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VAB Agenda 02/10/2020 Item # 2B ITEM 2B Approval/Acceptance of VAB Minutes 07/30/2019 02/10/2020 Item 2B July 30, 2019 TRANSCRIPT OF THE MEETING OF THE VALUE ADJUSTMENT BOARD Naples, Florida, July 30, 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: Andy Solis, County Commission Member Rebecca Earney, Homestead Citizen Member Roy Terry, School Board Member Jill Rosenfeld, Alternate Citizen Member COUNSEL TO THE BOARD Holly E. Cosby, Esq. REPRESENTING THE PROPERTY APPRAISER'S OFFICE Jennifer Blaje Annabel Ybaceta Page 1 02/10/2020 Item 2B July 30, 2019 MS. COSBY: Good morning, everyone. This is Holly Cosby, Value Adjustment Board counsel. Today is July 30th, 2019. It is 9: 12 a.m. We're here for the Collier County Value Adjustment Board organizational meeting for 2019. We will commence with roll call, and the Pledge of Allegiance. I'd like to actually lead with the Pledge if we could. Everybody stand. (The Pledge of Allegiance was recited in unison.) MS. COSBY: Now we'll move on with roll call, and I'll start with myself, and then we'll go and proceed with Mr. Terry. I'm Holly Cosby, Value Adjustment Board attorney. Mr. Terry, you're next. SCHOOL BOARD MEMBER TERRY: Oh, okay. Roy Terry, school board member. Present. CHAIRMAN SOLIS: Andy Solis, Collier County Commission District 2. HOMESTEAD MEMBER EARNEY: Rebecca Earney, citizen member. HOMESTEAD MEMBER ROSENFELD: Jill Rosenfeld, alternate citizen member. MS. COSBY: Okay. And then we also have two members from the Collier County Property Appraiser. We have Jenny Blage. Blage? MS. BLAGE: Blage. MS. COSBY: Blage, I'm sorry. Jenny Blage. And we have Annabel. MS. YBACETA: Ybaceta. MS. COSBY: Ybaceta, okay. And then we have also two members from the Clerk's Office. We have Patricia Morgan, and we have Martha -- Page 2 02/10/2020 Item 2B July 30, 2019 MS. VERGARA: Vergara. MS. COSBY: -- Vergara, that's right. And with that we'll move on to Item 2, which is quorum. I will advise that pursuant to Florida Statute 194.015 we have established quorum today, as we do have one school board -- or we have the school board member, we have a commissioner, and we do have two citizen members present today. And, additionally, there is an affidavit of publication for this meeting, and I have reviewed that and find it sufficient to proceed. Moving forward: Introductions. We did that when we did roll call. And I will advise for the record that we do -- we are missing today Commissioner Burt Saunders, and we are also missing today our Citizen Member Ron, and I'm going to -- I believe that's going to be pronounced -- CHAIRMAN SOLIS: Kezeske. MS. COSBY: -- Kezeske, okay. Ron Kezeske is not here as well. But those are other members of the Board. The Clerk isn't here today, is she? MS. MORGAN: She had another engagement. MS. COSBY: Okay. But this does state that Ms. Kinzel may appear. She's not here. And I will, for the record, also -- we're moving to Item 3C. I need to confirm -- just with the appointed citizen members, I want to make sure that I verify a few items for compliance. Ms. Earney, you are still homesteaded in our area, correct? HOMESTEAD MEMBER EARNEY: Yes. MS. COSBY: Okay. And, Ms. Rosenfeld, you as well? HOMESTEAD MEMBER ROSENFELD: I am, yes. MS. COSBY: That's all I need to do at this point. Neither of you work for any taxing authorities, do you? Page 3 02/10/2020 Item 2B July 30, 2019 HOMESTEAD MEMBER EARNEY: I do not. HOMESTEAD MEMBER ROSENFELD: No. MS. COSBY: And neither of you are going to be representing any Value Adjustment Board petitioners in any tax appeals, are you? HOMESTEAD MEMBER EARNEY: No. HOMESTEAD MEMBER ROSENFELD: No. MS. COSBY: Okay, thank you. All right. All right. Moving on to Item 4. I -- we need to appoint -- we need to have a motion for a chairperson. The chairperson must be a commissioner, and then we will -- after that chair is moved and passed, we will then allow the chair to appoint a vice chair, and then I will pass the agenda over. So I need to entertain a motion for the chair of our Value Adjustment Board. We'll go further. SCHOOL BOARD MEMBER TERRY: Move that the chair be Mr. Solis. MS. COSBY: Do we have a second? HOMESTEAD MEMBER EARNEY: I'll second. MS. COSBY: Okay. Motion by Mr. Terry, second by Ms. Earney. Do you have any other discussion? (No response.) MS. COSBY: All those in favor, signify by saying aye. HOMESTEAD MEMBER ROSENFELD: (No verbal response.) HOMESTEAD MEMBER EARNEY: Aye. CHAIRMAN SOLIS: Aye. SCHOOL BOARD MEMBER TERRY: Aye. MS. COSBY: Those opposed? (No response.) MS. COSBY: Motion carries. Commissioner Solis, I'm going to hand it over to you now and Page 4 02/10/2020 Item 2B July 30, 2019 let you appoint a vice chair and then move forward with the agenda. CHAIRMAN SOLIS: I'll appoint Commissioner Saunders to be the vice chair. MS. COSBY: Sounds good. CHAIRMAN SOLIS: It does need to be a commissioner, does it not? MS. COSBY: It does not -- a vice chair does not need to be a commissioner. CHAIRMAN SOLIS: Oh, it does not? MS. COSBY: No, sir, but it's a good idea. CHAIRMAN SOLIS: Yeah, okay. Well, I'll -- I will appoint Commissioner Saunders. Do we need a motion on that? MS. COSBY: No. We just -- you appoint the vice chair. CHAIRMAN SOLIS: Okay. MS. COSBY: So you can move on to Item 5, Commissioner Solis, and it's all yours. CHAIRMAN SOLIS: Okay. Is there a motion to approve today's agenda? SCHOOL BOARD MEMBER TERRY: Move to approve today's agenda. CHAIRMAN SOLIS: Is there a second? HOMESTEAD MEMBER EARNEY: Second. CHAIRMAN SOLIS: There's a motion and a second to approve today's agenda. All in favor, say aye. HOMESTEAD MEMBER ROSENFELD: (No verbal response.) HOMESTEAD MEMBER EARNEY: Aye. CHAIRMAN SOLIS: Aye. SCHOOL BOARD MEMBER TERRY: Aye. CHAIRMAN SOLIS: Any opposed? (No response.) Page 5 02/10/2020 Item 2B July 30, 2019 CHAIRMAN SOLIS: The agenda's approved. MS. COSBY: Moving on to Item 6, reaffirm the resolution to appoint myself as Value Adjustment Board attorney. CHAIRMAN SOLIS: Is there a motion? SCHOOL BOARD MEMBER TERRY: I move we appoint Ms. Cosby as the VAB legal counsel. HOMESTEAD MEMBER EARNEY: Second. CHAIRMAN SOLIS: There's a motion and a second to appoint Ms. Attorney Holly Cosby as the legal counsel for the VAB for tax year 2019. All in favor, say aye. HOMESTEAD MEMBER ROSENFELD: (No verbal response.) HOMESTEAD MEMBER EARNEY: Aye. CHAIRMAN SOLIS: Aye. SCHOOL BOARD MEMBER TERRY: Aye. CHAIRMAN SOLIS: Any opposed? (No response.) CHAIRMAN SOLIS: Congratulations. MS. COSBY: Thank you. I love my job. HOMESTEAD MEMBER ROSENFELD: Just a clarification. I'm the alternate, so I'm not supposed to be voting or motioning or anything like that, right? MS. COSBY: You absolutely can. HOMESTEAD MEMBER ROSENFELD: Oh, I can? CHAIRMAN SOLIS: Yeah. You're the -- HOMESTEAD MEMBER ROSENFELD: Thank you. MS. COSBY: And you have the right to ask questions as well, so please do. HOMESTEAD MEMBER ROSENFELD: All right. Thank you. Page 6 02/10/2020 Item 2B July 30, 2019 MS. COSBY: Okay. Moving on to Item 7. I will advise that the four magistrates that are listed are the four magistrates that we have been using for the last two years. And they were -- they were procured by the Procurement Department. And so we need -- they have a contract that extends through 2020. So we need to just appoint them again this year or ratify their contracts. SCHOOL BOARD MEMBER TERRY: Move to reappoint the magistrates for the year 2019. HOMESTEAD MEMBER EARNEY: I'll second. CHAIRMAN SOLIS: There's a motion and a second. All in favor, say aye. HOMESTEAD MEMBER ROSENFELD: Aye. HOMESTEAD MEMBER EARNEY: Aye. CHAIRMAN SOLIS: Aye. SCHOOL BOARD MEMBER TERRY: Aye. CHAIRMAN SOLIS: Any opposed? (No response.) CHAIRMAN SOLIS: They're approved as well. MS. COSBY: Number 8, for the past two years -- we have one attorney special magistrate. For the past two years there have been concerns, and actually last year that actually became an issue where there was a potential conflict with that attorney special magistrate hearing a matter. And I resolved the conflict. I didn't feel there was a conflict, but a petitioner did raise the issue. In the event we do have -- we do have a true conflict ever with that attorney, we are going to need to have an alternate attorney special magistrate. So this year we're going to need to request that the Board obtain or provide administration with the opportunity -- CHAIRMAN SOLIS: Direction. MS. COSBY: -- to obtain and solicit and retain an alternate Page 7 02/10/2020 Item 2B July 30, 2019 magistrate. CHAIRMAN SOLIS: If needed. MS. COSBY: If needed. Yes, sir, if needed. And if it is needed, then we will have to hold a special meeting for the Board to officially appoint. But we do need the opportunity to do so in the event we have any conflicts, and we'll know pretty early on in the session, I think. CHAIRMAN SOLIS: Okay. SCHOOL BOARD MEMBER TERRY: I move the Board would have the ability to obtain an alternative special magistrate for 2019 tax year if needed. HOMESTEAD MEMBER EARNEY: Second. CHAIRMAN SOLIS: There's a motion and a second. All in favor, say aye. HOMESTEAD MEMBER ROSENFELD: Aye. HOMESTEAD MEMBER EARNEY: Aye. CHAIRMAN SOLIS: Aye. SCHOOL BOARD MEMBER TERRY: Aye. CHAIRMAN SOLIS: Any opposed? (No response.) CHAIRMAN SOLIS: That's approved as well. MS. COSBY: Item No. 9, we need to approve the minutes from the January 14th, 2019, Value Adjustment Board regular meeting, which was the final meeting for the 2018 session. CHAIRMAN SOLIS: Motion? SCHOOL BOARD MEMBER TERRY: Move to accept the minutes. HOMESTEAD MEMBER EARNEY: Second. CHAIRMAN SOLIS: Second. There's a motion and a second. All in favor, say aye. HOMESTEAD MEMBER ROSENFELD: Aye. Page 8 02/10/2020 Item 2B July 30, 2019 HOMESTEAD MEMBER EARNEY: Aye. CHAIRMAN SOLIS: Aye. SCHOOL BOARD MEMBER TERRY: Aye. CHAIRMAN SOLIS: Any opposed? (No response.) CHAIRMAN SOLIS: Minutes are approved. MS. COSBY: All right. Moving on to Item 10. This is informational. The Department of Revenue has released Value Adjustment Board training. That training came out -- I actually have the date -- July 24th. I will advise for the record that I took the training on July 24th, and at 1 : 10 in the morning I took the exam and passed with a 98. So I have -- HOMESTEAD MEMBER EARNEY: Congratulations. MS. COSBY: Thank you. So I have completed the Value Adjustment Board training which prevents or excludes the Board from having to take that training, and I did pass the exam. But I will advise that the magistrates have not taken the training. It's just unrealistic to expect that they have done it within six days from the time that the training's been released. I'm a bit of an overachiever. But I did want to make sure that the Board knows on the record that I have completed it, and I think that that is actually reflected in the agenda packet on Item 9. But this is informational only. CHAIRMAN SOLIS: Okay. MS. COSBY: If anybody has any questions, I'm happy to answer those. HOMESTEAD MEMBER EARNEY: And they will take it again before this season starts? MS. COSBY: Oh, yes, ma'am. Yes, ma'am. Actually, they have to complete the training prior to hearing hearings. So we will ensure that every magistrate that hears any hearings in Collier County Page 9 02/10/2020 Item 28 July 30, 2019 has completed that Department of Revenue training, and they do that by going through the training. You have to finish the modules that they're supposed to finish per their section or their expertise. And you can't get to the next module until you read the first module and then click "completed," and then you have to complete your certain modules before you can actually get a certificate. So there's some quality control in there. It's not something that you can just fake, to be honest with you. HOMESTEAD MEMBER EARNEY: Thank you. MS. COSBY: You're welcome. Moving on to my report with regards to VAB reference materials. And I do want to make sure that I state on the record that all of the materials that I am going to list within Item 11, whether there's a motion or -- and, actually, I'll go through this later, but I do want to make sure that I state on the record that all of the information that's listed in Item 11 can be found on the Value Adjustment Board website. But moving with 11A, we have a general overview of the Value Adjustment Board's role in Florida property tax system including a process for complaints, the newly adopted legislative changes that affect the VAB process. That's informational only. But if anybody has any questions on any of these items, please let me know. Item B, we need to get a motion to adopt a resolution relating to the adoption of internal operating procedures to supplement Chapter 12D-9, Florida Administrative Code. SCHOOL BOARD MEMBER TERRY: Move to adopt the resolution relating to the adoption of internal operating procedures to supplement Chapter 12D-9, Florida Administrative Code. HOMESTEAD MEMBER EARNEY: Second. CHAIRMAN SOLIS: Motion and a second. Any other discussion? Page 10 02/10/2020 Item 2B July 30, 2019 (No response.) CHAIRMAN SOLIS: All in favor, say aye. HOMESTEAD MEMBER ROSENFELD: Aye. HOMESTEAD MEMBER EARNEY: Aye. CHAIRMAN SOLIS: Aye. SCHOOL BOARD MEMBER TERRY: Aye. CHAIRMAN SOLIS: Any opposed? (No response.) CHAIRMAN SOLIS: It's approved. MS. COSBY: Okay. Thank you. Moving on with Item 11C. There are two motions that we need. 11C(1), we need a motion to allow myself as legal counsel to determine -- to make determinations for good-cause late filed petitions, and I need to add to that not only to make a determination, but I need to ask the Board to allow me to ask for more specific information in the event a good-cause request has been filed but it's lacking some support. I would ask the Board to allow me to ask for more specific information if needed in order to make a quality good-cause determination. SCHOOL BOARD MEMBER TERRY: Could you -- could you specifically state how you want that? MS. COSBY: Formulate a motion? SCHOOL BOARD MEMBER TERRY: Formulate, yes. MS. COSBY: I need to entertain a motion to designate myself as legal counsel to determine good cause -- good cause for late filed petitions and to permit me as that good-cause designee to request more and certain information if needed in order to make a quality good-cause determination. SCHOOL BOARD MEMBER TERRY: I move that we accept that recommendation as stated. HOMESTEAD MEMBER EARNEY: Second. Page 11 02/10/2020 Item 2B July 30, 2019 CHAIRMAN SOLIS: There's a motion and a second. All in favor, say aye. HOMESTEAD MEMBER ROSENFELD: Aye. HOMESTEAD MEMBER EARNEY: Aye. CHAIRMAN SOLIS: Aye. SCHOOL BOARD MEMBER TERRY: Aye. CHAIRMAN SOLIS: Any opposed? (No response.) CHAIRMAN SOLIS: It's approved. MS. COSBY: And then we have Item 11C(2), which is we need a motion to designate the VAB clerk to determine good cause for hearing reschedules with myself, legal counsel, providing guidance. And, additionally, I will add the same language into this request, which is to permit administration or myself to request more certain or definite information, if needed, in order to make a quality determination. SCHOOL BOARD MEMBER TERRY: I move that we accept that resignation (sic) as stated. MS. COSBY: Recommendation. SCHOOL BOARD MEMBER TERRY: Recommendation. HOMESTEAD MEMBER EARNEY: Second. CHAIRMAN SOLIS: Motion and second. All in favor, say aye. HOMESTEAD MEMBER ROSENFELD: Aye. HOMESTEAD MEMBER EARNEY: Aye. CHAIRMAN SOLIS: Aye. SCHOOL BOARD MEMBER TERRY: Aye. CHAIRMAN SOLIS: Any opposed? (No response.) CHAIRMAN SOLIS: So approved. MS. COSBY: Thank you. Page 12 02/10/2020 Item 2B July 30, 2019 Okay. Next we have 11D, which is a recommendation to adopt the resolution for VAB petition appeal filing -- filing fee, which is $15, and that is -- pursuant to Florida Statute 194.013 cannot exceed $15. And throughout the state there's not a Value Adjustment Board that has a filing fee that's lesser than $15, but that's the max that we can ask for. But at this point I would ask to approve the resolution adopting that $15 filing fee. SCHOOL BOARD MEMBER TERRY: Move to adopt resolution for VAB petition appeal filing fee F.S. 194.013. HOMESTEAD MEMBER EARNEY: Second. CHAIRMAN SOLIS: Motion and a second to adopt that recommendation. All in favor, say aye. HOMESTEAD MEMBER ROSENFELD: Aye. HOMESTEAD MEMBER EARNEY: Aye. CHAIRMAN SOLIS: Aye. SCHOOL BOARD MEMBER TERRY: Aye. CHAIRMAN SOLIS: Any opposed? (No response.) MS. COSBY: Okay. Thank you. We have 11E. We need to move for initial certification of the tax rolls, and I need to have the chairman sign two different DR-488p forms, one for real property and one for tangible property. SCHOOL BOARD MEMBER TERRY: Move to -- for the initial certification of the Value Adjustment Board for Department of Revenue forms DR-488p. HOMESTEAD MEMBER EARNEY: I'll second. CHAIRMAN SOLIS: Motion and a second. All in favor, say aye. HOMESTEAD MEMBER ROSENFELD: Aye. HOMESTEAD MEMBER EARNEY: Aye. CHAIRMAN SOLIS: Aye. Page 13 02/10/2020 Item 2B July 30, 2019 SCHOOL BOARD MEMBER TERRY: Aye. CHAIRMAN SOLIS: Opposed? (No response.) CHAIRMAN SOLIS: It carries as well. MS. COSBY: Thank you. And then we have 11F, a request for approval for the destruction of VAB records in accordance with the General Records Schedule, which is GS 1-SL, which would be records prior to the 2014 VAB tax year. And what we did make sure to clarify in here is that records that are part of litigation will not be destroyed. But other than that, pursuant to the statute and the rules, the VAB may destroy any VAB records prior to 2014. SCHOOL BOARD MEMBER TERRY: Do you want all that in the motion? MS. COSBY: No. I just -- I'm explaining it. I'm sorry. I just need a motion to permit them -- to permit VAB administration to destroy VAB records prior to 2014 in concordance with the law. SCHOOL BOARD MEMBER TERRY: I'll move for the approval of destruction of VAB records in accordance with the General Records Schedule GS 1-SL, records prior to 2014 VAB tax year. HOMESTEAD MEMBER EARNEY: I'll second that. CHAIRMAN SOLIS: Motion and a second. All in favor, say aye? HOMESTEAD MEMBER ROSENFELD: Aye. HOMESTEAD MEMBER EARNEY: Aye. CHAIRMAN SOLIS: Aye. SCHOOL BOARD MEMBER TERRY: Aye. CHAIRMAN SOLIS: Any opposed? (No response.) CHAIRMAN SOLIS: That's approved. Page 14 02/10/2020 Item 2B July 30, 2019 HOMESTEAD MEMBER EARNEY: I just have one question. MS. COSBY: Yes, ma'am. HOMESTEAD MEMBER EARNEY: There are still open files from 2014 possibly? MS. COSBY: Only if they are a source of litigation. But at this point I know of none, but if there are any, then those will be retained and won't be destroyed. HOMESTEAD MEMBER EARNEY: Thank you. MS. COSBY: Do we have any other questions? (No response.) MS. COSBY: Okay. Moving on to 11G. This is informational only, but this is -- again, I want to make sure that I certify for the record that the reference material that I'm about to read is present in the room today and also on the Value Adjustment Board website, and this is required per law. So the reference material that I will list is the Florida Government in the Sunshine Manual; Florida Administrative Code 12D-9; Florida Administrative Code 12D-10; Florida Administrative Code 12D-51 .001 ; 51 .002; 51 .003; all of the Department of Revenue adopted Value Adjustment Board forms; the Uniform Policies and Procedural Manual and other legal resources and reference materials with the Department of Revenue; information for the taxpayers regarding Florida Property Tax System and the Value Adjustment Board process and a property brochure; and Florida Statutes: Chapters 119, 286, 192, 193, 194, 195, and 196. This is informational only but something that needs to be stated on the record. Does anybody have any questions with regards to that? (No response.) MS. COSBY: Okay. Moving on to 11H. We have VAB expense report on 623 petitions filed as compared to previous years. Page 15 02/10/2020 Item 2B July 30, 2019 So 2017 had 561 petitions filed; 2018 had an increase in petitions up to 623. But you can see the statistics here starting from 2009 through how many petitions we've gotten each year. Last year was a bit of a busy year. Does anybody have any questions on that? (No response.) MS. COSBY: Okay. Seeing none, we can move on to Item 12. We have some VAB dates of importance. And I don't believe that there's really any motions that to be made on this, but I want to make sure that I read these in the record. According to the Property Appraiser's staff, the TRIM notice will be mailed on or around August 19th which will make -- if the TRIM mailing date is August 19th, that will make the Value Adjustment Board filing deadline Friday, September 13th, at 5 p.m. The date for the next regular VAB meeting this room has been reserved will be Monday, September 30th if we need it for the addition of magistrates; if not Monday, February 10th, which will be our final meeting. And we'll make sure to -- or do we want to check with the Board now to make sure that those dates are available? Can I ask that the Board check -- do you guys have the ability to check your calendar to see if those dates are available? CHAIRMAN SOLIS: Our individual calendars, sure. Let's see. You're talking about -- MS. COSBY: Let's start with Monday, September 30th. CHAIRMAN SOLIS: September 30th for me is problematic. MS. COSBY: Okay. Then what we'll do is we will -- in the event we have to have that meeting, we'll seek out the vice chair. CHAIRMAN SOLIS: Vice chair. MS. COSBY: See if the vice chair's available. CHAIRMAN SOLIS: But I will say that it is also Rosh Hashanah. Page 16 02/10/2020 Item 2B July 30, 2019 MS. COSBY: Oh, well, then that might be problematic. I will say that's problematic for me. Okay. Thank you for letting me know that, for reminding us. CHAIRMAN SOLIS: September 30th -- MS. COSBY: Okay. CHAIRMAN SOLIS: -- 2019, yeah, it is Rosh Hashanah. MS. COSBY: I have made a note of that. We'll pick a different date. Thank you for that. CHAIRMAN SOLIS: Okay. But then February 10th, does that initial meeting change the second meeting? MS. COSBY: No, sir. CHAIRMAN SOLIS: Okay. So February 10th -- MS. COSBY: 2020. CHAIRMAN SOLIS: -- 2020, I'm available. MS. COSBY: Okay. Thank you. SCHOOL BOARD MEMBER TERRY: I would be if Mr. Carter's not. MS. COSBY: Okay. Thank you. SCHOOL BOARD MEMBER TERRY: He is the regular member. HOMESTEAD MEMBER EARNEY: I'm sure I'm fine. HOMESTEAD MEMBER ROSENFELD: Okay. MS. COSBY: Okay, wonderful. Thank you. Well, if we have to have a special meeting after this meeting but before the February 10th meeting, we'll make sure to pick a different date and poll the Board via email. And we do appreciate all of your prompt responses to emails when we are trying to coordinate dates. So thank you all for that. Magistrate hearings will commence in October and actually, I think, per the -- per 12D, I think the first hearing is set to be October 11th or thereabouts. And they -- so they will commence on Page 17 02/10/2020 Item 2B July 30, 2019 our 11 -- 10/11 , and they will probably finish up sometime in January 2020. More dates will be added if needed based on filing. And then, again, I've stated that the proposed final meeting would be February 10th. Does anybody have any questions with regards to any of those dates otherwise? (No response.) MS. COSBY: Okay. Moving on to Item 13. This is my job to make sure that we are in compliance and that in the event there are items that are not actually documented that I state them -- bless you -- on the record. So there are a few items I just want to make sure that I state on the record, and I'll try to get through this as quickly as I can. I will advise for the record that I have already gone through all of our resources in 12D-9, 12D-10; Government in Sunshine's been done. I will advise for the record that the VAB has made associated forms that have been adopted by the Department of Revenue available to the public, special magistrates and board members, and that's available here today and on the website of the Clerk. CHAIRMAN SOLIS: You're challenging the court reporter, just so you know. MS. COSBY: Oh, I am so sorry. I will slow down just a little bit. I apologize. Thank you. I will advise that the Value Adjustment Board made all local administrative procedures and forms of the Board or special magistrates available to the public, special magistrates and board members, and that is available today at the meeting and also on the website for its Value Adjustment Board. Is that better? Okay. Wonderful. I am so sorry. I will advise that the Value Adjustment Board took testimony Page 18 02/10/2020 Item 2B July 30, 2019 and adopted or ratified with any required revision or amendment, any local administrative procedures and forms of the Board as necessary. I will advise for the record that the Value Adjustment Board local procedures are ministerial in nature and are not inconsistent with governing statutes, case law, Attorney General Opinions, or rules of the Department of Revenue. We do have in our organizational meeting agenda an exhibit with regards to the general information of the proper -- Florida property tax system, respective roles within the system, taxpayer opportunities to participate in the system, and property taxpayer rights. I will advise that the Value Adjustment Board adopted, by resolution, a filing fee of $15, and we did announce a tentative schedule for the Value Adjustment Board, taking into consideration the number of petitions that have been filed previously or may be filed, the possibility of the need for rescheduling, and the requirement that the Board stay in session until all petitions have been heard. And I will also state for the record that the Value Adjustment Board is willing to consider -- and I'm trying to find it on my -- Value Adjustment Board is willing to consider any written complaint filed with respect to a special magistrate by any party citizen. And with that, I conclude my additional items. Does anybody have any questions with regards to any of that? (No response.) MS. COSBY: Okay. I fill out a checklist, so that DR-488p form that you will be signing after this meeting, Commissioner, that is lacking quite a bit of information, but there's a lot of items that I want to make sure that I certify for the Department, in the event they ask, that we are in compliance with. With that, I will conclude Item 13, and we can move to public comment. Page 19 02/10/2020 Item 2B July 30, 2019 CHAIRMAN SOLIS: Any public speakers? (No response.) CHAIRMAN SOLIS: No. Okay. MS. COSBY: Seeing none, Commissioner. CHAIRMAN SOLIS: You need a motion to adjourn? SCHOOL BOARD MEMBER TERRY: So moved. HOMESTEAD MEMBER ROSENFELD: Second. CHAIRMAN SOLIS: There's a motion and a second to adjourn the VAB meeting. All in favor, say aye. HOMESTEAD MEMBER ROSENFELD: Aye. HOMESTEAD MEMBER EARNEY: Aye. CHAIRMAN SOLIS: Aye. SCHOOL BOARD MEMBER TERRY: Aye. CHAIRMAN SOLIS: Any opposed? (No response.) CHAIRMAN SOLIS: We're adjourned. MS. COSBY: Thank you. There being no further business for the good of the County, the meeting was adjourned by order of the Chair at 9:38 a.m. Page 20 02/10/2020 Item 2B July 30, 2019 VALUE ADJUSTMENT BOARD VAB CHAIRMAN ATTEST CRYSTAL K. KINZEL, CLERK These minutes accepted 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