Item # 8 Alternative Special Magistrates 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) ��