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VAB Agenda 2-11-2021 Item # 3D CorrespondenceItem #3D • Correspondence from VAB Participants 02/11/2020 Item #3D EXECUTIVE SUMMARY Correspondence received regarding the 2020 Value Adjustment Board OBJECTIVE: The Value Adjustment Board to review written or spoken comments received by the VAB Attorney or VAB 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 individuals: Carl Suarez, Tim Hart, Sabrina Weiss. Attachments: • Emails from/to: Carl Suarez (Petitions #2020-296 & #2020-311) • Emails from/to: Tim Hart (Petitions #2020-555, #2020-558, #2020-560 & #2020-561) • Emails from/to: Sabrina Weiss (Petitions #2020-377, #2020-378, #2020-567 & #2020- 568) Resolved • Emails correspondence with: Attorney Draper (Petition #20-0043) Page 1 Correspondence for Petitions: #2020-296 &#2020-311 Martha S. Vergara From: Carl Suarez <csuarez479@gmail.com> Sent: Wednesday, November 18, 2020 10:54 AM To: value adjustment board; Susan Suarez; Jeep Quinby Subject: Re: Collier County VAB Petition Status Update - Hearing Notice (Petition #2020-00296) External Message: Please use caution when opening attachments, clicking links, or replying to this message. To VAB clerk and CC Property Appraiser, We went to our VAB hearing today and both our cases got dismissed for lack of evidence exchange, which we feel is completely unjust. This attached email that I am replying to is all we received from the VAB or the property appraiser's office. We followed the instructions and brought copies of the evidence to the hearing per the attached hearing instructions. The property appraiser claimed in our hearing that they sent some letter which neither my wife Susan or I received. She was contesting a different property 620 Orchid Drive. Furthermore since the property appraiser is one of the parties involved in the dispute, why would they be in charge of such a process and sending such a letter? Shouldn't it be the VAB or the clerk of courts? Jeep where is the evidence that this purported letter was mailed and received by us. Was it sent certified mail or something? Please provide us with this evidence. We also feel this notice that was emailed to us is totally misleading because it clearly states you can bring copies of your evidence with you to the hearing. which we did. There is no mention in that correspondence of some other letter that needs to be signed in order to do so. It is absurd that you can bring evidence to the hearing per the hearing notice, but only if you sign some form sent by the opposing party, which furthermore we never received and the opposing party did not even have to provide proof that they ever sent such a letter to us at the hearing that we were made aware of-- yet the case was dismissed. The magistrate encouraged us to withdraw on the second one, 620 Orchid Drive, for the same reasons since it would be dismissed in order to save time.. We would like both our cases rescheduled, we be allowed to bring copies of our evidence to the hearing per the original notice, and our cases heard as soon as possible. Regards, Carl and Susan Suarez On Tue, Oct 20, 2020 at 8:05 AM vabclerk <vabclerk@collierclerk.com> wrote: Please see attached PDF - VAB Hearing Notice 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.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. Carl W. Suarez Realtor o Sun Realty 239-777-7100 Martha S. Vergara From: Carl Suarez <csuarez479@gmail.com> Sent: Wednesday, November 18, 2020 11:27 AM To: value adjustment board; Jeep Quinby; Susan Suarez Subject: Fwd: Collier County VAB Petition Status Update - Hearing Notice (Petition #2020-00296) External Message: Please use caution when opening attachments, clicking links, or replying to this message To Vab Clerk, We would also like to know how many cases were either dismissed or withdrawn in the manner this year? The magistrate made a comment in our hearing today that appeared quite telling on this point. How could the defendant be put in charge of such a task of mailing such a letter that requires you to opt out of evidence exchange in order to bring evidence at the date of the hearing per your notice?? It's insane. Carl ---------- Forwarded message --------- From: Carl Suarez <csuarez479@gmail.com> Date: Wed, Nov 18, 2020 at 10:53 AM Subject: Re: Collier County VAB Petition Status Update - Hearing Notice (Petition #2020-00296) To: vabclerk <vabclerk@collierclerk.com>, Susan Suarez <susanlsuarez41@gmail.com>, Jeep Quinby <CQUINBY@collierappraiser.com> To VAB clerk and CC Property Appraiser, We went to our VAB hearing today and both our cases got dismissed for lack of evidence exchange, which we feel is completely unjust. This attached email that I am replying to is all we received from the VAB or the property appraiser's office. We followed the instructions and brought copies of the evidence to the hearing per the attached hearing instructions. The property appraiser claimed in our hearing that they sent some letter which neither my wife Susan or I received. She was contesting a different property 620 Orchid Drive. Furthermore since the property appraiser is one of the parties involved in the dispute, why would they be in charge of such a process and sending such a letter? Shouldn't it be the VAB or the clerk of courts? Jeep where is the evidence that this purported letter was mailed and received by us. Was it sent certified mail or something? Please provide us with this evidence. We also feel this notice that was emailed to us is totally misleading because it clearly states you can bring copies of your evidence with you to the hearing. which we did. There is no mention in that correspondence of some other letter that needs to be signed in order to do so. It is absurd that you can bring evidence to the hearing per the hearing notice, but only if you sign some form sent by the opposing party, which furthermore we never received and the opposing party did not even have to provide proof that they ever sent such a letter to us at the hearing that we were made aware of-- yet the case was dismissed. The magistrate encouraged us to withdraw on the second one, 620 Orchid Drive, for the same reasons since it would be dismissed in order to save time.. We would like both our cases rescheduled, we be allowed to bring copies of our evidence to the hearing per the original notice, and our cases heard as soon as possible. Regards, Carl and Susan Suarez On Tue, Oct 20, 2020 at 8:05 AM vabclerk <vabclerk@collierclerk.com> wrote: Please see attached PDF - VAB Hearing Notice 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.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. Carl W. Suarez Realtor Sun Realty 239-777-7100 Carl W. Suarez Realtor U Sun Realty 239-777-7100 Martha S. Vergara From: vab <vab@collierappraiser.com> Sent: Wednesday, November 18, 2020 3:40 PM To: Jennifer L. Blaje Subject: FW: Relayed: 2020-00296 Letter Attachments: details.txt From: Microsoft Exchange[mailto:MicrosoftExchange329e71ec88ae4615bbc36ab6ce41109e@COLLIERAPPRAISER.COM] Sent: Thursday, September 10, 2020 2:44 PM To: vab Subject: Relayed: 2020-00296 Letter Delivery to these recipients or distribution lists is complete, but delivery notification was not sent by the destination: CSUAREZ4790GMAI L. COM Subject: 2020-00296 Letter Sent by Microsoft Exchange Server 2007 COLLIER COUNTY PROPERTY APPRAISER ABE SKINNER, CFA MARTA SUAREZ R/L TRUST 479 RUDDER RD NAPLES, FLORIDA 34102 Petition Number: 2020-00296 Folio Number: 12782360001 Dear Petitioner, You have filed a petition with the Collier County Value Adjustment Board (VAB). The VAB Clerk's office will notify you as to the date, time and place for the hearing on your petition. If the Real Property parcel you are petitioning has a property record card, the property details are available to you online on our website at www.collierappraiser.coni. If you don't have access to the internet, please call our office at (239) 252-8141, reference your petition number and ask to have your property record card mailed to you. The property detail report is attached for all Tangible Personal Property petitions. You can participate in an exchange of evidence with our office prior to your hearing(s). If you choose to participate, you must provide a list of your evidence, a copy of all documentation you intend to present and a summary of the testimony of your witness(es) to our office OR upload to the VAB Clerk's AXIA program (preferred) at littps://www.coIIierclerk.com/axiaweb202O/ The deadline for submission is fifteen days before the scheduled date of your hearing. If you so request in writing, the Property Appraiser's evidence and a summary of evidence to be presented by witnesses will be provided to you no later than seven days before your hearing. If you do not provide your evidence fifteen days prior to the hearing, we will assume that NO EVIDENCE will be submitted on your behalf. Section 194.034 Florida Statute provides that no petitioner may present testimony or other evidentiary materials to the Value Adjustment Board, that were requested in writing by the Property Appraiser, of which the petitioner had knowledge and which were denied to the Property Appraiser. THIS LETTER IS THE REQUEST FOR THAT EVIDENCE. If you would like the Special Magistrate to consider only the evidence included when you filed your petition, and nothing additional will be submitted prior to your hearing date, please sign and return this letter to the Collier County Property Appraiser's office. If you have not already done so, we encourage you to come in to the Property Appraiser's office to discuss your assessment with a member of our staff. Sincerely yours, Abe Skinner, CFA Collier County Property Appraiser Signature of Petitioner Printed Name Date 3950 Radio Road • Naples, Florida 34104-3750 • (239) 252-8141 • Fax: (239) 252-2071 www.collierappraiser.com Martha S. Vergara From: vab <vab@collierappraiser.com> Sent: Wednesday, November 18, 2020 3:40 PM To: Jennifer L. Blaje Subject: FW: VAB 2020-00311 Letter Attachments: 2020-00311.pdf From: VAB Mail [mailto:vab@collierappraiser.com] Sent: Thursday, September 10, 2020 4:04 PM To: 'SUSANLSUAREZ41@GMAIL.COM' Subject: VAB 2020-00311 Letter Pursuant to Florida State Statute, please find the attached letter regarding your recently filed petition. Vab Desk Collier County Property Appraiser 3950 Radio Rd Naples, FL 34104 COLLIER COUNTY PROPERTY APPRAISER ABE SKINNER, CFA LUENBERGER,SUSAN 479 RUDDER RD NAPLES, FL 34102 Petition Number: 2020-00311 Folio Number: 6283640003 Dear Petitioner, You have filed a petition with the Collier County Value Adjustment Board (VAB). The VAB Clerk's office will notify you as to the date, time and place for the hearing on your petition. If the Real Property parcel you are petitioning has a property record card, the property details are available to you online on our website at www.collierappraiser.com. If you don't have access to the internet, please call our office at (239) 252-8141, reference your petition number and ask to have your property record card mailed to you. The property detail report is attached for all Tangible Personal Property petitions. You can participate in an exchange of evidence with our office prior to your hearing(s). If you choose to participate, you must provide a list of your evidence, a copy of all documentation you intend to present and a summary of the testimony of your witness(es) to our office OR upload to the VAB Clerk's AXIA program (preferred) at https://www.colliercierk.com/axiaweb2O2O/ The deadline for submission is fifteen days before the scheduled date of your hearing. If you so request in writing, the Property Appraiser's evidence and a summary of evidence to be presented by witnesses will be provided to you no later than seven days before your hearing. If you do not provide your evidence fifteen days prior to the hearing, we will assume that NO EVIDENCE will be submitted on your behalf. Section 194.034 Florida Statute provides that no petitioner may present testimony or other evidentiary materials to the Value Adjustment Board, that were requested in writing by the Property Appraiser, of which the petitioner had knowledge and which were denied to the Property Appraiser. THIS LETTER IS THE REQUEST FOR THAT EVIDENCE. If you would like the Special Magistrate to consider only the evidence included when you filed your petition, and nothing additional will be submitted prior to your hearing date, please sign and return this letter to the Collier County Property Appraiser's office. If you have not already done so, we encourage you to come in to the Property Appraiser's office to discuss your assessment with a member of our staff. Sincerely yours, Abe Skinner, CFA Collier County Property Appraiser Signature of Petitioner Printed Name Date 3950 Radio Road • Naples, Florida 34104-3750 • (239) 252-8141 • Fax: (239) 252-2071 www. collierappraiser. com Martha S. Vergara From: vab <vab@collierappraiser.com> Sent: Wednesday, November 18, 2020 3:40 PM To: Jennifer L. Blaje Subject: FW: Relayed: 2020-00296 Letter Attachments: details.txt From: Microsoft Exchange[maiIto:MicrosoftExchange329e7lec88ae4615bbc36ab6ce41109e@COLLIERAPPRAISER.COM] Sent: Thursday, September 10, 2020 2:44 PM To: vab Subject: Relayed: 2020-00296 Letter Delivery to these recipients or distribution lists is complete, but delivery notification was not sent by the destination: CSUAREZ479Ca GMAIL.COM Subject: 2020-00296 Letter Sent by Microsoft Exchange Server 2007 COLLIER COUNTY PROPERTY APPRAISER ABE SKINNER, CFA MARTA SUAREZ R/L TRUST 479 RUDDER RD NAPLES, FLORIDA 34102 Petition Number: 2020-00296 Folio Number: 12782360001 Dear Petitioner, You have filed a petition with the Collier County Value Adjustment Board (VAB). The VAB Clerk's office will notify you as to the date, time and place for the hearing on your petition. If the Real Property parcel you are petitioning has a property record card, the property details are available to you online on our website at www.collierappraiser.com. If you don't have access to the internet, please call our office at (239) 252-8141, reference your petition number and ask to have your property record card mailed to you. The property detail report is attached for all Tangible Personal Property petitions. You can participate in an exchange of evidence with our office prior to your hearing(s). If you choose to participate, you must provide a list of your evidence, a copy of all documentation you intend to present and a summary of the testimony of your witness(es) to our office OR upload to the VAB Clerk's AXIA program (preferred) at littps://www.colIierclerk.com/axiaweb202O/ The deadline for submission is fifteen days before the scheduled date of your hearing. If you so request in writing, the Property Appraiser's evidence and a summary of evidence to be presented by witnesses will be provided to you no later than seven days before your hearing. If you do not provide your evidence fifteen days prior to the hearing, we will assume that NO EVIDENCE will be submitted on your behalf. Section 194.034 Florida Statute provides that no petitioner may present testimony or other evidentiary materials to the Value Adjustment Board, that were requested in writing by the Property Appraiser, of which the petitioner had knowledge and which were denied to the Property Appraiser. THIS LETTER IS THE REQUEST FOR THAT EVIDENCE. If you would like the Special Magistrate to consider only the evidence included when you filed your petition, and nothing additional will be submitted prior to your hearing date, please sign and return this letter to the Collier County Property Appraiser's office. If you have not already done so, we encourage you to come in to the Property Appraiser's office to discuss your assessment with a member of our staff. Sincerely yours, Abe Skinner, CFA Collier County Property Appraiser Signature of Petitioner Printed Name Date 3950 Radio Road • Naples, Florida 34104-3750 • (239) 252-8141 • Fax: (239) 252-2071 www. collierappraiser. corn Martha S. Vergara From: vab <vab@collierappraiser.com> Sent: Wednesday, November 18, 2020 3:40 PM To: Jennifer L. Blaje Subject: FW: VAB 2020-00311 Letter Attachments: 2020-00311. pdf From: VAB Mail [mailto:vab@collierappraiser.com] Sent: Thursday, September 10, 2020 4:04 PM To: 'SUSANLSUAREZ41@GMAIL.COM' Subject: VAB 2020-00311 Letter Pursuant to Florida State Statute, please find the attached letter regarding your recently filed petition. Vab Desk Collier County Property Appraiser 3950 Radio Rd Naples, FL 34104 COLLIER COUNTY PROPERTY APPRAISER ABE SKINNER, CFA LUENBERGER,SUSAN 479 RUDDER RD NAPLES, FL 34102 Petition Number: 2020-00311 Folio Number: 6283640003 Dear Petitioner, You have filed a petition with the Collier County Value Adjustment Board (VAB). The VAB Clerk's office will notify you as to the date, time and place for the hearing on your petition. If the Real Property parcel you are petitioning has a property record card, the property details are available to you online on our website at www.collierappraiser.com. If you don't have access to the internet, please call our office at (239) 252-8141, reference your petition number and ask to have your property record card mailed to you. The property detail report is attached for all Tangible Personal Property petitions. You can participate in an exchange of evidence with our office prior to your hearing(s). If you choose to participate, you must provide a list of your evidence, a copy of all documentation you intend to present and a summary of the testimony of your witness(es) to our office OR upload to the VAB Clerk's AXIA program (preferred) at https://www.colIierclerk.com/axiaweb2O2O/ The deadline for submission is fifteen days before the scheduled date of your hearing. If you so request in writing, the Property Appraiser's evidence and a summary of evidence to be presented by witnesses will be provided to you no later than seven days before your hearing. If you do not provide your evidence fifteen days prior to the hearing, we will assume that NO EVIDENCE will be submitted on your behalf. Section 194.034 Florida Statute provides that no petitioner may present testimony or other evidentiary materials to the Value Adjustment Board, that were requested in writing by the Property Appraiser, of which the petitioner had knowledge and which were denied to the Property Appraiser. THIS LETTER IS THE REQUEST FOR THAT EVIDENCE. If you would like the Special Magistrate to consider only the evidence included when you filed your petition, and nothing additional will be submitted prior to your hearing date, please sign and return this letter to the Collier County Property Appraiser's office. If you have not already done so, we encourage you to come in to the Property Appraiser's office to discuss your assessment with a member of our staff. Sincerely yours, Abe Skinner, CFA Collier County Property Appraiser Signature of Petitioner Printed Name Date 3950 Radio Road • Naples, Florida 34104-3750 • (239) 252-8141 • Fax: (239) 252-2071 www. collierappraiser. com Martha S. Vergara From: Jenny Blaje <jblaje@collierappraiser.com> Sent: Wednesday, November 18, 2020 3:49 PM To: value adjustment board Cc: va b' Subject: petitions 296 & 311 Attachments: FW: Relayed: VAB 2020-00311 Letter; FW: VAB 2020-00311 Letter; FW: Relayed: 2020-00296 Letter; FW: 2020-00296 Letter External Message: Please use caution when opening attachments, clicking links, or replying to this message. In reviewing the petitions that were heard today I noticed that these two (296 & 311) have requested a good cause reschedule based on the fact that they did not receive the letter from our office requesting their evidence. I am attaching both the email that was sent to each of them on September 10`h, and the email delivery receipt showing that they received our email (4 total files since there are 2 separate petitions.) A copy of the actual letter is scanned to each of the petitions under 'MISC' in case you would like to review the letter. I feel that this information is relevant in response to their good cause request before a determination is made. Thank you Jenny Blaje, CFE Director of Tax Roll Compliance/Data Management Improvements Department Collier County Property Appraiser Representing Abe Skinner, CFA 3950 Radio Road Naples, Florida 34104 ! 239.252.8158 jblaie@collierappraiser.com www.collierappraiser.com Martha S. Vergara From: Carl Suarez <csuarez479@gmail.com> Sent: Thursday, November 19, 2020 10:18 AM To: value adjustment board; Steve Keller Subject: Re: Collier County VAB Petition Status Update - Hearing Notice (Petition #2020-00296) External Message: Please use caution when opening attachments, clicking links, or replying to this message. Hello Teresa, I hope, per our conversation yesterday, you will also point out to the VAB attorney that did not attend the hearing that the electronic information exchange process with the property appraiser's office had been initiated and was underway in September prior to my filing a hearing request, and it was our understanding that the rebuttal information I sent to them would be included in the record. We were never sent or have seen the letter the property appraiser mentioned in the hearing as the basis of their arguments, and the only correspondence we received is the notice sent by your office. There was never any indication that the information exchange process already underway prior to our filing would not be included as part of the record, and we receive no correspondence otherwise. We also had 3 copies available at the time of the hearing. In our position, the fact that this information was not included and that no response was provided afterward is therefore a failing on the part of the property appraiser's office, which as the defendant in this matter should never have been allowed control of the evidence in the first place. We request that this oversight on the part of the property appraiser's office regarding the electronic evidence exchanged and submitted in September to Mr. Jeep Quinby be corrected and added to the record accordingly. We also again request our hearings be re -scheduled as soon as possible Regards, Carl and Susan Suarez On Wed, Nov 18, 2020 at 12:13 PM value adjustment board <VABCLERK@collierclerk.com> wrote: Hello Mr. Suarez, I have sent both of your e-mail requests to the VAB Attorney. Once the attorney makes the determination our office will let you know. Thanks, VAB Clerks From: Carl Suarez <csuarez479@Bmail.com> Sent: Wednesday, November 18, 2020 11:27 AM To: value adjustment board <VABCLERK@collierclerk.com>; Jeep Quinby <CQUINBY@collierappraiser.com>; Susan Suarez <susanlsuarez4l@gmail.com> Subject: Fwd: Collier County VAB Petition Status Update - Hearing Notice (Petition #2020-00296) External Message: Please use caution when opening attachments, clicking links, or replying to this message. To Vab Clerk, We would also like to know how many cases were either dismissed or withdrawn in the manner this year? The magistrate made a comment in our hearing today that appeared quite telling on this point. How could the defendant be put in charge of such a task of mailing such a letter that requires you to opt out of evidence exchange in order to bring evidence at the date of the hearing per your notice?? It's insane. Carl Forwarded message From: Carl Suarez <csuarez479@gmail.com> Date: Wed, Nov 18, 2020 at 10:53 AM Subject: Re: Collier County VAB Petition Status Update - Hearing Notice (Petition #2020-00296) To: vabclerk <vabclerk@collierclerk.com>, Susan Suarez <susanlsuarez4l@gmail.com>, Jeep Quinby <CQUINBY@collierappraiser.com> To VAB clerk and CC Property Appraiser, We went to our VAB hearing today and both our cases got dismissed for lack of evidence exchange, which we feel is completely unjust. This attached email that I am replying to is all we received from the VAB or the property appraiser's office. We followed the instructions and brought copies of the evidence to the hearing per the attached hearing instructions. The property appraiser claimed in our hearing that they sent some letter which neither my wife Susan or I received. She was contesting a different property 620 Orchid Drive. Furthermore since the property appraiser is one of the parties involved in the dispute, why would they be in charge of such a process and sending such a letter? Shouldn't it be the VAB or the clerk of courts? Jeep where is the evidence that this purported letter was mailed and received by us. Was it sent certified mail or something? Please provide us with this evidence. We also feel this notice that was emailed to us is totally misleading because it clearly states you can bring copies of your evidence with you to the hearing. which we did. There is no mention in that correspondence of some other letter that needs to be signed in order to do so. It is absurd that you can bring evidence to the hearing per the hearing notice, but only if you sign some form sent by the opposing party, which furthermore we never received and the opposing party did not even have to provide proof that they ever sent such a letter to us at the hearing that we were made aware of-- yet the case was dismissed. The magistrate encouraged us to withdraw on the second one, 620 Orchid Drive, for the same reasons since it would be dismissed in order to save time.. We would like both our cases rescheduled, we be allowed to bring copies of our evidence to the hearing per the original notice, and our cases heard as soon as possible. Regards, Carl and Susan Suarez On Tue, Oct 20, 2020 at 8:05 AM vabclerk <vabclerk@collierclerk.com> wrote: Please see attached PDF - VAB Hearing Notice Please visit us on the web at www.colliercierk.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 he_lpdesk@collierclerk.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. Carl W. Suarez Realtor c Sun Realty 239-777-7100 Carl W. Suarez Realtor Sun Realty 239-777-7100 Carl W. Suarez Realtor o Sun Realty 239-777-7100 Martha S. Vergara From: Martha S. Vergara on behalf of value adjustment board Sent: Thursday, November 19, 2020 11:59 AM To: 'Carl Suarez' Subject: FW: Collier County VAB Petition Status Update - Hearing Notice (Petition #2020-00296) Mr. Suarez, Below you will find the VAB Attorney's response to you. Thanks, VAB Clerks Sent: Thursday, November 19, 2020 11:15 AM To: value adjustment board <VABCLERK@collierclerk.com> Subject: Re: Collier County VAB Petition Status Update - Hearing Notice (Petition #2020-00296) External Message: Please use caution when opening attachments, clicking links, or replying to this message. Good morning. In most circumstances, I do not engage in reviewing and re -reviewing information. In this instance, however, please reach out to Mr. Suarez and ask him to provide proof that he emailed the property appraiser his evidence as alleged. Mr. Suarez will have one business day to provide the VAB with a copy of the email that he forwarded to the property appraiser, which must show the date the email was forwarded. If the email exists, it will take him very little time to find it and forward it to the VAB. The email must also contain any and all attachments that were included in the original alleged email to the property appraiser. If Mr. Suarez fails to forward the additional information requested herein by the time allotted, the review that was performed last night will stand as -is with no further consideration. Sincerely, Holly Cosby Sent from my iPhone On Nov 19, 2020, at 10:53 AM, value adjustment board <VABCLERK@collierclerk.com> wrote: Morning Holly, We forwarded Mr. Suarez your reschedule decision this morning. Yet, he is continuing to e-mail and wants this to be considered by you. So, we are placing it with the other requests. Just wanted to make you aware that he is continuing to contact us regarding this matter. Thanks, Martha From: Carl Suarez <csuarez479@gmail.com> Sent: Thursday, November 19, 2020 10:18 AM To: value adjustment board <VABCLERK@collierclerk.com>; Steve Keller <Steve. Keller@floridarevenue.com> Subject: Re: Collier County VAB Petition Status Update - Hearing Notice (Petition #2020-00296) External Message: Please use caution when opening attachments, clicking links, or replying to this message. Hello Teresa, I hope, per our conversation yesterday, you will also point out to the VAB attorney that did not attend the hearing that the electronic information exchange process with the property appraiser's office had been initiated and was underway in September prior to my filing a hearing request, and it was our understanding that the rebuttal information I sent to them would be included in the record. We were never sent or have seen the letter the property appraiser mentioned in the hearing as the basis of their arguments, and the only correspondence we received is the notice sent by your office. There was never any indication that the information exchange process already underway prior to our filing would not be included as part of the record, and we receive no correspondence otherwise. We also had 3 copies available at the time of the hearing. In our position, the fact that this information was not included and that no response was provided afterward is therefore a failing on the part of the property appraiser's office, which as the defendant in this matter should never have been allowed control of the evidence in the first place. We request that this oversight on the part of the property appraiser's office regarding the electronic evidence exchanged and submitted in September to Mr. Jeep Quinby be corrected and added to the record accordingly. We also again request our hearings be re -scheduled as soon as possible Regards, Carl and Susan Suarez On Wed, Nov 18, 2020 at 12:13 PM value adjustment board <VABCLERK@collierclerk.com> wrote: Hello Mr. Suarez, I have sent both of your e-mail requests to the VAB Attorney. Once the attorney makes the determination our office will let you know. Thanks, VAB Clerks From: Carl Suarez <csuarez479@gmail.com> Sent: Wednesday, November 18, 2020 11:27 AM To: value adjustment board <VABCLERK@collierclerk.com>; Jeep Quinby <CQUINBY@collierappraiser.com>; Susan Suarez <susanlsuarez4l@gmail.com> Subject: Fwd: Collier County VAB Petition Status Update - Hearing Notice (Petition #2020-00296) External Message: Please use caution when opening attachments, clicking links, or replying to this message. To Vab Clerk, We would also like to know how many cases were either dismissed or withdrawn in the manner this year? The magistrate made a comment in our hearing today that appeared quite telling on this point. How could the defendant be put in charge of such a task of mailing such a letter that requires you to opt out of evidence exchange in order to bring evidence at the date of the hearing per your notice?? It's insane. Carl ---------- Forwarded message --------- From: Carl Suarez <csuarez479@gmail.com> Date: Wed, Nov 18, 2020 at 10:53 AM Subject: Re: Collier County VAB Petition Status Update - Hearing Notice (Petition #2020-00296) To: vabclerk <vabclerk@collierclerk.com>, Susan Suarez <susanlsuarez41@gmail.com>, Jeep Quinby <CQUINBY@collierappraiser.com> To VAB clerk and CC Property Appraiser, We went to our VAB hearing today and both our cases got dismissed for lack of evidence exchange, which we feel is completely unjust. This attached email that I am replying to is all we received from the VAB or the property appraiser's office. We followed the instructions and brought copies of the evidence to the hearing per the attached hearing instructions. The property appraiser claimed in our hearing that they sent some letter which neither my wife Susan or I received. She was contesting a different property 620 Orchid Drive. Furthermore since the property appraiser is one of the parties involved in the dispute, why would they be in charge of such a process and sending such a letter? Shouldn't it be the VAB or the clerk of courts? Jeep where is the evidence that this purported letter was mailed and received by us. Was it sent certified mail or something? Please provide us with this evidence. We also feel this notice that was emailed to us is totally misleading because it clearly states you can bring copies of your evidence with you to the hearing. which we did. There is no mention in that correspondence of some other letter that needs to be signed in order to do so. It is absurd that you can bring evidence to the hearing per the hearing notice, but only if you sign some form sent by the opposing party, which furthermore we never received and the opposing party did not even have to provide proof that they ever sent such a letter to us at the hearing that we were made aware of-- yet the case was dismissed. The magistrate encouraged us to withdraw on the second one, 620 Orchid Drive, for the same reasons since it would be dismissed in order to save time.. We would like both our cases rescheduled, we be allowed to bring copies of our evidence to the hearing per the original notice, and our cases heard as soon as possible. Regards, Carl and Susan Suarez On Tue, Oct 20, 2020 at 8:05 AM vabclerk <vabclerk@collierclerk.com> wrote: Please see attached PDF - VAB Hearing Notice 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.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. Carl W. Suarez Realtor Sun Realty 239-777-7100 Carl W. Suarez Realtor o Sun Realty 239-777-7100 Carl W. Suarez Realtor o Sun Realty 239-777-7100 Martha S. Vergara From: Carl Suarez <csuarez479@gmail.com> Sent: Thursday, November 19, 2020 12:17 PM To: value adjustment board Subject: Fwd: Emailing: Suarez 08282020 External Message: Please use caution when opening attachments, clicking links, or replying to this message. Hi Teresa, Here is the one on the Crayton property that was sent to Jeep on September 2nd. ---------- Forwarded message --------- From: Carl Suarez <csuarez479@gmail.com> Date: Wed, Sep 2, 2020 at 9:27 AM Subject: Re: Emailing: Suarez 08282020 To: Jeep Quinby <cquinby@collierappraiser.com>, Susan Suarez <susanlsuarez4l@gmail.com>, Ernie Suarez <suarez@cua.edu> Hello Jeep, I hope you recognize the sheet of comps you just sent me confirms what I've been saying. At an average value of about $66-67 per sq ft. for all the comps provided per your sheet, the value of my mother's property would be $1,000,000 before deducting the cost of sales. The exact presentation, argument, and value I came up with and presented to the magistrate two years ago. $1,000,000 minus 15% cost of sales resulted in the reduction to $850,000. This is validation of the exact same numbers as two years ago.? So again what is the reason for the 33% percent taxable value increase. Therein lies the question??? If I need to go back, I will just send in my letter from two years ago, what you just provided and bingo the same number. Carl On Fri, Aug 28, 2020 at 11:12 AM Clyde C Quinby <cquinbv@collierappraiser.com> wrote: Carl, Please be guided by the above referenced attachment. Jeep Your message is ready to be sent with the following file or link attachments: Suarez 08282020 Note: To protect against computer viruses, e-mail programs may prevent sending or receiving certain types of file attachments. Check your e-mail security settings to determine how attachments are handled. Carl W. Suarez Realtor o Sun Realty 239-777-7100 Carl W. Suarez Realtor o Sun Realty 239-777-7100 Martha S. Vergara From: Carl Suarez <csuarez479@gmail.com> Sent: Thursday, November 19, 2020 12:19 PM To: value adjustment board Subject: Fwd: Emailing: Suarez 08282020 External Message: Please use caution when opening attachments, clicking links, or replying to this message. Hi Teresa, Here is the one on the Orchid property that was sent to Jeep on September 2nd. Not sure all the attachment from the original email from the property appraiser came through. Of course, they would have those since they are the originators but I could send those as well if need be. Carl ---------- Forwarded message --------- From: Carl Suarez <csuarez479@gmail.com> Date: Fri, Sep 4, 2020 at 3:30 PM Subject: Re: Emailing: Suarez 08282020 To: Jeep Quinby <cquinby@collierappraiser.com>, Susan Suarez <susanlsuarez4l@gmail.com> Hello Jeep, I think several of the properties at the bottom of the list (like the 600 block of Mooringline Drive) could potentially serve as reasonable comps at the $64 per square foot range which would place the Orchid value at around $960,000 before deducting the cost of sales and $816,000 after. 505 Orchid for example is a better location and still came in at the $64 per sq ft number per your list. $816K would be an acceptable valuation for this property to us Most of the higher values are not comparable locations. So, if we can agree on my overall valuation figure using the comps from your list as I outlined, we are good to go. Regards, Carl Virus -free. www.avq.com On Fri, Sep 4, 2020 at 10:18 AM Clyde C Quinby <cquinby@collierappraiser.com> wrote: Carl Per your request the above reference attachment is for 620 Orchid Drive. Once again, the table illustrates a sample of vacant and improved sales in the subject's neighborhood. At your convenience please present those facts supportive of your claim that the assessment should be changed. Enjoy the Labor Day weekend and stay safe. Jeep From: Carl Suarez [mailto:csuarez479(c0amail.com] Sent: Wednesday, September 02, 2020 10:05 AM To: Clyde C. Quinby; Susan Suarez; Ernie Suarez; Steve Keller; Penny Taylor; Kathleen C. Passidomo; Donna Fiala; Andy Solis; Ted Blankenship; Paul And Marnette Perry; Doug Finlay; Diana Suarez; Christopher Suarez; Scott Madwar; Bruce Williams; William Lutz; Ed Kraus; alvaro carraro; Ed & Sabine Mellinger Subject: Re: Emailing: Suarez 08282020 Hello Jeep, Thanks for the confirmation sheet on what I proposed for the Crayton valuation. Can you provide me with a similar sheet for 620 Orchid? Hopefully, you will see the light from your own numbers and will change them, accordingly before the hearing. I think I understand how this works now, so I would guess not, since like last time (2 years ago) you would only had to refund my money and kept the profits for the dozens of my other neighbors and property owners that were clearly over charged --despite my appeal on their behalf and written request to the contrary afterward. Only the government can get away with such an action. Sovereign Immunity and what not. If not, at least this simplifies the hearing preparation process for me-- if you can provide me with a similar list coming directly from your office for 620 Orchid it would be appreciated. Regards, Carl On Fri, Aug 28, 2020 at 11:12 AM Clyde C Quinby <cquinby@collierappraiser.com> wrote: Carl, Please be guided by the above referenced attachment. Jeep Your message is ready to be sent with the following file or link attachments: Suarez08282020 Note: To protect against computer viruses, e-mail programs may prevent sending or receiving certain types of file attachments. Check your e-mail security settings to determine how attachments are handled. Carl W. Suarez Realtor rJ Sun Realty 239-777-7100 Carl W. Suarez Realtor c> Sun Realty 239-777-7100 Virus -free. www.avq.com Carl W. Suarez Realtor Sun Realty 239-777-7100 3 jn a, VALUE ADJUSTMENT BOARD CLERK'S NOTICE Collier County DR-485WCN R. 01/17 Rule 12D-16.002 F.A.C. Effective 01/17 To MARTA SUAREZ R/L TRUST From Crystal K. Kinzel, Clerk 479 RUDDER RD Clerk, Value Adjustment Board NAPLES, FLORIDA 34102 Address value Adjustment Board 3299 Tamiami Trail E, Ste.401 Naples, FL 34112 Petition # 2020-00296 Phone 239-252-8399 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.C.) ❑ 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 12D-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 0 petitioner MARTA SUAREZ R/L TRUST requested on the petitioner's form on: ❑ other ❑ A copy was provided to the property appraiser. Crystal K. Kinzel, Clerk Signature, deputy clerk 11 /18/2020 Date 2020-00296 Page 1 of 2 Collier County VAB — Reschedule/Good Cause Review — 2020 Petition Number 20-00296 Review Date 11/18/20 Grant/Deny Deny Explanation This hearing was scheduled for 11/18/20 at 9:00 am and the notice for this hearing was provided to petitioner on 10/20/20. On 11/18/20 at 10:54am, petitioner requested to reschedule this hearing because [petitioner alleges that] the special magistrate dismissed this matter because petitioner failed to exchange evidence with the property appraiser's office (PAO). It is more likely that the presiding special magistrate ruled to deny the relief that petitioner is seeking due to the petitioner's failure to exchange evidence as required by law. The petitioner is alleging that the PAO attempted to control the evidence exchange process, however, the letter that the PAO forwarded to the petitioner is not the PAO's attempt to control the process and the PAO is permitted to forward a letter any petitioner, requesting a petitioner's evidence for a VAB proceeding. VAB Counsel will note that petitioner was party to a VAB proceeding during the 2018 VAB session and is aware [or should be aware] of the laws and rules that govern the VAB process. It is not the PAO's responsibility to educate the petitioner on the VAB process, and petitioner's election not to participate in the evidence exchange process cannot be considered good cause for rescheduling this hearing. All parties must follow the laws and rules which govern the VAB process. Further, a special magistrate does not have the authority to dismiss a VAB matter, a special magistrate has the authority to deny the relief sought if a party fails to meet their burden of proof. It is likely that the special magistrate denied the relief sought by petitioner during this hearing, due to petitioner's failure to properly engage in the evidence exchange process. Further, any correspondence from the PAO, requesting a petitioner's evidence, does NOT commence the evidence exchange process, which is set forth in Florida Statute Section 194.011(4) and Florida Administrative Code Section 12D-9.020. The PAO provided a copy of the referenced letter for review, and the letter does not advise the petitioner not to participate in the evidence exchange process. Petitioner has failed to meet the criteria set forth in F.S. 194.032(2)(a) and F.A.C. 12D- 9.019(4), and as such, petitioner's reschedule request must be denied, and the hearing held on 11/18/20 and everything flowing therefrom shall stand. Martha S. Vergara From: Carl Suarez <csuarez479@gmail.com> Sent: Thursday, November 19, 2020 1:50 PM To: value adjustment board Subject: Fwd: Emailing: Suarez 08282020 Attachments: Suarez 08282020.pdf External Message: Please use caution when opening attachments, clicking links, or replying to this message. Attachment for crayton ---------- Forwarded message --------- From: Clyde C Quinby <cquinbv@collierappraiser.com> Date: Fri, Aug 28, 2020 at 11:12 AM Subject: Emailing: Suarez 08282020 To: Carl Suarez <csuarez479@gmail.com> Carl, Please be guided by the above referenced attachment. Jeep Your message is ready to be sent with the following file or link attachments: Suarez 08282020 Note: To protect against computer viruses, e-mail programs may prevent sending or receiving certain types of file attachments. Check your e-mail security settings to determine how attachments are handled. Carl W. Suarez Realtor (�D Sun Realty 239-777-7100 1 Carl, It was nice catching up with you the other day. The following table illustrates a sample of vacant and improved sales in the subject's neighborhood for your review. At your convenience please present those facts supportive of your claim that the assessment should be changed. Enjoy your weekend and stay safe. Jeep PARCEL ID Address UC MO SaleAmt TU AA YRBLT BC EYB Land/SF 15952760001 3770 Crayton Rd 0 SEP $1,000,000 15,246.00 $66 16008160004 4234 Crayton Rd 0 MAR $850,000 13,503.60 $63 16056960007 502 Whispering Pine Ln 0 AUG $1,375,000 20,473.20 $67 12930600005 2843 Crayton Rd 0 SEP $975,000 12,632.40 $77 12985880003 3123 Crayton Rd 0 MAY $1,200,000 16,552.80 $72 13035240000 565 Anchor Rode Dr 0 NOV 1 $1,100,000 15,681.60 $70 6282480002 575 Yucca Rd 0 JUN $1,250,000 16,988.40 $74 6232120008 1330 Murex Dr 1 SEP $1,450,000 18,295.20 2,356 1986 R- 5+ 1995 $64 6284000008 1673 Mandarin Rd 1 OCT $1,299,000 17,859.60 3,275 1958 R- 5- 1958 $64 6285800003 1690 Ixora Dr 1 APR $1,600,000 19,602.00 2,859 1971 R- 5+ 2000 $64 6287640009 505 Orchid Dr 1 NOV $1,100,000 15,246.00 2,200 1960 R- 5+ 1960 $64 12732480009 650 Mooring Line Dr 1 MAY $1,000,000 16,117.20 3,143 1963 R- 5+ 1978 $64 12734760002 580 Spring Line CT 1 APR $1,425,000 22,215.60 4,543 1962 R- 5+ 1985 $64 12783600003 500 Mooring Line Dr 1 DEC $1,500,000 17,424.00 3,010 1972 R- 5+ 2000 $64 12782360001 1927 Crayton Rd 1 $1,085,427 15,681.60 2,164 1964 R- 5+ 1 1985 $64 Martha S. Vergara From: Carl Suarez <csuarez479@gmail.com> Sent: Thursday, November 19, 2020 1:51 PM To: value adjustment board Subject: Fwd: Emailing: Suarez 08282020 Attachments: Luenberger 09042020.pdf External Message: Please use caution when opening attachments, clicking links, or replying to this message. Original email with attachment. ---------- Forwarded message --------- From: Clyde C Quinby <cquinby@collierappraiser.com> Date: Fri, Sep 4, 2020 at 10:18 AM Subject: RE: Emailing: Suarez 08282020 To: Carl Suarez <csuarez479@gmail.com> Carl, Per your request the above reference attachment is for 620 Orchid Drive. Once again, the table illustrates a sample of vacant and improved sales in the subject's neighborhood. At your convenience please present those facts supportive of your claim that the assessment should be changed. Enjoy the Labor Day weekend and stay safe. Jeep From: Carl Suarez [mailto:csuarez479@Amail.com] Sent: Wednesday, September 02, 2020 10:05 AM To: Clyde C. Quinby; Susan Suarez; Ernie Suarez; Steve Keller; Penny Taylor; Kathleen C. Passidomo; Donna Fiala; Andy Solis; Ted Blankenship; Paul And Marnette Perry; Doug Finlay; Diana Suarez; Christopher Suarez; Scott Madwar; Bruce Williams; William Lutz; Ed Kraus; alvaro carraro; Ed & Sabine Mellinger Subject: Re: Emailing: Suarez 08282020 Hello Jeep, Thanks for the confirmation sheet on what I proposed for the Crayton valuation. Can you provide me with a similar sheet for 620 Orchid? Hopefully, you will see the light from your own numbers and will change them, accordingly before the hearing. I think I understand how this works now, so I would guess not, since like last time (2 years ago) you would only had to refund my money and kept the profits for the dozens of my other neighbors and property owners that were clearly over charged --despite my appeal on their behalf and written request to the contrary afterward. Only the government can get away with such an action. Sovereign Immunity and what not. If not, at least this simplifies the hearing preparation process for me-- if you can provide me with a similar list coming directly from your office for 620 Orchid it would be appreciated. Regards, Carl On Fri, Aug 28, 2020 at 11:12 AM Clyde C Quinby <cquinby@collierappraiser.com> wrote: Carl, Please be guided by the above referenced attachment. Jeep Your message is ready to be sent with the following file or link attachments: Suarez 08282020 Note: To protect against computer viruses, e-mail programs may prevent sending or receiving certain types of file attachments. Check your e-mail security settings to determine how attachments are handled. Carl W. Suarez Realtor c Sun Realty 239-777-7100 Carl W. Suarez Realtor (RD Sun Realty 239-777-7100 = LL L,O m r- r- N O Ct N m m N Ln O * � V) LD L,O to t\ r- r- 00 n n n n L,O w w LD LD wL,O LD J V? V} t/} t!? {/} V} t/} �./? V? V? V? V? V} to v)- V} V} to VT tn? 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Effective 01/17 To MARTA SUAREZ R/L TRUST From Crystal K. Kinzel, Clerk 479 RUDDER RD Clerk, Value Adjustment Board NAPLES, FLORIDA 34102 Address value Adjustment Board 3299 Tamiami Trail E, Ste.401 Naples, FL 34112 Petition # 2020-00296 Phone 239-252-8399 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.C.) ❑ 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 12D-9.029, F.A.C.) ❑ The board found good cause to reschedule your hearing. Your new hearing date will be sent to you. XThe 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 petitioner MARTA SUAREZ R/L TRUST requested on the petitioner's form on: ❑ other ❑ A copy was provided to the property appraiser. Crystal K. Kinzel, Clerk Signature, deputy clerk 11/19/2020 Date 2020-00296 Page 1 of 2 Collier County VAB — Reschedule/Good Cause Review — 2020 Petition Number 20-00296 Review Date 11/18/20 & 11/19/20 Grant/Deny Deny Explanation This hearing was scheduled for 11/18/20 at 9:00 am and the notice for this hearing was provided to petitioner on 10/20/20. On 11/18/20 at 10:54am, petitioner requested to reschedule this hearing because [petitioner alleges that] the special magistrate dismissed this matter because petitioner failed to exchange evidence with the property appraiser's office (PAO). It is more likely that the presiding special magistrate ruled to deny the relief that petitioner is seeking due to the petitioner's failure to exchange evidence as required by law. The petitioner is alleging that the PAO attempted to control the evidence exchange process, however, the letter that the PAO forwarded to the petitioner is not the PAO's attempt to control the process and the PAO is permitted to forward a letter any petitioner, requesting a petitioner's evidence for a VAB proceeding. VAB Counsel will note that petitioner was party to a VAB proceeding during the 2018 VAB session and is aware [or should be aware] of the laws and rules that govern the VAB process. It is not the PAO's responsibility to educate the petitioner on the VAB process, and petitioner's election not to participate in the evidence exchange process cannot be considered good cause for rescheduling this hearing. All parties must follow the laws and rules which govern the VAB process. Further, a special magistrate does not have the authority to dismiss a VAB matter, a special magistrate has the authority to deny the relief sought if a party fails to meet their burden of proof. It is likely that the special magistrate denied the relief sought by petitioner during this hearing, due to petitioner's failure to properly engage in the evidence exchange process. Further, any correspondence from the PAO, requesting a petitioner's evidence, does NOT commence the evidence exchange process, which is set forth in Florida Statute Section 194.011(4) and Florida Administrative Code Section 1213-9.020. The PAO provided a copy of the referenced letter for review, and the letter does not advise the petitioner not to participate in the evidence exchange process. On 11/19/20, petitioner contacted VAB Administration, contesting the denial of petitioner's reschedule request, insisting that petitioner did provide PAO with electronic evidence [even though petitioner previously advised that they did not participate in the evidence exchange because he believed that the letter from the PAO advised that the evidence exchange process was voluntary/not mandatory]. Out of an abundance of caution, VAB Counsel provided petitioner with an opportunity to provide proof of petitioner's allegations by requesting that petitioner provide VAB Administration with proof that petitioner forwarded evidence to the PAO. Petitioner was asked to forward the alleged emails between petitioner and PAO which prove that documents and evidence were attached [from petitioner to PAO]. Petitioner provided copies of previous emails between petitioner and PAO, however the only attachments to any of the supplied emails were from the PAO. Petitioner has failed to prove that petitioner exchanged evidence with the PAO pursuant to Florida Statute Section 194.011(4) and Florida Administrative Code Section 1213-9.020. Petitioner has failed to meet the criteria set forth in F.S. 194.032(2)(a) and F.A.C. 12D-9.019(4), and as such, petitioner's reschedule request must be denied, and the hearing held on 11/18/20 and everything flowing therefrom shall stand. Petitioner shall have no further rights to contest the results from this review and any further reschedule requests are hereby emphatically denied. VAB Counsel further respectfully requests that petitioner cease further attempts to abuse the VAB process, as any and all such attempts place an additional and unnecessary burden on county resources. FLI VALUE ADJUSTMENT BOARD WITHDRAWAL OF PETITION Tothe value CoAddress _ u n t Y tLj Taxpayer ❑ Representative Petition N Mailing address Email I I do not wish to have a decision I'll, enrlered by thili withdrawing this petition may mean I lose my I The petition is withdrawn for the reason bekm Ej The witioner agrees with the determination El The pet tioner and property appraiser or tax Value selliod on $ DR485wr R QVI? k1W WD-16.002 F A.0 Eft 01(t, Phone loard of special magistrate. I understand Chat iht to file an appeal of the assessment in circuit court,'' of the property appraiser of tax collector. )ollector have reached a settlement, Q The petitioner does not agree with this decis 01, assessment Of the property appraiser or tax collector but no kxKW wishes ' to ' pursue a remedy I ugt, the vain Other reason, specify: OR kre, taxpayer Signature, peationw or imprewo" If signed by a repreeciWive. I am authorized to wilhdrow dws peNion. I r"rux Flunm Uar Pro name Daile Alf you are riot satisfied OW you are roflei:l of the fin ision of the VAS, you have the right to file a lawsuft In circuit to court 1~ contest your assessment (somm 193 56(80, 194 OX 194 171(2), 190A51, and 197.2425, FS.), 31 Correspondence for Petitions: #2020-555 #2020-558 #2020-560 & #2020-561 Martha S. Vergara From: Martha S. Vergara on behalf of value adjustment board Sent: Friday, November 6, 2020 11:07 AM To: 'Diane DeFronzo' Subject: RE: Collier VAB 2020 Agent Appt-Transfer.pdf - Petition #2020-00561, 00555, 00558, 00560 Multiple Parcels - UPDATED: Hearing Conflicts 12/2/20 Hi Diane, I will forward your request to the VAB Attorney as the attorney make the decision for reschedules. We will get back with her response as soon as it is available. Thanks, Martha From: Diane DeFronzo <admin@taxflorida.com> Sent: Friday, November 6, 2020 11:03 AM To: value adjustment board <VABCLERK@collierclerk.com> Cc: Jo Ann Hann <JHann@proptaxadvisor.com> Subject: RE: Collier VAB 2020 Agent Appt-Transfer.pdf - Petition #2020-00561, 00555, 00558, 00560 Multiple Parcels - UPDATED: Hearing Conflicts 12/2/20 Importance: High External Message: Please use caution when opening attachments, clicking links, or replying to this message. Hello, We are also requesting the following petitions that are scheduled on 12/2/20 to be moved to the 12/4/20 hearings as we have conflicts, please see attached. The parcel/petitions: Parcel # 2020 Pet. # 34595002440 00555 70971360003 00558 Please advise and thank you, �• I)IANE DENONzo PTA PROPERTY TAX ALLIANCE GROUP, LLC. l t!U ID PROPERTY TAX SERVICES OF FLORIDA, LLC. MJ STONE & ASSOCIATES, P.A. O: (954) 202-9696 1640 W. OAKLAND PARK BLVD. STE:402 FORT LAUDERDALE, FL 33311 www.TAxFLORIDA.COM From: Diane DeFronzo Sent: Friday, November 6, 2020 9:45 AM To: vabclerk <vabclerk@collierclerk.com> Cc: Jo Ann Hann <JHann@proptaxadvisor.com> Subject: FW: Collier VAB 2020 Agent Appt-Transfer.pdf - Petition #2020-00561, 00555, 00558, 00560 Multiple Parcels Importance: High Good morning, I spoke to the VAB this morning regarding the captioned petitions. Please see attached agent transfer sent to the VAB on 10/1/20. The petitions should have been transferred to Property Tax Alliance Group. It appears that the transfer has not yet occurred & we are not receiving the hearing notices. Please advise and thank you, odd Pr" DIANE DEFRoNZO • PROPERTY TAX ALLIANCE GROUP, LLC. PROPERTY TAX SERVICES OF FLORIDA, LLC. MJ STONE & ASSOCIATES, P.A. O: (954) 202-9696 1640 W. OAKLAND PARK BLVD. STE: 402 FORT LAUDERDALE, FL 33311 www.TAxFLORIDA.COM From: Jo Ann Hann <JHann@proptaxadvisor.com> Sent: Thursday, October 1, 2020 11:04 AM To: 'vabclerk@collierclerk.com' <vabclerk@collierclerk.com> Cc: Diane DeFronzo <aJniw((('t ;Ixflorida.com> Subject: Collier VAB 2020 Agent Appt-Transfer.pdf Please see attached appointment of agent for our 2020 appeals: 2020-00561 2020-00555 2020-00558 2020-00560 Please let me know if any further information is needed. Regards, Jo Ann Ovpeny 7aXAdwors Jo Ann Hann PO Box 320099 Alexandria, VA 22320 ihan_rl_@proptaxadvisor.com Phone: 703 518 4429 Fax: 703 683 1227 K g �W(Wood� VALUE ADJUSTMENT BOARD 0(�O-a.01/17 NOTICE OF HEARINGk— Section 194.032, Florida Statutes Rule 12D-16.002 OFARThWv tUJ 0 4351 :.A.c County Manatee Petition # 2020VB000256AX Petition type VAB-Commercial _ -- -- -- �- Peuiloner name OPROCK LONGBOAT FEE LLC I VAB contact Angelina Colonneso, PROPERTY TAX ALLIANCE GROUP, Agent _-� Address 1640 W OAKLAND PARK BLVD, STE 402 FORT LAUDERDALE, FL 33311 via_ EMAIL THARTOTAXFLORIDA.COM Parcel number, 8011300004 account number, or legal address !® A hearing has been scheduled for ® your petition 0 the continuation of your hearing after remand * other Value Adjustment 8oard- 1115 Manatee Avenue West Bradenton, FL 34205 Phone: 941,741.4058, Fax: 941.741.4089 Email Yab@manateeclerk.com YOUR HEARING INFO U'ATiON Hearing date 12/0212020 Hearing address and room Time Manatee County Administrative Building (dblock of Ems, beginning j 09:00 AM 1" Floor, Honorable Patricia M. Glass Chambers and end flmes) 1112 Manatee Avenue West Bradenton, FL 34205 Your petition is scheduled in a block session. Petitioners will be heard In order of arrival. Bring two copies of your evidence, in addition to what you have provided to the property appraiser. Evidence becomes part of the record and will not be returned. If you cannot attend in person, you may attend via telephone hearing. Please arrive 15 minutes before the scheduled hearing time or start of block of time with any witnesses. if you or your witnesses are unable to attend, or you need help finding the hearing room, contact the VAB clerk as soon as possible. You have the right to reschedule your hearing one time for good cause as defined in section 194.032(2Xa), F.S. As defined in that section, "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. 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 and the Cleric if attending via telephone at least 15 days before the hearing and make a written request for the property appraiser's evidence. if you want to participate in the evidence exchange, your evidence is due by 1 i/l 7/2020 at :0� 0 R m. At the hearing, you have the right to have witnesses swom. September 17. 2020 Signature, deputy clerk Date Fora list of potential Magistrates Phone 941.741.4058 Web vvww.manateeclerk.com For a copy of the value adjustment Phone 941.741.405 8 Web www.manateecierk.com board uniform rules of procedure if you are disabled and need accommodations to participate in the hearing, you are entitled to assistance with no cost to you. Please contact the value adjustment board at the number above within 2 days of receiving this notice. If �°ou are hearing, or voice im.c aired cell 711. FIARIDA VALUE ADJUSTMENT BOARD NOTICE OF HEARING Section 194.032, Florida Statutes County Pasco Petition # AV-224 Petition type Assessed Value - _ - Petitioner name SUNLAKE EQUITY ONE LLC r VAB contact Value AdjJ ustment Board Address Property Tax Alliance Group - Tim Hart Address c/o Board Records Division 1640 W. Oakland Park Blvd. Suite 402 114236 6th Street, Suite 201 Fort Lauderdale, FL 33311 Dade City, FL 33523 Parcel number, 28-26-18-0000-00200-0070 Phone 352-521-4347 account number, a t or legal address Email vab@pascoclerk.com DR-481 R. 01/17 Rule 12D-16.002 F.A.C. Eff. 01117 ® A hearing has been scheduled for ® your petition - J - ❑ the continuation of your hearing after remand E other Rescheduled due to in, roper Notice of Hearin_:: YOUR HEARING INFORMATION Hearing date Wed., December 2, 2020 Hearing address and room Time East Pasco Government Center 9:30 a.m. Clerk's Excellence Room (if block of time, beginning and end times) (Blacked 9:30 - 10:30 a.m.) 14236 6th Street, Suite 201 Time reserved 30 Minutes Dade City, FL 33523 Bring 2 copies of your evidence, in addition to what you have provided to the property appraiser. Evidence becomes part of the record and will not be returned. Please arrive 15 minutes before the scheduled hearing time or start of block of time with any witnesses. If you or your witnesses are unable to attend, or you need help finding the hearing room, contact the VAB clerk as soon as possible. You have the right to reschedule your hearing one time for good cause as defined in section 194.032(2)(a), F.S. As defined in that section, "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. 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. If you want to participate in the evidence exchange, your evidence is due by November 17, 2020 at 5:00 p.m. . At the hearing, you have the right to have witnesses sworn. 11 /03/2020 Signature, dktuty clerk Date For a list of potential magistrates 7 Phone 352-521-4347 Web www.pascoclerk.com For a copy of the value adjustment phone 352-521-4347 Web www.pascoclerk.com board uniform rules of procedure If you are disabled and need accommodations to participate in the hearing, you are entitled to assistance with [no cost to you. Please contact the value adjustment board at the number above within 2 days of receiving this notice. If you are hearing or voice impaired, call 352-521-4347. meceivea Vn: IU/ZJ/ZUZU Z:UtS:Zb f'M HEAKINU NOHGE Petition No: 2020-00733 VALUE ADJUSTMENT BOARD NOTICE OF HEARING Section 194.032, Florida Statutes DR-481 R. 01117 Rule 12D-16.002 FA.C. Eff. 01/17 County PALM BEACH Petition # 2020-00733 Petition Type Real Property Value Petitioner Name PROPERTY TAX ALLIANCE GROUP VAB contact PALM BEACH TIM HART) Address TIM HART Address 301 N. OLIVE AVENUE 1640 W. OAKLAND PARK BLVD #402 RM 203 FORT LAUDERDALE, FL 33311 WEST PALM BEACH, FL 33401 Parcel Number, account number, 00404325000003850 Phone (561) 355-6289 Fax 561-355-1653 E-mail vab@mypalmbeachclerk.com or legal address LZJ x I A hearing has been scheduled for 0 your petition the continuation of your hearing after remand other YOUR HEARING INFORMATION Hearing date Wednesday, December 2, 2020 TELEPHONE HEARING R# 4 Time 1:00 PM to 1:30 PM (#block of time,begining See "Preparing for your VAB Hearing" and end times attached and also at: https://www.mypalmbeachclerk.com/public Time reserved 30 min. Telephone Hearing Only -funds/value-adjustment-board-vab Bring 1 copies of your evidence, in addition to what you have provided to the property appraiser. Evidence becomes part of the record and will not be returned. Please arrive 15 minutes before the scheduled hearing time or start of block of time with any witnesses. If you or your witnesses are unable to attend, or you need help finding the hearing room, contact the VAB clerk as soon as possible. You have the right to reschedule your hearing one time for good cause as defined in section 194.032(2)(a), F.S. 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. If you want to participate in the evidence exchange, your evidence is due by 1l/la/2o at 5: o0 pm. At the hearing, you have the right to have witnesses sworn. SHARON R. BOCK Signature, deputy clerk October 23, 2020 Date For a list of potential magistrates Phone 561-355-6289 Web www.mypalmbeachclerk.com For a copy of the value Phone 561-355-6289 Web www.MYP&Imbeachclerk.com adjustment board uniform rules If you are disabled and need accommodations to participate in the hearing, you are entitled to assistance with no cost to you. Please contact the value adjustment board at the number above within 2 days of receiving this notice. If you are hearing or voice impaired, call (561) 355-6289. Keceivea un: lu/zi/zuzu z:,lb:5b vm HtAKINU NU IC;t Hetitlon No:2020-UU754 VALUE ADJUSTMENT BOARD NOTICE OF HEARING Section 194.032, Florida Statutes DR-481 R. 01/17 Rule 12D-16.002 FAL, Eff. 01117 County PALM BEACH Petition # 2020-00754 Petition Type Real Property Value Petitioner Name PROPERTY TAX ALLIANCE GROUP VAB contact PALM BEACH TIM HART) Address TIM HART Address 301 N. OLIVE AVENUE 1640 W. OAKLAND PARK BLVD #402 RM 203 FORT LAUDERDALE, FL 33311 WEST PALM BEACH, FL 33401 Parcel Number, account number, 00424434150001490 Phone (561) 355-6289 Fax 561-355-1653 E-mail vab@mypalmbeachclerk.com or legal address u A hearing has been scheduled for your petition the continuation of your hearing after remand other YOUR HEARING INFORMATION Hearing date Wednesday, December 2, 2020 TELEPHONE HEARING R# 4 Time 1:30 PM to 2:00 PM (if block of time, begining See "Preparing for your VAB Hearing" and end times attached and also at: https://www.mypalmbeachclerk.COM/public Time reserved 30 min. Telephone Hearing Only -funds/value-adjustment-board-vab Bring 1 copies of your evidence, in addition to what you have provided to the property appraiser. Evidence becomes part of the record and will not be returned. Please arrive 15 minutes before the scheduled hearing time or start of block of time with any witnesses. If you or your witnesses are unable to attend, or you need help finding the hearing room, contact the VAB clerk as soon as possible. You have the right to reschedule your hearing one time for good cause as defined in section 194.032(2)(a), F.S. 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. If you want to participate in the evidence exchange, your evidence is due by 11/17/20 at 5: 00 pm. At the hearing, you have the right to have witnesses sworn. SHARON R. BOCK Signature, deputy clerk October 23, 2020 Date For a list of potential magistrates Phone 561-355-6289 Web www.mypalmbeachelerk.com For a copy of the value Phone 561-355-6289 Web www. mypalmbeachclerk. com adjustment board uniform rules If you are disabled and need accommodations to participate in the hearing, you are entitled to assistance with no cost to you. Please contact the value adjustment board at the number above within 2 days of receiving this notice. If you are hearing or voice impaired, call (561) 355-6289. ig � �a FLORIDA VALUE ADJUSTMENT BOARD CLERK'S NOTICE Collier County DR-485WCN R. 01/17 Rule 12D-16.002 F.A.C. Effective 01/17 To JSF USEPPA WAY CMPII LLC, PTA -JD #8816 From Crystal K. Kinzel, Clerk PO BOX 320099 Clerk, Value Adjustment Board ALEXAN DRIA, VI RG I N IA 22320 Address value Adjustment Board 3299 Tamiami Trail E, Ste.401 Naples, FL 34112 Petition # 2020-00555 Phone 239-252-8399 Representative # Email vabclerk@collierclerk.com This notice will inform the parties of the followinq 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.C.) ❑ 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 12D-9.029, F.A.C.) W 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 ❑ petitioner requested on the petitioner's form on: 0 other ❑ A copy was provided to the property appraiser. Crystal K. Kinzel, Clerk Signature, deputy clerk 11 /06/2020 Date 2020-00555 Page 1 of 2 Good Cause Reschedule Review- Collier - 2020-00555.pdf Collier County VAB — Reschedule/Good Cause Review — 2020 Petition Number 20-00555 Review Date 11/6/20 Grant/Deny Grant Explanation This hearing is scheduled for 12/2/20 at 1:00pm, and notice for this hearing was forwarded on 11/3/20. Petitioner indicated that they provided a change in representation authorization for this petition on 10/l/20, but the hearing notice was not provided to the correct party. Petitioner is correct. The 10/1/20 authorization was uploaded into the Axia system on 10/l/20, but the petitioner contact information was not updated for purposes of sending notices of hearing to the appropriate petitioner. Petitioner has requested to reschedule this hearing for 12/4/20, which is on a date that petitioner has other hearings scheduled in Collier County [20-560 and 20-561]. Ordinarily, a large petitioner representative firm would not be eligible for rescheduled hearings simply because said firm has VAB hearings in another county on the same date, as such a firm should be prepared for hearings in multiple counties on the same date by having multiple agents available for taxpayer representation, as they hold themselves out for multiple - county representation. That would not apply in this instance. In this instance, had the petitioner contact information been updated, all of petitioner's hearings would have been scheduled on the same date: 12/4/20. VAB Counsel checked with VAB Administration and the 12/4/20 hearing agenda can accommodate the addition of this hearing and the presiding special magistrate on 12/4/20 is competent to hear the instant matter. Rescheduling this hearing to 12/4/20, to consolidate petitioner's matters, will not be prejudicial to the VAB's performance of its function in the taxing process, and would actually lend to efficiency of operations. As such, this request may be granted, and this hearing may be rescheduled to 12/4/20. 2020-00555 Page 2 of 2 Martha S. Veroara From: Martha S Vwga(& on behaltf of value adjustment board Sent. Friday, November 13, 2020 8:17 AM To., 'Jo Ann Hann' Cc: Bacilia Bolyfro, Subject RE- Collier VAS 204 Agent Appt-Yrartsfer.pdf Ms. Borrero, Yes we received the agent authorization/transfer letter. Unfortunately, there is nothing else attached. The EVIDENCE EXCHANGE is with the Property Appraiser's Office. Their e-mail address is wab Otpropenyappr Fie sure W send them your evidence. Wanks, VAR Clerks From; In Ann Hann <JHann@,proptaxadvis-or.com> Sent: Thursday, October 1, 2020 11,04 AM To: value adjustment board <VARCLE RK@col lie rclierk,corn> Cc: Diane OeFronzo <admirL@VtaxflIonda,cotrn> Subject* Collier VAS 2020 Agent Appi-Trarksfer.pdf Please see a ttathed appointment of agent for our 2020 appeals - Please let me know if any further InformaWn is needed. Regards, I(i An it 4T�� Tax-Advitors Jo Ann Hann PO Box 32"9 Alexand4a, VA 22320 il��anwdipMtaxadOSCIT.EOM Phone � 703 518 4429 Fax-, 703 683 1227 Martha S. Vergara From: Martha S. Vergara on behalf of value ad'ustmer}t board Sent-- Friday, November 13. 2020 10-01 AM To: ')o Ann Hann' Subject: RE C.ollwr VAS 2020 Agent Appt-Trarnfer.pdf Yes, oL,ir office slid receive all of a -mails sent and spoke to Diane DeFronzo about them yesterday, If you check Axia'they are attached under letter of authorization for each petit on mentioned. Thank-,, VAB Clerks From. Jo Ann Hann <JHann@proptaxadvisor.com> Sent: Friday, November 13, 2020 9:44 AM To. vaILIP adjustment board <VABCLERK@collierclerk.com> Cc:'Barilia Borrero' <bborrero@taxflorIda corn>;'vab@p rope rtyappraiser.corn' <vab@propertyappfaiser.com>; Michael Donohue <mdonohue@proptaxadviscir.com> Subject: RE: Collier VAB 2020 Agent Appt-Transfer.pdf External Message: please use caution when opening attachments, clicking links, or replying to this message. The second page has the list of appeals we have assigned to Property Tax Alliance Group, LLC. but to repeat, they a(e: 2020-OC661 2020-00555 2020-CDS5S All natives should be going through their office ADM INObTAXrtar` a,moi Jo Ann ft"rty rT&C l dvisxm )a Anti Hann! PO Box 320099 Alexandria, VA 22320 1N,rin9Q!oJ 8?Advi9r.caom Plane: 703 518 4429 Fax: 703 6831227 From- Martha S. Vergara<Martha.VeritardPwilfercierk.com3 On Behalf Of value adjustment Ward Sent- Friday, November 13, 2020 8:17 AM to- Jo Ann Hann <iHan ilprontaxadtvisourom> Cc: 'Bacilia porrm' <ht*rrert 0ta rich-4nm> Subject: RE: Collier VAS 2020 Agent Appt-Transfer pdf Ms. Horrero, Yes we received the agent authorization/transfer letter. Unfortunately, there is nothing else attached, The EVIDENCE EXCHANGE is with the Property Appraiser's Office. Their e-mail address is vab(4VTQpCCyaD12 Be sure to send them your evidence. Thanks, VAR Clerks From: Jo Ann Hann Sent. Thursday, October 1, 2020 11:04 AM To: value adjustment board <VABr_L[RK@c0l1ierc.IiPrk_(Q > Cc: Dune DeFronzo-cadmtnfataxflorida.r.,o > Subject: Collief VAS 2020 Agent Appil-Transfer pdf Please see attached appointment of agent for our 2020 appeals: A Noi Please let me know if any further information is needed. Regards, Jo Ann Jo Ann Hann PO Box 320099 Alexandria, VA 22320 ihannPproptaxadvisor.cum Phone: 703 518 4429 Fax: 701683 1227 Please visit us on the ymb at Wawu&&W L=1 this electronic convnuncaton Is confidential and may contain prvkqed odor nation intended sok#f for the omr*d addretsee(S) It may WA be used iy domed awept for the purpose for mych K t%n been sent. It you are not ttv intended recipient. you rntrA om eery, distribute or take any actJon Induced by or in rehance an Wormation awumed in On mmme UNess expressfy staftd, opinions wi tW ffwswqe are those of thir indrMwal smider W4 not of the Ofte of the 0erk of uw cvxuit court or Cofliet Coumv, If you hiyr rmrwd this Cornrntjnlratk�n m error, pitnaw natty the CWWJ 011110-4 by emal" quoting the Ser4er aMd dew the mewage and arty altat kW dO[wW ts, The Wher County OeWs O ttee accepts no Rabitty of responstblldy ftrr any cxwwart! trar WWOn Or use of emafs and OMCha ants havhtig leR the ColherClerCmm dovoio, L*det Florida law, e-CMD addresse-s are pubic retorts. U you dR apt WOK YOW e-mail address relsmsed in msponw to a pub0c necexds reque t. do nOt Id eidroMit mAd to this crOy 1mte ad, WIA4 t this 015M by telephone or in wdWq. Martha S. Vergara Frarn: Martha S Vergars ofi behalf of value adjustment board Sent: Wednesday, December 2, 2020 1026 AM To: 'Baciiia Borrero' Cc: `vab@collierappraiser.com' Subject; FW: Our Evid-PTA-SS 4010 190601200051 2020-0i0561 Attachnronta: Our Evid-PTA-SS 4010 19060120005, 2020-00561.pdf, R.E. Ow I vid-P'TA-iS 401(1 19060120005;2020-OGS61 Morning fps. Borrero, The evidence exchange is with the property Appraiser's Office. For future reference their a-maif is vab@)coIlierapproiser.com. have included them in this e-mail. 'f hanks, VAB Clerk From: Basilia Borrero <bborrero@taxflortda.com> Sent: Wednesday, December 2, 2020 10; 12 AM to: Cullierclerk {Collierclerk@()olliercierk.aom} Cat. value adjustment hoard <VABCLERK@callierclerk.com> Subject: FW; Our Evid•PTA-SS 40I0 19060120005, 2020-OOSGI External Message: Please use caution when opening attachments, clicking links, or replying to this message. Good day, We are requesting the PIgqXjJt disr_evidtegg for vocQminR hearings; additionally, we never received the tWSaCU" ter ID numbers for these petitions. These petitions were transferred by agent for our 2020 appeals 2020 DO561 2020-005S5 2020-OOSSB 2020-00560 Please adviw.. From: Basilia Borrera Sent. Thursday, November 12, 2020 4:47 PM To! collierC.lerkCd)c.alliercierk.€trm Cc - Subject., Out Evid-PTA-SS 4010 190601200050- 2020-00561 Good day, Pktase confirm receipt our attached evidence has been received for the captioned petitions, Additionally, Diane DeFronzci, from our office, submitted an Agent Appt- transfer via ernall on 11/06/20 We would time this petition added to our Axis atcount, if possible Please advise, T"Amw YW BkWA* 50sIRFJ* Pmopwy TA x AitomcE Qwup, LI.C. P*00MW TAX St*Wt5, Of FLORK[k UC. MJ $ TON4 & AnMtAm PX 1640 W, Qho.Lmr, PAii kvrx Sit 402 Fool LAUM000al, Ft 33411 019541202 96% Martha 5 Veraara From: Martha 5 Vergara on behaff of value ,adjustment board Semi: Wednesday, December 2, 2020 10:27 AM To: 'vab*collterapptaiser.com'; 'Bacslia Borrero Subject: FW: N( Evid-PTA-CS 6366 70971360003; 2020-00558 Attachments: C►ur Evid-PTA--CS 6366 10971360003: 2020.OQ558.pdf; Bead RE: Our Evid-PTA-CS 6366 70971360003. 2020-00558 Morning Ms. Borrerzl, The evidence exchange is with the property Appraiser's Office. For future reference their e-mail isyablEggllieragt�ralcer rr�m I have included them in this e-mail. Thanks, VAR Clerks From: Basirla Borrero <bbvrrero@taxflorida.com> Sent:: Wednesday, December 2, 2020 10:12 AM To: Collier -clerk <Cotilerclerk@collierclerk.com> Cc. value adjustment board KVABCLERK@€olliertie rk cam> Subject: FW: Our Evid-PTA•C5 6366 70971360003; 2020-00558 External Mess4g#- Please use caution when opening attachments, clicking links, or replying to this rnesswe Good day, We are requesting the Property Anoraiser eyldente for hearings dated 12/4120; additionally, we never received the transaction or ID numbers for these petitions These petitions Yvere transferred by agent for our 2020 appeals. 2020-00561 r a r e r 11, Please advkse. From: Basili.a Borrero Sent: Thursday, November 12, 2020 4:30 PM To: QO ..rr l;CtCJC(h,.ssgcp Cc; �fk�?�g�l,i�rt�rkat�n? Subje& Our Evid•PTA,CS 6366 7D97136OG03; 2020-00558 -Good day, PleaSe confirm Weipt our attached evidence has been reCelved for the captioned petitions. Additionally, Diane DeFronzo, from Ow off lee, submitted an Agent Appt- transfer via email on 11/06/20, We would like this petition added to our Axia account, if possible. Please advtse- T"ra Tau. ISMILIA SMSANG PROPERTY TAx A"iAsoo3 Cj*4W, UC Ppopfuy TAx SFRYK*i of FLORIDA, LLC. Mi Siom & An4xL&ttk P-& CA ' : W C�AAI ANP PAJqV at VZ� S.1 4QZ Fosa LAUCfArW4 FL 133 f I 5 IM21E' WWW.TAXFW)uMxom 0M Martha S. veroara Frn m: Martha S Vergara on behalf of value adjustment board Sent: Wednesday, Decembet 2. 2020 10:27 AM t u : 'Yab@coliierapprarfer com'; 'S#CIlia 9orrero' Subject - FW: Our Evrd-PTA-ID 8816 34595002440, 2020-OOSSS Atta€hrtieia!s: 0wr Evid-PTA-)D 8816 34595002440: 2020-00555,ptif: Read RE: Our Ev­*d-PTA JD 0816 34595002440;2020-00555 Morning ifs. Borrero, The evidence exchange is with the property Appraiser's Office, For future reference their a -mail isyab0cotherappraiser cam . 1 have included them in this e-mail. Thanks, VAR Clerks From. Basilia B-o-rrero {bboffero@taxfior>ida,com> Sent; Wednesday, December 2, 2020 10:13 AM To. Collierclerk <Colliercle(k@coiloercterk.com> Cc: value adjustment board <VABCLERKr&c4Hierclerk.com> Sublec't, fW' Our EYod-PTA-JO 8816 3459SOO2440, 2020-0055S Ett*rrtal Message: Please use caution when opening attachments, clicking links, of replying to this messag*, Good day, We are requesting the Preae�AJ�Y�I�r Y�tf1Ci for hearings dated 12(4/20; additiortalty, we never received the tranuttion or ID numbefs for these petitions. These petitions were transferred by agent for our 2020 appeals: 2020,ODSG1 Pk-aser advise, from: 8astlta $ortero Sent, Thuisdary, November 12, 2020 4:44 PM 'tO: t► lit Cf �tv! t:4rrr Cc:+ci ►t!tc!sstr�l Sublert: Our EYId-PTA•)D 8816 3459SM2440; 2020-00555 Good days. Please confirm receipt our attached evidence has been received for the captioned petitions, Additsonaily, Oiarw, OeFronzo, from our office, submitted an Agent Appt• tratnsftr vial email on 11/o6/2o We would like this petition added to our Axla account, if possible, Please advise. TMNr rau, 11IMM r Piwomrav Tnt ALLLAwt Gu tK*. Ltc_ Pnc nTY T" RRYKcs of ROMM, RtC, MU S'FoNt & AssactAwk P.A. 1641 tM C moron Pot lkyo. STI: 4W Frjw lAuDet mq- FL 31311 07 4954) 202,96% Martha S. Verwra from:, Martha S Vergars on behalf of value adjustment bo,afu sent: Wednesday, OtcembGr 2, 2020 10,28 AM To: BaciLa Borrero'; 'vabOcollierapptaiseccom' Subject: FW- Our Evid-PTA-CS $406 79271800141, 2020.00560 Attachments. Our Evid-PTA-CS 5406 79271 141; 2020.00W.pdf, Read RE, Our Evnd-PTA-CS 5406 79271800141: 2020-00560 Morning Miff. Bnrrero, The evidence exchange is vAth the property Appraiser's Office, For future reference their e-mail isyab9collj!r.cotll . 1 have included them in this e-mail. Thanks, VAB Clerks Fro~rn; Basilia Borrero <bborrero@taxflorida.corn> Sent: Wednesday, December 2, 2020 10 13 AM To: Collierclerk <Collierclerk@colliercleric.com> Cc', vakke adjustment board cVABCLERK@callierderk_com> Subject: FW: Our Evid PTA -CS 5406 79271800141, 2020-CO560 External Message- Please use caution when opening attachments, cilcking rinks, or replying to this rnessage, Good day{, We are requesting the P'.t=Ly ApQraiser evidencrt for hearings dated 12f4/20; additrnnally, we never received the transaCtiorn or lD numbers for these petitions_ These petitions were transferred by agent for our 2020 appeals 2020-00561 Please advise, From: Basilia Borrtro Sent: Thursday, November 12, 2020 4-29 PM To.- CallierClerk@collterrterk.com Cc: vabclerk(Pc!plber lerk.c�osrh Subject., Our Evid-PTA-CS'5406 792718t'?4141; 2020-00560 Please confirm receipt our attached evidence has been received For the captioned petitions. AdIditior&alty, Mane DeFronzo, from our office, submitted an Agent Appt- transfer via email on 11/€06120. We would like this petition added to our Axla account, If possible, Phase advise. T" we ww, SASIl1A 60RRM P Ix 0ItTV Tax SRRwt"0 J dy,1IX, PU S Ow A AnowTrAk R.A. 16Q W.OAX ANG PAU IKWO. STE: 402 FpKf ILAUDlNPAJ4, FI. 3a#tU ©' t954) 202.96% d80I� rw�n• gw� .■ PTA Martha S. Vergara Fmon; Jenny glale <jbla)e*Colllerappraaser.com> Sw ; Wednesday, December 2, 2020 2:35 PM To- value adjustment board Ct-- 'vab': 'Jack: E Redding', 'Elizabeth A, Moline Subjects PETITIONS 555,S58,S60,561 CKternal Message: Tease use caution when opening attachments, clicking links, or replying to this message, Our office was notified today (Wednesday) that Tim Hart's office was requesting the PA's evidence in exchange for the above mentioned petitions. We were unaware that they had submitted any evidence at all far these until this mornin&L They emaile+d their evidence to vabclerk@calliercierk.com, and collier'clerkAgollierrierk.corn on November 121", but never upWade+d it to Axia, or participated in the evidence exchange with the PA by ernailing it directly to us: The clerk's office never notified us that any evidence was sent to them Mr. Hart had 23 other petitions with us that have already been heard this year f Nov sir", and 17r" hearing dates.) In all of these oche{ petitions the evidence was either uploaded to Aida or submitted directly to the PA as per statutory requirements, Additionally, for each one of the 4 petition hearing notices in question, the notice advises the petitioner to participate in the evidence exchange difectly with the PA, not the clerk's office, Jenny etaje, CH Nt?tirry of Tot RoITCor."Wht r lDneo wirrragem"t improverr*nts owpartm"t Callit- tnurity Proporty aisprartar P,epf*--senrrrrg Abe SkmnMr, C:A 3950 Wo Road Naples, Florida 34104 t r+2JIM ibiak#dpcoheraaoralmr.com 1 Martha S. Vergara From: Diane DeFronzo <admin@taxflorida.com> Sent: Wednesday, December 2, 2020 S:06 PM To: value adjustment board Subject: Collier Good Cause Reschedule Request Pet. #2020-00560, 00561, 00555, 00558 Multiple Parcels Attachments: Collier PAO Letter.pdf External Message: Please use caution when opening attachments, clicking links, or replying to this message. Attn VAB Attorney, We attempted to submit our evidence to AXIA according to the Property Appraisers evidence exchange instruction on the attached letter. AXIA would not allow us to upload the evidence so we emailed it to the VAB on 11/12/20 and requested they add the evidence to AXIA for us. To date we have not received the Property Appraisers evidence and respectfully request a reschedule of these hearings. Please note, these petitions were transferred to our firm. We have requested all correspondence from the VAB be sent to our attention and the VAB has been unable to honor this request. This has created further confusion to the situation. Please confirm receipt of this email and that our request will be considered. �� AZ) 1)IANE DEF'RONzo PROPERTY TAX ALLIANCE GROUP, LLC. PROPERTY TAX SERVICES OF FLORIDA, LLC. M1 STONE & ASSOCIATES, P.A. O: (954) 202-9696 1640 W. OAKLAND PARK BLVD. STE:402 FORT LAUDERDALE, FL 33311 www.TAx FLORI DA.COM COLLIER COUNTY PROPERTY APPRAISER ABE SKINNER, CFA TIM HART C/O PROPERTY TAX ALLIANCE GROUP 1640 W. OAKLAND PARK BLVD., STE 402 FT. LAUDERDALE, FL 33311 Petition Number: 2020-00201 Folio Number: 66261900022 Dear Petitioner, You have filed a petition with the Collier County Value Adjustment Board (VAB). The VAB Clerk's office will notify you as to the date, time and place for the hearing on your petition. If the Real Property parcel you are petitioning has a property record card, the property details are available to you online on our website at www.collierappraiser.com. If you don't have access to the internet, please call our office at (239) 252-8141, reference your petition number and ask to have your property record card mailed to you. The property detail report is attached for all Tangible Personal Property petitions. You can participate in an exchange of evidence with our office prior to your hearing(s). If you choose to participate, you must provide a list of your evidence, a copy of all documentation you intend to present and a summary of the testimony of your witness(es) to our office OR upload to the VAB Clerk's AXIA program (preferred) at https.//www.colliercierk.com/axiaweb2O2O/ The deadline for submission is fifteen days before the scheduled date of your hearing. If you so request in writing, the Property Appraiser's evidence and a summary of evidence to be presented by witnesses will be provided to you no later than seven days before your hearing. If you do not provide your evidence fifteen days prior to the hearing, we will assume that NO EVIDENCE will be submitted on your behalf. Section 194.034 Florida Statute provides that no petitioner may present testimony or other evidentiary materials to the Value Adjustment Board, that were requested in writing by the Property Appraiser, of which the petitioner had knowledge and which were denied to the Property Appraiser. THIS LETTER IS THE REQUEST FOR THAT EVIDENCE. If you would like the Special Magistrate to consider only the evidence included when you filed your petition, and nothing additional will be submitted prior to your hearing date, please sign and return this letter to the Collier County Property Appraiser's office. If you have not already done so, we encourage you to come in to the Property Appraiser's office to discuss your assessment with a member of our staff. Sincerely yours, Abe Skinner, CFA Collier County Property Appraiser Signature of Petitioner Printed Name Date 3950 Radio Road - Naples, Florida 34104-3750 • (239) 252-8141 - Fax: (239) 252-2071 www. coNierappraiser. cam W W G FLORIDA VALUE ADJUSTMENT BOARD CLERK'S NOTICE Collier County DR-485WCN R. 01/17 Rule 12D-16.002 F.A.C. Effective 01/17 To JSF USEPPA WAY CMPII LLC, PTA -JD #8816 From Crystal K. Kinzel, Clerk PO BOX 320099 Clerk, Value Adjustment Board ALEXANDRIA VIRGINIA 22320 Address 3299TValue miamierailE,Board 3299 Tamiami Trail E, Ste.401 Naples, FL 34112 Petition # 2020-00555 Phone 239-252-8399 Representative # Email vabclerk collierclerk.com L 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.C.) ❑ 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 12D-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 ❑ petitioner requested on the petitioner's form on: ■❑ other ❑ A copy was provided to the property appraiser. Crystal K. Kinzel, Clerk Signature, deputy clerk 12/03/2020 Date 2020-00555 Page 1 of 2 Collier County VAB — Reschedule/Good Cause Review — 2020 Petition Number 20-00555 Review Date 11/6/20 Grant/Deny Grant Explanation This hearing is scheduled for 12/2/20 at 1:00pm, and notice for this hearing was forwarded on 11/3/20. Petitioner indicated that they provided a change in representation authorization for this petition on 10/1/20, but the hearing notice was not provided to the correct party. Petitioner is correct. The 10/1/20 authorization was uploaded into the Axia system on 10/1/20, but the petitioner contact information was not updated for purposes of sending notices of hearing to the appropriate petitioner. Petitioner has requested to reschedule this hearing for 12/4/20, which is on a date that petitioner has other hearings scheduled in Collier County [20-560 and 20-561]. Ordinarily, a large petitioner representative firm would not be eligible for rescheduled hearings simply because said firm has VAB hearings in another county on the same date, as such a firm should be prepared for hearings in multiple counties on the same date by having multiple agents available for taxpayer representation, as they hold themselves out for multiple - county representation. That would not apply in this instance. In this instance, had the petitioner contact information been updated, all of petitioner's hearings would have been scheduled on the same date: 12/4/20. VAB Counsel checked with VAB Administration and the 12/4/20 hearing agenda can accommodate the addition of this hearing and the presiding special magistrate on 12/4/20 is competent to hear the instant matter. Rescheduling this hearing to 12/4/20, to consolidate petitioner's matters, will not be prejudicial to the VAB's performance of its function in the taxing process, and would actually lend to efficiency of operations. As such, this request may be granted, and this hearing may be rescheduled to 12/4/20. Additional This hearing has already been rescheduled for this petitioner, which Reschedule Request constituted petitioner's one-time right to reschedule. In review of the on 12/3/20 instant request, petitioner is attempting to request an additional reschedule hearing due to petitioner's failure to receive PAO evidence. DENIED In review of this matter and other matters filed by petitioner, petitioner is well aware of the evidence exchange process, and knows or should know that if an attempt to upload evidence to Axia cannot be accomplished, that petitioner must provide petitioner's evidence to the property appraiser's office directly, and not the VAB. As such, this hearing may NOT be rescheduled again, and the hearing scheduled on 12/4/20 at 3:00pm must continue as scheduled. Martha S. Vergara From: Diane DeFronzo <admin@taxflorida.com> Sent: Friday, December 11, 2020 5:26 PM To: value adjustment board Cc: Jeff Nelson; Tim Hart; Patrick J. Risch Subject: Reconsideration Req. Collier Pet. #2020-0555,0558,0560,0561 Attachments: Reconsideration Req. Collier Pet. #2020-0555,0558,0560,0561.pdf; Reconsideration Req. Supporting Documentation Collier Pet. #2020-0555,0558,0560,0561.pdf External Message: Please use caution when opening attachments, clicking links, or replying to this message. Good evening, Please see attached reconsideration request for the captioned petitions. Regards, 0 M63) DIANE UEFR.oNzo ®091. PROPERTY TAX ALLIANCE GROUP, LLC. PROPERTY TAX SERVICES OF FLORIDA, LLC. MJ STONE & ASSOCIATES, P.A. O: (954) 202-9696 1640 W. OAKLAND PARK BLVD. STE:402 FORT LAUDERDALE, FL 33311 www.TAxFLORIDA.COM 1 will P'TA� PROPERTY TAX SOLUTIONS December 11, 2020 Collier County Attn: Collier County Value Adjustment Board 3299 Tamiami Trail East Naples, FL 34112 RE: Petitions 2020-0555, 0558, 0560, and 0561 Dear Clerk of the Court: I am writing this complaint to address the communication issues with the VAB, our evidence exchange, and the hearings for petition #'s 2020-0555, 0558, 0560, and 0561. Communication Issues with the VAB These petitions were originally filed by Property Tax Advisors Inc. and then later transferred to our company Property Tax Alliance Group. Within the transfer multiple documented requests were sent to the VAB asking that communication regarding the hearings be sent to our office as we would be handling the process. This request was not honored by the VAB and hearing notices were sent to Property Tax Advisors who had to forward the notices to our office. Additionally, after the transfer of the petitions we were unable to upload evidence into ARIA using our credentials. Evidence Submission Issues Our evidence was emailed to the Value Adjustment Board on 11/12/2020 (7 days prior to the 11/19/20 deadline) with a request that the VAB Clerk upload the evidence to ARIA. We work with the various County VAB's throughout the state and this is a very common and widely accepted request in instances where the parties involved in evidence exchange are having difficulties with the AXIA technology. VAB Clerks in other counties regularly assist and upload evidence into the system when the Petitioner or Property Appraiser request the Clerks assistance. Regardless of our attempt to timely submit evidence, the PAO and VAB Counsel denied our request to reschedule the hearing. We attended the hearing on 12/4/20 to plead our case with the Special Magistrate under the assumption that our evidence was admissible due to our good faith efforts to substantially comply with the rules of evidence exchange. Chapter 1213-9.020 6, FAC - states Neither the board nor the special magistrate shall take any general action regarding compliance with this section, but any action on each petition shall be considered on a case by case basis. Any action shall be based on a consideration of whether there has been a "substantial noncompliance" with this section, and shall be taken at a scheduled hearing and based on evidence presented at such hearing. "General action" means a prearranged course of conduct not based on evidence received in a specific case at a scheduled hearing on a petition. will PTA PROPERTY TAX SOLUTIONS Inaccuracies within the Special Magistrates Findinp-s of Fact In reading the Recommended Decision of the Special Magistrate, there appears to be some inaccuracies, (or at minimum a need for greater context), in her Findings of Fact. These inaccuracies are as follows: Inaccurate Special Magistrate Comment - PET did not submit evidence in a timely manner to the VAB and PET did not exchange with PAO, when requested. The Petitioner's evidence was emailed to the VAB on 11/12/2020 at 4:44 PM, of which it was acknowledged received and read receipt received on 11/13/2020 at 8:54 AM (see attached read receipts). With each Petitioner's evidence submission email, there was a request asking the VAB to upload the evidence into AXIA as Property Tax Alliance Group was unable to upload the evidence into the AXIA system. The deadline for evidence submission for the respective petitions was 11/19/2020 which was 7 days after the evidence was submitted. This gave the VAB more than enough time to assist with our request to upload evidence into the AXIA System. • The Property Appraisers Letter regarding hearing procedures and evidence exchange directs the petitioner to submit evidence via the Clerk's VAB AXIA System. https://www,colliercierk.com/axiaweb2O2O/ • The Value Adjustment Board Notice of Hearing (section regarding evidence exchange) dated 11/04/2020, did not provide a specific physical address, email address, fax line, or internet link to either the PAO office or the Clerk of the Court (VAB). Accordingly, the evidence was remitted to vabclerkwu collierclerk.com and CollierClerkia;collierclerk.com, the official correspondence e-mail address which is referenced in the VAB Notice of Hearing (see attached). • Chapter 12D-9.007 12, FAC - states that the board clerk is the official record keeper for the board and shall maintain a record of the proceedings which shall consist of (a) All filed documents - Our evidence submitted on 11/12/2020 was not retained or made available at the 12/4/2020 hearing. Inaccurate Special Magistrate Comment - PET requested the evidence packet be returned, since the evidence would not be admitted for consideration. No evidence was admitted into record for consideration. • The Petitioner did not seek the return of the hard copy evidence which was brought to the hearing on 12/4/2020. The evidence was returned to the petitioner after the Special Magistrate made the determination to not review the evidence upon the PAO's office objecting to the acceptance of petitioner evidence. will P PROPERTY TAX SOLUTIONS Inaccurate Special Magistrate Comment - The Petitioner was present at the hearing, but the Petitioner had not previously submitted evidence. The Petitioner's evidence was emailed to VAB on 11/12/2020 at 4:44 PM, of which it was acknowledged received and read on 11/13/2020 at 8:54 AM (see attached read receipts). We respectfully request the VAB Clerk submit this response along with the supporting documents to the Special Magistrate for reconsideration. Our effort is to assure that the taxpayer be treated fairly and granted their right to statutory due process. Kindest Regards, Tim Hart Cc: Patrick Risch Hill Ward Henderson Basilia Borrero From: Sent: To: Cc: Subject: Attachments: Tracking: Good day, Basilia Borrero Thursday, November 12, 2020 4:29 PM CollierClerk@colliercierk.com vabclerk@collierclerk.com Our Evid-PTA-CS 5406 79271800141; 2020-00560 Our Evid-PTA-CS 5406 79271800141; 2020-00560.pdf Recipient CollierClerk@collierclerk.com vabclerk@collierclerk.com Diane DeFronzo Read Read: 11/16/2020 6:22 PM Please confirm receipt our attached evidence has been received for the captioned petitions. Additionally, Diane DeFronzo, from our office, submitted an Agent Appt- transfer via email on 11/06/20. We would like this petition added to our Axia account, if possible. Please advise. THANK YOU, BASILIA BORRERO PROPERTY TAX ALLIANCE GROUP, LLC. PROPERTY TAX SERVICES OF FLORIDA, LLC. MJ STONE & ASSOCIATES, P.A. 1640 W. OAKLAND PARK BLVD. STE: 402 FORT LAUDERDALE, FL 33311 0: (954) 202.9696 BBORREROc@TAxFLORIDA.COM www.TAxFLoPjDA.com iq 1 Basilia Borrero From: Microsoft Outlook To: CollierClerk@collierclerk.com; vabclerk@collierclerk.com Sent: Thursday, November 12, 2020 4:29 PM Subject: Relayed: Our Evid-PTA-CS 5406 79271800141; 2020-00560 Delivery to these recipients or groups is complete, but no delivery notification was sent by the destination server: Collierclerk collierclerk.com (CollierClerkCa col(ierclerk comj vabclerk@collierclerk com (vabclerk collierclerk tom) Subject: Our Evid-PTA-CS 5406 79271800141; 2020-00560 Basilia Borrero From: Sent: To: Cc: Subject: Attachments: Tracking: Good day, Basilia Borrero Thursday, November 12, 2020 4:30 PM CollierClerk@collierclerk.com vabclerk@collierclerk.com Our Evid-PTA-CS 6366 70971360003; 2020-00558 Our Evid-PTA-CS 6366 70971360003; 2020-00558.pdf Recipient CollierClerk@collierclerk.com vabclerk@collierclerk.com Diane DeFronzo Read Read: 11 /12/2020 4:39 PM Please confirm receipt our attached evidence has been received for the captioned petitions. Additionally, Diane DeFronzo, from our office, submitted an Agent Appt- transfer via email on 11/06/20. We would like this petition added to our Axia account, if possible. Please advise. THANK YOU, BASILIA BORRERO PROPERTY TAX ALLIANCE GROUP, LLC. PROPERTY TAX SERVICES OF FLORIDA, LLC. MJ STONE & ASSOCIATES, P.A. 1640 W. OAKLAND PARK BLVD. STE: 402 FORT LAUDERDALE, FL 33311 O: (954) 202.9696 BBORRERo@TAXFLORIDA.COM www.TAXFLORIDA.COM Re 1 Basilia Borrero From: Microsoft Outlook To: CollierClerk@collierclerk.com; vabclerk@collierclerk.com Sent: Thursday, November 12, 2020 4:31 PM Subject: Relayed: Our Evid-PTA-CS 6366 70971360003; 2020-00558 Delivery to these recipients or groups is complete, but no delivery notification was sent by the destination server: CollierClerkCd)collierclerk.com (CollierClerk(&collierclerk com) vabclerk@colliercierk.com (vabclerkCcocollierclerk.com) Subject: Our Evid-PTA-CS 6366 70971360003; 2020-00558 Basilia Borrero From: Basilia Borrero Sent: Thursday, November 12, 2020 4:44 PM To: CollierClerk@collierclerk.com Cc: vabclerk@collierclerk.com Subject: Our Evid-PTA-JD 8816 34595002440; 2020-00555 Attachments: Our Evid-PTA-JD 8816 34595002440; 2020-00555.pdf Good day, Please confirm receipt our attached evidence has been received for the captioned petitions. Additionally, Diane DeFronzo, from our office, submitted an Agent Appt- transfer via email on 11/06/20. We would like this petition added to our Axia account, if possible. Please advise. THANK YOU, BASILIA BORRERO PROPERTY TAX ALLIANCE GROUP, LLC. PROPERTY TAX SERVICES OF FLORIDA, LLC. MJ STONE & ASSOCIATES, P.A. 1640 W. OAKLAND PARK BLVD. STE: 402 FORT LAUDERDALE, FL 33311 0: (954) 202.9696 B BORRERO@TAXFLORI DA.CO M www.TAXFLoRiDA.com o m Basilia Borrero From: Microsoft Outlook To: CollierClerk@collierclerk.com; vabclerk@collierclerk.com Sent: Thursday, November 12, 2020 4:44 PM Subject: Relayed: Our Evid-PTA-JD 8816 34595002440; 2020-OO5S5 Delivery to these recipients or groups is complete, but no delivery notification was sent by the destination server: CollierClerkCa�collierclerk.com {CollierClerkC�collierclerk comb vabcierk@collierclerk.com (vabclerk(&collierclerk com) Subject: Our Evid-PTA-JD 8816 34595002440; 2020-00555 Basilia Borrero From: Basilia Borrero Sent: Thursday, November 12, 2020 5:07 PM To: CollierClerk@collierclerk.com Cc: vabclerk@collierclerk.com Subject: RE: Our Evid-PTA-CS 5406 79271800141; 2020-00560 Attachments: Collier VAB 2020 Agent Appt-Transfer.pdf Tracking: Recipient Read CollierClerk@collierclerk.com vabclerk@colIierclerk.com Diane DeFronzo Read: 11/19/2020 9:45 AM See Agent Appt-Transfer attached From: Basilia Borrero Sent: Thursday, November 12, 2020 4:29 PM To: 'CollierClerk@collierclerk.com' <CollierClerk@collierclerk.com> Cc:'vabclerk@colliercierk.com' <vabclerk@collierclerk.com> Subject: Our Evid-PTA-CS 5406 79271800141; 2020-00560 Good day, Please confirm receipt our attached evidence has been received for the captioned petitions. Additionally, Diane DeFronzo, from our office, submitted an Agent Appt- transfer via email on 11/06/20. We would like this petition added to our Axia account, if possible. Please advise. THANK YOU, BASILIA BORRERO PROPERTY TAX ALLIANCE GROUP, LLC. PROPERTY TAX SERVICES OF FLORIDA, LLC. MJ STONE & ASSOCIATES, P.A. 1640 W. OAKLAND PARK BLVD. STE: 402 FORT LAUDERDALE, FL 33311 O: (954) 202.9696 B BORRERO @TAXF LORI DA.COM WWW.TAXFLORIDA.COM ilt'b PTA a In Basilia Borrero From: Basilia Borrero Sent: Thursday, November 12, 2020 5:08 PM To: CollierClerk@collierclerk.com Cr vabclerk@colliercierk.com Subject: RE: Our Evid-PTA-JD 8816 34595002440; 2020-00555 Attachments: Collier VAB 2020 Agent Appt-Transfer.pdf See Agent Appt-Transfer attached From: Basilia Borrero Sent: Thursday, November 12, 2020 4:44 PM To: CollierClerk@colliercierk.com Cc: vabclerk@collierclerk.com Subject: Our Evid-PTA-JD 8816 34595002440; 2020-00555 ... • . Please confirm receipt our attached evidence has been received for the captioned petitions. Additionally, Diane DeFronio, from our office, submitted an Agent Appt- transfer via email on 11/06/20. We would like this petition added to our Axia account, if possible. Please advise. THANK YOU, BASILIA BORRERO PROPERTY TAX ALLIANCE GROUP, LLC. PROPERTY TAX SERVICES OF FLORIDA, LLC. M1 STONE & ASSOCIATES, P.A. 1640 W. OAKLAND PARK BLVD. STE: 402 FORT LAuDERDALE, FL 33311 O: (954) 202.9696 B BO RR ERO @ TAX F LO R I DA. CO M www.TAxFLORIDA.COM 01"I PTA - (Ma In Basilia Borrero From: Basilia Borrero Sent: Thursday, November 12, 2020 5:08 PM To: CollierClerk@collierclerk.com Cc: vabclerk@collierclerk.com Subject: RE: Our Evid-PTA-CS 6366 70971360003; 2020-00558 Attachments: Collier VAB 2020 Agent Appt-Transfer.pdf See Agent Appt-Transfer attached From: Basilia Borrero Sent: Thursday, November 12, 2020 4:30 PM To: 'CollierClerk@collierclerk.com' <CollierClerk@collierclerk.com> Cc: 'vabclerk@collierclerk.com' <vabclerk@collierclerk.com> Subject: Our Evid-PTA-CS 6366 70971360003; 2020-00558 Good day, Please confirm receipt our attached evidence has been received for the captioned petitions. Additionally, Diane DeFronzo, from our office, submitted an Agent Appt- transfer via email on 11/06/20. We would like this petition added to our Axia account, if possible. Please advise. THANK YOU, BASILUI BORRERO PROPERTY TAX ALLIANCE GROUP, LLC. PROPERTY TAX SERVICES OF FLORIDA, LLC. MJ STONE & ASSOCIATES, P.A. 1640 W. OAKLAND PARK BLVD. STE: 402 FORT LAUDERDALE, FL 33311 O: (954) 202.9696 BBORRERO @TAX FLORI DA.CO M WWW TAXFLORIDA.COM in v Basilia Borrero From: value adjustment board <VABCLERK@collierclerk.com> To: Basilia Borrero Sent: Friday, November 13, 2020 8:35 AM Subject: Read: RE: Our Evid-PTA-JD 8816 34595002440; 2020-00555 Your message To: value adjustment board Subject: RE: Our Evid-PTA-JD 8816 34595002440; 2020-00555 Sent: Thursday, November 12, 2020 5:07:59 PM (UTC-05:00) Eastern Time (US &amp; Canada) was read on Friday, November 13, 2020 8:35:23 AM (UTC-05:00) Eastern Time (US &amp; Canada). Please visit us on the web at www.collierderk.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 heipQes$acQ11i r4�rk&orn 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 a -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. Basilia Borrero From: value adjustment board <VABCLERK@collierclerk.com> To: Basilia Borrero Sent: Friday, November 13, 2020 8:35 AM Subject: Read: RE: Our Evid-PTA-CS 6366 70971360003; 2020-00558 Your message To: value adjustment board Subject: RE: Our Evid-PTA-CS 6366 70971360003; 2020-00558 Sent: Thursday, November 12, 2020 5:07:39 PM (UTC-05:00) Eastern Time (US &amp; Canada) was read on Friday, November 13, 2020 8:35:25 AM (UTC-05:00) Eastern Time (US &amp; Canada). 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 emaihng „. , _ , s - =r: 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. Basilia Borrero From: value adjustment board <VABCIERK@collierclerk.com> To: Basilia Borrero Sent: Friday, November 13, 2020 8:35 AM Subject: Read: Our Evid-PTA-CS 5406 79271800141; 2020-00560 Your message To: value adjustment board Subject: Our Evid-PTA-CS 5406 79271800141; 2020-00560 Sent: Thursday, November 12, 2020 4:28:35 PM (UTC-05:00) Eastern Time (US &amp; Canada) was read on Friday, November 13, 2020 8:34:47 AM (UTC-05:00) Eastern Time (US &amp; Canada). 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 hclpd(zkLaQQlhQrdefk.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. Basilia Borrero From: value adjustment board <VABCLERK@collierclerk.com> To: Basilia Borrero Sent: Friday, November 13, 2020 8:35 AM Subject: Read: RE: Our Evid-PTA-CS 5406 79271800141; 2020-00560 Your message To: value adjustment board Subject: RE: Our Evid-PTA-CS 5406 79271800141; 2020-00560 Sent: Thursday, November 12, 2020 5:06:58 PM (UTC-05:00) Eastern Time (US &amp; Canada) was read on Friday, November 13, 2020 8:35:26 AM (UTC-05:00) Eastern Time (US &amp; Canada). 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 I !,; + k „ ._ 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. Martha S. Vergara From: holly@cosbylaw.com Sent: Tuesday, December 15, 2020 4:42 PM To: value adjustment board Subject: [WARNING: MESSAGE ENCRYPTED]RE: Reconsideration Req. Collier Pet. #2020-0555,0558,0560,0561 Attachments: Memo Re VAB right to accept recommendation - Collier - forwarded to petitioners.pdf Importance: High External Message: Please use caution when opening attachments, clicking links, or replying to this message. Good afternoon, have reviewed the petitioner's request for reconsideration. Please provide the petitioner with the attached memo and the following: Please see the attached memorandum, which was drafted in 2018 and which still stands today. As the petitioner is a professional taxpayer representative and knows or should know the laws and rules which govern Florida Value Adjustment Boards (VAB), the petitioner should know that uploading evidence into the Axia system DOES NOT commence the evidence exchange process unless such a local VAB policy is in place. Such a local policy is not in place in Collier County, nor will the current VAB Counsel ever advise that such a policy be put into place, as such a policy would limit and/or expand Florida Statute Sections 194.011(4,5) and Florida Administrative Code Section 12D-9.020. The VAB is not authorized to expand upon the laws and rules that govern Florida VABs. The Collier County Property Appraiser (PAO) also provides a letter to petitioners, providing options for petitioners for evidence production. If uploading into Axia cannot be accomplished, which is a concession offered by the PAO on a temporary basis, then providing evidence DIRECTLY to the PAO would be the acceptable alternative. Providing evidence directly to the Collier County VAB DOES NOT commence the evidence exchange process and DOES NOT replace the petitioner's responsibilities to exchange evidence with the PAO directly. The petitioner's request for reconsideration for the referenced petitions shall be hereby denied, pursuant to the laws and rules set forth and referenced in the attached memorandum and pursuant to the explanation hereinabove. Respectfully, Holly Cosby 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 (holly(o)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: Martha S. Vergara <Martha.Vergara@collierclerk.com> On Behalf Of value adjustment board Sent: Monday, December 14, 2020 9:37 AM To: 'holly@cosbylaw.com' <holly@cosbylaw.com> Subject: FW: Reconsideration Req. Collier Pet. #2020-0555,0558,0560,0561 Morning Holly, Attached and below are a request for reconsideration. The letter attached is for the VAB so I think this may be for Board day. I placed a copy of all in each petition dated today. Let me know if there's anything else I need to do. Thanks, Martha From: Diane DeFronzo <admin@taxflorida.com> Sent: Friday, December 11, 2020 5:26 PM To: value adjustment board <VABCLERK@collierclerk.com> Cc: Jeff Nelson <inelson@taxflorida.com>; Tim Hart <thart@taxflorida.com>; Patrick J. Risch <patrick.risch@hwhlaw.com> Subject: Reconsideration Req. Collier Pet. #2020-0555,0558,0560,0561 External Message: Please use caution when opening attachments, clicking links, or replying to this message. Good evening, Please see attached reconsideration request for the captioned petitions. Regards, man At.) DIANE DEFIRONzo PROPERTY TAX ALLIANCE GROUP, LLC. PROPERTY TAX SERVICES OF FLORIDA, LLC. M1 STONE & ASSOCIATES, P.A. O: (954) 202-9696 1640 W. OAKLAND PARK BLVD. STE: 402 FORT LAUDERDALE, FL 33311 www.TAxFLORIDA.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 heliDdesk(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. MEMORANDUM FROM: HOLLY E. COSBY LAW OFFICE OF HOLLY E. COSBY, P.A. SUBJECT: VALUE ADJUSTMENT BOARD RIGHT TO ACCEPT SPECIAL MAGISTRATE RECOMMENDATIONS AS PRESENTED DATE: 12/3/2018 Below, please find a legal synopsis for all issues where a petitioner or the property appraiser's office ("PAO") contests the outcome of their hearing to any person or entity affiliated with the Collier County Value Adjustment Board ("VAB"). The Collier County Value Adjustment Board appoints Special Magistrates to hear petitions filed with the Value Adjustment Board. All Special Magistrates are subjected to an application process, to ensure that if appointed, they are competent to hear petitions and make recommendations to the Value Adjustment Board on the issues presented to them. The Value Adjustment Board may, pursuant to Florida Administrative Code 12D-9.031, rely on the recommendations provided by appointed Special Magistrates without any further hearing. Additionally, pursuant to Florida Administrative Code 1213-9.031, the attorney for the Collier County Value Adjustment Board reviews all recommendations and no recommendation is released as final unless and until the attorney for the Collier County Value Adjustment Board affirms that the same is compliant with the Florida Statutes and the Florida Administrative Code. Each finalized recommendation is presented to the Value Adjustment Board and the Value Adjustment Board asks their attorney, on the record, whether the recommendations submitted are in compliance with Florida Statutes and the Florida Administrative Code. Once the attorney for the Collier County Value Adjustment Board confirms that the recommendations are in compliance with Florida Statutes and the Florida Administrative Code, the Value Adjustment Board may accept said recommendations as final decisions without any further discussion or hearing. In Collier County, in order for a recommendation to be in compliance with Florida Statutes and the Florida Administrative Code, they must contain the following, at minimum: 1) Findings of fact 2) Conclusions of law 3) Description of evidence presented by the parties, if any 4) Application of the evidence tests of credibility, relevancy and sufficiency in overcoming the presumption of correctness (presumption of correctness only for value) 5) Proof that the presumption of correctness was either retained or lost by the property appraiser, and how (only for value) 6) Description of witnesses and testimony, if any 7) A recommendation of acceptance or denial of relief sought 8) Rule or Statute reference, if necessary 9) Basis for recommendation 10) Remand information, if a remand was recommended 11) Denial of relief in matters where a party fails to appear and fails to state good cause for absence 12) Any reference to legal advice from the attorney for the Value Adjustment Board, if advice was sought and/or rendered 13) Any other reference to information that was exchanged or passed from one party to another or to the Value Adjustment Board So long as a recommendation contains the above information, it shall be compliant with the Florida Statutes and Florida Administrative Code. Special Magistrates are relied upon for their knowledge and expertise in evaluating the value classification exemption etc of real property. All Special Magistrates hired by the Collier County Value Adjustment Board meet the recluirements of the Florida Statutes and Florida Administrative Codes which govern Value Adjustment Board operations. It is the responsibility of the parties to meet their burden of proof, in order to prevail If a party does not prevail. then it is because the Special Magistrate did not, in their professional opinion, feel that said party met their burden of proof or it is because the opposing party presented evidence that was more credible, more relevant and/or more sufficient to support their claim All Statutory and Code references utilized as the basis for this information may be found below. In the event that a party is not satisfied with the outcome of a Value Adjustment Board recommendation or final decision, said party may seek recourse in the Collier County Circuit Court, pursuant to the Florida Statutes and Florida Administrative Code sections cited hereinbelow. It is strongly suggested that in the event that a party wishes to pursue any action in Circuit Court, that any such party retain legal counsel. Florida Statute Section 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 2 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 provisions 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. Florida Statute Section 194.034 Hearings and Procedures; Rules (1)(f) Nothing herein shall preclude an aggrieved taxpayer from contesting his 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. Florida Statute Section 194.171 Circuit court to have original jurisdiction in tax cases. (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 receipt for the payment, and the receipt shall be filed with the complaint. 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). 3 Florida Statute Section 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. (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. Florida Administrative Code Section 12D-9.001(1) & (2)(p) - Taxpayer Rights in Value Adjustment Board Proceedings. (1) Taxpayers are granted specific rights by Florida law concerning value adjustment board procedures. (2) These rights include: (p) The right to bring an action in circuit court to appeal a value adjustment board valuation decision or decision to disapprove a classification, exemption, portability assessment difference transfer, or to deny a tax deferral or to impose a tax penalty. Florida Administrative Code Section 12D-9.015(14)(0 - Petition; Form and Filing Fee. A person who files a petition may timely file an action in circuit court to preserve the right to proceed in circuit court. 4 Florida Administrative Code Section 12D-9.019(7)(d) - Scheduling and Notice of a Hearing. A petitioner is not required to wait any length of time as a prerequisite to filing an action in circuit court. Florida Administrative Code Section 12D-9.031 Consideration and Adoption of Recommended Decisions of Special Magistrates by Value Adjustment Boards in Administrative Reviews (1) All recommended decisions shall comply with Sections 194.301, 194.034(2) and 194.035(1), F.S. A special magistrate shall not submit to the board, and the board shall not adopt, any recommended decision that is not in compliance with Sections 194.301, 194.034(2) and 194.035(1), F.S. (2) As provided in Sections 194.034(2) and 194 035(1), F.S., the board shall consider the recommended decisions of special magistrates and may act upon the recommended decisions without further hearing. If the board holds further hearing for such consideration, the board clerk shall send notice of the hearing to the parties. Any notice of hearing shall be in the same form as specified in subsection 12D-9.019(3), F.A.C., but need not include items specified in subparagraphs 6. through 9., of that subsection. The board shall consider whether the recommended decisions meet the requirements of subsection (1), and may rely on board legal counsel for such determination. Adoption of recommended decisions need not include a review of the underlying record. (3) If the board determines that a recommended decision meets the requirements of subsection (1) the board shall adopt the recommended decision When a recommended decision is adopted and rendered by the board, it becomes final. (4) If the board determines that a recommended decision does not comply with the requirements of subsection (1), the board shall proceed as follows: (a) The board shall request the advice of board legal counsel to evaluate further action and shall take the steps necessary for producing a final decision in compliance with subsection (1). (b) The board may direct a special magistrate to produce a recommended decision that complies with subsection (1) based on, if necessary, a review of the entire record. (c) The board shall retain any recommended decisions and all other records of actions under this rule section. Florida Statute Section 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 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. 5 (2) In an administrative or judicial 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 appraiser 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 evidence that the classification or exempt status assigned to the property is incorrect. Florida Statute Section 194.034(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 in s. 194.037 in the manner and form requested. Florida Statute Section 194.035(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 6 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. Respectfully Submitted. 7 Martha S. Vergara From: Martha S. Vergara on behalf of value adjustment board Sent: Friday, November 6, 2020 11:07 AM To: 'Diane DeFronzo' Subject: RE: Collier VAB 2020 Agent Appt-Transfer.pdf - Petition #2020-00561, 00555, 00558, 00560 Multiple Parcels - UPDATED: Hearing Conflicts 12/2/20 Hi Diane, I will forward your request to the VAB Attorney as the attorney make the decision for reschedules. We will get back with her response as soon as it is available. Thanks, Martha From: Diane DeFronzo <admin@taxflorida.com> Sent: Friday, November 6, 2020 11:03 AM To: value adjustment board <VABCLERK@collierclerk.com> Cc: Jo Ann Hann <JHann@proptaxadvisor.com> Subject: RE: Collier VAB 2020 Agent Appt-Transfer.pdf - Petition #2020-00561, 00555, 00558, 00560 Multiple Parcels - UPDATED: Hearing Conflicts 12/2/20 Importance: High External Message: Please use caution when opening attachments, clicking links, or replying to this message. Hello, We are also requesting the following petitions that are scheduled on 12/2/20 to be moved to the 12/4/20 hearings as we have conflicts, please see attached. The parcel/petitions: Parcel # 2020 Pet. # 34595002440 00555 70971360003 00558 Please advise and thank you, did T)ZANE DEF�RONzo PTAY.") PROPERTY TAX ALLIANCE GROUP, LLC. PROPERTY TAX SERVICES Of FLORIDA, LLC. M1 STONE & ASSOCIATES, P.A. O: (954) 202-9696 1640 W. OAKLAND PARK BLVD. STE: 402 FORT LAUDERDALE, FL 33311 www.TAxFLORIDA.COM From: Diane DeFronzo Sent: Friday, November 6, 2020 9:45 AM To: vabclerk <vabclerk@collierclerk.com> Cc: Jo Ann Hann <JHann@proptaxadvisor.com> Subject: FW: Collier VAB 2020 Agent Appt-Transfer.pdf - Petition #2020-00561, 00555, 00558, 00560 Multiple Parcels Importance: High Good morning, I spoke to the VAB this morning regarding the captioned petitions. Please see attached agent transfer sent to the VAB on 10/1/20. The petitions should have been transferred to Property Tax Alliance Group. It appears that the transfer has not yet occurred & we are not receiving the hearing notices. Please advise and thank you, ME DIANE DEF)ZONZO PROPERTY TAX ALLIANCE GROUP, LLC. PROPERTY TAX SERVICES OF FLORIDA, LLC. MJ STONE & ASSOCIATES, P.A. O: (954) 202-9696 1640 W. OAKLAND PARK BLVD. STE:402 FORT LAUDERDALE, FL 33311 www.TAxFLORIDA.COM From: Jo Ann Hann <JHann@proptaxadvisor.com> Sent: Thursday, October 1, 2020 11:04 AM To:'vabclerk@collierclerk.com' <vabclerk@collierclerk.com> Cc: Diane DeFronzo <admin @taxflorlda.COm> Subject: Collier VAB 2020 Agent Appt-Transfer.pdf Please see attached appointment of agent for our 2020 appeals: 2020-00561 2020-00555 2020-00558 2020-00560 Please let me know if any further information is needed. Regards, Jo Ann property 7a_Advisors Jo Ann Hann PO Box 320099 Alexandria, VA 22320 jhann@proptaxadvisor.com Phone: 703 518 4429 Fax: 703 683 1227 rLORfDA AAA, r 3�r �W(JA)OJ' VALUE ADJUSTMENT BOARD R. 01/17 NOTICE OF HEARING 0(�O_& -- Section 194.032, Florida Statutes County Manatee _ —I Petition # 2020V8000256AX _&rwoe)A Petition type VAB-Commercial Petitioner name OPROCK LONGBOAT FEE LLC VAB contact Angelina Colonneso, PROPERTY TAX ALLIANCE GROUP, Agent Address 1640 W OAKLAND PARK BLVD, Sf E 402 FORT LAUDERDALE, FL 33311 __ _Lvla EMAIL THARTB Parcel number, 8d11300004 account number, or legal address t® A hearing has been scheduled for ® your petition O the continuation of your hearing after remand Value Adjustment Board 1115 Manatee Avenue West Bradenton, FL 34205 Rule 120-16.002 3�� A.0 Phone: 941.741.4058, Fax: 941.741.4089 Email vab@manateecierk.com 0 other _ YOUR HEARING INFORMATION Hearing date 12/02/2020 Time (d block of time, beginning 09:00 AM and end times) Hearing address and room Manatee County Administrative Building 1't Floor, Honorable Patricia M. Glass Chambers 1112 Manatee Avenue West Bradenton, FL 34205 Your petition Is scheduled In a block session. Petitioners will be heard In order of arrival. Bring Na copies of your evidence, in addition to what you have provided to the property appraiser. Evidence becomes part of the record and will not be returned. if you cannot attend in person, you may attend via telephone hearing. Please arrive 15 minutes before the scheduled hearing time or start of block of time with any witnesses. If you or Your witnesses are unable to attend, or you need help finding the hearing room, contact the VAB clerk as soon as possible. You have the right to reschedule your hearing one time for good cause as defined In section 194.032(2)(aj, F.S. As defined in that section, `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. 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 and the Cleric if attending via telephone at least 15 days before the hearing arm make a written request for the property appralsees evidence. If you want to participate in the evidence exchange, your evidence is due by 11/17/2020 at :05 0 p.m. At the hearing, you have the right to have witnesses swom. September,17.. 2020 Signature,'deputy deck Date Fora list ofpotential magbtraies Phone941.741.4058 Web www.manateeclerk.com For a copy of the value adjustment Phone 941.741.4058 Web www.manateecierk.com ._ board unilbrm rules of procedure If you are _disabled and need accommodations to participate in the hearing, you are entitled to assistance with no cost to you. Please contact the value adjustment board at the number above within 2 days of receiving this notice. If you are hearing or voice lm r aired cell 711. FLORIDA County Pasco VALUE ADJUSTMENT BOARD NOTICE OF HEARING Section 194.032, Florida Statutes Petition # AV-224 Petitioner name SUNLAKE EQUITY ONE LLC Address T Property Tax Alliance Group - Tim Hart 1640 W. Oakland Park Blvd. Suite 402 Fort Lauderdale, FL 33311 Parcel number, 28-26-18-0000-00200-0070 account number, or legal address Petition type Assessed Value VAB contact Value Adjustment Board Address ! c/o Board Records Division 14236 6th Street, Suite 201 Dade City, FL 33523 Phone 352-521-4347 Email vab@pascoclerk.com ® A hearing has been scheduled for ® your petition ❑ the continuation of your hearing after remand ® other Rescheduled due to im,,groper Notice of Hearinco YOUR HEARING INFORMATION Hearing date Wed., December 2, 2020 Hearing address and room Time East Pasco Government Center (if block of time, beginning 9:30 a.m. Clerk's Excellence Room and end times) 1 (Blocked 9:30 - 10:30 a.m.) 14236 6th Street, Suite 201 -- Time reserved 30 Minutes Dade City, FL 33523 DRA81 R. 01/17 Rule 12D-16.002 F.A.C. Eff. 01/17 Bring 2 copies of your evidence, in addition to what you have provided to the property appraiser. Evidence becomes part of the record and will not be returned. Please arrive 15 minutes before the scheduled hearing time or start of block of time with any witnesses. If you or your witnesses are unable to attend, or you need help finding the hearing room, contact the VAB clerk as soon as possible. You have the right to reschedule your hearing one time for good cause as defined in section 194.032(2)(a), F.S. As defined in that section, "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. 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. If you want to participate in the evidence exchange, your evidence is due py November 17, 2020 at 5:00 p.m. . At the hearing, you have the right to have witnesses sworn. Signature, ftputy clerk 11 /03/2020 Date For a list of potential magistrates 7 Phone 352-521-4347 Web www.pascoclerk.com For a copy of the value adjustment Phone 352-521-4347 Web www.pascoclerk.com board uniform rules of procedure If you are disabled and need accommodations to participate in the hearing, you are entitled to assistance with no cost to you. Please contact the value adjustment board at the number above within 2 days of receiving this notice. If you are hearing or voice impaired, call 352-521-4347. mecelvea un: lu/zjlzuzu z:ub,.zb F m HEARING NUTIGE Petition No: 2020-00733 11. VALUE ADJUSTMENT BOARD NOTICE OF HEARING Section 194.032, Florida Statutes DR-481 R. 01/17 Rule 12D-16.002 F.A.C. Eff. 01117 County PALM BEACH Petition # 2020-00733 Petition Type Real Property Value Petitioner Name PROPERTY TAX ALLIANCE GROUP VAB contact PALM BEACH TIM HART) Address TIM HART Address 301 N. OLIVE AVENUE 1640 W. OAKLAND PARR BLVD #402 RM 203 FORT LAUDERDALE, FL 33311 WEST PALM BEACH, FL 33401 Parcel Number, 00404325000003850 Phone (561) 355-6289 Fax 561-355-1653 account number, E-mail vab@mypalmbeachelerk.com or legal address U A hearing has been scheduled for Fxl your petition the continuation of your hearing after remand other YOUR HEARING INFORMATION Hearing date Wednesday, December 2, 2020 TELEPHONE HEARING R# 4 Time 1:00 PM to 1:30 PM (rf block of time, begining See "Preparing for your VAB Hearing" and end times attached and also at: https://www.mypalmbeachclerk.com/public Time reserved 30 min. Telephone Hearing Only -funds/value-adjustment-board-vab Bring 1 copies of your evidence, in addition to what you have provided to the property appraiser. Evidence becomes part of the record and will not be returned. Please arrive 15 minutes before the scheduled hearing time or start of block of time with any witnesses. If you or your witnesses are unable to attend, or you need help finding the hearing room, contact the VAB clerk as soon as possible. You have the right to reschedule your hearing one time for good cause as defined in section 194.032(2)(a), F.S. 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. If you want to participate in the evidence exchange, your evidence is due by 11/17/2o at 5: o0 pm. At the hearing, you have the right to have witnesses sworn. SHARON R. BOCK Signature, deputy clerk October 23, 2020 Date For a list of potential magistrates Phone 561-355-6289 Web www. mypalmbeachclerk. cam For a copy of the value Phone 561-355-6289 Web www.mypalmbeachclerk.com adjustment board uniform rules If you are disabled and need accommodations to participate in the hearing, you are entitled to assistance with no cost to you. Please contact the value adjustment board at the number above within 2 days of receiving this notice. If you are hearing or voice impaired, call (561) 355-6289. I-cecelvea un: "IU/zs/ZULu z:10:bb FM HLAKINV NU I IL;t Hetitlon No: 2020-UU154 VALUE ADJUSTMENT BOARD NOTICE OF HEARING Section 194.032, Florida Statutes DR-481 R. 01/17 Rule 12D-16.002 F.A.C. Eff. 01/17 County PALM BEACH Petition # 2020-00754 Petition Type Real Property Value Petitioner Name PROPERTY TAX ALLIANCE GROUP VAB contact PALM REACH TIM HART) Address TIM HART Address 301 N. OLIVE AVENUE 1640 W. OAKLAND PARK BLVD #402 RM 203 FORT LAUDERDALE, FL 33311 WEST PALM BEACH, FL 33401 Parcel Number, account number, 00424434150001490 Phone (561) 355-6289 Fax 561-355-1653 E-mail vab@mypalmt>eachclerk.com or legal address Ex A hearing has been scheduled for your petition the continuation of your hearing after remand other YOUR HEARING INFORMATION Hearing date Wednesday, December 2, 2020 TELEPHONE HEARING R# 4 Time 1:30 PM to 2:00 PM (if block of time, begining See "Preparing for your VAB Hearing" and end times attached and also at: https://www.mypalmbeachclerk.com/public Time reserved 30 min. Telephone Hearing Only -funds/value-adjustment-board-vab Bring 1 copies of your evidence, in addition to what you have provided to the property appraiser. Evidence becomes part of the record and will not be returned. Please arrive 15 minutes before the scheduled hearing time or start of block of time with any witnesses. if you or your witnesses are unable to attend, or you need help finding the hearing room, contact the VAB clerk as soon as possible. You have the right to reschedule your hearing one time for good cause as defined in section 194.032(2)(a), F.S. 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. If you want to participate in the evidence exchange, your evidence is due by 11/17/2o at 1:00 pm. At the hearing, you have the right to have witnesses sworn. SHARON R. BOCK Signature, deputy clerk October 23, 2020 Date For a list of potential magistrates Phone 561-355-6289 Web www.mypalmbeachclerk.com For a copy of the value Phone 561-355-6289 Web www.mypalmbeachclerk.com adjustment board uniform rules If you are disabled and need accommodations to participate in the hearing, you are entitled to assistance with no cost to you. Please contact the value adjustment board at the number above within 2 days of receiving this notice. If you are hearing or voice impaired, call (561) 355-6289. FLORIDA VALUE ADJUSTMENT BOARD CLERK'S NOTICE Collier County DR-485WCN R. 01/17 Rule 12D-16.002 F.A.C. Effective 01/17 To PSI ATLANTIC NAPLES FL LLC From Crystal K. Kinzel, Clerk 530 OAK COURT DR # 185 Clerk, Value Adjustment Board ALEXANDRIA, VIRGINIA22320 Address Value Adjustment Board 3299 Tamiami Trail E, Ste.401 Naples, FL 34112 Petition # 2020-00558 Phone 239-252-8399 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.C.) ❑ 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 12D-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 ❑ petitioner requested on the petitioner's form on: ■❑ other ❑ A copy was provided to the property appraiser. Crystal K. Kinzel, Clerk Signature, deputy clerk 11 /06/2020 Date 2020-00558 Page 1 of 2 Collier County VAB — Reschedule/Good Cause Review — 2020 Petition Number 20-00558 Review Date 11/6/20 Grant/Deny Grant Explanation This hearing is scheduled for 12/2/20 at 3:OOpm, and notice for this hearing was forwarded on 11/3/20. Petitioner indicated that they provided a change in representation authorization for this petition on 10/1/20, but the hearing notice was not provided to the correct party. Petitioner is correct. The 10/1/20 authorization was uploaded into the Axia system on 10/l/20, but the petitioner contact information was not updated for purposes of sending notices of hearing to the appropriate petitioner. Petitioner has requested to reschedule this hearing for 12/4/20, which is on a date that petitioner has other hearings scheduled in Collier County [20-560 and 20-561]. Ordinarily, a large petitioner representative firm would not be eligible for rescheduled hearings simply because said firm has VAB hearings in another county on the same date, as such a firm should be prepared for hearings in multiple counties on the same date by having multiple agents available for taxpayer representation, as they hold themselves out for multiple - county representation. That would not apply in this instance. In this instance, had the petitioner contact information been updated, all of petitioner's hearings would have been scheduled on the same date: 12/4/20. VAB Counsel checked with VAB Administration and the 12/4/20 hearing agenda can accommodate the addition of this hearing and the presiding special magistrate on 12/4/20 is competent to hear the instant matter. Rescheduling this hearing to 12/4/20, to consolidate petitioner's matters, will not be prejudicial to the VAB's performance of its function in the taxing process, and would actually lend to efficiency of operations. As such, this request may be granted, and this hearing may be rescheduled to 12/4/20. Good Cause Reschedule Review- Collier - 2020-00558.pdf Collier County VAB — Reschedule/Good Cause Review — 2020 Petition Number 20-00558 Review Date 11 /6/20 Grant/Deny Grant Explanation This hearing is scheduled for 12/2/20 at 3:00pm, and notice for this hearing was forwarded on 11/3/20. Petitioner indicated that they provided a change in representation authorization for this petition on 10/l/20, but the hearing notice was not provided to the correct party. Petitioner is correct. The 10/1/20 authorization was uploaded into the Axia system on 10/1/20, but the petitioner contact information was not updated for purposes of sending notices of hearing to the appropriate petitioner. Petitioner has requested to reschedule this hearing for 12/4/20, which is on a date that petitioner has other hearings scheduled in Collier County [20-560 and 20-561]. Ordinarily, a large petitioner representative firm would not be eligible for rescheduled hearings simply because said firm has VAB hearings in another county on the same date, as such a firm should be prepared for hearings in multiple counties on the same date by having multiple agents available for taxpayer representation, as they hold themselves out for multiple - county representation. That would not apply in this instance. In this instance, had the petitioner contact information been updated, all of petitioner's hearings would have been scheduled on the same date: 12/4/20. VAB Counsel checked with VAB Administration and the 12/4/20 hearing agenda can accommodate the addition of this hearing and the presiding special magistrate on 12/4/20 is competent to hear the instant matter. Rescheduling this hearing to 12/4/20, to consolidate petitioner's matters, will not be prejudicial to the VAB's performance of its function in the taxing process, and would actually lend to efficiency of operations. As such, this request may be granted, and this hearing may be rescheduled to 12/4/20. 2020-00558 Page 2 of 2 From: Martha 5 Vergars on betWf of value adjustment board Sent: Friday, November 13, 2020 8-17 AM To, 'Jo Ann Hann' Cc: Bacilia Borfero' Subject- RE: Collier VAB 202,0 Ageni Appt-Transfer pdf Y+`r'3 we received the agent authorization/transfer letter. Unfortunately, there is nothing else attached, The FViDF'NU FXCHANGF is with the Property Appraiser's Office. Their e-mail address is yabObpropertyapprais l'.cam Ede sure to send them your evidence. Thanks, VAR Clerks From: Jn Ann Haan <JHann@proptaxadvis,or.com> Sent: Thursday, October 1, 202011,04 AM To: value adjustment board <VABCLERK@colliertlerk.com> Cc. Diane OeFronip -:admirt@taxftarrda.com> Subled' Collier VAS 2020 Agent Appt-Trar►sfer.pdf Please see attached appointment of agent for our 2020 appeals 2020-00561 2020-04555 2020-00558 2020-00560 Please let me know if any further information is needed. Regards, Jo Ann Jo Arun Hann Pa Box 320099 A.lexandrka, VA 22320 hl_ an ro tdxadYisor.c4m Phone- 703 518 4429 Fax: 703 683 1227 Martha S. Vergara From: Martha S. Vergara on behalf of value adjustment board Scn4 Friday, November 13. 2020 1aOl AM To: ')o Ann Hann' Subject: RE: Coll*r VAB 2020 Agent Appt , Trar*sfer.pdf Ye-q, our office did receive all of a -mails sent avid spoke to Diane DeFro nzo about thein yesterday. If you check Axia they are attached under letter of authorization for each petition mentioned, Thanks, VAB Clerks From: Jo Ann Hann <JHann@proptaxadYisor.com> Sent: Friday, November 13, 2020 9:" AM To: value adjustment board <VABCIERK@0collierclerk.com> Q,-'Bac lia Borrero' <bborrero@taxflorIds com>;'vab@propertyappraiser.com' <Yab@propertyappraiser com>; Michael Donohue <radonotiue@proptaxadvisor.cam> Subject; RE: Collier VAB 2020 Agent Appt-Transfer.pdf Extermal Message: Please use caution when opening attachments, clicking links, or repMng to this mess e. The second page has the list of appeals we have assigned to Property Tax Alllance Croup, I.I.C. but to repeat: they afe: 2020-00661 2020-00555 2020.00558 2020-GOS60 All notices should be going through their office a DMIN@TAXFkK' a_com 10 Aran ftprty Til.a[ Advixar"s JD Aran Haney PO Box 120099 Alexandria, VA 22520 Phone: 703 518 "29 Fax: 703 693 1227 From. Martha S. Vergara-cMiirthe.Verear t*(ollierrtprk.c4rri-, On Behalf Of value adjustment board Sent: Friday, November 13, 2020 8,17 AM try: so Ann Hann <JHann90orotstaxadyiso(.com> Cc.,'Bac:ilia Sorrero' <hbQrrerodbtastfla)rida-com> Subject: RE: Collier VAS 2020 Agent A,ppt-Tr7nsfer.pcif ion Yes we received the agent authorization/transfer letter. Unfortunately, there is nothing else attached, The EVIDENCE EXCHANGE is with the Property Appraiser's Office, Their e-mail address is vab(ftro He sure to Fetid them your evidence. Thanks, VAR Clerks From: Jo Ann Harin Mat1nkDvrovtaxadvisor.p3rn:i- Sent., Thursday, October 1, 2020 11:04 AM To: value adjustment board <VAKLLRK9col1ier(.lerk_rqm> Cc, Diane De fro nzo -cad min Ptaxflorl4a &g > Subject.- (olilet VAB 2020 Agent Appt-Transfer pdf Please see attached appointment of agent for our 2020 appeafs: 20204)DS61 20204)DS5S 2020-00558 2020-0(KW Please let me know if any further information is needed. Regards, )a Ann Jo, Ann Hann PO Box 320099 Alexandria, VA 22320 1hannerKoptaxadvisor.ccim Phone: 703 518 4429 Fax: 703 683 1227 Pkkiw vM us on the vmb at q1viLAaWkAW1 this electronic coomunic~ is corhoeritial and may contain p"willieged Worrn~ wftToftd solc4y For the ckldrr4set(N) It inity, ritA be used or disckaed eiccept for the purpose for wii<h it has been sent It you am not the witencied wpient, you mirA ruA copy, ilturibiAe cir take arty action WAiced try or in reliance an kkernauon conuried to this message Unim expres* staved, opmnkx* in this message are those of the wKirMuol sander and not of the Ofte (s ft Oft* of the Circuit Court or Cobw Courity. If you have rmewd this c4rivrimim6on M error, pleaw navy the CknA's Office by emm&V quotIng U* sender and delete the message amd any altacltt+d WCUMM, The Colirer County Derk's Ofte accepts no Ilabrmy oa responsabiltty for any coward UNIS tt hmn or use of emaks and aittathrwts having left the CollierClerkc m dorttain. t.l+nder Florida taw, a -Mall &dd(eSW- are pubbc retards It you do rat want your e-mil bddre% re%ased in resmme to a public recofds reyueta, do " v+ rid e*ct+Yrnk rtod to t#ft errt*y Tmtebd, mrUd thrs o fim try tekoxm or in writmg. Martha S, Vemara From-, Martha S_ Vergars on behall of value adjustment board sent: Wednesday. December 2, 2020 10,26 Am To-, Bacilia Bkorrero' Cc-, I vab@collierappratser.conn' subirct: FW: Our Evwd-PTA-SS 4010 19060120005, 2020-00561 Attachmerft Our Evid-PTA-SS 4010 l9Wl200G5,2020-00561;>df.RE: O-jrEvid-PTA-,SS401(t 1906020005; 202-0-00561 Morning Ms. Borrero, The evidence exchange is with the property Appraiser's Office. For future reference their e-mail Is vab0collit-ralpl2raiser,com . have included them in this e-mail. Thanks, VAR Clerks From: Basilia Borreto <bborrero@taxf1orid&,com> Sent: Wednesday, December 2, 2020 10:12 AM To: CoIlle(cleirk eCollierclertLOcolliercle(k-com> Cc: value adjustment board <VABCLERK@collierclerk.com> Subject., FW: Out Evid-PTA,SS 4010 190601200OS-1 2020-ODS61 External Mmage: Please use caution when opening attachments, sticking links, or replying to this message. Good day, We are requestirip the efggerty Appraiser eyidt_rt;,tjor u29minx hearings; additionally, we never received the tf ansaction or ID numbers for these petitions These petitions were transferred by agent for our 2020 appeals- 2020-00561 2020-005S5 2020-005SB 2020-OOW Please advise. From: Basilia Borrera Sent. Thursday, November 12, 2020 4:47 PM To! CodierClerk CPrallierclerk.com CC.' v t�: I r,!rk@c(t%tgILrk GLUM ;Subject: Our Ev'id PTA 55 401019060120005, 2020-M61 Please confirm receipt our attached evidence has been received for the captioned petitions, Additionally, Diane DeFronzn, from our office, submitted an Agent Appt- transfer via ernall on 11106120 We would like this petition added to our ArtiA atcount, if possible. Please advise, TMAmm n% Berxu 6c) RFR* PKwfltTV TA7I A► ANcE Gkou►, LLC. P*CWE*VV TAX t*Wts Of FLoftak LLC. MJ 5 rpw &ASWIArtS, P,A.. Fair 1LAtrwq kt.FL 33A11 0 t4541 2G296% wt►o-TAON011110A! Martha S Ver(, ara From: Martha S. Vergara on behalf of value adjustment board Sent Wednesday, December 2, 2020 10:27 AM To: 'vab*colfrerappraiser.com'; 'Baczlia Borrero Subject: FW: Our Evid-PIA-CS 6366 70971360DO3; 2020-40S58 Attachments: Chor Evld-PTA-CS 6366 ID971360003: 2020-OGS58.pdf: Reach RE: Our Evid-PTA-CS 6366 70971360003, 2020-00558 Morning iris, Borrero, The evidence exchange is with the properly Appraiser's Office. For future reference their email is vab@cQJJlglraVXaiser_.com . i have included the1T1 in this e-mail. Thanks, VAR Clerk From: Basiiia Borrero <bborrero@taxfiorida_com> Sent. Wednesday, [December 2, 2020 10,12 AM To: Collie rclerk <Collierclerk@colliercierk.com> Cc: value adjustment board <VABCiERK@coilierdetk corns Subject: FW: Our Evid•PTA•CS 5366 70971360003; 2020-00558 External Message- Please use caution when opening attachrnents, clicking link , or replying, to this message Good day, We are requesting the Property ADDrai&er evidence for heatings dated 12/4120; additlDnaiiv, We fleve-, rk2c.L';'v d rh_r transaction of ID numbers for these petitbns These petitions were transferred by agent for our 2020 appeals: 2020-00561 Please advise. Frorn: Basilia Borrero Sent: Thursday, November 12, 2020 4:30 PM To:ltii�',s���iisii�si4xssr Gt., u#'�GS?slxSli<iCs2J'fl Subject: Cltur Evid,PTA�CS 6366 70971360003; 2020.OD558 P learn confirm receipt our attathed evidence teas been received for the captioned petitions. Additionaliy, Diane DeFronzo, from bur office, submitted an Agent Appt- transfer via email an 11/06/20. We would like this petition added to our Axia account, if possible. Please advcse Ttaara rapt, EmIL" 9¢aMPID PRopm rr TAE A tLjA#gX Gttctur, LM PROPERTY Tact SEPO Yli OF FLORICA, LLC. OU Sto"t & Amsacwn% VA 1640'W OA. tANP PAR% aGiO, Sit, 402 Fow LAuC 4 FL 13311 o: 19$4) 204%% 99agamoOTAKPu wAaw.. Martha S, Veroara Frain Ntartha 5 Vergara on behalf of value adjustment board Sant; Wednesday, December 2: ZZ020 10:27 AM To- 'grab@coliierapprg#$er eoM% 'Bacllia Borrero' Subject_ FW: Our Evad-PTA-1p 8816 34595002440, 2020.00555 Attachments: Our Evid-PTA-1D 8816 34595002440; 2020-00555 pdit Re&J RE, Clot EVK:1-PTA-JD BV6 34595002440; 2020-00555 Morning lbs. Borrero, The evidence exchange is with the property Appraiser's Office, For fia -ure reference their e-mail isyabPc o l li!r,ron] . l have included them its this e-mail. Th-o n ks, VAR Clerks From. Basilia 13orrero {bborrer4@1axflorida,tom> Sent: Wednesday, December 2, 202010:13 AM To: Cailikerclerk<Coii+erclerk@colloerclerk.com> Cc: valve adivstment board <VABCLERK@collierclerk.com> Subject: FW tiur Evrd-PTA-JO 8816 34595002440, 2020-00555 Extemarl Memge: Neale use caution when opening attachments, clicking links, or repfying to this message, Good slay, We are requesting, the Prop&Ely &ctra`Isl•r. eyodgnce for hearings dated 12/4/20, additionally, we newer received the transaction or 117 numbers for these petitions, These petiticinS were transferred by agent for our 2020 appeals: 2020 L-OS61. Please advise, From: Basilia Sorrero Sent: Thursday, November 12, 2020 4:44 PM To: ck;�rti� Cc: Subject: Our Evid-PTA,JD 8816 34S9SM2440; 2020-00555 Good day, Please confirm receipt our attached evidence has been received for the captioned petitions, Additionally, Diane 4eFrcnzo, from our office, submitted an Agent Appt- transfer via email on 11/06120 We would like this petltton added to out Axia account, if possible Please advise, RAMUA 60* tRo Pwca 01I r TAX AuvAS! Co► OUr, UJC. PROPWRTY TAx U;ivKn # FAontm, LLC. MI StrONe & ASsowwk PA. 16*1 W Q%%x:ArusPAACik%t', S^r_402 FORT tAuDiRD&F FL 53311 0- j95dj 202.96% Martha S. Vernara from:. Martha S Vergare on behalf of value adjustment board Sent: Wednesday, December 2, 2020 10:28 AM To: ' Bacilna Borrero'; 'vab4@koliterappraiser.com' Subject: FW: Our Evid-PTA-CS 5d06 79271800141; 2020.00560 Atta hments: Our Evid-PTA-CS 5406 792718+00141; 2020-00560.pdf. Read RE: Out E'vwd-PTA-GCS 5406 79271800141: 2020.00560 Morning Ms, Horrero, The evidence exchange is with the property Appraiser's Office. For future reference their e-mail is vabOccolli!r-com l have included them in this e-mail. Thanks, VAB Clerks From: Basilia Borreroo {bborrero@taxflvritia_com> Sent: Wednesday, December 2, 2020 10 13 AM To: Collierclerk <Cviliercierk@collierciert<.com> Cc; vakte adjustrr7ent board <VABCLERK@colljercierk_com? Subject. FW: Our Evid PTA -CS 5406 79271800141, 2020-00560 External Message- Please use caution when opening attachments, tilcklng links, or replying to this message: Good day, We are requesting the U291'rty AD -Praiser evidence for hearings dated 12/4120, additionally, we never received the transaction of ID numbers for these petitions These petitions were transferred by agent for out 2020 appeals 2020-00561 Please advise. From: Basilia Borrero Sent: Thursday, November 12, 2020 4-29 PM To: CollWrClerkCWcnllrerclerk.com Cc: vabcberkprcollrerclerk.com Subject: Our Evid-PTA-CS 5406 792718t?0141; 2020-OOW Ciond day, Please confirm receipt our attached evidence has been received for the captioned petitions- Additionally, Diane DeFronzo, from our office, submitted an Agent Appt- transfer via ,email on 11j06/20. We would like this petition added to our Aida account, if possible Please advise. Twom vw, bAsruA 111ORR a /RO"ir" TAX AU100 EGROUk UC PNQnNTV TAX SsNvl[tl OF hCMID A, LEC. PU MIN A AIF O MTM PA. 1640 W. (30XLANO PAU &VO. STE: 402 Foyer t"#mmu, R 11311 Ci ;55di 2{t�.9fs4+6 L�BO�T�t www,xw�t goo PTA)6) CT h Pv ortlm S. Vergara F it) m; jenny Slaje <jblapeVcollierappraiser.corr, r :swat: Wednesday, December 2, 2020 2,35 PM To: value adjustment board CC 'vab': 'jack E Redding', 'Elizabeth A Molina subject. PETiMN5 555,558,561,561 lEK ernal Message: Please use caution when opening ott+achments, flicking links, or replying to this message, Our office was notified today (Wednesday) that Tim Hart's office was requesting the PA's evidence in exchange for the above mentioned petitions. We were unaware that they had submitted any evidence at all for these until this morning. They emailed their evidence to vabcWrkPcoilierclerk.com., and call ierclerkPcotliercierk.com+fin Novem -r 12'. but never uploaded It to Axia, or participated in the evidence exchange with the PA by emailing it directly to us, The clerk's office never notified us that any evidence was sent to them Mr. Hatt had 23 other petitions with us that have already been heard this year INov 5"', and 17'" hearing dates.) In all of these other petitions the evidence was either uploaded to Axia or submitted directly to the PA as per statutory requirements. Additionally, for each one of the 4 petition hearing notices in question, the notice advises the petitioner to Participate in the evidence exchange directly with the PA, not the clerk's office. lenity Blaje. CH Drf•r(V of Tor R0i7 Cc+aWwnne1Unro l rp»agertwnr improyp rr*ntt 04!parlMent tallier cnunty Propew Awasof Repmesentmg ►Ave $kwnur, CYA No 3950 Udio Road Nsok , Florida 34104 021" MAIM j�{,ilr�co�airlr� aQraisar.com Martha S. Xl eMaira won From.- Diane DeFrenzo {admin@+taxflorida.com> Sent: Wednesday, December 2. 2020 5-06 Plat To: value adjustment board Subject: Collier Good Cause Reschedule Request Pet #2,020-00560, 005b1, 00S55, 00558 Multiple Parcels Attachments: Collier PACE Letter pdf Litt rnal Mre14414. Please use caution when opening attar iments, tlick14links, or replying to this message, Attn VAB Attorney, We attempted to submit our evidence to AXtA acGarding to the Property Apprarsers evldenc,c! e-mchange instruction on the attached letter, ARIA would not allow us to upload the evidence so we emailed it to the VAB tat 11112/20 and requested they add the evidence to AKIA for us To date we have not received the Property Appraisers evidence and respectfully request a reschedule of these hearings. Please note, these petitions were transferred to our firm We have requested all correspondence from the VAB be seat to our attention and the VAR has been unable to honor this request. This has created further canfusian to the situation. Please confirm receipt of this email and that our request will be considered IIIIINE MAW DE'Ffteauzo P*O t.Mrr IAX A►LIAWS Guwr, LLC Pftanxn Tux SillMn cw Kaniok ttC NJ STOW & ASsMUTES. P A t� t95�liC4i' 4E 164bYti PnPIL81 '1, yet 4Ul F, a± LAOCEPPALE FL 1531 Wives TAOtommx(w COLLIER COUNT"''' PROPERTY APPRAISER ABE SKINNER, CFA TIM HART 00 I"fi(` PI"It TY TAX A 1 I_IANCE GROUP 1640 W. OAKLAND PARK 81 VD_, STE A2 FT 1A1,11' FItf)AM ft. MI 1 Poition Nip"1110! 202OM201 Folio Numbr- 6626190#22 1)0*t ptlilunwr, You have filed # petkien with the Cvlliar County Vaduse Adjustment Btwd (V Ala) 11W VAB Cleft's offer will r► AA you as W the date, tiifne and place for dw hewing on yattr petition If dw heal Property parcel you are petitioning has a property record card, the pn3perty details are: avvibbic to you ortlitRc rsit s�srr warhsitr a.t �► w r� �„1lrrrttp�►ratser.cvrn. If you dan't have socem t►i thr itawneL pslaare call aaa oll kc at (23p) 252-91 d 1, referrrsce %t u r petition number and ask to have your property record card mailed to you `C'he propwq &Izil relxort iw attached rysll i angible POsoru! Propcty petitions You can participate in an exchange of evidence with our office pryer to yaw haaainglis). If yew choose to participate, you must provide a list of your evklcnce, a copY of all documentation you i fWW to proem and a xwn mwy of the tes imony of Your A itness(es) to our office OR upload to the V AR C'lort*s AMA pmgrom (prefcrrcd) at httrs:ifw%�w.colliercicrk.c►vWaxia%cb2O2G, The deadline for submission is f foam days before the schicauied door, of your heating. If you so rexluewt in writing the Propany Apprrism's evkknwe and a axamary of cw xlence to be pffm trted by witnesses will he pn►w ided to you no Iatesr tha„ mow,` dasy% helots: y*w hearing. If you dii swrt I m ids your evidence fif can days prior to the hewing, we will eswme duo NO F. DENC E will he wlbvnin,cd on your Behalf". Section 194.034 Florida Suitute pnav ides that no petitioner nruy present tearimony or other evidKntiary aerials to the Value AdJustmant Board. that were requa d in writing by the F"r<+perty Appraiser, of which the petitioner had kcsrrwlcidge and which wows deeded to the Prespttty Appmiw nnS LFTI M IS THE REQUEST IrOR THAT EWDENCE. If ys+u we>uld life the Special Magistrate to oonsskkr only the evidence irt,clttdad'AiM YM tlkd your p,at:itian, and ric iog addiijowal will be submitted prior to your hearing date, ptmsc sign and murn thin letter to the Collia County Praap,'rty Ap i wr's n#f ac 11 yIau have not all,slrdY duos soy, we encounlir you to come m to The Propetry Apptaiaer's teicae to di acvu%-snxscant with aw member of ow AWT Sincerely your, Alba Skinner, CFA C,41. = CaarrtY Property Appraise: of pefitiarltX PI 111tad Norma CWM Soho Paft Rae • lMa bs. Fb*k 3W104,'lM • G2"1292-Stilt • Fa« t?39► 25Z2071 www aMNWVPPMWW.0W" � 'a FLORIDA VALUE ADJUSTMENT BOARD CLERK'S NOTICE Collier County DR-485WCN R. 01/17 Rule 12D-16.002 F.A.C. Effective 01/17 To PSI ATLANTIC NAPLES FL LLC From Crystal K. Kinzel, Clerk 530 OAK COURT DR # 185 Clerk, Value Adjustment Board ALEXANDRIA VIRGINIA 22320 � Address 3299TValue miamierailE,Board 3299 Tamiami Trail E, Ste.401 Naples, FL 34112 Petition # 2020-00558 Phone 239-252-8399 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.C.) ❑ 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 12D-9.029, F.A.C.) ❑ The board found good cause to reschedule your hearing. Your new hearing date will be sent to you. OThe 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 ❑ petitioner requested on the petitioner's form on: ■❑ other ❑ A copy was provided to the property appraiser. Crystal K. Kinzel, Clerk Signature, deputy clerk 12/03/2020 Date 2020-00558 Page 1 of 2 Collier County VAB — Reschedule/Good Cause Review — 2020 Petition Number 20-00558 Review Date 11/6/20 Grant/Deny Grant Explanation This hearing is scheduled for 12/2/20 at 3:00pm, and notice for this hearing was forwarded on 11/3/20. Petitioner indicated that they provided a change in representation authorization for this petition on 10/1/20, but the hearing notice was not provided to the correct party. Petitioner is correct. The 10/1/20 authorization was uploaded into the Axia system on 10/l/20, but the petitioner contact information was not updated for purposes of sending notices of hearing to the appropriate petitioner. Petitioner has requested to reschedule this hearing for 12/4/20, which is on a date that petitioner has other hearings scheduled in Collier County [20-560 and 20-561]. Ordinarily, a large petitioner representative firm would not be eligible for rescheduled hearings simply because said firm has VAB hearings in another county on the same date, as such a firm should be prepared for hearings in multiple counties on the same date by having multiple agents available for taxpayer representation, as they hold themselves out for multiple - county representation. That would not apply in this instance. In this instance, had the petitioner contact information been updated, all of petitioner's hearings would have been scheduled on the same date: 12/4/20. VAB Counsel checked with VAB Administration and the 12/4/20 hearing agenda can accommodate the addition of this hearing and the presiding special magistrate on 12/4/20 is competent to hear the instant matter. Rescheduling this hearing to 12/4/20, to consolidate petitioner's matters, will not be prejudicial to the VAB's performance of its function in the taxing process, and would actually lend to efficiency of operations. As such, this request may be granted, and this hearing may be rescheduled to 12/4/20. Additional This hearing has already been rescheduled for this petitioner, which Reschedule Request constituted petitioner's one-time right to reschedule. In review of the on 12/3/20 instant request, petitioner is attempting to request an additional rescheduled hearing due to petitioner's failure to receive PAO evidence. DENIED In review of this matter and other matters filed by petitioner, petitioner is well aware of the evidence exchange process, and knows or should know that if an attempt to upload evidence into the Axia system cannot be accomplished, that petitioner must provide petitioner's evidence to the property appraiser's office directly, and not the VAB. As such, this hearing may NOT be rescheduled again, and the hearing scheduled on 12/4/20 at 3:00pm must continue as scheduled. Martha S. Vergara From: Diane DeFronzo <admin@taxflorida.com> Sent: Friday, December 11, 2020 5:26 PM To: value adjustment board Cc: Jeff Nelson; Tim Hart; Patrick J. Risch Subject: Reconsideration Req. Collier Pet. #2020-0555,0558,0560,0561 Attachments: Reconsideration Req. Collier Pet. #2020-0555,0558,0560,0561.pdf; Reconsideration Req. Supporting Documentation Collier Pet. #2020-0555,0558,0560,0561.pdf External Message: Please use caution when opening attachments, clicking links, or replying to this message. Good evening, Please see attached reconsideration request for the captioned petitions. Regards, �r,r;�,� At)IXANE 1EFRONzo PROPERTY TAX ALLIANCE GROUP, LLC. PROPERTY TAX SERVICES OF FLORIDA, LLC. MJ STONE & ASSOCIATES, P.A. O: (954) 202-9696 1640 W. OAKLAND PARK BLVD. STE: 402 FORT LAUDERDALE, FL 33311 www.TAxFLORIDA.COM oils PT.� PROPERTY TAX SOLUTIONS December 11, 2020 Collier County Attn: Collier County Value Adjustment Board 3299 Tamiami Trail East Naples, FL 34112 RE: Petitions 2020-0555, 0558, 0560, and 0561 Dear Clerk of the Court: I am writing this complaint to address the communication issues with the VAB, our evidence exchange, and the hearings for petition #'s 2020-0555, 0558, 0560, and 0561. Communication Issues with the VAB These petitions were originally filed by Property Tax Advisors Inc. and then later transferred to our company Property Tax Alliance Group. Within the transfer multiple documented requests were sent to the VAB asking that communication regarding the hearings be sent to our office as we would be handling the process. This request was not honored by the VAB and hearing notices were sent to Property Tax Advisors who had to forward the notices to our office. Additionally, after the transfer of the petitions we were unable to upload evidence into AXIA using our credentials. Evidence Submission Issues Our evidence was emailed to the Value Adjustment Board on 11/12/2020 (7 days prior to the 11/19/20 deadline) with a request that the VAB Clerk upload the evidence to ARIA. We work with the various County VAB's throughout the state and this is a very common- and widely accepted request in instances where the parties involved in evidence exchange are having difficulties with the AXIA technology. VAB Clerks in other counties regularly assist and upload evidence into the system when the Petitioner or Property Appraiser request the Clerks assistance. Regardless of our attempt to timely submit evidence, the PAO and VAB Counsel denied our request to reschedule the hearing. We attended the hearing on 12/4/20 to plead our case with the Special Magistrate under the assumption that our evidence was admissible due to our good faith efforts to substantially comply with the rules of evidence exchange. Chapter 12D-9.020 6, FAC - states Neither the board nor the special magistrate shall take any general action regarding compliance with this section, but any action on each petition shall be considered on a case by case basis. Any action shall be based on a consideration of whether there has been a "substantial noncompliance" with this section, and shall be taken at a scheduled hearing and based on evidence presented at such hearing. "General action" means a prearranged course of conduct not based on evidence received in a specific case at a scheduled hearing on a petition. gold PT.1.� PROPERTY TAX SOLUTIONS Inaccuracies within the Special Magistrates Findings of Fact In reading the Recommended Decision of the Special Magistrate, there appears to be some inaccuracies, (or at minimum a need for greater context), in her Findings of Fact. These inaccuracies are as follows: Inaccurate Special Magistrate Comment - PET did not submit evidence in a timely manner to the. VAB and PET did not exchange with PAO, when requested. The Petitioner's evidence was emailed to the VAB on 11/12/2020 at 4:44 PM, of which it was acknowledged received and read receipt received on 11/13/2020 at 8:54 AM (see attached read receipts). With each Petitioner's evidence submission email, there was a request asking the VAB to upload the evidence into AXIA as Property Tax Alliance Group was unable to upload the evidence into the AXIA system. The deadline for evidence submission for the respective petitions was 11/19/2020 which was 7 days after the evidence was submitted. This gave the VAB more than enough time to assist with our request to upload evidence into the AXIA System. • The Property Appraisers Letter regarding hearing procedures and evidence exchange directs the petitioner to submit evidence via the Clerk's VAB AXIA System. https://www.collierclerk.com/axiaweb202O/ • The Value Adjustment Board Notice of Hearing (section regarding evidence exchange) dated 11 /04/2020, did not provide a specific physical address, email address, fax line, or internet link to either the PAO office or the Clerk of the Court (VAB). Accordingly, the evidence was remitted to vabclerk a.+collierclerk.com and CollierClerk(a,,collierclerk.com, the official correspondence e-mail address which is referenced in the VAB Notice of Hearing (see attached). • Chapter 12D-9.007 12, FAC - states that the board clerk is the official record keeper for the board and shall maintain a record of the proceedings which shall consist of (a) All filed documents - Our evidence submitted on 11/12/2020 was not retained or made available at the 12/4/2020 hearing. Inaccurate Special Magistrate Comment - PET requested the evidence packet be returned, since the evidence would not be admitted for consideration. No evidence was admitted into record for consideration. • The Petitioner did not seek the return of the hard copy evidence which was brought to the hearing on 12/4/2020. The evidence was returned to the petitioner after the Special Magistrate made the determination to not review the evidence upon the PAO's office objecting to the acceptance of petitioner evidence. will P'T.A ►RO►ERTY TAX SOLUTIONS Inaccurate Special Magistrate Comment - The Petitioner was present at the hearing, but the Petitioner had not previously submitted evidence. • The Petitioner's evidence was emailed to VAB on 11 /12/2020 at 4:44 PM, of which it was acknowledged received and read on 11/13/2020 at 8:54 AM (see attached read receipts). We respectfully request the VAB Clerk submit this response along with the supporting documents to the Special Magistrate for reconsideration. Our effort is to assure that the taxpayer be treated fairly and granted their right to statutory due process. Kindest Re}gards,+ Tim Hart Cc: Patrick Risch Hill Ward Henderson Basilia Borrero From: Sent: To: Cc: Subject: Attachments: Tracking: Good day, Basilia Borrero Thursday, November 12, 2020 4:29 PM CollierClerk@collierclerk.com vabclerk@collierclerk.com Our Evid-PTA-CS 5406 79271800141; 2020-00560 Our Evid-PTA-CS 5406 79271800141; 2020-00560.pdf Redpient ColIierClerk@collierclerk.com vabclerk@collierclerk.com Diane DeFronzo Read Read: 11/16/2020 6:22 PM Please confirm receipt our attached evidence has been received for the captioned petitions. Additionally, Diane DeFronzo, from our office, submitted an Agent Appt- transfer via email on 11/06/20. We would like this petition added to our Axia account, if possible. Please advise. THANK YOU, BASILIA BORRER4 PROPERTY TAX ALLIANCE GROUP, LLC. PROPERTY TAX SERVICES OF FLORIDA, LLC. M1 STONE & ASSOCIATES, P.A. 1640 W. OAKLANO PARK BLVD ST£: 402 FORT LAUDERDALE, FL 33311 O: (954) 202.9696 BBO RRERO C0TAX FLO RI DA.COM �r.T MFtpwoAo 4 a Basilia Borrero From: Microsoft Outlook To: CollierClerk@collierclerk.com; vabclerk@collierclerk.com Sent: Thursday, November 12, 2020 4:29 PM Subject: Relayed: Our Evid-PTA-CS 5406 79271800141; 2020-00560 Delivery to these recipients or groups is complete, but no delivery notification was sent by the destination server: Collier�lerk�cQ�i re{erk,com jCollig Jerk .ollierderk.com) vabclerkcollierclerk.cam �vatxlerk@eQlJierclerk.cn� Subject: Our Evid-PTA-CS 5406 79271800141; 2020-00560 Basilia Borrero From: Sent: To: Cc: Subject: Attachments: Tracking: Good day, Basilia Borrero Thursday, November 12, 2020 4:30 PM CollierClerk@collierclerk.com vabclerk@collierclerk.com Our Evid-PTA-CS 6366 70971360003; 2020-00558 Our Evid-PTA-CS 6366 70971360003; 2020-00558.pdf Recipient CollierClerk@collierclerk.com vabclerk@collierderk.com Diane DeFronzo Read Read: 11/1212020 4:39 PM Please confirm receipt our attached evidence has been received for the captioned petitions. Additionally, Diane DeFronzo, from our office, submitted an Agent Appt- transfer via email on 11/06/20, We would like this petition added to our Axia account, if possible. Please advise. THANK YOU, BASILIA BORRERO PROPERTY TAX ALLIANCE GROUP, I.I.C. PROPERTY TAX SERVICES OF FLORIDA, LLC. MJ STONE & ASSOCIATES, P.A. 1640 W. OAKLAND PARK BLVD $TE. 402 FORT LAUDERDALE, FL 33311 U (954) 202.9696 R $QRRFRQATAXFLO Ri DA,CQM YV W wxTAX FLO RIDA.f Qf4 1 Basilia Borrero From: Microsoft Outlook To: CollierClerk@coiliercierk.com; vabclerk@collierclerk.com Sent: Thursday, November 12, 2020 4:31 PM Subject: Relayed: Our Evid-PTA-CS 6366 70971360003; 2020-00558 Delivery to these recipients or groups is complete, but no delivery notification was sent by the destination server: CollierClerk@collierclerk.cam(CollierClerk@collierclerk�c_om� vabclerk�lercerk,cem vclerkhnli-Collierclerk.com) Subject: Our Evid-PTA-CS 6366 70971360003; 2020-00558 Basilia Borrero From: Basilia Borrero Sent: Thursday, November 12, 2020 4:44 PM To: CollierClerk@collierclerk.com Cc: vabclerk@collierclerk.com Subject: Our Evid-PTA-JD 8816 34595002440; 2020-00555 Attachments: Our Evid-PTA-JD 8816 34595002440; 2020-00555.pdf Please confirm receipt our attached evidence has been received for the captioned petitions. Additionally, Diane DeFron2o, from our office, submitted an Agent Appt- transfer via email on 11/06/20, We would like this petition added to our Axia account, if possible, Please advise. TNANK YOU, BASILIA BORRERO PROPERTY TAX ALLIANCE GROUP, LLC. PROPERTY TAX SERVICES OF FLORIDA. LLC. MJ STONE & AssoctATEs, P.A. 1640 W. OAKLAND PARK BLVD STE 402 FORT L uDERDALE, FL 33311 0: (954) 202.9696 6ERO TMFJQRP M W"JAXFL 8 MA40M Basilia Borrero From: Microsoft Outlook To: CollierClerk@collierclerk.com; vabclerk@collierclerk.com Sent: Thursday, November 12, 2020 4:44 PM Subject: Relayed: Our Evid-PTA-JD 8816 34595002440; 2020-00555 Delivery to these recipients or groups is complete, but no delivery notification was sent by the destination server: CollierClerk@colliercler-.com ((;oliwrcierk@collie rclerk.com} vabclerkCq)colliercleri<.com (vbgkrk@�collierclerk.com} Subject: Our Evid-PTA-JD 8816 34595002440; 2020-00555 Basilic Borrero From: Sent: To: Cc: Subject: Attachments: Tracking: See Agent Appt-Transfer attached From: Basilia Borrero Basilia Borrero Thursday, November 12, 2020 5:07 PM CollierClerk@collierclerk.com vabclerk@collierclerk.com RE: Our Evid-PTA-CS 5406 79271800141; 2020-00560 Collier VAB 2020 Agent Appt-Transfer.pdf Recipient CollierClerk@collierclerk.com vabclerk@collierclerk.com Diane DeFronzo Sent: Thursday, November 12, 2020 4:29 PM To: 'CollierClerk@collierclerk.com' <CollierClerk@collierclerk.com> Cc:'vabclerk@colliercierk.com' <vabclerk@collierclerk.com> Subject: Our Evid-PTA-CS 5406 79271800141; 2020-00560 Good day, Resd Read: 11/19/2020 9:45 AM Please confirm receipt our attached evidence has been received for the captioned petitions. Additionally, Diane DeFronzo, from our office, submitted an Agent Appt- transfer via email on 11/06/20. We would like this petition added to our Axia account, if possible. Please advise. T11ANK YOU, BASILIA BORRERO PROPERTY TAx ALLIANCE GROUP, LLC. PROPERTY TAx SERVICES OF FLORIOA, LLC. MI STONE & ASSOCIATES, P.A. 1640 W. OAKLAND PARK BLVD. S T E: 402 FORT LAUDERDALE, FL 33311 O: (954) 202.9696 B$QR@I 499.40" sA_*mR-;-P-ACO-m Basilia Borrero From: Basilia Borrero Sent: Thursday, November 12, 2020 5:08 PM To: CollierClerk@collierclerk.com Cc: vabclerk@collierclerk.com Subject: RE: Our Evid-PTA-JD 8816 34595002440; 2020-00555 Attachments: Collier VAB 2020 Agent Appt-Transfer.pdf See Agent Appt-Transfer attached From: Basilia Borrero Sent: Thursday, November 12, 2020 4:44 PM To: CollierClerk@collierclerk.com Cc: vabclerk@collierclerk.com Subject: Our Evid-PTA-JD 8816 34595002440; 2020-00555 Good day, Please confirm receipt our attached evidence has been received for the captioned petitions. Additionally, Diane DeFronzo, from our office, submitted an Agent Appt- transfer via email on 11/06/20, We would like this petition added to our Axia account, if possible. Please advise. THANK YOU, SASIL A SORRERO PROPERTY TAX ALLLANCE GROUP, LLC. PROPERTY TAX SERVICES of FLORIDA. LLC. MJ STONE & ASsoctATEs, P.A. 1640 W. OAKLAND PARK BLVD STE: 402 FORT LAUDERDALE, Ft. 33311 O: (954) 202.9696 BPQRRERft�40 RI�A,,�.�1M w_ww�TaxFt�Rrop.eoM PTA-+ Basilia Borrero From: Sent: To: Cc: Subject: Attachments: See Agent Appt-Transfer attached From: Basilia Borrero Basilia Borrero Thursday, November 12, 2020 5:08 PM Coll ierC Jerk@collierclerk.com vabclerk@collierclerk.com RE. Our Evid-PTA-CS 6366 70971360003; 2020-00558 Collier VAB 2020 Agent Appt-Transfer.pdf Sent: Thursday, November 12, 2020 4:30 PM To: 'Co llierClerk@collierclerk.com' <CollierClerk@collierclerk.com> Cc: 'vabclerk@collierclerk.com' <vabclerk@collierclerk.com> Subject: Our Evid-PTA-CS 6366 70971360003; 2020-00558 Good day, Please confirm receipt our attached evidence has been received for the captioned petitions. Additionally, Diane DeFronzo, from our office, submitted an Agent Appt- transfer via email on 11/06/20, We would like this petition added to our Axia account, if possible. Please advise. THANK YOU, BASILIA BORRERO PROPERTY TAx ALLIANCE GROUP, LLC. PROPERTY TAX SERVICES OF FLORIDA, LLC. MJ STONE & ASSOCIATES, P.A. 1640 W. OAKLAND PARK BLVD. STE 402 FOR LAuDERDALE, FL 33311 0: (954) 202.9696 BBQRRERO TAXFLOMkCQM 1ANlt ,,1 MIIQNPA.COM Basilia Borrero From: value adjustment board <VABCLERK@collierclerk.com> To: Basilia Borrero Sent: Friday, November 13, 2020 8:35 AM Sub,% -,- Read, RE: Our Evid-PTA-JD 8816 34595002440: 2020 00555 Your message To: value adjustment board Subject: RE: Our Evid-PT A -JD 8816 34595002440; 2020-00555 Sent: Thursday, November 12, 2020 5:07:59 PM (UTC-05:00) Eastern Time (US &amp; Canada) was read on Friday, November 13, 2020 8:35:23 AM (UTC-05:00) Fastern Time (US &amp; Canada) Please visit us on the web at www.coilierclerk,com Phis 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 Cvcut Court of Collier County, If you have received this communication in error, please notify the Clerk's Office by emailingpl4en;terk..SVrr, quoting the sender and delete the message aril any attached documents. The Collier County Clerk's office accepts no liability or responsibility for any onward transmission or use of ema,is and attachments having loft the ColherClerk.com domain. Under Florida Law, a mail addresses are public records If you do not want your a mail address released in response to a public records request, do not send electronic mail to this entity. ftntead, contact this office by teleDhone or in writing. Basilia Borrero From: value adjustment board <VABCLERK@collierclerk.com> To: Basilia Borrero Sent: Friday, November 13, 2020 8:35 AM Subject: Read: RE: Our Evid-PTA-CS 6366 70971360003; 2020-00558 Your message 'To: value adjustment board Subject: RE: Our Evid-PTA-CS 6366 70971360003; 2020-00558 Sent: Thursday, November 12, 2020 5:07:39 PM (UTC-05:00) Eastern Time (US &amp; Canada) was read on Friday, November 13, 2020 8:35:25 AM (UTC-05:00) Eastern Time (US &amp; Canada). Please visit us on the web at www.colliercierk.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 indroduai sender and not of the Office of the Clerk of the Circuit Court of Collier County. It you have received this communication in error, please notify the Clerk's Office by emaihng 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. Basiiia Borrero From: value adjustment board <VABCLERK@collierclerk.com> To; Basilia Borrero Sent: Friday, November 13, 2020 8:35 AM Subject: Read: Our Evid-PTA-CS 5406 79271800141; 2020-00560 Your message To: value adjustment board Subject: Our Evid-PTA-CS 5406 79271800141; 2020-00560 Sent: Thursday, November 12, 2020 4:28:35 PM (UTC-05:00) Eastern Time (US &amp; Canada) was read on Friday, November 13, 2020 8:34:47 AM (UTC-05:00) Eastern Time (US &amp; Canada). Please visit us on the web at www,colberclerk.com This electronic communication is confidential and may contain privileged Information intended so" 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 ttie individual sender and not of the off" 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 K,tlisl� ;p;;,"ci;d_�,Ls,?i 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 emaiis and attachments having left the CollierCierk.com domain Under Forda Law, e-mail addresses are public records If you do not want your (-mail address released in response to a public records request, do not send elertrunic mail to this entity. Instead, contact this office by telephone or in writing Basilia Borrero From: value adjustment board <VABCLERK@collierclerk.com> To: Basilia Borrero Sent: Friday, November 13, 2020 8:35 AM Subject: Read: RE: Our Evid-PTA-CS 5406 79271800141; 2020-00560 Your message To: value adjustment board Subject: RE: Our Evid-PTA-CS 5406 79271800141; 2020-00560 Sent: Thursday, November 12, 2020 5:06:58 PM (UTC-05:00) Eastern Time (US &amp; Canada) was read on Friday, November 13, 2020 8:35:26 AM (UTC-05:00) Eastern Time (US &amp; Canada). Please visit us on the web at www,colllercierk.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 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 emads 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. Martha S. Vergara From: holly@cosbylaw.com Sent: Tuesday, December 15, 2020 4:42 PM To: value adjustment board Subject: [WARNING: MESSAGE ENCRYPTED]RE: Reconsideration Req. Collier Pet. #2020-0555,0558,0560,0561 Attachments: Memo Re VAB right to accept recommendation - Collier - forwarded to petitioners.pdf Importance: High External Message: Please use caution when opening attachments, clicking links, or replying to this message. Good afternoon, have reviewed the petitioner's request for reconsideration. Please provide the petitioner with the attached memo and the following: Please see the attached memorandum, which was drafted in 2018 and which still stands today. As the petitioner is a professional taxpayer representative and knows or should know the laws and rules which govern Florida Value Adjustment Boards (VAB), the petitioner should know that uploading evidence into the Axia system DOES NOT commence the evidence exchange process unless such a local VAB policy is in place. Such a local policy is not in place in Collier County, nor will the current VAB Counsel ever advise that such a policy be put into place, as such a policy would limit and/or expand Florida Statute Sections 194.011(4,5) and Florida Administrative Code Section 12D-9.020. The VAB is not authorized to expand upon the laws and rules that govern Florida VABs. The Collier County Property Appraiser (PAO) also provides a letter to petitioners, providing options for petitioners for evidence production. If uploading into Axia cannot be accomplished, which is a concession offered by the PAO on a temporary basis, then providing evidence DIRECTLY to the PAO would be the acceptable alternative. Providing evidence directly to the Collier County VAB DOES NOT commence the evidence exchange process and DOES NOT replace the petitioner's responsibilities to exchange evidence with the PAO directly. The petitioner's request for reconsideration for the referenced petitions shall be hereby denied, pursuant to the laws and rules set forth and referenced in the attached memorandum and pursuant to the explanation hereinabove. Respectfully, Holly Cosby HOLLY E. COSBY LAW OFFICE OF HOLLY E. COSBY, P.A. 602 CENTER ROAD FORT MYERS, FLORIDA 33907 (239) 931-0006 (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(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: Martha S. Vergara <Martha.Vergara@collierclerk.com> On Behalf Of value adjustment board Sent: Monday, December 14, 2020 9:37 AM To:'holly@cosbylaw.com' <holly@cosbylaw.com> Subject: FW: Reconsideration Req. Collier Pet. #2020-0555,0558,0560,0561 Morning Holly, Attached and below are a request for reconsideration. The letter attached is for the VAB so I think this may be for Board day. I placed a copy of all in each petition dated today. Let me know if there's anything else I need to do. Thanks, Martha From: Diane DeFronzo <admin@taxflorida.com> Sent: Friday, December 11, 2020 5:26 PM To: value adjustment board <VABCLERK@collierclerk.com> Cc: Jeff Nelson <jnelson@taxflorida.com>; Tim Hart <thart@taxflorida.com>; Patrick J. Risch <Patrick.risch@hwhlaw.com> Subject: Reconsideration Req. Collier Pet. #2020-0555,0558,0560,0561 External Message: Please use caution when opening attachments, clicking links, or replying to this message. Good evening, Please see attached reconsideration request for the captioned petitions. Regards, son F At.) r DrANE VEFRONzo PROPERTY TAX ALLIANCE GROUP, LLC. PROPERTY TAX SERVICES OF FLORIDA, LLC. MJ STONE & ASSOCIATES, P.A. O: (954) 202-9696 1640 W. OAKLAND PARK BLVD. STE: 402 FORT LAUDERDALE, FL 33311 www.TAxFLORIDA.COM Please visit us on the web at www.colliercierk.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.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. MEMORANDUM FROM: HOLLY E. COSBY LAW OFFICE OF HOLLY E. COSBY, P.A. SUBJECT: VALUE ADJUSTMENT BOARD RIGHT TO ACCEPT SPECIAL MAGISTRATE RECOMMENDATIONS AS PRESENTED DATE: 12/3/2018 Below, please find a legal synopsis for all issues where a petitioner or the property appraiser's office ("PAO") contests the outcome of their hearing to any person or entity affiliated with the Collier County Value Adjustment Board ("VAB"). The Collier County Value Adjustment Board appoints Special Magistrates to hear petitions filed with the Value Adjustment Board. All Special Magistrates are subjected to an application process, to ensure that if appointed, they are competent to hear petitions and make recommendations to the Value Adjustment Board on the issues presented to them. The Value Adjustment Board may, pursuant to Florida Administrative Code 12D-9.031, rely on the recommendations provided by appointed Special Magistrates without any further hearing. Additionally, pursuant to Florida Administrative Code 12D-9.031, the attorney for the Collier County Value Adjustment Board reviews all recommendations and no recommendation is released as final unless and until the attorney for the Collier County Value Adjustment Board affirms that the same is compliant with the Florida Statutes and the Florida Administrative Code. Each finalized recommendation is presented to the Value Adjustment Board and the Value Adjustment Board asks their attorney, on the record, whether the recommendations submitted are in compliance with Florida Statutes and the Florida Administrative Code. Once the attorney for the Collier County Value Adjustment Board confirms that the recommendations are in compliance with Florida Statutes and the Florida Administrative Code, the Value Adjustment Board may accept said recommendations as final decisions without any further discussion or hearing. In Collier County, in order for a recommendation to be in compliance with Florida Statutes and the Florida Administrative Code, they must contain the following, at minimum: 1) Findings of fact 2) Conclusions of law 3) Description of evidence presented by the parties, if any 4) Application of the evidence tests of credibility, relevancy and sufficiency in overcoming the presumption of correctness (presumption of correctness only for value) 5) Proof that the presumption of correctness was either retained or lost by the property appraiser, and how (only for value) 6) Description of witnesses and testimony, if any 7) A recommendation of acceptance or denial of relief sought 8) Rule or Statute reference, if necessary 9) Basis for recommendation 10) Remand information, if a remand was recommended 11) Denial of relief in matters where a party fails to appear and fails to state good cause for absence 12) Any reference to legal advice from the attorney for the Value Adjustment Board, if advice was sought and/or rendered 13) Any other reference to information that was exchanged or passed from one party to another or to the Value Adjustment Board So long as a recommendation contains the above information, it shall be compliant with the Florida Statutes and Florida Administrative Code. Special Magistrates are relied upon for their knowledge and expertise in evaluating the value classification, exemption etc of real property. All Special Magistrates hired by the Collier County Value Adjustment Board meet the requirements of the Florida Statutes and Florida Administrative Codes which govern Value Adjustment Board operations. It is the responsibility of the parties to meet their burden of proof, in order to prevail If a party does not prevail, then it is because the Special Magistrate did not in their professional opinion feel that said party met their burden of proof, or it is because the o112osing party 12resented evidence that was more credible, more relevant and/or more sufficient to support their claim All Statutory and Code references utilized as the basis for this information may be found below. In the event that a party is not satisfied with the outcome of a Value Adjustment Board recommendation or final decision, said party may seek recourse in the Collier County Circuit Court, pursuant to the Florida Statutes and Florida Administrative Code sections cited hereinbelow. It is strongly suggested that in the event that a party wishes to pursue any action in Circuit Court, that any such party retain legal counsel. Florida Statute Section 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 2 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 provisions 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. Florida Statute Section 194.034 Hearings and Procedures; Rules (1)(f Nothing herein shall preclude an aggrieved taxpayer from contesting his 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. Florida Statute Section 194.171 Circuit court to have original jurisdiction in tax cases (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 receipt for the payment, and the receipt shall be filed with the complaint. 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). 3 Florida Statute Section 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. (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. Florida Administrative Code Section 12D-9.001(1) & (2)(p) - Taxpayer Rights in Value Adjustment Board Proceedings. (1) Taxpayers are granted specific rights by Florida law concerning value adjustment board procedures. (2) These rights include: (p) The right to bring an action in circuit court to appeal a value adjustment board valuation decision or decision to disapprove a classification, exemption, portability assessment difference transfer, or to deny a tax deferral or to impose a tax penalty. Florida Administrative Code Section 12D-9.015(14)(0 - Petition; Form and Filing Fee. A person who files a petition may timely file an action in circuit court to preserve the right to proceed in circuit court. 4 Florida Administrative Code Section 12D-9.019(7)(d) - Scheduling and Notice of a Hearing. A petitioner is not required to wait any length of time as a prerequisite to filing an action in circuit court. Florida Administrative Code Section 12D-9.031 Consideration and Adoption of Recommended Decisions of Special Magistrates by Value Adjustment Boards in Administrative Reviews (1) All recommended decisions shall comply with Sections 194.301, 194.034(2) and 194.035(1), F.S. A special magistrate shall not submit to the board, and the board shall not adopt, any recommended decision that is not in compliance with Sections 194.301, 194.034(2) and 194.035(1), F.S. (2) As provided in Sections 194.034(2) and 194.035(1), F.S., the board shall consider the recommended decisions of special magistrates and may act upon the recommended decisions without further hearing. If the board holds further hearing for such consideration, the board clerk shall send notice of the hearing to the parties. Any notice of hearing shall be in the same form as specified in subsection 12D-9.019(3), F.A.C., but need not include items specified in subparagraphs 6. through 9., of that subsection. The board shall consider whether the recommended decisions meet the requirements of subsection (1), and may rely on board legal counsel for such determination. Adoption of recommended decisions need not include a review of the underlying record. (3) If the board determines that a recommended decision meets the requirements of subsection (1) the board shall adopt the recommended decision. When a recommended decision is adopted and rendered by the board, it becomes final. (4) If the board determines that a recommended decision does not comply with the requirements of subsection (1), the board shall proceed as follows: (a) The board shall request the advice of board legal counsel to evaluate further action and shall take the steps necessary for producing a final decision in compliance with subsection (1). (b) The board may direct a special magistrate to produce a recommended decision that complies with subsection (1) based on, if necessary, a review of the entire record. (c) The board shall retain any recommended decisions and all other records of actions under this rule section. Florida Statute Section 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 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 judicial 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 appraiser 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 evidence that the classification or exempt status assigned to the property is incorrect. Florida Statute Section 194.034(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 in s. 194.037 in the manner and form requested. Florida Statute Section 194.035(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 6 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. Respectfully Submitted. 7 Martha S. Vergara From: Martha 5 Vergars on behaN of value adjustment board Sent: Friday, November 13, 2020 8:17 AM To: 'Jo Ann Hann' Cc: 'Bacitia Borrero' Subject: RE- Colfier VAS 204 Agent Appt-Transfer pdf Nis. BOrrere, Yes we received the agent authorization/transfer letter. Unfortunately, there is nothing else attaches The EVIDENCE EXCHANGE is with the Property Appraiser's Office. Their e-mail address is vabOlOpraperlyappil cnt� He sure to send them your evidence, Thanks, VAR Clerks From: Jo Ann Hann cJHann@proptaxadvisor.com> Sent Thursday, October 1, 202011:04 AM To, vatue adjustment board <VABCIERK@coIhercierk.com> Cc: Diane peFronza <admin@taxf6on`da,covn> Subjimt: Coliker VAB 2020 Agent Appt-Transfevpdf Please see attached appointment of agent for our 2020 appeals Please let me know if any further information is needed. Regards, Jo Ann fftpnty ?ax_�mt Ja Ann Hann PO Box 320099 Alexandria, VA 22320 'hann@proptaxadwisur.com Phone: 703 518 4429 Fax: 703 683 1227 Martha S. Vergara From: Martha S. Vergara on behalf of value adjustment board Sent Fnday. November 13. 2020 U 01 AM To: ')o Ann Hann' Subject; RE- Cone( VAB 2020 Agent Appt•Transfer.pdf Yes, our office slid receive all of e•mails sent and spoke to Diane DeFronzo about therm yesterday. If you check Axia they are attached under letter of authorization for each petition mentioned. Thanks, VAR Clerks From; Jo Ann Hann <JHann@proptaxadvisor.com> Sent: Friday, November 13, 2020 9:" AM To: valid adjustment board <VABCLERK@collierclerk com> Cc:'Bacilia Borrero' <bborrera@tsxflorlda cam>; "vablLDpropertyappraiser.com' <vab@propertyappsaiser.com>; Michael Donohue <mdonohue@proptaxadvrsor.com> Subject; RE: Collier VAB 2020 Agent Appt-Transfer.pdt Extereal fife : Please use caution when: opening attachments, clicking links, or replying to this mesuge, The second page has the list of appeals we have assigned to Property Tax ANIonce Group, LLC. but to (epeat, they are; 20204X)561 2020-00555 2020.00S58 2020-OOS60 All notices should be going, through their office hL1VILN rTA01or►da.com Jo Ann T Jo Ann Hann PO Box 320095 Alexandria, VA 22320 lt*�!°!L�4?p'L�xaclv�� rQ com Phone: 703 51P "29 Fax: 703 6831227 From.- Martha S. Vergara <Martha.VprQaratNwiliercierk.cn-,On Behalf Of value adjustment board Sent. Friday, November 13, 2020 8:17 AM To* la Ann Hann <JHann0Proptaxacfyisar.com> tc; 'Bach a 0 orrero' . bborrerodblaxflorida-com> Sublirct; RE: Collier VAS 2020 Agent Appt-Transfer pdf MUM=1 Yes we received the agent aUthorization/transfer. letter. Unfortunately, there is nothing else attached. The EVIDENCE EXCHANGE is with the Property Appraiser's Office. Their e-mail address is vab0propellyappraisgrcm Re sure to send thein your evidence. Thanks, VA13 Clerks From Jo Ann Kenn <t1so @9proytaxagMsor.cam> Sent; Thursday, October 1, 2020 11:04 AM To: value adjustment board <VAKL!RK@col1jercJerk-co > Cc: Diane De. Fro nza -cadmin Pta kflorlda m > Subject- Collier VAB 2020 Agent Appt-Transfer. pdf Please see attached appointment of agent for our 2020 appeals: 2020-OOS61 2020-OOSSS 2020-00558 2020-OGS611 Please let me know if any further information is needed. Regards, )o Ann ftTeny Tax-Adijism Jo, Ann Hann PO Box 320099 Alexandria, VA 22320 jtRqe- proptaxadvisor.com Pbone: 703 518 4429 Fax, 703 683 1227 Mase vM us an the vRb at Th6 electronic cowmvinicaton is corlidental and may contain pm*e9ed t4orrnaWn rntendled sakoy For the mined *ddrv,-%T(*J It may rKA be used (x discW,.ed e%cept for the purpose for wNch it has been gut It you we root the tritended recipient, ycu rntsst om rMy, rivet bute or take any action knckiced by or in reliance on Wftrivition conuiried in diiis nvzWe Unim expressly stftd, opiniom wi fts nw~ are thase of the wKWAlual sender and riot of the OffKe CO Ve � of the Otxuft Court or CoPier Cout". If you hnkv nx*ved this comma nicadon In err*r, 0"Se notify the Clews offic,5t by emmorig quoting tW 5errtler and delete the nxmar and any &tUdWd docurnerrts. The COW County C*A's Off" accepts no liabaty or responsibiNty for any onward transrntWon or use of errtaft and att>mtsrrients having kfi the Callierc- rk- m doftmin, Under Pkxtda Law, e-tma1 addre$M arC VUW je= If ypp dd Ot sank y*W e-ftWI addrM rCleastxl in response to a public records request, do mt vend e*dmnr malt to ttia attkI In%teW, crOrrtaRt this ttx try beiephorw or in writ". Martha S. Ver ara Fmm. lalanha S Vergars on behalf of value adjustment board 5e0t: 'Wednesday. Decembef 2, 202010 26 AM To; 'Bacilia Bofrero' Cc `vab@coliierappraiser.com' Subject FW: Our Ev►d-PTA-SS 4010 19060120005, 2020-00561 Attachrxt*nft Our Evrd-PTA-SS 4010 19060120005; 2020-00561.pdf, RE. Dior Evict-PTA-5S 401(1 19060120005;2020-00561 Morning Ms, Borrero, The evidence exchange is with the property Appraiser's Office. For future reference their e-mail is Yab0collierappraiser,com . 1 have included them in this e-mail. 'thanks, VAB Clerks Fmm: Basiliia Burrero {bborrero@taxffoNda,com> Sent: Wednesday, December 2, 2020 10; 12 AM To: Colilercle~rk <CollierclerkL&cxoiliercie(k_coma Cc: value ad}ustment board <VAeCLERKtBcotliercierk.com> 5ubjM: FW: Out Evid-PTA•SS 4010 19060120005; 202G4)OS61 External Mesr age: Please use caution when opening attachments, clicking links, or replying to this message. Good day, we are requesting the !iggerly Amarser twiifsr► t fQr upcgminR hearings; additionally, we never rec iv�iri Itle transact" or I0 numbers for these petitions These petitions were transferred by agent for our 2020 appeals: 2020-00561 2020-00555 20MOO558 2020-OtlW Please advise. From: Basilia Borrern Sent: Thursday, November 12, 2020 4.47 PM To: Coll erCk.rk(�ccilw.rcierk.cgm Cc., wla, Llgt,�@? , lk-tg k_._t 9.Di Subject. Out Evid•PTA-SS 4010190E0120005; 2020-00561 Please confirm receipt our attached evidence has been rcKeivedl for the capt+oned petitions. Additionally, Diane aeFronz+a, from our office, submitted an Agent Appt- transfer via email on 11/06/20 We would titre this p►etitlon added to our Axis account, if possible Please advise. T►wi You, aasw.ts BORRocv PwPumTAx Aw*mct Gttau►, LIM PAo+r *YV Taut StM VKIS or FLORMA, UC M1 S r*w M AMCtATM P.& 1640 W. OmimD PAatc lkvD STE 402 kAI I.a4LUACuut.FL 33311 1b"1'wV4TAlt ig Martha S. Vetaara From: Martha S Vergara on behalf of value adjustment board Sint- Wednesday, Oecember 2, 2020 10:27 AM To: 'vab*collierappfaiser.com'; 'Sacrlia Barrero Subject: FW- Cur Evid-PTA•CS 6366 70971360003; 2020-0055B Attachments; Ow Evid-PTA-CS 6366 70971360003: 2020.00S58.pdf: Read RE: Our Enid -PTA -CS 6366 7097 t 360003. 2020-00558 Morning Ms, Borrero, The evidence exchange is with the property Appraiser's Office. For future reference their e-mail is I have included the» in this e-mail. Thanks, VAR Clerks From. Baslha Borrero <bborrero@taxflorida-corny Sent: Wednesday, December 2, 202010.12 AM To: Colliercierk <CofilercBerk@coltie{cler*,com> Cc: value adjustment board <VABCLERK@coilierclerk com> Subj t. FW: Our Evid-PTA•c5 6366 70971360003; 2020-00558 External Mel - Please use caution when opentng attachments, clicking links, or replying to this mes Gaod day, We are requesting the Property 6122 ICE evidence for hearings dated 12/4120; additionally, we never received the transaction of ID numbers for these petitions These petitions were transferred by agent for our 2020 appeals: 2020-00561 Please advise. From-, Saxilia Ekprre€o Sent; Thursday, Noyembeer 12, 2020 4:30 PM To;ilrtsr�5�li,l"+Clk:ss�r. cc:+ II?t!r�Si?I1 Subject: Our Evid.lzTA-05 6366 70471360003; 2020-00558 Good day, Please confirm weipt our atWhed evidence has been received for the captioned petitions. Additionally, Diane DeFronzo, from our office, submitted an Agent Appt- transfer via email on 11/06/20. We would like this petition added to our Axia account, if p+ossibie. Please advise INANN YM, EiaSm" SOMNO PnoputTv ItA]t Aulmoa OROUP. UC. PROPERTY TAX SPI MCE3 OF RaNi k LLC. IW, W OMIAND PAAK SIVLI S11- 4O2 FORT 1A.ut3ERG*A FL 3 M II �wMEw�TAxFJ.SI�l�lit.+,.CAdi Martha S. 'Veraara From Martha 5 Vergara on behalf of value adjustment board somt. Wednesday, December 22020 10:27 AM Ta• 'vabi+coliie►apprarserclan'; Ucelia Bortero' Sub)ect-- FW: Our Evid-PTAAD 8816 34595002"0, 202D-00555 Attachments, Our Evid-PTA-JD 8816 3459SO02A40: 2020-00555 pcif React RF Our Evid-PTA.10 0816 34595002440; 2020-0e3555 Morning Ms. Borrero, The evidence exchange is with the property Appraiser's Office, For future reference their a -mail isyab0collierappraiser,com . 1 have included them in this e-mail- Thanks, VAR Clerks From. BasiKa Borrero {bborrera@taxf orida,com> Sent; Wednesday, December 2, 2020 10:13 AM To: Ccalliverclerk <Coll4ercletk@colloercWk.com.,;- Cc: value adjvs#ment board <VABCLERKLWcol ierclerk.com> Subject: FW • Clur Evod-PTA-10 8816 34595002440, 2020-0055S EwtemW Message: Please use caution when opening attachments, clicking links, or rep4ying to this message, We are requresting, the Pronertvpr[$tLgyWgnce for he&rir%s dated 1214/20; additionally, we never received the Iran action or Its numbers for these petitions, These petitions were transferred by agent for our 2020 appeals: Z020-00561 2020-00555 2020-00558 2020-00560 Please advise, From $awlxa Sorrefo Sent, Thuxsaday, November 12, 2020 4:44 PM To-,2i Ilrrricg(Crlti4rr► Cc: xr?► iwk@kQt*0t<.tk,ton� Sublecil:Our Evid•PTA•tb 8816 34S9SO02440; 2020-OOSSS Good day, Please confirm receipt our attached evadence has been received for the capts"ed petitions, Additionally, Diane UeFronzo, from our office, submitted art Agent Appt• transfer vta email on 11/o6/2G We would like this petitlon added to our AW account, if passible. Please advise. CwSILIA east wo Pnompr+r TAx AwAftcs Gojour, LLC- PNOWRTY i.x St wrs ci FtOMM. LLC. PU SToN! & Ai9mAytk P.A. tE+aft w. CSAKLAW-1. Pax! dttit. STT 402 FOr4T L.v,!@ RDJ? :- FL 11111 0:1954i 2019696 Martha S. Lew— rai $rcam; Martha 5 Vergan on behalf of value adjustment boatu Unt: Wednesday, December 2, 2020 10:28 AM To: BacilQ Borrero'; 'vab@collwerappraiser.com' Subject., FW- Our Evid-PTA-CS 5406 79271800141; 2020-00560 Attachments: Our Evid-PTA-CS 5406 792718M141; 2020.00560.pdf Read RE: Our Evid-PTA--CS 5406 n271800141; 2020.00560 Morning Pis. Rorrero, The evidence exchange is with the property Appraiser's Office, For future reference their e-mail isyabecoili!r,conl have included them in this e-mail. Thanks, VAR Clerks From; Basilia Borrero {aborrero@taxflorida,corrk> Sent: Wednesday, December 2, 2020 10 13 AM To: Col ierclerk<Colliercierk@colfie(ciert.coms Cc: value adjustment board <VABCLERK@colHerderk_com> Subject; FW: Out Evid PTA -CS 5406 79271800141, 2020-WS60 Extemal Merge. P*ase use caution when opening attachments, clicking links, or replying to this message, Gated day. We ,are requesting the huerty Appraiser evidence for hearings dated 12 j4120, additianally, we never received the tranwtion or 10 numbers fot these petitions These petitions were transferred by agent for out 2020 appeals 2020-00561 Please advise. From: Basilia Borrero Sent: Thursday, November 12, 2020 4:29 PM To: C€ 11wrCierk@collierclerk.com Cc: vabclerk@c.oliierclerk.com Subject: Our F.vid-PTA-CS $406 79271SM)41; 202a-00560 Ciond day, Please confirm receipt our attached evidence has been received for the captioned petitions. Additionally, Diane DeFronro, from our office, submitted an Agent Appt- transfer via email on 11106/20. We wauli like this petition added to our Axia account, if possible. Please advise, Tic ww, BA,SILIA SYR1 AO PAMATr TA.x UuAwc! GRair, LLG PKon rr Tax SinKei w ihtOR806k LLC. K) STOMA & Afi MATH PA. ISW W. OAK1Aw PAm Biva. 5rf: Q2 FURt t"tNPAL4, R $1111 U t 54) 202.%% Wwrr,Teaftc rA:,t" 1' 1 AG- 12 Martha & Vergara From; Jenny Slaje <jblajt0col1ierSpprai,ser.cow, - Sttnt: Wednesday, December 2, 2024 2:35 PM TO value adjustment board cc 'vab': 'lack E Redding', 'Bixabetlh A Moline Subjrect; PfTMONS 555,558,W,561 UhwtW Message: Please use caution when openlftg attachments, clicking links, or replying to this message. Our office was notified today (Wednesday) that Tim Hart's office was requesting the PA's evidence in exchange for the above mentioned petitions We were unaware that they had submitted any evidence at all for these until this, morning, They erne led their evidence to vabclerk@cotUercferk.cam, and colliertlerkAtollierclerk.com on November 121", but never upodaded It to Axia, of participated in the evidence exchange with the PA by emalling it directly to us. The clerk's office never notified us that any evidence was sent to them Mr. Hart had 23 other petitions with us that have already been heard this year (Nov 6"', and 17" hearing dates.) In all of these other petitions the evidence was tither uploaded to Axia or submitted directly to the PA as per statutory requirernents, Additionally, for each ane of the 4 petition hearing notices inquest ion, the notice advises the petitioner to participate in the evidence exchange directly with the PA, not the clerk's office. 1emy 6141e, CH 4� -Iffixt, `Q ClirKtr?r of Too ROO Ctimp anrtfDAatc bfpno�7rmrnt lmpw,.vwrr*nt% 04pparinwitt Cnllref Criunty Prop" Apprx"P f Representing Abe $tumor. CfA 3950 Radio Road Naples, Florida 34104 av iblalagoulkraaoralser.com Martha S. Vergara From; Nane Defror+zo • admintPtaxflonda.com t Sent; Wednesday. December 2, 2020 5-06 PM To; value adjustment board Sub*t Collier Good Cause Reschedule Request Pet 02020-90560, D0561 40555, 00556 Muhtple Parcel. Attachments: Collier PAC Letter pdf EXt age, Please use caution when opening, attachment%, clicking links, or reptorig to this message, Attn VA6i Attorney, We attempted to submit our evidence to ARIA according to the Property Appraisers evidence exchange instruction on the attached letter, ARIA would not allow us to upload the evidence so we emailed it to the VAB on 11/12/20 and requested they add the evidence to ARIA for us. To date we have not recelvetl the Property Appralsers evidence and respectfully request a reschedule of these hearings. Please mole, these petitions were transferred to our firm We have requested all correspondence from the VAB be Sent to our attention and the VAB has been unable to Manor this request. This has cleated further confusion to the situatloo. Please confirm receipt of this email and that our request will be considered PXV)1DrAa4 DEzO Pwoftary TAx Awasott C,Roir, LLi P'*OKRTY TAX SFUWtS OF F10810A, tic KJ StoNt & tl4umitrts, F.A. 1640 iiV l?AKIANG PARK 8ivn 5ry 4112 F--A 1 ..AI FL 31311 mow. tA.kk*R4O .cOFf COLLIER COUNTY PROPERTY APPRAISER :+ ` 3`IIVI HARI M PROPERTY 7 AX A t ! _t ANCE QROUP 16Q W. UA. IANi.i PARK MIND., M. W FT LAUDERDALE, FL 331E t Prtition Numb,or 2020 OMI Folio Numter,. 6626190002.2 You have riled a patiti a with the CAPIN County Value Adjurtrt,ett Baud (VAB) the VAB CI vk's crWwc wdl notify vue as to the date, time mtd phae fcx the beariq oo your petition If the P-t l ProPerty Pucel You am petitioning has a propen}• rrv:xxd card, the prop", details am available to you mline on our wehihe at v►wv►, �C?Itj'Vwi;Fr.1,wn If you don't have access to the interact, phase call o rr of'fl cv $t (239) 252,914 1, relfierevioc ym peilition number and ask to have your property record card maiiod to you ` 1ve property ckui I report is attrw:.hecf fix all Ttmgibk Prmmal Properly petitions Y+tu can participok in ata eutam a of vvmic ac with our office prkw to your ha t iryp(a). If you cbom to patt3c4ae, you titiw pro-vidr 4 list ofyostr evidance, a copy of all documentation you intend to prosaird and a surimmy of the testinKirty of your des) to our office OR upload to the VAR C'leA's ARIA proymm f prefernad) at hilt !,J�" w�av,Cral.lit4' ICrk cc=nPaxiawsEr'�t) Q' T>fe deradWte for submission is fitter days before iltc scheduled date of .our hearing If yet, so ovgt ant in writing, the Property Apprahm's evidence and a wA mmary ofevideme to be presented by wits will be prr,vickd to you no later than seven days b fom yourr hewing. If y1w & exit provide lr(rwcr evidenor fifteen tUys Prior to the hearing. we will assume that NO MDENCF will he submitted on Your bchalf Smlicrn I 144 0�4 I• lorida Statutc provides that no petirtionor may presmn teanimony a outer evidentiary nratrrisk to the Value haiprsirnent 9cmrd. tint were requested in writing by the Pn;rparty Appraiser, of whidr the potitir ner had knawkxtp rsrtcl whp:h were dertied to the Property Appraiisar. 11US Llf;'I"I l711 IN THF. REQUEST FOR THAT EVIDENCE If wuarltl like the Special Magistrate+ to cctnsidtr only for twidcrter` archpded fin, filed your petitim and nothing additional will be submitted prior to your hearing date, pkasc sigh and return this letter to the Collier Cowity Ptgxsty +Ap'pr�aisr's office. If you have tat already done sa, we aticerurage you to come M to the Pmprrry Apptxjt+er"s die W discuss ym assessment with it member of our staff. Sincerely }ours, Abe nimur, CF'A Collier County Pretty tAppraiw SignattNre o Rotititxtar P'riitnad Name Date 2M Fh1dc ROW • MWAIN s, finArtiM 30W-3730 • 131)204141 • Fax {2.39) 733E-207 r w+rr c.cW FLORIDA VALUE ADJUSTMENT BOARD CLERK'S NOTICE Collier County DR-485WCN R. 01/17 Rule 12D-16.002 F.A.C. Effective 01/17 To 7205 VANDERBILT WAY LLC, PTA -CS# 5406 From Crystal K. Kinzel, Clerk PO BOX 320099 Clerk, Value Adjustment Board ALEXANDRIA, VA 22320 Address value Adjustment Board 3299 Tamiami Trail E, Ste.401 Naples, FL 34112 Petition # 2020-00560 Phone 239-252-8399 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.C.) ❑ 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 12D-9.029, F.A.C.) ❑ The board found good cause to reschedule your hearing. Your new hearing date will be sent to you. WThe 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 requested on the petitioner's form on: ❑ A copy was provided to the property appraiser. Crystal K. Kinzel, Clerk Signature, deputy clerk ❑ petitioner Al other 12/03/2020 Date 2020-00560 Page 1 of 2 Collier County VAB — Reschedule/Good Cause Review — 2020 Petition Number 2020-00560 Review Date 12/3/20 Grant/Deny Deny Explanation This hearing is set for 12/4/20 at 1:00 pm and the notice for this hearing was provided to petitioner on 11/4/20. On 12/3/20, petitioner requested to reschedule this hearing and three (3) other Collier County VAB hearings also set on 12/4/20, citing failure on the part of the Collier County Property Appraiser's Office to exchange evidence. Petitioner claims that petitioner attempted to upload evidence into Axia and was not successful, so petitioner forwarded petitioner's evidence to the VAB. In review of this matter and other matters filed by petitioner, it is clear that petitioner is well aware of the evidence exchange process, and knows or should know that if an attempt to upload evidence into the Axia system cannot be accomplished, that petitioner must provide petitioner's evidence to the property appraiser's office directly, and not the VAB. The same is stated in the letter from the PAO that petitioner included in petitioner's instant request. The PAO advises to upload evidence into Axia or provide petitioner's evidence directly to the PAO. Two (2) of the other hearings scheduled for 12/4/20 have already been rescheduled to consolidate petitioner's hearings on 12/4/20 as a courtesy to the petitioner. Petitioner has failed to meet the criteria set forth in F.S. 194.032(2)(a), F.A.C. 12D- 9.019(4), and most relevant F.A.0 12D-9.020(3)(b), and as such, petitioner's request must be denied, and the hearing scheduled for 12/4/20 at 1:00 pm must continue as scheduled. Martha S. Vergara From: Diane DeFronzo <admin@taxflorida.com> Sent: Friday, December 11, 2020 5:26 PM To: value adjustment board Cc: Jeff Nelson; Tim Hart; Patrick J. Risch Subject: Reconsideration Req. Collier Pet. #2020-0555,0558,0560,0561 Attachments: Reconsideration Req. Collier Pet. #2020-0555,0558,0560,0561.pdf, Reconsideration Req. Supporting Documentation Collier Pet. #2020-0555,0558,0560,0561.pdf External Message: Please use caution when opening attachments, clicking links, or replying to this message. Good evening, Please see attached reconsideration request for the captioned petitions. Regards, so j IXAMe DEF-RONzo PROPERTY TAX ALLIANCE GROUP, LLC. PROPERTY TAX SERVICES OF FLORIDA, LLC. M1 STONE & ASSOCIATES, P.A. O: (954) 202-9696 1640 W. OAKLAND PARK BLVD. STE:402 FORT LAUDERDALE, FL 33311 www.TAXFLORIDA.COM 1 sold PT.A PROPERTY TAX SOLUTIONS December 11, 2020 Collier County Attn: Collier County Value Adjustment Board 3299 Tamiami Trail East Naples, FL 34112 RE: Petitions 2020-0555, 0558, 0560, and 0561 Dear Clerk of the Court: I am writing this complaint to address the communication issues with the VAB, our evidence exchange, and the hearings for petition #'s 2020-0555, 0558, 0560, and 0561. Communication Issues with the VAB These petitions were originally filed by Property Tax Advisors Inc. and then later transferred to our company Property Tax Alliance Group. Within the transfer multiple documented requests were sent to the VAB asking that communication regarding the hearings be sent to our office as we would be handling the process. This request was not honored by the VAB and hearing notices were sent to Property Tax Advisors who had to forward the notices to our office. Additionally, after the transfer of the petitions we were unable to upload evidence into AXIA using our credentials. Evidence Submission Issues Our evidence was emailed to the Value Adjustment Board on 11/12/2020 (7 days prior to the 11/19/20 deadline) with a request that the VAB Clerk upload the evidence to ARIA. We work with the various County VAB's throughout the state and this is a very common- and widely accepted request in instances where the parties involved in evidence exchange are having difficulties with the AXIA technology. VAB Clerks in other counties regularly assist and upload evidence into the system when the Petitioner or Property Appraiser request the Clerks assistance. Regardless of our attempt to timely submit evidence, the PAO and VAB Counsel denied our request to reschedule the hearing. We attended the hearing on 12/4/20 to plead our case with the Special Magistrate under the assumption that our evidence was admissible due to our good faith efforts to substantially comply with the rules of evidence exchange. Chapter 12D-9.020 6, FAC - states Neither the board nor the special magistrate shall take any general action regarding compliance with this section, but any action on each petition shall be considered on a case by case basis. Any action shall be based on a consideration of whether there has been a "substantial noncompliance" with this section, and shall be taken at a scheduled hearing and based on evidence presented at such hearing. "General action" means a prearranged course of conduct not based on evidence received in a specific case at a scheduled hearing on a petition. sold PTA PROPERTY TAX SOLUTIONS Inaccuracies within the Special Magistrates Findings of Fact In reading the Recommended Decision of the Special Magistrate, there appears to be some inaccuracies, (or at minimum a need for greater context), in her Findings of Fact. These inaccuracies are as follows: Inaccurate Special Magistrate Comment - PET did not submit evidence in a timely manner to the VAB and PET did not exchange with PAO, when requested. The Petitioner's evidence was emailed to the VAB on 11/12/2020 at 4:44 PM, of which it was acknowledged received and read receipt received on 11/13/2020 at 8:54 AM (see attached read receipts). With each Petitioner's evidence submission email, there was a request asking the VAB to upload the evidence into AXIA as Property Tax Alliance Group was unable to upload the evidence into the AXIA system. The deadline for evidence submission for the respective petitions was 11/19/2020 which was 7 days after the evidence was submitted. This gave the VAB more than enough time to assist with our request to upload evidence into the AXIA System. • The Property Appraisers Letter regarding hearing procedures and evidence exchange directs the petitioner to submit evidence via the Clerk's VAB AXIA System. https://www.collierclerk.com/axiaweb202O/ • The Value Adjustment Board Notice of Hearing (section regarding evidence exchange) dated 11 /04/2020, did not provide a specific physical address, email address, fax line, or internet link to either the PAO office or the Clerk of the Court (VAB). Accordingly, the evidence was remitted to yabclerk a.lcollierclerk.com and CollierClerkiucollierclerk.com, the official correspondence e-mail address which is referenced in the VAB Notice of Hearing (see attached). • Chapter 12D-9.007 12, FAC - states that the board clerk is the official record keeper for the board and shall maintain a record of the proceedings which shall consist of (a) All filed documents - Our evidence submitted on I l/12/2020 was not retained or made available at the 12/4/2020 hearing. Inaccurate Special Magistrate Comment - PET requested the evidence packet be returned, since the evidence would not be admitted for consideration. No evidence was admitted into record for consideration. • The Petitioner did not seek the return of the hard copy evidence which was brought to the hearing on 12/4/2020. The evidence was returned to the petitioner after the Special Magistrate made the determination to not review the evidence upon the PAO's office objecting to the acceptance of petitioner evidence. mile PTA PROPERTY TAX SOLUTIONS Inaccurate Special Magistrate Comment - The Petitioner was present at the hearing, but the Petitioner had not previously submitted evidence. • The Petitioner's evidence was emailed to VAB on 11/12/2020 at 4:44 PM, of which it was acknowledged received and read on 11/13/2020 at 8:54 AM (see attached read receipts). We respectfully request the VAB Clerk submit this response along with the supporting documents to the Special Magistrate for reconsideration. Our effort is to assure that the taxpayer be treated fairly and granted their right to statutory due process. Kindest Regards, Tim Hart Cc: Patrick Risch Hill Ward Henderson Basilia Borrero From: Basilia Borrero Sent: Thursday, November 12, 2020 4:44 PM To: CollierClerk@collierclerk.com Cc: vabclerk@collierclerk.com Subject: Our Evid-PTA-JD 8816 34595002440; 2020-00555 Attachments: Our Evid-PTA-JD 8816 34595002440; 2020-00555.pdf Good day, Please confirm receipt our attached evidence has been received for the captioned petitions. Additionally, Diane DeFronzo, from our office, submitted an Agent Appt- transfer via email on 11/06/20. We would like this petition added to our Axia account, if possible. Please advise. THANK YOU, BASILIA BORRERO PROPERTY TAX ALLIANCE GROUP, LLC. PROPERTY TAX SERVICES OF FLORIDA, LLC. MJ STONE & AssocmTm P.A. 1640 W. OAKLAND PARK BLVD. STE: 402 FORT LAUDERDALE, FL 33311 0: (954) 202.9696 B B O RRE RO @TAX F LO RI DA.CO M www.TAxFLORIDA.COM I Basilia Borrero From: Microsoft Outlook To: CollierClerk@collierclerk.com; vabclerk@collierclerk.com Sent: Thursday, November 12, 2020 4:44 PM Subject: Relayed: Our Evid-PTA-JD 8816 34595002440; 2020-00555 Delivery to these recipients or groups is complete, but no delivery notification was sent by the destination server: CollierClerk colliercierk.com (CollierClerk@collierclerk.com) vabclerk@collierclerk.com (vabclerkca)collierclerk comb Subject: Our Evid-PTA-JD 8816 34595002440; 2020-00555 Basilia Borrero From: Basilia Borrero Sent: Thursday, November 12, 2020 5:08 PM To: CollierClerk@collierclerk.com Cc: vabclerk@collierclerk.com Subject: RE: Our Evid-PTA-JD 8816 34595002440; 2020-00555 Attachments: Collier VAB 2020 Agent Appt-Transfer.pdf See Agent Appt-Transfer attached From: Basilia Borrero Sent: Thursday, November 12, 2020 4:44 PM To: CollierClerk@collierclerk.com Cc: vabclerk@collierclerk.com Subject: Our Evid-PTA-JD 8816 34595002440; 2020-00555 Good day, Please confirm receipt our attached evidence has been received for the captioned petitions. Additionally, Diane DeFronzo, from our office, submitted an Agent Appt- transfer via email on 11/06/20. We would like this petition added to our Axia account, if possible. Please advise. THANK YOU, BASILIA BORRERO PROPERTY TAX ALLIANCE GROUP, LLC. PROPERTY TAx SERVICES OF FLORIDA, LLC. MJ STONE & ASSOCIATES, P.A. 1640 W. OAKLAND PARK BLVD. STE: 402 FORT LAUDERDALE, FL 33311 O: (954) 202.9696 B BO RRE RO @ TAX F LO R I DA. CO M www.TAxFLORIDA.com 11"o PTAG tMa9) Basilia Borrero From: value adjustment board <VABCL.ERK@collierclerk.com> To: Basilia Borrero Sent: Friday, November 13, 2020 8:35 AM Subject: Read: RE: Our Evid-PTA-JD 8816 34595002440; 2020-00555 Your message To: value adjustment board Subject: RE: Our Evid-PTA-JD 8816 34595002440; 2020-00555 Sent: Thursday, November 12, 2020 5:07:59 PM (UTC-05:00) Eastern Time (US &amp; Canada) was read on Friday, November 13, 2020 8:35:23 AM (UTC-05:00) Eastern Time (US &amp; Canada). Please visit us on the web at www.collierderk.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 helpjesk@C thtrcle_r_k sQrn 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. Basilia Borrero From: Sent: To: Cc: Subject: Attachments: Tracking: Good day, Basilia Borrero Thursday, November 12, 2020 4:30 PM CollierC[erk@colliercierk.com vabclerk@collierclerk.com Our Evid-PTA-CS 6366 70971360003; 2020-00558 Our Evid-PTA-CS 6366 70971360003; 2020-00558.pdf Recipient CollierCierk@collierclerk.com vabclerk@colIierclerk.com Diane DeFronzo Read Read: 11/12/20204:39 PM Please confirm receipt our attached evidence has been received for the captioned petitions. Additionally, Diane DeFronzo, from our office, submitted an Agent Appt- transfer via email on 11/06/20. We would like this petition added to our Axia account, if possible. Please advise. THANK YOU, BASILIA BORRERO PROPERTY TAX ALLIANCE GROUP, LLC. PROPERTY TAX SERVICES OF FLORIDA, LLC. MJ STONE & ASSOCIATES, P.A. 1640 W. OAKLAND PARK BLVD. STE: 402 FORT LAUDERDALE, FL 33311 O: (954) 202.9696 BBORRE RO @TAXFLO RI DA.CO M Www.TAxFLoRiDA.com 1 Basilia Borrero From: Microsoft Outlook To: CollierClerk@collierclerk.com; vabclerk@collierclerk.com Sent: Thursday, November 12, 2020 4:31 PM Subject: Relayed: Our Evid-PTA-CS 6366 70971360003; 2020-00558 Delivery to these recipients or groups is complete, but no delivery notification was sent by the destination server: CollierClerk@collierclerk.com (CollierClerk(§)collierclerk com) vabclerk collierclerk com (vabclerk0collierclerk cow Subject: Our Evid-PTA-CS 6366 70971360003; 2020-00558 Basilia Borrero From: Basilia Borrero Sent: Thursday, November 12, 2020 5:08 PM To: CollierClerk@collierclerk.com Cc: vabclerk@collierclerk.com Subject: RE: Our Evid-PTA-CS 6366 70971360003; 2020-00558 Attachments: Collier VAB 2020 Agent Appt-Transfer.pdf See Agent Appt-Transfer attached From: Basilia Borrero Sent: Thursday, November 12, 2020 4:30 PM To:'CollierClerk@collierclerk.com' <CollierClerk@collierclerk.com> Cc: 'vabclerk@collierclerk.com' <vabclerk@colliercierk.com> Subject: Our Evid-PTA-CS 6366 70971360003; 2020-00558 Good day, Please confirm receipt our attached evidence has been received for the captioned petitions. Additionally, Diane DeFronzo, from our office, submitted an Agent Appt- transfer via email on 11/06/20. We would like this petition added to our Axia account, if possible. Please advise. THANK YOU, BASILIA BORRERO PROPERTY TAX ALLIANCE GROUP, LLC. PROPERTY TAX SERVICES OF FLORIDA. LLC. MJ STONE & ASSOCIATES, P.A. 1640 W. OAKLAND PARK BLVD. STE: 402 FORT LAUDERDALE, FL 33311 O: (954) 202.9696 B BORRERO(DTAX FLORI DA.CO M wyymTAXFLORIDA.COM PTA6 U Basilia Borrero From: value adjustment board <VABCLERK@collierclerk.com> To: Basilia Borrero Sent: Friday, November 13, 2020 8:35 AM Subject: Read: RE: Our Evid-PTA-CS 6366 70971360003; 2020-00558 Your message To: value adjustment board Subject: RE: Our Evid-PTA-CS 6366 70971360003; 2020-00558 Sent: Thursday, November 12, 2020 5:07:39 PM (UTC-05:00) Eastern Time (US &amp; Canada) was read on Friday, November 13, 2020 8:35:25 AM (UTC-05:00) Eastern Time (US &amp; Canada). Please visit us on the web at www.colliercierk.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 : 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. Basilia Borrero From: Sent: To: Cc: Subject: Attachments: Tracking: Good day, Basilia Borrero Thursday, November 12, 2020 4:29 PM CollierClerk@collierclerk.com vabclerk@collierclerk.com Our Evid-PTA-CS 5406 79271800141; 2020-00560 Our Evid-PTA-CS 5406 79271800141; 2020-00560.pdf Recipient CollierClerk@collierclerk.com vabclerk@collierclerk.com Diane DeFronzo Read Read: 11/16/2020 6:22 PM Please confirm receipt our attached evidence has been received for the captioned petitions. Additionally, Diane DeFronzo, from our office, submitted an Agent Appt- transfer via email on 11/06/20. We would like this petition added to our Axia account, if possible. Please advise. THANK YOU, BASILIA BORRERO PROPERTY TAX ALLIANCE GROUP, I.I.C. PROPERTY TAX SERVICES OF FLORIDA, I.I.C. MJ STONE & ASSOCIATES, P.A. 1640 W. OAKLAND PARK BLVD. STE: 402 FORT LAUDERDALE, FL 33311 O: (954) 202.9696 B BO RR ERO @TAXFLO RI DA.COM www.TAxFLORIDA.com 41"1 PTAG fm 0© 1 Basilia Borrero From: Microsoft Outlook To: CollierClerk@coilierclerk.com; vabclerk@collierclerk.com Sent: Thursday, November 12, 2020 4:29 PM Subject: Relayed: Our Evid-PTA-CS 5406 79271800141; 2020-00560 Delivery to these recipients or groups is complete, but no delivery notification was sent by the destination server: CollierClerk collierclerk.com (CollierClerWcollierclerk comj vabclerk@colliercierk.com (vabclerk@collierclerk com) Subject: Our Evid-PTA-CS 5406 79271800141; 2020-00560 Basilia Borrero From: Sent: To: Cc: Subject: Attachments: Tracking: See Agent Appt-Transfer attached Basilia Borrero Thursday, November 12, 2020 5:07 PM CollierClerk@collierclerk.com vabclerk@collierclerk.com RE: Our Evid-PTA-CS 5406 79271800141; 2020-00560 Collier VAB 2020 Agent Appt-Transfer.pdf Recipient CollierClerk@col Iierclerk.corn vabclerk@collierclerk.com Diane DeFronzo From: Basilia Borrero Sent: Thursday, November 12, 2020 4:29 PM To: 'CollierClerk@collierclerk.com' <CollierClerk@collierclerk.com> Cc: 'vabclerk@collierclerk.com' <vabclerk@collierclerk.com> Subject: Our Evid-PTA-CS 5406 79271800141; 2020-00560 Good day, Read Read: 11/19/2020 9:45 AM Please confirm receipt our attached evidence has been received for the captioned petitions. Additionally, Diane DeFronzo, from our office, submitted an Agent Appt- transfer via email on 11/06/20. We would like this petition added to our Axia account, if possible. Please advise. THANK YOU, BASILIA BORRERO PROPERTY TAX ALLIANCE GROUP, LLC. PROPERTY TAX SERVICES OF FLORIDA, LLC. MJ STONE & ASSOCIATES, P.A. 1640 W. OAKLAND PARK BLVD. STE: 402 FORT LAUDERDALE, FL 33311 O: (954) 202.9696 BBORRERO@TAXFLORI DA.LOM www.TAXFLORIDA.COM PTA- Im 0in Basilia Borrero From: Sent: To: Cc: Subject: Attachments: See Agent Appt-Transfer attached From: Basilia Borrero Basilia Borrero Thursday, November 12, 2020 5:08 PM 'CollierClerk@collierclerk.com' 'vabclerk@collierclerk.com' RE: Our Evid-PTA-SS 4010 19060120005; 2020-00561 Collier VAB 2020 Agent Appt-Transfer.pdf Sent: Thursday, November 12, 2020 4:47 PM To: CollierClerk@collierclerk.com Cc: vabclerk@collierclerk.com Subject: Our Evid-PTA-SS 4010 19060120005; 2020-00561 Good day, Please confirm receipt our attached evidence has been received for the captioned petitions. Additionally, Diane DeFronzo, from our office, submitted an Agent Appt- transfer via email on 11/06/20. We would like this petition added to our Axia account, if possible. Please advise. THANKYOU, BASILIA BORRERO PROPERTY TAX ALLIANCE GROUP, LLC. PROPERTY TAX SERVICES OF FLORIDA, LLC. MJ STONE & ASSOCIATES, P.A. 1640 W. OAKLAND PARK BLVD. STE: 402 FORT LAUDERDALE, FL 33311 O: (954) 202,9696 BB 0 RRERO @TAXFLORI DA.CO M m W.TAXFLORIDA.COM in w Basilia Borrero From: value adjustment board <VABCLERK@collierclerk.com> To: Basilia Borrero Sent: Friday, November 13, 2020 8:35 AM Subject: Read: Our Evid-PTA-CS 5406 79271800141; 2020-00560 Your message To: value adjustment board Subject: Our Evid-PTA-CS 5406 79271800141; 2020-00560 Sent: Thursday, November 12, 2020 4:28:35 PM (UTC-05:00) Eastern Time (US &amp; Canada) was read on Friday, November 13, 2020 8:34:47 AM (UTC-05:00) Eastern Time (US &amp; Canada). Please visit us on the web at www.colliercierk.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 h eck collicrcLPrk.wrn 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. Basilia Borrero From: value adjustment board <VABCLERK@collierderk.com> To: Basilia Borrero Sent: Friday, November 13, 2020 8:35 AM Subject: Read: RE: Our Evid-PTA-CS 5406 79271800141; 2020-00560 Your message To: value adjustment board Subject: RE: Our Evid-PTA-CS 5406 79271800141; 2020-00560 Sent: Thursday, November 12, 2020 5:06:58 PM (UTC-05:00) Eastern Time (US &amp; Canada) was read on Friday, November 13, 2020 8:35:26 AM (UTC-05:00) Eastern Time (US &amp; Canada). 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 emailmg f ; 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 CollierCierk.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. Basilia Borrero From: value adjustment board <VABCLERK@collierclerk.com> To: Basilia Borrero Sent: Friday, November 13, 2020 8:54 AM Subject: Read: Our Evid-PTA-SS 4010 19060120005; 2020-00561 Your message To: value adjustment board Subject: Our Evid-PTA-SS 4010 19060120005; 2020-00561 Sent: Thursday, November 12, 2020 4:46:43 PM (UTC-05:00) Eastern Time (US &amp; Canada) was read on Friday, November 13, 2020 8:54:09 AM (UTC-05:00) Eastern Time (US &amp; Canada). Please visit us on the web at www.collierderk.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(dcollierclerk corn 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 emalls 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. Basilia Borrero From: Basilia Borrero Sent: Thursday, November 12, 2020 4:47 PM To: CollierClerk@collierclerk.com Cc: vabclerk@collierclerk.com Subject: Our Evid-PTA-SS 4010 19060120005; 2020-00561 Attachments: Our Evid-PTA-SS 4010 19060120005; 2020-00561.pdf Good day, Please confirm receipt our attached evidence has been received for the captioned petitions. Additionally, Diane DeFronzo, from our office, submitted an Agent Appt- transfer via email on 11/06/20. We would like this petition added to our Axia account, if possible. Please advise. THANK YOU, BASIUA BORRERO PROPERTY TAX ALLIANCE GROUP, LLC. PROPERTY TAX SERVICES OF FLORIDA, LLC. MJ STONE & ASSOCIATES, P.A. 1640 W. OAKLAND PARK BLVD. STE: 402 FORT LAUDERDALE, FL 33311 O: (954) 202.9696 B BORRE RO (o)TAXFLORI DA.COM www,TAxFLORIDA.COM Basilia Borrero From: Microsoft Outlook To: CollierClerk@collierclerk.com; vabclerk@collierclerk.com Sent: Thursday, November 12, 2020 4:47 PM Subject: Relayed: Our Evid-PTA-SS 4010 19060120005; 2020-00561 Delivery to these recipients or groups is complete, but no delivery notification was sent by the destination server: Coll ierClerkj cot erclerk.com (CollierClerk&collierclerk.comj vabclerkCcDcolliercierk.comlvabclerk0collierclerk.com-) Subject: Our Evid-PTA-SS 4010 19060120005; 2020-00561 Martha S. Vergara From: holly@cosbylaw.com Sent: Tuesday, December 15, 2020 4:42 PM To: value adjustment board Subject: [WARNING: MESSAGE ENCRYPTED]RE: Reconsideration Req. Collier Pet. #2020-0555,0558,0560,0561 Attachments: Memo Re VAB right to accept recommendation - Collier - forwarded to petitioners.pdf Importance: High External Message: Please use caution when opening attachments, clicking links, or replying to this message. Good afternoon, have reviewed the petitioner's request for reconsideration. Please provide the petitioner with the attached memo and the following: Please see the attached memorandum, which was drafted in 2018 and which still stands today. As the petitioner is a professional taxpayer representative and knows or should know the laws and rules which govern Florida Value Adjustment Boards (VAB), the petitioner should know that uploading evidence into the Axia system DOES NOT commence the evidence exchange process unless such a local VAB policy is in place. Such a local policy is not in place in Collier County, nor will the current VAB Counsel ever advise that such a policy be put into place, as such a policy would limit and/or expand Florida Statute Sections 194.011(4,5) and Florida Administrative Code Section 12D-9.020. The VAB is not authorized to expand upon the laws and rules that govern Florida VABs. The Collier County Property Appraiser (PAO) also provides a letter to petitioners, providing options for petitioners for evidence production. If uploading into Axia cannot be accomplished, which is a concession offered by the PAO on a temporary basis, then providing evidence DIRECTLY to the PAO would be the acceptable alternative. Providing evidence directly to the Collier County VAB DOES NOT commence the evidence exchange process and DOES NOT replace the petitioner's responsibilities to exchange evidence with the PAO directly. The petitioner's request for reconsideration for the referenced petitions shall be hereby denied, pursuant to the laws and rules set forth and referenced in the attached memorandum and pursuant to the explanation hereinabove. Respectfully, Holly Cosby HOLLY E. COSBY LAW OFFICE OF HOLLY E. COSBY, P.A. 602 CENTER ROAD FORT MYERS, FLORIDA 33907 (239) 931-0006 (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(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: Martha S. Vergara <Martha.Vergara@collierclerk.com> On Behalf Of value adjustment board Sent: Monday, December 14, 2020 9:37 AM To:'holly@cosbylaw.com' <holly@cosbylaw.com> Subject: FW: Reconsideration Req. Collier Pet. #2020-0555,0558,0560,0561 Morning Holly, Attached and below are a request for reconsideration. The letter attached is for the VAB so I think this may be for Board day. I placed a copy of all in each petition dated today. Let me know if there's anything else I need to do. Thanks, Martha From: Diane DeFronzo <admin@taxflorida.com> Sent: Friday, December 11, 2020 5:26 PM To: value adjustment board <VABCLERK@collierclerk.com> Cc: Jeff Nelson <inelson@taxflorida.com>; Tim Hart <thart@taxflorida.com>; Patrick J. Risch <Patrick.risch@hwhlaw.com> Subject: Reconsideration Req. Collier Pet. #2020-0555,0558,0560,0561 External Message: Please use caution when opening attachments, clicking links, or replying to this message. Good evening, Please see attached reconsideration request for the captioned petitions. Regards, do n �ZANE DEF-RONzo ® � PROPERTY TAX ALLIANCE GROUP, LLC. PROPERTY TAX SERVICES OF FLORIDA, LLC. MJ STONE & ASSOCIATES, P.A. O: (954) 202-9696 1640 W. OAKLAND PARK BLVD. STE: 402 FORT LAUDERDALE, FL 33311 www.TAxFLORIDA.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 helpdeskacollierclerk.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. MEMORANDUM FROM: HOLLY E. COSBY LAW OFFICE OF HOLLY E. COSBY, P.A. SUBJECT: VALUE ADJUSTMENT BOARD RIGHT TO ACCEPT SPECIAL MAGISTRATE RECOMMENDATIONS AS PRESENTED DATE: 12/3/2018 Below, please find a legal synopsis for all issues where a petitioner or the property appraiser's office ("PAO") contests the outcome of their hearing to any person or entity affiliated with the Collier County Value Adjustment Board ("VAB"). The Collier County Value Adjustment Board appoints Special Magistrates to hear petitions filed with the Value Adjustment Board. All Special Magistrates are subjected to an application process, to ensure that if appointed, they are competent to hear petitions and make recommendations to the Value Adjustment Board on the issues presented to them. The Value Adjustment Board may, pursuant to Florida Administrative Code 12D-9.031, rely on the recommendations provided by appointed Special Magistrates without any further hearing. Additionally, pursuant to Florida Administrative Code 12D-9.031, the attorney for the Collier County Value Adjustment Board reviews all recommendations and no recommendation is released as final unless and until the attorney for the Collier County Value Adjustment Board affirms that the same is compliant with the Florida Statutes and the Florida Administrative Code. Each finalized recommendation is presented to the Value Adjustment Board and the Value Adjustment Board asks their attorney, on the record, whether the recommendations submitted are in compliance with Florida Statutes and the Florida Administrative Code. Once the attorney for the Collier County Value Adjustment Board confirms that the recommendations are in compliance with Florida Statutes and the Florida Administrative Code, the Value Adjustment Board may accept said recommendations as final decisions without any further discussion or hearing. In Collier County, in order for a recommendation to be in compliance with Florida Statutes and the Florida Administrative Code, they must contain the following, at minimum: 1) Findings of fact 2) Conclusions of law 3) Description of evidence presented by the parties, if any 4) Application of the evidence tests of credibility, relevancy and sufficiency in overcoming the presumption of correctness (presumption of correctness only for value) 5) Proof that the presumption of correctness was either retained or lost by the property appraiser, and how (only for value) 6) Description of witnesses and testimony, if any 7) A recommendation of acceptance or denial of relief sought 8) Rule or Statute reference, if necessary 9) Basis for recommendation 10) Remand information, if a remand was recommended 11) Denial of relief in matters where a party fails to appear and fails to state good cause for absence 12) Any reference to legal advice from the attorney for the Value Adjustment Board, if advice was sought and/or rendered 13) Any other reference to information that was exchanged or passed from one party to another or to the Value Adjustment Board So long as a recommendation contains the above information, it shall be compliant with the Florida Statutes and Florida Administrative Code. Special Magistrates are relied upon for their knowledge and expertise in evaluating the value classification exemption, etc of real property. All Special Magistrates hired by the Collier County Value Adjustment Board meet the requirements of the Florida Statutes and Florida Administrative Codes which govern Value Adjustment Board operations. It is the responsibility of the parties to meet their burden of proof, in order to prevail If a party does not prevail then it is because the Special Magistrate did not in their professional opinion, feel that said party met their burden of12roof or it is because the o1posing party presented evidence that was more credible, more relevant and/or more sufficient to support their claim All Statutory and Code references utilized as the basis for this information may be found below. In the event that a party is not satisfied with the outcome of a Value Adjustment Board recommendation or final decision, said party may seek recourse in the Collier County Circuit Court, pursuant to the Florida Statutes and Florida Administrative Code sections cited hereinbelow. It is strongly suggested that in the event that a party wishes to pursue any action in Circuit Court, that any such party retain legal counsel. Florida Statute Section 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 2 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 provisions 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. Florida Statute Section 194.034 Hearings and Procedures; Rules (1)(f) Nothing herein shall preclude an aggrieved taxpayer from contesting his 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. Florida Statute Section 194.171 Circuit court to have original jurisdiction in tax cases. (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 receipt for the payment, and the receipt shall be filed with the complaint. 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). 3 Florida Statute Section 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. (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. Florida Administrative Code Section 12D-9.001(1) & (2)(p) - Taxpayer Rights in Value Adjustment Board Proceedings. (1) Taxpayers are granted specific rights by Florida law concerning value adjustment board procedures. (2) These rights include: (p) The right to bring an action in circuit court to appeal a value adjustment board valuation decision or decision to disapprove a classification, exemption, portability assessment difference transfer, or to deny a tax deferral or to impose a tax penalty. Florida Administrative Code Section 12D-9.015(14)(0 - Petition; Form and Filing Fee. A person who files a petition may timely file an action in circuit court to preserve the right to proceed in circuit court. 4 Florida Administrative Code Section 12D-9.019(7)(d) - Scheduling and Notice of a Hearing. A petitioner is not required to wait any length of time as a prerequisite to filing an action in circuit court. Florida Administrative Code Section 12D-9.031 Consideration and Adoption of Recommended Decisions of Special Magistrates by Value Adjustment Boards in Administrative Reviews (1) All recommended decisions shall comply with Sections 194.301, 194.034(2) and 194.035(1), F.S. A special magistrate shall not submit to the board, and the board shall not adopt, any recommended decision that is not in compliance with Sections 194.301, 194.034(2) and 194.035(1), F.S. (2) As provided in Sections 194.034(2) and 194.035(1)F.S the board shall consider the recommended decisions of special magistrates and may act upon the recommended decisions without further hearing. If the board holds further hearing for such consideration, the board clerk shall send notice of the hearing to the parties. Any notice of hearing shall be in the same form as specified in subsection 12D-9.019(3), F.A.C., but need not include items specified in subparagraphs 6. through 9., of that subsection. The board shall consider whether the recommended decisions meet the requirements of subsection (1), and may rely on board legal counsel for such determination. Adoption of recommended decisions need not include a review of the underlying record. (3) If the board determines that a recommended decision meets the requirements of subsection (1) the board shall adopt the recommended decision. When a recommended decision is adopted and rendered by the board, it becomes final. (4) If the board determines that a recommended decision does not comply with the requirements of subsection (1), the board shall proceed as follows: (a) The board shall request the advice of board legal counsel to evaluate further action and shall take the steps necessary for producing a final decision in compliance with subsection (1). (b) The board may direct a special magistrate to produce a recommended decision that complies with subsection (1) based on, if necessary, a review of the entire record. (c) The board shall retain any recommended decisions and all other records of actions under this rule section. Florida Statute Section 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 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 judicial 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 appraiser 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 evidence that the classification or exempt status assigned to the property is incorrect. Florida Statute Section 194.034(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 in s. 194.037 in the manner and form requested. Florida Statute Section 194.035(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 6 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. Respectfully Submitted. 7 Martha S. Vergara From: Martha 5 Vergara can behalf of value adjustment hoard Sent: Friday, November 13, 2020 8,17 AM Tv: 'Jo Ann Hann' Cc: Baciiia Borrero' Srtb eCt: RE. Collier VAB 202,0 agent Appt-Transfer pdf Ms. Burrero, Yes we received the agent authorization/transfer letter. Unfortunately, there is nothing else attached. The FViDFNCF EXCHANGE is with the Property Appraiser's Office. Their e-mail address is vabftroperlyapprai�t;�r.am Be sure to send them your evidence. Thanks, VAR Clerks From: Jo Ann Haan cJHann@proptaxadvisor.com> Sent: Thursday, October 1, 2020 11 :04 AM To: value adjustment board cVA6CIERK@coliierc1erkxom> Cc. Diane DeFroruo `adrnln@taxfionda,conm> Subsea, Collier VAS 2020 Agent A.ppt•Transfer.pdf Please sew attached appointment of agent for our 2020 appeals- 2020-OOS61 2020-DO565 202D-005S$ 2020-00560 Please let roe know if any further Information is needed. Regards, Jo Ann Tmperty TxCA "'U{dSfTl'3 Jo Ann Hann PO Box 320099 Alexand6a, VA 22320 !ha nog@,pea vtaxadWiSor-c4m Phone 703 518 4 429 Fax; 703 683 1227 Martha S. Ver2ara From: Martha S. Vergara on behalf of value adjustment board Sent: Friday, November 13. 2020 1001 AM To: ')o Ann Hann' Subject: RE- Collier VAS 2020 Agent Appt,Tra►isfer.pdf Yes, our office did receive all of a -mails sent and spoke to Diane DeFrunzo about them yesterday, if you check Axia they are attached under letter of authorimtion for each petition mentioned. Thanks, VAB Clerks From; Jo Ann Hann <JHann@proptaxadvisor.com> Sent: Friday, November 13, 2020 9:" AM To: value adjustment board <VABCIERKLOcollierclerk com> Ct:'Sarcllla 8orrero' cbborrero@taxflorlda corn>;'vab@propertyappraiser.com' Svab@propertyappsaiser com>; Michael [Donohue<rtidonotiue@proptaxadvwsor.eom> Subject: RE: Collier VAB 2020 Agent Appt-Transfer.pdf External Nfe lease use caution when opening attachments, clicking links, or reptong to this me;csarge,. The second page has the list of appeals we have assigned to Property tax Alliance Group, UC, but to repeat, tliey are: 2020- 05w61 2020-M, 55 All notices should be going through their office AgOLIf ; �IAXf`torJa.rLjgs so Ann Q°ft"Iy T"," u� Do Ann Hann PO Box 120099 Alexandria, VA 22320 1h..�r���Gr�?p��x.a�i►�t�r.c�om Phone: 703 Sig "29 Fax: 703 6931227 From., Martha S. Vergaractt+lartho.VergaraLMwllkercierk.cam} On Behalf Of value adjustment board Sent: Friday, November 13, 2020 8:17 AM to: so Ann Hann <xansn rocrtaxadvisor.com> Cc: 'Sac -ilia Borrero' <borrerQ ta?:ft ri4A.. +nm> Subject-, RE: Collier VAS 2020 Agent Appt-Transfer pdf Ms. Borrero. Yes we received the agent a kith orizati on/tran sfer letter. Unfortunately, there is nothing else attached, The EVIDENCE EXCHANGE is with the Property Appraiser's Office. Their e-mail address is vab(ftropgayapp W He mire to send them your evidence. Thanks, VAR Clerks From. Jo Ann Nano <JEigmP Sent. Thursday, October 1, 2020 11:04 AM T43: value adjustment board <VAGf_LLRK@colljerc.lerk.cQm> Cc.. Diane Defronzo <adm#nPtaxflorJda.W > Sub*v Collier VAF$ 2020 Agent Appt- Transfer. pdf Please see attached appointment of agent far our 2020 appeals: 20204)OS61 2020-OOSSS 2020-00558 2020-00560 Please let me know if any further information is needed. Regards, )a Ann WMPMY T&L"im Jo Ann Hann PO Box 320099 Alexandria, VA 22320 ihanngproptaxadvisor.com Phone: 703 518 4429 Fax: 703 6831227 P%ase vM us an the web at wmLL&erdvjL=i This electronic cwvnunk:aIw Is confidential and may cont3ln pnvAe9ed oftTroWn wftrodad solo for the naweo it may r*t be used our dMiesed except for the purpose fm wtvch it has been sent. It you am not &e intended rr(IpKM, you mirA nol r4vy, dWbute cr take ary action induced by or in ndiance an ir*amtion aximsied m ttus massage urim expressly stftd, opinions wi tins rrmsww are ftm of the ndroduai anoer and not or tft omee *r we oerk at the orcult Court or 0DAw County. If mhnyr rmk-rwd this cot, no unication in error, ptm%e no* tft Clerrs Cffkte by emwWWV quoting the sender and delete the cregsiap and any auao*d (IOCurtyeM, The Cn&er CountY Clerk's Ofte accepts no Itabibty or responsrbIlit r for anv COWMd traftStTIKSian Of use Of Mak and etta[l~t% having left the CaoltierClerk_cm domain. Under Flbri& taw, e4W addresaeS are pubic reCo"% It YOU do Heft want ytlur e-Mll address released in res{mse to a public records rN'c wow. do not $erd *CtMmjt mail to this er t+ty, I►Kttad, 001W this ofte by t *Oxww or in writ". Martha S, Ver2ara From: M-.,,a S Verger& on b0hall of value adjustment beard Sent; Wednesday. December 2, 2020 1026 AM To, 'Bacilia Borrero' Cc; `vab@toliterapprarser.,rorn' 5ub�ect; FW: Our Evvd-PTA-SS 4010 19060120005, 2020-00561 Attachrroontt: Our Evid-PTA-SS 4010 19060120005; 2020-00561.p>df; RE: C?ur Evid-PTA-SS 401(1 1406072OW5; 2020-00561 Morning its. Borrero, The evidence exchange is with the property Appraiser's Office. For future reference their e-mail is Y.ah ra collierappraiser.c-nm . 1 have included them in this e-mail. Thanks, VAB Clerks Fmm: Basilia Borrero <bborrer0@taxfiorlda.com> Sent, Wednesday, December 2, 202010:12 AM To: Colliewe(k <Colilerclerk@Pcollierclefk_com> C. value adjustment board <VA19CLERKip5ooIl4reIerk.com> SubjW. FW; Our Evid-PTASS 4010 19060120005, 2020-00561 Externat Mmerge: Please use cautian when opening attachments, cficking Finks, or replying to this message Good day, We are requesting the t_ tt�tA r;llser evidence for upcoming hearing; additionally, we never received the tfansactton or ID numbers for these petitions. Tt�ose petitions were transferred by agent for our 2020 appeals: 2020 D0561 4 If rs NS= Please advise. From, Basilia Borrero Sent: Thursday, November 12, 2020 4.47 PM To: L,oditerttgrkCWolliercierk.€om C I C, SUbjed: Our Evid-PTA-SS 4010 19060120005-0 1020-00561 rc 14=I Pkease confirm receipt our attached evidence has been received for the captioned petitions, Additionally, Diane DeFronza, from our office, submitted an Agent Appt- transfer via ernall on 11/06/20 We would like this petition adcled to our Axib Wount, it possiblie Please advise, TmAmm tov, Pwo"*Tv TAx ALLAWE Group, LLC. P*0ftk'!V FAX St*Wtl, 0# FLOMA. LLC- Mi Stow IU A5wct^rws, P.A. 1640 W. OAXIAAF) PDX StVD S,7E. 402 Fool LAuDLKL#AI;. FL 31311 0 19541202,9m Martha S. Veroara Frorn: Martha 5 Vergara on behalf of value adjustment board Sent- Wedmesday, December 2, 2020 10:27 AM To; 'vab*collierappraiser.com'; 'Backlia Borrero Subject: FW: C)ur Eyid-PTA-CS 6366 70971360003; 2020-405513 Attachments: Ow Evid-PTA-CS 6366 70971360003: 2020.0055&pdf; Read RE: 0%jr Enid -PTA -CS 6366 7097136WD3. 2020-00558 Morning ifs, Bcrrrero, The evidence exchange is with the property Appraiser's Office. For fLiture reference their e-mail is yabVD-whierrappraiser com I have inclined their in this e-mail. Thanks, VAR Clerks From; Basllia Borrero <bborrero@taxflorida.ccm> Sent. Wednesday, December 2, 2020 10:12 AM To: Collierclerk <Collierclerk@coillercierk.com> Cc- value adjustment board <VABCLERK@collierderk com> Subject: FW: Our Evid-PTA-CS 6366 70971360003; 2020-00558 External Mc wge- Please use caution when opening attachments, clicking links, or replying to thEC mes We are requesting the Property Aapraescr SYlS#St+Sx for hearings dated 12/4120; ad dibunaily, we never received the transaction or ID numbers for these vetit�ons These petitions were transferred by agent for our 2020 appeals: 2020-00561 Pleasp adwse. Fronk: Basilia fiorrero Sent-, Thursday, November 12, 2020 4:30 PM To, C4ialf � �iti tl: lJ Si?J! CC: v.>�.ff,�lSMfi�Gr���!R111 Spubls& but Evid•PTA-CS 6366 70971350003; 2020-00558 .,0 Please confirm receipt out attached evidence has been received for the captioned petitions. Additionally, Diane DeFronto, from our office, submitted an Agent Appt- transfer via email an 11106/20, We would like this petition added to our Axia account, if possible. Please advise twuar eau, BASIL" 90MR0 PROP[RTY Teat Alt►eriet Gnour, Ur- ftUPfRTY TAx SipvxE6 OF FLORIDA, UC. M) Stow & AisoeLArt9, PA 1$4000 C$:+,r;(AND PARK 5tVr 4.4 4r..11 FORT LAUDEAD&IL FL 333$1 01 i"A) ?Acre, Q@ RF Tit j ��iFrCL4.CL7N " IYfV JXKFl2Atitll = Marche S. Veruara From Martha S Vergara on behalf of value adjustment board Sent: Wednesday, December 2- 2020 10-27 AM To: 'vab9collierappraiser com'; SaKilla Borrero' Subjicct: FW: Our Ev)d-PTA-JD 8816 34595002440, 2020,00555 Attachments! Oar Evid-PTA-JQ 8816 3A595002A Q: 2420-0055$ pdf:I Reed RF, Out Evrd-PTA-10 8816 34595002440;2020-00555 Morning Ms. Borrero, The evidence exchange is with the property Appraiser's Office, For future reference their e-mail is yabPc ollir cram . l have included them in this e-mail. Thanks, VAR Clerks From: Basilia &orrery {bbarrero fitaxRorida,com> Sent: Wednesday, December 2, 2020 10;13 AM To: iCollierclerk <o1herclerkocollierclIrk.com> Cc., value adjustment board <VABCLERKLlcollierclerk.com> Subject: FW, Our Evod-PTA JD 8816 34595002440. 2020-0055S External Memge. Please use caution when opening attachments, clicking links, of repfying to this message, � We are requesting the Prooer� ai7ItalSef._CY. nce for hearings dallied 12/4/20; additionally, we never received the tran-.�action or ID numbers for these petitions. These petitions were transferred by agent for our 2020 appeals: 2020-00S61 Please advise, From.- I�asrha Sorrerp Sent: Thursday, member 12, 2020 4:44 PM To-, C ellj r. L Ts!OkwA. Sublen. Our Evid-PTA.)D 8816 34S9S002440; 2020-005S5 Good day, Meaty confirm receipt our attached evidence has been received for the captioned petitions, Ad+ditoonally, Diane, 0-eFromo, from our office, submitted an Agent Appt- transfer YLe email on 111o6l2o We would like this petition added to our AKia account, if possible Please advise. TrANK VW, INA51LIA 9C* t.*O PRorcR i v tau AAA ki G E74 . LLC_ PRCWIRTY TAx 54RYwn os Room, LLC. M1 Syma & Anomm, P.A. 160 w. (>.VIAMC PAAAL &Vet S'i: JIN FORT tAumnDpoi- FL 5 1311 0: M54) 2OZ9696 R -P4V A4AD!tVA w0- 1 G10ft9mumm Martha S. Venurs Frtarn:. Martha S Vtrgdfa vrt behatf of value adjustment boa: i Sent: Wednesday, Decernk t 2, 2020 10:28 AM To: Bacilba gorrero'; 'vah@collierappraisef.com' Subject- FW: Our Evid-PTA-CS S406 79271800141; 2020-OOS60 Attachments: Our Evid-PTA-CS 5406 792718M141; 2020.00560,pdf; Read, RE: +fur Ev+d-PTA-CS 5406 79271800141; 2020.00S60 Morning NN, Rorrero, The evidence exchange is with the property Appraiser's Office, For future reference their e-mail isyabecollir cony . 1 have included there in this e-mail. Thanks, VAS Clerks From: Basilia Borrera <bborrerq@taxflorida.com> Sent: Wednesday, December 2, 2020 10 13 AM To! tColli+erclerk<0olllercterk.@collierclert.com> Cc: ualt+e adaustryient board {VABCLERK@collierderk_com? Subject; FW: Our Evid PTA -CS 5406 79271800141, 2020-00560 External Message- Please use caution when opening attachevenis, cl!Icking links, or replying to this message We are requesting the PrQDertY fdi5er evidencrt for heanngs dated 12/4120; additionally, we never received the transactlon of ID numbers for these petitions These petitions were transferred by agent for our 2020 appeals 2020-00561. f f# ►� N f rl Please advise. From: Basilia Bvrrero Sent: Thursday, November 12, 2020 4-29 PM To: CoilWrClerk co laercterk..c.oni Cc: va!}clerk,collierclerk.czarn� Subject: our Evid-PTA-CS 5406 79271800141; 2020-00560 Good day,, Please confirm receipt our attached evidence has been received for the captioned petitions. Additionalby, Diane DeFronzo, from our office, submitted an Agent Appt- transfer via email on 11/06/20. We would like this petition added to our Axla account, if possible Plea" advise. TuAmvw, lASIL1A S>EAa ► o"RTw TAA ALLJAOOa GROUP, LLC. PKorvlTv Tax SsAviccs dr gd0AAIDA, LLC. MJ SnaN[ & Ariou A Es. P.A. FDKt tPIAyr: PAU. R 1431 CT ;954i 202.96% w' ,TAx tGI CQM ■1110r PTk Martha S. U'eWra From; Jenny Slale <jbIait0collierappraiser.com; Saint. Wednesday, December 2, 2020 2:35 PM To- value adjustment board cc 'vab': 'Jack E Redding', 'Elizabeth A, Moline Subject: PETITIONS 55S,S58,560,561 External Message: Please use caution when opening attachment, clicking links, or replying to this message. Our office ryas notified today (Wednesday) that Tim Hart's office was requesting the PA's evidence in exchange for the above mentioned petitions. We were unaware that they had submitted any evidence at all for these until this morning. They emailed their evidence to vabclerk@coiliercierk.com, and coil iefclerk4D(olliercierk.com on November 12'", but never uploaded It to Axia, or participated in the evidence exchange with the PA by emailing it directly to us The clerk's office never notified us that any evidence was ;sent to them Mr. Hart had 23 other petitions with us that have already been heard this year JNov 6'1, and 17" hearing dates.) In all of these othef petitions the evidence was either uploaded to Axia or submitted directly to the PA as per statutory requirements, Additionally, for each one of the 4 petition hearing notices in question, the notice advises the petitioner to participate in the evidence exchange directly with the PA, not the clerk's office, (NrKtrx of Tor i ff Coa3gVmnnr1Mto 41vnagement irtlp►4v'4'rr*nt6 tvpartme+rt rAlle-r Car:nty Prop ny Appr&.swr Representing Abe }runner, CFA 3950 Radio Rcad Naoki. Florida 14104 P12 ISA itrtsJt�co�racr�ralsgr.�om IO��Ct.�,C!ar r Martka S. Vergara From: [pane DeFronzo <admvn0taxflorida.c(>►n> Sent: Wednesday, Decerntwr 2, 2020 5:06 PM To: value adjustment board "Oct Collier Good Cause Reschedule Request Pet #242{t..OMO, 00561, 00555, 00558 Multiple Parcels Attedwwnb: Collier FAQ letter pdf External Message: Please use caution when opening attachments, clicking links, or replying to this message AIM VAB Attorneys, We attempted to submit our evidence to ARIA accordsng to the Property Appraisers evidence exchange instruction can the attached letter. ARIA would not allow us to upload the evidence so we emailed it to the VAB on 1 1112120 and fequ,ested they add the evidence to AXIA for us. To date we have not received the Property Appraisers evidence and respectfully request a reschedule of these hearings_ Please crate, these petitions were transferred to our firm, We have requested all correspondence from the VAB be sent to our attention and t1he VAB has been unable to honor this request. This has created further confusion to the situation, Please confirm recelpt of this email and that our request will be considered. Lar+uW PFFFewQ prrsKpn Tax ALLww t Gaow, UC IM Noaswty t/u URVKcs or ftoiwA. tiC. M) STUN1 1k Asxoc►AT9%, PA. 0 irri4t If-.41,4V 049444GFAMA. Soo Sit 402 pvtU A..f FL 33111 tAi` w TAYRoww.co►t COLLIER COUNTY PROPERTY APPRAISER ABE SKINNER, CFA TIM HART C/O MOPERTY TAX AWANCE GROUP 1640 Na. OAKLA t4l) PARK EM VD, STE 402 F1 LA11M.0-041,1F, FL 13311 Petrtiolt Number- 2(*O-WV I Folio Number 6626 1 "M22 R7712TE =.— You have filed a petition with the Co liar County Value Adjuatment BOW (VAID) The VAD CleWs office will notify ym as io the date, tune and plum for the hearing on )mm petition. It the Real PFOPatY Parcel You are petitioning has a property record earth, dw pmp" details am available to you onlirm an ow wvbsile at W If you don't have weem tothe ItKerriet, ple*At call emir offict at (239) 252-914 1, reference YOW petition number and mA to ha-.v your pnaperty reDord card monad bu yov T)w. ptopeitr &ail report is attached fbir all Tangible Pmorad PrnpW) peritkms You cart pwicipate to an exchange of evidence with Our ofte pom to y*w bearing(s� if you chnx)w to Participate, you mum provide list ol'your evidence, a co" of all docuMentation you insaW to pmetil wwJ a suntroary of dw tes6monY Of wor vmble*esi to out offkv OR upkmd to the VAN Clerk's AMA pnigram (Prvfmvd) to TWe deadline for submiaiion is fiffeen day,, heft we the wheduled date of your hewing if you w r2qLva in writing* the Property Aproraism's evidence: and a suronwy of evidence to be prrstjecd by imesseA will bay provided to you no lata than w%-cn days before yaw bowing. If you do not provide yliuT gvidemv fifteen 44y % prior to the hemri% we WHI assunw 111M NO EVIDENCE will to submkud on YIWF bCbMlf Smijor, 194.014 Flotilla Statute ptovklm that ix, pelitiorw may pretent testimony or odw cvidenitary nmictish to the Value Adjusinwat Board. that w*rc requested in writing 11►y the Pmpmy Appraiser, of which the petimmer hod Itttawleidge arid which weft denied to the Promty Appmiver. TMS LETTER 18 THE REQUEST FOk THAT EVIDENCC. If YOu wOUN "M dw SP@CW MA9i1Wft to 0maler only the cvi&-mc included when you filed your petition, and nothiop wWWorial will be submitted Ow to your hearing date. pkuc sign and ram this laftr to the Collier CAnkivtv I'm4vtty Appm� w's office. U You haC not already dom so, we ancourage you to came in to the Property Appraiser's of to dimicuss your asset-smtot wWi s member af out staX Sincerely yours Abe Skinim, CFA Collier County Properly Appraiser Sigajmff' Prinmd Non Date 300 Pole ftod - Mj&x Naaral. 24 f W-31W * ("0)23"041 - Par- OM),?M-207f *%Nw ftA*"WvWAvWaW" x FLORIDA VALUE ADJUSTMENT BOARD CLERK'S NOTICE Collier County DR-485WCN R. 01/17 Rule 12D-16.002 F.A.C. Effective 01/17 To SST IV 275 GOODLETTE-FRANK RD From Crystal K. Kinzel, Clerk BOX 320099 Clerk, Value Adjustment Board ALEXAN DRIA, VA 22320 Address Value Adjustment Board 3299 Tamiami Trail E, Ste.401 Naples, FL 34112 Petition # 2020-00561 Phone 239-252-8399 Representative # Email vabderk(@_collierderk.com This notice will inform the parties of the followinq 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.C.) ❑ 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 12D-9.029, F.A.C.) ❑ The board found good cause to reschedule your hearing. Your new hearing date will be sent to you. IWIThe 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 ❑ petitioner requested on the petitioner's form on: ■❑ other ❑ A copy was provided to the property appraiser. Crystal K. Kinzel, Clerk Signature, deputy clerk 12/03/2020 Date 2020-00561 Page 1 of 2 Collier County VAB — Reschedule/Good Cause Review — 2020 Petition Number 2020-00561 Review Date 12/3/20 Grant/Deny Deny Explanation This hearing is set for 12/4/20 at 3:00 pm and the notice for this hearing was provided to petitioner on 11/4/20. On 12/3/20, petitioner requested to reschedule this hearing and three (3) other Collier County VAB hearings also set on 12/4/20, citing failure on the part of the Collier County Property Appraiser's Office to exchange evidence. Petitioner claims that petitioner attempted to upload evidence into Axia and was not successful, so petitioner forwarded petitioner's evidence to the VAB. In review of this matter and other matters filed by petitioner, it is clear that petitioner is well aware of the evidence exchange process, and knows or should know that if an attempt to upload evidence into the Axia system cannot be accomplished, that petitioner must provide petitioner's evidence to the property appraiser's office directly, and not the VAB. The same is stated in the letter from the PAO that petitioner included in petitioner's instant request. The PAO advises to upload evidence into Axia or provide petitioner's evidence directly to the PAO. Two (2) of the other hearings scheduled for 12/4/20 have already been rescheduled to consolidate petitioner's hearings on 12/4/20 as a courtesy to the petitioner. Petitioner has failed to meet the criteria set forth in F.S. 194.032(2)(a), F.A.C. 12D- 9.019(4), and most relevant F.A.0 12D-9.020(3)(b), and as such, petitioner's request must be denied, and the hearing scheduled for 12/4/20 at 3:00 pm must continue as scheduled. Martha S. Vergara From: Diane DeFronzo <admin@taxflorida.com> Sent: Friday, December 11, 2020 5:26 PM To: value adjustment board Cc: Jeff Nelson; Tim Hart; Patrick J. Risch Subject: Reconsideration Req. Collier Pet. #2020-0555,0558,0560,0561 Attachments: Reconsideration Req. Collier Pet. #2020-0555,0558,0560,0561.pdf; Reconsideration Req. Supporting Documentation Collier Pet. #2020-0555,0558,0560,0561.pdf External Message: Please use caution when opening attachments, clicking links, or replying to this message. Good evening, Please see attached reconsideration request for the captioned petitions. Regards, n rAt) DIANE DEFRONzo PROPERTY TAX ALLIANCE GROUP, LLC. PROPERTY TAX SERVICES OF FLORIDA, LLC. M1 STONE & ASSOCIATES, P.A. O: (954) 202-9696 1640 W. OAKLAND PARK BLVD. STE:402 FORT LAUDERDALE, FL 33311 www.TAxFLORIDA.COM 1 will PT,.� PROPERTY TAX SOLUTIONS December 11, 2020 Collier County Attn: Collier County Value Adjustment Board 3299 Tamiami Trail East Naples, FL 34112 RE: Petitions 2020-0555, 0558, 0560, and 0561 Dear Clerk of the Court: I am writing this complaint to address the communication issues with the VAR, our evidence exchange, and the hearings for petition #'s 2020-0555, 0558, 0560, and 0561. Communication Issues with the VAB These petitions were originally filed by Property Tax Advisors Inc. and then later transferred to our company Property Tax Alliance Group. Within the transfer multiple documented requests were sent to the VAB asking that communication regarding the hearings be sent to our office as we would be handling the process. This request was not honored by the VAB and hearing notices were sent to Property Tax Advisors who had to forward the notices to our office. Additionally, after the transfer of the petitions we were unable to upload evidence into AXIA using our credentials. Evidence Submission Issues Our evidence was emailed to the Value Adjustment Board on 11/12/2020 (7 days prior to the 11/19/20 deadline) with a request that the VAB Clerk upload the evidence to ARIA. We work with the various County VAB's throughout the state and this is a very common- and widely accepted request in instances where the parties involved in evidence exchange are having difficulties with the AXIA technology. VAB Clerks in other counties regularly assist and upload evidence into the system when the Petitioner or Property Appraiser request the Clerks assistance. Regardless of our attempt to timely submit evidence, the PAO and VAB Counsel denied our request to reschedule the hearing. We attended the hearing on 12/4/20 to plead our case with the Special Magistrate under the assumption that our evidence was admissible due to our good faith efforts to substantially comply with the rules of evidence exchange. Chapter 12D-9.020 6, FAC - states Neither the board nor the special magistrate shall take any general action regarding compliance with this section, but any action on each petition shall be considered on a case by case basis. Any action shall be based on a consideration of whether there has been a "substantial noncompliance" with this section, and shall be taken at a scheduled hearing and based on evidence presented at such hearing. "General action" means a prearranged course of conduct not based on evidence received in a specific case at a scheduled hearing on a petition. will PT1°�►.� PROPERTY TAX SOLUTIONS Inaccuracies within the Special Magistrates Findings of Fact In reading the Recommended Decision of the Special Magistrate, there appears to be some inaccuracies, (or at minimum a need for greater context), in her Findings of Fact. These inaccuracies are as follows: Inaccurate Special Magistrate Comment - PET did not submit evidence in a timely manner to the VAB and PET did not exchange with PAO, when requested. The Petitioner's evidence was emailed to the VAB on 11/12/2020 at 4:44 PM, of which it was acknowledged received and read receipt received on 11/13/2020 at 8:54 AM (see attached read receipts). With each Petitioner's evidence submission email, there was a request asking the VAB to upload the evidence into AXIA as Property Tax Alliance Group was unable to upload the evidence into the AXIA system. The deadline for evidence submission for the respective petitions was 1 I/19/2020 which was 7 days after the evidence was submitted. This gave the VAB more than enough time to assist with our request to upload evidence into the AXIA System. • The Property Appraisers Letter regarding hearing procedures and evidence exchange directs the petitioner to submit evidence via the Clerk's VAB AXIA System. https://www.colliercierk.com/axiaweb2O2O/ • The Value Adjustment Board Notice of Hearing (section regarding evidence exchange) dated 11 /04/2020, did not provide a specific physical address, email address, fax line, or internet kink to either the PAO office or the Clerk of the Court (VAB). Accordingly, the evidence was remitted to yabclerk e collierclerk.com and CollierClerk(a,collierclerk.com, the official correspondence e-mail address which is referenced in the VAB Notice of Hearing (see attached). • Chapter 12D-9.007 12, FAC - states that the board clerk is the official record keeper for the board and shall maintain a record of the proceedings which shall consist of (a) All filed documents - Our evidence submitted on 11/12/2020 was not retained or made available at the 12/4/2020 hearing. Inaccurate Special Magistrate Comment - PET requested the evidence packet be returned, since the evidence would not be admitted for consideration. No evidence was admitted into record for consideration. • 'Ile Petitioner did not seek the return of the hard copy evidence which was brought to the hearing on 12/4/2020. The evidence was returned to the petitioner after the Special Magistrate made the determination to not review the evidence upon the PAO's office objecting to the acceptance of petitioner evidence. will PTA. PROPERTY TAX SOLUTIONS Inaccurate Special Magistrate Comment - The Petitioner was present at the hearing, but the Petitioner had not previously submitted evidence. * The Petitioner's evidence was emailed to VAB on 11/12/2020 at 4:44 PM, of which it was acknowledged received and read on 11/13/2020 at 8:54 AM (see attached read receipts). We respectfully request the VAB Clerk submit this response along with the supporting documents to the Special Magistrate for reconsideration. Our effort is to assure that the taxpayer be treated fairly and granted their right to statutory due process. Kindest �Regards, Tim Hart Cc: Patrick Risch Hill Ward Henderson Basilia Borrero From: Basilia Borrero Sent: Thursday, November 12, 2020 4:44 PM To: CollierClerk@collierclerk.com Cc: vabclerk@collierclerk.com Subject: Our Evid-PTA-JD 8816 34595002440; 2020-00555 Attachments: Our Evid-PTA-JD 8816 34595002440; 2020-00555.pdf Good day, Please confirm receipt our attached evidence has been received for the captioned petitions. Additionally, Diane DeFronzo, from our office, submitted an Agent Appt- transfer via email on 11/06/20. We would like this petition added to our Axia account, if possible. Please advise. THANKYOU, BASILIA BORRERO PROPERTY TAX ALLIANCE GROUP, LLC. PROPERTY TAX SERVICES OF FLORIDA, LLC. MJ STONE & ASSOCIATES, P.A. 1640 W. OAKLAND PARK BLVD. STE: 402 FORT LAUDERDALE, FL 33311 0: (954) 202.9696 BBoRRERO@TAXFLORIDA.COM www.TAxFLoRiDA.coM 1 Basilia Borrero From: Microsoft Outlook To: CollierClerk@collierclerk.com; vabclerk@colliercierk.com Sent: Thursday, November 12, 2020 4:44 PM Subject: Relayed: Our Evid-PTA-JD 8816 34595002440; 2020-00555 Delivery to these recipients or groups is complete, but no delivery notification was sent by the destination server: Coll ierClerWcollierclerk.com(CollierClerk(&collierclerk.com) vabclerk colliercl re k.com (vabqIerk@collierclerk.com Subject: Our Evid-PTA-JD 8816 34595002440; 2020-00555 Basilia Borrero From: Basilia Borrero Sent: Thursday, November 12, 2020 5:08 PM To: CollierClerk@collierclerk.com Cc: vabclerk@collierclerk.com Subject: RE: Our Evid-PTA-JD 8816 34595002440; 2020-00555 Attachments: Collier VAB 2020 Agent Appt-Transfer.pdf See Agent Appt-Transfer attached From: Basilia Borrero Sent: Thursday, November 12, 2020 4:44 PM To: CollierClerk@collierclerk.com Cc: vabclerk@colliercierk.com Subject: Our Evid-PTA-JD 8816 34595002440; 2020-00555 Good day, Please confirm receipt our attached evidence has been received for the captioned petitions. Additionally, Diane DeFronzo, from our office, submitted an Agent Appt- transfer via email on 11/06/20. We would like this petition added to our Axia account, if possible. Please advise. THANK YOU, BASILIA BORRERO PROPERTY TAX ALLIANCE GROUP, LLC. PROPERTY TAX SERVICES OF FLORIDA. LLC. M1 STONE & ASSOCIATES, P.A. 1640 W. OAKLAND PARK BLVD, STE: 402 FORT LAUDERDALE, FL 33311 O: (954) 202.9696 BBORRERO @TAXFLORIDA.COM, WW W.TAXFLORIDA.COM PT L fma9) Basilia Borrero From: value adjustment board <VABCLERK@collierclerk.com> To: Basilia Borrero Sent: Friday, November 13, 2020 8:35 AM Subject: Read: RE: Our Evid-PTA-JD 8816 34595002440; 2020-00555 Your message To: value adjustment board Subject: RE: Our Evid-PTA-JD 8816 34595002440; 2020-00555 Sent: Thursday, November 12, 2020 5:07:59 PM (UTC-05:00) Eastern Time (US &amp; Canada) was read on Friday, November 13, 2020 8:35:23 AM (UTC-05:00) Eastern Time (US &amp; Canada). Please visit us on the web at www.colliercierk.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�& Itp £rcierk�grn 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 email 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. Basilia Borrero From: Sent: To: Cc: Subject: Attachments: Tracking: Good day, Basilia Borrero Thursday, November 12, 2020 4:30 PM CollierClerk@collierclerk.com vabclerk@collierclerk.com Our Evid-PTA-CS 6366 70971360003; 2020-00558 Our Evid-PTA-CS 6366 70971360003; 2020-00558.pdf Recipient CollierClerk@colIierclerk.com vabclerk@collierclerk.com Diane DeFronzo Read Read: 11/12/2020 4:39 PM Please confirm receipt our attached evidence has been received for the captioned petitions. Additionally, Diane DeFronzo, from our office, submitted an Agent Appt- transfer via email on 11/06/20. We would like this petition added to our Axia account, if possible. Please advise. THANK YOU, BASILIA BORRERO PROPERTY TAX ALLIANCE GROUP, LLC. PROPERTY TAX SERVICES OF FLORIDA, I.I.C. MJ STONE & ASSOCIATES, P.A. 1640 W. OAKLAND PARK BLVD. STE: 402 FORT LAUDERDALE, FL 33311 0: (954) 202.9696 BBORRERO TAXFLORIDA.COM www.TAxFLoRiDA.com Basilia Borrero From: Microsoft Outlook To: CollierClerk@collierclerk.com; vabclerk@collierclerk.com Sent: Thursday, November 12, 2020 4:31 PM Subject: Relayed: Our Evid-PTA-CS 6366 70971360003; 2020-00558 Delivery to these recipients or groups is complete, but no delivery notification was sent by the destination server: CollierClerk(dcollierclerk.com (CollierClerk(-@colliercierk.com vabclerk@collierclerk.com (vabclerkCdcollierclerk.com) Subject: Our Evid-PTA-CS 6366 70971360003; 2020-00558 Basilia Borrero From: Basilia Borrero Sent: Thursday, November 12, 2020 5:08 PM To: CollierClerk@collierclerk.com Cc: vabclerk@collierclerk.com Subject: RE: Our Evid-PTA-CS 6366 70971360003; 2020-00558 Attachments: Collier VAB 2020 Agent Appt-Transfer.pdf See Agent Appt-Transfer attached From: Basilia Borrero Sent: Thursday, November 12, 2020 4:30 PM To: 'CollierClerk@collierclerk.com' <CollierClerk@collierclerk.com> Cc: 'vabclerk@collierclerk.com'<vabclerk@collierclerk.com> Subject: Our Evid-PTA-CS 6366 70971360003; 2020-00558 Good day, Please confirm receipt our attached evidence has been received for the captioned petitions. Additionally, Diane DeFronzo, from our office, submitted an Agent Appt- transfer via email on 11/06/20. We would like this petition added to our Axia account, if possible. Please advise. THANK YOU, BASIUA BORRERO PROPERTY TAX ALLIANCE GROUP, LLC. PROPERTY TAX SERVICES OF FLORIDA, LLC. MJ STONE & ASSOCIATES, P.A. 1640 W. OAKLAND PARK BLVD. STE: 402 FORT LAUDERDALE, FL 33311 O: (954) 202.9696 BBORRERO TAXFLORIDA.COM wMW W.TAXFLORIDA.COM Basilia Borrero From: value adjustment board <VABCLERK@collierclerk.com> To: Basilia Borrero Sent: Friday, November 13, 2020 8:35 AM Subject: Read: RE: Our Evid-PTA-CS 6366 70971360003; 2020-00558 Your message To: value adjustment board Subject: RE: Our Evid-PTA-CS 6366 70971360003; 2020-00558 Sent: Thursday, November 12, 2020 5:07:39 PM (UTC-05:00) Eastern Time (US &amp; Canada) was read on Friday, November 13, 2020 8:35:25 AM (UTC-05:00) Eastern Time (US &amp; Canada). 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 emaihng t . ;;; ,, ,, ,,p_«,r Jl .� k <<r . 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. Basilia Borrero From: Sent: To: Cc: Subject: Attachments: Tracking: Good day, Basilia Borrero Thursday, November 12, 2020 4:29 PM CollierClerk@collierclerk.com vabclerk@collierclerk.com Our Evid-PTA-CS 5406 79271800141; 2020-00560 Our Evid-PTA-CS 5406 79271800141; 2020-00560.pdf Recipient CollierClerk@collierclerk.com vabclerk@collierclerk.com Diane DeFronzo Read Read: 11/16/2020 6:22 PM Please confirm receipt our attached evidence has been received for the captioned petitions. Additionally, Diane DeFronzo, from our office, submitted an Agent Appt- transfer via email on 11/06/20. We would like this petition added to our Axia account, if possible. Please advise. THANK YOU, BASILIA BORRERO PROPERTY TAX ALLIANCE GROUP, LLC. PROPERTY TAX SERVICES OF FLORIDA, LLC. MJ STONE & ASSOCIATES, P.A. 1640 W. OAKLAND PARK BLVD. STE: 402 FORT LAUDERDALE, FL 33311 0: (954) 202.9696 BBORRERO TAXFLORIDA.COM www.TAxFLoiuDA.com PTA� a in 1 Basilia Borrero From: Microsoft Outlook To: CollierClerk@collierclerk.com; vabclerk@collierclerk.com Sent: Thursday, November 12, 2020 4:29 PM Subject: Relayed: Our Evid-PTA-CS 5406 79271800141; 2020-00560 Delivery to these recipients or groups is complete, but no delivery notification was sent by the destination server: CollierClerkC@colliercierk.com (CollierClerk(&collierclerk.com vabclerk@colliercierk.com (vabclerkColl ierclerkcom) Subject: Our Evid-PTA-CS 5406 79271800141; 2020-00560 Basilia Borrero From: Basilia Borrero Sent: Thursday, November 12, 2020 S:07 PM To: CollierClerk@collierclerk.com Cc: vabclerk@collierclerk.com Subject: RE: Our Evid-PTA-CS 5406 79271800141; 2020-00560 Attachments: Collier VAB 2020 Agent Appt-Transfer.pdf Tracking: Recipient Read CollierClerk@colIierclerk.com vabclerk@collierclerk.com Diane DeFronzo Read: 11/19/2020 9:45 AM See Agent Appt-Transfer attached From: Basilia Borrero Sent: Thursday, November 12, 2020 4:29 PM To:'CollierClerk@collierclerk.com' <CollierClerk@coilierclerk.com> Cc: 'vabclerk@collierclerk.com'<vabclerk@collierclerk.com> Subject: Our Evid-PTA-CS 5406 79271800141; 2020-00560 Good day, Please confirm receipt our attached evidence has been received for the captioned petitions. Additionally, Diane DeFronzo, from our office, submitted an Agent Appt- transfer via email on 11/06/20. We would like this petition added to our Axia account, if possible. Please advise. THANK YOU, BASILIA BORRERO PROPERTY TAX ALLIANCE GROUP, LLC. PROPERTY TAX SERVICES OF FLORIDA, LLC. M1 STONE & ASSOCIATES, P.A. 1640 W. OAKLAND PARK BLVD. STE: 402 FORT LAUDERDALE, FL 33311 O: (954) 202.9696 B BORRERO@TAX F LORI DA.COM www.TAXFLORIDA.cOM PTA 1291 Basilia Borrero From: value adjustment board <VABCLERK@collierclerk.com> To: Basilia Borrero Sent: Friday, November 13, 2020 8:35 AM Subject: Read: Our Evid-PTA-CS 5406 79271800141; 2020-00560 Your message To: value adjustment board Subject: Our Evid-PTA-CS 5406 79271800141; 2020-00560 Sent: Thursday, November 12, 2020 4:28:35 PM (UTC-05:00) Eastern Time (US &amp; Canada) was read on Friday, November 13, 2020 8:34:47 AM (UTC-05:00) Eastern Time (US &amp; Canada). 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 hclpde�k�i�411ic1 re k.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 CollierCierk.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. Basilia Borrero From: value adjustment board <VABCLERK@collierclerk.com> To: Basilia Borrero Sent: Friday, November 13, 2020 8:35 AM Subject: Read: RE: Our Evid-PTA-CS 5406 79271800141; 2020-00560 Your message To: value adjustment board Subject: RE: Our Evid-PTA-CS 5406 79271800141; 2020-00560 Sent: Thursday, November 12, 2020 5:06:58 PM (UTC-05:00) Eastern Time (US &amp; Canada) was read on Friday, November 13, 2020 8:35:26 AM (UTC-05:00) Eastern Time (US &amp; Canada). Please visit us on the web at www.colliercierk.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 emailmg f ; 4 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 CollierCierk.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. Basilia Borrero From: Basilia Borrero Sent: Thursday, November 12, 2020 4:47 PM To: CollierClerk@collierclerk.com Cc: vabclerk@collierclerk.com Subject: Our Evid-PTA-SS 4010 19060120005; 2020-00561 Attachments: Our Evid-PTA-SS 4010 19060120005; 2020-00561.pdf Good day, Please confirm receipt our attached evidence has been received for the captioned petitions. Additionally, Diane DeFronzo, from our office, submitted an Agent Appt- transfer via email on 11/06/20. We would like this petition added to our Axia account, if possible. Please advise. THANK YOU, BASILIA BORRERO PROPERTY TAx ALLIANCE GROUP, LLC. PROPERTY TAX SERVICES Of FLORIDA, LLC. MJ STONE & ASSOCIATES, P.A. 1640 W. OAKLAND PARK BLVD. STE: 402 FORT LAUDERDALE, FL 33311 O: (954) 202.9696 BBORRERO @TAXFLORI DA.COM WINW JAXFLORIDA.COM Basilia Borrero From: Microsoft Outlook To: CollierClerk@collierclerk.com; vabclerk@collierclerk.com Sent: Thursday, November 12, 2020 4:47 PM Subject: Relayed: Our Evid-PTA-SS 4010 19060120005; 2020-00561 Delivery to these recipients or groups is complete, but no delivery notification was sent by the destination server: CollierClerkCa�collierclerk rnm (CollierClerkCc�collierclerk com) vabclerk(a collierclerk.com (vabclerkCO collierclerk com) Subject: Our Evid-PTA-SS 4010 19060120005; 2020-00561 Basilia Borrero From: Basilia Borrero Sent: Thursday, November 12, 2020 5:08 PM To: 'CollierClerk@collierclerk.com' Cc: 'vabclerk@collierclerk.com' Subject: RE: Our Evid-PTA-SS 4010 19060120005; 2020-00561 Attachments: Collier VAB 2020 Agent Appt-Transfer.pdf See Agent Appt-Transfer attached From: Basilia Borrero Sent: Thursday, November 12, 2020 4:47 PM To: CollierClerk@collierclerk.com Cc: vabclerk@collierclerk.com Subject: Our Evid-PTA-SS 4010 19060120005; 2020-00561 Good day, Please confirm receipt our attached evidence has been received for the captioned petitions. Additionally, Diane DeFronzo, from our office, submitted an Agent Appt- transfer via email on 11/06/20. We would like this petition added to our Axia account, if possible. Please advise. THANK YOU, BASILIA BORRERO PROPERTY TAX ALUANCE GROUP, LLC. PROPERTY TAX SERVICES OF FLORIDA, LLC. M1 STONE & ASSOCIATES, P.A. 1640 W. OAKLAND PARK BLVD. STE: 402 FORT LAUDERDALE, FL 33311 0: (954) 202.9696 BBORREROC@TAXFLORI DA.COM w W.TAXFLORIDA.COM Basilia Borrero From: value adjustment board <VABCLERK@collierclerk.com> To: Basilia Borrero Sent: Friday, November 13, 2020 8:54 AM Subject: Read: Our Evid-PTA-SS 4010 19060120005; 2020-00561 Your message To: value adjustment board Subject: Our Evid-PTA-SS 4010 19060120005; 2020-00561 Sent: Thursday, November 12, 2020 4:46:43 PM (LTTC-05:00) Eastern Time (US &amp; Canada) was read on Friday, November 13, 2020 8:54:09 AM (UTC-05:00) Eastern Time (US &amp; Canada). Please visit us on the web at www.colliercierk.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 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 CollierCierk.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. Martha S. Vergara From: holly@cosbylaw.com Sent: Tuesday, December 15, 2020 4:42 PM To: value adjustment board Subject: [WARNING: MESSAGE ENCRYPTED]RE: Reconsideration Req. Collier Pet. #2020-0555,0558,0560,0561 Attachments: Memo Re VAB right to accept recommendation - Collier - forwarded to petitioners.pdf Importance: High External Message: Please use caution when opening attachments, clicking links, or replying to this message Good afternoon, have reviewed the petitioner's request for reconsideration. Please provide the petitioner with the attached memo and the following: Please see the attached memorandum, which was drafted in 2018 and which still stands today. As the petitioner is a professional taxpayer representative and knows or should know the laws and rules which govern Florida Value Adjustment Boards (VAB), the petitioner should know that uploading evidence into the Axia system DOES NOT commence the evidence exchange process unless such a local VAB policy is in place. Such a local policy is not in place in Collier County, nor will the current VAB Counsel ever advise that such a policy be put into place, as such a policy would limit and/or expand Florida Statute Sections 194.011(4,5) and Florida Administrative Code Section 12D-9.020. The VAB is not authorized to expand upon the laws and rules that govern Florida VABs. The Collier County Property Appraiser (PAO) also provides a letter to petitioners, providing options for petitioners for evidence production. If uploading into Axia cannot be accomplished, which is a concession offered by the PAO on a temporary basis, then providing evidence DIRECTLY to the PAO would be the acceptable alternative. Providing evidence directly to the Collier County VAB DOES NOT commence the evidence exchange process and DOES NOT replace the petitioner's responsibilities to exchange evidence with the PAO directly. The petitioner's request for reconsideration for the referenced petitions shall be hereby denied, pursuant to the laws and rules set forth and referenced in the attached memorandum and pursuant to the explanation hereinabove. Respectfully, Holly Cosby 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 (holly(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: Martha S. Vergara <Martha.Vergara@collierclerk.com> On Behalf Of value adjustment board Sent: Monday, December 14, 2020 9:37 AM To: 'holly@cosbylaw.com' <holly@cosbylaw.com> Subject: FW: Reconsideration Req. Collier Pet. #2020-0555,0558,0560,0561 Morning Holly, Attached and below are a request for reconsideration. The letter attached is for the VAB so I think this may be for Board day. I placed a copy of all in each petition dated today. Let me know if there's anything else I need to do. Thanks, Martha From: Diane DeFronzo <admin@taxflorida.com> Sent: Friday, December 11, 2020 5:26 PM To: value adjustment board <VABCLERK@collierclerk.com> Cc: Jeff Nelson <inelson@taxflorida.com>; Tim Hart <thart@taxflorida.com>; Patrick J. Risch <patrick.risch@hwhlaw.com> Subject: Reconsideration Req. Collier Pet. #2020-0555,0558,0560,0561 External Message: Please use caution when opening attachments, clicking links, or replying to this message. Good evening, Please see attached reconsideration request for the captioned petitions. Regards, PT l!► MANE 1E�ONZO PROPERTY TAX ALLIANCE GROUP, LLC. i i t 1 PROPERTY TAX SERVICES OF FLORIDA, LLC. MJ STONE & ASSOCIATES, P.A. O: (954) 202-9696 1640 W. OAKLAND PARK BLVD. STE: 402 FORT LAUDERDALE, FL 33311 www.TAxFLORIDA.COM Please visit us on the web at www.colliercierk.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(a)collierclerk.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. MEMORANDUM FROM: HOLLY E. COSBY LAW OFFICE OF HOLLY E. COSBY, P.A. SUBJECT: VALUE ADJUSTMENT BOARD RIGHT TO ACCEPT SPECIAL MAGISTRATE RECOMMENDATIONS AS PRESENTED DATE: 12/3/2018 Below, please find a legal synopsis for all issues where a petitioner or the property appraiser's office ("PAO") contests the outcome of their hearing to any person or entity affiliated with the Collier County Value Adjustment Board ("VAB"). The Collier County Value Adjustment Board appoints Special Magistrates to hear petitions filed with the Value Adjustment Board. All Special Magistrates are subjected to an application process, to ensure that if appointed, they are competent to hear petitions and make recommendations to the Value Adjustment Board on the issues presented to them. The Value Adjustment Board may, pursuant to Florida Administrative Code 1213-9.031, rely on the recommendations provided by appointed Special Magistrates without any further hearing. Additionally, pursuant to Florida Administrative Code 12D-9.031, the attorney for the Collier County Value Adjustment Board reviews all recommendations and no recommendation is released as final unless and until the attorney for the Collier County Value Adjustment Board affirms that the same is compliant with the Florida Statutes and the Florida Administrative Code. Each finalized recommendation is presented to the Value Adjustment Board and the Value Adjustment Board asks their attorney, on the record, whether the recommendations submitted are in compliance with Florida Statutes and the Florida Administrative Code. Once the attorney for the Collier County Value Adjustment Board confirms that the recommendations are in compliance with Florida Statutes and the Florida Administrative Code, the Value Adjustment Board may accept said recommendations as final decisions without any further discussion or hearing. In Collier County, in order for a recommendation to be in compliance with Florida Statutes and the Florida Administrative Code, they must contain the following, at minimum: 1) Findings of fact 2) Conclusions of law 3) Description of evidence presented by the parties, if any 4) Application of the evidence tests of credibility, relevancy and sufficiency in overcoming the presumption of correctness (presumption of correctness only for value) 5) Proof that the presumption of correctness was either retained or lost by the property appraiser, and how (only for value) 6) Description of witnesses and testimony, if any 7) A recommendation of acceptance or denial of relief sought 8) Rule or Statute reference, if necessary 9) Basis for recommendation 10) Remand information, if a remand was recommended 11) Denial of relief in matters where a party fails to appear and fails to state good cause for absence 12) Any reference to legal advice from the attorney for the Value Adjustment Board, if advice was sought and/or rendered 13) Any other reference to information that was exchanged or passed from one party to another or to the Value Adjustment Board So long as a recommendation contains the above information, it shall be compliant with the Florida Statutes and Florida Administrative Code. Special Magistrates are relied upon for their knowledge and expertise in evaluating the value, classification exemption etc of real property. All Special Magistrates hired by the Collier County Value Adjustment Board meet the requirements of the Florida Statutes and Florida Administrative Codes which govern Value Adjustment Board operations. It is the responsibility of the parties to meet their burden of proof, in order to prevail If a party does not prevail, then it is because the Special Magistrate did not in their professional opinion, feel that said party met their burden of proof, or it is because the opposing party presented evidence that was more credible, more relevant and/or more sufficient to support their claim All Statutory and Code references utilized as the basis for this information may be found below. In the event that a party is not satisfied with the outcome of a Value Adjustment Board recommendation or final decision, said party may seek recourse in the Collier County Circuit Court, pursuant to the Florida Statutes and Florida Administrative Code sections cited hereinbelow. It is strongly suggested that in the event that a party wishes to pursue any action in Circuit Court, that any such party retain legal counsel. Florida Statute Section 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 2 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 provisions 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. Florida Statute Section 194.034 Hearings and Procedures; Rules (1)(f Nothing herein shall preclude an aggrieved taxpayer from contesting his 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. Florida Statute Section 194.171 Circuit court to have original jurisdiction in tax cases. (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 receipt for the payment, and the receipt shall be filed with the complaint. 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). 3 Florida Statute Section 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. (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. Florida Administrative Code Section 12D-9.001(1) & (2)(p) - Taxpayer Rights in Value Adjustment Board Proceedings. (1) Taxpayers are granted specific rights by Florida law concerning value adjustment board procedures. (2) These rights include: (p) The right to bring an action in circuit court to appeal a value adjustment board valuation decision or decision to disapprove a classification, exemption, portability assessment difference transfer, or to deny a tax deferral or to impose a tax penalty. Florida Administrative Code Section 12D-9.015(14)(0 - Petition; Form and Filing Fee. A person who files a petition may timely file an action in circuit court to preserve the right to proceed in circuit court. 4 Florida Administrative Code Section 12D-9.019(7)(d) - Scheduling and Notice of a Hearing. A petitioner is not required to wait any length of time as a prerequisite to filing an action in circuit court. Florida Administrative Code Section 1213-9.031 Consideration and Adoption of Recommended Decisions of Special Magistrates by Value Adjustment Boards in Administrative Reviews (1) All recommended decisions shall comply with Sections 194.301, 194.034(2) and 194.035(1), F.S. A special magistrate shall not submit to the board, and the board shall not adopt, any recommended decision that is not in compliance with Sections 194.301, 194.034(2) and 194.035(1), F.S. (2) As provided in Sections 194.034(2) and 194.035(1) F.S., the board shall consider the recommended decisions of special magistrates and may act upon the recommended decisions without further hearing. If the board holds further hearing for such consideration, the board clerk shall send notice of the hearing to the parties. Any notice of hearing shall be in the same form as specified in subsection 12D-9.019(3), F.A.C., but need not include items specified in subparagraphs 6. through 9., of that subsection. The board shall consider whether the recommended decisions meet the requirements of subsection (1), and may rely on board legal counsel for such determination. Adoption of recommended decisions need not include a review of the underlying record. (3) If the board determines that a recommended decision meets the requirements of subsection (1) the board shall adopt the recommended decision. When a recommended decision is adopted and rendered by the board, it becomes final. (4) If the board determines that a recommended decision does not comply with the requirements of subsection (1), the board shall proceed as follows: (a) The board shall request the advice of board legal counsel to evaluate further action and shall take the steps necessary for producing a final decision in compliance with subsection (1). (b) The board may direct a special magistrate to produce a recommended decision that complies with subsection (1) based on, if necessary, a review of the entire record. (c) The board shall retain any recommended decisions and all other records of actions under this rule section. Florida Statute Section 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 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 judicial 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 appraiser 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 evidence that the classification or exempt status assigned to the property is incorrect. Florida Statute Section 194.034(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 in s. 194.037 in the manner and form requested. Florida Statute Section 194.035(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 6 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. Respectfully Submitted. 7 Correspondence for Petitions: #2020-377 #2020-378 #2020-567 & #2020-568 Martha S. Vergara From: Ad Valorem Tax <advaloremtax@stearnsweaver.com> Sent: Wednesday, September 23, 2020 3:05 PM To: Martha S. Vergara Cc: Ivette Frometa Subject: Hearings for 2020-377, 2020-378, 2020-00567 & 00568 Follow Up Flag: Follow up Flag Status: Completed External Message: Please use caution when opening attachments, clicking links, or replying to this message. Good afternoon Martha, Do you guys have phone hearing? If so, what should I do to set it in place for the hearings we have on the 22nd Thank you! Ivette Frometa, Legal Assistant to Sabrina Robinson, Esq. Stearns Weaver Miller Weissler Alhadeff & Sitterson, P.A. 150 West Flagler Street, Suite 2200 Miami, FL 33130 Direct Number: 305-789-3352 Email: ifrometa@stearnsweaver.com www.stearnsweaver.com From: Martha S. Vergara Sent: Monday, September 21, 2020 4:55 PM To: Ad Valorem Tax Subject: VAB Hearing Notices for 2020-377 & 2020-378 Attached. Thanks, Martha Vergara BMR & VAB Senior Deputy Clerk Office: 239-252-7240 Fax: 239-252-8408 E-mail: martha.veraaraCcbCollierClerk.com Office of the Clerk of the Circuit Court & Comptroller of Collier County 3299 Tamiami Trail E, Suite #401 Naples, FL 34112 www.CollierClerk.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 hel fides @collierclerk.con 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 Coll ierClerk.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. CONFIDENTIALITY NOTICE: The information contained in this E-mail message is attorney privileged and confidential information intended only for the use of the individual(s) named above. If the reader of this message is not the intended recipient, you are hereby notified that any dissemination, distribution or copy of this communication is strictly prohibited. If you have received this communication in error, please contact the sender by reply E-mail and destroy all copies of the original message. Thank you. Martha S. Vergara From: Martha S. Vergara Sent: Wednesday, September 23, 2020 3:22 PM To: 'Ad Valorem Tax' Subject: RE: Hearings for 2020-377, 2020-378, 2020-00567 & 00568 Hi Ivette, No, our hearing will not have that capability for this years hearings Thanks, Martha Vergara BMR & VAB Senior Deputy Clerk Office: 239-252-7240 Fax: 239-252-8408 E-mail: martha.veraara@CollierClerk.com Office of the Clerk of the Circuit Court & Comptroller of Collier County 3299 Tamiami Trail E, Suite #401 Naples, FL 34112 www.CollierClerk.com From: Ad Valorem Tax<advalore mtax@stearnsweaver.com> Sent: Wednesday, September 23, 2020 3:05 PM To: Martha S. Vergara <Martha.Vergara@collierclerk.com> Cc: Ivette Frometa <ifrometa@stearnsweaver.com> Subject: Hearings for 2020-377, 2020-378, 2020-00567 & 00568 External Message: Please use caution when opening attachments, clicking links, or replying to this message. Good afternoon Martha, Do you guys have phone hearing? If so, what should I do to set it in place for the hearings we have on the 22nd Thank you! Ivette Frometa, Legal Assistant to Sabrina Robinson, Esq. Stearns Weaver Miller Weissler Alhadeff & Sitterson, P.A. 150 West Flagler Street, Suite 2200 Miami, FL 33130 Direct Number: 305-789-3352 Email: ifrometa@stearnsweaver.com www.stearnsweaver.com 1 From: Martha S. Vergara <Martha.Vergara@collierclerk.com> Sent: Monday, September 21, 2020 4:55 PM To: Ad Valorem Tax <advaloremtax@stearnsweaver.com> Subject: VAB Hearing Notices for 2020-377 & 2020-378 Attached. Thanks, Martha Vergara BMR & VAB Senior Deputy Clerk Office: 239-252-7240 Fax: 239-252-8408 E-mail: martha.vergara@CollierClerk.com Office of the Clerk of the Circuit Court & Comptroller of Collier County 3299 Tamiami Trail E, Suite #401 Naples, FL 34112 www.CollierClerk.com Please visit us on the web at www.coilierclerk.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 he pcl sk,�+)collitrclerk_ctmi 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. CONFIDENTIALITY NOTICE: The information contained in this E-mail message is attorney privileged and confidential information intended only for the use of the individual(s) named above. If the reader of this message is not the intended recipient, you are hereby notified that any dissemination, distribution or copy of this communication is strictly prohibited. If you have received this communication in error, please contact the sender by reply E-mail and destroy all copies of the original message. Thank you. Martha S. Vergara From: Ad Valorem Tax <advaloremtax@stearnsweaver.com> Sent: Wednesday, September 23, 2020 3:28 PM To: Martha S. Vergara Subject: RE: Hearings for 2020-377, 2020-378, 2020-00567 & 00568 External Message: Please use caution when opening attachments, clicking links, or replying to this message. So the hearings will be at the VAB? Ivette Frometa, Legal Assistant to Sabrina Robinson, Esq. Stearns Weaver Miller Weissler Alhadeff & Sitterson, P.A. 150 West Flagler Street, Suite 2200 Miami, FL 33130 Direct Number: 305-789-3352 Email: ifrometa@stearnsweaver.com www.stearnsweaver.com From: Martha S. Vergara <Martha.Vergara@collierclerk.com> Sent: Wednesday, September 23, 2020 3:22 PM To: Ad Valorem Tax <advaloremtax@stearnsweaver.com> Subject: RE: Hearings for 2020-377, 2020-378, 2020-00567 & 00568 Hi [vette, No, our hearing will not have that capability for this years hearings. Thanks, Martha Vergara BMR & VAB Senior Deputy Clerk Office: 239-252-7240 Fax: 239-252-8408 E-mail: martha.verciara@CollierClerk.com Office of the Clerk of the Circuit Court & Comptroller of Collier County 3299 Tamiami Trail E, Suite #401 Naples, FL 34112 www.CollierClerk.com From: Ad Valorem Tax <advaloremtax@stearnsweaver.com> Sent: Wednesday, September 23, 2020 3:05 PM To: Martha S. Vergara <Martha.Vergara@collierclerk.com> Cc: Ivette Frometa <ifrometa@stearnsweaver.com> Subject: Hearings for 2020-377, 2020-378, 2020-00567 & 00568 External Message: Please use caution when opening attachments, clicking links, or replying to this message. Good afternoon Martha, Do you guys have phone hearing? If so, what should I do to set it in place for the hearings we have on the 22"d Thank you! Ivette Frometa, Legal Assistant to Sabrina Robinson, Esq. Stearns Weaver Miller Weissler Alhadeff & Sitterson, P.A. 150 West Flagler Street, Suite 2200 Miami, FL 33130 Direct Number: 305-789-3352 Email: ifrometa@stearnsweaver.com www.stearnsweaver.com From: Martha S. Vergara <Martha.Vergara@collierclerk.com> Sent: Monday, September 21, 2020 4:55 PM To: Ad Valorem Tax<advaloremtax@stearnsweaver.com> Subject: VAB Hearing Notices for 2020-377 & 2020-378 Attached. Thanks, Martha Vergara BMR & VAB Senior Deputy Clerk Office: 239-252-7240 Fax: 239-252-8408 E-mail: martha.vergara@CollierClerk.com Office of the Clerk of the Circuit Court & Comptroller of Collier County 3299 Tamiami Trail E, Suite #401 Naples, FL 34112 www.CollierClerk.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 helpdi k �xcollieicic;r� coo 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. CONFIDENTIALITY NOTICE: The information contained in this E-mail message is attorney privileged and confidential information intended only for the use of the individual(s) named above If the reader of this message is not the intended recipient, you are hereby notified that any dissemination, distribution or copy of this communication is strictly prohibited If you have received this communication in error, please contact the sender by reply E-mail and destroy all copies of the original message. Thank you. CONFIDENTIALITY NOTICE: The information contained in this E-mail message is attorney privileged and confidential information intended only for the use of the individual(s) named above. If the reader of this message is not the intended recipient, you are hereby notified that any dissemination, distribution or copy of this communication is strictly prohibited. If you have received this communication in error, please contact the sender by reply E-mail and destroy all copies of the original message. Thank you. Martha S. Vergara From: Martha S. Vergara Sent: Wednesday, September 23, 2020 3:31 PM To: 'Ad Valorem Tax' Subject: RE: Hearings for 2020-377, 2020-378, 2020-00567 & 00568 They will be held here in our building as always. Except this year they will be on the 4th Floor. Thanks, Martha From: Ad Valorem Tax <advaloremtax@stearnsweaver.com> Sent: Wednesday, September 23, 2020 3:28 PM To: Martha S. Vergara <Martha.Vergara@collierclerk.com> Subject: RE: Hearings for 2020-377, 2020-378, 2020-00567 & 00568 External Message: Please use caution when opening attachments, clicking links, or replying to this message. So the hearings will be at the VAB? Ivette Frometa, Legal Assistant to Sabrina Robinson, Esq. Stearns Weaver Miller Weissler Alhadeff & Sitterson, P.A. 150 West Flagler Street, Suite 2200 Miami, FL 33130 Direct Number: 305-789-3352 Email: ifrometa@stearnsweaver.com www.stearnsweaver.com From: Martha S. Vergara <Martha.Vergara@collierclerk.com> Sent: Wednesday, September 23, 2020 3:22 PM To: Ad Valorem Tax <advaloremtax@stearnsweaver.com> Subject: RE: Hearings for 2020-377, 2020-378, 2020-00567 & 00568 Hi Ivette, No, our hearing will not have that capability for this years hearings. Thanks, Martha Vergara BMR & VAB Senior Deputy Clerk Office: 239-252-7240 Fax: 239-252-8408 E-mail: martha.vergara@CollierClerk.com Office of the Clerk of the Circuit Court & Comptroller of Collier County 3299 Tamiami Trail E, Suite #401 Naples, FL 34112 www.CollierClerk.com From: Ad Valorem Tax <advaloremtax stearnsweaver.com> Sent: Wednesday, September 23, 2020 3:05 PM To: Martha S. Vergara <Martha.Vergara@collierclerk.corT» Cc: Ivette Frometa < eta@stearnsweav > Subject: Hearings for 2020-377, 2020-378, 2020-00567 & 00568 External Message: Please use caution when opening attachments, clicking links, or replying to this message. Good afternoon Martha, Do you guys have phone hearing? If so, what should I do to set it in place for the hearings we have on the 22nd Thank you! Ivette Frometa, Legal Assistant to Sabrina Robinson, Esq. Stearns Weaver Miller Weissler Alhadeff & Sitterson, P.A. 150 West Flagler Street, Suite 2200 Miami, FL 33130 Direct Number: 305-789-3352 Email: ifrometa@stearnsweaver.com www. steA rnsweaver.com From: Martha S. Vergara <Martha.Vergara@collierclerk.com> Sent: Monday, September 21, 2020 4:55 PM To: Ad Valorem Tax < dvaloremtax a ste_arnsweav_er.com_> Subject: VAB Hearing Notices for 2020-377 & 2020-378 Attached. Thanks, 2 Martha Vergara BMR & VAB Senior Deputy Clerk Office: 239-252-7240 Fax: 239-252-8408 E-mail: martha.vergara@CollierClerk.com Office of the Clerk of the Circuit Court & Comptroller of Collier County 3299 Tamiami Trail E, Suite #401 Naples, FL 34112 www.CollierClerk.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 helpdesk@collierclerk.coni 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. CONFIDENTIALITY NOTICE: The information contained in this E-mail message is attorney privileged and confidential information intended only for the use of the individual(s) named above. If the reader of this message is not the intended recipient, you are hereby notified that any dissemination, distribution or copy of this communication is strictly prohibited. If you have received this communication in error, please contact the sender by reply E-mail and destroy all copies of the original message. Thank you. CONFIDENTIALITY NOTICE: The information contained in this E-mail message is attorney privileged and confidential information intended only for the use of the individual(s) named above. If the reader of this message is not the intended recipient, you are hereby notified that any dissemination, distribution or copy of this communication is strictly prohibited If you have received this communication in error.. please contact the sender by reply E-mail and destroy all copies of the original message. Thank you. Martha S. Vergara From: Ad Valorem Tax <advaloremtax@stearnsweaver.com> Sent: Wednesday, September 23, 2020 3:34 PM To: Martha S. Vergara Subject: RE: Hearings for 2020-377, 2020-378, 2020-00567 & 00568 External MessaR- Please use caution when opening attachments, clicking links, or replying to this message. Understood. Thank you! Ivette Frometa, Legal Assistant to Sabrina Robinson, Esq. Stearns Weaver Miller Weissler Alhadeff & Sitterson, P.A. 150 West Flagler Street, Suite 2200 Miami, FL 33130 Direct Number: 305-789-3352 Email: ifrometa@stearnsweaver.com www.stearnsweaver.com From: Martha S. Vergara <Martha.Vergara@collierclerk.com> Sent: Wednesday, September 23, 2020 3:31 PM To: Ad Valorem Tax <advaloremtax@stearnsweaver.com> Subject: RE: Hearings for 2020-377, 2020-378, 2020-00567 & 00568 They will be held here in our building as always. Except this year they will be on the 41h Floor. Thanks, Martha From: Ad Valorem Tax <advaloremtax@stearnsweaver.com> Sent: Wednesday, September 23, 2020 3:28 PM To: Martha S. Vergara < ia.Vergara@collierclerk.com> Subject: RE: Hearings for 2020-377, 2020-378, 2020-00567 & 00568 External Message: Please use caution when opening attachments, clicking links, or replying to this message. So the hearings will be at the VAB? Ivette Frometa, Legal Assistant to Sabrina Robinson, Esq. Stearns Weaver Miller Weissler Alhadeff & Sitterson, P.A. 150 West Flagler Street, Suite 2200 Miami, FL 33130 Direct Number: 305-789-3352 Email: ifrometa@stearnsweaver.com www.stearnsweaver.com From: Martha S. Vergara <Martha.Vergara@collierclerk.com> Sent: Wednesday, September 23, 2020 3:22 PM To: Ad Valorem Tax < Jvaloremtax@stearnsweaver.com> Subject: RE: Hearings for 2020-377, 2020-378, 2020-00567 & 00568 Ili Ivette, No, our hearing will not have that capability for this years hearings. Thanks, Martha Vergara BMR & VAB Senior Deputy Clerk Office: 239-252-7240 Fax: 239-252-8408 E-mail: martha.vergara@CollierClerk.com Office of the Clerk of the Circuit Court & Comptroller of Collier County 3299 Tamiami Trail E, Suite #401 Naples, FL 34112 www.CollierClerk.com From: Ad Valorem Tax<advaloremtax@stearnsweaver.co�, > Sent: Wednesday, September 23, 2020 3:05 PM . To: Martha S. Vergara <Martha.Vergara@collierclerk.com> Cc: Ivette Frometa <ifrometa@stearnsweaver.com> Subject: Hearings for 2020-377, 2020-378, 2020-00567 & 00568 External Message: Please use caution when opening attachments, clicking links, or replying to this message. Good afternoon Martha, Do you guys have phone hearing? If so, what should I do to set it in place for the hearings we have on the 22nd Thank you! Ivette Frometa, Legal Assistant to Sabrina Robinson, Esq. Stearns Weaver Miller Weissler Alhadeff & Sitterson, P.A. 150 West Flagler Street, Suite 2200 Miami, FL 33130 Direct Number: 305-789-3352 Email: ifrometa@stearnsweaver.com www.stearnsweaver.com From: Martha S. Vergara <Martha.Vergara@collierclerk.com> Sent: Monday, September 21, 2020 4:55 PM To: Ad Valorem Tax <advalor emtax stearnsweaver.com> Subject: VAB Hearing Notices for 2020-377 & 2020-378 Attached. Thanks, Martha Vergara BMR & VAB Senior Deputy Clerk Office: 239-252-7240 Fax: 239-252-8408 E-mail: martha.vergara@CollierClerk.com Office of the Clerk of the Circuit Court & Comptroller of Collier County 3299 Tamiami Trail E, Suite #401 Naples, FL 34112 www.CollierClerk.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 ,uar, 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. CONFIDENTIALITY NOTICE: The information contained in this E-mail message is attorney privileged and confidential information intended only for the use of the individual(s) named above. If the reader of this message is not the intended recipient, you are hereby notified that any dissemination, distribution or copy of this communication is strictly prohibited. If you have received this communication in error, please contact the sender by reply E-mail and destroy all copies of the original message. Thank you. CONFIDENTIALITY NOTICE: The information contained in this E-mail message is attorney privileged and confidential information intended only for the use of the individual(s) named above. If the reader of this message is not the intended recipient, you are hereby notified that any dissemination, distribution or copy of this communication is strictly prohibited. If you have received this communication in error. please contact the sender by reply E-mail and destroy all copies of the original message. Thank you. CONFIDENTIALITY NOTICE: The information contained in this E-mail message is attorney privileged and confidential information intended only for the use of the individual(s) named above. If the reader of this message is not the intended recipient, you are hereby notified that any dissemination. distribution or copy of this communication is strictly prohibited. If you have received this communication in error, please contact the sender by reply E-mail and destroy all copies of the original message. Thank you, Martha S. Vergara From: Martha S. Vergara on behalf of value adjustment board Sent: Tuesday, September 29, 2020 10:30 AM To: 'Sabrina Robinson'; value adjustment board Cc: Morgan McDonough; Ivette Frometa Subject: RE: Hearings 10/22/2020 - Petitions 2020-00377; 00378; 00567 & 00568 Tracking: Recipient Read 'Sabrina Robinson' value adjustment board Read: 9/29/2020 10:32 AM Morgan McDonough Ivette Frometa Morning All, Below is the response from our VAB Legal Counsel: We are not equipped to have remote VAB Hearing and the as of Friday Governor DeSantis open the state Phase 3. The Governor's Executive Order 20-179 does allow for remote VAB hearings, but they are not required. Additionally, F.A.0 12D-9.026 does set forth some criteria for telephonic hearings, but section 3(a) states specifically, "Unless required by other provisions of state or federal law, the board clerk need not comply with such a request if such telephonic or electronic media are not reasonably available." Thank you, Martha Vergara BMR & VAB Senior Deputy Clerk Office: 239-252-7240 Fax: 239-252-8408 E-mail: martha.veraara@CollierClerk.com Office of the Clerk of the Circuit Court & Comptroller of Collier County 3299 Tamiami Trail E, Suite #401 Naples, FL 34112 www.CollierClerk.com From: Sabrina Robinson <srobinson@stearnsweaver.com> Sent: Monday, September 28, 2020 10:05 AM To: value adjustment board <VABCLERK@collierclerk.com> Cc: Morgan McDonough <mmcdonough@stearnsweaver.com>; Ivette Frometa <ifrometa@stearnsweaver.com> Subject: Hearings 10/22/2020 - Petitions 2020-00377; 00378; 00567 & 00568 External Message: Please use caution when opening attachments, clicking links, or replying to this message. Good morning. Pursuant to VAB Resolution 2005-05, Collier County specifically authorized the use of "[a] hybrid remote public meeting . .. to facilitate the telephonic or remote participation of members of boards/committees/agencies, staff and consultants during the pendency of the COVID- 19 pandemic. Such meetings will be conducted to be consistent with Chapter 28- 109 Florida Administrative Code (F.A.C.). Conducting Proceedings by Communications Media Technology (attached hereto)." The Collier County Value Adjustment Board recognized that the use of "communications media technology" during the declared state of emergency due to COVID to conduct Special Magistrate Hearings will allow governance to continue while protecting the health and safety of elected officials, staff and the general public and that a hybrid remote public meeting may be conducted for any public hearing including quasi-judicial proceedings. Thus, we request that our hearings be conducted as a "hybrid remote public meeting" using CMT, either by video and or telephone. A hearing by telephone would suffice. We are not comfortable attending hearings in person. We are set in over 25 counties, and none have outright denied the ability to appear remotely via telephone. As recognized in the VAB Agenda from the meeting held on June 29, 2020, the effect of COVID-19 and the continued increase in cases is still uncertain at best. Thus, we would ask to hold our hearings telephonically. Respectfully, Sabrina W. Robinson, Esq. Stearns Weaver Miller Weissler Alhadeff & Sitterson, P.A. 150 West Flagler Street, Suite 2200 Miami, FL 33130 Direct Number: 305-789-3574 Main Number: 305-789-3200 Email: srobinson@stearnsweaver.com www.stearnsweaver.com CONFIDENTIALITY NOTICE: The information contained in this E-mail message is attorney privileged and confidential information intended only for the use of the individual(s) named above. If the reader of this message is not the intended recipient, you are hereby notified that any dissemination, distribution or copy of this communication is strictly prohibited. If you have received this communication in error, please contact the sender by reply E-mail and destroy all copies of the original message. Thank you. Martha S. Vergara From: Sabrina Robinson <srobinson@stearnsweaver.com> Sent: Tuesday, October 6, 2020 10:26 AM To: Martha S. Vergara Cc: Morgan McDonough; Ivette Frometa; 'Steve.keller@floridarevenue.com' Subject: RE: Hearings 10/22/2020 - Petitions 2020-00377; 00378; 00567 & 00568 External Message: Please use caution when opening attachments, clicking links, or replying to this message. Ms. Vergara—You write that the VAB legal counsel stated you are not equipped to have remote hearings. Since the time of your email, we spoke to local attorney Rich Yovanovich, who informed us that multiple local government bodies, including the Planning Commission and the Board of County Commissioners, host bi-weekly meetings and allow remote public participation via Zoom. It is completely disappointing to be misled by your office, and we hope that you will reconsider your denial to allow our remote participation. The attorney who is handling the hearing is in a high risk category, and your denial of our reasonable request is unacceptable and a public safety risk. Sabrina W. Robinson, Esq. Stearns Weaver Miller Weissler Alhadeff & Sitterson, P.A. 150 West Flagler Street, Suite 2200 Miami, FL 33130 Direct Number: 305-789-3574 Main Number: 305-789-3200 Email: srobinson@stearnsweaver.com www.stearnsweaver.com From: Martha S. Vergara <Martha.Vergara@collierclerk.com> On Behalf Of value adjustment board Sent: Tuesday, September 29, 2020 10:30 AM To: Sabrina Robinson <srobinson@stearnsweaver.com>; value adjustment board <VABCLERK@collierclerk.com> Cc: Morgan McDonough <mmcdonough@stearnsweaver.com>; Ivette Frometa <ifrometa@stearnsweaver.com> Subject: RE: Hearings 10/22/2020 - Petitions 2020-00377; 00378; 00567 & 00568 Morning All, Below is the response from our VAB Legal Counsel: We are not equipped to have remote VAB Hearing and the as of Friday Governor DeSantis open the state Phase 3. The Governor's Executive Order 20-179 does allow for remote VAB hearings, but they are not required. Additionally, F.A.0 12D-9.026 does set forth some criteria for telephonic hearings, but section 3(a) states specifically, "Unless required by other provisions of state or federal law, the board clerk need not comply with such a request if such telephonic or electronic media are not reasonably available." Thank you, Martha Verg►ara BMR & VAB Senior Deputy Clerk Office: 239-252-7240 Fax: 239-252-8408 E-mail: martha.vergara@CollierClerk.com Office of the Clerk of the Circuit Court & Comptroller of Collier County 3299 Tamiami Trail E, Suite #401 Naples, FL 34112 www.CollierClerk.com From: Sabrina Robinson <,.;robinson@stearnsweaver.com> Sent: Monday, September 28, 2020 10:05 AM To: value adjustment board <VABCLERK@collierclerk.com> Cc: Morgan McDonough <mmcdonough@stearnsweaver.cor, >; Ivette Frometa <;frometa@stearnsweaver.com> Subject: Hearings 10/22/2020 - Petitions 2020-00377; 00378; 00567 & 00568 External Message: Please use caution when opening attachments, clicking links, or replying to this message. Good morning. Pursuant to VAB Resolution 2005-05, Collier County specifically authorized the use of "[a] hybrid remote public meeting . .. to facilitate the telephonic or remote participation of members of boards/committees/agencies, staff and consultants during the pendency of the COVID- 19 pandemic. Such meetings will be conducted to be consistent with Chapter 28- 109 Florida Administrative Code (F.A.C.). Conducting Proceedings by Communications Media Technology (attached hereto)." The Collier County Value Adjustment Board recognized that the use of "communications media technology" during the declared state of emergency due to COVID to conduct Special Magistrate Hearings will allow governance to continue while protecting the health and safety of elected officials, staff and the general public and that a hybrid remote public meeting may be conducted for any public hearing including quasi-judicial proceedings. Thus, we request that our hearings be conducted as a "hybrid remote public meeting" using CMT, either by video and or telephone. A hearing by telephone would suffice. We are not comfortable attending hearings in person. We are set in over 25 counties, and none have outright denied the ability to appear remotely via telephone. As recognized in the VAB Agenda from the meeting held on June 29, 2020, the effect of COVID-19 and the continued increase in cases is still uncertain at best. Thus, we would ask to hold our hearings telephonically. Respectfully, Sabrina W. Robinson, Esq. Stearns Weaver Miller Weissler Alhadeff & Sitterson, P.A. 150 West Flagler Street, Suite 2200 Miami, FL 33130 Direct Number: 305-789-3574 Main Number: 305-789-3200 Email: srobinson@stearnsweaver.com www.stearnsweaver.com CONFIDENTIALITY NOTICE: The information contained in this E-mail message is attorney privileged and confidential information intended only for the use of the individual(s) named above. If the reader of this message is not the intended recipient. you are hereby notified that any dissemination, distribution or copy of this communication is strictly prohibited. If you have received this communication in error, please contact the sender by reply E-mail and destroy all copies of the original message. Thank you. 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 hepdesk_ collierclerk.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. CONFIDENTIALITY NOTICE: The information contained in this E-mail message is attorney privileged and confidential information intended only for the use of the individual(s) named above. If the reader of this message is not the intended recipient, you are hereby notified that any dissemination, distribution or copy of this communication is strictly prohibited. If you have received this communication in error, please contact the sender by reply E-mail and destroy all copies of the original message. Thank you. Martha S. Vergara From: Martha S. Vergara Sent: Tuesday, October 6, 2020 10:49 AM To: 'Sabrina Robinson' Cc: Morgan McDonough; Ivette Frometa; 'Steve.keller@floridarevenue.com' Subject: RE: Hearings 10/22/2020 - Petitions 2020-00377; 00378; 00567 & 00568 Ms. Robinson, Our office is in not way misleading anyone. We don't hold hearings in the BCC Boardroom as there are other meetings going on. Last year we had a large hearing room, this year we no longer have that option. Our office has had to make room for the hearings in our office (taking CDC guidelines into consideration). We start hearing on this Friday (10/9/2020) and will not be able to provide remote public participation via Zoom. You still have the option of allowing your evidence to stand as is or have someone else present the evidence for you. We have masks, gloves and sanitization equipment available for you and everyone that will attend hearings this year. Again we will refer to the Florida Administrative Code. Additionally, F.A.0 12D-9.026 does set forth some criteria for telephonic hearings, but section 3(a) states specifically, "Unless required by other provisions of state or federal law, the board clerk need not comply with such a request if such telephonic or electronic media are not reasonably available." Sincerely, Martha Vergara BMR & VAB Senior Deputy Clerk Office: 239-252-7240 Fax: 239-252-8408 E-mail: martha.verciara@CollierClerk.com Office of the Clerk of the Circuit Court & Comptroller of Collier County 3299 Tamiami Trail E, Suite #401 Naples, FL 34112 www.Colliei-Clerk.com From: Sabrina Robinson <srobinson@stearnsweaver.com> Sent: Tuesday, October 6, 2020 10:26 AM To: Martha S. Vergara <Martha.Vergara@collierclerk.com> Cc: Morgan McDonough <mmcdonough@stearnsweaver.com>; Ivette Frometa <ifrometa@stearnsweaver.com>; 1 'Steve.keller@floridarevenue.com' <Steve.keller@floridarevenue.com> Subject: RE: Hearings 10/22/2020 - Petitions 2020-00377; 00378; 00567 & 00568 External Message: Please use caution when opening attachments, clicking links, or replying to this message. Ms. Vergara—You write that the VAB legal counsel stated you are not equipped to have remote hearings. Since the time of your email, we spoke to local attorney Rich Yovanovich, who informed us that multiple local government bodies, including the Planning Commission and the Board of County Commissioners, host bi-weekly meetings and allow remote public participation via Zoom. It is completely disappointing to be misled by your office, and we hope that you will reconsider your denial to allow our remote participation. The attorney who is handling the hearing is in a high risk category, and your denial of our reasonable request is unacceptable and a public safety risk. Sabrina W. Robinson, Esq. Stearns Weaver Miller Weissler Alhadeff & Sitterson, P.A. 150 West Flagler Street, Suite 2200 Miami, FL 33130 Direct Number: 305-789-3574 Main Number: 305-789-3200 Email: srobinson@stearnsweaver.com www.stearnsweaver.com From: Martha S. Vergara <Martha.Vergara@collierclerk.com> On Behalf Of value adjustment board Sent: Tuesday, September 29, 2020 10:30 AM To: Sabrina Robinson <srobinson@stearnsweaver.com>; value adjustment board <VABCLERK@colliercierk.com> Cc: Morgan McDonough <mmcdonough@stearnsweaver.co n>>; Ivette Frometa <ifrometa@stearnsweaver.com> Subject: RE: Hearings 10/22/2020 - Petitions 2020-00377; 00378; 00567 & 00568 Morning All, Below is the response from our VAB Legal Counsel: We are not equipped to have remote VAB Hearing and the as of Friday Governor DeSantis open the state Phase 3. The Governor's Executive Order 20-179 does allow for remote VAB hearings, but they are not required. Additionally, F.A.0 12D-9.026 does set forth some criteria for telephonic hearings, but section 3(a) states specifically, "Unless required by other provisions of state or federal law, the board clerk need not comply with such a request if such telephonic or electronic media are not reasonably available." Thank you, Martha Vergara BMR & VAB Senior Deputy Clerk Office: 239-252-7240 Fax: 239-252-8408 E-mail: martha.vergara@CollierClerk.com Office of the Clerk of the Circuit Court & Comptroller of Collier County 3299 Tamiami Trail E, Suite #401 Naples, FL 34112 www.CollierClerk.com From: Sabrina Robinson <c,robinson@stearnsweaver.com> Sent: Monday, September 28, 2020 10:05 AM To: value adjustment board <VABCLERK@collierclerk.com> Cc: Morgan McDonough <inmcdonough@stearnsweaver.cor7 >; Ivette Frometa <ifrometa@stearnsweaver.com> Subject: Hearings 10/22/2020 - Petitions 2020-00377; 00378; 00567 & 00568 External Message: Please use caution when opening attachments, clicking links, or replying to this message. Good morning. Pursuant to VAB Resolution 2005-05, Collier County specifically authorized the use of "[a] hybrid remote public meeting . .. to facilitate the telephonic or remote participation of members of boards/committees/agencies, staff and consultants during the pendency of the COVID- 19 pandemic. Such meetings will be conducted to be consistent with Chapter 28- 109 Florida Administrative Code (F.A.C.). Conducting Proceedings by Communications Media Technology (attached hereto)." The Collier County Value Adjustment Board recognized that the use of "communications media technology" during the declared state of emergency due to COVID to conduct Special Magistrate Hearings will allow governance to continue while protecting the health and safety of elected officials, staff and the general public and that a hybrid remote public meeting may be conducted for any public hearing including quasi-judicial proceedings. Thus, we request that our hearings be conducted as a "hybrid remote public meeting" using CMT, either by video and or telephone. A hearing by telephone would suffice. We are not comfortable attending hearings in person. We are set in over 25 counties, and none have outright denied the ability to appear remotely via telephone. As recognized in the VAB Agenda from the meeting held on June 29, 2020, the effect of COVID-19 and the continued increase in cases is still uncertain at best. Thus, we would ask to hold our hearings telephonically. Respectfully, Sabrina W. Robinson, Esq. Stearns Weaver Miller Weissler Alhadeff & Sitterson, P.A. 150 West Flagler Street, Suite 2200 Miami, FL 33130 Direct Number: 305-789-3574 Main Number: 305-789-3200 Email: srobinson@stearnsweaver.com www.stearnsweaver.com CONFIDENTIALITY NOTICE: The information contained in this E-mail message is attorney privileged and confidential information intended only for the use of the individual(s) named above. If the reader of this message is not the intended recipient, you are hereby notified that any dissemination, distribution or copy of this communication is strictly prohibited. If you have received this communication in error, please contact the sender by reply E-mail and destroy all copies of the original message. Thank you. 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 helpdeskL@collierclerk.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. CONFIDENTIALITY NOTICE: The information contained in this E-mail message is attorney privileged and confidential information intended only for the use of the individual(s) named above. If the reader of this message is not the intended recipient. you are hereby notified that any dissemination, distribution or copy of this communication is strictly prohibited. If you have received this communication in error, please contact the sender by reply E-mail and destroy all copies of the original message. Thank you. Martha S. Vergara From: Sabrina Robinson <srobinson@stearnsweaver.com> Sent: Tuesday, October 6, 2020 11:24 AM To: Martha S. Vergara Cc: Morgan McDonough; Ivette Frometa; 'Steve.keller@floridarevenue.com' Subject: RE: Hearings 10/22/2020 - Petitions 2020-00377; 00378; 00567 & 00568 External Message: Please use caution when opening attachments, clicking links, or replying to this message. Martha, Thank you for the quick response. As mentioned in our previous email, we would be satisfied with a telephonic hearing as opposed to a Zoom hearing (of course, the zoom hearing would be preferable). It's hard to believe that your hearing rooms either do not have a speaker phone or that one could not be provided. Due process would not be served by having our evidence read in as you suggest. Virtually every county in our State has pivoted to provide remote hearings for governmental, judicial, and quasi-judicial hearings, including full blown trials. It has been a full six months since COVID has changed our world, so undoubtedly there has been sufficient time to prepare. Clearly, the County's ability to accommodate Zoom hearings for the Planning Commission and the Board of County Commissioners meetings underscores the ability to handle VAB hearings remotely. Your interpretation that the board clerk need not comply with such a request if such telephonic or electronic media are not reasonably available is simply not grounded in fact and can only be interpreted as bias against the Taxpayer. I am also troubled by your comment that you no longer have the option of holding hearings in a large hearing room and are now holding hearings in your offices. You make a point of suggesting that you are taking into account CDC considerations, yet you are not clear if the rooms allow for 6ft of social distancing between participants. Nevertheless, the attorney handling these matters is in a high risk category. Again, for all the reasons set forth above we request that we be allowed to participate remotely. We have no issue accommodating a date change if that is helpful. Sabrina W. Robinson, Esq. Stearns Weaver Miller Weissler Alhadeff & Sitterson, P.A. 150 West Flagler Street, Suite 2200 Miami, FL 33130 Direct Number: 305-789-3574 Main Number: 305-789-3200 Email: srobinson@stearnsweaver.com www.stearnsweaver.com From: Martha S. Vergara <Martha.Vergara@collierclerk.com> Sent: Tuesday, October 6, 2020 10:49 AM To: Sabrina Robinson <srobinson@stearnsweaver.com> Cc: Morgan McDonough <mmcdonough@stearnsweaver.com>; Ivette Frometa <ifrometa@stearnsweaver.com>; 'Steve.keller@floridarevenue.com' <Steve.keller@floridarevenue.com> Subject: RE: Hearings 10/22/2020 - Petitions 2020-00377; 00378; 00567 & 00568 Ms. Robinson, Our office is in not way misleading anyone. We don't hold hearings in the BCC Boardroom as there are other meetings going on. Last year we had a large hearing room, this year we no longer have that option. Our office has had to make room for the hearings in our office (taking CDC guidelines into consideration). We start hearing on this Friday (10/9/2020) and will not be able to provide remote public participation via Zoom. You still have the option of allowing your evidence to stand as is or have someone else present the evidence for you. We have masks, gloves and sanitization equipment available for you and everyone that will attend hearings this year. Again we will refer to the Florida Administrative Code. Additionally, F.A.0 12D-9.026 does set forth some criteria for telephonic hearings, but section 3(a) states specifically,"Unless required by other provisions of state or federal law, the board clerk need not comply with such a request if such telephonic or electronic media are not reasonably available_" Sincerely, Martha Vergara BMR & VAB Senior Deputy Clerk Office: 239-252-7240 Fax: 239-252-8408 E-mail: rnartha.vergara@CollierClerk.com Office of the Clerk of the Circuit Court & Comptroller of Collier County 3299 Tamiami Trail E, Suite #401 Naples, FL 34112 www.CollierClerk.com From: Sabrina Robinson <srobinson@stearnsweaver.com> Sent: Tuesday, October 6, 2020 10:26 AM To: Martha S. Vergara <Martha.Vergara@collierclerk.com> Cc: Morgan McDonough <mmcdonough@stearnsweaver.com>; Ivette Frometa <ifrometa@stearnsweaver.com>; 'Steve.keller@floridarevenue.com' <Steve.keller@floridarevenue.com> Subject: RE: Hearings 10/22/2020 - Petitions 2020-00377; 00378; 00567 & 00568 External Message: Please use caution when opening attachments, clicking links, or replying to this message. Ms. Vergara—You write that the VAB legal counsel stated you are not equipped to have remote hearings. Since the time of your email, we spoke to local attorney Rich Yovanovich, who informed us that multiple local government bodies, including the Planning Commission and the Board of County Commissioners, host bi-weekly meetings and allow remote public participation via Zoom. It is completely disappointing to be misled by your office, and we hope that you will reconsider your denial to allow our remote participation. The attorney who is handling the hearing is in a high risk category, and your denial of our reasonable request is unacceptable and a public safety risk. Sabrina W. Robinson, Esq. Stearns Weaver Miller Weissler Alhadeff & Sitterson, P.A. 150 West Flagler Street, Suite 2200 Miami, FL 33130 Direct Number: 305-789-3574 Main Number: 305-789-3200 Email: srobinson@stearnsweaver.com www.stearnsweaver.com From: Martha S. Vergara <Martha.Vergara collierclerk.com> On Behalf Of value adjustment board Sent: Tuesday, September 29, 2020 10:30 AM To: Sabrina Robinson <srobinson@stearnsweaver.com>; value adjustment board <VABCLERK@collierclerk.com> Cc: Morgan McDonough <mmcdonough stearnsweaver_cc�ii>; Ivette Frometa <ifrometa@stearnsweaver.com> Subject: RE: Hearings 10/22/2020 - Petitions 2020-00377; 00378; 00567 & 00568 Morning All, Below is the response from our VAB Legal Counsel: We are not equipped to have remote VAB Hearing and the as of Friday Governor DeSantis open the state Phase 3. The Governor's Executive Order 20-179 does allow for remote VAB hearings, but they are not required. Additionally, F.A.0 12D-9.026 does set forth some criteria for telephonic hearings, but section 3(a) states specifically, "Unless required by other provisions of state or federal law, the board clerk need not comply with such a request if such telephonic or electronic media are not reasonably available." Thank you, Martha Vergara BMR & VAB Senior Deputy Clerk Office: 239-252-7240 Fax: 239-252-8408 E-mail: martha.vergara@CollierClerk.com Office of the Clerk of the Circuit Court & Comptroller of Collier County 3299 Tamiami Trail E, Suite #401 Naples, FL 34112 www.CollierClerk.com From: Sabrina Robinson <srobinson@stearnsweaver.com> Sent: Monday, September 28, 2020 10:05 AM To: value adjustment board <VABCLERK@collierclerk.com> Cc: Morgan McDonough <mmcdonough@stearnsweaver.com>; Ivette Frometa <ifrometa@stearnsweaver.com> Subject: Hearings 10/22/2020 - Petitions 2020-00377; 00378; 00567 & 00568 Good morning. Pursuant to VAB Resolution 2005-05, Collier County specifically authorized the use of "[a] hybrid remote public meeting . .. to facilitate the telephonic or remote participation of members of boards/committees/agencies, staff and consultants during the pendency of the COVID- 19 pandemic. Such meetings will be conducted to be consistent with Chapter 28- 109 Florida Administrative Code (F.A.C.). Conducting Proceedings by Communications Media Technology (attached hereto)." The Collier County Value Adjustment Board recognized that the use of "communications media technology" during the declared state of emergency due to COVID to conduct Special Magistrate Hearings will allow governance to continue while protecting the health and safety of elected officials, staff and the general public and that a hybrid remote public meeting may be conducted for any public hearing including quasi-judicial proceedings. Thus, we request that our hearings be conducted as a "hybrid remote public meeting" using CMT, either by video and or telephone. A hearing by telephone would suffice. We are not comfortable attending hearings in person. We are set in over 25 counties, and none have outright denied the ability to appear remotely via telephone. As recognized in the VAB Agenda from the meeting held on June 29, 2020, the effect of COVID-19 and the continued increase in cases is still uncertain at best. Thus, we would ask to hold our hearings telephonically. Respectfully, Sabrina W. Robinson, Esq. Stearns Weaver Miller Weissler Alhadeff & Sitterson, P.A. 150 West Flagler Street, Suite 2200 Miami, FL 33130 Direct Number: 305-789-3574 Main Number: 305-789-3200 Email: srobinson@stearnsweaver.com www.stearnsweaver.com CONFIDENTIALITY NOTICE: The information contained in this E-mail message is attorney privileged and confidential information intended only for the use of the individual(s) named above. If the reader of this message is not the intended recipient, you are hereby notified that any dissemination, distribution or copy of this communication is strictly prohibited. If you have received this communication in error, please contact the sender by reply E-mail and destroy all copies of the original message. Thank you. 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 hellxt h c�llic rclerk_coni 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. CONFIDENTIALITY NOTICE: The information contained in this E-mail message is attorney privileged and confidential information intended only for the use of the individual(s) named above. If the reader of this message is not the intended recipient, you are hereby notified that any dissemination, distribution or copy of this communication is strictly prohibited. If you have received this communication in error, please contact the sender by reply E-mail and destroy all copies of the original message. Thank you. CONFIDENTIALITY NOTICE: The information contained in this E-mail message is attorney privileged and confidential information intended only for the use of the individual(s) named above. If the reader of this message is not the intended recipient, you are hereby notified that any dissemination, distribution or copy of this communication is strictly prohibited. If you have received this communication in error, please contact the sender by reply E-mail and destroy all copies of the original message. Thank you. Martha S. Vergara From: Sabrina Robinson <srobinson@stearnsweaver.com> Sent: Tuesday, October 6, 2020 3:56 PM To: Martha S. Vergara; Morgan McDonough; Ivette Frometa; 'Steve.keller@floridarevenue.com' Cc: Derek M. Johnssen; Crystal K. Kinzel; 'holly@cosbylaw.com' Subject: RE: VAB Hearings for Petitions #2020-377, #2020-378, #2020-567 & #2020-568 External Message: Please use caution when opening attachments, clicking links, or replying to this message. That's fabulous news! We appreciate the courtesy. Will the hearing still take place on the 22nd? I am sure you will provide us with the procedure once you know. Again, thank you. Sabrina W. Robinson, Esq. Stearns Weaver Miller Weissler Alhadeff & Sitterson, P.A. 150 West Flagler Street, Suite 2200 Miami, FL 33130 Direct Number: 305-789-3574 Main Number: 305-789-3200 Email: srobinson@stearnsweaver.com www.stearnsweaver.com From: Martha S. Vergara <Martha.Vergara@collierclerk.com> Sent: Tuesday, October 6, 2020 3:44 PM To: Sabrina Robinson <srobinson@stearnsweaver.com>; Morgan McDonough <mmcdonough@stearnsweaver.com>; Ivette Frometa <ifrometa@stearnsweaver.com>;'Steve.keller@floridarevenue.com' <Steve.keller@floridarevenue.com> Cc: Derek M. Johnssen <Derek.Johnssen@collierclerk.com>; Crystal K. Kinzel <Crystal.Kinzel @collierclerk.com>; 'holly@cosbylaw.com' <holly@cosbylaw.com> Subject: VAB Hearings for Petitions #2020-377, #2020-378, #2020-567 & #2020-568 Hello Ms. Robinson, Per the VAB Attorney, pursuant to your further request and information. Collier County's VAB Admin is currently working on a solution to be able to provide you with opportunity to appear for the referenced petitions via telephone. Thanks, Martha Vergara BMR & VAB Senior Deputy Clerk Office: 239-252-7240 Fax: 239-252-8408 E-mail: martha.vergara@CollierCierk.com Office of the Clerk of the Circuit Court & Comptroller of Collier County 3299 Tamiami Trail E, Suite #401 Naples, FL 34112 www.CollierClerk.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 hElpci ,k rc�llia role rk c.cion 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. CONFIDENTIALITY NOTICE The information contained in this E-mail message is attorney privileged and confidential information intended only for the use of the individual(s) named above. If the reader of this message is not the intended recipient, you are hereby notified that any dissemination. distribution or copy of this communication is strictly prohibited. If you have received this communication in error. please contact the sender by reply E-mail and destroy all copies of the original message. Thank you. Correspondence for Petition #2020-43 12D-9.005 Duties of the Board. (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 in Section 194.011(1), F.S.; however, no board hearing shall be held before approval of all or any part of the county's assessment rolls by the Department of Revenue. The board shall meet for the following purposes: 1. Hearing petitions relating to assessments filed pursuant to Section 194.011(3), F.S., 2. Hearing complaints relating to homestead exemptions as provided for under Section 196.151, F.S., 3. Hearing appeals from exemptions denied, or disputes arising from exemptions granted, upon the filing of exemption applications under Section 196.011, F.S., 4. Hearing appeals concerning ad valorem tax deferrals and classifications, or 5. Hearing appeals from determinations that a change of ownership under Section 193.155(3), F.S., a change of ownership or control under Section 193.1554(5) or 193.1555(5), F.S., or a qualifying improvement under Section 193.1555(5), F.S., has occurred. (b) The board may not meet earlier than July 1 to hear appeals pertaining to the denial of exemptions, agricultural and high- water recharge classifications, classifications as historic property used for commercial or certain nonprofit purposes, and deferrals. (c) The board shall remain in session until its duties are completed concerning all assessment rolls or parts of assessment rolls. The board may temporarily recess, but shall reconvene when necessary to hear petitions, complaints, or appeals and disputes filed upon the roll or portion of the roll when approved. The board shall make its decisions timely so that the board clerk may observe the requirement that such decisions shall be issued within 20 calendar days of the last day the board is in session pursuant to Section 194.034, F.S. (2)(a) Value adjustment boards may have additional internal operating procedures, not rules, that do not conflict with, change, expand, suspend, or negate the rules adopted in this rule chapter or other provisions of law, and only to the extent indispensable for the efficient operation of the value adjustment board process. The board may publish fee schedules adopted by the board. (b) These internal operating procedures may include methods for creating the verbatim record, provisions for parking by participants, assignment of hearing rooms, compliance with the Americans with Disabilities Act, and other ministerial type procedures. (c) The board shall not provide notices or establish a local procedure instructing petitioners to contact the property appraiser's or tax collector's office or any other agency with questions about board hearings or procedures. The board, board legal counsel, board clerk, special magistrate or other board representative shall not otherwise enlist the property appraiser's or tax collector's office to perform administrative duties for the board. Personnel performing any of the board's duties shall be independent of the property appraiser's and tax collector's office. This section shall not prevent the board clerk or personnel performing board duties from referring petitioners to the property appraiser or tax collector for issues within the responsibility of the property appraiser or tax collector. This section shall not prevent the property appraiser from providing data to assist the board clerk with the notice of tax impact. (3) The board must ensure that all board meetings are duly noticed under Section 286.011, F.S., and are held in accordance with the law. (4) Other duties of value adjustment boards are set forth in other areas of Florida law. Value adjustment boards shall perform all duties required by law and shall abide by all limitations on their authority as provided by law. (5) Failure on three occasions with respect to any single tax year for the board to convene at the scheduled time of meetings of the board is grounds for removal from office by the Governor for neglect of duties. Rulemaking Authority 194.01](5), 194.034(1), 195.027(1), 213.06(1) FS. Law Implemented 192.0105, 194.011, 194.015, 194.032, 194.034, 194.035, 194.037 FS. History —New, 3-30-10, Amended 9-19-17. 12D-9.011 Role of Special Magistrates to the Value Adjustment Board. (1) The role of the special magistrate is to conduct hearings, take testimony and make recommendations to the board regarding petitions filed before the board. In carrying out these duties the special magistrate shall: (a) Accurately and completely preserve all testimony, documents received, and evidence admitted for consideration; (b) At the request of either party, administer the oath upon the property appraiser or tax collector, each petitioner and all witnesses testifying at a hearing; (c) Conduct all hearings in accordance with the rules prescribed by the department and the laws of the state; and, (d) Make recommendations to the board which shall include proposed findings of fact, proposed conclusions of law, and the reasons for upholding or overturning the determination of the property appraiser or tax collector, also see Rule 1213-9.030, F.A.C. (2) The special magistrate shall perform other duties as set out in the rules of the department and other areas of Florida law, and shall abide by all limitations on the special magistrate's authority as provided by law. (3) When the special magistrate determines that the property appraiser did not establish a presumption of correctness, or determines that the property appraiser established a presumption of correctness that is overcome, as provided in Rule 1213-9.027, F.A.C., and the record contains competent substantial evidence for establishing value, an appraiser special magistrate is required to establish a revised value for the petitioned property. In establishing the revised value when authorized by law, the board or special magistrate is not restricted to any specific value offered by the parties. Rulemaking Authority 194.01 ](5), 194.034(1), 195.027(1), 213.06(1) FS. Law Implemented 194.011, 194.032, 194.034, 194.035, 195.022, 213.05, 475, Part II FS. History —New 3-30-10. CHAPTER 12D-10 VALUE ADJUSTMENT BOARD 1213-10.001 Composition of Value Adjustment Board (Repealed) 12D-10,002 Appointment and Employment of Special Magistrates (Repealed) 12D-10.003 Powers, Authority, Duties and Functions of Value Adjustment Board 1213-10.004 Receipt of Taxpayer's Petition to Be Acknowledged (Repealed) 1213-10.0044 Uniform Procedures for Hearings; Procedures for Information and Evidence Exchange Between the Petitioner and Property Appraiser, Consistent with Section 194.032, F.S.; Organizational Meeting; Uniform Procedures to be Available to Petitioners (Repealed) 12D-10.005 Duty of Clerk to Prepare and Transmit Record (Repealed) 12D-10.006 Public Notice of Findings and Results of Value Adjustment Board (Repealed) 12D-10.001 Composition of Value Adjustment Board. Rulemaking Authority 195.027(1), 213.06(1) FS. Law Implemented 194.015, 213.05 FS History —New 10-12-76, Formerly 12D-10.01, Amended 12-31-98, Repealed 3-30-10. 12D-10.002 Appointment and Employment of Special Magistrates. Rulemaking Authority 195.027(1), 213.06(1) FS. Law Implemented 194.032, 194.034, 194.035, 213.05 FS. History —New 10-12-76, Formerly 12D- 10.02, Repealed 3-30-10. 12D-10.003 Powers, Authority, Duties and Functions of Value Adjustment Board. (1) The board has no power to fix the original valuation of property for ad valorem tax purposes or to grant an exemption not authorized by law and the board is bound by the same standards as the county property appraiser in determining values and the granting of exemptions. The board has no power to grant relief either by adjustment of the value of a property or by the granting of an exemption on the basis of hardship of a particular taxpayer. The board, in determining the valuation of a specific property, shall not consider the ultimate amount of tax required. (2) The powers, authority, duties and functions of the board, insofar as they are appropriate, apply equally to real property and tangible personal property (including taxable household goods). (3) Every decision of the board must contain specific and detailed findings of fact which shall include both ultimate findings of fact and basic and underlying findings of fact. Each basic and underlying finding must be properly annotated to its supporting evidence. For purposes of these rules, the following are defined to mean: (a) An ultimate finding is a determination of fact. An ultimate finding is usually expressed in the language of a statutory standard and must be supported by and flow rationally from adequate basic and underlying findings. (b) Basic and underlying findings are those findings on which the ultimate findings rest and which are supported by evidence. Basic and underlying findings are more detailed than the ultimate findings but less detailed than a summary of the evidence. (c) Reasons are those clearly stated grounds upon which the board or property appraiser acted. Rulemaking Authority 194.034(I), 195.027(1), 213.06(1) FS. Law Implemented 193.122, 194.011, 194.015, 194.032, 194.034, 194.036, 194.037, 194.301, 195.002, 195.096, 196.011, 197.122, 213.05 FS History —New 10-12-76, Amended 11-10-77, 9-30-82, Formerly 12D-10.03, Amended 12- 31-98, 3-30-10. 12D-10.004 Receipt of Taxpayer's Petition to Be Acknowledged. Rulemaking Authority 195.027(1), 213.06(1) FS. Law Implemented 194.011, 194.015, 194.032, 195.022, 200.069, 213.05 FS. History —New 10-12- 76, Formerly 12D-10.04, Amended 1-11-94, 12-28-95, 12-31-98, 1-20-03, 12-30-04, Repealed 3-30-10. 2/4/2021 Statutes & Constitution :View Statutes : Online Sunshine The 202o Florida Statutes Title XIV TAXATION AND FINANCE Select Year: 2020 Go Chapter 192 View Entire Chapter TAXATION: GENERAL PROVISIONS 192.042 Date of assessment. —All property shall be assessed according to its just value as follows: (1) Real property, on January 1 of each year. Improvements or portions not substantially completed on January 1 shall have no value placed thereon. "Substantially completed" shall mean that the improvement or some self- sufficient unit within it can be used for the purpose for which it was constructed. (2) Tangible personal property, on January 1, except construction work in progress shall have no value placed thereon until substantially completed as defined in s. 192.001(11)(d). History.—s. 4, ch. 70-243; s. 57, ch. 80-274; s. 9, ch. 81-308; s. 5, ch. 2006-312. Copyright © 1995-2021 The Florida Legislature • Privacy Statement • Contact Us www.leg.state.fl.us/Statutes/index.cfm?App_mode=Display_Statute&Search_String=BURL=0100-0199/0192/Sections/0192.042.html 1/1 2/4/2021 Statutes & Constitution :View Statutes : Online Sunshine Select Year: 2020 v . Go The 202o Florida Statutes Title XIV Chapter 196 View Entire Chapter TAXATION AND FINANCE EXEMPTION 196.011 Annual application required for exemption.— (1)(a) Except as provided in s. 196.081(1)(b), every person or organization who, on January 1, has the legal title to real or personal property, except inventory, which is entitled by law to exemption from taxation as a result of its ownership and use shall, on or before March 1 of each year, file an application for exemption with the county property appraiser, listing and describing the property for which exemption is claimed and certifying its ownership and use. The Department of Revenue shalt prescribe the forms upon which the application is made. Failure to make application, when required, on or before March 1 of any year shalt constitute a waiver of the exemption privilege for that year, except as provided in subsection (7) or subsection (8). (b) The form to apply for an exemption under s. 196.031. s. 196.081. s. 196.091, s. 196.101, s. 196.102, s. 196.173, or s. 196.202 must include a space for the applicant to list the social security number of the applicant and of the applicant's spouse, if any. If an applicant files a timely and otherwise complete application, and omits the required social security numbers, the application is incomplete. In that event, the property appraiser shalt contact the applicant, who may refile a complete application by April 1. Failure to file a complete application by that date constitutes a waiver of the exemption privilege for that year, except as provided in subsection (7) or subsection (8). (2) However, application for exemption will not be required on public roads rights -of -way and borrow pits owned, teased, or held for exclusive governmental use and benefit or on property owned and used exclusively by a municipality for municipal or public purposes in order for such property to be released from all ad valorem taxation. (3) It shalt not be necessary to make annual application for exemption on houses of public worship, the lots on which they are located, personal property located therein or thereon, parsonages, burial grounds and tombs owned by houses of public worship, individually owned burial rights not held for speculation, or other such property not rented or hired out for other than religious or educational purposes at any time; household goods and personal effects of permanent residents of this state; and property of the state or any county, any municipality, any school district, or community college district thereof. (4) When any property has been determined to be fully exempt from taxation because of its exclusive use for religious, literary, scientific, or charitable purposes and the application for its exemption has met the criteria of s. 196.195, the property appraiser may accept, in lieu of the annual application for exemption, a statement certified under oath that there has been no change in the ownership and use of the property. (5) The owner of property that received an exemption in the prior year, or a property owner who filed an original application that was denied in the prior year solely for not being timely filed, may reapply on a short form as provided by the department. The short form shalt require the applicant to affirm that the use of the property and his or her status as a permanent resident have not changed since the initial application. (6)(a) Once an original application for tax exemption has been granted, in each succeeding year on or before February 1, the property appraiser shall mail a renewal application to the applicant, and the property appraiser shalt accept from each such applicant a renewal application on a form prescribed by the Department of Revenue. Such renewal application shall be accepted as evidence of exemption by the property appraiser unless he or she denies the application. Upon denial, the property appraiser shalt serve, on or before July 1 of each year, a notice www.leg.state.fl.us/Statutes/index.cfm?App_mode=Display_Statute&Search_String=&URL=0100-0199/0196/Sections/0196.011.html 1 /3 2/4/2021 Statutes & Constitution :View Statutes : Online Sunshine setting forth the grounds for denial on the applicant by first-class mail. Any applicant objecting to such denial may file a petition as provided for in s. 194.011(3). (b) Once an original application for tax exemption has been granted under s. 196.26, the property owner is not required to file a renewal application until the use of the property no longer complies with the restrictions and requirements of the conservation easement. (7) The value adjustment board shall grant any exemption for an otherwise eligible applicant if the applicant can clearly document that failure to apply by March 1 was the result of postal error. (8) Any applicant who is qualified to receive any exemption under subsection (1) and who fails to file an application by March 1, must file an application for the exemption with the property appraiser on or before the 25th day following the mailing by the property appraiser of the notices required under s. 194.011(1). Upon receipt of sufficient evidence, as determined by the property appraiser, demonstrating the applicant was unable to apply for the exemption in a timely manner or otherwise demonstrating extenuating circumstances judged by the property appraiser to warrant granting the exemption, the property appraiser may grant the exemption. If the applicant fails to produce sufficient evidence demonstrating the applicant was unable to apply for the exemption in a timely manner or otherwise demonstrating extenuating circumstances as judged by the property appraiser, the applicant may file, pursuant to s. 194.011(3), a petition with the value adjustment board requesting that the exemption be granted. Such petition must be filed during the taxable year on or before the 25th day following the mailing of the notice by the property appraiser as provided in s. 194.011(1). Notwithstanding the provisions of s. 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 exemption and demonstrates particular extenuating circumstances judged by the value adjustment board to warrant granting the exemption, the value adjustment board may grant the exemption for the current year. (9)(a) A county may, at the request of the property appraiser and by a majority vote of its governing body, waive the requirement that an annual application or statement be made for exemption of property within the county after an initial application is made and the exemption granted. The waiver under this subsection of the annual application or statement requirement applies to all exemptions under this chapter except the exemption under s. 196.1995. Notwithstanding such waiver, refiling of an application or statement shall be required when any property granted an exemption is sold or otherwise disposed of, when the ownership changes in any manner, when the applicant for homestead exemption ceases to use the property as his or her homestead, or when the status of the owner changes so as to change the exempt status of the property. In its deliberations on whether to waive the annual application or statement requirement, the governing body shalt consider the possibility of fraudulent exemption claims which may occur due to the waiver of the annual application requirement. The owner of any property granted an exemption who is not required to file an annual application or statement shall notify the property appraiser promptly whenever the use of the property or the status or condition of the owner changes so as to change the exempt status of the property. If any property owner fails to so notify the property appraiser and the property appraiser determines that for any year within the prior 10 years the owner was not entitled to receive such exemption, the owner of the property is subject to the taxes exempted as a result of such failure plus 15 percent interest per annum and a penalty of 50 percent of the taxes exempted. Except for homestead exemptions controlled by s. 196.161, the property appraiser making such determination shall record in the public records of the county a notice of tax lien against any property owned by that person or entity in the county, and such property must be identified in the notice of tax lien. Such property is subject to the payment of all taxes and penalties. Such lien when filed shall attach to any property, identified in the notice of tax lien, owned by the person who illegally or improperly received the exemption. If such person no longer owns property in that county but owns property in some other county or counties in the state, the property appraiser shall record a notice of tax lien in such other county or counties, identifying the property owned by such person or entity in such county or counties, and it shall become a lien against such property in such county or counties. (b) The owner of any property granted an exemption under s. 196.26 shall notify the property appraiser promptly whenever the use of the property no longer complies with the restrictions and requirements of the conservation easement. If the property owner fails to so notify the property appraiser and the property appraiser www.leg.state.fl.us/Statutes/index.cfm?App_mode=Display_Statute&Search_String=&URL=0100-0199/0196/Sections/0196.011.html 2/3 2/4/2021 Statutes & Constitution :View Statutes : Online Sunshine determines that for any year within the preceding 10 years the owner was not entitled to receive the exemption, the owner of the property is subject to taxes exempted as a result of the failure plus 18 percent interest per annum and a penalty of 100 percent of the taxes exempted. The provisions for tax liens in paragraph (a) apply to property granted an exemption under s. 196.26. (c) A county may, at the request of the property appraiser and by a majority vote of its governing body, waive the requirement that an annual application be made for the veteran's disability discount granted pursuant to s. 6(e), Art. VII of the State Constitution after an initial application is made and the discount granted. The disabled veteran receiving a discount for which annual application has been waived shall notify the property appraiser promptly whenever the use of the property or the percentage of disability to which the veteran is entitled changes. If a disabled veteran fails to notify the property appraiser and the property appraiser determines that for any year within the prior 10 years the veteran was not entitled to receive all or a portion of such discount, the penalties and processes in paragraph (a) relating to the failure to notify the property appraiser of ineligibility for an exemption shall apply. (d) For any exemption under s. 196.101(2), the statement concerning gross income must be filed with the property appraiser not later than March 1 of every year. (e) If an exemption for which the annual application is waived pursuant to this subsection will be denied by the property appraiser in the absence of the refiting of the application, notification of an intent to deny the exemption shall be mailed to the owner of the property prior to February 1. If the property appraiser fails to timely mail such notice, the application deadline for such property owner pursuant to subsection (1) shall be extended to 28 days after the date on which the property appraiser mails such notice. (10) At the option of the property appraiser and notwithstanding any other provision of this section, initial or original applications for homestead exemption for the succeeding year may be accepted and granted after March 1. Reapplication on a short form as authorized by subsection (5) shalt be required if the county has not waived the requirement of an annual application. Once the initial or original application and reapplication have been granted, the property may qualify for the exemption in each succeeding year pursuant to the provisions of subsection (6) or subsection (9). (11) For exemptions enumerated in paragraph (1)(b), social security numbers of the applicant and the applicant's spouse, if any, are required and must be submitted to the department. Applications filed pursuant to subsection (5) or subsection (6) shalt include social security numbers of the applicant and the applicant's spouse, if any. For counties where the annual application requirement has been waived, property appraisers may require refiting of an application to obtain such information. (12) Notwithstanding subsection (1), if the owner of property otherwise entitled to a religious exemption from ad valorem taxation fails to timely file an application for exemption, and because of a misidentification of property ownership on the property tax roll the owner is not property notified of the tax obligation by the property appraiser and the tax collector, the owner of the property may file an application for exemption with the property appraiser. The property appraiser must consider the application, and if he or she determines the owner of the property would have been entitled to the exemption had the property owner timely applied, the property appraiser must grant the exemption. Any taxes assessed on such property shall be canceled, and if paid, refunded. Any tax certificates outstanding on such property shalt be canceled and refund made pursuant to s. 197.432(11). History.-s. 1, ch. 63-342; ss. 1, 2, ch. 69-55; ss. 21, 35, ch. 69-106; s. 4, ch. 71-133; s. 1, ch. 72-276; s. 2, ch. 72-290; s. 2, ch. 72-367; s. 1, ch. 74-2; s. 14, ch. 74-234; s. 3, ch. 74-264; s. 7, ch. 76-234; s. 1, ch. 77-102; s. 34, ch. 79-164; s. 17, ch. 79-334; s. 2, ch. 80-274; s. 1, ch. 81-219; s. 7, ch. 81-308; s. 13, ch. 82-226; s. 25, ch. 83-204; s. 8, ch. 85-202; s. 1, ch. 85-315; s. 1, ch. 88-65; s. 3, ch. 88-101; s. 59, ch. 89-356; s. 1, ch. 89-365; s. 3, ch. 90-343; s. 155, ch. 91-112; s. 4, ch. 92-32; ss. 22, 45, ch. 94-353; s. 1471, ch. 95-147; s. 1, ch. 98-289; s. 6, ch. 2000-157; s. 1, ch. 2000-262; s. 4, ch. 2000-335; s. 2, ch. 2007-36; s. 2, ch. 2009-135; s. 5, ch. 2009-157; s. 25, ch. 2010- 5; s. 3, ch. 2011-93; s. 56, ch. 2011-151; s. 3, ch. 2015-115; s. 1, ch. 2016-110; s. 1, ch. 2017-105; s. 33, ch. 2020-2; s. 1, ch. 2020-140. Note. -Former s. 192,062. Copyright © 1995-2021 The Florida Legislature • Privacy Statement • Contact Us www.leg.state.fl.us/Statutes/index.cfm?App_mode=Display_Statute&Search_String=&URL=0100-0199/0196/Sections/0196.011.html 3/3 2/4/2021 Statutes & Constitution :View Statutes : Online Sunshine The 202o Florida Statutes Select Year: 2020 v Go Title XIV Chapter 196 View Entire Chapter TAXATION AND FINANCE EXEMPTION 196.031 Exemption of homesteads.— (1)(a) A person who, on January 1, has the legal title or beneficial title in equity to real property in this state and who in good faith makes the property his or her permanent residence or the permanent residence of another or others legally or naturally dependent upon him or her, is entitled to an exemption from all taxation, except for assessments for special benefits, up to the assessed valuation of $25,000 on the residence and contiguous real property, as defined in s. 6, Art. VII of the State Constitution. Such title may be held by the entireties, jointly, or in common with others, and the exemption may be apportioned among such of the owners as reside thereon, as their respective interests appear. If only one of the owners of an estate held by the entireties or held jointly with the right of survivorship resides on the property, that owner is allowed an exemption of up to the assessed valuation of $25,000 on the residence and contiguous real property. However, an exemption of more than $25,000 is not allowed to any one person or on any one dwelling house, except that an exemption up to the assessed valuation of $25,000 may be allowed on each apartment or mobile home occupied by a tenant -stockholder or member of a cooperative corporation and on each condominium parcel occupied by its owner. Except for owners of an estate held by the entireties or held jointly with the right of survivorship, the amount of the exemption may not exceed the proportionate assessed valuation of all owners who reside on the property. Before such exemption may be granted, the deed or instrument shall be recorded in the official records of the county in which the property is located. The property appraiser may request the applicant to provide additional ownership documents to establish title. (b) Every person who qualifies to receive the exemption provided in paragraph (a) is entitled to an additional exemption of up to $25,000 on the assessed valuation greater than $50,000 for all levies other than school district levies. (2) As used in subsection (1), the term "cooperative corporation" means a corporation, whether for profit or not for profit, organized for the purpose of owning, maintaining, and operating an apartment building or apartment buildings or a mobile home park to be occupied by its stockholders or members; and the term "tenant - stockholder or member" means an individual who is entitled, solely by reason of his or her ownership of stock or membership in a cooperative corporation, as evidenced in the official records of the office of the clerk of the circuit court of the county in which the apartment building is located, to occupy for dwelling purposes an apartment in a building owned by such corporation or to occupy for dwelling purposes a mobile home which is on or a part of a cooperative unit. A corporation leasing land for a term of 98 years or more for the purpose of maintaining and operating a cooperative thereon shall be deemed the owner for purposes of this exemption. (3) The exemption provided in this section does not apply with respect to the assessment roll of a county unless and until the roll of that county has been approved by the executive director pursuant to s. 193.1142. (4) The exemption provided in this section applies only to those parcels classified and assessed as owner - occupied residential property or only to the portion of property so classified and assessed. (5) A person who is receiving or claiming the benefit of an ad valorem tax exemption or a tax credit in another state where permanent residency is required as a basis for the granting of that ad valorem tax exemption or tax credit is not entitled to the homestead exemption provided by this section. This subsection does not apply to a www.leg.state.fl. us/Statutes/index.cfm?App_mode=Display_Statute&Search_String=&URL=0100-0199/0196/Sections/0196.03l .htmi 1 /2 2/4/2021 Statutes & Constitution :View Statutes : Online Sunshine person who has the legal or equitable title to real estate in Florida and maintains thereon the permanent residence of another legally or naturally dependent upon the owner. (6) When homestead property is damaged or destroyed by misfortune or calamity and the property is uninhabitable on January 1 after the damage or destruction occurs, the homestead exemption may be granted if the property is otherwise qualified and if the property owner notifies the property appraiser that he or she intends to repair or rebuild the property and live in the property as his or her primary residence after the property is repaired or rebuilt and does not claim a homestead exemption on any other property or otherwise violate this section. Failure by the property owner to commence the repair or rebuilding of the homestead property within 3 years after January 1 following the property's damage or destruction constitutes abandonment of the property as a homestead. After the 3-year period, the expiration, lapse, nonrenewal, or revocation of a building permit issued to the property owner for such repairs or rebuilding also constitutes abandonment of the property as homestead. (7) Unless the homestead property is totally exempt from ad valorem taxation, the exemptions provided in paragraphs (1)(a) and (b) shall be applied before other homestead exemptions, which shall then be applied in the order that results in the lowest taxable value. History.-ss. 1, 2, ch. 17060, 1935; CGL 1936 Supp. 897(2); s. 1, ch. 67-339; ss. 1, 2, ch. 69-55; ss. 1, 3, ch. 71-309; s. 1, ch. 72-372; s. 1, ch. 72-373; s. 9, ch. 74-227; s. 1, ch. 74-264; s. 1, ch. 77-102; s. 3, ch. 79-332; s. 4, ch. 80-261; s. 10, ch. 80-274; s. 3, ch. 81-219; s. 9, ch. 81-308; s. 11, ch. 82-208; ss. 24, 80, ch. 82-226; s. 1, ch. 84-327; s. 1, ch. 85-232; s. 5, ch. 92-32; s. 1, ch. 93-65; s. 10, ch. 93-132; ss. 33, 34, ch. 94-353; s. 1473, ch. 95-147; s. 2, ch. 2001-204; s. 908, ch. 2002-387; s. 2, ch. 2006-311; s. 6, ch. 2007-339; s. 8, ch. 2008-173; s. 1, ch. 2010-176; s. 2, ch. 2012-57; s. 17, ch. 2012-193; s. 8, ch. 2013-72; s. 1, ch. 2017-35. Note. -Former s. 192.12. Copyright © 1995-2021 The Florida Legislature • Privacy Statement • Contact Us www.leg.state.fl.us/Statuteslindex.cfm?App_mode=Display_Statute&Search_String=&URL=0100-0199/0196/Sections/0196.031.html 2/2 FROM: HOLLY E. COSBY LAW OFFICE OF HOLLY E. COSBY, P.A. SUBJECT: VALUE ADJUSTMENT BOARD RIGHT TO ACCEPT SPECIAL MAGISTRATE RECOMMENDATIONS AS PRESENTED DATE: 2/4/2021 Below, please find a legal synopsis for all issues where a petitioner or the property appraiser's office ("PAO") contests the outcome of their hearing to any person or entity affiliated with the Collier County Value Adjustment Board ("VAB"). The Collier County Value Adjustment Board appoints Special Magistrates to hear petitions filed with the Value Adjustment Board. All Special Magistrates are subjected to an application process, to ensure that if appointed, they are competent to hear petitions and make recommendations to the Value Adjustment Board on the issues presented to them. The Value Adjustment Board may, pursuant to Florida Administrative Code 12D-9.031, rely on the recommendations provided by appointed Special Magistrates without any further hearing. Additionally, pursuant to Florida Administrative Code 12D-9.031, the attorney for the Collier County Value Adjustment Board reviews all recommendations and no recommendation is released as final unless and until the attorney for the Collier County Value Adjustment Board affirms that the same is compliant with the Florida Statutes and the Florida Administrative Code. Each finalized recommendation is presented to the Value Adjustment Board and the Value Adjustment Board asks their attorney, on the record, whether the recommendations submitted are in compliance with Florida Statutes and the Florida Administrative Code. Once the attorney for the Collier County Value Adjustment Board confirms that the recommendations are in compliance with Florida Statutes and the Florida Administrative Code, the Value Adjustment Board may accept said recommendations as final decisions without any further discussion or hearing. In Collier County, in order for a recommendation to be in compliance with Florida Statutes and the Florida Administrative Code, they must contain the following, at minimum: 1) Findings of fact 2) Conclusions of law 3) Description of evidence presented by the parties, if any 4) Application of the evidence tests of credibility, relevancy and sufficiency in overcoming the presumption of correctness (presumption of correctness only for value) 5) Proof that the presumption of correctness was either retained or lost by the property appraiser, and how (only for value) 6) Description of witnesses and testimony, if any 7) A recommendation of acceptance or denial of relief sought 8) Rule or Statute reference, if necessary 9) Basis for recommendation 10) Remand information, if a remand was recommended 11) Denial of relief in matters where a party fails to appear and fails to state good cause for absence 12) Any reference to legal advice from the attorney for the Value Adjustment Board, if advice was sought and/or rendered 13) Any other reference to information that was exchanged or passed from one party to another or to the Value Adjustment Board So long as a recommendation contains the above information, it shall be compliant with the Florida Statutes and Florida Administrative Code. Special Magistrates are relied upon for their knowledge and expertise in evaluating the value, classification, exemption, etc. of real property. All Special Magistrates hired by the Collier County Value Adjustment Board meet the requirements of the Florida Statutes and Florida Administrative Codes which govern Value Adjustment Board operations. It is the responsibility of the parties to meet their burden of proof, in order to prevail. If a party does not prevail, then it is because the Special Magistrate did not, in their professional opinion, feel that said party met their burden of proof, or it is because the opposing party presented evidence that was more credible, more relevant and/or more sufficient to support their claim. All Statutory and Code references utilized as the basis for this information may be found below. In the event that a party is not satisfied with the outcome of a Value Adjustment Board recommendation or final decision, said party may seek recourse in the Collier County Circuit Court, pursuant to the Florida Statutes and Florida Administrative Code sections cited hereinbelow. It is strongly suggested that in the event that a party wishes to pursue any action in Circuit Court, that any such party retain legal counsel. Florida Statute Section 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 2 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 provisions 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. Florida Statute Section 194.034 Hearings and Procedures; Rules (1)(f) Nothing herein shall preclude an aggrieved taxpayer from contesting his 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. Florida Statute Section 194.171 Circuit court to have original jurisdiction in tax cases. (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 receipt for the payment, and the receipt shall be filed with the complaint. 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). 3 Florida Statute Section 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. (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. Florida Administrative Code Section 12D-9.001(1) & (2)(p) - Taxpayer Rights in Value Adjustment Board Proceedings. (1) Taxpayers are granted specific rights by Florida law concerning value adjustment board procedures. (2) These rights include: (p) The right to bring an action in circuit court to appeal a value adjustment board valuation decision or decision to disapprove a classification, exemption, portability assessment difference transfer, or to deny a tax deferral or to impose a tax penalty. Florida Administrative Code Section 12D-9.015(14)(f) - Petition; Form and Filing Fee. A person who files a petition may timely file an action in circuit court to preserve the right to proceed in circuit court. 4 Florida Administrative Code Section 12D-9.019(7)(d) - Scheduling and Notice of a Hearing. A petitioner is not required to wait any length of time as a prerequisite to filing an action in circuit court. Florida Administrative Code Section 12D-9.031 Consideration and Adoption of Recommended Decisions of Special Magistrates by Value Adjustment Boards in Administrative Reviews (1) All recommended decisions shall comply with Sections 194.301, 194.034(2) and 194.035(1), F.S. A special magistrate shall not submit to the board, and the board shall not adopt, any recommended decision that is not in compliance with Sections 194.301, 194.034(2) and 194.035(1), F.S. (2) As provided in Sections 194.034(2) and 194.035(l, F.S., the board shall consider the recommended decisions of special magistrates and may act upon the recommended decisions without further hearing. If the board holds further hearing for such consideration, the board clerk shall send notice of the hearing to the parties. Any notice of hearing shall be in the same form as specified in subsection 12D-9.019(3), F.A.C., but need not include items specified in subparagraphs 6. through 9., of that subsection. The board shall consider whether the recommended decisions meet the requirements of subsection (1), and may rely on board legal counsel for such determination. Adoption of recommended decisions need not include a review of the underlying record. (3) If the board determines that a recommended decision meets the requirements of subsection (1), the board shall adopt the recommended decision. When a recommended decision is adopted and rendered by the board, it becomes final. (4) If the board determines that a recommended decision does not comply with the requirements of subsection (1), the board shall proceed as follows: (a) The board shall request the advice of board legal counsel to evaluate further action and shall take the steps necessary for producing a final decision in compliance with subsection (1). (b) The board may direct a special magistrate to produce a recommended decision that complies with subsection (1) based on, if necessary, a review of the entire record. (c) The board shall retain any recommended decisions and all other records of actions under this rule section. Florida Statute Section 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 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 judicial 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 appraiser 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 evidence that the classification or exempt status assigned to the property is incorrect. Florida Statute Section 194.034(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 in s. 194.037 in the manner and form requested. Florida Statute Section 194.035(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 6 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. Respectfully Submitted. 7