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VAB Agenda 02/10/2020 Item # 3C (3) ITEM 3C Correspondence from VAB Participants J . Christopher Woosley Patricia L. Morgan From: J. Christopher Woolsey <yjwools@hotmail.com> Sent: Friday, October 4, 2019 4:26 PM To: value adjustment board Cc: Lorraine Lagana;Jay Wood;Annabel Ybaceta Subject: Petition 2019-00708 - Shinn Attachments: Petition 2019-00708 Request for Full Board Review with Exhibit.pdf External Message: Please use caution when opening attachments, clicking links, or replying to this message. Good afternoon Ms. Kinzel, Please see the attached communication. Thank you and have a good weekend, Chris Woolsey J. Christopher Woolsey Wood &Stuart, P.A. P.O. Box 1987 Bunnell, FL 32110 386 437 9400 © Virus-free. www.avg.com 1 Wood & Stuart, P.A. Attorneys at Law P.O. Box 1987 Bunnell, FL 32110 Gaylord A. Wood, Jr. Telephone (386) 437-9400 B. Jordan Stuart (1943-2016) Fax: (386) 437-9414 J. Christopher Woolsey October 4, 2019 Ms. Crystal K. Kinzel, Clerk Collier County Value Adjustment Board 3299 Tamiami Trail E, Suite 401 Naples, FL 34112 VIA EMAIL ONLY: vabclerk@collierclerk.com Re: Shinn, Petition 2019-00708, Request for Full Board Review and Clarification. Dear Ms. Kinzel: Our firm represents Abe Skinner, as Collier County Property Appraiser. We are in receipt of a Clerk's Notice for the Petition listed above, granting good cause for a late-filed petition. The Property Appraiser respectfully requests that the full Value Adjustment Board ("VAB") to review its decision and provide clarification on one part of the decision. The Petitioner sought to apply for the Senior Exemption after the September 13, 2019 deadline for late filing. The Petitioner late-filed this petition with the VAB on October 2, 2019. Upon the insistence of the VAB Attorney, the Property Appraiser's office created a Notice of Pending Exemption Application, and submitted it to the VAB. Copy Attached. The VAB Attorney found good cause for accepting the late petition. The VAB Counsel concludes the"Explanation" portion of the decision with the following paragraph: Counsel Will note, additionally, that the PAO is placing the onus on rhe VAB to rnake decisions on the good cause Of a VAB petition. prior to considering late filed applications with the PAO. This is wholly improper and unlawful behavior. The PAO must operate independently ofthe VAB and should not base PAO operations on VAB good cause decisions and activities. Applications for exemption must be filed by March 1. Section 196.011(a), Florida Statutes. See also Rule 12D-7.001(2), Florida Administrative Code. Pursuant to Section 196.011(8), Florida Statutes, the Property Appraiser's office Page 2 of 2 accepts late-file applications for exemptions from any applicant, up to or on the 25th day following the mailing by the property appraiser of the notices required under s. 194.011(1), Florida Statutes. After that date, the Property Appraiser's office does not accept applications. That policy has been in place for many years and was followed in this case. Section 196.011(8), Florida Statutes applies the same deadline for filing petitions to the VAB. Rule 12D-9.015(14) of the Florida Administrative Code applies the late-file responsibilities to the VAB, yet it is silent as to applicability to the Property Appraiser. Until the VAB makes its determination of good cause, the Property Appraiser is constrained by Section 196.011(8), Florida Statutes and cannot accept applications after the deadline established therein. The Property Appraiser contends that it is the Department of Revenue, via Rule 12D-9.015(14), F.A.C. which placed the onus on the VAB to make decisions as to good cause for late filing VAB petitions, not his office. With that in mind, Mr. Skinner respectfully requests that the full board review its decision, and clarify its statement cited above with a full explanation of exactly how his office is behaving improperly or unlawfully in this case or others in which this policy is followed. Thank you for your attention to this matter. Very truly yours, J. Christopher Woolsey For the firm. cc: Annabel Ybaceta Abe Skinner Enc. COLLIER COUNTY PROPERTY APPRAISER Parcel # `-' f�4 3 Don (n/� (�? ABE SKINNER, CFA Date: 1�/ /� 1 Ac. Entered By: 1I't I.I •I'i . r Applicant/Co-applicant Name and Address: Legal Description: v� Sicut_pc__ G 6/te et,a. 775 itkiLakatv r -)4 og bauo 71te__ Xictpi.( s 6)-)tdbritLA-a,,4, 7- / NOTICE OF PENDING EXEMPTION APPLICATION Your application for homestead or other personal exemption has not been completed. To complete the application we require the following information listed below: • CAL() ( S1L Gam- ov r 4:4 HD AL-ct_ ,v (z 262,c i\c:_a_i)t. c-7z= cia-ft-A-)c."-(= (LP f 4 C.CYYt-e-- LL- ILL.L1 t-ACP 4ttle_T --�- C� �a,t-e 2r/ 7 C-e y7 - 6 / -Q -�l� �� � C C'w c>4e. C t :e 2-12 }7 1 �0 �' GvsC ige I Mu- 6oct-cec If the above listed information is not received prior to the final filing date of March 1st, please consider this application denied. A petition may be filed with the Clerk of the Courts or reapplication may be made at a future date. THIS WILL BE YOUR ONLY REMINDER 3950 Radio Rd.,Naples, Florida 34104-3750 (239) 252-8141 Fax(239)252-2071 www.collierappraiser.com ' Administrator Version Current User.JENCEARL n Name Screen Folio: 61130840001 Flag: 0 AppType: NEW Date: 09/21/20180 Owner! Year2 �20D Ede Type: PRE FILE Status: Entered by: KARACONN" O Docs Req. REPLACED -0 Pending --- _� _J –Owner 1 -Required Document[s]and/or Information Missing- ❑Exemptions — 7Additional Requirements: -- Fix> I r Additional Documents)and/or inform n Required WE ARE NOT TAKING A L.A.TE HOMESTEAD APPLICATION UNLESS AGOOD CAUSE LATE PETITION IS GRANTED BY THE VALUE ADJUSTMENT BOARD. PER JE j i Delete I Edit I — Print I < Back I Next> I Finish I1 10/29/18 02:29:57 PM Jennifer C. Earle 171.1 as 0 VALUE ADJUSTMENT BOARD DR-4R85�WCN 1/17CLERK'S NOTICE Rule 12D-16.002 F.AC. v Effective 01/17 FLORIDA Collier Count To SHINN, CAROL J From Crystal K. Kinzel, Clerk 7754 EMERALD CIR #104 Clerk, Value Adjustment Board Address Value Adjustment Board NAPLES, FL 34109 3299 Tamiami Trail E.Ste 401 Naples.FL 34112 Petition #2019-00708 Phone 239-252-7240 Representative# Email vabclerk@collierclerk.com This notice will inform the parties of the following action taken on the petition. ❑ You have 10 days to complete the petition and return it to the value adjustment board. (Rule 12D-9.015(9), F.A.C.) ❑ The petition will not be set for hearing because it was not completed and filed as specified in the previous clerk's notice. (Rule 12D-9.015(9), F.A.C.) The board found good cause for your failure to file your petition on time. The clerk will schedule a hearing by separate notice (Rule 12D-9.015(11), F.A.0 ) ❑ The board did not find good cause for your failure to file your petition on time Your petition will not be scheduled for hearing (Rule 12D-9.015(11), F.A.C.) ❑ Your petition was returned. There was no filing fee included with the petition. ❑ We received duplicate petitions for this property The VAB is trying to resolve this issue Please contact the clerk when you receive this notice. ❑ The property appraiser has produced a revised assessment after remand (attached). If you do not agree with the revised assessment, you have the right to present additional evidence at a continuation hearing. You must notify the VAB clerk and request a continuation hearing within 25 days of the date of this notice. (Rule 120-9.029, F.A.C.) ❑ The board found good cause to reschedule your hearing. Your new hearing date will be sent to you. ❑The board did not find good cause to reschedule your hearing. Your hearing will be held on at ❑ Other, specify Certificate of Service I certify a true copy was served by US mail or the method Q petitioner SHINN,CAROL J requested on the petitioner's form on: ❑ other ❑ A copy was provided to the property appraiser Crystal K. Kinzel, Clerk 10/03/2019 Signature. deputy clerk Date 2019-00708 Page 1 of 2 Good Cause Late File Review Form - Collier 2019-708.pdf Collier County VAB — Late File/Good Cause Review - 2019 Petition Number 2019-00708 Filing Date 10/2/19 Review Date 10/3/19 Accept/Reject Accept Explanation This petition was dated and received on 10/2/19. The deadline for filing petitions in Collier County was 9/13/19, therefore this petition is untimely filed and petitioner must submit a good cause statement in order for this petition to be considered for acceptance. Petitioner submitted a good cause statement, stating that petitioner has a series of issues which prevented her from tending to the tiling of this petition, to include hospitalizations. euthanizing a pet and mental issues. As a normal course of review, VAB Counsel will request further information with regards to dates of certain instances. however, VAB Administration has confirmed petitioner's condition and advised that petitioner is noticeably impaired. Pursuant to F.A.C. 12D- 9.015(14)(a)(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,''and F.A.C. 12D-9.0l 5(l4)(a)(2) "Physical or mental illness, infirmity, or disability that would reasonably affect the petitioner's ability to timely file," good cause has been shown and this petition should be accepted. VAB Counsel will note, additionally, that the PAO is placing the onus on the VAB to make decisions on the good cause of a VAB petition. prior to considering late tiled applications with the PAO. This is wholly improper and unlawful behavior. The PAO must operate independently of the VAB and should not base PAO operations on VAB good cause decisions and activities. 2019-00708 Page 2 of 2 Patricia L. Morgan From: holly@cosbylaw.com Sent: Monday, October 7, 2019 1:48 PM To: value adjustment board Subject: RE: Petition 2019-00708 - Shinn External Message: Please use caution when opening attachments, clicking links, or replying to this message. Good afternoon. I am not sure what there would be for me to review here. You and I spoke about this, and I believe that the statement that the attorney took issue with is written specifically in the PAO's memo. The PAO stated that the PAO would not consider a late filed application with their own office without the VAB finding good cause for a late filed petition. A petition for this matter cannot truly be filed without a denial letter from the PAO, which the PAO refused to provide [it is clear, however, that the PAO has thwarted the petitioner's attempt to apply, and thereby also denied petitioner's application]. The PAO put the cart before the horse in this matter, and cannot state that they will not even consider a late filed application without the VAB first issuing a good cause decision. The PAO's review of an application and denial of an application, whether it is late or not, must precede a VAB filing, and the PAO is attempting to comingle its own actions with VAB actions. Wholly inappropriate. After further discussion with VAB Admin, it was clear that the petitioner is in a very negative physical and mental state, which would qualify her for good cause for a late filing. I stand by my review and decision. I also stand by my statement with regards to PAO action. It was not a formal complaint, but rather an informal statement made to get their attention with regards actions on their part which I found inappropriate. Further, the PAO's attorney states in their letter "Upon the insistence of the VAB Attorney, the Property Appraiser's office created a Notice of Pending Exemption Application, and submitted it to the VAB." There has been no insistence on my part...ever. This is not the first time that the PAO has stated that their actions are subsequent to some insistence or direction on my part. There has never been any such insistence or direction. I do not converse with the PAO, I do not confer with the PAO, and I have never directed any statement or direction to the PAO. They continue to throw me and my office under the proverbial bus, and it must stop. Perhaps the PAO and their attorney would like me to submit this matter to the DOR, for some PAO oversight on their actions? I don't believe it needs to get there, but the PAO and the PAO attorney need to understand that I have been appointed as VAB Designee for this portion of the VAB process, and that I take that appointment seriously. I will act fairly and treat all parties impartially. I do not require oversight on this portion of the process, but if the PAO would like to further investigate my review, then I hope that they realize that their own actions will also be called for review. I believe that the DOR would be the appropriate place for said review. Please feel free to forward this email to the PAO and their attorney. In the event you feel we need to discuss this further, prior to forwarding a formal response, please let me know. Very truly, Holly Cosby 1 HOLLY E. COSBY LAW OFFICE OF HOLLY E. COSBY, P.A. 602 CENTER ROAD FORT MYERS, FLORIDA 33907 (239) 931-0006 (239) 418-0006 (FAx) This electronic message transmission and any associated files and/or attachments contains information from the Law Office of Holly E. Cosby, P.A. that is considered confidential or privileged. The information is intended solely for the recipient and use by any other party is not authorized. If you are not the intended recipient, be aware that any disclosure, copying, distribution or use of the contents of this information is prohibited. If you have received this electronic transmission in error, please permanently delete this information and notify me immediately by telephone (239-931-0006), or by electronic mail (hollv(a�cosbylaw.com). Additionally, however, Florida has a very broad Public Records Law. Most written communications to or from State and Local Officials regarding State or Local business are public records available to the public and media upon request. Your email communications may therefore be subject to public disclosure. Thank you. From: Patricia L. Morgan <patricia.morgan@collierclerk.com>On Behalf Of value adjustment board Sent: Monday, October 7, 2019 9:08 AM To: 'holly@cosbylaw.com' <holly@cosbylaw.com>; value adjustment board <VABCLERK@collierclerk.com> Subject: FW: Petition 2019-00708 -Shinn For your review. 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 From:J. Christopher Woolsey<yiwoolsPhotmail.com> Sent: Friday, October 4, 2019 4:26 PM To: value adjustment board <VABCLERK(Wcollierclerk.com> Cc: Lorraine Lagana <rain@woodstuartpa.com>;Jay Wood <gaylord@bellsouth.net>; Annabel Ybaceta <aybaceta@collierappraiser.com> Subject: Petition 2019-00708-Shinn External Message: Please use caution when opening attachments, clicking links, or replying to this message. Good afternoon Ms. Kinzel, Please see the attached communication. Thank you and have a good weekend, 2 Chris Woolsey J. Christopher Woolsey Wood & Stuart, P.A. P.O. Box 1987 Bunnell, FL 32110 386 437 9400 Virus-free. www.avg.com Please visit us on the web at www.collierclerk.com This electronic communication is confidential and may contain privileged information intended solely for the named addressee(s). It may not be used or disclosed except for the purpose for which it has been sent. If you are not the intended recipient,you must not copy, distribute or take any action induced by or in reliance on information contained in this message. Unless expressly stated, opinions in this message are those of the individual sender and not of the Office of the Clerk of the Circuit Court of Collier County. 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