care 69 facilities attended by the children of such personnel are exempt 70 from s . 119 . 07 ( 1) and s . 24 (a) , Art. I of the State 71 Constitution . This Sub subparagraph is subject to thc Opcn 72 Covcrnmcnt Sunset Review Act in accordancc with 3 . 119 . 15 and 73 shall stand rcpcalcd on Octobcr 2, 2021, unless reviewed and 74a c — _r-e,;,—cal through rccnactmcnt by thc Legislature . 75 c . The home addresses, telephone numbers, dates of birth, 76 and photographs of current or former nonsworn investigative 77 personnel of the Office of Financial Regulation' s Bureau of 78 Financial Investigations whose duties include the investigation 79 of fraud, theft, other related criminal activities, or state 80 regulatory requirement violations; the names, home addresses, 81 telephone numbers, dates of birth, and places of employment of 82 the spouses and children of such personnel; and the names and 83 locations of schools and day care facilities attended by the 84 children of such personnel are exempt from s . 119 . 07 (1) and s . 85 24 (a) , Art . I of the State Constitution. This Sub subparagraph 86 is subject to thc Opcn Covcrnmcnt Sunset Review Act in 87 accordancc with 3 . 119 . 15 and shall stand rcpcalcd on Octobcr 2, Page 3 of 15 CODING: Words stricken are deletions; words underlined are additions . ENROLLED 2019 Legislature CS for CS for CS for SB 248 2019248er 88 2022, unless rcvicwcd and saved from rcpcal through rccnactmcnt 89 by thc Legislature . 90 d. The home addresses, telephone numbers, dates of birth, 91 and photographs of current or former firefighters certified in 92 compliance with s . 633 . 408; the names, home addresses, telephone 93 numbers, photographs, dates of birth, and places of employment 94 of the spouses and children of such firefighters; and the names 95 and locations of schools and day care facilities attended by the 96 children of such firefighters are exempt from s . 119 . 07 (1) and 97 s . 24 (a) , Art . I of the State Constitution . This sub 98 subparagraph is subject to thc Open Covcrnmcnt Sunset Review Act 99 in accordance with c . 119 . 15, and shall stand repealed on 100 October 2, 2022, unless reviewed and saved from repeal through 101 Legislature . 102 e . The home addresses, dates of birth, and telephone 103 numbers of current or former justices of the Supreme Court, 104 district court of appeal judges, circuit court judges, and 105 county court judges; the names, home addresses, telephone 106 numbers, dates of birth, and places of employment of the spouses 107 and children of current or former justices and judges; and the 108 names and locations of schools and day care facilities attended 109 by the children of current or former justices and judges are 110 exempt from s . 119 . 07 (1) and s . 24 (a) , Art . I of the State 111 Constitution. This sub subparagraph is subject to thc Open 112 Government Sunset Review Act in accordance with c . 119. 15 and 113 shall stand repealed on October 2, 2022, unless reviewed and 114 caved from repeal through reenactment by the Legislature . 115 f. The home addresses, telephone numbers, dates of birth, 116 and photographs of current or former state attorneys, assistant Page 4 of 15 CODING: Words stricken are deletions; words underlined are additions . ENROLLED 2019 Legislature CS for CS for CS for SB 248 2019248er 117 state attorneys, statewide prosecutors, or assistant statewide 118 prosecutors; the names, home addresses, telephone numbers, 119 photographs, dates of birth, and places of employment of the 120 spouses and children of current or former state attorneys, 121 assistant state attorneys, statewide prosecutors, or assistant 122 statewide prosecutors; and the names and locations of schools 123 and day care facilities attended by the children of current or 124 former state attorneys, assistant state attorneys, statewide 125 prosecutors, or assistant statewide prosecutors are exempt from 126 s . 119 . 07 (1) and s . 24 (a) , Art . I of the State Constitution. 127 g. The home addresses, dates of birth, and telephone 128 numbers of general magistrates, special magistrates, judges of 129 compensation claims, administrative law judges of the Division 130 of Administrative Hearings, and child support enforcement 131 hearing officers; the names, home addresses, telephone numbers, 132 dates of birth, and places of employment of the spouses and 133 children of general magistrates, special magistrates, judges of 134 compensation claims, administrative law judges of the Division 135 of Administrative Hearings, and child support enforcement 136 hearing officers; and the names and locations of schools and day 137 care facilities attended by the children of general magistrates, 138 special magistrates, judges of compensation claims, 139 administrative law judges of the Division of Administrative 140 Hearings, and child support enforcement hearing officers are 141 exempt from s . 119 . 07 (1) and s . 24 (a) , Art . I of the State 142 Constitution . This sub Subparagraph is subject to thc Open 143 Government Sunset Review Act in accordance with 3 . 119 . 15 and 144 shall stand repealed on October 2, 2022, unless reviewed and 145cd from repeal through reenactment by thc Legislature . Page 5 of 15 CODING: Words stricken are deletions; words underlined are additions . ENROLLED 2019 Legislature CS for CS for CS for SB 248 2019248er 146 h. The home addresses, telephone numbers, dates of birth, 147 and photographs of current or former human resource, labor 148 relations, or employee relations directors, assistant directors, 149 managers, or assistant managers of any local government agency 150 or water management district whose duties include hiring and 151 firing employees, labor contract negotiation, administration, or 152 other personnel-related duties; the names, home addresses, 153 telephone numbers, dates of birth, and places of employment of 154 the spouses and children of such personnel; and the names and 155 locations of schools and day care facilities attended by the 156 children of such personnel are exempt from s . 119 . 07 ( 1) and s . 157 24 (a) , Art . I of the State Constitution. 158 i . The home addresses, telephone numbers, dates of birth, 159 and photographs of current or former code enforcement officers; 160 the names, home addresses, telephone numbers, dates of birth, 161 and places of employment of the spouses and children of such 162 personnel; and the names and locations of schools and day care 163 facilities attended by the children of such personnel are exempt 164 from s . 119 . 07 (1) and s . 24 (a) , Art . I of the State 165 Constitution . 166 j . The home addresses, telephone numbers, places of 167 employment, dates of birth, and photographs of current or former 168 guardians ad litem, as defined in s . 39 . 820; the names, home 169 addresses, telephone numbers, dates of birth, and places of 170 employment of the spouses and children of such persons; and the 171 names and locations of schools and day care facilities attended 172 by the children of such persons are exempt from s . 119 . 07 (1) and 173 s . 24 (a) , Art. I of the State Constitution . This Sub 174 subparagraph is subjcct to the Opcn Covcrnmcnt Sunact Rcvicw Act Page 6 of 15 CODING: Words strickcn are deletions; words underlined are additions . ENROLLED 2019 Legislature CS for CS for CS for SB 248 2019248er 175 in accordance with 3 . 119 . 15 and shall stand rcpcalcd on October 176 2, 2022, unless reviewed and saved from repeal through 177 rccnactmcnt by the Legislature . 178 k. The home addresses, telephone numbers, dates of birth, 179 and photographs of current or former juvenile probation 180 officers, juvenile probation supervisors, detention 181 superintendents, assistant detention superintendents, juvenile 182 justice detention officers I and II, juvenile justice detention 183 officer supervisors, juvenile justice residential officers, 184 juvenile justice residential officer supervisors I and II, 185 juvenile justice counselors, juvenile justice counselor 186 supervisors, human services counselor administrators, senior 187 human services counselor administrators, rehabilitation 188 therapists, and social services counselors of the Department of 189 Juvenile Justice; the names, home addresses, telephone numbers, 190 dates of birth, and places of employment of spouses and children 191 of such personnel; and the names and locations of schools and 192 day care facilities attended by the children of such personnel 193 are exempt from s . 119 . 07 (1) and s . 24 (a) , Art . I of the State 194 Constitution . 195 1 . The home addresses, telephone numbers, dates of birth, 196 and photographs of current or former public defenders, assistant 197 public defenders, criminal conflict and civil regional counsel, 198 and assistant criminal conflict and civil regional counsel; the 199 names, home addresses, telephone numbers, dates of birth, and 200 places of employment of the spouses and children of current or 201 former public defenders, assistant public defenders, criminal 202 conflict and civil regional counsel, and assistant criminal 203 conflict and civil regional counsel; and the names and locations Page 7 of 15 CODING: Words stricken are deletions; words underlined are additions . ENROLLED 2019 Legislature CS for CS for CS for SB 248 2019248er 204 of schools and day care facilities attended by the children of 205 current or former public defenders, assistant public defenders, 206 criminal conflict and civil regional counsel, and assistant 207 criminal conflict and civil regional counsel are exempt from s . 208 119 . 07 (1) and s . 24 (a) , Art . I of the State Constitution. 209 m. The home addresses, telephone numbers, dates of birth, 210 and photographs of current or former investigators or inspectors 211 of the Department of Business and Professional Regulation; the 212 names, home addresses, telephone numbers, dates of birth, and 213 places of employment of the spouses and children of such current 214 or former investigators and inspectors; and the names and 215 locations of schools and day care facilities attended by the 216 children of such current or former investigators and inspectors 217 are exempt from s . 119 . 07 (1) and s . 24 (a) , Art . I of the State 218 Constitution. This sub subparagraph is subject to thc Opcn 219 Covcrnmcnt Sunset Review Act in accordancc with 3 . 119. 15 and 220 shall stand rcpcalcd on October 2, 2022, unless reviewed and 221 saved from rcpcal through rccnactmcnt by thc Lcgi3laturc . 222 n. The home addresses, telephone numbers, and dates of 223 birth of county tax collectors; the names, home addresses, 224 telephone numbers, dates of birth, and places of employment of 225 the spouses and children of such tax collectors; and the names 226 and locations of schools and day care facilities attended by the 227 children of such tax collectors are exempt from s . 119 . 07 (1) and 228 s . 24 (a) , Art . I of the State Constitution. This sub 229 Subparagraph i3 subject to thc Opcn Covcrnmcnt Sunset Review Act 230 in accordancc with 3 . 119 . 15 and Shall Stand rcpcalcd on October 231 2, 2022, unless reviewed and saved from rcpcal through 232 rccnactmcnt by thc Lcgi3laturc . Page 8 of 15 CODING: Words Stricken are deletions; words underlined are additions . ENROLLED 2019 Legislature CS for CS for CS for SB 248 2019248er 233 o. The home addresses, telephone numbers, dates of birth, 234 and photographs of current or former personnel of the Department 235 of Health whose duties include, or result in, the determination 236 or adjudication of eligibility for social security disability 237 benefits, the investigation or prosecution of complaints filed 238 against health care practitioners, or the inspection of health 239 care practitioners or health care facilities licensed by the 240 Department of Health; the names, home addresses, telephone 241 numbers, dates of birth, and places of employment of the spouses 242 and children of such personnel; and the names and locations of 243 schools and day care facilities attended by the children of such 244 personnel are exempt from s . 119 . 07 ( 1) and s . 24 (a) , Art . I of 245 the State Constitution. Thia sub 3ubparagraph i3 3ubjcct to the 246 Opcn Covcrnmcnt Sun3ct Review Act in accordancc with 3 . 119 . 15 247 and Shall Stand repealed on October 2, 2019, unlc33 reviewed and 248 3avcd from repeal through reenactment by thc Lcgi3laturc . 249 p. The home addresses, telephone numbers, dates of birth, 250 and photographs of current or former impaired practitioner 251 consultants who are retained by an agency or current or former 252 employees of an impaired practitioner consultant whose duties 253 result in a determination of a person' s skill and safety to 254 practice a licensed profession; the names, home addresses, 255 telephone numbers, dates of birth, and places of employment of 256 the spouses and children of such consultants or their employees; 257 and the names and locations of schools and day care facilities 258 attended by the children of such consultants or employees are 259 exempt from s . 119 . 07 (1) and s . 24 (a) , Art . I of the State 260 Constitution . Thi3 3ub 3ubparagraph i3 3ubjcct to thc Opcn 261 Government Sun3ct Review Act in accordancc with 3 . 119 . 15 and Page 9 of 15 CODING: Words Stricken are deletions; words underlined are additions . ENROLLED 2019 Legislature CS for CS for CS for SB 248 2019248er 262 shall stand rcpcalcd on October 2, 2020, unless rcvicwcd and 263 saved from rcpcal through rccnactmcnt by thc Legislature . 264 q. The home addresses, telephone numbers, dates of birth, 265 and photographs of current or former emergency medical 266 technicians or paramedics certified under chapter 401; the 267 names, home addresses, telephone numbers, dates of birth, and 268 places of employment of the spouses and children of such 269 emergency medical technicians or paramedics; and the names and 270 locations of schools and day care facilities attended by the 271 children of such emergency medical technicians or paramedics are 272 exempt from s . 119 . 07 (1) and s . 24 (a) , Art . I of the State 273 Constitution. This sub subparagraph is subject to thc Opcn 274 Covcrnmcnt Sunset Review Act in accordance with s . 119 . 15 and 275 shall stand rcpcalcd on October 2, 2021, unless rcvicwcd and 276 saved from rcpcal through rccnactmcnt by thc Legislature . 277 r . The home addresses, telephone numbers, dates of birth, 278 and photographs of current or former personnel employed in an 279 agency' s office of inspector general or internal audit 280 department whose duties include auditing or investigating waste, 281 fraud, abuse, theft, exploitation, or other activities that 282 could lead to criminal prosecution or administrative discipline; 283 the names, home addresses, telephone numbers, dates of birth, 284 and places of employment of spouses and children of such 285 personnel; and the names and locations of schools and day care 286 facilities attended by the children of such personnel are exempt 287 from s . 119 . 07 (1) and s . 24 (a) , Art . I of the State 288 Constitution . This sub subparagraph is subject to thc Opcn 289 Covcrnmcnt Sunset Rcvicw Act in accordance with s . 119. 15 and 290 shall stand rcpcalcd on October 2, 2021, unless rcvicwcd and Page 10 of 15 CODING: Words stricken are deletions; words underlined are additions . ENROLLED 2019 Legislature CS for CS for CS for SB 248 2019248er 291 wed from rcpcal through rccnactmcnt by thc Legislature . 292 s . The home addresses, telephone numbers, dates of birth, 293 and photographs of current or former directors, managers, 294 supervisors, nurses, and clinical employees of an addiction 295 treatment facility; the home addresses, telephone numbers, 296 photographs, dates of birth, and places of employment of the 297 spouses and children of such personnel; and the names and 298 locations of schools and day care facilities attended by the 299 children of such personnel are exempt from s . 119 . 07 ( 1) and s . 300 24 (a) , Art . I of the State Constitution. For purposes of this 301 sub-subparagraph, the term "addiction treatment facility" means 302 a county government, or agency thereof, that is licensed 303 pursuant to s . 397 . 401 and provides substance abuse prevention, 304 intervention, or clinical treatment, including any licensed 305 service component described in s . 397 . 311 (26) . This sub 306 subparagraph is subject to thc Open Government Sunset Review Act 307 in accordance with s . 119 . 15 and shall stand repealed on October 308 2, 2023, unless reviewed and saved from rcpcal through 309 rccnactmcnt by thc Legislature . 310 t . The home addresses, telephone numbers, dates of birth, 311 and photographs of current or former directors, managers, 312 supervisors, and clinical employees of a child advocacy center 313 that meets the standards of s . 39 . 3035 (1) and fulfills the 314 screening requirement of s . 39 . 3035 (2) , and the members of a 315 child protection team as described in s . 39 . 303 whose duties 316 include supporting the investigation of child abuse or sexual 317 abuse, child abandonment, child neglect, and child exploitation 318 or to provide services as part of a multidisciplinary case 319 review team; the names, home addresses, telephone numbers, Page 11 of 15 CODING: Words stricken are deletions; words underlined are additions . ENROLLED 2019 Legislature CS for CS for CS for SB 248 2019248er 320 photographs, dates of birth, and places of employment of the 321 spouses and children of such personnel and members; and the 322 names and locations of schools and day care facilities attended 323 by the children of such personnel and members are exempt from s . 324 119 . 07 (1) and s . 24 (a) , Art . I of the State Constitution. This 325 sub subparagraph is subject to thc Open Government Sunset Review 326 Act in accordance with s . 119 . 15 and shall Stand repealed on 327 October 2, 2023, unless reviewed and saved from repeal through 328 reenactment by thc Legislature . 329 3 . An agency that is the custodian of the information 330 specified in subparagraph 2 . and that is not the employer of the 331 officer, employee, justice, judge, or other person specified in 332 subparagraph 2 . shall maintain the exempt status of that 333 information only if the officer, employee, justice, judge, other 334 person, or employing agency of the designated employee submits a 335 written request for maintenance of the exemption to the 336 custodial agency. 337 4 . An officer, an employee, a justice, a judge, or other 338 person specified in subparagraph 2 . may submit a written request 339 for the release of his or her exempt information to the 340 custodial agency. The written request must be notarized and must 341 specify the information to be released and the party that is 342 authorized to receive the information. Upon receipt of the 343 written request, the custodial agency shall release the 344 specified information to the party authorized to receive such 345 information. 346 5 . The exemptions in this paragraph apply to information 347 held by an agency before, on, or after the effective date of the 348 exemption. Page 12 of 15 CODING: Words stricken are deletions; words underlined are additions . ENROLLED 2019 Legislature CS for CS for CS for SB 248 2019248er 349 6 . This paragraph is subject to the Open Government Sunset 350 Review Act in accordance with s . 119 . 15 and shall stand repealed 351 on October 2, 2024 , unless reviewed and saved from repeal 352 through reenactment by the Legislature . 353 Section 2 . (1) The Legislature finds that it is a public 354 necessity to define the term "home addresses" for purposes of 355 the public records exemptions for agency personnel information 356 under s . 119 . 071 (4 ) (d) , Florida Statutes . The public records 357 exemptions for agency personnel information protect identifying 358 and location information of numerous types of personnel, 359 including, but not limited to, current or former law enforcement 360 officers, investigative personnel, state attorneys and 361 prosecutors, public defenders, guardians ad litem, Supreme Court 362 justices, various judges, and the spouses and children of such 363 personnel . The Legislature has previously recognized that such 364 personnel and their family members are at a heightened risk of 365 physical and emotional harm from disgruntled individuals who 366 have contentious reactions to actions taken by such personnel, 367 or whose business or professional practices have come under 368 scrutiny of such personnel, and, as a result, has enacted 369 various public records exemptions . While home addresses of such 370 personnel and their family members are already exempt from s . 371 119 . 07 (1) , Florida Statutes, and s . 24 (a) , Article I of the 372 State Constitution, the current exemptions do not provide 373 protection for various forms of descriptive property information 374 that may be used on its own, or in conjunction with other 375 information, to reveal the home addresses that otherwise should 376 be protected from public disclosure. Therefore, the Legislature 377 finds that it is a public necessity to specifically define the Page 13 of 15 CODING: Words etrickcn are deletions; words underlined are additions . ENROLLED 2019 Legislature CS for CS for CS for SB 248 2019248er 378 term "home addresses" so that the safety and privacy of various 379 personnel and their family members are not compromised. 380 2 ) The Legislature further finds that it is a public 381 necessity that the home addresses, telephone numbers, dates of 382 birth, and photographs of active or former civilian personnel 383 employed by a law enforcement agency; the names, home addresses, 384 telephone numbers, photographs, dates of birth, and places of 385 employment of the spouses and children of such personnel; and 386 the names and locations of schools and day care facilities 387 attended by the children of such personnel be exempt from public 388 records requirements . Existing law already provides that the 389 identifying and location information of active or former 390 civilian law enforcement personnel and their spouses and 391 children are exempt from public records requirements . The 392 amendment made by this act further specifies that any active or 393 former civilian personnel employed by a law enforcement agency 394 and their spouses and children are entitled to the protections 395 of the public records exemption. The civilian personnel of law 396 enforcement agencies perform a variety of important duties that 397 ensure public safety and welfare and encourage safe and secure 398 communities . As a result of such duties, these civilian 399 personnel often come into close contact with individuals who not 400 only may be a threat to those personnel, but who might also seek 401 to take revenge against them by harming their spouses and 402 children. The Legislature finds that modifying the public 403 records exemption to apply to all active or former civilian 404 personnel employed by a law enforcement agency and their spouses 405 and children will serve the public interest by further ensuring 406 the safety of such personnel . Page 14 of 15 CODING: Words 3trickcn are deletions; words underlined are additions . ENROLLED 2019 Legislature CS for CS for CS for SB 248 2019248er 407 Section 3 . This act shall take effect July 1, 2019 . Page 15 of 15 CODING: Words 3trickcn are deletions; words underlined are additions . Just Value All Property Types 2018 1 2018 Reap Pra`pertyf~ 18 Personal ; 2018 Central 2018 TotalCounty ,, Status aJst'Value,,,,,I Property Just Value Assessment Just Value Just Value Alachua R-NVAB 24,954,765,249 3,916,591,683 29,814,230 28,901,171,162 Baker R-Final 1,643,263,233 160,270,017 19,682,480 1,823,215,730 Bay " i . R=NVAB 20,460,598,583 2;085,-234,083W:33;173,755 22,559,006,421 Bradford R-Final 1,467,788,460 207,686,816 16,499,289 1,691,974,565 Brevard R-NVAB 59,916,550,030 9,481,324,938 83,630,410 69,481,505,378 Broward R-NVAB 267,735,363,230 10,232,426,802 60,823,991 278,028,614,023 Calhoun R-Final 806,963,383 107,066,124 914,029,507 Charlotte R-NVAB 23,518,334,155 1,390,634,251 3,831,336 24,912,799,742 Citrus R-NVAB 12,590,226,424 3,377,242;043, -.W 1I :1,897,613 15,969,366,080 Clay R-NVAB 16,075,918,966 1,294,093,416 16,961,382 17,386,973,764 Collier R-NVAB 109,736,738,056 2,535,239,290 244,386 112,272,221,732 Columbia R-Final i4,177,229,,097 383,830,751 .'I!q o148 699,645 4,579,759,493 Miami-Dade R-NVAB 405,375,631,626 20,669,845,267 106,420,160 426,151,897,053 DeSoto R-NVAB 3,095,000,507 610,208,744 5,637,836 3,710,847,087 Dixie R-Final 1:288;098,657 .,., 7'3;7.'. 58' -24:2" 0 1,361,857,015 Duval R-NVAB 87,905,624,396 14,950,402,643 208,879,992 103,064,907,031 Escambia R-NVAB 25,266,470,186 2,769,429,006 30,777,785 28,066,676,977 Flagler R.NVA 12318,131;943''647,671,350 if " - '_25,213,915 12,991,017,208 Franklin R-Final 2,775,279,697 78,330,283 555,044 2,854,165,024 Gadsden R-Final 2,305,147,175 589,281,350 18,693,261 2,913,121,786 Gilchrist R-Final 1,278,638,493. 256,770,5201 ',° 1,535,409,013 Glades R-Final 3,348,141,239 131,603,885 19,659,690 3,499,404,814 Gulf R-Final 3,019,487,355 99,222,738 566,547 3,119,276,640 Hamilton R-Final 868,453;239 .- P-. 478,319,549 24,938,425 1,371,611,213 Hardee R-NVAB 2,540,220,812 810,076,300 8,112,408 3,358,409,520 Hendry R-NVAB 5,140,824,458 741,703,710 6,322,876 5,888,851,044 Hernando R-NVAB " 13,300,359,989 1,846,816,291 9,187,299 15,156,363,579 Highlands R-NVAB 7,026,248,598 651,533,946 36,454,757 7,714,237,301 Hillsborough R-NVAB 132,948,778,780 11,287,662,650 120,003,053 144,356,444,483 Holmes R-Final 1,073,483,573 91,297,886 8,914,998 1,173,696,457 Indian River R-NVAB 25,273,527,160 634,654,180 21,724,662 25,929,906,002 Jackson R-Final 2,684,397,961 342,722,444 35,824,210 3,062,944,615 Jefferson R-NVAB 1,213,337,722 160,334,961 7,295,246 1,380,967,929 Lafayette R-Final 674,992,729 67,042,460 0 742,035,189 Lake R-NVAB30,167,321,450 1,932,526,241 5,320,254 32,105,167,945 Lee R=NVAB 104,,751,714,228 4,770;603,118 6,470,975 109,528,788,321 Leon R-NVAB 26,212,917,532 2,125,848,153 13,726,890 28,352,492,575 Levy R-NVAB 3,402,468,067 398,819,544 4,004,805 3,805,292,416 Liberty R-Final : , 4„3,,r 352 092,349 103,437,138'"'; 119,261 956,248,748 Madison R-Final 1,248,097,647 167,311,498 16,317,317 1,431,726,462 Manatee R-NVAB 45,873,929,443 3,398,172,723 9,478,608 49,281,580,774 Marion R-NVAB} -`27,451,39020 1,767,960,009-, ,,-''''',':',!!,06';',.,'24,223,011 29,243,582;931 Martin R-NVAB 28,009,472,489 3,413,203,240 67,193,896 31,489,869,625 Monroe R-NVAB 36,867,773,930 716,716,873_ 37,584,490,803 Nassau RNVA13 ;-.11,887,400,414 --:.1,136,955;358 4,0720,71.4 13,065,076,486; Okaloosa R-NVAB 23,284,535,466 962,522,292 9,965,760 24,257,023,518 Okeechobee R-NVAB 3,749,483,943 533,659,411 10,381,933 4,293,525,287 Ora-age°p R-NVAB :m;174,432502,000•,','' ' 14,797,432,091 36'295,995 ' 189,260,230,086 Just Value All Property Types 2018 County Status 2018 Real Property 2018 Personal 2018 Central 2018 Total Just Value Property Just Value, Assessment Just Value Just Value Osceola R-NVAB 35,998,674,617 2,928,307,050 5,756,961 38,932,738,628 Palm Beach R-NVAB 254,005,725,011 10,588,763,337 151,929,004 264,746,417,352 Paso R-NVAB 39,948,940,432 333%,697,643 '. 18,633,843 43,307,271,918 Pinellas R-NVAB 114,388,863,882 6,402,291,334 11,633,907 120,802,789,123 PolkR NVAB 45,671,786,942 7,241,147,914 107,160,409 53,020,095,265 Putnam R-Ftna#: 6,125,636, 76 1,923,394,648 9 rI51„1)9 7,068,181,917 Saint Johns R-NVAB 35,101,277,196 1,322,912,981 38,803,175 36,462,993,352 Saint Lucie R-NVAB 28,786,371,731 5,285,998,886 54,488,506 34,126,859,123 Santa Rosa R-Final 14,345,023,873 747,289,282 -9,656,316 15,101;969,476 Sarasota R-NVAB 79,169,522,500 2,674,429,740 1,925,241 81,845,877,481 Seminole R NVAB 44,390,744,830 2,460,859,839 12,304,272 46,863,908,941 Sumter ; R-NVAB ,- 15,474,473,396 -,3,,:,974f., 9,798 14,800,408 16,463,653,602 Suwannee R-NVAB 2,487,832,617 714,471,562 9,734,184 3,212,038,363 Taylor R-Final 1,601,166,323 599,292,387 2,413,135 2,202,871,845 Union R-Final 780,650,996 52,922,642 0833,673,638 Volusia R-NVAB 51,422,074,061 3,427,094,295 68,024,195 54,917,192,551 Wakulla R-Final 2,384,007,920 186,334,992 0 2,570,342,912 Walton R-NVAB 22,570,286;702 _. `:589,075,131 8,225,287 23,167,587,120 Washington R-Final 1,305,668,796 225,350,960 4,914,210 1,535,933,966 Statewide .r'' '-2,596,953,754045 181,049,51 ,836 1,758,814,246 2,779,762,077,127 Data Extract: November 2018 07/30/2019 Item 11B EXECUTIVE SUMMARY Recommendation to adopt by resolution internal operating procedures, which supplement 12D-9, Florida Administrative Code (F.A.C.) OBJECTIVE: To consider a resolution adopting internal operating procedures. CONSIDERATIONS: Section 12D-9.005(2)(a), Florida Administrative Code, provides that the Value Adjustment Board may adopt additional internal operating procedures,not rules,that do not conflict with, change, expand, suspend, or negate the rules adopted in rule Chapter 12D-9 or other provisions of law, and only to the extent indispensable for the efficient operation of the Value Adjustment Board. If the Value Adjustment Board finds it appropriate to adopt an internal operating procedure to supplement Section 12D-9.020(2)(a), Florida Administrative Code, to require petitioners who choose to participate in an exchange of evidence with the property appraiser, to provide to the property appraiser an original, plus one (1) copy, of all documentation to be presented at the hearing, and/or to file evidence electronically. RECOMMENDATION: To adopt the proposed VAB Resolution 2019-xx (attached) to administer these internal operating procedures regarding evidence exchange documentation. Attachments Florida Administrative Code Section 12D-9.005 VAB Resolution 2019-xx (Draft) 12D-9.005 Duties of the Board. 1)(a)The value adjustment board shall meet not earlier than 30 days and not later than 60 days after the mailing of the notice provided in Section 194.011(1), F.S.; however, no board hearing shall be held before approval of all or any part of the county's assessment rolls by the Department of Revenue.The board shall meet for the following purposes: 1. Hearing petitions relating to assessments filed pursuant to Section 194.011(3),F.S., 2.Hearing complaints relating to homestead exemptions as provided for under Section 196.151,F.S., 3. Hearing appeals from exemptions denied, or disputes arising from exemptions granted, upon the filing of exemption applications under Section 196.011,F.S., 4.Hearing appeals concerning ad valorem tax deferrals and classifications,or 5. Hearing appeals from determinations that a change of ownership under Section 193.155(3), F.S., a change of ownership or control under Section 193.1554(5)or 193.1555(5),F.S.,or a qualifying improvement under Section 193.1555(5),F.S.,has occurred. b) The board may not meet earlier than July 1 to hear appeals pertaining to the denial of exemptions, agricultural and high- water recharge classifications,classifications as historic property used for commercial or certain nonprofit purposes,and deferrals. c)The board shall remain in session until its duties are completed concerning all assessment rolls or parts of assessment rolls. The board may temporarily recess, but shall reconvene when necessary to hear petitions, complaints, or appeals and disputes filed upon the roll or portion of the roll when approved. The board shall make its decisions timely so that the board clerk may observe the requirement that such decisions shall be issued within 20 calendar days of the last day the board is in session pursuant to Section 194.034,F.S. 2)(a) Value adjustment boards may have additional internal operating procedures, not rules, that do not conflict with, change. expand, suspend, or negate the rules adopted in this rule chapter or other provisions of law, and only to the extent indispensable for the efficient operation of the value adjustment board process.The board may publish fee schedules adopted by the board. b) These internal operating procedures may include methods for creating the verbatim record, provisions for parking by participants, assignment of hearing rooms, compliance with the Americans with Disabilities Act, and other ministerial type procedures. c)The board shall not provide notices or establish a local procedure instructing petitioners to contact the property appraiser's or tax collector's office or any other agency with questions about board hearings or procedures. The board, board legal counsel, board clerk, special magistrate or other board representative shall not otherwise enlist the property appraiser's or tax collector's office to perform administrative duties for the board. Personnel performing any of the board's duties shall be independent of the property appraiser's and tax collector's office. This section shall not prevent the board clerk or personnel performing board duties from referring petitioners to the property appraiser or tax collector for issues within the responsibility of the property appraiser or tax collector. This section shall not prevent the property appraiser from providing data to assist the board clerk with the notice of tax impact. 3)The board must ensure that all board meetings are duly noticed under Section 286.011,F.S.,and are held in accordance with the law. 4)Other duties of value adjustment boards are set forth in other areas of Florida law. Value adjustment boards shall perform all duties required by law and shall abide by all limitations on their authority as provided by law. 5)Failure on three occasions with respect to any single tax year for the board to convene at the scheduled time of meetings of the board is grounds for removal from office by the Governor for neglect of duties. Rulemaking Authority 194.011(5), 194.034(1), 195.027(1), 213.06(1) FS. Law Implemented 192.0105, 194.011, 194.015, 194.032, 194.03-4. 194.035, 194.037 FS. History—New 3-30-10,Amended 9-19-17. VAB RESOLUTION 2019- A RESOLUTION OF THE VALUE ADJUSTMENT BOARD OF COLLIER COUNTY,FLORIDA, RELATING TO THE ADOPTION OF INTERNAL OPERATING PROCEDURES TO SUPPLEMENT CHAPTER 12D-9, FLORIDA ADMINISTRATIVE CODE: THE REQUIREMENTS FOR VALUE ADJUSTMENT BOARDS IN ADMINISTRATIVE REVIEWS; UNIFORM RULES OF PROCEDURE FOR HEARINGS BEFORE VALUE ADJUSTMENT BOARDS WHEREAS, Section 12D-9.005(2)(a), Florida Administrative Code, provides that the Value Adjustment Board may adopt additional internal operating procedures,not rules,that do not conflict with,change,expand,suspend,or negate the rules adopted in rule Chapter 12D-9 or other provisions of law,and only to the extent indispensable for the efficient operation of the Value Adjustment Board; and WHEREAS,the Value Adjustment Board finds it appropriate to adopt an internal operating procedure to supplement Section 12D-9.020,Florida Administrative Code,to require petitioners who participate in an exchange of evidence with the property appraiser, to provide to the property appraiser an original,plus one(1)copy,of all documentation to be presented at the hearing,or to file evidence electronically. NOW, THEREFORE,BE IT RESOLVED BY THE VALUE ADJUSTMENT BOARD OF COLLIER COUNTY, FLORIDA,that: 1. For petitioners who participate in an exchange of evidence with the property appraiser under Section 12D-9.020, the petitioner shall provide the property appraiser with a written list and summary of evidence to be presented at the hearing, together with copies of all documentation to be presented at the hearing. The petitioner must provide the property appraiser with two(2)copies in total of the evidence package,unless submitted electronically. 2. All terms and conditions of Section 12D-9.020(2)(a), Florida Administrative Code,shall continue to apply. 3. This Resolution shall become effective upon adoption and shall supersede VAB Resolution 2018-03. This Resolution of the Value Adjustment Board adopted this day of 2019, after motion, second and majority vote. ATTEST: VALUE ADJUSTMENT BOARD CRYSTAL K.KINZEL, CLERK COLLIER COUNTY,FLORIDA BY: BY: Deputy Clerk Chairman Approved as to form and legal sufficiency: Holly E.Cosby, Esq. VAB Legal Counsel 07/30/2019 Item 11C EXECUTIVE SUMMARY Direction given in regards to Good Cause Determinations OBJECTIVE: To give direction to VAB Legal Counsel and the Board Clerk in regards to "Good Cause Determinations". CONSIDERATIONS: For Late-Filed Petitions) The Clerk may accept, but not schedule for hearing, a VAB petition filed after the statutory deadline has expired. A petition and a non-refundable$15 filing fee may be submitted to the VAB or its designee for a good cause determination if the petition is accompanied by a written explanation with proof of the extraordinary circumstances that delayed the filing. In determining "good cause", the VAB Legal Counsel requests permission to request additional and supplemental information from petitioners,when needed,for thorough good cause reviews. If there is a determination that the taxpayer has shown good cause for missing the deadline, a hearing will be scheduled. Historically, the VAB Legal Counsel has determined "good cause" for the Board (as directed by the VAB). For Good Cause Reschedules) F.S. Chapter 194.032(2)(a) "The petitioner and the property appraiser may each reschedule the hearing a single time for good cause. As used in this paragraph,the term"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. The petitioner or the property appraiser may request a reschedule of a hearing for"good cause" by submitting a written request to the board clerk before the scheduled appearance or as soon as practicable. Reasons for"good cause"that a board clerk or board designee may consider in providing for a rescheduling are: Petitioner is scheduled for a VAB hearing for the same time in another jurisdiction; Illness of the petitioner or a family member; Death of a family member; The hearing does not begin within a reasonable time of their scheduled hearing time; Other reasons beyond the control of the petitioner. In determining"good cause",the VAB Administration requests permission to request additional and supplemental information from petitioners and/or property appraiser, when needed, for thorough good cause reviews. If the board clerk or board clerk designee determines that the request does not show good cause, the request will be denied and the board may proceed with the hearing as scheduled. 07/30/2019 Item 11C If the hearing is rescheduled by the petitioner or the property appraiser,the clerk shall notify the petitioner of the rescheduled time of his or her appearance at least 15 calendar days before the day of the rescheduled appearance, unless this notice is waived by both parties". RECOMMENDATION: To designate the VAB Legal Counsel to determine "Good Cause" for late filed petitions for the 2019 tax year and to designate the VAB Clerk to determine "Good Cause" for hearing reschedules (with VAB Legal Counsel guidance) for the 2019 tax year. With this designation, it permits the VAB Legal Counsel and the VAB Clerk to request additional and supplemental information from petitioners and/or the property appraiser, when needed, for thorough good cause reviews for late-filed petitions and for reschedules of hearings. 07/30/2019 Item 11D EXECUTIVE SUMMARY Recommendation to adopt a resolution confirming a petition filing fee. OBJECTIVE: Recommendation to adopt a resolution of the Value Adjustment Board (VAB) relating to a filing fee for petitions filed pursuant to Section 194.011 Florida Statutes (F.S.) CONSIDERATIONS: Section 194.011, Florida Statutes, provides that the landowner may appeal the property appraiser's assessment by filing a petition to the Value Adjustment Board; and if the Value Adjustment board finds it appropriate to require and confirm for each petition filed pursuant to Section 194.011, Florida Statutes (Objections to Assessments), a filing fee in the amount of$15.00 for each separate parcel of property, real or personal, covered by the petition and subject to appeal. However, no such filing fee may be required with respect to an appeal from the disapproval of homestead exemption under Section 196.151, Florida Statutes (with submittal of Property Appraiser's denial form), or from the denial of tax deferral under Section 197.2425, Florida Statutes. RECOMMENDATION: That the Value Adjustment Board hereby requires and confirms the payment of a filing fee in the amount of $15.00 for each separate parcel of property, real or personal, covered by the petition per VAB Resolution 2019-xx (attached). Further, that this resolution adopts and incorporates the provisions of Section 194.013, Florida Statutes, and the applicable regulations set forth therein including, but not limited to, those regulations relating to single filing fees, joint petitions, waiver of filing fees, payment of filing fees, and utilization of filing fees collected. Attachment VAB Resolution 2019-xx (Draft) VAB RESOLUTION 2019- A RESOLUTION OF THE VALUE ADJUSTMENT BOARD OF COLLIER COUNTY,FLORIDA,RELATING TO A FILING FEE FOR PETITIONS FILED PURSUANT TO SECTION 194.011, FLORIDA STATUTES (OBJECTIONS TO ASSESSMENTS). WHEREAS, Section 194.011, Florida Statutes (F.S.), provides that the landowner may appeal the property appraiser's assessment by filing a petition to the Value Adjustment Board; and WHEREAS, Section 194.013,Florida Statutes, allows the Value Adjustment Board, hereinafter VAB",to adopt a Resolution imposing a filing fee on each separate parcel of property covered by a VAB Petition; and, WHEREAS, previous Value Adjustment Boards have determined it is in the public's best interest and welfare to impose a filing fee in order to defray the costs of administration and operation of the Value Adjustment process and that said fees continue in effect until repealed; and, WHEREAS,Florida Administrative Code(F.A.C.)Rule 12D-9.015 provides that the Board cannot extend the time for petition filing but may consider late filed petitions only if good cause for late filing is established and the delay thereof will not be prejudicial to the VAB function in the taxing process; and, WHEREAS, F.A.C. Rule 12D-9.013 provides that the VAB shall make available to the public F.A.C. Rule 12D-9, FAC Rule 12D-10, F.A.C. Rules 12D-51.001 , 51.002, 51.003, Chapters 192 through 195,F.S. and the requirements of Florida's Government in the Sunshine Law. NOW, THEREFORE, BE IT RESOLVED BY THE VALUE ADJUSTMENT BOARD OF COLLIER COUNTY,FLORIDA, that: 1. There is hereby authorized, established, imposed, confirmed, and continued a filing fee upon each separate parcel of property covered by petitions filed pursuant to Florida Statutes Section 194.011. Said filing fee as provided herein shall be imposed by the Clerk of the VAB on future year petitions unless specifically repealed or modified by the Value Adjustment Board. 2. The amount of such filing fee is hereby established in an amount of$15.00 per each separate, non-contiguous parcel of property, real or personal, covered by a petition filed pursuant to 194.011, Florida Statutes and subject to appeal.An owner of contiguous, undeveloped parcels may file with the Value Adjustment Board a single joint petition if the property appraiser determines such parcels are substantially similar in nature. A condominium association,cooperative association, or any homeowners' association as defined in s. 723.075,F.S.,with approval of its board of administration or directors, may file with the value adjustment board a single joint petition on behalf of any association members who own parcels of property which the property appraiser determines are substantially similar with respect to location,proximity to amenities,number of rooms, living area, and condition. For joint petitions,a filing fee in the amount of$15.00 for the petition, plus a fee of$5.00 for each parcel included in the petition will be imposed. No such filing fee will be required by a taxpayer who demonstrates at the time of filing, by an appropriate certificate or other documentation issued by the Department of Children and Family Services and submitted with the petition,that they are receiving assistance under Chapter 414, Florida Statutes or with respect to an appeal from any of the following: (A) Disapproval of homestead exemption under F.S. Section 196.151 or; (B) Disapproval of homestead tax deferral under F.S. Section 197.252. 3. Said filingfee instituted and imposed herebyshall be paid to the Clerk of the VAB at the timeP of filing. 4. Failure to pay said fee will result in the petition being incomplete; and the petition may be rejected. 5. The collection, failure to pay, allocation,refund, and waiver of the filing fee shall be as governed by F .S. Section 194.013. 6. It is the intent of this Resolution to adopt and incorporate the provisions of Section 194.013, Florida Statutes, and such provisions are controlling as to any inconsistent provisions hereof. 7. Any Petition filed after the statutory deadline for petition filing, as set forth by Florida Statutes 194.011 (3), may be considered for determination as to whether there is good cause justifying the late filing. If no good cause for the late filing is found to exist,the petition will not be scheduled for further consideration or hearing. 8. The Clerk of the VAB is hereby directed to notify all petitioners to the VAB of the existence and availability of DOR F.A.C. Rule 12D-9, FAC Rule 12D-10, F.A.C. Rules 12D-51.001, 51.002, 51.003, Chapters 192 through 195,F.S. and the requirements of Florida's Government in the Sunshine/ open government laws. 9. It is the intent of this Resolution to adopt and incorporate the provisions of Florida Statute Chapter 194, F.A.C. Rule 12D-9, and F.A.C. Rule 12D-10, and such provisions are controlling as to any inconsistent provisions hereof. 9. This Resolution shall become effective upon adoption. This Resolution of the Value Adjustment Board adopted this day of 2019, after motion, second and majority vote. ATTEST: VALUE ADJUSTMENT BOARD CRYSTAL K. KINZEL, CLERK COLLIER COUNTY, FLORIDA BY: BY: Deputy Clerk Chairman Approved as to form and legal sufficiency: Holly E. Cosby, Esq. VAB Legal Counsel 07/30/2019 Item 11E EXECUTIVE SUMMARY Recommendation to execute the Initial Certification of the Value Adjustment Board (DR-488p) for Real Property and Tangible Personal Property OBJECTIVE: To execute and file the Initial Certification of the Value Adjustment Board for Real Property and Tangible Personal Property for the 2019 Tax Roll Year. CONSIDERATIONS: Chapter 197.323 and Chapter 193.122(1), Florida Statutes identifies the requirements necessary to extend the tax roll beyond November 1 of said tax year. The Value Adjustment Board hearings will not conclude prior to November 1, thus an extension of the Tax Roll is needed. Each year in October, the Collier County Tax Collector requests that the Board of County Commissioners extend the tax roll past November 1. The Value Adjustment Board must certify the initial tax roll and again after all hearings required by Florida Statute 194.032 have been held. These certificates shall be attached to each roll as required by the Department of Revenue. RECOMMENDATION: To authorize the VAB Chairman to execute the Department of Revenue Form DR-488p for both Real Property and Tangible Personal Property as the Initial Certification of the Value Adjustment Board for the 2019 Tax Roll Year. Attachments Florida Statute 197.323 Florida Statute 193.122 DR-488p for Real Property DR-488p for Tangible Personal Property Select Year: 2018 v Go The 2018 Florida Statutes Title XIV Chapter 193 View Entire Chapter TAXATION AND FINANCE ASSESSMENTS 193.122 Certificates of value adjustment board and property appraiser; extensions on the assessment rolls.— 1) The value adjustment board shall certify each assessment roll upon order of the board of county commissioners pursuant to s. 197.323, if applicable, and again after all hearings required by s. 194.032 have been held. These certificates shall be attached to each roll as required by the Department of Revenue. Notwithstanding an extension of the roll by the board of county commissioners pursuant to s. 197.323, the value adjustment board must complete all hearings required by s. 194.032 and certify the assessment roll to the property appraiser by June 1 following the assessment year. The June 1 requirement shall be extended until December 1 in each year in which the number of petitions filed increased by more than 10 percent over the previous year. 2) After the first certification of the tax rolls by the value adjustment board, the property appraiser shall make all required extensions on the rolls to show the tax attributable to all taxable property. Upon completion of these extensions, and upon satisfying himself or herself that all property is properly taxed, the property appraiser shall certify the tax rolls and shall within 1 week thereafter publish notice of the date and fact of extension and certification on the property appraiser's website and in a periodical meeting the requirements of s. 50.011 and publicly display a notice of the date of certification in the office of the property appraiser. The property appraiser shall also supply notice of the date of the certification to any taxpayer who requests one in writing. These certificates and notices shall be made in the form required by the department and attached to each roll as required by the department by rule. 3) When the tax rolls have been extended pursuant to s. 197.323, the second certification of the value adjustment board shall reflect all changes made by the board together with any adjustments or changes made by the property appraiser. Upon such certification, the property appraiser shall recertify the tax rolls with all changes to the collector and shall provide public notice of the date and fact of recertification pursuant to subsection (2). 4) An appeal of a value adjustment board decision pursuant to s. 194.036(1)(a) or (b) by the property appraiser shall be filed prior to extension of the tax roll under subsection (2) or, if the roll was extended pursuant to s. 197.323, within 30 days of recertification under subsection (3). The roll may be certified by the property appraiser prior to an appeal being filed pursuant to s. 194.036(1)(c), but such appeal shall be filed within 20 days after receipt of the decision of the department relative to further judicial proceedings. 5) The department shall promulgate regulations to ensure that copies of the tax rolls are distributed to the appropriate officials and maintained as part of their records for as long as is necessary to provide for the orderly collection of taxes. Such regulations shall also provide for the maintenance of the necessary permanent copies of such rolls. 6) The property appraiser may extend millage as required in subsection (2) against the assessment roll and certify it to the tax collector even though there are parcels subject to judicial or administrative review pursuant to s. 194.036(1). Such parcels shall be certified and have taxes extended against them in accordance with the decisions of the value adjustment board or the property appraiser's valuation if the roll has been extended pursuant to s. 197.323, except that payment of such taxes by the taxpayer shall not preclude the taxpayer from being required to pay additional taxes in accordance with final judicial determination of an appeal filed pursuant to s. 194.036(1). 7) Each assessment roll shall be submitted to the executive director of the department in the manner and form prescribed by the department within 1 week after extension and certification to the tax collector and again after recertification to the tax collector, if applicable. When the provisions of s. 193.1145 are exercised, the requirements of this subsection shall apply upon extension pursuant to s. 193.1145(3)(a) and again upon reconciliation pursuant to s. 193.1145(8)(a). History.—s. 18, ch. 70-243; s. 1, ch. 71-371; s. 9, ch. 73-172; s. 4, ch. 74-234; s. 2, ch. 76-133; s. 5, ch. 76-234; s. 1, ch. 77-174; s. 14, ch. 82-226; s. 2, ch. 82-388; ss. 3, 26, ch. 83-204; s. 55, ch. 83-217; ss. 208, 221, ch. 85-342; s. 141, ch. 91-112; s. 976, ch. 95-147; s. 3, ch. 2013-72; s. 3, ch. 2016-128. Note.—Consolidation of provisions of former ss. 193.401-193.421. 1 Copyright © 1995-2019 The Florida Legislature • Privacy Statement • Contact Us it Select Year: 2018 • Go The 2018 Florida Statutes Title XIV Chapter 197 View Entire Chapter TAXATION AND FINANCE TAX COLLECTIONS, SALES, AND LIENS 197.323 Extension of roll during adjustment board hearings.— 1) Notwithstanding the provisions of s. 193.122, the board of county commissioners may, upon request by the tax collector and by majority vote, order the roll to be extended prior to completion of value adjustment board hearings, if completion thereof would otherwise be the only cause for a delay in the issuance of tax notices beyond November 1. For any parcel for which tax liability is subsequently altered as a result of board action, the tax collector shall resolve the matter by following the same procedures used for correction of errors. However, approval by the department is not required for refund of overpayment made pursuant to this section. 2) A tax certificate or warrant shall not be issued under s. 197.413 or s. 197.432 with respect to delinquent taxes on real or personal property for the current year if a petition currently filed with respect to such property has not received final action by the value adjustment board. History.—s. 156, ch. 85-342; s. 163, ch. 91-112. Copyright © 1995-2019 The Florida Legislature • Privacy Statement • Contact Us No: INITIAL CERTIFICATION OF N. 1 . 002Rule12D-16.002 THE VALUE ADJUSTMENT BOARD Florida Administrative Code Section 193.122, Florida Statutes DR-488P FLORIDA Tax Roll Year 2019 The Value Adjustment Board of Collier County has not completed its hearings and certifies on order of the Board of County commissioners according to sections 197.323 and 193.122(1), F.S., that the Check one.) Real Property Tangible Personal Property assessment roll for our county has been presented by the property appraiser to include all property and information required by the statutes of the State of Florida and the requirements and regulations of the Department of Revenue. On behalf of the entire board, I certify that we have ordered this certification to be attached as part of the assessment roll. We will issue a Certification of the Value Adjustment Board (Form DR-488) under section 193.122(1) and (3), F.S., when the hearings are completed. The property appraiser will make all extensions to show the tax attributable to all taxable property under the law. 7/30/2019 Signature, Chair of the Value Adjustment Board Date DR-488P N. 12/09 INITIAL CERTIFICATION OF Rule 12D-16.002 THE VALUE ADJUSTMENT BOARD Florida Administrative Code 0 Section 193.122, Florida Statutes FLORIDA Tax Roll Year 2019 The Value Adjustment Board of Collier County has not completed its hearings and certifies on order of the Board of County commissioners according to sections 197.323 and 193.122(1), F.S., that the Check one.)n Real Property Xi Tangible Personal Property assessment roll for our county has been presented by the property appraiser to include all property and information required by the statutes of the State of Florida and the requirements and regulations of the Department of Revenue. On behalf of the entire board, I certify that we have ordered this certification to be attached as part of the assessment roll. We will issue a Certification of the Value Adjustment Board (Form DR-488) under section 193.122(1) and (3), F.S., when the hearings are completed. The property appraiser will make all extensions to show the tax attributable to all taxable property under the law. 7/30/2019 Signature, Chair of the Value Adjustment Board Date 07/30/2019 Item 11F EXECUTIVE SUMMARY Request to destruct VAB Records (Prior to Tax Year 2014) OBJECTIVE: To request authorization to have the destruction of VAB Records. These would include the records prior to the VAB Tax Year 2014. The destruction of these public records would be in accordance with the Record Retention Schedule GS1-SL for Item#375. CONSIDERATIONS: Per Florida Administrative Code, Rule 1B-24 https://www.flrules.org/gateway/ChapterHome.asp?Chapter=1B-24) "Public Records Scheduling and Disposition", it sets forth the standards and the procedures for the scheduling and the disposition of public records in promoting the efficient and economical management of records. General Record Schedules have been created in order to guide and ensure that records that have archival value are kept and others are retained for varying degrees of time. For State and Local Government Agencies, the General Records Schedule GS 1-SL was created to guide the agencies in adhering to a retention schedule based on the various document types used within the governmental agencies. From the GS1-SL Schedule, Item#375 concerns the "Truth-In-Millage" (TRIM) Compliance Files. The retention timeframe noted for these type of files are five (5) fiscal years. The types of documents included within this series may include, but are not limited to, copies of the following: Department of Revenue (DR) forms, newspaper pages, proof of publications in local newspapers (affidavits), public hearing agendas, minutes, resolutions, etc. concerning "Truth-In- Millage" related documents. Since the Value Adjustment Board (VAB) is the public appeal process resulting from the TRIM, it too would fall under this item. Per Florida Administrative Code Chapter 12D-9.034: Record of the Proceeding. 1) The board clerk shall maintain a record of the proceeding. The record shall consist of: a) The petition; b) All filed documents, including all tangible exhibits and documentary evidence presented, whether or not admitted into evidence; and, c) Meeting minutes and a verbatim record of the hearing. 2) The verbatim record of the hearing may be kept by any electronic means which is easily retrieved and copied. In counties that use special magistrates, the special magistrate shall accurately and completely preserve the verbatim record during the hearing, and may be assisted by the board clerk. In counties that do not use special magistrates, the board clerk shall accurately and completely preserve the verbatim record during the hearing. At the conclusion of each hearing,the board clerk shall retain the verbatim record as part of the petition file. 3) The record shall be maintained for four years after the final decision has been rendered by the board if no appeal is filed in circuit court, or for five years if an appeal is filed. 4) If requested by the taxpayer, the taxpayer's representative, or the property appraiser, the board clerk shall retain these records until the final disposition of any subsequent judicial proceeding related to the same property. 07/30/2019 Item 11F The FL Department of State, per Rule 1B-24.003(10), reference "Agencies shall ensure that all destruction of records is conducted in a manner that safeguards the interests of the state and the safety, security, and privacy of individuals." "The agency shall specify the manner of destruction of such records when documenting disposition. Where possible, recycling following destruction is encouraged."The approved methods of destruction are noted based on what type of records are being destructed: paper, electronic, or non-paper media. VAB records would consist of all three types. RECOMMENDATION: To authorize the VAB Clerk to proceed to have VAB-related documents prior to the 2014 Tax Year disposed of by having them destructed by the Records Management Department of the Clerk's agency by an approved method of destruction. Attachments Florida Administrative Code, Chapter 1 B-24 State of Florida, General Records Schedule Gsl-SL, Item#375 Florida Administrative Code, Chapter 12D-9.034 Florida Department of State "Approved Methods of Destruction" COC Records Management Department's Records Worksheet and Disposition Form CHAPTER 1B-24 PUBLIC RECORDS SCHEDULING AND DISPOSITION 1B-24.001 General 1B-24.002 Definitions(Repealed) 1B-24.003 Records Retention Scheduling and Disposition 1B-24.004 Developing Requests for Records Retention Schedules(Repealed) 1B-24.005 Submitting Proposed Records Retention Schedules(Repealed) 1B-24.006 Division Criteria for Processing Proposed Records Retention Schedules(Repealed) 1B-24.007 Division Action(Repealed) 1B-24.008 Revising Records Retention Schedules(Repealed) 1B-24.009 General Records Schedules(Repealed) 1B-24.010 Records Disposition(Repealed) 1B-24.011 Division Criteria for Approval of Records Disposition Requests(Repealed) 1B-24.012 Disposition Certificate(Repealed) 1B-24.013 Penalty for Violation(Repealed) 1B-24.001 General. 1) This chapter establishes standards and procedures for the scheduling and disposition of public records to promote economical and efficient management of records and to ensure that records of archival value under an agency's control are so designated and ultimately transferred to the Florida State Archives or to a local records office, archives, or historical records repository. 2)Each agency in the State of Florida is responsible for complying with the provisions of this chapter. 3)For the purpose of this chapter: a) "Agency" means any state, county, or municipal officer, department, district, division, board, bureau, commission or other separate unit of government created or established by law. b) "Custodian" means the elected or appointed state, county, district, or municipal officer charged with the responsibility o I maintaining the office having public records,or his or her designee. c) "Disposition" means final actions taken with regard to public records that have met all retention requirements and are no longer needed for current government business as indicated in General Records Schedules or Records Retention Schedules. Disposition may include either destruction of public records or transfer of public records to the custody of another public agency such as the Florida State Archives or a local government archives or records repository. d)"Division"means the Division of Library and Information Services of the Department of State. e)"Electronic records"means any information that is recorded in machine readable form. f) "Florida State Archives" means the program maintained by the Division for the preservation of those public records and other papers that have been determined by the Division to have sufficient historical or other value to warrant their continued preservation by the state and which have been accepted by the Division for transfer to its custody. g) "General Records Schedules" means retention requirements established by the Division for public records common to all agencies or specified types of agencies within the State of Florida indicating the minimum time such records must be kept. h) "Intermediate files" (processing files) are temporary electronic files used to create, correct, reorganize, update, or derive output from master data files. Intermediate files are precursors of public records, and are not, in themselves, public records which must be retained. Intermediate files only exist provided a final product is subsequently generated which perpetuates, communicates. or formalizes knowledge of some type. In the absence of such a final product, processing files constitute final evidence of the knowledge to be recorded and shall not be construed as intermediate files for the purposes of this chapter. i) "Public records" are those as defined in section 119.011, F.S., and include records that are designated by statute as confidential or exempt from public disclosure. j)"Record(master)copy"means public records specifically designated by the custodian as the official record. k)"Record series"means a group of related public records arranged under a single filing arrangement or kept together as a unit physically or intellectually) because they consist of the same form, relate to the same subject or function, result from the same activity,document a specific type of transaction,or have some other relationship arising from their creation,receipt,or use. A record series might contain records in a variety of forms and formats that document a particular program, function, or activity of the agency. I) "Records Retention Schedule" means retention requirements established by the Division for public records held by a specified agency within the State of Florida indicating the minimum time such records must be kept. m) "Retrospective conversion project" means the bulk microfilming or digital reformatting of existing backfiles; it does not refer to day-to-day scanning of current items conducted as part of daily workflow. Rulemaking Authority 257.14,257.35(7), 257.36(6)FS. Law Implemented 257.35,257.36 FS. History—New 1-8-80, Formerly IA-24.01, 1A-24.001 Repromulgated 3-23-93,Amended 2-20-01, 1-18-09. 1B-24.002 Definitions. Rulemaking Authority 257.14, 257.36(7)FS. Law Implemented 257.36 FS. History-New 1-8-80, Amended 1-4-84, Formerly IA-24.02, IA-24.002 Amended 1-7-88, Repealed 2-20-01. 1B-24.003 Records Retention Scheduling and Disposition. 1)The Division issues General Records Schedules which establish minimum retention requirements for record series common to all agencies or specified types of agencies based on the legal, fiscal, administrative, and historical value of those record series to the agencies and to the State of Florida. The General Records Schedules established by the Division, which can be obtained at http://dos.myflorida.com/library-archives/records-management/general-records-schedules/,are incorporated by reference: a) General Records Schedule GS1-SL for State and Local Government Agencies http://www.flrules.org/Gateway/reference.asp?No=Ref-08488,eff.08/17). b) General Records Schedule GS2 for Law Enforcement, Correctional Facilities, and District Medical Examiners http://www.flrules.org/Gateway/reference.asp?No=Ref-08489,eff.08/17). c) General Records Schedule GS3 for Election Records (https://www.flrules.org/Gateway/reference.asp?No=Ref-05000, eff. 2/19/15). d) General Records Schedule GS4 for Public Hospitals, Health Care Facilities and Medical Providers https://www.flrules.org/Gateway/reference.asp?No=Ref-05001,eff.2/19/15). e)General Records Schedule GS5 for Public Universities and Colleges https://www.flrules.org/Gateway/reference.asp?No=Ref-05002,eff.2/19/15). f) General Records Schedule GS7 for Public Schools Pre-K-12 and Adult and Career Education https://www.flrules.org/Gateway/reference.asp?No=Ref-10357,eff.2/21/19). g) General Records Schedule for Fire Departments (Schedule GS8) (https://www.flrules.org/Gateway/reference.asp?No-ft 05004,eff.2/19/15). h) General Records Schedule GS9 for State Attorneys (https://www.flrules.org/Gateway/reference.asp?No=Ref-05005, eff. 2/19/15). i) General Records Schedule GS11 for Clerks of Court (https://www.flrules.org/Gateway/reference.asp?No=Ref-05006, eff. 2/19/15). j)General Records Schedule GS12 for Property(https://www.flrules.org/Gateway/reference.asp?No=Ref-05007,eff.2/19/15). k) General Records Schedule GS13 for Tax Collectors (https://www.flrules.org/Gateway/reference.asp?No=Ref-10358, eft. 2/21/19). 1) General Records Schedule GS14 for Public Utilities (https://www.flrules.org/Gateway/reference.asp?No=Ref-10359, eff. 2/21/19). m) General Records Schedule GS15 for Public Libraries (https://www.flrules.org/Gateway/reference.asp?No=Ref-05010, eff. 2/19/15). 2) For each record series not covered by General Records Schedules established by the Division, each agency shall submit to the Division a request for a records retention schedule on Department of State Form LS5E-105REff.2-09, "Request for Records Retention Schedule" which is hereby incorporated by reference and made part of this rule. A copy of Form LS5E-105REff.2-09.. effective February 2009,may be obtained from the Division of Library and Information Services, Department of State, Mail Station 9A, Tallahassee, Florida 32399-0250, or from the Division's Records Management website at http://dlis.dos.state.fl.us/RecordsManagers. 3) In completing Form LS5E-105REff2-09, "Request for Records Retention Schedule," the agency shall consider the legal. fiscal, administrative, and historical value of each record series to the agency and to the State of Florida. The custodian of the records or his or her designee shall sign the Form LS5E-105REff.2-09 and submit it to the Division for determination of official retention requirements. 4) Retention and scheduling of intermediate files are not feasible due to their transitory nature; therefore, submission of Form LS5E-105REff.2-09,"Request for Records Retention Schedule" is not required for intermediate files. 5) Each Request for Records Retention Schedule shall be analyzed by the Division in the context of the submitting agency's statutory functions and authorities. Florida Statutes, administrative rules, operating procedures, applicable federal regulations and other such sources shall be researched to assist in the Division's determination of the value and retention requirements of each record series. 6) The Division shall review Request for Records Retention Schedule forms to determine whether the records may merit transfer to the Florida State Archives or to a local records office, archives, or historical records repository, based upon the records' enduring legal, fiscal, administrative, and historical values (archival value). If the Division determines that the records may have archival value, an indication of such potential archival value shall be made on the Request for Records Retention Schedule form. The main objectives of this determination are to identify and ensure the preservation of records of archival value pertaining to the operation of government and to protect the rights and interests of the citizens of the state. 7)The Division, with information submitted on Form LS5E-105REff.2-09, "Request for Records Retention Schedule" and its own research into the legal, fiscal, administrative, and historical value of the record series, shall create an official "Records Retention Schedule." Once the Division has approved an official Records Retention Schedule,the submitting agency shall adhere to the terms of that schedule for the record series described therein. 8) An approved Records Retention Schedule may later need to be revised based on new statutory, regulatory, or other requirements or agency needs. When changes are necessary,the agency shall submit a new Form LS5E-105REff.2-09, "Request for Records Retention Schedule" for the record series indicating the nature of the changes and the reason they are necessary. Revised Records Retention Schedules shall be processed in the manner specified in subsections 1B-24.003(2)-(8),F.A.C.,above. 9)(a)Public records may be destroyed or otherwise disposed of only in accordance with retention schedules established by the Division. Photographic reproductions or reproductions through electronic recordkeeping systems may substitute for the original or paper copy, per section 92.29, F.S., Photographic or electronic copies. Minimum standards for image reproduction shall be in accordance with rules 1B-26.0021 and 1B-26.003, F.A.C. An electronic or microfilmed copy serving as the record (master) copy must be retained for the length indicated for the record(master)copy in the applicable retention schedule. An agency that designates an electronic or microfilmed copy as the record(master) copy may then designate the paper original as a duplicate and dispose of it in accordance with the retention requirement for duplicates in the applicable retention schedule unless another law, rule, or ordinance specifically requires its retention. b)Any state agency record series identified by either a General Records Schedule or approved Records Retention Schedule as having possible archival value shall not be destroyed without the approval of the Florida State Archives. c) Where a local government has formally established a records office, archives, or historical records repository, local government agencies within that jurisdiction may transfer records of archival value to that repository. An agency may also loan records to another governmental jurisdiction or to a non-government historical records repository or historical society provided an agreement is signed by both parties specifying the required conditions of the loan, including the responsibilities of both parties for the management of public records in accordance with chapter 119, F.S. The loaning agency shall remain the legal custodian and retain ultimate responsibility for the maintenance and preservation of the records, including ensuring accessibility to the records and non-disclosure of statutorily exempt or confidential information. d)Prior to records disposition, agencies must ensure that all retention requirements have been satisfied. For each record series being disposed of,agencies shall identify and document the following: 1.Records retention schedule number, 2.Item number, 3.Record series title, 4.Inclusive dates of the records, 5. Volume in cubic feet for paper records; for electronic records, record the number of bytes and/or records and/or files known,or indicate that the disposed records were in electronic form;and, 6.Disposition action(manner of disposition)and date. Agencies are not required to document the disposition of records with a retention of "Retain until obsolete, superseded or administrative value is lost" (OSA) except for records that have been microfilmed or scanned as part of a retrospective conversion project in accordance with rule 1B-26.0021 or 1B-26.003, F.A.C., where the microfilm or electronic version will serve as the record master)copy. 10)Agencies shall ensure that all destruction of records is conducted in a manner that safeguards the interests of the state and the safety, security, and privacy of individuals. In destroying records containing information that is confidential or exempt from disclosure, agencies shall employ destruction methods that prevent unauthorized access to or use of the information and ensure that the information cannot practicably be read, reconstructed, or recovered. The agency shall specify the manner of destruction of such records when documenting disposition. Where possible,recycling following destruction is encouraged. a) For paper records containing information that is confidential or exempt from disclosure, appropriate destruction methods include burning in an industrial incineration facility, pulping, pulverizing, shredding, or macerating. High wet strength paper, paper mylar,durable-medium paper substitute,or similar water repellent papers are not sufficiently destroyed by pulping and require other methods such as shredding or burning. b) For electronic records containing information that is confidential or exempt from disclosure, appropriate destruction methods include physical destruction of storage media such as by shredding, crushing, or incineration; high-level overwriting that renders the data unrecoverable;or degaussing/demagnetizing. c) For other non-paper media containing information that is confidential or exempt from disclosure, such as audio tape, video tape, microforms, photographic films, etc., appropriate destruction methods include pulverizing, shredding, and chemical decomposition/recycling. d)Agencies shall not bury confidential or exempt records since burying does not ensure complete destruction or unauthorized access. 11)Each agency shall submit to the Division,once a year, a signed statement attesting to the agency's compliance with records management laws,rules,and procedures. 12) The Division shall compile an annual summary of agency records scheduling and disposition activities to inform the Governor and the Legislature regarding statewide records management practices and program compliance. Rulemaking Authority I19.021(2)(a), 257.35(7), 257.36 FS. Law Implemented 119.021(2)(b)-(d), 257.35, 257.36 FS. History—New 2-20-OI Amended 1-18-09,2-19-15, 7-27-17, 4-21-19. 1B-24.004 Developing Requests for Records Retention Schedules. Rulemaking Authority 257.14, 257.36(7)FS. Law Implemented 257.36 FS. History-New 1-8-80, Amended 1-4-84, Formerly IA-24.04, IA-24.00I Amended 1-7-88,3-23-93,Repealed 2-20-01. 1B-24.005 Submitting Proposed Records Retention Schedules. Rulemaking Authority 257.14, 257.36(7)FS. Law Implemented 257.36 FS. History-New 1-8-80, Formerly IA-24.05, IA-24.005, Amended I-7-N,5. 3-23-93,Repealed 2-20-01. 1B-24.006 Division Criteria for Processing Proposed Records Retention Schedules. Rulemaking Authority 257.14, 257.36(7)FS. Law Implemented 257.36 FS. History-New 1-8-80, Formerly IA-24.06, 1A-24.006, Amended I-7-S 3-23-93, Repealed 2-20-01. 1B-24.007 Division Action. Rulemaking Authority 257.14, 257.36(7)FS. Law Implemented 257.36 FS. History-New 1-8-80, Formerly IA-24.07, IA-24.007, Amended 1-7-8,','. 3-23-93, Repealed 2-20-01. 1B-24.008 Revising Records Retention Schedules. Rulemaking Authority 257.14, 257.36(7)FS. Law Implemented 257.36 FS. History-New 1-8-80, Amended 1-4-84, Formerly IA-24.08, 1A-24.00,x. Amended 1-7-88, 3-23-93,Repealed 2-20-01. 1B-24.009 General Records Schedules. Rulemaking Authority 257.14, 257.36(7)FS. Law Implemented 257.36 FS. History-New 1-8-80, Amended 1-4-84, Formerly 1A-24.09, IA-24.0119. Amended 1-7-88,3-23-93,Repealed 2-20-01. 1B-24.010 Records Disposition. Rulemaking Authority 257.14, 257.36(7)FS. Law Implemented 257.36 FS. History-New 1-8-80, Amended 1-4-84, Formerly IA-24.10, 1A-24.01() Amended 1-7-88,3-23-93, 7-1-93, Repealed 2-20-01. 1B-24.011 Division Criteria for Approval of Records. Rulemaking Authority 257.14, 257.36(7)FS. Law Implemented 257.36 FS. History-New 1-8-80, Formerly IA-24.11, IA-24.011, Amended 1-7-8'. 3-23-93, Repealed 2-20-01. 113-24.012 Disposition Certificate. Rulemaking Authority 257.14, 257.36(7)FS. Law Implemented 257.36 FS. History-New 1-8-80, Formerly 1A-24.12, 1A-24.012, Amended 1-7-8,` 3-23-93,Repealed 2-20-01. 1B-24.013 Penalty for Violation. Rulemaking Authority 257.14 FS. Law Implemented 257.36 FS. History-New 1-8-80, Formerly 1A-24.13, IA-24.013,Amended 1-7-88, Repealed 23-93. State of Florida GENERAL RECORDS SCHEDULE GS1-SL FOR STATE AND LOCAL GOVERNMENT AGENCIES ts. --.,',, ....,.4;, ii moi!, 4,.....f,,,,,, i" EFFECTIVE: August 2017 Rule 1 B-24.003(1)(a), Florida Administrative Code Florida Department of State Division of Library and Information Services Tallahassee, Florida 850.245.6750 recmgt(c7r dos.myflorida.com info.florida.gov/records-management/ General Records Schedule GS1-SL for State and Local Government Agencies Statutes,Tourist development tax; procedure for levying;authorized uses; referendum;enforcement. Retention pursuant to Section 95.091,Florida Statutes, Statute of Limitations on actions to collect taxes. RETENTION: 5 fiscal years after account no longer active. TRAFFIC ACCIDENT REPORTS Item#306 This record series consists of copies of traffic accident reports received from law enforcement agencies and used in agency studies to determine if a traffic light,stop sign, caution light,or other traffic control device should be placed at an intersection,street,or other roadway.The series may also include an index to the reports to assist the agency in providing information to citizens or other agencies regarding the number of accidents at a particular intersection, street,etc.,over a specified period of time.The index may include, but is not limited to,the road/street name,the number of accidents for a particular street, and other related information. RETENTION:4 calendar years. TRAINING MATERIAL RECORDS Item#147 This record series consists of materials used in training,such as films,slide presentations, manuals,workbooks, and other related items. Check with applicable training agencies(i.e., state and federal agencies,etc.)for retention requirements. This record series does not include records documenting training of individuals. These records may have archival value. RETENTION: Retain until obsolete, superseded,or administrative value is lost. State agencies must contact the State Archives of Florida for archival review before disposition of records. Other agencies should ensure appropriate preservation of records determined to have long-term historical value. TRANSITORY MESSAGES Item#146 This record series consists of records that are created primarily to communicate information of short-term value. Transitory"refers to short-term value based upon the content and purpose of the message,not the format or technology used to transmit it. Examples of transitory messages include,but are not limited to, reminders to employees about scheduled meetings or appointments;most telephone messages(whether in paper,voice mail, or other electronic form);announcements of office events such as holiday parties or group lunches; recipient copies of announcements of agency sponsored events such as exhibits, lectures or workshops; and news releases received by the agency strictly for informational purposes and unrelated to agency programs or activities.Transitory messages are not intended to formalize or perpetuate knowledge and do not set policy,establish guidelines or procedures,certify a transaction,or become a receipt. RETENTION: Retain until obsolete,superseded,or administrative value is lost. TRAVEL RECORDS Item#52 This record series consists of copies of travel vouchers and related records detailing expenses incurred during travel and the authorized per diem rate indicated or the amount of reimbursement based on the actual cost of lodging and meal allowances and other expenses. Copies of travel authorizations, itineraries and other supporting documents may also be included. See also"DISBURSEMENT RECORDS: DETAIL." RETENTION: 5 fiscal years. TRUTH-IN-MILLAGE(TRIM)COMPLIANCE FILES Item#375 This series documents each local taxing authority's compliance with Florida's Truth-in-Millage statutory requirements relating to proposed tax assessments and millage rates.The series may include, but is not limited to,copies of the following:forms submitted to the Department of Revenue such as DR-420 Certification of Taxable Value, DR-420S Certification of School Taxable Value, DR-422 Certification of Final Taxable Value,and DR-487 Certification of Compliance,or their equivalent forms; copies of public hearing agendas and/or minutes;copies of ordinances or resolutions adopting the final millage rate and the final budget;and newspaper page(s)containing,and proof of publication from the newspapers for,any related legal advertisements such as the Budget Summary Advertisement, Notice of Proposed Tax Increase, Notice of Budget Hearing, Notice of Tax for School Capital Outlay(for schools),Amended Notice of Tax for School Capital Outlay, and(for counties)Notice—Tax Impact of Value Adjustment Board (Form DR-529). Records are created and submitted pursuant to Chapter 200,Florida Statutes, Determination of Millage. RETENTION: 5 fiscal years. UNCLAIMED PROPERTY RECORDS Item#309 This record series consists of agency copies of the Report of Unclaimed Property submitted to the Department of Financial Services as required by Section 717.117, Florida Statutes,for the registration of unclaimed or abandoned tangible or intangible property. Section 717.1311(1),Florida Statutes, Disposition of Unclaimed Property—Retention of Records, requires agencies holding unclaimed or abandoned property to maintain records of the specific type of property, amount, name,and last known address of the owner for five years after the property becomes reportable. RETENTION: 5 anniversary years after the property becomes reportable. 41 Value Adjustment Board GS1-SL Record Retention Schedule—Item#375 https://dos.myflorida.com/media/698312/gs1-sl-2017-final.pdf TRUTH-IN-MILLAGE (TRIM) COMPLIANCE FILES Item#375 This series documents each local taxing authority's compliance with Florida's Truth-in-Millage statutory requirements relating to proposed tax assessments and millage rates.The series may include, but is not limited to, copies of the following: forms submitted to the Department of Revenue such as DR-420 Certification of Taxable Value, DR-420S Certification of School Taxable Value, DR-422 Certification of Final Taxable Value, and DR-487 Certification of Compliance, or their equivalent forms; copies of public hearing agendas and/or minutes; copies of ordinances or resolutions adopting the final millage rate and the final budget; and newspaper page(s) containing, and proof of publication from the newspapers for, any related legal advertisements such as the Budget Summary Advertisement, Notice of Proposed Tax Increase, Notice of Budget Hearing, Notice of Tax for School Capital Outlay(for schools), Amended Notice of Tax for School Capital Outlay, and (for counties) Notice—Tax Impact of Value Adjustment Board (Form DR-529). Records are created and submitted pursuant to Chapter 200, Florida Statutes, Determination of Millage. RETENTION: 5 fiscal years. 12D-9.034 Record of the Proceeding. 1)The board clerk shall maintain a record of the proceeding. The record shall consist of: a)The petition; b) All filed documents, including all tangible exhibits and documentary evidence presented, whether or not admitted into evidence;and, c)Meeting minutes and a verbatim record of the hearing. 2) The verbatim record of the hearing may be kept by any electronic means which is easily retrieved and copied. In counties that use special magistrates, the special magistrate shall accurately and completely preserve the verbatim record during the hearing, and may be assisted by the board clerk. In counties that do not use special magistrates, the board clerk shall accurately and completely preserve the verbatim record during the hearing. At the conclusion of each hearing, the board clerk shall retain the verbatim record as part of the petition file. 3) The record shall be maintained for four years after the fmal decision has been rendered by the board if no appeal is filed in circuit court,or for five years if an appeal is filed. 4) If requested by the taxpayer, the taxpayer's representative, or the property appraiser, the board clerk shall retain these records until the final disposition of any subsequent judicial proceeding related to the same property. Rulemaking Authority 194.011(5), 194.034(1), 195.027(1), 213.06(1) FS. Law Implemented 194.011, 194.032, 194.034, 194.035 FS. History—New 3-30-10,Amended 9-19-17. oepdr Ment OT state uivision oT uordry andna information ervices re,oras ividildget 1 '1lcLJispose Cal Public Records Approved Methods of Destruction Approved Methods of Destruction Rule 1 - 4, Florida Administrative Code, sets forth the following requirements for destruction of public record 1B-24.003(10) Agencies shall ensure that all destruction of records is conducted in a manner that safeguards the interests of the state and the safety, security, and privacy of individuals. In destroying records containing information that is confidential or exempt from disclosure, agencies shall employ destruction methods that prevent unauthorized access to or use of the information and ensure that the information cannot practicably be read, reconstructed, or recovered. The agency shall specify the manner of destruction of such records whet documenting disposition. Where possible, recycling following destruction is encouraged. a) For paper records containing information that is confidential or exempt from disclosure, appropriate destruction methods include burning in an industrial incineration facility, pulping, pulverizing, shredding, or macerating. High wet strength paper, paper mylar, durable-medium paper substitute, or similar water repeller papers are not sufficiently destroyed by pulping and require other methods such as shredding or burning. b) For electronic records containing information that is confidential or exempt from disclosure, appropriate destruction methods include physical destruction of storage media such as by shredding, crushing, or incineration; high-level overwriting that renders the data unrecoverable; or degaussing/demagnetizing. c) For other non-paper media containing information that is confidential or exempt from disclosure, such as audio tape, video tape, microforms, photographic films, etc., appropriate destruction methods include pulverizing, shredding, and chemical decomposition/recycling. d) Agencies shall not bury confidential or exempt records since burying does not ensure complete destruction or unauthorized access. jai,,, VI SUBMISSION OF RECORDS TO RECORDS MANAGEMENT DEPARTMENT WORKSHEET To be completed when requesting Pick-up of records by RMD Request date: Pickup Requested By: Name and title) Department) Location of Pickup: Number of Boxes:one legal size 36" box= 2.5 cu. Ft.) Complete description of contents to aid in matching to State of Florida retention schedules: (Include Court type, if applicable, ie.Jury, Small Claims,Traffic, Circuit Civil, Misdemeanor,etc.) Record Dates or Year(s) Retention Schedule, Item Number and Title, if known (RMD personnel can help you, if needed) Retention Period (if known) ie. 6 months, 1 year, 2 years, 10 years, etc. Is this a Historical or Permanent Record? Check all that apply: Records have been scanned and/or duplicates are stored electronically. Paper Records must be Stored at Warehouse until Retention is Met (Complete Label (exhibit A)for each box). Records must be Microfilmed and Disposed in Recycle Bin (Complete Records Disposition Document(exhibit B) with Signature on line#4) Records must be Microfilmed and Shredded (Complete Records Disposition Document (exhibit B)with Signature on line#4). Duplicate and Return copy of Microfilm to Department after filming. Records must be Disposed in Recycle Bin (Complete Records Disposition Document(exhibit B)with Signature on line#4). Records contain confidential information and must be Shredded (Complete Records Disposition Document exhibit B)with Signature on line#4). Additional Instructions: Records Picked up by: Date: Records Technician NO. RECORDS DISPOSITION DOCUMENT PAGE OF PAGES 1. AGENCY NAME and ADDRESS 2. AGENCY CONTACT (Name and Telephone Number) Ext. 3. NOTICE OF INTENTION: The scheduled records listed in Item 5 are to be disposed of in the manner checked below(specify only one). a. Destruction b. Microfilming and Destruction 0 c. Other 4. SUBMITTED BY: I hereby certify that the records to be disposed of are correctly represented below,that any audit requirements for the records have been fully justified, and that further retention is not required for any litigation pending or imminent. Signature Name and Title Date 5. LIST OF RECORD SERIES f. g a. b. c.d.e. Volume Disposition Schedule Item Title Retention Inclusive In Action and Dates Cubic DateNo.No. Feet Completed After Authorization 6. DISPOSAL AUTHORIZATION: Disposal for the above listed 7. DISPOSAL CERTIFICATE: The above listed records have been records is authorized. Any deletions or modifications are indicated. disposed of in the manner and on the date shown in column g. Signature Date Custodian/Records Management Liaison Officer Date Name and Title Witness 07/30/2019 Item 11G EXECUTIVE SUMMARY Value Adjustment Board (VAB) reference materials and website links. OBJECTIVE: For Value Adjustment Board (VAB) reference materials to be made available to the public, the special magistrates and the board members per Section 12D-9.013 of the Florida Administrative Code (F.A.C.) CONSIDERATIONS: To make the following reference materials available: Florida's Government in the Sunshine Manual Rule Chapter 12D-9, Florida Administrative Code (F.A.C.) Department of Revenue's Value Adjustment Board(VAB)Forms Rule Chapter 12D-10, Florida Administrative Code (F.A.C.) Rule Chapter 12D-51.001; Rule Chapter 12D-51.002; and Rule Chapter 12D-51.003 DOR's Uniform Policies and Procedures Manual and Other Legal Resources and Reference Materials Information for Taxpayers regarding Florida's Property Tax System and the VAB Process Florida Statutes: Chapter 119; Chapter 286; Chapter 192; Chapter 193; Chapter 194; Chapter 195; and Chapter 196 RECOMMENDATION: To notice these referenced documents and their associated website links. Attachment VAB Reference Materials CHAPTER 12D-9 REQUIREMENTS FOR VALUE ADJUSTMENT BOARD IN ADMINISTRATIVE REVIEWS; UNIFORM RULES FOR PROCEDURE FOR HEARINGS BEFORE VALUE ADJUSTMENT BOARDS PART I TAXPAYER RIGHTS, INFORMAL CONFERENCE PROCEDURES, DEFINITIONS; COMPOSITION OF THE VALUE ADJUSTMENT BOARD; APPOINTMENT OF THE CLERK; APPOINTMENT OF LEGAL COUNSEL TO THE BOARD;APPOINTMENT OF SPECIAL MAGISTRATES 12D-9.001 Taxpayer Rights in Value Adjustment Board Proceedings 12D-9.002 Informal Conference Procedures 12D-9.003 Definitions 12D-9.004 Composition of the Value Adjustment Board 12D-9.005 Duties of the Board 12D-9.006 Clerk of the Value Adjustment Board 12D-9.007 Role of the Clerk of the Value Adjustment Board 12D-9.008 Appointment of Legal Counsel to the Value Adjustment Board 12D-9.009 Role of Legal Counsel to the Board 12D-9.010 Appointment of Special Magistrates to the Value Adjustment Board 12D-9.011 Role of Special Magistrates to the Value Adjustment Board 12D-9.012 Training of Special Magistrates,Value Adjustment Board Members and Legal Counsel 12D-9.013 Organizational Meeting of the Value Adjustment Board 12D-9.014 Prehearing Checklist PART II PETITIONS; REPRESENTATION OF THE TAXPAYER; SCHEDULING AND NOTICE OF A HEARING; EXCHANGE OF EVIDENCE; WITHDRAWN OR SETTLED PETITIONS; HEARING PROCEDURES; DISQUALIFICATION OR RECUSAL; EX PARTE COMMUNICATION PROHIBITION; RECORD OF THE PROCEEDING, PETITIONS ON TRANSFER OF "PORTABILITY" ASSESSMENT DIFFERENCE; REMAINING ASSESSMENTS; RECOMMENDED DECISIONS; CONSIDERATION AND ADOPTION OF RECOMMENDED DECISIONS; FINAL DECISIONS; FURTHER JUDICIAL PROCEEDINGS 12D-9.015 Petition;Form and Filing Fee 12D-9.016 Filing and Service 12D-9.017 Ex Parte Communication Prohibition 12D-9.018 Representation of the Taxpayer 12D-9.019 Scheduling and Notice of a Hearing 12D-9.020 Exchange of Evidence 12D-9.021 Withdrawn or Settled Petitions;Petitions Acknowledged as Correct;Non Appearance; Summary Disposition of Petitions 12D-9.022 Disqualification or Recusal of Special Magistrates or Board Members 12D-9.023 Hearings Before Board or Special Magistrates 12D-9.024 Procedures for Commencement of a Hearing 12D-9.025 Procedures for Conducting a Hearing;Presentation of Evidence;Testimony of Witnesses 12D-9.026 Procedures for Conducting a Hearing by Electronic Media 12D-9.027 Process of Administrative Review 12D-9.028 Petitions on Transfer of"Portability"Assessment Difference 12D-9.029 Procedures for Remanding Value Assessments to the Property Appraiser 12D-9.030 Recommended Decisions 12D-9.031 Consideration and Adoption of Recommended Decisions of Special Magistrates by Value Adjustment Boards in Administrative Reviews 12D-9.032 Final Decisions 12D-9.033 Further Judicial Proceedings 12D-9.034 Record of the Proceeding 12D-9.035 Duty of Clerk to Prepare and Transmit Record 12D-9.036 Procedures for Petitions on Denials of Tax Deferrals PART III UNIFORM CERTIFICATION OF ASSESSMENT ROLLS 12D-9.037 Certification of Assessment Rolls 12D-9.038 Public Notice of Findings and Results of Value Adjustment Board PART I TAXPAYER RIGHTS; INFORMAL CONFERENCE PROCEDURES; DEFINITIONS; COMPOSITION OF THE VALUE ADJUSTMENT BOARD;APPOINTMENT OF THE CLERK; APPOINTMENT OF LEGAL COUNSEL TO THE BOARD; APPOINTMENT OF SPECIAL MAGISTRATES 12D-9.001 Taxpayer Rights in Value Adjustment Board Proceedings. 1)Taxpayers are granted specific rights by Florida law concerning value adjustment board procedures. 2)These rights include: a)The right to be notified of the assessment of each taxable item of property in accordance with the notice provisions set out in Florida Statutes for notices of proposed property taxes; b) The right to request an informal conference with the property appraiser regarding the correctness of the assessment or to petition for administrative or judicial review of property assessments. An informal conference with the property appraiser is not a prerequisite to filing a petition for administrative review or an action for judicial review; c) The right to file a petition on a form provided by the county that is substantially the same as the form prescribed by the department or to file a petition on the form provided by the department for this purpose; d) The right to state on the petition the approximate time anticipated by the taxpayer to present and argue his or her petition before the board; e)The right to authorize another person to file a board petition on the taxpayer's property assessment; f) The right, regardless of whether the petitioner initiates the evidence exchange, to receive from the property appraiser a copy of the current property record card containing information relevant to the computation of the current assessment, with confidential information redacted. This includes the right to receive such property record card when the property appraiser receives the petition from the board clerk, at which time the property appraiser will either send the property record card to the petitioner or notify the petitioner how to obtain it online; g) The right to be sent prior notice of the date for the hearing of the taxpayer's petition by the value adjustment board and the right to the hearing within a reasonable time of the scheduled hearing; h)The right to reschedule a hearing a single time for good cause,as described in this chapter; i)The right to be notified of the date of certification of the county's tax rolls; j)The right to represent himself or herself or to be represented by another person who is authorized by the taxpayer to represent the taxpayer before the board; k) The right, in counties that use special magistrates, to a hearing conducted by a qualified special magistrate appointed and scheduled for hearings in a manner in which the board, board attorney,and board clerk do not consider any assessment reductions recommended by any special magistrate in the current year or in any previous year; 1) The right to have evidence presented and considered at a public hearing or at a time when the petitioner has been given reasonable notice; m)The right to have witnesses sworn and to cross-examine the witnesses; n) The right to be issued a timely written decision within 20 calendar days of the last day the board is in session pursuant to Section 194.034,F.S., by the value adjustment board containing findings of fact and conclusions of law and reasons for upholding or overturning the determination of the property appraiser or tax collector; o) The right to advertised notice of all board actions, including appropriate narrative and column descriptions, in brief and nontechnical language; p)The right to bring an action in circuit court to appeal a value adjustment board valuation decision or decision to disapprove a classification,exemption,portability assessment difference transfer,or to deny a tax deferral or to impose a tax penalty; q)The right to have federal tax information, ad valorem tax returns, social security numbers, all fmancial records produced by the taxpayer and other confidential taxpayer information,kept confidential;and, r) The right to limiting the property appraiser's access to a taxpayer's records to only those instances in which it is determined that such records are necessary to determine either the classification or the value of taxable non-homestead property. Rulemaking Authority 194.011(5), 194.034(1), 195.027(1), 213.06(1) FS. Law Implemented 192.0105, 193.074, 194.011, 194.013, 194.015, 194.032, 194.034, 194.035, 194.036, 194.301, 195.002, 195.027, 195.084, 196.151, 196.193, 196.194 FS. History—New 3-30-10, Amended 9-19- 17. 12D-9.002 Informal Conference Procedures. 1) Any taxpayer who objects to the assessment placed on his or her property, including the assessment of homestead property at less than just value,shall have the right to request an informal conference with the property appraiser. 2) The property appraiser or a member of his or her staff shall confer with the taxpayer regarding the correctness of the assessment. 3) At the conference, the taxpayer shall present facts that he or she considers supportive of changing the assessment and the property appraiser or his or her representative shall present facts that the property appraiser considers to be supportive of the assessment. 4) The request for an informal conference is not a prerequisite to administrative or judicial review of property assessments. Requesting or participating in an informal conference does not extend the petition filing deadline. A taxpayer may file a petition while seeking an informal conference in order to preserve his or her right to an administrative hearing. Rulemaking Authority 194.011(5), 194.034(1), 195.027(1), 213.06(1)FS. Law Implemented 194.011, 213.05 FS.History—New 3-30-10. 12D-9.003 Definitions. 1) "Agent" means any person who is authorized by the taxpayer to file a petition with the board and represent the taxpayer in board proceedings on the petition. The term"agent"means the same as the term"representative." 2)"Board"means the local value adjustment board. 3)"Clerk"means the clerk of the local value adjustment board. 4)"Department,"unless otherwise designated,means the Department of Revenue. 5) "Hearing" means any hearing relating to a petition before a value adjustment board or special magistrate, regardless of whether the parties are physically present or telephonic or other electronic media is used to conduct the hearing,but shall not include a proceeding to act upon, consider or adopt special magistrates' recommended decisions at which no testimony or comment is taken or heard from a party. 6) "Petition" means a written request for a hearing, filed with a board by a taxpayer or an authorized person. A petition is subject to format and content requirements, as provided in Rule 12D-9.015, F.A.C. The filing of a petition is subject to timing requirements,as provided in this rule chapter. 7) "Petitioner" means the taxpayer or the person authorized by the taxpayer to file a petition on the taxpayer's behalf and represent the taxpayer in board proceedings on the petition. 8) "Representative" means any person who is authorized by the taxpayer to file a petition with the board and represent the taxpayer in board proceedings on the petition.The term"representative"means the same as the term"agent." 9) "Taxpayer" means the person or other legal entity in whose name property is assessed, including an agent of a timeshare period titleholder,and includes exempt owners of property,for purposes of this chapter. Rulemaking Authority 194.011(5), 194.034(1), 195.027(1), 213.06(1) FS. Law Implemented 192.001, 194.011, 194.013, 194.015, 194.032, 194.034, 195.022 FS. History—New 3-30-10,Amended 9-19-17. 12D-9.004 Composition of the Value Adjustment Board. 1)Every county shall have a value adjustment board which consists of: a) Two members of the governing body of the county, elected by the governing body from among its members, one of whom shall be elected as the chair of the value adjustment board; b)One member of the school board of the county,elected by the school board from among its members;and, c)Two citizen members: 1. One who owns homestead property in the county appointed by the county's governing body, 2. One who owns a business that occupies commercial space located within the school district appointed by the school board of the county. This person must, during the entire course of service, own a commercial enterprise, occupation, profession, or trade conducted from a commercial space located within the school district and need not be the sole owner. 3. Citizen members must not be: a.A member or employee of any taxing authority in this state, b. A person who represents property owners, property appraisers, tax collectors, or taxing authorities in any administrative or judicial review of property taxes. 4. Citizen members shall be appointed in a manner to avoid conflicts of interest or the appearance of conflicts of interest. 2)(a) Each elected member of the value adjustment board shall serve on the board until he or she is replaced by a successor elected by his or her respective governing body or school board or is no longer a member of the governing body or school board of the county. b) When an elected member of the value adjustment board ceases being a member of the governing body or school board whom he or she represents,that governing body or school board must elect a replacement. c) When the citizen member of the value adjustment board appointed by the governing body of the county is no longer an owner of homestead property within the county,the governing body must appoint a replacement. d) When the citizen member appointed by the school board is no longer an owner of a business occupying commercial space located within the school district,the school board must appoint a replacement. 3)(a)At the same time that it selects a primary member of the value adjustment board, the governing body or school board may select an alternate to serve in place of the primary member as needed.The method for selecting alternates is the same as that for selecting the primary members. b) At any time during the value adjustment board process the chair of the county governing body or the chair of the school board may appoint a temporary replacement for its elected member of the value adjustment board or for a citizen member it has appointed to serve on the value adjustment board. 4)(a)To have a quorum of the value adjustment board,the members of the board who are present must include at least: 1. One member of the governing body of the county, 2. One member of the school board; and, 3. One of the two citizen members. b)The quorum requirements of Section 194.015,F.S.,may not be waived by anyone,including the petitioner. 5)The value adjustment board cannot hold its organizational meeting until all members of the board are appointed, even if the number and type of members appointed are sufficient to constitute a quorum. If board legal counsel has not been previously appointed for that year,such appointment must be the first order of business. Rulemaking Authority 194.011(5), 194.034(1), 195.027(1),213.06(1)FS. Law Implemented 194.011, 194.015 FS. History—New 3-30-10,Amended 9-19-17. 12D-9.005 Duties of the Board. 1)(a)The value adjustment board shall meet not earlier than 30 days and not later than 60 days after the mailing of the notice provided in Section 194.011(1), F.S.; however, no board hearing shall be held before approval of all or any part of the county's assessment rolls by the Department of Revenue.The board shall meet for the following purposes: 1. Hearing petitions relating to assessments filed pursuant to Section 194.011(3),F.S., 2. Hearing complaints relating to homestead exemptions as provided for under Section 196.151,F.S., 3. Hearing appeals from exemptions denied, or disputes arising from exemptions granted, upon the filing of exemption applications under Section 196.011,F.S., 4.Hearing appeals concerning ad valorem tax deferrals and classifications,or 5. Hearing appeals from determinations that a change of ownership under Section 193.155(3), F.S., a change of ownership or control under Section 193.1554(5)or 193.1555(5),F.S.,or a qualifying improvement under Section 193.1555(5),F.S.,has occurred. b) The board may not meet earlier than July 1 to hear appeals pertaining to the denial of exemptions, agricultural and high- water recharge classifications,classifications as historic property used for commercial or certain nonprofit purposes,and deferrals. c)The board shall remain in session until its duties are completed concerning all assessment rolls or parts of assessment rolls. The board may temporarily recess, but shall reconvene when necessary to hear petitions, complaints, or appeals and disputes filed upon the roll or portion of the roll when approved. The board shall make its decisions timely so that the board clerk may observe the requirement that such decisions shall be issued within 20 calendar days of the last day the board is in session pursuant to Section 194.034,F.S. 2)(a) Value adjustment boards may have additional internal operating procedures, not rules,that do not conflict with, change, expand, suspend, or negate the rules adopted in this rule chapter or other provisions of law, and only to the extent indispensable for the efficient operation of the value adjustment board process.The board may publish fee schedules adopted by the board. b) These internal operating procedures may include methods for creating the verbatim record, provisions for parking by participants, assignment of hearing rooms, compliance with the Americans with Disabilities Act, and other ministerial type procedures. c)The board shall not provide notices or establish a local procedure instructing petitioners to contact the property appraiser's or tax collector's office or any other agency with questions about board hearings or procedures. The board, board legal counsel, board clerk, special magistrate or other board representative shall not otherwise enlist the property appraiser's or tax collector's office to perform administrative duties for the board. Personnel performing any of the board's duties shall be independent of the property appraiser's and tax collector's office. This section shall not prevent the board clerk or personnel performing board duties from referring petitioners to the property appraiser or tax collector for issues within the responsibility of the property appraiser or tax collector. This section shall not prevent the property appraiser from providing data to assist the board clerk with the notice of tax impact. 3)The board must ensure that all board meetings are duly noticed under Section 286.011,F.S., and are held in accordance with the law. 4)Other duties of value adjustment boards are set forth in other areas of Florida law. Value adjustment boards shall perform all duties required by law and shall abide by all limitations on their authority as provided by law. 5)Failure on three occasions with respect to any single tax year for the board to convene at the scheduled time of meetings of the board is grounds for removal from office by the Governor for neglect of duties. Rulemaking Authority 194.011(5), 194.034(1), 195.027(1), 213.06(1) FS. Law Implemented 192.0105, 194.011, 194.015, 194.032, 194.034, 194.035, 194.037 FS. HistoryNew 3-30-10,Amended 9-19-17. 12D-9.006 Clerk of the Value Adjustment Board. 1)The clerk of the governing body of the county shall be the clerk of the value adjustment board. 2) The board clerk may delegate the day to day responsibilities for the board to a member of his or her staff, but is ultimately responsible for the operation of the board. Rulemaking Authority 194.011(5), 194.034(1), 195.027(1),213.06(1)FS.Law Implemented 28.12, 192.001, 194.011, 194.015, 194.032,213.05 FS. History—New 3-30-10. 12D-9.007 Role of the Clerk of the Value Adjustment Board. 1) It is the board clerk's responsibility to verify through board legal counsel that the value adjustment board meets all of the requirements for the organizational meeting before the board or special magistrates hold hearings. If the board clerk determines that any of the requirements were not met, he or she shall contact the board legal counsel or the chair of the board regarding such deficiencies and cancel any scheduled hearings until such time as the requirements are met. 2)The board clerk shall make petition forms available to the public upon request. 3)The board clerk shall receive and acknowledge completed petitions and promptly furnish a copy of all completed and timely filed petitions to the property appraiser or tax collector. Alternatively, the property appraiser or the tax collector may obtain the relevant information from the board clerk electronically. 4)The board clerk shall prepare a schedule of appearances before the board based on petitions timely filed with him or her. If the petitioner has indicated on the petition an estimate of the amount of time he or she will need to present and argue the petition,the board clerk must take this estimate into consideration when scheduling the hearing. 5) No less than 25 calendar days prior to the day of the petitioner's scheduled appearance before the board, the board clerk must notify the petitioner of the date and time scheduled for the appearance.The board clerk shall simultaneously notify the property appraiser or tax collector. 6) If an incomplete petition, which includes a petition not accompanied by the required filing fee, is received within the time required, the board clerk shall notify the petitioner and give the petitioner an opportunity to complete the petition within 10 calendar days from the date notification is mailed. Such petition shall be timely if completed and filed, including payment of the fee if previously unpaid within the time frame provided in the board clerk's notice of incomplete petition. 7) In counties with a population of more than 75,000,the board clerk shall provide notification annually to qualified individuals or their professional associations of opportunities to serve as special magistrates. 8)The board clerk shall ensure public notice of and access to all hearings. Such notice shall contain a general description of the locations, dates, and times hearings are being scheduled. This notice requirement may be satisfied by making such notice available on the board clerk's website. Hearings must be conducted in facilities that are clearly identified for such purpose and are freely accessible to the public while hearings are being conducted. The board clerk shall assure proper signage to identify such facilities. 9)The board clerk shall schedule hearings to allow sufficient time for evidence to be presented and considered and to allow for hearings to begin at their scheduled time. The board clerk shall advise the chair of the board if the board's tentative schedule for holding hearings is insufficient to allow for proper scheduling. 10)The board clerk shall timely notify the parties of the decisions of the board so that such decisions shall be issued within 20 calendar days of the last day the board is in session pursuant to Section 194.034, F.S., and shall otherwise notify the property appraiser or tax collector of such decision. Notification of the petitioner must be by first class mail or by electronic means as set forth in Section 194.034(2)or 192.048, F.S. In counties using special magistrates, the board clerk shall also make available to both parties as soon as practicable a copy of the recommended decision of the special magistrate by mail or electronic means. No party shall have access to decisions prior to any other party. 11) After the value adjustment board has decided all petitions, complaints, appeals and disputes, the board clerk shall make public notice of the findings and results of the board in the manner prescribed in Section 194.037, F.S.,and by the department. 12) The board clerk is the official record keeper for the board and shall maintain a record of the proceedings which shall consist of: a)All filed documents; b)A verbatim record of any hearing; c)All tangible exhibits and documentary evidence presented; d)Any meeting minutes;and, e)Any other documents or materials presented on the record by the parties or by the board or special magistrate. The record shall be maintained for four years after the final decision has been rendered by the board, if no appeal is filed in circuit court or for five years if an appeal is filed,or, if requested by one of the parties,until the final disposition of any subsequent judicial proceeding relating to the property. 13) The board clerk shall make available to the public copies of all additional internal operating procedures and forms of the board or special magistrates described in Rule 12D-9.005, F.A.C., and shall post any such procedures and forms on the board clerk's website, if any. Making materials available on a website is sufficient; however, provisions shall be made for persons that have hardship. Such materials shall be consistent with Department rules and forms. 14) The board clerk shall provide notification of appeals or value adjustment board petitions taken with respect to property located within a municipality to the chief executive officer of each municipality as provided in Section 193.116, F.S. The board clerk shall also publish any notice required by Section 196.194,F.S. Rulemaking Authority 194.011(5), 194.034(1), 195.027(1), 213.06(1) FS. Law Implemented 192.048, 194.011, 194.013, 194.015, 194.032, 194.034, 194.035, 194.036, 195.022 FS. History—New 3-30-10,Amended 6-14-16,3-13-17, 9-19-17. 12D-9.008 Appointment of Legal Counsel to the Value Adjustment Board. 1)Each value adjustment board must appoint private legal counsel to assist the board. 2) This legal counsel must be an attorney in private practice. The use of an attorney employed by government is prohibited. Counsel must have practiced law for over five years and meet the requirements of Section 194.015,F.S. 3)An attorney may represent more than one value adjustment board. 4)An attorney may represent a value adjustment board,even if another member of the attorney's law firm represents one of the enumerated parties so long as the representation is not before the value adjustment board. 5)Legal counsel should avoid conflicts of interest or the appearance of a conflict of interest in their representation. Rulemaking Authority 194.011(5), 194.034(1), 195.027(1), 213.06(1)FS. Law Implemented 194.011, 194.015 FS.History—New 3-30-10. 12D-9.009 Role of Legal Counsel to the Board. 1)The board legal counsel shall have the responsibilities listed below consistent with the provisions of law. a)The primary role of the board legal counsel shall be to advise the board on all aspects of the value adjustment board review process to ensure that all actions taken by the board and its appointees meet the requirements of law. b) Board legal counsel shall advise the board in a manner that will promote and maintain a high level of public trust and confidence in the administrative review process. c) The board legal counsel is not an advocate for either party in a value adjustment board proceeding, but instead ensures that the proceedings are fair and consistent with the law. d)Board legal counsel shall advise the board of the actions necessary for compliance with the law. e)Board legal counsel shall advise the board regarding: 1. Composition and quorum requirements; 2. Statutory training and qualification requirements for special magistrates and members of the board; 3. Legal requirements for recommended decisions and final decisions; 4. Public meeting and open government laws;and, 5.Any other duties,responsibilities, actions or requirements of the board consistent with the laws of this state. 1) Board legal counsel shall review and respond to written complaints alleging noncompliance with the law by the board, special magistrates, board clerk, and the parties. The legal counsel shall send a copy of the complaint along with the response to the department. This section does not refer to routine requests for reconsideration, requests for rescheduling, and pleadings and argument in petitions. 2) The board legal counsel shall, upon appointment, send his or her contact information, which shall include his or her name, mailing address,telephone number, fax number,and e-mail address,to the department by mail,fax or email to: Department of Revenue Property Tax Oversight Program Attn.: Director P.O. Box 3000 Tallahassee, FL 32315-3000 Fax Number: (850)617-6112 Email Address: VAB@floridarevenue.com. Rulemaking Authority 194.011(5), 194.034(1), 195.027(1),213.06(1)FS.Law Implemented 194.011, 194.015, 213.05 FS. History—New 3-30-10. 12D-9.010 Appointment of Special Magistrates to the Value Adjustment Board. 1) In counties with populations of more than 75,000, the value adjustment board shall appoint special magistrates to take testimony and make recommendations on petitions filed with the value adjustment board. Special magistrates shall be selected from a list maintained by the board clerk of qualified individuals who are willing to serve. When appointing special magistrates, the board, board attorney, and board clerk shall not consider any assessment reductions recommended by any special magistrate in the current year or in any previous year. The process for review of complaints of bias, prejudice, or conflict of interest regarding the actions of a special magistrate shall be as provided in subsection 12D-9.022(4),F.A.C. 2)In counties with populations of 75,000 or less,the value adjustment board shall have the option of using special magistrates. The department shall make available to such counties a list of qualified special magistrates. 3)A person does not have to be a resident of the county in which he or she serves as a special magistrate. 4)The special magistrate must meet the following qualifications: a)A special magistrate must not be an elected or appointed official or employee of the county. b)A special magistrate must not be an elected or appointed official or employee of a taxing jurisdiction or of the State. c) During a tax year in which a special magistrate serves, he or she must not represent any party before the board in any administrative review of property taxes. d)All special magistrates must meet the qualifications specified in Section 194.035,F.S. 1. A special magistrate appointed to hear issues of exemptions, classifications, portability assessment difference transfers, changes of ownership under Section 193.155(3), F.S., changes of ownership or control under Section 193.1554(5), or 193.1555(5), F.S., or a qualifying improvement determination under Section 193.1555(5), F.S., must be a member of The Florida Bar, must have at least five years of experience in the area of ad valorem taxation, and must receive training provided by the department. Alternatively, a member of The Florida Bar with at least three years of experience in ad valorem taxation and who has completed board training provided by the department including the examination,may serve as a special magistrate. 2. A special magistrate appointed to hear issues regarding the valuation of real estate shall be a state certified real estate appraiser, must have at least five years of experience in real property valuation, and must receive training provided by the department. Alternatively, a state certified real estate appraiser with at least three years of real estate valuation experience and who has completed board training provided by the department including the examination, may serve as a special magistrate. A real property valuation special magistrate must be certified under Chapter 475,Part II, F.S. a.A Florida certified residential appraiser appointed by the value adjustment board shall only hear petitions on the just valuation of residential real property of one to four residential units and shall not hear petitions on other types of real property. b. A Florida certified general appraiser appointed by the value adjustment board may hear petitions on the just valuation of any type of real property. 3. A special magistrate appointed to hear issues regarding the valuation of tangible personal property shall be a designated member of a nationally recognized appraiser's organization,must have at least five years of experience in tangible personal property valuation, and must receive training provided by the department. Alternatively, a designated member of a nationally recognized appraiser's organization with at least three years of experience in tangible personal property valuation and who has completed board training provided by the department including the examination,may serve as a special magistrate. 4. All special magistrates shall attend or receive an annual training program provided by the department. Special magistrates substituting two years of experience must show that they have completed the training by taking a written examination provided by the department. A special magistrate must receive or complete any required training prior to holding hearings. 5)(a)The value adjustment board or board legal counsel must verify a special magistrate's qualifications before appointing the special magistrate. b) The selection of a special magistrate must be based solely on the experience and qualification of such magistrate, and must not be influenced by any party, or prospective party, to a board proceeding or by any such party with an interest in the outcome of such proceeding. Special magistrates must adhere to Rule 12D-9.022,F.A.C.,relating to disqualification or recusal. Rulemaking Authority 194.011(5), 194.034(1), 195.027(1), 213.06(1)FS. Law Implemented 194.011, 194.032, 194.034, 194.035 FS. History—New 3-30-10,Amended 9-19-17. 12D-9.011 Role of Special Magistrates to the Value Adjustment Board. 1)The role of the special magistrate is to conduct hearings,take testimony and make recommendations to the board regarding petitions filed before the board. In carrying out these duties the special magistrate shall: a)Accurately and completely preserve all testimony,documents received,and evidence admitted for consideration; b) At the request of either party, administer the oath upon the property appraiser or tax collector, each petitioner and all witnesses testifying at a hearing; c)Conduct all hearings in accordance with the rules prescribed by the department and the laws of the state;and, d) Make recommendations to the board which shall include proposed findings of fact, proposed conclusions of law, and the reasons for upholding or overturning the determination of the property appraiser or tax collector,also see Rule 12D-9.030,F.A.C. 2)The special magistrate shall perform other duties as set out in the rules of the department and other areas of Florida law,and shall abide by all limitations on the special magistrate's authority as provided by law. 3) When the special magistrate determines that the property appraiser did not establish a presumption of correctness, or determines that the property appraiser established a presumption of correctness that is overcome, as provided in Rule 12D-9.027, F.A.C., and the record contains competent substantial evidence for establishing value, an appraiser special magistrate is required to establish a revised value for the petitioned property. In establishing the revised value when authorized by law, the board or special magistrate is not restricted to any specific value offered by the parties. Rulemaking Authority 194.011(5), 194.034(1), 195.027(1), 213.06(1)FS. Law Implemented 194.011, 194.032, 194.034, 194.035, 195.022, 213.05, 475,Part II FS. HistoryNew 3-30-10. 12D-9.012 Training of Special Magistrates,Value Adjustment Board Members,and Legal Counsel. 1) The department shall provide and conduct training for special magistrates at least once each state fiscal year available in at least five locations throughout the state. Such training shall emphasize: a)The law that applies to the administrative review of assessments; b)Taxpayer rights in the administrative review process; c)The composition and operation of the value adjustment board; d) The roles of the board, board clerk, board legal counsel, special magistrates, and the property appraiser or tax collector and their staff; e)Procedures for conducting hearings; 0 Administrative reviews of just valuations, classified use valuations, property classifications, exemptions, and portabilityassessmentdifferences; g)The review,admissibility, and consideration of evidence; h)Requirements for written decisions;and, i)The department's standard measures of value, including the guidelines for real and tangible personal property. 2)The training shall be open to the public. 3) Before any hearings are conducted, in those counties that do not use special magistrates, all members of the board or the board's legal counsel must receive the training, including any updated modules, before conducting hearings, but need not complete the training examinations,and shall provide a statement acknowledging receipt of the training to the board clerk. 4)(a) Each special magistrate that has five years of experience and, in those counties that do not use special magistrates, each board member or the board legal counsel must receive the training, including any updated modules, before conducting hearings, but need not complete the training examinations,and shall provide a statement acknowledging receipt of the training to the board clerk. b) Each special magistrate that has three years of experience must complete the training including any updated modules and examinations, and receive from the department a certificate of completion, before conducting hearings and shall provide a copy of the certificate of completion of the training and examinations, including any updated modules,to the board clerk. 5) The department's training is the official training for special magistrates regarding administrative reviews. The board clerk and board legal counsel may provide orientation to the special magistrates relating to local operating or ministerial procedures only. Such orientation meetings shall be open to the public for observation. This does not prevent board legal counsel from giving legal advice; however, to the fullest extent practicable, such legal advice should be in writing and public record. For requirements for decisions specifically based on legal advice see subsection 12D-9.030(6)and paragraph 12D-9.032(1)(b),F.A.C. 6) Meetings or orientations for special magistrates, for any instructional purposes relating to procedures for hearings, handling or consideration of petitions, evidence, worksheets, forms, decisions or related computer files, must be open to the public for observation. Such meetings or orientations must be reasonably noticed to the public in the same manner as an organizational meeting of the board,or posted as reasonable notice on the board clerk's website. Rulemaking Authority 194.011(5), 194.034(1), 195.027(1), 213.06(1) FS. Law Implemented 194.011, 194.032, 194.034, 194.035, 195.022, 195.084,213.05, 475,Part 11 FS.History—New 3-30-10. 12D-9.013 Organizational Meeting of the Value Adjustment Board. 1)The board shall annually hold one or more organizational meetings,at least one of which shall meet the requirements of this section. The board shall hold this organizational meeting prior to the holding of value adjustment board hearings. The board shall provide reasonable notice of each organizational meeting and such notice shall include the date, time, location, purpose of the meeting,and information required by Section 286.0105, F.S.At one organizational meeting the board shall: a)Introduce the members of the board and provide contact information; b)Introduce the board clerk or any designee of the board clerk and provide the board clerk's contact information; c) Appoint or ratify the private board legal counsel. At the meeting at which board counsel is appointed,this item shall be the first order of business; d)Appoint or ratify special magistrates,if the board will be using them for that year; e) Make available to the public, special magistrates and board members, Rule Chapter 12D-9, F.A.C., containing the uniform rules of procedure for hearings before value adjustment boards and special magistrates(if applicable), and the associated forms that have been adopted by the department; f) Make available to the public, special magistrates and board members, Rule Chapter 12D-10, F.A.C., containing the rules applicable to the requirements for hearings and decisions; g) Make available to the public, special magistrates and board members the requirements of Florida's Government in the Sunshine/open government laws including information on where to obtain the current Government-In-The-Sunshine manual; h)Discuss,take testimony on and adopt or ratify with any required revision or amendment any local administrative procedures and forms of the board. Such procedures must be ministerial in nature and not be inconsistent with governing statutes, case law, attorney general opinions or rules of the department. All local administrative procedures and forms of the board or special magistrates shall be made available to the public and shall be accessible on the board clerk's website, if any; i) Discuss general information on Florida's property tax system, respective roles within this system, taxpayer opportunities to participate in the system,and property taxpayer rights; j) Make available to the public, special magistrates and board members, Rules 12D-51.001, 12D-51.002 and 12D-51.003, F.A.C., and Chapters 192 through 195, F.S., as reference information containing the guidelines and statutes applicable to assessments and assessment administration; k)Adopt or ratify by resolution any filing fee for petitions for that year, in an amount not to exceed$15;and, 1) For purposes of this rule, making available to the public means, in addition to having copies at the meeting, the board may refer to a website containing copies of such documents. 2) The board shall announce the tentative schedule for the value adjustment board taking into consideration the number of petitions filed,the possibility of the need to reschedule and the requirement that the board stay in session until all petitions have been heard. 3)The board may hold additional meetings for the purpose of addressing administrative matters. Rulemaking Authority 194.011(5), 194.034(1), 195.027(1), 213.06(1) FS. Law Implemented 194.011, 194.013, 194.015, 194.032, 194.034, 194.035,213.05, 286.011,286.0105 FS. History—New 3-30-10. 12D-9.014 Prehearing Checklist. 1) The board clerk shall not allow the holding of scheduled hearings until the board legal counsel has verified that all requirements in Chapter 194, F.S.,and department rules,were met as follows: a)The composition of the board is as provided by law; b)Board legal counsel has been appointed as provided by law; c)Board legal counsel meets the requirements of Section 194.015,F.S.; d) No board members represent other government entities or taxpayers in any administrative or judicial review of property taxes, and citizen members are not members or employees of a taxing authority, during their membership on the board; e) In a county that does not use special magistrates, either all board members have received the department's training or board legal counsel has received the department's training; 0 The organizational meeting, as well as any other board meetings, will be or were noticed in accordance with Section 286.011,F.S., and will be or were held in accordance with law; g) The department's uniform value adjustment board procedures, consisting of this rule chapter, were made available at the organizational meeting and copies were provided to special magistrates and board members; h)The department's uniform policies and procedures manual is available on the existing website of the board clerk,if the board clerk has a website; i)The qualifications of special magistrates were verified, including that special magistrates received the department's training, and that special magistrates with less than five years of required experience successfully completed the department's training including any updated modules and an examination,and were certified; j) The selection of special magistrates was based solely on proper experience and qualifications and neither the property appraiser nor any petitioners influenced the selection of special magistrates. This provision does not prohibit the board from considering any written complaint filed with respect to a special magistrate by any party or citizen; k) The appointment and scheduling of special magistrates for hearings was done in a manner in which the board, board attorney, and board clerk did not consider any assessment reductions recommended by any special magistrate in the current year or in any previous year. 1)All procedures and forms of the board or special magistrate are in compliance with Chapter 194,F.S., and this rule chapter; m)The board is otherwise in compliance with Chapter 194,F.S.,and this rule chapter;and, n)Notice has been given to the chief executive officer of each municipality as provided in Section 193.116,F.S. 2)The board clerk shall notify the board legal counsel and the board chair of any action needed to comply with subsection(1). Rulemaking Authority 194.011(5), 194.034(1), 195.027(1), 213.06(1) FS. Law Implemented 194.011, 194.015, 194.032, 194.034, 194.035 FS. History—New 3-30-10,Amended 9-19-17. PART II PETITIONS;REPRESENTATION OF THE TAXPAYER; SCHEDULING AND NOTICE OF A HEARING; EXCHANGE OF EVIDENCE; WITHDRAWN OR SETTLED PETITIONS; HEARING PROCEDURES; DISQUALIFICATION OR RECUSAL; EX PARTE COMMUNICATION PROHIBITION; RECORD OF THE PROCEEDING; PETITIONS ON TRANSFER OF"PORTABILITY"ASSESSMENT DIFFERENCE; REMAINING ASSESSMENTS; RECOMMENDED DECISIONS;CONSIDERATION AND ADOPTION OF RECOMMENDED DECISIONS; FINAL DECISIONS; FURTHER JUDICIAL PROCEEDINGS 12D-9.015 Petition; Form and Filing Fee. 1)(a)For the purpose of requesting a hearing before the value adjustment board,the department prescribes Form DR-486. The Form DR-486 series is adopted and incorporated by reference in Rule 12D-16.002,F.A.C. b)In accordance with Section 194.011(3), F.S.,the department is required to prescribe petition forms. The department will not approve any local version of this form that contains substantive content that varies from the department's prescribed form. Any requests under Section 195.022, F.S., or approval from the department to use forms for petitions that are not identical to the department's form shall be by written board action or by written and signed request from the board chair or board legal counsel. 2) Content of Petition. Petition forms as adopted or approved by the department shall contain the following elements so that when filed with the board clerk they shall: a)Describe the property by parcel number; b)Be sworn by the petitioner; c) State the approximate time anticipated by the petitioner for presenting and arguing his or her petition before the board or special magistrate to be considered by the board clerk as provided in subsection 12D-9.019(1), F.A.C., and may provide dates of nonavailability for scheduling purposes if applicable; d) Contain a space for the petitioner to indicate on the petition form that he or she does not wish to be present and argue the petition before the board or special magistrate but would like to have their evidence considered without an appearance; e) Contain a statement that the petitioner has the right, regardless of whether the petitioner initiates the evidence exchange, to receive from the property appraiser a copy of the property record card containing information relevant to the computation of the current assessment, with confidential information redacted, along with a statement that when the property appraiser receives the petition, the property appraiser will either send the property record card to the petitioner or notify the petitioner how to obtain the property record card online; 01. Contain a signature field for the taxpayer to sign the petition and a checkbox for the taxpayer to indicate that she or he has authorized a representative to receive or access confidential taxpayer information related to the taxpayer, 2. Contain a checkbox for the taxpayer to indicate that he or she has authorized a compensated or uncompensated representative to act on the taxpayer's behalf, 3. Contain a signature field for an authorized employee or representative to sign the petition, when applicable, along with the authorized employee's or representative's sworn certification under penalty of perjury that he or she has the taxpayer's authorization to file the petition on the taxpayer's behalf together with checkboxes for professional information and spaces for license numbers; and, 4. Contain a signature field for a compensated or uncompensated representative,who is not an employee of the taxpayer or of an affiliated entity, and not an attorney who is a member of The Florida Bar, a real estate appraiser licensed or certified under Chapter 475,Part II,F.S.,a real estate broker licensed under Chapter 475,Part I, F.S.,or a certified public accountant licensed under Chapter 473, F.S., and contain checkboxes, for a compensated representative to indicate he or she is attaching a power of attorney from the taxpayer,and for an uncompensated representative to indicate he or she is attaching a written authorization from the taxpayer. g) If the petition indicates that the taxpayer has authorized a compensated representative, who is not acting as a licensed or certified professional listed in paragraph 12D-9.018(3)(a), F.A.C., to act on the taxpayer's behalf, at the time of filing, the petition must either be signed by the taxpayer or be accompanied by a power of attorney;and, h) If the petition indicates that the taxpayer has authorized an uncompensated representative to act on the taxpayer's behalf, at the time of filing,the petition must either be signed by the taxpayer or be accompanied by the taxpayer's written authorization. i)Contain a space for the petitioner to indicate if the property is four or less residential units; or other property type; provided the board clerk shall accept the petition even if this space is not filled in;and, j) Contain a statement that a tangible personal property assessment may not be contested unless a return required by Section 193.052,F.S., is timely filed. 3)The petition form shall provide notice to the petitioner that the person signing the petition becomes the agent of the taxpayer for the purpose of serving process to obtain personal jurisdiction over the taxpayer for the entire value adjustment board proceeding, including any appeals to circuit court of a board decision by the property appraiser or tax collector. 4) The petition form shall provide notice to the petitioner of his or her right to an informal conference with the property appraiser and that such conference is not a prerequisite to filing a petition nor does it alter the time frame for filing a timely petition. 5) The department, the board clerk, and the property appraiser or tax collector shall make available to petitioners the blank petition form adopted or approved by the department. The department prescribes the Form DR-486 series, for this purpose, incorporated in Rule 12D-16.002,F.A.C.,by reference. 6) If the taxpayer or representative's name, address, telephone, or similar contact information on the petition changes after filing the petition and before the hearing,the taxpayer or representative shall notify the board clerk in writing. 7) Filing Fees. By resolution of the value adjustment board, a petition shall be accompanied by a filing fee to be paid to the board clerk in an amount determined by the board not to exceed$15 for each separate parcel of property,real or personal covered by the petition and subject to appeal.The resolution may include arrangements for petitioners to pay filing fees by credit card. a)Other than fees required for late filed applications under Sections 193.155(8)(j)and 196.011(8), F.S.,only a single filing fee shall be charged to any particular parcel of real property or tangible personal property account, despite the existence of multiple issues or hearings pertaining to such parcels or accounts. b) No filing fee shall be required with respect to an appeal from the disapproval of a timely filed application for homestead exemption or from the denial of a tax deferral. c)For joint petitions filed pursuant to Section 194.011(3)(e), (f), or(g), F.S., a single filing fee shall be charged. Such fee shall be calculated as the cost of the time required for the special magistrate in hearing the joint petition and shall not exceed$5 per parcel or account, for each additional parcel or account included in the petition, in addition to any filing fee for the petition. Said fee is to be proportionately paid by affected property owners. d) The value adjustment board or its designee shall waive the filing fee with respect to a petition filed by a taxpayer who demonstrates at the time of the filing by submitting with the petition documentation issued by the Department of Children and Families that the petitioner is currently an eligible recipient of temporary assistance under Chapter 414,F.S. e) All filing fees shall be paid to the board clerk at the time of filing. Any petition not accompanied by the required filing fee will be deemed incomplete. 8) An owner of contiguous, undeveloped parcels may file a single joint petition if the property appraiser determines such parcels are substantially similar in nature. A condominium association, cooperative association, or any homeowners' association as defined in Section 723.075,F.S.,with approval of its board of administration or directors,may file with the value adjustment board a single joint petition on behalf of any association members who own parcels of property which the property appraiser determines are substantially similar with respect to location, proximity to amenities, number of rooms, living area, and condition. An owner of multiple tangible personal property accounts may file a single joint petition if the property appraiser determines that the tangible personal property accounts are substantially similar in nature. The property appraiser shall provide the petitioner with such determination upon request by the petitioner. The petitioner must obtain the determination from the property appraiser prior to filing the petition and must file the determination provided and completed by the property appraiser with the petition. An incorporated attached list of parcels or accounts by parcel number or account number, with an indication on the petition form showing a joint petition, shall be sufficient to signify a joint petition. 9)Persons Authorized to Sign and File Petitions. The following persons may sign and file petitions with the value adjustment board. a)The taxpayer may sign and file a petition. b) An employee of the taxpayer or of an affiliated entity or a licensed or certified professional listed in paragraph 12D- 9.018(3)(a), F.A.C., who the taxpayer has authorized to file a petition and represent the taxpayer and who certifies under penalty of perjury that he or she has the taxpayer's authorization to file a petition on the taxpayer's behalf and represent the taxpayer, may sign and file such a petition that is not signed by the taxpayer and that is not accompanied by the taxpayer's written authorization. c)A compensated person, who is not an employee of the taxpayer or of an affiliated entity and who is not acting as a licensed or certified professional listed in paragraph 12D-9.018(3)(a), F.A.C., may sign and file a petition on the taxpayer's behalf if the taxpayer has authorized such person by power of attorney. If the petition is not signed by the taxpayer, such person must provide a copy of the power of attorney to the board clerk at the time the petition is filed. This power of attorney is valid only for representing a single taxpayer in a single assessment year, and must identify the parcels or accounts for which the person is authorized to represent the taxpayer and must conform to the requirements of Chapter 709, Part II, F.S. A taxpayer may use a Department of Revenue form to grant the power of attorney or may use a different form provided it meets the requirements of Chapter 709, Part II, and Section 194.034(1), F.S. The Department has adopted Form DR-486P0A, Power of Attorney for Representation Before the Value Adjustment Board, which is incorporated by reference in Rule 12D-16.002, F.A.C., as a form available to taxpayers for granting the power of attorney. d)An uncompensated person, who has a taxpayer's signed written authorization to represent the taxpayer, is authorized to sign and file a petition on the taxpayer's behalf if, at the time the petition is filed, such person provides a copy of the taxpayer's written authorization to the board clerk with the petition or the taxpayer's signed written authorization is contained on the petition form. This written authorization is valid only for representing a single taxpayer in a single assessment year and must identify the parcels or accounts for which the person is authorized to represent the taxpayer. A taxpayer may use a Department of Revenue form to grant the authorization in writing or may use a different form provided it meets the requirements of Section 194.034(1), F.S. The Department has adopted Form DR-486A, Written Authorization for Representation Before the Value Adjustment Board, which is incorporated by reference in Rule 12D-16.002, F.A.C., as a form available to taxpayers for granting the written authorization. 10)(a) If a taxpayer notifies the board that an unauthorized petition has been filed for the taxpayer's property, the board may require the person who filed the petition to provide to the board, before a hearing is held on such petition, the taxpayer's written authorization for the person to file the petition and represent the taxpayer. b) If the board finds that an employee or a professional listed in paragraph 12D-9.018(3)(a), F.A.C., knowingly and willfully filed a petition not authorized by the taxpayer, the board shall require such employee or professional to provide to the board clerk, before any petition filed by that employee or professional is heard, the taxpayer's written authorization for the employee or professional to represent the taxpayer. This board requirement shall extend for one year after the board's imposition of the requirement. 11)If duplicate petitions are filed on the same property,the board clerk shall contact the taxpayer and all petitioners to identify whether a person has the taxpayer's authorization to file a petition and represent the taxpayer, and resolve the issue in accordance with this rule chapter. 12)(a) The board clerk shall accept for filing any completed petition that is timely submitted on a form approved by the department, with payment if required. If an incomplete petition is received, the board clerk shall notify the petitioner and give the petitioner an opportunity to complete the petition within 10 calendar days. Such completed petition shall be timely if completed and filed within the time frame provided in the board clerk's notice. b)A"completed"petition is one that: 1. Provides information for all the required elements that are displayed on the department's form; 2. Is accompanied by a power of attorney if required; 3. Is accompanied by written taxpayer authorization if required;and, 4. Is accompanied by the appropriate filing fee if required. c) In accepting a petition, the board clerk shall rely on the licensure information provided by a licensed professional representative, the power of attorney provided by an authorized, compensated person, or the written taxpayer authorization provided by an authorized,uncompensated person. 13) Timely Filing of Petitions. Petitions related to valuation issues may be filed, and must be accepted by the board clerk, at any time during the taxable year on or before the 25th day following the mailing of the notice of proposed property taxes. Other petitions may be filed as follows: a) With respect to issues involving the denial of an exemption on or before the 30th day following the mailing of the written notification of the denial of the exemption on or before July 1 of the year for which the application was filed; b) With respect to issues involving the denial of an agricultural classification application, on or before the 30th day following the mailing of the notification in writing of the denial of the agricultural classification on or before July 1 of the year for which the application was filed; c) With respect to issues involving the denial of a high-water recharge classification application on or before the 30th day following the mailing of the notification in writing of the denial of the high-water recharge classification on or before July 1 of the year for which the application was filed; d) With respect to issues involving the denial of a historic property used for commercial or certain nonprofit purposes classification application, on or before the 30th day following the mailing of the notification in writing of the denial of the classification on or before July 1 of the year for which the application was filed; e) With respect to issues involving the denial of a tax deferral, on or before the 30th day following the mailing of the notification in writing of the denial of the deferral application; f)With respect to exemption or classification claims relating to an exemption or classification that is not reflected on the notice of property taxes, including late filed exemption claims, on or before the 25th day following the mailing of the notice of proposed property taxes, or on or before the 30th day following the mailing of the written notification of the denial of the exemption or classification,whichever date is later;and, g)With respect to penalties imposed for filing incorrect information relating to tax deferrals for homestead,for recreational and commercial working waterfronts or for affordable rental housing properties,within 30 days after the penalties are imposed. 14)Late Filed Petitions. a) The board may not extend the time for filing a petition. The board is not authorized to set and publish a deadline for late filed petitions. However,the failure to meet the statutory deadline for filing a petition to the board does not prevent consideration of such a petition by the board or special magistrate when the board or board designee determines that the petitioner has demonstrated good cause justifying consideration and that the delay will not, in fact, be harmful to the performance of board functions in the taxing process. "Good cause"means the verifiable showing of extraordinary circumstances,as follows: 1. Personal, family, or business crisis or emergency at a critical time or for an extended period of time that would cause a reasonable person's attention to be diverted from filing, or 2. Physical or mental illness, infirmity,or disability that would reasonably affect the petitioner's ability to timely file, or 3. Miscommunication with, or misinformation received from, the board clerk, property appraiser, or their staff regarding the necessity or the proper procedure for filing that would cause a reasonable person's attention to be diverted from timely filing,or 4.Any other cause beyond the control of the petitioner that would prevent a reasonably prudent petitioner from timely filing. b) The board clerk shall accept but not schedule for hearing a petition submitted to the board after the statutory deadline has expired, and shall submit the petition to the board or board designee for good cause consideration if the petition is accompanied by a written explanation for the delay in filing. Unless scheduled together or by the same notice, the decision regarding good cause for late filing of the petition must be made before a hearing is scheduled,and the parties shall be notified of such decision. c) The board clerk shall forward a copy of completed but untimely filed petitions to the property appraiser or tax collector at the time they are received or upon the determination of good cause. d)The board is authorized to,but need not,require good cause hearings before good cause determinations are made. The board or a board designee, which includes the board legal counsel or a special magistrate, shall determine whether the petitioner has demonstrated, in writing, good cause justifying consideration of the petition. If the board or a board designee determines that the petitioner has demonstrated good cause, the board clerk shall accept the petition for filing and so notify the petitioner and the property appraiser or the tax collector. e) If the board or a board designee determines that the petitioner has not demonstrated good cause, or if the petition is not accompanied by a written explanation for the delay in filing, the board clerk shall notify the petitioner and the property appraiser or tax collector. f) A person who files a petition may timely file an action in circuit court to preserve the right to proceed in circuit court. Sections 193.155(8)(1), 194.036, 194.171(2)and 196.151,F.S.). 15)Acknowledgement of Timely Filed Petitions. The board clerk shall accept all completed petitions, as defined by statute and subsection (2), of this rule. Upon receipt of a completed and filed petition, the board clerk shall provide to the petitioner an acknowledgment of receipt of such petition and shall provide to the property appraiser or tax collector a copy of the petition. 16) When the property appraiser receives the petition from the board clerk, regardless of whether the petitioner initiates the evidence exchange, the property appraiser shall provide to the petitioner a copy of the property record card containing information relevant to the computation of the current assessment, with confidential information redacted. The property appraiser shall provide such property record card to the petitioner either by sending it to the petitioner or by notifying the petitioner how to obtain it online. 17)The board clerk shall send the notice of hearing such that it will be received by the petitioner no less than twenty-five(25) calendar days prior to the day of such scheduled appearance. The board clerk will have prima facie complied with the requirements of this section if the notice was deposited in the U.S. mail thirty(30)days prior to the day of such scheduled appearance. 18) Copies of the forms incorporated in Rule 12D-16.002, F.A.C., may be obtained at the Department's Internet site: http://floridarevenue.com/dor/property/forms/. Rulemaking Authority 194.011(5), 194.034(1), 195.027(1), 213.06(1) FS. Law Implemented 193.155, 194.011, 194.013, 194.032, 194.034, 194.036, 195.022, 196.151, 197.2425 FS.History—New 3-30-10,Amended 11-1-12, 6-14-16,3-13-17, 9-19-17. 12D-9.016 Filing and Service. 1)In construing these rules or any order of the board, special magistrate, or a board designee, filing shall mean received by the board clerk during open hours or by the board, special magistrate,or a board designee during a meeting or hearing. 2)(a)Any hand-delivered or mailed document received by the office of the board clerk after close of business as determined by the board clerk shall be filed the next regular business day. b)If the board clerk accepts documents filed by FAX or other electronic transmission, documents received on or after 11:59:59 p.m. of the day they are due shall be filed the next regular business day. c) Any document that is required to be filed, served, provided or made available may be filed, served, provided or made available electronically, if the board and the board clerk make such resources available,and no party is prejudiced. d)Local procedure may supersede provisions regarding the number of copies that must be provided. 3) When a party files a document with the board, other than the petition, that party shall serve copies of the document to all parties in the proceeding. When a document is filed that does not clearly indicate it has been provided to the other party, the board clerk,board legal counsel, board members and special magistrates shall inform the party of the requirement to provide to every party or shall exercise care to ensure that a copy is provided to every party,and that no ex parte communication occurs. 4) Any party who elects to file any document by FAX or other electronic transmission shall be responsible for any delay, disruption, or interruption of the electronic signals and accepts the full risk that the document may not be properly filed with the board clerk as a result. Rulemaking Authority 194.011(5), 194.034(1), 195.027(1), 213.06(1) FS. Law Implemented 194.011, 194.013, 194.015, 194.032, 194.034, 194.035, 195.022, 195.084,213.05 FS.History—New 3-30-10. 12D-9.017 Ex Parte Communication Prohibition. 1)(a) No participant, including the petitioner, the property appraiser, the board clerk, the special magistrate, a member of a value adjustment board, or other person directly or indirectly interested in the proceeding, nor anyone authorized to act on behalf of any party shall communicate with a member of the board or the special magistrate regarding the issues in the case without the other party being present or without providing a copy of any written communication to the other party. b) This rule shall not prohibit internal communications among the board clerk, board, special magistrates, and board legal counsel, regarding internal operations of the board and other administrative matters. The special magistrate is specifically authorized to communicate with the board's legal counsel or board clerk on legal matters or other issues regarding a petition. 2)Any attempt by the property appraiser,tax collector,taxpayer or taxpayer's representative to provide information or discuss issues regarding a petition without the presence of the opposing party before or after the hearing, with a member of the board or the special magistrate shall be immediately placed on the record by the board member or special magistrate. 3) The ex parte communication shall not be considered by the board or the special magistrate unless all parties have been notified about the ex parte communication, and no party objects, and all parties have an opportunity during the hearing to cross- examine,object,or otherwise address the communication. Rulemaking Authority 194.011(5), 194.034(1), 195.027(1), 213.06(1) FS. Law Implemented 194.011, 194.015, 194.032, 194.034, 194.035 FS. History—New 3-30-10,Amended 9-19-17. 12D-9.018 Representation of the Taxpayer. 1) A taxpayer has the right, at the taxpayer's own expense, to be represented before the board by a person described in subsection(3),below. The taxpayer's representative may present testimony and other evidence in support of the petition. 2) The authorized individual, agent, or legal entity that signs the petition becomes the agent of the taxpayer for the purpose of serving process to obtain jurisdiction over the taxpayer for the entire value adjustment board proceedings, including any appeals of a board decision by the property appraiser or tax collector. However, this does not authorize the individual, agent, or legal entity to receive or access the taxpayer's confidential information without written authorization from the taxpayer. 3) Subject to the petition filing requirements set forth in this rule chapter, a taxpayer may be represented before the board by one of the persons described in this subsection. a)1.An employee of the taxpayer or of an affiliated entity may represent the taxpayer. 2. One of the following professionals may represent the taxpayer: a. An attorney who is a member of the Florida Bar, b.A real estate appraiser licensed or certified under Chapter 475,Part II, F.S., c. A real estate broker licensed under Chapter 475,Part I,F.S.,or d.A certified public accountant licensed under Chapter 473,F.S. 3. If the taxpayer has authorized an employee or professional, listed in this subsection, to file a petition and represent the taxpayer and the employee or professional certifies under penalty of perjury that he or she has the taxpayer's authorization to file the petition on the taxpayer's behalf and represent the taxpayer,the employee or professional may file a petition that is not signed by the taxpayer and that is not accompanied by the taxpayer's written authorization. b)A person who provides to the board clerk at the time the petition is filed a power of attorney authorizing such person to act on the taxpayer's behalf, may represent the taxpayer. The power of attorney is valid only for representing a single taxpayer in a single assessment year, and must identify the parcels or accounts for which the person is authorized to represent the taxpayer and must conform to the requirements of Chapter 709, Part II, F.S. A taxpayer may use a Department of Revenue form to grant the power of attorney or may use a different form, provided it meets the requirements of Chapter 709, Part II, and Section 194.034(1), F.S. The Department has adopted Form DR-486P0A, titled Power of Attorney for Representation Before the Value Adjustment Board, which is incorporated by reference in Rule 12D-16.002, F.A.C., as a form available to taxpayers for granting the power of attorney. c) An uncompensated person who provides to the board clerk at the time the petition is filed, the taxpayer's written authorization for such person to act on the taxpayer's behalf, may represent the taxpayer. This written authorization is valid only for representing a single taxpayer in a single assessment year and must identify the parcels or accounts for which the person is authorized to represent the taxpayer. A taxpayer may use a Department of Revenue form to grant the authorization in writing or may use a different form provided it meets the requirements of Section 194.034(1), F.S. The Department has adopted Form DR-486A, titled Written Authorization for Representation Before the Value Adjustment Board, which is incorporated by reference in Rule 12D-16.002,F.A.C.,as a form available to taxpayers for granting the written authorization. 4)The board clerk may require the use of an agent or representative number to facilitate scheduling of hearings as long as such use is not inconsistent with this rule chapter. Rulemaking Authority 194.011(5), 194.034(1), 195.027(1), 213.06(1) FS. Law Implemented 194.011, 194.013, 194.032, 194.034, 195.022 FS. History—New 3-30-10,Amended 9-19-17 12D-9.019 Scheduling and Notice of a Hearing. 1)(a) The board clerk shall prepare a schedule of appearances before the board or special magistrates based on timely filed petitions, and shall notify each petitioner of the scheduled time of appearance. The board clerk shall simultaneously notify the property appraiser or tax collector. The board clerk may electronically send this notification to the petitioner, if the petitioner indicates on his or her petition this means of communication for receiving notices,materials,and communications. b)When scheduling hearings,the board clerk shall consider: 1. The anticipated amount of time if indicated on the petition, 2.The experience of the petitioner, 3. The complexity of the issues or the evidence to be presented, 4. The number of petitions/parcels to be heard at a single hearing, 5. The efficiency or difficulty for the petitioner of grouping multiple hearings for a single petitioner on the same day;and,6. The likelihood of withdrawals,cancellations of hearings or failure to appear. c)Upon request of a party,the board clerk shall consult with the petitioner and the property appraiser or tax collector to ensure that, within the board clerk's judgment,an adequate amount of time is provided for presenting and considering evidence. d) In scheduling hearings before specific special magistrates, the board, board attorney, and board clerk shall not consider any assessment reductions recommended by any special magistrate in the current year or in any previous year. e) In those counties that use special magistrates, after an attorney special magistrate has produced a recommended decision on a determination that a change of ownership under Section 193.155(3), F.S., a change of ownership or control under Section 193.1554(5) or 193.1555(5), F.S., or a qualifying improvement under Section 193.1555(5), F.S., has occurred, the petition shall be scheduled for a hearing before a real property valuation special magistrate for an administrative review of the value(s), unless the petitioner waives administrative review of the value. The clerk must notify the petitioner and property appraiser of the scheduled time in the manner described in this rule.This hearing is subject to the single time reschedule for good cause as provided in this rule. In counties that do not use special magistrates the board may proceed directly to a valuation hearing where properly noticed as provided in this rule. 2)No hearing shall be scheduled related to valuation issues prior to completion by the governing body of each taxing authority of the public hearing on the tentative budget and proposed millage rate. 3)(a)The notice of hearing before the value adjustment board shall be in writing, and shall be delivered by regular or certified U.S. mail or personal delivery, or in the manner requested by the petitioner on Form DR-486, so that the notice shall be received by the petitioner no less than twenty-five (25)calendar days prior to the day of such scheduled appearance. The Form DR-486 series is adopted and incorporated by reference in Rule 12D-16.002, F.A.C. The notice of hearing form shall meet the requirements of this section and shall be subject to approval by the department. The department provides Form DR-481 as a format for the form of such notice. Form DR-481, Value Adjustment Board—Notice of Hearing, is adopted and incorporated by reference in Rule 12D-16.002, F.A.C. b)The notice shall include these elements: 1.The parcel number,account number or legal address of all properties being heard at the scheduled hearing; 2. The type of hearing scheduled; 3. The date and time of the scheduled hearing, however, if the petition has been scheduled to be heard within a block of time, the beginning and ending of that block of time shall be indicated on the notice; 4.The time reserved, or instructions on how to obtain this information; 5. The location of the hearing, including the hearing room number if known, together with board clerk contact information including office address and telephone number,for petitioners to request assistance in finding hearing rooms; 6. Instructions on how to obtain a list of the potential special magistrates for the type of petition in question; 7.A statement of the petitioner's right to participate in the exchange of evidence with the property appraiser; 8. A statement that the petitioner has the right to reschedule the hearing a single time for good cause as defined in Section 194.032(2)(a), F.S.; 9.A statement that Section 194.032(2)(a), F.S., defines"good cause"as circumstances beyond the control of the person seeking to reschedule the hearing which reasonably prevent the party from having adequate representation at the hearing; 10.Instructions on bringing copies of evidence; 11.Any information necessary to comply with federal or state disability or accessibility acts; and, 12.Information regarding where the petitioner may obtain a copy of the uniform rules of procedure. 4)Each party may reschedule the hearing a single time for good cause by submitting a written request to the board clerk before the scheduled appearance or as soon as practicable. As used in this subsection, the term "good cause" is defined in Section 194.032(2)(a),F.S. a) The board clerk shall ascertain if the opposing party has been furnished a copy of the request, and if not, shall furnish the request to the opposing party. The board clerk shall promptly forward the reschedule request to the board or a board designee to make a determination as to good cause; for this determination,the board designee includes the board clerk, board legal counsel or a special magistrate. b) The board or board designee shall grant the hearing reschedule for any request that qualifies under Section 194.032(2)(a), F.S. The board or board designee may act upon the request based on its face and whether it meets the provisions for good cause on its face. c) If the board or a board designee determines that the request does not show good cause, the request will be denied and the board may proceed with the hearing as scheduled. d)If the board or a board designee determines that the request demonstrates good cause,the request will be granted. e)Requests to reschedule shall be processed without delay and the processing shall be accelerated where necessary to ensure,if possible,that the parties are provided notice of the determination before the original hearing time. f) The board clerk shall give prompt notice to the parties of the determination as to good cause. Form DR-485WCN, Value Adjustment Board—Clerk's Notice, is designated and may be used for this purpose.Form DR-485WCN is adopted and incorporated by reference in Rule 12D-16.002, F.A.C. g) If good cause is found,the clerk shall give immediate notice of cancellation of the hearing and shall proceed as provided in paragraph(h). h)The clerk must receive any notice of conflict dates submitted by a party before notice of a rescheduled hearing is sent_to both parties or before expiration of any period allowed by the clerk or board to both parties for such submittal. i) The clerk must reschedule considering conflict dates received and should accommodate a notice of conflict dates when any associated delay will not be prejudicial to the board's performance of its functions in the taxing process. j)The board clerk is responsible for notifying the parties of any rescheduling and will issue a notice of hearing with the new hearing date which shall,if possible,be the earliest date that is convenient for all parties. k)When rescheduling hearings under this rule, if the parties are unable to agree on an earlier date,the board clerk is authorized to schedule the hearing and send a notice of such hearing by regular or certified U.S. mail or personal delivery, or in the manner requested by the petitioner on the petition Form DR-486, so that the notice shall be received by the petitioner no less than fifteen 15)calendar days prior to the day of such scheduled appearance,unless this notice is waived by both parties. 1)The clerk is authorized to inquire if a party wants their evidence considered in the event of their absence from the hearing. m) The clerk is authorized to ask the parties if they will waive the 15 days' notice for rescheduled hearings; however, the parties are not required to do so. n)A party must not assume the request to reschedule has been granted until notified by the clerk. 5) If a hearing is rescheduled by a party, the board clerk must notify the petitioner of the rescheduled time in the manner referenced in subsection (3), so that the notice shall be received no less than fifteen (15) calendar days prior to the day of such rescheduled appearance,unless this notice is waived by both parties. 6) If a hearing is rescheduled,the deadlines for the exchange of evidence shall be computed from the new hearing date, if time permits. 7)(a)If a petitioner's hearing does not commence as scheduled,the board clerk is authorized to reschedule the hearing. b) In no event shall a petitioner be required to wait more than a reasonable time after the scheduled time to be heard or, if the petition has been scheduled to be heard within a block of time,after the beginning of the block of time.The board clerk is authorized to find that a reasonable time has elapsed based on other commitments, appointments or hearings of the petitioner, lateness in the day, and other hearings waiting to be heard earlier than the petitioner's hearing with the board or special magistrate. If his or her petition has not been heard within a reasonable time,the petitioner may request to be heard immediately. If the board clerk finds a reasonable time has elapsed and petitioner is not heard, the board clerk shall reschedule the petitioner's hearing. A reasonable time must not exceed two hours. After two hours, the petitioner has the right to inform the board chairperson, or the clerk as board designee,that he or she intends to leave. If the petitioner chooses to leave, the petitioner must first inform the board chairperson or clerk that he or she intends to leave. The clerk must not list the petitioner as a no show. If the hearing does not commence within two hours and the petitioner leaves,the clerk must reschedule the hearing. c)A rescheduling under this subsection is not a request by a party to reschedule as provided in subsection(4). d)A petitioner is not required to wait any length of time as a prerequisite to filing an action in circuit court. 8) Copies of the forms incorporated in Rule 12D-16.002, F.A.C., may be obtained at the Department's Internet site: http://floridarevenue.com/dor/property/forms/. Rulemaking Authority 194.011(5), 194.034(1), 195.027(1), 213.06(1) FS. Law Implemented 194.011, 194.015, 194.032, 194.034, 195.022 FS. History—New 3-30-10,Amended 9-26-11, 6-14-16,Section 15, Chapter 2016-128, Laws of Florida, 7-1-16,3-13-17,9-19-17. 12D-9.020 Exchange of Evidence. 1)(a)1. At least 15 days before a petition hearing, the petitioner shall provide to the property appraiser a list of evidence to be presented at the hearing,a summary of evidence to be presented by witnesses, and copies of all documentation to be presented at the hearing. 2. To calculate the fifteen (15) days, the petitioner shall use calendar days and shall not include the day of the hearing in the calculation, and shall count backwards from the day of the hearing. The last day of the period shall be included unless it is a Saturday, Sunday, or legal holiday, in which event the period shall run until the end of the next previous day that is neither a Saturday, Sunday,or legal holiday. b) A petitioner's noncompliance with paragraph (1)(a), does not affect the petitioner's right to receive a copy of the current property record card from the property appraiser as described in Section 194.032(2)(a),F.S. c) A petitioner's noncompliance with paragraph (1)(a), does not authorize a value adjustment board or special magistrate to exclude the petitioner's evidence. However, under Section 194.034(1)(h), F.S., if the property appraiser asks in writing for specific evidence before the hearing in connection with a filed petition,and the petitioner has this evidence and knowingly refuses to provide it to the property appraiser a reasonable time before the hearing, the evidence cannot be presented by the petitioner or accepted for consideration by the board or special magistrate. Reasonableness shall be determined by whether the material can be reviewed, investigated, and responded to or rebutted in the time frame remaining before the hearing. These requirements are more specifically described in subsection(8),of this rule, and in paragraphs 12D-9.025(4)(a)and(f), F.A.C. 2)(a) If the property appraiser receives the petitioner's documentation as described in paragraph (1)(a), and if requested in writing by the petitioner, the property appraiser shall, no later than seven(7)days before the hearing, provide to the petitioner a list of evidence to be presented at the hearing, a summary of evidence to be presented by witnesses, and copies of all documentation to be presented by the property appraiser at the hearing. The evidence list must contain the current property record card. There is no specific form or format required for the petitioner's written request. b)To calculate the seven(7)days,the property appraiser shall use calendar days and shall not include the day of the hearing in the calculation, and shall count backwards from the day of the hearing. The last day of the period so computed shall be included unless it is a Saturday, Sunday, or legal holiday, in which event the period shall run until the end of the next previous day which is neither a Saturday, Sunday,or legal holiday. 3)(a) If the petitioner does not provide the information to the property appraiser described in paragraph (1)(a), the property appraiser need not provide the information to the petitioner as described in subsection(2). b) If the property appraiser does not provide the information to the petitioner within the time required by paragraph (2)(b),the hearing shall be rescheduled to allow the petitioner additional time to review the property appraiser's evidence. 4) By agreement of the parties the evidence exchanged under this rule section shall be delivered by regular or certified U.S. mail, personal delivery, overnight mail, FAX or email. The petitioner and property appraiser may agree to a different timing and method of exchange. "Provided" means received by the party not later than the time frame provided in this rule section. If either party does not designate a desired manner for receiving information in the evidence exchange,the information shall be provided by U.S.mail. The property appraiser shall provide the information at the address listed on the petition form for the petitioner. 5) Level of detail on evidence summaries: The summaries of evidence to be presented by witnesses for the petitioner and the property appraiser under this rule section shall be sufficiently detailed as to reasonably inform a party of the general subject matter of the witness' testimony,and the name and address of the witness. 6) Hearing procedures: Neither the board nor the special magistrate shall take any general action regarding compliance with this section,but any action on each petition shall be considered on a case by case basis. Any action shall be based on a consideration of whether there has been a substantial noncompliance with this section, and shall be taken at a scheduled hearing and based on evidence presented at such hearing. "General action" means a prearranged course of conduct not based on evidence received in a specific case at a scheduled hearing on a petition. 7) A property appraiser shall not use at a hearing evidence that was not supplied to the petitioner as required. The remedy for such noncompliance shall be a rescheduling of the hearing to allow the petitioner an opportunity to review the information of the property appraiser. 8) No petitioner may present for consideration, nor may a board or special magistrate accept for consideration, testimony or other evidentiary materials that were specifically requested of the petitioner in writing by the property appraiser in connection with a filed petition, of which the petitioner had knowledge and denied to the property appraiser. Such evidentiary materials shall be considered timely if provided to the property appraiser no later than fifteen (15) days before the hearing in accordance with the exchange of evidence rules in this section. If provided to the property appraiser less than fifteen (15) days before the hearing, such materials shall be considered timely if the board or special magistrate determines they were provided a reasonable time before thehearing, as described in paragraph 12D-9.025(4)(f), F.A.C. A petitioner's ability to introduce the evidence, requested of the petitioner in writing by the property appraiser, is lost if not provided to the property appraiser as described in this paragraph. This provision does not preclude rebuttal evidence that was not specifically requested of the petitioner by the property appraiser. 9)As the trier of fact, the board or special magistrate may independently rule on the admissibility and use of evidence. If the board or special magistrate has any questions relating to the admissibility and use of evidence,the board or special magistrate should consult with the board legal counsel.The basis for any ruling on admissibility of evidence must be reflected in the record. Rulemaking Authority 194.011(5), 194.034(1), 195.027(1), 213.06(1)FS. Law Implemented 194.011, 194.015, 194.032, 194.034, 194.035, 195.022 FS.History—New 3-30-10,Amended 6-14-16, 4-10-18. 12D-9.021 Withdrawn or Settled Petitions; Petitions Acknowledged as Correct; Non-Appearance; Summary DispositionofPetitions. 1) A petitioner may withdraw a petition prior to the scheduled hearing. Form DR-485WI is prescribed by the department for such purpose;however, other written or electronic means may be used. Form DR-485WI is adopted and incorporated by reference in Rule 12D-16.002,F.A.C. Form DR-485WI shall indicate the reason for the withdrawal as one of the following: a)Petitioner agrees with the determination of the property appraiser or tax collector; b)Petitioner and property appraiser or tax collector have reached a settlement of the issues; c) Petitioner does not agree with the decision or assessment of the property appraiser or tax collector but no longer wishes to pursue a remedy through the value adjustment board process;or d)Other specified reason. 2) The board clerk shall cancel the hearing upon receiving a notice of withdrawal from the petitioner and there shall be no further proceeding on the matter. 3) If a property appraiser or tax collector agrees with a petition challenging a decision to deny an exemption, classification, portability assessment difference transfer, or deferral, the property appraiser or tax collector shall issue the petitioner a notice granting said exemption, classification, portability assessment difference transfer, or deferral and shall file with the board clerk a notice that the petition was acknowledged as correct. The board clerk shall cancel the hearing upon receiving the notice of acknowledgement and there shall be no further proceeding on the matter acknowledged as correct. 4) If parties do not file a notice of withdrawal or notice of acknowledgement but indicate the same at the hearing,the board or special magistrate shall so state on the hearing record and shall not proceed with the hearing and shall not issue a decision. If a petition is withdrawn or acknowledged as correct under subsection(1), (2)or(3), or settlement is reached and filed by the parties,at any time before a recommended decision or final board decision is issued,the board, special magistrate or clerk need not issue such decision. The board clerk shall list and report all withdrawals, settlements,acknowledgements of correctness as withdrawn or settled petitions. Settled petitions shall include those acknowledged as correct by the property appraiser or tax collector. 5)For all withdrawn or settled petitions,a special magistrate shall not produce a recommended decision and the board shall not produce a final decision. 6)When a petitioner does not appear by the commencement of a scheduled hearing and the petitioner has not indicated a desire to have their petition heard without their attendance and a good cause request is not pending,the board or the special magistrate shall not commence or proceed with the hearing and shall produce a decision or recommended decision as described in this section. If the petitioner makes a good cause request before the decision, if no special magistrate is used, or recommended decision, if a special magistrate is used, is issued,the board or board designee shall rule on the good cause request before determining that the decision or recommended decision should be set aside and that the hearing should be rescheduled, or that the board or special magistrate should issue the decision or recommended decision. 7) When a petitioner does not appear by the commencement of a scheduled hearing and a good cause request is pending, the board or board designee shall rule on the good cause request before determining that the hearing should be rescheduled or that the board or special magistrate should issue a decision or recommended decision. a) If the board or board designee finds good cause for the petitioner's failure to appear, the board clerk shall reschedule the hearing. b) If the board or board designee does not find good cause for the petitioner's failure to appear,the board or special magistrate shall issue a decision or recommended decision. 8)Decisions issued under subsection(6)or(7)shall not be treated as withdrawn or settled petitions and shall contain: a)A finding of fact that the petitioner did not appear at the hearing and did not state good cause;and, b)A conclusion of law that the relief is denied and the decision is being issued in order that any right the petitioner may have to bring an action in circuit court is not impaired. 9) Copies of the forms incorporated in Rule 12D-16.002, F.A.C., may be obtained at the Department's Internet site: http://dor.myflorida.com/dor/property/forms/. Rulemaking Authority 194.011(5), 194.034(1), 194.034, 195.027(1) FS. Law Implemented 193.155, 194.011, 194.032, 194.037, 213.05 FS. History—New 3-30-10. 12D-9.022 Disqualification or Recusal of Special Magistrates or Board Members. 1) If either the petitioner or the property appraiser communicates a reasonable belief that a special magistrate does not possess the statutory qualifications in accordance with Sections 194.035 and 475.611(1)(h)and(i), F.S., to conduct a particular proceeding, the basis for that belief shall be included in the record of the proceeding or submitted prior to the hearing in writing to the board legal counsel. 2)(a) Upon review, if the board or its legal counsel determines that the original special magistrate does not meet the statutory requirements and qualifications,the board or legal counsel shall enter into the record an instruction to the board clerk to reschedule the petition before a different special magistrate to hear or rehear the petition without considering actions that may have occurred during any previous hearing. b)Upon review, if the board or its legal counsel determines that the special magistrate does meet the statutory requirements and qualifications, such determination shall be issued in writing and placed in the record, and the special magistrate will conduct the hearing, or,if a hearing was already held,the recommended decision will be forwarded to the board in accordance with these rules. 3)Board members and special magistrates shall recuse themselves from hearing a petition when they have a conflict of interest or an appearance of a conflict of interest. 4)(a) If either the petitioner or the property appraiser communicates a reasonable belief that a board member or special magistrate has a bias, prejudice or conflict of interest, the basis for that belief shall be stated in the record of the proceeding or submitted prior to the hearing in writing to the board legal counsel. b)If the board member or special magistrate agrees with the basis stated in the record,the board member or special magistrate shall recuse himself or herself on the record. A special magistrate who recuses himself or herself shall close the hearing on the record and notify the board clerk of the recusal. Upon a board member's recusal, the hearing shall go forward if there is a quorum. Upon a special magistrate's recusal, or a board member's recusal that results in a quorum not being present, the board clerk shall reschedule the hearing. c) If the board member or special magistrate questions the need for recusal, the board member or special magistrate shall request an immediate determination on the matter from the board's legal counsel. d)Upon review, if the board legal counsel: 1. Determines that a recusal is necessary, the board member or special magistrate shall recuse himself or herself and the board clerk shall reschedule the hearing, or 2. Is uncertain whether recusal is necessary, the board member or special magistrate shall recuse himself or herself and the board clerk shall reschedule the hearing,or 3. Determines the recusal is unnecessary,the board legal counsel shall set forth the basis upon which the request was not based on sufficient facts or reasons. e) In a rescheduled hearing, the board or special magistrate shall not consider any actions that may have occurred during any previous hearing on the same petition. 5) A rescheduling for disqualification or recusal shall not be treated as the one time rescheduling to which a petitioner has a right upon timely request under Section 194.032(2),F.S. Rulemaking Authority 194.011(5), 194.034(1), 195.027(1), 213.06(1)FS. Law Implemented 194.011, 194.032, 194.034, 194.035, 213.05, 475.611, FS.History—New 3-30-10. 12D-9.023 Hearings Before Board or Special Magistrates. 1)Hearing rooms, office space, computer systems,personnel,and other resources used for any of the board's functions shall be controlled by the board through the board clerk of the value adjustment board. The board clerk shall perform his or her duties in a manner to avoid the appearance of a conflict of interest. The board clerk shall not use the resources of the property appraiser's or tax collector's office and shall not allow the property appraiser or tax collector to control or influence any part of the value adjustment board process. 2) Boards and special magistrates shall adhere as closely as possible to the schedule of hearings established by the board clerk but must ensure that adequate time is allowed for parties to present evidence and for the board or special magistrate to consider the admitted evidence. If the board or special magistrate determines from the petition form that the hearing has been scheduled for less time than the petitioner requested on the petition, the board or special magistrate must consider whether the hearing should be extended or continued to provide additional time. Rulemaking Authority 194.011(5), 194.034(1), 195.027(1), 213.06(1) FS. Law Implemented 194.011, 194.032, 194.034, 195.022, 195.084, 213.05 FS.History—New 3-30-10. 12D-9.024 Procedures for Commencement of a Hearing. 1)If all parties are present and the petition is not withdrawn or settled,a hearing on the petition shall commence. 2)The hearing shall be open to the public. 3)Upon the request of either party, a special magistrate shall swear in all witnesses in that proceeding on the record. Upon such request and if the witness has been sworn in during an earlier hearing, it shall be sufficient for the special magistrate to remind the witness that he or she is still under oath. 4) Before or at the start of the hearing, the board, the board's designee or the special magistrate shall give a short overview verbally or in writing of the rules of procedure and any administrative issues necessary to conduct the hearing. 5) Before or at the start of the hearing, unless waived by the parties, the board or special magistrate shall make an opening statement or provide a brochure or taxpayer information sheet that: a)States the board or special magistrate is an independent,impartial,and unbiased hearing body or officer,as applicable; b) States the board or special magistrate does not work for the property appraiser or tax collector, is independent of the property appraiser or tax collector, and is not influenced by the property appraiser or tax collector; c)States the hearing will be conducted in an orderly,fair, and unbiased manner; d) States that the law does not allow the board or special magistrate to review any evidence unless it is presented on the record at the hearing or presented upon agreement of the parties while the record is open;and, e) States that the law requires the board or special magistrate to evaluate the relevance and credibility of the evidence in deciding the results of the petition. 6) The board or special magistrate shall ask the parties if they have any questions regarding the verbal or written overview of the procedures for the hearing. 7)After the opening statement,and clarification of any questions with the parties,the board or special magistrate shall proceed with the hearing. The property appraiser shall indicate for the record his or her determination of just value, classified use value, tax exemption, property classification, or "portability" assessment difference, or deferral or penalties. Under subsection 194.301(1), F.S., in a hearing on just, classified use, or assessed value, the first issue to be considered is whether the property appraiser establishes a presumption of correctness for the assessment.The property appraiser shall present evidence on this issue first. 8) If at any point in a hearing or proceeding the petitioner withdraws the petition or the parties agree to settlement,the petition becomes a withdrawn or settled petition and the hearing or proceeding shall end. The board or special magistrate shall state or note for the record that the petition is withdrawn or settled, shall not proceed with the hearing, shall not consider the petition, and shall not produce a decision or recommended decision. 9)(a) If the petitioner does not appear by the commencement of a scheduled hearing, the board or special magistrate shall not commence the hearing and shall proceed under the requirements set forth in subsection 12D-9.021(6),F.A.C.,unless: 1. The petition is on a"portability" assessment difference transfer in which the previous homestead is the subject of the petition and is located in a county other than the county where the new homestead is located. Requirements specific to hearings on such petitions are set forth in subsection 12D-9.028(6),F.A.C.,or 2. The petitioner has indicated that he or she does not wish to appear at the hearing, but would like for the board or special magistrate to consider evidence submitted by the petitioner. b)A petitioner who has indicated that he or she does not wish to appear at the hearing, but would like for the board or special magistrate to consider his or her evidence, shall submit his or her evidence to the board clerk and property appraiser before the hearing. The board clerk shall: 1. Keep the petitioner's evidence as part of the petition file, 2.Notify the board or special magistrate before or at the hearing that the petitioner has indicated he or she will not appear at the hearing,but would like for the board or special magistrate to consider his or her evidence at the hearing, and 3. Give the evidence to the board or special magistrate at the beginning of the hearing. 10) If the property appraiser or tax collector does not appear by the commencement of a scheduled hearing, except a good cause hearing, the board or special magistrate shall state on the record that the property appraiser or tax collector did not appear at the hearing. Then,the board or special magistrate shall request the petitioner to state for the record whether he or she wants to have the hearing rescheduled or wants to proceed with the hearing without the property appraiser or tax collector. If the petitioner elects to have the hearing rescheduled,the board clerk shall reschedule the hearing. If the petitioner elects to proceed with the hearing without the property appraiser or tax collector,the board or special magistrate shall proceed with the hearing and shall produce a decision or recommended decision. 11)In any hearing conducted without one of the parties present,the board or special magistrate must take into consideration the inability of the opposing party to cross-examine the non-appearing party in determining the sufficiency of the evidence of the non- appearing party. Rulemaking Authority 194.011(5), 194.034(1), 195.027(1), 213.06(1)FS. Law Implemented 194.011, 194.032, 194.034, 195.022, 195.084, 213.05 FS.History—New 3-30-10. 12D-9.025 Procedures for Conducting a Hearing; Presentation of Evidence; Testimony of Witnesses. 1)As part of administrative reviews,the board or special magistrate must: a)Review the evidence presented by the parties; b)Determine whether the evidence presented is admissible; c)Admit the evidence that is admissible,and identify the evidence presented to indicate that it is admitted or not admitted; and, d)Consider the admitted evidence. 2)(a) In these rules, the term "admitted evidence" means evidence that has been admitted into the record for consideration by the board or special magistrate. Board and special magistrate proceedings are not controlled by strict rules of evidence and procedure. Formal rules of evidence shall not apply, but fundamental due process shall be observed and shall govern the proceedings. b) For administrative reviews, "relevant evidence" is evidence that is reasonably related, directly or indirectly, to the statutory criteria that apply to the issue under review. This description means the evidence meets or exceeds a minimum level of relevance necessary to be admitted for consideration, but does not necessarily mean that the evidence has sufficient relevance to legally justify a particular conclusion. c) Rebuttal evidence is relevant evidence used solely to disprove or contradict the original evidence presented by an opposing party. d) As the trier of fact, the board or special magistrate may independently rule on the admissibility and use of evidence. If the board or special magistrate has any questions relating to the admissibility and use of evidence,the board or special magistrate should consult with the board legal counsel. The basis for any ruling on admissibility of evidence must be reflected in the record. The special magistrate may delay ruling on the question during the hearing and consult with board legal counsel after the hearing. 3)(a) In a board or special magistrate hearing, the petitioner is responsible for presenting relevant and credible evidence in support of his or her belief that the property appraiser's determination is incorrect. The property appraiser is responsible for presenting relevant and credible evidence in support of his or her determination. b)Under Section 194.301,F.S., "preponderance of the evidence"is the standard of proof that applies in assessment challenges. The "clear and convincing evidence" standard of proof no longer applies, starting with 2009 assessments. A taxpayer shall never have the burden of proving that the property appraiser's assessment is not supported by any reasonable hypothesis of a legal assessment. 4)(a)No evidence shall be considered by the board or special magistrate except when presented and admitted during the time scheduled for the petitioner's hearing, or at a time when the petitioner has been given reasonable notice. The petitioner may still present evidence if he or she does not participate in the evidence exchange. However, if the property appraiser asks in writing for specific evidence before the hearing in connection with a filed petition, and the petitioner has this evidence and refuses to provide it to the property appraiser, the evidence cannot be presented by the petitioner or accepted for consideration by the board or special magistrate.These requirements are more specifically described in paragraph(f),below. b) If a party submits evidence to the board clerk prior to the hearing, the board or special magistrate shall not review or consider such evidence prior to the hearing. c) In order to be reviewed by the board or special magistrate, any evidence filed with the board clerk shall be brought to the hearing by the party.This requirement shall not apply where: 1. A petitioner does not appear at a hearing on a "portability" assessment difference transfer petition in which the previous homestead is the subject of the petition and is located in a county other than the county where the new homestead is located. Requirements specific to hearings on such petitions are set forth in subsection 12D-9.028(6),F.A.C.,or 2. A petitioner has indicated that he or she does not wish to appear at the hearing but would like for the board or special magistrate to consider evidence submitted by the petitioner. d) A petitioner who has indicated that he or she does not wish to appear at the hearing, but would like for the board or special magistrate to consider his or her evidence, shall submit his or her evidence to the board clerk before the hearing. The board clerk shall: 1. Keep the petitioner's evidence as part of the petition file, 2.Notify the board or special magistrate before or at the hearing that the petitioner has indicated he or she will not appear at the hearing,but would like for the board or special magistrate to consider his or her evidence at the hearing;and, 3. Give the evidence to the board or special magistrate at the beginning of the hearing. e)The board clerk may provide an electronic system for the filing and retrieval of evidence for the convenience of the parties, but such evidence shall not be considered part of the record and shall not be reviewed by the board or special magistrate until presented at a hearing. Any exchange of evidence should occur between the parties and such evidence is not part of the record until presented by the offering party and deemed admissible at the hearing. 01. No petitioner shall present for consideration, nor shall the board or special magistrate accept for consideration, testimony or other evidentiary materials that were specifically requested of the petitioner in writing by the property appraiser in connection with a filed petition, of which the petitioner had knowledge and denied to the property appraiser. Such evidentiary materials shall be considered timely if provided to the property appraiser no later than fifteen (15) days before the hearing in accordance with the exchange of evidence rules in Rule 12D-9.020, F.A.C., and, if provided to the property appraiser less than fifteen(15) days before the hearing, shall be considered timely if the board or special magistrate determines they were provided a reasonable time before the hearing. A petitioner's ability to introduce the evidence, requested of the petitioner in writing by the property appraiser, is lost if not provided to the property appraiser as described in this paragraph. This provision does not preclude rebuttal evidence that was not specifically requested of the petitioner by the property appraiser. For purposes of this rule and Rule 12D-9.020, F.A.C., reasonableness shall be assumed if the property appraiser does not object. Otherwise,reasonableness shall be determined by whether the material can be reviewed, investigated, and responded to or rebutted in the time frame remaining before the hearing. If a petitioner has acted in good faith and not denied evidence to the property appraiser prior to the hearing, as provided by Section 194.034(1)(h),F.S.,but wishes to submit evidence at the hearing which is of a nature that would require investigation or verification by the property appraiser, then the special magistrate may allow the hearing to be recessed and, if necessary, rescheduled so that the property appraiser may review such evidence. 2. A property appraiser shall not present undisclosed evidence that was not supplied to the petitioner as required under the evidence exchange rule,Rule 12D-9.020,F.A.C. The remedy for such noncompliance shall be a rescheduling of the hearing to allow the petitioner an opportunity to review the information of the property appraiser. 5)When testimony is presented at a hearing,each party shall have the right to cross-examine any witness. 6)(a)By agreement of the parties entered in the record,the board or special magistrate may leave the record open and postpone completion of the hearing to a date certain to allow a party to collect and provide additional relevant and credible evidence. Such postponements shall be limited to instances where, after completing original presentations of evidence, the parties agree to the collection and submittal of additional, specific factual evidence for consideration by the board or special magistrate. In lieu of completing the hearing, upon agreement of the parties the board or special magistrate is authorized to consider such evidence without further hearing. b)If additional hearing time is necessary,the hearing must be completed at the date,place,and time agreed upon for presentingtheadditionalevidencetotheboardorspecialmagistrateforconsideration. c) The following limitations shall apply if the property appraiser seeks to present additional evidence that was unexpectedlydiscoveredandthatwouldincreasetheassessment. 1. The board or special magistrate shall ensure that such additional evidence is limited to a correction of a factual error discovered in the physical attributes of the petitioned property;a change in the property appraiser's judgment is not such a correction and shall not justify an increase in the assessment. 2.A notice of revised proposed assessment shall be made and provided to the petitioner in accordance with the notice provisions set out in Florida Statutes for notices of proposed property taxes. 3. Along with the notice of revised proposed assessment, the property appraiser shall provide to the petitioner a copy of the revised property record card containing information relevant to the computation of the revised proposed assessment, with confidential information redacted. The property appraiser shall provide such revised property record card to the petitioner either by sending it to the petitioner or by notifying the petitioner how to obtain it online. 4. A new hearing shall be scheduled and notice of the hearing shall be sent to the petitioner. 5. The evidence exchange procedures in Rule 12D-9.020,F.A.C.,shall be available. 6. The back assessment procedure in Section 193.092,F.S.,shall be used for any assessment already certified. 7)(a)The board or special magistrate shall receive, identify for the record, and retain all exhibits presented during the hearing and send them to the board clerk along with the recommended decision or final decision. Upon agreement of the parties, the board clerk is authorized to make an electronic representation of evidence that is difficult to store or maintain. b) The board or special magistrate shall have the authority, at a hearing, to ask questions at any time of either party, the witnesses, or board staff. When asking questions, the board or special magistrate shall not show bias for or against any party or witness. The board or special magistrate shall limit the content of any question asked of a party or witness to matters reasonably related,directly or indirectly,to matters already in the record. c)Representatives of interested municipalities may be heard as provided in Section 193.116, F.S. 8) Unless a board or special magistrate determines that additional time is necessary, the board or special magistrate shall conclude all hearings at the end of the time scheduled for the hearing. If a hearing is not concluded by the end of the time scheduled, the board or special magistrate shall determine the amount of additional time needed to conclude the hearing. a) If the board or special magistrate determines that the amount of additional time needed to conclude the hearing would not unreasonably disrupt other hearings,the board or special magistrate is authorized to proceed with conclusion of the hearing. b) If the board or special magistrate determines that the amount of additional time needed to conclude the hearing would unreasonably disrupt other hearings, the board or special magistrate shall so state on the record and shall notify the board clerk to reschedule the conclusion of the hearing to a time as scheduled and noticed by the board clerk. 9) The board or special magistrate shall not be required to make, at any time during a hearing, any oral or written finding, conclusion, decision, or reason for decision. The board or special magistrate has the discretion to determine whether to make such determinations during a hearing or to consider the petition and evidence further after the hearing and then make such determinations. 10)For purposes of reporting board action on decisions and on the notice of tax impact,the value as reflected on the initial roll shall mean the property appraiser's determination as presented at the commencement of the hearing or as reduced by the property appraiser during the hearing,but before a decision by the board or a recommended decision by the special magistrate. See Rule 12D- 9.038,F.A.C. Rulemaking Authority 194.011(5), 194.034(1), 195.027(1), 213.06(1)FS. Law Implemented 193.092, 194.011, 194.032, 194.034 FS. HistoryNew 3-30-10,Amended 6-14-16, 9-19-17. 12D-9.026 Procedures for Conducting a Hearing by Electronic Media. 1)Hearings conducted by electronic media shall occur only under the conditions set forth in this rule section. a)The board must approve and have available the necessary equipment and procedures. b)The special magistrate, if one is used, must agree in each case to the electronic hearing. c) The board must reasonably accommodate parties that have hardship or lack necessary equipment or ability to access equipment.The board must provide a physical location at which a party may appear, if requested. 2) For any hearing conducted by electronic media, the board shall ensure that all equipment is adequate and functional for allowing clear communication among the participants and for creating the hearing records required by law. The board procedures shall specify the time period within which a party must request to appear at a hearing by electronic media. 3)Consistent with board equipment and procedures: a) Any party may request to appear at a hearing before a board or special magistrate, using telephonic or other electronic media. If the board or special magistrate allows a party to appear by telephone,all members of the board in the hearing or the special magistrate must be physically present in the hearing room. Unless required by other provisions of state or federal law, the board clerk need not comply with such a request if such telephonic or electronic media are not reasonably available. b) The parties must also all agree on the methods for swearing witnesses, presenting evidence, and placing testimony on the record. Such methods must comply with the provisions of this rule chapter. The agreement of the parties must include which parties must appear by telephonic or other electronic media,and which parties will be present in the hearing room. 4) Such hearings must be open to the public either by providing the ability for interested members of the public to join the hearing electronically or to monitor the hearing at the location of the board or special magistrate. Rulemaking Authority 194.011(5), 194.034(1), 195.027(1), 213.06(1) FS. Law Implemented 194.011, 194.032, 194.034, 195.035, 195.022, 195.084,213.05 FS.History—New 3-30-10. 12D-9.027 Process of Administrative Review. 1)This section sets forth the sequence of general procedural steps for administrative reviews. This order of steps applies to:the consideration of evidence,the development of conclusions, and the production of written decisions. The board or special magistrate shall follow this general sequence in order to fulfill the procedural requirements of Section 194.301, F.S. The following subsections set forth the steps for administrative reviews of: a)Just valuations in subsection(2); b)Classified use valuations,and assessed valuations of limited increase property, in subsection(3);and, c)Exemptions, classifications,and portability assessment transfers in subsection(4). 2) In administrative reviews of the just valuation of property, the board or special magistrate shall follow this sequence of general procedural steps: a) Determine whether the property appraiser established a presumption of correctness for the assessment, and determine whether the property appraiser's just valuation methodology is appropriate. The presumption of correctness is not established unless the admitted evidence proves by a preponderance of the evidence that the property appraiser's just valuation methodology complies with Section 193.011,F.S., and professionally accepted appraisal practices, including mass appraisal standards, if appropriate. b)1. In administrative reviews of just valuations, if the property appraiser establishes a presumption of correctness, determine whether 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. 2. If one or both of the conditions in subparagraph(b)1., above,are determined to exist,the property appraiser's presumption of correctness is overcome. 3. If the property appraiser does not establish a presumption of correctness, or if the presumption of correctness is overcome,the board or special magistrate shall determine whether the hearing record contains competent, substantial evidence of just value which cumulatively meets the criteria of Section 193.011,F.S.,and professionally accepted appraisal practices. a. If the hearing record contains competent, substantial evidence for establishing a revised just value, the board or an appraiser special magistrate shall establish a revised just value based only upon such evidence. In establishing a revised just value, the board or special magistrate is not restricted to any specific value offered by one of the parties. b. If the hearing record lacks competent, substantial evidence for establishing a revised just value, the board or special magistrate shall remand the assessment to the property appraiser with appropriate directions for establishing just value. 4. If the property appraiser establishes a presumption of correctness and that presumption of correctness is not overcome as described in subparagraph(b)1., above,the assessment stands. 3) In administrative reviews of the classified use valuation of property or administrative reviews of the assessed valuation of limited increase property,the board or special magistrate shall follow this sequence of general procedural steps: a) Identify the statutory criteria that apply to the classified use valuation of the property or to the assessed valuation of limited increase property, as applicable. b) Determine whether the property appraiser established a presumption of correctness for the assessment, and determine whether the property appraiser's classified use or assessed valuation methodology is appropriate. The presumption of correctness is not established unless the admitted evidence proves by a preponderance of the evidence that the property appraiser's valuation methodology complies with the statutory criteria that apply to the classified use valuation or assessed valuation, as applicable,of the petitioned property. c)1. In administrative reviews of classified use valuations, if the property appraiser establishes a presumption of correctness, determine whether the admitted evidence proves by a preponderance of the evidence that: a. The property appraiser's classified use valuation does not represent classified use value;or b. The property appraiser's classified use valuation is arbitrarily based on classified use valuation practices that are different from the classified use valuation practices generally applied by the property appraiser to comparable property of the same property classification within the same county. 2. If one or both of the conditions in subparagraph(c)1., above, are determined to exist,the property appraiser's presumption of correctness is overcome. 3. If the property appraiser does not establish a presumption of correctness,or if the presumption of correctness is overcome,the board or special magistrate shall determine whether the hearing record contains competent, substantial evidence of classified use value which cumulatively meets the statutory criteria that apply to the classified use valuation of the petitioned property. a. If the hearing record contains competent, substantial evidence for establishing a revised classified use value, the board or an appraiser special magistrate shall establish a revised classified use value based only upon such evidence. In establishing a revised classified use value,the board or special magistrate is not restricted to any specific value offered by one of the parties. b. If the hearing record lacks competent, substantial evidence for establishing a revised classified use value,the board or special magistrate shall remand the assessment to the property appraiser with appropriate directions for establishing classified use value. 4. If the property appraiser establishes a presumption of correctness and that presumption of correctness is not overcome as described in subparagraph(c)1.,above,the assessment stands. d)1. In administrative reviews of assessed valuations of limited increase property, if the property appraiser establishes a presumption of correctness, determine whether the admitted evidence proves by a preponderance of the evidence that: a. The property appraiser's assessed valuation does not represent assessed value;or b. The property appraiser's assessed valuation is arbitrarily based on assessed valuation practices that are different from the assessed valuation practices generally applied by the property appraiser to comparable property within the same county. 2. If one or both of the conditions in subparagraph(d)1., above,are determined to exist,the property appraiser's presumption of correctness is overcome. 3. If the property appraiser does not establish a presumption of correctness, or if the presumption of correctness is overcome,the board or special magistrate shall determine whether the hearing record contains competent, substantial evidence of assessed value which cumulatively meets the statutory criteria that apply to the assessed valuation of the petitioned property. a. If the hearing record contains competent, substantial evidence for establishing a revised assessed value, the board or an appraiser special magistrate shall establish a revised assessed value based only upon such evidence. In establishing a revised assessed value,the board or special magistrate is not restricted to any specific value offered by one of the parties. b. If the hearing record lacks competent, substantial evidence for establishing a revised assessed value, the board or special magistrate shall remand the assessment to the property appraiser with appropriate directions for establishing assessed value. 4. If the property appraiser establishes a presumption of correctness and that presumption of correctness is not overcome as described in subparagraph(d)1.,above,the assessment stands. 4)In administrative reviews of exemptions, classifications, and portability assessment transfers,the board or special magistrate shall follow this sequence of general procedural steps: a)In the case of an exemption,the board or special magistrate shall consider whether the denial was valid or invalid and shall: 1. Review the exemption denial,and compare it to the applicable statutory criteria in Section 196.193(5), F.S., 2. Determine whether the denial was valid under Section 196.193,F.S.;and, 3. If the denial is found to be invalid, not give weight to the exemption denial or to any evidence supporting the basis for such denial,but shall instead proceed to dispose of the matter without further consideration in compliance with Section 194.301, F.S., 4. If the denial is found to be valid, proceed with steps in paragraphs(b)through(g),below. b)Consider the admitted evidence presented by the parties. c) Identify the particular exemption, property classification, or portability assessment transfer issue that is the subject of the petition. d) Identify the statutory criteria that apply to the particular exemption, property classification, or portability assessment difference transfer that was identified as the issue under administrative review. e) Identify and consider the essential characteristics of the petitioned property or the property owner, as applicable, based on the statutory criteria that apply to the issue under administrative review. 0 Identify and consider the basis used by the property appraiser in issuing the denial for the petitioned property. g) Determine whether the admitted evidence proves by a preponderance of the evidence that the property appraiser's denial is incorrect and the exemption, classification, or portability assessment transfer should be granted because all of the applicable statutory criteria are satisfied. Where necessary and where the context will permit in these rules, the term "statutory criteria" includes any constitutional criteria that do not require implementation by legislation. 5)"Standard of proof'means the level of proof needed by the board or special magistrate to reach a particular conclusion. The standard of proof that applies in administrative reviews is called "preponderance of the evidence," which means "greater weight of the evidence." 6) When applied to evidence, the term "sufficient" is a test of adequacy. Sufficient evidence is admitted evidence that has enough overall weight, in terms of relevance and credibility, to legally justify a particular conclusion. A particular conclusion is justified when the overall weight of the admitted evidence meets the standard of proof that applies to the issue under consideration. The board or special magistrate must determine whether the admitted evidence is sufficiently relevant and credible to reach the standard of proof that applies to the issue under consideration. In determining whether the admitted evidence is sufficient for a particular issue under consideration,the board or special magistrate shall: a)Consider the relevance and credibility of the admitted evidence as a whole,regardless of which party presented the evidence; b)Determine the relevance and credibility,or overall weight, of the evidence; c)Compare the overall weight of the evidence to the standard of proof; d)Determine whether the overall weight of the evidence is sufficient to reach the standard of proof;and, j e) Produce a conclusion of law based on the determination of whether the overall weight of the evidence has reached the standard of proof. Rulemaking Authority 194.011(5), 194.034(1), 195.027(1), 213.06(1) FS. Law Implemented 193.122, 194.011, 194.015, 194.032, 194.034, 194.036, 194.037, 194.301, 195.002, 195.084, 195.096, 196011, 196.151, 196.193, 197.122,213.05 FS. History—New 3-30-10. 12D-9.028 Petitions on Transfer of"Portability"Assessment Difference. 1) This rule section applies to the review of denials of assessment limitation difference transfers or of the amount of an assessment limitation difference transfer. No adjustment to the just, assessed or taxable value of the previous homestead parcel may be made pursuant to a petition under this rule. 2) A petitioner may file a petition with the value adjustment board, in the county where the new homestead is located, to petition either a denial of a transfer or the amount of the transfer, on Form DR-486PORT. Form DR-486PORT is adopted and incorporated by reference in Rule 12D-16.002, F.A.C. Such petition must be filed at any time during the taxable year on or before the 25th day following the mailing of the notice of proposed property taxes as provided in Section 194.011, F.S. If only a part of a transfer of assessment increase differential is granted,the notice of proposed property taxes shall function as notice of the taxpayer's right to appeal to the board. 3)The petitioner may petition to the board the decision of the property appraiser refusing to allow the transfer of an assessment difference, and the board shall review the application and evidence presented to the property appraiser upon which the petitioner based the claim and shall hear the petitioner on behalf of his or her right to such assessment. Such petition shall be heard by an attorney special magistrate if the board uses special magistrates. 4) This subsection will apply to value adjustment board proceedings in a county in which the previous homestead is located. Any petitioner desiring to appeal the action of a property appraiser in a county in which the previous homestead is located must sodesignateonFormDR-486PORT. 5) If the petitioner does not agree with the amount of the assessment limitation difference for which the petitioner qualifies as stated by the property appraiser in the county where the previous homestead property was located, or if the property appraiser in that county has not stated that the petitioner qualifies to transfer any assessment limitation difference, upon the petitioner filing a petition to the value adjustment board in the county where the new homestead property is located, the board clerk in that county shall, upon receiving the petition, send a notice using Form DR-486XCO, to the board clerk in the county where the previous homestead was located, which shall reconvene if it has already adjourned. Form DR-486XCO is adopted, and incorporated by reference, in Rule12D-16.002,F.A.C. 6)(a) If a cross county petition is filed as described in subsection (5), such notice operates as a timely petition and creates an appeal to the value adjustment board in the county where the previous homestead was located on all issues surrounding the previous assessment differential for the taxpayer involved. However, the petitioner may not petition to have the just, assessed, or taxable value of the previous homestead changed. b) The board clerk in the county where the previous homestead was located shall set the petition for hearing and notify the petitioner, the property appraiser in the county where the previous homestead was located, the property appraiser in the county where the new homestead is located,and the value adjustment board in that county,and shall hear the petition. c)The board clerk in the county in which the previous homestead was located must note and file the petition from the county in which the new homestead is located. No filing fee is required. The board clerk shall notify each petitioner of the scheduled time of appearance. The notice shall be in writing and delivered by regular or certified U.S. mail, or personal delivery, or delivered in the manner requested by the petitioner on Form DR-486PORT,so that the notice shall be received by the petitioner no less than twenty- five (25) calendar days prior to the day of such scheduled appearance. The board clerk will have prima facie complied with the requirements of this section if the notice was deposited in the U.S. mail thirty (30) days prior to the day of such scheduled appearance. d) Such petition shall be heard by an attorney special magistrate if the value adjustment board in the county where the previous homestead was located uses special magistrates. The petitioner may attend such hearing and present evidence,but need not do so. If the petitioner does not appear at the hearing, the hearing shall go forward. The board or special magistrate shall obtain the petition file from the board clerk. The board or special magistrate shall consider deeds, property appraiser records that do not violate confidentiality requirements, and other documents that are admissible evidence. The petitioner may submit a written statement for review and consideration by the board or special magistrate explaining why the "portability" assessment difference should be granted based on applications and other documents and records submitted by the petitioner. e) The value adjustment board in the county where the previous homestead was located shall issue a decision and the board clerk shall send a copy of the decision to the board clerk in the county where the new homestead is located. f) In hearing the petition in the county where the new homestead is located, that value adjustment board shall consider the decision of the value adjustment board in the county where the previous homestead was located on the issues pertaining to the previous homestead and on the amount of any assessment reduction for which the petitioner qualifies.The value adjustment board in the county where the new homestead is located may not hold its hearing until it has received the decision from the value adjustment board in the county where the previous homestead was located. 7)This rule does not authorize the consideration or adjustment of the just,assessed,or taxable value of the previous homestead property. 8) Copies of the forms incorporated in Rule 12D-16.002, F.A.C., may be obtained at the Department's Internet site: http://dor.myflorida.com/dor/property/forms/. Rulemaking Authority 194.011(5), 194.034(1), 195.027(1)FS.Law Implemented 193.155, 194.011, 195.084,213.05 FS. History—New 3-30-10. 12D-9.029 Procedures for Remanding Value Assessments to the Property Appraiser. 1) The board or appraiser special magistrate shall remand a value assessment to the property appraiser when the board or special magistrate has concluded that: a) The property appraiser did not establish a presumption of correctness, or has concluded that the property appraiser established a presumption of correctness that is overcome, as provided in Rule 12D-9.027,F.A.C.;and, b) The record does not contain the competent substantial evidence necessary for the board or special magistrate to establish a revised just value,classified use value,or assessed value, as applicable. 2) An attorney special magistrate shall remand an assessment to the property appraiser for a classified use valuation when the special magistrate has concluded that a property classification will be granted. 3)The board shall remand an assessment to the property appraiser for a classified use valuation when the board: a)Has concluded that a property classification will be granted; and, b) Has concluded that the record does not contain the competent substantial evidence necessary for the board to establish classified use value. 4) The board or special magistrate shall, on the appropriate decision form from the Form DR-485 series, produce written findings of fact and conclusions of law necessary to determine that a remand is required,but shall not render a recommended or final decision until after a continuation hearing is held or waived as provided in subsection(9). The Form DR-485 series is adopted, and incorporated by reference,in Rule 12D-16.002,F.A.C. 5) When an attorney special magistrate remands an assessment to the property appraiser for classified use valuation, an appraiser special magistrate retains authority to produce a recommended decision in accordance with law. When an appraiser special magistrate remands an assessment to the property appraiser, the special magistrate retains authority to produce a recommended decision in accordance with law. When the value adjustment board remands an assessment to the property appraiser, the board retains authority to make a final decision on the petition in accordance with law. 6) For remanding an assessment to the property appraiser, the board or special magistrate shall produce a written remand decision which shall include appropriate directions to the property appraiser. 7) The board clerk shall concurrently provide, to the petitioner and the property appraiser, a copy of the written remand decision from the board or special magistrate. The petitioner's copy of the written remand decision shall be sent by regular or certified U.S. mail, or by personal delivery, or in the manner requested by the taxpayer on Form DR-486, Petition to the Value Adjustment Board Request for Hearing. Form DR-486 is adopted and incorporated by reference in Rule 12D-16.002,F.A.C. 8)(a)After receiving a board or special magistrate's remand decision from the board clerk, the property appraiser shall follow the appropriate directions from the board or special magistrate and shall produce a written remand review. b)The property appraiser or his or her staff shall not have, directly or indirectly,any ex parte communication with the board or special magistrate regarding the remanded assessment. 9)(a) Immediately after receipt of the written remand review from the property appraiser,the board clerk shall send a copy of the written remand review to the petitioner by regular or certified U.S. mail or by personal delivery, or in the manner requested by the taxpayer on Form DR-486, and shall send a copy to the board or special magistrate. The board clerk shall retain, as part of the petition file, the property appraiser's written remand review. Together with the petitioner's copy of the written remand review, the board clerk shall send to the petitioner a copy of this rule subsection. b)The board clerk shall schedule a continuation hearing if the petitioner notifies the board clerk,within 25 days of the date the board clerk sends the written remand review,that the results of the property appraiser's written remand review are unacceptable to the petitioner and that the petitioner requests a further hearing on the petition. The board clerk shall send the notice of hearing so that it will be received by the petitioner no less than twenty-five (25) calendar days prior to the day of such scheduled appearance, as described in subsection 12D-9.019(3), F.A.C. When a petitioner does not notify the board clerk that the results of the property appraiser's written remand review are unacceptable to the petitioner and does not request a continuation hearing, or if the petitioner waives a continuation hearing, the board or special magistrate shall issue a decision or recommended decision. Such decision shall contain: 1. A finding of fact that the petitioner did not request a continuation hearing or waived such hearing;and, 2. A conclusion of law that the decision is being issued in order that any right the petitioner may have to bring an action in circuit court is not impaired. The petition shall be treated and listed as board action for purposes of the notice required by Rule 12D-9.038,F.A.C. c)At a continuation hearing,the board or special magistrate shall receive and consider the property appraiser's written remand review and additional relevant and credible evidence, if any, from the parties. Also, the board or special magistrate may consider evidence admitted at the original hearing. 10)In those counties that use special magistrates, if an attorney special magistrate has granted a property classification before the remand decision and the property appraiser has produced a remand classified use value, a real property valuation special magistrate shall conduct the continuation hearing. 11) In no case shall a board or special magistrate remand to the property appraiser an exemption, "portability" assessment difference transfer,or property classification determination. 12)Copies of all evidence shall remain with the board clerk and be available during the remand process. 13) In lieu of remand,the board or special magistrate may postpone conclusion of the hearing upon agreement of the parties if the requirements of subsection 12D-9.025(6),F.A.C.,are met. 14) Copies of the forms incorporated in Rule 12D-16.002, F.A.C., may be obtained at the Department's Internet site: http://floridarevenue.com/dor/property/forms/. Rulemaking Authority 194.011(5), 194.034(1), 195.027(1), 213.06(1) FS. Law Implemented 194.011, 194.032, 194.034, 194.035, 194.301 FS. History—New 3-30-10,Amended 9-19-17 12D-9.030 Recommended Decisions. 1) For each petition not withdrawn or settled, special magistrates shall produce a written recommended decision that contains findings of fact, conclusions of law, and reasons for upholding or overturning the property appraiser's determination. Conclusions of law must be based on findings of fact. For each of the statutory criteria for the issue under administrative review, fmdings of fact must identify the corresponding admitted evidence, or lack thereof. Each recommended decision shall contain sufficient factual and legal information and reasoning to enable the parties to understand the basis for the decision, and shall otherwise meet the requirements of law. The special magistrate and board clerk shall observe the petitioner's right to be sent a timely written recommended decision containing proposed findings of fact and proposed conclusions of law and reasons for upholding or overturning the determination of the property appraiser. After producing a recommended decision, the special magistrate shall provide it to the board clerk. 2) The board clerk shall provide copies of the special magistrate's recommended decision to the petitioner and the property appraiser as soon as practicable after receiving the recommended decision,and if the board clerk: a) Knows the date, time, and place at which the recommended decision will be considered by the board, the board clerk shall include such information when he or she sends the recommended decision to the petitioner and the property appraiser;or b) Does not yet know the date, time, and place at which the recommended decision will be considered by the board,the board clerk shall include information on how to find the date, time, and place of the meeting at which the recommended decision will be considered by the board. 3) Any board or special magistrate workpapers, worksheets, notes, or other materials that are made available to a party shall immediately be sent to the other party. Any workpapers, worksheets, notes, or other materials created by the board or special magistrates during the course of hearings or during consideration of petitions and evidence, that contain any material prepared in connection with official business, shall be transferred to the board clerk and retained as public records. Value adjustment boards or special magistrates using standardized workpapers, worksheets, or notes, whether in electronic format or otherwise, must receive prior department approval to ensure that such standardized documents comply with the law. 4) For the purpose of producing the recommended decisions of special magistrates, the department prescribes the Form DR- 485 series, and any electronic equivalent forms approved by the department under Section 195.022, F.S. The Form DR-485 series is adopted, and incorporated by reference, in Rule 12D-16.002, F.A.C. All recommended decisions of special magistrates, and all forms used for the recommended decisions,must contain the following required elements: a)Findings of fact; b)Conclusions of law;and, c)Reasons for upholding or overturning the determination of the property appraiser. 5)As used in this section,the terms"findings of fact"and"conclusions of law" include proposed findings of fact and proposed conclusions of law produced by special magistrates in their recommended decisions. 6) Legal advice from the board legal counsel relating to the facts of a petition or to the specific outcome of a decision, if in writing, shall be included in the record and referenced within the findings of fact and conclusions of law. If not in writing, such advice shall be documented within the findings of fact and conclusions of law. 7) Copies of the forms incorporated in Rule 12D-16.002, F.A.C., may be obtained at the Department's Internet site: http://floridarevenue.com/dor/property/forms/. Rulemaking Authority 194.011(5), 194.034(1), 195.027(1) FS. Law Implemented 193.155, 194.011, 194.035, 195.022 FS. History—New 3-30-10, Amended 9-19-17. 12D-9.031 Consideration and Adoption of Recommended Decisions of Special Magistrates by Value Adjustment Boards in Administrative Reviews. 1)All recommended decisions shall comply with Sections 194.301, 194.034(2)and 194.035(1), F.S. A special magistrate shall not submit to the board, and the board shall not adopt, any recommended decision that is not in compliance with Sections 194.301, 194.034(2)and 194.035(1),F.S. 2) As provided in Sections 194.034(2) and 194.035(1), F.S., the board shall consider the recommended decisions of special magistrates and may act upon the recommended decisions without further hearing. If the board holds further hearing for such consideration, the board clerk shall send notice of the hearing to the parties. Any notice of hearing shall be in the same form as specified in subsection 12D-9.019(3),F.A.C.,but need not include items specified in subparagraphs 6.through 9.,of that subsection. The board shall consider whether the recommended decisions meet the requirements of subsection(1), and may rely on board legal counsel for such determination.Adoption of recommended decisions need not include a review of the underlying record. 3) If the board determines that a recommended decision meets the requirements of subsection (1), the board shall adopt the recommended decision. When a recommended decision is adopted and rendered by the board,it becomes final. 4) If the board determines that a recommended decision does not comply with the requirements of subsection (1), the board shall proceed as follows: a) The board shall request the advice of board legal counsel to evaluate further action and shall take the steps necessary for producing a final decision in compliance with subsection(1). b)The board may direct a special magistrate to produce a recommended decision that complies with subsection(1)based on, if necessary, a review of the entire record. c)The board shall retain any recommended decisions and all other records of actions under this rule section. Rulemaking Authority 194.011(5), 194.034(1), 195.027(1), 213.06(1)FS. Law Implemented 193.122, 194.011, 194.032, 194.034, 194.035, 194.301 FS.History—New 3-30-10,Amended 6-14-16. 12D-9.032 Final Decisions. 1)(a) For each petition not withdrawn or settled, the board shall produce a written final decision that contains findings of fact, conclusions of law, and reasons for upholding or overturning the property appraiser's determination. Conclusions of law must be based on findings of fact. For each of the statutory criteria for the issue under administrative review, findings of fact must identify the corresponding admitted evidence, or lack thereof. Each final decision shall contain sufficient factual and legal information and reasoning to enable the parties to understand the basis for the decision, and shall otherwise meet the requirements of law. The board may fulfill the requirement to produce a written final decision by adopting a recommended decision of the special magistrate containing the required elements and providing notice that it has done so. The board may adopt the special magistrate's recommended decision as the decision of the board incorporating the recommended decision, using a postcard or similar notice. The board shall ensure regular and timely approval of recommended decisions. b) Legal advice from the board legal counsel relating to the facts of a petition or to the specific outcome of a decision, if in writing, shall be included in the record and referenced within the findings of fact and conclusions of law. If not in writing, such advice shall be documented within the findings of fact and conclusions of law. 2) A final decision of the board shall state the just, assessed, taxable, and exempt value, for the county both before and after board action. Board action shall not include changes made as a result of action by the property appraiser. If the property appraiser has reduced his or her value or granted an exemption,property classification,or"portability"assessment difference transfer,whether before or during the hearing but before board action, the values in the "before"column shall reflect the adjusted figure before board action. 3)The board's final decision shall advise the taxpayer and property appraiser that further proceedings in circuit court shall be as provided in Section 194.036,F.S. 4) Upon issuance of a final decision by the board, the board shall provide it to the board clerk and the board clerk shall promptly provide notice of the final decision to the parties. Notice of the final decision may be made by providing a copy of the decision. The board shall issue all final decisions within 20 calendar days of the last day the board is in session pursuant to Section 194.034,F.S. 5) For the purpose of producing the final decisions of the board, the department prescribes the Form DR-485 series, and any electronic equivalent forms approved by the department under Section 195.022, F.S. The Form DR-485 series is adopted, and incorporated by reference, in Rule 12D-16.002, F.A.C. The Form DR-485 series, or approved electronic equivalent forms, are the only forms that shall be used for producing a final decision of the board. Before using any form to notify petitioners of the final decision, the board shall submit the proposed form to the department for approval. The board shall not use a form to notify the petitioner unless the department has approved the form. All decisions of the board, and all forms used to produce final decisions on petitions heard by the board,must contain the following required elements: a)Findings of fact; b)Conclusions of law;and, c)Reasons for upholding or overturning the determination of the property appraiser. 6)(a) If, prior to a final decision, any communication is received from a party concerning a board process on a petition or concerning a recommended decision,a copy of the communication shall promptly be furnished to all parties,the board clerk,and the board legal counsel. No such communication shall be furnished to the board or a special magistrate unless a copy is immediately furnished to all parties.A party may waive notification or furnishing of copies under this subsection. b) The board legal counsel shall respond to such communication and may advise the board concerning any action the board should take concerning the communication. c)No reconsideration of a recommended decision shall take place until all parties have been furnished all communications, and have been afforded adequate opportunity to respond. d)The board clerk shall provide to the parties: 1.Notification before the presentation of the matter to the board,and 2.Notification of any action taken by the board. 7) Copies of the forms incorporated in Rule 12D-16.002, F.A.C., may be obtained at the Department's Internet site: http://floridarevenue.com/dor/property/forms/. Rulemaking Authority 194.011(5), 194.034(1), 195.027(1), 213.06(1)FS. Law Implemented 194.011, 194.032, 194.034, 195.022 FS. History—New 3-30-10,Amended 9-19-17. 12D-9.033 Further Judicial Proceedings. After the board issues its final decision, further proceedings and the timing thereof are as provided in Sections 194.036 and 194.171, F.S. Rulemaking Authority 194.011(5), 194.034(1), 195.027(1), 213.06(1) FS. Law Implemented 194.011, 194.013, 194.015, 194.032, 194.034, 194.035, 194.036, 195.022, 213.05 FS.History—New 3-30-10. 12D-9.034 Record of the Proceeding. 1)The board clerk shall maintain a record of the proceeding. The record shall consist of: a)The petition; b) All filed documents, including all tangible exhibits and documentary evidence presented, whether or not admitted into evidence;and, c)Meeting minutes and a verbatim record of the hearing. 2) The verbatim record of the hearing may be kept by any electronic means which is easily retrieved and copied. In counties that use special magistrates,the special magistrate shall accurately and completely preserve the verbatim record during the hearing, and may be assisted by the board clerk. In counties that do not use special magistrates, the board clerk shall accurately and completely preserve the verbatim record during the hearing. At the conclusion of each hearing, the board clerk shall retain the verbatim record as part of the petition file. 3)The record shall be maintained for four years after the fmal decision has been rendered by the board if no appeal is filed in circuit court,or for five years if an appeal is filed. 4) If requested by the taxpayer, the taxpayer's representative, or the property appraiser, the board clerk shall retain these records until the final disposition of any subsequent judicial proceeding related to the same property. Rulemaking Authority 194.011(5), 194.034(1), 195.027(1), 213.06(1)FS. Law Implemented 194.011, 194.032, 194.034, 194.035 FS. History—New 3-30-10,Amended 9-19-17. 12D-9.035 Duty of Clerk to Prepare and Transmit Record. 1) When a change in the tax roll made by the board becomes subject to review by the Circuit Court pursuant to Section 194.036(1)(c), F.S., it shall be the duty of the board clerk,when requested,to prepare the record for review. The record shall consist of a copy of each paper, including the petition and each exhibit in the proceeding together with a copy of the board's decision and written findings of fact and conclusions of law. The board clerk shall transmit to the Court this record, and the board clerk's certification of the record which shall be in the following form: Certification of Record I hereby certify that the attached record, consisting of sequentially numbered pages one through consists of true copies of all papers,exhibits,and the Board's findings of fact and conclusions of law,in the proceeding before the County Value Adjustment Board upon petition numbered filed by Clerk of Value Adjustment Board By: Deputy Clerk Should the verbatim transcript be prepared other than by a court reporter,the board clerk shall also make the following certification: CERTIFICATION OF VERBATIM TRANSCRIPT I hereby certify that the attached verbatim transcript consisting of sequentially numbered pages through is an accurate and true transcript of the hearing held on in the proceeding before the County Value Adjustment Board petition numbered filed by: Clerk of Value Adjustment Board By: Deputy Clerk 2)The board clerk shall provide the petitioner and property appraiser, upon their request, a copy of the record at no more than actual cost. Rulemaking Authority 194.011(5), 194.034(1), 195.027(1),213.06(1)FS. Law Implemented 194.032, 194.036, 213.05 FS. History—New 3-30-10. 12D-9.036 Procedures for Petitions on Denials of Tax Deferrals. 1) The references in these rules to the tax collector are for the handling of petitions of denials of tax deferrals under Section 197.2425, F.S.,and petitions of penalties imposed under Section 197.301,F.S. 2) To the extent possible where the context will permit, such petitions shall be handled procedurally under this rule chapter in the same manner as denials of exemptions. Rulemaking Authority 194.011(5), 194.034(1), 195.027(1), 213.06(1) FS. Law Implemented 194.032, 194.036, 197.2425, 197.301, 213.05 FS. History—New 3-30-10,Amended 11-1-12. PART III UNIFORM CERTIFICATION OF ASSESSMENT ROLLS 12D-9.037 Certification of Assessment Rolls. 1)(a)When the tax rolls have been extended pursuant to Section 197.323, F.S.,the initial certification of the value adjustment board shall be made on Form DR-488P.Form DR-488P is adopted,and incorporated by reference, in Rule 12D-16.002,F.A.C. b)After all hearings have been held,the board shall certify an assessment roll or part of an assessment roll that has been finally approved pursuant to Section 193.1142, F.S. The certification shall be on the form prescribed by the department referenced in subsection(2)of this rule. A sufficient number of copies of the board's certification shall be delivered to the property appraiser who shall attach the same to each copy of each assessment roll prepared by the property appraiser. 2) The form shall include a certification signed by the board chair, on behalf of the entire board, on Form DR-488, adopted, and incorporated by reference, in Rule 12D-16.002, F.A.C., designated for this purpose, that all requirements in Chapter 194, F.S., and department rules,were met as follows: a) The prehearing checklist pursuant to Rule 12D-9.014, F.A.C., was followed and all necessary actions reported by the board clerk were taken to comply with Rule 12D-9.014,F.A.C.; b) The qualifications of special magistrates were verified, including whether special magistrates completed the department's training; c)The selection of special magistrates was based solely on proper qualifications and the property appraiser and parties did not influence the selection of special magistrates; d)All petitions considered were either timely filed, or good cause was found for late filing after proper review by the board or its designee; e)All board meetings were duly noticed pursuant to Section 286.011,F.S.,and were held in accordance with law; f)No ex parte communications were considered unless all parties were notified and allowed to rebut; g)All petitions were reviewed and considered as required by law unless withdrawn or settled as defined in this rule chapter; h) All decisions contain required findings of fact and conclusions of law in compliance with Chapter 194, F.S., and this rule chapter; i)The board allowed opportunity for public comment at the meeting at which special magistrate recommended decisions were considered and adopted; j)All board members and the board's legal counsel have read this certification and a copy of the statement in subsection(1)is attached;and, k)All complaints of noncompliance with Part I,Chapter 194, F.S., or this rule chapter called to the board's attention have been appropriately addressed to conform with the provisions of Part I,Chapter 194,F.S.,and this rule chapter. 3) The board shall provide a signed original of the certification required under this rule section to the department before publication of the notice of the findings and results of the board required by Section 194.037, F.S. See Form DR-529, Notice Tax Impact of Value Adjustment Board. 4) Copies of the forms incorporated in Section 12D-16.002, F.A.C., may be obtained at the Department's Internet site: http://dor.myflorida.com/dor/property/forms/. Rulemaking Authority 194.011(5), 194.034(1), 195.027(1), 213.06(1) FS. Law Implemented 193.122, 194.011, 195.022, 195.084, 213.05 FS. History—New 3-30-10. 12D-9.038 Public Notice of Findings and Results of Value Adjustment Board. 1) After all hearings have been completed, the board clerk shall publish a public notice advising all taxpayers of the findings and results of the board decisions,which shall include changes made by the board to the property appraiser's initial roll. Such notice shall be published to permit filing within the timeframe in subsections 12D-17.004(1) and (2), F.A.C., where provided. For petitioned parcels, the property appraiser's initial roll shall be the property appraiser's determinations as presented at the commencement of the hearing or as reduced by the property appraiser during the hearing but before a decision by the board or a recommended decision by a special magistrate. This section shall not prevent the property appraiser from providing data to assist the board clerk with the notice of tax impact. The public notice shall be in the form of a newspaper advertisement and shall be referred to as the "tax impact notice." The format of the tax impact notice shall be substantially as prescribed in Form DR-529, Notice Tax Impact of Value Adjustment Board,incorporated by reference in Rule 12D-16.002,F.A.C. 2) The size of the notice shall be at least a quarter page size advertisement of a standard or tabloid size newspaper. The newspaper notice shall include all of the above information and no change shall be made in the format or content without department approval.The notice shall be published in a part of the paper where legal notices and classified ads are not published. 3) The notice of the findings and results of the value adjustment board shall be published in a newspaper of paid general circulation within the county. It shall be the specific intent of the publication of notice to reach the largest segment of the total county population. Any newspaper of less than general circulation in the county shall not be considered for publication except to supplement notices published in a paper of general circulation. 4) The headline of the notice shall be set in a type no smaller than 18 point and shall read "TAX IMPACT OF VALUE ADJUSTMENT BOARD." 5) It shall be the duty of the board clerk to insure publication of the notice after the board has heard all petitions, complaints, appeals, and disputes. 6) Copies of the forms incorporated in Rule 12D-16.002, F.A.C., may be obtained at the Department's Internet site: http://dor.myflorida.com/dor/property/forms/. Rulemaking Authority 194.011(5), 194.034(1), 195.027(1), 213.06(1) FS. Law Implemented 50, 194.032, 194.034, 194.037, 213.05 FS. History— New 3-30-10. CHAPTER 12D-10 VALUE ADJUSTMENT BOARD 12D-10.001 Composition of Value Adjustment Board(Repealed) 12D-10.002 Appointment and Employment of Special Magistrates(Repealed) 12D-10.003 Powers,Authority,Duties and Functions of Value Adjustment Board 12D-10.004 Receipt of Taxpayer's Petition to Be Acknowledged(Repealed) 12D-10.0044 Uniform Procedures for Hearings;Procedures for Information and Evidence Exchange Between the Petitioner and Property Appraiser, Consistent with Section 194.032,F.S.;Organizational Meeting;Uniform Procedures to be Available to Petitioners(Repealed) 12D-10.005 Duty of Clerk to Prepare and Transmit Record(Repealed) 12D-10.006 Public Notice of Findings and Results of Value Adjustment Board(Repealed) 12D-10.001 Composition of Value Adjustment Board. Rulemaking Authority 195.027(1), 213.06(1) FS. Law Implemented 194.015, 213.05 FS. History—New 10-12-76, Formerly 12D-10.01, Amended 12-31-98,Repealed 3-30-10. 12D-10.002 Appointment and Employment of Special Magistrates. Rulemaking Authority 195.027(1), 213.06(1)FS. Law Implemented 194.032, 194.034, 194.035, 213.05 FS. History—New 10-12-76, Formerly 12D- 10.02,Repealed 3-30-10. 12D-10.003 Powers,Authority,Duties and Functions of Value Adjustment Board. 1) The board has no power to fix the original valuation of property for ad valorem tax purposes or to grant an exemption not authorized by law and the board is bound by the same standards as the county property appraiser in determining values and the granting of exemptions. The board has no power to grant relief either by adjustment of the value of a property or by the granting of an exemption on the basis of hardship of a particular taxpayer. The board, in determining the valuation of a specific property, shall not consider the ultimate amount of tax required. 2) The powers, authority, duties and functions of the board, insofar as they are appropriate, apply equally to real property and tangible personal property(including taxable household goods). 3)Every decision of the board must contain specific and detailed findings of fact which shall include both ultimate findings of fact and basic and underlying findings of fact. Each basic and underlying finding must be properly annotated to its supporting evidence. For purposes of these rules,the following are defined to mean: a) An ultimate finding is a determination of fact. An ultimate finding is usually expressed in the language of a statutory standard and must be supported by and flow rationally from adequate basic and underlying findings. b) Basic and underlying findings are those findings on which the ultimate findings rest and which are supported by evidence. Basic and underlying findings are more detailed than the ultimate findings but less detailed than a summary of the evidence. c)Reasons are those clearly stated grounds upon which the board or property appraiser acted. Rulemaking Authority 194.034(1), 195.027(1), 213.06(1) FS. Law Implemented 193.122, 194.011, 194.015, 194.032, 194.034, 194.036, 194.037, 194.301, 195.002, 195.096, 196.011, 197.122, 213.05 FS. History—New 10-12-76,Amended 11-10-77, 9-30-82, Formerly 12D-10.03,Amended 12- 31-98, 3-30-10. 12D-10.004 Receipt of Taxpayer's Petition to Be Acknowledged. Rulemaking Authority 195.027(1), 213.06(1)FS. Law Implemented 194.011, 194.015, 194.032, 195.022, 200.069, 213.05 FS. History—New 10-12- 76,Formerly 12D-10.04,Amended 1-11-94, 12-28-95, 12-31-98, 1-20-03, 12-30-04,Repealed 3-30-10. 12D-10.0044 Uniform Procedures for Hearings; Procedures for Information and Evidence Exchange Between the Petitioner and Property Appraiser, Consistent with Section 194.032, F.S.; Organizational Meeting; Uniform Procedures to be Available to Petitioners. Rulemaking Authority 194.011(5), 195.027(1), 213.06(1) FS. Law Implemented 194.011, 194.015, 194.032, 194.034, 194.035, 195.022, 200.069, 213.05 FS. History—New 4-4-04,Amended 12-30-04,Repealed 3-30-10. 12D-10.005 Duty of Clerk to Prepare and Transmit Record. Rulemaking Authority 195.027(1), 213.06(1) FS. Law Implemented 194.032, 194.036, 213.05 FS. History—New 10-12-76, Amended 11-10-77, Formerly 12D-10.05, Repealed 3-30-10. 12D-10.006 Public Notice of Findings and Results of Value Adjustment Board. Rulemaking Authority 195.027(1), 213.06(1) FS. Law Implemented 50, 194.032, 194.034, 194.037, 213.05 FS. History—New 2-12-81, Formerly I2D-10.06,Repealed 3-30-10. CHAPTER 12D-51 STANDARD ASSESSMENT PROCEDURES AND STANDARD MEASURES OF VALUE;GUIDELINES 12D-51.001 Classified Use Real Property Guidelines, Standard Assessment Procedures and Standard Measures of Value, Agricultural Guidelines 12D-51.002 Standard Measures of Value: Tangible Personal Property Appraisal Guidelines 12D-51.003 Florida Real Property Appraisal Guidelines 12D-51.001 Classified Use Real Property Guidelines,Standard Assessment Procedures and Standard Measures of Value, Agricultural Guidelines. Pursuant to Section 195.062, F.S., these guidelines are adopted in general conformity with the procedures set forth in Section 120.54, F.S., but shall not have the force and effect of rules and are to be used only to assist property appraisers in the assessment of agricultural property as provided by Section 195.002, F.S. Copies of these guidelines may be obtained from the Department of Revenue,Property Tax Oversight Program,P.O.Box 3000,Tallahassee,Florida 32315-3000. Rulemaking Authority 195.027(1), 195.032, 213.06(1) FS. Law Implemented 193.461, 195.032, 195.062, 213.05 FS. History—New 12-30-82, Formerly 12D-51.01. 12D-51.002 Standard Measures of Value: Tangible Personal Property Appraisal Guidelines. Pursuant to Section 195.062, F.S., these guidelines are adopted in general conformity with the procedures set forth in Section 120.54, F.S.,but shall not have the force and effect of rules. These guidelines are to be used only to assist property appraisers in the assessment of tangible personal property as provided by Section 195.002, F.S. These guidelines supersede any previous tangible personal property appraisal guidelines and are entitled: Standard Measures of Value: Tangible Personal Property Appraisal Guidelines Rev. 12/97 Copies of these guidelines may be obtained from the Department of Revenue, Property Tax Oversight Program, P.O. Box 3000, Tallahassee, Florida 32315-3000 and may be found on the Internet at http://dor.myflorida.com/dor/property/. Rulemaking Authority 195.027(1), 195.032,213.06(1)FS.Law Implemented 195.032, 195.062, 213.05 FS.History—New 12-30-97. 12D-51.003 Florida Real Property Appraisal Guidelines. Pursuant to Section 195.062, F.S., this rule shall give notice that these guidelines are available from the address given below. These guidelines do not have the force and effect of rules.These guidelines are entitled: Florida Real Property Appraisal Guidelines Rev. 11/26/02. Copies of these guidelines may be obtained from the Department of Revenue, Property Tax Oversight Program, P.O. Box 3000, Tallahassee, Florida 32315-3000 and may be found on the Internet at http://dor.myflorida.com/dor/property/. Rulemaking Authority 195.027(1), 195.032, 213.06(1)FS.Law Implemented 195.032, 195.062, 213.05 FS.History—New 12-30-02. 07/30/2019 Item 11G VAB REFERENCE MATERIALS All referenced materials can be found at: https://www.collierclerk.com/board-records-vab/value-adjustment-board or at the referenced links below: Florida's Government in the Sunshine — Government-in-the-Sunshine Manual Available at: www.myflsunshine.com/sun.nsf/sunmanual ) Rule Chapter 12D-9, F.A.C. and DOR's VAB Forms — Uniform Policies and Procedures Manual and Associated Forms and Rule Chapter 12D-10, F.A.C. - Rules Applicable to the Requirements for Hearings and Decisions Available at: http://floridarevenue.com/property/Pages/Forms.aspx ; https://www.flrules.org/gateway/ChapterHome.asp?Chapter=l2d-9 ; https://www.flrules.org/gateway/ChapterHome.asp?Chapter=l2d-10 ) Rule Chapter 12D-51.001, F.A.C. - Classified Use Real Property Guidelines, Standard Assessment Procedures and Standard Measures of Value, Agricultural Guidelines; Rule Chapter 12D-51.002, F.A.C. - Standard Measures of Value: Tangible Personal Property Appraisal Guidelines; Rule Chapter 12D-51.003, F.A.C. - Florida Real Property Appraisal Guidelines Available at: https://www.flrules.org/gateway/ChapterHome.asp?Chapter=l2d-51 ) Uniform Policies and Procedures Manual and Other Legal Resources and Reference Materials Available at: http://floridarevenue.com/property/Documents/vabuppmanual.pdf ) Information for Taxpayers regarding Florida's Property Tax System and the Value Adjustment Board Process and a Property Brochure Available at: http://floridarevenue.com/property/Pages/Taxpayers.aspx and http://floridarevenue.com/property/Pages/Forms.aspx ) Florida Statutes: Chapter 119, 286, 192; 193; 194; 195, and 196 Available at: http://www.leg.state.fl.us/Statutes/ ) III L\l. 07/30/2019 Item 11H EXECUTIVE SUMMARY Value Adjustment Board (VAB) 2018 Expense Report OBJECTIVE: VAB Expense Report for the 2018 Tax Year CONSIDERATIONS: The breakdown of the 2018 Value Adjustment Board (VAB) expenses from July 1, 2018 through May 2019. This report includes the following types of expenses: costs associated with the special magistrate contracts, legal counsel contract, court reporting services, the petition filing software, postage, clerk services, archival of the record, etc. This report was submitted in May 2019 to Finance to audit. The Finance Department invoiced the School District for their two-fifths portion of the expense. RECOMMENDATION: For informational purposes. 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C 9 \ H W C7 LI H H H > t-, 00 U Z d Lizl ( n U)• w tri H 7 xzz L' 7 to H H ii2. Hcx la Utri tb 0 W U In > N I-' O ( n CJ C . W ' b O Ctl 4::. UI O UI 07/30/2019 Item 12 EXECUTIVE SUMMARY Tentative Schedule of VAB meetings and the Special Magistrate Hearings OBJECTIVE: To announce the tentative schedule of events for the Value Adjustment Board CONSIDERATIONS: Per Chapter 12D-9.013 (2), Florida Administrative Code (F.A.C.), "The Board shall announce the tentative schedule for the value adjustment board taking into consideration the number of petitions filed, the possibility of the need to reschedule and the requirement that the board stay in session until all petitions have been heard." RECOMMENDATION: To accept these dates for the VAB regular meetings and the tentative dates of the VAB Special Magistrate hearings. With that acceptance, acknowledge that these are tentative"dates and can be changed, as needed,to account for all petitions to be heard, continued, and/or rescheduled. For the regular VAB meetings, the boardroom has already been reserved and confirmed. Attachment Tentative" Dates for VAB Meetings and Magistrate Hearings 2019/2020 Tentative" Dates for VAB Meetings and Magistrate Hearings 2019/2020 NOTES DAY DATE MTG.TYPE LOCATION TIME VAB/MAGISTRATE MTG REGULAR Tues. July 30,2019 VAB BCC Chambers—All 9 am VAB Members if need) Mon. September 30 VAB BCC Chambers—All 9 am VAB Members N/A Mon. October 7 NONE N/A N/A N/A N/A Tues. October 8 NONE N/A N/A N/A HOLIDAY Wed. October 9 NONE N/A N/A N/A N/A Thur. October 10 NONE N/A N/A N/A Fri. October 11 HP/E/A/PT Admin Bldg—Room 711 9 am Chadwell Mon. October 14 Admin Bldg—Room 711 9 am Tues. October 15 Admin Bldg—Room 711 9 am Wed. October 16IV Admin Bldg—Room 711 9 am Thur. October 17 Admin Bldg—Room 711 9 am Fri. October 18 Admin Bldg—Room 711 9 am N/A Mon. October 21 NONE N/A N/A N/A N/A Tues. October 22 NONE N/A N/A N/A Wed. October 23 Admin Bldg—Room 711 9 am Thur. October 24IIAdminBldg—Room 711 9 am Fri. October 25 Admin Bldg—Room 711 9 am Mon. October 28 HP/E/A/PT Admin Bldg—Room 711 9 am Chadwell Tues. October 29Admin Bldg—Room 711 9 am Wed. October 30 IL Admin Bldg—Room 711 9 am N/A Thur. October 31 NONE N/A N/A N/A N/A Fri. November 1 NONE N/A N/A N/A Mon. November 4 Admin Bldg—Room 711 9 am N/A Tues. November 5 NONE N/A N/A N/A Wed. November 6 Admin Bldg—Room 711 9 am Thur. November 7 I Admin Bldg—Room 711 9 am Fri. November 8 HP/E/A/PT Admin Bldg—Room 711 9 am Chadwell HOLIDAY Mon. November 11 NONE N/A N/A N/A N/A Tues. November 12 NONE N/A N/A N/A Wed. November 13 Admin Bldg—Room 711 9 am 11111Thur. November 14 Admin Bldg—Room 711 9 am Fri. November 15 Admin Bldg—Room 711 9 am Mon. November 18 Admin Bldg—Room 711 9 am 1Tues. November 19 Admin Bldg—Room 711 9 am Wed. November 201111Admin Bldg—Room 711 9 am Thur. November 21 Admin Bldg—Room 711 9 am Fri. November 22 Admin Bldg—Room 711 9 am if need) Mon. November 25 HP/E/A/PT Admin Bldg—Room 711 9 am Chadwell if need) Tues. November 26Admin Bldg—Room 711 9 am if need) Wed. November 27 I Admin Bldg—Room 711 9 am 11111 HOLIDAY Thur. November 28 NONE N/A N/A N/A HOLIDAY Fri. November 29 NONE N/A N/A N/A Page 1 as of 07/15/2019) Tentative" Dates for VAB Meetings and Magistrate Hearings 2019/2020 NOTES DAY DATE MTG.TYPE LOCATION TIME VAB/ MAGISTRATE MTG if need) Mon. December 2 Admin Bldg—Room 711 9 am Pelletier if need) Tues. December 3 Admin Bldg—Room 711 9 am Pelletier if need) Wed. December 4 Admin Bldg—Room 711 9 am atsori if need) Thur. December 5 Admin Bldg—Room 711 9 am Watson if need) Fri. December 6 Admin Bldg—Room 711 9 am illiik REGULAR Mon. February 10,2020 VAB BCC Chambers-All 9 am VAB Members TRIM to be mailed by the Property Appraiser's Office(PAO)on Monday,August 19,2019. Deadline to file petitions with the Clerk's Office: Friday,September 13,2019 at 5 pm must contain filing fee or not valid).Those filed after will have to go through"good cause"determination. More dates to be secured if additional petitions or reschedules exist. Page 2 as of 07/15/2019)