Item # 2 Quorum Requirements 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.
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