VAB Agenda 02/10/2020 Item # 6 ITEM 6
Special Magistrates '
Recommendations for
2019 VAB Tax Year
Value Adjustment Board
Special Magistrate's Recommendations
Value Adjustment Board meeting held on 2/10/2020 9:00:00 AM
Taxable Value Reduction in
Petition # Folio# Petitioner Name Class BEFORE AFTER Taxable Value Decision
2019-00050 52392600001 BURKHARD M KLEIN DECL TRUST DOR_01 $802,641 $802,641 $0 DENIED
2019-00053 38844400003 MARCO SCOLA DOR_01 $20,374 $20,374 $0 DENIED
2019-00057 12880680007 BOSTON,JOHN P&SUSAN W DOR_01 $2,983,223 $2,350,000 $(633,223) GRANTED
2019-00058 16004760000 SAMUEL, ROWAN JARROD, KARYN DOR_01 $1,198,079 $838,814 $(359,265) GRANTED
ALYSSA WALDMAN SAMUEL
2019-00073 38911600008 MACHADO, DAVID DOR_9 $214,983 $214,983 $0 DENIED
2019-00078 38453280009 JOHNSON SR,RICHARD A DOR 04 $468,446 $468,446 $0 DENIED
2019-00085 21961000351 PROPERTY TAX CONSULTANTS LTD DOR_01 $7,384,484 $7,384,484 $0 DENIED
2019-00097 37392680101 HAL ZATORSKI DOR_01 $547,552 $510,000 $(37,552) GRANTED
2019-00126 74510040007 NATIONAL HEALTHCARE CORP DOR_01 $5,516,859 $5,516,859 $0 DENIED
2019-00140 00168880007 TIM HART DOR_01 $19,114,245 $19,114,245 $0 GRANTED
2019-00141 00176685207 TIM HART DOR_01 $1,895,493 $1,895,493 $0 DENIED
2019-00142 00274720006 TIM HART DOR_01 $4,118,467 $4,118,467 $0 GRANTED
2019-00143 28440000024 TIM HART DOR_01 $8,595,524 $8,595,524 $0 DENIED
2019-00144 34520001005 TIM HART DOR_01 $16,896,150 $16,896,150 $0 DENIED
2019-00145 56930960002 TIM HART DOR_01 $17,277,651 $17,277,651 $0 DENIED
2019-00146 63518000526 TIM HART DOR_01 $10,534,204 $10,484,885 $(49,319) GRANTED
2019-00147 63518000571 TIM HART DOR_01 $3,512,765 $3,512,765 $0 GRANTED
2019-00148 63518000623 TIM HART DOR_01 $4,007,377 $3,987,508 $(19,869) GRANTED
2019-00150 12730040001 TIM HART DOR_01 $22,548,318 $22,548,318 $0 GRANTED
2019-00151 20760400001 TIM HART DOR_01 $26,678,501 $26,678,501 $0 GRANTED
2019-00152 00274160006 TIM HART DOR_01 $12,816,709 $12,816,709 $0 DENIED
2019-00153 00274520002 TIM HART DOR_01 $1,648,259 $1,648,259 $0 DENIED
2019-00154 68568300080 TIM HART DOR_01 $977,901 $977,901 $0 DENIED
2019-00155 00275240006 TIM HART DOR_01 $2,534,969 $2,534,969 $0 DENIED
2019-00156 63000280003 TIM HART DOR_01 $1,186,935 $1,186,935 $0 DENIED
2019-00157 00235320005 TIM HART DOR_01 $10,842,048 $10,842,048 $0 DENIED
2019-00158 00274200005 TIM HART DOR_01 $301,920 $301,920 $0 DENIED
2019-00168 00075720001 CRAIG CARDELLA DOR_01 $1,064,949 $1,064,949 $0 DENIED
2019-00169 77160080003 CRAIG CARDELLA DOR_01 $913,460 $913,460 $0 DENIED
2019-00170 77160160004 CRAIG CARDELLA DOR_01 $993,381 $993,381 $0 DENIED
2019-00172 00074920006 CRAIG CARDELLA DOR_01 $1,390,276 $1,390,276 $0 DENIED
2019-00173 00082920001 CRAIG CARDELLA DOR_01 $1,124,295 $1,124,295 $0 DENIED
2019-00177 22493000080 PROPERTY TAX CONSULTANTS, LTD DOR_01 $5,378,196 $5,378,196 $0 DENIED
2019-00185 00176685304 JERRY MYER DOR_01 $3,355,021 $3,355,021 $0 GRANTED
2019-00186 12982160001 ARCHER C GILLESPIE REVOC TRUST DOR_01 $1,017,431 $1,017,431 $0 DENIED
2019-00187 13034840003 ARCHER C GILLESPIE REVOC TRUST DOR_01 $452,335 $452,335 $0 GRANTED
2019-00188 34840480005 EY LLP(JASON BUTTERWORTH) DOR_01 $563,805 $563,805 $0 DENIED
2019-00189 50910000069 EY LLP(JASON BUTTERWORTH) DOR_01 $10,379,004 $10,379,004 $0 DENIED
2019-00190 00390680004 EY LLP(JASON BUTTERWORTH) DOR_01 $8,000,143 $8,000,143 $0 DENIED
2019-00191 00391562105 EY LLP(JASON BUTTERWORTH) DOR_01 $1,066,852 $1,066,852 $0 DENIED
2/3/2020 10:14:09AM
Page 1 of 6
Value Adjustment Board
Special Magistrate's Recommendations
Value Adjustment Board meeting held on 2/10/2020 9:00:00 AM
Taxable Value Reduction in
Petition# Folio# Petitioner Name Class BEFORE AFTER Taxable Value Decision
2019-00192 61560000042 EY LLP(JASON BUTTERWORTH) DOR_01 $8,076,286 $8,076,286 $0 GRANTED
2019-00195 30184120009 GRAZIANO, MARCO, MARIA LUDOVICA DOR_01 $395,761 $395,761 $0 DENIED
TESSITORE
2019-00201 77211300108 FL STAR CONSTRUCTION LLC DOR_01 $37,813 $37,813 $0 DENIED
2019-00202 77211300001 FL STAR CONSTRUCTION LLC DOR_01 $37,813 $37,813 $0 DENIED
2019-00218 00154560108 TEDDYS LAND JOINT VENTURE LLC, DOR_01 $2,989,008 $2,989,008 $0 DENIED
SMYRNA LAND COMPANY LP
2019-00221 32931560001 SHAAR, DIANE DOR_01 $134,400 $134,400 $0 DENIED
2019-00225 00390080002 JERRY AUCOIN, CMI DOR_01 $9,969,929 $9,969,929 $0 DENIED
2019-00226 00157481501 JERRY AUCOIN, CMI DOR_01 $9,686,171 $9,686,171 $0 DENIED
2019-00227 81076000040 JERRY AUCOIN, CMI DOR_01 $16,283,710 $16,283,710 $0 DENIED
2019-00228 59712000488 JERRY AUCOIN, CMI DOR_01 $15,699,647 $15,699,647 $0 DENIED
2019-00229 00199283000 JERRY AUCOIN, CMI DOR_01 $18,469,000 $18,469,000 $0 DENIED
2019-00230 00165640004 JERRY AUCOIN,CMI DOR_01 $9,262,274 $9,262,274 $0 DENIED
2019-00233 66263000085 TIM HART DOR_01 $10,602,867 $10,602,867 $0 GRANTED
2019-00235 37169520009 MICHAEL SLEVENS DOR_01 $2,300,505 $2,300,505 $0 DENIED
2019-00236 66263000027 MICHAEL SLEVENS DOR_01 $2,535,049 $2,535,049 $0 DENIED
2019-00237 64370000022 MICHAEL SLEVENS DOR_01 $2,057,250 $2,057,250 $0 DENIED
2019-00238 00154560807 MICHAEL SLEVENS DOR_01 $2,491,139 $2,491,139 $0 DENIED
2019-00239 00236320004 MICHAEL SLEVENS DOR_01 $4,921,976 $4,430,200 $(491,776) GRANTED
2019-00241 00084040002 MICHAEL SLEVENS DOR_01 $1,677,789 $1,677,789 $0 DENIED
2019-00242 36316200005 MICHAEL SLEVENS DOR_01 $1,926,716 $1,926,716 $0 DENIED
2019-00243 11280040002 MICHAEL SLEVENS DOR_01 $4,476,310 $4,476,310 $0 DENIED
2019-00244 00177000205 MICHAEL SLEVENS DOR_01 $3,736,817 $3,736,817 $0 DENIED
2019-00245 25368000028 MICHAEL SLEVENS DOR_01 $2,988,972 $2,988,972 $0 DENIED
2019-00246 56807880008 MICHAEL SLEVENS DOR_01 $2,342,647 $2,342,647 $0 DENIED
2019-00247 56930880001 MICHAEL SLEVENS DOR_01 $3,045,317 $3,045,317 $0 DENIED
2019-00249 21961000254 MICHAEL SLEVENS DOR_01 $3,431,073 $3,431,073 $0 DENIED
2019-00250 60204200442 MICHAEL SLEVENS DOR_01 $1,239,636 $1,239,636 $0 DENIED
2019-00268 14600120004 FIORE,JOAN MARIE DOR_01 $6,829,595 $6,829,595 $0 DENIED
2019-00269 77020006509 SUE KEHRIG DOR_01 $2,046,263 $2,046,263 $0 DENIED
2019-00279 00236400005 CHARLIE YOUNG DOR_01 $8,739,999 $8,739,999 $0 DENIED
2019-00282 00393480007 RCG NAPLES LLC,%RCG VENTURES, DOR_01 $4,802,368 $4,802,368 $0 GRANTED
LLC
2019-00283 00393520006 RCG NAPLES LLC, % RYAN LLC DOR_01 $2,471,942 $2,471,942 $0 GRANTED
2019-00295 29520002608 TOM SPRADLIN DOR_01 $100 $100 $0 DENIED
2019-00296 29520002556 TOM SPRADLIN DOR_01 $100 $100 $0 DENIED
2019-00297 29520002501 TOM SPRADLIN DOR_01 $14,604,743 $14,604,743 $0 DENIED
2019-00298 29520002802 TOM SPRADLIN DOR_01 $100 $100 $0 DENIED
2019-00299 29520002750 TOM SPRADLIN DOR_01 $100 $100 $0 DENIED
2019-00300 29520002705 TOM SPRADLIN DOR_01 $100 $100 $0 DENIED
2019-00301 29520002653 TOM SPRADLIN DOR_01 $100 $100 $0 DENIED
2019-00302 16054800004 TOM SPRADLIN DOR_01 $13,846,659 $13,846,659 $0 DENIED
2/3/2020 10:14:09AM Page 2 of 6
Value Adjustment Board
Special Magistrate's Recommendations
Value Adjustment Board meeting held on 2/10/2020 9:00:00 AM
Taxable Value Reduction in
Petition # Folio# Petitioner Name Class BEFORE AFTER Taxable Value Decision
2019-00303 16054880008 TOM SPRADLIN DOR_01 $16,965,815 $16,965,815 $0 DENIED
2019-00304 00432960145 TOM SPRADLIN DOR_01 $39,304,845 $39,304,845 $0 DENIED
2019-00306 66760010044 TOM SPRADLIN DOR_01 $9,350,768 $9,350,768 $0 DENIED
2019-00307 57933080001 FREDERICK,ROGERA DOR_11 $638,143 $638,143 $0 DENIED
2019-00309 63045039167 JOHN MCDONALD DOR_01 $549,816 $441,700 $(108,116) GRANTED
2019-00316 17011560001 GENTRY, BRYAN R, &SONJA DOR_01 $12,496,492 $12,496,492 $0 DENIED
LEIGHANN GENTRY
2019-00317 01880760006 JOSHUA M.BIALEK DOR_01 $3,396,561 $3,396,561 $0 GRANTED
2019-00319 57379160006 ANGILERI,VICTOR A &LISAA DOR_01 $700,543 $700,543 $0 GRANTED
2019-00340 00156920005 GEORGE MANTZIDIS, ESQ. DOR_01 $1,558,201 $1,558,201 $0 DENIED
2019-00347 07040000607 THOMAS D FLANAGAN JR DOR_01 $2,937,251 $2,937,251 $0 DENIED
2019-00348 07040002003 THOMAS D FLANAGAN JR DOR_01 $5,328,693 $5,328,693 $0 DENIED
2019-00349 07040002605 THOMAS D FLANAGAN JR DOR_01 $2,053,215 $2,053,215 $0 DENIED
2019-00350 07040002702 THOMAS D FLANAGAN JR DOR_01 $4,067,985 $4,067,985 $0 DENIED
2019-00353 67410000808 THOMAS D FLANAGAN JR DOR_01 $10,740,327 $10,740,327 $0 DENIED
2019-00354 24745001065 THOMAS D FLANAGAN JR DOR_01 $15,477,725 $15,477,725 $0 DENIED
2019-00358 17912480002 RONALD D SIPPEL REV TRUST DOR_01 $3,834,795 $3,834,795 $0 DENIED
2019-00359 14013280007 THOMAS J. BOYLE DOR_01 $4,612,907 $4,612,907 $0 DENIED
2019-00360 14020800001 THOMAS J. BOYLE DOR_01 $8,014,679 $8,014,679 $0 DENIED
2019-00361 14020840003 THOMAS J. BOYLE DOR_01 $10,141,172 $10,141,172 $0 DENIED
2019-00362 14018960005 THOMAS J. BOYLE DOR_01 $2,865,257 $2,865,257 $0 DENIED
2019-00363 14020000005 THOMAS J. BOYLE DOR_01 $2,223,558 $2,223,558 $0 DENIED
2019-00364 14026960000 THOMAS J. BOYLE DOR_01 $7,396,448 $7,396,448 $0 DENIED
2019-00365 11432000007 THOMAS J. BOYLE DOR_01 $3,138,913 $3,138,913 $0 DENIED
2019-00366 19011720001 THOMAS J. BOYLE DOR_01 $4,380,790 $4,380,790 $0 DENIED
2019-00367 14011720006 THOMAS J. BOYLE DOR_01 $5,442,054 $5,442,054 $0 DENIED
2019-00370 70971360003 MICHAEL DONOHUE DOR_01 $12,165,065 $12,165,065 $0 DENIED
2019-00371 38454000000 MICHAEL DONOHUE DOR_01 $8,149,838 $8,149,838 $0 DENIED
2019-00372 34595002440 MICHAEL DONOHUE DOR_01 $10,598,273 $10,598,273 $0 DENIED
2019-00373 73620100799 MICHAEL DONOHUE DOR_01 $9,258,536 $9,258,536 $0 DENIED
2019-00374 73620100773 MICHAEL DONOHUE DOR_01 $849,420 $849,420 $0 DENIED
2019-00377 00275080004 MIKE WREN DOR_01 $2,043,383 $2,043,383 $0 DENIED
2019-00381 13803880003 NATHAN MANDLER, ESQ. DOR_01 $6,019,565 $6,019,565 $0 DENIED
2019-00382 69030000587 NATHAN MANDLER, ESQ. DOR_01 $870,368 $870,368 $0 DENIED
2019-00394 67080680001 BLUE MARLIN STATIONS LLC DOR_01 $893,902 $893,902 $0 DENIED
2019-00395 00168040601 JOSEPH MINOTT DOR_01 $23,875,855 $23,875,855 $0 DENIED
2019-00397 00255087302 ROB NOVOA DOR_01 $3,692,005 $3,692,005 $0 DENIED
2019-00398 00254960006 ROB NOVOA DOR_01 $3,479,689 $3,479,689 $0 DENIED
2019-00399 25118010048 DENEEN L. MALY DOR_01 $2,962,596 $2,962,596 $0 DENIED
2019-00402 61942360009 DENEEN L. MALY DOR_01 $2,750,268 $2,750,268 $0 DENIED
2019-00403 34569500127 DENEEN L.MALY DOR_01 $2,289,851 $2,289,851 $0 DENIED
2/3/2020 10:14:09AM Page 3 of 6
Value Adjustment Board
Special Magistrate's Recommendations
Value Adjustment Board meeting held on 2/10/2020 9:00:00 AM
Taxable Value Reduction in
Petition# Folio# Petitioner Name Class BEFORE AFTER Taxable Value Decision
2019-00404 00196760005 DENEEN L.MALY DOR_01 $2,811,113 $2,811,113 $0 DENIED
2019-00405 19013000004 DENEEN L.MALY DOR_01 $2,092,824 $2,092,824 $0 DENIED
2019-00406 00726725009 DENEEN L.MALY DOR_01 $3,320,736 $3,320,736 $0 DENIED
2019-00407 00406600606 DENEEN L. MALY DOR_01 $3,268,286 $3,268,286 $0 DENIED
2019-00410 00296240001 DENEEN L. MALY DOR_01 $29,736,978 $29,736,978 $0 DENIED
2019-00411 00393600007 RICK BROWN C/O IAC DOR_01 $2,365,171 $2,365,171 $0 DENIED
2019-00412 66760002162 RICK BROWN C/O IAC DOR_01 $11,262,618 $11,262,618 $0 DENIED
2019-00415 00254840003 KELSEY DIBERT DOR_01 $1,112,502 $1,112,502 $0 DENIED
2019-00416 09410000303 KELSEY DIBERT DOR_01 $626,005 $626,005 $0 DENIED
2019-00419 25368002026 KELSEY DIBERT DOR_01 $1,417,988 $1,417,988 $0 DENIED
2019-00420 57490920002 KELSEY DIBERT DOR_01 $672,703 $672,703 $0 DENIED
2019-00421 57872000003 KELSEY DIBERT DOR_01 $1,047,455 $1,047,455 $0 DENIED
2019-00425 63518000186 KELSEY DIBERT DOR_01 $1,588,899 $1,588,899 $0 DENIED
2019-00431 71750000305 TONY GARCIA DOR_01 $10,540,217 $10,540,217 $0 DENIED
2019-00436 25368002589 SABRINA WEISS ROBINSON, ESQ. DOR_01 $10,033,829 $10,033,829 $0 DENIED
2019-00437 64410040007 SABRINA WEISS ROBINSON,ESQ. DOR_01 $7,358,017 $6,687,789 $(670,228) GRANTED
2019-00438 64410040104 SABRINA WEISS ROBINSON, ESQ. DOR_01 $2,252,969 $2,129,211 $(123,758) GRANTED
2019-00439 25340000208 ANTONIOS NICHOLAS DOR_01 $1,080,601 $1,080,601 $0 GRANTED
2019-00448 00439840006 ANDER SOLUPE DOR_01 $11,134,105 $11,134,105 $0 DENIED
2019-00459 00142440007 ANDER SOLUPE DOR_01 $26,054,084 $26,054,084 $0 DENIED
2019-00471 70720400101 ANDER SOLUPE DOR_01 $8,370,269 $8,370,269 $0 DENIED
2019-00476 00240440006 ANDER SOLUPE DOR_01 $12,239,733 $12,239,733 $0 DENIED
2019-00479 00153360008 ANDER SOLUPE DOR_01 $9,647,716 $9,647,716 $0 DENIED
2019-00492 66432440007 EVANS, STEVEN DOR_01 $968,397 $968,397 $0 DENIED
2019-00501 36127000009 55THTER RENTAL LLC DOR_01 $34,375 $34,375 $0 GRANTED
2019-00502 35647480003 55TH TER RENTAL, LLC DOR_01 $30,645 $30,645 $0 GRANTED
2019-00503 62256440009 SAGAMORE NAPLES LLC,%RICHARD DOR_01 $71,280 $55,000 $(16,280) GRANTED
FORMAN
2019-00504 62253720007 SAGAMORE NAPLES LLC,%RICHARD DOR_01 $92,160 $55,000 $(37,160) GRANTED
FORMAN
2019-00505 35990960005 SAGAMORE NAPLES LLC,%RICHARD DOR_01 $98,441 $97,000 $(1,441) GRANTED
FORMAN
2019-00508 61480640003 SAGAMORE NAPLES LLC,%RICHARD DOR_01 $234,404 $234,404 $0 DENIED
FORMAN
2019-00509 62253680008 SAGAMORE NAPLES LLC,%RICHARD DOR_01 $69,120 $55,000 $(14,120) GRANTED
FORMAN
2019-00510 62103160005 SAGAMORE NAPLES LLC,%RICHARD DOR_01 $15,305 $15,305 $0 GRANTED
FORMAN
2019-00511 62103120003 SAGAMORE NAPLES LLC,%RICHARD DOR_01 $15,305 $15,305 $0 GRANTED
FORMAN
2019-00512 61482480009 SAGAMORE NAPLES LLC,%RICHARD DOR_01 $142,810 $142,810 $0 DENIED
FORMAN
2019-00513 35761320007 NAPLES MANOR RENTAL LLC DOR_01 $20,429 $20,429 $0 GRANTED
2019-00514 35987920003 NAPLES MANOR RENTAL LLC DOR_01 $24,383 $24,383 $0 GRANTED
2019-00515 35989320009 NAPLES MANOR RENTAL LLC DOR_01 $48,156 $48,156 $0 GRANTED
2019-00516 36232000004 NAPLES MANOR RENTAL LLC DOR_01 $42,169 $42,169 $0 GRANTED
2/3/2020 10:14:09AM Page 4 of 6
Value Adjustment Board
Special Magistrate's Recommendations
Value Adjustment Board meeting held on 2/10/2020 9:00:00 AM
Taxable Value Reduction in
Petition# Folio# Petitioner Name Class BEFORE AFTER Taxable Value Decision
2019-00517 36111280000 NAPLES MANOR RENTAL LLC DOR_01 $20,552 $20,552 $0 GRANTED
2019-00518 36441520003 NAPLES MANOR RENTAL LLC DOR_01 $187,182 $187,182 $0 DENIED
2019-00519 47930000146 NAPLES MANOR RENTAL LLC DOR_01 $43,864 $43,864 $0 GRANTED
2019-00523 61482440007 SAGAMORE NAPLES LLC,%RICHARD DOR_01 $146,367 $146,367 $0 DENIED
FORMAN
2019-00524 61481800004 SAGAMORE NAPLES LLC,%RICHARD DOR_01 $54,120 $54,120 $0 GRANTED
FORMAN
2019-00525 61481760005 SAGAMORE NAPLES LLC,%RICHARD DOR_01 $132,840 $132,840 $0 GRANTED
FORMAN
2019-00526 61481720003 SAGAMORE NAPLES LLC,%RICHARD DOR_01 $116,043 $116,043 $0 GRANTED
FORMAN
2019-00527 61481680004 SAGAMORE NAPLES LLC,%RICHARD DOR_01 $117,140 $117,140 $0 GRANTED
FORMAN
2019-00528 61481640002 SAGAMORE NAPLES LLC,%RICHARD DOR_01 $77,550 $77,550 $0 DENIED
FORMAN
2019-00529 61430800000 SAGAMORE NAPLES LLC,%RICHARD DOR_01 $54,120 $54,120 $0 GRANTED
FORMAN
2019-00530 61430840002 SAGAMORE NAPLES LLC,%RICHARD DOR_01 $54,582 $54,582 $0 DENIED
FORMAN
2019-00531 61430920003 SAGAMORE NAPLES LLC,%RICHARD DOR_01 $165,600 $81,600 $(84,000) GRANTED
FORMAN
2019-00533 68390000529 PAULA S. &DAVID A.KUTLICK DOR_01 $1,025,898 $1,025,898 $0 DENIED
2019-00536 27631480001 GINA DONIE TRUST DOR_01 $2,415,786 $2,415,786 $0 DENIED
2019-00540 00287480003 RYAN LLC DOR_01 $14,541,650 $14,541,650 $0 DENIED
2019-00542 56990160004 RYAN LLC DOR_01 $3,056,934 $3,056,934 $0 DENIED
2019-00543 56930040003 RYAN LLC DOR_01 $1,849,763 $1,849,763 $0 DENIED
2019-00545 66270240605 WATERSIDE AT PELICAN BAY LLC, DOR_01 $8,037,449 $4,700,000 $(3,337,449) GRANTED
2019-00547 00388400005 TERRI PATTON, MAI DOR_01 $324,403 $324,403 $0 DENIED
2019-00548 77510120005 TERRI PATTON, MAI DOR_01 $268,510 $268,510 $0 DENIED
2019-00549 77510160007 TERRI PATTON, MAI DOR_01 $476,639 $476,639 $0 DENIED
2019-00551 22510010005 PROPERTY TAX PROFESSIONALS, DOR_01 $918,710 $918,710 $0 DENIED
INC.
2019-00560 67283960007 JOSHUA SIMON DOR_04 $1,147,033 $1,096,533 $(50,500) GRANTED
2019-00570 82597000081 DD PARTNERSHIP OF NAPLES LLC DOR_01 $267,094 $267,094 $0 DENIED
2019-00572 82597000146 DD PARTNERSHIP OF NAPLES LLC DOR_01 $2,057,430 $2,057,430 $0 DENIED
2019-00599 57389640008 JEFFERY JACQUE DYWAN TRUST DOR_01 $881,885 $881,885 $0 DENIED
2019-00600 57935080009 DONALD BENNETT DOR_01 $3,157,349 $3,157,349 $0 DENIED
2019-00607 61789000166 RUSSELL BERNER DOR_01 $2,144,288 $2,144,288 $0 DENIED
2019-00633 35985280004 KOWALSKI,JAROSLAW DOR_01 $78,187 $78,187 $0 DENIED
2019-00634 35996160003 KOWALSKI,JAROSLAW DOR_01 $25,539 $25,539 $0 DENIED
2019-00635 56807520009 RAYMOND KRASINSKI DOR_01 $355,876 $355,876 $0 DENIED
2019-00636 56807480000 RAYMOND KRASINSKI DOR_01 $435,039 $435,039 $0 DENIED
2019-00637 66279440008 RAYMOND KRASINSKI DOR_01 $915,330 $915,330 $0 DENIED
2019-00643 00724640005 ABC LIQUORS INC DOR_01 $527,178 $527,178 $0 DENIED
2019-00652 00275800006 JERRY MYER DOR_01 $2,268,905 $2,268,905 $0 DENIED
2019-00655 50940003722 SETH LUBIN DOR_01 $1,260,855 $1,260,855 $0 DENIED
2019-00657 17011160003 DONALD BENNETT DOR_01 $8,481,691 $8,481,691 $0 DENIED
2019-00681 00418400700 ML LAND LLC DOR_32 $42,066,111 $42,066,111 $0 DENIED
2/3/2020 10:14:09AM Page 5 of 6
Value Adjustment Board
Special Magistrate's Recommendations
Value Adjustment Board meeting held on 2/10/2020 9:00:00 AM
Taxable Value Reduction in
Petition# Folio# Petitioner Name Class BEFORE AFTER Taxable Value Decision
2019-00683 17860120003 KANTER, BRIAN M&DIANNA L DOR_01 $3,406,363 $3,406,363 $0 DENIED
2019-00688 66760013025 RYAN LLC DOR_01 $5,566,640 $5,566,640 $0 DENIED
2019-00690 60204200345 RYAN LLC DOR_01 $334,541 $334,541 $0 DENIED
2019-00691 60204200044 RYAN LLC DOR_01 $11,135,916 $11,135,916 $0 DENIED
2019-00692 66270200001 FLP 800 LLC DOR_01 $8,619,546 $8,619,546 $0 DENIED
2019-00693 66270200108 FLP 800 LLC DOR_01 $780,179 $780,179 $0 DENIED
2019-00703 17011240004 MICHAEL MONTERO DOR_01 $9,202,665 $9,202,665 $0 DENIED
2019-00704 17011400006 MICHAEL C MONTERO DOR_01 $33,984,851 $28,950,000 $(5,034,851) GRANTED
2019-00705 17012960008 ROGER N SIMONS DOR_01 $6,460,081 $4,950,000 $(1,510,081) GRANTED
Total Taxable Total Taxable Total Taxable
Total Petitions Value Before Change Value After Change Value Reduction
205 $ 1,023,585,307 $ 1,011,006,319 $(12,578,988)
2/3/2020 10:14:09AM Page 6 of 6
Collier County VAB Recommended Decision Reviews - 2019Pet #SM Rev DateExplanation 2nd RevFinal/2nd Explanation 3rd RevFinal/3rd Explanation 2019-00050Pelletier 11/19/19Findings of fact and conclusions of law are detailed, evidence and testimony are described, SM utilized & stated evidence tests, worksheet is consistent - please include a statement at the end of the conclusions of law that advises that petitioner failed to overcome the PAO's presumption of correctness and that magistrate recommends that the petition be denied11/29/19Findings of fact and conclusions of law are detailed and sufficient, evidence and testimony are described, SM utilized & stated evidence tests, worksheet is consistentN/A N/A2019-00053Pelletier 11/14/19Findings of fact and conclusions of law are sufficient and are consistent with F.A.C. 12D-9.021 re: no showsN/A N/A N/A N/A2019-00057Pelletier 11/19/19Findings of fact and conclusions of law are detailed and sufficient, evidence and testimony are described, SM utilized & stated evidence tests, worksheet is consistent11/20/19Findings of fact and conclusions of law are detailed, evidence and testimony are described, SM utilized & stated evidence tests, worksheet is not consistent - petitioner cannot overcome a presumption of correctness if the property appraiser lost the presumption - in this case, it appears that the property appraiser lost the presumption of correctness, and if this is the case, then the petitioner would prevail with a preponderance of evidence - please correct this throughout11/29/19Findings of fact and conclusions of law are detailed and sufficient, evidence and testimony are described, SM utilized & stated evidence tests, worksheet is consistent2019-00058Pelletier 11/19/19Findings of fact and conclusions of law are detailed and sufficient, evidence and testimony are described, SM utilized & stated evidence tests, worksheet is consistent11/20/19Findings of fact and conclusions of law are detailed, evidence and testimony are described, SM utilized & stated evidence tests, worksheet is not consistent - petitioner cannot overcome a presumption of correctness if the property appraiser lost the presumption - in this case, it appears that the property appraiser lost the presumption of correctness, and if this is the case, then the petitioner would prevail with a preponderance of evidence - please correct this throughout11/29/19Findings of fact and conclusions of law are detailed and sufficient, evidence and testimony are described, SM utilized & stated evidence tests, worksheet is consistent2019-00073Chadwell 10/15/19Findings of fact and conclusions of law are sufficient and are consistent with F.A.C. 12D-9.021 re: no shows, VAB Counsel checked statutes and rules to confirm the effect of petitioner's failure to appearN/A N/A N/A N/A
Collier County VAB Recommended Decision Reviews - 20192019-00078Chadwell 10/28/19Findings of fact and conclusions of law are detailed, evidence and testimony are described, evidence is annotated, SM utilized & stated evidence tests, worksheet is consistent - SM failed to include any information with regards to SM's review of the PAO denial letter as required by F.A.C. 12D-9.027(4)(a)11/1/19Findings of fact and conclusions of law are detailed and sufficient, evidence and testimony are described, evidence is annotated, SM included information with regards to SM's review of the PAO denial letter as required by F.A.C. 12D-9.027(4)(a), SM utilized & stated evidence tests, worksheet is consistent N/A N/A2019-00085Dube 11/14/19Findings of fact and conclusions of law are detailed and sufficient, evidence and testimony are described, SM utilized & stated evidence tests, worksheet is consistentN/A N/A N/A N/A2019-00097Pelletier 11/19/19Findings of fact and conclusions of law are detailed, evidence and testimony are described, SM utilized & stated evidence tests, worksheet is not consistent - petitioner cannot overcome a presumption of correctness if the property appraiser lost the presumption - in this case, it appears that the property appraiser lost the presumption of correctness, and if this is the case, then the petitioner would prevail with a preponderance of evidence - please correct this throughout11/29/19Findings of fact and conclusions of law are detailed, evidence and testimony are described, SM utilized & stated evidence tests, worksheet is not consistent - petitioner cannot overcome a presumption of correctness if the property appraiser lost the presumption - in this case, it appears that the property appraiser lost the presumption of correctness, and if this is the case, then the petitioner would prevail with a preponderance of evidence - please correct this throughout - FOF still state that petitioner overame presumption and COL state that PAO failed to establish the presumption - a petitioner cannot overcome the presumption if the PAO did not establish it12/2/19Findings of fact and conclusions of law are detailed and sufficient, evidence and testimony are described, SM utilized & stated evidence tests, worksheet is consistent - corrections have been made2019-00126Dube 11/29/19Findings of fact and conclusions of law are detailed and sufficient, evidence and testimony are described, SM utilized & stated evidence tests, worksheet is consistentN/A N/A N/A N/A2019-00140Watson 11/29/19Findings of fact and conclusions of law are detailed and sufficient, evidence and testimony are described, while none are actually stated, it can be implied that SM applied evidence tests, worksheet is consistentN/A N/A N/A N/A2019-00141Watson 11/29/19Findings of fact and conclusions of law are detailed and sufficient, evidence and testimony are described, while none are actually stated, it can be implied that SM applied evidence tests, worksheet is consistentN/A N/A N/A N/A2019-00142Watson 12/2/19Findings of fact and conclusions of law are detailed and sufficient, evidence and testimony are described, SM utilized & stated evidence tests, worksheet is consistentN/A N/A N/A N/A
Collier County VAB Recommended Decision Reviews - 20192019-00143Watson 12/2/19Findings of fact and conclusions of law are detailed and sufficient, evidence and testimony are described, SM applied evidence tests, worksheet is consistentN/A N/A N/A N/A2019-00144Watson 11/29/19Findings of fact and conclusions of law are detailed and sufficient, evidence and testimony are described, while none are actually stated, it can be implied that SM applied evidence tests, worksheet is consistentN/A N/A N/A N/A2019-00145Watson 11/29/19Findings of fact and conclusions of law are detailed and sufficient, evidence and testimony are described, while none are actually stated, it can be implied that SM applied evidence tests, worksheet is consistentN/A N/A N/A N/A2019-00146Watson 11/29/19Findings of fact and conclusions of law are detailed and sufficient, evidence and testimony are described, SM utilized & stated evidence tests, worksheet is consistentN/A N/A N/A N/A2019-00147Watson 11/29/19Findings of fact and conclusions of law are detailed and sufficient, evidence and testimony are described, SM utilized & stated evidence tests, worksheet is consistentN/A N/A N/A N/A2019-00148Watson 11/29/19Findings of fact and conclusions of law are detailed and sufficient, evidence and testimony are described, SM utilized & stated evidence tests, worksheet is consistentN/A N/A N/A N/A2019-00150Watson 11/29/19Findings of fact and conclusions of law are detailed and sufficient, evidence and testimony are described, SM utilized & stated evidence tests, worksheet is consistentN/A N/A N/A N/A2019-00151Watson 12/2/19Findings of fact and conclusions of law are detailed and sufficient, evidence and testimony are described, SM utilized & stated evidence tests, worksheet is consistentN/A N/A N/A N/A2019-00152Watson 12/3/19Findings of fact and conclusions of law are detailed and sufficient, evidence and testimony are described, while none are actually stated, it can be implied that SM applied evidence tests, worksheet is consistentN/A N/A N/A N/A2019-00153Watson 11/29/19Findings of fact and conclusions of law are sufficient and are consistent with F.A.C. 12D-9.021 re: no showsN/A N/A N/A N/A
Collier County VAB Recommended Decision Reviews - 20192019-00154Watson 11/29/19Findings of fact and conclusions of law are sufficient and are consistent with F.A.C. 12D-9.021 re: no showsN/A N/A N/A N/A2019-00155Watson 11/29/19Findings of fact and conclusions of law are sufficient and are consistent with F.A.C. 12D-9.021 re: no showsN/A N/A N/A N/A2019-00156Watson 12/3/19Findings of fact and conclusions of law are detailed and sufficient, evidence and testimony are described, SM utilized & stated evidence tests, worksheet is consistentN/A N/A N/A N/A2019-00157Watson 11/29/19Findings of fact and conclusions of law are sufficient and are consistent with F.A.C. 12D-9.021 re: no showsN/A N/A N/A N/A2019-00158Watson 12/3/19Findings of fact and conclusions of law are detailed and sufficient, evidence and testimony are described, while none are actually stated, it can be implied that SM applied evidence tests, worksheet is consistentN/A N/A N/A N/A2019-00168Dube 10/22/19Findings of fact and conclusions of law are detailed and sufficient, evidence and testimony are described, SM utilized & stated evidence tests, worksheet is consistentN/A N/A N/A N/A2019-00169Dube 10/25/19Findings of fact and conclusions of law are detailed and sufficient, evidence and testimony are described, SM utilized & stated evidence tests, worksheet is consistentN/A N/A N/A N/A2019-00170Dube 10/25/19Findings of fact and conclusions of law are detailed and sufficient, evidence and testimony are described, SM utilized & stated evidence tests, worksheet is consistentN/A N/A N/A N/A2019-00172Dube 10/25/19Findings of fact and conclusions of law are detailed and sufficient, evidence and testimony are described, SM utilized & stated evidence tests, worksheet is consistentN/A N/A N/A N/A2019-00173Dube 10/25/19Findings of fact and conclusions of law are detailed and sufficient, evidence and testimony are described, SM utilized & stated evidence tests, worksheet is consistentN/A N/A N/A N/A2019-00177Watson 12/20/19Findings of fact and conclusions of law are detailed and sufficient, evidence and testimony are described, SM utilized & stated evidence tests, worksheet is consistentN/A N/A N/A N/A
Collier County VAB Recommended Decision Reviews - 20192019-00185Watson 12/16/19Findings of fact and conclusions of law are detailed and sufficient, evidence and testimony are described, SM utilized & stated evidence tests, worksheet is consistentN/A N/A N/A N/A2019-00186Pelletier 12/3/19Findings of fact and conclusions of law are detailed and sufficient, evidence and testimony are described, SM utilized & stated evidence tests, worksheet is consistentN/A N/A N/A N/A2019-00187Pelletier 11/19/19Findings of fact and conclusions of law are detailed, evidence and testimony are described, SM utilized & stated evidence tests, worksheet is not consistent - petitioner cannot overcome a presumption of correctness if the property appraiser lost the presumption - in this case, it appears that the property appraiser lost the presumption of correctness, and if this is the case, then the petitioner would prevail with a preponderance of evidence - please correct this throughout - additionally - the PAO brought a value to the hearing which is less than then TRIM value - findings of fact state that the values have not changed from the TRIM, but this is inaccurate according to the table of values on page one - please correct all value inconsistencies11/29/19Findings of fact and conclusions of law are detailed and sufficient, evidence and testimony are described, SM utilized & stated evidence tests, worksheet is consistentN/A N/A2019-00188Watson 12/9/19Findings of fact and conclusions of law are detailed and sufficient, evidence and testimony are described, SM utilized & stated evidence tests, worksheet is consistentN/A N/A N/A N/A2019-00189Watson 12/9/19Findings of fact and conclusions of law are detailed and sufficient, evidence and testimony are described, SM utilized & stated evidence tests, worksheet is consistentN/A N/A N/A N/A2019-00190Watson 12/9/19Findings of fact and conclusions of law are detailed and sufficient, evidence and testimony are described, SM utilized & stated evidence tests, worksheet is consistentN/A N/A N/A N/A2019-00191Watson 12/9/19Findings of fact and conclusions of law are detailed and sufficient, evidence and testimony are described, SM utilized & stated evidence tests, worksheet is consistentN/A N/A N/A N/A2019-00192Watson 12/9/19Findings of fact and conclusions of law are detailed and sufficient, evidence and testimony are described, SM utilized & stated evidence tests, worksheet is consistentN/A N/A N/A N/A
Collier County VAB Recommended Decision Reviews - 20192019-00195Pelletier 11/19/19Findings of fact and conclusions of law are sufficient and are consistent with F.A.C. 12D-9.021 re: no showsN/A N/A N/A N/A2019-00201Pelletier 11/15/19Findings of fact and conclusions of law are sufficient and are consistent with F.A.C. 12D-9.021 re: no showsN/A N/A N/A N/A2019-00202Pelletier 11/15/19Findings of fact and conclusions of law are sufficient and are consistent with F.A.C. 12D-9.021 re: no showsN/A N/A N/A N/A2019-00218Dube 11/29/19Findings of fact and conclusions of law are detailed and sufficient, evidence and testimony are described, SM utilized & stated evidence tests, worksheet is consistentN/A N/A N/A N/A2019-00221Dube 11/6/19Findings of fact and conclusions of law are sufficient and are consistent with F.A.C. 12D-9.021 re: no showsN/A N/A N/A N/A2019-00225Watson 12/11/19Findings of fact and conclusions of law are detailed and sufficient, evidence and testimony are described, SM utilized & stated evidence tests, worksheet is consistentN/A N/A N/A N/A2019-00226Watson 12/11/19Findings of fact and conclusions of law are detailed and sufficient, evidence and testimony are described, SM utilized & stated evidence tests, worksheet is consistentN/A N/A N/A N/A2019-00227Watson 12/11/19Findings of fact and conclusions of law are detailed and sufficient, evidence and testimony are described, SM utilized & stated evidence tests, worksheet is consistentN/A N/A N/A N/A2019-00228Watson 12/11/19Findings of fact and conclusions of law are detailed and sufficient, evidence and testimony are described, SM utilized & stated evidence tests, worksheet is consistentN/A N/A N/A N/A2019-00229Watson 12/11/19Findings of fact and conclusions of law are detailed and sufficient, evidence and testimony are described, SM utilized & stated evidence tests, worksheet is consistentN/A N/A N/A N/A2019-00230Watson 12/11/19Findings of fact and conclusions of law are detailed and sufficient, evidence and testimony are described, SM utilized & stated evidence tests, worksheet is consistentN/A N/A N/A N/A2019-00233Watson 11/29/19Findings of fact and conclusions of law are detailed and sufficient, evidence and testimony are described, SM utilized & stated evidence tests, worksheet is consistentN/A N/A N/A N/A
Collier County VAB Recommended Decision Reviews - 20192019-00235Watson 12/13/19Findings of fact and conclusions of law are detailed and sufficient, evidence and testimony are described, SM utilized & stated evidence tests, worksheet is consistentN/A N/A N/A N/A2019-00236Watson 12/13/19Findings of fact and conclusions of law are detailed and sufficient, evidence and testimony are described, SM utilized & stated evidence tests, worksheet is consistentN/A N/A N/A N/A2019-00237Watson 12/13/19Findings of fact and conclusions of law are detailed and sufficient, evidence and testimony are described, SM utilized & stated evidence tests, worksheet is consistentN/A N/A N/A N/A2019-00238Watson 12/13/19Findings of fact and conclusions of law are detailed and sufficient, evidence and testimony are described, SM utilized & stated evidence tests, worksheet is consistentN/A N/A N/A N/A2019-00239Watson 12/16/19Findings of fact and conclusions of law are detailed and sufficient, evidence and testimony are described, SM utilized & stated evidence tests, worksheet is consistentN/A N/A N/A N/A2019-00241Watson 12/16/19Findings of fact and conclusions of law are detailed and sufficient, evidence and testimony are described, SM utilized & stated evidence tests, worksheet is consistentN/A N/A N/A N/A2019-00242Watson 12/16/19Findings of fact and conclusions of law are detailed and sufficient, evidence and testimony are described, SM utilized & stated evidence tests, worksheet is consistentN/A N/A N/A N/A2019-00243Watson 12/16/19Findings of fact and conclusions of law are detailed and sufficient, evidence and testimony are described, SM utilized & stated evidence tests, worksheet is consistentN/A N/A N/A N/A2019-00244Watson 12/16/19Findings of fact and conclusions of law are detailed and sufficient, evidence and testimony are described, SM utilized & stated evidence tests, worksheet is consistentN/A N/A N/A N/A2019-00245Watson 12/16/19Findings of fact and conclusions of law are detailed and sufficient, evidence and testimony are described, SM utilized & stated evidence tests, worksheet is consistentN/A N/A N/A N/A2019-00246Watson 12/16/19Findings of fact and conclusions of law are detailed and sufficient, evidence and testimony are described, SM utilized & stated evidence tests, worksheet is consistentN/A N/A N/A N/A
Collier County VAB Recommended Decision Reviews - 20192019-00247Watson 12/16/19Findings of fact and conclusions of law are detailed and sufficient, evidence and testimony are described, SM utilized & stated evidence tests, worksheet is consistentN/A N/A N/A N/A2019-00249Watson 12/16/19Findings of fact and conclusions of law are detailed and sufficient, evidence and testimony are described, SM utilized & stated evidence tests, worksheet is consistentN/A N/A N/A N/A2019-00250Watson 12/16/19Findings of fact and conclusions of law are detailed and sufficient, evidence and testimony are described, SM utilized & stated evidence tests, worksheet is consistentN/A N/A N/A N/A2019-00268Pelletier 12/4/19Findings of fact and conclusions of law are detailed and sufficient in light of the circumstances, evidence and testimony are described, SM utilized & stated evidence tests, worksheet is consistentN/A N/A N/A N/A2019-00269Dube 11/29/19Findings of fact and conclusions of law are detailed and sufficient, evidence and testimony are described, SM utilized & stated evidence tests, worksheet is consistentN/A N/A N/A N/A2019-00279Watson 11/19/19Findings of fact and conclusions of law are sufficient and are consistent with F.A.C. 12D-9.021 re: no showsN/A N/A N/A N/A2019-00282Watson 12/23/19Findings of fact and conclusions of law are detailed and sufficient, evidence and testimony are described, SM utilized & stated evidence tests, worksheet is consistentN/A N/A N/A N/A2019-00283Watson 12/23/19Findings of fact and conclusions of law are detailed and sufficient, evidence and testimony are described, SM utilized & stated evidence tests, worksheet is consistentN/A N/A N/A N/A2019-00295Dube 11/6/19Findings of fact and conclusions of law are detailed and sufficient, evidence and testimony are described, SM utilized & stated evidence tests, worksheet is consistentN/A N/A N/A N/A2019-00296Dube 11/6/19Findings of fact and conclusions of law are detailed and sufficient, evidence and testimony are described, SM utilized & stated evidence tests, worksheet is consistentN/A N/A N/A N/A2019-00297Dube 11/6/19Findings of fact and conclusions of law are detailed and sufficient, evidence and testimony are described, SM utilized & stated evidence tests, worksheet is consistentN/A N/A N/A N/A
Collier County VAB Recommended Decision Reviews - 20192019-00298Dube 11/6/19Findings of fact and conclusions of law are detailed and sufficient, evidence and testimony are described, SM utilized & stated evidence tests, worksheet is consistentN/A N/A N/A N/A2019-00299Dube 11/6/19Findings of fact and conclusions of law are detailed and sufficient, evidence and testimony are described, SM utilized & stated evidence tests, worksheet is consistentN/A N/A N/A N/A2019-00300Dube 11/6/19Findings of fact and conclusions of law are detailed and sufficient, evidence and testimony are described, SM utilized & stated evidence tests, worksheet is consistentN/A N/A N/A N/A2019-00301Dube 11/6/19Findings of fact and conclusions of law are detailed and sufficient, evidence and testimony are described, SM utilized & stated evidence tests, worksheet is consistentN/A N/A N/A N/A2019-00302Dube 11/7/19SM utilized language in conclusions of law which is reserved for instances where the petitioner fails to appear at the hearing, the recommendation states that petitioner appeared at the hearing, therefore, the final sentence in the conclusions of law should be removed and replaced with a statement that SM recomends that the petition be denied11/8/19Findings of fact and conclusions of law are detailed and sufficient, evidence and testimony are described, SM utilized & stated evidence tests, worksheet is consistent, corrections madeN/A N/A2019-00303Dube 11/7/19SM utilized language in conclusions of law which is reserved for instances where the petitioner fails to appear at the hearing, the recommendation states that petitioner appeared at the hearing, therefore, the final sentence in the conclusions of law should be removed and replaced with a statement that SM recomends that the petition be denied11/8/19Findings of fact and conclusions of law are detailed and sufficient, evidence and testimony are described, SM utilized & stated evidence tests, worksheet is consistent, corrections madeN/A N/A2019-00304Dube 11/6/19Findings of fact and conclusions of law are detailed and sufficient, evidence and testimony are described, SM utilized & stated evidence tests, worksheet is consistentN/A N/A N/A N/A2019-00306Dube 11/5/19Findings of fact and conclusions of law are detailed and sufficient, evidence and testimony are described, SM utilized & stated evidence tests, worksheet is consistentN/A N/A N/A N/A
Collier County VAB Recommended Decision Reviews - 20192019-00307Chadwell 10/28/19Findings of fact and conclusions of law are detailed, evidence and testimony are described, evidence is annotated, SM utilized & stated evidence tests, worksheet is consistent - SM failed to include any information with regards to SM's review of the PAO denial letter as required by F.A.C. 12D-9.027(4)(a)11/4/19Findings of fact and conclusions of law are detailed, evidence and testimony are described, evidence is annotated, SM included information with regards to SM's review of the PAO denial letter as required by F.A.C. 12D-9.027(4)(a), SM utilized & stated evidence tests, worksheet is consistent N/A N/A2019-00309Dube 11/8/19Findings of fact and conclusions of law are detailed and sufficient, evidence and testimony are described, SM utilized & stated evidence tests, worksheet is consistentN/A N/A N/A N/A2019-00316Pelletier 11/19/19Findings of fact and conclusions of law are sufficient and are consistent with F.A.C. 12D-9.021 re: no showsN/A N/A N/A N/A2019-00317Pelletier 11/19/19Findings of fact and conclusions of law are detailed and sufficient, evidence and testimony are described, SM utilized & stated evidence tests, worksheet is consistentN/A N/A N/A N/A2019-00319Dube 11/8/19Findings of fact and conclusions of law are detailed and sufficient, evidence and testimony are described, SM utilized & stated evidence tests, worksheet is consistentN/A N/A N/A N/A2019-00340Watson 12/17/19Findings of fact and conclusions of law are detailed and sufficient, evidence and testimony are described, SM utilized & stated evidence tests, worksheet is consistentN/A N/A N/A N/A2019-00347Watson 12/16/19Findings of fact and conclusions of law are detailed and sufficient, evidence and testimony are described, while none are actually stated, it can be implied that SM applied evidence tests, worksheet is consistentN/A N/A N/A N/A2019-00348Watson 12/16/19Findings of fact and conclusions of law are detailed and sufficient, evidence and testimony are described, while none are actually stated, it can be implied that SM applied evidence tests, worksheet is consistentN/A N/A N/A N/A2019-00349Watson 12/16/19Findings of fact and conclusions of law are detailed and sufficient, evidence and testimony are described, while none are actually stated, it can be implied that SM applied evidence tests, worksheet is consistentN/A N/A N/A N/A
Collier County VAB Recommended Decision Reviews - 20192019-00350Watson 12/16/19Findings of fact and conclusions of law are detailed and sufficient, evidence and testimony are described, while none are actually stated, it can be implied that SM applied evidence tests, worksheet is consistentN/A N/A N/A N/A2019-00353Watson 12/16/19Findings of fact and conclusions of law are detailed and sufficient, evidence and testimony are described, SM utilized & stated evidence tests, worksheet is consistentN/A N/A N/A N/A2019-00354Watson 12/16/19Findings of fact and conclusions of law are detailed and sufficient, evidence and testimony are described, SM utilized & stated evidence tests, worksheet is consistentN/A N/A N/A N/A2019-00358Dube 11/8/19Findings of fact and conclusions of law are detailed and sufficient, evidence and testimony are described, SM utilized & stated evidence tests, worksheet is consistentN/A N/A N/A N/A2019-00359Watson 11/14/19This recommendation is not consistent with legal requirements. If the petitioner desired to have the petition heard in their absence, then the hearing should proceed, even if only minimally. Special Magistrate should still reflect that PAO established/retained the presumption of correctness (by following the criteria set forth in FS 194.301 - should be reflected in some detail in the rec) and should reflect that due to petitioner failing to submit any evidence that petitioner failed to overcome the PAO's presumption of correctness. Additionally, the last sentence of the Conclusions of Law is inappropriate, as that language is reserved for true no-show hearings, not situations where the petitioner requested to hold the hearing in their absence. In this scenario, Special Magistrate would simply recommend that relief be denied due to petitioner failing to overcome the PAO's presumption of correctness. 12/3/19This recommendation is not consistent with legal requirements. If the petitioner desired to have the petition heard in their absence, then the hearing should proceed, even if only minimally. Special Magistrate should still reflect that PAO established/retained the presumption of correctness (by following the criteria set forth in FS 194.301 - should be reflected in some detail in the rec) and should reflect that due to petitioner failing to submit any evidence that petitioner failed to overcome the PAO's presumption of correctness. Additionally, the last sentence of the Conclusions of Law is inappropriate, as that language is reserved for true no-show hearings, not situations where the petitioner requested to hold the hearing in their absence. In this scenario, Special Magistrate would simply recommend that relief be denied due to petitioner failing to overcome the PAO's presumption of correctness. 12/5/19Findings of fact and conclusions of law are detailed and sufficient in light of the circumstances, evidence and testimony are described, worksheet is consistent
Collier County VAB Recommended Decision Reviews - 20192019-00360Watson 11/14/19This recommendation is not consistent with legal requirements. If the petitioner desired to have the petition heard in their absence, then the hearing should proceed, even if only minimally. Special Magistrate should still reflect that PAO established/retained the presumption of correctness (by following the criteria set forth in FS 194.301 - should be reflected in some detail in the rec) and should reflect that due to petitioner failing to submit any evidence that petitioner failed to overcome the PAO's presumption of correctness. Additionally, the last sentence of the Conclusions of Law is inappropriate, as that language is reserved for true no-show hearings, not situations where the petitioner requested to hold the hearing in their absence. In this scenario, Special Magistrate would simply recommend that relief be denied due to petitioner failing to overcome the PAO's presumption of correctness. 12/3/19This recommendation is not consistent with legal requirements. If the petitioner desired to have the petition heard in their absence, then the hearing should proceed, even if only minimally. Special Magistrate should still reflect that PAO established/retained the presumption of correctness (by following the criteria set forth in FS 194.301 - should be reflected in some detail in the rec) and should reflect that due to petitioner failing to submit any evidence that petitioner failed to overcome the PAO's presumption of correctness. Additionally, the last sentence of the Conclusions of Law is inappropriate, as that language is reserved for true no-show hearings, not situations where the petitioner requested to hold the hearing in their absence. In this scenario, Special Magistrate would simply recommend that relief be denied due to petitioner failing to overcome the PAO's presumption of correctness. 12/5/19Findings of fact and conclusions of law are detailed and sufficient in light of the circumstances, evidence and testimony are described, worksheet is consistent 2019-00361Watson 11/14/19This recommendation is not consistent with legal requirements. If the petitioner desired to have the petition heard in their absence, then the hearing should proceed, even if only minimally. Special Magistrate should still reflect that PAO established/retained the presumption of correctness (by following the criteria set forth in FS 194.301 - should be reflected in some detail in the rec) and should reflect that due to petitioner failing to submit any evidence that petitioner failed to overcome the PAO's presumption of correctness. Additionally, the last sentence of the Conclusions of Law is inappropriate, as that language is reserved for true no-show hearings, not situations where the petitioner requested to hold the hearing in their absence. In this scenario, Special Magistrate would simply recommend that relief be denied due to petitioner failing to overcome the PAO's presumption of correctness. 12/3/19This recommendation is not consistent with legal requirements. If the petitioner desired to have the petition heard in their absence, then the hearing should proceed, even if only minimally. Special Magistrate should still reflect that PAO established/retained the presumption of correctness (by following the criteria set forth in FS 194.301 - should be reflected in some detail in the rec) and should reflect that due to petitioner failing to submit any evidence that petitioner failed to overcome the PAO's presumption of correctness. Additionally, the last sentence of the Conclusions of Law is inappropriate, as that language is reserved for true no-show hearings, not situations where the petitioner requested to hold the hearing in their absence. In this scenario, Special Magistrate would simply recommend that relief be denied due to petitioner failing to overcome the PAO's presumption of correctness. 12/5/19Findings of fact and conclusions of law are detailed and sufficient in light of the circumstances, evidence and testimony are described, worksheet is consistent
Collier County VAB Recommended Decision Reviews - 20192019-00362Watson 11/14/19This recommendation is not consistent with legal requirements. If the petitioner desired to have the petition heard in their absence, then the hearing should proceed, even if only minimally. Special Magistrate should still reflect that PAO established/retained the presumption of correctness (by following the criteria set forth in FS 194.301 - should be reflected in some detail in the rec) and should reflect that due to petitioner failing to submit any evidence that petitioner failed to overcome the PAO's presumption of correctness. Additionally, the last sentence of the Conclusions of Law is inappropriate, as that language is reserved for true no-show hearings, not situations where the petitioner requested to hold the hearing in their absence. In this scenario, Special Magistrate would simply recommend that relief be denied due to petitioner failing to overcome the PAO's presumption of correctness. 12/3/19This recommendation is not consistent with legal requirements. If the petitioner desired to have the petition heard in their absence, then the hearing should proceed, even if only minimally. Special Magistrate should still reflect that PAO established/retained the presumption of correctness (by following the criteria set forth in FS 194.301 - should be reflected in some detail in the rec) and should reflect that due to petitioner failing to submit any evidence that petitioner failed to overcome the PAO's presumption of correctness. Additionally, the last sentence of the Conclusions of Law is inappropriate, as that language is reserved for true no-show hearings, not situations where the petitioner requested to hold the hearing in their absence. In this scenario, Special Magistrate would simply recommend that relief be denied due to petitioner failing to overcome the PAO's presumption of correctness. 12/5/19Findings of fact and conclusions of law are detailed and sufficient in light of the circumstances, evidence and testimony are described, worksheet is consistent 2019-00363Watson 11/14/19This recommendation is not consistent with legal requirements. If the petitioner desired to have the petition heard in their absence, then the hearing should proceed, even if only minimally. Special Magistrate should still reflect that PAO established/retained the presumption of correctness (by following the criteria set forth in FS 194.301 - should be reflected in some detail in the rec) and should reflect that due to petitioner failing to submit any evidence that petitioner failed to overcome the PAO's presumption of correctness. Additionally, the last sentence of the Conclusions of Law is inappropriate, as that language is reserved for true no-show hearings, not situations where the petitioner requested to hold the hearing in their absence. In this scenario, Special Magistrate would simply recommend that relief be denied due to petitioner failing to overcome the PAO's presumption of correctness. 12/3/19This recommendation is not consistent with legal requirements. If the petitioner desired to have the petition heard in their absence, then the hearing should proceed, even if only minimally. Special Magistrate should still reflect that PAO established/retained the presumption of correctness (by following the criteria set forth in FS 194.301 - should be reflected in some detail in the rec) and should reflect that due to petitioner failing to submit any evidence that petitioner failed to overcome the PAO's presumption of correctness. Additionally, the last sentence of the Conclusions of Law is inappropriate, as that language is reserved for true no-show hearings, not situations where the petitioner requested to hold the hearing in their absence. In this scenario, Special Magistrate would simply recommend that relief be denied due to petitioner failing to overcome the PAO's presumption of correctness. 12/5/19Findings of fact and conclusions of law are detailed and sufficient in light of the circumstances, evidence and testimony are described, worksheet is consistent
Collier County VAB Recommended Decision Reviews - 20192019-00364Watson 11/14/19This recommendation is not consistent with legal requirements. If the petitioner desired to have the petition heard in their absence, then the hearing should proceed, even if only minimally. Special Magistrate should still reflect that PAO established/retained the presumption of correctness (by following the criteria set forth in FS 194.301 - should be reflected in some detail in the rec) and should reflect that due to petitioner failing to submit any evidence that petitioner failed to overcome the PAO's presumption of correctness. Additionally, the last sentence of the Conclusions of Law is inappropriate, as that language is reserved for true no-show hearings, not situations where the petitioner requested to hold the hearing in their absence. In this scenario, Special Magistrate would simply recommend that relief be denied due to petitioner failing to overcome the PAO's presumption of correctness. 12/3/19This recommendation is not consistent with legal requirements. If the petitioner desired to have the petition heard in their absence, then the hearing should proceed, even if only minimally. Special Magistrate should still reflect that PAO established/retained the presumption of correctness (by following the criteria set forth in FS 194.301 - should be reflected in some detail in the rec) and should reflect that due to petitioner failing to submit any evidence that petitioner failed to overcome the PAO's presumption of correctness. Additionally, the last sentence of the Conclusions of Law is inappropriate, as that language is reserved for true no-show hearings, not situations where the petitioner requested to hold the hearing in their absence. In this scenario, Special Magistrate would simply recommend that relief be denied due to petitioner failing to overcome the PAO's presumption of correctness. 12/5/19Findings of fact and conclusions of law are detailed and sufficient in light of the circumstances, evidence and testimony are described, worksheet is consistent 2019-00365Watson 11/14/19This recommendation is not consistent with legal requirements. If the petitioner desired to have the petition heard in their absence, then the hearing should proceed, even if only minimally. Special Magistrate should still reflect that PAO established/retained the presumption of correctness (by following the criteria set forth in FS 194.301 - should be reflected in some detail in the rec) and should reflect that due to petitioner failing to submit any evidence that petitioner failed to overcome the PAO's presumption of correctness. Additionally, the last sentence of the Conclusions of Law is inappropriate, as that language is reserved for true no-show hearings, not situations where the petitioner requested to hold the hearing in their absence. In this scenario, Special Magistrate would simply recommend that relief be denied due to petitioner failing to overcome the PAO's presumption of correctness. 12/3/19This recommendation is not consistent with legal requirements. If the petitioner desired to have the petition heard in their absence, then the hearing should proceed, even if only minimally. Special Magistrate should still reflect that PAO established/retained the presumption of correctness (by following the criteria set forth in FS 194.301 - should be reflected in some detail in the rec) and should reflect that due to petitioner failing to submit any evidence that petitioner failed to overcome the PAO's presumption of correctness. Additionally, the last sentence of the Conclusions of Law is inappropriate, as that language is reserved for true no-show hearings, not situations where the petitioner requested to hold the hearing in their absence. In this scenario, Special Magistrate would simply recommend that relief be denied due to petitioner failing to overcome the PAO's presumption of correctness. 12/5/19Findings of fact and conclusions of law are detailed and sufficient in light of the circumstances, evidence and testimony are described, worksheet is consistent
Collier County VAB Recommended Decision Reviews - 20192019-00366Watson 11/14/19This recommendation is not consistent with legal requirements. If the petitioner desired to have the petition heard in their absence, then the hearing should proceed, even if only minimally. Special Magistrate should still reflect that PAO established/retained the presumption of correctness (by following the criteria set forth in FS 194.301 - should be reflected in some detail in the rec) and should reflect that due to petitioner failing to submit any evidence that petitioner failed to overcome the PAO's presumption of correctness. Additionally, the last sentence of the Conclusions of Law is inappropriate, as that language is reserved for true no-show hearings, not situations where the petitioner requested to hold the hearing in their absence. In this scenario, Special Magistrate would simply recommend that relief be denied due to petitioner failing to overcome the PAO's presumption of correctness. 12/3/19This recommendation is not consistent with legal requirements. If the petitioner desired to have the petition heard in their absence, then the hearing should proceed, even if only minimally. Special Magistrate should still reflect that PAO established/retained the presumption of correctness (by following the criteria set forth in FS 194.301 - should be reflected in some detail in the rec) and should reflect that due to petitioner failing to submit any evidence that petitioner failed to overcome the PAO's presumption of correctness. Additionally, the last sentence of the Conclusions of Law is inappropriate, as that language is reserved for true no-show hearings, not situations where the petitioner requested to hold the hearing in their absence. In this scenario, Special Magistrate would simply recommend that relief be denied due to petitioner failing to overcome the PAO's presumption of correctness. 12/5/19Findings of fact and conclusions of law are detailed and sufficient in light of the circumstances, evidence and testimony are described, worksheet is consistent 2019-00367Watson 11/14/19This recommendation is not consistent with legal requirements. If the petitioner desired to have the petition heard in their absence, then the hearing should proceed, even if only minimally. Special Magistrate should still reflect that PAO established/retained the presumption of correctness (by following the criteria set forth in FS 194.301 - should be reflected in some detail in the rec) and should reflect that due to petitioner failing to submit any evidence that petitioner failed to overcome the PAO's presumption of correctness. Additionally, the last sentence of the Conclusions of Law is inappropriate, as that language is reserved for true no-show hearings, not situations where the petitioner requested to hold the hearing in their absence. In this scenario, Special Magistrate would simply recommend that relief be denied due to petitioner failing to overcome the PAO's presumption of correctness. 12/3/19This recommendation is not consistent with legal requirements. If the petitioner desired to have the petition heard in their absence, then the hearing should proceed, even if only minimally. Special Magistrate should still reflect that PAO established/retained the presumption of correctness (by following the criteria set forth in FS 194.301 - should be reflected in some detail in the rec) and should reflect that due to petitioner failing to submit any evidence that petitioner failed to overcome the PAO's presumption of correctness. Additionally, the last sentence of the Conclusions of Law is inappropriate, as that language is reserved for true no-show hearings, not situations where the petitioner requested to hold the hearing in their absence. In this scenario, Special Magistrate would simply recommend that relief be denied due to petitioner failing to overcome the PAO's presumption of correctness. 12/5/19Findings of fact and conclusions of law are detailed and sufficient in light of the circumstances, evidence and testimony are described, worksheet is consistent
Collier County VAB Recommended Decision Reviews - 20192019-00370Watson 12/30/19Findings of fact and conclusions of law are detailed and sufficient, evidence and testimony are described, SM utilized & stated evidence tests, worksheet is consistentN/A N/A N/A N/A2019-00371Watson 12/30/19Findings of fact and conclusions of law are detailed and sufficient, evidence and testimony are described, SM utilized & stated evidence tests, worksheet is consistentN/A N/A N/A N/A2019-00372Watson 12/30/19Findings of fact and conclusions of law are detailed and sufficient, evidence and testimony are described, SM utilized & stated evidence tests, worksheet is consistentN/A N/A N/A N/A2019-00373Watson 12/30/19Findings of fact and conclusions of law are detailed and sufficient, evidence and testimony are described, SM utilized & stated evidence tests, worksheet is not consistent - Axia value shows 9,258,536, SM states PAO supported value is 10,107,956 (2nd line of PAO testimony/evidence) - please reconcile1/6/20Findings of fact and conclusions of law are detailed and sufficient, evidence and testimony are described, SM utilized & stated evidence tests, worksheet is consistent - value concern is clarifiedN/A N/A2019-00374Watson 12/30/19Findings of fact and conclusions of law are detailed and sufficient, evidence and testimony are described, SM utilized & stated evidence tests, worksheet is not consistent - Axia value shows 849,420, SM states PAO supported value is 10,107,956 (2nd line of PAO testimony/evidence), also, address is wrong in FOF text - please review this rec and fix all errors, it appears that SM is copying and pasting from other sheets, but not reconciling information 1/6/20Findings of fact and conclusions of law are detailed and sufficient, evidence and testimony are described, SM utilized & stated evidence tests, worksheet is consistent - value and address concerns are clarifiedN/A N/A2019-00377Watson 11/29/19Findings of fact and conclusions of law are sufficient and are consistent with F.A.C. 12D-9.021 re: no showsN/A N/A N/A N/A2019-00381Watson 12/17/19Findings of fact and conclusions of law are detailed and sufficient, evidence and testimony are described, SM utilized & stated evidence tests, worksheet is consistentN/A N/A N/A N/A2019-00382Watson 12/3/19Findings of fact and conclusions of law are sufficient and are consistent with F.A.C. 12D-9.021 re: no showsN/A N/A N/A N/A
Collier County VAB Recommended Decision Reviews - 20192019-00394Watson 12/20/19Findings of fact and conclusions of law are detailed and sufficient, evidence and testimony are described, SM utilized & stated evidence tests, worksheet is consistentN/A N/A N/A N/A2019-00395Watson 12/30/19Findings of fact and conclusions of law are detailed and sufficient, evidence and testimony are described, SM utilized & stated evidence tests, worksheet is consistentN/A N/A N/A N/A2019-00397Dube 11/29/19Findings of fact and conclusions of law are detailed and sufficient, evidence and testimony are described, SM utilized & stated evidence tests, worksheet is consistentN/A N/A N/A N/A2019-00398Dube 11/29/19Findings of fact and conclusions of law are detailed and sufficient, evidence and testimony are described, SM utilized & stated evidence tests, worksheet is consistentN/A N/A N/A N/A2019-00399Watson 11/19/19This recommendation is not consistent with legal requirements. If the petitioner failed to exchange evidence, then the hearing should proceed, even if only minimally. Special Magistrate should still reflect that PAO established/retained the presumption of correctness (by following the criteria set forth in FS 194.301 - should be reflected in some detail in the rec) and should reflect that due to petitioner failing to submit any evidence that petitioner failed to overcome the PAO's presumption of correctness. Additionally, the last sentence of the Conclusions of Law is inappropriate, as that language is reserved for true no-show hearings, not situations where the petitioner was present at the hearing. In this scenario, Special Magistrate would simply recommend that relief be denied due to petitioner failing to overcome the PAO's presumption of correctness. 11/21/19This recommendation is not consistent with legal requirements. If the petitioner failed to exchange evidence, then the hearing should proceed, even if only minimally. Special Magistrate should still reflect that PAO established/retained the presumption of correctness (by following the criteria set forth in FS 194.301 - should be reflected in some detail in the rec) and should reflect that due to petitioner failing to submit any evidence that petitioner failed to overcome the PAO's presumption of correctness. Additionally, the last sentence of the Conclusions of Law is inappropriate, as that language is reserved for true no-show hearings, not situations where the petitioner was present at the hearing. In this scenario, Special Magistrate would simply recommend that relief be denied due to petitioner failing to overcome the PAO's presumption of correctness. 12/4/19Findings of fact and conclusions of law are detailed and sufficient in light of the circumstances, evidence and testimony are described, worksheet is consistent
Collier County VAB Recommended Decision Reviews - 20192019-00402Watson 11/19/19This recommendation is not consistent with legal requirements. If the petitioner failed to exchange evidence, then the hearing should proceed, even if only minimally. Special Magistrate should still reflect that PAO established/retained the presumption of correctness (by following the criteria set forth in FS 194.301 - should be reflected in some detail in the rec) and should reflect that due to petitioner failing to submit any evidence that petitioner failed to overcome the PAO's presumption of correctness. Additionally, the last sentence of the Conclusions of Law is inappropriate, as that language is reserved for true no-show hearings, not situations where the petitioner was present at the hearing. In this scenario, Special Magistrate would simply recommend that relief be denied due to petitioner failing to overcome the PAO's presumption of correctness. 11/21/19Requested corrections have not been made - please review the following: This recommendation is not consistent with legal requirements. If the petitioner failed to exchange evidence, then the hearing should proceed, even if only minimally. Special Magistrate should still reflect that PAO established/retained the presumption of correctness (by following the criteria set forth in FS 194.301 - should be reflected in some detail in the rec) and should reflect that due to petitioner failing to submit any evidence that petitioner failed to overcome the PAO's presumption of correctness. Additionally, the last sentence of the Conclusions of Law is inappropriate, as that language is reserved for true no-show hearings, not situations where the petitioner was present at the hearing. In this scenario, Special Magistrate would simply recommend that relief be denied due to petitioner failing to overcome the PAO's presumption of correctness12/4/19Findings of fact and conclusions of law are detailed and sufficient in light of the circumstances, evidence and testimony are described, worksheet is consistent 2019-00403Watson 11/19/19This recommendation is not consistent with legal requirements. If the petitioner failed to exchange evidence, then the hearing should proceed, even if only minimally. Special Magistrate should still reflect that PAO established/retained the presumption of correctness (by following the criteria set forth in FS 194.301 - should be reflected in some detail in the rec) and should reflect that due to petitioner failing to submit any evidence that petitioner failed to overcome the PAO's presumption of correctness. Additionally, the last sentence of the Conclusions of Law is inappropriate, as that language is reserved for true no-show hearings, not situations where the petitioner was present at the hearing. In this scenario, Special Magistrate would simply recommend that relief be denied due to petitioner failing to overcome the PAO's presumption of correctness. 11/21/19Requested corrections have not been made - please review the following: This recommendation is not consistent with legal requirements. If the petitioner failed to exchange evidence, then the hearing should proceed, even if only minimally. Special Magistrate should still reflect that PAO established/retained the presumption of correctness (by following the criteria set forth in FS 194.301 - should be reflected in some detail in the rec) and should reflect that due to petitioner failing to submit any evidence that petitioner failed to overcome the PAO's presumption of correctness. Additionally, the last sentence of the Conclusions of Law is inappropriate, as that language is reserved for true no-show hearings, not situations where the petitioner was present at the hearing. In this scenario, Special Magistrate would simply recommend that relief be denied due to petitioner failing to overcome the PAO's presumption of correctness12/4/19Findings of fact and conclusions of law are detailed and sufficient in light of the circumstances, evidence and testimony are described, worksheet is consistent
Collier County VAB Recommended Decision Reviews - 20192019-00404Watson 11/19/19This recommendation is not consistent with legal requirements. If the petitioner failed to exchange evidence, then the hearing should proceed, even if only minimally. Special Magistrate should still reflect that PAO established/retained the presumption of correctness (by following the criteria set forth in FS 194.301 - should be reflected in some detail in the rec) and should reflect that due to petitioner failing to submit any evidence that petitioner failed to overcome the PAO's presumption of correctness. Additionally, the last sentence of the Conclusions of Law is inappropriate, as that language is reserved for true no-show hearings, not situations where the petitioner was present at the hearing. In this scenario, Special Magistrate would simply recommend that relief be denied due to petitioner failing to overcome the PAO's presumption of correctness. 11/21/19Requested corrections have not been made - please review the following: This recommendation is not consistent with legal requirements. If the petitioner failed to exchange evidence, then the hearing should proceed, even if only minimally. Special Magistrate should still reflect that PAO established/retained the presumption of correctness (by following the criteria set forth in FS 194.301 - should be reflected in some detail in the rec) and should reflect that due to petitioner failing to submit any evidence that petitioner failed to overcome the PAO's presumption of correctness. Additionally, the last sentence of the Conclusions of Law is inappropriate, as that language is reserved for true no-show hearings, not situations where the petitioner was present at the hearing. In this scenario, Special Magistrate would simply recommend that relief be denied due to petitioner failing to overcome the PAO's presumption of correctness12/4/19Findings of fact and conclusions of law are detailed and sufficient in light of the circumstances, evidence and testimony are described, worksheet is consistent 2019-00405Watson 11/19/19This recommendation is not consistent with legal requirements. If the petitioner failed to exchange evidence, then the hearing should proceed, even if only minimally. Special Magistrate should still reflect that PAO established/retained the presumption of correctness (by following the criteria set forth in FS 194.301 - should be reflected in some detail in the rec) and should reflect that due to petitioner failing to submit any evidence that petitioner failed to overcome the PAO's presumption of correctness. Additionally, the last sentence of the Conclusions of Law is inappropriate, as that language is reserved for true no-show hearings, not situations where the petitioner was present at the hearing. In this scenario, Special Magistrate would simply recommend that relief be denied due to petitioner failing to overcome the PAO's presumption of correctness. 11/21/19Requested corrections have not been made - please review the following: This recommendation is not consistent with legal requirements. If the petitioner failed to exchange evidence, then the hearing should proceed, even if only minimally. Special Magistrate should still reflect that PAO established/retained the presumption of correctness (by following the criteria set forth in FS 194.301 - should be reflected in some detail in the rec) and should reflect that due to petitioner failing to submit any evidence that petitioner failed to overcome the PAO's presumption of correctness. Additionally, the last sentence of the Conclusions of Law is inappropriate, as that language is reserved for true no-show hearings, not situations where the petitioner was present at the hearing. In this scenario, Special Magistrate would simply recommend that relief be denied due to petitioner failing to overcome the PAO's presumption of correctness12/4/19Findings of fact and conclusions of law are detailed and sufficient in light of the circumstances, evidence and testimony are described, worksheet is consistent
Collier County VAB Recommended Decision Reviews - 20192019-00406Watson 11/19/19This recommendation is not consistent with legal requirements. If the petitioner failed to exchange evidence, then the hearing should proceed, even if only minimally. Special Magistrate should still reflect that PAO established/retained the presumption of correctness (by following the criteria set forth in FS 194.301 - should be reflected in some detail in the rec) and should reflect that due to petitioner failing to submit any evidence that petitioner failed to overcome the PAO's presumption of correctness. Additionally, the last sentence of the Conclusions of Law is inappropriate, as that language is reserved for true no-show hearings, not situations where the petitioner was present at the hearing. In this scenario, Special Magistrate would simply recommend that relief be denied due to petitioner failing to overcome the PAO's presumption of correctness. 11/21/19Requested corrections have not been made - please review the following: This recommendation is not consistent with legal requirements. If the petitioner failed to exchange evidence, then the hearing should proceed, even if only minimally. Special Magistrate should still reflect that PAO established/retained the presumption of correctness (by following the criteria set forth in FS 194.301 - should be reflected in some detail in the rec) and should reflect that due to petitioner failing to submit any evidence that petitioner failed to overcome the PAO's presumption of correctness. Additionally, the last sentence of the Conclusions of Law is inappropriate, as that language is reserved for true no-show hearings, not situations where the petitioner was present at the hearing. In this scenario, Special Magistrate would simply recommend that relief be denied due to petitioner failing to overcome the PAO's presumption of correctness12/4/19Findings of fact and conclusions of law are detailed and sufficient in light of the circumstances, evidence and testimony are described, worksheet is consistent 2019-00407Watson 11/19/19This recommendation is not consistent with legal requirements. If the petitioner failed to exchange evidence, then the hearing should proceed, even if only minimally. Special Magistrate should still reflect that PAO established/retained the presumption of correctness (by following the criteria set forth in FS 194.301 - should be reflected in some detail in the rec) and should reflect that due to petitioner failing to submit any evidence that petitioner failed to overcome the PAO's presumption of correctness. Additionally, the last sentence of the Conclusions of Law is inappropriate, as that language is reserved for true no-show hearings, not situations where the petitioner was present at the hearing. In this scenario, Special Magistrate would simply recommend that relief be denied due to petitioner failing to overcome the PAO's presumption of correctness. 11/21/19Requested corrections have not been made - please review the following: This recommendation is not consistent with legal requirements. If the petitioner failed to exchange evidence, then the hearing should proceed, even if only minimally. Special Magistrate should still reflect that PAO established/retained the presumption of correctness (by following the criteria set forth in FS 194.301 - should be reflected in some detail in the rec) and should reflect that due to petitioner failing to submit any evidence that petitioner failed to overcome the PAO's presumption of correctness. Additionally, the last sentence of the Conclusions of Law is inappropriate, as that language is reserved for true no-show hearings, not situations where the petitioner was present at the hearing. In this scenario, Special Magistrate would simply recommend that relief be denied due to petitioner failing to overcome the PAO's presumption of correctness12/4/19Findings of fact and conclusions of law are detailed and sufficient in light of the circumstances, evidence and testimony are described, worksheet is consistent
Collier County VAB Recommended Decision Reviews - 20192019-00410Watson 12/17/19Findings of fact and conclusions of law are detailed and sufficient, evidence and testimony are described, SM utilized & stated evidence tests, worksheet is consistentN/A N/A N/A N/A2019-00411Dube 11/29/19Findings of fact and conclusions of law are sufficient and are consistent with F.A.C. 12D-9.021 re: no showsN/A N/A N/A N/A2019-00412Dube 11/29/19Findings of fact and conclusions of law are sufficient and are consistent with F.A.C. 12D-9.021 re: no showsN/A N/A N/A N/A2019-00415Dube 11/15/19Findings of fact and conclusions of law are detailed and sufficient, evidence and testimony are described, SM utilized & stated evidence tests, worksheet is consistentN/A N/A N/A N/A2019-00416Dube 11/15/19Findings of fact and conclusions of law are detailed and sufficient, evidence and testimony are described, SM utilized & stated evidence tests, worksheet is consistentN/A N/A N/A N/A2019-00419Dube 11/15/19Findings of fact and conclusions of law are detailed and sufficient, evidence and testimony are described, SM utilized & stated evidence tests, worksheet is consistentN/A N/A N/A N/A2019-00420Dube 11/15/19Findings of fact and conclusions of law are detailed and sufficient, evidence and testimony are described, SM utilized & stated evidence tests, worksheet is consistentN/A N/A N/A N/A2019-00421Dube 11/15/19Findings of fact and conclusions of law are detailed and sufficient, evidence and testimony are described, SM utilized & stated evidence tests, worksheet is consistentN/A N/A N/A N/A2019-00431Watson 12/30/19Findings of fact and conclusions of law are detailed and sufficient, evidence and testimony are described, SM utilized & stated evidence tests, SM reflected PAO's change in value prior to hearing, worksheet is consistentN/A N/A N/A N/A2019-00436Watson 12/23/19Findings of fact and conclusions of law are detailed and sufficient, evidence and testimony are described, SM utilized & stated evidence tests, worksheet is consistentN/A N/A N/A N/A
Collier County VAB Recommended Decision Reviews - 20192019-00437Watson 12/23/19Findings of fact and conclusions of law are detailed and sufficient, evidence and testimony are described, SM utilized & stated evidence tests, worksheet is consistentN/A N/A N/A N/A2019-00438Watson 12/23/19Findings of fact and conclusions of law are detailed and sufficient, evidence and testimony are described, SM utilized & stated evidence tests, worksheet is consistentN/A N/A N/A N/A2019-00439Pelletier 12/4/19Findings of fact and conclusions of law are detailed and sufficient, evidence and testimony are described, SM utilized & stated evidence tests, worksheet is consistentN/A N/A N/A N/A2019-00425Dube 11/15/19Findings of fact and conclusions of law are detailed and sufficient, evidence and testimony are described, SM utilized & stated evidence tests, worksheet is consistentN/A N/A N/A N/A2019-00448Watson 11/6/19Findings of fact and conclusions of law are detailed and sufficient, evidence and testimony are described, while none are actually stated, it can be implied that SM applied evidence tests, worksheet is consistentN/A N/A N/A N/A2019-00459Watson 11/6/19Findings of fact and conclusions of law are detailed and sufficient, evidence and testimony are described, while none are actually stated, it can be implied that SM applied evidence tests, worksheet is consistentN/A N/A N/A N/A2019-00471Watson 11/6/19Findings of fact and conclusions of law are detailed and sufficient, evidence and testimony are described, while none are actually stated, it can be implied that SM applied evidence tests, worksheet is consistentN/A N/A N/A N/A2019-00476Watson 11/14/19Findings of fact and conclusions of law are detailed and sufficient, evidence and testimony are described, SM utilized & stated evidence tests, worksheet is consistentN/A N/A N/A N/A2019-00479Watson 11/6/19Findings of fact and conclusions of law are detailed and sufficient, evidence and testimony are described, while none are actually stated, SM certainly applied appropriate evidence tests, worksheet is consistentN/A N/A N/A N/A
Collier County VAB Recommended Decision Reviews - 20192019-00492Pelletier 12/4/19Findings of fact and conclusions of law are sufficient and are consistent with F.A.C. 12D-9.021 re: no shows12/6/19Findings of fact and conclusions of law are detailed and sufficient in light of the circumstances, evidence and testimony are not really described, no evidence tests applied/this may be consistent with the circumstances of this hearing, worksheet is consistent N/A N/A2019-00501Watson 1/6/20Findings of fact and conclusions of law are detailed and sufficient, evidence and testimony are described, SM utilized & stated evidence tests, worksheet is consistentN/A N/A N/A N/A2019-00502Watson 1/6/20Findings of fact and conclusions of law are detailed and sufficient, evidence and testimony are described, SM utilized & stated evidence tests, worksheet is consistentN/A N/A N/A N/A2019-00503Watson 1/6/20Findings of fact and conclusions of law are detailed and sufficient, evidence and testimony are described, SM utilized & stated evidence tests, worksheet is consistentN/A N/A N/A N/A2019-00504Watson 1/6/20Findings of fact and conclusions of law are detailed and sufficient, evidence and testimony are described, SM utilized & stated evidence tests, worksheet is consistentN/A N/A N/A N/A2019-00505Watson 1/6/20Findings of fact and conclusions of law are detailed and sufficient, evidence and testimony are described, SM utilized & stated evidence tests, worksheet is consistentN/A N/A N/A N/A2019-00508Watson 1/7/20Findings of fact and conclusions of law are detailed and sufficient, evidence and testimony are described, SM utilized & stated evidence tests, worksheet is consistentN/A N/A N/A N/A2019-00509Watson 1/6/20Findings of fact and conclusions of law are detailed and sufficient, evidence and testimony are described, SM utilized & stated evidence tests, worksheet is consistentN/A N/A N/A N/A2019-00510Watson 1/6/2020 & 1/7/2020Findings of fact and conclusions of law are detailed and sufficient, evidence and testimony are described, SM utilized & stated evidence tests, worksheet is consistent - address information between first sheet and 2nd paragraph of FOF are not the same - please reconcile1/8/20Findings of fact and conclusions of law are detailed and sufficient, evidence and testimony are described, SM utilized & stated evidence tests, worksheet is consistent - correction madeN/A N/A
Collier County VAB Recommended Decision Reviews - 20192019-00511Watson 1/6/20Findings of fact and conclusions of law are detailed and sufficient, evidence and testimony are described, SM utilized & stated evidence tests, worksheet is consistentN/A N/A N/A N/A2019-00512Watson 11/29/19This recommendation is not consistent with legal requirements. If the petitioner desired to have the petition heard in their absence, then the hearing should proceed, even if only minimally. Special Magistrate should still reflect that PAO established/retained the presumption of correctness (by following the criteria set forth in FS 194.301 - should be reflected in some detail in the rec) and should reflect that due to petitioner failing to submit any admissible evidence that petitioner failed to overcome the PAO's presumption of correctness. Additionally, the last sentence of the Conclusions of Law is inappropriate, as that language is reserved for true no-show hearings, not situations where the petitioner requested to hold the hearing in their absence. In this scenario, Special Magistrate would simply recommend that relief be denied due to petitioner failing to overcome the PAO's presumption of correctness. 12/4/19Findings of fact and conclusions of law are detailed and sufficient in light of the circumstances, SM stated and applied evidence tests, evidence and testimony are described, worksheet is consistent N/A N/A2019-00513Watson 1/6/20Findings of fact and conclusions of law are detailed and sufficient, evidence and testimony are described, SM utilized & stated evidence tests, worksheet is consistentN/A N/A N/A N/A2019-00514Watson 1/6/20Findings of fact and conclusions of law are detailed and sufficient, evidence and testimony are described, SM utilized & stated evidence tests, worksheet is consistentN/A N/A N/A N/A2019-00515Watson 1/6/20Findings of fact and conclusions of law are detailed and sufficient, evidence and testimony are described, SM utilized & stated evidence tests, worksheet is consistent - please reconcile PAO value between top sheet and 4th paragraph of FOF - 98,674 vs 98,764 - PS - your caution to petitioner regarding providing adequate evidence is WONDERFUL1/7/20Findings of fact and conclusions of law are detailed and sufficient, evidence and testimony are described, SM utilized & stated evidence tests, worksheet is consistent - correction madeN/A N/A
Collier County VAB Recommended Decision Reviews - 20192019-00516Watson 1/6/20Findings of fact and conclusions of law are detailed and sufficient, evidence and testimony are described, SM utilized & stated evidence tests, worksheet is consistentN/A N/A N/A N/A2019-00517Watson 1/6/20Findings of fact and conclusions of law are detailed and sufficient, evidence and testimony are described, SM utilized & stated evidence tests, worksheet is consistentN/A N/A N/A N/A2019-00518Watson 1/6/20Findings of fact and conclusions of law are detailed and sufficient, evidence and testimony are described, SM utilized & stated evidence tests, worksheet is consistentN/A N/A N/A N/A2019-00519Watson 1/6/20Findings of fact and conclusions of law are detailed and sufficient, evidence and testimony are described, SM utilized & stated evidence tests, worksheet is consistentN/A N/A N/A N/A2019-00523Watson 11/29/19This recommendation is not consistent with legal requirements. If the petitioner desired to have the petition heard in their absence, then the hearing should proceed, even if only minimally. Special Magistrate should still reflect that PAO established/retained the presumption of correctness (by following the criteria set forth in FS 194.301 - should be reflected in some detail in the rec) and should reflect that due to petitioner failing to submit any admissible evidence that petitioner failed to overcome the PAO's presumption of correctness. Additionally, the last sentence of the Conclusions of Law is inappropriate, as that language is reserved for true no-show hearings, not situations where the petitioner requested to hold the hearing in their absence. In this scenario, Special Magistrate would simply recommend that relief be denied due to petitioner failing to overcome the PAO's presumption of correctness. 12/4/19Findings of fact and conclusions of law are detailed and sufficient in light of the circumstances, SM stated and applied evidence tests, evidence and testimony are described, worksheet is consistent N/A N/A2019-00524Watson 1/6/20Findings of fact and conclusions of law are detailed and sufficient, evidence and testimony are described, SM utilized & stated evidence tests, worksheet is consistentN/A N/A N/A N/A2019-00525Watson 1/6/20Findings of fact and conclusions of law are detailed and sufficient, evidence and testimony are described, SM utilized & stated evidence tests, worksheet is consistentN/A N/A N/A N/A
Collier County VAB Recommended Decision Reviews - 20192019-00526Watson 1/6/20Findings of fact and conclusions of law are detailed and sufficient, evidence and testimony are described, SM utilized & stated evidence tests, worksheet is consistentN/A N/A N/A N/A2019-00527Watson 1/6/20Findings of fact and conclusions of law are detailed and sufficient, evidence and testimony are described, SM utilized & stated evidence tests, worksheet is consistentN/A N/A N/A N/A2019-00528Watson 1/6/20Findings of fact and conclusions of law are detailed and sufficient, evidence and testimony are described, SM utilized & stated evidence tests, worksheet is consistentN/A N/A N/A N/A2019-00529Watson 1/6/20Findings of fact and conclusions of law are detailed and sufficient, evidence and testimony are described, SM utilized & stated evidence tests, worksheet is consistentN/A N/A N/A N/A2019-00530Watson 1/6/20Findings of fact and conclusions of law are detailed and sufficient, evidence and testimony are described, SM utilized & stated evidence tests, worksheet is consistentN/A N/A N/A N/A2019-00531Watson 1/6/20Findings of fact and conclusions of law are detailed and sufficient, evidence and testimony are described, SM utilized & stated evidence tests, worksheet is consistentN/A N/A N/A N/A2019-00533Pelletier 12/4/19Findings of fact and conclusions of law are sufficient and are consistent with F.A.C. 12D-9.021 re: no showsN/A N/A N/A N/A2019-00536Pelletier 12/4/19Findings of fact and conclusions of law are sufficient and are consistent with F.A.C. 12D-9.021 re: no showsN/A N/A N/A N/A2019-00540Watson 12/20/19Findings of fact and conclusions of law are detailed and sufficient, evidence and testimony are described, SM utilized & stated evidence tests, worksheet is consistentN/A N/A N/A N/A
Collier County VAB Recommended Decision Reviews - 20192019-00542Watson 12/3/19This recommendation is not consistent with legal requirements. If the petitioner desired to have the petition heard in their absence, then the hearing should proceed, even if only minimally. Special Magistrate should still reflect that PAO established/retained the presumption of correctness (by following the criteria set forth in FS 194.301 - should be reflected in some detail in the rec) and should reflect that due to petitioner failing to submit any admissible evidence that petitioner failed to overcome the PAO's presumption of correctness. Additionally, the last sentence of the Conclusions of Law is inappropriate, as that language is reserved for true no-show hearings, not situations where the petitioner requested to hold the hearing in their absence. In this scenario, Special Magistrate would simply recommend that relief be denied due to petitioner failing to overcome the PAO's presumption of correctness. 12/5/19Findings of fact and conclusions of law are detailed and sufficient in light of the circumstances, evidence and testimony are described, worksheet is consistent N/A N/A2019-00543Watson 12/3/19This recommendation is not consistent with legal requirements. If the petitioner desired to have the petition heard in their absence, then the hearing should proceed, even if only minimally. Special Magistrate should still reflect that PAO established/retained the presumption of correctness (by following the criteria set forth in FS 194.301 - should be reflected in some detail in the rec) and should reflect that due to petitioner failing to submit any admissible evidence that petitioner failed to overcome the PAO's presumption of correctness. Additionally, the last sentence of the Conclusions of Law is inappropriate, as that language is reserved for true no-show hearings, not situations where the petitioner requested to hold the hearing in their absence. In this scenario, Special Magistrate would simply recommend that relief be denied due to petitioner failing to overcome the PAO's presumption of correctness. 12/5/19Findings of fact and conclusions of law are detailed and sufficient in light of the circumstances, evidence and testimony are described, worksheet is consistent N/A N/A2019-00545Watson 12/30/19Findings of fact and conclusions of law are detailed and sufficient, evidence and testimony are described, SM utilized & stated evidence tests, worksheet is consistentN/A N/A N/A N/A
Collier County VAB Recommended Decision Reviews - 20192019-00547 Dube 11/6/19Findings of fact and conclusions of law are detailed and sufficient, evidence and testimony are described, SM utilized & stated evidence tests, worksheet is consistentN/A N/A N/A N/A2019-00548Dube 11/6/19Findings of fact and conclusions of law are detailed and sufficient, evidence and testimony are described, SM utilized & stated evidence tests, worksheet is consistentN/A N/A N/A N/A2019-00549Dube 11/6/19Findings of fact and conclusions of law are detailed and sufficient, evidence and testimony are described, SM utilized & stated evidence tests, worksheet is consistentN/A N/A N/A N/A2019-00551Dube 11/14/19Findings of fact and conclusions of law are detailed and sufficient, evidence and testimony are described, SM utilized & stated evidence tests, worksheet is consistentN/A N/A N/A N/A2019-00560Chadwell 11/29/19Findings of fact and conclusions of law are detailed and sufficient, evidence and testimony are described, evidence is annotated, SM included information with regards to SM's review of the PAO denial letter as required by F.A.C. 12D-9.027(4)(a), SM utilized & stated evidence tests, worksheet is consistent 1/27/20Findings of fact and conclusions of law are detailed and sufficient, evidence and testimony are described, evidence is annotated, SM included information with regards to SM's review of the PAO denial letter as required by F.A.C. 12D-9.027(4)(a), SM utilized & stated evidence tests, worksheet is consistent - VAB Counsel approved this rec with value correction on 1/27/20N/A N/A2019-00570Dube 10/25/19Findings of fact and conclusions of law are sufficient, minimal PAO evidence and testimony are described, worksheet is not consistent - SM utilized language in conclusions of law which are reserved for instances where the petitioner fails to appear at the hearing, the recommendation states that petitioner appeared at the hearing, therefore, the final sentence in the conclusions of law should be removed and replaced with a statement that recomends that the petition be denied11/7/19Findings of fact and conclusions of law are sufficient, minimal PAO evidence and testimony were provided at the hearing but SM described evidence and testimony adequately, worksheet is consistentN/A N/A
Collier County VAB Recommended Decision Reviews - 20192019-00572Dube 10/25/19Findings of fact and conclusions of law are sufficient, minimal PAO evidence and testimony are described, worksheet is not consistent - SM utilized language in conclusions of law which are reserved for instances where the petitioner fails to appear at the hearing, the recommendation states that petitioner appeared at the hearing, therefore, the final sentence in the conclusions of law should be removed and replaced with a statement that recomends that the petition be denied11/7/19Findings of fact and conclusions of law are sufficient, minimal PAO evidence and testimony were provided at the hearing but SM described evidence and testimony adequately, worksheet is consistentN/A N/A2019-00599Pelletier 12/4/19Findings of fact and conclusions of law are detailed and sufficient, evidence and testimony are described, SM utilized & stated evidence tests, worksheet is consistent12/5/19Findings of fact and conclusions of law are detailed and sufficient, evidence and testimony are described, SM utilized & stated evidence tests, worksheet is consistentN/A N/A2019-00600Watson 12/30/19Findings of fact and conclusions of law are detailed and sufficient, evidence and testimony are described, SM utilized & stated evidence tests, SM reflected PAO's change in value prior to hearing, worksheet is consistentN/A N/A N/A N/A2019-00607Dube 11/29/19Findings of fact and conclusions of law are sufficient and are consistent with F.A.C. 12D-9.021 re: no showsN/A N/A N/A N/A2019-00633Pelletier 11/19/19Findings of fact and conclusions of law are sufficient and are consistent with F.A.C. 12D-9.021 re: no showsN/A N/A N/A N/A2019-00634Pelletier 11/19/19Findings of fact and conclusions of law are sufficient and are consistent with F.A.C. 12D-9.021 re: no showsN/A N/A N/A N/A2019-00635Watson 11/19/19Findings of fact and conclusions of law are sufficient and are consistent with F.A.C. 12D-9.021 re: no showsN/A N/A N/A N/A2019-00636Watson 11/19/19Findings of fact and conclusions of law are sufficient and are consistent with F.A.C. 12D-9.021 re: no showsN/A N/A N/A N/A2019-00637Dube 11/5/19Findings of fact and conclusions of law are sufficient and are consistent with F.A.C. 12D-9.021 re: no showsN/A N/A N/A N/A2019-00643Dube 11/29/19Findings of fact and conclusions of law are sufficient and are consistent with F.A.C. 12D-9.021 re: no showsN/A N/A N/A N/A
Collier County VAB Recommended Decision Reviews - 20192019-00652Watson 12/20/19Findings of fact and conclusions of law are detailed and sufficient, evidence and testimony are described, SM utilized & stated evidence tests, worksheet is consistent - one typo to correct: last sentence in FOF - "…presumption of correctness established by the PET..." should be "…presumption of correctness established by the PAO..."12/23/19Findings of fact and conclusions of law are detailed and sufficient, evidence and testimony are described, SM utilized & stated evidence tests, worksheet is consistent - correction madeN/A N/A2019-00655Watson 11/19/19Findings of fact and conclusions of law are sufficient and are consistent with F.A.C. 12D-9.021 re: no showsN/A N/A N/A N/A2019-00657Watson 12/30/19Findings of fact and conclusions of law are detailed and sufficient, evidence and testimony are described, SM utilized & stated evidence tests, worksheet is consistentN/A N/A N/A N/A2019-00681Chadwell 11/29/19Findings of fact and conclusions of law are detailed and sufficient, evidence and testimony are described, evidence is annotated, SM utilized & stated evidence tests, worksheet is consistent N/A N/A N/A N/A2019-00683Dube 11/4/19Findings of fact and conclusions of law are detailed and sufficient, evidence and testimony are described, SM utilized & stated evidence tests, worksheet is consistentN/A N/A N/A N/A
Collier County VAB Recommended Decision Reviews - 20192019-00688Watson 12/3/19This recommendation is not consistent with legal requirements. If the petitioner desired to have the petition heard in their absence, then the hearing should proceed, even if only minimally. Special Magistrate should still reflect that PAO established/retained the presumption of correctness (by following the criteria set forth in FS 194.301 - should be reflected in some detail in the rec) and should reflect that due to petitioner failing to submit any admissible evidence that petitioner failed to overcome the PAO's presumption of correctness. Additionally, the last sentence of the Conclusions of Law is inappropriate, as that language is reserved for true no-show hearings, not situations where the petitioner requested to hold the hearing in their absence. In this scenario, Special Magistrate would simply recommend that relief be denied due to petitioner failing to overcome the PAO's presumption of correctness. 12/5/19Findings of fact and conclusions of law are detailed and sufficient in light of the circumstances, evidence and testimony are described, worksheet is consistent N/A N/A2019-00690Watson 12/20/19Findings of fact and conclusions of law are detailed and sufficient, evidence and testimony are described, SM utilized & stated evidence tests, worksheet is consistentN/A N/A N/A N/A2019-00691Watson 12/20/19Findings of fact and conclusions of law are detailed and sufficient, evidence and testimony are described, SM utilized & stated evidence tests, worksheet is consistentN/A N/A N/A N/A2019-00692Dube 11/14/19Findings of fact and conclusions of law are sufficient and are consistent with F.A.C. 12D-9.021 re: no showsN/A N/A N/A N/A2019-00693Dube 11/14/19Findings of fact and conclusions of law are sufficient and are consistent with F.A.C. 12D-9.021 re: no showsN/A N/A N/A N/A2019-00703Watson 12/3/19Findings of fact and conclusions of law are detailed and sufficient, evidence and testimony are described, SM utilized & stated evidence tests, worksheet is consistent - separate atty note: SM language utilized to describe appraisal utilized in this hearing could be softened in the futureN/A N/A N/A N/A
Collier County VAB Recommended Decision Reviews - 20192019-00704Watson 12/4/19Findings of fact and conclusions of law are detailed and sufficient, evidence and testimony are described, SM utilized & stated evidence tests, worksheet is consistent1/27/20Findings of fact and conclusions of law are detailed and sufficient, evidence and testimony are described, SM utilized & stated evidence tests, worksheet is consistent - VAB Counsel approved this rec with value correction on 1/27/20N/A N/A2019-00705Watson 12/4/19Findings of fact and conclusions of law are detailed and sufficient, evidence and testimony are described, SM utilized & stated evidence tests, worksheet is consistent - Atty note: this rec was interesting and SM mentioned previous VAB action and explained that each year stands on its ownN/A N/A N/A N/A