VAB Agenda 02/10/2020 Item # 3B ITEM 3B
VAB 2019
Compliance Checklist
02/10/2020 Item 3B
EXECUTIVE SUMMARY
Collier County 2019 Value Adjustment Board Compliance Checklist
OBJECTIVE: The Value Adjustment Board to review the written checklist prepared by the VAB
Legal Counsel for verification of process compliance for the current VAB Year(2019).
CONSIDERATIONS: Pursuant to Florida Statute (F.S.) §194.011(5), Florida Administrative
Code (F.A.C.) §12D-9.013 and F.A.C. §12D-9.014 Verification, Florida Department of Revenue
(DOR) form, DR-488P needs to be completed in full. The information for verification needs to
occur prior to, during or after the VAB Organizational Meeting each year. The Checklist that has
been prepared supports and supplements DR-488P.
RECOMMENDATION: The Value Adjustment Board to review the written Checklist and
include the submission of the Checklist into the 2019 VAB official record as documentation and
verification of compliance by the Collier County Value Adjustment Board.
Attachments:
• Collier County 2019-20 VAB Verification of VAB Compliance and Prehearing Checklist
• DR-488P (Real Property)—Initial Certification of the Value Adjustment Board
• DR-488P (Tangible Personal Property) — Initial Certification of the Value Adjustment
Board
Page 1
COLLIER COUNTY 2019-20 VALUE ADJUSTMENT BOARD
VERIFICATION OF VAB COMPLIANCE and PREHEARING CHECKLIST
(to supplement Form DOR-488p)
Information to be verified prior to, during or after the Organizational Meeting, and pursuant to
F.S. §194.011(5), F.A.C.§12D-9.013 and F.A.C.§12D-9.014 Verification:
Pre-Organizational Meeting
C VAB comprised of two(2)County Commissioners, one(1)School Board Member, one (1)
7/29/19 Citizen Member appointed by the BOCC and one (1)Citizen Member appointed by the
School Board—Org. Mtg. Agenda Item 3A& Verbatim
)) HEC Citizen Members met all criteria pursuant to F.S. §194.015 and F.A.C. §12D-9.004—
7/-9/19 Org. Mtg.Agenda Item 3C,BoCC & School Board verify,Verbatim
EC VAB Attorney meeting the requirements of F.S. §194.015 has been appointed or ratified -
7/29/19 Org. Mtg.Agenda Item 6& Verbatim
No VAB members represent other governmental entities or taxpayers in any administrative or
ot
7/29/19 judicial review of property taxes—Org. Mtg. Agenda Items 3A and 3C, BoCC & School
Board verify & Verbatim
C Citizen members are not members or employees of a taxing authority for the current VAB
cytE'
/29/19 session—Org. Mtg.Agenda Item 3C, BoCC & School Board verify& Verbatim
HEC The organizational meeting,as well as any other board meetings,will be or were noticed in
7/29/19 accordance with F.S. §286.011,and will be held in accordance with law-Verbatim for Org.
Mtg. Agenda Item 2/Additional statement re: Affidavit of Publication
HEC The organizational meeting notice includes the date,time, location,purpose of the meeting,
c.3) /29/19 and information required by F.S. §286.0105 -Verbatim for Org. Mtg. Agenda Item
2/Additional statement re: Affidavit of Publication
The DOR's uniform value adjustment board procedures,were made available at the
29/19 organizational meeting and copies were provided to special magistrates and board members -
Org. Mtg.Agenda Item 11G& Verbatim
( 41EEC The DOR's uniform policies and procedures manual is available on the existing website of
\ )( 7/29/19 the board clerk- Org. Mtg. Agenda Item 11G & Verbatim
t* EC The qualifications of special magistrates were verified- Org. Mtg. Agenda Items 7& 8
V / 9/19 (reviewed by procurement services); Verbatim
EC VAB Attorney has received the DOR training and has passed the corresponding exam—Org.
7/29/19 Mtg. Agenda Item 10
All appointed special magistrates have received the DOR training and have completed the
7/31 Dube same and passed any corresponding exam,and special magistrates with less than five years of
8/12 Chadwel
9/10 Pelletier required experience successfully completed the DOR's training including any updated
9/26 Watson modules and an examination, and were certified - Org. Mtg. Agenda Item 10-VAB will
request Certificates of Completion
HEC The selection of special magistrates was based solely on proper experience and qualifications
7/ 9 and neither the property appraiser nor any petitioners influenced the selection of special
magistrates. -Org. Mtg. Agenda Items 7& 8 (reviewed by procurement services);
Verbatim
HE The VAB is willing to consider any written complaint filed with respect to a special
9/19 magistrate by any party or citizen [F.A.C. 12D-9.009(1)(f)] - Org. Mtg. Agenda Items 11B
and 13; Verbatim
All procedures and forms of the board or special magistrate are in compliance with F.S. §194
/19 and F.A.C. §12D-9—Org. Mtg. Agenda Items 11 and 13; Verbatim; VAB Attorney
oversees throughout VAB session
Page 1 of 3
`/ 10/3/19 Notice(s)has/have been given to the chief executive officer of each municipality as provided
�' C ALL in F.S. §193.116
The VAB is in compliance with F.S. §194 and F.A.C. 12D-9—Org. Mtg. Agenda Item 13;
/29/19 Verbatim; VAB Attorney oversees throughout VAB session
Organizational Meeting: July 30, 2019
The VAB held organizational meeting prior to the holding of value adjustment board hearings
—Org. Mtg.Agenda,Org. Mtg. Agenda Item 12D,Affidavit of Publication& Verbatim
The VAB introduced the members of the board and provided contact information-Org. Mtg.
le Agenda Exhibit 3A & Verbatim
The VAB introduced the board clerk and any designee of the board clerk and provided the
oard clerk's contact information-Org. Mtg. Agenda Exhibit 3B & Verbatim
62C-- The VAB appointed and/or ratified special magistrates- Org. Mtg. Agenda Items 7& 8;
-.'''bVerbatim
The VAB made F.A.C. 12D-9 available to the public, special magistrates and board members,
containing the uniform rules of procedure for hearings before value adjustment boards and
(-1,),/,*7
special magistrates—available at organizational meeting and on the website of the board clerk
- Org.Mtg. Agenda Exhibit 11G & Verbatim
The VAB made F.A.C. 12D-10 available to the public, special magistrates and board
members, containing the rules applicable to the requirements for hearings and decisions—
1 • available at organizational meeting and on the website of the board clerk- Org. Mtg. Agenda
Exhibit 11G & Verbatim
e VAB made the requirements of Florida's Government in the Sunshine/open government
aws including information on where to obtain the current Government-In-The-Sunshine
manual available to the public, special magistrates and board members—available at
organizational meeting and on the website of the board clerk- Org. Mtg. Agenda Exhibit
11 Verbatim
e VAB made F.A.C. 12D-51.001, 12D-51.002 and 12D-51.003 available to the public,
011 special magistrates and board members—available at organizational meeting and on the
website of the board clerk- Org. Mtg. Agenda Exhibit 11G & Verbatim
The VAB made the associated forms that have been adopted by the DOR available to the
c �, public, special magistrates and board members—available at organizational meeting and on
the website of the board clerk -Org. Mtg. Agenda Exhibit 11G & Verbatim
' e VAB made all local administrative procedures and forms of the board or special
magistrates available to the public, special magistrates and board members—available at
organizational meeting and on the website of the board clerk-Org. Mtg. Agenda Exhibit
11B & Verbatim
e VAB made F.S. Chapters 192-195 available to the public, special magistrates and board
4members as reference information containing the guidelines and statutes applicable to
assessments and assessment administration—available at organizational meeting and on the
website of the board clerk- Org. Mtg. Agenda Exhibit 11G & Verbatim
'' e VAB discussed, took testimony on and adopted or ratified with any required revision or
M amendment any local administrative procedures and forms of the board,as necessary- Org.
Mtg. Agenda Exhibit 11B & Verbatim
.\ The VAB local procedures are ministerial in nature and are not inconsistent with governing
"' statutes, case law,attorney general opinions or rules of the department- Org. Mtg.Agenda
Item 13; Verbatim & VAB Attorney oversees thro ghout VAB session
` wrt
T hVAm tBhis discussed general informationities onto Florparticidaipate's propeinthe systemrty tax systemd,respective roles
. system,taxpayer opportun , anproperty taxpayer
rights—this issue has a separate agenda item, supplemented with additional local
Page 2 of 3
informational handouts; this discussion will be reflected in the verbatim record and minutes -
Org. Mtg. Agenda Exhibits 11A & 11G; Verbatim
b --'F The VAB adopted/ratified, by resolution, any filing fee for petitions for the current VAB
(._ \_,),.)
session, in an amount not to exceed $15.00 - Org. Mtg. Agenda Exhibit 11D & Verbatim
The VAB announced 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
N
requirement that the board stay in session until all petitions have been heard - Org. Mtg.
Agenda Exhibit 12D & Verbatim
I, Holly E. Cosby, Esq., Collier County Value Adjustment Board Attorney, hereby verify the following on
July 29, 2019 and July 30, 2019:
1) the above information regarding pre-hearing, pre-organizational and organizational requirements
were verified, reviewed and considered, where applicable, on July 29, 2019 and July 30, 2019.
2) the Organizational Meeting for the Collier County 2019-20 VAB Session was held on July 30,
2019, and the above information regarding organizational meeting requirements was verified,
reviewed and considered at said meeting, and
3) hearings for the Collier County 2019-20 VAB Session will commence on or after October 11,
2019.
r
Ho Cosby, Esq. - VAB Counsel
I, Holly E. Cosby, Esq., Collier County Value Adjustment Board Attorney, hereby verify the following on
July 29, 2019 and July 30, 2019:
1) There are two (2) items above, which could not be verified before or during the organizational
meeting, which are:
a. All appointed special magistrates have received the DOR training and have completed the
same and passed any corresponding exam, and special magistrates with less than five years
of required experience successfully completed the DOR's training including any updated
modules and an examination, and were certified, and
b. Notice has been given to the chief executive officer of each municipality as provided in
F.S. §193.116.
2) Item 1(a) could not be verified because the current DOR training became available on July 24,
2019 and it is not reasonable to expect that all special magistrates complete said training in six (6)
days from the date the same became available,
3) Item 1(a) will be verified prior to special magistrates holding VAB hearings in Collier County,
4) Item 1(b)could not be verified because no VAB hearings had actually been scheduled prior to the
organizational meeting, for such notices to be required.
5) Once the above referenced, unverified items are able to be verified, I will provide the VAB with
documentation and verification for the same.
I hereby certify that as of October 3, 2019, all remaining items
within this compliance checklist were satisfied.
1 h Digitally signed by Holly E.Cosby,Esq.
Holly E. Cosby, DN:cn=Holly E.Cosby,Esq.,o=Law Office of
Holly E. Cosby, Esq. - VAB Counsel Holly E.Cosby,PA,
email=holly@cosbylaw.com,c=US
Esq.�' Date:2020.01.13 15:17:50-05'00'
Page 3 of 3
INITIAL CERTIFICATION OF DN.R-488P
Rule 12D-116002
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) (:1 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.
9
7/30/2019
Signature, Chair of $lue Adj 'ment Board th,,. St US Date
DR-488P
INITIAL CERTIFICATION OFN.Rule 12D-1 402
THE VALUE ADJUSTMENT BOARD Florida Administrative Code
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.) Real Property i 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.
OF
7/30/2019
Signature, • r of ' e alue Adj. ment Board (set, Date