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VAB Backup Documents 06/29/2020 Item # 9A (VAB Minutes Approval 02-10-2020)February 10, 2020 TRANSCRIPT OF THE MEETING OF THE VALUE ADJUSTMENT BOARD Naples, Florida, February 10, 2020 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: MEMBERS PRESENT: Chairman Andy Solis, County Commission Member Burt Saunders, County Commission Member Rebecca Earney, Homestead Citizen Member Erick Carter, School Board Member Ron Kezeske, Business Citizen Member Jill Rosenfeld, Alternate Homestead Citizen Member - Excused COUNSEL TO THE BOARD: Holly E. Cosby, Esq. Also Present: Trish Morgan, VAB Clerk Administration Martha Vergara, VAB Clerk Administration Various Members of the Property Appraiser's Office Page 1 February 10, 2020 MS. COSBY: Good morning. We are live. Good morning. Today is February 10th, 9 a.m. This is the Collier County final -- Value Adjustment Board final meeting for 2019. And we will begin with the Pledge of Allegiance. If everybody could stand, please. And I'll lead. (The Pledge of Allegiance was recited in unison.) MS. COSBY: Thank you very much. For the record, Holly Cosby, Value Adjustment Board Counsel. We'll move on to affidavit of publication. I will advise that I have reviewed the affidavit of publication for today's meeting, and I find it sufficient to proceed. Moving forward with regards to quorum, I will advise that pursuant to Florida Statute 194.015, we do have a quorum today. We actually have a full board. So thank you, everybody, for attending today. And if we could go ahead and get introductions on the record, that would be great. Starting with Mr. Ron. BUSINESS MEMBER KEZESKE: Ron Kezeske, Business Citizen Member. SCHOOL BOARD MEMBER CARTER: Erick Carter, School Board Member. CHAIRMAN SOLIS: Andy Solis, County Commission, District 2. COMMISSIONER SAUNDERS: Burt Saunders, Collier County Commission, District 3. HOMESTEAD MEMBER EARNEY: Rebecca Earney, Homestead Citizen Member. MS. COSBY: Thank you. Commissioner Solis, you are our chair, so I'll turn the agenda over to you. Page 2 February 10, 2020 CHAIRMAN SOLIS: Am I? MS. COSBY: Yes. According to the agenda, you are. CHAIRMAN SOLIS: Okay. As long as -- because I do think Commissioner Saunders was the chair last year. I just want to make sure we get it right so there's no issue. VAB CLERK: It's right. MS. COSBY: It's right. I've confirmed with VAB admin it's correct. CHAIRMAN SOLIS: Okay. All right. Very good. COMMISSIONER SAUNDERS: And, Commissioner Solis, just so you know, I did not conspire to make this happen. I didn't know until this morning as well. CHAIRMAN SOLIS: That's what he always says. Okay. Okay. So what do we have next? Approval of the agenda, today's agenda? MS. COSBY: Yes, sir. We'll need a motion. COMMISSIONER SAUNDERS: Motion for approval. SCHOOL BOARD MEMBER CARTER: I'll second. CHAIRMAN SOLIS: Motion and a second. All in favor, say aye. HOMESTEAD MEMBER EARNEY: Aye. COMMISSIONER SAUNDERS: Aye. CHAIRMAN SOLIS: Aye. SCHOOLBOARD MEMBER CARTER: Aye. BUSINESS MEMBER KEZESKE: Aye. CHAIRMAN SOLIS: Any opposed? (No response.) CHAIRMAN SOLIS: Agenda's approved. And then approval of the -- and acceptance of the minutes for July 30th, the July 30th, 2019, VAB organizational meeting. SCHOOL BOARD MEMBER CARTER: I'll motion to approve Page 3 February 10, 2020 those. HOMESTEAD MEMBER EARNEY: I'll second. CHAIRMAN SOLIS: Is there a second -- there's a second. All in favor, say aye. HOMESTEAD MEMBER EARNEY: Aye. COMMISSIONER SAUNDERS: Aye. CHAIRMAN SOLIS: Aye. SCHOOLBOARD MEMBER CARTER: Aye. BUSINESS MEMBER KEZESKE: Aye. CHAIRMAN SOLIS: Any opposed? (No response.) CHAIRMAN SOLIS: It passes. Okay. Ms. Cosby, would you -- MS. COSBY: Absolutely. Moving on to Item 3, general business discussion. I will advise that 3A, we're going to (1)(a), (b), (c). These are property tax bulletins issued by the Department of Revenue. Actually, these were all issued prior to our organizational meeting. So these -- there's nothing new as far as PTOs or property tax bulletins, PTO bulletins since our organizational meeting, but we do have three: One had to do with agricultural lands affected by hurricanes; B, PTO 19-02 doesn't even apply to Collier County. It had to do with Hurricane Michael and some effects of Hurricane Michael; and then PTO bulletin 19.03, or dash 03, had to do with home addresses and information redacted from public for service members; police officers, judges. And so nothing new, but those are on the agenda for today. And then moving on to (2), Florida Legislation session, there are four bills. I did check the status of all four of these bills. They are all four still active. Some are in the Ways and Means Committee. Others are on the floor or being discussed. Page 4 February 10, 2020 And so House Bill 371, with the Senate bill, Component 148, has to do with changing the limitation to homestead assessment, so when you can -- portability. When you can port your differential from one home to another. When you sell your homestead one place and then you buy another homestead, that's increased from two years to three years now, or at least they're going for that. A lot of that has to do with hurricanes and the effect of the hurricane seasons, and sometimes it's not always -- it's not always possible to establish a new homestead within two years. So they're looking to increase that to three years. House Bill 7 with its Senate bill, Component 1340, gives some ability to publish certain notices on the website. It's a long bill. I'm going to wait for any of these to become promulgated or finalized before I can -- before I can really advise on the impact, because they're probably going to change. But I'm just going to give you a heads -up of the synopsis. (2)(c), House Bill 879 with the Senate bill, Component 1074, has to do with giving an ad valorem discount to spouses of disabled military that have passed. And, essentially, the core of that is so long as they do not remarry, then they continue to receive that discount. And then Senate Bill 296 does not have a House bill related, but it has to do with aerial photographs being provided by the Department of Revenue, and then when you have some fiscally constrained counties, the Department of Revenue will cover those costs; whereas, non -fiscally constrained counties, they will pay for their own aerials. So that is -- those are those bills in a nutshell. Does the Board have any questions on any of those bulletins or bills? (No response.) MS. COSBY: We'll be keeping an eye on all of that. COMMISSIONER SAUNDERS: Thank you. Page 5 February 10, 2020 MS. COSBY: Moving on to 3B. This is the compliance checklist that I complete, or at least I work on during the organizational meeting. There were two items during the organizational meeting that could not be finalized. One of those was that the special magistrates had not all received the training yet. We couldn't expect that they completed it in the short amount of time between the time it was issued and the time we organized. But that has complete. And then also letters to municipalities. That could not be sent out, or those could not be sent out until we set hearings, but all of that has been done. So I just wanted to follow up with the Board and advise that that checklist is complete and we're in compliance. And then moving on to 3 C, during the VAB session we did receive some correspondence from Value Adjustment Board participants that were either dissatisfied with the outcome or just a complaint within the process of some sort, and those are -- they're number one, Bruce Hoffman. He was Petition 2019-712. And this had to do with a good -cause late -filed petition, and his late -filed petition was denied for lack of good cause. So there was just some communication thereafter about his dissatisfaction with that process. And then moving on to C(2), George Hermanson. His good -cause late petition was 2019-710. Again, his late -filed petition was denied for good cause. And he didn't really -- it seemed he might not have had a full understanding of the process, so I responded to that petitioner giving him some further explanation of how that process is handled. And we didn't -- I don't believe we heard anything further from him after that. And then Item C(3), we heard from the Property Appraiser's attorney. This had to do with a petition, another good -cause late -filed petition, and I placed a comment at the end of my good -cause review as to how I found that the onus was placed on the VAB when it Page 6 February 10, 2020 shouldn't have been on a certain issue, and then we received some correspondence from the Property Appraiser's attorney. And my stance on it was, I just -- I had actually reviewed it and just forwarded my comments to admin, and it didn't get any further, because we just felt like at that point it was just going to be a lot of attorney's fees with a lot of back and forth, and I didn't think it was necessary. So they may speak today with regards to that issue, and I'm prepared to respond if I need to. But we do need to let you know that these things come in during the session. So those are the three that we have. Does the Board have any questions on any of those? (No response.) MS. COSBY: Okay. CHAIRMAN SOLIS: No. MS. COSBY: Then we can move on to Item 4, public comment. Do we have anybody from the public that wishes to speak today? And the public would also be Property Appraiser's Office. So is there anybody from the public that wishes to speak? MR. WOOLSEY: Yes, please. MS. COSBY: Thank you. Give me one second. Is there anyone else from the public that wishes to speak? I believe we have somebody in the audience. Mr. Frederick? MR. FREDERICK: Yes. MS. COSBY: Are you looking to speak to the Board today? MR. FREDERICK: Yes. MS. COSBY: Okay. You are. Okay. Well, then, I'll go ahead and read something into the record before we commence. Value Adjustment Board policy provides the opportunity at this point in the meeting to address the Board concerning any matter on this agenda or concerning the Collier County Value Adjustment Page 7 February 10, 2020 Board process. The Board will not consider subject matter of any public comment which is provided with the intention of appealing any portion of any special magistrate recommendation or Value Adjustment Board decision. As pursuant to Florida Statutes Section 194.036, the appropriate relief at this time would be through the Circuit Court. The maximum time allotted per speaker is three minutes. And that's all I have to make sure to state prior to anything. So we will go ahead and ask Mr. Frederick -- I believe we can ask you to approach the Board first. Does he come here? MR. FREDERICK: Did you just say I have three minutes? MS. COSBY: Yes, sir. MR. FREDERICK: And have the people here had the special magistrate -- CHAIRMAN SOLIS: Can you speak into the microphone so that we can hear you, and state your name for the record, please. MR. FREDERICK: Have you had the report from the special magistrate? MS. COSBY: Actually, it appears that Value Adjustment Board admin printed a copy of your -- of the recommendation issued for your matter, so I can go ahead and hand that out to the Board now. COMMISSIONER SAUNDERS: And you can move that microphone there if it's more convenient for you to stand in another location there. MR. FREDERICK: No, this is fine. CHAIRMAN SOLIS: And, also, please state your name for the record. MR. FREDERICK: Roger Allen Frederick. CHAIRMAN SOLIS: Okay. Thank you. MS. COSBY: Just a moment, Mr. Frederick, and then I'll go February 10, 2020 ahead and start the clock. MR. FREDERICK: All right. I have written out something that I can't read in three minutes. I have copies of it here. I don't know where to start. But, anyway, the magistrate did recommend not -- I take my appeal. My contention is that I have not abandoned my house at 742 Nautilus Court in Marco Island. I live with my significant other, Kay Ginn, who has Parkinson's disease and can't live alone. I've been living there since the middle of 2017. I go to my house in Marco Island at least twice a week to do things, but -- and we are planning both to move there. She's selling her house. It's up for sale. And we're going to both live down there as soon as it sells. Another important thing is I feel that I have not abandoned the house, and the denial is based on the technicalities, some of which are pretty serious. I did have my mail forwarded. Had I not done that, I wouldn't have had any problems. And in 2018, I got the -- from the Board that -- questionnaire, which I filled out, and I found out later that they had continued my exemption for that year. And then for 2019 1 also got the questionnaire, filled it out the same way. And I found out when the proposed tax notice came out in August that I had been -- I lost my exemption. Do you have a question? COMMISSIONER SAUNDERS: Yeah. When you are finished I do have a couple questions. MR. FREDERICK: And that occurred because my 10-year driver's license came up for renewal on my birthday in 2018, and I gave them her address. That resulted in everything else, which I didn't know, being changed. I've since changed it back. I got a new driver's license, which brought the other things back. MS. COSBY: I will advise that is your three minutes, sir. February 10, 2020 MR. FREDERICK: Pardon? MS. COSBY: I will advise that that is your three minutes, sir. COMMISSIONER SAUNDERS: Mr. Chairman, I've got a couple questions. CHAIRMAN SOLIS: Sure. COMMISSIONER SAUNDERS: In terms of the house that you were not staying in, the one that's the subject of this, did you rent that out at all? Was it -- MR. FREDERICK: No. It's never been for rent. I've lived there -- COMMISSIONER SAUNDERS: You never placed an Air and BB, or Air and B, Air in B? MS. COSBY: Airbnb. COMMISSIONER SAUNDERS: Airbnb, okay, whatever that rental -- MR. FREDERICK: No. It's never been for rent, for sale. I brought the property in 1984; built on it in 1990. COMMISSIONER SAUNDERS: You still have electric service there? MR. FREDERICK: Moved there in '92. COMMISSIONER SAUNDERS: You had electric service there, and nobody else was staying at the house? MR. FREDERICK: Yes. All the utilities were still on. And I go there frequently. We stay there sometimes. My family comes to visit, and we all go down there. COMMISSIONER SAUNDERS: So this is a question for the attorney. MS. COSBY: Yes. COMMISSIONER SAUNDERS: If you own a piece of property that's homesteaded, the mere fact that you're not staying there all the time, does that -- what's the law as it relates to that? Page 10 February 10, 2020 MS. COSBY: That alone wouldn't -- I hear what you're saying, and I don't believe that that alone would do it, but the gentleman changed his driver's license address to his significant other's address and was filing taxes from the address that -- of the significant other and not his homestead. So that's what teetered this on the other side was that -- COMMISSIONER SAUNDERS: He was using that other address for -- MS. COSBY: For his driver's license. COMMISSIONER SAUNDERS: But the tax returns and everything were -- used that address? MS. COSBY: No. His -- from what it looks like to me, petitioner testified he only slept there when the home was being used by his children for vacation, and the magistrate held the occasional use of the subject property for purposes of sharing vacation time with petitioner's grandchildren and children fails to qualify as residing on the property. That, coupled with the designation of Ginn's property -- Ginn would be his significant other -- as his primary residence for his driver's license, voter's registration, and motor vehicle registration, outweighed any evidence that the subject property constitutes -- COMMISSIONER SAUNDERS: Does voter registration -- MS. COSBY: Yes, sir, that's what it appears to me. I didn't do any research on this because we don't do that on every property. We rely on our magistrates to receive the evidence and make a determination. And I did not know that Mr. Frederick was going to be here today. Had I, I would have definitely looked into it more and had all the information and had seen the evidence. But I'm going to rely on what the magistrate stated here. And so what the magistrate states is his driver's license, voter's registration, and motor vehicle registration all had his significant other's address -- Page 11 February 10, 2020 were changed from his homestead address to the significant other's address, and those things establish residency. And so that's what tipped the scales on this matter, it appears. COMMISSIONER SAUNDERS: Thank you. MR. FREDERICK: May I make a comment on that? CHAIRMAN SOLIS: Sure. MR. FREDERICK: After the hearing, I went to the auto -- license thing, changed my thing back to my name, and instantly voter registration and -- what was the other thing -- oh, auto registration were back to my home. I mean, it happens that fast. COMMISSIONER SAUNDERS: Let me ask you a question because, obviously, I think we're all going to be somewhat sympathetic with what you're -- what happened here. Why did you make the changes on your driver's license, voter registration? MR. FREDERICK: It asked for my address. Well, that was my mailing address at the time that I got my new driver's license. COMMISSIONER SAUNDERS: So you considered that to be your address. I mean, that's kind of the -- MR. FREDERICK: It was my mail address at the time. COMMISSIONER SAUNDERS: All right. Well, I've got a Post Office Box for a mailing address, but I wouldn't put that on my driver's license. So, I mean, I understand what you're saying. MR. FREDERICK: I'm sorry. I didn't even know my address was on my driver's license. But they asked for my address. I gave them my mailing address. So I admit that's a blunder I had. MS. COSBY: Mr. Frederick, if I can offer you just a little bit of helpful information -- and this is something that even as a Value Adjustment Board attorney, I do regularly. If I have any questions on an action of mine potentially changing the way that a property is valued or looked at or assessed by the Property Appraiser's Office, I always call them and ask them. Always. And it's not just for my Page 12 February 10, 2020 own things, but for my clients as well. Like, if I'm transferring a deed into a trust, I will always contact them and make sure that I don't do anything to negatively impact a property. So that's always, from now on forward, before you decide to change any mailing addresses, anything, it's a good idea to contact the Property Appraiser's Office because they have a wealth of information and can definitely guide you in the right direction. MR. FREDERICK: Yeah, thank you. COMMISSIONER SAUNDERS: Let me ask the attorney another question, Mr. Chairman. MS. COSBY: Sure. COMMISSIONER SAUNDERS: Is there anything this Board could do -- so if we are sympathetic with this issue, is there anything we can legally do anyway? MS. COSBY: You could overturn this, but you would have to hear it again, and you'd have to give the Property Appraiser an opportunity to present evidence again. I mean, that would be what happens. CHAIRMAN SOLIS: This is -- the procedural question I was going to have was, I mean, this has come to us on public comment. MS. COSBY: Correct. CHAIRMAN SOLIS: And we're not going to make a decision on this right now. This is part of the recommendations from the special magistrate that's in -- MS. COSBY: Item 6. CHAIRMAN SOLIS: -- No. 6, right? MS. COSBY: Yes, sir. CHAIRMAN SOLIS: Okay. So we should -- if we're going to do something about it, we do it then. MS. COSBY: You would have to pull it, and then you'd have to Page 13 February 10, 2020 agree to hear it as a board. I mean, you'd have to, and you'd have to give the Property Appraiser's Office -- CHAIRMAN SOLIS: And we'd have to hear that today? MS. COSBY: No, I don't know about today, but it would definitely stall closing the Value Adjustment Board, and it would stall certifying the roll. It would definitely tie things up exponentially. SCHOOL BOARD MEMBER CARTER: Mr. Chairman, if I may. CHAIRMAN SOLIS: Yeah. SCHOOL BOARD MEMBER CARTER: I have a concern on it. I mean, as you said, Commissioner Saunders, we're very sympathetic to Mr. Frederick, but are we going to open up Pandora's box if we start looking at this in that avenue? I mean, that's my concern. MS. COSBY: We call it in the industry a second bite at the apple, because what's happened is you have paid a magistrate who has -- who is a professional. In this case she's an attorney who knows the laws. And she did apply them correctly, I will advise that. We've paid her to hear the hearing, hear the petition, hear the evidence of both parties, and then render a recommendation. And then I've reviewed it, and now it's here today. And I can assure you that I reviewed it and that it's compliant. I review all of them. And I don't find that she has done anything outside the law. So my sense would be I don't believe that the Board would find differently than the magistrate, but, I mean, we'd have to do something unorthodox, and Mr. Carter's correct, we're now opening up, you know, a very slippery slope. Are we now, then, going to say to every petitioner, well, it's okay that you go to a hearing. If you don't like it, then come to us, and then we'll rehear it. I mean, what's the point of the hearing? And the VAB may accept special Page 14 February 10, 2020 magistrate's -- I mean, recommendations issued by special magistrate without any further consideration. COMMISSIONER SAUNDERS: This may be a really stupid question. It won't be my first; it won't be my last. MS. COSBY: No such things. COMMISSIONER SAUNDERS: But, obviously, this affects his valuation for tax purposes. MS. COSBY: Yes, sir. COMMISSIONER SAUNDERS: It's going to go up significantly for this current tax year. MR. FREDERICK: Pardon me? COMMISSIONER SAUNDERS: I'm going to forget what I was going to ask, and you don't want me to do that. I almost forgot. So his valuation's going to go up significantly. MS. COSBY: Right. COMMISSIONER SAUNDERS: Based on what you've said, there's nothing we can do about that this year because everything's kind of set in stone here unless we really disrupt things. When he comes back next year, can we have his valuation reduced back to what it would have been if he kept the homestead exemption? MS. COSBY: My understanding of that is no, because once they lose that homestead exemption, it gets reassessed for the year that you start at. So if he lost his homestead exemption for 2019, now his property will be assessed at the market value of 2019. COMMISSIONER SAUNDERS: Could we make a determination -- and this is something for you to look at. Not now. But the question is, can we make a determination that that was done in error in 2018/2019, and we are going to correct that in 2020/2021 ? MS. COSBY: Unfortunately, no. Because mistaken law or mistaken process is not -- it's not an excuse. CHAIRMAN SOLIS: The valuation is a function of the Page 15 February 10, 2020 Property Appraiser's Office. MS. COSBY: Property Appraiser. It is. It is. We cannot -- can't direct. CHAIRMAN SOLIS: But he won't -- he won't lose his Save Our Homes. MS. YBACETA: If I can make a comment, I may be able to help you with that. MS. COSBY: Hold on one second. CHAIRMAN SOLIS: Oh, no. He does lose -- MR. FREDERICK: Please let me speak. CHAIRMAN SOLIS: He's lost it all, yeah. MR. FREDERICK: No, I didn't. I lost it for this past year, the taxes I paid. CHAIRMAN SOLIS: Right, but then -- MR. FREDERICK: They let me -- CHAIRMAN SOLIS: You're going to get it back, but you'll be at the market rate today. MR. FREDERICK: No. MS. COSBY: Right? That's correct. COMMISSIONER SAUNDERS: So you understand what my question is. MS. YBACETA: Yes. COMMISSIONER SAUNDERS: Can we -- MS. COSBY: Can you state your name for the record. MS. YBACETA: Annabel Ybaceta, Director of Exemptions for the Property Appraiser's Office. Yes, he would lose his homestead and his Save Our Homes for 2019, which he has on the 2019 bill that went out in November of ' 19. He has since filed for 2020 homestead exemption for this current tax year, 2020, with portability to bring his savings that he had from 2018 forward to that Save Our Homes cap that he had from ' 18 Page 16 February 10, 2020 forward to 2020, to 2020. MS. COSBY: Okay. So you ported it back into the homestead? MS. YBACETA: Correct. COMMISSIONER SAUNDERS: All right. So he'll have, going forward, the original value that he had before he lost it? MS. YBACETA: I can't say that. We don't know 2020 values yet. When you port, you can port -- if you're going up in value, you take all of your Save Our Homes up to 500,000. If you're going down in value, then you take basically a percentage of change. There's a formula the Department of Revenue issues for us -- for a guideline. COMMISSIONER SAUNDERS: That's kind of what I was trying to get at. It looks like that may have happened. MS. COSBY: It's very fair. He may -- his -- his start point's going to certainly be higher, but -- so he lost everything for 2019, but then 2020 he comes back and sort of sets things, not the same place, but fairly, at least, which I find that incredibly fair. MS. YBACETA: Correct. CHAIRMAN SOLIS: The Save Our Homes -- okay. MS. YBACETA: He'll be able to port it. I don't -- I didn't know he was going to be present as well, so I didn't bring values of what he had. But we would compare his 2018, the last time he had homestead, to 2020 values, which we won't know until August when the proposed notice goes out. So we would compare it. If he went up in value, he would take all his Save our Homes up to 500,000. If he went down in value from ' 18 to 2020, then you would basically take that percentage of change in that Save Our Homes with him. So he'll get not only the homestead but Save Our Homes savings with him. CHAIRMAN SOLIS: Do you understand that that you're -- MR. FREDERICK: Yes. That's what I was going to say when you were talking. I wanted to say that. I didn't know that you were Page 17 February 10, 2020 going to say that. I was going to say that. CHAIRMAN SOLIS: Yeah. So it's not like you're going to start -- MR. FREDERICK: I'm moving from my abandoned home in Marco Island at 742 -- MS. YBACETA: Nautilus. MS. COSBY: Nautilus. MR. FREDERICK: -- to the Nautilus Court. I'm moving to my new home at 742 Nautilus Court. CHAIRMAN SOLIS: Okay. MR. FREDERICK: So what I'm appealing is what I lost in -- MS. COSBY: 2019. MR. FREDERICK: And my taxes more than doubled -- CHAIRMAN SOLIS: It sounds like you're going to get some of that back. MR. FREDERICK: -- for last year. That was what my appeal was. CHAIRMAN SOLIS: Okay. Thank you. Again, this is on public comment, so we're not going to make a decision right now on your request. It's in a following agenda item. So you might just want to stick around. MR. FREDERICK: I have copies of what I was going to say. CanI -- CHAIRMAN SOLIS: Sure. COMMISSIONER SAUNDERS: I think we may already have copies of that. Is that -- MR. FREDERICK: No. I just -- CHAIRMAN SOLIS: No, this is the magistrate's finding of facts. BUSINESS MEMBER KEZESKE: Mr. Chairman, if I might. I guess I'm -- it might be the sympathy that I feel here, but I'm also February 10, 2020 thinking about this practically. You know, he's doing an act of really selflessness taking care of his significant other, and, I mean, post office forwarding, I believe, is only good for up to six months or so. So at some point he would have had to make an adjustment. And I understand he could go get the mail and everything else. I understand the intent can't always come into play, but to some degree, it's weighing very heavily on my mind what his intent here was, and I don't think his intent was to change where he called home. I think it was to try to make things maybe a little more efficient for him, so... COMMISSIONER SAUNDERS: Yeah, and I agree. SCHOOL BOARD MEMBER CARTER: I agree. COMMISSIONER SAUNDERS: I think we all agree. The problem is, it doesn't appear that there's anything we can do about it, but he will be fixed going forward. But he's going to have a financial loss. MS. COSBY: Correct. And another thing that we're not thinking about here, that the petition also states that he did return to his home three -- two to three times a week to mow the lawn and do whatever. So, I mean, he could have left his mail there, because he would be retrieving his mail from the home as well. There's a lot to play in there. And, you know, if we're going to start considering facts, we're going to have to call the Property Appraiser up and hear what they have to say as well before we reconsider an entire matter. And I'm very sensitive to all of you are saying. I have a homestead. I would be devastated if I lost my exemptions and my portability differential. But, you know -- CHAIRMAN SOLIS: So, really, the only options we have at this point is to pull that from -- MS. COSBY: Number 6. Page 19 February 10, 2020 CHAIRMAN SOLIS: -- Item 6 -- MS. COSBY: Yes, sir. CHAIRMAN SOLIS: -- and schedule it for an evidentiary hearing and do the whole thing over again that was done before the magistrate. MS. COSBY: Absolutely, or to accept it as -is, as we've now discussed. CHAIRMAN SOLIS: Right. When we get to No. 6. MS. COSBY: Yes, sir. I have it in my notes. CHAIRMAN SOLIS: Okay. Was there another speaker? MS. COSBY: Yes, we had the Property Appraiser. MR. WOOLSEY: Yes, please. My name is J. Christopher Woolsey. I'm an Attorney with the firm of Wood and Stuart in Bunnell, Florida, and we represent the Property Appraiser, Abe Skinner. I would not be here for -- today in front of you on this matter but for the language at the end of the good -cause decision. We do not take issue with the decision. We do not challenge it. All we challenge is that language. And even that, I don't -- I'm just asking for a clarification on that because the Property Appraiser's Office has been accused of improper and unlawful behavior. And as I look at the statutes, as you can see, I've spelled all of my comments out today in that letter that's in your packet along with the exhibits behind it. BUSINESS MEMBER KEZESKE: Is this regarding the same property? MS. COSBY: No, no. This is Petition 708. But it would be in your packets. And I can tell you that it starts on Page -- his letter starts on Page 292 of the packet. CHAIRMAN SOLIS: 292. MS. COSBY: But, in essence, if I can explain -- MR. WOOLSEY: Sure. Page 20 February 10, 2020 MS. COSBY: My statement there was that I believe the Property Appraiser's Office is putting the cart before the horse. You have a letter -- your letter says, upon the insistence of the VAB attorney, and I want to clarify, I've never insisted anything to anybody in the Property Appraiser's Office ever. There's no conversation. There's no correspondence. There's nothing written where I've ever insisted that anybody in your office ever do anything. So maybe it was a previous VAB attorney, but I have never insisted anything. But you're advising that upon my insistence you did some process. But the Value Adjustment Board petition itself, on exemptions, in order for it to be a complete exemption petition needs to include a denial notice. And the Property Appraiser's Office has dictated that they won't -- they won't issue a denial notice unless the Value Adjustment Board accepts a late -filed petition, but I can't do that when it's not complete, and it's not complete without the denial notice. So there's the issue. CHAIRMAN SOLIS: Okay. I think -- again, this is a public comment. So I think we're all maybe putting the cart before the horse. Sorry. MS. COSBY: Do you want me to restart this and let him just go? CHAIRMAN SOLIS: I mean -- well, I just want to understand. You kind of jumped to your conclusion, and I think you need to clarify a little just for the record and for people that may be watching. What is the issue and what is it that you want? I mean, this is your opportunity just to make a comment. MR. WOOLSEY: If I could complete my comments, I think it would be a little more clear what I was asking for. And I do ask for clarification in here, and -- CHAIRMAN SOLIS: Of what? Page 21 February 10, 2020 MR. WOOLSEY: Clarification of what statute or rule of the Department of Revenue, as specified in the Florida Administrative Code, that the Property Appraiser's Office has violated to make their conduct unlawful. CHAIRMAN SOLIS: On what? MR. WOOLSEY: On whether or not the timing for accepting a late -file petition from someone -- or someone -- or an application for homestead. And the statutes are very clear about the deadlines for filing applications. Property Appraiser's Office follows the statutes. They follow the Florida Administrative Code. In this case they've been accused of acting unlawfully, and I'd like to know how. I'd like to know what statute or rule of the Florida Administrative Code they violated. That's all. CHAIRMAN SOLIS: Okay. MR. WOOLSEY: And if not, if I can't get clarification on that, I think those comments should be stricken from the record. CHAIRMAN SOLIS: Okay. Again, this is public comment. It's my understanding on a public comment we don't take actions. I think, procedurally, if the Property Appraiser's Office wants us to take an action, it has to be on the agenda for a hearing or something. MS. YBACETA: Well, this letter was sent in October, so there was notice to be able to be on the agenda or discussed at a certain point. CHAIRMAN SOLIS: Okay. I think it's -- what's the pleasure of the Board? Do we want to have a -- essentially have a hearing on this issue and have it spelled out better? COMMISSIONER SAUNDERS: Mr. Chair? CHAIRMAN SOLIS: Yeah. COMMISSIONER SAUNDERS: I can understand the Property Appraiser being somewhat concerned about the language, and I Page 22 February 10, 2020 understand the request that it be stricken. The issue, I guess, is the language "this is wholly improper and unlawful behavior." I'm not sure whether we'd want that in the record anyway, so I guess the -- MS. COSBY: You know what, it's not something that is -- it's not of grave effect. This is -- I believe somebody's feelings got hurt is really where that's at, and I don't have a problem striking it. COMMISSIONER SAUNDERS: Now, if we strike that sentence, are we okay with the rest of it? MS. COSBY: The good -cause review stands, but the statement needed to be made, and the clarity needs to be had by the Property Appraiser's Office that it is not the Value Adjustment Board's responsibility to accept a lacking petition because the Property Appraiser doesn't want to issue a denial notice until we accept a VAB petition. It's a cart -before -the -horse issue. I'm not talking about the denial process. I'm sure they follow the law. That's not the issue. The issue is that they can accept late -filed denials if they want, and instead, they're putting it on the Board to accept the petition first lacking that supplement of a denial letter before they will issue a denial letter, and you can't do that. CHAIRMAN SOLIS: So maybe the issue is, is that the wording was a little -- MS. COSBY: It was strong. CHAIRMAN SOLIS: -- a little stronger than it needed to be. Maybe it -- we have a disagreement over some technical procedural issues; how's that? COMMISSIONER SAUNDERS: So if I make a motion -- this is a question to both of you. If I make a motion to strike from the language -- and it's a public record, so when we say strike from the language, it's -- you know, it's going to always be there. But the official document will have -- we'll delete "this is wholly improper and unlawful behavior." If we delete that, I'm assuming that we're all Page 23 February 10, 2020 good? MR. WOOLSEY: Yes, sir. For this case, we certainly are. But we still have the issue going forward next year of whether or not the Property Appraiser is going to accept applications for exemption after the late -file deadline has passed. COMMISSIONER SAUNDERS: I think we can let you guys figure that out next year. Is that -- MS. COSBY: Absolutely. MR. WOOSLEY: Thank you, sir. CHAIRMAN SOLIS: Yeah. Maybe there's an AG opinion that somebody needs to ask for or something. MS. COSBY: And that was my response. You -all have an amended -- you have an amended 3C that had my email response to VAB admin for them to discuss. And I said, maybe we need to bring the Department of Revenue in on this and have a discussion on it. But it was decided between VAB admin and my office that forwarding this on is just going to create more fights, and nobody wants a fight. I didn't want a fight. It was more of -- my statement in there was I just wanted to make it clear that they can't put the onus on us before they do their -- we operate independently. COMMISSIONER SAUNDERS: Mr. Chairman, with your permission here, I'm going to make a motion that we strike from the language as requested by the Property Appraiser, strike the language "this is wholly improper and unlawful behavior," and that going forward, whatever the final resolution is, you'll work that out in the interim here. MS. COSBY: Yes, sir. COMMISSIONER SAUNDERS: It's not something that we need your advice on. MS. COSBY: Sure. COMMISSIONER SAUNDERS: So I'll make that motion. Page 24 February 10, 2020 CHAIRMAN SOLIS: There's a motion. Is there a second? SCHOOL BOARD MEMBER CARTER: I'll second. CHAIRMAN SOLIS: There's a motion and second. All in favor, say aye. HOMESTEAD MEMBER EARNEY: Aye. COMMISSIONER SAUNDERS: Aye. CHAIRMAN SOLIS: Aye. SCHOOLBOARD MEMBER CARTER: Aye. BUSINESS MEMBER KEZESKE: Aye. CHAIRMAN SOLIS: Any opposed? (No response.) CHAIRMAN SOLIS: It's carried. MS. COSBY: And just to advise the Board, when I get back to my office, I will provide a revised good -cause review for this petition to admin for them to upload into the Axia system, minus that sentence, and I won't bill for that time. CHAIRMAN SOLIS: Is that acceptable? MR. WOOLSEY: Perfectly. Thank you. COMMISSIONER SAUNDERS: You know, I don't see why you would not bill for your time. MS. COSBY: Oh, because it's something that -- you know, it's created some havoc. We've had discussion. It's been determined that my language was a little strong. COMMISSIONER SAUNDERS: That's very fair of you. I'm just saying -- MS. COSBY: It's going to take me a very short time but, I mean, that's -- it's fair. It's not a big deal. CHAIRMAN SOLIS: Okay. Moving on then. We are on to -- any other public comments? (No response.) CHAIRMAN SOLIS: Thank you. Page 25 February 10, 2020 MR. FREDERICK: I'd like to thank the county for getting to -- fixing the Collier Boulevard on the second half. I've worn out a set of shocks driving back and forth there. CHAIRMAN SOLIS: Thank you. MS. COSBY: Thank you, Mr. Frederick. All right. Moving to No. 5, VAB members, VAB staff comment. Does administration have anything? (No response.) MS. COSBY: I have nothing. Does the Board have anything they want to comment on? (No response.) MS. COSBY: All right. Moving on to No. 6, adoption of special magistrate's recommendations for 2019 Value Adjustment Board. There were 205 petitions that went to hearing. Included in this Item 6 is a spreadsheet that shows that I have reviewed every single one of these; that I find them consistent or compliant. It does show that on certain matters I have kicked it back to the magistrate to make a correction or two. All of that is in those -- in that spreadsheet, but everything is consistent and compliant. And I will -- just want to open the floor at this point for discussion of whether you want to pull 307, which was Mr. Frederick's petition, 2019-307, or do you want to include it in the packet? COMMISSIONER SAUNDERS: I would move to approve the packet as presented to us without making that change. SCHOOL BOARD MEMBER CARTER: I'd second that. I agree. CHAIRMAN SOLIS: Any other comments? (No response.) CHAIRMAN SOLIS: Discussion? (No response.) Page 26 February 10, 2020 CHAIRMAN SOLIS: There's a motion and a second. All in favor, say aye. HOMESTEAD MEMBER EARNEY: Aye. COMMISSIONER SAUNDERS: Aye. CHAIRMAN SOLIS: Aye. SCHOOLBOARD MEMBER CARTER: Aye. BUSINESS MEMBER KEZESKE: Aye. CHAIRMAN SOLIS: Any opposed? (No response.) CHAIRMAN SOLIS: The recommendations are approved. MS. COSBY: We go to Number 7. We have the adoption and the certification of the Value Adjustment Board for tangible personal property, which is the DR-488 form. Just as a notice to the Board, there's been no change to valuation in a tangible realm this year. CHAIRMAN SOLIS: Is there a motion? SCHOOL BOARD MEMBER CARTER: I motion to approve. BUSINESS MEMBER KEZESKE: Second. CHAIRMAN SOLIS: There's a motion and a second. Any other discussion? (No response.) CHAIRMAN SOLIS: All in favor, say aye. HOMESTEAD MEMBER EARNEY: Aye. COMMISSIONER SAUNDERS: Aye. CHAIRMAN SOLIS: Aye. SCHOOLBOARD MEMBER CARTER: Aye. BUSINESS MEMBER KEZESKE: Aye. CHAIRMAN SOLIS: Opposed? (No response.) CHAIRMAN SOLIS: Certification is adopted. MS. COSBY: Number 8, adoption of certification of Value Page 27 February 10, 2020 Adjustment for real property, which is the DR-488 RP form. We also need a motion. And this does show the change in value that's been made to real property during this VAB session. And we will need a motion. HOMESTEAD MEMBER EARNEY: I make a motion to accept. SCHOOL BOARD MEMBER CARTER: I second. CHAIRMAN SOLIS: There's a motion and second. Any other discussion? (No response.) CHAIRMAN SOLIS: All in favor, say aye. HOMESTEAD MEMBER EARNEY: Aye. COMMISSIONER SAUNDERS: Aye. CHAIRMAN SOLIS: Aye. SCHOOLBOARD MEMBER CARTER: Aye. BUSINESS MEMBER KEZESKE: Aye. CHAIRMAN SOLIS: Any opposed? (No response.) CHAIRMAN SOLIS: That's adopted as well. MS. COSBY: Moving to No. 9, adoption of tax impact to the Value Adjustment Board, which is Form DR-529, and this is the impact of the entire county property tax roll, the valuations during the 2019 Value Adjustment Board session, and this will be published in the paper. CHAIRMAN SOLIS: Okay. Is there a motion to approve? SCHOOL BOARD MEMBER CARTER: I motion. BUSINESS MEMBER KEZESKE: Second. CHAIRMAN SOLIS: Motion and second. Any other discussion? (No response.) CHAIRMAN SAUNDERS: All in favor, say aye. February 10, 2020 HOMESTEAD MEMBER EARNEY: Aye. COMMISSIONER SAUNDERS: Aye. CHAIRMAN SOLIS: Aye. SCHOOLBOARD MEMBER CARTER: Aye. BUSINESS MEMBER KEZESKE: Aye. CHAIRMAN SOLIS: Any opposed? (No response.) CHAIRMAN SOLIS: It's adopted as well. MS. COSBY: Discussion and motion to permit myself as VAB counsel to review the Value Adjustment Board website to ensure compliance and consistency. I will advise that I have done that and communicated updates to admin that need to be either added or changed. They're minor, but they have those. But I need permission to continue to just make sure to ensure that throughout. COMMISSIONER SAUNDERS: So moved. SCHOOL BOARD MEMBER CARTER: Second. CHAIRMAN SOLIS: Motion and second. All in favor, say aye. HOMESTEAD MEMBER EARNEY: Aye. COMMISSIONER SAUNDERS: Aye. CHAIRMAN SOLIS: Aye. SCHOOLBOARD MEMBER CARTER: Aye. BUSINESS MEMBER KEZESKE: Aye. CHAIRMAN SOLIS: Any opposed? (No response.) CHAIRMAN SOLIS: It's approved. MS. COSBY: Number 11, discussion, motion for staff direction on the renewal of the professional services contracts. So it will be myself and also Value Adjustment Board magistrates. Each of us, myself and the four magistrates, had a three-year contract with a Page 29 February 10, 2020 two-year option to renew, and each of the magistrates has requested to return, and as have I. No changes. The contracts will stay as -is. No billing changes. Nothing's different. Just a renewal of the existing contracts. Does anybody have any questions? CHAIRMAN SOLIS: It's an extension, a rollover for another three years? MS. COSBY: Two. CHAIRMAN SOLIS: Two years. MS. COSBY: Yes, sir. HOMESTEAD MEMBER EARNEY: So this is the end of the three years? MS. COSBY: We are at the end of three years, yes, ma'am. COMMISSIONER SAUNDERS: In the packet we have four contracts. One motion will be sufficient, I'm assuming. MS. COSBY: We've four or five? BUSINESS MEMBER KEZESKE: I have five. COMMISSIONER SAUNDERS: We may have five. MS. COSBY: We should have five. We should have myself and four magistrates. COMMISSIONER SAUNDERS: And so one motion is sufficient? MS. COSBY: Yes, absolutely. COMMISSIONER SAUNDERS: I'll move to approve all of the agreements. SCHOOL BOARD MEMBER CARTER: Second. HOMESTEAD MEMBER EARNEY: Second. CHAIRMAN SOLIS: There's a motion and a second. Any other discussion? (No response.) CHAIRMAN SOLIS: All in favor, say aye? Page 30 February 10, 2020 HOMESTEAD MEMBER EARNEY: Aye. COMMISSIONER SAUNDERS: Aye. CHAIRMAN SOLIS: Aye. SCHOOLBOARD MEMBER CARTER: Aye. BUSINESS MEMBER KEZESKE: Aye. CHAIRMAN SOLIS: Any opposed? (No response.) CHAIRMAN SOLIS: It's approved unanimously. MS. COSBY: Wonderful. Number 12, and the final item on this agenda, is set the 2020 Value Adjustment Board organizational meeting date. And we have two options. The room has been reserved for both. We're looking at either Monday, July 27th, at 2:00 p.m., or Friday, July 31 st at 9:00 a.m. CHAIRMAN SOLIS: Since the 31 st is my birthday and it falls on a Friday, I'm going to make a motion that we adopt the July 27th. MS. COSBY: Thank you. Me, too. COMMISSIONER SAUNDERS: Let me ask a question, if I could, Mr. Chairman, in reference to that schedule. We have a County Commission meeting the second Tuesday in July. CHAIRMAN SOLIS: No, we don't. COMMISSIONER SAUNDERS: I mean, I'm sorry, the first Tuesday in July. CHAIRMAN SOLIS: The first Tuesday, right. COMMISSIONER SAUNDERS: Can we move -- and this is a question for our board members, too. Can we move the VAB meeting closer to that earlier date in July? Because I think there's some of us that will depart for a couple weeks after that. So the county commission meeting is on July 14th. SCHOOL BOARD MEMBER CARTER: How about the 13th? MS. COSBY: Okay, great. I'm getting communication from Page 31 February 10, 2020 administration that the concern is the school board member. So, Mr. Carter, just because school is out and the school board recesses, so we're -- we did this late in July specifically just because -- quorum is -- one commissioner, the school board member, and one of our citizen members is quorum. So I'm guessing that's the deal. But we would need to check availability of the room before we set it any earlier, and we ask Mr. Carter if he -- SCHOOL BOARD MEMBER CARTER: It's fine with me to do it earlier. That's okay. But, yeah, we're in recess for pretty much the month of July, but that doesn't matter. COMMISSIONER SAUNDERS: So that date would not make that much difference in terms of your schedule? SCHOOL BOARD MEMBER CARTER: It wouldn't matter. COMMISSIONER SAUNDERS: Anybody else? MS. COSBY: You said the second week in July is what you're looking for? (Simultaneous crosstalk.) BUSINESS MEMBER KEZESKE: -- so it's tough for us regardless. MS. COSBY: You're looking at the second week in July. COMMISSIONER SAUNDERS: Yeah. MS. COSBY: I will advise that I am going to be in Italy on a school field trip through July 1 lth. So we can try for July 13th, but I'm probably going to be a hot jet -lagged mess. HOMESTEAD MEMBER EARNEY: And I leave on the 13th. MS. COSBY: Okay. So Ms. Earney's not available. And, Mr. Kezeske, what was your concern? BUSINESS MEMBER KEZESKE: We're generally gone for the month. MS. COSBY: Month of July. So is July 27th good for you? BUSINESS MEMBER KEZESKE: The 31 st would work Page 32 February 10, 2020 better, but I'm not going to put -- it's Commissioner Solis's birthday on a Friday here. I'm not going to be that one. COMMISSIONER SAUNDERS: That's true. CHAIRMAN SOLIS: Well, it seems like we were a little late to the party to go on vacation. COMMISSIONER SAUNDERS: We may have a quorum. SCHOOL BOARD MEMBER CARTER: August? CHAIRMAN SOLIS: August, I think, is worse. MS. COSBY: August is definitely worse. CHAIRMAN SOLIS: I'll be gone in August, so... COMMISSIONER SAUNDERS: When do you leave for your trip to Italy? MS. COSBY: I leave July 4th, and I come back July 1 lth. CHAIRMAN SOLIS: Is it -- are we able to have members attend telephonically? MS. COSBY: No, no. We have to have everybody present. CHAIRMAN SOLIS: Really? MS. COSBY: Yeah. It's not -- I know the commission you can; not VAB. I haven't ever seen it. COMMISSIONER SAUNDERS: Well, you have to have a quorum in the room, and other members can participate, I would assume, by phone, as long as you have a quorum in the room. HOMESTEAD MEMBER EARNEY: And mine wouldn't matter if Jill Rosenfeld could make it; she's the other citizen member. CHAIRMAN SOLIS: Yeah. I don't know if we -- what about alternate county commissioners for -- COMMISSIONER SAUNDERS: That's a good -- SCHOOL BOARD MEMBER CARTER: Because I know I have an alternate. CHAIRMAN SOLIS: -- for attendance. MS. COSBY: If your chair appoints somebody in their stead, in Page 33 February 10, 2020 your stead, yes. COMMISSIONER SAUNDERS: I think we can get the chair to do that. MS. COSBY: The chair of the commission. COMMISSIONER SAUNDERS: Actually, I stood in for Commissioner McDaniel a couple times, so -- when he was chair. CHAIRMAN SOLIS: Right. MS. COSBY: I will tell you last year we had the same conversation, and we wound up keeping it at what we originally -- we just couldn't get anybody together to get it for August. That was the request was to push it to August, and we wound up just doing it. COMMISSIONER SAUNDERS: July 27th. CHAIRMAN SOLIS: Okay. There's a motion for July 27th. Is there a second? BUSINESS MEMBER KEZESKE: I'll second the motion. Could I request that we do find out that if there's a quorum in the room, if we could telephone in? Because I certainly would like to be available and part of the meeting even if I can't vote on anything -- MS. COSBY: Yeah, you won't be voting. BUSINESS MEMBER KEZESKE: -- but just to at least participate. It's just difficult to -- COMMISSIONER SAUNDERS: Unless there's some special rule with Value Adjustment Board, typically public meetings, as long as there's a quorum in the room, other members can participate by telephone. As long as the Board -- we have a quorum. MS. COSBY: I will ask. I seem to remember seeing it somewhere at some time and that it was different than BOCC, but I will look into it. BUSINESS MEMBER KEZESKE: Because I know for productivity, I call in for that meeting, and that's a county advisory board. Page 34 February 10, 2020 CHAIRMAN SOLIS: We can -- and in order to have a quorum, I'm sure we can work something out with our chairman to have somebody present. Okay. So I appreciate everyone's indulgence on not scheduling it for the 31 st. There's a motion and a second. All in favor, say aye. HOMESTEAD MEMBER EARNEY: Aye. COMMISSIONER SAUNDERS: Aye. CHAIRMAN SOLIS: Aye. SCHOOLBOARD MEMBER CARTER: Aye. BUSINESS MEMBER KEZESKE: Aye. CHAIRMAN SOLIS: Any opposed? (No response.) CHAIRMAN SOLIS: So it's set for July 27th. MS. COSBY: 2:00 p.m. CHAIRMAN SOLIS: At 2:00 p.m. HOMESTEAD MEMBER EARNEY: 2:00 p.m. CHAIRMAN SOLIS: That's what it says, 2:00 p.m. MS. COSBY: Is there a reason why we didn't have it at 9:00? CHAIRMAN SOLIS: Is there an MPO meeting? MS. COSBY: Would the Board prefer an earlier meeting? We can certainly try for it. CHAIRMAN SOLIS: Oh. wait a minute. It's nrobably a TDC meeting. MS. MORGAN: Probably. CHAIRMAN SOLIS: It's probably a TDC meeting. MS. MORGAN: Probably. TDC has a meeting. SCHOOL BOARD MEMBER CARTER: 2:00 o'clock then? MS. COSBY: We'll leave it at 2:00. But if the room is available and there isn't a TDC meeting, would the Board prefer an earlier meeting on this day? HOMESTEAD MEMBER EARNEY: Yes. Page 35 February 10, 2020 MS. COSBY: Okay. So then we'll look into it at least. I'll make it as my No. 3 on my to do. Okay. Is there any other questions, concerns, statements from the Board? (No response.) CHAIRMAN SOLIS: Anything else? (No response.) CHAIRMAN SOLIS: Okay. MS. COSBY: You can adjourn. CHAIRMAN SOLIS: We are adjourned. Page 36 February 10, 2020 There being no further business for the good of the County, the meeting was adjourned by order of the Chair at 9:53 a.m. VALUE ADJUSTMENT BOARD CHAIRMAN ATTEST CRYSTAL ...JCINZEL, CLERK ")• These minutes ccepted by the Board on 2� Zoe, as presented or as corrected TRANSCRIPT PREPARED ON BEHALF OF FORT MYERS COURT REPORTING SERVICES, INC., BY TERRI LEWIS, FPR, NOTARY PUBLIC/COURT REPORTER. Page 37