The URL can be used to link to this page

VAB Agenda 02-10-2020 Complete (w-o SM Recs)Value Adjust1nent Board February 10, 2020 7 , .-1_, COLLIER COUNTY VALUE ADJUSTMENT BOARD MEETING AGENDA FEBRUARY 10, 2020@ 9:00 am Board of County Commission Chambers Collier County Government Complex 3299 Tamiami Trail East, 3rd Floor Naples, FL 34112 V AB Members and Alternates: Andy Solis , V AB Chairman (BCC, District 2) Burt Saunders, V AB Vice-Chairman (BCC, District 3) Erick Carter (Collier County School Board, District 4) Ron Kezeske (Business Citizen Member) Rebecca Earney (Homestead Citizen Member) Jill Rosenfeld (Alternate Homestead Citizen Member) -absent V AB Legal Counsel, Holly E. Cosby 1. Pledge of Allegiance, Affidavit of Publication, Introductions and Quorum Requirements (per Chapter 194.015, F.S.) 2. Agenda and Minutes A. Approval of today's agenda (motion needed) B. Approval/Acceptance of Minutes from July 30 , 2019 VAB Organizational Meeting (motion needed 3. General Business Discussion A. Updates from the Department of Revenue and/or the Current Session of the Florida Legislature affecting V AB (informational) 1) Department of Revenue -Property Tax Oversight Page 1 February 10, 2020 (a) PTO Bulletin 19-01 regarding: Classified Use Assessment Under Section 193.461, F.S. (dated 3/21/2019) (b) PTO Bulletin 19-02 regarding: Assessment of agricultural equipment unable to be used for at least 60 days due to the effects of Hurricane Michael (dated 6/21/2019) (c) PTO Bulletin 19-03 regarding: Agency personnel information exemptions from inspection or copying of public records (dated 7/01/2019) 2) Florida Legislative Session (2020) Proposed Bills (informational) (a) HB 371 / CS-SB 148 "Limitations on Homestead Assessments" • HJR 369 "Limitation on Homestead Assessments" (Linked) • SJR 146 "Homestead Property Tax Assessments/Increased Portability Period" (Compare) (b) HB 7 I SB 1340 "Legal Notices" (c) HB 879 I SB 1074 "Surviving Spouse Ad Valorem Tax Reduction" • HJR 877 "Ad Valorem Tax Discount for Spouses of Certain Deceased Veterans Who Had Permanent, Combat-Related Disabilities" (Linked) • HB 881 / SB 1078 "Special Election" (Compare) • SJR 1076 "Surviving Spouse Ad Valorem Tax Reduction (Compare) ( d) SB 296 (no related bills) "Property Assessment Administration" B. Value Adjustment Board 2019 Compliance Checklist for Collier County C. Correspondence from V AB Participants 1) Bruce Hoffman (Good Cause Late Petition 2019-00712) 2) George Hermanson (Good Cause Late Petition 2019-00710) Page 2 February 10, 2020 3) J. Christopher Woolsey (Good Cause Late Petition 2019-00708) 4. Public Comment 5. V AB Members or Staff Comment 6. Adoption of Special Magistrates' Recommendations for 2019 V AB (205 Petitions went to hearing) (motion needed) • Homestead Exemption Petitions • Portability Transfer Petitions • Not Substantially Complete Petition • Tax Petitions: Residential and Commercial 7. Adoption of Certification of the Value Adjustment Board -Tangible Personal Property (DR-488 TPP) motion needed) 8. Adoption of Certification of the Value Adjustment Board -Real Property (DR-488 RP) (motion needed) 9. Adoption of Tax Impact of the Value Adjustment Board (DR-529) motion needed) 10. Discussion/Motion to permit V AB Counsel to review V AB website to ensure compliance and consistency (motion needed) 11. Discussion/Motion for staff direction on the renewal of the professional services contract(s): V AB Legal Counsel and V AB Special Magistrates (motion needed) 12. Set date for 2020 V AB Organizational Meeting: Monday, July 27, 2020 at 2:00 pm or Friday, July 31, 2020 at 9 am (proposed & room reserved) motion needed 13. Adjourn Page 3 February 10, 2020 ITEM 1 Pledge of Allegiance, Introductions, Affidavit of Publication & Quorum Requirements 02/10/2020 Item 1 EXECUTIVE SUMMARY Per Florida Statute (F.S.), Chapter 194.015, "There is hereby created a value adjustment board for each county, which shall consist of two members of the governing body of the county as elected from the membership of the board of said governing body, one of whom shall be elected chairperson ... " and notice requirements have been met per F.S. 286.011. OBJECTIVE: That a quorum of the Value Adjustment Board (VAB) be established and that reasonable notice of the public meeting has been made. CONS ID ERA TIO NS: Per Florida Statute , Chapter 194.015 , "There is hereby created a value adjustment board for each county , which shall consist of two members of the governing body of the county as elected from the membership of the board of said governing body , one of whom shall be elected chairperson , and one member of the school board as elected from the membership of the school board , and two citizen members , one of whom shall be appointed by the governing body of the county and must own homestead property within the county and one of whom must be appointed by the school board and must own a business occupying commercial space located within the school district. A citizen member may not be a member or an employee of any taxing authority , and may not be a person who represents property owners in any administrative or judicial review of property taxes. The members of the board may be temporarily replaced by other members of the respective boards on appointment by their respective chairpersons. Any three members shall constitute a quorum of the board , except that each quorum must include at least one member of said governing board , at least one member of the school board , and at least one citizen member and no meeting of the board shall take place unless a quorum is present." ... "The board shall appoint private counsel who has practiced law for over 5 years and who shall recei ve such compensation as may be established by the board. The private counsel may not represent the property appraiser , the tax collector, any taxing authority, or any property owner in any administrative or judicial review of property taxes. No meeting of the board shall take place unless counsel to the board is present." In meeting the requirements of a public meeting for the Value Adjustment Board, Florida Statute 286.011 states , "Public meetings and records ; public inspection ; criminal and civil penalties.- ( l) All meetings of any board or commission of any state agency or authority or of any agency or authority of any county , municipal corporation, or political subdivision , except as otherwise provided in the Constitution , including meetings with or attended by any person elected to such board or commission , but who has not yet taken office , at which official acts are to be taken are declared to be public meetings open to the public at all times , and no resolution , rule , or formal action shall be considered binding except as taken or made at such meeting. The board or commission must provide reasonable notice of all such meetings." Notice of this meeting of the Value Adjustment Board has been posted to the Clerk to the Value Adjustment Board 's website (www.collierclerk.com), on the homepage under Announcements, Page 1 of 2 02/10/2020 Item 1 and on the V AB webpage. In addition , the notice has been provided to Collier County's Communications and Customer Relations ' Department for mass dissemination to the government facilities and other interested parties . The publishing of the legal notice in the newspaper of general circulation, Naples News, took place on Monday , January 27, 2020 (affidavit of publication attached). RECOMMENDATION: To establish and maintain a quorum of the Value Adjustment Board (VAB) per Chapter 194.015 F .S. for this meeting of the VAB and that reasonable notice has been provided to the genera l public . Attachments: • Contact Information -2019 V AB • Florida Statute Chapter 194 • Florida Statute Chapter 286 • Affidavit of Publication -NON Ad #0004002552 (Pub li shed: 01 /27/2020) Page 2 of 2 Legal Counsel BCC Reps Alternates Staff Collier County School Board Alternates Staff Citizen Members VAB Special Maf(istrates Clerk t o th e VAB Di rector Property Annraiser Director Director Director Di rector Director Director Director Collier County 2019-2020 VAB Contact Informatio n (0//2712020) Attorney Holly E . Cosby, 239-93 1-0006 holly @ cosbylaw.com Esq Commissioner (District 2) Andrew Solis , Esq 239-252-8602 andy .so I is (a),col l iercountyfl .gov Commissioner (District 3) Burt Saunders, Esq 239-252-8603 burt.saunders(a),col l iercountytl.gov Commissioner (Di strict 5) William McDaniel 239-252-8605 bill .mcdaniel (a)colliercountytl.gov Commissioner (District 4) Penny Taylor 239-252-8604 penny .taylor(a),co 11 iercountytl .gov Commissioner (District I) Donna Fiala 239-252-8601 donna . fiala (a),col I iercountyfl .gov Executive Coordinator -An g ela Goodner 239-252-8602 angela.goodner@ col I iercou ntyfl .gov Commissioner Solis Executive Coordinator -Dave Lykins 239-252-8603 dave .lykins @ colliercountyfl .gov Commissioner Saunders School Board Member Erick Carter 239-377-0485 cartee l @ collierschools .com (District 4) School Board Member Jory West berry 239-377-0489 westbejo@ collierschools.com (District I) School Board Member Stephanie Lucarelli 239-377-0485 lucars @ collierschools.com (District 2) School Board Member Jen Mitchell 239-377-0491 mitchj3 @ collierschools.com (District 3) School Board Member Ro y Terry 239-377-0485 terryro@ collierschools.com (District 5) Director of Community Lisa Morse 239-3 77-0219 morsel l @ collierschoo ls.com Engagement Homestead Rebecca Earney 608-633 -5915 raearney @ gmail .com Alternate Homestead Jill Rosenfeld 20 1-540-9844 j ii lfrosenfeld@ e.mail.com Business Ron Kezeske 239-963-5063 ronkezeske (a),gmail .com Attorney Special Ellen Chadwell 239-249-3 560 el len @ chadwel llaw .com Magistrate Commercial/Res. Lorraine Dube 239-566-8848 dube5757 @yahoo.com Appraiser Sp. Magistrate 239-293-5768 Commercial /Res . Scott Watson 954-776-993 8 ccg25 @ bellsouth .net Appraiser Sp . Magistrate Tangible Personal Mark Pelletier 561-313-1067 sflval @ bellsouth.net Property/Res . Appraiser Special Magistrate Clerk Crystal Kinzel 239-252-6299 crystal. kinze l(a),co II ierclerk.com BMR/VAB Trish Morgan 239-252-8399 patric ia .morgan @ col I ierclerk. com Property Appraiser Abe Skinner 239-252-8255 ask in ner@ col I ierappraiser. com Real Property -Jack Redding 239-252-8163 jredding@ collierappraiser.com Improvements Land Jeep Quinby 239-252-8162 j qu in by (a),co 11 ierappra iser .com Classifications Dan Eby 239-252-8149 deby@ collieraooraiser.com Condominiums Don Wegner 239-252-2639 d wegner(a)col I ieraooraiser.com Exemptions Annabel Ybaceta 239 -252-83 19 aybaceta(a)co l I ieraooraiser.com Tangib le Personal Prop Dan Demorett 239-252-8152 ddemorett@ collieraooraiser.com Tax Roll Compliance Jenny Blaje 239-252-8 158 jblaje @ collieraooraiser.com 1/27/2020 Statutes & Constitution :View Statutes : Online Sunshine Select Year: 2019 " Go The 2019 Florida Statutes Title XIV TAXATION AND FINANCE ChaRter 194 ADMINISTRATIVE AND JUDICIAL REVIEW OF PROPERTY TAXES CHAPTER 194 ADMINISTRATIVE AND JUDICIAL REVIEW OF PROPERTY TAXES PART I ADMINISTRATIVE REVIEW (ss. 194.011-194.037) PART II JUDICIAL REVIEW (ss. 194.171-194.231) PART Ill ASSESSMENT: PRESUMPTION OF CORRECTNESS (ss. 194.301, 194.3015) PART I ADMINISTRATIVE REVIEW 194 .011 Assessment notice ; objections to assessments . 194 .013 Filing fees for petitions; disposition ; waiver. 194 .014 Partial payment of ad valorem taxes; proceedings before value adjustment board. 194 .015 Value adjustment board. 194 .032 Hearing purposes; timetable . 194.034 Hearing procedures; rules. 194 .035 Special magistrates ; prope r ty evaluators. 194 .036 Appeals. 194 .037 Disclosure of tax impact. 194.011 Assessment notice; objections to assessments .- View Entire ChaRter (1) Each taxpayer whose property is subject to real or tangible personal ad valorem taxes shall be notified of the assessment of each taxable item of such property, as provided ins. 200 .069. (2) Any taxpayer who objects to the assessment placed on any property taxable to him or her, including the assessment of homestead property at less than just value under s. 193 .155(8), may request the property appraiser to informally confer with the taxpayer. Upon receiving the request, the property appraiser, or a member of his or her staff, shall confer with the taxpayer regard i ng the correctness of the assessment. At this informal conference , the taxpayer shall present those facts considered by the taxpayer to be supportive of the taxpayer's claim for a change in the assessment of the property appraiser. The property appraiser or his or her representative at this conference shall present those facts considered by the property appraiser to be supportive of the correctness of www.leg.state .fl.us/Statutes/index.cfm? App_ mode=Display _ Statute& URL =0 100-0199/0194/0194. html 1/13 1/27/2020 Statutes & Constitution :View Statutes : Online Sunshine the assessment. Howeve r, nothing herein shall be construed to be a prerequisite to administrative or judicial review of property assessments . (3) A petition to the value adjustment boa r d must be in substantially the form prescribed by the department. Notwithstanding s. 195.022 , a county officer may not refuse to accept a form provided by the department for this purpose if the taxpayer chooses to use it. A petition to the value adjustment board must be signed by the taxpayer or be accompanied at the time of filing by the taxpaye r 's written authorization or power of attorney, unless the person filing the petition is listed in s. 194 .034(1 )(a). A person listed in s. 194.034(1 )(a) may file a petition with a value adjustment board without the taxpayer's signature or written authorization by certifying under penalty of perjury that he or she has authorization to file the petition on behalf of the taxpayer. If a taxpayer notifies the value adjustment board that a petition has been filed for the taxpayer 's property without his or her consent , the value adjustment board may require the person filing the petition to provide written authorization from the taxpayer authorizing the person to proceed with the appeal before a hearing is held. If the value adjustment board finds that a person listed in s. 194 .034(1 )(a) willfully and knowingly filed a petition that was not authorized by the taxpayer, the value adjustment board shall require such person to provide the taxpayer's written authorization for representation to the value adjustment board clerk before any petition filed by that person is heard , for 1 year after imposition of such requirement by the value adjustment board . A power of attorney or written authorization is valid for 1 assessment year, and a new power of attorney or written authorization by the taxpayer is required for each subsequent assessment year. A petition shall also describe the property by parcel number and shall be filed as follows : (a) The clerk of the value adjustment board and the property appraiser shall have available and shall distribute forms prescribed by the Department of Revenue on which the petition shall be made. Such petition shall be sworn to by the petitioner. (b) The completed petition shall be filed with the clerk of the value adjustment board of the county, who shall acknowledge receipt thereof and promptly furnish a copy thereof to the property appraiser. (c) The petition shall state the approximate time anticipated by the taxpayer to present and argue his or her petition before the board. (d) The petition may be filed , as to valuation issues , at any time during the taxable year on or before the 25th day following the mailing of notice by the property appraiser as provided in subsection (1 ). With respect to an issue involving the denial of an exemption , an agricultural or high-water recharge classification application, an application for classification as historic property used for commercial or certain nonprofit purposes , or a deferral, the petition must be filed at any time during the taxable year on or before the 30th day following the mailing of the notice by the property appraiser under s. 193.461 , s. 193.503, s. 193.625, s. 196.173, ors. 196.193 or notice by the tax collector under s. 197 .2425. (e) A condominium association, cooperative association , or any homeowners' association as defined ins. 723.075 , with approval of its board of administration or directors , may file with the value adjustment board a single joint petition on behalf of any association members who own parcels of property which the property appraiser determines are substantially similar with respect to location , proximity to amenities , number of rooms, living area, and condition . The condominium association, cooperative association , or homeowners' association as defined in s. 723 .075 shall provide the unit owners with notice of its intent to petition the value adjustment board and shall provide at least 20 days for a unit owner to elect , in writi ng, that his or her unit not be included in the petition. (f) An owner of contiguous, undeveloped parcels may file with the value adjustment board a single joint petition if the property appraiser determines such parcels are substantially similar in nature. (g) An owner of multiple tangible personal property accounts may file with the value adjustment board a single joint petition if the property appraiser determines that the tangible personal property accounts are substantially similar in nature. (h) The individual , agent, or legal entity that signs the petition becomes an agent of the taxpayer for the purpose of serving process to obtain personal jurisdiction over the taxpayer for the entire value adjustment board proceedings, including any appeals of a board decision by the property appraiser pursuant to s. 194.036. This www . leg .state . fl .us/Statutes/index .cfm? App_ mode=Display _ Statute&URL=0100-0199/0194/0194. html 2/13 1/27/2020 Statutes & Constitution :View Statutes : Online Sunshine paragraph does not authorize the individual, agent, or legal entity to receive or access the taxpayer's confidential information without written authorization from the taxpayer. (4)(a) At least 15 days before the hearing the petitioner shall provide to the property appraiser a list of evidence to be presented at the hearing , together with copies of all documentation to be considered by the value adjustment board and a summary of evidence to be presented by witnesses. (b) No later than 7 days before the hearing, if the petitioner has provided the information required under paragraph (a), and if requested in writing by the petitioner, the property appraiser shall provide to the petitioner a list of evidence to be presented at the hearing, together with copies of all documentation to be considered by the value adjustment board and a summary of evidence to be presented by witnesses. The evidence list must contain the property appraiser's property record card. Failure of the property appraiser to timely comply with the requirements of this paragraph shall result in a rescheduling of the hearing. (5)(a) The department shall by rule prescribe uniform procedures for hearings before the value adjustment board which include requiring: 1 . Procedures for the exchange of information and evidence by the property appraiser and the petitioner consistent with s. 194.032. 2. That the value adjustment board hold an organizational meeting for the purpose of making these procedures available to petitioners. (b) The department shall develop a uniform policies and procedures manual that shall be used by value adjustment boards , special magistrates, and taxpayers in proceedings before value adjustment boards . The manual shall be made available, at a minimum, on the department's website and on the existing websites of the clerks of circuit courts. (6) The following provisions apply to petitions to the value adjustment board concerning the assessment of homestead property at less than just value under s. 193.155(8): (a) If the taxpayer does not agree with the amount of the assessment limitation difference for which the taxpayer qualifies as stated by the property appraiser in the county where the previous homestead property was located, or if the property appraiser in that county has not stated that the taxpayer qualifies to transfer any assessment limitation difference, upon the taxpayer filing a petition to the value adjustment board in the county where the new homestead property is located, the value adjustment board in that county shall , upon receiving the appeal, send a notice to the value adjustment board in the county where the previous homestead was located, which shall reconvene if it has already adjourned. (b) Such notice operates as a petition in, and creates an appeal to, the value adjustment board in the county where the previous homestead was located of all issues surrounding the previous assessment differential for the taxpayer involved. However, the taxpayer may not petition to have the just, assessed , or taxable value of the previous homestead changed. (c) The value adjustment board in the county where the previous homestead was located shall set the petition for hearing and notify the taxpayer, the property appraiser in the county where the previous homestead was located, the property appraiser in the county where the new homestead is located, and the value adjustment board in that county, and shall hear the appeal. Such appeal shall be heard by an attorney special magistrate if the value adjustment board in the county where the previous homestead was located uses special magistrates. The taxpayer may attend such hearing and present evidence, but need not do so. The value adjustment board in the county where the previous homestead was located shall issue a decision and send a copy of the decision to the value adjustment board in the county where the new homestead is located. (d) In hearing the appeal in the county where the new homestead is located, that value adjustment board shall consider the decision of the value adjustment board in the county where the previous homestead was located on the issues pertaining to the previous homestead and on the amount of any assessment reduction for which the taxpayer qualifies. The value adjustment board in the county where the new homestead is located may not hold its hearing until it has received the decision from the value adjustment board in the county where the previous homestead was located. www.leg .state .fl.us/Statutes/index .cfm? App_mode=Display_ Statute&URL=0100-0199/0194/0194.html 3/13 1/27/2020 Statutes & Constitution :View Statutes : Online Sunshine (e) In any circuit court proceeding to review the decisi on of the value adjustment board in the county where the new homestead is located , the court may also review the decision of the value adjustment board in the county where the previous homestead was located . History.-s . 25 , ch. 4322 , 1895 ; GS 525 ; s . 1, ch. 5605 , 1907 ; ss . 23 , 66 , ch . 5596 , 1907 ; RGS 723 , 724 ; CGL 929 ,930 ; s . 1, ch. 67 -415 ; ss . 1, 2, ch . 69 -55 ; s . 1, ch. 69 -140 ; ss . 21 , 35 , ch. 69 -106 ; s . 25 , ch . 70 -243 ; s . 34 , ch . 71 -355 ; s . 11 , ch . 73-172 ; s . 5, ch . 76 -133 ; s . 1, ch . 76 - 234 ; s . 1, ch . 77 -102 ; s . 1, ch . 77 -174 ; s . 2, ch . 78 -354 ; s . 36 , ch. 80 -274 ; s . 13 , ch . 82 -208 ; ss . 8 , 55 , 80 , ch . 82 -226 ; s. 209 , ch . 85 -342; s . 1, ch . 86 -175 ; s . 1, ch. 88 -146 ; s. 143 , ch. 91 -112 ; s . 1, ch. 92 -32 ; s . 977 , ch . 95 -147 ; s . 6, ch . 95 -404; s. 4 , ch. 96 -204; s . 3, ch. 97 -117 ; s . 2, ch . 2002 -18 ; s . 1, ch . 2004 -349 ; s. 7, ch. 2008 -173 ; s . 3, ch. 2008 -197 ; s . 2, ch . 2011 -93 ; s . 54 , ch . 2011 -151 ; s. 1, ch . 2015 -115 ; s . 8 , ch . 2016 -128 . Note.-Former s. 193 .25 . 194.013 Filing fees for petitions; disposition; waiver.- (1) If required by resolution of the value adjustment board , a petition filed pursuant to s. 194.011 shall be accompanied by a filing fee to be paid to the clerk of the value adjustment board in an amount determined by the board not to exceed $15 for each separate parcel of property, real or personal, covered by the petition and subject to appeal. However, such filing fee may not be required with respect to an appeal from the disapproval of homestead exemption under s. 196.151 or from the denial of tax deferral under s. 197.2425. Only a single filing fee shall be charged under this section as to any particular parcel of real property or tangible personal property account despite the existence of multiple issues and hearings pertaining to such parcel or account. For joint petitions filed pursuant to s. 194.011(3)(e), (f), or (g), a single filing fee shall be charged. Such fee shall be calculated as the cost of the special magistrate for the time involved in hearing the joint petition and shall not exceed $5 per parcel of real property or tangible property account. Such fee is to be proportionately paid by affected parcel owners. (2) The value adjustment board shall waive the filing fee with respect to a petition filed by a taxpayer who demonstrates at the time of filing , by an appropriate certificate or other documentation issued by the Department of Children and Families and submitted with the petition , that the petitioner is then an eligible recipient of temporary assistance under chapter 414 . (3) All filing fees imposed under this section shall be paid to the clerk of the value adjustment board at the t i me of filing . If such fees are not paid at that time, the petition shall be deemed invalid and shall be rejected . (4) All filing fees collected by the clerk shall be allocated and utilized to defray, to the extent possible , the costs incurred in connection with the administration and operation of the value adjustment board. History.-s. 19 , ch . 83 -204 ; s . 210 , ch . 85 -342 ; s . 2 , ch . 86 -175 ; s. 4 , ch . 86 -300 ; s . 2 , ch . 88 -146 ; s . 144 , ch . 91 -112 ; s. 55 , ch . 96 -175 ; s. 18 , ch . 99 -8 ; s . 3, ch. 2000 -262 ; s . 70 , ch. 2004 -11 ; s . 55 , ch . 2011 -151 ; s . 41 , ch . 2014 -19 ; s . 2, ch . 2015 -115 . 194.014 Partial payment of ad valorem taxes; proceedings before value adjustment board .- (1 )(a) A petitioner before the value adjustment board who challenges the assessed value of property must pay all of the non-ad valorem assessments and make a partial payment of at least 75 percent of the ad valorem taxes, less the applicable discount under s. 197 .162, before the taxes become delinquent pursuant to s. 197. 333. (b )1 . A petitioner before the value adjustment board who challenges the denial of a classification or exempti on, or the assessment based on an argument that the property was not substantially complete as of January 1, must pay all of the non-ad valorem assessments and the amount of the tax which the taxpayer admits in good faith to be owing, less the applicable discount under s. 197 .162, before the taxes become delinquent pursuant to s. 197 .333 . 2. If the value adjustment board determines that the amount of the tax that the taxpayer has admitted to be owing pursuant to this paragraph is grossly disproportionate to the amount of the tax found to be due and that the taxpayer's admission was not made in good faith , the tax collector must collect a penalty at the rate of 10 percent of the deficiency per year from the date the taxes became delinquent pursuant to s. 197 .333. (c) The value adjustment board must deny the petition by written decision by April 20 if the petitioner fails to make the payment required by this subsection . The clerk, upon issuance of the decision, shall, on a form provided by the Department of Revenue , notify by first-class mail each taxpayer, the property appraiser, and the department of the decision of the board. www . leg .state . fl .us/Statutes/index .cfm? App_ mode=Display _ Statute&U RL =0100-0199/0194/0194 . html 4/13 1/27/2020 Statutes & Constitution :View Sta t utes : Online Sunshine (2) If the value adjustment board or the property appraiser determines that the petitioner owes ad valorem taxes in excess of the amount paid , the unpaid amount accrues interest at an annual percentage rate equal to the bank prime loan rate on July 1, or the first business day thereafter if July 1 is a Saturday, Sunday, or legal holiday, of the year, beginning on the date the taxes became delinquent pursuant to s. 197 .333 until the unpaid amount is paid. If the value adjustment board or the property appraiser determines that a refund is due , the overpaid amount accrues interest at an annual percentage rate equal to the bank prime loan rate on July 1, or the first business day thereafter if July 1 is a Saturday, Sunday, or legal holiday, of the tax year, beginning on the date the taxes became de l inquent pursuant to s. 197 .333 until a refund is paid . Interest on an overpayment related to a petition shall be funded proportionately by each taxing authority that was overpaid . Interest does not accrue on amounts paid in excess of 100 percent of the current taxes due as provided on the tax notice issued pursuant to s. 197 .322. For purposes of th i s subsection , the term "bank prime loan rate" means the average predominant prime rate quoted by commercial banks to large businesses as published by the Board of Governors of the Federal Reserve System . (3) This section does not apply to petitions for ad valorem tax deferrals pursuant to chapter 197 . History.-s. 1, ch . 2011-181 ; s . 9 , ch . 2016 -128 . 194.015 Value adjustment board.-There is hereby created a value adjustment board for each county, which shall consist of two members of the governing body of the county as elected from the membership of the board of said governing body, one of whom shall be elected chairperson , and one member of the school board as elected from the membership of the school board , and two citizen members , one of whom shall be appointed by the governing body of the county and must own homestead property within the county and one of whom must be appointed by the school board and must own a business occupying commercial space located within the school district. A citizen member may not be a member or an employee of any taxing authority, and may not be a person who represents property owners in any administrative or judicial review of property taxes. The members of the board may be temporarily replaced by other members of the respective boards on appointment by their respective chairpersons . Any three members shall constitute a quorum of the board, except that each quorum must include at least one member of said governing board , at least one member of the school board , and at least one citizen member and no meeting of the board shall take place unless a quorum is present. Members of the board may receive such per diem compensation as is allowed by law for state employees if both bodies elect to allow such compensation . The clerk of the governing body of the county shall be the clerk of the value adjustment board. The board shall appoint private counsel who has practiced law for over 5 years and who shall receive such compensation as may be established by the board . The private counsel may not represent the property appraiser, the tax collector, any taxing authority, or any property owner in any administrative or judicial review of property taxes . No meeting of the board shall take place unless counsel to the board is present . Two-fifths of the expenses of the board shall be borne by the district school board and three-fifths by the district county commission . History.-s. 2, ch . 69 -140 ; s. 1, ch . 69 -300 ; s. 26 , ch . 70 -243 ; s. 22 , ch . 73-172 ; s. 5, ch . 74 -234; s. 1, ch. 75 -77 ; s . 6, ch. 76 -133; s . 2 , ch . 76 -234 ; s. 1, ch . 77 -69; s. 145 , ch . 91 -1 12 ; s. 978 , ch . 95 -147 ; s. 4 , ch. 2008-197. 194.032 Hearing purposes; timetable.- (1 )(a) The value adjustment board shall meet not earlier than 30 days and not later than 60 days after the mailing of the notice provided ins. 194.011 (1 ); however, no board hearing shall be held before approval of all or any part of the assessment rolls by the Department of Revenue . The board shall meet for the following purposes: 1. Hearing petitions relating to assessments filed pursuant to s. 194 .011 (3). 2. Hearing complaints relating to homestead exemptions as provided for under s. 196 .151 . 3. Hearing appeals from exempti ons denied, or disputes arising from exemptions granted, upon the filing of exemption applications under s. 196.011. 4. Hearing appeals concerning ad valorem tax deferrals and classifications . 5. Hearing appeals from determinations that a change of ownership under s. 193.155(3), a change of ownership or control under s. 193.1554(5) ors. 193.1555(5), or a qualifying improvement under s. 193.1555(5) has occurred. www.leg .state .fl .us/Statutes/index .cfm? App_ mode=Display _ Statute&URL=0100-0199/0194/0194 .html 5/13 1/27/2020 Statutes & Constitution :View Statutes : Online Sunshine (b) Notwithstanding the provisions of paragraph (a), the value adjustment board may meet prior to the approval of the assessment rolls by the Department of Revenue, but not earlier than July 1, to hear appeals pertaining to the denial by the property appraiser of exemptions, tax abatements under s. 197 .318, agricultural and high-water recharge classifications, classifications as historic property used for commercial or certain nonprofit purposes, and deferrals under subparagraphs (a)2., 3., and 4. In such event, however, the board may not certify any assessments under s. 193.122 until the Department of Revenue has approved the assessments in accordance with s. 193. 1142 and all hearings have been held with respect to the particular parcel under appeal. (c) In no event may a hearing be held pursuant to this subsection relative to valuation issues prior to completion of the hearings required under s. 200.065(2)(c). (2)(a) The clerk of the governing body of the county shall prepare a schedule of appearances before the board based on petitions timely filed with him or her. The clerk shall notify each petitioner of the scheduled time of his or her appearance at least 25 calendar days before the day of the scheduled appearance. The notice must indicate whether the petition has been scheduled to be heard at a particular time or during a block of time. If the petition has been scheduled to be heard within a block of time, the beginning and ending of that block of time must be indicated on the notice; however, as provided in paragraph (b), a petitioner may not be required to wait for more than a reasonable time, not to exceed 2 hours, after the beginning of the block of time. The property appraiser must provide a copy of the property record card containing information relevant to the computation of the current assessment, with confidential information redacted, to the petitioner upon receipt of the petition from the clerk regardless of whether the petitioner initiates evidence exchange, unless the property record card is available online from the property appraiser, in which case the property appraiser must notify the petitioner that the property record card is available online. The petitioner and the property appraiser may each reschedule the hearing a single time for good cause. As used in this paragraph, the term "good cause" means circumstances beyond the control of the person seeking to reschedule the hearing which reasonably prevent the party from having adequate representation at the hearing. If the hearing is rescheduled by the petitioner or the property appraiser, the clerk shall notify the petitioner of the rescheduled time of his or her appearance at least 15 calendar days before the day of the rescheduled appearance, unless this notice is waived by both parties. (b) A petitioner may not be required to wait for more than a reasonable time, not to exceed 2 hours, after the scheduled time for the hearing to commence. If the hearing is not commenced within that time, the petitioner may inform the chairperson of the meeting that he or she intends to leave. If the petitioner leaves, the clerk shall reschedule the hearing, and the rescheduling is not considered to be a request to reschedule as provided in paragraph (a). (c) Failure on three occasions with respect to any single tax year to convene at the scheduled time of meetings of the board is grounds for removal from office by the Governor for neglect of duties. (3) The board shall remain in session from day to day until all petitions, complaints, appeals, and disputes are heard. If all or any part of an assessment roll has been disapproved by the department pursuant to s. 193.1142, the board shall reconvene to hear petitions, complaints, or appeals and disputes filed upon the finally approved roll or part of a roll. History.-s. 4 , ch. 69-140; ss . 21 , 35, ch. 69 -106; s. 27, ch. 70 -243 ; s. 12, ch . 73-172; s. 6, ch. 74-234; s. 7, ch . 76 -133; s. 3, ch . 76-234; s. 1, ch . 77-174; s. 13 , ch. 77 -301; ss. 1, 9 , 37 , ch. 80-274; s. 5, ch. 81 -308; ss . 14 , 16 , ch . 82 -208 ; ss . 9 , 11 , 23 , 26 , 80 , ch . 82-226; ss. 20, 21, 22 , 23, 24, 25 , ch. 83 -204 ; s. 146, ch . 91-112 ; s. 979 , ch . 95-147; s. 5, ch. 96-204; s. 4 , ch . 97-117; s. 2, ch . 98-52; s. 3, ch . 2002-18 ; s. 2 , ch . 2004-349 ; s. 11 , ch . 2012 -193 ; s. 8, ch. 2013 -109 ; s. 10 , ch. 2016-128; s. 14, ch. 2018-118 . 194.034 Hearing procedures; rules.- (1 )(a) Petitioners before the board may be represented by an employee of the taxpayer or an affiliated entity, an attorney who is a member of The Florida Bar, a real estate appraiser licensed under chapter 475, a real estate broker licensed under chapter 475, or a certified public accountant licensed under chapter 473, retained by the taxpayer. Such person may present testimony and other evidence. (b) A petitioner before the board may also be represented by a person with a power of attorney to act on the taxpayer's behalf. Such person may present testimony and other evidence. The power of attorney must conform to the requirements of part II of chapter 709, is valid only to represent a single petitioner in a single assessment year, www . leg .state . fl .us/Statutes/index.cfm? App_ mode=Display _ Statute&URL=0 100-0199/0194/0194 . html 6/13 1/27/2020 Statutes & Constitution :View Statutes : Online Sunshine and must identify the parcels for which the taxpayer has granted the person the authority to represent the taxpayer. The Department of Revenue shall adopt a form that meets the requirements of this paragraph . However, a petitioner is not required to use the department's form to grant the power of attorney. (c) A petitioner before the board may also be represented by a person with written authorization to act on the taxpayer's behalf , for which such person receives no compensation. Such person may present testimony and other evidence . The written authorization is valid only to represent a single petitioner in a single assessment year and must i dentify the parcels for which the taxpayer authorizes the person to represent the taxpayer. The Department of Revenue shall adopt a form that meets the requirements of this paragraph. However, a petitioner is not required to use the department's form to grant the authorization. (d) The property appraiser or his or her authorized representatives may be represented by an attorney in defending the property appraiser's assessment or opposing an exemption and may present testimony and other ev i dence . (e) The property appraiser, each petitioner, and all witnesses shall be required, upon the request of either party, to testify under oath as administered by the chair of the board . Hearings shall be conducted in the manner prescribed by rules of the department , which rules shall include the right of cross-examination of any witness . (f) Nothing herein shall preclude an aggrieved taxpayer from contesting hi s or her assessment in the manner provided by s. 194 . 171, regardless of whether he or she has initiated an action pursuant to s. 194 .011 . (g) The rules shall provide that no evidence shall be considered by the board except when presented during the time scheduled for the petitioner's hearing or at a time when the petitioner has been given reasonable notice; that a verbatim record of the proceedings shall be made , and proof of any documentary evidence presented shall be preserved and made available to the Department of Revenue, if requested; and that further judicial proceedings shall be as provided ins. 194.036. (h) Notwithstanding the provisions of this subsection, a petitioner may not present for consideration, and a board or special magistrate may not accept for consideration, testimony or other evidentiary materials that were requested of the petitioner in writing by the property appraiser of which the petitioner had knowledge but denied to the property appraiser. (i) Chapter 120 does not apply to hearings of the value adjustment board. (j) An assessment may not be contested unless a return as required bys. 193.052 was timely filed . For purposes of this paragraph, the term "timely filed" means filed by the deadline established in s. 193.062 or before the expiration of any extension granted under s. 193 .063 . If notice is mailed pursuant to s. 193.073(1 )(a), a complete return must be submitted under s. 193.073(1 )(a) for the assessment to be contested. (2) In each case , except if the complaint is withdrawn by the petitioner or if the complaint is acknowledged as correct by the property appraiser, the value adjustment board shall render a written decision . All such decisions shall be issued within 20 calendar days after the last day the board is in session under s. 194 .032. The decision of the board must contain findings of fact and conclusions of law and must include reasons for upholding or overturning the determination of the property appraiser. Findings of fact must be based on admitted evidence or a lack thereof. If a special magistrate has been appointed, the recommendations of the special magistrate shall be considered by the board. The clerk, upon issuance of a decision, shall, on a form provided by the Department of Revenue , notify each taxpayer and the property appraiser of the decision of the board. This notification shall be by first-class mail or by electronic means if selected by the taxpayer on the originally filed petition . If requested by the Department of Revenue, the clerk shall provide to the department a copy of the decision or information relating to the tax impact of the findings and results of the board as described ins. 194.037 in the manner and form requested. (3) Appearance before an advisory board or agency created by the county may not be required as a prerequisite condition to appearing before the value adjustment board . (4) A condominium homeowners' association may appear before the board to present testimony and evidence regarding the assessment of condominium units which the association represents. Such testimony and evidence shall be considered by the board with respect to hearing petitions filed by individual condominium unit owners, unless the owner requests otherwise . www.leg.state .fl .us/Statutes/index .cfm? App_ mode=Display _ Statute&URL =0 100-0199/0194/0194 . html 7/13 1/27/2020 Statutes & Constitution :View Statutes : Online Sunshine (5) For the purposes of review of a petition, the board may consider assessments among comparable properties within homogeneous areas or neighborhoods . (6) For purposes of hearing joint petitions filed pursuant to s. 194.011 (3)(e), each included parcel shall be considered by the board as a separate petition. Such separate petitions shall be heard consecutively by the boa r d. If a special magistrate is appointed, such separate petitions shall all be assigned to the same special magistrate . History.-s . 21, ch. 83-204 ; s. 12, ch . 83 -216 ; s. 3, ch. 86-175; s . 147 , ch . 91 -112 ; s. 2 , ch . 92 -32 ; s. 980, ch . 95-147 ; s . 71 , ch . 2004-11 ; s. 2, ch. 2011 -181 ; s. 12, ch. 2012-193; s . 4 , ch. 2013-192 ; s. 11, ch. 2016 -1 28 . 194.035 Special magistrates; property evaluators.- (1) In counties having a population of more than 75,000, the board shall appoint special magistrates for the purpose of taking testimony and making recommendations to the board, which recommendations the board may act upon without further hearing . These special magistrates may not be elected or appointed officials or employees of the county but shall be selected from a list of those qualified individuals who are willing to serve as special magistrates . Employees and elected or appointed officials of a taxing jurisdiction or of the state may not serve as special magistrates . The clerk of the board shall annually notify such individuals or their professional associations to make known to them that opportunities to serve as special magistrates exist . The Department of Revenue shall provide a list of qualified special magistrates to any county with a population of 75,000 or less. Subject to appropriation, the department shall reimburse counties with a population of 75,000 or less for payments made to special magistrates appointed for the purpose of taking testimony and making recommendations to the value adjustment board pursuant to this section. The department shall establish a reasonable range for payments per case to special magistrates based on such payments in other counties. Requests for reimbursement of payments outside this range shall be justified by the county. If the total of all requests for reimbursement in any year exceeds the amount available pursuant to this section, payments to all counties shall be prorated accordingly. If a county having a population less than 75 ,000 does not appoint a special magistrate to hear each petition, the person or persons designated to hear petitions before the value adjustment board or the attorney appointed to advise the value adjustment board shall attend the training provided pursuant to subsection (3), regardless of whether the person would otherwise be required to attend, but shall not be required to pay the tuition fee specified in subsection (3). A special magistrate appointed to hear issues of exemptions, classifications, and determinations that a change of ownership , a change of ownership or control, or a qualifying improvement has occurred shall be a member of The Florida Bar with no less than 5 years ' experience in the area of ad valorem taxation. A special magistrate appointed to hear issues regarding the valuation of real estate shall be a state certified real estate appraiser with not less than 5 years' experience in real property valuation. A special magistrate appointed to hear issues regarding the valuation of tangible personal property shall be a designated member of a nationally recognized appraiser's organization with not less than 5 years' experience in tangible personal property valuation. A special magistrate need not be a resident of the county in which he or she serves. A special magistrate may not represent a person before the board in any tax year during which he or she has served that board as a special magistrate. Before appointing a special magistrate , a value adjustment board shall verify the special magistrate's qualifications . The value adjustment board shall ensure that the selection of special magistrates is based solely upon the experience and qualifications of the special magistrate and is not influenced by the property appraiser. The special magistrate shall accurately and completely preserve all testimony and, in making recommendations to the value adjustment board, shall include proposed findings of fact, conclusions of law, and reasons for upholding or overturning the determination of the property appraiser. The expense of hearings before magistrates and any compensation of special magistrates shall be borne three-fifths by the board of county commissioners and two- fifths by the school board. When appointing special magistrates or when scheduling special magistrates for specific hearings, the board, the board attorney, and the board clerk may not consider the dollar amount or percentage of any assessment reductions recommended by any special magistrate in the current year or in any previous year. (2) The value adjustment board of each county may employ qualified property appraisers or evaluators to appear before the value adjustment board at that meeting of the board which is held for the purpose of hearing complaints. Such property appraisers or evaluators shall present testimony as to the just value of any property the www. leg .state. fl . us/Statutes/index.cfm? App_ mode=Display _ Statute&URL=0 1 00-0199/0194/0194. html 8/13 1/27/2020 Statutes & Constitution :View Statutes : Online Sunshine value of which is contested before the board and shall submit to examination by the board, the taxpayer, and the property appraiser. (3) The department shall provide and conduct training for special magistrates at least once each state fiscal year in at least five locations throughout the state. Such training shall emphasize the department's standard measures of value , including the guidelines for real and tangible personal property. Notwithstanding subsection (1 ), a person who has 3 years of relevant experience and who has completed the training provided by the department under this subsection may be appointed as a special magistrate . The training shall be open to the public. The department shall charge tuition fees to any person attending this training in an amount sufficient to fund the department's costs to conduct all aspects of the training . The department shall depos i t the fees collected into the Certification Program Trust Fund pursuant to s. 195.002(2). History.-s. 22 , ch . 83 -204 ; s. 148 , ch . 91 -112 ; s. 981 , ch . 95-147 ; s. 4 , ch . 2002 -18 ; s. 72 , ch. 2004 -11 ; s. 5, ch . 2008 -197; s. 12 , ch . 2016 -128 . 194.036 Appeals.-Appeals of the decisions of the board shall be as follows : (1) If the property appraiser disagrees with the decision of the board, he or she may appeal the decision to the circuit court if one or more of the following criteria are met: (a) The property appraiser determines and affirmatively asserts in any legal proceeding that there is a specific constitutional or statutory violation , or a specific violation of administrative rules , in the decision of the board, except that nothing herein shall authorize the property appraiser to institute any suit to challenge the validity of any portion of the constitution or of any duly enacted legislative act of this state ; (b) There is a variance from the property appraiser's assessed value in excess of the following: 15 percent variance from any assessment of $50 ,000 or less ; 10 percent variance from any assessment in excess of $50 ,000 but not in excess of $500 ,000; 7.5 percent variance from any assessment in excess of $500,000 but not in excess of $1 million; or 5 percent variance from any assessment in excess of $1 million; or (c) There is an assertion by the property appraiser to the Department of Revenue that there exists a consistent and continuous violation of the intent of the law or administrative rules by the value adjustment board in its decisions. The property appraiser shall notify the department of those portions of the tax roll for which the assertion is made . The department shall thereupon notify the clerk of the board who shall, within 15 days of the notification by the department, send the written decisions of the board to the department. Within 30 days of the receipt of the decisions by the department, the department shall notify the property appraiser of its decision relative to further judicial proceedings. If the department finds upon investigation that a consistent and continuous violation of the intent of the law or administrative rules by the board has occurred , it shall so inform the property appraiser, who may thereupon bring suit in circuit court against the value adjustment board for injunctive relief to prohibit continuation of the violation of the law or administrative rules and for a mandatory injunction to restore the tax roll to its just value in such amount as determined by judicial proceeding. However, when a final judicial decision is rendered as a result of an appeal filed pursuant to this paragraph which alters or changes an assessment of a parcel of property of any taxpayer not a party to such procedure , such taxpayer shall have 60 days from the date of the final judicial decision to file an action to contest such altered or changed assessment pursuant to s. 194 . 171 ( 1), and the provis i ons of s. 194. 171 (2) shall not bar such action. (2) Any taxpayer may bring an action to contest a tax assessment pursuant to s. 194.171. (3) The circuit court proceeding shall be de novo , and the burden of proof shall be upon the party initiating the action . History.-s. 23 , ch . 83-204 ; s. 149 , ch . 91 -1 12 ; s. 982 , ch . 95 -147. 194.037 Disclosure of tax impact.- (1) After hearing all petitions , complaints, appeals, and disputes, the clerk shall make public notice of the findings and results of the board in at least a quarter-page size advertisement of a standard size or tabloid size newspaper, and the headline shall be in a type no smaller than 18 point. The advertisement shall not be placed in that portion of the newspaper where legal notices and classified advertisements appear. The advertisement shall be published in a newspaper of general paid circulation in the county. The newspaper selected shall be one of www.leg .state .fl .us/Statutes/index.cfm?App_mode=Display_Statute&URL=0100-0199/0194/0194 .html 9/13 1/27/2020 Statutes & Constitution :View Statutes : Online Sunshine general interest and readership in the community, and not one of limited subject matter, pursuant to chapter 50. The headline shall read: TAX IMPACT OF VALUE ADJUSTMENT BOARD . The public notice shall list the members of the value adjustment board and the taxing authorities to which they are elected . The form shall show, in columnar form, for each of the property classes listed under subsection (2), the following information, with appropriate column totals: (a) In the first column , the number of parcels for which the board granted exemptions that had been denied or that had not been acted upon by the property appraiser. (b) In the second column , the number of parcels for which petitions were filed concerning a property tax exemption. (c) In the third column , the number of parcels for which the board considered the petition and reduced the assessment from that made by the property appraiser on the initial assessment roll. (d) In the fourth column , the number of parcels for which petitions were filed but not considered by the board because such petitions were withdrawn or settled prior to the board's consideration. (e) In the fifth column, the number of parcels for which petitions were filed requesting a change in assessed value, including requested changes in assessment classification . (f) In the sixth column, the net change in taxable value from the assessor's initial roll which results from board decisions . (g) In the seventh column , the net shift in taxes to parcels not granted relief by the board. The shift shall be computed as the amount shown in column 6 multiplied by the applicable millage rates adopted by the taxing authorities in hearings held pursuant to s. 200.065(2)(d) or adopted by vote of the electors pursuant to s. 9(b) ors. 12 , Art. VII of the State Constitution , but without adjustment as authorized pursuant to s. 200.065(6). If for any taxing author ity the hearing has not been completed at the time the notice required herein is prepared , the millage rate used shall be that adopted in the hearing held pursuant to s. 200 .065(2)(c). (2) There must be a l i ne entry in each of the columns described in subsection (1 ), for each of the following property classes: (a) Improved residential property, which must be identified as "Residential." (b) Improved commercial property, which must be identified as "Commercial." (c) Improved industrial property, utility property, leasehold interests, subsurface rights , and other property not properly attributable to other classes listed in this section, which must be identified as "Industrial and Misc." (d) Agricultural property, which must be identified as "Agricultural." (e) High-water recharge property, which must be identified as "High-Water Recharge." (f) Historic property used for commercial or certain nonprofit purposes, which shall be identified as "Historic Commercial or Nonprofit." (g) Tangible personal property, which must be identified as "Business Machinery and Equipment." (h) Vacant land and nonagricultural acreage , which must be identified as "Vacant Lots and Acreage." (3) The form of the notice , including appropriate narrative and column descriptions , shall be prescribed by department rule and shall be brief and nontechnical to minimize cont us ion for the average taxpayer. History.-s . 24 , ch . 83-204 ; s. 150 , ch . 91 -112 ; s. 6, ch . 96 -204 ; s. 5 , ch . 97 -117 ; s. 6 , ch. 2007 -321 ; s. 6 , ch . 2008 -197. PART II JUDICIAL REVIEW 194 .171 Circuit court to have original jurisdiction in tax cases. 194 .181 Parties to a tax suit . 194 .192 Costs; interest on unpaid taxes; penalty. 194 .211 Injunction against tax sales. 194.231 Parties in suits relating to distribution, etc., of funds to counties, etc. 194.171 Circuit court to have original jurisdiction in tax cases.- www.leg .state .fl .us/Statutes/index.cfm? App _mode=Display _ Statute&URL=0100-0199/0194/0194 .html 10/13 1/27/2020 Statutes & Constitution :View Statutes : Online Sunshine (1) The circuit courts have original jurisdiction at law of all matters relating to property taxation. Venue is in the county where the property is located , except that venue shall be in Leon County when the property is assessed pursuant to s. 193.085(4). (2) No action shall be brought to contest a tax assessment after 60 days from the date the assessment being contested is certified for collection under s. 193 .122(2), or after 60 days from the date a decision is rendered concerning such assessment by the value adjustment board if a petition contesting the assessment had not received final action by the value adjustment board prior to extension of the roll under s. 197.323. (3) Before an action to contest a tax assessment may be brought, the taxpayer shall pay to the collector not less than the amount of the tax which the taxpayer admits in good faith to be owing. The collector shall issue a r eceipt for the payment , and the receipt shall be filed with the comp l aint. Notwithstanding the provisions of chapter 197 , payment of the taxes the taxpayer admits to be due and owing and the timely filing of an action pursuant to this section shall suspend all procedures for the collection of taxes prior to final disposition of the action. (4) Payment of a tax shall not be deemed an admission that the tax was due and shall not prejudice the right to bring a timely action as provided in subsection (2) to challenge such tax and seek a refund . (5) No action to contest a tax assessment may be maintained , and any such action shall be dismissed , unless all taxes on the property assessed in years after the action is brought , which the taxpayer in good faith admits to be owing, are paid before they become delinquent. (6) The requirements of subsections (2), (3), and (5) are jurisdictional. No court shall have jurisdiction in such cases until after the requirements of both subsections (2) and (3) have been met. A court shall lose jurisdiction of a case when the taxpayer has failed to comply with the requirements of subsection (5). History.-s. 1, ch . 8586 , 1921 ; CGL 1038 ; s. 2, ch . 29737 , 1955 ; s. 1, c h . 67 -538 ; ss . 1, 2, ch . 69 -55 ; s. 8 , ch . 69 -102 ; s. 6 , ch . 69 -140 ; ss . 30 , 31 , ch . 70 -243 ; s. 1, ch . 72 -239 ; s. 6 , c h. 74 -234 ; s. 17 , ch . 82 -226 ; s. 7, ch . 83 -204 ; s. 56 , ch . 83 -217; s . 211 , ch . 85-342 ; s. 3, ch . 88 - 146 ; s. 151 , ch . 91 -112; s. 32 , ch . 94 -353 ; s. 1470 , ch. 95 -147 . Note.-Former ss . 192 .21 , 194 .151 , 196 .01 . 194. 181 Parties to a tax suit. - (1) The plaintiff in any tax suit shall be: (a) The taxpayer or other person contesting the assessment of any tax, the payment of which he or she is responsible for under a statute or a person who is responsible for the entire tax payment pursuant to a contract and has the written consent of the property owner, or the condominium association, cooperative association , or homeowners' association as defined in s. 723.075 which operates the units subject to the assessment; or (b) The property appraiser pursuant to s. 194.036. (2) In any case brought by the taxpayer or association contesting the assessment of any property, the county property appraiser shall be party defendant. In any case brought by the property appraiser pursuant to s. 194.036(1)(a) or (b), the taxpayer shall be party defendant. In any case brought by the property appraiser pursuant to s. 194.036(1 )(c), the value adjustment board shall be party defendant. (3) In any suit involving the collection of any tax on property, as well as questions relating to tax certificates or applications for tax deeds , the tax collector charged under the law with collecting such tax shall be the defendant . (4) In any suit involving a tax other than an ad valorem tax on property, the tax collector charged under the law with collecting such tax shall be defendant. However, this section does not apply in any instance wherein general law provides for some other person to be the party defendant . (5) In any suit in which the assessment of any tax , or the collection of any tax , tax certificate, or tax deed is contested on the ground that it is contrary to the State Constitution , the official of the state government responsible for overall supervision of the assessment and collection of such tax shall be made a party defendant of such suit . Any such suit shall be brought in that county having venue under s. 194.171 or, when that section is inapplicable , in the Circuit Court of Leon County, and the attorney for the defendant county officer shall upon request represent the state official in any such suit or proceeding , for which he or she shall receive no additional compensation . www.leg .state .fl .us/Statutes/index .cfm? App_ mode=Display _ Statute&URL=0 100-0199/0194/0194 .html 11/13 1/27/2020 Statutes & Constitution :View Statutes : Online Sunshine (6) In any suit in which the validity of any statute or regulation found in , or issued pursuant to, chapters 192- 197, inclusive, is contested, the public officer affected may be a party plaintiff. History.-s . 3, ch. 8586 , 1921 ; CGL 1040 ; ss . 1, 2 , ch . 69 -55 ; s . 7 , ch . 69 -140 ; s. 32 , ch . 70 -243 ; s . 1, ch . 73 -74; s . 9 , ch . 76 -133 ; s . 4, ch . 76-234 ; s. 1, ch . 77 -174 ; s . 27 , ch . 83 -204 ; s . 4 , ch . 88 -146 ; s. 152 , ch . 91-112 ; s . 983 , ch . 95 -147 ; s. 7, ch . 2004 -349 . Note.-Former s . 196.03 . 194. 192 Costs; interest on unpaid taxes; penalty.- (1) In any suit involving the assessment or collection of any tax, the court shall assess all costs . (2) If the court finds that the amount of tax owed by the taxpayer is greater than the amount the taxpayer has in good faith admitted and paid , it shall enter judgment against the taxpayer for the deficiency and for interest on the deficiency at the rate of 12 percent per year from the date the tax became delinquent. If it finds that the amount of tax which the taxpayer has admitted to be owing is grossly disproportionate to the amount of tax found to be due and that the taxpayer's admission was not made in good faith, the court shall also assess a penalty at the rate of 10 percent of the deficiency per year from the date the tax became delinquent. History.-s. 8 , ch. 69 -140 ; s . 33 , ch. 70-243 ; s . 35 , ch . 71 -355 ; s . 2, ch . 72 -239 ; s . 18 , ch . 82 -226 ; s . 4, ch . 96 -397 . 194.211 Injunction against tax sales.-ln any tax suit, the court may issue injunctions to restrain the sale of real or personal property for any tax which shall appear to be contrary to law or equity, and in no case shall any complaint be dismissed because the tax assessment complained of, or the injunction asked for, involves personal property only. History.-s. 2, ch . 8586 , 1921; CGL 1039 ; ss . 1, 2, ch . 69 -55 ; s . 34 , ch . 70 -243. Note .-Fo rmer s . 196.02 . 194.231 Parties in suits relating to distribution, etc., of funds to counties, etc.- (1) No court shall hereafter enter any interlocutory or final order, decree, or judgment in any case involving the validity or constitutionality of any law relating to the distribution, apportionment, or allocation of any state excise or other taxes equally to the several counties in this state under such law, until it shall be made to appear of record in the case that the party to the cause seeking such order, decree, or judgment has duly served upon the chairperson of the board of county commissioners or the chairperson of the school board of each of the counties of this state or upon both such chairpersons of said boards , depending upon whether one or both of said boards has an interest in the subject matter, written notice of the pendency of the case and thereafter of all hearings of all applications or motions for such orders , decrees of judgments in such cases , at least 5 days before all hearings. (2) Such notice shall state the time, place and date of each such hearing and adjournments thereof , and shall be accompanied by copy of the complaint and petition, motion or application for any such order, decree, or judgment and the exhibits thereto attached , if any; and upon such service such boards of such counties having an interest in the subject matter of the case shall forthwith be and become parties to the cause, and shall be by order of the court properly aligned as parties plaintiff or defendant . History.-s . 1, ch . 19029 , 1939 ; CGL 1940 Supp . 1279(110-f); s . 2 , c h. 29737 , 1955 ; ss . 1, 2 , ch . 69 -55 ; s . 1 , ch . 69 -300 ; s . 984 , ch . 95 - 147 . Note.-Former s . 196 .13 . PART Ill ASSESSMENT: PRESUMPTION OF CORRECTNESS 194. 301 Challenge to ad valorem tax assessment. 194.3015 Burden of proof. 194.301 Challenge to ad valorem tax assessment. - (1) In any administrative or judicial action in which a taxpayer challenges an ad valorem tax assessment of value, the property appraiser's assessment is presumed correct if the appraiser proves by a preponderance of the evidence that the assessment was arrived at by complying with s. 193.011, any other applicable statutory www.leg .state . fl . us/Statutes/index .cfm? App_ mode=Display _ Statute&U RL =0 100-0199/0194/0194 .html 12/13 1/27/2020 Statutes & Constitution :View Statutes : Online Sunshine requirements relating to classified use values or assessment caps, and professionally accepted appraisal practices , including mass appraisal standards , if appropriate. However, a taxpayer who challenges an assessment is entitled to a determination by the value adjustment board or court of the appropriateness of the appraisal methodology used in making the assessment . The value of property must be determined by an appraisal methodology that complies with the criteria of s. 193 .011 and professionally accepted appraisal practices. The provisions of this subsection preempt any prior case law that is inconsistent with this subsection . (2) In an administrative or judici al action in which an ad valorem tax assessment is challenged, the burden of proof is on the party initiating the challenge . (a) If the challenge is to the assessed value of the property, the party initiating the challenge has the burden of proving by a preponderance of the evidence that the assessed value: 1. Does not represent the just value of the property after taking into account any applicable limits on annual increases in the value of the property; 2. Does not represent the classified use value or fractional value of the property if the property is required to be assessed based on its character or use ; or 3. Is arbitrarily based on appraisal practices that are different from the appraisal practices generally applied by the property appraise r to comparable property within the same county. (b) If the party challenging the assessment satisfies the requirements of paragraph (a), the presumption provided in subsection (1) is overcome, and the value adjustment board or the court shall establish the assessment if there is competent , substantial evidence of value in the record which cumulatively meets the criteria of s. 193 .011 and professionally accepted appraisal practices. If the record lacks such evidence , the matter must be remanded to the property appraiser with appropriate directions from the value adjustment board or the court, and the property appraiser must comply with those directions . (c) If the revised assessment following remand is challenged , the procedures described in this section apply. (d) If the challenge is to the classification or exemption status of the property, there is no presumption of correctness , and the party initiating the challenge has the burden of proving by a preponderance of the ev i dence that the classification or exempt status assigned to the property is incorrect. History.-s . 1, ch . 97 -85 ; s. 1, ch . 2009 -121 . 194.3015 Burden of proof.- (1) It is the express intent of the Legislature that a taxpayer shall never have the burden of proving that the property appraiser's assessment is not supported by any reasonable hypothesis of a legal assessment . All cases establishing the every-reasonable-hypothesis standard were expressly rejected by the Legislature on the adoption of chapter 97-85 , Laws of Florida. It is the further intent of the Legislature that any cases published since 1997 ci t ing the every-reasonable-hypothesis standard are expressly rejected to the extent that they are interpretative of legislative intent. (2) This section is intended to clarify existing law and apply retroactively. History.-s . 2 , ch. 2009 -121 . Copyright © 1995-2020 The Florida Leg i slature • Privacv. Statement • Contact Us www.leg .state.fl.us/Statutes/index.cfm?App _mode=Display_Statute&URL=0100-0199/0194/0194 .html 13/13 1/27/2020 SOnline h. ns tne Statutes & Constitution :View Statutes : Online Sunshine Select Year : 2019 • Go The 2019 Florida Statutes Title XIX PUBLIC BUSINESS ChaP-ter 286 PUBLIC BUS I NESS : MISCELLANEOUS PROVISIONS CHAPTER 286 PUBLIC BUSINESS: MISCELLANEOUS PROVISIONS View Entire ChaP-ter 286 .001 Reports statutorily required ; filing , maintenance , retrieval , and provision of copies . 286.0105 Notices of meetings and hearings must advise that a record is required to appeal. 286 .011 Public meetings and records; public inspection ; criminal and civil penalties. 286 .0111 Legisla t ive r eview of certain exemptions from requirements for public meetings and recordkeepi ng by governmental entities. 286.0113 General exemptions from public meetings. 286.0114 Public meetings ; reasonable opportunity to be heard ; attorney fees . 286 .01141 Criminal justice commissions; public meetings exemption. 286.0115 Access to local public officials; quasi-judicial proceedings on local government land use matters. 286.012 Voting requirement at meetings of governmental bodies. 286 .021 Department of State to hold title to patents, trademarks , copyrights, etc. 286 .031 Authority of Department of State in connection with patents , trademarks , copyrights, etc. 286 .035 Constitution Revision Commission; powers of chair; assistance by state and local agencies . 286 .036 Taxation and Budget Reform Commission ; powers . 286.041 Prohibited requirements of bidders on contracts for public works relative to income tax returns. 286.043 Limitation on use of funds for discriminatory contr act or bid specifications relating to car rental concessions at airports . 286.23 Real property conveyed to public agency; disclosure of beneficial interests ; notice; exemptions . 286 .25 Publication or statement of state sponsorship . 286 .26 Accessibility of public meetings to the physically handicapped. 286.27 Use of state funds for greeting cards prohibited. 286 .29 Climate-friendly public business. 286.001 Reports statutorily required; filing, maintenance, retrieval, and provision of copies.- (1) Unless otherwise specifically provided by law, any agency or officer of the executive, legislative, or judicial branches of state government , the State Board of Education , the Board of Governors of the State University System , or the Public Service Commission required or authorized by law to make reports regularly or periodically shall fulfill such requirement by filing an abstract of the report with the statutorily or administratively designated recipients of the report and an abstract and one copy of the report with the Division of Library and Information Services of the Department of State , unless the head of the reporting entity makes a determination that the additiona l cost of providing the entire report to the statutorily or administratively designated recipients is justified. A one-page summary justifying the determination shall be submitted to the chairs of the governmental operations committees of both houses of the Legislature. The abstract of the contents of such report shall be no more than one-half page in length. The actual report shall be retained by the reporting agency or officer, and copies of the report shall be provided to interested parties and the statutorily or administratively designated recipients of the report upon request. www.leg .state .fl .us/statutes/index.cfm?App_mode=Display_Statute&URL=0200-0299/0286/0286 .html 1/11 1/27/2020 Statutes & Constitution :View Statutes : Online Sunshine (2) With respect to reports statutorily required of agencies or officers within the executive, legislative, or judicial branches of state government, the State Board of Education, the Board of Governors of the State University System , or the Public Service Commission, it is the duty of the division, in addition to its duties under s. 257 .05, to: (a) Regularly compile and update bibliographic information on such reports for distribution as provided in paragraph (b). Such bibliographic information may be i ncluded in the bibliographies prepared by the division pursuant to s. 257 .05(3). (b) Provide for at least quarter ly distribution of bibliographic information on reports to: 1. Agencies and officers within the executive, legislative , and judicial branches of state government, the State Board of Education, the Board of Governors of the State University System , and the Public Service Commission , free of charge ; and 2. Other interested parties upon request properly made and upon payment of the actual cost of duplication pursuant to s. 119 .07(1). (3) As soon as practicable, the administrative head of each executive, legislative, or judicial agency and each agency of the State Board of Education , the Board of Governors of the State University System , and the Public Service Commission required by law to make reports peri odically shall ensure that those reports are created , stored , managed , updated, retrieved, and disseminated through electronic means . (4) This section may not be construed to wa i ve or modify the requirement ins. 257 .05(2) pertaining to the provision of copies of state publications to the division . History.-ss . 26 , 28 , 29 , ch . 84 -254 ; s . 12 , c h . 92 -98 ; s. 104 , ch . 92 -1 42 ; s. 29 , ch . 95 -196 ; s . 34 , ch . 2007-217 ; s. 8 , ch . 2015 -117 . 286.0105 Notices of meetings and hearings must advise that a record is required to appeal.-Each board , commission , or agency of this state or of any political subdivision thereof shall include in the notice of any meeting or hearing , if notice of the meeting or hearing is required , of such board, commission, or agency, conspicuously on such notice , the advice that, if a person decides to appeal any decision made by the board, agency, or commission with respect to any matter considered at such meeting or hearing , he or she will need a record of the proceedings, and that, for such purpose , he or she may need to ensure that a verbatim record of the proceedings is made, which record includes the testimony and evidence upon which the appeal is to be based . The requirements of this section do not apply to the notice provided in s. 200.065(3). History.-s . 1, ch . 80 -150 ; s. 14 , ch . 88 -216 ; s. 209 , ch. 95 -148 . 286.011 Public meetings and records; public inspection; criminal and civil penalties.- (1) All meetings of any board or commission of any state agency or authority or of any agency or authority of any county, municipal corporation , or political subdivision , except as otherwise provided in the Constitution , including meetings with or attended by any person elected to such board or commission, but who has not yet taken office, at which official acts are to be taken are declared to be public meetings open to the public at all times, and no resolution, rule , or formal action shall be considered binding except as taken or made at such meeting. The board or commission must provide reasonable notice of all such meetings . (2) The minutes of a meeting of any such board or commission of any such state agency or authority shall be promptly recorded , and such records shall be open to public inspection. The circuit courts of this state shall have jurisdiction to issue injunctions to enforce the purposes of this section upon application by any citizen of this state . (3)(a) Any public officer who violates any provision of this section is guilty of a noncriminal infraction , punishable by fine not exceeding $500. (b) Any person who is a member of a board or commission or of any state agency or authority of any county, municipal corporation, or political subdivision who knowingly violates the provisions of this section by attending a meeting not held in accordance with the provisions hereof is guilty of a misdemeanor of the second degree , punishable as provided ins. 775.082 ors. 775 .083. (c) Conduct which occurs outside the state which would constitute a knowing violation of this section is a misdemeanor of the second degree , punishable as provided ins. 775.082 ors. 775.083 . www.leg .state .fl .us/statutes/index.cfm?App_mode=Display_Statute&URL=0200-0299/0286/0286.html 2/11 1/27/2020 Statutes & Constitution :View Statutes : Online Sunshine (4) Whenever an action has been filed against any board or commission of any state agency or authority or any agency or authority of any county, municipal corporation , or political subdivision to enforce the provisions of this section or to invalidate the actions of any such board, commission, agency, or authority, which action was taken in violation of this section , and the court determines that the defendant or defendants to such action acted in violation of this section , the court shall assess a reasonable attorney's fee against such agency, and may assess a reasonable attorney's fee against the individual filing such an action if the court finds it was filed in bad faith or was frivolous . Any fees so assessed may be assessed against the individual member or members of such board or commission ; provided , that in any case where the board or commission seeks the advice of its attorney and such advice is followed, no such fees shall be assessed against the individual member or members of the board or commission. However, this subsection shall not apply to a state attorney or his or her duly authorized assistants or any officer charged with enforcing the provisions of this section . (5) Whenever any board or commission of any state agency or authority or any agency or authority of any county, municipal corporation, or political subd i vision appeals any court order which has found said board, commission , agency, or authority to have violated this section, and such order is affirmed, the court shall assess a reasonable attorney's fee for the appeal against such board, commission, agency, or authority. Any fees so assessed may be assessed against the individual member or members of such board or commission ; provided, that in any case where the board or commission seeks the advice of its attorney and such advice is followed, no such fees shall be assessed against the individual member or members of the board or commission . (6) All persons subject to subsection (1) are prohibited from holding meetings at any facility or location which discriminates on the basis of sex , age , race , creed , color, origin , or economic status or which operates in such a manner as to unreasonably restrict public access to such a facility. (7) Whenever any member of any board or commission of any state agency or authority or any agency or authority of any county, municipal corporation , or political subdivision is charged with a violation of this section and is subsequently acqu i tted , the board or commission is authorized to reimburse said member for any portion of his or her reasonable attorney's fees . (8) Notwithstanding the provisions of subsection (1 ), any board or commission of any state agency or authority or any agency or authority of any county, municipal corporation, or political subdivision, and the chief administrative or executive officer of the governmental entity, may meet in private with the entity's attorney to discuss pending litigation to which the enti ty is pr esently a party before a court or administrative agency, provided that the following conditions are met: (a) The entity's attorney shall advise the entity at a public meeting that he or she desires advice concerning the litigation . (b) The subject matter of the meeting shall be confined to settlement negotiations or strategy sessions related to litigation expenditures. (c) The entire session shall be recorded by a certified court reporter. The reporter shall record the times of commencement and termination of the session , all discussion and proceedings, the names of all persons present at any time, and the names of all persons speaking. No portion of the session shall be off the r ecord . The court reporter's notes shall be fully transcribed and filed with the entity's clerk within a reasonable time after the meeting. (d) The entity shall give reasonable public notice of the time and date of the attorney-client session and the names of persons who will be attending the session . The session shall commence at an open meeting at which the persons chairing the meeting shall announce the commencement and estimated length of the attorney-client session and the names of the persons attending . At the conclusion of the attorney-client session , the meeting shall be reopened , and the person chairing the meeting shall announce the termination of the session . (e) The transcript shall be made part of the public record upon conclusion of the litigation. History.-s. 1, ch . 67 -356 ; s. 159 , ch. 71 -136 ; s. 1, ch . 78 -365 ; s . 6 , ch . 85 -301 ; s. 33 , ch . 91-224 ; s . 1, ch . 93-232 ; s. 210 , ch . 95 -148 ; s. 1, ch. 95 -353 ; s. 2, ch . 2012-25 . www.leg .state .fl .us/statutes/index.cfm?App_mode =Display_Statute&URL=0200-0299/0286/0286 .html 3/11 1/27/2020 Statutes & Constitution :View Statutes : Online Sunshine 286.0111 Legislative review of certain exemptions from requirements for public meetings and recordkeeping by governmental entities.-The provisions of s. 119.15, the Open Government Sunset Review Act, apply to the provisions of law which provide exemptions to s. 286.011, as provided in s. 119.15. History.-s . 9 , ch. 84 -298 ; s. 2, ch. 85 -301 ; s . 3, ch. 95 -217; s. 53 , ch. 2008 -4 . 286.0113 General exemptions from public meetings.- (1) That portion of a meeting that would reveal a security or firesafety system plan or portion thereof made confidential and exempt bys. 119.071 (3)(a) is exempt from s. 286.011 and s. 24(b), Art. I of the State Constitution. This subsection is subject to the Open Government Sunset Review Act in accordance with s. 119. 15 and shall stand repealed on October 2, 2023, unless reviewed and saved from repeal through reenactment by the Legislature. (2)(a) For purposes of this subsection: 1. "Competitive solicitation" means the process of requesting and receiving sealed bids, proposals, or replies in accordance with the terms of a competitive process, regardless of the method of procurement. 2. "Team" means a group of members established by an agency for the purpose of conducting negotiations as part of a competitive solicitation. (b)1. Any portion of a meeting at which a negotiation with a vendor is conducted pursuant to a competitive solicitation, at which a vendor makes an oral presentation as part of a competitive solicitation, or at which a vendor answers questions as part of a competitive solicitation is exempt from s. 286.011 ands. 24(b), Art. I of the State Constitution. 2. Any portion of a team meeting at which negotiation strategies are discussed is exempt from s. 286.011 and s. 24(b), Art. I of the State Constitution. (c)1. A complete recording shall be made of any portion of an exempt meeting. No portion of the exempt meeting may be held off the record. 2. The recording of, and any records presented at, the exempt meeting are exempt from s. 119.07(1) ands. 24(a), Art . I of the State Constitution until such time as the agency provides notice of an intended decision or until 30 days after opening the bids, proposals, or final replies, whichever occurs earlier. 3. If the agency rejects all bids, proposals, or replies and concurrently provides notice of its intent to reissue a competitive solicitation, the recording and any records presented at the exempt meeting remain exempt from s. 119.07(1) and s. 24(a), Art. I of the State Constitution until such time as the agency provides notice of an intended decision concerning the reissued competitive solicitation or until the agency withdraws the reissued competitive solicitation. A recording and any records presented at an exempt meeting are not exempt for longer than 12 months after the initial agency notice rejecting all bids, proposals, or replies. (3)(a) That portion of a meeting held by a utility owned or operated by a unit of local government which would reveal information that is exempt under s. 119.0713(5) is exempt from s. 286 .011 ands. 24(b), Art. I of the State Constitution. All exempt portions of such a meeting must be recorded and transcribed . The recording and transcript of the meeting are exempt from disclosure under s. 119.07(1) ands. 24(a), Art. I of the State Constitution unless a court of competent jurisdiction, following an in-camera review, determines that the meeting was not restricted to the discussion of data and information made exempt by this section . In the event of such a judicial determination, only the portion of the recording or transcript which reveals nonexempt data and information may be disclosed to a third party. (b) This subsection is subject to the Open Government Sunset Review Act in accordance withs. 119.15 and shall stand repealed on October 2, 2024, unless reviewed and saved from repeal through reenactment by the Legislature. History.-s. 2, ch. 2001 -361; s. 44, ch . 2005 -251 ; s. 2, ch . 2006-158; s. 2, ch . 2006 -284; s. 13, ch . 2010 -151 ; s. 2, ch. 2011-140; s. 2 , ch. 2016 -49 ; s. 3, ch . 2018 -146; s. 1, ch. 2019 -37 . 286.0114 Public meetings; reasonable opportunity to be heard; attorney fees.- (1) For purposes of this section, "board or commission" means a board or commission of any state agency or authority or of any agency or authority of a county, municipal corporation, or political subdivision. www.leg.state.fl .us/statutes/index.cfm?App_mode=Display_Statute&URL=0200-0299/0286/0286 .html 4/11 1/27/2020 Statutes & Constitution :View Statutes : Online Sunshine (2) Members of the public shall be given a reasonable opportunity to be heard on a proposition before a board or commission . The opportunity to be heard need not occur at the same meeting at which the board or commission takes official action on the proposition if the opportunity occurs at a meeting that is during the decisionmaking process and is within reasonable proximity in time before the meeting at which the board or commission takes the official action . This section does not prohibit a board or comm i ss i on from maintaining orderly conduct or proper decorum in a public meeting . The opportunity to be heard is subject to rules or policies adopted by the board or commission , as provided in subsection (4). (3) The requirements in subsection (2) do not apply to: (a) An official act that must be taken to deal with an emergency situation affecting the public health, welfare, or safety, if compliance with the requirements would cause an unreasonable delay in the ability of the board or commission to act; (b) An official act involving no more than a ministerial act , including, but not limited to, approval of minutes and ceremonial proclamations ; (c) A meeting that is exempt from s. 286.011; or (d) A meeting during which the board or commission is acting in a quasi -judicial capacity. This paragraph does not affect the r i ght of a person to be heard as otherwise provided by law. (4) Rules or polici es of a board or commission which govern the opportunity to be heard are limited to those that: (a) Provide guidelines regarding the amount of time an individual has to address the board or commission; (b) Prescri be procedures for allowing representatives of groups or factions on a proposition to address the board or commission, rather than all members of such groups or factions , at meetings in which a large number of individuals wish to be heard ; (c) Prescribe procedures or forms for an individual to use in order to inform the board or commission of a desire to be heard ; to indicate his or her support , opposition, or neutrality on a proposition; and to indicate his or her designation of a representative to speak for him or her or his or her group on a proposition if he or she so chooses; or (d) Designate a specified period of time fo r public comment. (5) If a board or commission adopts rules or policies in compliance with this section and follows such rules or policies when providing an opportunity for members of the public to be heard , the board or commission is deemed to be acting in compliance with this section. (6) A circuit court has jurisdiction to issue an injunction for the purpose of enforcing this section upon the filing of an application for such injunction by a citi zen of this state . (?)(a) Whenever an action is filed against a board or comm i ssion to enforce this section, the court shall assess reasonable attorney fees against such board or commission if the court determines that the defendant to such action acted in violation of this section. The court may assess reasonable attorney fees against the individual filing such an action if the court finds that the action was filed in bad faith or was frivolous . This paragraph does not apply to a state attorney or his or her duly authorized assistants or an officer charged with enforcing this section . (b) Whenever a board or commission appeals a court order that has found the board or commission to have violated this section , and such order is affirmed , the court shall assess reasonable attorney fees for the appeal against such board or commission. (8) An action taken by a board or commission which is found to be in violation of this section is not void as a result of that violation . History.-s . 1, ch. 2013 -227 . 286.01141 Criminal justice commissions; public meetings exemption.- (1) As used in this section, the term: (a) "Duly constituted criminal justice commission" means an advisory commission created by municipal or county ordinance whose membership is comprised of individuals from the private sector and the public sector and whose purpose is to examine local criminal justice issues. www.leg .state.fl.us/statutes/index.cfm?App_mode=Display_Statute&URL=0200-0299/0286/0286.html 5/11 1/27/2020 Statutes & Constitution :View Statutes : Online Sunshine (b) "Active" has the same meaning as provided ins. 119.011. (c) "Criminal intelligence information" has the same meaning as provided ins. 119.011. (d) "Criminal investigative information" has the same meaning as provided in s. 119.011. (2) That portion of a meeting of a duly constituted criminal justice commission at which members of the commission discuss active criminal intelligence information or active criminal investigative information that is currently being considered by, or which may foreseeably come before, the commission is exempt from s. 286.011 ands. 24(b), Art. I of the State Constitution, provided that at any public meeting of the criminal justice commission at which such matter is being considered, the commission members publicly disclose the fact that the matter has been discussed . History.-s. 1, ch . 2013·196; s. 1, ch . 2018-40 . 286.0115 Access to local public officials; quasi-judicial proceedings on local government land use matters.- (1 )(a) A county or municipality may adopt an ordinance or resolution removing the presumption of prejudice from ex parte communications with local public officials by establishing a process to disclose ex parte communications with such officials pursuant to this subsection or by adopting an alternative process for such disclosure. However, this subsection does not require a county or municipality to adopt any ordinance or resolution establishing a disclosure process . (b) As used in this subsection, the term "local public official" means any elected or appointed public official holding a county or municipal office who recommends or takes quasi-judicial action as a member of a board or commission. The term does not include a member of the board or commission of any state agency or authority. (c) Any person not otherwise prohibited by statute, charter provision, or ordinance may discuss with any local public official the merits of any matter on which action may be taken by any board or commission on which the local public official is a member. If adopted by county or municipal ordinance or resolution, adherence to the following procedures shall remove the presumption of prejudice arising from ex parte communications with local public officials. 1. The substance of any ex parte communication with a local public official which relates to quasi-judicial action pending before the official is not presumed prejudicial to the action if the subject of the communication and the identity of the person, group, or entity with whom the communication took place is disclosed and made a part of the record before final action on the matter. 2. A local public official may read a written communication from any person. However, a written communication that relates to quasi-judicial action pending before a local public official shall not be presumed prejudicial to the action, and such written communication shall be made a part of the record before final action on the matter. 3. Local public officials may conduct investigations and site visits and may receive expert opinions regarding quasi-judicial action pending before them. Such activities shall not be presumed prejudicial to the action if the existence of the investigation, site visit, or expert opinion is made a part of the record before final action on the matter. 4. Disclosure made pursuant to subparagraphs 1., 2., and 3. must be made before or during the public meeting at which a vote is taken on such matters, so that persons who have opinions contrary to those expressed in the ex parte communication are given a reasonable opportunity to refute or respond to the communication. This subsection does not subject local public officials to part Ill of chapter 112 for not complying with this paragraph. (2)(a) Notwithstanding the provisions of subsection (1 ), a county or municipality may adopt an ordinance or resolution establishing the procedures and provisions of this subsection for quasi-judicial proceedings on local government land use matters. The ordinance or resolution shall provide procedures and provisions identical to this subsection. However, this subsection does not require a county or municipality to adopt such an ordinance or resolution. (b) In a quasi-judicial proceeding on local government land use matters, a person who appears before the decisionmaking body who is not a party or party-intervenor shall be allowed to testify before the decisionmaking www.leg .state .fl .us/statutes/index.cfm?App_mode=Display_Statute&URL=0200-0299/0286/0286 .html 6/11 1/27/2020 Statutes & Constitution :View Statutes : Online Sunshine body, subject to control by the decisionmaking body, and may be requested to respond to questions from the decisionmaking body, but need not be sworn as a witness, is not required to be subject to cross-examination, and is not required to be qualified as an expert witness. The decisionmaking body shall assign weight and credibility to such testimony as it deems appropriate. A party or party-intervenor in a quasi-judicial proceeding on local government land use matters, upon request by another party or party-intervenor, shall be sworn as a witness, shall be subject to cross-examination by other parties or party-intervenors, and shall be required to be qualified as an expert witness, as appropriate . (c) In a quasi-judicial proceeding on local government land use matters, a person may not be precluded from communicating directly with a member of the decisionmaking body by application of ex parte communication prohibitions. Disclosure of such communications by a member of the decisionmaking body is not required , and such nondisclosure shall not be presumed prejudicial to the decision of the decisionmaking body. All decisions of the decisionmaking body in a quasi-judicial proceeding on local government land use matters must be supported by substantial, competent evidence in the record pertinent to the proceeding, irrespective of such communications. (3) This section does not restrict the authority of any board or commission to establish rules or procedures governing public hearings or contacts with local public officials. History.-s . 1, ch . 95 -352 ; s . 31 , ch . 96-324. 286.012 Voting requirement at meetings of governmental bodies.-A member of a state, county, or municipal governmental board, commission, or agency who is present at a meeting of any such body at which an official decision, ruling, or other official act is to be taken or adopted may not abstain from voting in regard to any such decision, ruling, or act; and a vote shall be recorded or counted for each such member present, unless, with respect to any such member, there is, or appears to be, a possible conflict of interest under s. 112.311, s. 112 .313, s. 112. 3143, or additional or more stringent standards of conduct, if any, adopted pursuant to s. 112.326. If there is , or appears to be, a possible conflict under s. 112.311, s. 112.313, ors. 112.3143 , the member shall comply with the disclosure requirements of s. 112.3143. If the only conflict or possible conflict is one arising from the additional or more stringent standards adopted pursuant to s. 112.326, the member shall comply with any disclosure requirements adopted pursuant to s. 112.326. If the official decision, ruling, or act occurs in the context of a quasi-judicial proceeding, a member may abstain from voting on such matter if the abstention is to assure a fair proceeding free from potential bias or prejudice. History.-s . 1, ch . 72-311 ; s. 9, ch . 75-208 ; s . 2 , ch. 84-357 ; s. 13 , ch . 94-277; s . 19, ch . 2013 -36; s . 7, ch . 2014-183 . 286.021 Department of State to hold title to patents, trademarks, copyrights, etc.-The legal title and every right, interest, claim or demand of any kind in and to any patent, trademark or copyright, or application for the same, now owned or held, or as may hereafter be acquired, owned and held by the state, or any of its boards, commissions or agencies, is hereby granted to and vested in the Department of State for the use and benefit of the state; and no person, firm or corporation shall be entitled to use the same without the written consent of said Department of State. History.-s. 1, ch . 21959, 1943; ss . 22 , 35 , ch . 69-106; s . 2 , ch. 70-440; s . 15 , ch. 79-65. Note.-Former s . 272 .01 . 286.031 Authority of Department of State in connection with patents, trademarks, copyrights, etc.-The Department of State is authorized to do and perform any and all things necessary to secure letters patent, copyright and trademark on any invention or otherwise, and to enforce the rights of the state therein; to license, lease, assign, or otherwise give written consent to any person, firm or corporation for the manufacture or use thereof, on a royalty basis, or for such other consideration as said department shall deem proper; to take any and all action necessary, including legal actions, to protect the same against improper or unlawful use or infringement, and to enforce the collection of any sums due the state and said department for the manufacture or use thereof by any other party; to sell any of the same and to execute any and all instruments on behalf of the state necessary to consummate any such sale; and to do any and all other acts necessary and proper for the execution of powers and duties herein conferred upon said department for the benefit of the state. History.-s. 2, ch. 21959 , 1943; ss . 22, 35, ch . 69-106; s . 2 , ch . 70-440; s . 16 , ch . 79-65 . www .leg .state .fl .us/statutes/index .cfm?App_mode=Display_Statute&URL=0200-0299/0286/0286.html 7/11 1/27/2020 Statutes & Constitution :View Statutes : Online Sunshine Note.-Former s. 272 .02. 286.035 Constitution Revision Commission; powers of chair; assistance by state and local agencies.- (1) The chair of the Constitution Revision Commission, appointed pursuant to s. 2, Art. XI of the State Constitution, is authorized to employ personnel and to incur expenses related to the official operation of the commission or its committees, to sign vouchers, and to otherwise expend funds appropriated to the commission for carrying out its official duties. (2) All state and local agencies are hereby authorized and directed to assist, in any manner necessary, the Constitution Revision Commission established pursuant to s. 2, Art. XI of the State Constitution upon its request or the request of its chair. History.-s . 1, ch . 77-201 ; s. 211, ch. 95-148 . 286.036 Taxation and Budget Reform Commission; powers.- (1) The Taxation and Budget Reform Commission appointed pursuant to s. 6, Art. XI of the State Constitution, is authorized to employ personnel and to incur expenses related to the official operation of the commission or its committees, and to expend funds appropriated to the commission for carrying out its official duties. Commission members and staff are entitled to per diem and reimbursement of travel expenses incurred in carrying out their duties, as provided ins. 112 .061. (2) All state and regional agencies and governments are authorized and directed to assist, in any manner necessary, the Taxation and Budget Reform Commission upon its request. (3) All local governments are authorized to assist the Taxation and Budget Reform Commission in any manner necessary. Municipal and county governments are encouraged to cooperate with the commission, examine their taxation and budgetary policies, and submit recommendations to the commission in the form and manner prescribed by the commission. (4) Each Taxation and Budget Reform Commission established pursuant to s. 6, Art. XI of the State Constitution and this section may not act or operate later than June 30 of the third year following the year in which the commission is required to be established. (5) The Taxation and Budget Reform Commission is assigned, for administrative purposes, to the legislative branch. The Office of Legislative Services is directed to expedite, where possible, the business of the commission consistent with prudent financial and management practices. (6) The Legislative Auditing Committee may at any time, without regard to whether the Legislature is then in session or out of session, take under consideration any matter within the scope of the duties of the Taxation and Budget Reform Commission, and in connection therewith may exercise the powers of subpoena by law vested in a standing committee of the Legislature. History.-s . 12 , ch. 90 -203 ; s. 6 , ch . 2007 -98. 286.041 Prohibited requirements of bidders on contracts for public works relative to income tax returns.- (1) The state or any of its departments, agencies, bureaus, commissions, and officers and the counties, consolidated governments, municipalities, school districts, special districts, and other public bodies of this state, and the departments, agencies, bureaus, commissions, and officers thereof, shall not require, directly or indirectly, an audit or inspection of any federal or state income tax returns of any company, corporation, or person as a prior condition before entering into contracts with said company, corporation, or person to construct any public work or to supply any materials, labor, equipment or services, or any combination thereof. (2) Any person who violates the provisions of this section is guilty of a misdemeanor of the second degree, punishable as provided in s. 775.083, except that the fine shall not be less than $100. History.-s . 1, ch. 72-130. 286.043 Limitation on use of funds for discriminatory contract or bid specifications relating to car rental concessions at airports.-No public funds shall be used by a unit of local government for the purpose of promulgating contract or bid specifications relating to car rental concessions at airports which would preclude a www.leg .state .fl .us/statutes/index.cfm?App_mode=Display_Statute&URL=0200-0299/0286/0286 .html 8/11 1/27/2020 Statutes & Constitution :View Statutes : Online Sunshine corporation authorized to do business in this state from submitting bids or entering into such contracts with such unit of local government . Nothing in this section shall prevent the local government from providing in such specifications a minimum annual guarantee of r evenue to be paid to such unit of local government. History.-s . 4 , ch . 79 -119 . 286.23 Real property conveyed to public agency; disclosure of beneficial interests; notice; exemptions. (1) Any person or entity holding real property in the form of a partnership , limited partnership , corporation , trust , or any form of representati ve capacity whatsoever for others , except as otherwise provided in this section , shall , before entering into any contract whereby such real property held in representative capacity is sold, leased, taken by eminent domain , or otherwise conveyed to the state or any local governmental unit, or an agency of either, make a public disclosure in writi ng , unde r oath and subject to the penalties prescribed for perjury, which shall state his or her name and address and the name and address of every person having a beneficial interest in the real property, however small or minimal. This written disclosure shall be made to the chief officer, or to his or her officially designated representative , of the state , local governmental unit, or agency of either, with which the transaction is made at least 10 days prior to the time of closing or, in the case of an eminent domain taking , within 48 hours after the time when the requ i red sum is deposited in the registry of the court . Notice of the deposit shall be made to the person or entity by registered or certified mail before the 48-hour period begins . (2) The state or local governmental unit, or an agency of either, shall send written notice by registered mail to the person required to make disclosures under this section, prior to the time when such disclosures are required to be made, which written request shall also inform the person required to make such disclosure that such disclosure must be made under oath, subject to the penalties prescribed for perjury. (3)(a) The beneficial interest in any entity registered with the Federal Securities Exchange Commission or registered pursuant to chapter 517, whose interest is for sale to the gene r al public , is hereby exempt from the provisions of this section . When disclosure of persons having beneficial interests in nonpublic entities is required, the entity or person shall not be required by the provisions of this section to disclose persons or entities holding less than 5 percent of the beneficial interest in the disclosing entity. (b) In the case of an eminent domain taking , any entity or person other than a public officer or public employee , holding real property in the form of a trust which was created more than 3 years prior to the deposit of the required sum in the registry of the court, is hereby exempt from the provisions of this section . However, in order to qualify for the exemption set forth in this section , the trustee of such trust shall be required to certify within 48 hours after such deposit , under penalty of perjury, that no public officer or public employee has any beneficial interest whatsoever in such trust. Disclosure of any changes in the trust instrument or of persons having beneficial interest in the trust shall be made if such changes occurred during the 3 years prior to the deposit of said sum in the registry of the court . (4) This section shall be liberally construed to accomplish the purpose of requiring the identification of the actual parties benefiting from any transaction with a governmental unit or agency involving the procurement of the ownership or use of property by such governmental unit or agency. History.-ss . 1, 2, 3 , 4 , 5, ch . 74 -174 ; s. 1, ch . 77-174 ; s. 72 , ch . 86 -186 ; s . 7 , ch . 91 -56 ; s. 212, ch . 95 -148 . 286.25 Publication or statement of state sponsorship.-Any nongovernmental organization which sponsors a program financed partially by state funds or funds obtained from a state agency shall, in publicizing, advertising, or describing the sponsorship of the program, state : "Sponsored by _(name of organization)_ and the State of Florida." If the sponsorship reference is in written material , the words "State of Florida" shall appear in the same size letters or type as the name of the organization. History.-s. 1, ch . 77 -224. 286.26 Accessibility of public meetings to the physically handicapped.- (1) Whenever any board or commission of any state agency or authority, or of any agency or authority of any county, municipal corporation, or other political subdivision , which has scheduled a meeting at which official acts www.leg.state.fl .us/statutes/index.cfm?App_mode=Display_Statute&URL=0200-0299/0286/0286 .htm1 9/11 1/27/2020 Statutes & Constitution :View Statutes : Online Sunshine are to be taken receives , at least 48 hours prior to the meeting , a written request by a physically handicapped person to attend the meeting, directed to the chairperson or director of such board , commission , agency, or authority, such chairperson or director shall provide a manner by which such person may attend the meeting at its scheduled site or reschedule the meeting to a site which would be accessible to such person. (2) If an affected handicapped person objects in the written request , nothing contained in the provisions of this section shall be construed or interpreted to permit the use of human physical assistance to the physically handicapped in lieu of the construction or use of ramps or other mechanical devices in order to comply with the provisions of this section . History.-s . 1, ch . 77 -277 ; s. 1, ch . 79 -170 ; s. 116 , ch. 79 -400 ; s. 1, ch . 81 -268 . 286.27 Use of state funds for greeting cards prohibited.-No state funds shall be expended for the purchase, preparation , printing , or mailing of any card the sole purpose of which is to convey holiday greetings. History.-s . 1, ch . 92 -21 . 286.29 Climate-friendly public business.-The Legislature recognizes the importance of leadership by state government in the area of energy efficiency and in reducing the greenhouse gas emissions of state government operations . The following shall pertain to all state agencies when conducting public business : (1) The Department of Management Services shall develop the "Florida Climate-Friendly Preferred Products List ." In maintaining that list, the department, in consultation with the Department of Environmental Protection , shall continually assess products currently available for purchase under state term contracts to identify specific products and vendors that offer clear energy efficiency or other environmental benefits over competing products. When procuring products from state term contracts, state agencies shall first consult the Florida Climate-Friendly Preferred Products List and procure such products if the price is comparable. (2) State agencies shall contract for meeting and conference space only with hotels or conference facilities that have received the "Green Lodging" designation from the Department of Environmental Protection for best practices in water, energy, and waste efficiency standards , unless the responsible state agency head makes a determination that no other viable alternative exists. The Department of Environmental Protection is authorized to adopt rules to implement the "Green Lodging" program . (3) Each state agency shall ensure that all maintained vehicles meet minimum maintenance schedules shown to reduce fuel consumption, which include : ensuring appropriate tire pressures and tread depth; replacing fuel filters and emission filters at recommended intervals; using proper motor oils; and performing timely motor maintenance. Each state agency shall measure and report compliance to the Department of Management Services through the Equipment Management Information System database. (4) When procuring new vehicles , all state agencies, state universities, community colleges, and local governments that purchase vehicles under a state purchasing plan shall first define the intended purpose for the vehicle and determine which of the following use classes for which the vehicle is being procured : (a) State business travel, designated operator; (b) State business travel , pool operators; (c) Construction , agricultural , or maintenance work; (d) Conveyance of passengers ; (e) Conveyance of building or maintenance materials and supplies; (f) Off-road vehicle , motorcycle , or all-terrain vehicle; (g) Emergency response; or (h) Other. Vehicles described in pa ragraphs (a) through (h), when being processed for purchase or leasing agreements, must be selected for the greatest fuel efficiency available for a given use class when fuel economy data are available. Exceptions may be made for individual vehicles in paragraph (g) when accompanied, during the procurement process, by documentation indicating that the operator or operators will exclusively be emergency first responders or have special documented need for exceptional vehicle performance characteristics. Any request for an www.leg.state .fl .us/statutes/index.cfm?App_mode=Display_Statute&URL=0200-0299/0286/0286.html 10/11 1/27/2020 Statutes & Constitution :View Statutes : Online Sunshine exception must be approved by the purchasing agency head and any exceptional performance characteristics denoted as a part of the procurement process prior to purchase. (5) All state agencies shall use ethanol and biodiesel blended fuels when available. State agencies administering central fueling operations for state-owned vehicles shall procure biofuels for fleet needs to the greatest extent practicable. History.-s. 23 , ch . 2008 -227 ; s. 25 , ch . 2018 -110 . Copyright © 1995-2020 The Florida Legislature • PrivacY. Statement • Contact Us www.leg .state .fl.us/statutes/index .cfm?App_mode=Display_Statute&URL=0200-0299/0286/0286 .html 11/11 PART OF THE USA TODAY NETWORK Publ ish e d Daily BCC CLERK OF CIRCUIT COURT 3299 TAMIAMI TRL E 700 NAPLES , FL 34112 Affidavit of Publication STATE OF WISCONSIN COUNTY OF BROWN N aples , FL 3411 0 Before the undersigned they serv e as the authority, personally appeared said legal clerk wh o o n oath says that he /she serves as Legal Clerk of the Naples Daily News , a daily newspaper published at Naple s, in Collier County , Florida ; distributed in Coll ier and Lee counties of Florida ; that the attached copy of the advertising was published in said newspaper on dates listed . A l liant further says that the said Naples Daily News is a newspaper published at Naples, in said Collier County, Florida , and that the said newspaper has heretofore be e n cont inuously published in said Collier County, Florida ; distribute d in Colli e r and Lee counties of Florida, each day and has been entered as second class mail matter at the post office in Naples, in said Collier County, Florida, for a per iod of one year next preceding the first publication of the attached copy of advertisement; and affiant further says that he has neither paid nor promised any person, or corporat ion any discount, rebate , commission or refund for the purpose of securing this advertisement for publication in the said newspaper. Published : January 27, 2020 ~ Subscr ib ed an d sworn to be fo re on January 27. 2020 . N otary , State of WI, County of Brown f --! ,, IU\ IV l ()l'J I. >LOI 11 f J <Jlilf \' [l11h!11 ' ', t d H (Jf \JVJ:.:.r:c>Jl 1r My comm ission exp ires Augus t 6. 2021 Pub li cat ion Cost. $259 .00 Ad No : 0004002552 Custome r No : 1303800 PO #: 4 500200779 This is not an invoice NOTICE OF MEETING VALUE ADJUSTMENT BOARD COLLIER COUNTY, FLORIDA Notice Is hereby given th at the COLUEACOUNTY VALUE AD· JUSTM ENT BOARD (VAB) wi ll co nducl its final meeting for the 2019 Tax Year on February 10 , 2020 at 9 :00 A .M. In th e Coun ty Com rm ssion Boardroom , 32 9 9 T amlami Tr.ii i E. 3rd rloo r , Naples , Florida . In addit ion , the VAB will review and adopt Special Mag - istr a l e R ecommend ati o ns, certify rea l properl y and IangI ble perso nal property tax rolls lor 20 I 9. rev iew curren t lc g,s la ilvo bill s aff ecllng lhe VAB process, re ca p 11,e process to, 20 19 , hear public cornmont and discu ss ol her rel alod issues ot the sugg es- llo n or req uest of lho Ch airman, Sta ll or Bo ard me mbe rs prio r to o r d uring the me eting . If a parson decid es 10 a ppea l a d ecision ma de by lhe VA B wi th respecl to a ny rn a11 er consl d red a t th is rn oeI ing , a record o t the proceeding w ill be need ed for such purpose, and such per - son will need lo e nsur e lhal a ve rb allrn reco rd of Ille p roceed · Ing is made , to include the te stimony and evidence upon wh ich any such appeal is to be based . II you ;ve a person wll h a disabil ity who n eels any ~cro rn rno d~- lion u, orde r to pm i lclpa te in th is pr oceod1ng , pl a se coo t act the Faciillies Management Divis ion a (239) 252 -8380 , loca led ::i 1 3335 Tamiami Trail Ea st , Naples, FL 34112 . VALUE ADJUSTMENT BOARD COLLIER COUNTY, FLORIDA ANDY SOLIS, CHAIRMAN CRYSTAL K. KINZEL, CLERK By: Ann Jennejohn, Deputy Clerk (SEAL) Pub Da te 1/27/2020 #4002552 ITEM2 Agenda & Minutes ITEM2A Approval of Agenda V AB Members and Alternates: COLLIER COUNTY VALUE ADJUSTMENT BOARD MEETING AGENDA FEBRUARY 10, 2020 @ 9:00 am Board of County Commission Chambers Collier County Government Complex 3299 Tamiami Trail East, 3rd Floor Naples, FL 34112 Andy Solis, VAB Chairman (BCC, District 2) Burt Saunders, V AB Vice-Chairman (BCC, District 3) Erick Carter (Collier County School Board, District 4) Ron Kezeske (Business Citizen Member) Rebecca Earney (Homestead Citizen Member) Jill Rosenfeld (Alternate Homestead Citizen Member) -absent V AB Legal Counsel, Holly E. Cosby I. Pledge of Allegiance, Affidavit of Publication, Introductions and Quorum Requirements (per Chapter 194.015, F.S .) 2. Agenda and Minutes A. Approval of today 's agen da (motion needec!) B. Approval/ Acceptance of Minutes from July 30, 20 19 V AB Organizational Meeting (motion needed 3. General Business Discussion A. Updates from the Department of Revenue and/or the Current Session of the Florida Legislature affecting V AB (informational) I) Department of Revenue -Property Tax Oversight (a) PTO Bulletin 19-0 I regarding: C la ss ifi ed Use Assessment Under Section 193.461 , F.S. (dated 3/21/2019) (b) PTO Bulletin 19-02 regarding: Assessment of agricultural equipment unable to be used for at least 60 days due to the effects of Hurricane Michael (dated 6/21/2019) (c) PTO Bulletin 19-0 3 regardin g: Agency personnel information exemption s from in spection or copying of pub I ic records (dated 7/01/2019) 2) Florida Legislative Session (2020) Proposed Bills (informational) (a) HB 371 / CS-SB 148 "Limitations on Homestead Assessments " • HJR 369 "Limitation on Homestead Assessments" (Linked) • SJR 146 "Hom estead Property Tax Assessments/Increased Portability Period " (Compare) (b) HB 7 / SB 1340 "Legal Notices" (c) HB 879 / SB 1074 "S urviving Spou se Ad Valorem Tax Reduction" • HJR 877 "Ad Yalorem Tax Discount for Spouses of Certain Deceased Veterans Who Had Permanent, Combat-Related Disabilities" (Linked) • HB 881 / SB I 078 "Special Election" (Compare) • SJR I 076 "Surviving Spouse Ad Yalorem Tax Reduction (Compare) (d) SB 296 (no related bills) "Prop erty Assessment Administration" Page I February I 0, 2020 02/1 fl!')fl'?fl lt<>m '? A B. Value Adjustment Board 2019 Compliance Checklist for Collier County C. Correspondence from V AB Participants I) Bruce Hoffman (Good Cause Late Petition 2019-00712) 2) George Hermanson (Good Cause Late Petition 2019-00710) J) J . Christopher Woolsey (Good Cause Late Petition 2019-00708) 4. Public Comment s . V AB Members or Staff Comment 6. Adoption of Special Magistrates' Recommendations for 2019 V AB (205 Petitions went to hearing) (motion needed) • Homestead Exemption Pet ition s • Portability Transfer Petition s • Not Substantially Complete Petition • Tax Petition s: Residential and Commercial 7. Adoption of Certification of the Value Adjustment Board -Tangible Personal Property (DR-488 TPP) (motion neede<!) 8. Adoption of Certification of the Value Adjustment Board-Real Property (DR-488 RP) (.motion needed 9. Adoption of Tax Impact of the Value Adjustment Board (DR-529) (motion needed IO . Discussion/Motion to permit V AB Counsel to review V AB website to ensure compliance and consistency (motion needed) 11. Discussion/Motion for staff direction on the renewal of the professional services contract(s): V AB Legal Counsel and V AB Special Magistrates motion needed 12. Set date for 2020 V AB Organizational Meeting: Monday, July 2 7 , 2020 at 2:00 pm or Friday, Jul y 31 , 2020 at 9 am (proposed & room reserved) motion neede!!) 13. Adjourn Page 2 February 10, 2020 ITEM2B Approval/ Acceptance of V AB Minutes 07/30/2019 02/10/2020 Item 2B July 30, 2019 TRANSCRIPT OF THE MEETING OF THE VALUE ADJUSTMENT BOARD Naples, Florida, July 30, 2019 LET IT BE REMEMBERED, that the Value Adjustment Board, in and for the County of Collier, met on this date at 9:00 a.m., in REGULAR SESSION in Building "F" of the Government Complex, East Naples, Florida, with the following members present: V AB MEMBERS PRESENT: Andy Solis, County Commission Member Rebecca Earney, Homestead Citizen Member Roy Terry, School Board Member Jill Rosenfeld, Alternate Citizen Member COUNSEL TO THE BOARD Holly E. Cosby, Esq. REPRESENTING THE PROPERTY APPRAISER'S OFFICE Jennifer Blaje Annabel Ybaceta Page 1 02/10/2020 Item 2B July 30, 2019 MS. COSBY: Good morning, everyone . This is Holly Cosby, Value Adjustment Board counsel. Today is July 30th, 2019. It is 9:12 a.m. We're here for the Collier County Value Adjustment Board organizational meeting for 2019. We will commence with roll call, and the Pledge of Allegiance. I'd like to actually lead with the Pledge if we could. Everybody stand. (The Pledge of Allegiance was recited in unison.) MS. COSBY: Now we'll move on with roll call, and I'll start with myself, and then we'll go and proceed with Mr. Terry. I'm Holly Cosby, Value Adjustment Board attorney. Mr. Terry, you're next. SCHOOL BOARD MEMBER TERRY: Oh, okay. Roy Terry, school board member. Present. CHAIRMAN SOLIS: Andy Solis, Collier County Commission District 2. HOMESTEAD MEMBER EARNEY: Rebecca Earney, citizen member. HOMESTEAD MEMBER ROSENFELD: Jill Rosenfeld, alternate citizen member. MS. COSBY: Okay. And then we also have two members from the Collier County Property Appraiser. We have Jenny Blage. Blage? MS. BLAGE: Blage. MS. COSBY: Blage, I'm sorry. Jenny Blage. And we have Annabel. MS. YBACETA: Ybaceta. MS. COSBY: Ybaceta, okay. And then we have also two members from the Clerk's Office. We have Patricia Morgan, and we have Martha -- Page 2 02/10/2020 Item 2B July 30, 2019 MS. VERGARA: Vergara. MS. COSBY: --Vergara, that's right. And with that we'll move on to Item 2, which is quorum. I will advise that pursuant to Florida Statute 194.015 we have established quorum today, as we do have one school board --or we have the school board member, we have a commissioner, and we do have two citizen members present today. And, additionally, there is an affidavit of publication for this meeting, and I have reviewed that and find it sufficient to proceed. Moving forward: Introductions. We did that when we did roll call. And I will advise for the record that we do --we are missing today Commissioner Burt Saunders, and we are also missing today our Citizen Member Ron, and I'm going to --I believe that's going to be pronounced -- CHAIRMAN SOLIS: Kezeske. MS. COSBY: --Kezeske, okay. Ron Kezeske is not here as well. But those are other members of the Board. The Clerk isn't here today, is she? MS. MORGAN: She had another engagement. MS. COSBY: Okay. But this does state that Ms. Kinzel may appear. She's not here. And I will, for the record, also --we're moving to Item 3C. I need to confirm --just with the appointed citizen members, I want to make sure that I verify a few items for compliance. Ms. Earney, you are still homesteaded in our area, correct? HOMESTEAD MEMBER EARNEY: Yes. MS. COSBY: Okay. And, Ms. Rosenfeld, you as well? HOMESTEAD MEMBER ROSENFELD: I am, yes. MS. COSBY: That's all I need to do at this point. Neither of you work for any taxing authorities, do you? Page 3 HOMESTEAD MEMBER EARNEY: I do not. HOMESTEAD MEMBER ROSENFELD: No. 02/10/2020 Item 2B July 30, 2019 MS. COSBY: And neither of you are going to be representing any Value Adjustment Board petitioners in any tax appeals, are you? HOMESTEAD MEMBER EARNEY: No. HOMESTEAD MEMBER ROSENFELD: No. MS. COSBY: Okay, thank you. All right. All right. Moving on to Item 4. I --we need to appoint --we need to have a motion for a chairperson. The chairperson must be a commissioner, and then we will --after that chair is moved and passed, we will then allow the chair to appoint a vice chair, and then I will pass the agenda over. So I need to entertain a motion for the chair of our Value Adjustment Board. We'll go further. SCHOOL BOARD MEMBER TERRY: Move that the chair be Mr. Solis. MS. COSBY: Do we have a second? HOMESTEAD MEMBER EARNEY: I'll second. MS. COSBY: Okay. Motion by Mr. Terry, second by Ms. Earney. Do you have any other discussion? (No response.) MS. COSBY: All those in favor, signify by saying aye. HOMESTEAD MEMBER ROSENFELD: (No verbal response.) HOMESTEAD MEMBER EARNEY: Aye. CHAIRMAN SOLIS: Aye. SCHOOL BOARD MEMBER TERRY: Aye. MS. COSBY: Those opposed? (No response.) MS. COSBY: Motion carries. Commissioner Solis, I'm going to hand it over to you now and Page 4 02/10/2020 Item 2B July 30, 2019 let you appoint a vice chair and then move forward with the agenda. CHAIRMAN SOLIS: I'll appoint Commissioner Saunders to be the vice chair. MS. COSBY: Sounds good. CHAIRMAN SOLIS: It does need to be a commissioner, does it not? MS. COSBY: It does not --a vice chair does not need to be a comm1ss1oner. CHAIRMAN SOLIS: Oh, it does not? MS. COSBY: No, sir, but it's a good idea. CHAIRMAN SOLIS: Yeah, okay. Well, I'll --I will appoint Commissioner Saunders. Do we need a motion on that? MS. COSBY: No. We just --you appoint the vice chair. CHAIRMAN SOLIS: Okay. MS. COSBY: So you can move on to Item 5, Commissioner Solis, and it's all yours. CHAIRMAN SOLIS: Okay. Is there a motion to approve today's agenda? SCHOOL BOARD MEMBER TERRY: Move to approve today's agenda. CHAIRMAN SOLIS: Is there a second? HOMESTEAD MEMBER EARNEY: Second. CHAIRMAN SOLIS: There's a motion and a second to approve today's agenda. All in favor, say aye. HOMESTEAD MEMBER ROSENFELD: (No verbal response.) HOMESTEAD MEMBER EARNEY: Aye. CHAIRMAN SOLIS: Aye. SCHOOL BOARD MEMBER TERRY: Aye. CHAIRMAN SOLIS: Any opposed? (No response.) Page 5 CHAIRMAN SOLIS: The agenda's approved. 02/10/2020 Item 28 July 30, 2019 MS. COSBY: Moving on to Item 6, reaffirm the resolution to appoint myself as Value Adjustment Board attorney. CHAIRMAN SOLIS: Is there a motion? SCHOOL BOARD MEMBER TERRY: I move we appoint Ms. Cosby as the V AB legal counsel. HOMESTEAD MEMBER EARNEY: Second. CHAIRMAN SOLIS: There's a motion and a second to appoint Ms. Attorney Holly Cosby as the legal counsel for the V AB for tax year 2019. All in favor, say aye. HOMESTEAD MEMBER ROSENFELD: (No verbal response.) HOMESTEAD MEMBER EARNEY: Aye. CHAIRMAN SOLIS: Aye. SCHOOL BOARD MEMBER TERRY: Aye. CHAIRMAN SOLIS: Any opposed? (No response.) CHAIRMAN SOLIS: Congratulations. MS. COSBY: Thank you. I love my job. HOMESTEAD MEMBER ROSENFELD: Just a clarification. I'm the alternate, so I'm not supposed to be voting or motioning or anything like that, right? MS. COSBY: You absolutely can. HOMESTEAD MEMBER ROSENFELD: Oh, I can? CHAIRMAN SOLIS: Yeah. You're the -- HOMESTEAD MEMBER ROSENFELD: Thank you. MS. COSBY: And you have the right to ask questions as well, so please do. HOMESTEAD MEMBER ROSENFELD: All right. Thank you. Page 6 02/10/2020 Item 2B July 30, 2019 MS. COSBY: Okay. Moving on to Item 7. I will advise that the four magistrates that are listed are the four magistrates that we have been using for the last two years. And they were --they were procured by the Procurement Department. And so we need --they have a contract that extends through 2020. So we need to just appoint them again this year or ratify their contracts. SCHOOL BOARD MEMBER TERRY: Move to reappoint the magistrates for the year 2019. HOMESTEAD MEMBER EARNEY: I'll second. CHAIRMAN SOLIS: There's a motion and a second. All in favor, say aye. HOMESTEAD MEMBER ROSENFELD: Aye. HOMESTEAD MEMBER EARNEY: Aye. CHAIRMAN SOLIS: Aye. SCHOOL BOARD MEMBER TERRY: Aye. CHAIRMAN SOLIS: Any opposed? (No response.) CHAIRMAN SOLIS: They're approved as well. MS. COSBY: Number 8, for the past two years --we have one attorney special magistrate. For the past two years there have been concerns, and actually last year that actually became an issue where there was a potential conflict with that attorney special magistrate hearing a matter. And I resolved the conflict. I didn't feel there was a conflict, but a petitioner did raise the issue. In the event we do have --we do have a true conflict ever with that attorney, we are going to need to have an alternate attorney special magistrate. So this year we're going to need to request that the Board obtain or provide administration with the opportunity -- CHAIRMAN SOLIS: Direction. MS. COSBY: --to obtain and solicit and retain an alternate Page 7 magistrate. CHAIRMAN SOLIS: If needed. 02/10/2020 Item 28 July 30, 2019 MS. COSBY: If needed. Yes, sir, if needed. And if it is needed, then we will have to hold a special meeting for the Board to officially appoint. But we do need the opportunity to do so in the event we have any conflicts, and we'll know pretty early on in the session, I think. CHAIRMAN SOLIS: Okay. SCHOOL BOARD MEMBER TERRY: I move the Board would have the ability to obtain an alternative special magistrate for 2019 tax year if needed. HOMESTEAD MEMBER EARNEY: Second. CHAIRMAN SOLIS: There's a motion and a second. All in favor, say aye. HOMESTEAD MEMBER ROSENFELD: Aye. HOMESTEAD MEMBER EARNEY: Aye. CHAIRMAN SOLIS: Aye. SCHOOL BOARD MEMBER TERRY: Aye. CHAIRMAN SOLIS: Any opposed? (No response.) CHAIRMAN SOLIS: That's approved as well. MS. COSBY: Item No. 9, we need to approve the minutes from the January 14th, 2019, Value Adjustment Board regular meeting, which was the final meeting for the 2018 session. CHAIRMAN SOLIS: Motion? SCHOOL BOARD MEMBER TERRY: Move to accept the minutes. HOMESTEAD MEMBER EARNEY: Second. CHAIRMAN SOLIS: Second. There's a motion and a second. All in favor, say aye. HOMESTEAD MEMBER ROSENFELD: Aye. Page 8 HOMESTEAD MEMBER EARNEY: Aye. CHAIRMAN SOLIS: Aye. SCHOOL BOARD MEMBER TERRY: Aye. CHAIRMAN SOLIS: Any opposed? (No response.) CHAIRMAN SOLIS: Minutes are approved. 02/10/2020 Item 2B July 30, 2019 MS. COSBY: All right. Moving on to Item 10. This is informational. The Department of Revenue has released Value Adjustment Board training. That training came out --I actually have the date --July 24th. I will advise for the record that I took the training on July 24th, and at 1: 10 in the morning I took the exam and passed with a 98. So I have -- HOMESTEAD MEMBER EARNEY: Congratulations. MS. COSBY: Thank you. So I have completed the Value Adjustment Board training which prevents or excludes the Board from having to take that training, and I did pass the exam. But I will advise that the magistrates have not taken the training. It's just unrealistic to expect that they have done it within six days from the time that the training's been released. I'm a bit of an overachiever. But I did want to make sure that the Board knows on the record that I have completed it, and I think that that is actually reflected in the agenda packet on Item 9. But this is informational only. CHAIRMAN SOLIS: Okay. MS. COSBY: If anybody has any questions, I'm happy to answer those. HOMESTEAD MEMBER EARNEY: And they will take it again before this season starts? MS. COSBY: Oh, yes, ma'am. Yes, ma'am. Actually, they have to complete the training prior to hearing hearings. So we will ensure that every magistrate that hears any hearings in Collier County Page 9 02/10/2020 Item 2B July 30, 2019 has completed that Department of Revenue training, and they do that by going through the training. You have to finish the modules that they're supposed to finish per their section or their expertise. And you can't get to the next module until you read the first module and then click "completed," and then you have to complete your certain modules before you can actually get a certificate. So there's some quality control in there. It's not something that you can just fake, to be honest with you. HOMESTEAD MEMBER EARNEY: Thank you. MS. COSBY: You're welcome. Moving on to my report with regards to V AB reference materials. And I do want to make sure that I state on the record that all of the materials that I am going to list within Item 11, whether there's a motion or --and, actually, I'll go through this later, but I do want to make sure that I state on the record that all of the information that's listed in Item 11 can be found on the Value Adjustment Board website. But moving with 1 lA, we have a general overview of the Value Adjustment Board's role in Florida property tax system including a process for complaints, the newly adopted legislative changes that affect the VAB process. That's informational only. But if anybody has any questions on any of these items, please let me know. Item B, we need to get a motion to adopt a resolution relating to the adoption of internal operating procedures to supplement Chapter 12D-9, Florida Administrative Code. SCHOOL BOARD MEMBER TERRY: Move to adopt the resolution relating to the adoption of internal operating procedures to supplement Chapter 12D-9, Florida Administrative Code. HOMESTEAD MEMBER EARNEY: Second. CHAIRMAN SOLIS: Motion and a second. Any other discussion? Page 10 (No response.) CHAIRMAN SOLIS: All in favor, say aye. HOMESTEAD MEMBER ROSENFELD: Aye. HOMESTEAD MEMBER EARNEY: Aye. CHAIRMAN SOLIS: Aye. SCHOOL BOARD MEMBER TERRY: Aye. CHAIRMAN SOLIS: Any opposed? (No response.) CHAIRMAN SOLIS: It's approved. MS. COSBY: Okay. Thank you. 02/10/2020 Item 28 July 30, 2019 Moving on with Item 11 C. There are two motions that we need. 11 C( 1 ), we need a motion to allow myself as legal counsel to determine --to make determinations for good-cause late filed petitions, and I need to add to that not only to make a determination, but I need to ask the Board to allow me to ask for more specific information in the event a good-cause request has been filed but it's lacking some support. I would ask the Board to allow me to ask for more specific information if needed in order to make a quality good-cause determination. SCHOOL BOARD MEMBER TERRY: Could you --could you specifically state how you want that? MS. COSBY: Formulate a motion? SCHOOL BOARD MEMBER TERRY: Formulate, yes. MS. COSBY: I need to entertain a motion to designate myself as legal counsel to determine good cause --good cause for late filed petitions and to permit me as that good-cause designee to request more and certain information if needed in order to make a quality good-cause determination. SCHOOL BOARD MEMBER TERRY: I move that we accept that recommendation as stated. HOMESTEAD MEMBER EARNEY: Second. Page 11 02/10/2020 Item 2B July 30, 2019 CHAIRMAN SOLIS: There's a motion and a second. All in favor, say aye. HOMESTEAD MEMBER ROSENFELD: Aye. HOMESTEAD MEMBER EARNEY: Aye. CHAIRMAN SOLIS: Aye. SCHOOL BOARD MEMBER TERRY: Aye. CHAIRMAN SOLIS: Any opposed? (No response.) CHAIRMAN SOLIS: It's approved. MS. COSBY: And then we have Item 11C(2), which is we need a motion to designate the V AB clerk to determine good cause for hearing reschedules with myself, legal counsel, providing guidance. And, additionally, I will add the same language into this request, which is to permit administration or myself to request more certain or definite information, if needed, in order to make a quality determination. SCHOOL BOARD MEMBER TERRY: I move that we accept that resignation (sic) as stated. aye. MS. COSBY: Recommendation. SCHOOL BOARD MEMBER TERRY: Recommendation. HOMESTEAD MEMBER EARNEY: Second. CHAIRMAN SOLIS: Motion and second. All in favor, say HOMESTEAD MEMBER ROSENFELD: Aye. HOMESTEAD MEMBER EARNEY: Aye. CHAIRMAN SOLIS: Aye. SCHOOL BOARD MEMBER TERRY: Aye. CHAIRMAN SOLIS: Any opposed? (No response.) CHAIRMAN SOLIS: So approved. MS. COSBY: Thank you. Page 12 02/10/2020 Item 2B July 30, 2019 Okay. Next we have 1 lD, which is a recommendation to adopt the resolution for V AB petition appeal filing --filing fee, which is $15, and that is --pursuant to Florida Statute 194.013 cannot exceed $15. And throughout the state there's not a Value Adjustment Board that has a filing fee that's lesser than $15, but that's the max that we can ask for. But at this point I would ask to approve the resolution adopting that $15 filing fee. SCHOOL BOARD MEMBER TERRY: Move to adopt resolution for VAB petition appeal filing fee F.S. 194.013. HOMESTEAD MEMBER EARNEY: Second. CHAIRMAN SOLIS: Motion and a second to adopt that recommendation. All in favor, say aye. HOMESTEAD MEMBER ROSENFELD: Aye. HOMESTEAD MEMBER EARNEY: Aye. CHAIRMAN SOLIS: Aye. SCHOOL BOARD MEMBER TERRY: Aye. CHAIRMAN SOLIS: Any opposed? (No response.) MS. COSBY: Okay. Thank you. We have 1 lE. We need to move for initial certification of the tax rolls, and I need to have the chairman sign two different DR-488p forms, one for real property and one for tangible property. SCHOOL BOARD MEMBER TERRY: Move to --for the initial certification of the Value Adjustment Board for Department of Revenue forms DR-488p. aye. HOMESTEAD MEMBER EARNEY: I'll second. CHAIRMAN SOLIS: Motion and a second. All in favor, say HOMESTEAD MEMBER ROSENFELD: Aye. HOMESTEAD MEMBER EARNEY: Aye. CHAIRMAN SOLIS: Aye. Page 13 SCHOOL BOARD MEMBER TERRY: Aye. CHAIRMAN SOLIS: Opposed? (No response.) CHAIRMAN SOLIS: It carries as well. MS. COSBY: Thank you. 02/10/2020 Item 2 B July 30, 2019 And then we have 11 F, a request for approval for the destruction of V AB records in accordance with the General Records Schedule, which is GS 1-SL, which would be records prior to the 2014 V AB tax year. And what we did make sure to clarify in here is that records that are part of litigation will not be destroyed. But other than that, pursuant to the statute and the rules, the V AB may destroy any V AB records prior to 2014. SCHOOL BOARD MEMBER TERRY: Do you want all that in the motion? MS. COSBY: No. I just --I'm explaining it. I'm sorry. I just need a motion to permit them --to permit V AB administration to destroy V AB records prior to 2014 in concordance with the law. SCHOOL BOARD MEMBER TERRY: I'll move for the approval of destruction of V AB records in accordance with the General Records Schedule GS 1-SL, records prior to 2014 V AB tax year. aye? HOMESTEAD MEMBER EARNEY: I'll second that. CHAIRMAN SOLIS: Motion and a second. All in favor, say HOMESTEAD MEMBER ROSENFELD: Aye. HOMESTEAD MEMBER EARNEY: Aye. CHAIRMAN SOLIS: Aye. SCHOOL BOARD MEMBER TERRY: Aye. CHAIRMAN SOLIS: Any opposed? (No response.) CHAIRMAN SOLIS: That's approved. Page 14 02/10/2020 Item 2B July 30, 2019 HOMESTEAD MEMBER EARNEY: I just have one question. MS. COSBY: Yes, ma'am. HOMESTEAD MEMBER EARNEY: There are still open files from 2014 possibly? MS. COSBY: Only if they are a source of litigation. But at this point I know of none, but if there are any, then those will be retained and won't be destroyed. HOMESTEAD MEMBER EARNEY: Thank you. MS. COSBY: Do we have any other questions? (No response.) MS. COSBY: Okay. Moving on to 1 lG. This is informational only, but this is --again, I want to make sure that I certify for the record that the reference material that I'm about to read is present in the room today and also on the Value Adjustment Board website, and this is required per law. So the reference material that I will list is the Florida Government in the Sunshine Manual; Florida Administrative Code 12D-9; Florida Administrative Code 12D-1 O; Florida Administrative Code 12D-51.001; 51.002; 51.003; all of the Department of Revenue adopted Value Adjustment Board forms; the Uniform Policies and Procedural Manual and other legal resources and reference materials with the Department of Revenue; information for the taxpayers regarding Florida Property Tax System and the Value Adjustment Board process and a property brochure; and Florida Statutes: Chapters 119, 286, 192, 193, 194, 195, and 196. This is informational only but something that needs to be stated on the record. Does anybody have any questions with regards to that? (No response.) MS. COSBY: Okay. Moving on to 1 lH. We have VAB expense report on 623 petitions filed as compared to previous years. Page 15 02/10/2020 Item 2B July 30, 2019 So 2017 had 561 petitions filed; 2018 had an increase in petitions up to 623. But you can see the statistics here starting from 2009 through how many petitions we've gotten each year. Last year was a bit of a busy year. Does anybody have any questions on that? (No response.) MS. COSBY: Okay. Seeing none, we can move on to Item 12. We have some V AB dates of importance. And I don't believe that there's really any motions that to be made on this, but I want to make sure that I read these in the record. According to the Property Appraiser's staff, the TRIM notice will be mailed on or around August 19th which will make --if the TRIM mailing date is August 19th, that will make the Value Adjustment Board filing deadline Friday , September 13th, at 5 p.m. The date for the next regular V AB meeting this room has been reserved will be Monday, September 30th if we need it for the addition of magistrates; if not Monday, February 10th, which will be our final meeting. And we' 11 make sure to --or do we want to check with the Board now to make sure that those dates are available? Can I ask that the Board check --do you guys have the ability to check your calendar to see if those dates are available? CHAIRMAN SOLIS: Our individual calendars, sure. Let's see. You're talking about -- MS. COSBY: Let's start with Monday , September 30th. CHAIRMAN SOLIS: September 30th for me is problematic. MS. COSBY: Okay. Then what we'll do is we will --in the event we have to have that meeting, we'll seek out the vice chair. CHAIRMAN SOLIS: Vice chair. MS. COSBY: See if the vice chair's available. CHAIRMAN SOLIS: But I will say that it is also Rosh Hashanah. Page 16 02/10/2020 Item 28 July 30, 2019 MS. COSBY: Oh, well, then that might be problematic. I will say that's problematic for me. Okay. Thank you for letting me know that, for reminding us. CHAIRMAN SOLIS: September 30th -- MS. COSBY: Okay. CHAIRMAN SOLIS: --2019, yeah, it is Rosh Hashanah. MS. COSBY: I have made a note of that. We'll pick a different date. Thank you for that. CHAIRMAN SOLIS: Okay. But then February 10th, does that initial meeting change the second meeting? MS. COSBY: No, sir. CHAIRMAN SOLIS: Okay. So February 10th -- MS. COSBY: 2020. CHAIRMAN SOLIS: --2020, I'm available. MS. COSBY: Okay. Thank you. SCHOOL BOARD MEMBER TERRY: I would be if Mr. Carter's not. MS. COSBY: Okay. Thank you. SCHOOL BOARD MEMBER TERRY: He is the regular member. HOMESTEAD MEMBER EARNEY: I'm sure I'm fine. HOMESTEAD MEMBER ROSENFELD: Okay. MS. COSBY: Okay, wonderful. Thank you. Well, if we have to have a special meeting after this meeting but before the February 10th meeting, we'll make sure to pick a different date and poll the Board via email. And we do appreciate all of your prompt responses to emails when we are trying to coordinate dates. So thank you all for that. Magistrate hearings will commence in October and actually, I think, per the --per 12D, I think the first hearing is set to be October 11th or thereabouts. And they --so they will commence on Page 17 02/10/2020 Item 28 July 30, 2019 our 11 --10/11, and they will probably finish up sometime in January 2020. More dates will be added if needed based on filing. And then, again, I've stated that the proposed final meeting would be February 10th. Does anybody have any questions with regards to any of those dates otherwise? (No response.) MS. COSBY: Okay. Moving on to Item 13. This is my job to make sure that we are in compliance and that in the event there are items that are not actually documented that I state them --bless you --on the record. So there are a few items I just want to make sure that I state on the record, and I'll try to get through this as quickly as I can. I will advise for the record that I have already gone through all of our resources in 12D-9, 12D-10; Government in Sunshine's been done. I will advise for the record that the V AB has made associated forms that have been adopted by the Department of Revenue available to the public, special magistrates and board members, and that's available here today and on the website of the Clerk. CHAIRMAN SOLIS: You're challenging the court reporter, just so you know. MS. COSBY: Oh, I am so sorry. I will slow down just a little bit. I apologize. Thank you. I will advise that the Value Adjustment Board made all local administrative procedures and forms of the Board or special magistrates available to the public, special magistrates and board members, and that is available today at the meeting and also on the website for its Value Adjustment Board. Is that better? 0 kay. Wonderful. I am so sorry. I will advise that the Value Adjustment Board took testimony Page 18 02/10/2020 Item 2B July 30, 2019 and adopted or ratified with any required revision or amendment, any local administrative procedures and forms of the Board as necessary. I will advise for the record that the Value Adjustment Board local procedures are ministerial in nature and are not inconsistent with governing statutes, case law, Attorney General Opinions, or rules of the Department of Revenue. We do have in our organizational meeting agenda an exhibit with regards to the general information of the proper --Florida property tax system, respective roles within the system, taxpayer opportunities to participate in the system, and property taxpayer rights. I will advise that the Value Adjustment Board adopted, by resolution, a filing fee of $15, and we did announce a tentative schedule for the Value Adjustment Board, taking into consideration the number of petitions that have been filed previously or may be filed, the possibility of the need for rescheduling, and the requirement that the Board stay in session until all petitions have been heard. And I will also state for the record that the Value Adjustment Board is willing to consider --and I'm trying to find it on my --Value Adjustment Board is willing to consider any written complaint filed with respect to a special magistrate by any party citizen. And with that, I conclude my additional items. Does anybody have any questions with regards to any of that? (No response.) MS. COSBY: Okay. I fill out a checklist, so that DR-488p form that you will be signing after this meeting, Commissioner, that is lacking quite a bit of information, but there's a lot of items that I want to make sure that I certify for the Department, in the event they ask, that we are in compliance with. With that, I will conclude Item 13, and we can move to public comment. Page 19 02/10/2020 Item 2B July 30, 2019 CHAIRMAN SOLIS: Any public speakers? (No response.) CHAIRMAN SOLIS: No. Okay. MS. COSBY: Seeing none, Commissioner. CHAIRMAN SOLIS: You need a motion to adjourn? SCHOOL BOARD MEMBER TERRY: So moved. HOMESTEAD MEMBER ROSENFELD: Second. CHAIRMAN SOLIS: There's a motion and a second to adjourn the V AB meeting. All in favor, say aye. HOMESTEAD MEMBER ROSENFELD: Aye. HOMESTEAD MEMBER EARNEY: Aye. CHAIRMAN SOLIS: Aye. SCHOOL BOARD MEMBER TERRY: Aye. CHAIRMAN SOLIS: Any opposed? (No response.) CHAIRMAN SOLIS: We're adjourned. MS. COSBY: Thank you. ******* There being no further business for the good of the County, the meeting was adjourned by order of the Chair at 9:38 a.m. Page 20 02/10/2020 Item 28 July 30, 2019 VALUE ADJUSTMENT BOARD V AB CHAIRMAN ATTEST CRYSTAL K. KINZEL, CLERK These minutes accepted by the Board on _____ , as presented or as corrected TRANSCRIPT PREPARED ON BEHALF OF GREGORY COURT REPORTING SERVICES, INC., BY TERRI LEWIS, NOTARY PUBLIC/COURT REPORTER. Page 21 ITEM3 General Business Discussion ITEM 3A DOR-PTO Updates & Florida Legislation 2020 02/10/2020 Item 3A EXECUTIVE SUMMARY Update from the Department of Revenue Property Tax Oversight Division and/or the Current Session of the Florida Legislature affecting Value Adjustment Board (VAB). OBJECTIVE: An update to any rule and /or form changes that affect the Value Adjustment Board from the Florida Department of Revenue , Property Tax Oversight Division. In addition, current legislative bill(s) before the Florida House and /or Florida Senate that could pose changes to the statutes and the Florida Administrative Code (F .A.C.) relating to the VAB. CONSIDERATIONS: To review any possible Department of Revenue and Legislative changes to the V AB rules , official forms , and the process and procedures . Included are the following: 2019 DOR-Property Tax Oversight (PTO) Notifications & Bulletins • Property Tax Oversight Bulletin, TO 19-01 , regarding "Classified Use Assessment under Section 193 .46 I , F.S ." (see attached) -dated 3/21/2019. • Property Tax Oversight Bulletin , !P TO 19-02 , regarding "Assessment of agricultural equipment unable to be used for at least 60 days due to the effects of Hurricane Michael" (see attached) -dated 6/21/2019. • Property Tax Oversight Bulletin, TO 19-03 , regarding "Agency personnel information exemptions from inspection or copying of public records " (see attached)-dated 7/01/2019. 2020 Legislative Session The proposed bills affecting the V AB currently in the Florida House and Senate include , but are not limited to , the following: (a) HB 371 / CS-SB 148 (Re (!!esentative Roth) "Limitations on Homestead Assessments" HB 371 proposes: "Limitations on Homestead Assessments: Revises timeframe during which accrued benefit from specified limitations on homestead property tax assessments may be transferred from prior homestead to new homestead ; revises timeframe during which an owner of homestead property significantly damaged or destroyed by named tropical storm or hurricane must establish new homestead to make certain election." Effective Date (if adopted): On the effective date of the amendment to the State Constitution proposed by HJR 369 or a similar joint resolution having substantially the same specific intent and purpose. Page 1 02/10/2020 Item 3A (b) B 7 / SB 1340 (Re resentative Fine) "Legal Notices" B 7 proposes: "Legal Notices: Provides for website publication of legal notices; provides criteria for such publication; authorizes fiscally constrained county to use publicly accessible website to publish legally required advertisements & public notices ; requires government agency to provide specified notice to residents concerning alternative methods of receiving legal notices." Effective Date (if adopted): July 1, 2021. (c) B 879 I SB 1074 (Representatives Killebrew and Stark_) "Surviving S ouse Ad Valorem Tax Reduction" HB 879 proposes: "Surviving Spouse Ad Valorem Tax Reduction: Authorizes surviving spouses of certain permanently disabled veterans to carry over certain discount on ad valorem taxes on homestead property under specified conditions ; authorizes discount to be transferred to another permanent residence under specified conditions; provides procedure by which applicant may file application after specified date & request discount; authorizes DOR to adopt emergency rules." Effective Date (if adopted): On the effective date of the amendment to the State Constitution proposed by HJR 877 , or a similar joint resolution having substantially the same specific intent and purpose (d) SB 296 (no related bills (_Senator Albritton) "Pro erty Assessment Administration" SB 296 proposes: "Property Assessment Administration; Requiring the Department of Revenue to pay for aerial photographs and nonproperty ownership maps furnished to fiscally constrained counties; defining the term "fiscally constrained county", etc." Effective Date (if adopted): July 1, 2020. ***** RECOMMENDATION: To review the attached. For informational purposes only. Address any questions or concerns with V AB Legal Counsel. Page 2 02/10/2020 Item 3A Attachments: • PTO Bulletin 19-01 • PTO Bulletin 19-02 • PTO Bulletin 19-03 • House Bill (HB) HB 371 / CS-SB 148 -by Rep. Roth and Sen. Brandes • House Joint Resolution (HJR) HJR 369 -by Rep . Roth • Senate Joint Resolution (SJR) SJR 146 -by Brandes • House Bill (HB) HB 7 / SB 1340 -by Rep. Fine and Sen. Gruters • House Bill (HB) HB 879 / SB 1074 -by Rep. Killebrew / Rep. Stark and Sen. Wright • House Joint Resolution (HJR) HJR 877 -Rep. Killebrew I Rep. Stark • House Bill (HB) HB 881 -by Rep. Killebrew • Senate Bill (SB) SB 1078 -Sen. Wright • Senate Joint Resolution (SJR) SJR 1076 -by Sen. Wright • Senate Bill (SB) SB 296 -by Senator Albritton Page 3 ITEM 3Al Dept of Revenue - Property Tax Oversight I Property Tax Oversight II Bulletin: PTO 19-01 To: Property Appraisers From: Property Tax Oversight Program Date: March 21, 2019 Bulletin: PTO 19-01 FLORIDA DEPARTMENT OF REVENUE PROPERTY TAX INFORMATIONAL BULLETIN Classified Use Assessment Under Section 193.461, Florida Statutes Because of significant damage Hurricane Michael caused to agriculturally c lassified properties, the Department of Revenue would like to c larify information regarding the five-year recovery period. Under section 193 .461 (7)( c ), Florida Statutes: Lands classified for assessment purposes as agricultural lands whic h are not being used for agricultural production as a result of a natural disaster for which a state of emergency is declared pursuant to s. 252.36, when such disaster results in the halting of agricultural production, must continue to be classified as agricultural lands for 5 years after termination of the emergency declaration. However, if such lands are diverted from agricultura l use to nonagricultural use during or after the 5-year recovery period , such lands must be assessed under s. l 93.011. This paragraph app li es retroactively to natural disasters that occurred on or after July 1, 2017. This provision applies to all damaged agricu ltu rally classified properties , including timber parcels. If you have any questions in reference to the above information , please contact Mike Paramore at michael.paramore@ floridare ve nue.com or Mark Bishop at mark .bishop @ floridarevenue.com . I Property Tax Oversight II Bulletin: PTO 19-02 To: Property Appraisers, Tax Collectors, Clerks of the Court, Boards of County Commissioners, Taxing Authorities, and Interested Parties From: Property Tax Oversight Program Date: June 21, 2019 Bulletin: PTO 19-02 FLORIDA DEPARTMENT OF REVENUE PROPERTY TAX INFORMATIONAL BULLETIN Assessment of agricultural equipment unable to be used for at least 60 days due to the effects of Hurricane Michael The 2019 Legislature enacted chapter 2019-42 , Laws of Florida, (HB 7123) effective July 1, 2019. Section 2 of the law creates section 193.4517 , Florida Statutes , to provide that for the 2019 tax roll , tangible personal property owned and operated by a farm , farm operation, or agriculture processing facility located in Okaloosa, Walton, Holmes, Washington, Bay, Jackson, Calhoun, Gulf, Gadsden, Liberty , Franklin, Leon, or Wakulla County is deemed to have a market value no greater than its value for salvage if the tangible personal property was unable to be used for at least 60 days due to the effects of Hurricane Michael. This section applies retroactively to January 1, 2019. The Department has prepared a suggested form that taxpayers may use as the 2019 application for the value classification. The filing deadline is August 1, 2019. The suggested form is posted on the county forms page . A second suggested form provides suggested language for a denial of the application for the property appraiser to use and send to the applicant. The suggested form is posted on the county forms page . If the property appraiser denies the value classification , the taxpayer can petition the value adjustment board. Taxpayers must complete and file Petition to The Value Adjustment Board - Request for Hearing (Form DR-486) with the value adjustment board clerk. The Department believes the value classification is a classification issue as described in s. 194.011(3), F .S., regarding filing value adjustment board petitions on classification issues. The Department is providing a new temporary code to use for the 2019 tangible personal property (NAP) tax roll submission. Property appraisers from the affected counties should use 'Y' to record the value classification on hurricane damaged farm equipment. The Department has posted the updated NAP Personal Property Exemption Codes for the 2019 roll submittal list with additional information. The new law provides: 193.4517 Assessment of agricultural equipment rendered unable to be used due to Hurricane Michael.- (1) As used in this section, the term: Jjulletm P 1 U l ':J -UL June 21 , 2019 Page 2 of 5 (a) "Farm" has the same meaning as provided in s. 823.14(3)(a). (b) "Farm operation" has the same meaning as provided ins. 823.14(3)(b). (c) "Unable to be used" means the tangible personal property was damaged, or the farm, farm operation, or agricultural processing facility was affected to such a degree that the tangible personal property could not be used for its intended purpose. (2) For purposes of ad valorem taxation and applying to the 2019 tax roll only, tangible personal property owned and operated by a farm, farm operation, or agriculture processing facility located in Okaloosa, Walton, Holmes, Washington, Bay, Jackson, Calhoun, Gulf, Gadsden, Liberty, Franklin, Leon, or Wakulla County is deemed to have a market value no greater than its value for salvage if the tangible personal property was unable to be used for at least 60 days due to the effects of Hurricane Michael. (3) The deadline for an applicant to file an application with the property appraiser for assessment pursuant to this section is August 1, 2019. ( 4) If the property appraiser denies an application, the applicant may file, pursuant to s. 194.011(3), a petition with the value adjustment board which requests that the tangible personal property be asses s ed pursuant to this section. Such petition must be filed on or before the 25th day after the mailing by the property appraiser during the 2019 calendar year of the notice required under s. 194.011(1). (5) This section applies retroactively to January 1, 2019. The De partme nt of R eve nu e has pro v id ed thi s bull etin for yo ur ge ne ral information. Pl ea se di stribut e to yo ur staff w ho m ay be affected by the cha nges in the law. If yo u have qu es ti on s a bout its conte nt s, pl ease se nd th em to DORPTO@ floridarevenue.com . tsulletm t' 1 U l '!-UL June 21 , 2019 Page 3 of 5 [Suggested Form] Application for Agricultural Equipment Assessment Value Classification Due to Hurricane Michael Damage Section 193.4517, Florida Statutes The assessment at no greater than salvage value is applicable to the following counties only: Okaloosa , Walton , Holmes , Washington , Bay , Jackson , Calhoun , Gulf, Gadsden , Liberty, Franklin, Leon , or Wakulla. The application is due to the property appraiser by August 1, 2019. Applicant County name/owner Mailing Physical address address (if different from mailinq) Phone TPP account or FEIN number Agricultural Equipment Summary Schedule PA Use Only List the agricultural equipment with an assessment value no greater than its salvage value . List the equipment as it appeared on your Tangible Personal Property Tax Return (Form DR-405). Attach additional paqes if needed . I certify that the agricultural equipment listed above was unable to be used for at least 60 days for its intended purpose , due to the effects of Hurricane Michael in 2018 . Signature , applicant or preparer Date Complete and provide to the county property appraiser. ts uiletm P l U l ':J-U2 June 21 , 2019 Page 4 of 5 [Suggested Form] Instructions The 2019 Florida Legislature enacted a law providing a value classification in agricultural equipment assessment value at no greater than salvage value because of damage or destruction by Hurricane Michael in 2018 . To be eligible for the value classification , the TPP must be determined "unable to be used ;" that is, the TPP was damaged , or the farm, farm operation , or agricultural facility was affected to such a degree that the TPP could not be used for its intended purpose for at least 60 days due to the effects of Hurricane Michael. The owner of the property must file an application with the property appraiser's office by August 1, 2019. According to Department guidelines , "salvage value" means the amount expressed in terms of money that may be expected for the whole property or a component of the whole property that is retired from service for use elsewhere . Salvage value can be distinguished from scrap value which is the amount expressed in terms of money that could be realized for the property if it were sold for its material content , not for a productive use . Completed by applicant: • If available , provide the TPP account number. • List the agricultural equipment unable to be used for its intended purpose for at least 60 days due to Hurricane Michael in 2018 with an assessment value no greater than its salvage value . List the equipment as it appeared on your 2019 Tangible Personal Property Tax Return (Form DR-405). • After completing this form , sign, date , and forward it to the property appraiser's office in the county where the property is located . If your application for value classification under s. 193.4517(4), F.S ., is not determined satisfactorily , the Florida Property Taxpayer's Bill of Rights recognizes your right to an informal conference with the local property appraiser. You may also file a petition with the value adjustment board clerk , pursuant to s . 194 .011 (3), F .S . Regardless of a scheduled informal conference with the property appraiser, petitions involving determinations on value classifications may be petitioned to the value adjustment board . Complete and file Petition to The Value Adjustment Board -Request for Hearing (Form DR-486) with the value adjustment board clerk (Form DR-486 is incorporated by reference in Rule 12D-16 .002 , F.A.C .). tl uuetm P 1 u 1 'I-UL June21 ,2019 Page 5 of 5 [Suggested Form] NOTICE OF DISAPPROVAL OF APPLICATION FOR FARM EQUIPMENT ASSESSMENT VALUE CLASSIFICATION DUE TO HURRICANE MICHAEL DAMAGE County Tangible Personal Property Account Number To: YOUR APPLICATION FOR THE FARM EQUIPMENT VALUE CLASSIFICATION WAS DENIED. THIS DENIAL IS [ ] Total [ ] Partial If partial, explain. REASON FOR DENIAL OR PARTIAL DENIAL: If you disagree with this denial, you may request an informal conference with the local property appraiser. You may also file an appeal with the county value adjustment board, according to sections 193.4517(4) and 194.011(3), Florida Statutes. Petitions involving denials of applications for agricultural equipment value classification are due by the 25th day following the mailing of the Notice of Proposed Property Taxes by the property appraiser. Note to PA: This form has space to indicate if the denial is total or partial and space for "Reason for denial or partial denial." The form also advises of the right to appeal to the value adjustment board under section 194.011, F.S. The Department believes the value classification is a classification issue as described ins. 194.011(3), F.S., regarding filing value adjustment board petitions on classification issues. lletin: PTO 19-03 To: Property Appraisers, Tax Collectors, Clerks of the Court, Boards of County Commissioners , Taxing Authorities , and Interested Parties From: Property Tax Oversight Program Date: July 1, 2019 Bulletin: PTO 19-03 FLORIDA DEPARTMENT OF REVENUE PROPERTY TAX INFORMATIONAL BULLETIN Agency personnel information exemptions from inspection or copying of public records The 2019 Legislature enacted chapter 2019-12 , Laws of Florida, (SB 248) effective July 1, 2019 . Section 1 of the law amends section 119 .071 ( 4 )( d), Florida Statutes , regarding agency personnel information that is exempt from public disclosure , to define the term "home addresses" for purposes of public records exemptions for personal identifying and location information of agency personnel and their family members . The new law provides: 119.071 General exemptions from inspection or copying of public records.- (4) AGENCY PERSONNEL INFORMATION.- (d)l. For purposes of this paragraph, the term.:. a. "Home addresses" means the dwelling location at which an individual resides and includes the physical address, mailing address, street address, parcel identification number, plot identification number, legal property description, neighborhood name and lot number, GPS coordinates, and any other descriptive property information that may reveal the home address. Property appraisers and custodians of public records must redact that portion of the records where the exemption applies . Property appraisers indicate a record is exempt from public disclosure by placing a confidentiality code in their CAMA systems and on the tax roll , ass. 193. l l 4(2)(u), F.S., reqmres. For more information , please see PTO Bulletin 07-17 on the Department's Revenue Law Library, which also addresses amendments to s. 119.071(4), F.S. The Department of Revenue has provided this bulletin for your general information. Please distribute to your staff who may be affected by the changes in the law. If you have questions about its contents , please send them to DORPTO@ floridarevenue.com . ITEM 3A2 Florida Legislative Session 2020 - Proposed Bills ITEM3A2 Florida Legislative Session 2020 - Proposed Bills HB 371 FLORIDA H O U S E 0 F R E P R E S E N T A T I V E S HB 371 2020 1 A bill to be entitled 2 An act relating to limitations on homestead 3 assessments ; amending s . 193 .155 , F .S .; revising the 4 timeframe during which the accrued benefit from 5 specified limitations on homestead property tax 6 assessments may be transferred from a prior homestead 7 to a new homestead ; deleting obsolete provisions ; 8 revising the timeframe during which an owner of 9 homestead property significantly damaged or destroyed 10 by a named tropical storm or hurricane must establish 11 a new homestead to make a certain election ; providing 12 applicability ; providing a contingent effective date . 13 Be It Enacted by the Legislature of the State of Florida : Section 1 . Subsection (8) of section 193 .155 , Florida Statutes , is amended to read : 14 15 16 17 18 19 20 21 22 23 24 25 193 .155 Homestead assessments .-Homestead property shall be assessed at just value as of January 1 , 1994 . Property receiving the homestead exemption after January 1 , 1994 , shall be assessed at just value as of January 1 of the year in which the property receives the exemption unless the provisions of subsection (8) apply . (8) Property assessed under this section shall be assessed at less than just value when the person who establishes a new Page 1 of 13 CODING : Words stricken are deletions ; words underlined are additions . hb0371-00 FLORIDA H O U S E 0 F R E P R E S E N T A T I V E S HB 371 2020 26 homestead has received a homestead exemption as of January 1 of 27 any either of the}_ -2-immediately preceding years . A person who 28 establishes a new homestead as of January 1, 2008 , is entitled 29 to have the new homestead assessed at less than just value only 30 if that person received a homestead eJcemption on January 1 , 31 2007, and only if this subsection applies retroactive to January 32 1, 2008 . For purposes of this subsection , a husband and wife who 33 owned and both permanently resided on a previous homestead shall 34 each be considered to have received the homestead exemption even 35 though only the husband or the wife applied for the homestead 36 exemption on the previous homestead . The assessed value of the 37 newly established homestead shall be determined as provided in 38 this subsection . 39 40 41 42 43 44 45 46 47 48 49 50 (a) If the just value of the new homestead as of January 1 is greater than or equal to the just value of the immediate prior homestead as of January 1 of the year in which the immediate prior homestead was abandoned , the assessed value of the new homestead shall be the just value of the new homestead minus an amount equal to the lesser of $500 ,000 or the difference between the just value and the assessed value of the immediate prior homestead as of January 1 of the year in which the prior homestead was abandoned . Thereafter , the homestead shall be assessed as provided in this section . (b) If the just value of the new homestead as of January 1 is less than the just value of the immediate prior homestead as Page 2 of 13 CODING : Words stricken are deletions ; words underl ined are additions . hb0371-00 FLORIDA H O U S E 0 F REPRESENTATIVES HB 371 2020 51 of January 1 of the year in which the immediate prior homestead 52 was abandoned , the assessed val ue of the new homestead shall be 53 equal t o the just value of the new homestead divided b y the just 54 value of the immediate prior homestead and multiplied by the 55 assessed value of the immediate prior homestead . However , if the 56 difference between the just value of the new homestead and the 57 assessed value of the new homestead calculated pursuant to this 58 paragraph is greater than $500 ,000 , the assessed value of the 59 new homestead shall be increased so that the difference between 60 the just value and the assessed va lue equals $500 ,000 . 61 Thereafter , the homestead shall be assessed as provided in this 62 section . 63 (c) If two or more persons who have each received a 64 homestead exemption as of Ja nuary 1 of~ either of the 1 ~ 65 immediately preceding years and who would otherwise be eligible 66 to have a new homestead property assessed under this subsection 67 establish a single new homestead , the reduction from just value 68 is limited to the higher of the difference between the just 69 value and the assessed value of either of the prior eligib l e 70 homesteads as of January 1 of the year in which either of the 71 eligible prior homesteads was abandoned , but may not exceed 72 $500 ,000 . 73 (d) If two or more persons abandon jointly owned and 74 jointly titled property that re ceived a homestead exemption as 75 of January 1 of ~ either of the 3 ~ immediately preceding Page 3 of 13 CODING : Words stricken are deletions ; words underlined are additions. hb0371-00 FLORIDA H O U S E 0 F REPRESENTATIVES 76 77 78 79 80 81 82 83 84 85 86 87 88 89 90 91 92 93 94 95 96 97 98 99 100 HB 371 2020 years , and one or more such persons who were entitled to and received a homestead exemption on the abandoned property establish a new homestead that would otherwise be eligible for assessment under this subsection , each such person establishing a new homestead is entitled to a reduction from just value for the new homestead equal to the just value of the prior homestead minus the assessed value of the prior homestead divided by the number of owners of the prior homestead who received a homestead exemption , unless the title of the property conta i ns specific ownership shares , in which case the share of reduction from just value shall be proportionate to the ownership share . In the case of a husband and wife abandoning jointly titled property , the husband and wife may designate the ownership share to be attributed to each spouse by following the procedure in paragraph (fl . To qualify to make such a designation , the husband and wife must be married on the date that the jointly owned property is abandoned . In calculating the assessment reduction to be transferred from a prior homestead that has an assessment reduction for li v ing quarters of parents or grandparents pursuant to s . 193 .703 , the value calculated pursuant to s . 193.703(6) must first be added back to the assessed value of the prior homestead. The total reduction from just value for all new homesteads established under this paragraph may not exceed $500 ,000 . There shall be no reduction from just value of any new homestead unless the prior homestead Page 4 of 13 CODING : Words stricken are deletions ; words underlined are additions . hb0371-00 FLORIDA H O U S E 0 F REPRESENTATIVES 101 102 103 104 105 106 107 108 109 110 111 112 113 114 115 116 117 118 119 120 121 122 123 124 125 HB 371 is reassessed at just value or is reassessed under this subsection as of January 1 after the abandonment occurs. 2020 (e) If one or more persons who previously owned a single homestead and each received the homestead exemption qualify for a new homestead where all persons who qualify for homestead exemption in the new homestead also qualified for homestead exemption in the previous homestead without an additional person qualifying for homestead exemption in the new homestead , the reduction in just va lue shall be calculated pursuant to paragraph (a) or paragraph (b), without application of paragraph (c) or paragraph (d). (f) A husband and wife abandoning jointly titled property who wish to designate the ownership share to be attributed to each person for purposes of paragraph (d) must file a form provided by the department with the property appraiser in the county where such property is located . The form must include a sworn statement by each p erson designating the ownership share to be attributed to each person for purposes of paragraph (d) and must be filed prior to either person filing the form required under paragraph (h) to have a parcel of property assessed under this subsection. Such a designation , once filed with the property appraiser, is irrevocable . (g) For purp oses of receiving an assessment reduction pursuant to this subsection , a person entitled to assessment under this section may abandon his or her homestead even though Page 5 of 13 CODING : Words stricken are deletions ; words underlined are additions . hb0371-00 F L O R D A H O U S E 0 F R E P R E S E N T A T I V E S 126 127 128 1 29 130 131 132 133 134 135 136 137 138 139 140 141 142 143 144 145 146 147 148 149 150 HB 371 2020 it remains his or her primary residence by notifying the property appraiser of the county where the homestead is located . This notification must be in writing and delivered at the same time as or before timely filing a new application for homestead exemption on the property . (h) In order to have his or her homestead property assessed under this subsection , a person must file a form provided by the department as an attachment to the application for homestead exemption , including a copy of the form required to be filed under paragraph (f), if applicable . The form , which must include a sworn statement attesting to the applicant 's entitlement to assessment under this subsection , shall be co n sidered sufficient documentation for applying for assessment under this subsection . The department sha ll require by rule that the required form be submitted with the application for homestead exemption under the timeframes and processes set forth in chapter 196 to the extent practicable . (i)l . If the previous homestead was located in a different county than the new homestead , the property appraiser in th e county where the new homestead is located must transmit a copy of the completed form together with a completed applicat i o n for homestead exemption to the property appraiser in the co unty where the previous homestead was located . If the previous h o mesteads of applicants for transfer were in more than one county , each applicant from a different county must submit a Page 6 of 13 CODING : Words stricken are deletions ; words underlined are additions . hb0371-00 FLORIDA H O U S E 0 F REPRESENTATIVES 151 15 2 153 154 155 156 1 57 158 159 160 161 162 16 3 164 165 166 167 168 169 170 171 172 173 174 175 HB 371 2020 separate form . 2 . The property appraiser in the county whe re the previous homestead was located must return information to the property appraiser in the county where the new homestead is located by April 1 or within 2 weeks after receipt of the completed application from that property appraiser , whichever is later . As part of the information returned , the property appraiser in the county where the previous homestead was located must provide sufficient information concerning the previous homestead to allow the property appraiser in the county where the ne w homestead is located to calculate the amount of the assessment limitation difference which may be transferred and must certify whether the previous homestead was abandoned and has been or will be reassessed at just value or reassessed according to the provisions of this subsection as of the January 1 following its abandonment . 3 . Based on the information provided on the form from the property appraiser in the county where the previous homestead was located , the property appraiser in the cou nt y where the new homestead is located shall calculate the amount of the assessment limitation difference which may be transferred and apply the difference to the January 1 assessment of the new homestead . 4 . All property appraisers having information -sharing agreements with the department are authorized to share Page 7 of 13 CODING : Words stricken are deletions ; words underlined are additions . hb0371-00 F L O R D A H O U S E 0 F R E P R E S E N T A T V E S 176 177 178 179 180 181 182 183 184 185 186 187 188 189 190 191 192 193 194 195 196 197 198 199 200 HB 371 confidential tax information with each other pursuant to s . 195 .084 , including social security numbers and linked information on the forms provided pursuant to this section . 2020 5 . The transfer of any limitation is not final until any values on the assessment roll on which the transfer is based are final . If such values are final after tax notice bills have been sent , the property appraiser shall make appropriate corrections and a corrected tax notice bill shall be sent. Any values that are under administrative or judicial review shall be noticed to the tribunal or court for accelerated hearing and resolut i on so that the intent of this subsection may be carried out . 6 . If the property appraiser in the county where the previous homestead was located has not provided information sufficient to identify the previous homestead and the assessment limitation difference is transferable , the taxpayer may file an action in circuit court in that county seeking to establis h that the property appraiser must provide such information . 7 . If the information from the property appraiser in the county where the previous homestead was located is provided after the procedures in this section are exercised , the property appraiser in the county where the new homestead is located shall make appropriate corrections and a corrected tax notice and tax bill shall be sent . 8 . This subsection does not authorize the consideration or adjustment of the just , assessed , or taxable value of the Page 8 of 13 CODING : Words stricken are deletions ; words underlined are additions . hb0371-00 FLORIDA H O U S E 0 F REPRESENTATIVES 201 202 203 204 205 206 207 208 209 210 211 212 213 214 215 216 2 17 218 219 220 221 222 223 224 225 HB 371 2020 previous homestead property . 9. The property appraiser in the county where the new homestead is located shall promptly notify a taxpayer if the information received , or available , is insufficient to ide n tify the previous homestead and the amount of the assessment limitation difference which is transferable. Such notification shall be sent on or before July 1 as specified ins. 196 .151 . 10 . The taxpayer may corres pond with the property appraiser in the county where the previous homestead was located to further seek to identify the homestead and the am ount of the assessment limitation difference which is transferable . 11. If the property appraiser in the county where the previous homestead was located supplies sufficient information to the property appraiser in the county where the new homestead is located , such information shall be considered timely if provided in time for inclusion on the notice of proposed property taxes sent pursuant toss. 194 .011 and 200.065(1) 12 . If the property appraiser has not received information sufficient to identify the previous homestead and the amount of the assessment limitation difference which is transferable before mailing the notice of proposed property taxes , the taxpayer may file a petition with the value adjustment board in the county where the new homestead is located . (j) Any person who is qualified to have his or her pr operty assessed under this subsection and wh o fails to file an Page 9 of 13 CODING : Words stricken are deletions ; words underlined are additions . hb0371-00 FLORIDA H O U S E 0 F REPRESENTATIVES HB 371 2020 226 application by March 1 may file an application for assessment 227 under this subsection and may , pursuant to s . 194 .011(3), file a 228 petition with the value adjustment board requesting that an 229 assessment under this subsection be granted . Such petition may 230 be filed at any time during the taxable year on or before the 231 25th day following the mailing of the notice by the property 232 appraiser as provided ins. 194.011(1). Notwithstanding s . 233 194 .013 , such person must pay a nonrefundable fee of $15 upon 234 filing the petition . Upon reviewing the petition , if the person 235 is qualified to receive the assessment under this subsection and 236 demonstrates particular extenuating circumstances judged by the 237 property appraiser or the value adjustment board to warrant 238 granting the assessment , the property appraiser or the value 239 adjustment board may grant an assessment under this subsection . 240 For the 2008 assessfflents , all petitioners for assessfflent under 241 this subsection shall be considered to have defflonstrated 242 particular extenuating circufflstances . 243 (k) Any person who is qualified to have his or her 244 property assessed under this subsection and who fa i ls to time l y 245 file an application for his or her new homestead in the first 246 year following eligibility may file in a subsequent year. The 247 assessment reduction shall be applied to assessed value in t h e 248 year the transfer is first approved , and refunds of tax may not 249 be made for previous years . 250 (1) The property appraisers of the state shall , as soon as Page 10 of 13 CODING : Words stricken are deletions ; words underlined are additions . hb0371-00 FLORIDA H O U S E 0 F R E P R E S E N T A T I V E S 251 252 253 254 255 256 257 258 259 260 2 61 2 62 2 63 2 64 2 65 266 2 67 2 68 2 69 270 271 272 273 274 275 HB 371 2020 practicable after March 1 of each year and on or before July 1 of that year , carefully consider all applications for assessment under this subsection which have been filed in their respective offices on or before March 1 of that year . If , upon investigation , the property appraiser finds that the applicant is entitled to assessment under this subsection , the property appraiser shall make such entries upon the tax rolls of the county as are necessary to allow the assessment . If , after due consideration , the property appraiser finds that the applicant is not entitled to the assessment under this subsection , the property appraiser shall immediately prepare a notice of such disapproval , giving his or her reasons therefor , and a co py of the notice must be served upon the applicant by the property appraiser by personal delivery or by registered mail to the post office address given by the appl i cant . The applicant may appeal the decision of the property appraiser refusing to al l ow t h e assessment under this subsection to the val ue adjustment board , and the board shall review the application and evidence presented to the property appraiser upon which the applicant based the claim and hear the applicant in person or by agent on behalf of his or her right to such assessment . Such appeal shall be heard by an attorney special magistrate if the value adjustment board uses special magistrates . The value adjustment board shall reverse the decision of the property appraiser in the cause and grant assessment under this subsection to the Page 11 of 13 CODING : Words stricken are deletions ; words underlined are additions . hb0371-00 FLORIDA H O U S E 0 F REPRESENTATIVES 276 277 278 279 280 281 282 283 284 285 286 287 288 289 2 90 291 2 92 2 93 2 94 2 95 296 297 298 299 300 HB 371 2020 applicant if , in its judgment , the applicant is entitled to the assessment or shall affirm the decision of the property appraiser . The action of the board is final in the cause unless the app l icant , within 60 days following the date of refusal of the app l ication by the board , files in the circuit court of the county in which the homestead is located a proceeding against the property appraiser for a declaratory judgment as is provided under chapter 86 or other appropriate proceeding . The failure of the taxpayer to appear before the property appraiser or va l ue adjustment board or to file any paper other than the appl i cation as provided in this subsection does not constitute a bar to or defense in the proceedings . (m) For purposes of receiving an assessment reduction pursuant to this subsection , an owner of a homestead property that was significantly damaged or destroyed as a result of a named tropical storm or hurricane may elect , in the calendar year following the named tropical storm or hurricane , to have the significantly damaged or destroyed homestead deemed to have been abandoned as of the date of the named tropica l storm or hurricane even though the owner received a homestead exemption on the property as of January 1 of the year immediately following the named tropical storm or hurricane . The election provided for in this paragraph is available only if the owner establishes a new homestead as of January 1 of the third s econd year immediately following the storm or hurricane . This Page 12 of 13 CODING : Words stricken are deletions ; words underl ined are additions . hb0371-00 FLORIDA H O U S E 0 F R E P R E S E N T A T I V E S HB 371 2020 301 paragraph shall apply to homestead property damaged or destroyed 302 on or after January 1 , 2017 . 303 Section 2 . This act applies beginning with the 2021 tax 304 roll . 305 Section 3 . This act shall take effect on the effective 306 date of the amendment to the State Constitution proposed by HJR 307 369 or a similar joint resolution having substantially the same 308 specific intent and purpose , if such amendment to the State 309 Constitution is approved at the general election held in 310 November 2020 or at an earlier special election specifica l ly 311 authorized by law for that purpose . Page 13 of 13 CODING : Words stricken are deletions ; words underlined are additions. hb0371-00 ITEM3A2 Florida Legislative Session 2020 - Proposed Bills CS-SB 148 1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17 18 19 20 21 22 23 24 25 26 27 28 29 Florida Senate -2020 CS for SB 148 By the Committee on Co mmunity Affairs ; and Senator Brandes 578-01159-20 2020148cl A bill to be entitled An act relating to limitations on homestead assessments ; amending s. 193.155 , F .S .; revising the timeframe during which the accrued benefit from specified limitations on homestead property tax assessments may be transferred from a prior homestead to a new homestead ; deleting obsolete provisions ; revising the timeframe during which an owner of homestead property significantly damaged or destroyed by a named tropical st o rm or hurricane must establish a new homestead to make a certain election ; providing applicability ; providing a contingent effective date . Be It Enacted by the Legislature of the State of Florida: Section 1. Subsection (8) of section 193 .155 , Florida Statutes , is amended to read : 193 .155 Homestead assessments .-Homestead property shall be assessed at just value as o f J anuary 1 , 1994 . Property receiving the homestead exemption after January 1 , 1994 , shall be assessed at just value as of January 1 o f the year in which the property receives the exempti o n unless the provisions of subsection (8) apply . (8) Property assessed under this section shall be assessed at less than just value when the person who establishes a new homestead has received a h o mestead exemption as of January 1 of any either of the l ~ immediately preceding years . A person who establishes a new homestead as of January 1, 2008 , is entitled to have the new homestead assessed at less than just value only Page 1 of 11 CODING: Words stricken are deletions ; words underlined are additions . 30 31 32 33 34 35 36 37 38 39 40 41 42 43 44 45 46 47 48 49 50 51 52 53 54 55 56 57 58 Florida Senate -2020 CS for SB 148 578 -01159 -20 2020148c l if that pers o n r ece i ve d a h o mes tead e 1c empti o n o n January 1 , 200 7, a nd o nl y if t hi s s ubsection ap p l i es r et r oac tiv e to Janua r y 1, 2008 . For purposes of this subsection , a husband and wife wh o owned and both permanently resided on a previous ho mestead shall each be considered to have received the homestead exemptio n even though only the husband or the wife applied for the h omes t ead exemption on the pre v ious homestead . The assessed value of the newly established homestead shall be determined as provided in this subsection . (a) If the just v alue o f the new h o mestead as of January 1 is greater than or equal t o the just value of the immediate prior homestead as of Januar y 1 of the year in wh i ch the immediate prior homestead was aband o ned , the assessed va lu e of the new h omestead shal l be the just value of t h e new h omestead minus an amount equal to th e lesser o f $500 ,000 or t h e difference between the just v alue and the assessed value of the immediate prior homestead as of January 1 of the year in wh ich the prior homestead was aband o ned . Thereafter , t h e homestead s h all be assessed as prov i ded in this section . (b) If t h e just value of the new homestead as of Ja nua ry 1 is less than the just value o f the immediate prior homestead as of Jan u ary 1 of the year in which the immediate prior homestead was abandoned , the assessed value of the new homestead sha ll be equa l to the j u s t value of the new homestead divide d by t h e just va lu e of t h e immediate pri o r h o mestead and multiplied by t h e assessed value of the immediate prior homestead . However , if the d i ffere n ce betwee n the just value of the new homestead a nd th e assessed value of the new homestead calculated p ur sua n t to t h is paragraph is greater than $500 ,000 , the assessed v alu e of t h e Page 2 of 11 CODING : Words s tricken are deletions ; word s un der lin e d are a d d i t i ons . 59 60 61 62 63 64 65 66 67 68 69 70 71 72 73 74 75 76 77 78 79 80 81 82 83 84 85 86 87 Florida Senate -2020 CS for SB 148 578 -01159 -20 2020148cl new homestead shall be increased so that the difference between the just value and the assessed value equals $500 ,000 . Thereafter, the homestead shall be assessed as provided in this section. (c) If two or more persons who have each received a homestead exemption as of January 1 of any either of the 3 ± immediately preceding years and who would otherwise be eligible to have a new homestead property assessed under this subsection establish a single new homestead , the reduction from just value is limited to the higher of the difference between the just value and the assessed value of either of the prior eligible homesteads as of January 1 of the year in which either of the eligible prior homesteads was abandoned , but may not exceed $500 ,000 . (d) If two or more persons abandon jointly owned and jointly titled property that received a homestead exemption as of January 1 of any either of the l ± immediately preceding years , and one or more such persons who were entitled to and received a homestead exemption on the abandoned property establish a new homestead that would otherwise be eligible for assessment under this subsection , each such person establishing a new homestead is entitled to a reduction from just value for the new homestead equal to the just value of the prior homestead minus the assessed value of the prior homestead divided by the number of owners of the prior homestead who received a homestead exemption , unless the title of the property contains specific ownersh ip shares, in which case the share of reduction from just value shall be proportionate to the ownership share . In the case of a husband and wife abandoning jointly titled property , the Page 3 of 11 CODING: Words stricken are deletions ; words underlined are additions . 88 89 90 91 92 93 94 95 96 97 98 99 100 101 102 103 104 105 106 107 108 109 110 111 11 2 113 114 115 1 1 6 Florida Senate -2020 CS for SB 148 578 -01159 -20 2020148cl husband and wife may designate the ownership share to be attributed to each spouse by following the procedure in paragraph (f). To qualify to make such a designation , the husband and wife must be married on the date that the jointly owned property is abandoned . In calc ulating the assessment reduction to be transferred from a prior homestead that has an assessment reduction for living quarters of parents or grandparents pursuant to s . 193 .703 , the value calculated pursuant to s . 193 . 703(6) must first be added ba ck to the assessed value of the prior homestead . The total reduction from just value for all new homesteads established under this paragraph may not exceed $500 ,000 . There shall be no reduction from just value of any new homestead unless the prior homestead is reassessed at just value or is reassessed under this subsection as of January 1 after the abandonment occurs . (e) If one or more persons who previously owned a single homestead and each received the homestead exemption qualify for a new homestead where all persons who qualify for homestead exemption in the new homestead also qualified for homestead exemption in the previous homestead without an additional person qualifying for homestead exemption in the new homestead , the redu ct ion in just value shall be calculated pursuant to paragraph (a) or paragraph (b), without application of paragraph (c) or paragraph (d). (f) A husband and wife abandoning jointly titled property who wish to designate the ownership share to be attributed to each person f or purposes of paragraph (d) must file a form provided by the department with the property appraiser in the county where such property is located . The form must include a Page 4 of 11 CODING: Words stricken are deletions ; words underlined are additions . 117 118 119 120 121 122 123 124 125 126 127 1 28 129 130 131 132 133 134 1 35 136 137 138 139 140 141 142 143 144 145 Florida Senate -2020 CS for SB 148 578-01159 -20 2020148cl sworn statement by each person designating the owners hip share to be attributed to each person for purposes of paragraph (d) and must be filed prior to either person filing the form required under paragraph (h) to have a parcel of property assessed under this subsection . Such a designation , once filed with the property appraiser , is irr evocable . (g) For purposes of receiving an assessment reduction pursuant to this subsection , a person entitled to assessment under this section may abandon his or her homestead even th oug h it remains his or her primary residence by notifying the property appraiser of the county where the homestead is located . This notifi cation must be in writing and delivered at the same time as or before timely filing a new application for homestead exemption on the property . (h) In order to have his or her homestead property assessed under this subsection , a person must file a form provided by the department as an attachment to the application for homestead exemption , including a copy of the form required to be filed under paragraph (f), if applicable . The form , which must in clude a sworn statement attesting to the applicant's entitlement to assessment under this subsection , shall be conside red suff i cient documentation for applying for assessment under this subsection. The department shall require by rule that the required form be submitted with the application for homestead exemption under the timeframes and processes set forth in chapter 196 to the extent practicable . (i)l . If the prev i ous h omestea d was located in a different county than the new homestead , the property appraiser in the county where the new homestead is located must transmit a copy Page 5 of 11 CODING: Words stricken are deletions ; words un derlined are additions . 146 147 148 149 150 151 152 153 154 155 156 157 158 159 160 161 162 163 164 165 166 167 168 169 170 171 172 173 174 Florida Senate -2020 CS for SB 148 578 -01159 -20 2020148cl of the completed form together with a completed application for homestead exemption to the property appraiser in the county where the previous homestead was located . If the previous homesteads of applicants for transfer were in more than one county , each applicant from a different county must submit a separate form . 2 . The property appraiser in the county where the previous homestead was located must return information to the property appraiser in the county where the new homestead is located by April 1 or within 2 weeks after receipt of the completed application from that property appraiser , whichever is later . As part of the information returned , the property appraiser i n the county where the previous homestead was located must provide sufficient information concerning the previous homestead to allow the property appraiser in the county where the new homestead is located to calculate the amount of the assessment limitation difference which may be transferred and must certify whether the previous homestead was abandoned and has been or will be reassessed at just value or reassessed according to the provisions of this subsection as of the January 1 following its abandonment . 3 . Based on the information provided on the form from the property appraiser in the county where the previous homestead was located , the property appraiser in the county where the new homestead is located shall calculate the amount of the assessment limitation difference which may be transferred and apply the difference to the January 1 assessment of the new homestead . 4. All property appraisers having information -sharing Page 6 of 1 1 CODING : Words str i cken are deletions ; words underlined are additions . 175 176 177 178 179 180 181 182 183 184 185 186 187 188 189 190 191 192 193 194 195 196 197 198 199 200 201 202 203 Florida Senate -2020 CS for SB 148 578-01159-20 2020148cl agreements with the department are authorized to share confidential tax inf ormation with each other pursuant to s . 195 .084 , in c luding social security numbers and linked information on the forms provided pursuant to this section . 5. The transfer of any limitation is not final until any values on the assessment roll on which the transfer is based are final. If such values are final after tax notice bills have been sent , the property appraiser shall make appropriate corrections and a corrected tax notice bill shall be sent . Any values that are under administrative or judicial review shall be noticed to the tribunal or court for accelerated hearing and resolution so that the intent of this subsection may be carried out . 6 . If the property appraiser in the county where the previous homestead was located has not provided information sufficient to identify the previous homestead and the assessment limitation difference is transferable , the taxpayer ma y file an action in circuit court in t hat county seeking to establish that the property appraiser must provide such information . 7. If the inf o rmation from the property appra iser in the county where the previous homestead was located is provided after the procedures in this section are exercised , the property appraiser in the county where the new homestead is located shall make appropriate corrections and a corrected tax notice and tax bill shall be sent. 8 . This subsection does not authorize the cons ideration or adjustment of the just , assessed , or taxable value of the previous homestead property . 9 . The property appraiser in the co unty where the new homestead is located shall promptly notify a taxpayer if the Page 7 of 11 CODING: Words stricken are deletions ; words underlined are additions . 204 205 206 207 208 209 210 211 2 1 2 2 13 21 4 215 216 2 17 218 219 220 221 222 223 22 4 225 226 227 228 229 23 0 231 232 Florida Senate -2020 CS for SB 148 578-01159-20 2020148cl information received , or available , is insufficient to identify the previous homestead and the amount of the assessment limitation difference which is transferable . Such notification shall be sent on or before July 1 as specified ins . 196 .151. 10 . The taxpayer may correspond with the property appraiser in the county where the previous homestead was located to further seek to identify the homestead and the amount of the assessment limitation difference which is transferable . 11. If the property appraiser in the cou nty where the previous homestead was located supplies sufficient information to the property appraiser in the county where the new homestead is l oca ted , such information shall be considered timely if provided in time for inclusion on the notice of proposed property taxes sent pursuant toss . 194 .011 and 200 .065(1) 12 . If the property appraiser has not received information sufficient to identify the previous homestead and the amou nt o f the assessment limitation difference which is transferable before mailing the notice of proposed property taxes , the taxpayer ma y file a petition with the value adjustment board in the county where the new homestead is located . (j) Any person who is qualified to have his or her property assessed under this subsection and who fails to file an application by March 1 may file an application for assessment under this subsection and may , pursuant to s . 194 .011(3), fil e a petition with the value adjustment board requesting that a n assessment under this subsection be granted . Such petition may be filed at any time during the taxable year on or before the 25th day following the mailing of the notice by the prope r ty appra i ser as provided ins . 194 .011(1). Notwithstanding s . Page 8 of 11 CODING: Words stricken are deletions ; words underlined are additions . 233 234 235 236 237 238 239 240 241 242 243 244 245 246 247 248 249 250 251 252 253 254 255 256 257 258 259 260 261 Florida Senate -2020 CS for SB 148 578 -01159-20 2020148cl 194 .013 , such person must pay a nonrefundable fee of $15 upon filing the petition . Upon reviewing the petition , if the person is qualified to receive the assessment under this subsection and demonstrates particular extenuating circumstances judged by the property appraiser or the value adjustment board to warrant granting the assessment , the property appraiser or the value adjustment board may grant an assessment under this subsection . For the 2008 assessments , all petitioners for assessment under t h is subsection shall be considered to have demonstrated particular eHtenuating circumstances . (k) Any person who is qualified to have his or her property assessed under this subsection and who fails to timely fi l e an application for his or her new homestead in the first year following eligibility may file in a subsequent year . The assessment reduction shall be applied to assessed value in the year the transfer is first approved , and refunds of tax may not be made for previous years. (1) The property appraisers of the state shall , as soon as practicable after March 1 of each year and on or before July 1 of that year , carefully consider all applications for assessment under this subsection which have been filed in their respective offices on or before March 1 of that year . If , upon investigation , the property appraiser finds that the applicant is entitled to assessment under this subsection , the property appraiser shall make such entries upon the tax rolls of the county as are necessary to allow the assessment . If , after due consideration , the property appraiser finds that the applicant i s not entitled to the assessment under this subsection , the property appraiser shall immediately prepare a notice of s u ch Page 9 of 11 CODING: Words stricken are deletions ; words underlined are additions . 262 263 264 265 266 267 268 269 270 271 272 273 274 275 276 277 278 279 280 281 282 283 284 285 286 287 288 289 290 Florida Senate -2020 CS for SB 148 578-01159-20 2020148cl disapproval , giving his or her reasons therefor , and a copy of the notice must be served upon the applicant by the property appraiser by personal delivery or by registered mail to the post office address given by the applicant. The applicant may appeal the decision of the property appraiser refusing to allow the assessment under this subsection to the value adjustment board, and the board shall review the application and evidence presented to the property appraiser upon which the applicant based the claim and hear the applicant in person or by agent on behalf of his or her right to such assessment. Such appeal shall be heard by an attorney special magistrate if the value adjustme nt board uses special magistrates . The va lue adjustment board shall reverse the decision of the property appraiser in the cause and grant assessment under this subsection to the applicant if , in its judgment , the applicant is entitled to the assessment or shall affirm the decision of the property appraiser . The action of the board is final in the cause unless the applicant , within 60 days following the date of refusal of the application by the board , files in the circuit co urt of the county in which the homestead is located a proceeding against the property appraiser for a declaratory judgment as is provided under chapter 86 or other appropriate proceeding . The failure of the taxpayer to appear before the property appraiser or value adjustment board or to file any paper other than the application as provided in this subsection does not constitute a bar to or defense in the proceedings. (m) For purposes of receiving an assessment reduction pursuant to this subsection , an owner of a homestead property that was significantly damaged or destroyed as a result of a Page 10 of 11 CODING: Words stricken are deletions ; words underlined are additions . 291 292 293 294 295 296 297 298 299 300 301 302 303 304 305 306 307 308 309 310 311 Florida Senate -2020 CS for SB 148 578-01159-20 2020148cl named tropical storm or hurricane may elect , in the calendar year following the named tropical storm or hurricane , to have the significantly damaged or destroyed homestead deemed to have been abandoned as of the date of the named tropical storm or hurricane even though the owner received a homestead exemption on the property as of January 1 of the year immediately following the named tropical storm or hurricane . The election provided for in this paragraph is available only if the owner establishes a new homestead as of January 1 of the third second year immediately foll owing the storm or hurricane . This paragraph shall apply to homestead property damaged or destroyed on or after January 1 , 2017 . Section 2 . This act applies beginning with the 2021 tax roll. Section 3 . This act shall take effect on the effective date of the amendment to the State Constitution proposed by SJR 146 or a similar joint resolution having substantially the same specific intent and purpose , if such amendment to the State Constitution is approved at the general election held in November 2020 or at an earlier special election specifically authorized by law for that purpose . Page 11 of 11 CODING: Words stricken are deletions ; words underlined are additions . ITEM 3A2 Florida Legislative Session 2020 - Proposed Bills HJR 369 FLORIDA H O U S E 0 F REPRESENTATIVES HJR 369 2020 1 House Joint Resolution 2 A joint resolution proposing an amendment to Section 4 3 of Article VI I and the creat i on of a new section in 4 Article XII of the State Constitut ion to in crease the 5 period of time during which the accrued benefit from 6 specified limitations on homestead property tax 7 assessments may be transferred fr om a prior homestead 8 to a new homestead and to provide an effective date . 9 10 11 1 2 13 14 15 16 17 18 19 20 21 22 23 24 25 Be It Resolved by the Legislature of the State of Florida : That the following amendment to Section 4 of Article VII and the creation of a new section in Article XII of the State Co nstitution are agreed to and shall be submitted to the electors of this state for approval or rejection at the next general election or at an earlier special election specifically authorized by law for that purpose : ARTICLE VII FINANCE AND TAXATION SECTION 4 . Taxation ; assessments .- By general law regulations shall be prescribed which shall secure a just valuation of all property for ad va lorem taxation , provided : (a) Agricultural land , land producing high water recharge to Florida 's aquifers , or land used exclusively for Page 1 of 9 CODING : Words stricken are deletions ; words underlined are additions . hjr0369-00 FLORIDA H O U S E 0 F R E P R E S E N T A T I V E S 26 27 28 29 30 31 32 33 34 35 36 37 38 39 40 41 42 43 44 45 46 47 48 49 50 HJR 369 2020 noncommercial recreati onal purposes may be classified by general law and assessed solely on the basis of character or use . (b) As provided by general law and subject to conditions , limitations , and reasonable definitions specified therein , land used for conse rvati on purposes shall be classified by general law and assessed solely on the basis of character or use . (c) Pursuant to general law tangible personal property held for sale as stock in trade and livestock may be valued for taxation at a specified percentage of its value , may be c lassified for tax purposes , or may be exempted from taxation . (d) All persons entitled to a homestead exemption under Section 6 of this Article shall have their homestead assessed at just va lu e as of January 1 of the year following the effect i ve date of this amendment . This assessment shall change only as provided in this subsection . (1 ) Assessments subject to this subsection shall be changed annually on January 1st of each year ; but those changes in assessments shall not exceed the lower of the following : a . Three percent (3 %) of the assessment for the prior year . b . The percent change in the Consumer Price Index for all urban consumers , U .S . City Average , all items 1967=100 , or successor reports for the preceding calendar year as initially reported by the United States Department of Labor , Bureau of Labor Statistics . Page 2 of 9 CODING : Words stricken are deletions ; words underlined are additions . hjr0369-00 FLORIDA H O U S E 0 F R E P R E S E N T A T I V E S HJR 369 2020 (2) No assessment shall exceed just value . 51 52 53 (3) After any change of ownership , as provided by general law , homestead property shall be assessed at just value as of 54 January 1 of the foll owing year , unless the provisions of 55 paragraph (8) apply . Thereafter , the homestead shall be assessed 56 as provided in this subsection . 57 (4) New homestead property shall be assessed at just value 58 as of January 1st of the year following the establishment of the 59 homestead , unless the provisions of paragraph (8) apply . That 60 assessment shall only change as provided in this subsection . 61 (5) Changes , additions , reductions , or impr ovements to 62 homestead property shall be assessed as provided for by general 63 law ; provided , however , after the adjustment for any change , 64 addition , reduction , or improvement , the property shall be 65 assessed as provided in this subsection . 66 (6) In the event of a termination of homestead status , the 67 property shall be assessed as provided by general law . 68 (7) The provisions of this amendment are severable . If any 69 of the pr ovisions of this amendment shall be held 70 unconstitutional by any court of competent jurisdiction , the 71 decision of such court shall not affect or impair any remaining 72 provisions of this amendment . 7 3 ( 8) 74 a . A person who establishes a new homestead as of January 75 1 , 2009 , or January 1 of any subsequent year and who has Page 3 of 9 CODING : Words stricken are deletions ; words underlined are additions . hjr0369-00 FLORIDA H O U S E 0 F R E P R E S E N T A T I V E S 76 77 78 79 80 81 82 83 84 85 86 87 88 89 90 91 92 93 94 95 96 97 98 99 100 HJR 369 2020 received a homestead exemption pursuant to Section 6 of this Article as of January 1 of any either of the three -t-w-e years immediately preceding the establishment of the new homestead is entitled to have the new homestead assessed at less than just value . If this revision is approved in January of 2008 , a person who establishes a new homestead as of January 1 , 2008 , is entitled to have the new homestead assessed at less than j u st value only if that person received a homestead e,cemption on January 1 , 2007 . The assessed value of the newly established homestead shall be determined as follows : 1. If the just value of the new homestead is greater than or equal to the just value of the prior homestead as of January 1 of the year in which the prior homestead was abandoned , the assessed value of the new homestead shall be the just value of the new homestead minus an amount equal to the lesser of $500,000 or the difference between the just value and the assessed value of the prior homestead as of January 1 of the year in which the prior homestead was abandoned. Thereafter , the homestead shall be assessed as provided in this subsection . 2 . If the just value of the new homestead is less than the just value of the prior homestead as of January 1 of the year in which the prior homestead was abandoned , the assessed value of the new homestead shall be equal to the just value of the new homestead divided by the just value of the prior homestead and multiplied by the assessed value of the prior homestead . Page 4 of 9 CODING : Words stricken are deletions ; words underlined are additions . hjr0369-00 FLORIDA H O U S E 0 F R E P R E S E N T A T I V E S 101 102 103 104 105 106 107 108 109 110 111 112 113 114 1 1 5 116 117 118 1 19 120 121 122 123 124 125 HJR 369 2020 However , if the difference betwee n the just value of the n ew homestead and the assessed value of the new homestead calculated pursuant to this sub-subparagraph is greater than $500 ,000 , the assessed value of the new homestead shall be increased so t h at the difference between the just value and the assessed val u e equals $500 ,000 . Thereafter , the homestead shall be assessed as provided in this subsection . b . By general law and subject to conditions specified therein , the legislature shall provide for application of this paragraph to property owned by more than one person . (e) The legislature may , by general law , for assessment purposes and subject to the provisions of this subsection , a l low counties and municipalities to authorize by ordinance that historic property may be assessed solely on the basis of character or use . Such character or use assessment shall a p ply only to the jurisdiction adopting the ordinance . The requirements for eligible properties must be specified by general l aw . (f) A county may , in the manner prescribed by general l aw , provide for a reduction in the assessed value of homestead property to the extent of any increase in the assessed val u e of that property which results from the construction or reconstruction of the property for the purpose of providin g living quarters for one or more natural or adoptive grand p arents or parents of the owner of the property or of the owner 's spouse Page 5 of 9 CODING : Words stricken are deletions ; words underlined are additions . hjr0369-00 FLORIDA H O U S E 0 F REPRESENTATIVES 126 127 128 129 130 131 132 133 134 135 136 137 138 139 140 141 142 143 144 145 146 147 148 149 150 HJR 369 2020 if at least one of the grandparents or parents for whom the living quarters are provided is 62 years of age or older . Such a reduction may not exceed the lesser of the following: ( 1) The increase in assessed value resulting from construction or reconstruction of the property . (2) Twenty percent of the total assessed value of the property as improved . (g) For all levies other than school district levies , assessments of residential real property , as defined by general law , which contains nine units or fewer and which is not subject to the assessment limitations set forth in subsections (a) through (d) shall change on ly as provided in this subsection . (1) Assessments subject to this subsection shall be changed annually on the date of assessment provided by law ; but those changes in assessments shall not exceed ten percent (10 %) of the assessment for the prior year . (2) No assessment shall exceed just value . (3) After a change of ownership or control , as defined by general law , including any change of ownership of a legal entity that owns the property , such property shall be assessed at just value as of the next assessment date . Thereafter , such property shall be assessed as provided in this subsection . (4) Changes , additions , reductions , or improvements to such property shall be assessed as provided for by general law ; however , after the adjustment for any change , addition , Page 6 of 9 CODING : Words stricken are deletions ; words underlined are additions . hjr0369-00 FLORIDA H O U S E 0 F REPRESENTATIVES 151 152 153 154 155 156 157 158 159 160 161 162 163 164 165 166 167 168 169 170 171 172 173 174 175 HJR 369 reduction , or improvement , the property shall be assessed as provided in this subsection. 2020 (h) For all levies other than school district levies , assessments of real property that is not subject to the assessment limitations set forth in subsections (a) through (d) and (g) shall change only as provided in this subsection . (1) Assessments subject to this subsection shall be changed annually on the date of assessment provided by law ; but those changes in assessments shall not exceed ten percent (10 %) of the assessment for the prior year . No assessment shall exceed just value . (2) ( 3) The legislature must provide that such property shall be assessed at just value as of the next assessment date after a qualifying improvement , as defined by general law , is made to such property . Thereafter , such property shall be assessed as provided in this subsection. (4) The legislature may provide that such property shall be assessed at just value as of the next assessment date after a change of ownership or control , as defined by general law , including any change of ownership of the legal entity that owns the property . Thereafter , such property shall be assessed as provided in this subsection . (5) Changes , additions, reductions , or improvements to such property shall be assessed as provided for by general law ; however , after the adjustment for any change , addition , Page 7 of 9 CODING : Words stricken are deletions ; words underlined are additions . hjr0369-00 FLORIDA H O U S E 0 F R E P R E S E N T A T I V E S 176 177 178 179 180 181 182 183 184 185 186 187 188 189 190 191 192 193 194 195 196 197 198 199 200 HJR 369 reduction , or improvement , the property shall be assessed as provided in this subsection . 2020 (i) The legislature , by general law and subject to conditions specified therein , may prohibit the cons ideration of the following in the determination of the assessed value of real property : (1) Any change or impr ovement to real property used for residential purposes made to improve the property 's resistance to wind damage . (2) The installation of a solar or renewable energy source device . ( j) ( 1) The assessment of the following working waterfront properties shall be based upon the current use of the property : a . Land used predominantly for commercial fishing purposes . b. Land that is accessible to the public and used for vessel launches in to waters that are navigable . c . Marinas and drystacks that are open to the public . d . Water -dependent marine manufacturing facilities , commercial fishing facilities , and marine vessel constr uction and repair facilities and their support activities . (2) The assessment benefit provided by this subsection is subject to cond i t i ons and limitations and reasonable definitions as specified by the legislature by general law . Page 8 of 9 CODING : Words stricken are deletions ; words underlined are additions. hjr0369-00 FLORIDA H O U S E 0 F R E P R E S E N T A T I V E S HJR 369 2020 201 ARTICLE XI I 202 SCHEDULE 203 Transfer of the accrued benefit from specified limitations 204 on homestead property tax assessments ; increased portability 205 period .-This section and the amendment to Section 4 of Art i cle 206 VI I , which extends to three years the time period during which 207 the accrued benefit from specified limitations on homestead 208 property tax assessments may be transferred from a prior 209 homestead to a new homestead , shall take effect January 1 , 2021 . 210 BE IT FURTHER RESOLVED that the following statement be 211 placed on the ballot : 212 CONSTITUTIONAL AMENDMENT 213 ARTICLE VII , SECTION 4 214 ARTICLE XII 215 LIMITATIONS ON HOMESTEAD PROPERTY TAX ASSESSMENTS ; 216 INCREASED PORTABILITY PERIOD TO TRANSFER ACCRUED BENEFIT .- 217 Proposing an amendment to the State Constitution , effective 218 219 220 January 1 , 2021 , to increase , from 2 years to 3 years , the period of time during which accrued Save -Our -Homes benefits may be transferred from a prior homestead to a new homestead. Page 9 of 9 CODING : Words stricken are deletions ; words underlined are additions . hjr0369-00 ITEM3A2 Florida Legislative Session 2020 - Proposed Bills SJR 146 1 2 3 4 5 6 7 8 9 10 11 12 1 3 14 15 16 17 1 8 19 20 21 22 23 24 25 26 27 28 29 Florida Senate -2020 SJR 146 By Senator Brandes 24 -00217 -20 2020 1 46 Senate Joint Resolution A joint resolution proposing an amendment to Section 4 of Article VII and the creation of a new section in Article XII of the State Constitution to increase the period of time during which the accrued benefit from specified limitations on homestead property tax assessments may be transferred from a prior homestead to a new homestead , and to provide an effective date . Be It Resolved by the Legislature of the State of Florida : That the following amendment to Section 4 of Article VII and the creation of a new section in Article XII of the State Constitution are agreed to and shall be submitted to the electo r s of this state for approval or rejection at th e next general election or at an earlier special election specifica l ly authorized by law for that purpose : ARTICLE VII FINANCE AND TAXATION SECTION 4 . Taxation ; assessments .-By general law regulations shall be prescribed which shall secure a just valuation of all property for ad valorem taxation , provided : (a) Agricultural land , land producing high water recharge to Florida's aquifers, or l a nd used e xc lusively for noncommercial recreational purposes may be classified by genera l l aw and assessed solely on the basis of character or use . (b) As provided by general law and subject to condit i ons , limitations , and reasonable definit i ons specified t h erein , l a n d used for conservation purposes shall be classified by gene r al Page 1 of 8 CODING: Words s tri cken are deletions ; words underlined are addit i ons . 30 31 32 33 34 35 36 37 38 39 40 41 42 43 44 45 46 47 48 49 50 51 52 53 54 55 56 57 58 Florida Senate -2020 SJR 146 24 -00217 -20 2020146 law and assessed solely on the basis of character or use . (c) Pursuant to general law tangible personal property held for sale as stock in trade and livestock may be valued for taxation at a specified percentage of its value , may be classified for tax purposes , or may be exempted from taxation . (d) All persons entitled to a homestead exemption under Section 6 of this Article shall have their homestead assessed at just value as of January 1 of the year following the effective date of this amendment . This assessment shall change only as provided in this subsection . (1) Assessments subject to this subsection shall be changed annually on January 1st of each year ; but those changes in assessments shall not exceed the lower of the following : a . Three percent (3 %) of the assessment for the prior year. b . The percent change in the Consumer Price Index for all urban consumers , U .S . City Average , all items 1967=100 , or successor reports for the preceding calendar year as initially reported by the United States Department of Labor , Bureau of Lab or Statistics . (2) No assessment shall exceed just value . (3) After any change of ownership , as provided by general law , h omestead property shall be assessed at just value as of January 1 of the following year , unless the provisions of paragraph (8) apply . Thereafter , the homestead shall be assessed as provided in this subsection . (4) New homestead property shall be assessed at just value as of January 1st of the year foll owing the establishment of the homestead , unless the provisions of paragraph (8) apply . That assessment shall only change as provided in t his subsection . Page 2 of 8 CODING: Words stricken are deletions ; words underlined are additions . 59 60 61 62 63 64 65 66 67 68 69 70 71 72 73 74 75 76 77 78 79 80 81 82 83 84 85 86 87 Florida Senate -2020 SJR 146 24 -00217-20 2020146 (5) Changes , additions , reductions , or improvements to homestead property shall be assessed as provided for by ge n eral law ; provided , however , after the adjustment for any change , addition , reduction , or improvement , the property shall be assessed as provided in this subsection . (6) In the event of a termination of homestead status , the property shall be assessed as provided by general law . (7) The provisions of this amendment are severable . If any of the provisions of this amendment shall be held unconstitutional by any court of competent jurisdiction , the decision of such court shall not affect or impair any remaining provisions of this amendment . (8)a . A person who establishes a new homestead as of January 1 , 2009 , or January 1 of any subsequent yea r and who has received a homestead exemption pursuant to Section 6 of this Article as of January 1 of~ e i ther of the three -t-w-e years immediately preceding the establishment of the new homestead is entitled to have the new homestead assessed at less than just value . If this revision is approved in January of 2008 , a perso n \Jho est a blishes a new homestead as of January 1 , 2008 , is entitled to have the new homestead assessed at less t h an j u st va l ue only i f that person received a homestead e,ce mp t i on o n January 1 , 2007 . The assessed value of the newly established homestead shall be determined as follows : 1 . If the just value of the new homestead is greater than or equal to the just value of the prior homestead as of January 1 of the year in which the prior h omestead was abandoned , the assessed value of the new homestead shall be the just value of the new h omestead minus an amount equal to the lesser of Page 3 of 8 CODING: Words str i c k en are deletions ; words underlined are additions . 88 89 90 91 92 93 94 95 96 97 98 99 100 101 102 103 104 105 106 107 108 109 110 111 112 113 114 115 116 Florida Senate -2020 SJR 146 24 -002 17-20 2020146 $500 ,000 or the difference between the just value and the assessed value of the prior homestead as of January 1 of the year in which the prior homestead was abandoned . Thereafter , the homestead shall be assessed as provided in this subsection . 2 . If the just value of the new homestead is less than the just value of the prior homestead as of January 1 of the year in which the prior homestead was abandoned , the assessed value of the new homestead shall be equal to the just value of the new h omestead divided by the just value of the prior homestead and multiplied by the assessed value of the prior homestead . However , if the difference between the just value of the n ew homestead and the assessed value of the new homestead ca lculated pursuant to this sub -subparagraph is greater than $500 ,000 , the assessed value of the new homestead shall be increased so that the difference between the just value and the assessed value equals $500 ,000 . Thereafter , the homestead shall be assessed as provided in this subsection . b . By general law and subject to conditions specified therein , the legislature shall provide for applicat ion o f t h is paragraph to property owned by more than one person . (e) The legislature may , by general law , for assessment purposes and subject to the provisions of this subsection , al l ow counties and municipalities to authorize by ordinance that historic property may be assessed solely on the basis of charac ter or use . Such character or use assessment shall app l y only to the jurisdiction adopting the ord inan ce . The requirements for eligible properties must be specified by general law . (f) A county may , in the manner prescribed by genera l law , Page 4 of 8 CODING: Words stricken are deletions ; words underlined are add i tions . 117 118 119 120 121 122 123 124 125 126 127 128 129 130 131 132 133 134 135 136 137 138 139 140 141 142 143 144 145 Florida Senate -2020 SJR 146 24-00217-20 2020146 pro vide for a reduction in the assessed value of homestead property to the extent of any increase in the assessed value of that property which results from the construction or reconstructi on of the property for the purpose of providing living quarters for one or more natural or adoptive grandparents or pare n ts of t h e owner of the property or of the o wne r 's s p o u se if at least one of the grandparents or parents for whom the living quarters are provided is 62 years of age or older . Such a reduction may not exceed the lesser of the following : (1) The increase in assessed value resulting from construction or reconstruction of the property . (2) Twenty percent of the total assessed va lue of the property as improved . (g) For all le vies other than school district levies , assessments of residential real property , as defined by general law , which contains nine units or fewer and which is not subject to the assessment limitations set forth in subsections (a) through (d) shall change only as provided in this subsection. (1) Assessments subject to this subsection shall be changed annually on the date of assessment provided by law ; but those cha nges in assessments shall not exceed ten percent (10 %) of the assessment for the prior year . (2) No assessment shall exceed just value . (3) After a change of ownership or control , as defined by general law, including any change of ownership of a legal entity that owns the property , such property shall be assessed at just value as of the next assessment date . Thereafter , such property shall be assessed as provided in this subsection . (4) Changes , additions , reductions , or improvements to such Page 5 of 8 CODING: Words stricken are deletions; words underlined are additions. 146 147 148 149 150 151 152 153 154 155 1 56 1 57 158 159 160 161 162 163 164 165 166 167 168 1 69 1 70 171 172 173 174 Florida Senate -2020 SJR 146 24 -00217 -20 2020146 property shall be assessed as provided for by genera l l aw ; however , after the adjustment for any change , addit i on , reduction , or improvement , the property shall be assessed as provided in this subsection . (h) For all levies other than scho o l district levies , assessments of real property that is not subject to t he assessment limitations set forth in subsections (a) throug h (d) and (g) shall change only as provided in this subsection. (1) Assessments subject to this subsection shall be c h anged annually on the date of assessment provided by law ; b ut those changes in assessments shall not exceed ten percent (10 %) of the assessment for the prior year . (2) No assessment shall exceed just value . (3) The legislature must provide that such property shall be assessed at just value as of the next assessment date after a qualifying improvement , as defined by general law , is made to such property . Thereafter , such property shall be assessed as provided in this subsection . (4) The legislature may pro v ide that such property shal l be assessed at just value as of the next assessment date after a change of ownership or control , as defined by genera l law , including any change of ownership of the legal entity that owns the property . Thereafter , such property shall be assessed as provided in this subsection . (5) Changes , additions , reductions , or improveme n ts to s u ch property shall be assessed as provided for by g enera l law ; however , after the adjustment for any change , addit i o n , r eduction , or improvement , the pro p e r ty s h a ll be assessed a s pr ovided i n t h is subsection . Page 6 of 8 CODING: Words stri c ken are deletions ; words u nderlined are a d d i t i ons . 175 176 177 1 78 179 180 181 182 183 184 185 186 187 188 189 190 191 192 193 194 195 196 197 198 199 200 201 202 203 Florida Senate -2020 SJR 146 24 -00217 -20 2020146 (i) The legislature , by general law and subject to conditions specified therein , may prohibit the consideration of the fo ll owing in the determination of the assessed value of real property : (1) Any change or improvement to real property u sed for resident i al purposes made to improve the property's resistance to wind damage . (2) The installation of a solar or renewable e n ergy source device . (j) (1) The assessment o f the following working waterfront properties shall be based upon the current use of the property : a . Land used predominantly for commercial fishing purposes. b . Land that is accessible to the public and used for vessel launches into waters that are navigable . c . Marinas and drystacks that are open to the public . d . Water -dependent marine manufacturing facilities , commercial fishing facilities , and marine vessel construction and repair facilities and their support activities . (2) The assessment benefit provided by this subsection is subject to conditions and limitations and reasonable defin iti ons as specified by the legislature by general law . ARTICLE XII SCHEDULE Tr ansfer of the accrued benefit from specified limitations on homestead property tax assessments ; increased portability period .-This section and the amendment to Section 4 of Artic l e VII , whi ch extends to three years the time period during which the accrued benefit from specified limitations on homestead property tax assessments may be transferred from a prior Page 7 of 8 CODING: Words stricken are deletions ; words underlined are additions . 204 205 206 207 208 209 210 211 212 213 214 215 216 Florida Senate -2020 SJR 146 24 -00217 -20 2020 14 6 homestead to a new homestead , sha ll take effect January 1 , 2021 . BE IT FURTHER RESOLVED that the following statement be placed on the ballot : CONSTITUTIONAL AMENDMENT ARTICLE VII , SECTION 4 ARTICLE XII LIMITATIONS ON HOMESTEAD PROPERTY TAX ASSESSM ENT S ; INCREASED PORTABILITY PERIOD TO TRANSFER ACCRUED BENEFIT .- Proposing an amendment to the State Constitution to increase , from 2 years to 3 years , the period of time during which accrued Save -Our -Homes benefits may be transferred from a prior homestead to a new homestead . This amendment takes effect January 1 , 2021 . Page 8 of 8 CODING: Words str i cken are deletions ; words underlin ed are additions . ITEM 3A2 Florida Legislative Session 2020 - Proposed Bills HB7 F L O R D A H O U S E 0 F REPRESENTATIVES HB 7 2020 1 A bill to be entitled 2 An act relating to legal notices ; amending s . 50 .011 , 3 F .S .; providing for the publication of legal notices 4 on certain publicly accessible websites ; amending ss . 5 50 .021 , 50 .0211 , and 50 .031 , F .S .; conforming 6 prov i sions to changes made by the act ; creating s . 7 50 .0311 , F .S .; providing definitions ; allowing a 8 governmental agency to publish legal notices on a 9 publicly accessible website under certa in 10 circumstances ; providing criteria for website 11 publicati on ; author i zing a fiscally constrained county 12 to use a publicly accessible website to publish 13 legally required advertisements and public notices 14 only if certain requirements are met ; requiring a 15 governmental agency to provide specified notice to 16 cer tain residents and property owners relating to 17 alternative methods of receiving legal notices ; 18 authorizing a governmental agency to publish certain 19 public notices and advertisements on its governmental 20 access channels ; amending s . 50 .041, F .S .; removing 21 provisions relating to the publication of legal 22 not i ces in newspapers ; amending s . 50 .051 , F .S .; 23 rev i sing a form for affidavits of publication ; 24 amending s . 50 .0711 , F .S .; revising provisions 25 re l ating to the use of court docket funds ; amending s . Page 1 of 53 CODING : Words stricken are deletions ; words underlined are additions . hb0007-00 FLORIDA H O U S E 0 F R E P R E S E N T A T I V E S 26 27 28 29 30 31 32 33 34 35 36 37 38 39 40 41 42 43 44 45 46 47 48 49 50 HB 7 83.806 , F .S .; providing that an advertisement of a sale or disposition of property may be published on certain websites for a specified time period ; amending ss . 11.02 , 45 .031 , 121.0511 , 121.055 , 125 .66 , 162 .12 , 166 .041 , 189 .015 , 190 .005 , 190 .046 , 194.037 , 197 .402 , 200 .065 , 338 .223 , 348 .0308 , 348 .635 , 348 .7605 , 373 .0397 , 373 .146 , 403 .722 , 712 .06 , 849 .38 , 865 .09 , and 932 .704 ; conforming provisions to changes made by the act ; providing an effective date . Be It Enacted by the Legislature of the State of Florida : 2020 Section 1 . Section 50 .011 , Florida Statutes , is amended to read : 50 .011 Publication of Where and in what l anguage lega l notices to be published .-Whenever by statute an official or legal advertisement or a publication , or notice in a newspaper or governmental agency website has been or is directed or permitted in the nature of or in lieu of process , or for constructive service , or in initiating , assuming , reviewing , exercising or enforcing jurisdiction or power , or for any purpose , including all legal notices and advertisements of sheriffs and tax collectors , the contemporaneous and continuous intent and meaning of such legislation all and singular , ex i sting or repealed , is and has been and is hereby declared to Page 2 of 53 CODING : Words stricken are deletions ; words underlined are additions. hb0007-00 FLORIDA H O U S E 0 F REPRESENTATIVES 51 52 53 54 55 56 57 58 59 60 61 62 63 64 65 66 67 68 69 70 71 72 73 74 75 HB 7 be and to have been, and the rule of interpretation is and has been the following :7 2020 (1) A publication in a newspaper printed and published periodically at least once a week or oftener , containing at least 25 percent of its words in the English language , entered or qualified to be admitted and entered as periodicals matter at a post office in the county where published , for · sale to the public generally , available to the public generally for the publication of official or other notices and customarily containing information of a public character or of interest or of value to the residents or owners of property in the county where published , or of interest or of value to the general public~ (2) On a publicly accessible website pursuant to s . 50 .0311 . Section 2 . Section 50 .021 , Florida Statutes , is amended to read : 50 .021 Publication when no newspaper in county .-When any law , or order or decree of court , directs shall direct advertisements to be made in~ -a-n-y county and there is f7e no newspaper published in the -s-a-i-Ei county , the advertisement may be posted on a publicly accessible website as provided ins . 50 .0311 or made by posting three copies thereof in three different places in the -s-a-i-Ei county , one of which shall be at the front door of the courthouse , and by publication in the Page 3 of 53 CODING : Words stricken are deletions ; words underlined are additions . hb0007-00 FLORIDA H O U S E 0 F R E P R E S E N T A T I V E S 76 77 78 79 80 81 82 83 84 85 86 87 88 89 90 91 92 93 94 95 96 97 98 99 100 HB 7 n earest county in which a newspaper is published . Section 3 . Subsections (2) and (3) of section 50 .021 1 , Florida Statutes , are amended to read : 50 .0211 Internet website publication .- 2020 (2) If a governmental agency publishes a legal notice in a newspaper , each legal notice must be posted on the newspa p er 's website on the same day that the printed notice appears i n the newspaper , at no additional charge , in a separate web page titled "Legal Notices ," "Legal Advertising ," or comparable identifying language . A link to the legal notices web page s h all be provided on the front page of the newspaper 's website that provides access to the legal notices . If there is a specif i ed size and placement required for a printed legal notice , t h e size and placement of the notice on the newspaper 's website must optimize its online visibility in keeping with the print requirements . The newspaper 's web pages that contain legal notices must present the legal notices as the dominant and leading subject matter of those pages . The newspaper 's website must contain a search function to facilitate searching the legal notices . A fee may not be charged , and registration may not be required , for viewing or searching legal notices on a newspaper 's website if the legal notice is published in a newspaper . (3) (a) If a legal notice is published in a n ewspaper , the newspaper publishing the notice shall place the notice on the Page 4 of 53 CODING : Words stricken are deletions ; words underlined are additions . hb0007-00 FLORIDA H O U S E 0 F REPRESENTATIVES 101 102 103 104 105 106 107 108 109 110 111 112 113 114 115 116 117 118 119 120 121 122 123 124 125 HB 7 2020 statewide website established and maintained as an initiative of the Florida Press Association as a rep ository for such notices lo cated at the following address : www .floridapublicnotices .com . (b) A legal notice placed on the statewide website created under this subsection must be : 1. Accessible and searchable by party name and case number. 2 . Posted for a period of at least 90 consecut ive days after the first day of posting . (c) The statewide website created under this subsection shall maintain a searchable archive of all legal notices posted on the publicly accessible website on or after October 1 , 2014 , for 18 months after the first day of posting. Such searchable archive shall be provided and accessible to the general publi c without charge . Section 4 . Section 50 .031 , Florida Statutes , is amended to read : 50 .031 Newspapers in which legal notices and process may be published .-If a g overnmental agency publishes a legal notice in a newspaper , no notice or publication required to be published in a newspaper in the nature of or in lieu of process of any kind , nature , character or description provided for under any law of the state , whether heretofore or hereafter enacted , and whether pertaining to constructive service , or the initiating , assuming , reviewing , exercising or enforcing Page 5 of 53 CODING : Words stricken are deletions ; words underlined are additions . hb0007-00 F L O R D A H O U S E 0 F R E P R E S E N T A T I V E S 126 127 128 129 130 131 132 133 134 135 136 137 138 139 140 141 142 143 144 145 146 147 148 149 150 HB 7 2020 jurisdiction or power , by any court in this state , or any notice of sale of property , real or personal , for taxes , state , county or municipal , or sheriff 's , guardian 's or administrator 's or any sale made pursuant to any judicial order , decree or statute or any other publication or notice pertaining to any affairs of the state , or any county , municipality or other political subdivision thereof , shall be deemed to have been published in accordance with the statutes providing for such publication , unless the same shall have been published for the prescribed period of time required for such publication , in a newspaper which at the time of such publication shall have been in existence for 1 year and shall have been entered as periodicals matter at a post office in the county where published , or in a newspaper which is a direct successor of a newspaper which together have been so published ; provided , however , that nothing herein contained shall apply where in any county there shall be no newspaper in existence which shall have been published for the length of time above prescribed . No legal publication of any kind, nature or description , as herein defined , shall be valid or binding or held to be in compliance with the statutes providing for such publication unless the same shall have been published in accordance with the provisions of this section or s . 50 .0311 . Proof of such publication shall be made by uniform affidavit . Section 5. Section 50 .0311 , Florida Statutes , is created Page 6 of 53 CODING : Words stricken are deletions ; words underlined are additions. hb0007-00 FLORIDA H O U S E 0 F REPRESENTATIVES 151 152 153 154 155 156 157 158 159 160 161 1 62 163 164 165 166 167 168 169 170 171 172 173 174 175 HB 7 to read : 50 .0311 Publication of advertisements and public notices on a publicly accessible website and governmental access channels .- ( 1) For purposes of this chapter , "governmental agency " means a county , municipality , school board , or other unit of local government or political subdivision in this state . (2) For purposes of notices and advertisements required 2020 under s. 50 .11 , the term "publicly accessible website " means a governmental agency 's official website or other private website designated by the governmental agency for the posting of legal notices and advertisements that is accessible via the Internet . All advertisements and public notices published on a website as provided in this chapter must be in searchable form . (3) "Fi scally constrained county " means a co unty within a rural area of opportunity as designated by the Governor pursuant to s. 288 .0656 or a county for which the value of a mill will raise no more than $5 million in revenue , based on the certified school taxable value certified pursuant to s . 1011. 62 ( 4) (a) 1. a . , from the previous July 1 . (4) A governmental agency in a county that is not a fiscally constrained county may use a publicly accessible website to publish legally required advertisements and public notices if the cost of publishing advertisements and public notices on a website is less than the cost of publishing Page 7 of 53 CODING: Words stricken are deletions ; words underlined are additions. hb0007-00 FLORIDA H O U S E 0 F REPRESENTATIVES 176 177 178 179 180 181 182 183 184 185 1 86 187 188 189 190 191 192 193 194 195 196 197 198 199 200 HB 7 2020 advertisements and public notices in a newspaper . (5) A governmental agency in a fiscally constrained county may use a publicly accessible website to publish legally required advertisements and public notices only if the governmental agency , after a public hearing which has been noticed in a newspaper as provided in this chapter , makes a determinat i on of the following : (a) Publishing advertisements and public notices on a publicly accessible website is in the public interest . (b) The cost of publishing advertisements and public notices on a publicly accessible website is less than the cost of publishing advertisements and public notices in a newspaper . (c) The residents of the county have suffic i ent access to the Internet by broadband service as defined ins . 364 .02(2) or any other means such that publishing advertisements and public notices on a publicly accessible website will not unreasonably restrict public access . (6) A governmental agency shal l provide notice at least once per year in a newspaper of general circulation or another publication that is mailed or delivered to all residents and property owners throughout the government 's jurisdiction , ind icating that property owners and residents may receive legally required advertisements and public notices from the government agency by first -class mail or e -mail upon registering their name and address or e -mail address with the governmental Page 8 of 53 CODING : Words stricken are deletions ; words underlined are additions. hb000?-00 FLORIDA H O U S E 0 F R E P R E S E N T A T I V E S 201 202 203 204 205 206 207 208 209 210 211 212 213 214 215 216 217 218 219 220 221 222 223 224 225 HB 7 2020 agency . The governmental agency shall maintain a registry of names , addresses , and e-mail addresses of property owners and residents who request in writing that they receive legally required advertisements and public notices from the governmental agency by first-class mail or e -mail . (7) A link to advertisements and public notices published on a publicly accessible website shall be conspicuously p l aced on the website 's homepage or accessible through a direct link from the homepage . Each advertisement or public notice shall indicate the date on which the advertisement or public notice was first published on the publicly accessible website . (8) A governmental agency that has a governmental access channel authorized under s . 610 .109 may also include on its governmental access channel a summary of all advertisements and public notices that are posted on its publicly accessible website . Section 6 . Section 50.041 , Florida Statutes , is amended to read : 50 .041 Proof of publication ; uniform affidavits required .- (1) All affidavits of publishers of newspapers (or the i r offieial representatives) made for the purpose of establishing proof of publication of public notices or legal advertisements shall be uniform throughout the state . (2) Each such affidavit shall be printed upon white paper and shall be 8 1/2 inches in width and of convenient length , not Page 9 of 53 CODING : Words stricken are deletions ; words underlined are additions . hb0007-00 FLORIDA H O U S E 0 F REPRESENTATIVES 226 227 228 229 230 231 232 233 234 235 236 237 238 239 240 241 242 243 244 245 246 247 248 249 250 HB 7 2020 l ess than 5 1/2 inches . A white margin of not less than 2 1 /2 inches shall be left at the right side of each affidavit form and upon or in this space shall be substantially pasted a clipping which shall be a true copy of the public notice or legal advertisement for which proof is executed . Alternatively , the affidavit may be provided in electronic rather than paper form , provided the notarization of the affidavit complies with the requirements of s . 117 .021 . (3) In all counties having a population in eEcess of 450,000 according to the latest official decennial census , in addition to the charges which are now or may hereafter be established by law for the publication of every official notice or legal advertisement , There may be a charge not to exceed $2 levied for the preparation and execution of each such proof of publication or publisher 's affidavit . Section 7. Section 50 .051 , Florida Statutes , is amended to read : 50 .051 Proof of publication ; form of uniform affidavit .- The printed form upon which all such affidavits establish i ng proof of publication are to be executed shall be substantially as follows : NAME OF COUNTY NEWSPAPER Published (Weekly or Daily) (Town or City) (County) FLORIDA STATE OF FLORIDA Page 10 of 53 CODING : Words stricken are deletions ; words underlined are additions . hb0007-00 FLORIDA H O U S E 0 F REPRESENTATIVES 251 252 253 254 255 256 257 258 259 260 2 61 2 62 263 2 64 2 65 266 2 67 2 68 2 69 270 271 272 273 274 275 HB 7 2020 COUNTY OF Before the undersigned authority personally appeared .... , who on oath says that he or she is .... of the .... , a ... . newspaper published at .... in .... County , Florida ; that the attached copy of advertisement , being a .... in the matter of .... in the .... Court , was published on the publicly accessible website of the governmental agency or in a -s-a-i-El: newspaper~ ±-fr the issues of ..... Affiant further says that the website or newspaper complies with all legal requirements for publication in chapter 50 , Florida Statutes . said .... is a newspaper published at .... , i n said .... County , Florida , and that the said newspaper has heretofore been continuously published in said .... County , Florida , each .... and has been entered as periodicals matter at the post office in .... , in said .... County , Florida , for a period of 1 year neHt preceding the first publicat i on of t h e attached copy of advertisement ; and affiant further says t h at h e or she has neither paid nor promised any person , f irm or corporation any discount , rebate , commission or refund for t he purpose of secur i ng this advertisement for publicat i on i n the said newspaper . Sworn to and subscribed before me this .... day of .... , ... (year) ... , by .... , who is personally known to me or who has produced (type of identification) as identification . ... (Signature of Notary Public) ... Page 11 of 53 CODING : Words stricken are deletions ; words underlined are additions. hb0007-00 FLORIDA H O U S E 0 F R E P R E S E N T A T I V E S 276 277 278 279 280 281 282 283 284 285 286 287 288 289 290 291 2 92 2 93 2 94 295 296 2 97 2 98 299 300 HB 7 2020 (Print , Type , or Stamp Comm i ssioned Name of Nota r y Pub li c) ... (Notary Public) ... Section 8 . to read : Section 50 .07 11 , F l orida Statutes , is amended 50 .0711 Court docket fund ; service charges ; p u b l icat i ons .- (1 ) The clerk of the co u rt in each county may estab l ish a court docket fund for the purpose of paying the cost of publication of the fact of the filing of any civil case in t h e circuit court of the county by the style and of the ca l endar re l ating to such cases . This court docket fund shall be funded by $1 mandatory court cost for all civil actions , suits , or p r oceedings filed in the circuit court of the county . The clerk shall maintain such funds separate and apart , and the proceeds from this court cost shall not be diverted to any other fu n d or for any purpose other than that established in this section . The clerk of the court shall dispense the fund to the designated publicly accessible website publisher or record newspaper in the county on a quarterly basis . (2) If a judicial circuit publishes legal notices i n a newspaper , a newspaper qualified under the terms of s . 50 .0 11 shall be designated as the record newspaper for suc h publication by an order of the majority of the judges in the jud i cial circuit in which such county is located , and such order shall be filed and recorded with the clerk of the circuit court for such county . The designated record newspaper may be changed at the Page 12 of 53 CODING : Words stricken are deletions ; words underlined are additions . hb0007-00 FLORIDA H O U S E 0 F REPRESENTATIVES 301 302 303 304 305 306 307 308 309 3 1 0 311 312 313 314 315 3 1 6 317 318 319 320 321 322 323 324 325 HB 7 end of any fiscal year of the cou n ty by a majority vote of the judges of the judicial circuit of the county order in g such change 30 days prior to the end of the fiscal year , notice of which order shall be given to t h e previously designated record newspaper . 2020 (3) The publicly accessible website publisher or publishers of any designated record newspapers receiving payment from this court docket fund shall publish , without additional charge , the fact of the filing of any civil case , suit , or action filed in such county in the circuit . Such publication shall be in accordance with a schedule agreed upon between the website publisher or record newspaper and the clerk of the court in such county . (4) The publicly accessible website publisher or publishers of any designated record newspapers receiving revenues from the court docket fund established in subsection (1) shall , without charge , accept legal advertisements for the purpose of service of process by publication under s . 49 .011(4), (10), and (11) when such publication is required of perso ns authorized to proceed as indigent persons under s. 57 .081 . Section 9 . Subsection (4) of section 83 .806 , Florida Statutes , is amended to read : 83 .806 Enforcement of lien .-An owner 's lien as provided in s . 83 .805 may be satisfied as fo ll ows : (4) After the expiration of the time given in the notice , Page 13 of 53 CODING : Words stricken are deletions ; words underlined are additions . hb0007-00 F L O R D A H O U S E 0 F R E P R E S E N T A T I V E S 326 327 328 329 330 331 332 333 334 335 336 337 338 339 340 341 342 343 344 345 346 347 348 349 350 HB 7 2020 an advertisement of the sale or other disposition shall be published once a week for 2 consecutive weeks in a newspaper of general circulation in the area where the self -service storage facility or self -contained storage unit is located or published continuously for 14 consecutive days on a public website that customarily conducts personal property auctions . (a) A lien sale may be conducted on a public website that customarily conducts personal property auctions . The facility or unit owner is not required to hold a license to post property for online sale . Inasmuch as any sale may involve property of more than one tenant , a single advertisement may be used to dispose of property at any one sale . (b) The advertisement shall include : 1 . A brief and general description of what is believed to constitute the personal property contained in the storage unit , as provided in paragraph (2) (b). 2 . The address of the self-service storage facility or the address where the self-contained storage unit is located and the name of the tenant . 3 . The time , place , and manner of the sale or other disposition . The sale or other disposition shall take place at least 15 days after the first publication . (c) If there is no newspaper of general circulation in the area where the self -service storage facility or self -contained storage unit is located , the advertisement shall be posted at Page 14 of 53 CODING : Words stricken are deletions ; words underlined are additions. hb0007-00 FLORIDA H O U S E 0 F REPRESENTATIVES 351 352 353 354 355 356 357 358 359 360 361 362 363 364 365 366 367 368 369 370 371 372 373 374 375 HB 7 2020 least 10 days before the date of the sale or other disposition in at least three conspicuous places in the neighborhood where the self -service storage facility or self-contained storage unit is located or published continuously for 14 consecutive days on a public website that customarily conducts personal property auctions . Section 10 . Section 11 .02 , Florida Statutes , is amended to read : 11 .02 Notice of special or local legislation or certain relief acts.-The notice required to obtain special or local legislation or any relief act specified ins. 11 .065 shall be by publishing the identical notice in each county involved in some newspaper as provided defined in chapter 50 published in or circulated throughout the county or counties where the matter or thing to be affected by such legislation shall be situated one time at least 30 days before introduction of the proposed law into the Legislature or , if the notice is not posted on a publicly accessible website as provided in chapter 50 and there being no newspaper circulated throughout or published in the county , by posting for at least 30 days at not less than three public places in the county or each of the counties , one of which places shall be at the courthouse in the county or counties where the matter or thing to be affected by such legislation shall be situated . Notice of special or local legislation shall state the substance of the contemplated law , Page 15 of 53 CODING : Words stricken are deletions ; words underlined are additions. hb000?-00 FLORIDA H O U S E 0 F REPRESENTATIVES 376 377 378 379 380 381 382 383 384 385 386 387 388 389 390 391 392 393 394 395 396 397 398 399 400 HB 7 2020 as required bys . 10 , Art . III of the State Constitution . Notice of any relief act specified ins . 11 .065 shall state the name of the cla imant , the nature of the injury or loss for which the claim is made , and the amount of the claim against the affected municipality 's revenue-sharing trust fund . Section 11 . Subsection (2) of section 45 .03 1, Florida Statutes , is amended to read : 45 .031 Judicial sales procedure .-In any sale of real or personal property under an order or judgment , the procedures provided in this section and ss . 45 .0315 -45 .035 may be followed as an alternative to any other sale procedure if so ordered by the court . (2) PUBLICATION OF SALE .-Notice of sale shal l be published on a publicly accessible website for at least 2 consecutive weeks before the sale or once a week for 2 consecutive weeks in a newspaper of general circulation7 as provided defined in chapter 50 , published in the county where the sale is to be held . The second publication by newspaper shall be at least 5 days before the sale . The notice shall contain : (a) A description of the property to be sold . (b) The time and place of sale . (c) A statement that the sale will be made pursuant to the order or final judgment . (d) (e) The caption of the action . The name of the clerk making the sale . Page 16 of 53 CODING : Words stricken are deletions ; words underlined are additions . hb0007-00 FLORIDA H O U S E 0 F R E P R E S E N T A T I V E S 401 402 403 404 405 406 407 408 409 410 411 412 413 414 415 416 417 418 419 420 4 2 1 422 423 424 425 HB 7 2020 (f) A statement that any person cla iming an interest in the surplus from the sale , if any , other than the property owner as of the date of the lis pendens must file a c laim before the clerk reports the surplus as unclaimed . The court , in its discretion , may enlarge the time of the sale . Notice of the changed t ime of sale shall be published as provided herein . Section 12 . Subsection (2) of section 121.0511 , Florida Statutes , is amended to read : 121 .0511 Revocation of election and alternative plan .-The governing body of any municipality or independent special district that has elected to participate in the Florida Retirement System may revoke its election in accordance with the following procedure : (2) At least 7 days , but not more than 15 days , before the hearing , notice of intent to revoke , specifying the time and place of the hearing , must be published as provided in chapter 50 in a newspaper of general circulation in the area affec t ed , as provided by □□. 50 .011 50.031 . Proof of publication of the notice must be submitted to the Department of Management Services . Section 13 . Paragraphs (b) and (h) of subsection (1) of section 121 .055 , Florida Statutes , are amended to read : 121 .055 Senior Management Service Class .-There is hereby Page 17 of 53 CODING : Words stricken are deletions ; words under lined are additions . hb0007-00 FLORIDA H O U S E 0 F REPRESENTATIVES 426 427 428 429 430 431 432 433 434 435 436 437 438 439 440 441 442 443 444 445 446 447 448 449 450 HB 7 2020 established a separate class of membership within the Florida Retirement System to be known as the "Senior Management Service Class ," which shall become effective february 1 , 1987 . ( 1 ) (b)l . Except as provided in subparagraph 2 ., effective January 1 , 1990 , participation in the Senior Management Service Class is compulsory for the president of each community college , the manager of each participating municipality or county , and all appointed district school superintendents . Effective January 1 , 1994 , additional positions may be designated for inclusion in the Senior Management Service Class if : a . Positions to be included in the class are designated by the local agency employer . Notice of intent to designate positions f o r inclusion in the class must be published for at least 2 consecutive weeks if published on a publicly accessible website or once a week for 2 consecutive weeks in a newspaper of general circulation published in the county o r counties affected7 as provided in chapter 50 . b . Up to 10 nonelective full -time positions may be designated for each l ocal agency employer reporting to the department ; for lo ca l agencies with 100 or more regularly established positi ons , additional nonelective full -time positions may be designated , not to exceed 1 percent of the regularly established positions within the agency . c . Each positi on added to the class must be a managerial Page 18 of 53 CODING : Words stricken are deletions ; words underlined are additions. hb0007-00 FLORIDA H O U S E 0 F REPRESENTATIVES 451 4 52 453 4 54 455 456 457 458 459 4 60 461 4 62 463 4 64 4 65 4 66 4 67 4 68 469 470 471 472 473 474 475 HB 7 2020 or pol i cymaking position filled by an employee who is not subject to continuing contract and serves at the pleasure of the local agency employer without civil service protection , and who : (I) Heads an organizational unit ; or (II) Has responsibility to effect or recommend personnel , budget , expenditure , or policy decisions in his or her areas of responsibility . 2 . In lieu of participation in the Senior Management Service Class , members of the Senior Management Service Class , pursuant to subparagraph 1 ., may withdraw from the Florida Retirement System altogether . The decision to withdraw from the system is irrevocable as long as the employee holds the position . Any service creditable under the Senior Management Service Class shall be retained after the member withdraws from the system ; however , additional service credit in the Senior Management Service Class may not be earned after such withdrawal . Such members are not eligible to participate in the Senior Management Service Optional Annuity Program . 3 . Effective January 1 , 2006 , through June 30 , 2006 , an employee who has withdrawn from the Florida Retirement System under subparagraph 2 . has one opportunity to elect to participate in the pension plan or the investment plan. a . If the employee elects to participate in the investment plan , membership shall be prospective , and the applicable provisions of s . 121 .4501(4) govern the election . Page 19 of 53 CODING : Words stricken are deletions ; words underlined are additions. hb0007-00 FLORIDA H O U S E 0 F REPRESENTATIVES 476 477 478 479 480 481 482 483 484 485 486 487 488 489 4 90 4 91 4 92 493 4 94 495 496 4 97 4 98 499 500 HB 7 2020 b . If the employee elects to parti c ipate in the pe n sion plan , the employee shall , upon payment to the system trust fund of the amount calculated under sub -sub -subparagraph (I), receive service credit for prior service based upon the time dur in g which the employee had withdrawn from the system . (I) The cost for such cred it shall be an amount representing the actuarial accrued liability for the affected period of service . The cost shall be calculated using the discount rate and other relevant actuarial assumptions that were used to value the pension plan liabilities in the most rece n t actuarial valuation . The calculat ion must include any service already maintained under the pension plan in addit i on to the period of withdrawal . The actuarial accrued liabi li ty attributable to any service already maintained under the pension plan shall be applied as a cred it to the total cos t resulting from the calculation . The division must ensure that the transfer sum is prepared using a formula and methodology certified by an actuary . (II) The employee must transfer a sum representing t h e net cost owed for the actuarial accrued liability in s u b -sub - subparagraph (I) immediately following the time of such movement , determined assuming that attained service equa l s the sum of service in the pension plan and the period of withdrawal . (h)l . Except as provided in subparagraph 3 ., effective January 1 , 1994 , participation in the Senior Manageme nt Serv i ce Page 20 of 53 CODING : Words stricken are deletions ; words underlined are additions . hb0007-00 FLORIDA H O U S E 0 F REPRESENTATIVES 501 502 503 504 505 506 507 508 509 510 511 512 513 514 515 516 517 518 519 520 521 522 523 524 525 HB 7 2020 Class shall be compulsory for the State Courts Administrator and the Deputy State Courts Admin istrators , the Clerk of the Supreme Court , the Marshal of the Sup reme Court , the Executive Director of the Justice Administrative Commission , the capital collateral regional counsel , the clerks of the district courts of appeals , the marshals of the district courts of appeals , and the trial court administrator and the Chief Deputy Court Administrator in each judicial circuit . Effective January 1 , 1994 , additional positions in the offices of the state attorney and public defender in each judicial circuit may be designated for inclusion in the Senior Management Service Class of the Florida Retirement System , provided that : a. Positions to be included in the class shall be designated by the state attorney or public defender , as appropriate . Notice of intent to designate positions for inclusion in the class shall be published for at least 2 consecutive weeks if published on a publicly accessible we bsite or once a week for 2 consecutive weeks in a newspaper of general circulation published in the county or counties affected7 as provided in chapter 50 . b. One nonelective full -time position may be designated for eac h state attorney and public defender reporting to the Department of Management Services ; for agencies with 200 or more regularly established positions under the state attorney or public defender , additional nonelective full -time positions may Page 21 of 53 CODING : Words stricken are deletions ; words underlined are additions . hb0007-00 F L O R D A H O U S E 0 F REPRESENTATIVES 526 527 528 529 530 531 532 533 534 535 536 537 538 539 540 541 542 543 544 545 546 547 548 549 550 HB 7 be designated , not to exceed 0 .5 percent of the regularly established positions within the agency . 2020 c . Each position added to the class must be a managerial or policymaking position filled by an employee who serves at the pleasure of the state attorney or public defender without civil service protection , and who : (I) Heads an organizational unit ; or (II) Has responsibility to effect or recommend personnel , budget , expenditure , or policy decisions in his or her areas of responsibility. 2 . Participation in this class shall be compulsory , except as provided in subparagraph 3 ., for any judicial employee who holds a position designated for coverage in the Senior Management Service Class , and such participation shall cont inue until the employee terminates employment in a covered position . Effective January 1 , 2001 , participation in this class is compulsory for assistant state attorneys , assistant statewide prosecutors , assistant public defenders , and assistant capital collateral regional counsel . Effective January 1 , 2002 , participation in this class is compulsory for assistant attorneys general . 3 . In lieu of participation in the Senior Management Service Class , such members , excluding assistant state attorneys , assistant public defenders , assistant statewide prosecutors , assistant attorneys general , and assistant capital Page 22 of 53 CODING : Words stricken are deletions ; words underlined are additions . hb0007-00 FLORIDA H O U S E 0 F REPRESENTATIVES 551 552 553 554 555 556 557 558 559 560 561 562 563 564 565 566 5 67 5 68 569 570 571 572 573 574 575 HB 7 collateral regional counsel , may participate in the Senior Management Service Optional Annuity Program as established in subsection (6). 2020 Section 14 . Paragraph (a) of subsection (2) and paragraph (b) of subsection (4) of section 125 .66 , Florida Statutes , are amended to read : 125 .66 Ordinances ; enactment procedure ; emergency ordinances ; rezoning or change of land use ordinances or resolutions .- (2) (a) The regular enactment procedure shall be as follows : The board of county commissioners at any regular or special meeting may enact or amend any ordinance , except as provided in subsection (4 ), if notice of intent to consider such ordinance is given at least 10 days prior to said meeting by publication as provided in chapter 50 in a newspaper of general circulation in the county . A copy of such notice shall be kept available for public inspection during the regular business hours of the office of the clerk of the board of county commissioners . The notice of proposed enactment shall state the date , time , and place of the meeting ; the title or titles of proposed ordinances ; and the place or places within the county where such proposed ordinances may be inspected by the pub l ic. The notice shall also advise that interested parties may appear at the meeting and be heard with respect to the proposed ordinance . Page 23 of 53 CODING : Words stricken are deletions ; words underlined are additions. hb000?-00 F L O R D A H O U S E 0 F R E P R E S E N T A T I V E S 576 577 578 579 580 581 582 583 584 585 586 587 588 589 590 591 592 593 594 595 596 597 598 599 600 HB 7 2020 (4) Ordinances or resolutions , initiated by other than the county , that change the actual zoning map designation of a parcel or parcels of land shall be enacted pursuant to subsection (2). Ordinances or resolutions that change the actual list of permitted , conditional , or prohibited uses within a zoning category , or ordinances or resolutions initiated by the county that change the actual zoning map designation of a parcel or parcels of land shall be enacted pursuant to the following procedure : (b) In cases in which the proposed ordinance or resolution changes the actual list of permitted , conditional , or prohibited uses within a zoning category , or changes the actual zoning map designation of a parcel or parcels of land involving 10 contiguous acres or more , the board of county commissioners shall provide for ,public notice and hearings as follows : 1 . The board of county commissioners shall hold two advertised public hearings on the proposed ordinance or resolution . At least one hearing shall be held after 5 p .m . on a weekday , unless the board of county commissioners , by a majority plus one vote , elects to conduct that hearing at another time of day . The first public hearing shall be held at least 7 days after the day that the first advertisement is published . T h e second hearing shall be held at least 10 days after the first hearing and shall be advertised at least 5 days prior to the public hearing . Page 24 of 53 CODING : Words stricken are deletions ; words underlined are additions. hb0007-00 FLORIDA H O U S E 0 F REPRESENTATIVES 601 602 603 604 605 606 607 608 609 610 611 612 613 614 615 616 617 618 619 620 621 622 623 624 625 HB 7 2020 2 . If published in a newspaper , the required advertisements shall be no less than 2 columns wide by 10 inches long in a standard size or a tabloid size newspaper , and the headline in the advertisement s h all be in a type no smaller than 18 point . The advertisement shall not be placed in that portion of the newspaper where legal notices and classified advert i sements appear . The advertisement shall be placed i n a newspaper of genera l pa i d circulat i on in the county and of general interest and readership in the community pursuant to chapter 50 , not one of limited subject matter . It is the legislative intent that , whenever possible , the advertisement shall appear in a newspaper that is published at least weekly~ days a weelc unless the only newspaper in the community is published less than weekly 5 days a weelc . The advertisement shall be in substantially the following form : NOTICE OF (TYPE OF) CHANGE The ... (name of local governmental unit) ... proposes to adopt t h e following by ordinance or resolution : ... (title of ordinance or resolution) .... A public hearing on the ordinance or resolution will be held on ... (date and time) ... at ... (meeting place) .... Except for amendments which change the actual list of permitted , conditional , or prohibited uses within a zoning category , the advertisement shall contain a geographic location map whic h clearly indicates the area within the local government covered Page 25 of 53 CODING : Words stricken are deletions ; words underlined are additions. hb0007-00 FLORIDA H O U S E 0 F R E P R E S E N T A T I V E S 626 627 628 629 630 631 632 633 634 635 636 637 638 639 640 641 642 643 644 645 646 647 648 649 650 HB 7 2020 by the proposed ordinance or resolution . The map shall include major street names as a means of identification of the general area . In addition to being published on a publicly accessible website or in the newspaper , the map must be part of the online notice required pursuant to s. 50 .0211 ors . 50 .0311 . 3 . In lieu of publishing the advertisements set out in this paragraph , the board of county commissioners may mail a notice to each person owning real property within the area covered by the ordinance or resolution . Such notice shall clearly explain the proposed ordinance or resolution and shall notify the person of the time , place , and location of both public hearings on the proposed ordinance or resolution . Section 15 . Paragraph (a) of subsection (2) of section 162.12 , Florida Statutes , is amended to read : 162.12 Notices .- (2) In addition to providing notice as set forth in subsection (1), at the option of the code enforcement board or the local government , notice may be served by publication or posting , as follows : (a)l. Such notice shall be published for 4 consecutive weeks on a publicly accessible website as provided in chapter 50 or once during each week for 4 consecutive weeks (four publications being sufficient) in a newspaper of general circulation in the county where the code enforcement board is located . The newspaper shall meet such requirements as are Page 26 of 53 CODING : Words stricken are deletions ; words underlined are additions. hb0007-00 FLORIDA H O U S E 0 F REPRESENTATIVES 651 652 653 654 655 656 657 658 659 660 661 662 663 664 665 666 667 668 669 670 671 672 673 674 675 HB 7 prescribed under chapter 50 for legal and official advertisements . 2 . Proof of publication shall be made as provided in ss . 50 .041 and 50 .051 . Section 16. Paragraph (c) of subsection (3) of section 166 .041 , Florida Statutes , is amended to read : 166 .041 Procedures f o r adoption of ordinances and resolutions .- (3) (c) Ordinances initiated by other than the municipality 2020 that change the actual zoning map designation of a parcel or parcels of land shall be enacted pursuant to paragraph (a). Ordinances that change the actual list of permitted , conditional , or prohibited uses within a zoning category , or ordinances initiated by the municipality that change the actual zoning map designation of a parcel or parcels of land sha l l be enacted pursuant to the following procedure : 1 . In cases in which the proposed ordinance changes the actual zoning map designation for a parcel or parcels of land involving less than 10 contiguous acres , the governing body shall direct the clerk of the governing body to notify by mail each real property owner whose land the municipality will redesignate by enactment of the ordinance and whose address is known by reference to the latest ad valorem tax records . The notice shall state the substance of the proposed ordinance as it Page 27 of 53 CODING : Words stricken are deletions ; words underlined are additions . hb0007-00 FLORIDA H O U S E 0 F REPRESENTATIVES 676 677 678 679 680 681 682 683 684 685 686 687 688 689 690 691 692 693 694 695 696 697 698 699 700 HB 7 2020 affects that property owner and shall set a time and place for one or more public hearings on such ordinance . Such notice shall be given at least 30 days prior to the date set for the public hearing , and a copy of the notice shall be kept available for public inspection during the regular business hours of the office of the clerk of the governing body . The governing body shall ho l d a public hearing on the proposed ordinance and may , upon the conclusion of the hearing , immediately adopt the ordinance . 2 . In cases in which the proposed ordinance changes t h e actual list of permitted , conditional , or prohibited uses within a zoning category , or changes the actual zoning map designation of a parcel or parcels of land involving 10 contiguous acres or more , the governing body shall provide for public notice and hearings as follows : a . The local governing body shall hold two advertised public hearings on the proposed ordinance . At least one hearing shal l be held after 5 p .m. on a weekday , unless the local governing body , by a majority plus one vote , elects to con du ct that hearing at another time of day . The first public hear i ng shall be held at least 7 days after the day that the fi rst advert i sement is published . The second hearing sha l l be h eld at least 10 days after the first hearing and shall be advert i sed at least 5 days pr i or to the public hearing . b . If p u blished in a newspaper , the required Page 28 of 53 CODING : Words stricken are deletions ; words underlined are additions. hb0007-00 F L O R D A H O U S E 0 F REPRESENTATIVES 701 702 703 704 705 706 707 708 709 710 711 712 713 714 715 716 717 718 719 720 721 722 723 724 725 HB 7 2020 advertisements shall be no less than 2 columns wide by 10 inches long in a standard size or a tabloid size newspaper , and the headline in the advertisement shall be in a type no smaller than 18 point. The advertisement shall not be placed in that portion of the newspaper where legal notices and classified advertisements appear. The advertisement shall be placed in a newspaper of general paid circulation in the municipality and of general interest and readership in the municipality , not one of limited subject matter, pursuant to chapter 50 . It is the legislative intent that, whenever possible, the advertisement appear in a newspaper that is published at least weekly 5 days a ~ unless the only newspaper in the municipality is published less than weekly 5 days a weelc. The advertisement shall be in substantially the following form : NOTICE OF (TYPE OF) CHANGE The ... ( name of local governmental unit) ... proposes to adopt the following ordinance : ... (title of the or dinance) ... . A public hearing on the ordinance will be held on ... (date and time) . . . at ... (meeting place) .... Except for amendments which change the actual list of permitted , conditional , or prohibited uses with in a zoning category , the advertisement shall contain a geographic location map which clearly indicates the area covered by the proposed ordinance . The map shall include major street names as a means of identification of the general area . lf In addition to being Page 29 of 53 CODING: Words stricken are de letions ; words underlined are additions. hb0007-00 FLORIDA H O U S E 0 F R E P R E S E N T A T I V E S 726 727 728 729 730 731 732 733 734 735 736 737 738 739 740 741 742 743 744 745 746 747 748 749 750 HB 7 published in the newspaper , the map must also be part of the online notice required pursuant to s . 50 .0211 ors. 50 .0311 . 2020 c . In lieu of publishing the advertisement set out in this paragraph , the municipality may mail a notice to each person owning real property within the area covered by the ordinance . Such notice shall clearly explain the proposed ordinance and shall notify the person of the time , place , and location of any public hearing on the proposed ordinance . Section 17 . Subsection (1) of section 189 .015 , Florida Statutes , is amended to read : 189 .015 Meetings ; notice ; required reports .- (1) The governing body of each special district shall file quarterly , semiannually , or annually a schedule of its regu l ar meetings with the local governing authority or authorities . The schedule shall include the date , time , and location of each scheduled meeting . The schedule shall be published quarterly , semiannually , or annually in a newspaper of general paid circulation in the manner required in this subsection . The governing body of an independent special district shall advertise the day , time , place , and purpose of any meeting other than a regular meeting or any recessed and reconvened meeting of the governing body , at least 7 days before such meeting as provided in chapter 50 , in a newspaper of general paid circulation in the county or counties in which the specia l district is located , unless a bona fide emergency situation Page 30 of 53 CODING : Words stricken are deletions ; words underlined are additions . hb0007-00 FLORIDA H O U S E 0 F R E P R E S E N T A T I V E S 751 752 753 754 755 756 757 758 759 7 60 761 7 62 763 7 64 7 65 7 66 7 67 7 68 769 770 771 772 773 774 775 HB 7 2020 exists, in which case a meeting to deal with the emergency may be held as necessary , with reasonable notice , so long as it is subsequently ratified by the governing body . No approval of the annual budget shall be granted at an emergency meeting . The notice shall be posted as provided in advertisement shall be placed in that portion of the newspaper where lega l notices and classified advertisements appear . The advertisement s h all appear in a newspaper that is published at least 5 days a weelc , unless the only n e 1,rnpaper in the county is published fewer than 5 days a weelc. The newspaper selected must be one of general interest and readership in the community and not one of limited subject matter , pursuant to chapter 50. Any other provision of law to the contrary notwithstanding , and except in the case of emergency meetings , water management districts may provide reasonable notice of public meetings held to evaluate responses to solicitations issued by the water management district , by publication as provided in chapter 50 on a publicly accessible website or in a newspaper of general paid circulation in the county where the principal office of the water management district is located , or in the county or counties where the public work will be performed , no less than 7 days before such meeting. Section 18 . Paragraph (d) of subsection (1) of section 190.005 , Florida Statutes , is amended to read : 190 .005 Establishment of district .- Page 31 of 53 CODING : Words stricken are deletions ; words underlined are additions . hb0007-00 FLORIDA H O U S E 0 F REPRESENTATIVES 776 777 778 779 780 781 782 783 784 785 786 787 788 789 7 90 7 91 7 92 7 93 7 94 7 95 796 7 97 7 98 799 800 HB 7 2020 ( 1) The exclusive and uniform method for the establishment of a community development district with a size of 2 ,500 acres or more shall be pursuant to a rule , adopted under chapter 120 by the Florida Land and Water Adjudicatory Commission , granting a petition for the establishment of a community development district . (d) A l ocal public hearing on the petition shall be conducted by a hearing officer in conformance with the applicable requirements and procedures of the Administrative Procedure Act . The hearing shall include oral and written comments on the petition pertinent to the factors specified in paragraph (e). The hearing shall be held at an accessible location in the county in which the community development district is to be located . The petitioner shall cause a notice of the hearing to be published for 4 successive weeks on a publicly accessible website or in a newspaper at least once a week for the 4 successive weeks immediately prior to the hearing as provided in chapter 50 . Such notice shall give the time and place for the hearing , a description of the area to be inc lu ded in the district , which description shall include a map showing clearly the area to be covered by the district , and any other relevant information which the establishing governing bodies may require . If published in a newspaper , the advertisement shall not be placed in that portion of the newspaper where legal notices and classified advertisements appear . The advertisement Page 32 of 53 CODING : Words stricken are deletions ; words underlined are additions. hb0007-00 FLORIDA H O U S E 0 F REPRESENTATIVES 801 802 803 804 805 806 807 808 809 810 811 812 813 814 8 1 5 816 817 8 1 8 819 820 821 822 823 824 825 HB 7 2020 shall be published in a newspaper of general paid circulat i on in the county and of general interest and readership in the community , not one of limited subject matter , pursuant to chapter 50 . Whenever possible , the advertisement shall appear in a newspaper that is published at least weekly 5 days a week , unless the only newspaper in the community is published less than weekly fewer than 5 days a weelc . If In addition to being published in the newspaper , the map referenced above must also be part of the online advertisement required pursuant to s . 50 .0211 ors . 50 .0311 . All affected units of general -purpose local government and the general public shall be given an opportunity to appear at the hearing and present oral or written comments on the petition . Section 19 . Paragraph (h) of subsection (1) of section 190 .046 , Florida Statutes , is amended to read : 190.046 Termination , contraction , or expansion of district .- (1 ) A landowner or the board may petition to contract or expand the boundaries of a community development district in the following manner : (h) For a petition to establish a new community development district of less than 2 ,500 acres on land located solely in one county or one municipality , sufficiently contiguous lands located within the county or municipality which the petitioner anticipates adding to the boundaries of the Page 33 of 53 CODING : Words stricken are deletions ; words underlined are additions. hb0007-00 FLORIDA H O U S E 0 F REPRESENTATIVES 826 827 828 829 830 831 832 833 834 835 836 837 838 839 840 841 842 843 844 845 846 847 848 849 850 HB 7 2020 district within 10 years after the effective date of the ordinance establishing the district may also be identified . If such sufficiently contiguous land is identified , the petition must include a legal description of each additional parcel within the sufficiently contiguous land , the current owner of the parcel , the acreage of the parcel , and the current land use designation of the parcel . At least 14 days before the hearing required under s . 190 .005(2) (b), the petitioner must give the current owner of each such parcel notice of filing the petition t o establish the district , the date and time of the public hearing on the petition , and the name and address of the petitioner . A parcel may not be in cluded in the district without the written consent of the owner of the parcel . 1 . After establishment of the district , a person may petition the county or municipality to amend the boundaries of the district to in clude a previously identified parcel that was a proposed addition to the district before its establishment . A filing fee may not be charged for this petition . Each such petition must include : a . A legal description by metes and bounds of the parcel to be added ; b . A new lega l description by metes and bounds of the district ; c . Written consent of all owners of the parcel t o be added ; Page 34 of 53 CODING : Words stricken are deletions ; words underlined are addit ions . hb0007-00 FLORIDA H O U S E 0 F R E P R E S E N T A T I V E S 851 852 853 854 855 856 857 858 859 8 60 861 8 62 863 8 64 8 65 866 8 67 8 68 8 69 870 871 872 873 874 875 HB 7 2020 d . A map of the district including the parcel to be added ; e. A description of the development proposed on the additional parcel ; and f. A copy of the original petition identifying the parcel to be added . 2 . Before filing with the county or municipality , the person must provide the petition to the district and to the owner of the proposed additional parcel , if the owner is not the petitioner . 3 . Once the petition is determined sufficient and complete , the county or municipality must process the addition of the parcel to the district as an amendment to the ordinance that establishes the district . The county or municipality may process all petitions to amend the ordinance for parcels identified in the original petition , even if , by adding such parcels, the district exceeds 2 ,500 acres . 4 . The petitioner shall cause to be published in a newspaper of general circulation in the proposed district a notice of the intent to amend the ordinance that establishes the district . The notice must be in addition to any notice required for adoption of the ordinance amendment . Such notice must be published as provided in chapter 50 at least 10 days before the scheduled hearing on the ordinance amendment and may be published in the section of the newspaper reserved for legal notices. The notice must include a general description of the Page 35 of 53 CODING : Words stricken are deletions ; words underlined are additions. hb0007-00 FLORIDA H O U S E 0 F R E P R E S E N T A T I V E S 876 877 878 879 880 881 882 883 884 885 886 887 888 889 8 90 8 91 8 92 893 8 94 8 95 896 897 8 98 899 900 HB 7 land to be added to the district and the date and time of the scheduled hearing to amend the ordinance . The petitioner shall deliver , including by mail or hand delivery , the notice of the hearing on the ordinance amendment to the owner of the parcel and to the district at least 14 days before the scheduled hearing . 2020 5 . The amendment of a district by the addition of a parcel pursuant to this paragraph does not alter the transition from landowner voting to qualified elector voting pursuant to s . 1 90 .006 , even if the total size of the district after the addition of the parcel exceeds 5 ,000 acres . Upon adoption of the ordinance expanding the district , the petitioner must cause to be recorded a notice of boundary amendment which reflects the new boundaries of the district . 6 . This paragraph is intended to facilitate the orderly addition of lands to a district under certain circumstances and does not preclude the addition of lands to any district using the procedures in the other provisions of this section . Section 20 . Subsection (1) of section 194 .037 , Florida Statutes , is amended to read : 194 .037 Disclosure of tax impact .- (1) After hearing all petitions , complaints , appeals , and disputes , the clerk shall make public notice of the findings and results of the board as provided in chapter 50 . If published in a newspaper , the notice must be in at least a quarter -page size Page 36 of 53 CODING : Words stricken are deletions ; words underlined are additions. hb0007-00 F L O R D A H O U S E 0 F REPRESENTATIVES 901 902 903 904 905 906 907 908 909 910 911 912 913 914 915 916 917 918 919 920 921 922 923 924 925 HB 7 2020 advertisement of a standard size or tabloid size newspaper , and the headline shall be in a type no smaller than 18 point. The advertisement shall not be placed in that portion of the newspaper where legal notices and classified advertisements appear . The advertisement shall be published in a newspaper e-f. general paid circulation in the county . The newspaper selected shall be one of general interest and readership in the community , and not one of limited subject matter , pursuant to chapter 50 . For all advertisements published pursuant to this section , the headline shall read : TAX IMPACT OF VALUE ADJUSTMENT BOARD . The public notice shall list the members of the value adjustment board and the taxing authorities to which they are elected . The form shall show , in columnar form , for each of the property classes listed under subsection (2), the following information , with appropriate column totals : (a) In the first column , the number of parcels for which the board granted exemptions that had been denied or that had not been acted upon by the property appraiser . (b) In the second column , the number of parcels for which petitions were filed concerning a property tax exemption . (c) In the third column , the number of parcels for which the board considered the petition and reduced the assessment from that made by the property appraiser on the initial assessment roll . (d) In the fourth column , the number of parcels for which Page 37 of 53 CODING : Words stricken are deletions ; words underlined are additions . hb0007-00 FLORIDA H O U S E 0 F R E P R E S E N T A T I V E S 926 927 928 929 930 931 932 933 934 935 936 937 938 939 940 941 942 943 944 945 946 947 948 949 950 HB 7 petitions were filed but not considered by the board because such petitions were withdrawn or settled prior to the board 's consideration . (e) In the fifth column , the number of parce l s for wh i ch petitions were filed requesting a change in assessed value , including requested changes in assessment classification . (f) In the sixth column , the net change in taxable va l ue from the assessor 's initial roll which results from board decisions . 2020 (g) In the seventh column , the net shift in taxes to parcels not granted relief by the board . The shift shall be computed as the amount shown in column 6 multiplied by the applicable millage rates adopted by the taxing authorities in hearings held pursuant to s . 200 .065(2) (d) or adopted by vote of the electors pursuant to s . 9(b) ors . 12 , Art . VII of the State Constitution , but without adjustment as authorized pursua n t to s . 200 .065(6). If for any taxing authority the hearing has not been completed at the time the notice required herein is prepared , the millage rate used shall be that adopted in the hearing held pursuant to s. 200 .065(2) (c). Section 21 . Subsection (1) of section 197 .402 , Florida Statutes , is amended to read : 197 .402 Advertisement of real or personal property with delinquent taxes .- ( 1) If advertisements are required , the board of co u nty Page 38 of 53 CODING: Words stricken are deletions ; words underlined are additions . hb0007-00 FLORIDA H O U S E 0 F REPRESENTATIVES 951 952 953 954 955 956 957 958 959 960 961 962 963 964 965 966 967 968 969 970 971 972 973 974 975 HB 7 2020 commissioners shall make such notice select the newspaper as provided in chapter 50 . The tax collector shall pay all newspaper charges , and the proportionate cost of the advertisements shall be added to the delinquent taxes collected. Section 22 . Paragraph (h) of subsection (3) of section 200 .065 , Florida Statutes , is amended to read : 200 .065 Method of fixing millage .- (3) The advertisement shall be published as provided in chapter 50 . If the advertisement is published by newspaper , the advertisement must be no less than one-quarter page in size of a standard size or a tabloid size newspaper , and the headline in the advertisement shall be in a type no smaller than 18 point . The advertisement shall not be placed in that portion of the newspaper where legal notices and classified advertisements appear . The advertisement shall be published in a newspaper B-f. general paid circu l ation in the county or in a geographically limited insert of such newspaper. The geographic boundaries in which such insert is circulated shall include the geographic boundaries of the taxing authority . It is the legislative intent that , whenever possible , the advertisement appear in a newspaper that is published at least weekly 5 days a weelc unless the only newspaper in the county is published less than weekly 5 days a we-e4t , or that the advertisement appear in a geographically limited insert of such newspaper which insert is published throughout the taxing authority 's jurisdiction at least twice Page 39 of 53 CODING : Words stricken are deletions ; words underlined are additions . hb0007-00 FLORIDA H O U S E 0 F REPRESENTATIVES 976 977 978 979 980 981 982 983 984 985 986 987 988 989 990 991 992 993 994 995 996 997 998 999 1000 HB 7 2020 each week . It is further the legislative intent that the newspaper selected be one of general interest and readership in the community and not one of limited subject matter , p u rsuant to chapter 50 . (h) In no event shall any taxing authority add to or delete from the language of the advertisements as specified herein unless expressly authorized by law , except that , if an increase in ad valorem tax rates will affect on l y a portion of the jurisdiction of a taxing authority , advertisements may include a map or geographical description of the area to be affected and the proposed use of the tax revenues under consideration . In addition , if published in the newspaper , the map must be part of the online advertisement required bys . 50 .0211 ors . 50 .0311 . The advertisements required herein shall not be accompanied , preceded , or followed by other advert i sing or notices which conflict with or modify the substantive content prescribed herein . Section 23 . Paragraph (c) of subsection (1) of section 338 .223 , Florida Statutes , is amended to read : 338 .223 Proposed turnpike projects .- ( 1) (c) Prior to requesting legislative approval of a proposed turnpike project , the environmental feasibility of the proposed project shall be reviewed by the Department of Environmental Protection . The department shall submit its Project Development Page 40 of 53 CODING : Words stricken are deletions ; words underlined are additions . hb0007-00 FLORIDA H O U S E 0 F R E P R E S E N T A T I V E S 1001 1002 1003 1004 1005 1006 1007 100 8 1009 1010 1011 101 2 1013 1014 1015 1016 1 017 1018 1019 1020 1021 1022 1023 1024 10 25 HB 7 2020 and Envir onmental Report to the Department of Environmental Protection, along with a draft copy of a public notice . Within 14 days of receipt of the draft public notice , the Department of Environmental Protection shall return the draft public notice to the Department of Transportation with an approval of the language or modifications to the language . Upon receipt o f the approved or modified draft , or if no comments are provided within 14 days, the Department of Transportation shall publish the notice as provided in chapter 50 in a newspaper to provide a 30-day public comment period. If published in a newspaper , the headline of the required notice shall be in a type no smaller than 18 point~. The notice shall be placed in that portion of the newspaper where legal notices appear , and . The notice shall be published in a newspaper of general circulation in the county or counties of general interest and readership in the community as provided ins . 50 .031 , not one of limited subject matter . Whenever possible , the notice shall appear in a newspaper that is published at least weekly§ days a weelc . All -T+te notices notice published pursuant to this section shall include , at a minimum but is not limited to , the following information: 1 . The purpose of the notice is to provide for a 30-day period for written public comments on the environmental impacts of a proposed turnpike project . 2 . The name and description of the project , along with a geographic location map clearly indi cating the area where the Page 41 of 53 CODING : Words stricken Jre deletions ; words underlined are additions . hb000?-00 F L O R D A H O U S E 0 F R E P R E S E N T A T I V E S 1026 1027 1028 1029 1030 1031 1 032 1033 1034 1035 1036 1037 1038 1039 1040 1041 1042 1043 1044 1 045 1046 1047 1048 1049 1050 HB 7 proposed project will be located . 3 . The address where such comments must be sent and the date such comments are due . 2020 After a review of the department 's report and any public comments , the Department of Environmental Protection sha l l submit a statement of environmental feasibility to the department within 30 days after the date on which public comments are due . The notice and the statement of environmental feasibility shall not give rise to any rights to a hearing or other rights or remedies provided pursuant to chapter 120 or chapter 403 , and shall not bind the Department of Environmental Protection in any subsequent environmental permit review . Section 24 . Subsection (3) of section 348 .0308 , Florida Statutes , is amended to read : 348 .0308 Public -private partnership .-The Legislature declares that there is a public need for the rapid constr u ction of safe and efficient transportation facilities for traveling within the state and that it is in the public 's interest to provide for public-private partnership agreements to effectuate the construction of additional safe , convenient , and economica l transportation facilities . (3) The agency may request proposals for public -private transportation projects or , if it receives an unsolicited proposal , it must publish a notice in the Florida Administrative Page 42 of 53 CODING : Words stricken are deletions ; words underlined are additions. hb0007-00 F L O R D A H O U S E 0 F R E P R E S E N T A T I V E S 1051 1052 1053 1054 1055 1056 1057 1058 1059 1060 1061 1062 1063 1064 1065 1066 1067 1068 1069 1070 1071 1072 1073 1074 1075 HB 7 2020 Register and as provided in chapter 50 a ne;;spaper of general circulation in the county in which it is located at least once a we-a for 2 weeks stating that it has received the proposal and will accept , for 60 days after the ini tial date of publicati on , other proposals for the same project purpose . A copy of the noti ce must be mailed to each local government in the affected areas . After the public notification period has expired , the agency shall rank the proposals in order of preference . In ranking the proposals , the agency shall consider professional qualifications , general business terms , innovative engineering or cost -reduction terms , finance plans , and the need for state funds to deliver the proposal . If the agency is not satisfied with the results of the negotiations , it may , at its sole discretion , terminate negotiations with the proposer. If these negotiations are unsuccessful , the agency may go to the second and lower-ranked firms , in order , using the same procedure . If only o ne proposal is received , the agency may negotiate in good faith , and if it is not satisfied with the results , it may , at its sole discretion , terminate negotiations with the proposer. The agency may , at its discretion , reject all proposals at any point in the process up to comp letion of a contract with the proposer . Section 25 . Subsection (3) of section 348 .635 , Florida Statutes , is amended to read : 348 .635 Public -private partnership .-The Legislature Page 43 of 53 CODING : Words stricken are deletions ; words underlined are additions. hb0007-00 F L O R D A H O U S E 0 F R E P R E S E N T A T I V E S 1076 1077 1078 1079 1 080 1081 1082 1083 1084 1085 1086 1087 1088 108 9 1090 1091 109 2 1093 1094 1095 1096 1097 1098 1099 1100 HB 7 2020 declares that there is a public need for the rapid construction o f safe and efficient transportation facilities for traveling within the state and that it is in the public 's interest to provide for public -private partnersh i p agreements to effectuate the construction of additional safe , convenient , and economical transportation facilities . (3) The authority may request proposals for public -private transportation projects or , if it receives an unsolicited proposal , it must publish a notice in the Florida Administrative Register as provided in chapter 50 and a newspaper of general circulation in the county in which it is located at least once a ~ for 2 weeks stating that it has received the proposal and will accept , for 60 days after the initial date of publication , other pr oposals for the same project purpose . A copy of the notice must be mailed to each local government in the affected areas . After the public notification period has expired , the authority shall rank the proposals in order of preference . In ranking the proposals , the authority shall consider professiona l qualifications , general business terms , innovative engineering or cos t-redu ction terms , finance plans , and the need for state funds to deliver the proposal . If the authority is n ot satisfied with the results of the negotiations , it may , at its sole discretion , terminate neg ot iations with the proposer . If these negotiations are unsuccessful , the authority may go to the second and lower -ranked firms , in order , using the same Page 44 of 53 CODING : Words stricken are deletions ; words underlined are additions . hb0007-00 FLORIDA H O U S E 0 F REPRESENTATIVES 1101 1102 1103 1104 1105 1106 1107 1108 1109 1110 1111 1112 1113 1114 1115 1116 1117 1118 1119 1120 1121 1122 1123 1124 1125 HB 7 2020 procedure . If only one proposal is received , the authority may negotiate in good faith , and if it is not satisfied with the results , it may , at its sole discretion , terminate negotiations with the prop oser . The authority may , at its discretion , reject al l proposals at any point in the process up to completion of a contract with the proposer. Section 26 . Subsection (3) of section 348 .7605 , Florida Statutes, is amended to read : 348 .7605 Public -private partnership .-The Legislature declares that there is a public need for the rapid construction of safe and efficient transportation facilities for traveling within the state and that it is in the public 's interest to provide for public -private partnership agreements to effectuate the construction of additional safe , convenient , and economical transportati on facilities . (3) The authority may request proposals for public -private transportation projects or , if it receives an unsolicited proposal , it must publish a notice in the Florida Administrative Register and as provided in chapter 50 a newspaper of genera l circulation in the county in which it is located at least once a week-for 2 weeks stating that it has received the proposal and will accept , for 60 days after the initial date of publication , other proposals for the same project purpose . A copy of the notice must be mailed to each local government in the affected areas. After the public notification period has expired , the Page 45 of 53 CODING : Words stricken are deletions ; words underlined are additions . hb0007-00 F L O R D A H O U S E 0 F R E P R E S E N T A T V E S 1126 1127 1128 1129 1130 1131 1132 1133 1134 1135 1136 1137 1138 1139 1140 1141 1142 1143 1144 1145 1146 1147 1148 1149 1150 HB 7 2020 authority shall rank the proposals in order of preference . In ranking the proposals, the authority shall consider professional qualifications , general business terms , innovative engineering or cost -reduction terms , finance plans , and the need for state funds to deliver the proposal . If the authority is not satisfied with the results of the negotiations , it may , at its sole discretion , terminate negotiations with the proposer . If these negotiations are unsuccessful , the authority may go to the second and lower -ranked firms , in order , using the same procedure . If only one proposal is received , the authority may negotiate in good faith , and if it is not satisfied with the results , it may , at its sole discretion , terminate negotiations with the proposer . The authority may , at its discretion , reject a l l proposals at any point in the process up to completion of a contract with the proposer . Section 27 . Section 373 .0397 , Florida Statutes , is amended to read : 373 .0397 Floridan and Biscayne aquifers ; designation of prime groundwater recharge areas .-Upon preparation of an inventory of prime groundwater recharge areas for the Floridan or Biscayne aquifers , but prior to adoption by the governing board , the water management district shall publish a l egal notice of public hearing on the designated areas for the Floridan and Biscayne aquifers , with a map del i neating the boundaries of the areas , as provided in newspapers defined in Page 46 of 53 CODING: Words stricken are deletions ; words underlined are additions . hb0007-00 FLORIDA H O U S E 0 F REPRESENTATIVES 1151 1152 115 3 1154 115 5 1156 1157 11 58 115 9 1160 1161 1162 1163 1164 1165 1166 11 67 1168 1169 1 170 1171 1172 1173 1174 1175 HB 7 2020 chapter 50 in each county as hav i ng general c i rculatio n within the area to be affected. The notice shall be at least one -fourth page and shall read as follows : NOTICE OF PRIME RECHARGE AREA DESIGNATION The ... (name of taxing authority) ... proposes to designate specific land areas as areas of prime recharge to the ... (name of aquifer) ... Aquifer . All concerned citizens are invited to attend a public hearing on the proposed designation to be held on ... (date and time) . . . at ... (meeting place) .... A map of the affected areas follows . The governing board of the water management district shall adopt a design ation of prime groundwater recharge areas to the Floridan and Biscayne aquifers by rule within 120 days after the public hearing , subject to the provisions of chapter 120 . Section 28 . Section 373 .146 , Florida Statutes , is amended to read : 373 .146 Publication of notices , process , and papers .- (1) Whenever in this chapter the publication of any notice , process , or paper is required or provided for , unless otherwise provided by law , the publication thereof in some newspaper or newspapers as provided defined in chapte r 50 in each county having general circulation within the area to be affected shall be taken and considered as being sufficient . Page 47 of 53 CODING: Words stricken are deletions ; words underlined are additions . hb0007 -00 FLORIDA H O U S E 0 F REPRESENTATIVES 1176 1177 1178 1179 1180 1181 1182 1183 1184 1185 1186 1187 1188 1189 1190 1191 1192 1193 1194 1195 1196 1197 1198 1199 1200 HB 7 (2) Notwithstanding any other pro v ision of law to the contrary , and except in the case of emergency meetings , water management districts may provide reasonable notice of pub li c meetings held to evaluate responses to soli c itations issued by t h e water management district , by publication as provided in c ha pter 50 in a newspaper of general paid circulation in the county where the principal office of the water management district is located, or in the county or counties where the public work will be performed , no less than 7 days before such meeting . Section 29 . Subsection (12) of section 403 .722 , Flor ida Statutes , is amended to read : 403 .722 Permits ; hazardous waste disposal , storage , and treatment facilities .- 2020 (12) On the same day o f filing with the department of an application for a permit f o r the c onstruction modification , or operation of a hazardo us waste facility , the applicant shall notify each city and county within 1 mile of the facility of the filing of the application and shall publish notice of the filing of the application . The applicant shall publish a second notice of the filing within 14 days after the date of filing . Each n otice shall be published in a newspaper of general circulation in the county in which the facility is located or is proposed to be located as provided in chapter 50 . Notwithstanding the provisions of chapter 50 , for purposes of this section, a Page 48 of 53 CODING: Words stricken are deletions ; words underlined are additions. hb0007-00 FLORIDA H O U S E 0 F R E P R E S E N T A T I V E S 1 2 01 1 202 1 2 0 3 1 20 4 1 205 1 206 1 2 0 7 1 208 1 209 1 2 1 0 1 21 1 1 2 1 2 1 2 1 3 1 21 4 1 2 1 5 1 2 1 6 1 2 1 7 1 2 1 8 1 2 1 9 1 220 1 22 1 1 222 1 223 1 22 4 1 225 HB 7 2020 "n e,JSpaper of general circulation " shall be the newspaper within the county in which the installation or facility is proposed which has the largest dail y circulation in that county and has its principal office in that county. If the newspaper with the largest daily circulation has its principal office outside the county , the notice shall appear in both the newspaper with the largest daily circulation in that county, and a newspaper authorized to publish legal notices in that county . The n o ti ce sh all conta i n : (a ) Th e n am e of t h e ap pli c ant an d a br i e f d e sc rip t ion o f th e project and i ts l ocatio n. (b ) The locat i on of the ap pl ication fi l e and wh e n it i s av ailabl e f o r p u b li c i ns p ect i o n. Th e no t ice s h all be prepared by the app li cant and s h a ll compl y with t h e follow in g f ormat : Notice of Appl i cat i on The De p artment o f Environmental Protection announces r ece ipt o f an appli cat i on for a pe r mit f r om ... (n ame of a p p li c ant ) ... t o ... (b r i e f description of project) .... This p r opos e d pr o j ect will be l oc at ed a t ... (locat i on) ... in ... (county)... . .. (c i ty) .... This appli c ati o n i s be in g proces s ed an d i s av ailabl e f or publi c i n sp ec ti on d ur i ng no r mal business hours , 8 :00 a .m . t o 5 :00 p .m., Mo nd ay t h rough F riday , except l ega l ho li days , a t ... (nam e a n d ad dr es s o f o ffi ce) .... Page 49 of 53 CODING : Words stricken are deletions ; words underlined are additions. hb0007-00 FLORIDA H O U S E 0 F R E P R E S E N T A T I V E S 12 26 1227 122 8 1229 1 230 1231 1232 1233 1 234 1235 1236 1237 1238 12 39 1240 1241 1 242 1243 1244 1245 1246 1 247 1 248 1249 1250 HB 7 Section 30 . Paragraph (b) of subsection (3) of section 712 .06 , Fl o rida Statutes , is amended to read : 712 .06 Contents of notice ; recording and indexing .- (3) The person providing the notice referred to ins . 712 .05 , other than a notice for preservation of a community covenant or restriction , shall : 2020 (b) Publish the notice referred to ins . 712 .05 for 2 consecutive weeks on a publicly accessible website as provided in chapter 50 o r once a week , for 2 consecutive weeks in a newspaper as defined in chapter 50 , the notice referred to ins. 712 .05 , wit h the official record book and page number in which such notice was recorded , in a newspaper as defined in chapter .§..G-in the county in which the property is located . Section 31 . Subsection (5) of section 849 .38 , F l orida Statutes , is amended to read : 849 .38 Proceedings for forfeiture ; notice o f seizure and order to show cause .- ( 5) If the value of the property seized is shown by the sheriff 's return to have an appraised va lue of $1 ,000 or less , the above citat i on shall be served by posting at three pub li c places in the county , one of which shall be the front door of the co urthouse ; if the value of the pr o perty i s shown by the sheriff 's return to have an approximate value of more than $1 ,000 , the c itati on shall be published for at least 2 consecutive weeks o n a publicly accessible website as provided Page 50 of 53 CODING : Words stricken are deletions ; words underlined are additions. hb0007-00 FLORIDA H O U S E 0 F R E P R E S E N T A T I V E S 1251 1252 1253 1254 1 255 1256 1257 1258 1259 12 60 1261 12 62 1 2 63 1264 1265 1266 1 2 67 12 68 1269 1270 1271 1 272 1 273 1274 1275 HB 7 2020 in chapter 50 or at least once each week for 2 consec utive weeks in some newspaper of general publication published in the county , if there be such a newspaper published in the county and if not , then said notice of such publication shall be made by certif i cate of the clerk if publication is made by posting , and by affidavit as provided in chapter 50 , if made by publication as provided in chapter 50 in a newspaper , whic h affidavit or certificate shall be filed and become a part of the record in the cause . Failure of the record to show proof of such publication shall not affect any judgment made in the cause unless it shall affirmatively appear that no such publication was made . Section 32 . Paragraph (a) of subsection (3) of section 865 .09 , Florida Statutes , is amended to read : 865 .09 Fictitious name registration .- (3) REGISTRATION .- (a) A person may not engage in business under a fictitio u s name unless the person first registers the name with the division by filing a registration listing : 1 . The name to be registered . 2 . The mailing address of the business . 3 . The name and address of each registrant . 4 . If the registrant is a business entity that was required to file incorporation or similar documents with its state of orga nizat ion when it was organized , such entity must be Page 51 of 53 CODING : Words stricken are deletions ; words underlined are additions. hb0007-00 FLORIDA H O U S E 0 F REPRESENTATIVES 1276 1277 1278 1279 1 280 1 281 1 282 1283 1284 1285 1286 1287 1288 1289 1290 1 291 1292 1 293 1 2 94 1295 1296 1297 1298 1 299 1300 HB 7 2020 registered with the division and in active status with the division ; provide its Florida document registration number ; and provide its federal employer identifi cation number if the entity has such a number . 5 . Certification by at least one registrant that the intention to register such fictitious name has been advertised as provided at least once in a newspaper as defined in c hapter 50 in the county in which the principal place of business of the registrant is or will be located . 6 . Any other information the division may reasonably deem necessary to adequately inform other governmental agencies and the public as to the registrant so conducting business . Section 33 . Paragraph (a) of subsection (6) of section 932 .704 , Florida Statutes , is amended to read : 932 .704 Forfeiture proceedings .- (6) (a) If the property is required by la w to b e titled or registered , or if the owner of the property is known in fact to the seizing agency , or if the seized property is subject to a perfected security interest in accordance with the Uniform Commercial Code , chapter 679 , the attorney for the seizing agency shall serve the forfeiture complaint as an original service of process under the Florida Rules of Civil Procedure and other applicable law to each person having an ownersh ip o r security interest in the property . The seizing agency shall a ls o publish , in accordance with chapter 50 , notice of the forfeiture Page 52 of 53 CODING : Words stricken Jre deletions ; words underlined are additions. hb000?-00 FLORIDA H O U S E 0 F REPRESENTATIVES 1301 1302 1303 1304 1305 HB 7 2020 complaint for 2 consecutive weeks on a publicly accessible website or once each week for 2 consecutive weeks in a newspaper of general circulation , as defined ins . 165.031 , in the county where the seizure occurred. Section 34. This act shall take effect July 1 , 202 1 . Page 53 of 53 CODING : Words stricken are deletions ; words underlined are additions . hb000?-00 ITEM3A2 Florida Legislative Session 2020 - Proposed Bills SB 1340 1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17 18 19 20 21 22 23 24 25 26 27 28 29 Florida Senate -2020 SB 1340 By Senator Gruters 23-00673A-20 2020 1 340 A bill to be entitled An act relating to legal notices; amending s . 50.011 , F .S .; providing for the publication of legal notices on certain publicly accessible websites ; amending ss. 50 .021 , 50 .0211 , and 50 .031 , F .S.; conforming provisions to changes made by the act ; creating s. 50 .0311 , F .S.; providing definitions ; allowing a governmental agency to publish legal notices on a publicly accessible website under certain circumstances ; providing criteria for website publication ; authorizing a fiscally constrained county to use a publicly accessible website to publish legally required advertisements and public notices only if certain requirements are met ; requiring a governmental agency to pro v ide specified notice to certain residents and property owners relating to alternative methods of receiving legal notices ; authorizing a governmental agency to publish certain public notices and advertisements on its governmental access channels ; amending s. 50 .041 , F .S.; removing provisions relating to the publication of legal notices in newspapers ; amending s . 50 .051 , F .S .; revising a form for affidavits of publication ; amending s . 50 .0711 , F .S .; revising provisions relating to the use of court docket funds ; amending s . 83.806 , F .S .; providing that an advertisement of a sa l e or disposition of property may be published on certain websites for a specified time period ; amending ss . 11 .02 , 45 .031 , 121 .0511 , 121 .055 , 125 .66 , 162 .12 , Page 1 of 51 CODING: Words str i cken are deletions ; words underlined are additions . 30 31 32 33 34 35 36 37 38 39 40 41 42 43 44 45 46 47 48 49 50 51 52 53 54 55 56 57 58 Florida Senate -2020 SB 1340 23-00673A-20 20201340 166 .041 , 189 .015 , 190 .005 , 190 .046, 194 .037 , 197 .402 , 200 .065 , 338 .223 , 348 .0308 , 348 .635, 348 .7605 , 373.0397, 373 .14 6 , 403 .722, 712 .06, 849 .38 , 865.09, and 932 .704 ; conforming provisions to changes made by the act; providing an effective date. Be It Enacted by the Legislature of the State of Florida : Section 1. Section 50 .011 , Florida Statutes , is amended to read: 50.011 Publication of Where and in what language legal notices to be published.-Whenever by statute an officia l or legal advertisement or a publication, or notice in a newspaper or governmental agency website has been or is directed or permitted in the nature of or in lieu of process , or for constructive service, or in initiating , assuming , reviewing , exercising or enforcing jurisdiction or power , or for any purpose, including all legal notices and advertisements of sheriffs and tax collectors , the contemporaneous and continuous intent and meaning of such legislation all and singular , existing or repealed, is and has been and is hereby declared to be and to have been, and the rule of interpretation is and has been the following :7 ill A publication in a newspaper printed and published periodically at least once a week or oftener , containing at least 25 percent of its words in the English language, entered or qualified to be admitted and entered as periodicals matter at a post office in the county where published , for sale to the public generally , available to the public generally for the Page 2 of 51 CODING: Words stricken are deletions ; words underlined are additions . 59 60 61 62 63 64 65 66 67 68 69 70 71 72 73 74 75 76 77 78 79 80 81 82 83 84 85 86 87 Florida Senate -2020 SB 1340 23 -00673A -20 20201340 publication of official or other notices and customarily containing information of a public character or of interest or of value to the residents or owners of property in the co u nty where published , or of interest or of value to the general public ; or (2) On a publicly accessible website pursuant to s . 50 . 031 1. Section 2 . Section 50 .021 , Florida Statutes , is amended to read: 50 .021 Publication when no newspaper in county .-When any law, or order or decree of court , directs shall direct advertisements to be made in~ a-RY county and there is ee no newspaper published in the -s-a-i-E!-county , the advertisement may be posted on a publicly accessible website as provided in s . 50.0311 or made by posting three copies thereof in three different places in the -s-a-i-E!-county , one of which shall be at the front door of the courthouse , and by publication in the nearest county in which a newspaper is published . Section 3 . Subsections (2 ) and (3) of section 50 .0211 , Florida Statutes , are amended to read: 50 .0211 Internet website publication.- (2) If a governmental agency publishes a legal notice in a newspaper, each legal notice must be posted on the newspaper's website on the same day that the printed notice appears in the newspaper , at no additional charge , in a separate web page titled "Legal Notices," "Legal Advertising," or comparable identifying language . A link to the legal notices web page shall be provided on the front page of the newspaper's website that provides access to the legal notices. If there is a specified Page 3 of 51 CODING: Words stricken are deletions ; words underlined are additions . 88 89 90 91 92 93 94 95 96 97 98 99 100 101 102 103 104 105 106 107 108 109 110 111 112 113 114 115 116 Florida Senate -2020 SB 1340 23 -0 0673A -20 20201340 size and pla cement required for a printed legal notice, the size and placement of the notice on the newspaper's website must optimize its online visibility in keeping with the print requirements. The newspaper's web pages that contain l egal notices must present the legal notices as the dominant and leading subject matter of those pages . The newspaper's website must contain a search function to facilitate searching the legal notices . A fee may not be charged , and registration may not be required , for viewing or searching legal notices on a newspaper's website if the legal notice is publish ed in a newspaper . (3) (a) If a legal notice is published in a newspaper , the newspaper publishing the notice shall place the notice on the statewide website established and maintained as an initiative of the Florida Press Association as a repository for such notices located at the following address : www .floridapublicnotices .com . (b) A legal notice placed on the statewide website created under this subsection must be : 1 . Accessible and searchable by party name and case number . 2 . Posted for a period of at least 90 consecutive days after the first day of posting. (c) The statewide website created under this subsect i on shall maintain a searchable archive of all legal notices posted on the publicly accessible website on or after October 1 , 2014 , for 18 months after the first day of posting . Such searchable archive shall be provided and accessible to the general public without charge . Section 4 . Section 50 .031 , Florida Statutes , is amended to read : Page 4 of 51 CODING: Words stricken are deletions ; words underlined are additions . 117 118 119 120 121 122 123 1 24 125 126 127 128 129 130 131 132 133 134 135 136 137 138 139 140 141 14 2 143 144 145 Florida Senate -2020 SB 1340 23-00673A-20 20201340 50 .031 Newspapers in which legal notices and process may be published .-If a governmental agency publishes a legal notice in a newspaper, no notice or publication required to be published in a newspaper in the nature of or in lieu of process of any kind , nature , character or description provided for under any law of the state , whether heretofore or hereafter enacted , and whether pertaining to constructive service , or the initiating , assuming , reviewing, exercising or enforcing jurisdiction or power, by any court in this state, or any notice of sale of property , real or personal , for taxes , state , county or municipal , or sheriff 's , guardian's or administrator 's or any sale made pursuant to any judicial order , decree or statute or any other publication or notice pertaining to any affairs of the state , or any county , municipality or other political subdivision thereof , shall be deemed to have been published in accordance with the statutes providing for such publication , unless the same shall have been published for the prescribed period of time required for such publication , in a newspaper which at the time of such publication shall have been in existence for 1 year and shall have been entered as periodicals matter at a post office in the county where published , or in a newspaper which is a direct successor of a newspaper which together have been so published ; provided , however , that nothing herein contained shall apply where in any county there shall be no newspaper in existence which shall have been published for the length of time above prescribed . No legal publication of any kind , nature or description , as herein defined , shall be valid or binding or held to be in compliance with the statutes providing for such publication unless the same shall have been Page 5 of 51 CODING: Words stricken are deletions ; words underlined are additions . 146 147 148 149 150 151 152 153 154 155 156 157 158 159 160 161 162 163 164 165 166 167 168 169 170 171 172 17 3 174 Florida Senate -2020 SB 1340 23 -00673A -20 20201340 published in accordance with the provisions of this section or s . 50 .0311. Proof of such publication shall be made by uniform affidavit . Section 5 . Section 50.0311 , Florida Statutes , is created to read: 50 .0311 Publication of advertisements and public notices on a publicly accessible website and governmental access channels .- (1) For purposes of this chapter, "governmental agencyn means a county , municipality , school board , or ot her unit of local government or political subdivision in this state . (2) For purposes of notices and advertisements required unde r s. 50.11, the term "publicly accessible websiten means a governmental agency 's official website or other private website designated by the governmental agency for the p osting of legal noti ces and advertisements that is accessible via the Internet . All advertisements and public notices published on a website as provided in this chapter must be in searchable form. (3) "Fiscally constrained countyn means a county within a rural area of opportunity as designated by the Governor pursuant to s . 288 .0656 or a county for which the va lue of a mill will raise no more than $5 million in revenue , based on the certified school taxable value certified pursuant to s . 1011 .62(4) (a)l.a ., from the previous July 1 . (4) A governmental agency in a county that is not a fiscally constrained county may use a publicly accessible website to publish legally required advertisements and public notices if the cost of publishing advertisements and public notices on a website is less than the cos t of publishing advertisements and public notices in a newspaper . Page 6 of 51 CODING: Words stricken are deletions ; words underlined are additions . 175 176 177 178 179 180 181 182 183 184 185 186 187 188 189 190 191 192 193 194 195 196 197 198 199 200 201 202 203 Florida Senate -2020 SB 1340 23 -00673A-20 20201340 (5) A governmental agency in a fiscally constrained county may use a publicly accessible website to publish legally required advertisements and public notices only if the governmental agency , after a publ i c hearing that has been noticed in a newspaper as provided in this chapter , makes a determination of the following : (a) Publishing advertisements and public notices on a publicly accessible website is in the public interest . (b) The cost of publishing advertisements and public notices on a publicly accessible website is less than the cost of publishing advertisements and public notices in a newspaper . (c) The residents of the county have sufficient access to the Internet by broadband service as defined ins . 364 .02(2) or any ot h er means such that publishing advertisements and pub l ic notices on a publicly accessible website will not unreasonab l y restrict public access . (6) A governmental agency shall provide notice at least once per year in a newspaper of general circulation or another publication that is mailed or delivered to all residents and pr o p e rt y o wners th ro ugh o ut t h e g overnme n t's jurisdi c tion, indicating that property owners and residents may receive legally required advertisements and public notices from t h e government agency by first -class mail or e -mail upon registering their name and address or e -mail address with the governmental agency . The governmental agency shall maintain a registry of names , addresses , and e -mail addresses of property owners and residents who request in writing that they receive lega l ly required advertisements and public notices from the gover nm enta l agency by first -class mail or e -mail . Page 7 of 51 CODING: Words str i c k en are deletions ; words underlined are add i tions . 204 205 206 207 208 2 09 210 211 212 213 214 215 216 217 218 219 220 221 222 223 224 225 226 227 228 229 230 231 232 Florida Senate -2020 SB 1340 23 -00673A-20 20201340 (7) A link to advertisements and public notices published on a publi cl y accessible website shall be conspicuously placed on the website's homepage or accessible through a direct link from the homepage . Each advertisement or public notice sha ll indicate the date on which the advertisement or public notice was first published on the publicly accessible website . (8) A governmental agency that has a governmental access channel authorized under s . 610 .109 ma y also include on its governmental access channel a summary of all advertisements and public notices that are p osted on its publicly access i b l e webs i te . Section 6 . Section 50 .041 , Florida Statutes , is amended to read : 50 .041 Proof of publication ; uniform affidavits required .- (1) All affidavits of publishers of newspapers (or their official representatives) made for the purpose of establishing proof of publication of public notices or legal advertisemen ts shall be uniform throughout the state . (2) Each such affidavit shall be printed upon white paper and shall be 8 1/2 inches in width and of convenient length , not less than 5 1/2 inches . A white margin of not less than 2 1/2 inches shall be left at the right side of each affidavit form and upon or in this space shall be substantially pasted a clipping which shall be a true copy of the public noti ce or legal advertisement for which proof is executed . Alt ernatively , the affidavit may be provided in electronic rather than paper form , provided t h e notarization of the affidavit comp l ies with the requirements of s . 117 .021 . (3) In all counties having a population in excess of Page 8 of 5 1 CODING: Words str ick en are deletions ; words underlined are additions . 233 234 235 236 237 238 239 240 241 242 243 244 245 246 247 248 249 250 251 252 253 254 255 256 257 258 259 2 60 2 61 Florida Senate -2020 SB 1340 23 -00 673A -20 20201340 450,000 according to the latest official decennial census , in addition to the charges which are now or may hereafter be established by la\J for the publication of every official notice or legal advertisement , There may be a charge not to exceed $2 levied for the preparation and execution of each such proof of publication or publisher's affidavit . Section 7 . Section 50 .051 , Florida Statutes , is amended to read: 50 .051 Proof of publication ; form of uniform affidavit .-The printed form upon which all such affidavits establishing proof of publication are to be executed shall be substantially as follows : NAME OF COUNTY NEWSPAPER Published (Weekly or Daily) ( Town or City) (Co unty ) FLORI DA STATE OF FLORIDA COUNTY OF .... : Before the undersigned authority personally appeared .... , who on oath says that he or she is .... of the .... , a ... . newspaper published at .... in .... County , Florida ; that the attached copy of advertisement , being a .... in the matter of .... in the .... Court , was published on the publicly accessible website of the governmental agency or in a -s-a-i-a newspaper~ -i-R- the issues of ..... Affiant further says that the website or newspaper comp li es with all legal requirements for publication in chapter 50 , Florida Statutes said .... is a newspaper published at .... , in said .... County , Florida, and that the said newspaper has heretofore been continuously published in said .... County , Page 9 of 51 CODING: Words stricken are deletions ; words underlined are additions. 262 263 264 265 266 267 268 269 270 271 272 273 274 275 276 277 278 279 280 281 282 283 284 285 286 287 288 289 290 Florida Senate -2020 SB 1340 23-00673A -20 Florida , each 20201340 and has been entered as periodicals matter at the post office in .... , in said .... County , Florida , for a period of 1 year neHt preceding the first publication of the attached copy of advertisement ; and affiant further says that he or she has neither paid nor promised any person , firm or corporation any discount , rebate , commission or refund for the purpose of securing this advertisement for publication in the said newspaper . Sworn to and subscribed before me this .... day of .... , ... (year) ... , by .... , who is personally known to me or who has produced (type of identification) as identification . (Signature of Notary Public) ... (Print , Type , or Stamp Commissioned Name of Notary Public) ... (Notary Public) ... Section 8 . Section 50 .0711 , Florida Statutes , is amended to read : 50 .0711 Court docket fund ; service charges ; publications .- (1) The clerk of the court in each county may establish a court docket fund for the purpose of paying the cost of publication of the fact of the filing of any civil case in the circuit court of the county by the style and of the calendar relating to such cases . This court docket fund shall be funded by $1 mandatory court cost for all civil actions , suits , or proceedings filed in the circuit court of the county . The clerk shall maintain such funds separate and apart , and the proceeds from this court cost shall not be diverted to any other fund or for any purpose other than that established in this section . The clerk of the court shall dispense the fund to the designated publicly accessible website publisher or record newspaper in the Page 10 of 51 CODING: Words stricken are deletions ; words underlined are additions . 291 292 293 294 295 296 297 298 299 300 301 302 303 304 305 306 307 308 309 310 311 312 313 314 315 316 317 318 319 Florida Senate -2020 SB 1340 23 -00673A -20 20201340 county on a quarterly basis . (2) If a judicial circu it publishes legal notices in a newspaper , a newspaper qualified under the terms of s . 50 .011 shall be designated as the record newspaper for such publication by an order of the majority of the judges in the judicial circuit in which such county is located , and such order shall be filed and recorded with the clerk of the circu it court for such county . The designated record newspaper may be changed at the end of any fiscal year of the county by a majority vote of the judges of the judicial circuit of the county ordering such change 30 days prior to the end of the fiscal year , notice of which order shall be given to the previously designated record newspaper . (3) The publicly accessible website publisher or publishers of any designated record newspapers receiving payment from this court docket fund shall publish , without additional charge , the fact of the filing of any civ il case , suit , or action filed in such county in the circuit . Such publication shall be in accordance with a schedule agreed upon between the website publisher or record newspaper and the clerk of the court in such county . (4) The publicly accessible website publisher or publishers of any designated record newspapers receiving revenues from the court docket fund established in subsection (1) shall , without charge , accept legal advertisements for the purpose of service of process by publication under s . 49 .011(4), (10), and (11) when such publication is required of pers ons authorized to proceed as indigent persons under s . 57.081 . Section 9 . Subsection (4) of section 83 .806 , Florida Page 11 of 51 CODING : Words stricken are deletions ; words underlined are additions . 320 321 322 323 324 325 326 327 328 329 330 331 332 333 334 335 336 337 338 339 340 34 1 342 3 4 3 344 345 346 347 348 Florida Senate -2020 SB 1340 23 -00673 A-20 202 01 340 S t at u te s , is amended to read : 83 .806 Enforcement of lien .-An owner 's lien a s p rov ided in s . 83 .805 may be satisfied as fol l ows : (4) After the expiration of the time given i n t h e not i ce , an advertisement of the sale or other disposit i on sha ll be published once a week for 2 consecutive weeks in a newspape r of general circulation in the area where the self -service sto r age facility or self -contained storage unit is located o r pub l ishe d continuous l y for 14 consecutive days on a pub li c website th at customari l y conducts personal property auctions . (a) A lien sale may be conducted on a pub l ic website that customarily conducts personal property auctions . T h e fac i l i ty or unit owner is not required to hold a license to pos t p ro p e r ty f or online sale . Inasmuch as any sale may involve pro p erty of more than one tenant , a single advertisement may be u sed to dispose of property at any one sale . (b) The advertisement shall include : 1 . A brief and general description of what is be li eved to constitute the personal property contained in the storage unit , as provided in paragraph ( 2) ( b) . 2 . The address of the self -service storage faci li ty or the address where the self -contained storage unit is located a n d the name of the tenant . 3 . The time , place , and manner of the sale or o th er disposition . The sale or other disposition shall take place at l east 1 5 days after the first publication . (c) If there is no newspaper of general circulatio n in t h e ar ea wh ere t h e se l f -service storage facil i ty o r se l f -cont ain ed storage unit is located , the advertisement shall be poste d at Page 1 2 of 5 1 CODING: Words stri c ken are deletions ; words underl i ned a r e a ddi tions . 349 350 351 352 353 354 355 356 357 358 359 360 361 362 363 364 365 366 367 368 369 370 371 372 373 374 375 376 377 Florida Senate -2020 SB 1340 23-00673A -20 20201340 least 10 days before the date of t h e sale or other disposition in at least three conspicuous places in the neighborhood where the self -service storage facility or self -contained storage unit is located or published continuously for 14 consecut ive days on a public website that customarily conducts personal property auctions . Section 10 . Section 11 .02 , Florida Statutes , is amended to read : 11 .02 Notice of special or local legislation or certain relief acts.-The notice required to obtain special or local legislation or any relief act specified ins . 11.065 shall be by publishing the identical notice in each county involved in some newspaper as provided defined in chapter SO published in or c i rculated throughout the c o unty or counties where t h e matter o r t hin g to be affected by such legis l ation shall be situated one time at least 30 days before introduction of the proposed law into the Legislature or , if the notice is not p osted on a publicly accessible website as provided in chapter SO and t h ere being no newspaper circulated throughout or published in the county , by posting for at least 30 days at not less than t h ree public places in the county or each of the counties , one of which places shall be at the courthouse in the county or counties where the matter o r thing to be affected by such legislation shall be situated . Notice of special or l ocal legislation shall state the substance of the contemp la ted law, as required bys . 10 , Art . III of the State Const i tutio n . Notice of any relief act specified ins . 11 .065 shal l state the name of the c laiman t , the nat ur e of the injury or loss for which the c l aim is made , and the amount of the claim aga ins t the affected Page 1 3 of 51 CODING: Words stricken are delet i ons ; wo rd s unde rlin ed are additions . 378 379 380 381 382 383 384 385 386 387 388 389 390 391 392 393 394 395 396 397 398 399 400 401 402 403 404 405 406 Florida Senate -2020 SB 1340 23 -00673A -20 20201340 municipality's revenue-sharing trust fund . Section 11 . Subsection (2) of section 45 .031 , Florida Statutes , is amended to read : 45 .031 Judicial sales procedure .-In any sale of real or personal property under an order or judgment , the procedures provided in this section and ss . 45 .0315 -45 .035 may be followed as an alternative to any other sale pr ocedure if so ordered by the court. (2) PUBLICATION OF SALE .-Notice of sale shal l be published on a publicly accessible website for at least 2 consecutive weeks before the sale or once a week for 2 consecutive weeks in a newspaper of general circulation, as provided defined in chapter 50 , published in the county where the sale is to be held . The second publication by newspaper shall be at least 5 days before the sale . The notice shall conta in : (a) A description of the property to be sold . (b) The time and place of sale . (c) A statement that the sale will be made pursuant to the order or final judgment . (d) The ca pti on of the action . (e) The name of the clerk making the sale . (f) A statement that any person claiming an interest in the surplus fr om the sale , if any , other than the property owner as of the date of the lis pendens must file a claim before the c lerk reports the surplus as unclaimed . The court , in its discretion , may en l arge the time of the sale . Notice of the changed time of sale shall be published as provided herein . Page 14 of 51 CODING: Words stricken are deletions ; words underlined are additions . 407 408 409 410 411 412 413 414 415 416 417 418 419 420 421 422 423 424 425 426 427 428 429 430 431 432 433 434 435 Florida Senate -2020 SB 1340 23-00673A-20 20201340 Section 12. Subsection (2) of section 121 .0511 , Florida Statutes , is amended to read : 121 .0511 Revocation of election and alternative plan .-The governing body of any municipality or independent special district that has elected to participate in the Florida Retirement System may revoke its election in accordance with the following procedure : (2) At least 7 days , but not more than 15 days , before the hearing , notice of intent to revoke , specifying the time and place of the hearing , must be published as provided in chapter 50 in a newspaper of general circulation in the area affected , as provided by ss . 50.011 50 .031 . Proof of publication of the notice must be submitted to the Department of Management Services . Section 13. Paragraphs (b) and (h) of subsection (1) of section 121 .055 , Florida Statutes , are amended to read : 121 .055 Senior Management Service Class .-There is hereby established a separate class of membership within the Florida Retireme n t System to be known as the "Senior Mana g e me n t S erv i ce Class ,u wh ich shal l become effective February 1, 198 7. ( 1) (b)l. Except as provided in subparagraph 2 ., effective January 1 , 1990 , participation in the Senior Management Service Cl ass is compulsory for the president of each community college , the manager of each participating municipality or county , and all appointed district school superintendents . Effective January 1 , 1994 , additional positions may be designated for inclusion in the Senior Management Service Class if : a . Positions to be included in the class are designated by Page 15 of 51 CODING: Words stricken are deletions; words underlined are additions. 436 437 438 439 440 441 442 443 444 445 446 447 448 449 450 451 452 453 454 455 456 457 458 459 460 46 1 462 463 464 Florida Senate -2020 SB 1340 23 -00673A -20 20201340 t h e local agency employer . Notice of intent to designate positions for inclusion in the class must be published for at least 2 consecutive weeks if published on a publicly access i ble webs i te or once a week for 2 consecutive weeks in a n ewspaper of general circulation published in the county or counties affected, as provided in chapter 50 . b . Up to 10 nonelective full-time positions may be designated for each local agency employer reporting to the department ; for local agencies with 100 or more regularly established positions , additional nonelective full -time positions may be designated , not to exceed 1 percent of the regularly established positions within the agency . c . Each position added to the class must be a manage r ial or policymaking position filled by an employee who is not s u bject to cont i nuing contract and serves at the pleasure of the l oca l agency employer without civil service protection , and who : (I) Heads an organizational unit ; or (II) Has responsibility to effect or recommend person n el , budget , expenditure , or policy decisions in his or her areas of responsibility . 2 . In lieu of participation in the Senior Management Service Class , members of the Senior Management Service Cl ass , pursuant to subparagraph 1 ., may withdraw from the Florida Retirement System altogether . The decision to withdraw f rom the system is irrevocable as long as the employee holds the position . Any service creditable under the Senior Management Serv i ce Class shall be retained after the member withdraws from the system ; however , additional service credit in the Sen i or Management Service Class may not be earned after such Page 1 6 of 5 1 CODING: Words st ricken are delet i ons ; words underl i ned are additions . 465 466 467 4 68 4 69 470 471 472 473 474 475 476 477 478 479 480 481 482 483 484 485 486 487 488 489 490 491 492 493 Florida Senate -2020 SB 1340 23-00673A -20 20201340 withdrawal . Such members are not eligible to participate in the Senior Management Service Optional Annuity Program. 3 . Effe ct ive January 1 , 2006 , through June 30 , 2006 , an employee who has withdrawn from the Florida Retirement System under subparagraph 2 . has one opportunity to elect to participate in the pension plan or the in vestment p lan. a. If the employee elects to participate in the investment plan, membership shall be prospective , and the applicable provisions of s . 121 .4501(4) govern the election . b . If the employee elects to participate in the pension p l an , the employee shall , upon payment to the system trust fund of the amount calculated under sub -sub -subparagraph (I), receive service credit for prior service based upon the time during which the employee had withdrawn from the system. (I) The cost for such credit shall be an amount representing the actuarial accrued liability for the affected period of service . The cost shall be calculated us i ng the discount rate and other relevant actuarial assumptions that were used to value the pension plan liabilities in the most recent actuarial valuation . The calculation must include any serv i ce already maintained under the pension plan in addition to the period of withdrawal . The actuarial accrued liability attributable to any service already maintained under the pension plan shall be applied as a credit to the total cost resulting from the calculation . The divis i on must ensure that the tra ns fer sum is prepared using a formula and methodology cert ifi ed by an actuary . (II) The employee must transfer a sum representing the net cost owed for the actuarial accrued liabilit y in sub-sub - Page 17 of 51 CODING: Words stricken are delet i ons ; words underlined are additions . 494 495 496 497 498 499 500 501 502 503 504 505 506 507 508 509 510 511 512 513 514 515 516 517 518 519 520 521 522 Florida Senate -2020 SB 1340 23 -00673A-20 20201340 subparagraph (I) immediately following the time of such movement , determined assuming that attained service equals the sum of service in the pension plan and the period of withdrawal . (h)l . Except as provided in subparagraph 3 ., effective January 1 , 1994 , participation in the Senior Management Service Class shall be compulsory for the State Courts Administrator and the Deputy State Courts Administrators , the Clerk of the Supreme Court , the Marshal of the Supreme Court , the Executive Director of the Justice Administrative Commission , the capital collatera l regional counsel , the clerks of the district courts of appeals , the marshals of the district courts of appeals , and the trial court administrator and the Chief Deputy Court Administrator in each judicial circuit . Effective January 1 , 1994 , additional positions in the offices of the state attorney and public defender in each judicial circuit may be designated for inclusion in the Senior Management Service Class of the Florida Retirement System , provided that : a . Positions to be included in the class shall be designated by the state attorney or public defender , as appropriate . Notice of intent to designate positions for inclusion in the class shall be published for at least 2 consecutive weeks if published on a publicly accessible website or once a week for 2 consecutive weeks in a newspaper of general circulation published in the county or counties affectedT as provided in chapter 50 . b . One nonelective full -time position may be designated for each state attorney and public defender reporting to the Department of Management Services ; for agencies with 200 or more regularly established positions under the state attorney or Page 18 of 51 CODING: Words stricken are deletions ; words underlined are additions . 523 524 525 526 527 528 529 530 531 532 533 534 535 536 537 538 539 540 541 542 543 544 545 546 547 548 549 550 55 1 Florida Senate -2020 SB 1340 23-00673A-20 20201340 public defender , additional nonelective full -time positions may be designated , not to exceed 0 .5 percent of the regularly established positions within the agency . c . Each position added to the class must be a managerial or policymaking position filled by an employee who serves at the pleasure of the state attorney or public defender without civil service protection , and who : (I) Heads an organizational unit ; or (II) Has responsibility to effect or recommend personnel , budget , expenditure , or policy decisions in his or her areas of responsibility . 2 . Participation in this class shall be compulsory , except as provided in subparagraph 3 ., for any judicial employee who holds a position designated for coverage in the Senior Management Service Class , and such participation shall cont i nue until the employee terminates employment in a covered position . Effective January 1 , 2001 , participation in this class is compulsory for assistant state attorneys , assistant statewide prosecutors , assistant public defenders , and assistant capita l collateral regional counsel . Effective January 1 , 2002 , participation in this class is compulsory for assistant attorneys general . 3 . In lieu of participation in the Senior Management Service Class , such members , excluding assistant sta t e attorneys , assistant public defenders , assistant sta t ewide prosecutors , assistant attorneys general , and assista n t cap i ta l col l ateral regional counsel , may participate in the Senior Management Service Optiona l Annuity P r ogram as establis h ed i n subsect i on ( 6) . Page 19 of 51 CODING: Words st ri c k e n are delet i ons ; words under l ined are ad di t i ons . 552 553 554 555 556 557 558 559 560 561 562 563 564 565 566 567 568 569 570 571 572 573 574 575 576 577 578 579 580 Florida Senate -2020 SB 1340 23 -00 673A-20 20201340 Section 14 . Paragraph (a) of subsection (2) and paragraph (b) of subsecti o n (4) of section 125 .66 , Florida Statutes , are amended to read: 125 .66 Ordinances ; enactment procedure ; emergency ordinances ; rezoning or change of land use ordinances or resolutions .- (2) (a) The regular enactment procedure shall be as follows : The board of county commissioners at any regular or spec ial meeting may enact or amend any ordinance , except as provided in subsection (4), if notice of intent to consider such ordinance is given at least 10 days prior to said meeting by publication as provided in chapter 50 in a newspaper of general circulation in the county . A copy of such notice shall be kept available for public inspecti on dur ing the regular business hours o f t h e office of the clerk of the board of county commissioners . The n ot ice of prop osed enactment shall state the date , time , and place of the meeting ; the title or titles of proposed ordinances ; and the place or places within the county where such proposed ordinances may be inspected by the public . The notice shall also advise that interested parties may appear at t he meeting and be heard with respect to the proposed ordina n ce . (4) Ordinances or resolutions , initiated by other tha n the county , that change the actual zoning map designation of a parcel or parcels of land shall be enacted pursuant to subsection (2). Ordinances or resolutions that change the actual list of permitted , conditional , or prohibited uses withi n a zoning category , or ordinances or resolutions initiated b y the county that change the actual zoning map designation of a par cel or parcels of land shall be enacted pursuant to the following Page 20 of 51 CODING: Words stricken are deletions ; words und erlined are additions . 581 582 583 584 585 586 587 588 589 590 591 592 593 594 595 596 597 598 599 600 601 602 603 604 605 606 607 608 609 Florida Senate -2020 23 -00673A-20 procedure : SB 1340 20201340 (b) In cases in which the proposed ordinance or resolution changes the actual list of permitted , conditional , or prohibited uses within a zoning category , or changes the actual zoning map designation of a parcel or parcels of land involving 10 contiguous acres or more , the board of county commissioners shall provide for public notice and hearings as follows : 1 . The board of county commissioners shall hold two advertised public hearings on the proposed ordinance or resolution . At least one hearing shall be held after 5 p .m. on a weekday , unless the board of county commissioners , by a majority plus one vote , elects to conduct that hearing at another time of day . The first public hearing shall be held at least 7 days after the day that the first advertisement is published . The second hearing shall be held at least 10 days after the first hearing and shall be advertised at least 5 days prior to the public hearing . 2 . If published in a newspaper , the required advertisements shall be no less than 2 columns wide by 10 inches long in a standard size or a tabloid size newspaper , and the head lin e in the advertisement shall be in a type no smaller than 18 point . The advertisement shall not be placed in that portion of the newspaper where legal notices and classified advertisements appear . The advertisement shall be placed in a newspaper e-f- general paid circulation in the county and of general interest and readership in the community pursuant to chapter 50 , not one of limited subject matter . It is the legislative intent t h at , whenever possible , the advertisement shall appear in a newspaper that is published at least weekly 5 day □ a weelc unless the only Page 21 of 5 1 CODING: Words stricken are deletions ; words underlined are additions . 610 611 612 613 614 615 616 617 618 619 620 621 622 623 624 625 626 627 628 629 630 63 1 632 633 634 635 636 637 638 Florida Senate -2020 SB 1340 23 -00673A-20 202013 40 newspaper in the community is published less than weekly 5 days a weelc . The advertisement shall be in substantially the following form : NOTICE OF (TYPE OF) CHANGE The ... (name of local governmental unit) ... pr oposes to adopt the following by ordinance or resolution : ... (title of ord inance or resolution) .... A public hearing on the ordinance or resolution will be held o n ... (date and time ) ... at ... (meeting place) .... Except for amendments which change the actual list of permitted , conditional , or prohibited uses withi n a zoning category , the advertisement shall contain a geographic location map which clearly indicates the area within the local government covered by the prop osed ordinance or resolution . The map shall inc l ude major street names as a means of identification of the general area . In addition to being published on a publicly accessible website or in the newspaper , the map must be part of the online notice required pursuant to s . 50 .0211 ors . 50 .0311 . 3 . In lieu of publishing the advertisements set out in this paragraph , the board of county commissioners may mail a notice to each person owning real property within the area covered by the ordi nan ce or resolution . Such notice shall c learly exp l ain the proposed ordinance or resolution and shall notify the person of the time , place , and location of both public hearings on the proposed ordinance or resolution . Section 15 . Paragraph (a) of subsection (2) of section 162 .12 , Florida Statutes , is amended to read : 162 .12 Notices .- (2) In addition to providing notice as set forth in Page 22 of 51 CODING: Words str i cken are deletions ; words underlined are additions. 639 640 641 642 643 644 645 646 647 648 649 650 651 652 653 654 655 656 657 658 659 660 661 662 663 664 665 666 667 Florida Senate -2020 SB 1340 23 -00673A -20 20201340 subsection (1), at the option of the code enforcement board or the l ocal government , notice may be served by publication or posting , as follows : (a)l . S u ch notice shall be published for 4 consecutive weeks on a publicly accessible website as provided in chapter 50 or once during each week for 4 consecutive weeks (four publicati ons being sufficient) in a newspaper of general circulati on in the county where the code enforcement board is located . The newspaper shall meet such requirements as are prescribed under chapte r 50 for legal and official advertisements . 2 . Proof of publication shall be made as provided in ss . 50 .041 and 50 .051 . Section 16 . Paragraph (c) of subsection (3) of section 166 .041 , Florida Statutes , is amended to read : 166 .041 Procedures for adoption of ordina n ces and resolutions .- (3) (c) Ordinances initiated by other than the municipality that change the actual zoning map designation o f a parce l or parcels of land shall be enacted pursuant to paragraph (a). Ordinances that change the actual list of permitted , condit ional, or prohibited uses within a zoning category , or ordinances initiated by the municipality that change the actual zoning map designation of a parcel or parcels of land shall be enacted pursuant to the following procedure : 1 . In cases in which the proposed ordinance changes t h e actual zoning map designation for a parcel or parcels of land involving less than 10 contiguous acres , the governing body Page 23 of 51 CODING: Words stricken are deletions ; words underlined are additions . 668 669 670 671 672 673 674 675 676 677 678 679 680 681 682 683 684 685 686 687 688 689 690 691 692 693 694 695 696 Florida Senate -2020 SB 1340 23 -00673A-20 202013 40 shall direct the clerk of the governing body to notify by mail each real property owner whose land the municipality will redesignate by enactment of the ordinance and whose address is known by reference to the latest ad valorem tax records . The notice shall state the substance of the proposed ordinance as it affects that property owner and shall set a time and place for o n e or more public hearings on such ordinance . Such notice sha ll be given at least 30 days prior to the date set for the public hearing, and a copy of the notice shall be kept available for public inspection during the regular business hours of the office of the clerk of the governing body . The governing body shall hold a public hearing on the proposed ordinance and may, upon the conclusion of the hearing , immediately adopt the ordinance . 2 . In cases in which the proposed ordinance changes the actual list of permitted , condit ional, or prohibited uses within a zoning category , or changes the actual zoning map designation of a parcel or parcels of land involving 10 contiguous acres or more, the governing body shall provide for public not i ce and hearings as fo l lows : a . The local governing body shall hold two advertised public hearings on the proposed ordinance. At least one hearing shall be held after 5 p.m. on a weekday , unless the loca l governing body , by a majority plus one vote , elects to conduct that hearing at another time o f day. The first pub l ic hearing shall be held at least 7 days after the day that t h e first advertisement is published . The second hearing shall be h eld at least 10 days after the first hearing and shall be advert ised at least 5 days prior to the public hearing . Page 24 of 51 CODING : Words stricken are de l etions ; words underlined are ad diti ons . 697 698 699 700 701 702 703 704 705 706 707 708 709 710 711 712 713 714 715 716 717 718 719 720 721 722 723 724 725 Florida Senate -2020 SB 1340 23-00673A-20 20201340 b . If published in a newspaper, the required advertisements shall be no less than 2 columns wide by 10 inches long in a standard size or a tabloid size newspaper, and the headline in the advertisement shall be in a type no smaller than 18 point . The advertisement shall not be placed in that portion of the newspaper where legal notices and classified advertisements appear. The advertisement shall be placed in a newspaper~ general paid circulation in the municipality and of general interest and readership in the municipality, not one of limited subject matter , pursuant to chapter 50 . It is the legislative intent that, whenever possible , the advertisement appear in a newspaper that is published at least weekly 5 days a weelc unless the only newspaper in the municipality is published less than weekly 5 days a weelc . The advertisement shall be in substantially the following form : NOTICE OF (TYPE OF) CHANGE The ... ( name of local governmental unit) . . . proposes to adopt the following ordinance : ... (title of the ordinance) ... . A public hearing on the ordinance will be held on ... (date and time) . . . at ... (meeting place) .... Except for amendments which change the actual list of permitted , conditional, or pr ohibited uses within a zoning category , the advertisement shall contain a geographic location map which clearly indicates the area covered by the proposed ordinance. The map shall include major street names as a means of identification of the general area . If In addition to being published in the newspaper , the map must also be part of the online notice required pursuant to s . 50 .0211 ors . 50 .0311 . c . In lieu of publishing the advertisement set out in this Page 25 of 51 CODING: Words stricken are deletions ; words underlined are additions . 726 727 728 729 730 731 732 733 734 735 736 737 738 739 740 741 742 743 744 745 746 747 748 749 750 751 752 753 754 Florida Senate -2020 SB 1340 23-00673A -20 20201340 paragraph , the municipality may mail a notice to each person ow ning real property within the area covered by the ordinance . Such notice shall clearly explain the proposed ordinance and shall notify the person of the time , place , and location of any public hearing on the proposed ordinance . Section 17 . Subsection (1) of section 189.015 , Florida Statutes , is amended to read : 189 .015 Meetings ; notice ; required reports.- (1) The governing body of each special district shal l file quarterly , semiannually , or annually a schedule of its regular meetings with the local governing authority or authorities . The schedule shall in c lude the date , time , and location of each scheduled meet ing . The schedule shall be published quarterly , semiannually , or annually in a newspaper of general paid circulation in the manner required in this subsection . The governing body of an independ ent special district shall advertise the day , time , place , and purpose of any meeting other than a regular meeting or any recessed and recon ve ned meeting of the g overning body , at least 7 days before such meeting as pro vi ded in chapter 50 , in a newspaper of general paid circulation in the county or counties in which the special district is located , unless a bona fide emergency situation exists , in which case a meeting to deal with the emergency may be held as necessary , with reasonable notice , so long as it is subsequently ratified by the governing body . No approval of the annual budget shall be granted at an emergency meeting . The notice shall be posted as provided in advertisement shall be placed in that portion of the ne\1spaper where l egal notices and classif i ed advert i sements appear . The advertisement sha ll appear Page 26 of 51 CODING: Words stricken are deletions ; words underlined are additions . 755 756 757 758 759 7 60 7 61 7 62 7 63 7 64 7 65 766 7 67 7 68 769 770 771 772 773 774 775 776 777 778 779 780 781 782 783 Florida Senate -2020 SB 1340 23-00673A-20 20201340 in a newspaper that is published at least 5 days a week , u nless the only ne;1spaper in the county is published fewer than 5 days a week. The newspaper selected must be one of general interest and readership in the coffiffiunity and not one of limited sub j ect matter , pursuant to chapter 50. Any other provision of law to the contrary notwithstanding , and except in the case of emergency meetings , water management districts may provide reasonable notice of public meetings held to evaluate responses to solicitations issued by the water management district , by publication as provided in chapter 50 on a publicly accessible website or in a newspaper of general paid circulation in the county where the principal office of the water management district is located , or in the county or counties where the public work will be performed , no less t han 7 days before such meeting . Section 18. Paragraph (d) of subsection (1) of section 190.005 , Florida Statutes , is amended to read : 190 .005 Establishment of district .- (1) The exclusive and uniform method for the establishment of a comm unity development district with a size of 2 ,500 acres or more shall be pursuant to a rule , adopted under chapter 1 20 by the Florida Land and Water Adjudicatory Co mmission , granting a petition for the establishment of a community development district . (d) A local public hearing on the petition shall be co ndu cted by a hearing officer in conformance with the applicable requirements and procedures of the Administrative Procedure Act . The hearing shall include oral and written comments on the petition pertinent to the factors specified in Page 27 of 51 CODING: Words str i cken are deletions ; words underlined are additions . 784 785 786 787 788 789 790 791 792 793 794 795 796 797 798 799 800 801 802 803 804 805 806 807 808 809 810 811 812 Florida Senate -2020 SB 1340 23-00673A -20 20201340 paragraph (e). The hearing shall be held at an accessible location in the county in which the community development district is to be located . The petitioner shall cause a notice of the hearing to be published for 4 successive weeks on a publicly accessible website or in a newspaper at least once a week for the 4 successive weeks immediately prior to the hearing as provided in chapter 50. Such notice shall give the time and place for the hearing , a description of the area to be included in the district , which description shall include a map showing clearly the area to be covered by the district , and any other relevant information which the establishing governing bodies may require . If published in a newspaper , the advertisement shall not be placed in that portion of the newspaper where legal notices and classified adv ertisements appear . The advertisement shall be published in a newspaper of general paid circulation in the county and of general interest and readership in the community , not one of limited subject matter , pursuant to chapter 50 . Whenever possible , the advertisement shall appear in a newspaper that is published at least weekly 5 days a weelc , unless the only newspaper in the community is published less than weekly fewer than 5 days a weelc . If In addition to being published in the newspaper , the map referenced above must also be part of the online advertisement required pursuant to s. 50 .0211 ors . 50 .0311 . All affected units of general-purpose local government and the general public shall be given an opportunity to appear at the hearing and present oral or written comments on the petition . Section 19 . Paragraph (h) of subsection (1) of section 190 .046 , Florida Statutes , is amended to read : Page 28 of 51 CODING: Words stricken are deletions ; words underlined are additions . 813 814 815 816 817 818 819 820 821 822 823 824 825 826 827 828 829 830 831 832 833 834 835 836 837 838 839 840 84 1 Florida Senate -2020 23 -00673A-20 190 .046 Termination , contraction , o r expansion of district .- SB 1340 20201340 (1) A landowner or the board may petition to contract or expand the boundaries of a community development district in the following manner : (h) For a petition to establish a new community development district of less than 2 ,500 acres on land located solely in one county or one municipality , sufficiently contiguous lands located within the county or municipality which the petitioner anticipates adding to the boundaries of the district within 10 years after the effective date of the ordinance establishing the district may also be identified . If such sufficiently contiguous land is identified , the petition must include a legal description of each additional parcel within the sufficiently contiguous land , the current owner of the parcel , the acreage of the parcel , and the current land use designation of the parcel . At least 14 days before the hearing required under s . 190 .005(2) (b), the petitioner must give the current owner of each such parcel notice of filing the petition to establish the district , the date and time o f the public hearing on the petition , and the name and address of the petitioner . A parcel may not be included in the district without the written consent of the owner of the parcel . 1 . After establishment o f the district , a person may petition the county or municipality to amend the boundaries of the district to include a previous l y identified parcel that was a proposed addition to the district before its establishment . A filing fee may not be charged for this petition . Each such petition must include : Page 29 of 51 CODING: Words striclcen are deletions ; words underlined are additions . 842 843 844 845 846 847 848 849 850 85 1 852 853 854 855 856 857 858 859 860 861 862 863 864 865 866 867 868 869 870 Florida Senate -2020 SB 1340 23 -00673A -20 20201340 a . A legal description by metes and bounds of the parcel to be added ; b . A new legal description by metes and bounds of the district ; c . Written consent of all owners of the parcel to be added ; d . A map of the district including the parcel to be added ; e. A description of the development proposed on the additional parcel ; and f. A copy of the original petition identifying the parcel to be added . 2. Before filing with the county or municipality , the person must provide the petition to the district and to the owner of the proposed additional parcel , if the owner is not the petitioner . 3 . Once the petition is determined sufficient and complete , the county or municipality must process the addition of the parcel to the district as an amendment to the ordinance that establishes the district . The county or municipality may process all petitions to amend the ordinance for parcels identified in the or iginal petition , even if , by adding such parcels , the district exceeds 2 ,500 acres . 4 . The petitioner shall cause to be published in a newspaper of general circulation in the proposed district a noti ce of the intent to amend the ordinance that establishes the district. The notice must be in addition to any notice required for adoption of the ordinance amendment . Such notice must be published as provided in chapter 50 at least 10 days before the scheduled hearing on the ordinance amendment and may be p u blished in the section of the newspaper reserved for legal Page 30 of 51 CODING : Words stricken are deletions ; words underlined are additions . 87 1 872 873 874 875 876 877 878 879 880 881 882 883 884 885 886 887 888 889 890 891 892 893 894 895 896 897 898 899 Florida Senate -2020 SB 1340 23 -00673A -20 202 01340 not i ces . The notice must include a general description of t h e land to be added to the district and the date and time of the scheduled hearing to amend the ordinance . The petitioner shall deliver , including by mail or hand delivery , the notice of the hearing on the ordinance amendment to the owne r of the parcel and to the district at least 14 days before the scheduled hearing . 5 . Th e amendment of a district by the addition of a parcel pursuant t o this paragraph does not alter the transition from landowner voting to qualified elector vot ing pursuant to s . 190 .006 , even if the total size of the district after the addition of the parcel exceeds 5 ,000 acres . Upon adoption of t h e ordinance expanding the district , the petitioner must ca use to be recorded a notice of boundary amendment which reflects the new boundaries of the district . 6. This paragraph is intended to facilitate the orderly addition of lands to a district under certain circumstances and does not preclude the addition of lands to any district using the procedures in the other provisions of this section . Section 20 . Subsection (1) of section 194 .037 , Florida Statutes , is amended to read : 194 .037 Disclosure of tax impact .- (1) After hearing all petitions , complaints , appeals , and disputes , the cle rk shall make public notice of the findings and results of the board as provided in chapter 50 . If published in a newspaper , the notice must be in at least a quarter -page size advertisement of a standard size or tabloid size newspaper , and the headline shall be in a type no smaller than 18 point . The advertisement shall not be placed in that portion of the Page 31 of 51 CODING: Words s t ricken are deletions ; words underlined are additions . 900 901 902 903 904 905 906 907 908 909 910 911 912 913 914 915 916 917 918 919 920 921 922 923 924 925 926 927 928 Florida Senate -2020 SB 1340 23-00673A-20 20201340 newspaper where legal notices and classified advertisements appear . The advertisement shall be published in a newspaper* genera l paid circulation in the county . The newspaper selected shall be one of general interest and readership in the community , and not one of limited subject matter , pursuant to chapter 50 . For all advertisements published pursuant to this section , the headline shall read : TAX IMPACT OF VALUE ADJUSTMENT BOARD . The public notice shall list the members of the value adjustment board and the taxing authorities to which they are elected . The form shall show , in columnar form , for each of the property classes listed under subsection (2), the following information , with appropriate column totals : (a) In the first column , the number of parcels for which the board granted exemptions that had been denied or that had not been acted upon by the property appraiser . (b) In the second column , the number of parcels for which petitions were filed concerning a property tax exemption . (c) In the third column , the number of parcels for which the board considered the petition and reduced the assessment from that made by the property appraiser on the initial assessment roll . (d) In the fourth column , the number of parcels for which petitions were filed but not considered by the board because su ch petitions were withdrawn or sett l ed pr i or to t he b oar d's consideration . (e) In the fifth column , the number of parcels for which petitions were filed requesting a change in assessed value , including requested changes in assessment classification . (f) In the sixth column , the net change in taxable va l ue Page 32 of 51 CODING: Words stricken are deletions ; words underlined are additions . 929 930 931 932 933 934 935 936 937 938 939 940 941 942 943 944 945 946 947 948 949 950 951 952 953 954 955 956 957 Florida Senate -2020 SB 1340 23 -00673A-20 20201340 from the assessor's initi al ro ll which results from board decisions. (g) In the seventh column , the net shift in taxes to parcels not granted relief by the board . The shift shall be computed as the amount shown in column 6 multiplied by the applicable millage rates adopted by the taxing authorities in hearings held pursuant to s . 200 . 065 (2) (d) or adopted by vote of the electors pursuant to s. 9(b) ors . 12 , Art . VII of the State Constitution , but without adjustment as authorized pursuant to s . 200 . 065 ( 6) . If for any taxing authority the hearing has not been completed at the time the notice required herein is prepared , the millage rate used shall be that adopted in the hearing held pursuant to s. 200 .065(2) (c). Section 21 . Subsecti o n (1) of section 197 .402 , Florida Statutes , is amended to read: 197 .402 Advertisement o f real or personal property with delinquent taxes .- (1) If advertisements are required , the board of county commissioners shall make such notice select the newspaper as provided in chapter 50 . The tax collector shall pay all newspaper charges , and the proportionate cost of the advertisements shall be added to the delinquent taxes col l ected . Section 22 . Subsection (3) of section 200 .065 , Florida Statutes , is amended to read : 200 .065 Method of fixing millage .- (3) The advertisement shall be published as provided in chapter 50 . If the advertisement is published by newspaper , the advertisement must be no less than one -qu arter page in size of a standard size or a tabloid size newspaper, and the headline in Page 33 of 51 CODING: Words stricken arc deletions ; words underlined are additions . 958 959 960 961 962 963 964 965 966 967 968 969 970 971 972 973 974 975 976 977 978 979 980 981 982 983 984 985 986 Florida Senate -2020 SB 1340 23-00673A-20 20201340 the advertisement shall b e in a type no smaller than 18 point . The advertisement shall n o t be placed in that portion of the newspaper where legal notices and classified advertisements appear . The advertisement shall be published in a newspaper* general paid eirculation in the county or in a geographically limited insert of such newspaper . The geographic boundaries in which such insert is circulated shall include the geographic boundaries of the taxing authority . It is the legislative intent that , whenever possible , the advertisement appear in a newspaper that is published at least weekl y 5 days a weelc unless the only newspaper in the county is published less than weekly 5 days a ~, or that the advertisement appear in a geographically limited insert of such newspaper which insert is published t h ro ugh out t h e tax i ng authority 's j u risd i ction at least tw ice each week. It is further the legislative intent that the newspaper selected be o ne o f general interest and readership in the community and not one o f limited subject matter , pursuant to chapter 50 . (a) For taxing authorities other than school districts which have tentatively ad o pted a millage rate in excess of 100 percent of the rolled -back rate computed pursuant to subsection (1), the advertisement shall be in the following form : NOTICE OF PROPOSED TAX INCREASE The ... (name of the taxing authority) ... has tentatively adopted a measure to increase its property tax levy . Last y ea r 's pr o per ty ta x l evy : A . Initially proposed tax levy ................... $XX ,XXX ,XXX Page 34 of 51 CODING: Words strieken are deletions ; words underlined are additions . 987 988 989 990 991 992 993 994 995 996 997 998 999 1000 1001 1002 1003 1004 1005 10 06 1007 1008 1009 1010 1011 1012 1013 1014 1015 Florida Senate -2020 SB 1340 23-00673A -20 20201340 B . Less tax reductions due to Value Adjustment Boa rd and other assessment changes ............................ ($XX ,XXX ,XXX) C . Actual property tax levy ...................... $XX ,XXX ,XXX This year's proposed tax levy ......................... $XX ,XXX ,XXX All concerned citizens are invited to attend a pub li c hearing on the tax increase to be held on ... (date and time) ... at ... (meeting place) .... A FINAL DECISION on the proposed tax increase and the budget will be made at this hearing . (b) In all instances in which the provisions of paragraph (a) are inapplicable for taxing authorities other than school districts , the advertisement shall be in the following form : NOTICE OF BUDGET HEARING The ... (name of taxing authority) ... has tentative ly adopted a budget for ... (fiscal year) .... A public hearing to make a FINAL DECISION on the budget AND TAXES will be held on ... (date and time) ... at ... (meeting place) .... (c) For school districts which ha ve pr opose d a millage rate in excess of 100 percent of the rolled -back rate computed pursuant to subsection (1) and which propose to levy nonvoted millage in excess of the minimum amount required pursuant to s . 1011 .60(6), the advertisement shall be in the following f orm: NOTICE OF PROPOSED TA X INCREASE Page 35 of 51 CODING: Words stricken are deletions ; words underlined are additions . 1016 1017 1018 1019 1020 1021 1022 1023 1024 1025 1026 1027 1028 1029 1030 1031 1032 1033 1034 1035 1036 1037 1038 1039 1040 1041 1 042 1043 1044 Florida Senate -2020 SB 1340 23 -00673A-20 2020 1 340 The ... (name of school district) ... will soon consider a measure to increase its property tax levy . Last ye ar's propert y tax levy : A . Initial l y proposed tax levy ................... $XX ,XXX ,XXX B . Less tax reductions due to Value Adjustment Board and ot her assessment changes ............................ ($XX ,XXX ,XXX) C . Actual property tax levy ...................... $XX ,XXX ,XXX This year 's proposed tax le vy ......................... $XX ,XXX ,XXX A portion of the tax levy is required under state law in order for the school board to receive$ ... (amount A) ... in state education grants . The required portion has ... (increased or decreased) ... by ... (amount B) ... percent and represents approximately ... (amount C) ... of the total proposed taxes . The remainder of the taxes is proposed sole l y at the discretion of the school board . All concerned citizens are invited to a public hearing o n the tax increase to be held on ... (date and time) ... at (meeting place) .... A DECISION on the proposed tax increase and the budget will be made at this hearing . 1 . AMOUNT A shall be an estimate , provided by the Department of Education , of the amount to be received in the current fiscal year by the district from state appropriat i ons for the Florida Education Finance Program . 2 . AMOUNT B shall be the percent increase over the rol l ed - back rate necessary to levy o nly the required local effort in the c urr ent fisca l year , computed as though in t h e preceding fiscal year only the required local effort was levied . 3 . AMOUNT C shall be the quotient of required l ocal -ef f ort Page 36 of 51 CODING: Words stricke n are deletions ; words underli n ed are add i tions . 104 5 1046 1047 1048 1049 1050 1051 105 2 10 53 10 54 1055 1056 1057 10 58 1 059 1060 1061 1062 1063 1064 1065 106 6 1067 1068 1069 10 70 1071 107 2 1073 Florida Senate -2020 SB 1340 23 -00673A-20 2020 1340 millage divided by the total proposed nonvoted millage , rounded to the nearest tenth and stated in words ; however , the stated amount shall not exceed nine -tenths . (d) For school districts which have proposed a millage rate in excess of 100 percent of the rolled -back rate computed pursuant to subsection (1) and which propose to levy as nonvoted millage only the minimum amount required pursuant to s . 1011 .60(6), the advertisement shall be the same as provided in paragraph (c), except that the second and third paragraphs shall be replaced with the following paragraph : This increase is required under state law in order for the school board to receive $ ... (amount A) ... in state ed u catio n grants . (e) In al l instances in which the provisions of paragraphs (c) and (d) are inapplicable for school districts , the advertisement shall be in the following form: NOTICE OF BUDGET HEARING The ... (name of school district) ... will soon conside r a budget for ... (fiscal year) .... A public hearing to make a DECISION on the budget AND TAXES will be held on ... (date and time) ... at ... (meeting place) .... (f) In lieu of publishing the notice set out in this subsection , the taxing authority may mail a copy of the notice Page 37 of 51 CODING: Words stricken are deletions ; words underlined are additions . 1074 1075 1076 1077 1078 1079 1 080 1081 10 82 1083 1084 1085 1086 1087 1088 1089 1090 1091 1092 1093 1094 1095 1096 1097 1098 1099 1100 110 1 1102 Florida Senate -2020 SB 1340 23-00673A-20 20201340 to each elector residing within the jurisdiction of the taxing authority . (g) In the event that the mailing of the notice of proposed property taxes is delayed beyond September 3 in a county , any multicounty taxing authority which levies ad valorem taxes within that county shall advertise its intention to adopt a tentative budget and millage rate in a newspaper of paid general circu lati on within that county , as provided in this subsection , and shall hold the hearing required pursuant to paragraph (2) (c) not less than 2 days or more than 5 days thereafter , and not later than September 18 . The advertisement shall be in the following form , unless the proposed millage rate is less than or equal to the rolled -back rate , computed pursuant to subsection (1), in which case the advertisement shall be as provided in paragraph (e): NOTICE OF TAX INCREASE The ... (name of the taxing authority) ... proposes to increase its property tax levy by ... (percentage of increase over rolled -back rate) ... percent . All concerned citizens are invited to attend a public hearing on the proposed tax increase to be held on ... (date and time) ... at ... (meeting place) .... (h) In no event shall any taxing authority add to or delete from the language of the advertisements as specified herein unless expressly authorized by law , except that , if an in c rease in ad valorem tax rates will affect only a portion of the Page 38 of 51 CODING: Words stricken are deletio ns; words underlined are addi ti o ns. 110 3 1104 1105 1106 1107 1108 1109 111 0 1111 111 2 1113 1114 1115 111 6 1117 111 8 1119 1120 1121 112 2 11 23 1124 11 25 1126 1127 112 8 1129 113 0 1131 Florida Senate -2020 SB 1340 23-00673A-20 2 0201 3 40 juri sd icti on of a taxing authority , advertisements may include a map or geographical descriptio n of th e area to be affected and the proposed use of the tax revenues under considerat i on . In addition , if published in the newspap er , the map must b e par t of th e onli n e advertisement requ ired bys . 50 .0211 ors . 50 .0311 . The advertisements required herein shall not be accompanied , preceded, or followed by other advertising or notices wh ich conflict with or modify the substantive content prescribed herein . (i) The advertisements required pursuant to paragraphs (b) and (e) need not be one -quarter page in size o r have a headline in type n o smaller than 18 point . (j) Th e amounts to be published as percentages of increase over the rolled -back rate pursuant to this subsection sha ll be based on agg re gate millage rates and shall exclude voted millage le vies u nless expressly provided otherwise in this subsection . (k) Any taxing authority which will levy an ad valorem tax for an upcoming budget year but does not levy an ad valorem tax c urr en tl y shall , in the advertisement specif i ed in paragraph (a), paragraph (c), paragraph (d), or paragraph (g), repla ce the p h rase "increase its property tax levy by ... (p erce ntag e of in c rease over rolled-back rate) ... p ercent " wit h t h e ph rase "impose a n ew property tax levy of$ ... (amount) ... per $1 ,000 va l ue ." (1) Any advertisement required pursuant to this section shall be accompanied by an adjacent notice meeting the budget summary requirements of s . 129 .03(3) (b). Except for those taxing authorities proposing to levy ad valorem taxes for the first time , the following statement shall appear in the budget summary Page 39 of 51 CODING: Words stricken are deletions; wo rds underlined are additions . 1132 1133 1134 1135 1136 1137 1138 1139 1140 1141 1142 1143 1144 1145 1146 1147 1148 1149 1150 1151 1152 1153 1154 1155 1156 1157 1158 1159 1160 Florida Senate -2020 SB 1340 23-00673A-20 20201340 in boldfaced type immediately following the heading , if the applicable percentage is greater than zero : THE PROPOSED OPERATING BUDGET EXPENDITURES OF ... (name of taxing authority) ... ARE ... (percent rounded to one decimal place) ... MO RE TH AN LAST YEAR 'S TOTAL OPERAT I NG EX PE NDITURE S . F or purpo s es of th i s paragraph , "proposed opera t ing budge t expendit u res " or "operating expendi t ures " mea n s al l mon e ys of the local government, including dependent special districts , that : 1 . Were or could be expended during the applicable fiscal year , or 2 . Were or could be retained as a balance for future spending in the fiscal year. Provided , however , those moneys held in or used in trust , agency , or internal service funds , and expenditures of bond pro ceeds for capital outlay or for advanced refunded debt principal, shall be excluded . Section 23 . Paragraph (c) of subsection (1) of section 338.223 , Florida Statutes , is amended to read : 338 .223 Proposed turnpike projects .- ( 1) (c) Prior to requesting legislati ve approval of a proposed turnpike project , the environmental feasibility of the proposed project shall be reviewed by the Department of Environmental Protection . The department shall submit its Project Development and Environmental Report to the Department of Environmental Page 40 of 51 CODING: Words stricken are deletions ; words underlined are additions . 1161 1162 1163 1164 1165 1166 1167 1168 1169 1170 1171 1172 1173 1174 1175 1176 1177 1178 1179 1180 1181 1182 1183 1184 1185 1186 1187 1188 11 89 Florida Senate -2020 SB 1340 23 -00673A -20 20201340 Protection , along with a draft copy of a public notice . Within 14 days of receipt of the draft public notice , the Department of Envir onmental Protection shall return the draft public notice to the Department of Transportation with an approval of the language or modifications to the language . Upon receipt of the approved or modified draft , or if no comments are provided within 14 days , the Department of Transportation shall publish the notice as provided in chapter 50 in a newspaper to provide a 30 -day publi c comment period . If published in a newspaper , the headline of the required notice shall be in a type no smaller than 18 point . The notice shall be placed in that portion of the newspaper where legal notices appear and . The notice shall be published in a newspaper of general circulat i on in the county or counties of general interest and readership in the community as provided ins . 50 .031 , not one of limited subject matter . Whenever possible , the notice shall appear in a newspaper that is published at least weekly S days a week. All .T-fie notices notice published pursuant to this section shall include , at a minimum but is not limited to , the following informati on : 1. The purpose of the notice is to provide for a 30 -day period for written public comments on the environmental impacts of a proposed turnpike project. 2 . The name and description of the project , along with a geographic location map clearly indicating the area where the proposed project will be located . 3 . The address where such comments must be sent and the date s u ch comments are due. After a review of the department's report and any pub lic Page 41 of 51 CODING: Words stricken are deletions ; words underlined are additions . 1190 1191 1192 1193 1194 1195 1196 1197 1198 1199 1200 1201 1202 1203 1204 1205 1206 1207 1208 1209 1210 1211 1212 1 213 1214 1215 1216 1217 1218 Florida Senate -2020 SB 1340 23-00673A -20 20201340 comments , the Department of Environmental Protection shall submit a statement of environmental feasibility to the department within 30 days after the date on which public comments are due . The notice and the statement of environmental feasibility shall not give rise to any rights to a hearing or other rights or remedies provided pursuant to chapter 120 or chapter 403, and shall not bind the Department of Environmental Protection in any subsequent environmental permit review . Section 24 . Subsection (3) of section 348 .0308 , Florida Statutes , is amended to read : 348 .0308 Public -private partnership .-Th e Legislature declares that there is a public need for the rapid construction of safe and efficient transportation facilities for traveling within the state and that it is in the public's interest to provide for public-private partnership agreements to effectuate the construction of additional safe , conven ient , and economical transportation facilities . (3) The agency may request proposals for public -private transportation projects or , if it receives an unsolicited proposal , it must publish a notice in the Florida Administrative Register and as pr ovided in chapter 50 a newspaper of general circulation in the county in which it is located at least once a ~ for 2 weeks stating that it has received the proposal and will accept, for 60 days after the initial date of publication , other proposals for the same project purpose . A copy of the notice must be mailed to each local government in the affected areas . After the public notification period has exp ired, the agency shall rank the proposals in order of preference . In ranking the proposals , the agency shall consider professional Page 42 of 51 CODING: Words stricken are deletions ; words underlined are additions . 1219 1220 1221 1222 1223 1224 1225 12 26 1227 1228 1229 1230 1231 1 232 1233 1234 1235 1236 1237 1238 1239 1240 1241 1242 1243 1244 1245 1246 1247 Florida Senate -2020 SB 1340 23 -00673A -20 20201340 qualificati ons , general business terms , innovative engineering or cost -reduction terms , fina nce plans , and the need for state funds to deliver the proposal . If the agency is not satisfied with the results of the negotiations , it may , at its sole discretion , terminate negotiations with the proposer . If these negotiations are unsuccessful , the agency may go to the second and lower -ranked firms , in order , using the same procedure . If only o ne proposal is received , the agency may negotiate in good faith , and if it is not satisfied with the results , it may , at its sole discretion , terminate negotiations with the proposer . The agency may , at its discretion , reject all proposals at any point in the process up to completion of a contract with the propose r . Section 25 . Subsection (3) of section 348 .635 , Florida Statutes , is amended to read : 348 .635 Public -private partnership .-The Legislature declares that there is a public need for the rapid construction of safe and efficient transportation facilities for traveling with in the state and that it i s in the public 's inte r est to provide for public-private partnership agreements to effectuate the construction of additional safe , convenien t , and economical transportation facilities. (3) The authority may request proposals for public -private transportation projects or , if it receives an unsolicited proposal , it must publish a notice in the Florida Administrative Register as provided in chapter 50 and a newspaper of genera l circulation in the county in which it is located at least once a ~ for 2 weeks stating that it has received the proposal and will accept , for 60 days after the initial date of publication , Page 43 of 51 CODING: Words stricken are deletions ; words underlined are additions . 1248 1249 1250 1251 1252 1253 1254 1255 1256 1257 1258 1259 1260 1261 1262 126 3 1264 1 265 1266 126 7 1268 1269 1270 1271 1272 1273 1274 1275 1276 Florida Senate -2020 SB 1340 23 -00673A-20 20201340 other proposals for the same project purpose . A copy of the notice must be mailed to each local government in the affected areas . After the public notificat i on period has expired , the authority shall rank the proposals in order of preference . In ranking the proposals , the authority shall conside r pr o fessional qualifications , general business terms , innovative engineering or cost -reduction terms , finance plans , and the need for state funds to deliver the proposal . If the authority is not satisfied with the results of the negotiations , it may , at its sole dis cret ion , terminate negotiations with the proposer . If these negotiations are unsuccessful , the authority may go to the second and lower -ranked firms , in order , using the same pro ced ure . If only one proposal is received , the author i ty may negotiate in good faith , and if it is not satisfied with the results , it may , at its sole discretion , terminate negotiations wi th the proposer . The authority may , at its discretion , reject all proposals at any point in the process up to completio n of a contract with the proposer . Section 26 . Subsection (3) of section 348 .7605 , Florida Statutes , is amended to read : 348 .7605 Public -private partnership .-The Legislature declares that there is a public need for the rapid construction of safe and efficient transportation facilities for traveling within the state and that it is in the public's interest to provide for public -private partnership agreements to effect u ate the construction of additional safe , convenient , and economical transportation facilities . (3) The au th ority may request proposals for pub li c -private transportation projects or , if it receives an unsolicited Page 44 o f 51 CODING: Words stricken are deletions ; words underlined are additions . 1277 1278 1279 1280 1281 1282 1283 1284 1285 1286 1287 1288 1289 1290 1291 1292 1293 1 294 1295 1296 1297 1298 1299 1300 1301 1302 1303 1 304 1305 Florida Senate -2020 SB 1340 23 -00673A -20 20201340 proposal , it must publish a notice in the Florida Administrative Register and as provided in c h apter 50 a ne1cspaper o f ge n e ral circu l a ti on i n the county in \1h i ch it is located at l eas t once a ~ for 2 weeks stating that it has received the proposa l and wi ll accept , for 60 days after the initial date of publication , other proposals for the same project purpose . A copy of the notice must be mailed to each local government in the affected areas . After the public notification period has expired , the authority shall rank the proposals in order of preference . In ranking the proposals , the authority shall consider professional qualifications , general business terms , innovative engineering or cost -reduction terms , finance plans , and the need for state funds to deliver the proposal . If the authority is not sat i sfied with the results of the negotiations , it may , at its sole discretion , terminate negotiations with the proposer . If t h ese negotiations are unsuccessful , the authority may go to the second and lower -ranked firms , in order , using the same procedure . If only one proposal is received , the authority may negotiate in good faith , and if it is not satisfied with the results , it may , at its sole discretion , terminate negotiations wi th the proposer . The authority may , at its discretion , reject a l l proposals at any point in the process up to comp l etion of a contract with the proposer . Section 27 . Section 373 .0397 , Florida Statutes , is amended to read : 373 .0397 Floridan and Biscayne aquifers ; designation of prime groundwater recharge areas .-Upon preparation o f an i nventory of prime groundwater recharge areas f or the F lo ri dan or Biscayne aquifers , but prior to adoption by the gove r ni n g Page 45 of 51 CODING: Words st r i c k e n are deletions ; words underlined are a d d i tions . 1306 1307 1308 1309 1310 1311 131 2 1313 1314 1315 1316 131 7 1318 1319 1320 1321 1322 1323 1324 1325 1326 1327 1328 1329 1330 1331 1332 1333 1334 Florida Senate -2020 SB 1340 23-00673A-20 20201340 board, the water management district shall publish a legal notice of public hearing on the designated areas for the F l orida n and Biscayne aquifers , with a map delineating the boundaries of the areas , as provided in newspapers defined in chapter 50 in each county as having general circulation wit hi n the area to be affected . The notice shall be at least one -f ourth page and shall read as follows : NOTICE OF PRIME RECHARGE AREA DESIGNATION The ... (name of taxing authority) ... proposes to designate specific land areas as areas of prime recharge to the ... (name of aquifer) ... Aquifer . All concerned citizens are invited to attend a public hearing on the proposed designation to be held on ... (date and time) ... at ... (meeting place) .... A map of the affected areas follows . The governing board of the water management district shall adopt a designation of prime groundwater recharge areas to the Floridan and Biscayne aquifers by rule withi n 120 days after the public hearing , subject to the provisions of chapter 120. Section 28 . Section 373 .146 , Florida Statutes , is amended to read : 373 .146 Publication of notices , process , and papers .- (1) Whenever in this chapter the publication of any notice, process , or paper is required or provided for , unless otherwise provided by law , the publication thereof in some newspaper or newspapers as provided defined in chapter 50 in each county having general circulation within the area to be affected shall be taken and considered as being sufficient . Page 46 of 51 CODING: Words stricken are deletions ; words underlined are additions . 1335 1336 1337 1338 1 339 1340 1341 1342 1343 1344 1345 1346 1347 1348 1349 1350 1351 1352 1353 1354 1355 1 356 1357 1358 1359 1360 1361 1362 13 63 Florida Senate -2020 SB 1340 23 -00673A-20 20201340 (2) Notwithstanding any other provision of law to the contrary , and except in the case of emergency meetings , water management districts may provide reasonable notice of pub li c meetings held to evaluate responses to solicitations issued by the water management district , by publication as provided in chapter 50 in a newspaper of general paid circulation in the county where the principal off i ce of the water management district is located , or in the county or counties where the public work will be performed , no less than 7 days before such meeting . Section 29 . Subsection (12) of section 403 . 722 , Fl o rida Statutes , is amended to read : 403 .722 Permits; hazardous waste disposal , storage , a nd treatment facilities .- (12) On the same day of filing with the department of an application for a permit for the construction modification , or operat ion of a h azardous waste facility , the appl i cant shal l notify each city and county within 1 mile of the facility of the filing of the application and shall publish notice of the fili ng of the application. The applicant shall publish a second noti ce of the filing wit hin 14 days after the date of filing . Eac h n ot i ce shall be published in a newspaper of general circu lation in the co un ty be l oca ted as in which pr ovided the facility is located or is proposed to in chapte r 50 . Notwithstanding the 50 , for purposes of this section , a circulation" shall be the newspaper within the county in which the installation or facility is proposed which has the largest daily circulation in that county and has its principal office in that county . If the newspaper with the provisions of chapter "newspaper of general Page 47 o f 51 CODING: Words stricken are deletio ns; words underlined are additions. 1364 1365 1366 1367 1368 1369 1370 1371 1372 1373 1374 1375 1376 1377 1378 1379 13 80 1 381 1382 1383 1384 1385 1 386 1387 1388 13 89 1390 1 391 1392 Florida Senate -2020 SB 1340 23 -00673A -20 20201340 largest daily circulation has i t s principal office outside the county , the notice shall appear i n both the ne\1spaper with the largest daily circulation in that county , and a newspaper authorized to publish legal notices in that county . The notice shall contain : (a) The name o f the applicant and a brief description of the project and its location. (b) The location of the application file and when it is available for public inspection . The notice shall be prepared by the applicant and shall comply with the following format : Notice of Application The Department of Environmental Protection announces re ce ipt of an application for a permit from ... (name of applicant) ... to ... (brief description of project) .... This proposed project will be located at ... (location) ... in ... (county) ...... (city) ... . This application is being processed and is available for public inspection during normal business hours , 8 :00 a .m . to 5 :00 p .m., Monday through Friday , except legal holidays , at ... (name and address of office) .... Section 30 . Paragraph (b) of subsection (3) of section 712.06 , Florida Statutes , is amended to read : 712.06 Contents of notice ; recording and indexing .- (3) The person providing the notice referred to ins . 712 .05 , other than a notice for preservation of a community covenant or restriction , shall : (b) Publish the notice referred to ins . 712 .05 f o r 2 consecutive weeks on a publicly accessible website as provided Page 48 of 51 CODING: Words stricken are deletions ; words underlined are additions . 1393 1394 1395 1396 1397 1398 1399 1400 1401 1402 1403 1404 1405 1406 1407 1408 1409 1410 1411 1412 1413 1414 1415 1416 1417 1418 1419 1420 1421 Florida Senate -2020 SB 1340 23-00673A-20 20201340 in chapter 50 or once a week , for 2 consecutive weeks in a newspaper as defined in chapter 50 , the notice referred to ins. 712 .05, with the official record book and page number in which such notice was recorded , in a newspaper as defined in chapter .§-G. in the county in which the property is located . Section 31 . Subsection (5) of section 849.38 , Florida Statutes , is amended to read : 849 .38 Proceedings for forfeiture ; notice of seizure and order to show cause.- (5) If the value of the property seized is shown by the sheriff's return to have an appraised value of $1,000 or less, the above citation shall be served by posting at three public places in the county , one of which shall be the front door of the courthouse ; if the value of the property is shown by the sheriff's return to have an approximate value of more than $1 ,000 , the citation shall be published for at least 2 consecutive weeks on a publicly accessible website as provided in chapter 50 or at least once each week for 2 consecutive weeks in some newspaper of general publication published in the county , if there be such a newspaper published in the county and if not , then said notice of such publication shall be made by certificate of the clerk if publication is made by posting , and by affidavit as provided in chapter 50 , if made by publication as provided in chapter 50 in a newspaper, which affidavit or certificate shall be filed and become a part of the record in the cause . Failure of the record to show proof of such publication shall not affect any judgment made in the cause unless it shall affirmatively appear that no such publication was made . Page 49 of 51 CODING: Words striclcen are deletions ; words underlined are additions. 14 22 1 423 1 424 1 425 1 426 14 27 1 428 1 429 1 430 1 431 1432 1433 1 434 1 435 1436 1437 1 438 1 439 144 0 144 1 14 42 1 443 1444 1 445 1446 1 447 1 448 1449 1 450 Florida Senate -2020 SB 1340 23 -00673A -20 2020 1 340 Section 32 . Paragraph (a) of s ub section (3) of sect i o n 865 .09 , F lorida Statutes , is ame n ded to read : 865 .09 Fictitious name registration .- (3) REGISTRATION .- (a) A person may not engage in business under a f i ctitious n ame unless the person first registers the name wit h the division by fil i ng a registration listing : 1 . The name to be registered. 2 . The mailing address of the business . 3 . The name and address of each registrant . 4 . If the registrant is a business entity that was requi red to file i n corporation or similar doc u ments with its state of organization when it was organized , such entity must be registered with the d i vision and in active stat u s wit h the division ; provide its Florida document registration n u mber ; and provide its federal employer identification number if the entity has such a number . 5 . Certification by at least one registrant that t h e intent i on to register such fictitious name has been advert i sed as provided a t l e ast o n ce i n a ne wspa per as de f ined in c h a p te r 50 in the county in which the principal place of business of th e registrant is o r will be located . 6 . Any other information the division may reasonably d eem necessary to adequately inform other governmental age n cies and the public as to the registrant so conducting bus i ness . Section 33 . Paragraph (a) of subsection (6) of sect i on 932 .704 , Florida Statutes , is amended to r ead : 932 .704 Forfeiture proceedings .- (6) (a) If the property is required b y law to be t it l e d or Page 50 of 51 CODING: Words stricken are deletio n s ; words underl in ed ar e add iti ons . 1451 1452 1453 1454 1455 1456 1457 1458 1459 1460 1461 1462 1463 1464 Florida Senate -2020 SB 1340 23-00673A -20 20201340 registered , or if the owner of the property is known in fact to the seizing agency , or if the seized property is subject to a perfected security interest in accordance with the Uniform Commercial Code , chapter 679 , the attorney for the seizing agency shall serve the forfeiture complaint as an original service of process under the Florida Rules of Civil Procedure and other applicable law to each person having an ownership or security interest in the property . The seizing agency shall also publish , in accordance with chapter 50 , notice of the forfeiture complaint for 2 consecutive weeks on a publicly accessible website or once each week for 2 consecutive weeks in a newspaper of general circulation , as defined ins . 165 .031 , in the county where the seizure occurred. Section 34 . This act shall take effect July 1 , 2021 . Page 51 of 51 CODING: Words stricken are deletions ; words underlined are additions . ITEM3A2 Florida Legislative Session 2020 - Proposed Bills HB 879 FLORIDA H O U S E 0 F REPRESENTATIVES HB 879 2020 1 A bill to be entitled 2 An act relating to a surviving spouse ad valorem tax 3 reduction ; amending s. 196 .082 , F .S .; authorizing the 4 surviving spouses of certain permanently disabled 5 veterans to carry over a certain discount on ad 6 valorem taxes on homestead propert y under specified 7 conditions ; authorizing the discount to be transferred 8 to another permanent residence under specified 9 conditions ; providing a procedure by which an 10 applicant may file an application after a specified 11 date and request the discount ; authorizing the 12 Department of Revenue to adopt emergency rules ; 13 providing a contingent effective date . 14 Be It Enacted by the Legislature of the State of Florida : 15 16 17 18 19 20 21 22 23 24 25 Section 1 . Subsections (3) through (6) of section 196 .082 , Florida Statutes , are redesignated as subsections (4) through (7), respectively , and a new subsection (3) is added to that section , to read : 196.082 Discounts for disabled veterans ; surviving spouse carryover .- (3) If the partially or totally and permanently disabled veteran predeceases his or her spouse and if , upon the death of the veteran , the spouse holds the legal or beneficial title to Page 1 of 3 CODING : Words stricken are deletions ; words underlined are additions. hb0879-00 FLORIDA H O U S E 0 F R E P R E S E N T A T I V E S 26 27 28 29 30 31 32 33 34 35 36 37 38 39 40 41 42 43 44 45 46 47 48 49 50 HB 879 2020 the homestead and permanently resides thereon as specified ins . 196 .031 , the discount from ad valorem tax that the veteran received carries over to the benefit of the veteran 's spouse until such time as he or she remarries or sells or otherwise disposes of the property . If the spouse sells or otherwise disposes of the property , a discount not to exceed the dollar amount granted from the most recent ad valorem tax roll may be transferred to his or her new residence , as long as it is used as his or her primary residence and he or she does not remarry . An applicant who is qualified to receive a discount under this section and who fails to file an application by March 1 may file an application for the discount and may file a petition pursuant to s . 194 .011(3) with the value adjustment board requesting that the discount be granted . Such application and petition shall be subject to the same procedures as for exemptions set forth ins . 196.011 (8). Section 2 . The Department of Revenue may , and all conditions are deemed met to , adopt emergency rules pursuant to s . 120.54(4), Florida Statutes , to administer this act . Notwithstanding any other law , emergency rules adopted pursuant to this section are effective for 6 months after adoption and may be renewed during the pendency of procedures to adopt permanent rules addressing the subject of the emergency rules . This section expires January 1 , 2022 . Section 3 . This act shall take effect on the effective Page 2 of 3 CODING : Words stricken are deletions ; words underlined are additions . hb0879-00 FLORIDA H O U S E 0 F R E P R E S E N T A T I V E S 51 52 53 54 55 HB 879 2020 date of the amendment to the State Constitution proposed by HJR 877, or a similar joint resolution ha ving substantially the same specific intent and purpose , if such amendment is approved at the next general election or at an earlier special election specifically authorized by law for that purpose . Page 3 of 3 CODING : Words stricken are deletions ; words underlined are additions . hb0879-00 ITEM3A2 Florida Legislative Session 2020 - Proposed Bills SB 1074 1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17 18 19 20 21 22 23 24 25 26 27 28 29 Florida Senate -2020 SB 1074 By Senator Wright 14 -01267A -20 2020 1 074 A bill to be entitled An act relating to a surviv i ng spouse ad valorem tax reduction ; amending s . 196 .082 , F .S .; authorizing the surviving spouses of certain permanently disabled veterans to carry over a certain discount on ad va l orem taxes on homestead property under specified conditions ; authorizing the discount to be transferred to another permanent residence under specified conditions ; providing a procedure by which an applicant may file an application after a specified date and request the discount ; authorizing the Department of Revenue to adopt emergency rules ; providing a contingent effective date . Be It Enacted by the Legislature of the State of Florida : Section 1 . Subsections (3) through (6) of section 196 .082 , Florida Statutes , are redesignated as subsections (4) through (7), respectively , and a new subsection (3) is added to that section , to read : 196 .082 Discounts for disabled veterans ; surviving spouse carryover .- (3) If the partially or totally and permanently disab l ed veteran predeceases his or her spouse and if , upon the death of the veteran , the spouse holds the legal or beneficial title to the homestead and permanently resides thereon as specified ins . 196 .031 , the discount from ad valorem tax that the veteran received carries over to the benefit of the v eteran's spouse until such time as he or she remarries or sells or otherwise Page 1 of 2 CODING: Words st ri cke n are deletions ; words underlined are addit i ons . 30 31 32 33 34 35 36 37 38 39 40 41 42 43 44 45 46 47 48 49 50 51 52 53 54 55 Florida Senate -2020 SB 1074 14-01267A-20 20201074 disposes of the property . If the spouse sells or otherwise disposes of the property , a discount not to exceed the dollar amount granted from the most recent ad valorem tax roll may be transferred t o his or her new residence , as long as it is used as his or her primary residence and he or she does not remarry . An applicant who is qualified to receive a discount under this section and who fails to file an application by March 1 may file an application for the discount and may file a petition pursuant to s . 194 .011(3) with the value adjustment board requesting that the discount be granted . Such application and petition shall be subject to the same procedures as for exemptions set forth ins . 196.011(8). Section 2 . The Department of Revenue may , and al l conditions are deemed met to , adopt emergency rules pursuant to s . 120 .54(4), Florida Statutes , to administer this act. Notwithstanding any other law , emergency rules adopted pursuant to this section are effective for 6 months after adoption and may be renewed during the pendency of procedures to adopt permanent rules addressing the subject of the emergency rules . This section expires January 1 , 2022 . Section 3 . This act shall take effect on the effective date of the amendment to the State Constitution proposed by SJR or a similar joint resolution having substantially the same specific intent and purpose , if such amendment is approved at the next general election or at an earlier special election specifically authorized by law for that purpose . Page 2 of 2 CODING: Words str i cken are deletions ; words underli n ed are additions . ITEM 3A2 Florida Legislative Session 2020 - Proposed Bills HJR 877 FLORIDA H O U S E 0 F R E P R E S E N T A T I V E S HJR 877 2020 1 House Joint Resolution 2 A joint resolution proposing an amendment to Section 6 3 of Article VII and the creation of a new section in 4 Article XII of the State Constitution to provide for 5 the carryover of the homestead property tax discount 6 for certain veterans with permanent combat -related 7 disabilities to a veteran 's surviving spouse if 8 certain criteria are met , to authorize the transfer of 9 the discount to a sur viv ing spouse 's new homestead 10 property if certain criteria are met , and to provide 11 an effective date . 1 2 13 Be It Resolved by the Legislature of the State of Florida : 14 15 16 17 18 1 9 20 21 22 23 24 25 That the following amendment to Section 6 of Article V II and the creation of a new section in Article XII of the State Constitution are agreed to and shall be submitted to the electors of this state for approval or rejection at the next general election or at an earlier special election specifically authorized by law for that purpose : ARTICLE VII FINANCE AND TAXATION SECTION 6 . Homestead exemptions .- (a) Every person who has the legal or equitable title to real estate and maintains thereon the permanent residence of the Page 1 of 7 CODING : Words stricken are deletions ; words underlined are additions . hjr0877-00 F L O R D A H O U S E 0 F R E P R E S E N T A T V E S 26 27 28 29 30 31 32 33 34 35 36 37 38 39 40 41 42 43 44 45 46 47 48 49 50 HJR 877 2020 owner , or another legally or naturally dependent upon the owner , s hall be exempt from taxation thereon , except assessments for special benefits , up to the assessed valuation of twenty-five thousand dollars and , for all levies other than school district levies , on the assessed valuation greater than fifty tho usan d dollars and up to seventy-five thousand dollars , upon establishment of right thereto in the manner prescribed by law . The real estate may be held by legal or equitable title , by the entireties , jointly , in common , as a condominium , or indirectly by stock ownership or membership representing the owner 's or member 's proprietary interest in a corporation owning a fee or a leasehold initially in excess of ninety -eight years . The exemption shall not apply with respect to any assessment roll until such roll is first determined to be in compliance with the provisions of section 4 by a state agency designated by general law . This exemption is repealed on the effective date of any amendment to this Article which provides for the assessment of homestead property at less than just value . (b) Not more than one exemption shall be allowed any individual or family unit or with respect to any residential unit . No exemption shall exceed the value of the real estate assessable to the owner or , in case of ownership through stock or membership in a corporation , the value of the proportion which the interest in the corporation bears to the assessed value of the property. Page 2 of 7 CODING : Words stricken are deletions ; words underlined are add itions . hjr0877-00 FLORIDA H O U S E 0 F R E P R E S E N T A T I V E S 51 52 53 54 55 56 57 58 59 60 61 62 63 64 65 66 67 68 69 70 71 72 73 74 75 HJR 877 2020 (c) By general law and subject to conditions specified therein , the Legislature may provide to renters , who are permanent residents , ad valorem tax relief on all ad valorem tax levies . Such ad valorem tax relief shall be in the form and amount established by general law . (d) The legislature may , by general law , allow counties or municipalities , for the purpose of their respective tax levies and subject to the provisions of general law , to grant either or both of the following additional homestead tax exemptions : (1) An exemption not exceeding fifty thousand dollars to a person who has the legal or equitable title to real estate and maintains thereon the permanent residence of the owner , who has attained age sixty-five , and whose household income , as defined by general law , does not exceed twenty thousand dollars ; or (2) An exemption equal to the assessed value of the property to a person who has the legal or equitable title to real estate with a just value less than two hundred and fifty thousand dollars , as determined in the first tax year that the owner applies and is eligible for the exemption , and who has maintained thereon the permanent residence of the owner for not less than twenty -five years , who has attained age sixty -five , and whose household income does not exceed the income limitation prescribed in paragraph (1). The general law must allow counties and municipalities to grant Page 3 of 7 CODING : Words stricken are deletions ; words underlined are additions . hjr0877-00 FLORIDA H O U S E 0 F REPRESENTATIVES 76 77 78 79 80 81 82 83 84 85 86 87 88 89 90 91 92 93 94 95 96 97 98 99 100 HJR 877 2020 these additional exemptions , within the limits prescribed in this subsection , by ordinance adopted in the manner prescribed by general law , and must provide for the periodic adjustment of the income limitation prescribed in this subsection for changes in the cost of living . ( e) ( 1) Each veteran who is age 65 or older who is partially or totally permanently disabled shall receive a discount from the amount of the ad valorem tax ot herwise owed on homestead property the veteran owns and resides in if the disability was combat related and the veteran was honorably discharged upon separation from military service . The discount shall be in a percentage equal to the percentage of the veteran 's permanent , service -connected disability as determined by the United States Department of Veterans Affairs . To qualify for the discount granted by this paragraph subsection , an applicant must submit to the county property appraiser , by March 1 , an off i cial letter from the United States Department of Veterans Affairs stating the percentage of the veteran 's service -connected disability and such evidence that reasonably iden tifies the disability as combat related and a copy of the veteran 's h o n orable discharge . If the property appraiser denies the request for a discount, the appraiser must notify the applicant in writing of the reasons for the denial , and the veteran may reapply . The Legislature may , by general law , waive the annual application requirement in subsequent years . Page 4 of 7 CODING: Words stricken are deletions ; words underlined are additions . hjr0877-00 FLORIDA H O U S E 0 F REPRESENTATIVES 101 102 103 104 105 106 107 108 109 110 111 112 113 114 115 116 1 1 7 118 119 120 121 122 123 124 125 HJR 877 2020 (2) If a veteran who rece i ves the discount described in paragraph (1) predeceases his or he r spouse , and if , upon the death of the veteran , the surviving spouse holds the legal or beneficial title to the homestead property and permanently resides thereon , the discount carries over to the surviving spouse until he o r she remarries or sells or otherwise disposes of the h omestead propert y . If the surviving spouse sells or otherwise disposes of the property , a discount not to exceed t h e dollar amount granted from the most recent ad valorem tax roll may be transferred to the surviving spouse 's new homestead property , if used as his or her permanent residence and he or she has not remarried . (3) This subsection is self -executing and does n ot require implementing legislation . ( f) By general law and subject to condit ions and limitations specified therein , the Legislature may provide ad valorem tax relief equal to the total amount or a portion of the ad valorem tax otherwise owed on homestead property to : (1) The surviving spouse of a veteran who died from service -connected causes while on active duty as a member of the United States Armed Forces . (2) The surviving spouse of a first responder who died in the line of duty . (3) A first responder who is totally and permanently disabled as a result of an injury or injuries sustained in the Page 5 of 7 CODING: Words stricken are deletions ; words underlined are additions. hjr0877-00 FLORIDA H O U S E 0 F R E P R E S E N T A T I V E S 126 127 128 129 130 131 132 133 134 135 136 137 138 139 140 141 142 143 144 145 146 147 148 149 150 HJR 877 2020 l i ne of duty . Causal connection between a disability and service in the line of duty shall not be presumed but must be determined as provided by general law. For purposes of this paragraph , the term "disability " does not include a chronic condition or chronic disease , unless the injury sustained in the line of duty was the sole cause of the chronic condition or chronic disease . As used in this subsection and as further defined by general law , the term "first responder " means a law enforcement officer , a correctional officer , a firefighter , an emergency medical technician , or a paramedic , and the term "in the line of duty " means arising out of and in the actual performance of duty required by employment as a first responder . ARTICLE XII SCHEDULE Ad valorem tax discount for surviving spouses of certain permanently disabled veterans .-The amendment to Section 6 of Article VII , relating to the ad valorem tax discount for spouses of certain deceased veterans who had permanent , combat -related disabilities , and this section shall take effect January 1 , 2021. BE IT FURTHER RESOLVED that the following statement be placed on the ballot : CONSTITUTIONAL AMENDMENT Page 6 of 7 CODING : Words stricken are deletions ; words underlined are additions . hjr0877-00 FLORIDA H O U S E 0 F R E P R E S E N T A T I V E S HJR 877 2020 151 ARTICLE VII , SECTION 6 152 ARTICLE XII 153 AD VALOREM TAX DISCOUNT FOR SPOUSES OF CERTAIN DECEASED 154 VETERANS WHO HAD PERMANENT , COMBAT -RELATED DISABILITIES .- 155 Provides that the homestead property tax discount for certain 156 veterans with permanent combat -related disabilities carries over 157 to such veteran 's surviving spouse who holds legal or benef i cia l 158 title to , and who permanently resides on , the homestead 159 property , until he or she remarries or sells or otherwise 160 disposes of the property . The discount may be transferred to a 161 new homestead property of the surviving spouse under certain 162 conditions . The amendment takes effect January 1 , 2021 . Page 7 of 7 CODING : Words stricken are deletions ; words underlined are additions. hjr0877-00 ITEM3A2 Florida Legislative Session 2020 - Proposed Bills HB 881 FLOR I DA H O U S E 0 F REPRESENTATIVES HB 881 2020 1 A bill to be entitled 2 An act relating to a special election ; providing for a 3 specia l election to be held on August 18 , 2020 , 4 pursuant to Section 5 , Article XI of the State 5 Constitution , for the approval or rejection by the 6 electors of this state of amendments to the State 7 Constitution , proposed by joint resolution , relating 8 to an ad valorem tax discount for spouses of certain 9 deceased veterans who had permanent , combat-related 10 disabilities , the transfer of the ad valorem tax 11 discount to another permanent residence of the 12 surviving spouse under specified conditions , and an 13 effective date if such amendments are adopted ; 14 providing for publication of notice and election 15 procedures; providing a contingent effective date. 16 Be It Enacted by the Legislature of the State of Florida : 17 18 19 20 21 22 23 24 25 Sect i on 1 . Pursuant to Section 5, Article XI of the State Constitution, there shall be a special election on August 1 8 , 2020 , to be held concurrently with other statewide elections he l d on that date , if any , at which there shall be submitted to the electors of this state for approval or rejection the amendments to the State Constitution proposed in House Joint Reso l ution 877, 2020 Regular Session , or a similar join t Page 1 of 2 CODING : Words stricken are deletions ; words underlined are additions. hb0881 -00 FLORIDA H O U S E 0 F REPRESENTATIVES 26 27 28 29 30 31 32 33 34 35 36 37 HB 881 resolution having substantially the same specific intent and purpose. 2020 Section 2 . Publication of notice shall be in accordance with Section 5 , Article XI of the State Constitution . The spec i al election shall be held in the same manner in which other special elections are held. Section 3. This act shall take effect upon becoming a law , if enacted by a vote of at least three-fourths of the membership of each house of the Legislature and if House Joint Resolution 877 , 2020 Regular Session , or a similar joint resolution having substantially the same specific intent and purpose, is adopted by both houses of the Legislature. Page 2 of 2 CODING : Words stricken are delet ions ; wo rds underlined are add itions . hb0881-00 ITEM 3A2 Florida Legislative Session 2020 - Proposed Bills SB 1078 1 2 3 4 5 6 7 8 9 10 11 12 13 1 4 15 16 17 18 19 20 21 22 23 24 25 26 27 28 29 Florida Senate -2020 SB 1078 By Senator Wright 14-01264-20 20201078 A bill to be entitled An act relating to a special election; providing for a special election to be held on August 18, 2020, pursuant to Section 5, Article XI of the State Constitution, for the approval or rejection by the electors of this state of amendments to the State Constitution, proposed by joint resolution , relating to an ad valorem tax discount for spouses of certain deceased veterans who had permanent, combat-related disabilities, the transfer of the ad valorem tax discount to another permanent residence of the surviving spouse under specified conditions, and an effective date if such amendments are adopted; providing for publication of notice and election procedures; providing a contingent effective date. Be It Enacted by the Legislature of the State of Florida: Section 1 . Pursuant to Section 5, Article XI of the State Constitution, there shall be a specia l election on August 18, 2020, to be held concurrently with other statewide elections held on that date, if any, at which there shall be submitted to the electors of this state for approval or rejection the amendments to the State Constitution proposed in Senate Joint Resolution , 2020 Regu l ar Session, or a similar joint resolution having substantially the same specific intent and purpose. Section 2. Publication of notice shall be in accordance with Section 5, Article XI of the State Constitution. The Page 1 of 2 CODING: Words stricken are deletions; words underlined are additions. 30 31 32 33 34 35 36 37 Florida Senate -2020 SB 1078 14-01264-20 20201078 special election shall be held in the same manner in which other special elections are held . Section 3 . This act shall take effect upon becoming a law , if enacted by a vote of at least three-fourths of the membership of each house of the Legislature and if Senate Joint Reso lu tion , 2020 Regular Session , or a similar joint resolution having substantial l y the same specific intent and purpose, is adopted by both houses of the Legislature. Page 2 of 2 CODING: Words str i cke n are deletions ; words underlined a re addit i o n s . ITEM 3A2 Florida Legislative Session 2020 - Proposed Bills SJR 1076 1 2 3 4 5 6 7 8 9 10 1 1 1 2 13 1 4 15 16 17 1 8 1 9 20 21 22 23 24 25 26 27 28 29 Florida Senate -2020 SJR 1076 By Se n a t or Wr ig h t 1 4-01266A -20 20201076 Senate Jo in t Resoluti o n A joint resolutio n proposing a n amendment to Sectio n 6 of Artic l e VII and the creatio n of a new section in Ar t i cle XI I of the State Cons ti tution to p r ov i de f or t he ca rr yover of the homestead property tax d i scount fo r cer t ain veterans with permanent combat -rela t ed disabilities to a veteran 's survi v ing spouse if certain criteria are met , to auth o rize the transfer o f the discount to a surv iving spouse 's new homeste ad property if certain criteria are met , and to provide an effective date . Be It Resolved by the Legislature of the State of Flo r ida : T h at the following amendmen t to Section 6 of Art i c l e VI I and the creation o f a new se c tion in Article XII of t h e State Constitution are agreed to and shall be submitted to the e l ectors o f this state for appro v al or rejection at t he nex t genera l election or at an earlier special election s p ecif i cal l y authorized by law f o r that purpose : ARTICLE VII FINANCE AND TAXATION S ECTION 6 . Homestead exemptions .- (a) Every person who has the legal or equi table ti tl e to r eal estate and maintains thereon the permanen t residence o f t h e ow n er , o r another l egally or natura l ly depende n t upo n t h e owne r , shal l be exempt from taxation thereo n , except assessments f or s p eci al b e n e f its , up to t he assessed va l uat i on o f twen ty -fi ve th o u sa n d dol l ars and , for all levies other than sc h ool dis tri ct Pa g e 1 o f 6 CODING : Words stricken are dele t io n s ; wo r d s u nde rli ned are a dd i t i ons . 30 31 32 33 34 35 36 37 38 39 40 41 42 43 44 45 46 47 48 49 50 51 52 53 54 55 56 57 58 Florida Senate -2020 SJR 1076 14 -01266A-20 20201076 levies , on the assessed valuation greater than fifty thousand dollars and u p to seventy-five thousand dollars , upon establishment of right thereto in t h e manner prescribed by l aw. The rea l estate may be held by lega l or equitable tit l e , by the e n tireties , jointly , in common , as a condominium , or indirectly by stock ownership or membership representing th e owne r 's or membe r 's pro prietar y inte r est in a c o rp or a t i on owning a fee o r a leasehold initially in excess of ninety -eight years . The exemption shall not apply with respect to any assessment roll until such roll is first determined to be in compliance with the provisions of section 4 by a state agency designated by general law . This exemption is repealed on the effective date of a n y amendment to this Article which provides for the assessment of homestead property at less than just value . (b) Not more than one exemption shall be allowed a n y individual or family unit or with respect to any res i dentia l unit . No exemption shall exceed the value of the real estate assessable to the owner or , in case of ownership through stock or membership in a corporation , the value of the proportion wh ich the interest in the corporation bears to the assessed value of the property . (c) By general law and subject to conditions specif i ed therein , the Legislature may provide to renters , who are permanent residents , ad valorem tax relief on all ad valorem tax levies. Such ad valorem tax relief shall be in the form a n d amount established by general law . (d) The legislature may , by general law , allow count i es or munic i palities , for the purpose of their respective t ax levies a n d subject to the provisions of general law , to grant either or Page 2 of 6 CODING: Words stri cken are delet i ons ; words underlined are addit i ons . 59 60 61 62 63 64 65 66 67 68 69 70 71 72 73 74 75 76 77 78 79 80 81 82 83 84 85 86 87 Florida Senate -2020 SJR 1076 14 -01266A -20 20201076 both of the following additional homestead tax exemptions : (1) An exemption not exceeding fifty thousand dollars to a person who has the legal or equitab l e title to real estate and maintains thereon the permanent residence of the ow ner, who has attained age sixty-five , and whose h ousehold income , as defined by general law , does not exceed twenty thousand dollars ; or (2) An exemption equal to the assessed value of the property to a person who has the legal or equitable title to real estate with a just value less than two hundred and fifty thousand dollars , as determined in the first tax year that the owner applies and is eligible for the exemption , and who has maintained thereon the permanent residence of the ow ner for n ot less than twenty -five years , who has attained age sixty-five , and whose household income does not exceed the income lim it ation prescribed in paragraph (1). The general law must allow counties and municipalities to grant these additional exemptions , within the limits prescribed in this subsection , by ordinance adopted in the manner prescribed by general law , and must provide for the periodic adjustment of the income limitation prescribed in this subsection f or changes in the cost of living . (e)fil Each veteran who is age 65 or older who is partially or totally permanently disabled shall receive a discount from the amount of the ad valorem tax otherwise owed on homestead property the veteran owns and resides in if the disability was combat related and the veteran was honorably discharged upon separation from military service . The discount shall be in a percentage equal to the percentage of the veteran's p ermanent, Page 3 of 6 CODING: Words stricken are deletions ; words underlined are additions . 88 89 90 91 92 93 94 95 96 97 98 99 100 101 102 103 104 105 1 06 107 108 109 110 111 112 113 114 115 116 Florida Senate -2020 SJR 1076 14-01266A-20 20201076 service -connected disability as determined by the United States Department of Veterans Affairs . To qualify for the discount granted by this paragraph subsection, an applicant must s ubmit to the county property appraiser , by March 1 , an officia l l etter from the United States Department of Veterans Affairs stating the percentage of the veteran 's service-connected disabil i ty and such evidence that reasonably identifies the disability as combat related and a copy of the veteran 's honorable discharge. I f the property appraiser denies the request for a discount , the appraiser must notify the applicant in writing of the reasons for the denial, and the veteran may reapp l y . The Legislature may, by general law, waive the annual application requirement in subsequent years. (2) If a veteran who receives the discount described in paragraph (1) predeceases his or her spouse , and if, upo n the death of the veteran , the surviving spouse holds the legal or beneficial title to the homestead property and permanently resides thereon, the discount carries over to the surviving spouse until he or she remarries or sells or otherwise disposes of the homestead property. If the surviving spouse sells or otherwise disposes of the property, a discount not to exceed the dollar amount granted from the most recent ad valorem tax roll may be transferred to the surviv ing spouse's new homestead property, if used as his or her permanent residence a nd he or she has not remarried . ill This subsection is self -executing and does not require impl eme ntin g legislation. (f) By general law and subject to conditions and limi tations specified therein , the Legislature may provide ad Page 4 of 6 CODING: Words stricken are delet i o n s ; words underlined are additions . 1 17 1 18 11 9 1 20 121 122 1 23 124 125 1 26 127 1 28 1 29 130 131 1 32 1 33 1 34 135 1 36 137 1 38 1 39 1 40 1 4 1 14 2 143 1 44 1 45 Florida Senate -2020 SJR 1076 1 4-01266A -20 202 01 076 va l orem tax r elief equal t o the tota l amount or a po r tio n of t h e ad valorem tax otherwise owed on homestead property to : (1) The surviving spouse of a veteran who died from service -connected causes while on active duty as a membe r of t h e Uni ted States Armed Forces . (2) The surviving spouse of a first responder who die d in the line of duty . (3) A first responder who is totally and perma n ently d i sabled as a result of an injury or injuries s u sta i ned i n t he l ine of duty . Causal connection between a disability and se r v i ce in the line of d u ty sha ll not be presumed but must be de t e rm ined as prov i ded by general law . For purposes of this paragra ph , t h e term "disability " does not inc l ude a chronic condi t ion or chronic disease , unless the injury sustained in the l i n e o f du ty was the sole cause of the chronic condition or chron i c d i sease . As used in this subsection and as further defined by general law , the term "first resp o nder " means a law enforceme n t officer , a correctional officer , a firefighter , an emergency medica l tec h nic i a n, o r a paramedic , and the term "in t h e line of du t y " means arising out of and in the actual performance o f duty required by e mployment as a f i rst responder . ARTICLE XII SCHEDULE Ad v a lo r em tax discount for surviving s p ouses o f ce r t a i n permane n t l y di sab l ed veterans .-Th e a mendment to S e c ti o n 6 o f Artic l e VII , r e l ating to the ad valorem tax discount f or sp ouse s o f certa i n deceased vetera n s who had p ermanent , combat -r e lat e d d i sabil i t i es , and this section shall take e f fect Janua r y 1 , Pa g e 5 o f 6 CODING : Wor d s stri c ken are delet i o n s ; wor d s un de rlin ed are addi t i ons . 146 147 148 14 9 150 151 152 153 154 155 156 157 158 159 160 161 162 Florida Senate -2020 14-01266A-20 2021 . SJR 1076 20201076 BE IT FURTHER RESOLVED that the following statement be placed on the ballot : CONSTITUTIONAL AMENDMENT ARTICLE VII , SECTION 6 ARTICLE XII AD VALOREM TAX DISCOUNT FOR SPOUSES OF CERTAIN DECEAS ED VETERANS WHO HAD PERMANENT , COMBAT -RELATED DISABILITIES .- Provides that the homestead property tax discount for certain veterans with permanent combat -related disabilities carries over to such veteran's surviving spouse who holds legal or beneficial title to , and who permanently resides on , the homestead property , until he or she remarries or sells or otherwise disposes of the property . The discount may be transferred to a new homestead property of the surviving spouse under certain conditions . The amendment takes effect January 1, 2021 . Page 6 of 6 CODING: Words stricken are deletions ; words underlined are additions. ITEM 3A2 Florida Legislative Session 2020 - Proposed Bills SB 296 1 2 3 4 5 6 7 8 9 1 0 11 12 13 14 15 16 17 18 19 20 21 22 23 24 25 26 27 28 29 Florida Senate -2020 SB 296 By Senator Al britto n 26 -00180 -20 2020296 A bill to be entitled An act relating to property assessment administration ; amending s . 195 .022 , F .S .; requiring the Department o f Revenue to pay for aerial photographs and nonproperty ownership maps furnished to fiscally constrained counties; defining the t erm "fiscall y co nstrained count y n; provid i ng an effe c tive d a te. Be It Enacted by the Legislature of the State of Florida : Section 1 . Section 195 .022 , Florida Statutes , is ame nd ed to read : 195.022 Forms , aerial photographs , and nonproperty ownership maps to be prescribed by Department of Revenue .- ill The Department of Revenue shall prescribe all forms to be used by property appraisers , tax collectors , clerks of the circuit court , and value adjustment boards in administering and collecting ad valorem taxes . The department shall prescribe a form for each purpose . The county officer shall reproduce forms for distribution at the expense of his or her office . A county officer may use a form other than the form prescribed by t h e department upon obtaining written permission from the executive director of the department ; however , a county officer may not use a form if the substantive content of the form varies from the form prescribed by the department for the same or a sim il ar purpose . If the executive director finds good cause t o grant suc h permission he or she may do so . The county officer may continue to u se the approved form u ntil the law that specifies the form is amended or repealed or until the officer rece i ves Page 1 of 3 CODING: Words s t ri cken are deletions ; words underlined are additions . 30 31 32 33 34 35 36 37 38 39 40 41 42 43 44 45 46 47 48 49 50 51 52 53 54 55 56 57 58 Florida Senate -2020 SB 296 26 -00180 -20 2020296 written disapproval from the executive director . Otherwise , all s u ch officers and their employees s h all use the for ms , and follow the instructions applicable to the forms , which are p r escr ib ed by the department . (2) (a) Upon the request of any property appraiser or,---Hr any e v e n t , at l east once every 3 years , the department sha l l prescribe and furnish such aerial photographs and nonproperty ownership maps to the property appraisers as necessary to e n sure t h at all real property within the state is properly listed on the roll . (b) All aerial photographs and maps furnished to fiscally constra i ned counties or to counties with a population of 25 ,000 o r fewer must sh a ll be paid for by the department as provided by l aw . As used in this paragraph , the term "fiscal l y constra ined count y u means a county within a r u ral area of opport un i t y as designated by the Governor pursuant to s . 288 .0656 or each county for which the value of a mill will raise no more t h a n $5 million in revenue , based on the certified school taxable va l ue certified pursuant to s . 1011 .62(4) (a)l .a ., from the p rev i o u s July 1 . ~ For all other counties with a po pul a tion great e r than 2 5 ,000 , the department shall furnish such aer i al photogra ph s an d maps it e ms a t the pr o perty appraiser 's e x pense . The department may inc u r reasonable expenses for procuring aerial photograp h s and nonproperty ownership maps and may charge a fee to t h e respect i ve property appraiser equal to the cost inc u rred . J..s:!l_ T he department shall depos i t such fees into t h e Ce r t i f i cat i o n Program Trust Fund created pursua n t to s . 1 95 .002 . There s h all be a separate account in the trust f u nd f or t h e a id Page 2 o f 3 CODING: Words stricken are delet i ons ; words underl in ed are a d d it i o n s . 59 60 61 62 63 64 65 66 67 68 69 70 71 72 73 74 75 76 Florida Senate -2020 SB 296 26 -00180 -20 2020296 and assistance activity of providing aerial photographs and nonproperty ownership maps to property appraisers . The department shall use money in the fund to pay such expenses . (3) All forms and maps and instructions relating to their use must be substantially uniform throughout the state . An officer ma y employ supplemental forms and maps , at the expense of his or her office , which he or she deems expedient for the purpose of administering and collecting ad valorem taxes . The forms required in ss . 193 .461(3) (a) and 196 .011(1) for renewal purposes must require sufficient information for the property appraiser to evaluate the changes in use since the prior year . If the property appraiser determines , in the case of a taxpayer , that he or she has insufficient current information upon which to approve the exemption , or if the information on the renewal form is inadequate for him or her to evaluate the taxable status of the pr operty , he or she may require the resubmission of an original application . Section 2 . This act shall take effect July 1 , 2020 . Page 3 of 3 CODING: Words str i cken are deletions ; words underlined are additions . ITEM 3B VAB 2019 Compliance Checklist 02/10/2020 Item 3B EXECUTIVE SUMMARY Collier County 2019 Value Adjustment Board Compliance Checklist OBJECTIVE: The Value Adjustment Board to review the written checklist prepared by the V AB Legal Counsel for ver ification of process compliance for the current V AB Year (2019). CONSIDERATIONS: Pursuant to Florida Statute (F.S.) §194.011(5), Florida Administrative Code (F .A.C.) §12D-9.013 and F.A.C. §12D-9.014 Verification , Florida Department of Revenue (DOR) form, DR-488P needs to be completed in full. The information for verification needs to occur prior to , during or after the V AB Organizational Meeting each ye ar. The Checklist that has been prepared supports and supplements DR-488P. RECOMMENDATION: The Value Adjustment Board to review the written Checklist and include the submission of the Checklist into the 2019 V AB official record as documentation and verification of compliance by the Collier County Value Adjustment Board. Attachments: • Collier County 2019-20 V AB Verification ofVAB Compliance and Prehearing Checklist • DR-488P (Real Property)-Initial Certification of the Value Adjustment Board • DR-488P (Tangible Personal Property) -Initial Certification of the Value Adjustment Board Page 1 COLLIER COUNTY 2019-20 VAL UE ADJUSTMENT BOARD VERIFICATION OF V AB COMPLIANCE and PREHEARING CHECKLIST (to supplement Form DOR-488p) Information to be verified prior to, during or after the Organizational Meeting, and p ursuant to F.S.§194.011(5), F.A.C.§12D-9.013 and F.A.C.§1 2D-9.014 Verification: 9 19 19 7/31 Dube 8/12 Chadwe l 9110 Pell etier 9/26 Wats on V AB comprised of two (2) County Commissioners, one (1) School Board Member, one (1) Citizen Member ap pointed by the BOCC and one ( 1) Citizen Member appointed by the School Board -Or . Mt . A enda Item 3A & Verbatim Citizen Members met all criteria pursuant to F.S. § 194.015 and F.A.C. § 12D-9.004 - Or . Mt . A enda Item 3C, BoCC & School Board veri , Verbatim V AB Attorney meeting the requirements of F .S. § 194.015 has been ap poin ted or ratified - Or . Mt . A enda Item 6 & Verbatim No V AB members represent other governmental entities or tax payers in any administrative or judicial review of property taxes -Org. Mtg. Agenda Item s 3A and 3C, BoCC & School Board veri & Verbatim Citizen members are not members or employees of a taxing authority for the current V AB session-Or • Mt . A enda Item 3C, BoCC & School Board veri & Verbatim The organizational meeting, as well as any other board meetings , will be or were noticed in accordance with F.S . §286 .011 , and will be held in accordance with law -V erbatim for Org. Mt . A enda Item 2/Additional statement re: Affidavit of Publication The organizational meeting notice includes the date, time, location, purpose of the meeting, and information required by F.S. §286.0105 -Verbatim for Org. Mtg. Agenda Item 2/Additional statement re: Affidavit of Publication The DOR's uniform value adjustment board procedures, were made avai lable at the organizational meeting and copies were provided to special magistrates and board members - Or . Mt . A enda Item llG & V erbatim The DOR's uniform policies and procedures manual is available on the existing webs ite of the board clerk-Or . Mt . A enda Item H G & V erbatim The qualifications of special magistrates were verified -Org. Mtg. Agenda Items 7 & 8 reviewed b rocurem ent services ; Verbatim V AB Attorney has received the DOR training and has passed the corresponding exam -Org. Mt . A enda Item 10 All appoin ted special magistrates have received the DOR training and have completed the same and passed any corresponding exam , and special magi s trates with less than five years of required experience successfully completed the DOR 's training including any updated modules and an examination, and were certified -Org. Mtg . Age nd a It em 10 -VAB will re ucs t Certificates of Com lctioo 1-----+--..__----'----~-'---_.,__------=---------~ -~------; The seJect ion of special magistrates was based solely on proper experience and qual ifications and neither the property appraiser nor any petitioners influenced the selection of special magistrates. -Org. Mtg. A genda Item s 7 & 8 (revi ewed by procurement services); Verbatim The V AB is willing to consider any written complaint filed with respect to a special magistrate by any party or citizen [F.A.C. l2D-9.009(l)(f)] -Org. Mtg. Agenda Item s 11B and 13; Verbatim All procedures and forms of the board or special magistrate are in comp liance with F .S. § 194 and F.A.C. §12D-9 -Org. Mtg. Agenda Item s 11 and 13; Verbatim; VAB Attorney oversees throu bout V AB se ss ion Page 1 of 3 10/3/19 Notice(s) has/have been given to the chief executive officer of each municipality as provided ALL in F.S . §193 .116 The V AB is in compliance with F.S . §194 and F.A.C. 12D-9 -Org. Mtg. Agenda Item 13; Verbatim; VAB Attorne oversees throu bout VAB session The V AB held organizational meeting prior to the holding of value adjustment board hearings -Or . Mt . A enda, Or . Mt . A enda Item 12D , Affidavit of Publication & Verbatim The V AB introduced the members of the board and provided contact information -Org. Mtg. A enda Exhibit 3A & Verbatim The V AB introduced the board clerk and any designee of the board clerk and provided the oard clerk's contact information -Or . Mt . A enda Exhibit 3B & Verbatim The V AB appointed and/or ratified special magistrates -Org. Mtg. Agenda Items 7 & 8 ; Verbatim The VAB made F.A.C . 12D-9 available to the public, special magistrates and board members , containing the uniform rules of procedure for hearings before value adjustment boards and special magistrates -available at organizational meeting and on the website of the board clerk -Or . Mt . A enda Exhibit llG & Verbatim The V AB made F.A.C. 12D-l 0 available to the public, special magistrates and board members , containing the rules applicable to the requirements for hearings and decisions - available at organizational meeting and on the website of the board clerk-Org. Mtg. Agenda Exhibit llG & Verbatim T e VAB made the requirements of Florida's Government in the Sunshine I open government aws including information on where to obtain the current Government-In-The-Sunshine manual available to the public, special magistrates and board members -available at organizational meeting and on the website of the board clerk-Org. Mtg. Agenda Exhibit 11 Verbatim e V AB made F.A.C. l 2D-51.001 , l 2D-51.002 and l 2D-51.003 available to the public, special magistrates and board members -available at organizational meeting and on the website of the board clerk-Or . Mt . A enda Exhibit llG & Verbatim The VAB made the as ociated forms that have been adopted by the DOR available to the ublic , special magistrates and board members -available at organizational meeting and on the website of the board clerk -Or . Mt . A enda Exhibit 11 G & Verbatim e V AB made all local administrative procedures and forms of the board or special magistrates avai lable to the public , special magistrates and board members -available at organizational meeting and on the website of the board clerk-Org. Mtg. Agenda Exhibit 11B & Verbatim e V AB made F .S. Chapters 192-195 available to the public , special magistrates and board members as reference information containing the guidelines and statutes applicable to assessments and assessment administration -available at organizational meeting and on the websi te of the board clerk-Or . Mt . A enda Exhibit llG & Verbatim e V AB discussed, took testimony on and adopted or ratified with any required revision or amendment any local administrative procedures and forms of the board, as necessary -Org. Mt . A enda Exhibit 11B & Verbatim The V AB local procedures are ministerial in nature and are not inconsistent with governing statutes , case law, attorney general opinions or rules of the department -Org. Mtg. Agenda Item 13; Verbatim & V AB Attorne oversees throu bout V AB session 1--------+-------'-- T VAB discussed general information on Florida 's property tax system , respective roles within this system, taxpayer opportunities to participate in the system , and property taxpayer ri ts -this issue has a se arate a enda item, su lemented with additional local Page 2 of3 informational handouts ; this discussion will be reflected in the verbatim record and minutes - Or . Mt . A eoda Exhibits llA & ll G; Verbatim The VAB adopted/ratified, by resolution, any filing fee for peti tions for the current V AB session, in an amount not to exceed $15 .00 -Or . Mt . A enda Exhibit 11D & Ve rbatim The VAB announced the tentative schedule for the value adjustment board, taJdng into consideration the number of petitions filed , the possibility of the need to reschedule and the requirement that the board stay in session until all petitions have been heard -Org. Mtg. A enda Exhibit 12D & V erbatim I, Holly E. Cosby, Esq., Collier County Value Adjustment Board Attorney, hereby verify the following on July 29, 2019 and July 30, 2019: 1) the above information regarding pre-hearing, pre-organizational and organizational requirements were verified, reviewed and considered, where applicable, on July 29, 2019 and July 30, 2019. 2) the Organizational Meeting for the Collier County 2019-20 VAB Session was held on July 30, 2019 , and the above information regarding organizational meeting requirements was verified, reviewed and considered at said meeting, and 3) hearings for the Collier County 2019-20 V AB Session will commence on or after October 11 , 2019. I, HoIJy E. Cosby, Esq., Collier ounty Value Adjustment Board Attorney, hereby verify the following on July 29, 2019 and July 30, 2019: 1) There are two (2) items above, which could not be verified before or during the organizational meeting, which are: a. All appointed special magistrates have received the DOR training and have completed the same and passed any corresponding exam, and special magistrates with less than five years of required experience successfully completed the DO R 's training including any updated modules and an examination, and were certified, and b. Notice has been given to the chief executive officer of each municipality as provided in F.S. §193.116. 2) Item l(a) could not be verified because the current DOR training became available on July 24, 2019 and it is not reasonable to expect that all special magistrates complete said training in six (6) days from the date the same became available, 3) Item l(a) will be verified prior to special magistrates ho lding VAB hearings in Collier County, 4) Item 1 (b) could not be verified because no V AB hearings had actually been scheduled prior to the organizational meeting, for such notices to be required. 5) Once the above referenced , unverified items are able to be verified , I will provide the V AB with documentation and verification for the same. ~ Holly E. Cosby, Esq. -VAB Counsel I hereby certify that as of October 3, 2019, all remaining items within this compliance checklist were satisfied. Holly E. Cosby, Esq. Digitally signed by Holly E. Cosby, Esq . DN : cn=Holly E. Cosby, Esq ., o =Law Office of Holly E. Cosby, PA, email=holly@cosbylaw.com, c=US Date: 2020 .01 .13 15 :17:50 -05 '00' Page 3 of 3 FLORIDA INITIAL CERTIFICATION O F THE VALUE ADJUSTMENT BOARD Secti o n 193.122 , Flo ri da Stat utes DR-488P N . 12/09 Rule 12 0 -16 002 Flori da Administrative Code Tax Roll Year 20~ The Va lue Adjustment Board of Collier County has not completed its hearings and certifies on order of the Board of County commissioners according to sect ions 197 .323 and 193 .122(1 ), F.S., that the (Check one .) [gj Rea l Property D Tang ible Pe rsona l Property assessment ro ll for our county has been presented by the property appra iser to include all property and information required by the statutes of the State of Florida and the requirements and regulations of the Department of Revenue . On behalf of the entire board , I certify that we have ordered this certificat ion to be attached as part of the assessment roll. We will issue a Certification of the Value Adjustment Board (Form DR -488) under section 193 .122(1) and (3), F.S ., when the hearings are completed . The property appraiser will make al l extensions to show the tax attr ibutable to all taxable property under the law . 7/30/2019 Date FLORIDA INITIAL CERTIFICAT ION OF THE VALUE ADJUSTMENT BOARD Sectio n 193 .122 , Fl orida Statutes DR-48 8P N . 12/09 Rule 120-16 .002 Fl orida Admin istrative Code Tax Roll Year 20.ill The Value Adjustment Board of Coll ier County has not completed its hearings and certifies on order of the Board of County commissioners accord in g to sections 197 .323 and 193 .122(1), F.S., that the (C heck one .) D Rea l Property ~ Tangible Persona l Property assessment roll for our county has been presented by the property appraiser to include all property and information required by the statutes of the State of Florida and the requ irements and regulations of the Department of Revenue . On behalf of the entire board , I certify that we have ordered this certification to be attached as part of the assessment roll. We will issue a Certification of the Value Adjustment Board (Form DR-488) under section 193 .122(1) and (3), F.S ., when the hearings are completed . The property appraiser will make all extensions to show the tax attributable to all taxable property under the law. Signature , mentBoard ~ 6ol,j 7/30/2019 Date ITEM 3C Correspondence from V AB Participants 02/10/2020 Item 3C EXECUTIVE SUMMARY Correspondence received regarding the 2019 Value Adjustment Board OBJECTIVE: The Value Adjustment Board to review written or spoken comments received by the VAB Attorney or V AB Clerk 's Office during the course of the VAB session for the current year. CONSIDERATIONS: Per Florida Statute , Chapter 286.0114 , "Public meetings ; reasonable opportunity to be heard ; attorney fees.- ( 1) For purposes of this section , "board or commission" means a board or commission of any state agency or authority or of any agency or authority of a county , municipal corporation, or political subdivision. (2) Members of the public shall be given a reasonable opportunity to be heard on a proposition before a board or commission. The opportunity to be heard need not occur at the same meeting at which the board or commission takes official action on the proposition if the opportunity occurs at a meeting that is during the decision making process and is within reasonable proximity in time before the meeting at which the board or commission takes the official action. This section does not prohibit a board or commission from maintaining orderly conduct or proper decorum in a public meeting ... ". RECOMMENDATION: The Value Adjustment Board to review the written comments/emails received from the following indi v iduals: Bruce Hoffman , George Hermanson , and J. Christopher Woolsey , Esq. Attachments: • Emails from /to: Bruce Hoffman (Good Cause Late Petition #2 019-00712) • Emails from /to: George Hermanson (Good Cause Late Petition #2019-00710) • Emails from /to: J. Christopher Woolsey , Esq . (Good Cause Late Petition #2 019-00708) Page 1 ITEM 3C Correspondence from V AB Participants Bruce Hoffman Patricia L. Morgan From: Sent: To: Subject: aood AfteV'VI.OOV\ Bv-uce , Ann P. Jennejohn Monday, November 4, 2019 4 :27 PM 'bhoff48 '; va l ue adjustment boa rd Collier County Petition to the Value Adjustment Board We r-eceived youv-(late filed) VAB PetitioV\ iV\ the W\ail today. Please coV\Fiv-W\ what tax departW\eV\t you av-e v-efev-eV\CiV\g iV\ you v-lettev-of explaV\atioV\. Also , please iV\c/ude a SiW\ple stateW\eV\t as to why you av-e FiliV\g a 1.fil.e,, petitioV\ with the Value AdjustW\eV\t Boav-d ; the deadliV\e to File a petitioV\ was SepteW\bev-.:1-3 , 20.:1-q . Ann Jennejohn BMR Sen ior Deputy Clerk Clerk to the Value Adjustment Board Office : 239 -252 -8406 Fax : 239 -252-8408 (if applicable) Ann.Jennejohn@CollierClerk .com Office of the Clerk of the Circuit Court & Comptroller of Collier County 3299 Tamiami Trail, Suite #401 Naples , FL 34112 -5324 www.CollierClerk .com 1 Patricia L. Morgan From: Sent: To: Subject: Ann P. Jennejohn Tuesday, November 5, 2019 7:58 AM value adjustment board Late File Hoffman (Homestead ) Ann Jennejohn BMR Senior Deputy Clerk Clerk to the Value Adjustment Board Office: 239-252 -8406 Fax : 239 -252-8408 (if applicable) Ann.Jennejohn@CollierClerk.com Office of the Clerk of the Circuit Court & Comptroller of Collier County 3299 Tamiami Trail, Suite #401 Naples , FL 34112-5324 www .CollierClerk.com From: bhoff48 <bhoff48@att.net> Sent: Monday, November 4, 2019 6:03 PM To: Ann P. Jennejohn <Ann.Jennejohn@collierclerk.com> Subject: Re : FW: Collier County Petition to the Value Adjustment Board External Message : Please use caution when opening attachments , clicking links , or replying to this message. Ann, I did put the reason for the filing , never received the letter indic ating the change in my homestead exemption. I was told to file with the V AB. Please help with the tax department. I did not really realize there are more then one tax department. Sent from my Samsung Galaxy srnartphone. --------Original message -------- From: "Ann P. Jennejohn" <Ann.Jennejohn@collierclerk.com> Date: 11/4/19 4:29 PM (GMT-05 :00) To: "'bhoff48 @ att.net"' <bhoff48 @att.net> Cc: va lu e adjustment board <V ABCLERK@collierclerk.com> Subject: FW: Co lli er County Petition to the Value Adjustment Board From: Ann P . Jennejohn Sent: Monday , November 4 , 20 19 4:27 PM 1 To: 'bhoff48' <bhoff48 @ att.net>; value adjustment board <VABCLERK@ collierclerk.com> Subject: Collier County Petition to the Value Adjustme nt Board ~ood AfterV\OOV\ Brnce, We received your (late Filed) VAB PetitioVl IV\ the W\ail today. Please coVlfirW\ what tax departW\eV\t you are refereV\CIV\,9 IV\ your letter of explaV\atioV\. Also , please iVlclude a SiW\ple stateW\eV\t as to why you are filiVl_g a ~ petitioV\ with the Value AdjustW\eV\t Board ; the deadliVle to file a petitioVl was SepteW\ber ::1.3, 20::z.q _ Ann Jennejohn BMR Senior Deputy Clerk Clerk to the Value Adjustment Board Office: 239-252-8406 Fax: 239-252-8408 (if applicable) Ann.Jennejohn@ CollierClerk.com Office of the Clerk of the Circuit Court & Comptroller of Collier County 3299 Tamiami Trail , Suite #401 Naples, FL 34112-5324 2 Patricia L. Morgan From: Sent: To: Subject: Ann P. Jennejohn Tuesday , November 5, 2019 10 :10 AM value adjustment board FW: FW: Collier County Petition to the Value Adjustment Board Ann Jennejohn BMR Senior Deputy Clerk Clerk to the Value Adjustment Board Office : 239 -252 -8406 Fax : 239 -252 -8408 (if applicable) Ann.Jennejohn@CollierClerk .com Office of the Clerk of the Circuit Court & Comptroller of Collier County 3299 Tamiami Trail, Su ite #401 Naples , FL 34112 -5324 www.CollierClerk.com From: bhoff48 <bhoff48@att .net> Sent: Tuesday, November 5, 2019 10:09 AM To: Ann P. Jennejohn <Ann.Jennejohn@collierclerk .com> Subject: RE: FW: Collier County Petition to the Value Adjustment Board External Message : Please use caution when opening attachments, clicking links , or replying to this message. Ann , had to be tax department because I was calling about my property tax bill Sent from my Samsung Galaxy smartphone. --------Original message -------- From: "Ann P. Jennejohn" <Ann.Jennejohn @collierclerk.com > Date : 11 /5/19 10:01 AM (GMT-05:00) To: 'bhoff48' <bhoff48 @att.net> Subject: RE : FW: Collier County Petition to the Value Adjustment Board l;ood fvloV'V\tV\g Brnce, Co(/(ev-Co1mty t--.as a "Tax Collectov-'s Off(ce" 1 aV1.d a "Pv-operty Apprn(ser-'s OFftce" Do you r-eW\eW\ber-froW\ wh(ch oFftce you X From: bhoff48 <bhoff48@att.net > Ann Jennejohn BMR Senior Deputy Clerk Clerk to the Value Adjustment Board Office : 239 -252 -8406 Fax: 239 -252 -8408 (if applicable) Ann .Jennejohn@CollierClerk .com Office of the Clerk of the Circuit Court & Comptroller of Collier County 3299 Tamiami Trail, Suite #401 Naples, FL 34112 -5324 www .CollierClerk .com Sent: Monday, November 4, 2019 6 :03 PM To: Ann P. Jennejohn <Ann.Jennejohn@co ll ierclerk.com > Subject: Re : FW : Collier County Petition to the Value Adjustment Board External Message : Please use caution when opening attachments , clicking links , or replying to this message. 2 Patricia L. Morgan From: Sent: To: Subject: Ann P. Jennejohn Tuesday, November 5, 2019 10 :12 AM 'bhoff48'; value adjustment board RE : FW: Collier County Petition to the Value Adjustment Board T"'o.V\k you t"'o.t will eV\o.b/e us to pv-ovide O.V\!j o.dditioV\o./ iV\For-VV1.o.tioV\ Lego.I CouV\se/ VV1.o.y o.sk For-. From: bhoff48 <bhoff48@att.net> Ann Jennejohn BMR Senio r Deputy Clerk Clerk to the Value Adjustment Board Office : 239 -252 -8406 Fax : 239 -252 -8408 (if applicable) Ann.Jennejohn@CollierClerk .com Office of the Clerk of the Ci r cuit Court & Comptroller of Collier County 3299 Tamiami Tra il, Su ite #401 Naples , FL 34112 -5324 www .CollierClerk.com Sent: Tuesday, November 5, 2019 10:09 AM To: Ann P. Jennejohn <Ann.Jennejohn@collierclerk .com> Subject: RE: FW: Collier County Petition to the Value Adjustment Board External Message : Please use caution when opening attachments , clicking links , or replying to this message. Ann , had to be tax department because I was calling about my property tax bill Sent from my Samsung Ga laxy s111a11phone. --------Original message -------- From: "Ann P. Jennejohn" <Ann.Jennejohn @collierclerk.com> Date: 11 /5/19 10:01 AM (GMT-05:00) To: 'bhoff48' <bhoff48 @ att.net> Subject: RE: FW : Collier County Petition to the Value Adjustment Board ~ood fv1or-V\iV\g Brnce , 1 Patricia L. Morgan From: Sent: To: Subject: Attachments: vabclerk <vabclerk@collierclerk.com > Thursday, November 7, 2019 3:02 PM BHOFF48 @ATT .NET Collier County VAB Petition Status Update -Good Cause (Petition #2019-00712) 1414_2019-00712_Good_Cause _Worksheet.pdf Please see attached PDF -Good Cause 1 FLORIDA To BRUCE HOFFMAN VALUE ADJUSTMENT BOARD CLERK'S NOTICE Collier County From Crystal K. Kinzel, Clerk DR-485WCN R. 01/17 Rule 12D-16.002 F.A.C. Effective 01/17 8603 GENOVA CT Clerk , Value Adjustment Board Address Value Adjustment Board NAPLES, FL 34114 3299 Tamiami Trail E, Ste .401 Naples , FL 34112 Petition# 2019-00712 Phone 239-252-7240 Representative # Email vabclerk@collierclerk.com This notice will inform the parties of the following action taken on the petition . D You have 10 days to complete the petition and return it to the value adjustment board. (Rule 12D-9.015(9), F.A.C.) D The petition will not be set for hearing because it was not completed and filed as specified in the previous clerk's notice . (Rule 12D-9.015(9), F.A.C .) D The board found good cause for your failure to file your petition on time . The clerk will schedule a hearing by separate notice (Rule 12D-9.015(11 ), F.A.C .) [i] The board did not find good cause for your failure to file your petition on time. Your petition will not be scheduled for hearing . (Rule 12D-9 .015(11 ), F.A.C .) D Your petition was returned . There was no filing fee included with the petition . D We received duplicate petitions for this property . The VAB is trying to resolve this issue . Please contact the clerk when you receive this notice . D The property appraiser has produced a revised assessment after remand (attached). If you do not agree with the revised assessment , you have the right to present additional evidence at a continuation hearing . You must notify the VAB clerk and request a continuation hearing within 25 days of the date of this notice . (Rule 12D-9.029, F.A.C .) D The board found good cause to reschedule your hearing . Your new hearing date will be sent to you . □The board did not find good cause to reschedule your hearing . Your hearing will be held on at D Other, specify Certificate of Service I certify a true copy was served by US mail or the method I!) petitioner BRUCE HOFFMAN requested on the petitioner's form on: D other □ A copy was provided to the property appraiser. Crystal K. Kinzel, Clerk 11/05/2019 Signature , deputy clerk Date 2019-00712 Page 1 of 2 Good Cause Late File Review Form -Collier 2019-712.pdf Collier County V AB -Late File/Good Cause Review -2019 Petition Number 2019-00712 Filing Date 11/5 /19 Review Date 11/5 /19 Accept/Reject Reject Explanation This petition was dated 10/30/19 , postmarked 10/30/19 and received by the V AB on l 1/5/ l 9. The deadline for filing petitions in Collier County was 9/ 13/19 , therefore this petition is untimely filed and petitioner must submit a good cause statement in order for this petition to be cons idered for acceptance . Petitioner submitted a good cause statement , and further clarification also exists in the petition file , with regards to this late filed petition . Petitioner alleges that petitioner never received a denial letter from the PAO regarding the loss of petitioner 's homestead status , and that petitioner contacted the "tax department" (still not clear on which entity petitioner contacted) with regards to petitioner's tax bill. Petitioner contends that "earlier this year" petitioner filled out a fonn with updated address information, and petitioner alleges that he provided this form to the "tax department". There are no copies of the form included with this filing , and there is no proof that the PAO or the Tax Collector mailed documentation to the incorrect address . The VAB must rely on F.A .C. 12D-9.015(14)(a) for qualifiers for good cause determinations for late filed petitions. Petitioner has failed to show good cause for the untimely filing of this petition pursuant to F.A.C. 12D-9.015(14)(a), and as such, this petition must be rejected. 2019-00712 Page 2 of 2 Patricia L. Morgan From: Sent: To: bhoff48 < bhoff48@att.net> Thursday, November 7, 2019 4:47 PM value adjustment board Subject: Re: Collier County VAB Petition Status Update -Good Cause (Petition #2019-00712) External Message : Please use caution when opening attachments, clicking links , or replying to this message. This is typical , bull shit reasoning to punish a veteran that gave you my address yet you mailed to the old address and did NOT follow up when the letter was returned . Don't work too hard to do the right thing Sent from my Samsung Galaxy sma11phone. --------Original message -------- From: vabclerk <vabclerk@collierclerk.com> Date: 11/7 /19 3:02 PM (GMT-05:00) To : BHOFF48 @ATT.NET Subject: Collier County V AB Petition Status Update -Good Cause (Petition #2 019-00712) Please see attached PDF -Good Cause Please visit us on the web at www.collierclerk.com This electronic communication is confidential and may contain privileged information intended solely for the named addressee(s). It may not be used or disclosed except for the purpose for which it has been sent. If you are not the intended recipient , you must not copy , distribute or take any action induced by or in reliance on information contained in this message. Unless expressly stated , opinions in this message are those of the individual sender and not of the Office of the Clerk of the Circuit Court of Collier County. If you have received this communication in error, please notify the Clerk's Office by emailing helpdesk@collierclerk .co m , quoting the sender and delete the message and any attached documents. The Collier County Clerk's Office accepts no liability or responsibility for any onward transmission or use of emails and attachments having left the CollierClerk.com domain . Under Florida Law, e-mail addresses are public records . If you do not want your e-mail address released in response to a public records request , do not send electronic mail to this entity. Instead , contact this office by telephone or in writing. 1 ITEM 3C Correspondence from V AB Participants George Hermanson Patricia L. Morgan From: Sent: To: Cc: Subject: Attachments: Mr. He r manson , Patricia L. Morgan Friday, November 1, 2019 3:41 PM 'George Hermanson' value adjustment board RE : Collier County Value Adjustment Board (VAB) DR-486 Petition to Value Adjustment Board -Request for Hearing .pdf; Hermanson -810 Button bush Lane , Naples, FL 34108 .pdf In reviewing what you placed onto your petition yesterday, you have the parcel ID number for the property located at 613 Bridgeway Lane, not Buttonbush . We can get that updated with a new form . Attached is a new petit ion form to file . Just complete and ema i l it back to us or drop it by . (I am also attaching the information from the PAO website so that you can update it with the correct parcel ID number.) You also state that you want an appeal on the assessment value of the property located on Button bush, correct? On this new form you will need to mark the correct petition type as : "Real Property Value". You are correct. The deadl ine was Friday , September 13, 2019 to file an appeal with the VAB . What you file now will have to be reviewed by the VAB Legal Counsel for "good cause " as to why you filed late . Once it has been determined for "good cause ", you will rece ive notification from our office from the VAB Legal Counsel either granting or denying your request to fi le late. If it is granted, you will then be scheduled for a hearing before a VAB Special Magistrate that can hear residential value appeals . Please send us the form to : vabclerk@collierclerk .com as soon as possible , so that we may get it over to Counsel. Thank you , Trish Morgan w/Clerk to the VAB From: George Hermanson <georgehermanson@outlook.com> Sent: Friday, November 1, 2019 2:47 PM To: Patricia L.Morgan<patricia.morgan@collierclerk.com> Subject: Re : Collier County Value Adjustment Board (VAB) External Message : Please use caution when opening attachments, clicking links, or replying to this message. I am filing a challenge to proposed assessment on 810 Buttonbush Lane. It is not yet our residence as we are building a new house on it, so we are not homesteading it . Our residence is 613 Bridgeway Lane which is homesteaded already . I am not challenging that so that is not part of my petition. My reason for a late petition is that we didn't receive our TRIM notice in the mail until last week which was past the normal deadline for petition filing . George Hermanson Sent from my iPhone 1 On Oct 31, 2019, at 12 :55 PM, Patricia L. Morgan <patricia .morgan@collierclerk .com > wrote: Good afternoon, I am currently verifying the petition that you submitted to our office today . I need a little clarification . On the petition, you have marked that this is for "Denial for Late Filing of Exemption or Classification". When I pull you information up in our system, it shows that you have Homestead for this year's taxes . Please advise if you are filing for late file homestead or for a value appeal. This petition will only be an appeal for the 2019 tax cycle . Also, I need more information on your TRIM notice to submit to Counsel. Have you been out of town and that is why you received your notice late? Please send further clarification . Thank you in advance for the requested information. Regards, Collier County VAB Clerk's Office Please visit us on the web at www.collierclerk.com This electronic communication is confidential and may contain privileged information intended solely for the named addressee(s). It may not be used or disclosed except for the purpose for which it has been sent. If you are not the intended recipient, you must not copy, distribute or take any action induced by or in reliance on information contained in this message . Unless expressly stated, opinions in this message are those of the individual sender and not of the Office of the Clerk of the Ci rcuit Court of Collier County . If you have received this communication in error, please notify the Clerk's Office by emailing helpdesk@collierc lerk .com quoting the sender and delete the message and any attached documents. The Collier County Clerk's Office accepts no liability or responsibility for any onward transmission or use of emails and attachments having left the CollierClerk.com domain . Under Florida Law, e-mail addresses are public records . If you do not want your e-mail address released in response to a public records request, do not send electronic mail to this entity . Instead , contact this office by telephone or in writing . 2 Ii FLORIDA PETITION TO THE VALUE ADJUSTMENT BOARD REQUEST FOR HEARING Section 194.011, Florida Statutes DR-486 R. 04/18 Rule 12D-16.002 F.A.C . Eff. 04/18 You have the right to an informal conference with the property appraiser. This conference is not required and does not change your filing due date. You can present facts that support your claim and the property appraiser can present facts that support the correctness of the assessment. To request a conference, contact your county property appraiser. For portability of homestead assessment difference , use Form DR-486PORT. For deferral or penalties, use DR-486DP. Petition# PART 1. Tax a er Information Taxpayer name Mailing address for notices Phone Representative Parcel ID and physical address or TPP account # Email The standard way to receive information is by US mail. If possible , I prefer to receive information by D email D fax. I am filing this petition after the petition deadline . I have attached a statement of the reasons I filed late and any documents that su ort m statement. D I will not attend the hearing but would like my evidence considered. (In this instance only, you must submit duplicate copies of your evidence to the value adjustment board derk. Florida law allows the property appraiser to cross examine or object to your evidence. The VAB or special magistrate ruling will occur under the same statutory guidelines as if you were present.) Type of Property D Res. 1-4 units D Industrial and mi~laneous D High-water recharge D Historic, canmercial CY nonprofit D Commercial D Res. 5+ units D Agricultural or dassified use D Vacant lets and acreage D Business machinery, equii:rnent PART 2 . Reason for Petition D Real property value D Denial of classification D ParenUgrandparent reduction D Property was not substantially complete on January 1 D Tangible personal property value (You must have timely filed a return required by s .193.052. (s.194.034, F .S .)) D Denial of exemption Select or enter type: □ Denial for late filing of exemption or classification (Include a date-stamped copy of application.) D Qualifying improvement (s. 193.1555(5), F.S.) or change of OM1ershiporcontrd (s. 193.155(3), 193.1554(5), or 193.1555(5), F.S.) D Check here if this is a joint petition . Attach a list of parcels or accounts with the property appraiser's determination that they are substantially similar. (s . 194.011 (3)(e), (f), and (g), F.S.) D Enter the time (in minutes) you think you need to present your case. Most hearings take 15 minutes. The VAB is not bound by the requested time . For single joint petitions for multiple parcels or accounts , provide the time needed for the entire group . D My witnesses or I will not be available to attend on specific dates. I have attached a list of dates. You have the right to exchange evidence with the property appraiser. To initiate the exchange, you must submit your evidence directly to the property appraiser at least 15 days before the hearing and make a written request for the property appraiser's evidence. At the hearing, you have the right to have witnesses sworn . You have the right, regardless of whether you initiate the evidence exchange, to receive from the property appraiser a copy of your property record card containing information relevant to the computation of your current assessment, with confidential information redacted . When the property appraiser receives the petition, he or she will either send the property record card to ou or noti ou how to obtain it online . Your petition will not be complete until you pay the filing fee. When the VAB has reviewed and accepted it, they will assign a number, send you a confirmation, and give a copy to the property appraiser. Unless the person filing the petition is completing part 4, the taxpayer must sign the petition in part 3 . Alternatively, the taxpayer's written authorization or power of attorney must accompany the petition at the time of filing with the signature of the person filing the petition in part 5 (s. 194.011 (3), F.S.). Please complete one of the signatures below. DR-486 R. 04/18 Page 2 PART 3. Taxpayer Signature Complete part 3 if you are representing yourself or if you are authorizing a representative listed in part 5 to represent you without attaching a completed power of attorney or authorization for representation to this form. Written authorization from the taxpayer is required for access to confidential information from the property appraiser or tax collector. D I authorize the person I appoint in part 5 to have access to any confidential information related to this petition. Under penalties of perjury , I declare that I am the owner of the property described in this petition and that I have read this petition and the facts stated in it are true . Signature, taxpayer Print name Date PART 4. Employee, Attorney, or Licensed Professional Signature Complete part 4 if you are the taxpayer's or an affiliated entity's employee or you are one of the following licensed representatives. I am {check any box that applies): D An employee of (taxpayer or an affiliated entity). D A Florida Bar licensed attorney (Florida Bar number ). DA Florida real estate appraiser licensed under Chapter 475, Florida Statutes (license number ). D A Florida real estate broker licensed under Chapter 475, Florida Statutes (license number ). D A Florida certified public accountant licensed under Chapter 473, Florida Statutes (license number ). I understand that written authorization from the taxpayer is required for access to confidential information from the property appraiser or tax collector. Under penalties of perjury , I certify that I have authorization to file this petition on the taxpayer's behalf, and I declare that I am the owner's authorized representative for purposes of filing this petition and of becoming an agent for service of process under s. 194.011 (3)(h), Florida Statutes, and that I have read this petition and the facts stated in it are true. Signature, representative Print name Date PARTS. Unlicensed Representative Signature Complete part 5 if you are an authorized representative not listed in part 4 above. D I am a compensated representative not acting as one of the licensed representatives or employees listed in part 4 above AND (check one) D Attached is a power of attorney that conforms to the requirements of Part II of Chapter 709, F.S., executed with the taxpayer's authorized signature ORD the taxpayer's authorized signature is in part 3 of this form. D I am an uncompensated representative filing this petition AND (check one) D the taxpayer's authorization is attached ORD the taxpayer's authorized signature is in part 3 of this form. I understand that written authorization from the taxpayer is required for access to confidential information from the property appraiser or tax collector . Under penalties of perjury, I declare that I am the owner's authorized representative for purposes of filing this petition and of becoming an agent for service of process under s. 194.011 (3)(h), Florida Statutes, and that I have read this petition and the facts stated in it are true. Signature, representative Print name Date INFORMATION FOR THE TAXPAYER DR-486 Keep this information for your files. Do not return this page to the VAB clerk. R. 04/18 Page3 Informal Conference with Property Appraiser You have the right to an informal conference with the property appraiser. This conference is not required and does not change your fil i ng due date . You can present facts that support your claim and the property appraiser can present facts that support the assessment. To request a conference, contact your county property appraiser. PART 1. Taxpayer Information If you will not attend the hearing but would like your evidence considered, you must submit two copies of your evidence to the VAB clerk before the hearing . The property appraiser may respond or object to your evidence. The ruling will occur under the same statutory guidelines as if you were present. The information in this section will be used by the VAB clerk to contact you regarding this petition . PART 2. Petition Information and Hearing Provide the time you think you will need on page 1. The VAB is not bound by the requested time . Exchange of Evidence Rule 12D-9.020(1 )(a)-(c), F.A .C.: ( 1 )(a) 1 . At least 15 days before a petition hearing , the petitioner shall provide to the property appraiser a list of evidence to be presented at the hearing, a summary of evidence to be presented by witnesses, and copies of all documentation to be presented at the hearing. 2 . To calculate the fifteen (15) days, the petitioner shall use calendar days and shall not include the day of the hearing in the calculation, and shall count backwards from the day of the hearing . The last day of the period shall be included unless it is a Saturday, Sunday, or legal holiday, in which event the period shall run until the end of the next previous day that is neither a Saturday, Sunday, or legal holiday . (b) A petitioner's noncompliance with paragraph (1 )(a) does not affect the petitioner's right to receive a copy of the current property record card from the property appraiser as described in Section 194.032(2)(a), F.S. (c) A petitioner's noncompliance with paragraph (1 )(a) does not authorize a value adjustment board or special magistrate to exclude the petitioner's evidence. However, under Section 194 .034(1 )(h), F.S., if the property appraiser asks in writing for specific evidence before the hearing in connection with a filed petition, and the petitioner has this evidence and knowingly refuses to provide it to the property appraiser a reasonable time before the hearing , the evidence cannot be presented by the petitioner or accepted for consideration by the board or special magistrate. Reasonableness shall be determined by whether the material can be reviewed , investigated, and responded to or rebutted in the time frame remaining before the hearing . These requirements are more specifically described in subsection (8) of this rule and in paragraphs 12D-9.025(4)(a) and (f), F.A.C . If you provide this evidence and make a written request for the property appraiser's evidence, the property appraiser must give you his or her evidence at least seven days before the hearing. At the hearing, you have the right to have witnesses sworn . ADDITIONAL INFORMATION Required Partial Payment of Taxes (Section 194.014, F.S.) You are required to make a partial payment of taxes if you have a VAB petition pending on or after the payment delinquency date (normally April 1, following the assessment year under review). If the required part ial payment is not made before the delinquency date , the VAB will deny your petition . The last day to make a partial payment before the delinquency date is generally March 31 . Review your tax bill or contact your tax collector to determine your delinquency date. You should be aware that even if a special magistrate's recommended decision has been issued, a partial payment is still required before the delinquency date . A special magistrate's recommended decision is not a final decision of the VAB . A partial payment is not required only if the VAB makes a final decision on your petition before April 1. The payment amount depends on the type of petition filed on the property. The partial payment requirements are summarized below. Value Appeals: For petitions on the value of property and portability, the payment must include: * All of the non-ad valorem assessments, and * A partial payment of at least 75 percent of the ad valorem taxes, * Less applicable discounts under s . 197 .162, F.S. Other Assessment Appeals: For petitions on the denial of a classification or exemption, or based on an argument that the property was not substantially complete on January 1, the payment must include: • All of the non-ad valorem assessments, and • The amount of the ad valorem taxes the taxpayer admits in good faith to owe, • Less applicable discounts under s. 197 .162, F.S. Collier County Property App ra iser Property Summary Parcel No 662828-40006 Name / Addl'ftS HERMANSON, GEORGE H PATRICIA S HERMANSON 613 BRIDGEWAY LANE City NAPLES Map No 4A09 Strip No. S41300 B 64A09 Date 04/29/19 02/12/03 05/01/87 06/01/81 Legal PELICAN BAY UNIT 1 Bll< B SITE 6 lagl.Atli. • 79 Sub/Condo S41300 • PELICAN BAY UNIT 1 ~• 1 • SINGLE FAMILY RESIDENTIAL Lat est Sales History (Not .U Sal" .,. listed du. to Conf\denttality) Book-Page S624-2S68 .l21l:.6.il 1267 -212◄ !!2LI.66.6 Amount Site. Ad~res• 810 BUTTONBUSH LN .,DtSda,mtr $1 ,350,000 $705,000 $0 S 90 ,000 Section 9 Land Value (,) Improved Value ( •) Market Value (-) 10%Cap (.) Asffssed value State FL Township 49 (•I School Taxabl , Value (-) lax.able Value Site City NAPLES Range 25 Zlp 34108 Sit• Zone • Acres 'f.stjmatcd 0 .4 34108 School 5.083 Mi!J19ulilttt.• •caJ,uJations Oth•r Total 10.9758 2019 Certif ied Ta x Roll (Subjoct to Chtnge) 5.8928 $1 ,425,600 $273,898 $1 ,699,498 $445,690 S 1,253 ,808 $1 ,699,498 $ 1,253,808 If •II V1h..ff 1hown above N1ual O this f,Mlr~ wn creat.d 1ft.r the flnal Tax RGH Patricia L. Morgan From: Sent: To: Subject: Attachments: vabclerk <vabclerk@collierclerk.com > Tuesday, November 5, 2019 11 :37 AM GEORGEHERMANSON@OUTLOOK.COM Collier County VAB Petition Status Update -Good Cause (Petition #2019-00710) 1412_2019-0071 O _ Good_ Cause_ Worksheet.pdf Please see attached PDF -Good Cause 1 FLORIDA VALUE ADJUSTMENT BOARD CLERK'S NOTICE Collier County To HERMANSON , GEORGE H , PATRICIA S HERMANSON From Crystal K. Kinzel, Clerk DR-485WCN R.01/17 Rule 12D-16 .002 F.A.C. Effective O 1 /17 613 BRIDGEWAY LANE Clerk , Value Adjustment Board Address Value Adjustment Board NAPLES, FL 34108 3299 Tamiami Trail E, Ste.401 Napl es , FL 34112 Petition# 2019-00710 Phone 239-252-7240 Representative # Email vabclerk@collierclerk.com This notice will inform the parties of the following action taken on the petition. D You have 10 days to complete the petition and return it to the value adjustment board . (Rule 12D-9.015(9), F.A.C.) D The petition will not be set for hearing because it was not completed and filed as specified in the previous clerk's notice . (Rule 12D-9.015(9), F.A.C .) D The board found good cause for your failure to file your petition on time . The clerk will schedule a hearing by separate notice (Rule 12D-9 .015(11), F.A.C .) [ii The board did not find good cause for your failure to file your petition on time . Your petition will not be scheduled for hearing. (Rule 12D-9.015(11), F.A.C .) D Your petition was returned. There was no filing fee included with the petition . D We received duplicate petitions for this property . The VAB is trying to resolve this issue . Please contact the clerk when you receive this notice . D The property appraiser has produced a revised assessment after remand (attached). If you do not agree with the revised assessment, you have the right to present additional evidence at a continuation hearing . You must notify the VAB clerk and request a continuation hearing within 25 days of the date of this notice. (Rule 12D-9.029, F.A.C .) D The board found good cause to reschedule your hearing. Your new hearing date will be sent to you. □The board did not find good cause to reschedule your hearing . Your hearing will be held on at D Other, specify Certificate of Service I certify a true copy was served by US mail or the method [!) petitioner HERMANSON , GEORGE H , PATRICIA s HERMANSON requested on the petitioner's form on : D other □ A copy was provided to the property appraiser. Crystal K. Kinzel, Clerk 11/04/2019 Signature , deputy clerk Date 2019-00710 Pagel of 2 Good Cause Late File Review Form -Collier 2019-710.pdf Collier County V AB -Late File/Good Cause Review -2019 Petition Number 2019-00710 Filing Date 11/1/19 Review Date 11/4/19 Accept/Reject Reject Explanation This filing seems to encompass two separate petitions for two separate parcels , each are dated 10/31/19 and 11/1/19, with a Clerk receipt date of 11/ l/ 19. The deadline for filing petitions in Collier County was 9/ 13 / 19 , therefore this petition/these petitions is /are untimely filed and petitioner must submit a good cause statement in order for this petition/these petitions to be considered for acceptance. Petitioner submitted a good cause statement, advising that petitioner "did not receive TRIM notice until last week". There is further documentation in the petition record showing that one petition contains the incorrect parcel identification number, which resolves the two-petition issue. V AB Admin requested further infonnation from petitioner regarding the alleged late receipt of a TRIM notice , and petitioner failed to provide any further clarification on that issue. The V AB must rely on F.A.C . 12D-9.015(14)(a) for qualifiers for good cause detenninations for late filed petitions. A petitioner alleging only the late receipt of a TRIM notice cannot be considered good cause . Petitioner has failed to show good cause for the untimely filing of this petition pursuant to F.A.C. 12D-9.015(14)(a), and as such, this petition must be rejected. 2019-00710 Page 2 of 2 Patricia L. Morgan From: Sent: To: Cc: Subject: Good afternoon, Patricia L. Morgan on behalf of value adjustment board Wednesday, November 6, 2019 3:27 PM 'George Hermanson' value adjustment board RE : Collier County VAB Petition Status Update -Good Cause (Petition #2019 -00710) The Collier County Value Adjustment Board Legal Counsel has asked that we send you the following: Dear Mr. Hermanson, I am in receipt of the concerns that you have lodged with regards to your dissatisfaction with the outcome of the review performed on your late filed petition. Please understand that the review of your good cause explanation is final, however, as you stated that you participated in the Value Adjustment Board (VAB) process approximately twenty-five {25) years ago, please accept the following information as a further explanation of the VAB process, as it exists today. As the VAB Attorney, hired by the VAB as its own, private attorney, I have also been appointed by the Board as VAB Designee, to administratively review certain matters on behalf of the Board. This designation is in place for the efficient operation of the VAB, and is certainly permitted by the laws and rules which govern Florida Value Adjustment Boards. As such, your belief that you deserve an appearance in front of the Board with regards to the consideration of your late filed petition is incorrect. As VAB Designee, I am charged with reviewing all good cause matters, be it late filed petitions or requests for rescheduled hearings. I do so in an unbiased manner, applying all VAB laws and rules uniformly and equally to all circumstances . I must apply the laws and rules which govern Florida Value Adjustment Boards without deviation. Your late filed matter does not qualify for good cause as defined by Florida Administrative Code Section 120-9. There is no belief that your petition is frivolous, but the merits of your matter can only be considered by the VAB if filed within the statutory filing period, or if filed late with good cause. With regards to your specific circumstances, the property appraiser mails all TRIM notices out on or around the same day, as a regular course of business. Unless there is some documentation proving a specific delay on the part of the United States Postal Service, or some other documented occurrence that proves the late receipt of a TRIM notice, a statement with regards to the late receipt of a TRIM notice cannot stand, on its own, as good cause for a late filed petition. I am hopeful that the above additional explanation will provide you with some clarity on the VAB good cause process. Respectfully, Holly Cosby Collier County VAB Attorney -----Origi na I Message----- From : George Hermanson <georgehermanson@outlook.com> Sent : Wednesday, November 6, 2019 1:05 PM 1 To: value adjustment board <VABCLERK@collierclerk .com> Subject : Re : Collier County VAB Petition Status Update -Good Cause (Petition #2019 -00710) External Message: Please use caution when opening attachments, clicking links, or replying to this message . Please forward this to whom it may concern. I was surprised and disappointed to receive the reply to my petition to reconsider the assessment on our property at 810 Button bush Lane. The reply stated that the BOARD did not deem my reason adequate regarding the lateness of my petition . I since learned that this is not the VAB decision but, instead, is from the board 's attorney. Since my petition is to the VAB, I expect that the response should be from the board itself, before which I requested and am entitled an appearance . Regarding the reason for my lateness, I have only my word to give and my memory to rely on, which is that we received the TRIM notice for this property only two weeks ago, long after the deadline for filing a timely assessment challenge . Certainly not having been noticed in time prior to the filing deadline is the best reason imaginable for my petition at this time. My wife and I are 40-plus -year Collier County residents and taxpayers, owners of seven properties over the years. I've been very vigilant and and have carefully evaluated our tax obligations to the County for fairness every year. In fact, I challenged an assessment some 25 years ago on a previous property and appeared before the VAB. As a result, the board agreed with me and granted a significant reduction in our property's assessment. These points are meant to emphasize that this is not a frivolous petition that is delinquent for no good reason. As long- time residents and significant taxpayers of this County, we believe that our petition should receive the most serious attention. Thank you for your consideration , and we look forward to your favorable reply . George Hermanson Sent from my iPhone > On Nov 5, 2019, at 11 :38 AM, vabclerk <vabclerk@collierclerk .com> wrote : > > Please see attached PDF -Good Cause > Please visit us on the web at https ://eur01.safelinks .protection.outlook.com/?url=www.collierclerk .com&data=02%7C01%7C%7C3a145efa50bc 460688cf08d7620e67a9%7C84df9e7fe9f640afb435aaaaaaaaaaaa%7C1 %7C0%7C637085686831628324&amp ;sdata=76g t42Q%2B8JN308MZo9KWOhrAnGJ4qqcJbTXfOX3zt4A%3D&reserved=0 > > Th is electronic communication is confidential and may contain priv ileged information intended solely for the named addressee(s). It may not be used or disclosed except for the purpose for which it has been sent . If you are not the intended recipient, you must not copy, distribute or take any action induced by or in reliance on information contained in this message. > > Unless expressly stated, opinions in this message are those of the individual sender and not of the Office of the Clerk of the Circuit Court of Collier County. If you have received this communication in error, please notify the Clerk's Office by emailing helpdesk@collierclerk.com, quoting the sender and delete the message and any attached documents. The 2 Collier County Clerk's Office accepts no liability or responsibility for any onward transmission or use of emails and attachments having left the CollierClerk.com domain . > > Under Florida Law, e-mail addresses are public records. If you do not want your e-mail address released in response to a public records request, do not send electronic mail to this entity . Instead, contact this office by telephone or in writing . > <1412_2019 -00710_Good_Cause_Worksheet .pdf> 3 ITEM 3C Correspondence from VAB Participants J . Christopher Woosley Patricia L. Morgan From: J. Christopher Woolsey <yjwools@hotmail.com> Sent: Friday, October 4, 2019 4:26 PM To: value adjustment board Cc: Lorraine Lagana;Jay Wood;Annabel Ybaceta Subject: Petition 2019-00708 - Shinn Attachments: Petition 2019-00708 Request for Full Board Review with Exhibit.pdf External Message: Please use caution when opening attachments, clicking links, or replying to this message. Good afternoon Ms. Kinzel, Please see the attached communication. Thank you and have a good weekend, Chris Woolsey J. Christopher Woolsey Wood &Stuart, P.A. P.O. Box 1987 Bunnell, FL 32110 386 437 9400 © Virus-free. www.avg.com 1 Wood & Stuart, P.A. Attorneys at Law P.O. Box 1987 Bunnell, FL 32110 Gaylord A. Wood, Jr. Telephone (386) 437-9400 B. Jordan Stuart (1943-2016) Fax: (386) 437-9414 J. Christopher Woolsey October 4, 2019 Ms. Crystal K. Kinzel, Clerk Collier County Value Adjustment Board 3299 Tamiami Trail E, Suite 401 Naples, FL 34112 VIA EMAIL ONLY: vabclerk@collierclerk.com Re: Shinn, Petition 2019-00708, Request for Full Board Review and Clarification. Dear Ms. Kinzel: Our firm represents Abe Skinner, as Collier County Property Appraiser. We are in receipt of a Clerk's Notice for the Petition listed above, granting good cause for a late-filed petition. The Property Appraiser respectfully requests that the full Value Adjustment Board ("VAB") to review its decision and provide clarification on one part of the decision. The Petitioner sought to apply for the Senior Exemption after the September 13, 2019 deadline for late filing. The Petitioner late-filed this petition with the VAB on October 2, 2019. Upon the insistence of the VAB Attorney, the Property Appraiser's office created a Notice of Pending Exemption Application, and submitted it to the VAB. Copy Attached. The VAB Attorney found good cause for accepting the late petition. The VAB Counsel concludes the"Explanation" portion of the decision with the following paragraph: Counsel Will note, additionally, that the PAO is placing the onus on rhe VAB to rnake decisions on the good cause Of a VAB petition. prior to considering late filed applications with the PAO. This is wholly improper and unlawful behavior. The PAO must operate independently ofthe VAB and should not base PAO operations on VAB good cause decisions and activities. Applications for exemption must be filed by March 1. Section 196.011(a), Florida Statutes. See also Rule 12D-7.001(2), Florida Administrative Code. Pursuant to Section 196.011(8), Florida Statutes, the Property Appraiser's office Page 2 of 2 accepts late-file applications for exemptions from any applicant, up to or on the 25th day following the mailing by the property appraiser of the notices required under s. 194.011(1), Florida Statutes. After that date, the Property Appraiser's office does not accept applications. That policy has been in place for many years and was followed in this case. Section 196.011(8), Florida Statutes applies the same deadline for filing petitions to the VAB. Rule 12D-9.015(14) of the Florida Administrative Code applies the late-file responsibilities to the VAB, yet it is silent as to applicability to the Property Appraiser. Until the VAB makes its determination of good cause, the Property Appraiser is constrained by Section 196.011(8), Florida Statutes and cannot accept applications after the deadline established therein. The Property Appraiser contends that it is the Department of Revenue, via Rule 12D-9.015(14), F.A.C. which placed the onus on the VAB to make decisions as to good cause for late filing VAB petitions, not his office. With that in mind, Mr. Skinner respectfully requests that the full board review its decision, and clarify its statement cited above with a full explanation of exactly how his office is behaving improperly or unlawfully in this case or others in which this policy is followed. Thank you for your attention to this matter. Very truly yours, J. Christopher Woolsey For the firm. cc: Annabel Ybaceta Abe Skinner Enc. COLLIER COUNTY PROPERTY APPRAISER Parcel # `-' f�4 3 Don (n/� (�? ABE SKINNER, CFA Date: 1�/ /� 1 Ac. Entered By: 1I't I.I •I'i . r Applicant/Co-applicant Name and Address: Legal Description: v� Sicut_pc__ G 6/te et,a. 775 itkiLakatv r -)4 og bauo 71te__ Xictpi.( s 6)-)tdbritLA-a,,4, 7- / NOTICE OF PENDING EXEMPTION APPLICATION Your application for homestead or other personal exemption has not been completed. To complete the application we require the following information listed below: • CAL() ( S1L Gam- ov r 4:4 HD AL-ct_ ,v (z 262,c i\c:_a_i)t. c-7z= cia-ft-A-)c."-(= (LP f 4 C.CYYt-e-- LL- ILL.L1 t-ACP 4ttle_T --�- C� �a,t-e 2r/ 7 C-e y7 - 6 / -Q -�l� �� C C'w c>4e. C t :e 2-12 }7 1 �0 �' GvsC ige I Mu- 6oct-cec If the above listed information is not received prior to the final filing date of March 1st, please consider this application denied. A petition may be filed with the Clerk of the Courts or reapplication may be made at a future date. THIS WILL BE YOUR ONLY REMINDER 3950 Radio Rd.,Naples, Florida 34104-3750 (239) 252-8141 Fax(239)252-2071 www.collierappraiser.com ' Administrator Version Current User.JENCEARL n Name Screen Folio: 61130840001 Flag: 0 AppType: NEW Date: 09/21/20180 Owner! Year2 �20D Ede Type: PRE FILE Status: Entered by: KARACONN" O Docs Req. REPLACED -0 Pending --- _� _J –Owner 1 -Required Document[s]and/or Information Missing- ❑Exemptions — 7Additional Requirements: -- Fix> I r Additional Documents)and/or inform n Required WE ARE NOT TAKING A L.A.TE HOMESTEAD APPLICATION UNLESS AGOOD CAUSE LATE PETITION IS GRANTED BY THE VALUE ADJUSTMENT BOARD. PER JE j i Delete I Edit I — Print I < Back I Next> I Finish I1 10/29/18 02:29:57 PM Jennifer C. Earle 171.1 as 0 VALUE ADJUSTMENT BOARD DR-4R85�WCN 1/17CLERK'S NOTICE Rule 12D-16.002 F.AC. v Effective 01/17 FLORIDA Collier Count To SHINN, CAROL J From Crystal K. Kinzel, Clerk 7754 EMERALD CIR #104 Clerk, Value Adjustment Board Address Value Adjustment Board NAPLES, FL 34109 3299 Tamiami Trail E.Ste 401 Naples.FL 34112 Petition #2019-00708 Phone 239-252-7240 Representative# Email vabclerk@collierclerk.com This notice will inform the parties of the following action taken on the petition. ❑ You have 10 days to complete the petition and return it to the value adjustment board. (Rule 12D-9.015(9), F.A.C.) ❑ The petition will not be set for hearing because it was not completed and filed as specified in the previous clerk's notice. (Rule 12D-9.015(9), F.A.C.) The board found good cause for your failure to file your petition on time. The clerk will schedule a hearing by separate notice (Rule 12D-9.015(11), F.A.0 ) ❑ The board did not find good cause for your failure to file your petition on time Your petition will not be scheduled for hearing (Rule 12D-9.015(11), F.A.C.) ❑ Your petition was returned. There was no filing fee included with the petition. ❑ We received duplicate petitions for this property The VAB is trying to resolve this issue Please contact the clerk when you receive this notice. ❑ The property appraiser has produced a revised assessment after remand (attached). If you do not agree with the revised assessment, you have the right to present additional evidence at a continuation hearing. You must notify the VAB clerk and request a continuation hearing within 25 days of the date of this notice. (Rule 120-9.029, F.A.C.) ❑ The board found good cause to reschedule your hearing. Your new hearing date will be sent to you. ❑The board did not find good cause to reschedule your hearing. Your hearing will be held on at ❑ Other, specify Certificate of Service I certify a true copy was served by US mail or the method Q petitioner SHINN,CAROL J requested on the petitioner's form on: ❑ other ❑ A copy was provided to the property appraiser Crystal K. Kinzel, Clerk 10/03/2019 Signature. deputy clerk Date 2019-00708 Page 1 of 2 Good Cause Late File Review Form - Collier 2019-708.pdf Collier County VAB — Late File/Good Cause Review - 2019 Petition Number 2019-00708 Filing Date 10/2/19 Review Date 10/3/19 Accept/Reject Accept Explanation This petition was dated and received on 10/2/19. The deadline for filing petitions in Collier County was 9/13/19, therefore this petition is untimely filed and petitioner must submit a good cause statement in order for this petition to be considered for acceptance. Petitioner submitted a good cause statement, stating that petitioner has a series of issues which prevented her from tending to the tiling of this petition, to include hospitalizations. euthanizing a pet and mental issues. As a normal course of review, VAB Counsel will request further information with regards to dates of certain instances. however, VAB Administration has confirmed petitioner's condition and advised that petitioner is noticeably impaired. Pursuant to F.A.C. 12D- 9.015(14)(a)(1) "Personal, family, or business crisis or emergency at a critical time or for an extended period of time that would cause a reasonable person's attention to be diverted from filing,''and F.A.C. 12D-9.0l 5(l4)(a)(2) "Physical or mental illness, infirmity, or disability that would reasonably affect the petitioner's ability to timely file," good cause has been shown and this petition should be accepted. VAB Counsel will note, additionally, that the PAO is placing the onus on the VAB to make decisions on the good cause of a VAB petition. prior to considering late tiled applications with the PAO. This is wholly improper and unlawful behavior. The PAO must operate independently of the VAB and should not base PAO operations on VAB good cause decisions and activities. 2019-00708 Page 2 of 2 Patricia L. Morgan From: holly@cosbylaw.com Sent: Monday, October 7, 2019 1:48 PM To: value adjustment board Subject: RE: Petition 2019-00708 - Shinn External Message: Please use caution when opening attachments, clicking links, or replying to this message. Good afternoon. I am not sure what there would be for me to review here. You and I spoke about this, and I believe that the statement that the attorney took issue with is written specifically in the PAO's memo. The PAO stated that the PAO would not consider a late filed application with their own office without the VAB finding good cause for a late filed petition. A petition for this matter cannot truly be filed without a denial letter from the PAO, which the PAO refused to provide [it is clear, however, that the PAO has thwarted the petitioner's attempt to apply, and thereby also denied petitioner's application]. The PAO put the cart before the horse in this matter, and cannot state that they will not even consider a late filed application without the VAB first issuing a good cause decision. The PAO's review of an application and denial of an application, whether it is late or not, must precede a VAB filing, and the PAO is attempting to comingle its own actions with VAB actions. Wholly inappropriate. After further discussion with VAB Admin, it was clear that the petitioner is in a very negative physical and mental state, which would qualify her for good cause for a late filing. I stand by my review and decision. I also stand by my statement with regards to PAO action. It was not a formal complaint, but rather an informal statement made to get their attention with regards actions on their part which I found inappropriate. Further, the PAO's attorney states in their letter "Upon the insistence of the VAB Attorney, the Property Appraiser's office created a Notice of Pending Exemption Application, and submitted it to the VAB." There has been no insistence on my part...ever. This is not the first time that the PAO has stated that their actions are subsequent to some insistence or direction on my part. There has never been any such insistence or direction. I do not converse with the PAO, I do not confer with the PAO, and I have never directed any statement or direction to the PAO. They continue to throw me and my office under the proverbial bus, and it must stop. Perhaps the PAO and their attorney would like me to submit this matter to the DOR, for some PAO oversight on their actions? I don't believe it needs to get there, but the PAO and the PAO attorney need to understand that I have been appointed as VAB Designee for this portion of the VAB process, and that I take that appointment seriously. I will act fairly and treat all parties impartially. I do not require oversight on this portion of the process, but if the PAO would like to further investigate my review, then I hope that they realize that their own actions will also be called for review. I believe that the DOR would be the appropriate place for said review. Please feel free to forward this email to the PAO and their attorney. In the event you feel we need to discuss this further, prior to forwarding a formal response, please let me know. Very truly, Holly Cosby 1 HOLLY E. COSBY LAW OFFICE OF HOLLY E. COSBY, P.A. 602 CENTER ROAD FORT MYERS, FLORIDA 33907 (239) 931-0006 (239) 418-0006 (FAx) This electronic message transmission and any associated files and/or attachments contains information from the Law Office of Holly E. Cosby, P.A. that is considered confidential or privileged. The information is intended solely for the recipient and use by any other party is not authorized. If you are not the intended recipient, be aware that any disclosure, copying, distribution or use of the contents of this information is prohibited. If you have received this electronic transmission in error, please permanently delete this information and notify me immediately by telephone (239-931-0006), or by electronic mail (hollv(a�cosbylaw.com). Additionally, however, Florida has a very broad Public Records Law. Most written communications to or from State and Local Officials regarding State or Local business are public records available to the public and media upon request. Your email communications may therefore be subject to public disclosure. Thank you. From: Patricia L. Morgan <patricia.morgan@collierclerk.com>On Behalf Of value adjustment board Sent: Monday, October 7, 2019 9:08 AM To: 'holly@cosbylaw.com' <holly@cosbylaw.com>; value adjustment board <VABCLERK@collierclerk.com> Subject: FW: Petition 2019-00708 -Shinn For your review. Regards, 7' Trish Morgan Director of Board Minutes Et Records and Value Adjustment Board Office: 239-252-8399 Fax: 239-252-8408 Patricia.Morgan@CollierClerk.com • " Collier County Clerk of the Circuit Court & Comptroller 3299 Tamiami Trail E, Suite #401 Naples, FL 34112 CollierClerk.com From:J. Christopher Woolsey<yiwoolsPhotmail.com> Sent: Friday, October 4, 2019 4:26 PM To: value adjustment board <VABCLERK(Wcollierclerk.com> Cc: Lorraine Lagana <rain@woodstuartpa.com>;Jay Wood <gaylord@bellsouth.net>; Annabel Ybaceta <aybaceta@collierappraiser.com> Subject: Petition 2019-00708-Shinn External Message: Please use caution when opening attachments, clicking links, or replying to this message. Good afternoon Ms. Kinzel, Please see the attached communication. Thank you and have a good weekend, 2 Chris Woolsey J. Christopher Woolsey Wood & Stuart, P.A. P.O. Box 1987 Bunnell, FL 32110 386 437 9400 Virus-free. www.avg.com Please visit us on the web at www.collierclerk.com This electronic communication is confidential and may contain privileged information intended solely for the named addressee(s). It may not be used or disclosed except for the purpose for which it has been sent. If you are not the intended recipient,you must not copy, distribute or take any action induced by or in reliance on information contained in this message. Unless expressly stated, opinions in this message are those of the individual sender and not of the Office of the Clerk of the Circuit Court of Collier County. If you have received this communication in error, please notify the Clerk's Office by emailing helodesk(acollierclerk.com quoting the sender and delete the message and any attached documents.The Collier County Clerk's Office accepts no liability or responsibility for any onward transmission or use of emails and attachments having left the CollierClerk.com domain. Under Florida Law,e-mail addresses are public records. If you do not want your e-mail address released in response to a public records request, do not send electronic mail to this entity. Instead,contact this office by telephone or in writing. 3 ITEM4 Public Comment ITEM5 VAB Members or Staff Comment ITEM6 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 ITEM7 Certification of the V AB -Tangible Personal Property 11 CERTIFICATION OF THE VALUE ADJUSTMENT BOARD DR-4ss R. 12/09 Section 193.122, Florida Statutes Rule 120-16.002 Florida Administrative Code FLORIDA Tax Roll Year 201.§t The Value Adjustment Board of Collier County , after approval of the assessment roll below by the Department of Revenue , certifies that all hearings required by section 194.032 , F .S., have been held and the Value Adjustment Board is satisfied that the (Check one) D Real Property ~ Tangible Personal Property assessment for our county includes all property and information required by the statutes of the State of Florida and the requirements and regulations of the Department of Revenue . On behalf of the entire board , I certify that we have ordered this certification to be attached as part of the assessment roll. The roll will be delivered to the property appraiser of this county on the date of this certification . The property appraiser will adjust the roll accordingly and make all extensions to show the tax attributable to all taxable property under the law . The following figures* are correct to the best of our knowledge : 1. Taxable value of D real property ~ tangible personal property assessment roll as submitted by the property appraiser to the value $ 2,129,449,725 adjustment board 2 . Net change in taxable value due to actions of the Board $Q 3. Taxable value of D real property ~ tangible personal property assessment roll incorporating all changes due to action of the value $ 2,129,449,725 adjustment board *All values entered should be county taxable values . School and other taxing authority values may differ. Signature , Chair of the Value Adjustment Board Continued on page 2 2/10/2020 Date CERTIFICATION OF THE VALUE ADJUSTMENT BOARD DR-488 R 12/09 Page 2 of 2 PROCEDURES Tax Roll Year 2013! The value adjustment board has met the requirements below. Check all that apply. The board : IZ! 1. Followed the prehearing checklist in Chapter 120-9, Florida Administrative Code . Took all actions reported by the VAB clerk or the legal counsel to comply with the checklist. IZ! 2 . Verified the qualifications of special magistrates , including if special magistrates completed the Department's training . IZI 3 . Based the selection of special magistrates solely on proper qualifications and the property appraiser did not influence the selection of special magistrates . IZ! 4. Considered only petitions filed by the deadline or found to have good cause for filing late . IZ! 5 . Noticed all meetings as required by section 286 .011 , F.S . IZ! 6 . Did not consider ex parte communications unless all parties were notified and allowed to object to or address the communication . IZ! 7 . Reviewed and considered all petitions as required , unless withdrawn or settled by the petitioner. IZ! 8 . Ensured that all decisions contained the required findings of fact and conclusions of law. IZI 9 . Allowed the opportunity for public comment at the meetings where the recommended decisions of special magistrates were considered or board decisions were adopted . IZ! 10 . Addressed all complaints of noncompliance with the provisions of Chapter 194 , Part I, Florida Statutes , and rule Chapter 120-9, F.A .C., that were called to the board 's attention. All board members and the board 's legal counsel have read this certification . The board must submit this certification to the Department of Revenue before it publishes the notice of the findings and results required by section 194 .037 , F.S . On behalf of the entire value adjustment board , I certify that the above statements are true and that the board has met all the requirements in Chapter 194 , F.S ., and Department rules . After all hearings have been held , the board shall certify an assessment roll or part of an assessment roll that has been finally approved according to section 193 .011 , F.S . A sufficient number of copies of this certification shall be delivered to the property appraiser to attach to each copy of the assessment roll prepared by the property appraiser. Signature , Chair of the Value Adjustment Board 2/10/2020 Date ITEM8 Certification of the V AB -Real Property Ii CERTIFICATION OF THE VALUE ADJUSTMENT BOARD □R-488 Section 193.122, Florida Statutes R. 12/09 Rule 12D-16 .002 Florida Administrative Code FLORIDA Tax Roll Year 20 ,lli The Value Adjustment Board of Collier County , after approval of the assessment roll below by the Department of Revenue , certifies that all hearings required by section 194.032 , F.S ., have been held and the Value Adjustment Board is satisfied that the (Check one .) IZ! Real Property D Tangible Personal Property assessment for our county includes all property and information required by the statutes of the State of Florida and the requirements and regulations of the Department of Revenue . On behalf of the entire board , I certify that we have ordered this certification to be attached as part of the assessment roll. The roll will be delivered to the property appraiser of this county on the date of this certification . The property appraiser will adjust the roll accordingly and make all extensions to show the tax attributable to all taxable property under the law . The following figures* are correct to the best of our knowledge : 1. Taxable value of IZ! real property D tangible personal property assessment roll as submitted by the property appraiser to the value $91,058,413,414 adjustment board 2. Net change in taxable value due to actions of the Board $ (12,578,988) 3 . Taxable value of IZ! real property D tangible personal property assessment roll incorporating all changes due to action of the value $ 91,045,834,426 adjustment board *All values entered should be county taxable values. School and other taxing authority values may differ. Signature , Chair of the Value Adjustment Board Continued on page 2 2/10/2020 Date CERTIFICATION OF THE VALUE ADJUSTMENT BOARD DR-488 R. 12/09 Page 2 of 2 PROCEDURES Tax Roll Year 20 _lli The value adjustment board has met the requirements below. Check all that apply. The board : ~ 1. Followed the prehearing checklist in Chapter 12D-9, Florida Administrative Code . Took all actions reported by the VAB clerk or the legal counsel to comply with the checklist. ~ 2 . Verified the qualifications of special magistrates , including if special magistrates completed the Department's training. ~ 3 . Based the selection of special magistrates solely on proper qualifications and the property appraiser did not influence the selection of special magistrates . ~ 4 . Considered only petitions filed by the deadline or found to have good cause for filing late . ~ 5 . Noticed all meetings as required by section 286 .011 , F.S . ~ 6 . Did not consider ex parte communications unless all parties were notified and allowed to object to or address the communication . ~ 7 . Reviewed and considered all petitions as required , unless withdrawn or settled by the petitioner. ~ 8. Ensured that all decisions contained the required findings of fact and conclusions of law . ~ 9 . Allowed the opportunity for public comment at the meetings where the recommended decisions of special magistrates were considered or board decisions were adopted . ~ 10 . Addressed all complaints of noncompliance with the provisions of Chapter 194 , Part I, Florida Statutes , and rule Chapter 12D-9 , F.A.C., that were called to the board's attention. All board members and the board's legal counsel have read this certification. The board must submit this certification to the Department of Revenue before it publishes the notice of the findings and results required by section 194 .037 , F.S . On behalf of the entire value adjustment board , I certify that the above statements are true and that the board has met all the requirements in Chapter 194 , F.S ., and Department rules . After all hearings have been held , the board shall certify an assessment roll or part of an assessment roll that has been finally approved according to section 193 .011 , F .S. A sufficient number of copies of this certification shall be delivered to the property appraiser to attach to each copy of the assessment roll prepared by the property appraiser. 2/10/2020 Signature , Chair of the Value Adjustment Board Date ITEM9 Tax Impact of Value Adjustment Board Pl DE PA RTME NT OF REVENU E NOTICE TAX IMPAC T OF VAL UE AD J USTMENT BOARD Collier Coun ty -------- Members of the Board R-529 R. 121'09 R e 120-1 6. Florida Administra ·e Code Ho norab le Andy Solis Boa rd of County Commissio ners, Dist rict No. 2 Ho norable Burt Saunders Board of Cou nty Comm issio ners , Dist rict No. 3 Ho nor ab le Erick Carter Schoo l Board, District No. 4 C itizen M ember Ron Kezeske Bus in ess owne r w ith in th e sc hool d istrict C itize n v1 ernber Rebecca Earney Homestead property owner T he Vti lu e Adjustment Boa rd (V AS ) meets enc t1 year to hear pe t itio ns nnd make decis ions re lat ing t o property tax assessment s, exemp ti ons , class ifi cn ti o ns , and tax de e rra ls. Summary of Year's Ac t ions Number of Pa rcels Reduction in S h ift in Type of Pr operty Exem ptio ns Assessment s* Both County Taxa ble Val ue T axes Gra ted Req este d Reduced Re q es ted \l\'ithdra ·.v-n Due to B oard A cti on s Due to Board A cti on s o se tt led Res iden ia l 1 195 13 104 239 s (7 ,733 ,588) s (81,704) Comme rc ial 0 1 15 218 116 s (4 ,692,399) s (169,139) Ind ustria l and s s misce ll an eous 0 4 1 43 31 0 (3,099) Ag ricu ltura l or 0 0 0 0 0 s 0 s 0 c lass ifi ed use Hig h-wa t er rec harge 0 0 0 0 os 0 s 0 Hi sto ri c commer c ial 0 0 0 0 os 0 s 0 or no nprofit Bu siness mac hin ery 0 0 0 39 38 s 0 s 0 and eq ipment Vaca nt lo ts a nd s s 0 21 17 71 39 (153 ,001) (3 ,579) acreage TOT ALS 1 221 46 475 463 s (12,578 ,988) s (257,520) A ll va lu es s hoL Id be co un ty taxa b le values. School and other taxing a ut hority valu es may di ffe r . i.l nclu de t ra ns fe r of assessmen d iffe re nce (portabi li ty ) req ues ts . :If you have a q uest ion about these act ions , contact the Cha i r or the Cler k of the Va lue Adj ustment Board. C hai r's na me Andy Solis, VAB Chairman Phone 239-252-8602 ex . C le r k's na me Crystal K . Kinzel , Clerk Pho ne 239-252-8399 e xt. TAX IMPACT OF VALUE ADJUSTMENT BOARD - GRANTED Reduction in CountyTaxable Shift in Taxes Value Due to Due to Board Board Actions Actions Business Machinery and Equipment 85000060191 $0.00 $0.00 85000089790 $0.00 $0.00 85000125366 $0.00 $0.00 85000144693 $0.00 $0.00 85000153419 $0.00 $0.00 85000178559 $0.00 $0.00 85000224885 $0.00 $0.00 85000224908 $0.00 $0.00 85000246180 $0.00 $0.00 85000254952 $0.00 $0.00 85000272028 $0.00 $0.00 85000340141 $0.00 $0.00 85000365524 $0.00 $0.00 85000434442 $0.00 $0.00 85000469844 $0.00 $0.00 85000475265 $0.00 $0.00 85000523670 $0.00 $0.00 85000558632 $0.00 $0.00 85000570542 $0.00 $0.00 85000574975 $0.00 $0.00 85000614673 $0.00 $0.00 85000614903 $0.00 $0.00 85000624621 $0.00 $0.00 85000627770 $0.00 $0.00 85000632558 $0.00 $0.00 85000651681 $0.00 $0.00 85000672725 $0.00 $0.00 85000678169 $0.00 $0.00 85000685592 $0.00 $0.00 85000691450 $0.00 $0.00 85000717729 $0.00 $0.00 85000719510 $0.00 $0.00 85000721058 $0.00 $0.00 85000722947 $0.00 $0.00 85000724000 $0.00 $0.00 85000725274 $0.00 $0.00 85000727191 $0.00 $0.00 85000744938 $0.00 $0.00 94150000076 $0.00 $0.00 Total $0.00 $0.00 Commercial 00084040002 $0.00 $0.00 00084560003 $0.00 $0.00 00136441805 $0.00 $0.00 00142440007 $0.00 $0.00 00153360008 $0.00 $0.00 00154560108 $0.00 $0.00 00154560807 $0.00 $0.00 00156920005 $0.00 $0.00 00157481501 $0.00 $0.00 00165640004 $0.00 $0.00 Printed 2/3/2020 9:51 28AM Page 1 of 14 TAX IMPACT OF VALUE ADJUSTMENT BOARD - GRANTED Reduction in CountyTaxable Shift in Taxes Value Due to Due to Board Board Actions Actions Commercial 00167800004 $0.00 $0.00 00168042308 $0.00 $0.00 00168042609 $0.00 $0.00 00169160001 $0.00 $0.00 00176685207 $0.00 $0.00 00176760009 $0.00 $0.00 00177000001 $0.00 $0.00 00177000205 $0.00 $0.00 00196760005 $0.00 $0.00 00199283000 $0.00 $0.00 00235320005 $0.00 $0.00 00240280101 $0.00 $0.00 00240283001 $0.00 $0.00 00240284000 $0.00 $0.00 00240285009 $0.00 $0.00 00240287007 $0.00 $0.00 00240440006 $0.00 $0.00 00241960006 $0.00 $0.00 00254840003 $0.00 $0.00 00254960006 $0.00 $0.00 00255087302 $0.00 $0.00 00255087425 $0.00 $0.00 00269120006 $0.00 $0.00 00270600007 $0.00 $0.00 00270920004 $0.00 $0.00 00271080008 $0.00 $0.00 00271960005 $0.00 $0.00 00274160006 $0.00 $0.00 00274520002 $0.00 $0.00 00277680004 $0.00 $0.00 00280640002 $0.00 $0.00 00282086907 $0.00 $0.00 00287160006 $0.00 $0.00 00287480003 $0.00 $0.00 00293400006 $0.00 $0.00 00384560004 $0.00 $0.00 00384640005 $0.00 $0.00 00384680007 $0.00 $0.00 00384720006 $0.00 $0.00 00384760008 $0.00 $0.00 00384880001 $0.00 $0.00 00390080002 $0.00 $0.00 00390680004 $0.00 $0.00 00391562105 $0.00 $0.00 00393600007 $0.00 $0.00 00406600606 $0.00 $0.00 00726725009 $0.00 $0.00 07040000607 $0.00 $0.00 07040002003 $0.00 $0.00 09410000251 $0.00 $0.00 09410000303 $0.00 $0.00 09410000400 $0.00 $0.00 11180080007 $0.00 $0.00 Printed 2/3/2020 9.51:29AM Page 2 of 14 TAX IMPACT OF VALUE ADJUSTMENT BOARD - GRANTED Reduction in CountyTaxable Shift in Taxes Value Due to Due to Board Board Actions Actions Commercial 11180120006 $0.00 $0.00 11180160008 $0.00 $0.00 11180200007 $0.00 $0.00 11180240009 $0.00 $0.00 11180280001 $0.00 $0.00 11180320000 $0.00 $0.00 11180480005 $0.00 $0.00 11280040002 $0.00 $0.00 11432000007 $0.00 $0.00 13030240005 $0.00 $0.00 13803880003 $0.00 $0.00 14011720006 $0.00 $0.00 14012480002 $0.00 $0.00 14012880000 $0.00 $0.00 14013280007 $0.00 $0.00 14013320006 $0.00 $0.00 14018960005 $0.00 $0.00 14019960004 $0.00 $0.00 14020000005 $0.00 $0.00 14020800001 $0.00 $0.00 14020840003 $0.00 $0.00 14026960000 $0.00 $0.00 14045280004 $0.00 $0.00 14053360000 $0.00 $0.00 16054800004 $0.00 $0.00 16054880008 $0.00 $0.00 17915200001 $0.00 $0.00 18160240006 $0.00 $0.00 19011720001 $0.00 $0.00 19012040007 $0.00 $0.00 19012400003 $0.00 $0.00 19013000004 $0.00 $0.00 20760520004 $0.00 $0.00 20763040002 $0.00 $0.00 20763280008 $0.00 $0.00 20763281007 $0.00 $0.00 21785002027 $0.00 $0.00 21961000254 $0.00 $0.00 21961000351 $0.00 $0.00 22493000080 $0.00 $0.00 22493000129 $0.00 $0.00 24745000545 $0.00 $0.00 24745001065 $0.00 $0.00 24745002048 $0.00 $0.00 24825000025 $0.00 $0.00 25118010048 $0.00 $0.00 25368000028 $0.00 $0.00 25368002026 $0.00 $0.00 25368002589 $0.00 $0.00 25500000954 $0.00 $0.00 27830160009 $0.00 $0.00 29520002501 $0.00 $0.00 30630960001 $0.00 $0.00 Printed 2/3/2020 9:51:29AM Page 3 of 14 TAX IMPACT OF VALUE ADJUSTMENT BOARD - GRANTED Reduction in CountyTaxable Shift in Taxes Value Due to Due to Board Board Actions Actions Commercial 30806000083 $0.00 $0.00 30806000180 $0.00 $0.00 34520001005 $0.00 $0.00 34569500020 $0.00 $0.00 34569500127 $0.00 $0.00 34569500169 $0.00 $0.00 35778880006 $0.00 $0.00 36316200005 $0.00 $0.00 36316320008 $0.00 $0.00 37169520009 $0.00 $0.00 45999300041 $0.00 $0.00 47870040004 $0.00 $0.00 47970040001 $0.00 $0.00 49660084469 $0.00 $0.00 50910000069 $0.00 $0.00 51690120006 $0.00 $0.00 53750240002 $0.00 $0.00 55151440001 $0.00 $0.00 56807480000 $0.00 $0.00 56807520009 $0.00 $0.00 56807880008 $0.00 $0.00 56930040003 $0.00 $0.00 56930880001 $0.00 $0.00 56930960002 $0.00 $0.00 57190040004 $0.00 $0.00 57190080006 $0.00 $0.00 57190120005 $0.00 $0.00 57490920002 $0.00 $0.00 57490940008 $0.00 $0.00 57872000003 $0.00 $0.00 57991000007 $0.00 $0.00 59712000488 $0.00 $0.00 60204200044 $0.00 $0.00 60204200442 $0.00 $0.00 61481600000 $0.00 $0.00 61789000166 $0.00 $0.00 61834840006 $0.00 $0.00 61942360009 $0.00 $0.00 62014000021 $0.00 $0.00 62014000047 $0.00 $0.00 62030900024 $0.00 $0.00 62412000005 $0.00 $0.00 62413760001 $0.00 $0.00 63000280003 $0.00 $0.00 63104280006 $0.00 $0.00 63400200007 $0.00 $0.00 63518000186 $0.00 $0.00 63810090069 $0.00 $0.00 63944000640 $0.00 $0.00 64370000022 $0.00 $0.00 64380000601 $0.00 $0.00 66263000027 $0.00 $0.00 66270040009 $0.00 $0.00 Printed 2/3/2020 9:51:29AM Page 4 of 14 TAX IMPACT OF VALUE ADJUSTMENT BOARD - GRANTED Reduction in CountyTaxable Shift in Taxes Value Due to Due to Board Board Actions Actions Commercial 66270200001 $0.00 $0.00 66270200108 $0.00 $0.00 66760002162 $0.00 $0.00 66760010044 $0.00 $0.00 66760010141 $0.00 $0.00 66760010248 $0.00 $0.00 66760012026 $0.00 $0.00 66760012521 $0.00 $0.00 66760012628 $0.00 $0.00 66760012725 $0.00 $0.00 66760012822 $0.00 $0.00 66760013025 $0.00 $0.00 67080680001 $0.00 $0.00 67180920001 $0.00 $0.00 67390160004 $0.00 $0.00 67410000659 $0.00 $0.00 67410000808 $0.00 $0.00 67410001302 $0.00 $0.00 67988000220 $0.00 $0.00 68568300080 $0.00 $0.00 69330000083 $0.00 $0.00 69587500404 $0.00 $0.00 70720400101 $0.00 $0.00 71750000185 $0.00 $0.00 71750000305 $0.00 $0.00 74445101105 $0.00 $0.00 74760160009 $0.00 $0.00 76400000029 $0.00 $0.00 77510120005 $0.00 $0.00 77510160007 $0.00 $0.00 78542001340 $0.00 $0.00 81065000022 $0.00 $0.00 81076000040 $0.00 $0.00 82597000146 $0.00 $0.00 00168880007 $0.00 ($16,163.33) 00176685304 $0.00 ($2,689.94) 00236320004 ($491,776.00) ($5,355.48) 00393480007 $0.00 ($11,131.75) 00393520006 $0.00 ($3,475.07) 12730040001 $0.00 ($14,418.98) 20760400001 $0.00 ($26,452.44) 61560000042 $0.00 ($6,823.61) 63518000526 ($49,319.00) ($12,017.52) 63518000571 $0.00 ($4,014.03) 63518000623 ($19,869.00) ($4,576.86) 64410040007 ($670,228.00) ($7,298.86) 64410040104 ($123,758.00) ($1,803.29) 66263000085 $0.00 ($16,286.41) 66270240605 ($3,337,449.00) ($36,631.18) Total ($4,692,399.00) ($169,138.75) Industrial and Miscellaneous Printed 2/3/2020 9:51:29AM Page 5 of 14 TAX IMPACT OF VALUE ADJUSTMENT BOARD - GRANTED Reduction in CountyTaxable Shift in Taxes Value Due to Due to Board Board Actions Actions Industrial and Miscellaneous 00115920004 $0.00 $0.00 00116720009 $0.00 $0.00 00120200007 $0.00 $0.00 00145080008 $0.00 $0.00 00168040601 $0.00 $0.00 00236400005 $0.00 $0.00 00270720000 $0.00 $0.00 00272160008 $0.00 $0.00 00274840009 $0.00 $0.00 00275080004 $0.00 $0.00 00275240006 $0.00 $0.00 00275280008 $0.00 $0.00 00275800006 $0.00 $0.00 00279840004 $0.00 $0.00 00281840005 $0.00 $0.00 00385240006 $0.00 $0.00 00433440004 $0.00 $0.00 07040002605 $0.00 $0.00 07040002702 $0.00 $0.00 07040003002 $0.00 $0.00 14042560002 $0.00 $0.00 21961000704 $0.00 $0.00 21961000762 $0.00 $0.00 21961000856 $0.00 $0.00 28440000024 $0.00 $0.00 33530040002 $0.00 $0.00 34595002440 $0.00 $0.00 35778800002 $0.00 $0.00 35778840004 $0.00 $0.00 38454000000 $0.00 $0.00 51190520009 $0.00 $0.00 56990160004 $0.00 $0.00 63864960006 $0.00 $0.00 65370960103 $0.00 $0.00 69030000587 $0.00 $0.00 70971360003 $0.00 $0.00 73620100799 $0.00 $0.00 77020006509 $0.00 $0.00 79271800141 $0.00 $0.00 80670080001 $0.00 $0.00 81790002104 $0.00 $0.00 85000003352 $0.00 $0.00 85000048223 $0.00 $0.00 85000048236 $0.00 $0.00 85000406755 $0.00 $0.00 94150000115 $0.00 $0.00 00274720006 $0.00 ($3,099.18) Total $0.00 ($3,099.18) Residential 00074920006 $0.00 $0.00 00075720001 $0.00 $0.00 Printed 2/3/2020 9:51:29AM Page 6 of 14 TAX IMPACT OF VALUE ADJUSTMENT BOARD - GRANTED Reduction in CountyTaxable Shift in Taxes Value Due to Due to Board Board Actions Actions Residential 00082920001 $0.00 $0.00 00107280008 $0.00 $0.00 00108840007 $0.00 $0.00 00165440000 $0.00 $0.00 00198560009 $0.00 $0.00 00256480005 $0.00 $0.00 00258967160 $0.00 $0.00 00282520007 $0.00 $0.00 00296240001 $0.00 $0.00 00307080202 $0.00 $0.00 00402000006 $0.00 $0.00 00418400700 $0.00 $0.00 00432320002 $0.00 $0.00 00432960145 $0.00 $0.00 00439840006 $0.00 $0.00 00524800003 $0.00 $0.00 02231120003 $0.00 $0.00 04330080000 $0.00 $0.00 06232800001 $0.00 $0.00 06233080008 $0.00 $0.00 07333011060 $0.00 $0.00 07480240001 $0.00 $0.00 08531360004 $0.00 $0.00 08531440005 $0.00 $0.00 08580640005 $0.00 $0.00 11035640000 $0.00 $0.00 11182960002 $0.00 $0.00 11900000461 $0.00 $0.00 12982160001 $0.00 $0.00 14013400007 $0.00 $0.00 14024760008 $0.00 $0.00 14600120004 $0.00 $0.00 15900200005 $0.00 $0.00 16054600000 $0.00 $0.00 16260680005 $0.00 $0.00 16711560001 $0.00 $0.00 16811560008 $0.00 $0.00 16961600009 $0.00 $0.00 17011160003 $0.00 $0.00 17011240004 $0.00 $0.00 17011560001 $0.00 $0.00 17012520008 $0.00 $0.00 17411280004 $0.00 $0.00 17460040004 $0.00 $0.00 17860120003 $0.00 $0.00 17860840008 $0.00 $0.00 17912480002 $0.00 $0.00 18312960008 $0.00 $0.00 18412760001 $0.00 $0.00 19460160005 $0.00 $0.00 21810641081 $0.00 $0.00 21842600029 $0.00 $0.00 22360010608 $0.00 $0.00 Printed 2/3/2020 9:51:29AM Page 7 of 14 TAX IMPACT OF VALUE ADJUSTMENT BOARD - GRANTED Reduction in CountyTaxable Shift in Taxes Value Due to Due to Board Board Actions Actions Residential 22501252665 $0.00 $0.00 22510010005 $0.00 $0.00 22597001749 $0.00 $0.00 22597004649 $0.00 $0.00 22681001406 $0.00 $0.00 23895001343 $0.00 $0.00 23895005187 $0.00 $0.00 23915002604 $0.00 $0.00 23915003124 $0.00 $0.00 23915003425 $0.00 $0.00 24479880002 $0.00 $0.00 24702000229 $0.00 $0.00 24729000383 $0.00 $0.00 24830840005 $0.00 $0.00 24993501320 $0.00 $0.00 25117900023 $0.00 $0.00 25117900227 $0.00 $0.00 25225002363 $0.00 $0.00 26083480100 $0.00 $0.00 26166000041 $0.00 $0.00 27167400021 $0.00 $0.00 27167400047 $0.00 $0.00 27410003308 $0.00 $0.00 27631480001 $0.00 $0.00 28533240005 $0.00 $0.00 29690003346 $0.00 $0.00 29817011522 $0.00 $0.00 30155000323 $0.00 $0.00 30184120009 $0.00 $0.00 30430002583 $0.00 $0.00 31347557968 $0.00 $0.00 31347560243 $0.00 $0.00 31347562924 $0.00 $0.00 31347702166 $0.00 $0.00 31775001086 $0.00 $0.00 32383000562 $0.00 $0.00 32420009426 $0.00 $0.00 32430200008 $0.00 $0.00 32439001842 $0.00 $0.00 32731200008 $0.00 $0.00 32782040000 $0.00 $0.00 32931560001 $0.00 $0.00 33140012226 $0.00 $0.00 33140012802 $0.00 $0.00 33330640000 $0.00 $0.00 34560001049 $0.00 $0.00 34560001722 $0.00 $0.00 35830040001 $0.00 $0.00 36000520004 $0.00 $0.00 36002480003 $0.00 $0.00 36116240003 $0.00 $0.00 36122880004 $0.00 $0.00 36180080008 $0.00 $0.00 Printed 2/3/2020 9:51:29AM Page 8 of 14 TAX IMPACT OF VALUE ADJUSTMENT BOARD - GRANTED Reduction in CountyTaxable Shift in Taxes Value Due to Due to Board Board Actions Actions Residential 36441520003 $0.00 $0.00 36447760003 $0.00 $0.00 36764240002 $0.00 $0.00 36810200006 $0.00 $0.00 37164680009 $0.00 $0.00 37395680001 $0.00 $0.00 38453280009 $0.00 $0.00 38842320004 $0.00 $0.00 38911600008 $0.00 $0.00 38964320005 $0.00 $0.00 38968440004 $0.00 $0.00 39085920008 $0.00 $0.00 39143960007 $0.00 $0.00 39210320004 $0.00 $0.00 39596600008 $0.00 $0.00 39896800003 $0.00 $0.00 39954960005 $0.00 $0.00 40171920008 $0.00 $0.00 40364080001 $0.00 $0.00 40571600009 $0.00 $0.00 40577920000 $0.00 $0.00 40743280008 $0.00 $0.00 40980240005 $0.00 $0.00 45905120008 $0.00 $0.00 47790001068 $0.00 $0.00 48071520005 $0.00 $0.00 48172800006 $0.00 $0.00 48173000009 $0.00 $0.00 49460006485 $0.00 $0.00 49583480001 $0.00 $0.00 49705004304 $0.00 $0.00 50840880003 $0.00 $0.00 50868000027 $0.00 $0.00 50891240003 $0.00 $0.00 50940003722 $0.00 $0.00 51147008147 $0.00 $0.00 51391920000 $0.00 $0.00 51492560000 $0.00 $0.00 51544803851 $0.00 $0.00 52250004121 $0.00 $0.00 52392600001 $0.00 $0.00 52400760008 $0.00 $0.00 52505042061 $0.00 $0.00 52720000448 $0.00 $0.00 52952040001 $0.00 $0.00 54100240004 $0.00 $0.00 54523004209 $0.00 $0.00 54751160009 $0.00 $0.00 54751600006 $0.00 $0.00 54801961006 $0.00 $0.00 54802001004 $0.00 $0.00 54850680008 $0.00 $0.00 55251600000 $0.00 $0.00 Printed 2/3/2020 9:51:29AM Page 9 of 14 TAX IMPACT OF VALUE ADJUSTMENT BOARD - GRANTED Reduction in CountyTaxable Shift in Taxes Value Due to Due to Board Board Actions Actions Residential 55412508909 $0.00 $0.00 55625900446 $0.00 $0.00 55649002948 $0.00 $0.00 55851360009 $0.00 $0.00 56110003404 $0.00 $0.00 56324012809 $0.00 $0.00 56324015589 $0.00 $0.00 56430073143 $0.00 $0.00 56530001523 $0.00 $0.00 56530002506 $0.00 $0.00 56530005040 $0.00 $0.00 56530014264 $0.00 $0.00 56628000546 $0.00 $0.00 56630500283 $0.00 $0.00 56640000087 $0.00 $0.00 56679400001 $0.00 $0.00 56796160004 $0.00 $0.00 56861680008 $0.00 $0.00 57389640008 $0.00 $0.00 57395560004 $0.00 $0.00 57736880000 $0.00 $0.00 57742080001 $0.00 $0.00 57853680002 $0.00 $0.00 57870000005 $0.00 $0.00 57933080001 $0.00 $0.00 57935080009 $0.00 $0.00 58041960009 $0.00 $0.00 60575002120 $0.00 $0.00 60581800002 $0.00 $0.00 60590000741 $0.00 $0.00 60608000361 $0.00 $0.00 61231080003 $0.00 $0.00 61430840002 $0.00 $0.00 61480640003 $0.00 $0.00 61482440007 $0.00 $0.00 61482480009 $0.00 $0.00 61844440001 $0.00 $0.00 62045760000 $0.00 $0.00 62150440008 $0.00 $0.00 62154840002 $0.00 $0.00 62254800007 $0.00 $0.00 62424640000 $0.00 $0.00 62761000002 $0.00 $0.00 62841520004 $0.00 $0.00 63101000001 $0.00 $0.00 64410280003 $0.00 $0.00 64650000988 $0.00 $0.00 64660560007 $0.00 $0.00 65520920003 $0.00 $0.00 66230002100 $0.00 $0.00 66275600004 $0.00 $0.00 66279440008 $0.00 $0.00 66282840006 $0.00 $0.00 Printed 2/3/2020 9:51:29AM Page 10 of 14 TAX IMPACT OF VALUE ADJUSTMENT BOARD - GRANTED Reduction in CountyTaxable Shift in Taxes Value Due to Due to Board Board Actions Actions Residential 66432440007 $0.00 $0.00 66432880007 $0.00 $0.00 66433960007 $0.00 $0.00 66530921004 $0.00 $0.00 67232120005 $0.00 $0.00 67285080008 $0.00 $0.00 67965019357 $0.00 $0.00 67965022001 $0.00 $0.00 67991200004 $0.00 $0.00 68097920009 $0.00 $0.00 68300005640 $0.00 $0.00 68390000529 $0.00 $0.00 68590760009 $0.00 $0.00 68968198164 $0.00 $0.00 69012500380 $0.00 $0.00 69080002564 $0.00 $0.00 69575000466 $0.00 $0.00 69770000708 $0.00 $0.00 69770004966 $0.00 $0.00 69770015447 $0.00 $0.00 70066480005 $0.00 $0.00 70120200008 $0.00 $0.00 71836501087 $0.00 $0.00 71876000522 $0.00 $0.00 71915000302 $0.00 $0.00 72180480002 $0.00 $0.00 72590004942 $0.00 $0.00 72640001400 $0.00 $0.00 72650002062 $0.00 $0.00 73593500442 $0.00 $0.00 73625007868 $0.00 $0.00 74435008904 $0.00 $0.00 74510040007 $0.00 $0.00 74903000544 $0.00 $0.00 75020005227 $0.00 $0.00 76480015827 $0.00 $0.00 76900000163 $0.00 $0.00 76970001422 $0.00 $0.00 77160080003 $0.00 $0.00 77160160004 $0.00 $0.00 77430000166 $0.00 $0.00 77450011724 $0.00 $0.00 77890000557 $0.00 $0.00 78532501025 $0.00 $0.00 78695204683 $0.00 $0.00 79873410421 $0.00 $0.00 79878500103 $0.00 $0.00 79904122743 $0.00 $0.00 79904123784 $0.00 $0.00 79904123823 $0.00 $0.00 79904166165 $0.00 $0.00 79904711387 $0.00 $0.00 80400008923 $0.00 $0.00 Printed 2/3/2020 9:51:29AM Page 11 of 14 TAX IMPACT OF VALUE ADJUSTMENT BOARD - GRANTED Reduction in CountyTaxable Shift in Taxes Value Due to Due to Board Board Actions Actions Residential 80400019844 $0.00 $0.00 80430004887 $0.00 $0.00 80445012301 $0.00 $0.00 80445013708 $0.00 $0.00 80940004720 $0.00 $0.00 81194006544 $0.00 $0.00 81216009021 $0.00 $0.00 82660018625 $0.00 $0.00 82670005288 $0.00 $0.00 82970000200 $0.00 $0.00 83141600001 $0.00 $0.00 84090400160 $0.00 $0.00 01880760006 $0.00 ($1,592.26) 12880680007 ($633,223.00) ($6,498.88) 13034840003 $0.00 $0.00 16004760000 ($359,265.00) ($3,687.20) 17011400006 ($5,034,851.00) ($51,673.66) 17012960008 ($1,510,081.00) ($15,498.24) 25340000208 $0.00 $0.00 37392680101 ($37,552.00) ($512.21) 57379160006 $0.00 ($409.85) 61481680004 $0.00 ($68.13) 61481720003 $0.00 ($66.69) 61481760005 $0.00 ($60.83) 63045039167 ($108,116.00) ($1,212.87) 67283960007 ($50,500.00) ($422.88) Total ($7,733,588.00) ($81,703.70) Vacant Lots and Acreage 00107160005 $0.00 $0.00 00107440000 $0.00 $0.00 00107560003 $0.00 $0.00 00108000009 $0.00 $0.00 00108040001 $0.00 $0.00 00108680005 $0.00 $0.00 00108760006 $0.00 $0.00 00110640004 $0.00 $0.00 00190041607 $0.00 $0.00 00269080007 $0.00 $0.00 00274200005 $0.00 $0.00 00386880009 $0.00 $0.00 00388400005 $0.00 $0.00 00408480002 $0.00 $0.00 00416480201 $0.00 $0.00 00724640005 $0.00 $0.00 17012400005 $0.00 $0.00 24729000066 $0.00 $0.00 24729000121 $0.00 $0.00 24729000147 $0.00 $0.00 24729000189 $0.00 $0.00 24729000202 $0.00 $0.00 24729000228 $0.00 $0.00 Printed 2/3/2020 9:51:29AM Page 12 of 14 TAX IMPACT OF VALUE ADJUSTMENT BOARD - GRANTED Reduction in CountyTaxable Shift in Taxes Value Due to Due to Board Board Actions Actions Vacant Lots and Acreage 24729000244 $0.00 $0.00 24729000260 $0.00 $0.00 24729000286 $0.00 $0.00 24729000309 $0.00 $0.00 24729000325 $0.00 $0.00 24729000341 $0.00 $0.00 24729000422 $0.00 $0.00 24729000448 $0.00 $0.00 24729000464 $0.00 $0.00 24729000480 $0.00 $0.00 24729000503 $0.00 $0.00 26095000361 $0.00 $0.00 26095000387 $0.00 $0.00 26430760004 $0.00 $0.00 29520002556 $0.00 $0.00 29520002608 $0.00 $0.00 29520002653 $0.00 $0.00 29520002705 $0.00 $0.00 29520002750 $0.00 $0.00 29520002802 $0.00 $0.00 31374001681 $0.00 $0.00 34840480005 $0.00 $0.00 35985280004 $0.00 $0.00 35996160003 $0.00 $0.00 36303560004 $0.00 $0.00 36303600003 $0.00 $0.00 36303640005 $0.00 $0.00 36450200000 $0.00 $0.00 38844400003 $0.00 $0.00 39490840003 $0.00 $0.00 48172040002 $0.00 $0.00 52450760003 $0.00 $0.00 52560000501 $0.00 $0.00 56807840006 $0.00 $0.00 60204200345 $0.00 $0.00 61481640002 $0.00 $0.00 62030900383 $0.00 $0.00 66760013407 $0.00 $0.00 73620100773 $0.00 $0.00 76400000045 $0.00 $0.00 76400000087 $0.00 $0.00 76400000100 $0.00 $0.00 76400000207 $0.00 $0.00 77211300001 $0.00 $0.00 77211300108 $0.00 $0.00 81790000229 $0.00 $0.00 82597000081 $0.00 $0.00 84090400102 $0.00 $0.00 35647480003 $0.00 ($208.95) 35761320007 $0.00 ($81.69) 35987920003 $0.00 ($153.55) 35989320009 $0.00 ($94.92) 35990960005 ($1,441.00) ($17.60) Printed 2/3/2020 9:51:29AM Page 13 of 14 TAX IMPACT OF VALUE ADJUSTMENT BOARD - GRANTED Reduction in CountyTaxable Shift in Taxes Value Due to Due to Board Board Actions Actions Vacant Lots and Acreage 36111280000 $0.00 ($65.12) 36127000009 $0.00 ($157.08) 36232000004 $0.00 ($340.05) 47930000146 $0.00 ($71.18) 61430800000 $0.00 ($266.35) 61430920003 ($84,000.00) ($956.76) 61481800004 $0.00 ($242.46) 62103120003 $0.00 ($71.77) 62103160005 $0.00 ($71.77) 62253680008 ($14,120.00) ($162.89) 62253720007 ($37,160.00) ($428.71) 62256440009 ($16,280.00) ($187.82) Total ($153,001.00) ($3,578.67) GRAND TOTAL: ($12,578,988.00) ($257,520.30) Printed 2/3/2020 9:51:29AM Page 14 of 14 ITEM 10 Review of VAB Website 02/10/2020 Item 10 EXECUTIVE SUMMARY Review of Value Adjustment Board Website for Compliance OBJECTIVE: The Value Adjustment Board Legal Counsel requests authorization to review the Value Adjustment Board (VAB) website for verification of compliance. CONSIDERATIONS: Pursuant to Florida Statute (F.S.) Chapter 194 , Florida Administrative Code (F.A.C.) Chapter 12D-9 and the Department of Revenue 's Uniform Policies and Procedures Manual , it is imperative that each Value Adjustment Board (VAB) throughout the state meet the requirements of legal notices and documentation be present and current on their associated websites for public viewing and reference. The Collier County VAB Legal Counsel has requested this authorization from the VAB in the past and will continue to request prior to each tax year. The V AB websites are periodically checked by the Department of Revenue for compliance , so Collier County needs to continue their ongoing review to verify that all linked or referencing documents are in a current status for public access. RECOMMENDATION: Authorize the V AB Legal Counsel to review the Value Adjustment Board website for verification of compliance for the current year and the upcoming V AB Tax Year 2020. Page 1 ITEM 11 Renewal of Professional Service Contracts 02/10/2020 Item 11 EXECUTIVE SUMMARY Recommendation to authorize the extension option of the contract(s) per RFP 17-7046 Independent Legal Services for the Value Adjustment Board (V AB), RFP 17-7047 Appraiser Special Magistrate for Value Adjustment Board (V AB) and RFP 17-7048 Attorney Special Magistrate for Value Adjustment Board (VAB) and to authorize the execution of the contract extensions with the applicants. OBJECTIVE: To authorize the extension option and the execution of agreement on each of the current contracts for the following: V AB Legal Counsel, the V AB Appraiser Special Magistrates , and the VAB Attorney Special Magistrate for the Collier County Value Adjustment Board (VAB). CONSIDERATIONS: Florida Statute 194 .035 requires "In counties having a population of more than 75 ,000 , the board shall appoint special magistrates for the purpose of taking testimony and making recommendations to the board , which recommendations the board may act upon without further hearing. These special magistrates may not be elected or appointed officials or employees of the county but shall be selected from a list of those qualified individuals who are willing to serve as special magistrates. Employees and elected or appointed officials of a taxing jurisdiction or of the state may not serve as special magistrates . The clerk of the board shall annually notify such individuals or their professional associations to make known to them that opportunities to serve as special magistrates exist." "A special magistrate appointed to hear issues of exemptions , classifications , and determinations that a change of ownership , a change of ownership or control , or a qualifying improvement has occurred shall be a member of The Florida Bar with no les s than 5 years' experience in the area of ad valorem taxation. A special magistrate appointed to hear issues regarding the valuation of real estate shall be a state certified real estate appraiser with not less than 5 years' experience in real property valuation. A special magistrate appointed to hear issues regarding the valuation of tangible perso nal property shall be a designated member of a nationally recognized appraiser's organization with not less than 5 yea rs' experience in tangible personal property valuation. A special magistrate need not be a resident of the county in which he or she serves. A special magistrate may not represent a person before the board in any tax year during which he or she has served that board as a special magistrate. Before appointing a special magistrate , a value adjustment board shall verify the special magistrate's qualifications. The value adjustment board shall ensure that the selection of special magistrates is based solely upon the experience and qualifications of the special magistrate and is not influenced by the property appraiser." Accordingly , the Value Adjustment Board selected and appointed Holly E. Cosby , Esq. as the Independent Legal Counsel for the V AB; Lorraine Dube , Scott Watson with Coastal Consulting Group , and Mark Pelletier as the Appraiser Special Magistrates , and Ellen T. Chadwell as the Attorney Special Magistrate for VAB in 2017. The initial term of their contracts was three (3) years , with an option for renewal for a one (1) two-year term. The initial term of their agreements will expire prior to the beginning of the 2020 V AB session (see attached agreements). 02/10/2020 Item 11 The V AB Legal Counsel and each of the Magistrates have submitted written requests to continue serving in Collier County for the extended period , if authorized. The written notifications are attached to this Executive Summary. V AB Staff recommends that the Board authorize the extension for each of the agreements for the V AB professional services. The extension will extend their terms through the 2021 V AB session. Authorizing these extensions will prompt the Collier County Procurement Services Division to prepare the extension documents to be executed by each professional. Those extensions will be placed int o the V AB records , for reference . FISCAL IMP ACT: The cost of the V AB process is shared by statute. The County pays three- fifths of the expense , with the District School Board responsible for two-fifths of these expenses . The County will pay these costs and invoice the School Board for its respective share. These expenditures are included in the operating budget in the General Fund (001 ), Other General Administrative cost center (1030 l 0). RECOMMENDATION: That the Value Adjustment Board (VAB) authorizes the extension option and execution thereof of the contracts for Agreement 17-7046 Independent Legal Services for the Value Adjustment Board (VAB) -Holly E. Cosby , Esq.; Agreements 17-7047 Appraiser Special Magistrate for Value Adjustment Board (VAB) -Lorraine Dube , Scott Watson with Coastal Consulting Group , Inc., and Mark Pelletier with South Florida Valuation Services, Inc.; and Agreement 17-7048 Attorney Special Magistrate for Value Adjustment Board (VAB) -E ll en T. Chadwe ll , Esq . PREPARED BY: Patricia Morgan , Director VAB Clerk 's Office Attachments: • Written Requests to Continue from all Service Providers • Agreement 17-7046 Independent Legal Services for Value Adjustment Board • Agreements 17-7047 Appraiser Special Magistrate for Value Adjustment Board (for Dube, Coastal Consulting Group, and South Florida Valuation Services) • Agreement 17-7048 Attorney Special Magistrate for Value Adjustment Board Patricia L. Morgan From: holly @cosbylaw .com Sent: To: Subject: Tuesday, December 3, 2019 3:58 PM Patricia L. Mo rgan ; value adjustment board Request to Cont inue Importance: High External Message : Pl ease u se caution when op ening atta chments, clicking links, or repl ying to this message. Good afternoon . My current contract commenced on June 1, 2017 and culminates on May 31 , 2020 . I do have an additional two (2) year option to extend my contract , which I would absolutely LOVE to do . Please accept this email as my formal intent to return and request to extend my contact as Collier County VAB Attorney for an additional two (2) year period , through May 31 , 2022 . I would like to extend my contract for a longer period of time , if it is permitted . I truly enjoy working with and for Collier County . I believe that we would need to get this on the Final Meeting agenda, so that the Board can discuss this matter in order to ensure that the Board has legal representation for the 2020 Organizational Meeting. Please let me know if you have any questions or concerns. Very truly, Holly Cosby HOLLY E. COSBY LAW OFFICE OF HOLLY E. COSBY , P.A . 602 CENTER ROAD FORT MYERS, FLORIDA 33907 (239) 93 1-0006 (239) 41 8-0006 (FAX) This electronic message transmission and any associated files and/or attachments contains information from the Law Office of Holly E. Cosby , P.A. that is considered confidential or privileged . The information is intended solely for the recipient and use by any other party is not authorized . If you are not the intended recipient , be aware that any disclosure , copying , distribution or use of the contents of this information is prohibited . If you have received this electronic transmission in error, please permanently delete this information and notify me immediately by telephone (239-931-0006), or by electronic mail (holly@cosbylaw.com ). Additionally , however, Florida has a very broad Public Records Law. Most written communications to or from State and Local Officials regarding State or Local business are public records available to the public and media upon request. Your email communications may therefore be subject to public disclosure . Thank you . 1 The Law Office of Ellen T. Chadwell, PL December 19 , 2019 Collier County V AB c/o Patricia Morgan, V AB Clerk 3299 Tamiami Trail E., Suite 401 Naples , FL 34112 RE: 2020 V AB Season Special Magistrate Services Dear Trish: 5675 Strand Ct., Naples, FL 34110 Office: 239-249-3560, Cell: 239-293-7691 www.chadwelllaw.com ellen@chadwelllaw.com Via Electronic Mail Please inform the Collier County Value Adjustment Board and its Counsel, Ms. Cosby, that I am interested in serving again next year as an Attorney Special Magistrate for the Collier County VAB. If you require anything further , please let me know. Sincerely, I sl :Ellen r. Chadwell Ellen T. Chadwell /etc. Lorraine Dube 6231 Ashwood Lane Naples, Florida 34110 Telephone : 239-293-5768 Email: dube5757@yahoo.com November 26 , 2019 Clerk to the Value Adjustment Board Administration Building "F" 3299 Tamiami Trail East, Suite 401 Naples, Florida 34112 RE: Agreement 17-7047 for Appraiser Special Magistrate for the Value Adjustment Board. Dear Sir/Madam, My contract for services as an Appraiser Special Magistrate started on September 1, 2017 for a three-year term . The agreement states that "the Value Adjustment Board (VAB) may, at its discretion and with consent of the Appraiser Special Magistrate , renew the agreement under all of the terms and conditions contained in the agreement for one (1) additional (2) year period." This letter serves as notice that I want to renew my contract with Collier County Value Adjustment Board for an additional (2) year term under the same conditions contained in the original agreement dated September 17 , 2017. I look forward to hearing from you. Re~=ittu 1 ~~ube Appraiser Special Magistrate Patricia L. Morgan From: Sent: To: Subject: ccg25@bellsouth .net Tuesday , Janua ry 7, 2020 9:49 AM Patricia L. Morgan 2020 ta x cycle for VAB hearings External Message : Please use caution when opening attachments , cliclcing links , or replying to this message. I would be happy to serve as a special magistrate to the Collier County VAB for the 2020 tax cycle under the same contract terms/conditions as I have for 2019. This includes the same travel compensation time as has existed for the past 11 years I have served . It has always been a pleasure dealing with County employees and citizens of Collier County. Scott Watson, MAI Appraiser Special Magistrate 954 -295 -2647 Cell 954-776 -9938 Office CCG25BellsoutH .net 1 From : sflval@bellsouth.net <sflval@bellsouth.net > Sent : Thursday , January 16, 2020 3:27 PM To : Patricia L. Morgan <patricia.morgan@co ll ierclerk.com > Subject : RE : VAB Special Magistrate Services Importance : High Good afternoon, I would like to continue to serve as a VAB Tangible and Residential Special Magistrate . Thank you . Mark L. Pelletier, CMEA,SRA Appraising Machinery/Equipment, Residential and Business Brokerage SFL Valuation Sev ices , Inc . P.O. Box 33621 Palm Beach Gardens , FL 33420 Phone : 561 -313 -1067 E-mail: sflval@bellsouth.net Fax : 561-575 -4536 Web : floridavaluations .com -----Original Message ----- From : Patricia L. Morgan <patricia .morgan@coll ierclerk .com > Sent : Thursday, January 16 , 2020 11 :53 AM To : 'sflval@bellsouth .net' <sflval@bel l south.net> Cc: Patricia L. Morgan <patricia.morgan@co l lierclerk.com > Subject : VAB Special Mag istrate Services Good morning, Please update our office as to your interest in continuing to serve as a VAB Special Magistrate for Collier County 's VA B. The current contract states the following : AGREEMENT TERM . The Agreement shall be for a three (3) year period , commencing on the date of contract execution . The Value Adjustment Board (VAB) may, at its d iscretion and with the consent of the Appra is e r Special Magistrate, renew the Agreement under all of the terms and conditions contai n eci in this Agreement for one (1) additional two (2) year period . The County shall give the Apprai se r Special Magistrate written notice of the VAB's intention to renew the Agreement term pri or t o the end of the Agreement term then in effect. If you are interested in continuing to serve for an additional period of two years , please let the VAB know . We will include your notification into the VAB's Agenda for their February meeting . Thank you for your service to the citizens of Collier County . Regards, Trish ITEM 11 Renewal of Professional Service Contracts Holly E. Cosby, P.A. AGREEMENT 17-7046 for Independent Legal Services for the Value Adjustment Board (VAB) THIS AGREEMENT, made and entered into on this 1 st day of June 2017 , by and between Holly E. Cosby , P.A., hereinafter called the "Attorney» authorized to do business in the State of Florida , and the Collier County Value Adjustment Board ; consisting of members from the Collier County Board of County Commiss ioners , a political subdivision of the State of Florida , and a member from the District School Board of Coll ier County, one Homesteaded Citizen member and one Business C it izen member, hereinafter collective ly called the "Value Adjustment Board " (VAS). WITNESS ETH: 1. AGREEMENT TERM. The Agreement shall be for a three (3) year period , commencing on June 1, 2017 and terminating on May 31 , 2020 . The Value Adjustment Board (VAS) may , at its d iscret ion and with the consent of the Attorney, renew the Agreement under all of the terms and conditions contained in th is Agreement for one (1) add itional two (2) year period . The County shall give the Attorney written notice of the VAB 's intent ion to renew the Agreement term prior to the end of the Agreement term then in effect. The County Manager, or his des ignee , may at his discretion , extend the Agreement under all of the terms and conditions contained in this Agreement for up to one hundred and e ighty (180) days. The County Manager, or his designee , shall give the Attorney written not ice of the County's intention to extend the Agreement term prior to the end of the Agreement term then in effect. 2. STATEMENT OF WORK. The Attorney shall provide Legal Services to the Value Adjustment Board in accordance with the terms and cond it ions of Request for Proposal (RFP) #17-7046, and the Attorney's proposal referred to herein and made an integral part of this Agreement. This Agreement contains the entire understanding between the parties and any modifications to this Agreement shall be mutually agreed upon in wr iting by the Parties , in compliance with the County's Procurement Ordinance , as amended , and the Procurement Procedures in effect at the time such services are authorized . 3 . COMPENSATION . The VAB shall pay the Attorney for the performance of this Agreement on an hourly basis at a rate of two hundred twenty-five dollars ($225 .00) per hour after receipt of an itemized statement of services . The parties hereto will agree to the frequency of any periodic payments . Payment will be made to Attorney upon receipt of a proper invoice or statement of hourly services provided and upon approval by the Cieri< to the VAS or his designee, and in compliance with Chapter 218, FL Statutes, otherwise known as the "Local Government Prompt Payment Act." Pagel of5 l !,1046 Independ ent Lega l Servic~ for the Co ll ier Co unt y Va lue Adju stment Board (VAB) Attorney agrees to pay for ordinary expenses i ncurred , including , but not lim ited to , costs of mailing , cop ies , facsimiles, telephone expenses , document delivery (e .g ., FEDEX , etc .) and secretarial services . Ordinary expenses as used herein shall not incl ude the mailing of copying expense of materials for mass dissemination . However, the parties hereto may agree to include additional expenses or services in this Agreement by mutual consent. 4. NOTICES. All notices from the County to the Attorney shall be deemed duly served if mailed or faxed to the Attorney at the following address : Law Office of Holly E. Cosby, P.A. Attention: Holly E. Cosby, P.A. Address: 602 Center Road Ft. Myers, FL 33907 Telephone: 239-931-0006 Facsimile: 239-418-0006 Email: holl y@ cos bylaw.c om All Notices from the Attorney to the VAB shall be deemed duly served if mailed or faxed to the Value Adjustment Board at the following address : Clerk to the Value Adjustment Board Administration Building "F" 3299 Tamiami Trail East Suite 401 Naples, FL 34112 Telephone: (239) 252-8399 Fax: (239) 252-8408 The Attorney and the Value Adjustment Board, or County, may change the above stated mailing address at any time upon giving the other party written notification . All notices under this Agreement must be in writing . 5. NO PARTNERSHIP . Nothing herein contained shall create or be construed as creating a partnership between Collier County or the District School Board and the Attorney or to constitute the Attorney as an agent of Collier County or the District School Board. 6. PERMITS: LICENSES: TAXES. In compliance with Section 218 .80, F.S., all permits necessary for the prosecution of the Work shall be obtained by the Attorney. Payment for all such permits issued by the County and all non-County permits necessary for the prosecution of the Work shall be procured and paid for by the Attorney. The Attorney shall also be solely responsible for payment of any and all taxes levied on the Attorney . In addition , the Attorney shall comply with all rules , regulations and laws of Collier County , the State of Florida , or the U.S. government now in force or hereafter adopted . The Attorney agrees to comply with all laws governing the responsibility of an employer with respect to persons employed by the Attorney . Page 2 o f5 #17-7046 Independent Lc:gal Seivices for the Collier County Value Adj ustment Board {VA B) 7. NO I MPROPER USE. The Attorney will not use , nor suffer or permit any person to use in any manner whatsoever, County facilities for any improper, immoral or offensive purpose , or for any purpose in violation of any federal , state , county or municipal ordinance , ru le, order or regulation, or of any governmental rule or regulation now in effect or hereafter enacted or adopted. In the event of such violation by the Attorney or if the VAS or its authorized representative shall deem any conduct on the part of the Attorney to be objectionable or improper, the County shall have the right to suspend the co ntract of the Attorney . Should the Attorney fa il to correct any such violation, conduct , or practice to the satisfaction of the VAB within twenty-four (24) hours after receiving notice of such violation , conduct, or practice , such suspension to continue until the violation is cured . 8 . T ERMINAT ION . Should the Attorney be found to have failed to perform the serv ices in a manner satisfactory to the VAS as per the requirements of this Agreement , the VAS may terminate said Agreement immediately for cause ; further the VAS may terminate this Agreement for convenience with a th irty (30) day written notice . The VAS shall be sole judge of non -performance . 9 . CON T INUED REPRESENTAT ION . In the event suspension or termination occurs , Attorney agrees to continue representation of the VAB , as needed, to make determinations regarding the suspension , and/or until such time as a replacement counsel can be appointed by the Value Adjustment Board (VA B) in compliance with §194 .015 , Florida Statute . 10 . NO DISCRIMINATION . The Attorney agrees that there shall be no discrim ination as to race, sex, color, creed or national origin . 11 . INSURANCE . The Attorney shall provide insurance as per requiremen ts outlined in RFP #17 -7 046 as follows : A . Commerc ial General Liab ility: Coverage shall have minimum limits of $500 ,000 Per Occurrence , $2 ,000 ,000 aggregate Single Limit of Bodily Injury Liability and Property Damage Liab ility . This shall include Premises and Operations ; Independent Attorneys ; Products and Completed Operations and Contractual Liability . B. Workers ' Compensation : Insurance covering all empl o yees meeting Statutory Limits in compliance with the applicable state and federal laws . The coverage must include Employers' Liab il ity with a minimum limit of $100 ,000 for .[- each accident. ~ +v~ f1m ,+.5 <-~ 5'CO,a::o.Do) w I ~ C . Profess ional Liability: Coverage shall have minimum limits of}Oj1 ,000 ,000 . Special Requirements : Collier County shall be listed as the Certificate Holder and included as an Addition al Insured on the Comprehensive General Liability Policy. Current , valid insurance policies meeting the requirement herein identified shall be maintained by Attorney during the duration of th is Agreement. Renewal certificates shall be sent to the County thirty (30) days prior to any expiration date . There shall be a thirty Page 3 of 5 #17-7046 lnd<1>t.11dcn1 L,:gal St:JVices for the Colli.:r County Value Adjustment Board (VAB) (30) day notification to the County in the event of cancellation or modification of any stipulated insurance coverage. Attorney shall ensure that all Attorneys engaged in providing services under this contract shall comply with the same insurance requirements. The same Attorney shall provide the Collier County Procurement Services Division with certificates of insurance meeting the required insurance provisions. 12. INDEMNIFICATION. To the maximum extent permitted by Florida law, the Attorney shall indemnify and hold harmless Collier County and the VAB, its officers and employees from any and all liabilities, damages, losses and costs, including, but not limited to, reasonable attorneys' fees and paralegals' fees, whether resulting from any claimed breach of this Agreement by Attorney, any statutory or regulatory violations, or from personal injury, property damage, direct or consequential damages, or economic loss, to the extent caused by the negligence, recklessness, or intentionally wrongful conduct of the Attorney or anyone employed or utilized by the Attorney in the performance of this Agreement. This indemnification obligation shall not be construed to negate, abridge or reduce any other rights or remedies which otherwise may be available to an indemnified party or person described in this paragraph. This section does not pertain to any incident arising from the sole negligence of Collier County or the VAB . 12 .1 The duty to defend under this Article 12 is independent and separate from the duty to indemnify, and the duty to defend exists regardless of any ultimate liability of the Attorney, VAS and any indemnified party. The duty to defend arises immediately upon presentation of a claim by any party and written notice of such claim being provided to Attorney. Attorney's obligation to indemnify and defend under this Article 12 will survive the expiration or earlier termination of this Agreement until it is determined by final judgment that an action against the VAB or an indemnified party for the matter indemnified hereunder is fully and finally barred by the applicable statute of limitations. 13 . AGREEMENT ADMINISTRATION. This Agreement shall be administered by the Clerk to the VAB and the Collier County Procurement Services Division . 14 . COMPONENT PARTS OF THIS AGREEMENT . This Agreement consists of the following component parts, all of which are as fully a part of the Agreement as if herein set out verbatim: Attorney's Proposal, Insurance Certificate(s), and RFP #17-7046 "Independent Legal Services to the Value Adjustment Board", including Scope of Work. 15. AMENDMENT . This Agreement can only be amended in writing, executed by all parties in the same manner as this original Agreement. Page 4 of 5 #17 • 7046 lnd t--pen d ent Legal Services for th e Co ll ier Co unty Valu e Adj ustment Boa rd (VAB) IN WITNESS WHEREOF , the parties hereto , have each , respective ly , by an authorized person or agent, have executed this Agreement on the date and year first written above. ATTEST: DWIGHT E. BROCK , CLERK Attest as to Chairman'~ signature only. Approved as to Form and Legality : COLLIER COUNTY VALUE AD USTMENT BOARD :~r;a:°C::• P.A. Holly E. Cosby, P .A. Pa ge 5 of5 #17-7046 ln<lepL11dL11 1 Legal Services for !he Co ll ier Coun ty Va lu e Adjuwncnt Board (VA B) I I HDl Florida Lawyers Mut ual INSURANCE COMPANY CERTIFICATE OF 11\SURANCE This Certificate is issued as a matter of infom,ation only and confers no rights upon the Certificate Holder. This Certificate does not amend. extend or alter the coverage afforded by the policy listed below : NAMED INSURED AND ADDRESS : Law O11ice of Holly E. Cosby. P.A. 602 Center Road Fort Myers. FL 33907 This is to certify that the policy of insurance listed below has been issued to the insured named above and is in force at this time . TYPE OF INSURANCE: POLICY NUMBER : POLICY TERM : LIABILITY LIMITS : LA WYERS PROFESSIONAL LIABILITY 79637 10/13 /2016 to 10 /13 /2017 $ 500 ,000 per claim $1 ,000,000 total limit CANCELLATION : Should the above-described policy be canceled before the expiration date thereof, the issuing Company will endeavor to mail 30 days written notice to the below named Certificate Holder , but failure to mail such notice shall impose NO obligation or liability of any kind upon the Company , its agents or representatives. NAME AND ADDR ESS OF CERTIFICATE HOLDER : April 20. 2017 DA TE OF ISSUE Collier County Value Adjustment Board c/o Minutes Office 3299 Tamiami Tra il East. Suite 40 I Naples . Florida 34 I 12 541 East Mit chell Hammock Road . Oviedo, FL 32765 P 800 633 6458 I F f:00 781 2010 I lhn1c.com I I fl Florida Lawyers Mutual INSURANCE CO MPANY ' ' CLR I IFI CJ\ I l· OF INSL IR/\ '\C l·. Thi~ Certil i caie i · iss uc d as a mattcr or infonnat ion 0111) and confer, no rig ht, upon th .: Ccn ifica tc I I older. Th i. Catifi catc docs not a111c11d . c \l cnd or alter the CO\<'ragc a tfordcJ b) th.: pnlic) li,tcd b.:l1m : NAM I-.D I ·st JRl :D Ai':D /\DDRl:~S : I 3 \\ Oflicc 11f I loll) I·. Co b). P.A 602 Center Road l·on l:,<'r . 1-1 '.1907 fhi -is to c..:nify that the poli c) of in urancl.' listed bclo \\ has bccn is,ucd to tho: in ·urcd named a bo\c an 1 is in fort:l' at th is ti me IY l'l: OF INS RA C l · POLICY L \i1BER POI.ICY TERI\!: l.lAUILI I Y LIM I I S . 1./\ \\'Yl·.R'-i PROl ·ES'.-11O!'\AI I I BIi 11 '\ 88-4 7 IO 13 20 I 8 I ll IO 13 20 I 9 500.000 pt:r claim 1.000.000 total limit CA 'sCEl.l.A no : hou ld the bO\t:-de ·cribed poliq be cancekd bl.'i cm.: the c,p1ra1ion da tc thereof. the i, ·uing Cumpan ) \I ill ndea\Or to mail 'Oda) \H itten notice to the be lo \1 n.imcd Ccrt ilicatc ll oldc r. but failun.: to mail . uch notice shall impose ;--;o ob liga tion or lia bi lit) ofan) ~ind upon 1h e Compan }. it, agents or rc pr..:,entativc,. NAI\IE A ·o ADDRLSS or C l R I IIKA I l: I IOI.DIR : O~tob~r I I . 20 I 8 D. TE OF ISS l JF Collic·r Coun t) aluc ,\d1u,1111.:n1 Board co Minut.:s Office '299 I a111ia111i I rai l l·.a,1. '-i u11c -HI I , aplc . r lo rid a 3-l I I 2 IVL 541 East Mitchell Hammock Road, Oviedo, FL 32765 , P 800.633 .6458 I F 800.781.2010 I flmic.com ! ITEM 11 Renewal of Professional Service Contracts Lorraine Dube AGREEMENT 17-7047 for Appraiser Special Magistrate for the Value Adjustment Board (VAB) THIS AGREEMENT , made and entered into on this j_ day of 5i:f.(-2017 , by and between Lorraine Dube , hereinafter called the "Appraiser Special Magistrate " authorized to do business in the State of Florida , and the Collier County Value Adjustment Board ; consisting of members from the Collier County Board of County Commissioners, a political subdivision of the State of Florida , hereinafter called the "Value Adjustment Board " (VAB). WITNESS ETH: 1. AGREEMENT TERM . The Agreement shall be for a three (3) year period , commencing on the date of contract execution . The Value Adjustment Board (VAB) may , at its discretion and with the consent of the Appraiser Special Magistrate, renew the Agreement under all of the terms and conditions contained in this Agreement for one (1) additional two (2) year period . The County shall give the Appraiser Special Magistrate written notice of the VAB 's intention to renew the Agreement term prior to the end of the Agreement term then in effect . The County Manager, or his designee , may at his discretion , extend the Agreement under all of the terms and conditions contained in this Agreement for up to one hundred and eighty (180) days . The County Manager, or his designee , shall give the Appraiser Special Magistrate written notice of the County's intention to extend the Agreement term prior to the end of the Agreement term then in effect . 2 . STATEMENT OF WORK . The Appraiser Special Magistrate shall provide professional services to the Value Adjustment Board in accordance with the terms and conditions of Request for Proposal (RFP) #17-7047, and the Appraiser Special Magistrate's proposal referred to herein and made an integral part of this Agreement. This Agreement contains the entire understanding between the parties and any modifications to this Agreement shall be mutually agreed upon in writing by the Parties , in compliance with the County's Procurement Ordinance , as amended , and the Procurement Procedures in effect at the time such services are authorized . 3 . COMPENSATION . The VAB shall pay the Appraiser Special Magistrate for the performance of this Agreement on an hourly basis at a rate of one hundred twenty dollars ($120 .00) per hour after receipt of an itemized statement of services . The parties hereto will agree to the frequency of any periodic payments. Payment will be made to Appraiser Special Magistrate upon receipt of a proper invoice or statement of hourly services prov ided and upon approval by the Clerk to the VAB or his designee , and in compliance with Chapter 218 , FL Statutes , otherwise known as the "Local Government Prompt Payment Act." Page 1 of 6 #17-704 7 Appraiser Spec ial Mag ist rate for the Coll ier County Va lue Adjustment Board (VAB ) The Appraiser Specia l Mag ist rate will maintain a record of time for his/her performance under this Agreement and shall subm it an invoice to the VAB after completion of all scheduled hearings and recommendations to the VAB . This invoice shall be signed and certified by the Appraiser Special Magistrate as being accurate . Any time required for research and preparation beyond the hours required to conduct hearings shall not exceed twice the number of hou rs required for he a rings w ithout documentation of the need for such addit ional hours and advance approval by the VAB Attorney or the VAB Clerk . Hours spent for preparation and research in excess of this standard and without advance written approva l w ill be deemed excessive and unreasonable and subject to non -payment. Time spent traveling to the location of the hearing in excess of one (1) hour will be compensated at the hourly rate . The compensation paid to the Appraiser Special Mag istrate shall be borne three -f ifths (3/5s) by the COUNTY and two-fifths (2 /5s) by the SCHOOL BOARD . After payment of compensation to the Appraiser Special Mag ist rate , the COUNTY will calculate the SCHOOL BOARD 's sha re of the compensation paid and prepare an invoice for the SCHOOL BOARD . The SCHOOL BOARD agrees to pay the COUNTY within thirty (30) days of rece ipt of this invo ice . Appraiser Special Magistrate agrees to pay for ordinary expenses incurred , including , but not lim ited to , costs of mai ling , copies , facsim iles , telephone expenses , document del ivery (e .g ., FEDEX , etc .) and secretarial services . Ord i nary expenses as used here in shall not include the mail ing of copy ing expense of materials for mass dissemination . Howeve r, the parties hereto may agree to include addit ional expenses or services in this Agreement by mutua l consent. 4 . NOTICES . All notices from the County to the Appraiser Special Mag istrate shall be deemed duly served if mailed or faxed to t he Appra iser Special Magistrate at the following address : Lo rra ine Dub e 62 31 Ashwood La ne Naples , Flo ri da 3411 O Telephone : (239 ) 566 -8848 Cell ular : (239 ) 293 -576 8 T elephone : Ema il: dube5757@yahoo.com All Notices from the Appraiser Special Magistrate to the VAB shall be deemed duly served if mailed or faxed to the Value Adjustment Board at the following address : C lerk to t he Valu e Ad j ust m e nt Board Adm ini stratio n Bu ild ing "F" 3299 Ta m iam i Tra il East Su ite 40 1 Page 2 of 6 #1 7-7047 App raiser Speci al Ma g istr ate for the Collier County Value Ad justme nt Board (VA S) Naples, FL 34112 Telephone: (239) 252-8399 Fax : (239) 252-8408 Email : vabcle rk@ col li ercle rk.com The Appraiser Special Magistrate and the Value Adjustment Board , or County , may change the above stated mailing address at any time upon giving the other party written notification . All notices under this Agreement must be in writing. 5. NO PARTNERSHIP . Nothing herein contained shall create or be construed as creating a partnership between Collier County or the District School Board and the Appraiser Special Magistrate or to constitute the Appra iser Special Magistrate as an agent of Collier County or the District School Board . 6 . PERMITS: LICENSES: TAXES . In compliance with Section 218 .80 , F .S., all permits necessary for the prosecution of the Work shall be obtained by the Appraiser Special Magistrate . Payment for all such permits issued by the County and all non -County permits necessary for the prosecution of the Work shall be procured and paid for by the Appraiser Special Magistrate . The Appraiser Special Magistrate shall also be solely responsible for payment of any and all taxes levied on the Appraiser Special Magistrate. In addition , the Appraiser Special Magistrate shall comply with all rules , regulations and laws of Collier County , the State of Florida , or the U.S. government now in force or hereafter adopted . The Appraiser Special Magistrate agrees to comply with all laws governing the responsibility of an employer with respect to persons employed by the Appraiser Special Magistrate . Further, in compliance with § 119 .0701 , Florida Statutes which affect Special Magistrate 's duties and services provided pursuant to this Agreement , Special Magistrate further agrees as follows : a . If Special Mag istrate has questions regarding the application of chapter 119 , Florida Statutes , to the Special Magistrate 's duty to provide public records relating to this Agreement ,, contact the custodian of public records at (239) 252-8399 , vabclerk@c o llierclerk .com and/or Collier County Value Adjustment Board , 3299 Tamiami Trail East , Suite 401 , Naples , Florida 3411 . b . Special Magistrate must comply with all public record laws , including , but not limited to : i. Keep and ma intain public records required by the VAB to perform the service . ii. Upon request from the VAB 'S custodian of public records , provide the VAB with a copy of the requested records or allow the records to be inspected or copied within a reasonable time at a cost that does not exceed the cost provided in Chapter 119, Florida Statutes or as otherwise provided by law . iii. Ensure that public records that are exempt or confidential and exempt from public records disclosure requirements are not disclosed except as authorized by law for the duration of this Agreement term and following completion of this Agreement if Special Magistrate does not transfer the records to the VAB. iv . Upon completion of this Agreement , transfer , at no cost , to the VAB all public records in possession of Special Magistrate or keep and maintain public Page 3 of 6 #1 7-704 7 Appraiser Special Mag istrate for the Collier County Va lue Ad j ustment Board (VAB ) records required by the VAB to perform the contracted services . If Special Magistrate transfers all public records to the VAB upon completion of this Agreement , Special Magistrate shall destroy any duplicate public records that are exempt or confidential and exempt from public records disclosure requirements . If Special Magistrate keeps and maintains public records upon completion of this Agreement , Special Magistrate shall meet all applicable requirements for retaining public records. All records stored electronically must be provided to the VAB , upon request from the VAB 'S custodian of public records , in a format that is compatible with the information technology systems of the VAB . c . A request to inspect or copy public records relating to VAB 'S contract for services must be made directly to the VAB . If the VAB does not possess the requested records , the VAB shall immediately not ify Special Magistrate of the request, and Special Magistrate must provide the records to the VAB or allow the records to be inspected or copied within a reasonable t ime . d. If Special Magistrate does not comply with the VAB 'S request for records , the VAB shall enforce the provisions of this Agreement , and in the event that Special Magistrate fails to provide public records to the VAB within a reasonable time may be subject to penalties under §119 .10, Florida Statutes and further civil action , including any attorney fees associated therewith . 7 . NO IMPROPER USE . The Appraiser Special Magistrate will not use , nor suffer or permit any person to use in any manner whatsoever, County facilities for any improper, immoral or offensive purpose , or for any purpose in violation of any federal , state , county or municipal ordinance , rule , order or regulation , or of any governmental rule or regulation now in effect or hereafter enacted or adopted . In the event of such violat ion by the Appraiser Special Magistrate or if the VAB or its authorized representative shall deem any conduct on the part of the Appraiser Special Magistrate to be objectionable or improper , the County shall have the right to suspend the contract of the Appraiser Special Magistrate . Should the Appraiser Special Magistrate fail to correct any such violation , conduct , or practice to the satisfaction of the VAB within twenty-four (24) hours after receiving notice of such violation , conduct , or practice , such suspension to continue unti l the violation is cured . 8 . T ERMINATION . Should the Appraiser Special Magistrate be found to have failed to perform the services in a manner satisfactory to the VAB as per the requirements of this Agreement , the VAB may terminate said Agreement immediately for cause ; further the VAB may terminate this Agreement for convenience with a thirty (30) day written notice . The VAB shall be sole judge of non-performance . 9 . CONTINUED REPRESENTATION . In the event suspension or termination occurs , Appraiser Special Magistrate agrees to continue representation of the VAB , as needed , to ma ke determinations regarding the suspension , and/or until such time as a replacement counsel can be appointed by the Value Adjustment Board (VAB) i n compliance with §194 .015 , Florida Statute . 1 0 . NO DISCR IMINATION . The Appraiser Special Magistrate agrees that there shall be no discrimination as to race , sex , color , creed or national origin . Page 4 of 6 #17-704 7 Appra ise r Spe ci al Magistrate fo r the Co lli er County Val ue Ad justment Board (VAB ) 11 . INDE MNI FICATION. To the maximum extent permitted by Florida law , the Appraiser Special Magistrate shall indemnify and hold harmless Collier County and the VAB , its officers and employees from any and all liabilities , damages , losses and costs, including , but not limited to, reasonable attorneys ' fees and paralegals' fees, whether resulting from any claimed breach of this Agreement by Appraiser Special Magistrate , any statutory or regulatory violations , or from personal injury, property damage , d irect or consequential damages , or economic loss , to the extent caused by the negligence , recklessness , or intentionally wrongful conduct of the Appraiser Special Magistrate or anyone employed or utilized by the Appraiser Special Magistrate in the performance of this Agreement. This indemnification obligation shall not be construed to negate , abridge or reduce any other rights or remedies which otherwise may be available to an indemnified party or person described in this paragraph . This section does not pertain to any incident arising from the sole negligence of Collier County or the VAB . 11 .1 The duty to defend under this Article 12 is independent and separate from the duty to indemnify , and the duty to defend exists regardless of any ultimate liability of the Magistrate , VAB and any indemnified party . The duty to defend arises immediately upon presentation of a claim by any party and written notice of such claim being provided to Magistrate . Magistrate 's obligation to indemnify and defend under this Article 12 will survive the expiration or earlier termination of this Agreement until it is determined by final judgment that an action against the VAB or an indemnified party for the matter indemnified hereunder is fully and finally barred by the applicable statute of limitations . 12 . AG REEMEN T ADMIN IST RAT IO N . This Agreement shall be administered by the Clerk to the VAB and the Collier County Procurement Services Division . 13 . COMPONEN T PARTS OF T HIS AGREEMEN T . This Agreement consists of the following component parts , all of which are as fully a part of the Agreement as if herein set out verbatim : Magistrate's Proposal , Certificate(s), and RFP #17-7047 "Appraiser Special Magistrate for the VAB ", including Scope of Work . 14 . AMENDMEN T . This Agreement can only be amended in writing , executed by all parties in the same manner as this original Agreement. Page 5 of 6 #17 -704 7 Appraise r Special Magistrate fo r the Coll ier County Value Adjustme nt Board (VAB ) IN WITNESS WHEREOF , the part h reto , have each . respec vcly. by an authoriLed person or ag n. have executed h,s Agreement on the date and year firs vnttcn above . ATTEST : DWIG HT E BROC ... QJ..ER )ttfl - ttest as to Chair n ty r signature cr.ly. Approved as to Form and Lega li ty . Otg ,taHy s1gnea by Hoity E Cosby HO 11 Y E COS b Y ON. cn=HoHy E. Cosby. o=uw DIIK, ol Holly E • Cosby, PA.. ou. enwll=hollytk:osby\aw,com c . uc; Dlt~· 2017 08 25 17.53il2 -04 00 VAB Attorney I ., T l ~·-,._) \ ~l .'0 A PRAISf R SP::C AL MAGISTRATE orraino Dube P ,>(J\: 5 o l 6 Spe -I ,fa~~rJf•• ht •hi• (:.Oilier Cou y V u<.: Adt ;rr. .nt ~11d N , ITEM 11 Renewal of Professional Service Contracts Scott H. Watson, MAI Coastal Consulting Group, Inc. AGREEMENT 17-7047 Appraiser Special Magistrate for the Value Adjustment Board (VAB) THIS AGREEMENT , made and entered into on this l_ day of½~· 2017 , by and between Scott H . Watson , MAI /Coastal Consulting Group , Inc., tfe;ein after called the "Appraiser Special Magistrate " authorized to do business in the State of Florida , and the Collier County Value Adjustment Board ; consisting of members from the Collier County Board of County Commissioners , a political subdivision of the State of Florida , hereinafter called the "Value Adjustment Board " (VAS). WIT N ES SETH : 1. AGREEMENT TERM . The Agreement shall be for a three (3) year period , commencing on the date of contract execution . The Value Adjustment Board (VAS) may , at its discretion and with the consent of the Appraiser Special Magistrate , renew the Agreement under all of the terms and conditions contained in this Agreement for one (1) additional two (2) year period . The County shall give the Appraiser Special Magistrate written not ice of the VAB 's intention to renew the Agreement term prior to the end of the Agreement term then in effect. The County Manager, or his designee , may at his discretion , extend the Agreement under all of the terms and conditions contained in this Agreement for up to one hundred and eighty (180) days . The County Manager, or his designee , shall give the Appraiser Special Magistrate written notice of the County's intention to extend the Agreement term prior to the end of the Agreement term then in effect. 2 . STATEMENT OF WORK. The Appraiser Special Magistrate shall provide professional services to the Value Adjustment Board in accordance with the terms and conditions of Request for Proposal (RFP) #17-7047 , and the Appraiser Special Magistrate 's proposal referred to herein and made an integral part of this Agreement. This Agreement contains the entire understanding between the parties and any modifications to this Agreement shall be mutually agreed upon in writing by the Parties , in compliance with the County 's Procurement Ordinance , as amended , and the Procurement Procedures in effect at the time such serv ices are authorized . 3 . COMPENSATION . The VAS shall pay the Appraiser Special Magistrate for the performance of this Agreement on an hourly basis at a rate of one hundred twenty dollars ($120 .00) per hour after receipt of an itemized statement of services . The parties hereto will agree to the frequency of any periodic payments . Payment will be made to Appraiser Special Magistrate upon receipt of a proper invoice or statement of hourly services provided and upon approval by the Clerk to the VAS or his designee , and in compliance with Chapter 218 , FL Statutes , otherwise known as the "Loca l Government Prompt Payment Act." Page 1 of 6 #17-7047 Appra iser Special Mag istrate for the Coll ier County Value Adjustmen t Board (VAB ) The Appra iser Special Mag istrate will maintain a record of t ime for his/her performance under this Agreement and shall submit an invoice to the VAS after complet ion of all scheduled hearings and recommendations to the VAS . This invoice shall be signed and certified by the Appraiser Special Magistrate as be ing accurate . Any time requ ir ed for research and preparation beyond the hours required to conduct hearings sha ll not exceed tw ice the number of hours requ ired for hearings without documentation of the need for such additional hours and advance approval by the VAS Attorney or the VAB Clerk . Hours spent fo r prepa ration and research in excess of th is standard and without advance written approval will be deemed excessive and unreasonable and sub ject to non-payment. Time spent traveling to the location of the hearing in excess of one (1) hour will be compensated at the hour ly rate . The compensation pa id to the Appraiser Special Magistrate shall be borne three-fifths (3/Ss) by the COUNTY and two-fifths (2/5s) by the SCHOOL BOARD . After payment of compensation to the Appraiser Special Magistrate , the COUNTY will calculate the SCHOOL BOARD 's share of the compensat ion paid and prepare an invoice for the SCHOOL BOARD. The SCHOOL BOARD agrees to pay the COUNTY within thirty (30) days of receipt of this invoice . Appraiser Specia l Magistrate agrees to pay for ord in ary expenses incurred , including , but not limited to , costs of mailing , cop ies , facsimi les , telephone expenses , document delivery (e.g., FEDEX , etc .) and secretar ial services . Ordinary expenses as used herein shall not include the mailing of copying expense of materials fo r mass d issemination . However , the parties hereto may agree to include additional expenses or services in th is Agreement by mutual consent. 4 . NOTICES. All notices from the County to the Appra iser Special Magistrate shal l be deemed duly served if mailed o r faxed to the Appra iser Special Magistrate at the following address : Scott Watson Coastal Consulting Groy_p , Inc. --->7".,_&dtt1~at~~-J.µ. 1314 E. Las Olas Boulevard , #801 Ft. Lauderdale, FL 33301 Telephone: (954) 776-9938 Cellular: (954) 294-2647 Telephone: Email: ccg25@bellsouth .net All Notices from the Appra iser Special Magistrate to the VAB shall be deemed duly served if mailed or faxed to the Value Adjustment Board at the following address : Clerk to the Value Adjustment Board Administration Building "F" 3299 Tamiami Trail East Page 2 of6 #17-704 7 Appraiser Specia l Magistrate for the Co lli er County Value Adj ustment Board (VAS) Suite 401 Naples, FL 34112 Telephone: (239 ) 252-8399 Fax: (239) 252-8408 Email : vabclerk@collierclerk .com The Appra ise r Specia l Mag istrate and the Value Adjustment Board , or County , may change the above stated ma il ing address at any time upon giving the other party written not ification . A ll not ices under this Agreement must be in writing . 5. NO PA RTN E RSH IP . Nothing herein contained shall create or be construed as creat ing a partnership between Collier County or the District School Board and the Appraiser Special Mag istrate o r to constitute the Appraiser Special Magistrate as an agent of Collier County o r the District School Board . 6 . PE RM ITS: LICE NSES: T AX ES . In compliance with Section 218 .80 , F.S ., all permits necessary for the prosecution of the Work shall be obtained by the Appraiser Special Magistrate . Payment for all such permits issued by the County and all non-County permits necessary for the prosecution of the Work sha ll be procured and paid for by the Appraiser Special Magistrate . The Appraiser Special Magistrate shall also be sole ly responsible for payment of any and all taxes levied on the Appraiser Special Magistrate . In addition , the Appraiser Special Magistrate sha ll comply with all rules , regulations and laws of Coll ier County , the State of Florida , or the U.S . government now in force or hereafter adopted . The Appraiser Spec ial Magistrate agrees to comply with all laws governing the responsib ili ty of an employer with respect to persons employed by the Appraiser Special Magistrate . Further, in compliance with § 119.0701, Florida Statutes wh ich affect Special Magistra te 's duties and serv ices provided pursuant to th is Agreement , Specia l Mag istra te further agrees as follows : a . If Special Mag istrate has questions regarding the app lication of chapter 119 , Florida Statutes , to the Spec ial Magistrate 's duty to provide public records relating to this Agreement ,, contact the custod ian of public records at (239) 252-8399 , vabclerk@collierclerk.com and /or Collier County Value Adjustment Board , 3299 Tamiam i Trail East , Suite 401 , Naples , Florida 3411 . b . Special Magistrate must comply with all publ ic record laws , inc luding , but not limited to : i. Keep and mainta in public records required by the VAB to perform the service . ii . Upon request from the VAB 'S custodian of public records , provide the VAB with a copy of the requested records or allow the records to be inspected o r cop ied w ithin a reasonable time at a cost that does not exceed the cost provided in Chapter 119 , Florida Statutes or as otherwise provided by law . iii. Ensure that pub li c records th at are exempt or confidential and exempt from public records disclosure requirements are not disclosed except as authorized by law for the duration of this Agreement term and following comple t ion of this Agreement if Special Magistrate does not transfer the records to the VAB . Page 3 of 6 #1 7-7047 Appraiser Special Mag istrate for the Collier County Value Adjustment Board (VAS ) iv . Upon completion of this Agreement , transfer , at no cost , to the VAB all public records in possession of Special Magistrate or keep and maintain public records required by the VAB to perform the contracted services . If Special Magistrate transfers all public records to the VAB upon completion of this Agreement, Special Magistrate shall destroy any duplicate public records that are exempt or confidential and exempt from public records disclosure requirements. If Special Magistrate keeps and maintains public records upon completion of this Agreement , Special Magistrate shall meet all applicable requirements for retaining public records . All records stored electronically must be provided to the VAB , upon request from the VAB'S custodian of public records , in a format that is compatible with the information technology systems of the VAB . c . A request to inspect or copy public records relating to VAB'S contract for services must be made directly to the VAB . If the VAB does not possess the requested records , the VAB shall immediately notify Special Magistrate of the request , and Special Magistrate must provide the records to the VAB or allow the records to be inspected or copied within a reasonable time . d. If Special Magistrate does not comply with the VAB 'S request for records , the VAB shall enforce the provisions of this Agreement , and in the event that Special Magistrate fails to provide public records to the VAB within a reasonable time may be subject to penalties under §119 .10 , Florida Statutes and further civil action , including any attorney fees associated therewith . 7 . NO IMPROPER USE . The Appraiser Special Magistrate will not use , nor suffer or permit any person to use in any manner whatsoever , County facilities for any improper, immoral or offensive purpose , or for any purpose in violation of any federal , state , county or municipal ordinance , rule , order or regulation , or of any governmental rule or regulation now in effect or hereafter enacted or adopted . In the event of such violation by the Appraiser Special Magistrate or if the VAB or its authorized representative shall deem any conduct on the part of the Appraiser Special Magistrate to be objectionable or improper, the County shall have the right to suspend the contract of the Appraiser Special Magistrate. Should the Appraiser Special Magistrate fail to correct any such violation , conduct , or practice to the satisfaction of the VAB within twenty-four (24) hours after receiving notice of such violation , conduct , or practice , such suspension to continue until the violation is cured . 8 . T ERMINATION . Should the Appraiser Special Magistrate be found to have failed to perform the services in a manner satisfactory to the VAB as per the requirements of this Agreement, the VAB may terminate said Agreement immediately for cause ; further the VAB may terminate this Agreement for convenience with a thirty (30) day written notice . The VAB shall be sole judge of non-performance. 9 . CONTINUE D REPRESENTAT ION . In the event suspension or termination occurs , Appraiser Special Magistrate agrees to continue representation of the VAB , as needed , to make determinations regarding the suspension , and/or until such time as a replacement counsel can be appointed by the Value Adjustment Board (VAB) in compliance with §194 .015 , Florida Statute . Page 4 of 6 #17-7047 Appraiser Special Magistrate for the Collier County Value Ad j ustment Board (VAB ) 10 . NO DISCRI MINATI ON . The Appraiser Special Magistrate agrees that there shall be no discrimination as to race , sex , color , creed or national origin . 11 . INDE MN IFI CATI ON . To the maximum extent perm itted by Florida law , the Appraise r Special Magistrate shall indemnify and hold harmless Collier County and the VAB , its officers and emp loyees from any and all liabilities , damages , losses and costs , including , but not limited to , reasonable attorneys ' fees and paralegals ' fees , whether resulting from any claimed breach of this Agreement by Appraiser Special Magistrate , any statutory or regulatory v io lations , or from personal injury , property damage , direct or consequential damages , or economic loss , to the extent caused by the negligence , recklessness , or intentionally wrongful conduct of the Appra iser Special Magistrate or any one employed or utilized by the Appraiser Special Magistrate in the performance of this Agreement. This indemnification obl igation shall not be construed to negate , abridge or reduce any other rights or remedies which otherwise may be available to an indemnified party or person described in this paragraph . This section does not pertain to any incident arising from the sole negligence of Collier County or the VAB . 11 .1 The duty to defend under this Article 12 is independent and separate from the duty to indemnify , and the duty to defend ex ist s regardless of any ultimate liability of the Magistrate , VAB and any indemnified party . The duty to defend arises immediately upon presentation of a claim by any party and written not ice of such claim being provided to Magistrate . Magistrate 's obligation to indemnify and defend under this Article 12 will survive the expiration or earlier termination of this Agreement until it is determined by final judgment that an action against the VAB or an indemnified party for the matte r indemnified hereunder is fully and finally barred by the applicable statute of lim itations . 12 . AGREEMENT ADM INISTRATION . Th is Agreement shall be administered by the Clerk to the VAB and the Coll ier County Procurement Services Division . 13 . COMPONENT PARTS OF THIS AGREEMENT . Th is Agreement consists of the following component parts , all of which are as fully a part of the Agreement as if here in set out verbatim : Magistrate's Proposal , Certificate(s), and RFP #17 -70 4 7 "Appraiser Special Magistrate for the VAB ", including Scope of Work . 14. AMENDMEN T . This Agreement can only be amended in writing , executed by all parties in the same manner as this original Agreement. Page 5 of 6 #17-7047 Appraise r Speci al Mag istrate for the Coll ier County Value Ad jus tmen t Board (VAB ) IN WITNESS WHEREOF , the parties hereto , have each , respectively , by an authorized person or agent, have executed this Agreement on the date and year first written above . ATTES T: DWIGHT E. BROCK, 9LERK es t as to Ch airman 's . I signature only. \ Approved as to Form and Legality : Dig1tally signed by Hoit y E. Cos by H 11 E C b ON cn=Hoily f Cosby, o.=law Office of Holly Q y , Q $ y E. Cosby, PA., ou, ema1 k hollY@Cos bytaw com, '"us Date. 2017.08 25 17.53 46 -04'00' VAB Attorney APPRAISER SPECIAL MAGISTRATE : roup, Inc . Scott Watson Pag e 6 of 6 #17-7047 Appraiser Special Magistrate for the Collier Cou nty Va lue Adjustment Board (VAB) ITEM 11 Renewal of Professional Service Contracts South Florida Valuation Services, Inc. A G R E E M E N T 17 -704 7 Appraiser Special Magistrate for the Value Adjustment Board (VAB) THIS AGREEMENT , made and entered into on this 1_ day of 5£.f"'~1,.2 017, by and between South Florida Valuation Services , Inc ., hereinafter called e~Appraiser Special Magistrate " authorized to do business in the State of Florida, and the Collier County Value Adjustment Board; consisting of members from the Collier County Board of County Commissioners , a political subdivision of the State of Florida , hereinafter called the "Value Adjustment Board " (VAS). WITNESS ETH: 1. AGREEMENT TERM. The Agreement shall be for a three (3) year period , commencing on the date of contract execution . The Value Adjustment Board (VAB) may , at its discretion and with the consent of the Appraiser Special Magistrate , renew the Agreement under all of the terms and conditions contained in this Agreement for one (1) additional two (2) year period . The County shall give the Appraiser Special Magistrate written notice of the VAB's intention to renew the Agreement term prior to the end of the Agreement term then in effect. The County Manager, or his designee , may at his discretion, extend the Agreement under all of the terms and conditions contained in this Agreement for up to one hundred and eighty (180) days . The County Manager, or his designee , shall give the Appraiser Special Magistrate written notice of the County's intention to extend the Agreement term prior to the end of the Agreement term then in effect. 2 . STATEMENT OF WORK . The Appraiser Special Magistrate shall provide professional services to the Value Adjustment Board in accordance with the terms and conditions of Request for Proposal (RFP) #17-7047, and the Appraiser Special Magistrate's proposal referred to herein and made an integral part of this Agreement. This Agreement contains the entire understanding between the parties and any modifications to this Agreement shall be mutually agreed upon in writing by the Parties , in compliance with the County 's Procurement Ordinance , as amended , and the Procurement Procedures in effect at the time such services are authorized . 3 . COMPENSATION . The VAB shall pay the Appraiser Special Magistrate for the performance of this Agreement on an hourly basis at a rate of one hundred twenty dollars ($120 .00) per hour after receipt of an itemized statement of services. The parties hereto will agree to the frequency of any periodic payments . Payment will be made to Appraiser Special Magistrate upon receipt of a proper in voice or statement of hourly services provided and upon approval by the Clerk to the VAS or his designee, and in compli ance with Chapter 218 , FL Statutes, otherwise known as the "Local Government Prompt Payment Act." Page 1 of 6 #17-7 04 7 Appra ise r Specia l Mag istrate for the Coll ie r County Value Adjustment Boa rd (VAS ) The Appraiser Spec ial Magistrate will maintain a record of time for his/her performance under this Agreement and shall submit an invoice to the VAB after completion of all scheduled hearings and recommendations to the VAB . This in voice shall be signed and certified by the Appraiser Special Magistrate as being accurate . Any time required for research and preparation beyond the hours required to conduct hea rings shall not exceed twice the number of hours required for hearings without documentation of the need for such addit ional hours and advance approval by the VAB Attorney or the VAB Clerk . Hours spent for preparation and research in excess of this standard and without advance written approva l will be deemed excessive and unreasonable and subject to non-payment. Time spent traveling to the location of the hearing in excess of one (1) hour will be compensated at the hourly rate. The compensation paid to the Appraiser Special Magistrate shall be borne three-fifths (3/5s) by the COUNTY and two-fifths (2/5s) by the SCHOOL BOARD . After payment of compensation to the Appraiser Special Magistrate , the COUNTY will calculate the SCHOOL BOARD 's share of the compensation paid and prepare an invoice for the SCHOOL BOARD . The SCHOOL BOARD agrees to pay the COUNTY within thirty (30) days of receipt of this invoice . Appraiser Special Magistrate agrees to pay for ordinary expenses incurred , including , but not limited to , costs of mailing , copies , facsim iles , telephone expenses , document delivery (e .g ., FEDEX , etc .) and secretarial services . Ordinary expenses as used here in shall not include the mailing of copying expense of materials for mass dissemination . However, the parties hereto may agree to include additional expenses or services in this Agreement by mutual consent. 4 . NOTICES . All notices from the County to the Appraiser Special Magistrate shall be deemed duly served if mailed or faxed to the Appraiser Special Magistrate at the following address : South Florida Valuation Services , Inc. P.O. Box 33621 Palm Beach Gardens, Florida 33420 Telephone: (561) 313-1067 Fax: (561) 575-4536 Telephone : Email: sfval@bellsouth.net All Notices from the Appraiser Special Magistrate to the VAB shall be deemed duly served if mailed or faxed to the Value Adjustment Board at the following address : Clerk to the Value Adjustment Board Administration Building "F" 3299 Tamiami Trail East Suite 401 Page 2 of 6 #17-7047 Appra iser Spec ial Mag ist rat e for the Collier Coun ty Va lu e Ad justment Boa rd (VAB ) Naples, FL 34 112 Telephone: (239) 252-8399 Fax: (239) 252-8408 Email : vabclerk@collierclerk .com The Appraiser Special Magistrate and the Value Adjustment Board , or County , may change the above stated mailing address at any time upon giving the other party written notification . All notices unde r this Agreemen t must be in writing . 5 . NO PAR T NERSHI P . Noth ing herein contained shall create or be construed as creating a partnership between Collier County or the District School Board and the Appraiser Special Magistrate or to constitute the Appraiser Special Magistrate as an agent of Collier County or the District School Board . 6 . PE RMI TS : LI C E NS ES: TAX ES . In compliance w ith Section 218 .80 , F.S ., all permits necessary for the prosecution of the Work shall be obtained by the Appraiser Special Magistrate . Payment for all such permits issued by the County and all non-County permits necessary for the prosecution of the Work shall be procured and paid for by the Appraiser Special Magistrate . The Appraiser Special Magistrate shall also be solely responsible for payment of any and all taxes levied on the Appraiser Special Magistrate . In add ition , the Appraise r Special Magistrate shall comply with all rules , regulations and laws of Collier County , the State of Florida , or the U.S . government now in force or hereafte r adopted . The Appraiser Special Magistrate agrees to comply with a ll laws governing the responsibility of an employer with respect to persons employed by the App raiser Special Magistrate . Further, in compliance with §119 .0701 , Florida Statutes which affect Spec ial Magistrate 's duties and serv ices provided pursuant to this Agreement , Spec ial Mag istrate further agrees as follows : a . If Special Magistrate has questions regarding the application of chapter 119 , Florida Statutes , to the Special Magistrate 's duty to provide pub lic records relating to this Agreement ,, contact the custodian of public records at (239) 252-8399 , vabclerk@collierclerk .com and/or Co llier County Value Adjustment Board , 3299 Tamiami Trail East, Suite 401 , Naples , Florida 3411 . b . Spec ial Magistrate must comply with all public record laws , including , but not limited to : i. Keep and maintain public records required by the VAB to perform the service . ii. Upon request from the VAB 'S custodian of public records , provide the VAB with a copy of the requested records or allow the records to be inspected or copied within a reasonable t ime at a cost that does not exceed the cost provided in Chapter 119 , Florida Statutes or as otherwise prov ided by law . iii. Ensure that public records that are exempt or confidential and exempt from public records d isclosure requ irements are not disclosed except as authorized by law for the duration of this Agreement term and following completion of this Agreement if Special Magistrate does not transfer the records to the VAB . iv . Upon completion of this Agreement , transfer , at no cost, to the VAB all public records in possession of Special Magistrate or keep and maintain public Page 3 of 6 #17 -7047 Appraiser Specia l Mag istrate for the Collier County Va lue Adjustment Board (VAB ) records requ ired by the VAB to perform the contracted services . If Special Magistrate transfers all publ ic records to the VAB upon completion of th is Agreement , Special Magistrate shall destroy any duplicate public reco rds that are exempt o r confidential and exempt from public records disclosure requirements . If Specia l Magistrate keeps and maintains public records upon comp letion of this Agreement , Special Mag istrate shall meet all applicable requirements for retain ing public records . All records stored electronically must be provided to the VAB , upon request from the VAB 'S custodian of publ ic records , in a format that is compat ible with the information technology systems of the VAB . c . A request to inspect o r copy public reco rds relating to VAB 'S contract for services must be made direct ly to the VAB . If the VAB does not possess the requested reco rds , the VAB shall immediately not ify Special Magistrate of the request , and Special Magistrate must provide the records to the VAB or allow the records to be inspected or cop ied within a reasonab le time . d . If Special Magistrate does not comply w ith the VAB 'S request for records , the VAB shall enforce the provisions of this Agreement , and in the event that Special Magistrate fails to prov ide public records to the VAB within a reasonable time may be subj ect to penalties under §119 .10 , Flor ida Statutes and furthe r civi l action , including any attorney fees associated therew ith . 7. NO IMPROPER USE . The App raiser Special Magist rate will not use , nor suffer o r permit any person to use in any manner whatsoever , County facilities for any improper , immoral or offensive purpose , or for any purpose in violation of any federal , state , county or municipal ordinance , rule , orde r or regulation , o r of any governmental rule or regulation now in effect or hereafter enacted or adopted . In the event of such violation by the Appraiser Special Magistrate or if the VAB or its authorized representative sha ll deem any conduct on the part of the Appraiser Special Magistrate to be objectionable o r improper , the County shall have the right to suspend the contract of the Appra ise r Special Magistrate . Should the Appraiser Specia l Magistrate fail to correct any such violation , conduct , o r practice to the satisfaction of the VAB within twenty-four (24) hours after receiving notice of such vio lation , conduct , or practice , such suspension to continue until the violation is cured . 8 . T ERM INATION . Should the Appraiser Special Magistrate be found to have failed to perform the services in a manne r satisfactory to the VAB as per the requirements of th is Agreement , the VAB may te rminate sa id Agreement immediately for cause ; further the VAB may terminate this Ag reement for conven ience with a thirty (30 ) day written notice . The VAB shall be sole judge of non -performance . 9 . CONTINU E D REPRESEN T ATION . In the event suspension or termination occurs , Appraiser Special Magistrate agrees to continue representation of the VAB , as needed , to make determinations regarding the suspens ion , and /or unt il such time as a replacement counsel can be appointed by the Value Adjustment Board (VAB) in compliance w ith §194 .015 , Florida Statute . 10 . NO DISCR IMINAT ION . The Appra iser Special Magistrate agrees that there sha ll be no discrimination as to race , sex , color , creed or na t ional origin . Pag e 4 of 6 #17 -7 04 7 Appra ise r Specia l Mag ist ra te fo r the Coll ie r County Value Adj ustme nt Boa rd (VA B) 11 . INDEMN IFICATION . To the maximum extent permitted by Florida law , the Appraiser Special Magistrat e shall indemnify and hold harmless Collier County and the VAB , its officers and employees from any and all liabilities , damages , losses and costs , including , but not limited to , reasonable attorneys ' fees and paralegals ' fees , whether resulting from any claimed breach of this Agreement by Appraiser Special Magistrate , any statutory or regulatory violations , or from personal injury , property damage, direct or consequential damages , or economic loss , to the extent caused by the negligence , recklessness , or intentionally wrongful conduct of the Appraiser Special Magistrate or anyone employed or utilized by the Appraiser Special Magistrate in the performance of this Agreement. This indemnification obligation shall not be construed to negate, abridge or reduce any other rights or remedies which otherwise may be available to an indemnified party or person described in this paragraph . This section does not pertain to any incident arising from the sole negligence of Collier County or the VAB . 11 .1 The duty to defend under this Article 12 is independent and separate from the duty to indemnify , and the duty to defend exists regardless of any ultimate li ability of the Magistrate , VAB and any indemnified party . The duty to defend arises immediately upon presentation of a claim by any party and written notice of such claim being provided to Magistrate . Magistrate 's obligation to indemnify and defend under this Article 12 will survive the expiration or earlier termination of this Agreement until it is determined by final judgment that an action against the VAB or an indemnified party for the matter indemnified hereunder is fully and finally barred by the applicable statute of limitations . 12 . AGREEMEN T ADM IN ISTRATION . This Agreement shall be admin istered by the Clerk to the VAB and the Collier County Procurement Services Division. 13 . COMPONENT PARTS OF TH IS AGREEMEN T . This Agreement consists of the following component parts , all of which are as fully a part of the Agreement as if herein set out verbatim : Magistrate 's Proposal , Certificate(s), and RFP #17-7047 "Appraiser Special Magistrate for the VAB ", including Scope of Work . 14 . AMENDMENT . This Agreement can only be amended in writing, executed by all parties in the same manner as this original Agreement. Page 5 of 6 #17-7047 Appraiser Special Mag istrate for the Collier Cou nty Val ue Adjustment Boa rd (VAB ) IN WITNESS WHEREOF , the parties hereto , have each, respectively , by an authorized person or agent, have executed this Agreement on the date and year first written above . ATTEST: DWIGHTE. BROCK , CLERK ~ est as to Cha irman's 1gnature only. Approved as to Form and Legality: 0191tally signed by Holly E Cosby H 11 E C b ON : cn.,..Holly E Cosby o=Law Office of Q y QS y HollyE .Cosby.P.A..oo. • email=hoUy@Cosbylaw .com, c.=US Date: 2017 08 25 1 7:52·41 •04'00' VAB Attorney APPRAISER SPECIAL MAGISTRATE : South Flo.rida Valuation Serv ices , Inc . By : t:i: -- South Florida Valuation Services , Inc. Page 6 of 6 #17-7047 Appra iser Special Magistrate for the Co lli er County Va lue AdJustment Board (VAB) ITEM 11 Renewal of Professional Service Contracts Ellen T. Chadwell, PL AGREEMENT 17-7048 for Attorney Special Magistrate Agreement for the Value Adjustment Board (VAB) THIS AGREEMENT , made and entered into on this J_ day of >~(.. 2017 , by and between Ellen T . Chadwell , PL hereinafter called the "Special Magistrate " authorized to do business in the State of Florida , and the Collier County Value Adjustment Board ; consisting of members from the Collier County Board of County Commissioners , a political subdivision of the State of Florida , hereinafter called the "Value Adjustment Board " (VAB). WITNESS ETH: 1. AGREEMENT TERM. The Agreement shall be for a three (3) year period , commencing on the date of contract execution . The Value Adjustment Board (VAB) may , at its discretion and with the consent of the Special Magistrate , renew the Agreement under all of the terms and conditions contained in this Agreement for one (1) additional two (2) year period . The County shall give the Special Magistrate written notice of the VAB 's intention to renew the Agreement term prior to the end of the Agreement term then in effect. The County Manager, or his designee , may at his discretion , extend the Agreement under all of the terms and conditions contained in this Agreement for up to one hundred and eighty (180) days . The County Manager , o r his designee , shall give the Special Magistrate written notice of the County's intention to extend the Agreement term prior to the end of the Agreement term then in effect. 2. STATEMENT OF WORK. The Special Magistrate shall provide Legal Services to the Value Adjustment Board in accordance with the terms and conditions of Request for Proposal (RFP) #17-7048 , and the Special Magistrate's proposal referred to herein and made an integral part of this Agreement. Th is Agreement contains the entire understanding between the parties and any modifications to this Agreement shall be mutually agreed upon in writing by the Parties , in compliance with the County 's Procurement Ordinance , as amended , and the Procurement Procedures in effect at the time such services are authorized . 3 . COMPENSATION . The VAB shall pay the Special Magistrate for the performance of this Agreement on an hourly basis at a rate of one hundred twenty-five dollars ($125 .00) per hour after receipt of an itemized statement of services . The parties hereto will agree to the frequency of any periodic payments . Payment will be made to Special Magistrate upon receipt of a proper invoice or statement of hourly services provided and upon approval by the Clerk to the VAB or his designee , and in compliance with Chapter 218 , FL Statutes , otherwise known as the "Local Government Prompt Payment Act." Page 1 of 6 #17-7048 Attorney Speci al Magistrate for the Collier County Value Adjus tmen t Boa rd (VAB) The Special Magistrate will maintain a record of time for his/her performance under th is Agreement and shall submit an invoice to the VAB after completion of all scheduled hearings and recommendations to the VAB. This invoice shall be signed and certified by the Special Magistrate as being accurate . Any time required for research and preparation beyond the hours required to conduct hearings shall not exceed twice the number of hours required for hearings without documentation of the need for such additional hours and advance approval by the VAB Attorney or the VAB Clerk . Hours spent for preparation and research in excess of this standard and without advance written approval will be deemed excessive and unreason able and subject to non-payment. Time spent traveling to the loc at ion of the hearing in excess of one (1) hour will be compensated at the hourly rate . The compensation paid to the Special Magistrate shall be borne three-fifths (3/5s) by the COUNTY and two-fifths (2/5s) by the SCHOOL BOARD . After payment of compensation to the Special Magistrate, the COUNTY will calculate the SCHOOL BOARD 's share of the compensation paid and prepare an invoice for the SCHOOL BOARD . The SCHOOL BOARD agrees to pay the COUNTY within thirty (30) days of receipt of this invoice . Special Magistrate agrees to pay for ordinary expenses incurred , including, but not limited to, costs of mailing , copies , facsimiles , telephone expenses , document delivery (e .g ., FEDEX , etc .) and secretarial services . Ordinary expenses as used herein shall not include the mailing of copying expense of materials for mass dissemination . However , the parties hereto may agree to include additional expenses or services in this Agreement by mutual consent. 4. NOTICES. All notices from the County to the Special Magistrate shall be deemed duly served if mailed or faxed to the Special Magistrate at the following address : The Law Offices of Ellen T . Chadwell , PL 5675 Strand Court Naples, Florida 34110 Telephone: 23-293-7691 Email: ellen@chadwelllaw.com All Notices from the Special Magistrate to the VAB shall be deemed duly served if mailed or faxed to the Value Adjustment Board at the following address : Clerk to the Value Adjustment Board Administration Building "F" 3299 Tamiami Trail East Suite 401 Naples, FL 34112 Telephone : (239) 252-8399 Page 2 of 6 #17 -7 048 Attorney Specia l Mag ist rate fo r the Co lli er County Value Ad j ustment Board (VAB ) --~---------------------- Fax: (239) 252-8408 Email : vabclerk@collierclerk .com The Special Magistrate and the Value Adjustment Board , or County, may change the above stated mailing address at any time upon giving the other party written notification . All notices under this Agreement must be in writing . 5 . NO PARTNERSHIP . Nothing herein contained shall create or be construed as creating a partnership between Collier County or the District School Board and the Special Magistrate or to constitute the Special Magistrate as an agent of Collier County or the District School Board . 6 . PERMITS: LICENSES: TAXES . In compliance with Section 218 .80 , F.S., all permits necessary for the prosecution of the Work shall be obtained by the Special Magistrate . Payment for all such permits issued by the County and all non-County permits necessary for the prosecution of the Work shall be procured and paid for by the Special Mag istrate . The Special Magistrate shall also be solely responsible for payment of any and all taxes levied on the Spec ial Magistrate . In addition , the Special Magistrate shall comply with all rules , regulations and laws of Collier County , the State of Florida , or the U.S. government now in force or hereafter adopted . The Special Magistrate agrees to comply with all laws governing the responsibility of an employer with respect to persons employed by the Special Magistrate . Further, in compliance with §119 .0701 , Florida Statutes which affect Special Magistrate's duties and services provided pursuant to this Agreement , Special Magistrate further agrees as follows : a . If Special Magistrate has questions regarding the application of chapter 119 , Florid a Statutes , to the Special Magistrate 's duty to provide public records relating to this Agreement , contact the custodian of public records at (239) 252-8399 , vabclerk@collierclerk .com and/or Collier County Value Adjustment Board , 3299 Tamiami Trail East , Suite 401 , Naples , Florida 3411 . b . Special Magistrate must comply with all public record laws , including , but not limited to : i. Keep and maintain public records required by the VAB to perform the service . ii. Upon request from the VAB 'S custodian of public records , provide the VAB with a copy of the requested records or allow the records to be inspected or copied within a reasonable time at a cost that does not exceed the cost provided in Chapter 119 , Florida Statutes or as otherwise provided by law . iii. Ensure that public records that are exempt or confidential and exempt from public records disclosure requirements are not disclosed except as authorized by law for the duration of this Agreement term and following completion of this Agreement if Spec ial Magistrate does not transfer the records to the VAB . iv . Upon completion of this Agreement , transfer , at no cost , to the VAB all public records in possession of Special Magistrate or keep and maintain public records required by the VAB to perform the contracted services. If Special Magistrate transfers all public records to the VAB upon completion of this Agreement , Special Magistrate shall destroy any duplicate public records that Page 3 of 6 #17 -7048 Attorney Special Magistrate for the Collier County Value Adjustment Board (VAB ) are exempt or confidential and exempt from public records disclosure requirements . If Special Magistrate keeps and maintains public records upon completion of this Agreement , Special Magistrate shall meet all applicable requ irements for reta in ing pub lic records . All records stored electronically must be prov ided to the VAB , upon req ues t from the VAB 'S custodian of public records , in a format that is compat ible with the information technology systems of the VAB . c . A request to inspect or copy public records relating to VAB 'S contract for services must be made di rectly to the VAB . If the VAB does not possess the requested records , the VAB shall immediately notify Special Magistrate of the request , and Special Magistrate must prov ide the records to the VAB or allow the records to be inspected o r copied within a reaso nable t ime . d . If Special Magistrate does not comply with the VAB 'S request for records , the VAB sha ll enforce the provis ions of this Agreement , and in the event that Spec ial Magistrate fails to provide public records to the VAB within a reasonable time may be subject to penalties under §119 .10 , Florida Statutes and furthe r civil action , including any attorney fees associated therewith . 7 . NO IMPROPER USE . The Special Mag istrate will not use , nor suffer or perm it any person to use in any manner whatsoeve r, County facilit ies for any improper , immora l or offensive purpose , or for any purpose in violat ion of any federal , state , county or municipal ordinance , rule , order or regu lat io n , o r of any governmental rule or regulat ion now in effect or hereafter enacted or adopted . In the event of such violation by the Special Magistrate or if the VAB or its authorized representat ive shall deem any conduct on the part of the Special Mag istrate to be object ionable or imprope r , the County shall have the right to suspend the contract of the Special Mag istrate . Should the Spec ial Magistrate fail to correct any such violation , conduct , or practice to the satisfaction of the VAB w ithin twenty-four (24 ) hours afte r receiving notice of such violation , conduct , or practice , such suspens ion to cont inue unt il the violat ion is cured . 8 . T ERMINATION . Should the Special Mag istrate be found to have failed to perform the services in a manne r satisfactory to the VAB as per the requirements of this Agreement , the VAB may terminate said Agreement immediately for cause ; further the VAB may terminate this Agreement for convenience with a thirty (30) day written notice . The VAB shall be sole judge of non -performance . 9 . CONTINUED REPRESEN TAT ION . In the event suspension o r termination occurs , Special Magistrate agrees to cont inue representat ion of the VAB , as needed , to make determinations regarding the suspension , and/or until such time as a replacement counsel can be appo inted by the Value Adjustment Board (VAB) in compliance with §194 .015 , Florida Statute . 10 . NO DISCRIMINATION . The Special Mag istrate agrees that there shall be no discrimination as to race , sex , color , creed or national origin . 11 . INDEMNIFICAT ION . To the maximum extent permitted by Florida law , the Special Magistrate shall indemnify and hold harmless Collier County and the VAB , its officers and employees from any and all liabilities , damages , losses and costs , including , but not Pag e 4 of 6 #17-7048 Attorn ey Special Mag istrate for the Collier County Value Adj ustment Bo ard (VAB ) limited to , reasonable attorneys ' fees and paralegals ' fees , whether resulting from any claimed breach of this Agreement by Specia l Magistrate, any statutory or regulatory violations , or from personal injury , property damage , direct or consequential damages , or economic loss , to the extent caused by the negligence , recklessness , or intentionally wrongful conduct of the Special Magistrate or anyone employed or utilized by the Special Magistrate in the performance of this Agreement. This indemnification obligation shall not be construed to negate , abridge or reduce any other rights or remedies which otherwise may be available to an indemnified party or person described in this paragraph . This section does not pertain to any incident arising from the sole negligence of Collier County or the VAB . 11 .1 The duty to defend under this Art icle 12 is in dependent and separate from the duty to indemnify , and the duty to defend exists regardless of any ultimate liability of the Attorney , VAB and any indemnified party . The duty to defend arises immediately upon presentation of a claim by any party and written notice of such claim being provided to Attorney . Attorney 's obligation to indemnify and defend under this Article 12 will survive the expiration or earl ier terminat ion of this Agreement until it is determined by final judgment that an action against the VAB or an indemnified party for the matter indemnified hereunder is fully and finally barred by the applicable statute of limitations . 12. AG REEMENT ADMINISTRAT ION . This Agreement shall be administered by the Clerk to the VAB and the Collier County Procurement Services Division . 13 . COMPONEN T PART S OF THIS AGREEMEN T . This Agreement consists of the following component parts , all of which are as fully a part of the Agreement as if herein set out verbatim : Attorney's Proposal , Insurance Certificate(s), and RFP #17-7048 "Attorney Special Magistrate to the Value Adjustment Board ", includ ing Scope of Work . 14 . AM ENDMEN T . This Agreement can only be amended in writing , executed by all parties in the same manner as this orig inal Agreement. Page 5 of 6 #1 7-7048 Atto rney Special Mag istrate for the Collier County Va lue Ad ju stment Board (VAB) IN WITNESS WHEREOF , the parties hereto, have each , respectively, by an authorized person or agent, have executed this Agreement on the date and year first written above . ATTEST: ~ DWIGHT E. BROCK ,_ CLERK ttest as to Chairmafs signature only. Approved as to Form and Legality : Dtg11all1 ~ned by Holly E Co:.by H 11 E C b ON cn=HollyE.C~by.o--UwOfficeofHol:lyE Q y • QS y ~:~~y,P.A..ou,ema1l:sholl~o,bylawcom, D~te 2017 .08 25 1754:01 -04'00' VAS Attorney SPECIAL MAGISTRATE: Ellen T. Chadwell, PL By:/4V~ Ellen T . Chadwell, PL Page 6 of 6 #1 7-7048 Attorney Special Magistrate for the Collier County Value Adjustment Board (VAB) ITEM 12 V AB Meeting Schedule for 2020 Organizational Meeting