VAB Backup Documents 06/29/2020 Item #13COLLIER COUNTY 2020-2021 VALUE ADJUSTMENT BOARD
VERIFICATION OF VAB COMPLIANCE and PREHEARING CHECKLIST
(to supplement Form DOR-488p)
Information to be verified prior to, during or after the Organizational Meeting, and pursuant to
F.S. § 194.011(5), F.A.C.§ 1213-9.013 and F.A.C.§ 1213-9.014 Verification:
Pre -Organizational Meeting
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VAB comprised of two (2) County Commissioners, one (1) School Board Member, one (1)
6/11/20
Citizen Member appointed by the BOCC and one (1) Citizen Member appointed by the
School Board — Org. Mtg. Agenda Item 3A & Verbatim
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Citizen Members met all criteria pursuant to F.S. § 194.015 and F.A.C. § 12D-9.004 —
6/22/20
Org. Mtg. Agenda Item 3C, BoCC & School Board verify, Verbatim
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VAB Attorney meeting the requirements of F.S. § 194.015 has been appointed or ratified -
6/11/20
Org. Mtg. Agenda Item 6 & Verbatim
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No VAB members represent other governmental entities or taxpayers in any administrative or
6/22/20
judicial review of property taxes — Org. Mtg. Agenda Items 3A and 3C, BoCC & School
Board verify & Verbatim
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Citizen members are not members or employees of a taxing authority for the current VAB
6/22/20
session— Org. Mtg. Agenda Item 3C, BoCC & School Board verify & Verbatim
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The organizational meeting, as well as any other board meetings, will be or were noticed in
6/11/20
accordance with F.S. §286.011, and will be held in accordance with law - Verbatim for Org.
Mtg. Agenda Item 2/Additional statement re: Affidavit of Publication
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The organizational meeting notice includes the date, time, location, purpose of the meeting,
6/11/20
and information required by F.S. §286.0105 - Verbatim for Org. Mtg. Agenda Item
2/Additional statement re: Affidavit of Publication
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The DOR's uniform value adjustment board procedures, were made available at the
6/11/20
organizational meeting and copies were provided to special magistrates and board members -
Or . Mtg. Agenda Item 11G & Verbatim
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The DOR's uniform policies and procedures manual is available on the existing website of
6/11/20
the board clerk - Org. Mtg. Agenda Item 11G & Verbatim
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The qualifications of special magistrates were verified - Org. Mtg. Agenda Items 7 & 8
6/11/20
reviewed by procurement services); Verbatim
VAB Attorney has received the DOR training and has passed the corresponding exam —
Attorney will provide VAB Administration with a Certificate of Completion and Proof
of Passing Exam when available— Org. Mtg. Agenda Item 10
All appointed special magistrates have received the DOR training and have completed the
same and passed any corresponding exam, and special magistrates with less than five years of
required experience successfully completed the DOR's training including any updated
modules and an examination, and were certified - Org. Mtg. Agenda Item 10 - VAB will
request Certificates of Completion
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The selection of special magistrates was based solely on proper experience and qualifications
6/11/20
and neither the property appraiser nor any petitioners influenced the selection of special
magistrates. - Org. Mtg. Agenda Items 7 & 8 (reviewed by procurement services);
Verbatim
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The VAB is willing to consider any written complaint filed with respect to a special
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magistrate by any party or citizen [F.A.C. 12D-9.009(1)(f)] - Org. Mtg. Agenda Items 11B
and 13; Verbatim
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All procedures and forms of the board or special magistrate are in compliance with F.S. § 194
6/11/20
and F.A.C. § 12D-9 — Org. Mtg. Agenda Items 11 and 13; Verbatim; VAB Attorney
oversees throughout VAB session
Notice(s) has/have been given to the chief executive officer of each municipality as provided
in F.S. §193.116
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The VAB is in compliance with F.S. §194 and F.A.C. 1213-9 — Org. Mtg. Agenda Item 13;
6/11/20
Verbatim; VAB Attorney oversees throughout VAB session
Organizational Meeting: June 29, 2020
The VAB held organizational meeting prior to the holding of value adjustment board hearings
— Org. Mtg. Agenda, Org. Mtg. Agenda Item 12D, Affidavit of Publication & Verbatim
The VAB introduced the members of the board and provided contact information - Org. Mtg.
Agenda Exhibit 3A & Verbatim
The VAB introduced the board clerk and any designee of the board clerk and provided the
board clerk's contact information - Org. Mtg. Agenda Exhibits 3B & 11C & Verbatim
The VAB 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
- Org. Mtg. Agenda Exhibit 11G & Verbatim
The VAB made F.A.C. 12D-10 available to the public, special magistrates and board
members, containing the rules applicable to the requirements for hearings and decisions —
available at organizational meeting and on the website of the board clerk- Org. Mtg. Agenda
Exhibit 11G & Verbatim
The VAB made the requirements of Florida's Government in the Sunshine / open government
laws 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
11G & Verbatim
The VAB made F.A.C. 12D-51.001, 1213-51.002 and 12D-51.003 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 11G & Verbatim
The VAB made the associated forms that have been adopted by the DOR 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 11G & Verbatim
The VAB made all local administrative procedures and forms of the board or special
magistrates available to the public, special magistrates and board members — available at
organizational meeting and on the website of the board clerk- Org. Mtg. Agenda Exhibit
11B & Verbatim
he VAB 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
website of the board clerk- Org. Mtg. Agenda Exhibit 11G & Verbatim
The VAB 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.
Mtg. Agenda Exhibit 11B & Verbatim
The VAB local procedures are ministerial in nature and are not inconsistent with governing
s, case law, attorney general opinions or rules of the department - Org. Mtg. Agenda
Item 13; Verbatim & VAB Attorney oversees throughout VAB session
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The 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
rights — this issue has a separate agenda item, supplemented with additional local
informational handouts; this discussion will be reflected in the verbatim record and minutes -
Or . Mtg. Agenda Exhibits 11A & 11G; Verbatim
The VAB adopted/ratified, by resolution, any filing fee for petitions for the current VAB
session, in an amount not to exceed $15.00 - Or . Mtg. Agenda Exhibit 11D & Verbatim
he VAB announced the tentative schedule for the value adjustment board, taking into
consideration the number of petitions filed, the possibility of the need to reschedule and the
requirement that the board stay in session until all petitions have been heard - Org. Mtg.
Agenda Exhibit 12D & Verbatim
I, Holly E. Cosby, Esq., Collier County Value Adjustment Board Attorney, hereby verify the following on
June 11, 2020, June 22, 2020 and June 29, 2020:
1) the above information regarding pre -hearing, pre -organizational and organizational requirements
were verified, reviewed and considered, where applicable, on June 11, 2020, June 22, 2020 and
June 29, 2020.
2) the Organizational Meeting for the Collier County 2020-2021 VAB Session was held on June 29,
2020, and the above information regarding organizational meeting requirements was verified,
reviewed and considered at said meeting, and
3) hearings for the Collier County 2020-2021 VAB Session will commence on or after October 9,
2020.
Holly E. Cosby, Esq. - VAB Counsel
I, Holly E. Cosby, Esq., Collier County Value Adjustment Board Attorney, hereby verify the following on
June 11, 2020, June 22, 2020 and June 29, 2020:
1) There are three (3) items above, which could not be verified before or during the organizational
meeting, which are:
a. VAB Attorney has received the DOR training and has passed the corresponding exam,
b. All appointed special magistrates have received the DOR training and have completed the
same and passed any corresponding exam, and special magistrates with less than five years
of required experience successfully completed the DOR's training including any updated
modules and an examination, and were certified, and
c. Notice has been given to the chief executive officer of each municipality as provided in
F.S. §193.116.
2) Items 1(a) and 1(b) could not be verified because the current DOR training was not available
before the organizational meeting,
3) Item 1(b) will be verified prior to special magistrates holding VAB hearings in Collier County,
4) Item 1(c) could not be verified because no VAB hearings had been scheduled prior to the
organizational meeting, for such notices to be required, and
5) Once the above referenced, unverified items are able to be verified, VAB Counsel will provide the
VAB with documentation and continued updated verification for the same.
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C,olly E. iCoEsq. - VAB Counsel
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