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VAB Org Agenda 7-9-21
Value Adjustment Board Organizational Meeting Agenda July 9, 2021 Page 1 July 9, 2021 VALUE ADJUSTMENT BOARD ORGANIZATIONAL MEETING AGENDA July 9, 2021 9:00 a.m. 1. Roll Call and Pledge of Allegiance (led by VAB Legal Counsel) 2. Quorum Established as required by Florida Statute Chapter 194.015 and Affidavit of Publication confirmed (VAB Legal Counsel) 3. Introductions presented by VAB Legal Counsel A. Introduction of VAB Board Members • Board of County Commissioner Andrew Solis (District 2) • Board of County Commissioner Burt Saunders (District 3) • School Board Member Erick Carter (District 4) • (Homestead) Citizen Member Rebecca Earney • (Business) Citizen Member Ron Kezeske • (Alternate Homestead) Citizen Member Jill Rosenfeld B. Introduction of the Clerk to the Value Adjustment Board • Clerk to the Board – Crystal K. Kinzel • Clerk’s Designee – Derek Johnssen C. Confirmation of BCC & School Board Appointed Members (informational) (motion needed) 4. Appointment of VAB Chair (must be a BCC representative) (motion needed); Chair then appoints Vice-Chair (no motion needed) 5. Recommendation to approve today’s agenda (motion needed) 6. Recommendation to reaffirm by Resolution the appointment of the following: VAB Legal Counsel for VAB Tax Year 2021 (motion needed) Holly E. Cosby, Esq. – The Law Office of Holly E. Cosby, P.A. 7. Recommendation to reaffirm by Resolution the appointment of the VAB Special Magistrates for VAB Tax Year 2021 (motion needed) • Ellen T. Chadwell, PL – Attorney Page 2 July 9, 2021 • Lorraine Dube – State Certified Appraiser • South FL Valuation Services (Mark Pelletier, CMEA, CSBA, SRA, RM) • Coastal Consulting Group (Scott Watson, MAI) 8. Request for Board direction to obtain Alternative Special Magistrate(s) for 2021 tax year, if needed (based on number of petitions or any potential conflict) (motion needed) 9. Approval/Acceptance of Minutes into the VAB Record (motion needed) A. February 11, 2021 VAB Regular Meeting 10. Department of Revenue 2021 VAB Training: for Magistrates, VAB Members, Legal Counsel and interested parties (floridarevenue.com/dor/property/vab/training.html) 11. VAB Attorney Report/General Business/VAB Reference Materials A. General overview of Value Adjustment Board’s role in Florida’s property tax system, including a process for complaints, and the newly adopted legislative changes that affect the VAB process. B. Recommendation to adopt Resolution Relating to the Adoption of Internal Operating Procedures to Supplement Chapter 12D-9, Florida Administrative Code (motion needed) C. Good Cause Determinations 1) Recommendation to designate Legal Counsel to Determine “Good Cause” for Late Filed Petitions for 2021 tax year (motion needed) 2) Recommendation to designate VAB Clerk to Determine “Good Cause” for Hearing Reschedules, with Legal Counsel Providing Guidance, for 2021 tax year (motion needed) D. Recommendation to adopt Resolution for VAB Petition (Appeal) $15 Filing Fee (F.S. 194.013) (motion needed) E. Florida Department of Revenue Forms DR-488p – Initial Certification of the Value Adjustment Board (motion needed) Page 3 July 9, 2021 F. Request approval for the destruction of VAB records in accordance with the General Records Schedule GS1-SL (2015 VAB tax year records) (motion needed) G. VAB Reference Materials (informational) • Florida’s Government in the Sunshine • Rule Chapter 12D-9, F.A.C. • DOR’s VAB Forms • Rule Chapter 12D-10, F.A.C. • Rule Chapter 12D-51.001, F.A.C. • Rule Chapter 12D-51.002, F.A.C. • Rule Chapter 12D-51.003, F.A.C. • Uniform Policies and Procedures Manual and Other Legal Resources and Reference Materials • Florida Statutes: Chapter 119, 286, 192, 193, 194, 195, and 196 H. VAB 2020 Expense Report of 778 petitions filed as compared to: VAB 2019 - 714 petitions VAB 2017 - 561 petitions VAB 2018 - 623 petitions VAB 2016 - 615 petitions 12. VAB Dates of Importance A. TRIM Notice to be mailed: Monday, August 16, 2021 (per PAO staff) B. Deadline to file petitions with the Clerk’s Office: Friday, September 10, 2021 at 5 p.m. [25 days after the mailing of the TRIM per F.S. 194.011(2) (d)] C. Date for Next Regular VAB Meeting (room reserved): Monday, October 4, 2021 at 9:00 a.m. (if needed only) OR Monday, February 28, 2022 at 1:00 p.m. (pending conclusion of hearings) D. Magistrate Hearings: October 2021 through December 2021 (More dates, if needed, based on filing) E. (Proposed) Final VAB Meeting for Tax Year 2021 (room reserved): Monday, February 28, 2022 at 1:00 p.m. (Tentative) Page 4 July 9, 2021 13. Additional comments/concerns – VAB Counsel/compliance 14. Public Comment 15. Adjournment Item #2 Establishing a Quorum – as required by Florida Statute Chapter 194.015 and Affidavit of Publication confirmed 07/09/2021 Item 2 1 EXECUTIVE SUMMARY Per Florida Statute (F.S.), Chapter 194.015, “Any three members shall constitute a quorum of the board, except that each quorum must include at least one member of said governing board, at least one member of the school board, and at least one citizen member…” In addition, “No meeting of the board shall take place unless counsel to the board is present.” OBJECTIVE: That a quorum of the Value Adjustment Board (VAB) has been established. CONSIDERATIONS: Per Florida Statute, Chapter 194.015, “There is hereby created a value adjustment board for each county, which shall consist of two members of the governing body of the county as elected from the membership of the board of said governing body, one of whom shall be elected chairperson, and one member of the school board as elected from the membership of the school board, and two citizen members, one of whom shall be appointed by the governing body of the county and must own homestead property within the county and one of whom must be appointed by the school board and must own a business occupying commercial space located within the school district. A citizen member may not be a member or an employee of any taxing authority, and may not be a person who represents property owners in any administrative or judicial review of property taxes. The members of the board may be temporarily replaced by other members of the respective boards on appointment by their respective chairpersons. Any three members shall constitute a quorum of the board, except that each quorum must include at least one member of said governing board, at least one member of the school board, and at least one citizen member and no meeting of the board shall take place unless a quorum is present.”... “The board shall appoint private counsel who has practiced law for over 5 years and who shall receive such compensation as may be established by the board. The private counsel may not represent the property appraiser, the tax collector, any taxing authority, or any property owner in any administrative or judicial review of property taxes. No meeting of the board shall take place unless counsel to the board is present.” RECOMMENDATION: To establish and maintain a quorum of the Value Adjustment Board (VAB) per Chapter 194.015 F.S. for this meeting of the VAB. Select Year: 2020 Go The 2020 Florida Statutes Title XIV TAXATION AND FINANCE Chapter 194 ADMINISTRATIVE AND JUDICIAL REVIEW OF PROPERTY TAXES View Entire Chapter 194.015 Value adjustment board.—There is hereby created a value adjustment board for each county, which shall consist of two members of the governing body of the county as elected from the membership of the board of said governing body, one of whom shall be elected chairperson, and one member of the school board as elected from the membership of the school board, and two citizen members, one of whom shall be appointed by the governing body of the county and must own homestead property within the county and one of whom must be appointed by the school board and must own a business occupying commercial space located within the school district. A citizen member may not be a member or an employee of any taxing authority, and may not be a person who represents property owners in any administrative or judicial review of property taxes. The members of the board may be temporarily replaced by other members of the respective boards on appointment by their respective chairpersons. Any three members shall constitute a quorum of the board, except that each quorum must include at least one member of said governing board, at least one member of the school board, and at least one citizen member and no meeting of the board shall take place unless a quorum is present. Members of the board may receive such per diem compensation as is allowed by law for state employees if both bodies elect to allow such compensation. The clerk of the governing body of the county shall be the clerk of the value adjustment board. The board shall appoint private counsel who has practiced law for over 5 years and who shall receive such compensation as may be established by the board. The private counsel may not represent the property appraiser, the tax collector, any taxing authority, or any property owner in any administrative or judicial review of property taxes. No meeting of the board shall take place unless counsel to the board is present. Two-fifths of the expenses of the board shall be borne by the district school board and three-fifths by the district county commission. History.—s. 2, ch. 69-140; s. 1, ch. 69-300; s. 26, ch. 70-243; s. 22, ch. 73-172; s. 5, ch. 74-234; s. 1, ch. 75-77; s. 6, ch. 76-133; s. 2, ch. 76- 234; s. 1, ch. 77-69; s. 145, ch. 91-112; s. 978, ch. 95-147; s. 4, ch. 2008-197. r Copyright © 1995‐2021 The Florida Legislature • Privacy Statement • Contact Us Copyright © 1995-2021 The Florida Legislature • Privacy Statement • Contact Us Us ida Legislature • Privacy Statement • Contact Us NtIlIttS+�ttillj:-Jeius PART OF THE USA TODAY NETWORK Published Daily Naples, FL 34110 BCC CLERK OF CIRCUIT COURT 3299 TAMIAMI TRL E 700 NAPLES, FL 34112 Affidavit of Publication STATE OF WISCONSIN COUNTY OF BROWN Before the undersigned they serve as the authority, personally appeared said legal clerk who on oath says that he/she serves as Legal Clerk of the Naples Daily News, a daily newspaper published at Naples, in Collier County, Florida; distributed in Collier and Lee counties of Florida; that the attached copy of the advertising was published in said newspaper on dates listed. Affiant further says that the said Naples Daily News is a newspaper published at Naples, in said Collier County, Florida, and that the said newspaper has heretofore been continuously published in said Collier County, Florida; distributed in Collier and Lee counties of Florida, each day and has been entered as second class mail matter at the post office in Naples, in said Collier County, Florida, for a period of one year next preceding the first publication of the attached copy of advertisement; and affiant further says that he has neither paid nor promised any person, or corporation any discount, rebate, commission or refund for the purpose of securing this advertisement for publication in the said newspaper. Published: 06/25/2021 Subscribed and sworn to before on June 25, 2021; —)_ 1a_c�_YYl uv\cat.(X-A- -,� Notary, State of WI, County of Brown TARA MONDLOCH Notary Public State of Wisconsin My commission expires August 6, 2021 Publication Cost: $280.00 Ad No: 0004770678 Customer No: 1303800 PO #: 4600004979 # of Affidavits This is not an invoice NOTICE OF THE ORGANIZATIONAL MEETING OF THE VALUE ADJUSTMENT BOARD Notice is hereby given that the VALUE ADJUSTMENT BOARD (VAB) will hold an Organizational Meeting in accordance with Chapter 286.011, Florida Statutes, at 9:00 a.m., Friday, July 9, 2021, in the Board of County Commissioners' Meeting Room, 3rd Floor, Harmon Turner Building (Building "F"), Collier County Government Center, 3299 Tarnlami Trail East, Naples, Florida, for the Following purposes: General Business Dis[usumi, Legisla- tive updates, and matters pursuant to the requirements of Flori- da Statutes, Chapter 194; Tentative Hearing Dates, Dates of tm- portance, Meeting Dates, Expenditures. Public Comment and to discuss other related issues at the suggestion or request of the Chair, staff or Board members prior to or during the Meeting. This meeting is open to the public.. Any person wishing to speak on any agenda item must register prior to presentation of the item to be addressed. All registered speakers will be limited to three (3) minutes. Any person who decides to appeal a decision of the Board will need a record of the proceedings pertaining thereto and there- fore, may need to ensure that a verbatim record of the proceed- ings is made, which record includes the testimony and evidence upon which the appeal is based. If you are a person with a disability who needs an accommoda- tion in order to participate in this proceeding, you are entitled, at no cast to you, the provision bf certain assistance Please con- tact the Collier County Facilities Management Division located at 3335 Tamiami frail East, Suite #101, Building W, Naples, Flori- da 34112, (239)252-8380. VALUE ADJUSTMENT BOARD CRYSTAL K. KINZEL, CLERK TO THE VAB By: Ann Jennejohn, Deputy Clerk (SEAL) AD#4770678 June 25, 2021 Item #3 Introductions: A. VAB Board B. Clerk: Crystal K. Kinzel & Designee C. Confirmation of BCC & School Board Appointed Members 07/09/2021 Item 3A/3B 1 EXECUTIVE SUMMARY Per Florida Administrative Code, 12D-9.013, introduction of the members of the board and provide contact information and the introduction of the board clerk, or any designee of the board clerk, and provide the board clerk’s contact information. OBJECTIVE: At the Organizational Meeting of the Value Adjustment Board, the introduction of the members of the board and the contact information of the board members; and the introduction of the board clerk and their contact information (or any designee of the board clerk). CONSIDERATIONS: Per Florida Administrative Code, 12D-9.013, at one organizational meeting the board shall: introduce the members of the board and provide contact information and introduce the board clerk or any designee of the board clerk and provide the board clerk’s contact information. RECOMMENDATION: The introduction is made of the Value Adjustment Board (VAB) members and the VAB Board Clerk (or designee) per 12D-9.013, F.A.C. Attachments Florida Administrative Code 12D-9.013 2021/2022 Collier County VAB Contact Information 12D-9.013 Organizational Meeting of the Value Adjustment Board. (1) The board shall annually hold one or more organizational meetings, at least one of which shall meet the requirements of this section. The board shall hold this organizational meeting prior to the holding of value adjustment board hearings. The board shall provide reasonable notice of each organizational meeting and such notice shall include the date, time, location, purpose of the meeting, and information required by Section 286.0105, F.S. At one organizational meeting the board shall: (a) Introduce the members of the board and provide contact information; (b) Introduce the board clerk or any designee of the board clerk and provide the board clerk’s contact information; (c) Appoint or ratify the private board legal counsel. At the meeting at which board counsel is appointed, this item shall be the first order of business; (d) Appoint or ratify special magistrates, if the board will be using them for that year; (e) Make available to the public, special magistrates and board members, Rule Chapter 12D-9, F.A.C., containing the uniform rules of procedure for hearings before value adjustment boards and special magistrates (if applicable), and the associated forms that have been adopted by the department; (f) Make available to the public, special magistrates and board members, Rule Chapter 12D-10, F.A.C., containing the rules applicable to the requirements for hearings and decisions; (g) Make available to the public, special magistrates and board members the requirements of Florida’s Government in the Sunshine/open government laws including information on where to obtain the current Government-In-The-Sunshine manual; (h) Discuss, take testimony on and adopt or ratify with any required revision or amendment any local administrative procedures and forms of the board. Such procedures must be ministerial in nature and not be inconsistent with governing statutes, case law, attorney general opinions or rules of the department. All local administrative procedures and forms of the board or special magistrates shall be made available to the public and shall be accessible on the board clerk’s website, if any; (i) Discuss general information on Florida’s property tax system, respective roles within this system, taxpayer opportunities to participate in the system, and property taxpayer rights; (j) Make available to the public, special magistrates and board members, Rules 12D-51.001, 12D-51.002 and 12D-51.003, F.A.C., and Chapters 192 through 195, F.S., as reference information containing the guidelines and statutes applicable to assessments and assessment administration; (k) Adopt or ratify by resolution any filing fee for petitions for that year, in an amount not to exceed $15; and, (l) For purposes of this rule, making available to the public means, in addition to having copies at the meeting, the board may refer to a website containing copies of such documents. (2) The board shall announce the tentative schedule for the value adjustment board taking into consideration the number of petitions filed, the possibility of the need to reschedule and the requirement that the board stay in session until all petitions have been heard. (3) The board may hold additional meetings for the purpose of addressing administrative matters. Rulemaking Authority 194.011(5), 194.034(1), 195.027(1), 213.06(1) FS. Law Implemented 194.011, 194.013, 194.015, 194.032, 194.034, 194.035, 213.05, 286.011, 286.0105 FS. History–New 3-30-10. Collier County 2021-2022 VAB Contact Information (06/09/2021) Legal Counsel Attorney Holly E. Cosby, Esq 239-931-0006 holly@cosbylaw.com BCC Rep. Chair Commissioner (District 2) Andrew Solis, Esq 239-252-8602 andy.solis@colliercountyfl.gov BCC Rep. Vice Commissioner (District 3) Burt Saunders, Esq 239-252-8603 burt.saunders@colliercountyfl.gov Alternate Commissioner (District 5) William McDaniel 239-252-8605 bill.mcdaniel@colliercountyfl.gov Alternate Commissioner (District 4) Penny Taylor 239-252-8604 penny.taylor@colliercountyfl.gov Alternate Commissioner (District 1) Rick LoCastro 239-252-8601 rick.locastro@colliercountyfl.gov Staff Executive Coordinator – Commissioner Solis Angela Goodner 239-252-8602 angela.goodner@colliercountyfl.gov Executive Coordinator – Commissioner Saunders Dave Lykins 239-252-8603 dave.lykins@colliercountyfl.gov Collier County School Board School Board Member (District 4) Erick Carter Chair 239-377-0485 cartee1@collierschools.com Alternates School Board Member (District 1) Dr. Jory Westberry 239-377-0489 westbejo@collierschools.com School Board Member (District 2) Stephanie Lucarelli 239-377-0485 lucars@collierschools.com School Board Member (District 3) Jen Mitchell 239-377-0491 mitchj3@collierschools.com School Board Member (District 5) Roy Terry 239-377-0485 terryro@collierschools.com Staff Director of Community Engagement Lisa Morse 239-377-0219 morsel1@collierschools.com Citizen Members Homestead Rebecca Earney 608-633-5915 raearney@gmail.com Alternate Homestead Jill Rosenfeld 201-540-9844 jillfrosenfeld@gmail.com Business Ron Kezeske 239-963-5063 ronkezeske@gmail.com VAB Special Magistrates Attorney Special Magistrate Ellen Chadwell 239-249-3560 ellen@chadwelllaw.com Commercial/Res. Appraiser Sp. Magistrate Lorraine Dube 239-566-8848 239-293-5768 dube5757@yahoo.com Commercial/Res. Appraiser Sp. Magistrate Scott Watson 954-776-9938 ccg25@bellsouth.net Tangible Personal Property/Res. Appraiser Special Magistrate Mark Pelletier 561-313-1067 sflval@bellsouth.net Clerk to the VAB Clerk Crystal Kinzel 239-252-8437 crystal.kinzel@collierclerk.com Director Finance/BMR/VAB Derek Johnssen 239-252-7863 derek.johnssen@collierclerk.com Property Appraiser Property Appraiser Abe Skinner 239-252-8255 askinner@collierappraiser.com Director - Real Property/ Improvements Jack Redding 239-252-8163 jredding@collierappraiser.com Director - Land Jeep Quinby 239-252-8162 jquinby@collierappraiser.com Director - Classifications Dan Eby 239-252-8149 deby@collierappraiser.com Director - Condominiums Don Wegner 239-252-2639 dwegner@collierappraiser.com Director - Exemptions Annabel Ybaceta 239-252-8319 aybaceta@collierappraiser.com Director - Tangible Personal Prop Dan Demorett 239-252-8152 ddemorett@collierappraiser.com Director - Tax Roll Compliance Jenny Blaje 239-252-8158 jblaje@collierappraiser.com 07/09/2021 Item 3C 1 EXECUTIVE SUMMARY Confirmation of the Collier County Board of County Commissioners’ and the Collier County School Board’s Appointed Citizen Members for the 2021 Value Adjustment Board. OBJECTIVE: To further confirm the appointments and membership of the VAB Citizen Members as appointed by the BCC and the School Board of Collier County, Florida. CONSIDERATIONS: As a matter of legal documentation, both the Board of County Commissioners’ appointment and the School District’s appointment have been verified that they meet the requirements to serve on the Value Adjustment Board per Florida Statute 194.015 Florida Administrative Code (FAC) 12D-9.004. RECOMMENDATION: For review and informational purposes only. Attachments Florida Statute 194.015 Florida Administrative Code 12D-9.004 Select Year: 2020 Go The 2020 Florida Statutes Title XIV TAXATION AND FINANCE Chapter 194 ADMINISTRATIVE AND JUDICIAL REVIEW OF PROPERTY TAXES View Entire Chapter 194.015 Value adjustment board.—There is hereby created a value adjustment board for each county, which shall consist of two members of the governing body of the county as elected from the membership of the board of said governing body, one of whom shall be elected chairperson, and one member of the school board as elected from the membership of the school board, and two citizen members, one of whom shall be appointed by the governing body of the county and must own homestead property within the county and one of whom must be appointed by the school board and must own a business occupying commercial space located within the school district. A citizen member may not be a member or an employee of any taxing authority, and may not be a person who represents property owners in any administrative or judicial review of property taxes. The members of the board may be temporarily replaced by other members of the respective boards on appointment by their respective chairpersons. Any three members shall constitute a quorum of the board, except that each quorum must include at least one member of said governing board, at least one member of the school board, and at least one citizen member and no meeting of the board shall take place unless a quorum is present. Members of the board may receive such per diem compensation as is allowed by law for state employees if both bodies elect to allow such compensation. The clerk of the governing body of the county shall be the clerk of the value adjustment board. The board shall appoint private counsel who has practiced law for over 5 years and who shall receive such compensation as may be established by the board. The private counsel may not represent the property appraiser, the tax collector, any taxing authority, or any property owner in any administrative or judicial review of property taxes. No meeting of the board shall take place unless counsel to the board is present. Two-fifths of the expenses of the board shall be borne by the district school board and three-fifths by the district county commission. History.—s. 2, ch. 69-140; s. 1, ch. 69-300; s. 26, ch. 70-243; s. 22, ch. 73-172; s. 5, ch. 74-234; s. 1, ch. 75-77; s. 6, ch. 76-133; s. 2, ch. 76-234; s. 1, ch. 77-69; s. 145, ch. 91-112; s. 978, ch. 95-147; s. 4, ch. 2008-197. Copyright Copyright © 1995‐2021 The Florida Legislature • Privacy Statement • Contact Us Us 1 The Florida Legislature • Privacy Statement • Contact Us 12D-9.004 Composition of the Value Adjustment Board. (1) Every county shall have a value adjustment board which consists of: (a) Two members of the governing body of the county, elected by the governing body from among its members, one of whom shall be elected as the chair of the value adjustment board; (b) One member of the school board of the county, elected by the school board from among its members; and, (c) Two citizen members: 1. One who owns homestead property in the county appointed by the county’s governing body, 2. One who owns a business that occupies commercial space located within the school district appointed by the school board of the county. This person must, during the entire course of service, own a commercial enterprise, occupation, profession, or trade conducted from a commercial space located within the school district and need not be the sole owner. 3. Citizen members must not be: a. A member or employee of any taxing authority in this state, b. A person who represents property owners, property appraisers, tax collectors, or taxing authorities in any administrative or judicial review of property taxes. 4. Citizen members shall be appointed in a manner to avoid conflicts of interest or the appearance of conflicts of interest. (2)(a) Each elected member of the value adjustment board shall serve on the board until he or she is replaced by a successor elected by his or her respective governing body or school board or is no longer a member of the governing body or school board of the county. (b) When an elected member of the value adjustment board ceases being a member of the governing body or school board whom he or she represents, that governing body or school board must elect a replacement. (c) When the citizen member of the value adjustment board appointed by the governing body of the county is no longer an owner of homestead property within the county, the governing body must appoint a replacement. (d) When the citizen member appointed by the school board is no longer an owner of a business occupying commercial space located within the school district, the school board must appoint a replacement. (3)(a) At the same time that it selects a primary member of the value adjustment board, the governing body or school board may select an alternate to serve in place of the primary member as needed. The method for selecting alternates is the same as that for selecting the primary members. (b) At any time during the value adjustment board process the chair of the county governing body or the chair of the school board may appoint a temporary replacement for its elected member of the value adjustment board or for a citizen member it has appointed to serve on the value adjustment board. (4)(a) To have a quorum of the value adjustment board, the members of the board who are present must include at least: 1. One member of the governing body of the county, 2. One member of the school board; and, 3. One of the two citizen members. (b) The quorum requirements of Section 194.015, F.S., may not be waived by anyone, including the petitioner. (5) The value adjustment board cannot hold its organizational meeting until all members of the board are appointed, even if the number and type of members appointed are sufficient to constitute a quorum. If board legal counsel has not been previously appointed for that year, such appointment must be the first order of business. Rulemaking Authority 194.011(5), 194.034(1), 195.027(1), 213.06(1) FS. Law Implemented 194.011, 194.015 FS. History–New 3-30-10, Amended 9-19-17. Item #4 Appointment of VAB Chair and Vice-Chair: 07/09/2021 Item 4 1 EXECUTIVE SUMMARY Per Florida Statute (F.S.), Chapter 194.015, “There is hereby created a value adjustment board for each county, which shall consist of two members of the governing body of the county as elected from the membership of the board of said governing body, one of whom shall be elected chairperson…” OBJECTIVE: At the Organizational Meeting of the Value Adjustment Board (VAB), the VAB shall elect a chairperson. CONSIDERATIONS: Per Florida Statute, Chapter 194.015, the board shall elect a chairperson and said person must be a member that is elected from one of the members representing the governing body of the county on the Value Adjustment Board. In the 2020 VAB year, Commissioner Saunders served as the VAB Chairman; while in the previous year (2019 VAB), Commissioner Solis served as the VAB Chairman. RECOMMENDATION: To elect the Value Adjustment Board (VAB) chairperson per Chapter 194.015 F.S. Attachment Florida Statutes Chapter 194.015 Select Year: 2020 Go The 2020 Florida Statutes Title XIV TAXATION AND FINANCE Chapter 194 ADMINISTRATIVE AND JUDICIAL REVIEW OF PROPERTY TAXES View Entire Chapter 194.015 Value adjustment board.—There is hereby created a value adjustment board for each county, which shall consist of two members of the governing body of the county as elected from the membership of the board of said governing body, one of whom shall be elected chairperson, and one member of the school board as elected from the membership of the school board, and two citizen members, one of whom shall be appointed by the governing body of the county and must own homestead property within the county and one of whom must be appointed by the school board and must own a business occupying commercial space located within the school district. A citizen member may not be a member or an employee of any taxing authority, and may not be a person who represents property owners in any administrative or judicial review of property taxes. The members of the board may be temporarily replaced by other members of the respective boards on appointment by their respective chairpersons. Any three members shall constitute a quorum of the board, except that each quorum must include at least one member of said governing board, at least one member of the school board, and at least one citizen member and no meeting of the board shall take place unless a quorum is present. Members of the board may receive such per diem compensation as is allowed by law for state employees if both bodies elect to allow such compensation. The clerk of the governing body of the county shall be the clerk of the value adjustment board. The board shall appoint private counsel who has practiced law for over 5 years and who shall receive such compensation as may be established by the board. The private counsel may not represent the property appraiser, the tax collector, any taxing authority, or any property owner in any administrative or judicial review of property taxes. No meeting of the board shall take place unless counsel to the board is present. Two-fifths of the expenses of the board shall be borne by the district school board and three-fifths by the district county commission. History.—s. 2, ch. 69-140; s. 1, ch. 69-300; s. 26, ch. 70-243; s. 22, ch. 73-172; s. 5, ch. 74-234; s. 1, ch. 75-77; s. 6, ch. 76-133; s. 2, ch. 76-234; s. 1, ch. 77-69; s. 145, ch. 91-112; s. 978, ch. 95-147; s. 4, ch. 2008-197. Copyright Copyright © 1995‐2021 The Florida Legislature • Privacy Statement • Contact Us Us 1 The Florida Legislature • Privacy Statement • Contact Us Item #5 Approval of Agenda 07/09/2021 Item 5A Page 1 July 09, 2021 VALUE ADJUSTMENT BOARD ORGANIZATIONAL MEETING AGENDA July 09, 2021 9:00 a.m. 1. Roll Call and Pledge of Allegiance (led by VAB Legal Counsel) 2. Quorum Established as required by Florida Statute Chapter 194.015 and Affidavit of Publication confirmed (VAB Legal Counsel) 3. Introductions presented by VAB Legal Counsel A. Introduction of VAB Board Members Board of County Commissioner Andrew Solis (District 2) Board of County Commissioner Burt Saunders (District 3) School Board Member Erick Carter (District 4) (Homestead) Citizen Member Rebecca Earney (Business) Citizen Member Ron Kezeske (Alternate Homestead) Citizen Member Jill Rosenfeld B. Introduction of the Clerk to the Value Adjustment Board Clerk to the Board – Crystal Kinzel Clerk’s Designee – Derek M. Johnssen C. Confirmation of BCC & School Board Appointed Members (informational) 4. Appointment of VAB Chair (must be a BCC representative) (motion needed); Chair then appoints Vice-Chair (no motion needed) 5. Recommendation to approve today’s agenda (motion needed) 6. Recommendation to reaffirm by Resolution the appointment of the following: VAB Legal Counsel for VAB Tax Year 2021 (motion needed) Holly E. Cosby, Esq. – The Law Office of Holly E. Cosby, P.A. 7. Recommendation to reaffirm by Resolution the appointment of the VAB Special Magistrates for VAB Tax Year 2021 (motion needed) Ellen T. Chadwell, PL – Attorney Lorraine Dube – State Certified Appraiser South FL Valuation Services (Mark Pelletier, CMEA, CSBA, SRA, RM) Coastal Consulting Group (Scott Watson, MAI) 8. Request for Board direction to obtain Alternative Special Magistrate(s) for 2021 tax year, if needed (based on number of petitions or any potential conflict) (motion needed) 9. Approval/Acceptance of Minutes into the VAB Record (motion needed) A. February 11, 2021 VAB Regular Meeting 10. Department of Revenue 2021 VAB Training: for Magistrates, VAB Members, Legal Counsel and interested parties (floridarevenue.com/dor/property/vab/training.html) 11. VAB Attorney Report/General Business/VAB Reference Materials A. General overview of Value Adjustment Board’s role in Florida’s property tax system, including a process for complaints, and the newly adopted legislative changes that affect the VAB process. B. Recommendation to adopt Resolution Relating to the Adoption of Internal Operating Procedures to Supplement Chapter 12D-9, Florida Administrative Code (motion needed) C. Good Cause Determinations 1) Recommendation to designate Legal Counsel to Determine “Good Cause” for Late Filed Petitions for 2021 tax year (motion needed) 2) Recommendation to designate VAB Clerk to Determine “Good Cause” for Hearing Reschedules, with Legal Counsel Providing Guidance, for 2021 tax year (motion needed) 07/09/2021 Item 5A Page 2 July 09, 2021 D. Recommendation to adopt Resolution for VAB Petition (Appeal) Filing Fee (F.S. 194.013) (motion needed) E. Florida Department of Revenue Forms DR-488p – Initial Certification of the Value Adjustment Board (motion needed) F. Request approval for the destruction of VAB records in accordance with the General Records Schedule GS1-SL (2015 VAB tax year records) (motion needed) G. VAB Reference Materials (informational) Florida’s Government in the Sunshine Rule Chapter 12D-9, F.A.C. DOR’s VAB Forms Rule Chapter 12D-10, F.A.C. Rule Chapter 12D-51.001, F.A.C. Rule Chapter 12D-51.002, F.A.C. Rule Chapter 12D-51.003, F.A.C. Uniform Policies and Procedures Manual and Other Legal Resources and Reference Materials Information for Taxpayers regarding Florida’s Property Tax System and the Value Adjustment Board Process and a Property Brochure Florida Statutes: Chapter 119, 286, 192, 193, 194, 195, and 196 H. VAB 2020 Expense Report of 778 petitions filed as compared to: VAB 2019 - 714 petitions VAB 2017 - 561 petitions VAB 2018 - 623 petitions VAB 2016 - 615 petitions 12. VAB Dates of Importance A. TRIM Notice to be mailed: Monday, August 16, 2021 (per PAO staff) B. Deadline to file petitions with the Clerk’s Office: Friday, September 10, 2021 at 5 p.m. [25 days after the mailing of the TRIM per F.S. 194.011(2) (d)] C. Date for Next Regular VAB Meeting (room reserved): Monday, October 4, 2021 at 9:00 a.m. (if needed only) OR Monday, February 28, 2021 at 1:00 p.m. (sooner if hearings conclude) D. Magistrate Hearings: October 2021 through December 2021 (More dates, if needed, based on filing) E. (Proposed) Final VAB Meeting for Tax Year 2021 (room reserved): Monday, February 28, 2022 at 1:00 p.m. (Tentative) 13. Additional comments/concerns – VAB Counsel/compliance 14. Public Comment 15. Adjournment Item #6 Reaffirmation for VAB Tax Year 2021 of VAB Legal Counsel by Resolution 07/09/2021 Item 6 1 EXECUTIVE SUMMARY Recommendation to re-affirm by resolution for Holly E. Cosby, Esq. to provide Independent Legal Services for the Collier County Value Adjustment Board for the 2021 VAB Tax Year. OBJECTIVE: To re-affirm by resolution that Holly E. Cosby, Esq. will serve as independent legal counsel for the County's Value Adjustment Board (VAB). CONSIDERATIONS: Florida Statute 194.015 requires “the board shall appoint private counsel who has practiced law for over 5 years and who shall receive such compensation as may be established by the board. The private counsel may not represent the property appraiser, the tax collector, any taxing authority, or any property owner in any administrative or judicial review of property taxes. No meeting of the board shall take place unless counsel to the board is present. Two-fifths of the expenses of the board shall be borne by the district school board and three-fifths by the district county commission.” The negotiated contract agreement #17-7046 states that the Independent Legal Services for the Value Adjustment Board of Collier County will be provided by Attorney Holly E. Cosby. The contract provides that the applicant will be paid on an hourly basis at $225 per hour. The executed contract is attached for your reference. Staff recommends that the Board re-affirm by resolution the contract with Holly E. Cosby, P.A. in providing “Independent Legal Services for Value Adjustment Board”. FISCAL IMPACT: The total all-inclusive cost for services under this agreement is estimated to be approximately $12,000 - $20,000 per annum. This cost is shared with the District School Board, which by statute is responsible for two-fifths of these expenses. The County will pay these costs and invoice the School Board for its respective share. These expenditures are included in the operating budget in the General Fund (001), Other General Administrative cost center (103010). RECOMMENDATION: To re-affirm by resolution the contract with Holly E. Cosby in providing legal services to the VAB (per Agreement #17-7046). Attachments • 17-7046 Agreement • VAB Resolution 2021-01 (Proposed) AGREEMENT17-7046 for Independent Legal Services for the Value Adjustment Board (VAB) THIS AGREEMENT, made and entered into on this 1st day of June 2017, by and between Holly E. Cosby, P.A., hereinafter called the "Attorney" authorized to do business in the State of Florida, and the Collier County Value Adjustment Board; consisting of members from the Collier County Board of County Commissioners, a political subdivision of the State of Florida, and a member from the District School Board of Collier County, one Homesteaded Citizen member and one Business Citizen member, hereinafter collectively called the "Value Adjustment Board" (VAB). WITNESSETH: 1. AGREEMENT TERM. The Agreement shall be for a three (3) year period, commencing on June 1, 2017 and terminating on May 31, 2020. The Value Adjustment Board (VAB) may, at its discretion and with the consent of the Attorney, renew the Agreement under all of the terms and conditions contained in this Agreement for one (1) additional two (2) year period. The County shall give the Attorney written notice of the VAB's intention to renew the Agreement term prior to the end of the Agreement term then in effect. The County Manager, or his designee, may at his discretion, extend the Agreement under all of the terms and conditions contained in this Agreement for up to one hundred and eighty (180) days. The County Manager, or his designee, shall give the Attorney written notice of the County's intention to extend the Agreement term prior to the end of the Agreement term then in effect. 2. STATEMENT OF WORK. The Attorney shall provide Legal Services to the Value Adjustment Board in accordance with the terms and conditions of Request for Proposal (RFP) #17-7046, and the Attomey's proposal referred to herein and made an integral part of this Agreement. This Agreement contains the entire understanding between the parties and any modifications to this Agreement shall be mutually agreed upon in writing by the Parties, in compliance with the County's Procurement Ordinance, as amended, and the Procurement Procedures in effect at the time such services are authorized. 3. COMPENSATION. The VAB shall pay the Attorney for the performance of this Agreement on an hourly basis at a rate of two hundred twenty-five dollars ($225.00) per hour after receipt of an itemized statement of services. The parties hereto will agree to the frequency of any periodic payments. Payment will be made to Attorney upon receipt of a proper invoice or statement of hourly services provided and upon approval by the Clerk to the VAB or his designee, and in compliance with Chapter 218, FL Statutes, otherwise known as the "Local Government Prompt Payment Act." Page I of 5 lft74046 Independent Legal Services for the Collier County Value Adjustment Board(VAR) Attorney agrees to pay for ordinary expenses incurred, including, but not limited to, costs of mailing, copies, facsimiles, telephone expenses, document delivery (e.g., FEDEX, etc.) and secretarial services. Ordinary expenses as used herein shall not include the mailing of copying expense of materials for mass dissemination. However, the parties hereto may agree to include additional expenses or services in this Agreement by mutual consent. 4. NOTICES. All notices from the County to the Attorney shall be deemed duly served if mailed or faxed to the Attorney at the following address: Law Office of Holly E. Cosby, P.A. Attention: Holly E. Cosby, P.A. Address: 602 Center Road Ft. Myers, FL 33907 Telephone: 239-931-0006 Facsimile: 239-418-0006 Email: hollycosbylaw.com All Notices from the Attorney to the VAB shall be deemed duly served if mailed or faxed to the Value Adjustment Board at the following address: Clerk to the Value Adjustment Board Administration Building "F" 3299 Tamiami Trail East Suite 401 Naples, FL 34112 Telephone: (239) 252-8399 Fax: (239) 252-8408 The Attorney and the Value Adjustment Board, or County, may change the above stated mailing address at any time upon giving the other party written notification. All notices under this Agreement must be in writing. 5. NO PARTNERSHIP. Nothing herein contained shall create or be construed as creating a partnership between Collier County or the District School Board and the Attorney or to constitute the Attorney as an agent of Collier County or the District School Board. 6. PERMITS: LICENSES: TAXES. In compliance with Section 218.80, F.S., all permits necessary for the prosecution of the Work shall be obtained by the Attorney. Payment for all such permits issued by the County and all non-County permits necessary for the prosecution of the Work shall be procured and paid for by the Attorney. The Attorney shall also be solely responsible for payment of any and all taxes levied on the Attorney. In addition, the Attorney shall comply with all rules, regulations and laws of Collier County, the State of Florida, or the U.S. government now in force or hereafter adopted. The Attorney agrees to comply with all laws governing the responsibility of an employer with respect to persons employed by the Attorney. Page 2 of 5 17-7046 independent Legal Services for the Collier County Value Adjustment Board(VAB) 7. NO IMPROPER USE. The Attorney will not use, nor suffer or permit any person to useinanymannerwhatsoever, County facilities for any improper, immoral or offensivepurpose, or for any purpose in violation of any federal, state, county or municipal ordinance, rule, order or regulation, or of any governmental rule or regulation now ineffectorhereafterenactedoradopted. In the event of such violation by the Attorney oriftheVABoritsauthorizedrepresentativeshalldeemanyconductonthepartoftheAttorneytobeobjectionableorimproper, the County shall have the right to suspend thecontractoftheAttorney. Should the Attorney fail to correct any such violation, conduct, or practice to the satisfaction of the VAB within twenty-four (24) hours after receivingnoticeofsuchviolation, conduct, or practice, such suspension to continue until theviolationiscured. 8. TERMINATION. Should the Attorney be found to have failed to perform the services in a manner satisfactory to the VAB as per the requirements of this Agreement, the VAB may terminate said Agreement immediately for cause; further the VAB may terminatethisAgreementforconveniencewithathirty (30) day written notice. The VAB shall be sole judge of non-performance. 9. CONTINUED REPRESENTATION. In the event suspension or termination occurs,Attorney agrees to continue representation of the VAB, as needed, to makedeterminationsregardingthesuspension, and/or until such time as a replacement counsel can be appointed by the Value Adjustment Board (VAB) in compliance with194.015, Florida Statute. 10. NO DISCRIMINATION. The Attorney agrees that there shall be no discrimination as to race, sex, color, creed or national origin. 11. INSURANCE. The Attorney shall provide insurance as per requirements outlined inRFP #17-7046 as follows: A. Commercial General Liability: Coverage shall have minimum limits of $500,000 Per Occurrence, $2,000,000 aggregate Single Limit of Bodily Injury Liability and Property Damage Liability. This shall include Premises and Operations; Independent Attorneys; Products and Completed Operations and Contractual Liability. B. Workers' Compensation: Insurance covering all employees meeting StatutoryLimitsincompliancewiththeapplicablestateandfederallaws. The coverage must include Employers' Liability with a minimum limit of $100,000 for each accident. l m:44 15.c c,a c Aaj LA.);M tt> C. Professional Liability: Coverage shall have minimum limits of§1.000,000. Special Requirements: Collier County shall be listed as the Certificate Holder and included as an Additional Insured on the Comprehensive General Liability Policy.Current, valid insurance policies meeting the requirement herein identified shall be maintained by Attorney during the duration of this Agreement. Renewal certificates shall be sent to the County thirty (30) days prior to any expiration date. There shall be a thirty Page 3 of 5 17-7046 Independent Legal Services for the Collier County Value Adjuwt vent Board(VAB) 30) day notification to the County in the event of cancellation or modification of anystipulatedinsurancecoverage. Attorney shall ensure that all Attorneys engaged in providing services under this contract shall comply with the same insurance requirements. The same AttorneyshallprovidetheCollierCountyProcurementServicesDivisionwithcertificatesof insurance meeting the required insurance provisions. 12. INDEMNIFICATION. To the maximum extent permitted by Florida law, the AttorneyshallindemnifyandholdharmlessCollierCountyandtheVAB, its officers and employees from any and all liabilities, damages, losses and costs, including, but not limited to, reasonable attorneys' fees and paralegals' fees, whether resulting from anyclaimedbreachofthisAgreementbyAttorney, any statutory or regulatory violations, or from personal injury, property damage, direct or consequential damages, or economic loss, to the extent caused by the negligence, recklessness, or intentionally wrongful conduct of the Attorney or anyone employed or utilized by the Attorney in the performance of this Agreement. This indemnification obligation shall not be construed to negate, abridge or reduce any other rights or remedies which otherwise may be available to an indemnified party or person described in this paragraph. This section does not pertain to any incident arising from the sole negligence of Collier County or the VAB. 12.1 The duty to defend under this Article 12 is independent and separate from the duty to indemnify, and the duty to defend exists regardless of any ultimate liability of theAttorney, VAB and any indemnified party. The duty to defend arises immediately upon presentation of a claim by any party and written notice of such claim being provided to Attorney. Attorney's obligation to indemnify and defend under this Article 12 will survive the expiration or earlier termination of this Agreement until it is determined by final judgment that an action against the VAB or an indemnified party for the matter indemnified hereunder is fully and finally barred by the applicable statute of limitations. 13. AGREEMENT ADMINISTRATION. This Agreement shall be administered by the Clerk to the VAB and the Collier County Procurement Services Division. 14. COMPONENT PARTS OF THIS AGREEMENT. This Agreement consists of the following component parts, all of which are as fully a part of the Agreement as if herein set out verbatim: Attorney's Proposal, Insurance Certificate(s), and RFP #17-7046 Independent Legal Services to the Value Adjustment Board", including Scope of Work. 15. AMENDMENT. This Agreement can only be amended in writing, executed by all parties in the same manner as this original Agreement. Page 4 of 5 17-7046 Independent Legal Services for the Collier County Value Adjustment Board(VAB) rr , IN WITNESS WHEREOF, the parties hereto, have each, respectively, by an authorized person or agent, have executed this Agreement on the date and year first written above. ATTEST: COLLIER COUNTY DWIGHT E. BROCK, CLERK VALUE ADJUSTMENT BOARD 00--A-ik-laggr-C---- By: Attest as to Chairman's , Deputy Clerk Penny Taylor,, hairnta signature only. Approved as to Form and Legality: V : A rney ATTORNEY: Holly E. Cosby, P.A. By: (JOti Holly E. Cosby, P.A. Page 5 of 5 17-7046 Independent Legal Services for the Collier County Value Adjustment Boan3(VAB) Florida Lawyers Mutual INSURANCE COMPANY CERTIFICATE OF INSURANCE This Certificate is issued as a matter of information only and confers no rights upon the Certificate Holder. This Certificate does not amend,extend or alter the coverage afforded by the policy listed below: NAMED INSURED AND ADDRESS: Law Office of Holly E.Cosby, P.A. 602 Center Road Fort Myers, FL 33907 This is to certify that the policy of insurance listed below has been issued to the insured named above and is in force at this time. TYPE OF INSURANCE: LAWYERS PROFESSIONAL LIABILITY POLICY NUMBER:92468 POLICY TERM: 10/13/2019 to 10/13/2020 LIABILITY LIMITS: 500,000 per claim 1,000,000 total limit CANCELLATION: Should the above-described policy be canceled before the expiration date thereof, the issuing Company will endeavor to mail 30 days written notice to the below named Certificate Holder,but failure to mail such notice shall impose NO obligation or liability of any kind upon the Company, its agents or representatives. NAME AND ADDRESS OF CERTIFICATE HOLDER: Collier County Value Adjustment Board c/o Minutes Office 3299 Tamiami Trail East,Suite 401 Naples, Florida 34112 August 15, 2019 DATE OF ISSUE P -NTATIVE 541 East Mitchell Hammock Road,Oviedo,FL 32765 P 800.633.6458 ' F 800.781.2010 I ftmic.com corrie-r county Administrative Services Department Procurement Services Division 2/24/2020 Holly E. Cosby, P.A. Law Office of Holly E. Cosby, P.A. Address: 602 Center Road Ft. Myers, FL 33907 Via Email: hollycosbylaw.com RE: Contract Renewal for# 17-7046 "Independent Legal Services for the Value Adjustment Board (VAB)" Dear Ms. Cosby: Collier County would like to renew the above contract under the same terms and conditions for an additional two (2) year period in accordance with the renewal clause in the contract. If you are agreeable please indicate your intentions by providing the information requested below and executing the acceptance section: I am agreeable to renewing the above referenced contract under the same terms, conditions, and pricing as the existing contract. I am not agreeable to the renewal of this contract. By executing the section below, this contract will be in effect from 6/01/2020 until 5/31/2022. Acceptance of Contract Renewal Company Name L. 041 04'' E Ctr2S t( / Pi* Company Signature Print Name P C f // LJ nutv Signature Date L 3 q 24) Prac."ement Bence,()vision•3295 Tamia:nr Trail East-Naples,Florida 34112-4901•;vvtie.co!tiergov net/procurementservices Page 2 of 2 RE: Contract Renewal for# 17-7046 "Independent Legal Services for the Value Adjustment Board (VAB)" Updated Contact Information Only if addressee information on the first page is incorrect) Contact Name Telephone Number FAX Number Email Address Collier County Procurement Services is pleased to announce, it has partnered with BidSync to provide Free web-based Bidding services to its vendors,suppliers and contractors. We are now"live on the new bidding.platform. Register today at www.bidsvnc.com. For Registration Assistance,please contact BidSync customer service at 800-990-9339 Or email: supportrabidsvnc.com. Please return this letter to the Procurement Services Division with your response no later than 3/03/2020. You may email your response to: email Renewalsc colliercountyfl.gov . If you have any questions you may contact me at 239-252-8407. Respectfully, viei AT`Moary-'l`l Procurement Contract Manager—Procurement Services Division C: Trish Morgan, Director of Board Minutes& Records and Value Adjustment Board VAB RESOLUTION 2021- ____ A RESOLUTION OF THE VALUE ADJUSTMENT BOARD OF COLLIER COUNTY, FLORIDA, RELATING TO THE REAFFIRMATION OF CONTRACT #17-7046, “INDEPENDENT LEGAL COUNSEL FOR VALUE ADJUSTMENT BOARD”. WHEREAS, Collier County Value Adjustment Board and Holly E. Cosby, Esq. (“Counsel”) have entered into an Agreement 17-7046 for Independent Legal Counsel for Value Adjustment Board, dated June 1, 2017 (the “Agreement”); WHEREAS, the Value Adjustment Board of Collier County, Florida (the “VAB”) desires to confirm the services of Counsel for this current VAB year under the terms and conditions of Contract #17-7046. NOW, THEREFORE, BE IT RESOLVED BY THE VALUE ADJUSTMENT BOARD OF COLLIER COUNTY, FLORIDA, that: The VAB hereby reaffirms this contract, upon the terms and conditions of Agreement, with Counsel’s compensation at an hourly rate of $225 per hour after receipt of an itemized statement of services. This Resolution of the Value Adjustment Board is made this _____ day of _______, 2021, after motion, second and majority vote. ATTEST: VALUE ADJUSTMENT BOARD CRYSTAL K. KINZEL, CLERK COLLIER COUNTY, FLORIDA By: __________________________ By: __________________________ , Deputy Clerk , Chairman Approved as to form And legal sufficiency _____________________________ Holly E. Cosby, Esq. VAB Legal Counsel Item #7 Reaffirmation of VAB Special Magistrates for VAB Tax Year 2021 by Resolution 07/09/2021 Item 7 1 EXECUTIVE SUMMARY Recommendation to re-affirm by resolution the appointments of VAB Special Magistrates for the 2021 Collier County Value Adjustment Board Tax Year. OBJECTIVE: To secure appraiser special magistrates and attorney special magistrates for the 2021 Tax Year of the Collier County Value Adjustment Board (VAB). CONSIDERATIONS: Florida Statute 194.035 requires “In counties having a population of more than 75,000, the board shall appoint special magistrates for the purpose of taking testimony and making recommendations to the board, which recommendations the board may act upon without further hearing. These special magistrates may not be elected or appointed officials or employees of the county but shall be selected from a list of those qualified individuals who are willing to serve as special magistrates. Employees and elected or appointed officials of a taxing jurisdiction or of the state may not serve as special magistrates. The clerk of the board shall annually notify such individuals or their professional associations to make known to them that opportunities to serve as special magistrates exist.” “A special magistrate appointed to hear issues of exemptions, classifications, and determinations that a change of ownership, a change of ownership or control, or a qualifying improvement has occurred shall be a member of The Florida Bar with no 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 VAB Staff recommends that the VAB re-affirm the Contract Agreements #17-7047 “Appraiser Special Magistrate for Value Adjustment Board” with Scott Watson with The Coastal Consulting Group, Mark Pelletier with South Florida Valuation Services, and Lorraine Dube. Additionally, VAB Staff recommends that the VAB re-affirm the Contract Agreement #17-7048 “Attorney Special Magistrate for Value Adjustment Board” with Ellen T. Chadwell, PL . FISCAL IMPACT: The cost of the VAB process is shared by statute. The County pays three- fifths of the expense, with the District School Board responsible for two-fifths of these expenses. The County will pay these costs and invoice the School Board for its respective share. These expenditures are included in the operating budget in the General Fund (001), Other General Administrative cost center (103010). 07/09/2021 Item 7 2 RECOMMENDATION: That the Value Adjustment Board re-affirms by resolution the appointments, under Agreement #17-7047 “Appraisal Special Magistrate for Value Adjustment Board”, to the following: Scott Watson with The Coastal Consulting Group, Mark Pelletier with South Florida Valuation Services, and Lorraine Dube. Additionally, that the Value Adjustment Board re-affirms by same resolution the appointment, under Agreement #17-7048 “Attorney Special Magistrate for Value Adjustment Board” with Ellen T. Chadwell, PL. Attachments Florida Statute 194.035 VAB Resolution 2021-02 (Proposed) Agreement #17-7047 with Scott Watson - Coastal Consulting Group Agreement #17-7047 with Mark Pelletier - South Florida Valuation Services Agreement #17-7047 with Lorraine Dube Agreement #17-7048 with Ellen T. Chadwell, PL Select Year: 2020 Go The 2020 Florida Statutes Title XIV TAXATION AND FINANCE Chapter 194 ADMINISTRATIVE AND JUDICIAL REVIEW OF PROPERTY TAXES View Entire Chapter 194.035 Special magistrates; property evaluators.— (1) In counties having a population of more than 75,000, the board shall appoint special magistrates for the purpose of taking testimony and making recommendations to the board, which recommendations the board may act upon without further hearing. These special magistrates may not be elected or appointed officials or employees of the county but shall be selected from a list of those qualified individuals who are willing to serve as special magistrates. Employees and elected or appointed officials of a taxing jurisdiction or of the state may not serve as special magistrates. The clerk of the board shall annually notify such individuals or their professional associations to make known to them that opportunities to serve as special magistrates exist. The Department of Revenue shall provide a list of qualified special magistrates to any county with a population of 75,000 or less. Subject to appropriation, the department shall reimburse counties with a population of 75,000 or less for payments made to special magistrates appointed for the purpose of taking testimony and making recommendations to the value adjustment board pursuant to this section. The department shall establish a reasonable range for payments per case to special magistrates based on such payments in other counties. Requests for reimbursement of payments outside this range shall be justified by the county. If the total of all requests for reimbursement in any year exceeds the amount available pursuant to this section, payments to all counties shall be prorated accordingly. If a county having a population less than 75,000 does not appoint a special magistrate to hear each petition, the person or persons designated to hear petitions before the value adjustment board or the attorney appointed to advise the value adjustment board shall attend the training provided pursuant to subsection (3), regardless of whether the person would otherwise be required to attend, but shall not be required to pay the tuition fee specified in subsection (3). A special magistrate appointed to hear issues of exemptions, classifications, and determinations that a change of ownership, a change of ownership or control, or a qualifying improvement has occurred shall be a member of The Florida Bar with no less than 5 years’ experience in the area of ad valorem taxation. A special magistrate appointed to hear issues regarding the valuation of real estate shall be a state certified real estate appraiser with not less than 5 years’ experience in real property valuation. A special magistrate appointed to hear issues regarding the valuation of tangible personal property shall be a designated member of a nationally recognized appraiser’s organization with not less than 5 years’ experience in tangible personal property valuation. A special magistrate need not be a resident of the county in which he or she serves. A special magistrate may not represent a person before the board in any tax year during which he or she has served that board as a special magistrate. An appraisal may not be submitted as evidence to a value adjustment board in any year that the person who performed the appraisal serves as a special magistrate to that value adjustment board. 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 68 board. When appointing special magistrates or when scheduling special magistrates for specific hearings, the board, the board attorney, and the board clerk may not consider the dollar amount or percentage of any assessment reductions recommended by any special magistrate in the current year or in any previous year. (2) The value adjustment board of each county may employ qualified property appraisers or evaluators to appear before the value adjustment board at that meeting of the board which is held for the purpose of hearing complaints. Such property appraisers or evaluators shall present testimony as to the just value of any property the value of which is contested before the board and shall submit to examination by the board, the taxpayer, and the property appraiser. (3) The department shall provide and conduct training for special magistrates at least once each state fiscal year in at least five locations throughout the state. Such training shall emphasize the department’s standard measures of value, including the guidelines for real and tangible personal property. Notwithstanding subsection (1), a person who has 3 years of relevant experience and who has completed the training provided by the department under this subsection may be appointed as a special magistrate. The training shall be open to the public. The department shall charge tuition fees to any person attending this training in an amount sufficient to fund the department’s costs to conduct all aspects of the training. The department shall deposit the fees collected into the Certification Program Trust Fund pursuant to s. 195.002(2). History.—s. 22, ch. 83-204; s. 148, ch. 91-112; s. 981, ch. 95-147; s. 4, ch. 2002-18; s. 72, ch. 2004-11; s. 5, ch. 2008-197; s. 12, ch. 2016-128; s. 4, ch. 2020-10. Copyright © 1995-2021 The Florida Legislature • Privacy Statement • Contact Us 69 VAB RESOLUTION 2021- _____ A RESOLUTION OF THE VALUE ADJUSTMENT BOARD OF COLLIER COUNTY, FLORIDA, RELATING TO THE REAFFIRMATION OF CONTRACT FOR VALUE ADJUSTMENT BOARD SPECIAL MAGISTRATES WHEREAS, the Collier County Value Adjustment Board (the “VAB”) of Collier County, Florida desires to enter into contracts and appoint the Special Magistrates for the 2021 Tax Year as follows: Ellen Chadwell, PL – Attorney (Exemptions, Classifications & Portability) Scott Watson, MAI (The Coastal Consulting Group, Inc.) – Commercial and Residential Appraiser Mark Pelletier (South Florida Valuation Services) – Residential Appraiser & Tangible Personal Property Appraiser Lorraine Dube – Commercial and Residential Appraiser NOW, THEREFORE, BE IT RESOLVED BY THE VALUE ADJUSTMENT BOARD OF COLLIER COUNTY, FLORIDA, that: The VAB hereby reaffirms the contracts, upon the same terms and conditions, on behalf of the Value Adjustment Board with the Special Magistrates for the 2021 Tax Year. This Resolution of the Value Adjustment Board is made this _____ day of _______, 2021, after motion, second and majority vote. ATTEST: VALUE ADJUSTMENT BOARD CRYSTAL K. KINZEL, CLERK COLLIER COUNTY, FLORIDA By: __________________________ By: __________________________ , Deputy Clerk , Chairman Approved as to form And legal sufficiency ______________________________ Holly E. Cosby, Esq. VAB Legal Counsel 17 AGREEMENT17-7047 for Appraiser Special Magistrate for the Value Adjustment Board (VAB) THIS AGREEMENT, made and entered into on this . day ofj'. 2017, by andbetweenScottH. Watson, MAI/Coastal Consulting Group, Inc., hereinafter called the Appraiser Special Magistrate" authorized to do business in the State of Florida, and the Collier County Value Adjustment Board; consisting of members from the Collier County Board of County Commissioners, a political subdivision of the State of Florida, hereinafter called the Value Adjustment Board" (VAB). WITNESSETH: 1. AGREEMENT TERM. The Agreement shall be for a three (3) year period, commencing on the date of contract execution. The Value Adjustment Board (VAB) may, at its discretion and with the consent of the Appraiser Special Magistrate, renew the Agreement under all of the terms and conditions contained in this Agreement for one (1) additional two (2) year period. The County shall give the Appraiser Special Magistrate written notice of the VAB's intention to renew the Agreement term prior to the end of the Agreement term then in effect. The County Manager, or his designee, may at his discretion, extend the Agreement under all of the terms and conditions contained in this Agreement for up to one hundred and eighty (180) days. The County Manager, or his designee, shall give the Appraiser Special Magistrate written notice of the County's intention to extend the Agreement term prior to the end of the Agreement term then in effect. 2. STATEMENT OF WORK. The Appraiser Special Magistrate shall provide professional services to the Value Adjustment Board in accordance with the terms and conditions of Request for Proposal (RFP) #17-7047, and the Appraiser Special Magistrate's proposal referred to herein and made an integral part of this Agreement. This Agreement contains the entire understanding between the parties and any modifications to this Agreement shall be mutually agreed upon in writing by the Parties, in compliance with the County's Procurement Ordinance, as amended, and the Procurement Procedures in effect at the time such services are authorized. 3. COMPENSATION. The VAB shall pay the Appraiser Special Magistrate for the performance of this Agreement on an hourly basis at a rate of one hundred twenty dollars ($120.00) per hour after receipt of an itemized statement of services. The parties hereto will agree to the frequency of any periodic payments. Payment will be made to Appraiser Special Magistrate upon receipt of a proper invoice or statement of hourly services provided and upon approval by the Clerk to the VAB or his designee, and in compliance with Chapter 218, FL Statutes, otherwise known as the "Local Government Prompt Payment Act." Page 1of6 17-7047 Appraiser Special Magistrate for the Collier County Value Adjustment Board(VAB) The Appraiser Special Magistrate will maintain a record of time for his/her performance under this Agreement and shall submit an invoice to the VAB after completion of all scheduled hearings and recommendations to the VAB. This invoice shall be signed and certified by the Appraiser Special Magistrate as being accurate. Any time required for research and preparation beyond the hours required to conduct hearings shall not exceed twice the number of hours required for hearings without documentation of the need for such additional hours and advance approval by the VAB Attorney or the VAB Clerk. Hours spent for preparation and research in excess of this standard and without advance written approval will be deemed excessive and unreasonable and subject to non-payment. Time spent traveling to the location of the hearing in excess of one (1) hour will be compensated at the hourly rate. The compensation paid to the Appraiser Special Magistrate shall be borne three-fifths 3/5s) by the COUNTY and two-fifths (2/5s) by the SCHOOL BOARD. After payment of compensation to the Appraiser Special Magistrate, the COUNTY will calculate the SCHOOL BOARD's share of the compensation paid and prepare an invoice for the SCHOOL BOARD. The SCHOOL BOARD agrees to pay the COUNTY within thirty 30) days of receipt of this invoice. Appraiser Special Magistrate agrees to pay for ordinary expenses incurred, including, but not limited to, costs of mailing, copies, facsimiles, telephone expenses, document delivery (e.g., FEDEX, etc.) and secretarial services. Ordinary expenses as used herein shall not include the mailing of copying expense of materials for mass dissemination. However, the parties hereto may agree to include additional expenses or services in this Agreement by mutual consent. 4. NOTICES. All notices from the County to the Appraiser Special Magistrate shall be deemed duly served if mailed or faxed to the Appraiser Special Magistrate at the following address: Scott Watson Coastal Consulting Group, Inc. 1314 E. Las Olas Boulevard, #801 Ft. Lauderdale, FL 33301 Telephone: (954) 776-9938 Cellular: (954) 294-2647 Telephone: Email: ccg25(cr bellsouth.net All Notices from the Appraiser Special Magistrate to the VAB shall be deemed duly served if mailed or faxed to the Value Adjustment Board at the following address: Clerk to the Value Adjustment Board Administration Building "F" 3299 Tamiami Trail East Page 2 of 6 17-7047 Appraiser Special Magistrate for the Collier County Value Adjustment Board(VAB) Suite 401 Naples, FL 34112 Telephone: (239) 252-8399 Fax: (239) 252-8408 Email: vabclerkcollierclerk.corn The Appraiser Special Magistrate and the Value Adjustment Board, or County, may change the above stated mailing address at any time upon giving the other party written notification. All notices under this Agreement must be in writing. 5. NO PARTNERSHIP. Nothing herein contained shall create or be construed as creating a partnership between Collier County or the District School Board and the Appraiser Special Magistrate or to constitute the Appraiser Special Magistrate as an agent of Collier County or the District School Board. 6. PERMITS: LICENSES: TAXES. In compliance with Section 218.80, F.S., all permits necessary for the prosecution of the Work shall be obtained by the Appraiser Special Magistrate. Payment for all such permits issued by the County and all non-County permits necessary for the prosecution of the Work shall be procured and paid for by the Appraiser Special Magistrate. The Appraiser Special Magistrate shall also be solely responsible for payment of any and all taxes levied on the Appraiser Special Magistrate. In addition, the Appraiser Special Magistrate shall comply with all rules, regulations and laws of Collier County, the State of Florida, or the U.S. government now in force or hereafter adopted. The Appraiser Special Magistrate agrees to comply with all laws governing the responsibility of an employer with respect to persons employed by the Appraiser Special Magistrate. Further, in compliance with §119.0701, Florida Statutes which affect Special Magistrate's duties and services provided pursuant to this Agreement, Special Magistrate further agrees as follows: a. If Special Magistrate has questions regarding the application of chapter 119, Florida Statutes, to the Special Magistrate's duty to provide public records relating to this Agreement„ contact the custodian of public records at (239) 252-8399, vabclerkAcollierclerk.com and/or Collier County Value Adjustment Board, 3299 Tamiami Trail East, Suite 401, Naples, Florida 3411. b. Special Magistrate must comply with all public record laws, including, but not limited to: i. Keep and maintain public records required by the VAB to perform the service. ii. Upon request from the VAB'S custodian of public records, provide the VAB with a copy of the requested records or allow the records to be inspected or copied within a reasonable time at a cost that does not exceed the cost provided in Chapter 119, Florida Statutes or as otherwise provided by law. iii. Ensure that public records that are exempt or confidential and exempt from public records disclosure requirements are not disclosed except as authorized by law for the duration of this Agreement term and following completion of this Agreement if Special Magistrate does not transfer the records to the VAB. Page 3 of 6 17-7047 Appraiser Special Magistrate for the Collier County Value Adjustment Board(VAB) iv. Upon completion of this Agreement, transfer, at no cost, to the VAB all public records in possession of Special Magistrate or keep and maintain public records required by the VAB to perform the contracted services. If Special Magistrate transfers all public records to the VAB upon completion of this Agreement, Special Magistrate shall destroy any duplicate public records that are exempt or confidential and exempt from public records disclosure requirements. If Special Magistrate keeps and maintains public records upon completion of this Agreement, Special Magistrate shall meet all applicable requirements for retaining public records. All records stored electronically must be provided to the VAB, upon request from the VAB'S custodian of public records, in a format that is compatible with the information technology systems of the VAB. c. A request to inspect or copy public records relating to VAB'S contract for services must be made directly to the VAB. If the VAB does not possess the requested records, the VAB shall immediately notify Special Magistrate of the request, and Special Magistrate must provide the records to the VAB or allow the records to be inspected or copied within a reasonable time. d. If Special Magistrate does not comply with the VAB'S request for records, the VAB shall enforce the provisions of this Agreement, and in the event that Special Magistrate fails to provide public records to the VAB within a reasonable time may be subject to penalties under §119.10, Florida Statutes and further civil action, including any attorney fees associated therewith. 7. NO IMPROPER USE. The Appraiser Special Magistrate will not use, nor suffer or permit any person to use in any manner whatsoever, County facilities for any improper, immoral or offensive purpose, or for any purpose in violation of any federal, state, county or municipal ordinance, rule, order or regulation, or of any governmental rule or regulation now in effect or hereafter enacted or adopted. In the event of such violation by the Appraiser Special Magistrate or if the VAB or its authorized representative shall deem any conduct on the part of the Appraiser Special Magistrate to be objectionable or improper, the County shall have the right to suspend the contract of the Appraiser Special Magistrate. Should the Appraiser Special Magistrate fail to correct any such violation, conduct, or practice to the satisfaction of the VAB within twenty-four (24) hours after receiving notice of such violation, conduct, or practice, such suspension to continue until the violation is cured. 8. TERMINATION. Should the Appraiser Special Magistrate be found to have failed to perform the services in a manner satisfactory to the VAB as per the requirements of this Agreement, the VAB may terminate said Agreement immediately for cause; further the VAB may terminate this Agreement for convenience with a thirty (30) day written notice. The VAB shall be sole judge of non-performance. 9. CONTINUED REPRESENTATION. In the event suspension or termination occurs, Appraiser Special Magistrate agrees to continue representation of the VAB, as needed, to make determinations regarding the suspension, and/or until such time as a replacement counsel can be appointed by the Value Adjustment Board (VAB) in compliance with §194.015, Florida Statute. Page 4 of 6 17-7047 Appraiser Special Magistrate for the Collier County Value Adjustment Board(VAB) 10. NO DISCRIMINATION. The Appraiser Special Magistrate agrees that there shall be no discrimination as to race, sex, color, creed or national origin. 11. INDEMNIFICATION. To the maximum extent permitted by Florida law, the Appraiser Special Magistrate shall indemnify and hold harmless Collier County and the VAB, its officers and employees from any and all liabilities, damages, losses and costs, including,but not limited to, reasonable attorneys' fees and paralegals' fees, whether resultingfromanyclaimedbreachofthisAgreementbyAppraiserSpecialMagistrate, any statutory or regulatory violations, or from personal injury, property damage, direct or consequential damages, or economic loss, to the extent caused by the negligence, recklessness, or intentionally wrongful conduct of the Appraiser Special Magistrate or anyone employed or utilized by the Appraiser Special Magistrate in the performance of this Agreement. This indemnification obligation shall not be construed to negate, abridge or reduce any other rights or remedies which otherwise may be available to an indemnified party or person described in this paragraph. This section does not pertain to any incident arising from the sole negligence of Collier County or the VAB. 11.1 The duty to defend under this Article 12 is independent and separate from the duty to indemnify, and the duty to defend exists regardless of any ultimate liability of the Magistrate, VAB and any indemnified party. The duty to defend arises immediately upon presentation of a claim by any party and written notice of such claim being provided to Magistrate. Magistrate's obligation to indemnify and defend under this Article 12 will survive the expiration or earlier termination of this Agreement until it is determined by final judgment that an action against the VAB or an indemnified party for the matter indemnified hereunder is fully and finally barred by the applicable statute of limitations. 12. AGREEMENT ADMINISTRATION. This Agreement shall be administered by the Clerk to the VAB and the Collier County Procurement Services Division. 13. COMPONENT PARTS OF THIS AGREEMENT. This Agreement consists of the following component parts, all of which are as fully a part of the Agreement as if herein set out verbatim: Magistrate's Proposal, Certificate(s), and RFP #17-7047 "Appraiser Special Magistrate for the VAB", including Scope of Work. 14. AMENDMENT. This Agreement can only be amended in writing, executed by all parties in the same manner as this original Agreement. Page 5 of 6 17-7047 Appraiser Special Magistrate for the Collier County Value Adjustment Board(VAB) IN WITNESS WHEREOF, the parties hereto, have each, respectively, by an authorized person or agent, have executed this Agreement on the date and year first written above. ATTEST: COLLIER C DWIGHT E. BROCK, CLERK VALUE A E B D 47;11ittftW),"(V7S By: est as to Chairman's, 1 t Deputy lerk dr Solis, VA Chairman signature only. Approved as to Form and Legality: Digitally signed by Holly E.Cosby Holly E. Cosby E.C 5by,P ly o Cosby,o=Caw OHice or Hol ly E.Cosby.P.A.,ou,email=hollyEacosbylaw.com, c=US Date 2017.08.25 1753.46 04'00' VAB Attorney APPRAISER SPECIAL MAGISTRATE: Scott Wat on/Coastal Consulti: , -roup, Inc. By: Scott Watson r r, oTA ;:14,G1 Can sWiifn he&a' ,het Yhorc-lw n1 1 tip My Comm.Expires... February 25,2020 OI C_y PAL.t. 7 r s Rocs dq No.FF965057 X 6/2_3/.2.0 0-- OF F\-.0‘‘ Page 6 of 6 17-7047 Appraiser Special Magistrate for the Collier County Value Adjustment Board(VAB) Colter County Administrative Services Department Procurement Services Division 2/24/2020 Scott Watson, MAI Coastal Consulting Group Inc. 1314 E. Las Olas Boulevard, #801 Ft. Lauderdale, FL 33301 Via Email: ccq25bellsouth.net RE: Contract Renewal for# 17-7047 "Appraiser Special Magistrate for the Value Adjustment Board (VAB)" Dear Mr. Watson: Collier County would like to renew the above contract under the same terms and conditions for an additional two (2) year period in accordance with the renewal clause in the contract. If you are agreeable please indicate your intentions by providing the information requested below and executing the acceptance section: I am agreeable to renewing the above referenced contract under the same terms, conditions, and pricing as the existing contract. I am not agreeable to the renewal of this contract. By executing the section below, this contract will be in effect from 9/1/2020 until 8/31/2022. Acceptance of Contract Renewal Company Name rp, C N.i L, /pc()Pt (61 C:. Company Signature4- ra4_N z Print Name Signature Date f>ri.;:r.,' ; :. '.<y,y II; • Procurement Seniws Urnkm 3295 Tamiarni Trail East•Naples,Florida 34112.4901•v, i coliiergov-net procureraentservices Page 2 of 2 RE: Contract Renewal for# 17-7047 "Appraiser Special Magistrate for the Value Adjustment Board (VAB)" Updated Contact Information Only if addressee information on the first page is incorrect) Contact Name Telephone Number FAX Number Email Address Collier County Procurement Services is pleased to announce, it has partnered with BidSync to provide Free web-based Bidding services to its vendors, suppliers and contractors. We are now "live on the new bidding platform. Register today at c‘\\w.bidsvnc.com. For Registration Assistance, please contact BidSync customer service at 800-990-9339 Or email: sieport4i bidsv nc.com. Please return this letter to the Procurement Services Division with your response no later than 3/03/2020. You may email your response to: email Rene w aIs@colliercountyfl,gov . If you have any questions you may contact me at 239-252-8407. Respectfully, I/6r f,% j' 11 tG Mark A. Moriart y Procurement Contract Manaer— Procurement Services Division C: Trish Morgan, Director of Board Minutes & Records and Value Adjustment Board AGREEMENT17-7047 for Appraiser Special Magistrate for the Value Adjustment Board (VAB) THIS AGREEMENT, made and entered into on this I day of 5 ,ii. 12017, by and between South Florida Valuation Services, Inc., hereinafter called he "Appraiser Special Magistrate" authorized to do business in the State of Florida, and the Collier County Value Adjustment Board; consisting of members from the Collier County Board of County Commissioners, a political subdivision of the State of Florida, hereinafter called the "Value Adjustment Board" (VAB). WITNESSETH: 1. AGREEMENT TERM. The Agreement shall be for a three (3) year period, commencing on the date of contract execution. The Value Adjustment Board (VAB) may, at its discretion and with the consent of the Appraiser Special Magistrate, renew the Agreement under all of the terms and conditions contained in this Agreement for one (1) additional two (2) year period. The County shall give the Appraiser Special Magistrate written notice of the VAB's intention to renew the Agreement term prior to the end of the Agreement term then in effect. The County Manager, or his designee, may at his discretion, extend the Agreement under all of the terms and conditions contained in this Agreement for up to one hundred and eighty (180) days. The County Manager, or his designee, shall give the Appraiser Special Magistrate written notice of the County's intention to extend the Agreement term prior to the end of the Agreement term then in effect. 2. STATEMENT OF WORK. The Appraiser Special Magistrate shall provide professional services to the Value Adjustment Board in accordance with the terms and conditions of Request for Proposal (RFP) #17-7047, and the Appraiser Special Magistrate's proposal referred to herein and made an integral part of this Agreement. This Agreement contains the entire understanding between the parties and any modifications to this Agreement shall be mutually agreed upon in writing by the Parties, in compliance with the County's Procurement Ordinance, as amended, and the Procurement Procedures in effect at the time such services are authorized. 3. COMPENSATION. The VAB shall pay the Appraiser Special Magistrate for the performance of this Agreement on an hourly basis at a rate of one hundred twenty dollars ($120.00) per hour after receipt of an itemized statement of services. The parties hereto will agree to the frequency of any periodic payments. Payment will be made to Appraiser Special Magistrate upon receipt of a proper invoice or statement of hourly services provided and upon approval by the Clerk to the VAB or his designee, and in compliance with Chapter 218, FL Statutes, otherwise known as the "Local Government Prompt Payment Act." Page 1 of 6 17-7047 Appraiser Special Magistrate for the Collier County Value Adjustment Board(VAB) The Appraiser Special Magistrate will maintain a record of time for his/her performance under this Agreement and shall submit an invoice to the VAB after completion of all scheduled hearings and recommendations to the VAB. This invoice shall be signed and certified by the Appraiser Special Magistrate as being accurate. Any time required for research and preparation beyond the hours required to conduct hearings shall not exceed twice the number of hours required for hearings without documentation of the need for such additional hours and advance approval by the VAB Attorney or the VAB Clerk. Hours spent for preparation and research in excess of this standard and without advance written approval will be deemed excessive and unreasonable and subject to non-payment. Time spent traveling to the location of the hearing in excess of one (1) hour will be compensated at the hourly rate. The compensation paid to the Appraiser Special Magistrate shall be borne three-fifths 3/5s) by the COUNTY and two-fifths (2/5s) by the SCHOOL BOARD. After payment of compensation to the Appraiser Special Magistrate, the COUNTY will calculate the SCHOOL BOARD's share of the compensation paid and prepare an invoice for the SCHOOL BOARD. The SCHOOL BOARD agrees to pay the COUNTY within thirty 30) days of receipt of this invoice. Appraiser Special Magistrate agrees to pay for ordinary expenses incurred, including, but not limited to, costs of mailing, copies, facsimiles, telephone expenses, document delivery (e.g., FEDEX, etc.) and secretarial services. Ordinary expenses as used herein shall not include the mailing of copying expense of materials for mass dissemination. However, the parties hereto may agree to include additional expenses or services in this Agreement by mutual consent. 4. NOTICES. All notices from the County to the Appraiser Special Magistrate shall be deemed duly served if mailed or faxed to the Appraiser Special Magistrate at the following address: South Florida Valuation Services, Inc. P.O. Box 33621 Palm Beach Gardens, Florida 33420 Telephone: (561) 313-1067 Fax: (561) 575-4536 Telephone: Email: sfval(a bellsouth.net All Notices from the Appraiser Special Magistrate to the VAB shall be deemed duly served if mailed or faxed to the Value Adjustment Board at the following address: Clerk to the Value Adjustment Board Administration Building "F" 3299 Tamiami Trail East Suite 401 Page 2 of 6 17-7047 Appraiser Special Magistrate for the Collier County Value Adjustment Board(VAB) Naples, FL 34112 Telephone: (239) 252-8399 Fax: (239) 252-8408 Email: vabclerkQcoliierclerk.com The Appraiser Special Magistrate and the Value Adjustment Board, or County, may change the above stated mailing address at any time upon giving the other party written notification. All notices under this Agreement must be in writing. 5. NO PARTNERSHIP. Nothing herein contained shall create or be construed as creating a partnership between Collier County or the District School Board and the Appraiser Special Magistrate or to constitute the Appraiser Special Magistrate as an agent of Collier County or the District School Board. 6. PERMITS: LICENSES: TAXES. In compliance with Section 218.80, F.S., all permits necessary for the prosecution of the Work shall be obtained by the Appraiser Special Magistrate. Payment for all such permits issued by the County and all non-County permits necessary for the prosecution of the Work shall be procured and paid for by the Appraiser Special Magistrate. The Appraiser Special Magistrate shall also be solely responsible for payment of any and all taxes levied on the Appraiser Special Magistrate. In addition, the Appraiser Special Magistrate shall comply with all rules, regulations and laws of Collier County, the State of Florida, or the U.S. government now in force or hereafter adopted. The Appraiser Special Magistrate agrees to comply with all laws governing the responsibility of an employer with respect to persons employed by the Appraiser Special Magistrate. Further, in compliance with §119.0701, Florida Statutes which affect Special Magistrate's duties and services provided pursuant to this Agreement, Special Magistrate further agrees as follows: a. If Special Magistrate has questions regarding the application of chapter 119, Florida Statutes, to the Special Magistrate's duty to provide public records relating to this Agreement„ contact the custodian of public records at (239) 252-8399, vabclerkcollierclerk.com and/or Collier County Value Adjustment Board, 3299 Tamiami Trail East, Suite 401, Naples, Florida 3411. b. Special Magistrate must comply with all public record laws, including, but not limited to: i. Keep and maintain public records required by the VAB to perform the service. ii. Upon request from the VAB'S custodian of public records, provide the VAB with a copy of the requested records or allow the records to be inspected or copied within a reasonable time at a cost that does not exceed the cost provided in Chapter 119, Florida Statutes or as otherwise provided by law. iii. Ensure that public records that are exempt or confidential and exempt from public records disclosure requirements are not disclosed except as authorized by law for the duration of this Agreement term and following completion of this Agreement if Special Magistrate does not transfer the records to the VAB. iv. Upon completion of this Agreement, transfer, at no cost, to the VAB all public records in possession of Special Magistrate or keep and maintain public Page 3 of 6 17-7047 Appraiser Special Magistrate for the Collier County Value Adjustment Board(VAB) records required by the VAB to perform the contracted services. If Special Magistrate transfers all public records to the VAB upon completion of this Agreement, Special Magistrate shall destroy any duplicate public records that are exempt or confidential and exempt from public records disclosure requirements. If Special Magistrate keeps and maintains public records upon completion of this Agreement, Special Magistrate shall meet all applicable requirements for retaining public records. All records stored electronically must be provided to the VAB, upon request from the VAB'S custodian of public records, in a format that is compatible with the information technology systems of the VAB. c. A request to inspect or copy public records relating to VAB'S contract for services must be made directly to the VAB. If the VAB does not possess the requested records, the VAB shall immediately notify Special Magistrate of the request, and Special Magistrate must provide the records to the VAB or allow the records to be inspected or copied within a reasonable time. d. If Special Magistrate does not comply with the VAB'S request for records, the VAB shall enforce the provisions of this Agreement, and in the event that Special Magistrate fails to provide public records to the VAB within a reasonable time may be subject to penalties under §119.10, Florida Statutes and further civil action, including any attorney fees associated therewith. 7. NO IMPROPER USE. The Appraiser Special Magistrate will not use, nor suffer or permit any person to use in any manner whatsoever, County facilities for any improper, immoral or offensive purpose, or for any purpose in violation of any federal, state, county or municipal ordinance, rule, order or regulation, or of any governmental rule or regulation now in effect or hereafter enacted or adopted. In the event of such violation by the Appraiser Special Magistrate or if the VAB or its authorized representative shall deem any conduct on the part of the Appraiser Special Magistrate to be objectionable or improper, the County shall have the right to suspend the contract of the Appraiser Special Magistrate. Should the Appraiser Special Magistrate fail to correct any such violation, conduct, or practice to the satisfaction of the VAB within twenty-four (24) hours after receiving notice of such violation, conduct, or practice, such suspension to continue until the violation is cured. 8. TERMINATION. Should the Appraiser Special Magistrate be found to have failed to perform the services in a manner satisfactory to the VAB as per the requirements of this Agreement, the VAB may terminate said Agreement immediately for cause; further the VAB may terminate this Agreement for convenience with a thirty (30) day written notice. The VAB shall be sole judge of non-performance. 9. CONTINUED REPRESENTATION. In the event suspension or termination occurs, Appraiser Special Magistrate agrees to continue representation of the VAB, as needed, to make determinations regarding the suspension, and/or until such time as a replacement counsel can be appointed by the Value Adjustment Board (VAB) in compliance with §194.015, Florida Statute. 10. NO DISCRIMINATION. The Appraiser Special Magistrate agrees that there shall be no discrimination as to race, sex, color, creed or national origin. Page 4 of 6 17-7047 Appraiser Special Magistrate for the Collier County Value Adjustment Board (VAB) 11. INDEMNIFICATION. To the maximum extent permitted by Florida law, the Appraiser Special Magistrate shall indemnify and hold harmless Collier County and the VAB, its officers and employees from any and all liabilities, damages, losses and costs, including, but not limited to, reasonable attorneys' fees and paralegals' fees, whether resulting from any claimed breach of this Agreement by Appraiser Special Magistrate, any statutory or regulatory violations, or from personal injury, property damage, direct or consequential damages, or economic loss, to the extent caused by the negligence, recklessness, or intentionally wrongful conduct of the Appraiser Special Magistrate or anyone employed or utilized by the Appraiser Special Magistrate in the performance of this Agreement. This indemnification obligation shall not be construed to negate, abridge or reduce any other rights or remedies which otherwise may be available to an indemnified party or person described in this paragraph. This section does not pertain to any incident arising from the sole negligence of Collier County or the VAB. 11.1 The duty to defend under this Article 12 is independent and separate from the duty to indemnify, and the duty to defend exists regardless of any ultimate liability of the Magistrate, VAB and any indemnified party. The duty to defend arises immediately upon presentation of a claim by any party and written notice of such claim being provided to Magistrate. Magistrate's obligation to indemnify and defend under this Article 12 will survive the expiration or earlier termination of this Agreement until it is determined by final judgment that an action against the VAB or an indemnified party for the matter indemnified hereunder is fully and finally barred by the applicable statute of limitations. 12. AGREEMENT ADMINISTRATION. This Agreement shall be administered by the Clerk to the VAB and the Collier County Procurement Services Division. 13. COMPONENT PARTS OF THIS AGREEMENT. This Agreement consists of the following component parts, all of which are as fully a part of the Agreement as if herein set out verbatim: Magistrate's Proposal, Certificate(s), and RFP #17-7047 "Appraiser Special Magistrate for the VAB", including Scope of Work. 14. AMENDMENT. This Agreement can only be amended in writing, executed by all parties in the same manner as this original Agreement. Page 5 of 6 17-7047 Appraiser Special Magistrate for the Collier County Value Adjustment Board(VAB) IN WITNESS WHEREOF, the parties hereto, have each, respectively, by an authorized person or agent, have executed this Agreement on the date and year first written above. ATTEST: COLLIER CO NTY DWIGHT E. BROCK, CLERK , VALUE A EN RD b..rF yy ,_ ,% --) i kirtv v r. I By: AS--- 9 eSt as to Chairr;arl'sy rew Solis, VAB Chairman Ignature only, Approved as to Form and Legality: Digitally signed by Holly E.Cosby Holly E. Cosby DN:cn-Holly E.Cosby,o=law Office of Holly E.Cosby,P.A.,ott, email=hollylyacosbylaw.com,c=US Date:2017.08.25 17:52:41-04'00' VAB Attorney APPRAISER SPECIAL MAGISTRATE: South Florida Valuation Services, Inc. By: i a South Florida Valuation Services, Inc. Page 6 of 6 17-7047 Appraiser Special Magistrate for the Collier County Value Adjustment Board(VAB) Cot tier C.ou-nty Administrative Services Department Procurement Services Division 2/24/2020 South Florida Valuation Services, Inc. P.C . Box 33621 I'alm Beach Gardens, Florida 33420 Telephone: Email: sfval(a bellsouth.net RE: Contract Renewal for# 17-7047 "Appraiser Special Magistrate for the Value Adjustment Board (VAB)" Good Afternoon: Collier County would like to renew the above contract under the same terms and conditions for an additional two (2) year period in accordance with the renewal clause in the contract. If you are agreeable please indicate your intentions by providing the information requested below and executing the acceptance section. I am agreeable to renewing the above referenced contract under the same terms, conditions, and pricing as the existing contract. I am not agreeable to the renewal of this contract By executing the section below, this contract will be in effect from 9/1/2020 until 8/31/2022. Acceptance of Contract Renewal Company Name = •,a. V•ck K!, S;'-.x -11,. -). -k., t—r' 5 ,.1--/, o- i Company Signature Print Name s 1\ .c Signature Date G Oil f..t tif*" Roc/anent Sermes Dvision•3295 Tam+am:Trail East•Naples Florida 34112-4901•www coll,ergov neVprocurertwntsenrtces Page 2 of 2 RE: Contract Renewal for# 17-7047 "Appraiser Special Magistrate for the Value Adjustment Board (VAB)" Updated Contact Information Only if addressee information on the first page is incorrect) Contact Name Telephone Number FAX Number Email Address Collier County Procurement Services is pleased to announce, it has partnered with IJidSync to provide Free web-based Bidding services to its vendors, suppliers and contractors. We are now'`live on the new bidding platform. Register today at www.bidsync.com. For Registration Assistance, please contact BidSync customer service at 800-990-9339 Or email: support(@,bidsvnc.com. Please return this letter to the Procurement Services Division with your response no later than 3/03/2020. You may email your response to: email Renewalsalcolliercountyfl.clov. If you have any questions you may contact me at 239-252-8407. Respectfully, arn<A. Moriarty Procurement Contract MaKa r—Procurement Services Division C: Trish Morgan, Director of Board Minutes & Records and Value Adjustment Board AGREEMENT17-7047 for Appraiser Special Magistrate for the Value Adjustment Board (VAB) THIS AGREEMENT, made and entered into on this I day of C 2017, by and between Lorraine Dube, hereinafter called the "Appraiser Special Magistrate" authorized to do business in the State of Florida, and the Collier County Value Adjustment Board; consisting of members from the Collier County Board of County Commissioners, a political subdivision of the State of Florida, hereinafter called the "Value Adjustment Board" (VAB). WITNESSETH: 1. AGREEMENT TERM. The Agreement shall be for a three (3) year period, commencing on the date of contract execution. The Value Adjustment Board (VAB) may, at its discretion and with the consent of the Appraiser Special Magistrate, renew the Agreement under all of the terms and conditions contained in this Agreement for one (1) additional two (2) year period. The County shall give the Appraiser Special Magistrate written notice of the VAB's intention to renew the Agreement term prior to the end of the Agreement term then in effect. The County Manager, or his designee, may at his discretion, extend the Agreement under all of the terms and conditions contained in this Agreement for up to one hundred and eighty (180) days. The County Manager, or his designee, shall give the Appraiser Special Magistrate written notice of the County's intention to extend the Agreement term prior to the end of the Agreement term then in effect. 2. STATEMENT OF WORK. The Appraiser Special Magistrate shall provide professional services to the Value Adjustment Board in accordance with the terms and conditions of Request for Proposal (RFP) #17-7047, and the Appraiser Special Magistrate's proposal referred to herein and made an integral part of this Agreement. This Agreement contains the entire understanding between the parties and any modifications to this Agreement shall be mutually agreed upon in writing by the Parties, in compliance with the County's Procurement Ordinance, as amended, and the Procurement Procedures in effect at the time such services are authorized. 3. COMPENSATION. The VAB shall pay the Appraiser Special Magistrate for the performance of this Agreement on an hourly basis at a rate of one hundred twenty dollars ($120.00) per hour after receipt of an itemized statement of services. The parties hereto will agree to the frequency of any periodic payments. Payment will be made to Appraiser Special Magistrate upon receipt of a proper invoice or statement of hourly services provided and upon approval by the Clerk to the VAB or his designee, and in compliance with Chapter 218, FL Statutes, otherwise known as the "Local Government Prompt Payment Act." Page 1 of 6 17-7047 Appraiser Special Magistrate for the Collier County Value Adjustment Board(VAB) The Appraiser Special Magistrate will maintain a record of time for his/her performance under this Agreement and shall submit an invoice to the VAB after completion of all scheduled hearings and recommendations to the VAB. This invoice shall be signed and certified by the Appraiser Special Magistrate as being accurate. Any time required for research and preparation beyond the hours required to conduct hearings shall not exceed twice the number of hours required for hearings without documentation of the need for such additional hours and advance approval by the VAB Attorney or the VAB Clerk. Hours spent for preparation and research in excess of this standard and without advance written approval will be deemed excessive and unreasonable and subject to non-payment. Time spent traveling to the location of the hearing in excess of one (1) hour will be compensated at the hourly rate. The compensation paid to the Appraiser Special Magistrate shall be borne three-fifths 3/5s) by the COUNTY and two-fifths (2/5s) by the SCHOOL BOARD. After payment of compensation to the Appraiser Special Magistrate, the COUNTY will calculate the SCHOOL BOARD's share of the compensation paid and prepare an invoice for the SCHOOL BOARD. The SCHOOL BOARD agrees to pay the COUNTY within thirty 30) days of receipt of this invoice. Appraiser Special Magistrate agrees to pay for ordinary expenses incurred, including, but not limited to, costs of mailing, copies, facsimiles, telephone expenses, document delivery (e.g., FEDEX, etc.) and secretarial services. Ordinary expenses as used herein shall not include the mailing of copying expense of materials for mass dissemination. However, the parties hereto may agree to include additional expenses or services in this Agreement by mutual consent. 4. NOTICES. All notices from the County to the Appraiser Special Magistrate shall be deemed duly served if mailed or faxed to the Appraiser Special Magistrate at the following address: Lorraine Dube 6231 Ashwood Lane Naples, Florida 34110 Telephone: (239) 566-8848 Cellular: (239) 293-5768 Telephone: Email: dube5757(c yahoo.com All Notices from the Appraiser Special Magistrate to the VAB shall be deemed duly served if mailed or faxed to the Value Adjustment Board at the following address: Clerk to the Value Adjustment Board Administration Building "F" 3299 Tamiami Trail East Suite 401 Page 2 of 6 17-7047 Appraiser Special Magistrate for the Collier County Value Adjustment Board(VAB) Naples, FL 34112 Telephone: (239) 252-8399 Fax: (239) 252-8408 Email: vabclerk@coliierclerk.com The Appraiser Special Magistrate and the Value Adjustment Board, or County, may change the above stated mailing address at any time upon giving the other party written notification. All notices under this Agreement must be in writing. 5. NO PARTNERSHIP. Nothing herein contained shall create or be construed as creating a partnership between Collier County or the District School Board and the Appraiser Special Magistrate or to constitute the Appraiser Special Magistrate as an agent of Collier County or the District School Board. 6. PERMITS: LICENSES: TAXES. In compliance with Section 218.80, F.S., all permits necessary for the prosecution of the Work shall be obtained by the Appraiser Special Magistrate. Payment for all such permits issued by the County and all non-County permits necessary for the prosecution of the Work shall be procured and paid for by the Appraiser Special Magistrate. The Appraiser Special Magistrate shall also be solely responsible for payment of any and all taxes levied on the Appraiser Special Magistrate. In addition, the Appraiser Special Magistrate shall comply with all rules, regulations and laws of Collier County, the State of Florida, or the U.S. government now in force or hereafter adopted. The Appraiser Special Magistrate agrees to comply with all laws governing the responsibility of an employer with respect to persons employed by the Appraiser Special Magistrate. Further, in compliance with §119.0701, Florida Statutes which affect Special Magistrate's duties and services provided pursuant to this Agreement, Special Magistrate further agrees as follows: a. If Special Magistrate has questions regarding the application of chapter 119, Florida Statutes, to the Special Magistrate's duty to provide public records relating to this Agreement„ contact the custodian of public records at (239) 252-8399, vabclerk ,collierclerk.com and/or Collier County Value Adjustment Board, 3299 Tamiami Trail East, Suite 401, Naples, Florida 3411. b. Special Magistrate must comply with all public record laws, including, but not limited to: i. Keep and maintain public records required by the VAB to perform the service. ii. Upon request from the VAB'S custodian of public records, provide the VAB with a copy of the requested records or allow the records to be inspected or copied within a reasonable time at a cost that does not exceed the cost provided in Chapter 119, Florida Statutes or as otherwise provided by law. iii. Ensure that public records that are exempt or confidential and exempt from public records disclosure requirements are not disclosed except as authorized by law for the duration of this Agreement term and following completion of this Agreement if Special Magistrate does not transfer the records to the VAB. iv. Upon completion of this Agreement, transfer, at no cost, to the VAB all public records in possession of Special Magistrate or keep and maintain public Page 3 of 6 17-7047 Appraiser Special Magistrate for the Collier County Value Adjustment Board (VAB) records required by the VAB to perform the contracted services. If Special Magistrate transfers all public records to the VAB upon completion of this Agreement, Special Magistrate shall destroy any duplicate public records that are exempt or confidential and exempt from public records disclosure requirements. If Special Magistrate keeps and maintains public records upon completion of this Agreement, Special Magistrate shall meet all applicable requirements for retaining public records. All records stored electronically must be provided to the VAB, upon request from the VAB'S custodian of public records, in a format that is compatible with the information technology systems of the VAB. c. A request to inspect or copy public records relating to VAB'S contract for services must be made directly to the VAB. If the VAB does not possess the requested records, the VAB shall immediately notify Special Magistrate of the request, and Special Magistrate must provide the records to the VAB or allow the records to be inspected or copied within a reasonable time. d. If Special Magistrate does not comply with the VAB'S request for records, the VAB shall enforce the provisions of this Agreement, and in the event that Special Magistrate fails to provide public records to the VAB within a reasonable time may be subject to penalties under §119.10, Florida Statutes and further civil action, including any attorney fees associated therewith. 7. NO IMPROPER USE. The Appraiser Special Magistrate will not use, nor suffer or permit any person to use in any manner whatsoever, County facilities for any improper, immoral or offensive purpose, or for any purpose in violation of any federal, state, county or municipal ordinance, rule, order or regulation, or of any governmental rule or regulation now in effect or hereafter enacted or adopted. In the event of such violation by the Appraiser Special Magistrate or if the VAB or its authorized representative shall deem any conduct on the part of the Appraiser Special Magistrate to be objectionable or improper, the County shall have the right to suspend the contract of the Appraiser Special Magistrate. Should the Appraiser Special Magistrate fail to correct any such violation, conduct, or practice to the satisfaction of the VAB within twenty-four (24) hours after receiving notice of such violation, conduct, or practice, such suspension to continue until the violation is cured. 8. TERMINATION. Should the Appraiser Special Magistrate be found to have failed to perform the services in a manner satisfactory to the VAB as per the requirements of this Agreement, the VAB may terminate said Agreement immediately for cause; further the VAB may terminate this Agreement for convenience with a thirty (30) day written notice. The VAB shall be sole judge of non-performance. 9. CONTINUED REPRESENTATION. In the event suspension or termination occurs, Appraiser Special Magistrate agrees to continue representation of the VAB, as needed, to make determinations regarding the suspension, and/or until such time as a replacement counsel can be appointed by the Value Adjustment Board (VAB) in compliance with §194.015, Florida Statute. 10. NO DISCRIMINATION. The Appraiser Special Magistrate agrees that there shall be no discrimination as to race, sex, color, creed or national origin. Page 4 of 6 17-7047 Appraiser Special Magistrate for the Collier County Value Adjustment Board(VAB) 11. INDEMNIFICATION. To the maximum extent permitted by Florida law, the Appraiser Special Magistrate shall indemnify and hold harmless Collier County and the VAB, its officers and employees from any and all liabilities, damages, losses and costs, including,but not limited to, reasonable attorneys' fees and paralegals' fees, whether resultingfromanyclaimedbreachofthisAgreementbyAppraiserSpecialMagistrate, any statutory or regulatory violations, or from personal injury, property damage, direct or consequential damages, or economic loss, to the extent caused by the negligence, recklessness, or intentionally wrongful conduct of the Appraiser Special Magistrate or anyone employed or utilized by the Appraiser Special Magistrate in the performance of this Agreement. This indemnification obligation shall not be construed to negate, abridge or reduce any other rights or remedies which otherwise may be available to an indemnified party or person described in this paragraph. This section does not pertain to any incident arising from the sole negligence of Collier County or the VAB. 11.1 The duty to defend under this Article 12 is independent and separate from the duty to indemnify, and the duty to defend exists regardless of any ultimate liability of the Magistrate, VAB and any indemnified party. The duty to defend arises immediately upon presentation of a claim by any party and written notice of such claim being provided to Magistrate. Magistrate's obligation to indemnify and defend under this Article 12 will survive the expiration or earlier termination of this Agreement until it is determined by final judgment that an action against the VAB or an indemnified party for the matter indemnified hereunder is fully and finally barred by the applicable statute of limitations. 12. AGREEMENT ADMINISTRATION. This Agreement shall be administered by the Clerk to the VAB and the Collier County Procurement Services Division. 13. COMPONENT PARTS OF THIS AGREEMENT. This Agreement consists of the following component parts, all of which are as fully a part of the Agreement as if herein set out verbatim: Magistrate's Proposal, Certificate(s), and RFP #17-7047 "Appraiser Special Magistrate for the VAB", including Scope of Work. 14. AMENDMENT. This Agreement can only be amended in writing, executed by all parties in the same manner as this original Agreement. Page 5 of 6 17-7047 Appraiser Special Magistrate for the Collier County Value Adjustment Board (VAB) IN WITNESS WHEREOF, the parties hereto, have each, respectively by an authorized person or agent, have executed this Agreement on tne date and year first written above ATTEST: COLLIER COUN DWIGHT E BROCK:204.ERK VAt UE ADJU M I Woe By ttest as to Chairman's , ' utY r And ew les. AB Chairman signature only. Approved as to Form and Legality. Digitally signed by Holly E.Cosby Holly E. Cosby roz PH:"Y.E1.C'b1Y- 1=Z:c1.4c":^I'YE- US Date 2017 08 25 17 53 02 04 00 VAB Attorney APPRAISER SPECIAL MAGISTRATE 1,,/ 41 A,.A7.....-9 Lorraine Dube 1 ( fBy1.41.4.1. -,e. .,-- ' t -4.. c_'-)..... :._>...X.0\0 me Dube Page 8 of 6 Att 7 7047 Aptetorw Spec,*Magtraratc for the Collier County Value AdwArtvorit 8,...arti(VA8: Cote-r County Administrative Services Department Procx.ement Services Division s1 iro r :a 141 ',) RE. Contract Contract Renewal for U 17-7047 -Appraiser Special Magistrate for the Value Adjustment Board (VAB)'. t ," two (2) y(..i: tt- 1 a,- • i• - • t'' r t•-•"-- .1: r 1 :1'.• .• 1 "D. I am agreeable to renewing the above referenced contract under the same terms, conditions and pricing as the existing contract r, !. ' • '9,112020 .1' ' E131.1022 Acceptance of Contract Renewal jr I I , it ) RE Contract Renewal for it 17-7047 "ApprJrz,er Sperial Magistrate tor the Value Adjustment Board (VAlic Updated Contact Information Onty it acidreSSCe information on the first page i ircorrect) Plen'tirt( e v.1.1 , I. 1.1 !ti Tr;y,re;persr-t 1032020 1 44, 4 y r.41: r.44 AGREEMENT17-7048 for Attorney Special Magistrate Agreement for the Value Adjustment Board (VAB) THIS AGREEMENT, made and entered into on this j day of _Stems 2017, by and between Ellen T. Chadwell, PL hereinafter called the "Special Magistrate" authorized to do business in the State of Florida, and the Collier County Value Adjustment Board; consisting of members from the Collier County Board of County Commissioners, a political subdivision of the State of Florida, hereinafter called the "Value Adjustment Board" (VAB). WITNESSETH: 1. AGREEMENT TERM. The Agreement shall be for a three (3) year period, commencing on the date of contract execution. The Value Adjustment Board (VAB) may, at its discretion and with the consent of the Special Magistrate, renew the Agreement under all of the terms and conditions contained in this Agreement for one (1) additional two (2) year period. The County shall give the Special Magistrate written notice of the VAB's intention to renew the Agreement term prior to the end of the Agreement term then in effect. The County Manager, or his designee, may at his discretion, extend the Agreement under all of the terms and conditions contained in this Agreement for up to one hundred and eighty (180) days. The County Manager, or his designee, shall give the Special Magistrate written notice of the County's intention to extend the Agreement term prior to the end of the Agreement term then in effect. 2. STATEMENT OF WORK. The Special Magistrate shall provide Legal Services to the Value Adjustment Board in accordance with the terms and conditions of Request for Proposal (RFP) #17-7048, and the Special Magistrate's proposal referred to herein and made an integral part of this Agreement. This Agreement contains the entire understanding between the parties and any modifications to this Agreement shall be mutually agreed upon in writing by the Parties, in compliance with the County's Procurement Ordinance, as amended, and the Procurement Procedures in effect at the time such services are authorized. 3. COMPENSATION. The VAB shall pay the Special Magistrate for the performance of this Agreement on an hourly basis at a rate of one hundred twenty-five dollars ($125.00) per hour after receipt of an itemized statement of services. The parties hereto will agree to the frequency of any periodic payments. Payment will be made to Special Magistrate upon receipt of a proper invoice or statement of hourly services provided and upon approval by the Clerk to the VAB or his designee, and in compliance with Chapter 218, FL Statutes, otherwise known as the "Local Government Prompt Payment Act." Page 1 of 6 17-7048 Attorney Special Magistrate for the Collier County Value Adjustment Board(VAB) The Special Magistrate will maintain a record of time for his/her performance under this Agreement and shall submit an invoice to the VAB after completion of all scheduled hearings and recommendations to the VAB. This invoice shall be signed and certified by the Special Magistrate as being accurate. Any time required for research and preparation beyond the hours required to conduct hearings shall not exceed twice the number of hours required for hearings without documentation of the need for such additional hours and advance approval by the VAB Attorney or the VAB Clerk. Hours spent for preparation and research in excess of this standard and without advance written approval will be deemed excessive and unreasonable and subject to non-payment. Time spent traveling to the location of the hearing in excess of one (1) hour will be compensated at the hourly rate. The compensation paid to the Special Magistrate shall be borne three-fifths (3/5s) by the COUNTY and two-fifths (2/5s) by the SCHOOL BOARD. After payment of compensation to the Special Magistrate, the COUNTY will calculate the SCHOOL BOARD's share of the compensation paid and prepare an invoice for the SCHOOL BOARD. The SCHOOL BOARD agrees to pay the COUNTY within thirty (30) days of receipt of this invoice. Special Magistrate agrees to pay for ordinary expenses incurred, including, but not limited to, costs of mailing, copies, facsimiles, telephone expenses, document delivery e.g., FEDEX, etc.) and secretarial services. Ordinary expenses as used herein shall not include the mailing of copying expense of materials for mass dissemination. However, the parties hereto may agree to include additional expenses or services in this Agreement by mutual consent. 4. NOTICES. All notices from the County to the Special Magistrate shall be deemed duly served if mailed or faxed to the Special Magistrate at the following address: The Law Offices of Ellen T. Chadwell, PL 5675 Strand Court Naples, Florida 34110 Telephone: 23-293-7691 Email: ellen(a chadwelllaw.com All Notices from the Special Magistrate to the VAB shall be deemed duly served if mailed or faxed to the Value Adjustment Board at the following address: Clerk to the Value Adjustment Board Administration Building "F" 3299 Tamiami Trail East Suite 401 Naples, FL 34112 Telephone: (239) 252-8399 Page 2 of 6 17-7048 Attorney Special Magistrate for the Collier County Value Adjustment Board(VAB) Fax: (239) 252-8408 Email: vabclerki collierclerk.com The Special Magistrate and the Value Adjustment Board, or County, may change the above stated mailing address at any time upon giving the other party written notification. All notices under this Agreement must be in writing. 5. NO PARTNERSHIP. Nothing herein contained shall create or be construed as creating a partnership between Collier County or the District School Board and the Special Magistrate or to constitute the Special Magistrate as an agent of Collier County or the District School Board. 6. PERMITS: LICENSES: TAXES. In compliance with Section 218.80, F.S., all permits necessary for the prosecution of the Work shall be obtained by the Special Magistrate. Payment for all such permits issued by the County and all non-County permits necessary for the prosecution of the Work shall be procured and paid for by the Special Magistrate. The Special Magistrate shall also be solely responsible for payment of any and all taxes levied on the Special Magistrate. In addition, the Special Magistrate shall comply with all rules, regulations and laws of Collier County, the State of Florida, or the U.S. government now in force or hereafter adopted. The Special Magistrate agrees to comply with all laws governing the responsibility of an employer with respect to persons employed by the Special Magistrate. Further, in compliance with §119.0701, Florida Statutes which affect Special Magistrate's duties and services provided pursuant to this Agreement, Special Magistrate further agrees as follows: a. If Special Magistrate has questions regarding the application of chapter 119, Florida Statutes, to the Special Magistrate's duty to provide public records relating to this Agreement, contact the custodian of public records at (239) 252-8399, vabclerk(a,collierclerk.com and/or Collier County Value Adjustment Board, 3299 Tamiami Trail East, Suite 401, Naples, Florida 3411. b. Special Magistrate must comply with all public record laws, including, but not limited to: i. Keep and maintain public records required by the VAB to perform the service. ii. Upon request from the VAB'S custodian of public records, provide the VAB with a copy of the requested records or allow the records to be inspected or copied within a reasonable time at a cost that does not exceed the cost provided in Chapter 119, Florida Statutes or as otherwise provided by law. iii. Ensure that public records that are exempt or confidential and exempt from public records disclosure requirements are not disclosed except as authorized by law for the duration of this Agreement term and following completion of this Agreement if Special Magistrate does not transfer the records to the VAB. iv. Upon completion of this Agreement, transfer, at no cost, to the VAB all public records in possession of Special Magistrate or keep and maintain public records required by the VAB to perform the contracted services. If Special Magistrate transfers all public records to the VAB upon completion of this Agreement, Special Magistrate shall destroy any duplicate public records that Page 3 of 6 17-7048 Attorney Special Magistrate for the Collier County Value Adjustment Board (VAB) are exempt or confidential and exempt from public records disclosure requirements. If Special Magistrate keeps and maintains public records upon completion of this Agreement, Special Magistrate shall meet all applicable requirements for retaining public records. All records stored electronically mustbeprovidedtotheVAB, upon request from the VAB'S custodian of public records, in a format that is compatible with the information technology systems of the VAB. c. A request to inspect or copy public records relating to VAB'S contract for services must be made directly to the VAB. If the VAB does not possess the requested records, the VAB shall immediately notify Special Magistrate of the request, and Special Magistrate must provide the records to the VAB or allow the records to be inspected or copied within a reasonable time. d. If Special Magistrate does not comply with the VAB'S request for records, the VAB shall enforce the provisions of this Agreement, and in the event that Special Magistrate fails to provide public records to the VAB within a reasonable time maybesubjecttopenaltiesunder §119.10, Florida Statutes and further civil action, including any attorney fees associated therewith. 7. NO IMPROPER USE. The Special Magistrate will not use, nor suffer or permit any person to use in any manner whatsoever, County facilities for any improper, immoral or offensive purpose, or for any purpose in violation of any federal, state, county or municipal ordinance, rule, order or regulation, or of any governmental rule or regulation now in effect or hereafter enacted or adopted. In the event of such violation by the Special Magistrate or if the VAB or its authorized representative shall deem any conduct on the part of the Special Magistrate to be objectionable or improper, the County shall have the right to suspend the contract of the Special Magistrate. Should the Special Magistrate fail to correct any such violation, conduct, or practice to the satisfaction of the VAB within twenty-four (24) hours after receiving notice of such violation, conduct, or practice, such suspension to continue until the violation is cured. 8. TERMINATION. Should the Special Magistrate be found to have failed to perform the services in a manner satisfactory to the VAB as per the requirements of this Agreement, the VAB may terminate said Agreement immediately for cause; further the VAB may terminate this Agreement for convenience with a thirty (30) day written notice. The VAB shall be sole judge of non-performance. 9. CONTINUED REPRESENTATION. In the event suspension or termination occurs, Special Magistrate agrees to continue representation of the VAB, as needed, to make determinations regarding the suspension, and/or until such time as a replacement counsel can be appointed by the Value Adjustment Board (VAB) in compliance with 194.015, Florida Statute. 10. NO DISCRIMINATION. The Special Magistrate agrees that there shall be no discrimination as to race, sex, color, creed or national origin. 11. INDEMNIFICATION. To the maximum extent permitted by Florida law, the Special Magistrate shall indemnify and hold harmless Collier County and the VAB, its officers and employees from any and all liabilities, damages, losses and costs, including, but not Page 4 of 6 17-7048 Attorney Special Magistrate for the Collier County Value Adjustment Board(VAB) limited to, reasonable attorneys' fees and paralegals' fees, whether resulting from any claimed breach of this Agreement by Special Magistrate, any statutory or regulatory violations, or from personal injury, property damage, direct or consequential damages, or economic loss, to the extent caused by the negligence, recklessness, or intentionally wrongful conduct of the Special Magistrate or anyone employed or utilized by theSpecialMagistrateintheperformanceofthisAgreement. This indemnification obligation shall not be construed to negate, abridge or reduce any other rights or remedies which otherwise may be available to an indemnified party or person described in this paragraph. This section does not pertain to any incident arising from the sole negligence of Collier County or the VAB. 11.1 The duty to defend under this Article 12 is independent and separate from the duty to indemnify, and the duty to defend exists regardless of any ultimate liability of the Attorney, VAB and any indemnified party. The duty to defend arises immediately upon presentation of a claim by any party and written notice of such claim being provided to Attorney. Attorney's obligation to indemnify and defend under this Article 12 will survive the expiration or earlier termination of this Agreement until it is determined by final judgment that an action against the VAB or an indemnified party for the matter indemnified hereunder is fully and finally barred by the applicable statute of limitations. 12. AGREEMENT ADMINISTRATION. This Agreement shall be administered by the Clerk to the VAB and the Collier County Procurement Services Division. 13. COMPONENT PARTS OF THIS AGREEMENT. This Agreement consists of the following component parts, all of which are as fully a part of the Agreement as if herein set out verbatim: Attorney's Proposal, Insurance Certificate(s), and RFP #17-7048 Attorney Special Magistrate to the Value Adjustment Board", including Scope of Work. 14. AMENDMENT. This Agreement can only be amended in writing, executed by all parties in the same manner as this original Agreement. Page 5 of 6 17-7048 Attorney Special Magistrate for the Collier County Value Adjustment Board(VAB) IN WITNESS WHEREOF, the parties hereto, have each, respectively, by an authorized person or agent, have executed this Agreement on the date and year first written above. ATTEST: COLLIER COU DWIGHT E. BROCK, CLERK VALUE ADJ T T Ltic_VL,L By: ttest as to Chairman's D uty Gle Andrew Solis, VAB Chairman signature only. Approved as to Form and Legality: Digitally signed by Holly E.Cosby Holly E. Cosby DN y,P A., lyE Cosby,o= y000nbylowoolly E. J Cosby,P.A.,ou,emaJ=hollygcosbylaw.com, c=US Date:2017.08.25 17•54:01-04'00' VAB Attorney SPECIAL MAGISTRATE: Ellen T. Chadwell, PL By: - & fr4( Ellen T. Chadwell, PL Inc+ nc-sS i Page 6 of 6 17-7048 Attorney Special Magistrate for the Collier County Value Adjustment Board(VAB) Collier County Administrative Services Department Procurement Services Division 2/24/2020 Ellen T. Chadwell. PL The Law Offices of Ellen T. Chadwell. PL 5675 Strand Court Naples, Florida 34110 Email: ellen(a chadwelllaw.com RE: Contract Renewal for# 17-7048 "Attorney Special Magistrate Agreement for theValueAdjustmentBoard (VAB)" Dear Ms. Chadwell Collier County would like to renew the above contract under the same terms and conditions for an additional two (2) year period in accordance with the renewal clause in the contract. If you are agreeable please indicate your intentions by providing the information requested belowandexecutingtheacceptancesection: i - TI am agreeable to renewing the above referenced contract under the same terms, conditions, and pricing as the existing contract. I am not agreeable to the renewal of this contract By executing the section below, this contract will be in effect from 9/1/2020 until 8/31/2022 Acceptance of Contract Renewal Company Name Company Signature Print Name Signature Date rritt s8t Pmairerrxnt Selvi,=es Gvisiar•3295 Tamiarr Trail East•Naples,Florida 34112-4901 Aww.colltergov.netprocurementservims Page 2 of 2 Contract Renewal for# 17-7048 `Attorney Special Magistrate Agreement for the ValueAdjustmentBoard (VAB)" Updated Contact Information Only if addressee information on the first page is incorrect) Contact Name Telephone— — Number FAX Number Email Address Collier County Procurement Services is pleased to announce, it has partnered with I3idSync toprovideFreeweb-based Bidding services to its vendors, suppliers and contractors. We are now "live on the new bidding platform. Register today at www.bidsvnc.com.For Registration Assistance, please contact BidSync customer service at800-990-9339 Or email: support ii bids\nc.coin. Please return this letter to the Procurement Services Division with your response no later than3/03/2020. You may email your response to: email Renewals{a cotliercountvfl_gov. If you haveanyquestionsyoumaycontactmeat239-252-8407. Respectfully, MAh c t` Procurement Contract Manager—Procurement Services Division C: Trish Morgan, Director of Board Minutes& Records and Value Adjustment Board Item #8 Alternate Special Magistrates for 2021 Tax Year (if needed) 07/09/2021 Item 8 1 EXECUTIVE SUMMARY Recommendation to authorize the VAB Legal Counsel and the Board Clerk to seek alternative special magistrates to serve during the 2021 Value Adjustment Board (VAB) Tax Cycle, if necessary. OBJECTIVE: To authorize the VAB Legal Counsel and Board Clerk to seek additional special magistrates, if petition filings deem necessary or if a conflict of interest is demonstrated. CONSIDERATIONS: Per Florida Statute (F.S.), Chapter 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 Department of Revenue shall provide a list of qualified special magistrates to any county with a population of 75,000 or less”. During a prior VAB Special Magistrate hearing, a potential conflict of interest arose. It was determined that the Special Magistrate did not have a conflict, but it raised the issue that the Collier County VAB should have two attorney special magistrates available for hearings if such an incident should happen again. All Magistrates are required to take the annually issued training by the Department of Revenue prior to participation in appeal hearings and would be confirmed prior to obtaining their service. RECOMMENDATION: To authorize VAB Legal Counsel and the Board Clerk, if deemed necessary, to seek additional magistrates to fulfill the requirements of F.S. 194.035 (1). Attachments SAMPLE: DOR Special Magistrates List for 2020 Petitions (Previous Year) SAMPLE: DOR List of Persons Who Have Taken/Completed the 2020 Training (Previous Year) SPECIAL MAGISTRATES LIST for 2020 PETITIONS As described in section 194.035(1), Florida Statutes Prepared as of December 15, 2020 NOTE: This list contains and relies on magistrates' credential information from the clerks of the value adjustment boards. The clerks supplied this information in response to a November 2020 survey on special magistrates who are contracted to hear 2020 petitions. The Property Tax Oversight Technical Assistance unit keeps this list up-to-date. Special magistrates' addresses and some phone numbers are available by request through VAB@floridarevenue.com. The Department of Revenue does not certify or approve special magistrates as qualified to hear cases on behalf of county value adjustment boards. The Department of Revenue has not validated the information on this list and makes no assurances as to whether any magistrate has any of the indicated credentials. Attorney Exemption and Classification Petitions Last Name First Name County County County County County County Abrams Perla Miami-Dade Arora Radhika Broward Azam Asima Orange Baker-Young Elizabeth Flagler Banks Roshawn Broward Bedsole James Nassau Bendeck Odette Palm Beach Birnholz Standford Broward Carlin Lee Duval St.Johns Chadwell Ellen Collier Hendry Lee Garcia Raul Miami-Dade Grace-Jones Dawn Broward Orange Orange Haynes Davis Joseph Bay Brevard Citrus Hernando Lee Marion Pasco Sarasota St.Johns Sumter Volusia Hoepker Todd Lake Orange Johnson Andrea M. Polk Manatee Pasco Hillsborough Luzim Ronald Broward Matthews Larry A. Escambia Okaloosa Walton Escambia Mazur Davia Odell Broward Miami-Dade Palm Beach Miller Glenn Miami-Dade Moore Lisa Manatee Morrell Eduardo Highlands Pasco Polk Murphy Will Broward Parwani Rinky Brevard Manatee Monroe Seminole Pelletier Claudette Brevard Indian River Miami-Dade Rutland Lori L. Hillsborough Osceola Pasco Polk Sarasota Samaha Charles M. Hillsborough Pasco Sanders M. Paul Clay Schmidt David W. Broward Martin Palm Beach St. Lucie Smith Jonathan Duval 1 Last Name First Name County County County County County County Taylor Matthew Palm Beach St. Lucie Trentelman John Marion Tukdarian Thomas Citrus Orange Osceola Seminole Van Loon David Monroe Walker Laura Manatee Sarasota Willner Robin I. Broward Miami-Dade Wonsetler Karen Brevard Orange Young Elizabeth Alachua Brevard Hillsborough Pasco Polk St.Johns Sumter Designated Member of a Nationally Recognized Appraisers' Organization Tangible Personal Property Petitions Last Name First Name ` County County — County County County County Haynes Davis Joseph Polk Andrea Pamela Duval Indian River Nassau Orange Osceola Palm Beach Pasco Seminole St. Lucie Volusia Behm Jim Polk Carter Reginald Alachua Brevard Duval Flagler Marion St.Johns de la Guardia Mario Miami-Dade Fleri Edgar L. Citrus Hernando Golicz Lawrence Citrus Orange Gray Harvel W. Broward Palm Beach Hicks Robert Polk Hernando Polk Jaeger William N. Miami-Dade Jamir Stephen Hernando Krueger Kyle Nassau Love Robert Alachua Marshall Steven Escambia Okaloosa Walton Nystrom Steven Hendry Hernando Highlands Lee Manatee Monroe Pasco Polk Pelletier Mark Collier Robinson John Alachua Citrus Hernando Lake Sarasota Volusia Ruden Alexander Clay Orange Salas Marcos Marion Steeves Richard L Hernando Sutte Robert Brevard Citrus Lake Polk Volusia Terrana Donald Hernando Weinert Edward Charlotte Martin Orange Sarasota State Certified Real Estate Appraiser Valuation Petitions a Last Name First Name County County County County County County Akers James Palm Beach Albright Stephen Marion Alvarez Pedro M. Miami-Dade Amoedo III Andres Miami-Dade Armada Alberto J. Miami-Dade Autrey Terry L. Broward Martin Palm Beach Barfield Edwin Orange Osceola Bass Richard Sarasota Behm James Pasco Sarasota Seminole Black Dennis Lee 2 Last Name First Name County County County County County County Boorse Gerald Duval Boyle Stephen Brevard Brown Gregg A. Broward Burbridge C. David Duval Busier Robert Palm Beach Callaway Robert Palm Beach Cammarata Stephane Martin Canellas Jorge Luis Broward Carlson C William Lee Carter Reginald Brevard Duval Flagler St.Johns Chapin David Palm Beach Conway David G. Broward Palm Beach de Laurier Edward Duval Delgado,Jr.Leonardo Miami-Dade Dube Lorraine Broward Collier Hillsborough Sarasota Edmonson Elie Miami-Dade Fernandez Angel Miami-Dade Fleri Edgar Lee Orange Frame Robert Orange Friedman Wendy Broward Gallion Robert M.Broward Gobel Carlos D. Miami-Dade Golicz Lawrence J.Orange Gonzalez Jr.G.Adrian Broward Miami-Dade Gray Harvel W. Miami-Dade Greenberg Joel B. Broward Griffin Daniel Palm Beach Harris Richard L. Hillsborough Pasco Harrison Lillian A. Miami-Dade Hearn Joy Broward Pasco Hicks Robert Hillsborough Manatee Pasco Sarasota Hollis Caleb Duval Hollis,Jr. Austin Duval Holman Carolyn M. Hillsborough Humphrey David Bay Hunter Jr. Robert N. Martin Palm Beach St. Lucie Icabalceta Oscar Miami-Dade Orange Jamir Stephen Hillsborough Orange Jane Ena Broward Miami-Dade Johnson Kelly Orange Johnson Steven D. Miami-Dade Kavanagh Michael J Broward Kern Michael J Broward Orange Krueger Kyle Duval Lago Mark Miami-Dade Lemonde David Lee Leserra Albert Orange Lloyd Philicia Broward Orange Sarasota Lopez Diego R. Miami-Dade Orange Lopez Oxdiel Miami-Dade Loss David Sarasota Love Robert Marion 3 Last Name First Name County County County County County County Marder Sherry Palm Beach Sarasota Marino John Duval Marshall Steven Okaloosa Santa Rosa Martin Michael Broward Palm Beach McDaniel Robert Broward McGinley Michael Hendry Lee McQueen John Charlotte Sarasota Mesner Robert L Broward Palm Beach Michael Ezekiel Jeff Miami-Dade Milliken Jr. James M. Martin Mullen,Jr. Hank Duval Neil Stephen Indian River St. Lucie Newell Billie Lee Nystrom Steven L. Charlotte Hendry Hillsborough Lee Pasco Sumter O'Donnell Judith F Broward Ortega Jose A.Miami-Dade Pelletier Mark Collier Peltier Terrie Brevard Broward Hillsborough Martin Orange Osceola Sarasota St. Lucie Pena Adrian Miami-Dade Petrole Joseph Miami-Dade Porcaro Steven A. Hillsborough Riddle Thomas Orange Riley James L. Miami-Dade Robinson John Hillsborough Lake Sarasota Seminole Sumter Volusia Roper Paul Seminole Sarley Donald Palm Beach Scherer Robert Palm Beach Schmidt Stephen Palm Beach Scola Louise Broward Sehr Scott Broward Sevilla Sergio Rodrigo Miami-Dade Smalley Lee Miami-Dade Smith Janice M. Hillsborough Spool Philip G. Miami-Dade Steeves Richard L. Brevard Broward Hillsborough Orange Osceola Sarasota Volusia Suppelsa Sharon L Broward Sutte Robert Brevard Hillsborough Lake Marion Osceola Seminole Volusia Talbot Kevin Monroe Tarkoe Zillah L Broward Miami-Dade Palm Beach Taylor David Orange Taylor Dwayne Orange Terrana Donald J. 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To cu as c c E en co C Z > k k k k 0 j - I tD- 2 C k - k / \ \ US I- I I ® \ § k k k k k f m w > aE § c = c $ & m - 0 e § Z ° c c a) % E k . 0 0 2 ) § \ 2 S d § ) 0 I Iii 7 g m m c m w 2 : C it w : g Item #9 Approval/Acceptance of VAB Minutes from February 11, 2021 VAB Regular Meeting Page 1 TRANSCRIPT OF THE MEETING OF THE VALUE ADJUSTMENT BOARD Naples, Florida, February 11, 2021 LET IT BE REMEMBERED, that the Value Adjustment Board, in and for the County of Collier, met on this date at 9:00 a.m., in REGULAR SESSION in Building "F" of the Government Complex, East Naples, Florida, with the following members present: MEMBERS PRESENT: Andy Solis, County Commission Member Burt Saunders, County Commission Member Rebecca Earney, Homestead Citizen Member Erick Carter, School Board Member Ron Kezeske, Business Citizen Member COUNSEL TO THE BOARD - Holly E. Cosby, Esq. THE PROPERTY APPRAISER'S OFFICE Jennifer Blaje - Director Tax Roll Compliance/Data Mgmt. Annabel Ybaceta - Director Homestead/Exemption Chris Woolsey, Esq. - Property Appraiser’s Attorney Page 2 MS. COSBY: Okay. We now have a hot mic. CHAIRMAN SOLIS: Welcome everyone to the February 11th, 2021 Collier County Value Adjustment Board meeting. I think we will start with the Pledge of Allegiance -- or do we need to do a roll call first? MS. COSBY: We can start with the pledge, please. CHAIRMAN SOLIS: Okay. We'll start with the Pledge of Allegiance. (The Pledge of Allegiance was recited in unison.) CHAIRMAN SOLIS: So next, the affidavit of publication. MS. COSBY: Okay. This is Holly Cosby, Value Adjustment Board Counsel. I will advise, for the record, that I have reviewed the affidavit of publication, and I find it's sufficient to proceed. CHAIRMAN SOLIS: Very good. Introductions. Why don't we start to the left. BUSINESS MEMBER KEZESKE: Ron Kezeske, Business member member (sic) -- Business Citizen Member. There we go. SCHOOL BOARD MEMBER CARTER: Erick Carter, Collier County School Board member, District 4. HOMESTEAD MEMBER EARNEY: Rebecca Earney, Citizen member. CHAIRMAN SOLIS: And I'm Andy Solis, apparently the Chair County Commissioner, and there is my colleague. HOMESTEAD MEMBER EARNEY: Perfect timing. COMMISSIONER SAUNDERS: Sorry. I apologize for being a little bit late here. CHAIRMAN SOLIS: Okay. We were just introducing ourselves. COMMISSIONER SAUNDERS: Oh, okay. I'm sorry. Burt Saunders, County Commissioner, District 3. CHAIRMAN SOLIS: And I am from District 2. Page 3 Okay. So, quorum and requirements. MS. COSBY: Yes, sir. Again, Holly Cosby, Value Adjustment Board Counsel. I will advise for the record that pursuant to Florida Statute Section 194, we do have a quorum today, and we may proceed with the quorum. CHAIRMAN SOLIS: Okay. So, approval of today's agenda. Are there any changes? MS. COSBY: No, sir. CHAIRMAN SOLIS: Revisions? MS. COSBY: No, sir. Everything that you have in front of you is what we'll be proceeding with today. CHAIRMAN SOLIS: Is there a motion to approve the agenda? SCHOOL BOARD MEMBER CARTER: A motion to approve. CHAIRMAN SOLIS: Is there a second? BUSINESS MEMBER KEZESKE: Second. CHAIRMAN SOLIS: A motion and a second to approve today's agenda. All in favor, say aye. HOMESTEAD MEMBER EARNEY: Aye. CHAIRMAN SOLIS: Aye. COMMISSIONER SAUNDERS: Aye. SCHOOLBOARD MEMBER CARTER: Aye. BUSINESS MEMBER KEZESKE: Aye. CHAIRMAN SOLIS: Any opposed? (No response.) CHAIRMAN SOLIS: That's approved. Next is the approval/acceptance of the minutes from the June 29th, 2020 Value Adjustment Board Organizational Meeting. SCHOOL BOARD MEMBER CARTER: Motion to approve. BUSINESS MEMBER KEZESKE: Second. CHAIRMAN SOLIS: Any discussion? Page 4 (No response.) CHAIRMAN SOLIS: There's a motion and a second. All in favor, say aye. HOMESTEAD MEMBER EARNEY: Aye. CHAIRMAN SOLIS: Aye. COMMISSIONER SAUNDERS: Aye. SCHOOLBOARD MEMBER CARTER: Aye. BUSINESS MEMBER KEZESKE: Aye. CHAIRMAN SOLIS: Any opposed? (No response.) CHAIRMAN SOLIS: The minutes are approved. And I guess we have -- next are the updates from the Department of Revenue and/or the current session of the Legislature. MS. COSBY: Yes, sir. And these are informational only, and with the board's permission, I'm just going to fly through it. I'm not going to talk about each one, unless the board -- any board member actually has a question about any of them. But the Department of Revenue put forth 10 property tax -- I'm sorry -- 12 property tax oversight bulletins this session, most of which just advised the VAB of the different statutes that are in place that will be applicable to hearings. None of the items that we have on this agenda affect the board itself. It's more what happens during hearings and what special magistrates need to apply during certain situations. Moving forward past -- what I just flew through was 3(A)(1) (a) through (l). And then (m), the Department of Revenue, they have resources, additional resources that they have put out for Value Adjustment Boards. They are the Uniform Policies and Procedures Manual, which really contain like Florida Administrative Code 12(D)(9) and (10) and the Florida statutes that are applicable to the operations of Florida Adjustment Boards. Other legal resources, including statutory criteria -- I'm sorry -- statutory criteria is in there. Page 5 And then other reference materials and guidelines. And those three manuals were updated this year by the Department of Revenue, so we're just advising the board of those updates, and that those will also be on our VAB website. And then if you want me to move -- if you'd like me to move on to 3(A)(2), there are several bills that are either in the House or the Senate at this time. None of them have passed yet. These are just informational items. If the board has any questions on any of them, I'm happy to answer those questions. But at this point, none of these -- these bills are all still active and in separate parts of their own process. CHAIRMAN SOLIS: Moving on to -- MS. COSBY: 3(B). CHAIRMAN SOLIS: -- 3(B). MS. COSBY: Okay. During the Value Adjustment Board session, I open up this -- the Value Adjustment Board with a checklist of compliance items. That checklist is not complete at the time of organizational meeting, because there's usually a few items that are remaining. For example, Department of Revenue training and the completion of that training. Sometimes it's not even available when we organize. And then the magistrates need to take that training and complete it before they hold hearings. The other thing that we cannot complete at the time of organizational meeting is notices to the municipalities when a property has been petitioned before the VAB. If that property falls within a city or a town, then notice needs to be provided of any hearings to the CEO, mayor of that entity. And so those items can't be accomplished at the time of organizational meeting, because we don't have hearings set at the time. So, I follow through during the VAB session and make sure that those items are completed, and they are. And I'm reporting back to Page 6 you on that today. So that will be Item 3(B), and that's included there in those two items that I reference the -- actually, there's three. Special magistrate and myself taking the Value Adjustment Board training and then the letters to the municipalities. But all of those have been completed, and I will report happily that I got a 98 percent on the exam for the Department of Revenue training. CHAIRMAN SOLIS: Okay. Moving on to 3(C). MS. COSBY: This is a new item. We would like to bring this before the board today for some discussion. We need to involve the Property Appraiser's Office with regards to this discussion. And the reason for that is there was some -- there's some confusion with regards to when a petitioner uploads Axia -- evidence into the Axia system and how that works within the session and within the process. There are two ways -- or there's two steps that a petitioner needs to take when handling their own evidence. If they upload it into Axia -- that's our system that holds all of our information, our petitions, all of the evidence, hearing audio, magistrate recommendation, that's our data system. If a petitioner uploads their evidence into the Axia system, that doesn't actually initiate the evidence exchange process, because the petitioner still also needs to follow the Florida Statute and the Department of Revenue rule with regards to exchanging evidence with the Property Appraiser. And what I was noticing this year was when a petitioner was -- some petitioners, when they were uploading evidence into the Axia system, they believed that that started the evidence exchange process with the Property Appraiser. And I wanted to eliminate any confusion. Now, I also represent -- as you all know, I represent Lee County Value Adjustment Board, and I have been since they needed private counsel in '08. So, we have a lot of local administrative things that the rules don't actually address when they're vague that we put into place to clarify certain things. Page 7 So what I did was I took kind of what we had in place in Lee County, and I brought it here and worked very heavily with administration on seeing how we could make that process work for Collier County so that we have no confusion. Because what potentially could happen is if a petitioner believes that they put evidence into the Axia system and then that started the evidence exchange process, when they get to their hearing, they can tell the magistrate, I gave the Property Appraiser my evidence. The Property Appraiser didn't give me their evidence back. We need to hold a new hearing. That's not the law. So it's -- I think we need to make that clarification at this time as to what the evidence in Axia really constitutes and clarify what it doesn't constitute, and we need to have that in clear and plain language. CHAIRMAN SOLIS: Okay. So -- MS. COSBY: And that will -- that will aid the community, you know, the taxpayers in understanding the process. CHAIRMAN SOLIS: Who manages the Axia? Whose system is that? MS. COSBY: The Value Adjustment Board is the -- if you want to call it the ownership, has complete control of the Axia system as far as administrative functions, making changes within the system. However, the Property Appraiser has full access to the Axia -- the things that are uploaded in the Axia system. CHAIRMAN SOLIS: I mean, I can see where that would be confusing. MS. COSBY: Yes. Because as soon as the petitioner -- CHAIRMAN SOLIS: I would have assumed that, too. MS. COSBY: -- uploads their evidence -- well, every time -- once a petitioner uploads their evidence into Axia, it is immediately viewable to the Property Appraiser. Page 8 CHAIRMAN SOLIS: Right. But that's not -- that's not service of the evidence then? MS. COSBY: It is not. And further, there was a situation or two this year that when the petitioner had difficulty getting their evidence uploaded into Axia, they then mailed it to the Value Adjustment Board. Okay. They did not mail it to the Property Appraiser. So, sending it to the Value Adjustment Board is also not initiating that evidence exchange process. So these are things that when I saw that happening, I really wanted to make sure that we now reacted to this situation and put something in place that really clarified what that Axia upload or forwarding to the Value Adjustment Board, what that really constitutes, which is nothing more than just -- CHAIRMAN SOLIS: Just filing it. MS. COSBY: -- just filing. CHAIRMAN SOLIS: Okay. Is there not -- well, I guess we should hear from the Property Appraiser or -- MS. COSBY: Well, here's where I want to make -- where I want to be careful. CHAIRMAN SOLIS: Okay. MS. COSBY: The Property Appraiser may not -- and for some reason what I forwarded yesterday did not get uploaded in the system. Because we did get a letter from the Property Appraiser's counsel, and I want to let you know that I appreciate that letter. CHAIRMAN SOLIS: Okay. MS. COSBY: I found it really helpful. And I made a few changes that I wish I -- CHAIRMAN SOLIS: I guess, I mean, from my perspective, the question is where or how better can we advise the property owner that's filing something in Axia or uploading something that -- I mean, Page 9 why not have a banner or something that comes up and says, Remember, you have to mail this directly to the Property Appraiser's or e-mail it or whatever the process is? MS. COSBY: I don't know that we can configure Axia to do that, because PTG is the company that makes Axia. So, what happens is PTG gives us Axia, and then our IT department has some ability to manipulate the program how we need it to work, but there are limitations to that. So I don't want to speak to that, but what I think is important is having some local policies in place that really clearly address it, and then these local policies will be on our VAB website that clearly address what that Axia upload -- that evidence upload really constitutes. And the only reason that the Property Appraiser is even brought into the conversation is because there's one place in Lee County, and I don't mean to keep Lee County, Lee County, but it's my example. In Lee County, what I do each year is I reach out to the Property Appraiser's Office, and I say we have an agreement each year that the upload of Axia evidence by the petitioner, the Property Appraiser recognizes that as provided. It doesn't initiate the evidence exchange process, and it doesn't waive all of the other -- any other objection that the Property Appraiser may have to that evidence, but they acknowledge it as provided. So, in a hearing, there may be other objections that the Property Appraiser may have to that evidence, but they won't object to it on the -- on the issue of timeliness. They may object to it because they requested it and they didn't receive it, but on the issue of timeliness, the Property Appraiser waives that that -- that specific issue, and they do view -- they do acknowledge that evidence uploaded as provided. So that's where I would reach out to the Property Appraiser's Office each year and just talk with them and make sure that that is something they agree to. And that's why they're here today is Page 10 because that's really the only portion of the local evidence procedures, which we're going to probably change it to say, Local Operating Procedures, Evidence Upload. We'll probably change the way that that's worded. But really other than that, the Property Appraiser is not playing a role in what we are devising as a local policy. They're not directing us, they're not advising us, they're not part of the process. They just -- they need to be part of a teeny, little portion of consent, and that is, do they recognize that evidence as provided. CHAIRMAN SOLIS: Okay. When? MS. COSBY: When? CHAIRMAN SOLIS: Yes. MS. COSBY: When it's uploaded. CHAIRMAN SOLIS: Maybe I haven't had enough coffee. Okay. MS. COSBY: Okay. Sorry. CHAIRMAN SOLIS: Okay. So, they're going to recognize it as having been provided when? MS. COSBY: So long as it's uploaded at least 15 days prior to the corresponding hearing. CHAIRMAN SOLIS: Oh, okay. MS. COSBY: Yes, sir. CHAIRMAN SOLIS: Well, that's reasonable. COMMISSIONER SAUNDERS: You're going to -- I'm trying to figure out what you need from us specifically. MS. COSBY: I need -- I'm looking for you-all to approve the local policies that we've drafted. The problem is that what's in front of you today is not what was the final -- I finalized something last night. We were working until the eleventh hour on this. So, unfortunately, some things didn't come through in the places that they needed to. But the items that I've changed are small, and I can Page 11 explain to you now what I did change. If you look at your item -- if you look at the exhibit for Item 3(C), I'm going direct you to Page 3 of that exhibit. The -- it says at the top, the header, Collier County Value Adjustment Board, I changed that to Local Operating Procedures or Local Operating Policies and Procedures, and then colon Evidence Upload is, I think, what I called it. CHAIRMAN SOLIS: Okay. Can you -- can you -- have you been able to pull it up? HOMESTEAD MEMBER EARNEY: Yeah. CHAIRMAN SOLIS: Okay. Everybody's got it? MS. COSBY: And then -- HOMESTEAD MEMBER EARNEY: Oh, you can't. CHAIRMAN SOLIS: Okay. So what page are we looking at? MS. COSBY: 3. Page 3. CHAIRMAN SOLIS: Page 3. One, two, three. Okay. Local -- so the red -- the red changes are what? The changes that have been made? MS. COSBY: Do you see red changes? Because I don't have that. COMMISSIONER SAUNDERS: Yeah. Those -- I don't see -- CHAIRMAN SOLIS: I have red changes says -- one says in brackets Collier VAB mailing address. MS. COSBY: Oh, no. That's not a change. Those are just information where they're going to be inserting that information. That's just giving the Value Adjustment Board Administration -- CHAIRMAN SOLIS: Okay. MS. COSBY: -- an idea of what they need to insert in that -- I guess in that area. CHAIRMAN SOLIS: Okay. Page 12 HOMESTEAD MEMBER EARNEY: Ms. Cosby? MS. COSBY: Yes, ma'am. HOMESTEAD MEMBER EARNEY: My question is, is -- so the upload it into a system, but they also had to mail it before? MS. COSBY: They still do. Per law, even if they upload it in the system, they still have to either e-mail it or mail it to the Property Appraiser within no less than 15 days prior to the hearing -- HOMESTEAD MEMBER EARNEY: Um-hum. MS. COSBY: -- that it corresponds to, and they need to request the evidence from the Property Appraiser. They need to request the Property Appraiser's evidence in writing as well in order to have a full evidence exchange. And that's legal. We can't change that. CHAIRMAN SOLIS: That's statutory? MS. COSBY: That's statutory. CHAIRMAN SOLIS: So, it's the owner has the obligation to send evidence to the Property Appraiser, but the Property Appraiser only is obligated to send it if the owner asks for it? MS. COSBY: Yes. Sends it and asks for it in writing, yes, sir. CHAIRMAN SOLIS: Wow. HOMESTEAD MEMBER EARNEY: We don't want changes. MS. COSBY: It's a very particular process. CHAIRMAN SOLIS: Okay. MS. COSBY: But, unfortunately, what you're looking at in front of you is not only not the one that I did last night that I uploaded or updated, but this isn't the one -- this is not the one that Clerk Kinzel reviewed and made a few modifications in the verbiage. This isn't even that one. So, what I'm going to do is this, I think we'll have a resolve, because we're going to bring this in front of the new board in July as well. What I would like to do right now is discuss this issue in theory -- Page 13 CHAIRMAN SOLIS: Okay. MS. COSBY: -- and then we will have a perfected version of these rules -- or this local policy rather. We'll have a perfected version for the organizational meeting. Because one of the things that we discussed at administration is that even if this board passes it, if we have any change of board for next year's organizational meeting, we would like to give that board an opportunity to also look at these policies and procedures and make sure that they're comfortable with them before approving as well. So if we could, what I would need a motion for today is advising -- or approving the policy of what I'm looking to do with the understanding that we will bring a final in front of the organizational board -- organizational meeting board. CHAIRMAN SOLIS: So moved. MS. COSBY: Thank you. BUSINESS MEMBER KEZESKE: So moved. What she said. MS. COSBY: Okay. I'm looking for a motion to allow Value Adjustment Board administration to continue to work on and finalize local operating procedures in Collier County for Axia uploaded evidence by the petitioner. HOMESTEAD MEMBER EARNEY: I'll make the motion. SCHOOL BOARD MEMBER CARTER: I'll second. CHAIRMAN SOLIS: Any other discussion? (No response.) CHAIRMAN SOLIS: There's a motion and a second. All in favor, say aye. HOMESTEAD MEMBER EARNEY: Aye. CHAIRMAN SOLIS: Aye. COMMISSIONER SAUNDERS: Aye. SCHOOLBOARD MEMBER CARTER: Aye. Page 14 BUSINESS MEMBER KEZESKE: Aye. CHAIRMAN SOLIS: Any opposed? (No response.) CHAIRMAN SOLIS: It's unanimous. MS. COSBY: Thank you. I apologize for that. CHAIRMAN SOLIS: That's all right. We've got to know what's going on. Okay. Moving on to 3(D), correspondence from VAB participants. MS. COSBY: This is an informational item. This is not where anybody is going to be invited to speak, but I am just advising the board that we had four participants this year that reached out to the board that were disappointed with either the actions that happened during their hearing or -- yeah, usually it's during the hearing. Mr. Suarez reached out to us, and this had to do -- if I remember correctly, this had to do with the evidence exchange issue. CHAIRMAN SOLIS: Oh. MS. COSBY: And, unfortunately, at his hearing, the evidence that he attempted to put forth was objected to and not recognized as admissible by the magistrate. And I don't remember the particular situation, but I know there was quite a bit of back and forth about it, but I did provide, you know, a response that what had happened during the hearing was appropriate according to law. CHAIRMAN SOLIS: Okay. MS. COSBY: Nonetheless, we did get a complaint about, you know, special magistrate actions or actions during the hearing, and I must advise you-all of those. So D(2), we had Tim Hart petitions, and I'm pretty sure this one had to do with the Axia upload, and then Axia providing evidence to the Value Adjustment Board, rather than providing it directly to the Property Appraiser. And Mr. Hart is a professional taxpayer Page 15 representative. So, I provided some information in response to him with regards to his concerns. But, ultimately, my statement to him was, Well, you work in this industry, and you should know the law. CHAIRMAN SOLIS: Ouch. MS. COSBY: I did it more diplomatically than that. CHAIRMAN SOLIS: Okay. MS. COSBY: With regards to D(3), we had a complaint from a taxpayer about -- initially, we did not -- Collier County did not have the capacity to hold telephonic hearings. Now, there was an executive order issued by our governor that allowed specifically Value Adjustment Boards to meet remotely, both meetings and hearings through December 15th. So, a petitioner had written to ask for a telephonic hearing, and they were denied that request initially. And then they provided that request -- they provided that complaint to the Department of Revenue, and when Value Adjustment Board administration reached out to me and asked me further about this, I advised that we really should have some capacity to hold remote hearings, that there was an executive order that provided that we may, and that to be honest, counties with lesser resources are doing it. So, administration made huge strides and quick moves and came up with a way to hold telephonic hearings, and they did so pretty seamlessly this year. They did a great job. So that was resolved, but nonetheless, again, we received an inquiry and a complaint, and I need to advise you of that and how we resolved. And then No. 4, and I believe Mr. Draper I know is here today, but No. 4, I did receive correspondence from Attorney Mark Draper with regards to his client's displeasure at the result of his Value Adjustment Board hearing. And Mr. Draper is going to speak today during public comment. And, unfortunately, instead of his correspondence being attached under 3(D)(4), his correspondence for Page 16 some reason was attached under Item 4, public comment, probably because we knew he was coming to speak today. That's in the wrong place as far as agendas and headers go. But there is some information in 3(D) that I'm going to point to the board to when Mr. Draper is discussing items with the board, in the event we have to respond in any way. And that's all I have. Does the board have any questions? It was a busy year this year. We had a lot more petitions than we normally do. A lot more issues to sort out. COVID-19 has obviously affected every operation in every way. But to be honest with you, I have to tell you, administration handled everything really fantastically this year. I'm really proud to work with them. CHAIRMAN SOLIS: Is there anything -- these are just informational items. So, you don't need anything from us on any of these? MS. COSBY: No, sir. CHAIRMAN SOLIS: Okay. So, moving on to public comment. MS. COSBY: Okay. I would like to find out -- do we have anybody else here to speak today during public comment, or is it just Attorney Draper? CHAIRMAN SOLIS: Any other registered speakers? (No response.) MS. COSBY: Okay. All right. Mr. Draper had advised me prior to the meeting that he has some exhibits that he wanted to provide. So, I told him he could hand the board whatever he wanted, and I also told him that I wouldn't cut into his three minutes. CHAIRMAN SOLIS: You can also put them on the -- MR. DRAPER: May I approach? CHAIRMAN SOLIS: Sure. MR. DRAPER: I've already separated them out. Page 17 HOMESTEAD MEMBER EARNEY: Thank you. COMMISSIONER SAUNDERS: Thank you. CHAIRMAN SOLIS: Thank you. SCHOOL BOARD MEMBER CARTER: Thank you. BUSINESS MEMBER KEZESKE: Thank you. MS. COSBY: Thank you, sir. Attorney Draper, I have a speech that I need to read into the record. So, I will do that before you proceed, if that's okay. MR. DRAPER: Sure. MS. COSBY: Value -- okay. At this time, we are at public comment. Value Adjustment Board policy provides the opportunity at this point in the meeting to address the board concerning any matter on this agenda or concerning the Collier County Value Adjustment Board process. The board will not consider subject matter of any public comment which is provided with the intention of appealing any portion of any special magistrate recommendation or Value Adjustment Board final decision as pursuant to Florida Statute Section 194.036. The appropriate relief at this time would be through the Circuit Court. The maximum time allotted per speaker is three minutes. COMMISSIONER SAUNDERS: Mr. Chairman, if I might interrupt for just a quick second, I have a little familiarity with this. I know that Mr. Draper's client had a very serious health issue which was the -- I understand was the reason for the problems that he's here with today. So, I'd like to suggest perhaps extending that three-minute time limit so that we can get a full discussion of what happened. I don't know if there's anything we can do. MS. COSBY: We can definitely extend, but I will say this, that if Mr. Draper provides any evidence for the board to consider, we need to give the Property Appraiser an equal amount of time to also, Page 18 you know, give some rebuttal because that's -- CHAIRMAN SOLIS: But this is just public comment. We're not going to make a decision or vote on anything on a public comment. MS. COSBY: Well, I think that is possibly what Attorney Draper's going to be -- COMMISSIONER SAUNDERS: Well, I guess the reason I suggest that is there -- if we do hear this and we are compelled that there should be something done in reference to this, are we able to continue this item or put it on another board meeting, do we have any authority? MS. COSBY: I would like Mr. Draper to speak first before I advise, and here's why, because I cannot preemptively tell you what I think he's going to say and then give you legal advice on what can or can't be done on what he's going to ask, so -- Yes, sir. CHAIRMAN SOLIS: Well, so can you read again what you read at the beginning? MS. COSBY: I will. Absolutely. CHAIRMAN SOLIS: Read that again. MS. COSBY: All of it? CHAIRMAN SOLIS: Yes. MS. COSBY: Okay. Value Adjustment Board policy provides the opportunity at this point in the meeting to address the board concerning any matter on this agenda or concerning the Collier County Value Adjustment Board process. The board will not consider subject matter of any public comment which is provided with the intention of appealing any portion of any special magistrate recommendation or Value Adjustment Board final decision, as pursuant to Florida Statute Section 194.036, the appropriate relief at this time would be through the Circuit Court. Page 19 CHAIRMAN SOLIS: Okay. MS. COSBY: The maximum allotted time per speaker is three minutes. CHAIRMAN SOLIS: Seems like that's the -- MS. COSBY: But if the board pleases, you can certainly extend that time and give Mr. Draper more time to speak. CHAIRMAN SOLIS: Yeah. I have no objection to granting more time. MR. DRAPER: Thank you very much. MS. COSBY: How much time would the board like to give Mr. Draper, or are we not going to set a time? MR. DRAPER: I think I can be -- I think I can be pretty quick and thorough -- CHAIRMAN SOLIS: Okay. MR. DRAPER: -- if you don't mind. Thank you. Good morning. My name is Mark Draper. I represent Mr. El Masri, who is here today. Mr. El Masri was first granted his homestead in 2014 by the Collier County Property Appraiser's Office. In 2018, Mr. El Masri suffered a significant health incident, which is documented within this letter. For Mr. Cosby's purposes, it's my understanding that this record was introduced in his Petition 2020-0043, which was heard during this season. So, I don't believe this is any evidence which the Collier County Property Appraiser's Office has not been aware of and was not aware of. But in any event, for your review, we have this correspondence from his treating physician which documents his significant health issues in 2018. And the facts I'm about to provide to you are also contained within the special magistrate's recommendation, which for your information has recommended denial. I don't agree, and I -- but I understand why the special magistrate probably took that position Page 20 with regard to recommending a denial, because this is a little out of bounds. It's a little different than the cookie-cutter process that we're all used to in working with the Value Adjustment Board process. But in any event, I agree with your attorney's comments that you don't have the power to reverse or not go along with the special magistrate's recommendation. I think you have the power to pull this from the consent agenda, which is the next item, and I think you have the ability to vote in favor of granting the petition, if you so choose, based upon what we're going to have today. Once again, in 2018, he suffered that significant health crisis. The Collier County Property Appraiser's Office, as they do every year to all of us, who have homesteads wherever it is, throughout Charlotte (sic) County, mailed out a little card that said, Hey, if you still got the same -- if you're still entitled to this exemption, don't do anything. It's a good process. But in this case, it kind of failed. Because what happened is the United States Postal Service returned that card to the Collier County Property Appraiser's Office with a notation that said, No such street. Unable to forward. Well, that made no sense, because he had been receiving his homestead exemption there since 2014. Everyone knew there was a street there that he lived on and where his homestead was. So, in response to that return of the card, the Property Appraiser's Office mailed a questionnaire in March of 2018 to the same address, which was never returned. Well, we know that Mr. El Masri wasn't there, because he was being treated in the hospital pursuant to this letter that I provided you earlier. After having not received the questionnaire back in May of 2018, the Collier County Property Appraiser's Office removed his homestead exemption that he had enjoyed since 2014 just based on the actions of the U.S. mail or the inactions of the U.S. mail. The certified letter they sent advising Mr. El Masri that he had lost his Page 21 homestead exemption was returned with a notation, Vacant, unable to forward. So, the U.S. mail has yet again returned it with yet a different designation than the original card, Vacant, unable to forward. Mr. El Masri at some point subsequent to that did talk to the Collier County Property Appraiser's Office about it said, Look, I was sick, and this was going on. They reinstated his homestead as of 2020. But here's the problem. His 2020 assessed value is $3.5 million. His 2018 value, which he would still have been entitled to had his homestead stayed on was $2.3 million. Even worse, his 2019 homestead value was somewhere around $2.4 million. So these unfortunate circumstances and facts that occurred have taken his assessed value from -- even if we only went back to 2019 from 2.4 million to over $3.5 million for what really was a sickness and was not -- he had not vacated his homestead. In front of you, I gave you a copy of 194.032, and I think this is where we sometimes in this process get lost in the forest for the trees, and we miss the big picture of what the Value Adjustment Board's job is. And you can see at the top, it says, 194.032, I highlighted it for you, Hearing purposes. It said, The board shall meet for the following purposes: Hearing complaints relating to homestead exemptions as provided for under 196.151, hearing appeals for exemptions denied or disputes arising from exemptions granted upon the filing of exemption applications under 196.011. My suggestion is that this is very broad language. There is no limiting language. It doesn't say that you have to -- the board can only consider these problems from this year. It's pretty broad. It says, If you've got a petition in front of you, your job is to hear complaints regarding homestead exemptions provided under that or appeals from the denials of exemptions. Page 22 There will be some argument -- and this is where we get confused, because the Value Adjustment Board and the tax assessment appeal process is really bifurcated under Chapter 194. You have the option of going to Circuit Court, which you heard your attorney talk about. But really the other option and the most friendly and favorable option to the taxpayer is this process. And that's -- that's the process where the taxpayer has the -- has the best chance, it's the least expensive, and has the ability to make this presentation, and say, Look, the system just messed up. Can you fix it for me? And I believe that this statute about your job, about what the Value Adjustment Board can do, is broad enough that it will allow you to correct this misfortune in this situation. Now, there's some argument that there's some case law out there that you have to do it within a certain number of days, and you have to do this. There are, but that applies to the judicial review section. Because the taxpayer had the option of either filing a VAB petition or going straight to Circuit Court. If you go straight to Circuit Court, there's certain rules that you have to follow. And there's a series of case law that interprets the rules and the statute that applies to going to Circuit Court. But I would submit to you that the case law that we're so familiar with, those of us who work in the business, only applies to the Circuit Court process. Your process is quite broad. And I think in support of that is the next exhibit I've given you, which is Administrative Code Provision 12D.-9.015. If you could turn to the one, two, three, fourth -- CHAIRMAN SOLIS: Can I ask a question? MR. DRAPER: Yes, sir. CHAIRMAN SOLIS: I'm sorry. The case law that you're referring to, is -- I mean, is that -- you don't have any -- or do you have a citation or anything? Page 23 MR. DRAPER: I didn't bring any case law, because the case law, I don't agree with, is applicable to this situation. I think that counsel for the -- CHAIRMAN SOLIS: Okay. MR. DRAPER: -- Property Appraiser's Office might disagree with me, and I think that in preliminary discussions with Attorney Cosby, she sort of floated that she believes that you lack the jurisdiction to do it. But I disagree with that, based on this plain language of this statute in front of you. CHAIRMAN SOLIS: Okay. Sorry. Go ahead. MR. DRAPER: No. It's fine. Any time you have a question, please ask me. I can get by quickly. But what I want to show you is the interesting language in this administrative code provision, Section 14, which has been highlighted for you. And it says, Late filed petitions. And it says to you, you can't extend the time for filing a petition. You can't set a new deadline for filing a petition. But it says the -- However, the failure to meet the statutory deadline for filing a petition to the board does not prevent consideration of such a petition by the board or special magistrate when the board or board designee determines that the petitioner has demonstrated good cause justifying consideration, and that the delay will not, in fact, be harmful to the performance of board functions in the taxing process. Good cause is defined as a verifying or showing of extraordinary circumstances. And I believe that Mr. El Masri's case qualifies for the first three; personal, family, or business crisis or emergency to critical time for an extended period of time. Physical or mental illness, infirmity or disability that will reasonably affect the petitioner's ability to timely file. Or misinformation received by the Property Appraiser. I mean, I think in this case the United States Postal Service bears a significant amount of the blame that's led to all Page 24 of this. And so here today -- we're here today, I believe you have the authority to pull this petition off the agenda. I don't think there's any reason you can't. And I've been in plenty of Value Adjustment Board hearings and meetings where special magistrate recommendations have been pulled off and have either been agreed with or disagreed with and have been voted the opposite way. That's your prerogative. You don't have to do just what -- it's a recommendation for that very reason. It is a recommendation. It is not what you have to do. And I submit that based upon the authority that you have in front of you, you have the ability to correct what is a serious mistake and is just that, was a mistake, and I would ask that you do that with regard to 20-0043. Thank you. CHAIRMAN SOLIS: Mr. Saunders. COMMISSIONER SAUNDERS: And, Mr. Chairman, just real quickly, the reason I asked for the extension of time is that I had had some communication directly with the applicant/petitioner and felt compelled that this was one of those circumstances that if there was an ability for this board to do something, that we should -- CHAIRMAN SOLIS: Agree. COMMISSIONER SAUNDERS: -- do so. And that's why I wanted them to have more time. MS. COSBY: And I appreciate that. And I have -- I will be happy to advise the board when you have -- whenever you would like to hear from me. MR. DRAPER: May I make one other comment? CHAIRMAN SOLIS: Sure. MR. DRAPER: Because I can anticipate what Attorney Cosby is about to say, and my clients ignore my advice all of the time, so if she advises you that she doesn't think you can do it, I just give you Page 25 that for a little aside. But I disagree, and I think you can. MS. COSBY: Really, Mark? MR. DRAPER: In a nice way. MS. COSBY: Yes, respectfully. Thank you. All right. Firstly, Commissioner Saunders, I understand that as commissioner you are absolutely charged with hearing from your constituents. And you absolutely should listen to them. However, hearing from the petitioner with regard to this matter is actually considered by the law as an ex parte communication. So, he had a discussion with you as a member of the VAB outside the presence of the Property Appraiser. An ex parte communication is frowned upon, is actually not permitted in this process. But all that it's done -- COMMISSIONER SAUNDERS: Duly noted. MS. COSBY: All that it's done is it has provided the petitioner an additional time for his attorney to speak. So at this point, I don't believe that there's any harm due to the Property Appraiser, but I want to make sure of that, because this is the first I'm hearing that the petitioner reached out to my board as well, so -- COMMISSIONER SAUNDERS: Let me just respond, because you said something, and I think it's important. MS. COSBY: Yes, sir. COMMISSIONER SAUNDERS: You indicated that that would not have any harm to the Property Appraiser. We're not here talking about harm to the Property Appraiser. We're here talking about harm to an individual, who was in the hospital when notice was sent to his house, which was returned by the United States Postal Service incorrectly. So, let's focus on the -- on the taxpayer, not necessarily does this do harm to the Property Appraiser, because that's not what this is about. MS. COSBY: Okay. I'm only protecting the process. So Page 26 that's where my head was. I am not disregarding in any way the petitioner's -- any of the petitioner's hardships at all. My job is to advise on the law, so that's what I -- I just want to make sure that I advise on the law. Now, I've heard what Mr. Draper said. And I will advise that there are several rules and statutes that I provided to all of you. If you would please go to your section, this would be -- I think it's Item 3(D), we're going to start on Page 278 of Item 3(D). CHAIRMAN SOLIS: 278. BUSINESS MEMBER KEZESKE: I don't have -- SCHOOL BOARD MEMBER CARTER: I don't see page numbers. BUSINESS MEMBER KEZESKE: I can't find it. CHAIRMAN SOLIS: Yeah. I don't know -- MS. COSBY: Item 3(D). It's -- CHAIRMAN SOLIS: 3(D), we just don't have a sequential numbering of all of the pages. MS. COSBY: If you look at the top bar of the -- it's like 270 -- CHAIRMAN SOLIS: Oh, up at the top. Okay. MS. COSBY: -- or 293. CHAIRMAN SOLIS: Okay. So it's Page 293 that you want us to be -- MS. COSBY: No. 293 is the last page. CHAIRMAN SOLIS: Okay. MS. COSBY: I'm looking for you to get to 278 of 293. CHAIRMAN SOLIS: 27 -- oh, 278 of 293. MS. COSBY: Yes, please. CHAIRMAN SOLIS: Way down here. 278. MS. COSBY: Mr. Carter, are you there? SCHOOL BOARD MEMBER CARTER: Yeah, I'm lost. MS. COSBY: Ms. Earney, you there? Page 27 HOMESTEAD MEMBER EARNEY: I'm not there. CHAIRMAN SOLIS: Yeah. If you look at the top, there's pages. BUSINESS MEMBER KEZESKE: Oh, you don't have the file. Oh, there you go. Now, it's 3(D). You've got to expand that out. CHAIRMAN SOLIS: Almost there. COMMISSIONER SAUNDERS: And then where do we go? HOMESTEAD MEMBER EARNEY: Where do you see the page number? MS. COSBY: Page 278. CHAIRMAN SOLIS: Page 278. I'm with you. MS. COSBY: Ultimately, I want to make sure to tell the VAB -- HOMESTEAD MEMBER EARNEY: 278. CHAIRMAN SOLIS: 278. MS. COSBY: 278. We're going to start there. We're going to get through Page 293. BUSINESS MEMBER KEZESKE: Since we all read every page of this agenda -- SCHOOL BOARD MEMBER CARTER: We really have it memorized. I'm getting there. CHAIRMAN SOLIS: You can just type the number in up at the top. You can just type it in, and it will jump there. SCHOOL BOARD MEMBER CARTER: Now you tell me. BUSINESS MEMBER KEZESKE: We kind of like seeing you scroll. SCHOOL BOARD MEMBER CARTER: You're just mean. Okay. All right. I've got it. MS. COSBY: Commissioner Saunders, are you there? Page 28 COMMISSIONER SAUNDERS: Yes. MS. COSBY: Okay. Great. Ms. Earney, are you there? HOMESTEAD MEMBER EARNEY: Yes. Yes. MS. COSBY: Oh, great. Okay. So, ultimately, I'm going to provide you with my stance on this, as far as advising you as a board. Okay. My job as VAB attorney is to advise you of the law and to respectfully request that you follow the law. That's our duty. Because if we don't follow the law, we're going to hear from the Department of Revenue. They have an oversight program that ensures that we follow the law. In this case, unfortunately for the petitioner, this is out of the Value Adjustment Board's jurisdiction. The Value Adjustment Board is charged with hearing the current tax year only. And there are several places in the statutes that I'll point to that reference January 1st as the date. Okay. And what January 1st means is as of January 1st what exists is what is to be reviewed. And that means that you take January 1st of 2020 and 360 days prior to that, that period is what we review. So, if it wasn't in place as of January 1st, 2020, we cannot review that for the previous year. CHAIRMAN SOLIS: And where do the rules and the statutes say that? MS. COSBY: I'll get you there. I just want to give you an overcap (sic). And I also want to make sure that you understand that I've represented Lee County since 2008. Glades and Hendry since 2009. Hernando and Collier since 2017. And Sumter since 2019 and a little bit of 2018. And never in my years as VAB counsel has a Value Adjustment Board pulled a matter and heard it themselves. Okay. It has not happened. And I represent VABs of all ages and sizes. Some have magistrates, some don't. Some use Axia, some Page 29 don't. Attorney Draper provided you with Florida Administrative Code 12D-9.015 with regards to the late-filed petitions. And those are with regards to late-filed petitions and the good cause. And I agree with Attorney Draper, when you define good cause, I do use that pretty broadly through other areas of the VAB process. For example, when somebody is asking for a good cause for a rescheduled hearing. We can take those same good cause reasonings and apply them there, but we still have to apply them to the year in review. So I'm going to point to 12D-9.005, which is the first page of your -- what I asked you to pull up, the highlighted portion, Section 4, Value Adjustment Board shall perform all duties required by law and shall abide by all limitations under authority as provided by law. So we do need to abide by the limitations that the VAB has. Moving on to 12 -- the next page, 279, highlighted portion, 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. Moving on to the next page, 280, we're at 12D-10.003, 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 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. Moving on now, and I'll show you -- we start with the statutes that reference January 1st. I'm on Page 281, referencing Florida Page 30 Statute 192.042. Date of assessment, all property shall be assessed according to its just value as follows real property on January 1st of each year. Of each year. Moving on to the next page, 196.011(1)(a), Every person or organization who on January 1st has a legal title to real 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 1st of each year -- each year -- file an application for exemption with the County Property Appraiser listing and describing the property for which the exemption is claimed and certifying its ownership and use. Moving on to the next page, I'm looking at 192 -- 196.011 still, Sub 7 and 8. Value Adjustment Board shall grant any exemption for any otherwise eligible applicant if the applicant can clearly document the failure to apply by March 1st was a result of postal error. Understand that. But we're still looking at March 1st of each year, not March 1st of any time. Any applicant who is qualified to receive an exemption of Sub 1 who fails to file an application by March 1st must file an application for exemption with the Property Appraiser on or before the 25th day following the mailing by the Property Appraiser of the notice as required by -- under Section 194.011, Sub 1 of the Florida Statutes. And that would be the TRIM notice. So, a property owner does have the right, if they did not file by March 1st, to also file 25 days after the TRIM notice is mailed but still for that year. And the petitioner does have his exemption for 2020. But what they're seeking is the 2018 and the 2019 years, and, unfortunately, those fall outside of VAB jurisdiction. Ms. Earney, let me finish reading out these statutes, and then we can -- a person who -- I'm looking at 196.031, exemption of homestead, specifically, Sub 1(a), A person who on January 1st has a legal benefit of title in equity of real property of this state and whom Page 31 shall in good faith make the property his or her permanent residence or permanent residence of another or others -- this gets past where I'm -- what my point is. But we have another January 1st, and if you scroll down, Sub 6, they also specifically reference January 1st as the date. I mean, January 1st is the trigger point for VAB review throughout the statutes. It does not change anywhere. And I will finalize by advising that from Page 287 to 293, and I'm happy to provide Attorney Draper with a copy of this, this is the -- a memo that I have written and reference all of the laws and rules that cover what Attorney Draper is asking on behalf of his client today, which is that -- on my -- in my position, Value Adjustments Boards have the right to accept the special magistrate recommendations as provided to us. And if you will go to Page 2 -- I don't think I have highlighted it in this one. So, I'm going to point to Page 291 of this packet, and there are two underlying sections. So, section -- the first section is Section 2, as provided in Sections 194.034 Sub 2 and 194.035 Sub 1, Florida Statutes, The board shall consider the recommended decisions of the special magistrates and may act upon the recommended decisions without further hearing. And, three, if the board determines that a recommended decision meets the requirements of Subsection 1, that's of Florida Statute 194.0 -- I'm sorry -- 12D-9.031, If the board determines that a recommended decision meets the requirements of Sub 1, the board shall adopt the recommended decision. Recommended -- when a recommended decision is adopted and rendered by the board, it becomes final. And those are the legal bases that I have to provide to our -- to the VAB today with regards to Mr. Draper's statements and requests. It is my opinion, as your board attorney, that while there is absolutely allowed to be afforded sympathy to any taxpayer, we have a duty to Page 32 follow the law. Ms. Earney had a question. Yes, ma'am. HOMESTEAD MEMBER EARNEY: Yeah. So, because of the January 1st rule, that's what really governs this? MS. COSBY: Yes, ma'am. HOMESTEAD MEMBER EARNEY: If they go to the court that you were talking about, they can go back? MS. COSBY: I'm not sure what exactly the court -- because I represent the VAB, so I know what our jurisdiction is. HOMESTEAD MEMBER EARNEY: Sure. MS. COSBY: But if this was taken to Circuit Court, which is the appropriate place for this to go, then certainly Mr. Draper could make much more extensive arguments, provide case law, and possibly, you know, get -- provide an arguable stance on this at the court level. The problem is that at the VAB level, it's $15, and that's all that it costs, plus whatever attorney's fees that the petitioner has incurred today. In the Circuit Court level, it is much more expensive to discuss and have this issue considered. And so, it's always preferable for the taxpayer to try to get this situation resolved via the VAB session or VAB process, because it's costing $15. But I believe that this is much more extensive, and it's outside of the VAB's jurisdiction, and it really belongs in front of a judge. MR. DRAPER: If I may briefly respond. CHAIRMAN SOLIS: You know, this was public comment, so I don't know if we need to keep going back and forth. MR. DRAPER: I can be really quick. CHAIRMAN SOLIS: Okay. MR. DRAPER: The last section she read to you, it emphasizes the fact that it said, The Value Adjustment Board may -- may -- accept the special magistrate's recommendations. There really is no requirement. Page 33 We all know, I'm outside general counsel to the Charlotte County Property Appraiser. I also represent taxpayers in the other county. We all know that January 1st is an important date in our process, but some of the statutes Attorney Cosby read to you were for that very purpose, to tell the Property Appraiser's Office when you're supposed to value the property. It's not necessarily meant, in my opinion, to limit your jurisdiction. And I think these statutes that I read to you show that your jurisdiction is broad. Even the administrative code provision says that you can hear it so long as it doesn't interfere with the process. Mr. El Masri filed a petition challenging the assessment of his homestead as of 2020. I believe that gives you jurisdiction -- I'm not asking to you go back to 2018 and give him the homestead. I'm asking you that as of 2020 to fix the value. You can either go to 2018, or you can fix the value at 2,343,369, which is what it was in 2018. I think you have that option. I think you have the option to do that, and that's what I would respectfully request that you do based upon the broad interpretation of these statutes and code. And I appreciate the extra time you've given me. Thank you for asking for that, and, Mr. Chairman, thank you for granting that. CHAIRMAN SOLIS: You're welcome. SCHOOL BOARD MEMBER CARTER: So, Ms. Crosby, if he would -- if this would have been within the timeframe that you pointed out, we would have had the ability to pull this? MS. COSBY: Well, if this was in the timeframe that was within the VAB's jurisdiction, it would be my hope that we wouldn't even be here because -- SCHOOL BOARD MEMBER CARTER: I see. MS. COSBY: -- that year -- that appropriate year would have been considered, and the petitioner would have provided enough good information to support his claim and possibly receive that Page 34 exemption for the years that he is having now a problem with. But, ultimately, yes, if the Value Adjustment -- if the special magistrate did something wrong and didn't follow the law, then, yes, you could pull it. But in this case, I can advise you that the special magistrate didn't do anything wrong or did not follow the law. She just did not go back further than the year in review that we have jurisdiction over. SCHOOL BOARD MEMBER CARTER: So, this should have actually been filed in 2018, the petition? MS. COSBY: Yes. Ultimately, that's what should have happened is that the property owner should have dealt with this the year when it was active and applicable, and we're just going too far back. COMMISSIONER SAUNDERS: Let me ask one question, if I might. So, the petitioner/applicant was in the hospital in 2018, and there was a mess-up by the postal service. We haven't heard what happened in 2019 and what happened in 2020, and I would assume that there would have been some communication or saw opportunity in those subsequent two years. And that's really a question -- MR. DRAPER: He was granted as of 2020. Mr. El Masri is in the -- is in the gallery here. I mean, if you'd like to hear from him in terms of his 2019 health situation. I understand that we're in public comment, and you don't want to keep going, but -- CHAIRMAN SOLIS: I think we're -- but I think the issue that Commissioner Saunders and the school board member here is bringing up is an important one, and that is, we're talking about -- they were granted -- he was granted his exemption for 2020. So, he prevailed on that argument for 2020, which is -- and what you're saying is that's the timeframe in which -- MS. COSBY: What we have jurisdiction over. CHAIRMAN SOLIS: That's what we have jurisdiction of. Page 35 So, he's prevailed on that. MS. COSBY: But what he's not -- CHAIRMAN SOLIS: But what he's now trying to argue is that what he really should have prevailed on was the exemption in 2018, because that's the effect of changing -- was there -- was -- I guess the other question -- because now it's not a question really about exemption, it's a question about -- this is really an issue on the valuation in 2018. MS. COSBY: Right. CHAIRMAN SOLIS: Really. MS. COSBY: I understand that. But it still falls -- CHAIRMAN SOLIS: That's what we're talking about. MS. COSBY: -- outside of our jurisdiction, because it's 2018, and this is the 2020 VAB session. So, we cannot go back and revalue for more than a year. We are just at this -- we are at this year. That's it. And if we -- if we're revaluing -- we're not on our own volition allowed -- the VAB is not on its own volition allowed to go and do appraisal work. We're supposed to take what's provided to us only. And what we're -- what the VAB is permitted to review at this time is the 2020 exemption. So you can't go back to 2018 and 2019 now and look at that value, because what they're looking for -- what the petitioner is looking for is the petitioner is looking for an exemption granting to change the value back to what it was last year and the year before. BUSINESS MEMBER KEZESKE: He prevailed on that already by granting -- SCHOOL BOARD MEMBER CARTER: See, this is where I get -- I tend to agree with one of his first comments when he said this isn't really a cookie-cutter case here. If he was granted the exemption in 2020, to me, his argument already won. So, it's an equity that it would be -- that you would say, well, if he's prevailing Page 36 in 2020, then the admission has been made that it was an error, it was removed. MS. COSBY: No. The admission is not that an error was removed. The admission was that for 2020, he meets the criteria to receive that exemption. MS. YBACETA: I'm sorry. Can I just make one comment? MS. COSBY: Yes. So, we're just -- MS. YBACETA: I'm Annabel Ybaceta. MS. COSBY: Thank you. MS. YBACETA: I'm the Director of Exemptions with the Collier County Property Appraiser's Office. The petition that was filed for exemption only, not for value is what we're discussing right now, for exemption only, was not to grant the 2020 homestead exemption. Application was made timely for the 2020 tax year on January 9th of 2020. So, his homestead exemption for 2020 was granted on January 9th. Oh, sorry. SCHOOL BOARD MEMBER CARTER: That's not what I understood. I thought it wasn't -- MS. YBACETA: No. That's why I just wanted to clarify that. SCHOOL BOARD MEMBER CARTER: Okay. That is a very -- MS. YBACETA: When his proposed notice went out in August, it reflected a homestead exemption that a petition was filed -- CHAIRMAN SOLIS: Oh. MS. YBACETA: -- as your counsel has advised, because he wants it back for '18 and '19. '20 has always been in place since January 9th when application was made timely. CHAIRMAN SOLIS: So, he obtained the homestead exemption just as a matter of course? I mean, he made his application -- MS. YBACETA: He came, made application, and was granted Page 37 application for 2020, as every resident who moves into a new home and comes in and files, yes. COMMISSIONER SAUNDERS: And if he had -- if the postal service had not failed to deliver the mailing in 2018, he would have been granted that for 2019, and so it's not a question of the facts did he -- was he entitled to an exemption. The question is whether he, you know, he filed on time, and he didn't, so he lost that, which I think would be somewhat compelling in Circuit Court, if they can go back. But you're telling us we have no jurisdiction to go back? MS. COSBY: Not over the 2018 or '19 years. COMMISSIONER SAUNDERS: And that makes it difficult for us. CHAIRMAN SOLIS: It does. MS. COSBY: It does. Absolutely, it does. I recognize that. CHAIRMAN SOLIS: Yep. You know, I feel like the board is sympathetic to the situation, but it seems by law we're bound to do what we're bound to do, unfortunately. HOMESTEAD MEMBER EARNEY: Correct. CHAIRMAN SOLIS: You know, I think we would all like to move in some type of direction to help. As Mr. Saunders had pointed out, it's more about the taxpayer than it is about anything else. SCHOOL BOARD MEMBER CARTER: Yeah, we're -- I mean, I feel we're administrative in nature, we're not judicial. CHAIRMAN SOLIS: Absolutely. SCHOOL BOARD MEMBER CARTER: So, I fear that the proper course is to allow a judge to review it. MS. COSBY: Absolutely, because we just have so many limitations. CHAIRMAN SOLIS: And I'm afraid to act in any other way Page 38 could put this board and the county in some type of legal situation, which I'm not ready to move forward. COMMISSIONER SAUNDERS: Just so the petitioner knows, you know, we are compelled to follow the advice of our counsel, unless, of course, it's the county attorney, in which case we're not compelled to follow. CHAIRMAN SOLIS: I would dare not say that about John Fishbane. COMMISSIONER SAUNDERS: It would appear that our hands are tied, regrettably, even though, obviously, we're sympathetic. So, if there's anything we could do, I think we would. CHAIRMAN SOLIS: Absolutely. This is a really bad situation, but, Erick, have you got anything else? SCHOOL BOARD MEMBER CARTER: I mean, I wish we could pull a rabbit out of our hat on this thing, but I don't see where we can. MR. DRAPER: I appreciate your time. CHAIRMAN SOLIS: We appreciate your presentation. Thank you. MR. DRAPER: Thank you very much. Once again, I think you have it, based on the statutes I gave you. I understand you want to follow your attorney's advice, but we would still respectfully request that you would do as Mr. El Masri has requested. And we thank you, again, for your consideration. CHAIRMAN SOLIS: Thank you, sir. BUSINESS MEMBER KEZESKE: Thank you, sir. MR. DRAPER: Thank you. MS. COSBY: Do we have any other members of the public that wish to speak? (No response.) CHAIRMAN SOLIS: Okay. Page 39 MS. COSBY: We would be at No. 5. CHAIRMAN SOLIS: So, we're on No. 5? MS. COSBY: VAB members and staff comment. CHAIRMAN SOLIS: Staff? MS. COSBY: I have nothing. CHAIRMAN SOLIS: Nothing? HOMESTEAD MEMBER EARNEY: Nothing here. COMMISSIONER SAUNDERS: I have nothing. CHAIRMAN SOLIS: Mr. Carter? SCHOOL BOARD MEMBER CARTER: No. I'm good. Thank you. CHAIRMAN SOLIS: Mr. Kezeske? BUSINESS MEMBER KEZESKE: No. CHAIRMAN SOLIS: The only comment I have is that's a really tough case. COMMISSIONER SAUNDERS: Yes. MS. COSBY: It is. CHAIRMAN SOLIS: I -- wow. That is a tough situation, but we're bound by the law, so -- okay. Moving on then. Or anything from the Property Appraiser, any comments, anything? No. MR. WOOLSEY: I think we -- I think we've made our comments for the day, just to clear it up. CHAIRMAN SOLIS: Not on that. I'm just saying any comments. Okay. So, No. 6, adoption of special magistrates' recommendations for 2020 VAB petitions, 206 petitions went to hearing, I guess. So, you'll give us that information. MS. COSBY: I will just advise for the record that I have reviewed every single one of these recommendations, and each are compliant with the law, contain the required information and may be Page 40 approved and accepted by the board. CHAIRMAN SOLIS: Is there a motion? SCHOOL BOARD MEMBER CARTER: A motion to approve. BUSINESS MEMBER KEZESKE: Second. CHAIRMAN SOLIS: There's a motion and a second to approve the 2020 VAB petitions. All in favor, say aye. HOMESTEAD MEMBER EARNEY: Aye. CHAIRMAN SOLIS: Aye. COMMISSIONER SAUNDERS: Aye. SCHOOLBOARD MEMBER CARTER: Aye. BUSINESS MEMBER KEZESKE: Aye. CHAIRMAN SOLIS: Any opposed? (No response.) CHAIRMAN SOLIS: Motion carries. Number 7, adoption of certification of the Value Adjustment Board Tangible Personal Property DR-488 TPP. MS. COSBY: This is the resulting -- the resulting figures after that action and as of -- well, after the 2020 VAB session, there have been no changes to value for any of the tangible personal property. There were none that were granted that changed the value. CHAIRMAN SOLIS: Okay. So were there -- is there anything to -- MS. COSBY: You just need to approve the form itself and the signing of the form by the chair. CHAIRMAN SOLIS: Okay. SCHOOL BOARD MEMBER CARTER: Motion to approve. BUSINESS MEMBER KEZESKE: Second. CHAIRMAN SOLIS: There's a motion and a second. All in favor, say aye. HOMESTEAD MEMBER EARNEY: Aye. Page 41 CHAIRMAN SOLIS: Aye. COMMISSIONER SAUNDERS: Aye. SCHOOLBOARD MEMBER CARTER: Aye. BUSINESS MEMBER KEZESKE: Aye. CHAIRMAN SOLIS: Any opposed? (No response.) CHAIRMAN SOLIS: It's approved unanimously. Number 8, adoption of certification of the Value Adjustment Board Real Property, DR-488 RP. MS. COSBY: Same comments as I did for the tangible form, except in this case, we do have a value shift, reduction total of $8,536,885 as a result of the entire VAB session. We just need approval of this form as well. CHAIRMAN SOLIS: Is there a motion? SCHOOL BOARD MEMBER CARTER: Motion. COMMISSIONER SAUNDERS: Second. CHAIRMAN SOLIS: A motion and a second to approve the DR-488 RP. All in favor, say aye. HOMESTEAD MEMBER EARNEY: Aye. CHAIRMAN SOLIS: Aye. COMMISSIONER SAUNDERS: Aye. SCHOOLBOARD MEMBER CARTER: Aye. BUSINESS MEMBER KEZESKE: Aye. CHAIRMAN SOLIS: Any opposed? (No response.) CHAIRMAN SOLIS: It's approved. Number 9, adoption of Tax Impact of the Value Adjustment Board, DR-529. MS. COSBY: Then this is the form that will actually be filed with the paper. This is the impact of the Value Adjustment Board for the year on everything. So, this lists all of the petitions that Page 42 we've received, whether they've been heard or withdrawn or settled, and it does show the -- a shift in -- a reduction in value and a shift in taxes. So, you have a total reduction of taxes for this year of $112,532. We just need an approval of this form, so we can publish with the paper. COMMISSIONER SAUNDERS: A motion to approve. HOMESTEAD MEMBER EARNEY: Second. CHAIRMAN SOLIS: There's a motion and a second. All in favor, say aye. HOMESTEAD MEMBER EARNEY: Aye. CHAIRMAN SOLIS: Aye. COMMISSIONER SAUNDERS: Aye. SCHOOLBOARD MEMBER CARTER: Aye. BUSINESS MEMBER KEZESKE: Aye. CHAIRMAN SOLIS: Any opposed? (No response.) CHAIRMAN SOLIS: That's approved unanimously. Number 10, Discussion/Motion to permit VAB counsel to review the VAB's website to ensure compliance and consistency. Annual -- MS. COSBY: Just regular checks to make sure that we have everything there that we need and links work. You know, if the Department of Revenue decides to, on a whim, check and see if we're doing what we're supposed to by our website that we're good. CHAIRMAN SOLIS: Okay. Is there a motion? COMMISSIONER SAUNDERS: I motion. BUSINESS MEMBER KEZESKE: Second. CHAIRMAN SOLIS: A motion and a second. All in favor, say aye. HOMESTEAD MEMBER EARNEY: Aye. CHAIRMAN SOLIS: Aye. COMMISSIONER SAUNDERS: Aye. Page 43 SCHOOLBOARD MEMBER CARTER: Aye. BUSINESS MEMBER KEZESKE: Aye. CHAIRMAN SOLIS: Any opposed? (No response.) CHAIRMAN SOLIS: That's approved unanimously. Okay. And next is Number 11, to set the date for the 2021 VAB Organizational Meeting. MS. COSBY: Friday, July 9th at 9:00 a.m. if anybody -- if anybody is unavailable, we can discuss other times. But I think that we have the room reserved for that date if it does work for the board. COMMISSIONER SAUNDERS: I think I may be -- HOMESTEAD MEMBER EARNEY: I have no idea where I'll be in July. COMMISSIONER SAUNDERS: I was thinking about I'm going to be on a trip in July. When is our -- our County Commissioner meeting is -- CHAIRMAN SOLIS: It's the 13th in July. COMMISSIONER SAUNDERS: Okay. I'll be here then on the 9th for sure. MS. COSBY: Wonderful. Anybody else have any commitment conflicts? CHAIRMAN SOLIS: No. Okay. So the 9th. Okay. MS. COSBY: Need a motion. SCHOOL BOARD MEMBER CARTER: A motion. BUSINESS MEMBER KEZESKE: Second. CHAIRMAN SOLIS: There's a motion and a second to set the 2021 VAB organizational meeting for Friday, July 9th, 2020 (sic) at 9:00 a.m. MS. COSBY: 2021. CHAIRMAN SOLIS: 2021 -- sorry -- at 9:00 a.m. All in favor, say aye. Page 44 HOMESTEAD MEMBER EARNEY: Aye. CHAIRMAN SOLIS: Aye. COMMISSIONER SAUNDERS: Aye. SCHOOLBOARD MEMBER CARTER: Aye. BUSINESS MEMBER KEZESKE: Aye. CHAIRMAN SOLIS: Any opposed? (No response.) CHAIRMAN SOLIS: That's approved. And anything else for the good of the order? MS. COSBY: Nothing. CHAIRMAN SOLIS: Is there a motion to adjourn? SCHOOL BOARD MEMBER CARTER: A motion. HOMESTEAD MEMBER EARNEY: Second. CHAIRMAN SOLIS: And a second. All in favor, say aye. HOMESTEAD MEMBER EARNEY: Aye. CHAIRMAN SOLIS: Aye. COMMISSIONER SAUNDERS: Aye. SCHOOLBOARD MEMBER CARTER: Aye. BUSINESS MEMBER KEZESKE: Aye. CHAIRMAN SOLIS: We are adjourned. MS. COSBY: Thank you. ******* Page 45 There being no further business for the good of the County, the meeting was adjourned by order of the Chair at 10:09 a.m. VALUE ADJUSTMENT BOARD ______________________________ VAB CHAIRMAN ATTEST CRYSTAL K. KINZEL, CLERK ___________________________ These minutes accepted by the Board on ______________________, as presented ______________ or as corrected _____________. TRANSCRIPT PREPARED ON BEHALF OF FORT MYERS COURT REPORTING SERVICES, INC., BY ANGELA L. KLEIN, RPR, FPR, NOTARY PUBLIC/COURT REPORTER. Item #10 DOR 2021 VAB Training 07/09/2021 Item 10 1 EXECUTIVE SUMMARY Presentation and update regarding the Department of Revenue’s required 2021 Value Adjustment Board (VAB) Training (for informational purposes only). OBJECTIVE: Legal Counsel to update the Value Adjustment Board (VAB) on any changes to the Department of Revenue’s (DOR) required training for the special magistrates. CONSIDERATIONS: Per Florida Statute (F.S.), Chapter 194.035 (3) … “The department shall provide and conduct training for special magistrates at least once each state fiscal year in at least five locations throughout the state. Such training shall emphasize the department’s standard measures of value, including the guidelines for real and tangible personal property. Notwithstanding subsection (1), a person who has 3 years of relevant experience and who has completed the training provided by the department under this subsection may be appointed as a special magistrate. The training shall be open to the public. The department shall charge tuition fees to any person attending this training in an amount sufficient to fund the department’s costs to conduct all aspects of the training. The department shall deposit the fees collected into the Certification Program Trust Fund pursuant to s. 195.002(2).” The Florida Department of Revenue, Property Tax Oversight Division will soon update the required training for the special magistrates on their website located at the following web address: https://floridarevenue.com/property/Pages/VAB_Training.aspx. Each appointed special magistrate is required to participate in the training that is provided by the Florida Department of Revenue in order to conduct hearings for the current year. Upon completion, the special magistrate is required to provide their certification of training to the VAB. RECOMMENDATION: For informational purposes. Attachments Florida Statute 194.035 (3) Select Year: 2020 Go The 2020 Florida Statutes Title XIV TAXATION AND FINANCE Chapter 194 ADMINISTRATIVE AND JUDICIAL REVIEW OF PROPERTY TAXES View Entire Chapter 194.035 Special magistrates; property evaluators.— (1) In counties having a population of more than 75,000, the board shall appoint special magistrates for the purpose of taking testimony and making recommendations to the board, which recommendations the board may act upon without further hearing. These special magistrates may not be elected or appointed officials or employees of the county but shall be selected from a list of those qualified individuals who are willing to serve as special magistrates. Employees and elected or appointed officials of a taxing jurisdiction or of the state may not serve as special magistrates. The clerk of the board shall annually notify such individuals or their professional associations to make known to them that opportunities to serve as special magistrates exist. The Department of Revenue shall provide a list of qualified special magistrates to any county with a population of 75,000 or less. Subject to appropriation, the department shall reimburse counties with a population of 75,000 or less for payments made to special magistrates appointed for the purpose of taking testimony and making recommendations to the value adjustment board pursuant to this section. The department shall establish a reasonable range for payments per case to special magistrates based on such payments in other counties. Requests for reimbursement of payments outside this range shall be justified by the county. If the total of all requests for reimbursement in any year exceeds the amount available pursuant to this section, payments to all counties shall be prorated accordingly. If a county having a population less than 75,000 does not appoint a special magistrate to hear each petition, the person or persons designated to hear petitions before the value adjustment board or the attorney appointed to advise the value adjustment board shall attend the training provided pursuant to subsection (3), regardless of whether the person would otherwise be required to attend, but shall not be required to pay the tuition fee specified in subsection (3). A special magistrate appointed to hear issues of exemptions, classifications, and determinations that a change of ownership, a change of ownership or control, or a qualifying improvement has occurred shall be a member of The Florida Bar with no less than 5 years’ experience in the area of ad valorem taxation. A special magistrate appointed to hear issues regarding the valuation of real estate shall be a state certified real estate appraiser with not less than 5 years’ experience in real property valuation. A special magistrate appointed to hear issues regarding the valuation of tangible personal property shall be a designated member of a nationally recognized appraiser’s organization with not less than 5 years’ experience in tangible personal property valuation. A special magistrate need not be a resident of the county in which he or she serves. A special magistrate may not represent a person before the board in any tax year during which he or she has served that board as a special magistrate. An appraisal may not be submitted as evidence to a value adjustment board in any year that the person who performed the appraisal serves as a special magistrate to that value adjustment board. Before appointing a special magistrate, a value adjustment board shall verify the special magistrate’s qualifications. The value adjustment board shall ensure that the selection of special magistrates is based solely upon the experience and qualifications of the special magistrate and is not influenced by the property appraiser. The special magistrate shall accurately and completely preserve all testimony and, in making recommendations to the value adjustment board, shall include proposed findings of fact, conclusions of law, and reasons for upholding or overturning the determination of the property appraiser. The expense of hearings before magistrates and any compensation of special magistrates shall be borne three-fifths by the board of county commissioners and two-fifths by the school board. When appointing special magistrates or when scheduling special magistrates for specific hearings, the board, the board attorney, and the board clerk may not consider the dollar amount or percentage of any assessment reductions recommended by any special magistrate in the current year or in any previous year. (2) The value adjustment board of each county may employ qualified property appraisers or evaluators to appear before the value adjustment board at that meeting of the board which is held for the purpose of hearing complaints. Such property appraisers or evaluators shall present testimony as to the just value of any property the value of which is contested before the board and shall submit to examination by the board, the taxpayer, and the property appraiser. (3) The department shall provide and conduct training for special magistrates at least once each state fiscal year in at least five locations throughout the state. Such training shall emphasize the department’s standard measures of value, including the guidelines for real and tangible personal property. Notwithstanding subsection (1), a person who has 3 years of relevant experience and who has completed the training provided by the department under this subsection may be appointed as a special magistrate. The training shall be open to the public. The department shall charge tuition fees to any person attending this training in an amount sufficient to fund the department’s costs to conduct all aspects of the training. The department shall deposit the fees collected into the Certification Program Trust Fund pursuant to s. 195.002(2). History.—s. 22, ch. 83-204; s. 148, ch. 91-112; s. 981, ch. 95-147; s. 4, ch. 2002-18; s. 72, ch. 2004-11; s. 5, ch. 2008-197; s. 12, ch. 2016-128; s. 4, ch. 2020-10. Copyright © 1995‐2021 The Florida Legislature • Privacy Statement • Contact Us Us Copyright © 1995-2021 The Florida Legislature • Privacy Statement • Contact Us Item #11 VAB Attorney Report/General Business/VAB Reference Materials: A. General Overview (as listed on agenda) B. Resolution – Internal Operating Procedures C. Good Cause Determinations 1. Good Cause for Late Filed Petitions 2. Good Cause for Hearing Reschedules D. Resolution – Filing Fee E. DOR-488p – Initial Certification of VAB F. Destruction of 2015 VAB records (GS1-SL) G. VAB Reference Materials (informational) H. VAB 2020 Expense Report 07/09/2021 Item 11A 1 EXECUTIVE SUMMARY General information on Florida’s property tax system, respective roles within this system, taxpayer opportunities to participate in the system, and property taxpayer rights OBJECTIVE: To provide the VAB members and the members of the public information on Florida’s Property Tax System. CONSIDERATIONS: Per Florida Statute (F.S.) Chapter 194.013(1)(i); general information is being provided regarding the property tax system, the roles within the process, opportunities and rights of the taxpayers’ participation in the process. RECOMMENDATION: For informational purposes. Attachments Collier County VAB – General Information on Florida’s Property Tax System Florida Statutes, Chapter 194 In Florida: If you Disagree with the Value of Your Property Property Taxpayer’s Bill of Rights Property Tax Oversight VAB Calendar (per F.S. reference) Department of Revenue – VAB Process Department of Revenue – Taxpayer’s Bill of Rights Department of Revenue – Property Tax Oversight Page 1 of 3 COLLIER COUNTY VALUE ADJUSTMENT BOARD GENERAL INFORMATION FLORIDA'S PROPERTY TAX SYSTEM RESPECTIVE ROLES WITHIN THIS SYSTEM, TAXPAYER OPPORTUNITIES TO PARTICIPATE IN THE SYSTEM, AND PROPERTY TAXPAYER RIGHTS The following items include general information on Florida's property tax system, respective roles within this system, taxpayer opportunities to participate in the system, and property taxpayer rights: 1) The following illustrates Florida’s Property Tax System, which provides a general idea of the respective roles within Florida’s Property Tax System: a. Property Tax Base i. Property Appraisers - Florida’s Constitution requires property appraisers to establish the property tax base for their county annually. In doing so, property appraisers determine the just, or market, value of each parcel of property as of January 1 of each year. Then, they apply all valid exemptions, classifications and assessment limitations to determine each property’s taxable value, or relative tax burden. The property appraiser does not determine the property tax rate or the amount of property taxes levied. ii. Department of Revenue - The Department reviews the property tax rolls of each county in July and August of every year. These reviews are conducted to ensure the tax base established by the property appraiser is equitable, uniform, and in compliance with Florida law. The Department also reviews and approves each property appraiser’s annual budget. b. Property Tax Rates i. Locally Elected Officials - Florida has more than 640 local governments that levy a property tax. These include cities, counties, school boards, and special districts. Each year, usually in August and September, locally elected officials in each jurisdiction set a millage, or tax, rate for the upcoming fiscal year, usually beginning on October 1. Millage rates for each jurisdiction are uniform across all property types. ii. Department of Revenue - The Department ensures that local government millage rates do not exceed state-mandated caps. In addition, the Department confirms that local governments properly and timely send notices and advertise public hearings to adopt millage rates and annual budgets. c. Annual Truth-in-Millage (TRIM) Notice i. Property Appraisers and Locally Elected Officials - In August, the property appraiser sends each property owner a Notice of Proposed Property Taxes, or TRIM notice. This notice contains the property’s value on January 1, the millage rates proposed by each local government, and an estimate of the amount of property taxes owed based on the proposed millage rates. The date, time, and location of each local government’s budget hearing are also provided on the notice. This provides property owners the opportunity to attend the hearings and comment on the millage rates before approval. ii. Department of Revenue - The Department verifies that the information supplied to property owners is accurate and in compliance with Florida Truth-in-Millage requirements. d. Appeals Process i. Value Adjustment Boards - Each county has a five-member value adjustment board, which hears and rules on challenges to a property’s assessment, classification, or exemptions. The value adjustment board is independent from the property appraiser and tax collector. Value adjustment boards cannot change the millage, or property tax, rates adopted by local governments. ii. Department of Revenue - The Department provides annual training to value adjustment boards. The Department also issues mandatory procedures and forms in order to promote fair, impartial, and uniform hearings for all taxpayers. e. Billing and Payment i. Tax Collectors - Following the adoption of millage rates by local governments, county tax collectors send annual property tax bills, usually in late October or early November. Full payment is due by the following March 31. Discounts of up to four percent are given for early payment. ii. Department of Revenue - The Department provides training and certification to tax collectors and their staff in order to promote uniform and cost-effective tax collection practices. The Department also reviews and approves the annual budgets of most tax collectors. Page 2 of 3 f. Collections and Refunds i. Tax Collectors - If a property tax bill is not paid by the following March 31, the tax collector sells a tax certificate on that property in order to collect the unpaid taxes. A tax deed may be sold if the property owner has not paid all back taxes, interest, and fees within two years. Tax collectors also process and issue refunds for overpayment of property taxes. ii. Department of Revenue - The Department assists those who have questions about the local property tax process. The Department also reviews property tax refunds of $2,500 or more to verify they were issued in accordance with Florida law. g. Funding of Public Education and Local Services - The tax collector distributes property taxes to the local governments and taxing authorities. Roughly, 50 percent of Florida’s public education funding and 30 percent of its local government revenues come from property taxes. 2) Florida Taxpayer Rights concerning value adjustment board procedures are enumerated in Florida Administrative Code Section 12D-9.001, and include: a) The right to be notified of the assessment of each taxable item of property in accordance with the notice provisions set out in Florida Statutes for notices of proposed property taxes; b) The right to request an informal conference with the property appraiser regarding the correctness of the assessment or to petition for administrative or judicial review of property assessments. An informal conference with the property appraiser is not a prerequisite to filing a petition for administrative review or an action for judicial review; c) The right to file a petition on a form provided by the county that is substantially the same as the form prescribed by the department or to file a petition on the form provided by the department for this purpose; d) The right to state on the petition the approximate time anticipated by the taxpayer to present and argue his or her petition before the board; e) The right to authorize another person to file a board petition on the taxpayer’s property assessment; f) The right, regardless of whether the petitioner initiates the evidence exchange, to receive from the property appraiser a copy of the current property record card containing information relevant to the computation of the current assessment, with confidential information redacted. This includes the right to receive such property record card when the property appraiser receives the petition from the board clerk, at which time the property appraiser will either send the property record card to the petitioner or notify the petitioner how to obtain it online; g) The right to be sent prior notice of the date for the hearing of the taxpayer’s petition by the value adjustment board and the right to the hearing within a reasonable time of the scheduled hearing; h) The right to reschedule a hearing a single time for good cause, as described in this chapter; i) The right to be notified of the date of certification of the county’s tax rolls; j) The right to represent himself or herself or to be represented by another person who is authorized by the taxpayer to represent the taxpayer before the board; k) The right, in counties that use special magistrates, to a hearing conducted by a qualified special magistrate appointed and scheduled for hearings in a manner in which the board, board attorney, and board clerk do not consider any assessment reductions recommended by any special magistrate in the current year or in any previous year; l) The right to have evidence presented and considered at a public hearing or at a time when the petitioner has been given reasonable notice; m) The right to have witnesses sworn and to cross-examine the witnesses; n) The right to be issued a timely written decision within 20 calendar days of the last day the board is in session pursuant to Section 194.034, F.S., by the value adjustment board containing findings of fact and conclusions of law and reasons for upholding or overturning the determination of the property appraiser or tax collector; o) The right to advertised notice of all board actions, including appropriate narrative and column descriptions, in brief and nontechnical language; 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; Page 3 of 3 q) The right to have federal tax information, ad valorem tax returns, social security numbers, all financial records produced by the taxpayer and other confidential taxpayer information, kept confidential; and, r) The right to limiting the property appraiser’s access to a taxpayer’s records to only those instances in which it is determined that such records are necessary to determine either the classification or the value of taxable non-homestead property. 3) As a property owner: a. You have the right to appeal: i. The property appraiser's assessment of your property's value ii. A denial of your application for an exemption such as homestead, veterans, or senior citizen. iii. A denial of your application for property classification such as agricultural or historic. iv. A denial of your application for tax deferral. v. A determination that a change of ownership under s. 193.155(3), a change of ownership or control under s. 193.1554(5) or s. 193.1555(5), or a qualifying improvement under s. 193.1555(5), has occurred. b. You may do any or all of the following: i. File a petition with your local value adjustment board (VAB). ii. File a lawsuit in circuit court. iii. Ask for an informal conference with your county property appraiser** to discuss your value or application for a property exemption or classification. By having an informal conference, you may be able to settle the issue without going to a hearing or going to court. At this informal conference, you may: 1. Bring any documentation you have that may support a change in your assessment or eligibility for an exemption or property classification. 2. Ask the property appraiser to present facts that support his or her assessment of your property or the denial of an application for an exemption or classification. Having an informal conference with the property appraiser does not extend your deadline to file a petition with the value adjustment board. 4) The VAB is charged with the duty of hearing all petitions filed with the VAB; in Collier County, Special Magistrates are appointed to hold hearings and issue recommendations to the VAB on all petitions not withdrawn or settled. 5) The VAB Clerk handles the administrative functions of the VAB. 6) The VAB Attorney is hired to represent and counsel the VAB with regards to VAB functions and responsibilities. 7) The VAB is comprised of two county commissioners, one school board member, one citizen member appointed by the Board of County Commissioners who owns homestead property in Collier County, and one citizen member appointed by the school board who owns a business occupying commercial space located within the Collier County school district. 8) Other than filing a petition, a taxpayer also has the opportunity to participate in the system by: a. Appearing at a hearing or witnessing hearings (all are public). b. Appearing at VAB meetings (all are public and public comment is permitted during all meetings). c. Participating in rule development and training development handled by the Department of Revenue. This information is provided for general informational purposes only and does not contain all information necessary to fully understand the VAB process. More information may be found online by choosing "Value Adjustment Board" under the “Clerk to the Board” menu option at the Collier County Clerk's website: www.collierclerk.com. Select Year: 2020 Go The 2020 Florida Statutes Title XIV TAXATION AND FINANCE Chapter 194 ADMINISTRATIVE AND JUDICIAL REVIEW OF PROPERTY TAXES View Entire Chapter CHAPTER 194 ADMINISTRATIVE AND JUDICIAL REVIEW OF PROPERTY TAXES PART I ADMINISTRATIVE REVIEW (ss. 194.011-194.037) PART II JUDICIAL REVIEW (ss. 194.171-194.231) PART III ASSESSMENT: PRESUMPTION OF CORRECTNESS (ss. 194.301, 194.3015) PART I ADMINISTRATIVE REVIEW 194.011 Assessment notice; objections to assessments. 194.013 Filing fees for petitions; disposition; waiver. 194.014 Partial payment of ad valorem taxes; proceedings before value adjustment board. 194.015 Value adjustment board. 194.032 Hearing purposes; timetable. 194.034 Hearing procedures; rules. 194.035 Special magistrates; property evaluators. 194.036 Appeals. 194.037 Disclosure of tax impact. 194.011 Assessment notice; objections to assessments.— (1) Each taxpayer whose property is subject to real or tangible personal ad valorem taxes shall be notified of the assessment of each taxable item of such property, as provided in s. 200.069. (2) Any taxpayer who objects to the assessment placed on any property taxable to him or her, including the assessment of homestead property at less than just value under s. 193.155(8), may request the property appraiser to informally confer with the taxpayer. Upon receiving the request, the property appraiser, or a member of his or her staff, shall confer with the taxpayer regarding the correctness of the assessment. At this informal conference, the taxpayer shall present those facts considered by the taxpayer to be supportive of the taxpayer’s claim for a change in the assessment of the property appraiser. The property appraiser or his or her representative at this conference shall present those facts considered by the property appraiser to be supportive of the correctness of the assessment. However, nothing herein shall be construed to be a prerequisite to administrative or judicial review of property assessments. (3) A petition to the value adjustment board must be in substantially the form prescribed by the department. Notwithstanding s. 195.022, a county officer may not refuse to accept a form provided by the department for this purpose if the taxpayer chooses to use it. A petition to the value adjustment board must be signed by the taxpayer or be accompanied at the time of filing by the taxpayer’s written authorization or power of attorney, unless the person filing the petition is listed in s. 194.034(1)(a). A person listed in s. 194.034(1)(a) may file a petition with a value adjustment board without the taxpayer’s signature or written authorization by certifying under penalty of perjury that he or she has authorization to file the petition on behalf of the taxpayer. If a taxpayer notifies the value adjustment board that a petition has been filed for the taxpayer’s property without his or her consent, the value adjustment board may require the person filing the petition to provide written authorization from the taxpayer authorizing the person to proceed with the appeal before a hearing is held. If the value adjustment board finds that a person listed in s. 194.034(1)(a) willfully and knowingly filed a petition that was not authorized by the taxpayer, the value adjustment board shall require such person to provide the taxpayer’s written authorization for representation to the value adjustment board clerk before any petition filed by that person is heard, for 1 year after imposition of such requirement by the value adjustment board. A power of attorney or written authorization is valid for 1 assessment year, and a new power of attorney or written authorization by the taxpayer is required for each subsequent assessment year. A petition shall also describe the property by parcel number and shall be filed as follows: (a) The clerk of the value adjustment board and the property appraiser shall have available and shall distribute forms prescribed by the Department of Revenue on which the petition shall be made. Such petition shall be sworn to by the petitioner. (b) The completed petition shall be filed with the clerk of the value adjustment board of the county, who shall acknowledge receipt thereof and promptly furnish a copy thereof to the property appraiser. (c) The petition shall state the approximate time anticipated by the taxpayer to present and argue his or her petition before the board. (d) The petition may be filed, as to valuation issues, at any time during the taxable year on or before the 25th day following the mailing of notice by the property appraiser as provided in subsection (1). With respect to an issue involving the denial of an exemption, an agricultural or high-water recharge classification application, an application for classification as historic property used for commercial or certain nonprofit purposes, or a deferral, the petition must be filed at any time during the taxable year on or before the 30th day following the mailing of the notice by the property appraiser under s. 193.461, s. 193.503, s. 193.625, s. 196.173, or s. 196.193 or notice by the tax collector under s. 197.2425. (e) A condominium association, cooperative association, or any homeowners’ association as defined in s. 723.075, with approval of its board of administration or directors, may file with the value adjustment board a single joint petition on behalf of any association members who own parcels of property which the property appraiser determines are substantially similar with respect to location, proximity to amenities, number of rooms, living area, and condition. The condominium association, cooperative association, or homeowners’ association as defined in s. 723.075 shall provide the unit owners with notice of its intent to petition the value adjustment board and shall provide at least 20 days for a unit owner to elect, in writing, that his or her unit not be included in the petition. (f) An owner of contiguous, undeveloped parcels may file with the value adjustment board a single joint petition if the property appraiser determines such parcels are substantially similar in nature. (g) An owner of multiple tangible personal property accounts may file with the value adjustment board a single joint petition if the property appraiser determines that the tangible personal property accounts are substantially similar in nature. (h) The individual, agent, or legal entity that signs the petition becomes an agent of the taxpayer for the purpose of serving process to obtain personal jurisdiction over the taxpayer for the entire value adjustment board proceedings, including any appeals of a board decision by the property appraiser pursuant to s. 194.036. This paragraph does not authorize the individual, agent, or legal entity to receive or access the taxpayer’s confidential information without written authorization from the taxpayer. (4)(a) At least 15 days before the hearing the petitioner shall provide to the property appraiser a list of evidence to be presented at the hearing, together with copies of all documentation to be considered by the value adjustment board and a summary of evidence to be presented by witnesses. (b) No later than 7 days before the hearing, if the petitioner has provided the information required under paragraph (a), and if requested in writing by the petitioner, the property appraiser shall provide to the petitioner a list of evidence to be presented at the hearing, together with copies of all documentation to be considered by the value adjustment board and a summary of evidence to be presented by witnesses. The evidence list must contain the property appraiser’s property record card. Failure of the property appraiser to timely comply with the requirements of this paragraph shall result in a rescheduling of the hearing. (5)(a) The department shall by rule prescribe uniform procedures for hearings before the value adjustment board which include requiring: 1. Procedures for the exchange of information and evidence by the property appraiser and the petitioner consistent with s. 194.032. 2. That the value adjustment board hold an organizational meeting for the purpose of making these procedures available to petitioners. (b) The department shall develop a uniform policies and procedures manual that shall be used by value adjustment boards, special magistrates, and taxpayers in proceedings before value adjustment boards. The manual shall be made available, at a minimum, on the department’s website and on the existing websites of the clerks of circuit courts. (6) The following provisions apply to petitions to the value adjustment board concerning the assessment of homestead property at less than just value under s. 193.155(8): (a) If the taxpayer does not agree with the amount of the assessment limitation difference for which the taxpayer qualifies as stated by the property appraiser in the county where the previous homestead property was located, or if the property appraiser in that county has not stated that the taxpayer qualifies to transfer any assessment limitation difference, upon the taxpayer filing a petition to the value adjustment board in the county where the new homestead property is located, the value adjustment board in that county shall, upon receiving the appeal, send a notice to the value adjustment board in the county where the previous homestead was located, which shall reconvene if it has already adjourned. (b) Such notice operates as a petition in, and creates an appeal to, the value adjustment board in the county where the previous homestead was located of all issues surrounding the previous assessment differential for the taxpayer involved. However, the taxpayer may not petition to have the just, assessed, or taxable value of the previous homestead changed. (c) The value adjustment board in the county where the previous homestead was located shall set the petition for hearing and notify the taxpayer, the property appraiser in the county where the previous homestead was located, the property appraiser in the county where the new homestead is located, and the value adjustment board in that county, and shall hear the appeal. Such appeal shall be heard by an attorney special magistrate if the value adjustment board in the county where the previous homestead was located uses special magistrates. The taxpayer may attend such hearing and present evidence, but need not do so. The value adjustment board in the county where the previous homestead was located shall issue a decision and send a copy of the decision to the value adjustment board in the county where the new homestead is located. (d) In hearing the appeal in the county where the new homestead is located, that value adjustment board shall consider the decision of the value adjustment board in the county where the previous homestead was located on the issues pertaining to the previous homestead and on the amount of any assessment reduction for which the taxpayer qualifies. The value adjustment board in the county where the new homestead is located may not hold its hearing until it has received the decision from the value adjustment board in the county where the previous homestead was located. (e) In any circuit court proceeding to review the decision of the value adjustment board in the county where the new homestead is located, the court may also review the decision of the value adjustment board in the county where the previous homestead was located. History.—s. 25, ch. 4322, 1895; GS 525; s. 1, ch. 5605, 1907; ss. 23, 66, ch. 5596, 1907; RGS 723, 724; CGL 929, 930; s. 1, ch. 67-415; ss. 1, 2, ch. 69-55; s. 1, ch. 69-140; ss. 21, 35, ch. 69-106; s. 25, ch. 70-243; s. 34, ch. 71-355; s. 11, ch. 73-172; s. 5, ch. 76-133; s. 1, ch. 76-234; s. 1, ch. 77-102; s. 1, ch. 77-174; s. 2, ch. 78-354; s. 36, ch. 80-274; s. 13, ch. 82-208; ss. 8, 55, 80, ch. 82-226; s. 209, ch. 85-342; s. 1, ch. 86-175; s. 1, ch. 88-146; s. 143, ch. 91-112; s. 1, ch. 92-32; s. 977, ch. 95-147; s. 6, ch. 95-404; s. 4, ch. 96-204; s. 3, ch. 97-117; s. 2, ch. 2002-18; s. 1, ch. 2004-349; s. 7, ch. 2008-173; s. 3, ch. 2008-197; s. 2, ch. 2011-93; s. 54, ch. 2011-151; s. 1, ch. 2015-115; s. 8, ch. 2016-128. Note.—Former s. 193.25. 194.013 Filing fees for petitions; disposition; waiver.— (1) If required by resolution of the value adjustment board, a petition filed pursuant to s. 194.011 shall be accompanied by a filing fee to be paid to the clerk of the value adjustment board in an amount determined by the board not to exceed $15 for each separate parcel of property, real or personal, covered by the petition and subject to appeal. However, such filing fee may not be required with respect to an appeal from the disapproval of homestead exemption under s. 196.151 or from the denial of tax deferral under s. 197.2425. Only a single filing fee shall be charged under this section as to any particular parcel of real property or tangible personal property account despite the existence of multiple issues and hearings pertaining to such parcel or account. For joint petitions filed pursuant to s. 194.011(3)(e), (f), or (g), a single filing fee shall be charged. Such fee shall be calculated as the cost of the special magistrate for the time involved in hearing the joint petition and shall not exceed $5 per parcel of real property or tangible property account. Such fee is to be proportionately paid by affected parcel owners. (2) The value adjustment board shall waive the filing fee with respect to a petition filed by a taxpayer who demonstrates at the time of filing, by an appropriate certificate or other documentation issued by the Department of Children and Families and submitted with the petition, that the petitioner is then an eligible recipient of temporary assistance under chapter 414. (3) All filing fees imposed under this section shall be paid to the clerk of the value adjustment board at the time of filing. If such fees are not paid at that time, the petition shall be deemed invalid and shall be rejected. (4) All filing fees collected by the clerk shall be allocated and utilized to defray, to the extent possible, the costs incurred in connection with the administration and operation of the value adjustment board. History.—s. 19, ch. 83-204; s. 210, ch. 85-342; s. 2, ch. 86-175; s. 4, ch. 86-300; s. 2, ch. 88-146; s. 144, ch. 91-112; s. 55, ch. 96-175; s. 18, ch. 99-8; s. 3, ch. 2000-262; s. 70, ch. 2004-11; s. 55, ch. 2011-151; s. 41, ch. 2014-19; s. 2, ch. 2015-115. 194.014 Partial payment of ad valorem taxes; proceedings before value adjustment board.— (1)(a) A petitioner before the value adjustment board who challenges the assessed value of property must pay all of the non-ad valorem assessments and make a partial payment of at least 75 percent of the ad valorem taxes, less the applicable discount under s. 197.162, before the taxes become delinquent pursuant to s. 197.333. (b)1. A petitioner before the value adjustment board who challenges the denial of a classification or exemption, or the assessment based on an argument that the property was not substantially complete as of January 1, must pay all of the non-ad valorem assessments and the amount of the tax which the taxpayer admits in good faith to be owing, less the applicable discount under s. 197.162, before the taxes become delinquent pursuant to s. 197.333. 2. If the value adjustment board determines that the amount of the tax that the taxpayer has admitted to be owing pursuant to this paragraph is grossly disproportionate to the amount of the tax found to be due and that the taxpayer’s admission was not made in good faith, the tax collector must collect a penalty at the rate of 10 percent of the deficiency per year from the date the taxes became delinquent pursuant to s. 197.333. (c) The value adjustment board must deny the petition by written decision by April 20 if the petitioner fails to make the payment required by this subsection. The clerk, upon issuance of the decision, shall, on a form provided by the Department of Revenue, notify by first-class mail each taxpayer, the property appraiser, and the department of the decision of the board. (2) If the value adjustment board or the property appraiser determines that the petitioner owes ad valorem taxes in excess of the amount paid, the unpaid amount accrues interest at an annual percentage rate equal to the bank prime loan rate on July 1, or the first business day thereafter if July 1 is a Saturday, Sunday, or legal holiday, of the year, beginning on the date the taxes became delinquent pursuant to s. 197.333 until the unpaid amount is paid. If the value adjustment board or the property appraiser determines that a refund is due, the overpaid amount accrues interest at an annual percentage rate equal to the bank prime loan rate on July 1, or the first business day thereafter if July 1 is a Saturday, Sunday, or legal holiday, of the tax year, beginning on the date the taxes became delinquent pursuant to s. 197.333 until a refund is paid. Interest on an overpayment related to a petition shall be funded proportionately by each taxing authority that was overpaid. Interest does not accrue on amounts paid in excess of 100 percent of the current taxes due as provided on the tax notice issued pursuant to s. 197.322. For purposes of this subsection, the term “bank prime loan rate” means the average predominant prime rate quoted by commercial banks to large businesses as published by the Board of Governors of the Federal Reserve System. (3) This section does not apply to petitions for ad valorem tax deferrals pursuant to chapter 197. History.—s. 1, ch. 2011-181; s. 9, ch. 2016-128. 194.015 Value adjustment board.—There is hereby created a value adjustment board for each county, which shall consist of two members of the governing body of the county as elected from the membership of the board of said governing body, one of whom shall be elected chairperson, and one member of the school board as elected from the membership of the school board, and two citizen members, one of whom shall be appointed by the governing body of the county and must own homestead property within the county and one of whom must be appointed by the school board and must own a business occupying commercial space located within the school district. A citizen member may not be a member or an employee of any taxing authority, and may not be a person who represents property owners in any administrative or judicial review of property taxes. The members of the board may be temporarily replaced by other members of the respective boards on appointment by their respective chairpersons. Any three members shall constitute a quorum of the board, except that each quorum must include at least one member of said governing board, at least one member of the school board, and at least one citizen member and no meeting of the board shall take place unless a quorum is present. Members of the board may receive such per diem compensation as is allowed by law for state employees if both bodies elect to allow such compensation. The clerk of the governing body of the county shall be the clerk of the value adjustment board. The board shall appoint private counsel who has practiced law for over 5 years and who shall receive such compensation as may be established by the board. The private counsel may not represent the property appraiser, the tax collector, any taxing authority, or any property owner in any administrative or judicial review of property taxes. No meeting of the board shall take place unless counsel to the board is present. Two-fifths of the expenses of the board shall be borne by the district school board and three-fifths by the district county commission. History.—s. 2, ch. 69-140; s. 1, ch. 69-300; s. 26, ch. 70-243; s. 22, ch. 73-172; s. 5, ch. 74-234; s. 1, ch. 75-77; s. 6, ch. 76-133; s. 2, ch. 76- 234; s. 1, ch. 77-69; s. 145, ch. 91-112; s. 978, ch. 95-147; s. 4, ch. 2008-197. 194.032 Hearing purposes; timetable.— (1)(a) The value adjustment board shall meet not earlier than 30 days and not later than 60 days after the mailing of the notice provided in s. 194.011(1); however, no board hearing shall be held before approval of all or any part of the assessment rolls by the Department of Revenue. The board shall meet for the following purposes: 1. Hearing petitions relating to assessments filed pursuant to s. 194.011(3). 2. Hearing complaints relating to homestead exemptions as provided for under s. 196.151. 3. Hearing appeals from exemptions denied, or disputes arising from exemptions granted, upon the filing of exemption applications under s. 196.011. 4. Hearing appeals concerning ad valorem tax deferrals and classifications. 5. Hearing appeals from determinations that a change of ownership under s. 193.155(3), a change of ownership or control under s. 193.1554(5) or s. 193.1555(5), or a qualifying improvement under s. 193.1555(5) has occurred. (b) Notwithstanding the provisions of paragraph (a), the value adjustment board may meet prior to the approval of the assessment rolls by the Department of Revenue, but not earlier than July 1, to hear appeals pertaining to the denial by the property appraiser of exemptions, tax abatements under s. 197.318, agricultural and high-water recharge classifications, classifications as historic property used for commercial or certain nonprofit purposes, and deferrals under subparagraphs (a)2., 3., and 4. In such event, however, the board may not certify any assessments under s. 193.122 until the Department of Revenue has approved the assessments in accordance with s. 193.1142 and all hearings have been held with respect to the particular parcel under appeal. (c) In no event may a hearing be held pursuant to this subsection relative to valuation issues prior to completion of the hearings required under s. 200.065(2)(c). (2)(a) The clerk of the governing body of the county shall prepare a schedule of appearances before the board based on petitions timely filed with him or her. The clerk shall notify each petitioner of the scheduled time of his or her appearance at least 25 calendar days before the day of the scheduled appearance. The notice must indicate whether the petition has been scheduled to be heard at a particular time or during a block of time. If the petition has been scheduled to be heard within a block of time, the beginning and ending of that block of time must be indicated on the notice; however, as provided in paragraph (b), a petitioner may not be required to wait for more than a reasonable time, not to exceed 2 hours, after the beginning of the block of time. The property appraiser must provide a copy of the property record card containing information relevant to the computation of the current assessment, with confidential information redacted, to the petitioner upon receipt of the petition from the clerk regardless of whether the petitioner initiates evidence exchange, unless the property record card is available online from the property appraiser, in which case the property appraiser must notify the petitioner that the property record card is available online. The petitioner and the property appraiser may each reschedule the hearing a single time for good cause. As used in this paragraph, the term “good cause” means circumstances beyond the control of the person seeking to reschedule the hearing which reasonably prevent the party from having adequate representation at the hearing. If the hearing is rescheduled by the petitioner or the property appraiser, the clerk shall notify the petitioner of the rescheduled time of his or her appearance at least 15 calendar days before the day of the rescheduled appearance, unless this notice is waived by both parties. (b) A petitioner may not be required to wait for more than a reasonable time, not to exceed 2 hours, after the scheduled time for the hearing to commence. If the hearing is not commenced within that time, the petitioner may inform the chairperson of the meeting that he or she intends to leave. If the petitioner leaves, the clerk shall reschedule the hearing, and the rescheduling is not considered to be a request to reschedule as provided in paragraph (a). (c) Failure on three occasions with respect to any single tax year to convene at the scheduled time of meetings of the board is grounds for removal from office by the Governor for neglect of duties. (3) The board shall remain in session from day to day until all petitions, complaints, appeals, and disputes are heard. If all or any part of an assessment roll has been disapproved by the department pursuant to s. 193.1142, the board shall reconvene to hear petitions, complaints, or appeals and disputes filed upon the finally approved roll or part of a roll. History.—s. 4, ch. 69-140; ss. 21, 35, ch. 69-106; s. 27, ch. 70-243; s. 12, ch. 73-172; s. 6, ch. 74-234; s. 7, ch. 76-133; s. 3, ch. 76-234; s. 1, ch. 77-174; s. 13, ch. 77-301; ss. 1, 9, 37, ch. 80-274; s. 5, ch. 81-308; ss. 14, 16, ch. 82-208; ss. 9, 11, 23, 26, 80, ch. 8 2-226; ss. 20, 21, 22, 23, 24, 25, ch. 83-204; s. 146, ch. 91-112; s. 979, ch. 95-147; s. 5, ch. 96-204; s. 4, ch. 97-117; s. 2, ch. 98-52; s. 3, ch. 2002 -18; s. 2, ch. 2004-349; s. 11, ch. 2012-193; s. 8, ch. 2013-109; s. 10, ch. 2016-128; s. 14, ch. 2018-118. 194.034 Hearing procedures; rules.— (1)(a) Petitioners before the board may be represented by an employee of the taxpayer or an affiliated entity, an attorney who is a member of The Florida Bar, a real estate appraiser licensed under chapter 475, a real estate broker licensed under chapter 475, or a certified public accountant licensed under chapter 473, retained by the taxpayer. Such person may present testimony and other evidence. (b) A petitioner before the board may also be represented by a person with a power of attorney to act on the taxpayer’s behalf. Such person may present testimony and other evidence. The power of attorney must conform to the requirements of part II of chapter 709, is valid only to represent a single petitioner in a single assessment year, and must identify the parcels for which the taxpayer has granted the person the authority to represent the taxpayer. The Department of Revenue shall adopt a form that meets the requirements of this paragraph. However, a petitioner is not required to use the department’s form to grant the power of attorney. (c) A petitioner before the board may also be represented by a person with written authorization to act on the taxpayer’s behalf, for which such person receives no compensation. Such person may present testimony and other evidence. The written authorization is valid only to represent a single petitioner in a single assessment year and must identify the parcels for which the taxpayer authorizes the person to represent the taxpayer. The Department of Revenue shall adopt a form that meets the requirements of this paragraph. However, a petitioner is not required to use the department’s form to grant the authorization. (d) The property appraiser or his or her authorized representatives may be represented by an attorney in defending the property appraiser’s assessment or opposing an exemption and may present testimony and other evidence. (e) The property appraiser, each petitioner, and all witnesses shall be required, upon the request of either party, to testify under oath as administered by the chair of the board. Hearings shall be conducted in the manner prescribed by rules of the department, which rules shall include the right of cross-examination of any witness. (f) Nothing herein shall preclude an aggrieved taxpayer from contesting 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. (g) The rules shall provide that no evidence shall be considered by the board except when presented during the time scheduled for the petitioner’s hearing or at a time when the petitioner has been given reasonable notice; that a verbatim record of the proceedings shall be made, and proof of any documentary evidence presented shall be preserved and made available to the Department of Revenue, if requested; and that further judicial proceedings shall be as provided in s. 194.036. (h) Notwithstanding the provisions of this subsection, a petitioner may not present for consideration, and a board or special magistrate may not accept for consideration, testimony or other evidentiary materials that were requested of the petitioner in writing by the property appraiser of which the petitioner had knowledge but denied to the property appraiser. (i) Chapter 120 does not apply to hearings of the value adjustment board. (j) An assessment may not be contested unless a return as required by s. 193.052 was timely filed. For purposes of this paragraph, the term “timely filed” means filed by the deadline established in s. 193.062 or before the expiration of any extension granted under s. 193.063. If notice is mailed pursuant to s. 193.073(1)(a), a complete return must be submitted under s. 193.073(1)(a) for the assessment to be contested. (2) In each case, except if the complaint is withdrawn by the petitioner or if the complaint is acknowledged as correct by the property appraiser, the value adjustment board shall render a written decision. All such decisions shall be issued within 20 calendar days after the last day the board is in session under s. 194.032. The decision of the board must contain findings of fact and conclusions of law and must include reasons for upholding or overturning the determination of the property appraiser. Findings of fact must be based on admitted evidence or a lack thereof. If a special magistrate has been appointed, the recommendations of the special magistrate shall be considered by the board. The clerk, upon issuance of a decision, shall, on a form provided by the Department of Revenue, notify each taxpayer and the property appraiser of the decision of the board. This notification shall be by first-class mail or by electronic means if selected by the taxpayer on the originally filed petition. If requested by the Department of Revenue, the clerk shall provide to the department a copy of the decision or information relating to the tax impact of the findings and results of the board as described in s. 194.037 in the manner and form requested. (3) Appearance before an advisory board or agency created by the county may not be required as a prerequisite condition to appearing before the value adjustment board. (4) A condominium homeowners’ association may appear before the board to present testimony and evidence regarding the assessment of condominium units which the association represents. Such testimony and evidence shall be considered by the board with respect to hearing petitions filed by individual condominium unit owners, unless the owner requests otherwise. (5) For the purposes of review of a petition, the board may consider assessments among comparable properties within homogeneous areas or neighborhoods. (6) For purposes of hearing joint petitions filed pursuant to s. 194.011(3)(e), each included parcel shall be considered by the board as a separate petition. Such separate petitions shall be heard consecutively by the board. If a special magistrate is appointed, such separate petitions shall all be assigned to the same special magistrate. History.—s. 21, ch. 83-204; s. 12, ch. 83-216; s. 3, ch. 86-175; s. 147, ch. 91-112; s. 2, ch. 92-32; s. 980, ch. 95-147; s. 71, ch. 2004-11; s. 2, ch. 2011-181; s. 12, ch. 2012-193; s. 4, ch. 2013-192; s. 11, ch. 2016-128. 194.035 Special magistrates; property evaluators.— (1) In counties having a population of more than 75,000, the board shall appoint special magistrates for the purpose of taking testimony and making recommendations to the board, which recommendations the board may act upon without further hearing. These special magistrates may not be elected or appointed officials or employees of the county but shall be selected from a list of those qualified individuals who are willing to serve as special magistrates. Employees and elected or appointed officials of a taxing jurisdiction or of the state may not serve as special magistrates. The clerk of the board shall annually notify such individuals or their professional associations to make known to them that opportunities to serve as special magistrates exist. The Department of Revenue shall provide a list of qualified special magistrates to any county with a population of 75,000 or less. Subject to appropriation, the department shall reimburse counties with a population of 75,000 or less for payments made to special magistrates appointed for the purpose of taking testimony and making recommendations to the value adjustment board pursuant to this section. The department shall establish a reasonable range for payments per case to special magistrates based on such payments in other counties. Requests for reimbursement of payments outside this range shall be justified by the county. If the total of all requests for reimbursement in any year exceeds the amount available pursuant to this section, payments to all counties shall be prorated accordingly. If a county having a population less than 75,000 does not appoint a special magistrate to hear each petition, the person or persons designated to hear petitions before the value adjustment board or the attorney appointed to advise the value adjustment board shall attend the training provided pursuant to subsection (3), regardless of whether the person would otherwise be required to attend, but shall not be required to pay the tuition fee specified in subsection (3). A special magistrate appointed to hear issues of exemptions, classifications, and determinations that a change of ownership, a change of ownership or control, or a qualifying improvement has occurred shall be a member of The Florida Bar with no less than 5 years’ experience in the area of ad valorem taxation. A special magistrate appointed to hear issues regarding the valuation of real estate shall be a state certified real estate appraiser with not less than 5 years’ experience in real property valuation. A special magistrate appointed to hear issues regarding the valuation of tangible personal property shall be a designated member of a nationally recognized appraiser’s organization with not less than 5 years’ experience in tangible personal property valuation. A special magistrate need not be a resident of the county in which he or she serves. A special magistrate may not represent a person before the board in any tax year during which he or she has served that board as a special magistrate. An appraisal may not be submitted as evidence to a value adjustment board in any year that the person who performed the appraisal serves as a special magistrate to that value adjustment board. Before appointing a special magistrate, a value adjustment board shall verify the special magistrate’s qualifications. The value adjustment board shall ensure that the selection of special magistrates is based solely upon the experience and qualifications of the special magistrate and is not influenced by the property appraiser. The special magistrate shall accurately and completely preserve all testimony and, in making recommendations to the value adjustment board, shall include proposed findings of fact, conclusions of law, and reasons for upholding or overturning the determination of the property appraiser. The expense of hearings before magistrates and any compensation of special magistrates shall be borne three-fifths by the board of county commissioners and two-fifths by the school board. When appointing special magistrates or when scheduling special magistrates for specific hearings, the board, the board attorney, and the board clerk may not consider the dollar amount or percentage of any assessment reductions recommended by any special magistrate in the current year or in any previous year. (2) The value adjustment board of each county may employ qualified property appraisers or evaluators to appear before the value adjustment board at that meeting of the board which is held for the purpose of hearing complaints. Such property appraisers or evaluators shall present testimony as to the just value of any property the value of which is contested before the board and shall submit to examination by the board, the taxpayer, and the property appraiser. (3) The department shall provide and conduct training for special magistrates at least once each state fiscal year in at least five locations throughout the state. Such training shall emphasize the department’s standard measures of value, including the guidelines for real and tangible personal property. Notwithstanding subsection (1), a person who has 3 years of relevant experience and who has completed the training provided by the department under this subsection may be appointed as a special magistrate. The training shall be open to the public. The department shall charge tuition fees to any person attending this training in an amount sufficient to fund the department’s costs to conduct all aspects of the training. The department shall deposit the fees collected into the Certification Program Trust Fund pursuant to s. 195.002(2). History.—s. 22, ch. 83-204; s. 148, ch. 91-112; s. 981, ch. 95-147; s. 4, ch. 2002-18; s. 72, ch. 2004-11; s. 5, ch. 2008-197; s. 12, ch. 2016-128; s. 4, ch. 2020-10. 194.036 Appeals.—Appeals of the decisions of the board shall be as follows: (1) If the property appraiser disagrees with the decision of the board, he or she may appeal the decision to the circuit court if one or more of the following criteria are met: (a) The property appraiser determines and affirmatively asserts in any legal proceeding that there is a specific constitutional or statutory violation, or a specific violation of administrative rules, in the decision of the board, except that nothing herein shall authorize the property appraiser to institute any suit to challenge the validity of any portion of the constitution or of any duly enacted legislative act of this state; (b) There is a variance from the property appraiser’s assessed value in excess of the following: 15 percent variance from any assessment of $50,000 or less; 10 percent variance from any assessment in excess of $50,000 but not in excess of $500,000; 7.5 percent variance from any assessment in excess of $500,000 but not in excess of $1 million; or 5 percent variance from any assessment in excess of $1 million; or (c) There is an assertion by the property appraiser to the Department of Revenue that there exists a consistent and continuous violation of the intent of the law or administrative rules by the value adjustment board in its decisions. The property appraiser shall notify the department of those portions of the tax roll for which the assertion is made. The department shall thereupon notify the clerk of the board who shall, within 15 days of the notification by the department, send the written decisions of the board to the department. Within 30 days of the receipt of the decisions by the department, the department shall notify the property appraiser of its decision relative to further judicial proceedings. If the department finds upon investigation that a consistent and continuous violation of the intent of the law or administrative rules by the board has occurred, it shall so inform the property appraiser, who may thereupon bring suit in circuit court against the value adjustment board for injunctive relief to prohibit continuation of the violation of the law or administrative rules and for a mandatory injunction to restore the tax roll to its just value in such amount as determined by judicial proceeding. However, when a final judicial decision is rendered as a result of an appeal filed pursuant to this paragraph which alters or changes an assessment of a parcel of property of any taxpayer not a party to such procedure, such taxpayer shall have 60 days from the date of the final judicial decision to file an action to contest such altered or changed assessment pursuant to s. 194.171(1), and the 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. History.—s. 23, ch. 83-204; s. 149, ch. 91-112; s. 982, ch. 95-147. 194.037 Disclosure of tax impact.— (1) After hearing all petitions, complaints, appeals, and disputes, the clerk shall make public notice of the findings and results of the board in at least a quarter-page size advertisement of a standard size or tabloid size newspaper, and the headline shall be in a type no smaller than 18 point. The advertisement shall not be placed in that portion of the newspaper where legal notices and classified advertisements appear. The advertisement shall be published in a newspaper of general paid circulation in the county. The newspaper selected shall be one of general interest and readership in the community, and not one of limited subject matter, pursuant to chapter 50. The headline shall read: TAX IMPACT OF VALUE ADJUSTMENT BOARD. The public notice shall list the members of the value adjustment board and the taxing authorities to which they are elected. The form shall show, in columnar form, for each of the property classes listed under subsection (2), the following information, with appropriate column totals: (a) In the first column, the number of parcels for which the board granted exemptions that had been denied or that had not been acted upon by the property appraiser. (b) In the second column, the number of parcels for which petitions were filed concerning a property tax exemption. (c) In the third column, the number of parcels for which the board considered the petition and reduced the assessment from that made by the property appraiser on the initial assessment roll. (d) In the fourth column, the number of parcels for which petitions were filed but not considered by the board because such petitions were withdrawn or settled prior to the board’s consideration. (e) In the fifth column, the number of parcels for which petitions were filed requesting a change in assessed value, including requested changes in assessment classification. (f) In the sixth column, the net change in taxable value from the assessor’s initial roll which results from board decisions. (g) In the seventh column, the net shift in taxes to parcels not granted relief by the board. The shift shall be computed as the amount shown in column 6 multiplied by the applicable millage rates adopted by the taxing authorities in hearings held pursuant to s. 200.065(2)(d) or adopted by vote of the electors pursuant to s. 9(b) or s. 12, Art. VII of the State Constitution, but without adjustment as authorized pursuant to s. 200.065(6). If for any taxing authority the hearing has not been completed at the time the notice required herein is prepared, the millage rate used shall be that adopted in the hearing held pursuant to s. 200.065(2)(c). (2) There must be a line entry in each of the columns described in subsection (1), for each of the following property classes: (a) Improved residential property, which must be identified as “Residential.” (b) Improved commercial property, which must be identified as “Commercial.” (c) Improved industrial property, utility property, leasehold interests, subsurface rights, and other property not properly attributable to other classes listed in this section, which must be identified as “Industrial and Misc.” (d) Agricultural property, which must be identified as “Agricultural.” (e) High-water recharge property, which must be identified as “High-Water Recharge.” (f) Historic property used for commercial or certain nonprofit purposes, which shall be identified as “Historic Commercial or Nonprofit.” (g) Tangible personal property, which must be identified as “Business Machinery and Equipment.” (h) Vacant land and nonagricultural acreage, which must be identified as “Vacant Lots and Acreage.” (3) The form of the notice, including appropriate narrative and column descriptions, shall be prescribed by department rule and shall be brief and nontechnical to minimize confusion for the average taxpayer. History.—s. 24, ch. 83-204; s. 150, ch. 91-112; s. 6, ch. 96-204; s. 5, ch. 97-117; s. 6, ch. 2007-321; s. 6, ch. 2008-197. PART II JUDICIAL REVIEW 194.171 Circuit court to have original jurisdiction in tax cases. 194.181 Parties to a tax suit. 194.192 Costs; interest on unpaid taxes; penalty. 194.211 Injunction against tax sales. 194.231 Parties in suits relating to distribution, etc., of funds to counties, etc. 194.171 Circuit court to have original jurisdiction in tax cases.— (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). History.—s. 1, ch. 8586, 1921; CGL 1038; s. 2, ch. 29737, 1955; s. 1, ch. 67-538; ss. 1, 2, ch. 69-55; s. 8, ch. 69-102; s. 6, ch. 69-140; ss. 30, 31, ch. 70-243; s. 1, ch. 72-239; s. 6, ch. 74-234; s. 17, ch. 82-226; s. 7, ch. 83-204; s. 56, ch. 83-217; s. 211, ch. 85-342; s. 3, ch. 88-146; s. 151, ch. 91-112; s. 32, ch. 94-353; s. 1470, ch. 95-147. Note.—Former ss. 192.21, 194.151, 196.01. 194.181 Parties to a tax suit.— (1) The plaintiff in any tax suit shall be: (a) The taxpayer or other person contesting the assessment of any tax, the payment of which he or she is responsible for under a statute or a person who is responsible for the entire tax payment pursuant to a contract and has the written consent of the property owner, or the condominium association, cooperative association, or homeowners’ association as defined in s. 723.075 which operates the units subject to the assessment; or (b) The property appraiser pursuant to s. 194.036. (2) In any case brought by the taxpayer or association contesting the assessment of any property, the county property appraiser shall be party defendant. In any case brought by the property appraiser pursuant to s. 194.036(1)(a) or (b), the taxpayer shall be party defendant. In any case brought by the property appraiser pursuant to s. 194.036(1)(c), the value adjustment board shall be party defendant. (3) In any suit involving the collection of any tax on property, as well as questions relating to tax certificates or applications for tax deeds, the tax collector charged under the law with collecting such tax shall be the defendant. (4) In any suit involving a tax other than an ad valorem tax on property, the tax collector charged under the law with collecting such tax shall be defendant. However, this section does not apply in any instance wherein general law provides for some other person to be the party defendant. (5) In any suit in which the assessment of any tax, or the collection of any tax, tax certificate, or tax deed is contested on the ground that it is contrary to the State Constitution, the official of the state government responsible for overall supervision of the assessment and collection of such tax shall be made a party defendant of such suit. Any such suit shall be brought in that county having venue under s. 194.171 or, when that section is inapplicable, in the Circuit Court of Leon County, and the attorney for the defendant county officer shall upon request represent the state official in any such suit or proceeding, for which he or she shall receive no additional compensation. (6) In any suit in which the validity of any statute or regulation found in, or issued pursuant to, chapters 192-197, inclusive, is contested, the public officer affected may be a party plaintiff. History.—s. 3, ch. 8586, 1921; CGL 1040; ss. 1, 2, ch. 69-55; s. 7, ch. 69-140; s. 32, ch. 70-243; s. 1, ch. 73-74; s. 9, ch. 76-133; s. 4, ch. 76- 234; s. 1, ch. 77-174; s. 27, ch. 83-204; s. 4, ch. 88-146; s. 152, ch. 91-112; s. 983, ch. 95-147; s. 7, ch. 2004-349. Note.—Former s. 196.03. 194.192 Costs; interest on unpaid taxes; penalty.— (1) In any suit involving the assessment or collection of any tax, the court shall assess all costs. (2) If the court finds that the amount of tax owed by the taxpayer is greater than the amount the taxpayer has in good faith admitted and paid, it shall enter judgment against the taxpayer for the deficiency and for interest on the deficiency at the rate of 12 percent per year from the date the tax became delinquent. If it finds that the amount of tax which the taxpayer has admitted to be owing is grossly disproportionate to the amount of tax found to be due and that the taxpayer’s admission was not made in good faith, the court shall also assess a penalty at the rate of 10 percent of the deficiency per year from the date the tax became delinquent. History.—s. 8, ch. 69-140; s. 33, ch. 70-243; s. 35, ch. 71-355; s. 2, ch. 72-239; s. 18, ch. 82-226; s. 4, ch. 96-397. 194.211 Injunction against tax sales.—In any tax suit, the court may issue injunctions to restrain the sale of real or personal property for any tax which shall appear to be contrary to law or equity, and in no case shall any complaint be dismissed because the tax assessment complained of, or the injunction asked for, involves personal property only. History.—s. 2, ch. 8586, 1921; CGL 1039; ss. 1, 2, ch. 69-55; s. 34, ch. 70-243. Note.—Former s. 196.02. 194.231 Parties in suits relating to distribution, etc., of funds to counties, etc.— (1) No court shall hereafter enter any interlocutory or final order, decree, or judgment in any case involving the validity or constitutionality of any law relating to the distribution, apportionment, or allocation of any state excise or other taxes equally to the several counties in this state under such law, until it shall be made to appear of record in the case that the party to the cause seeking such order, decree, or judgment has duly served upon the chairperson of the board of county commissioners or the chairperson of the school board of each of the counties of this state or upon both such chairpersons of said boards, depending upon whether one or both of said boards has an interest in the subject matter, written notice of the pendency of the case and thereafter of all hearings of all applications or motions for such orders, decrees of judgments in such cases, at least 5 days before all hearings. (2) Such notice shall state the time, place and date of each such hearing and adjournments thereof, and shall be accompanied by copy of the complaint and petition, motion or application for any such order, decree, or judgment and the exhibits thereto attached, if any; and upon such service such boards of such counties having an interest in the subject matter of the case shall forthwith be and become parties to the cause, and shall be by order of the court properly aligned as parties plaintiff or defendant. History.—s. 1, ch. 19029, 1939; CGL 1940 Supp. 1279(110-f); s. 2, ch. 29737, 1955; ss. 1, 2, ch. 69-55; s. 1, ch. 69-300; s. 984, ch. 95-147. Note.—Former s. 196.13. PART III ASSESSMENT: PRESUMPTION OF CORRECTNESS 194.301 Challenge to ad valorem tax assessment. 194.3015 Burden of proof. 194.301 Challenge to ad valorem tax assessment.— (1) In any administrative or judicial action in which a taxpayer challenges an ad valorem tax assessment of value, the property appraiser’s assessment is presumed correct if the appraiser proves by a preponderance of the evidence that the assessment was arrived at by complying with s. 193.011, any other applicable statutory 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. History.—s. 1, ch. 97-85; s. 1, ch. 2009-121. 194.3015 Burden of proof.— (1) It is the express intent of the Legislature that a taxpayer shall never have the burden of proving that the property appraiser’s assessment is not supported by any reasonable hypothesis of a legal assessment. All cases establishing the every-reasonable-hypothesis standard were expressly rejected by the Legislature on the adoption of chapter 97-85, Laws of Florida. It is the further intent of the Legislature that any cases published since 1997 citing the every-reasonable-hypothesis standard are expressly rejected to the extent that they are interpretative of legislative intent. (2) This section is intended to clarify existing law and apply retroactively. History.—s. 2, ch. 2009-121. Copyright © 1995-2021Copyright © 1995‐2021 The Florida Legislature • Privacy Statement • Contact Us Ut © 1995-2021 The Florida Legislature • Privacy Statement • Contact Usda Legislature • Privacy Statement • Contact Us • Contact Us he 2000 Florida Legislature created the Taxpayer’s Bill of Rights for property owners in Florida. It safeguards your rights, privacy, and property during the Ad Valorem Property Tax Taxes based on value are called "ad valorem" taxes. Most city and county property taxes fall into this category. Your ad valorem, or property, tax bill is the result of the coordinated efforts of your elected county officials and taxing authorities: 1) Your property appraiser, who determines the market value of your property 2) Your taxing authorities, which are the local government units that determine your tax rate and levy the tax 3) The tax collector, who sends you a tax notice and collects the tax Assessing Property Value Your local property appraiser sets a value on your property based on current market value. Certain exemptions may reduce this value. Check with your county property appraiser for more information. The property appraiser deducts any exemptions from the assessed value. The final amount is your property's taxable value. Your Rights — The Notice of Proposed Property Taxes, or Truth in Millage (TRIM) notice provides your proposedproperty taxes and assessments, including any exemptions, for your property. The property appraiser will mail it to you in the late summer. If you have questions about your assessment, you have the right to a meeting with your property appraiser to discuss your concerns. You must bring documentation to support your case. You can present any information you think important in changing the assessment. The property appraiser must also present facts supporting the assessment. Records about your property are available for inspection and copying. Allow a reasonable time for the property appraiser to compile them. If you and the property appraiser cannot resolve your concerns in an informal conference, you may petition the county value adjustment board to review your assessment. You have the right to receive a notice of the value adjustment board’s hearing date and time. Property owners will receive written notification of the value adjustment board’s decision for upholding or overturning the property appraiser’s findings. A property owner may also go to circuit court to review a tax assessment or appeal a decision to deny tax deferral or exemptions. Property Tax Rates Taxing authorities, such as city and county commissions, water management districts, school boards, and special districts, propose a millage or fees that they will need to support their budgets. The millage, or property tax rate, is $1 for every $1,000 of the property’s taxable value. The taxing authority's governing board decides the millage at a public hearing. Your property tax bill may also include some fees for services that are not based on your property value. Your Rights — Your TRIM notice will provide your proposed property taxes and will include dates and times of public hearings on each taxing authority’s tentative budget. The TRIM notice compares 1) the previous year's taxes, 2) the tax amount you will owe under the tentative budget change, and 3) the tax amount you will owe if taxing authorities do not adopt the budget changes. The property appraiser sends this notice to the address on file on the tax roll. Taxing authorities will advertise notices of final budget hearings in the newspaper. The advertisement will inform you of the date, time, and place of the final hearing. You have an opportunity to participate in this hearing. The public is allowed to speak and ask questions before the taxing authority adopts a budget. Non-Ad Valorem or Special Assessments Non-ad valorem assessments are fees for specific services. The amount you pay is not based on your property's value. Taxing authorities, such as cities, counties, and independent special districts for mosquito control, fire or ambulance service, solid waste disposal, and others set these fees. The fees may be included on your TRIM notice as non-ad valorem assessments or you may receive them on a separate mailed notice. Your Rights — Taxing authorities must hold hearings about their special assessments or service fees. They will mail a notice to you at least 20 days before the hearing. This notice must contain the total amount due for your property. You have the right to appear at the hearing and file written objections with the local governing board. Tangible Personal Property If you own a business, you may owe tangible personal property tax. Equipment and other items that you use in your business but are not included in the assessed value of your business’s real property are taxed as tangible personal property. This may include office furniture, computers, tools, supplies, machines, and leasehold improvements. Inventory that is for sale as part of your business is not taxed. Homestead property and household goods and items are exempt from this tax. Your Rights — Businesses that owe tangible personal property tax have the right to request an extension of time beyond the April 1 deadline to file a tangible personal property tax return (Form DR-405). If you unintentionally file your return late, you may request a reduction or waiver of the penalties. Tax Collection Your local tax collector’s office sends your tax bill for the current year in November. You have until March 31 of the next year to pay your taxes. On April 1, your unpaid taxes are delinquent. Your Rights — Every property owner has the right to receive a written notice of taxes due and discounts for early payment. For example, if you pay your taxes in November, you receive a 4 percent discount on the amount due. If you are delinquent paying your taxes, the tax collector will notify you. The county cannot sell your property at a tax deed sale for at least two years; during that time, you have the right to pay off the delinquent amount, including fees, penalties and interest.. Generally, you have the right to have factual errors relating to your property corrected and to receive a refund of any overpaid taxes. However, certain criteria and timeframes apply for corrections and refunds. Property Taxpayer’s Bill of Rights assessment, levy, collection, and enforcement of property taxes. This brochure explains your property tax rights and the obligations of property appraisers, tax collectors, local governing boards, and the Florida Department of Revenue in property tax matters. Some of the most common rights are explained in this brochure. For a complete listing of all the rights in the Taxpayer’s Bill of Rights, see section 192.0105, Florida Statutes. PT-100003R. 03-17 Florida Property Taxpayer's Bill of Rights The information in this brochure is based on Florida law. For specific legal advice, you should consult an attorney. Other Rights — Your rights as a property owner ensure that you receive information about proposed assessments, tax rates, public hearings, and non-ad valorem assessments. You have the right to be informed during the tax decision process and the right to have confidential tax information you have provided to your property appraiser kept confidential. PT-902020, R. 7/16 1 VALUE ADJUSTMENT BOARD CALENDAR Consult the statutory reference before taking action. Most of the dates are deadlines; however, some activities may be completed earlier. Deadlines that fall on a weekend or holiday are extended to the next business day. Dates may vary, depending on the date of an earlier action. Dates VALUE ADJUSTMENT BOARD CALENDAR Florida Statute January 1 Appraiser Assessment date for real and tangible personal property. 192.042 March 1 Taxpayer Apply to property appraiser for exemption, property classification, and portability. By March 1. 196.011(1); 193.052(2); 193.155(8)(h) March 31 Taxpayer Apply to tax collector for tax deferral for last year’s taxes. By March 31. 197.2423(1) March 31 Taxpayer If a taxpayer has a pending VAB petition, last day to make partial payment of last year’s taxes. If not paid, petition will be dismissed. 194.014(1) April 20 VAB Deny petition of any taxpayer who has not made a required partial payment. 194.014(1)(c) April to May Collector Approve or deny all applications for deferrals. By 45 days after application or as soon as practical. 197.2423(6) Taxpayer After a disapproval notice is mailed, taxpayer has 30 days to file with the VAB to appeal the disapproval of the tax deferral application. 197.2425 May 15 VAB Earliest date to publish a notice of a meeting of the VAB to hear appeals on exemptions. Not before May 15, but at least two weeks before the meeting. 196.194(2) July 1 Appraiser Approve or deny all applications for exemptions, classifications, and portability. Notify taxpayers in writing of denials of exemption, classification, or portability transfer. 196.193(5)(a); 196.151; 193.155(8)(l); 193.461 Taxpayer After denial notice is mailed, taxpayer has 30 days to file with the VAB to appeal a denial of exemption or classification. 194.011(3)(d); 193.461(3)(a) VAB Can begin to hear appeals of denials of exemptions, classifications, or deferrals. July 1 and after. 194.032(1)(b) August Appraiser Mail notice of proposed taxes (TRIM Notice) to taxpayer. 200.065(2)(b) August, September Taxpayer Can request an informal conference with the property appraiser at any time during the year. Often in August or September, after the TRIM notice. 194.011 September Taxpayer File with the clerk of the VAB for petitions about the value of real or tangible personal property, portability, or denial for late filing. By the 25th day after the TRIM notice was mailed. Filing deadline can be found on the TRIM notice. 194.011(3)(d); 196.011(8); 193.155(8)(j); 193.461(3)(a) November, December, or later VAB Certify each assessment roll on Form DR-488 and attach certificate to each roll. After all hearings have been held. 193.122(1) VAB For tax bills to be mailed on time, the board of county commissioners can order the VAB to certify each assessment roll with an initial certificate, Form DR-488P, even if hearings are not finished. 193.122(1) VAB Publish a notice of tax impact, Form DR-529. After all VAB hearings are completed. 194.037(1) Appraiser Make all required extensions and certify tax rolls. After VAB certification by Form DR-488 or DR-488P. 193.122(1) and (2) PT-902020, R. 7/16 2 INDIVIDUAL TIMELINES FOR PETITIONS AND HEARINGS Florida Statute At least 25 days before hearing VAB Notify petitioner of his or her scheduled time of appearance 194.032(2) At least 15 days before hearing Taxpayer Give the property appraiser a list and summary of evidence and copies of documents to be presented at the hearing. 194.011(4)(a) At least 7 days before hearing Appraiser Give the petitioner a list and summary of evidence and copies of documents to be presented at the hearing, if the petitioner asked in writing. 194.011(4)(b) Before the hearing Taxpayer Appraiser May reschedule the hearing a single time for good cause. 194.032(2) HEARING AND DECISION Up to 15 days after decision Taxpayer Appraiser Collector Can appeal a VAB decision about homestead exemption or tax deferral to the circuit court of the county. 196.151 197.2425 Up to 60 days after decision Taxpayer Appraiser Can appeal a VAB decision about assessment value and portability denial to the circuit court of the county. 193.155(3)(a) 193.155(8)(l) 194.171(2) By 20 days after the last day the board is in session VAB Issue a written decision and send the decision to the petitioner. 194.034(2) Property Tax Base Property Appraisers Florida’s Constitution requires property appraisers to establish the property tax base for their counties annually. In doing so, property appraisers determine the just, or market, value of each parcel of property in the county as of January 1 of each year. Then they apply all valid exemptions, classifications, and assessment limitations to determine each property’s taxable value, or relative tax burden. The property appraiser does not determine the property tax rate or the amount of property taxes levied. Department of Revenue The department reviews each county’s property tax rolls in July and August of every year. These reviews ensure that the just value that the property appraiser established is equitable, uniform, and in compliance with Florida law. The department also reviews and approves each property appraiser’s annual budget. NOTICE OFPROPOSEDPROPERTY TAXESDO NOT PAYTHIS IS NOT A BILLThe taxing authorities which levyproperty taxes against your propertywill soon hold Public Hearings toadopt budgets and tax rates for thenext year.The purpose of thesePublic Hearings is to receiveopinions from the general publicand to answer questions on theproposed tax change and budgetPrior To Taking Final Action.Each taxing authority mayAmend or Alter its proposals atthe hearing. Joe Q. Public1234 Main StreetAnytown, FL 32377 PT-902012 R. 03/17 1 3 4 5 Additional information is available at http://floridarevenue.com/property/Pages/Home.aspx. 67 PROPERTY TAX OVERSIGHT Florida’s property taxes are administered by locally elected officials and supervised by the Florida Department of Revenue. Florida does not have a state-level property tax. Annual Truth-in- Millage (TRIM) Notice Property Appraisers and Locally Elected Officials In August, the property appraiser sends each property owner a Notice of Proposed Property Taxes, or TRIM notice. This notice contains the property’s value on January 1, the millage rates proposed by each local government, and an estimate of the amount of property taxes the property owner owes based on the proposed millage rates. The date, time, and location of each local government’s budget hearing are also on the notice. This provides property owners the opportunity to attend the hearings and comment on the millage rates before approval. Department of Revenue The department verifies that the information from each local government is accurate and in compliance with Florida Truth-in-Millage requirements. Property Tax Rates Locally Elected Officials Florida has more than 640 local governments that levy a property tax. These include cities, counties, school boards, and special districts. Each year, usually in September, locally elected officials in each jurisdiction set a millage, or tax, rate for the upcoming fiscal year, usually beginning on October 1. Millage rates for each jurisdiction are uniform across all property types. Department of Revenue The department ensures that local government millage rates do not exceed state-mandated caps. In addition, the department confirms that local governments send notices and advertise public hearings to adopt millage rates and annual budgets properly and on time. 2 Appeals Process Value Adjustment Boards Each county has a five-member value adjustment board, which hears and rules on challenges to a property’s assessment, classification, or exemptions. The value adjustment board is independent of the property appraiser and tax collector. Value adjustment boards cannot change the millage, or property tax, rates local governments adopt. Department of Revenue The department provides annual training to value adjustment boards. The department also issues mandatory procedures and forms to promote fair, impartial, and uniform hearings for all taxpayers. Billing and Payment Tax Collectors After local governments adopt millage rates, county tax collectors send annual property tax bills, usually in late October or early November. Full payment is due by the following March 31. Taxpayers receive discounts of up to 4 percent for early payment. Department of Revenue The department provides training and certification to tax collectors and their staff to promote uniform and cost-effective tax collection practices. The department also reviews and approves most tax collectors’ annual budgets. Collections and Refunds Tax Collectors If a taxpayer does not pay a property tax bill by the following March 31, the tax collector sells a tax certificate on that property to collect the unpaid taxes. A tax deed may be sold if the property owner has not paid all back taxes, interest, and fees within two years. Tax collectors also process and issue refunds for overpayment of property taxes. Department of Revenue The department assists those who have questions about the local property tax process. The department also reviews property tax refunds of $2,500 or more to verify they were issued in accordance with Florida law. Funding of Public Education and Local Services Tax Collectors The tax collector distributes property taxes to the local governments and taxing authorities. Roughly 50 percent of Florida’s public education funding and 30 percent of its local government revenues come from property taxes. Department of Revenue The department provides statistics to the Department of Education to ensure adequate funding for public education. PT-101, R. 5/21 Page 1 of 2 PETITIONS TO THE VALUE ADJUSTMENT BOARD The value adjustment board is an independent forum for property owners to appeal their property value or a denial of an exemption, classification, or tax deferral. Value Adjustment Boards Each county has a value adjustment board (VAB). The VAB has five members: two from the county’s board of commissioners, one from the county’s school board, and two citizens. Many counties use special magistrates to conduct hearings and recommend decisions to the VAB. The VAB makes all final decisions. Special magistrates may review property valuation and denials of exemptions, classifications, deferrals, and change of ownership or control determinations. Before You File a Petition Request an informal conference with your property appraiser and file an appeal to your VAB if you disagree with the: • assessment of your property’s value • denial of an exemption or classification • denial of a tax deferral • portability decision • determination of a change in ownership or control or a qualifying improvement • denial of tax abatements under section 197.318, Florida Statutes You can request a conference, file an appeal, or do both at the same time. Most property appraisers have websites where you can search for records on your property, or you can contact or visit their office. In hearings before a VAB you may represent yourself, seek assistance from a family member or friend, an attorney, licensed real estate appraiser or broker, certified public accountant or employee of the taxpayer of an affiliated entity. (see s. 194.034, F.S.) If someone who is not a licensed professional represents you, you must sign the petition or provide written authorization or power of attorney for your representative. Florida law sets the deadlines for filing a petition. These deadlines do not change, even if you choose to discuss the issue with your appraiser. The VAB may charge up to $15 for filing a petition. VAB Hearing Deadlines Days Before the Hearing 25 VAB notifies taxpayer of hearing time 15 Taxpayer gives evidence to appraiser *See exchange of evidence section. 7 Appraiser gives evidence to taxpayer How to File Your Petition You must file the completed petition with the VAB clerk by the deadlines in the table below and pay any filing fee. If you miss the filing deadline, please contact the clerk about the late filing. If your petition is complete, the clerk will acknowledge receiving the petition and send a copy of the petition to the property appraiser. The petition form and all other VAB forms are available on the Department’s website: http://floridarevenue.com/property/Pages/Forms.aspx. Petition forms are also available from the property appraiser or clerk in your county. Time Frames to File Your Petition Assessment Appeal: Within 25 days after the property appraiser mails your Notice of Proposed Property Taxes (TRIM notice), usually in mid-August Exemption or Classification Appeal: Within 30 days after the property appraiser mails the denial notice. The property appraiser must mail all denial notices by July 1. Tax Deferral Appeal: Within 30 days after the tax collector mails the denial notice Portability Appeal: Within 25 days after the property appraiser mails your TRIM notice Change of Ownership or Control Appeal: Within 25 days after the property appraiser mails your TRIM notice Paying Your Taxes Florida law requires the VAB to deny a petition in writing by April 20 if the taxpayer does not make a required payment before the taxes become delinquent. (see s. 194.014(1)(c), F.S.) For petitions on the value, including portability, the required payment must include: • All of the non-ad valorem assessments • A partial payment of at least 75 percent of the ad valorem taxes • Less applicable discount under s. 197.162, F.S. For petitions on the denial of an exemption or classification or based on an argument that the property was not substantially complete on January 1, the payment must include: • All of the non-ad valorem assessments • The amount of the tax that the taxpayer admits in good faith to owe • Less applicable discounts under s. 197.162, F.S. PT-101, R. 5/21 Page 2 of 2 After You File Your Petition You will receive a notice with the date, time, and location of your hearing at least 25 days before your hearing date. You can reschedule your hearing once for good cause. (see s. 194.032(2), F.S.) If rescheduled, the clerk will send notice at least 15 days before the rescheduled hearing. Exchange of Evidence At least 15 days before your hearing, you must give the property appraiser a list and summary of evidence with copies of documentation that you will present at the hearing. If you want the property appraiser to give you a list and summary of the evidence and copies of documentation that he or she will present at the hearing, you must ask in writing. The property appraiser must provide the information to you at least seven days before the hearing. If the property appraiser does not provide it, you can ask the clerk to reschedule the hearing to a later date. You may still be able to present evidence, and the VAB or special magistrate may accept your evidence, even if you did not provide it earlier. Also, if you can show good cause to the clerk for why you couldn’t provide the information within the 15-day timeframe but the property appraiser is unwilling to agree to a shorter time for review, the clerk can reschedule the hearing to allow time for the evidence exchange. If the property appraiser asked you in writing for specific evidence that you had but refused to provide, you cannot use the evidence during the hearing. The Department of Revenue’s website has more information about the value adjustment board and contact information for county officials. http://floridarevenue.com/property/Pages/Home.aspx At the Hearing You and the property appraiser will have an opportunity to present evidence. The VAB should follow the hearing schedule as closely as possible to ensure that it hears each party. You or the property appraiser may ask the VAB to swear in all witnesses at your hearing. If your hearing has not started within two hours after it was scheduled, you are not required to wait. Tell the chairperson that you are leaving, and the clerk will reschedule your hearing. After the Hearing If a special magistrate heard your petition, the magistrate will provide a written recommendation to the clerk. The clerk will send copies to you and the property appraiser. All meetings of the VAB are open to the public. The clerk will notify you of the VAB’s final decision. The decision notice will explain whether the VAB made any changes. It will list the information that the VAB considered, as well as the legal basis for the decision. The VAB must issue all final decisions within 20 calendar days of the last day it was in session. You may file a lawsuit in circuit court if you do not agree with the VAB’s decision. Property Tax Rates Local Taxing Authorities Taxing authorities set property tax rates. They may include a city, county, school board, or water management or other special district. They hold advertised public hearings and invite the public to comment on the proposed tax rate. Deferral of Tax Payments County Tax Collector This office sends tax bills, collects payments, approves deferrals, and sells tax certificates on properties with delinquent taxes. They answer questions about payment options and deferrals. Property Value or Exemptions County Property Appraiser Property appraisers establish the value of your property each year as of January 1. They review and apply exemptions, assessment limitations, and classifications that may reduce your property’s taxable value. Appeals County Value Adjustment Board (VAB) The VAB hears appeals regarding exemptions, classifications, property assessments, tax deferrals, homestead portability, and change of ownership or control or and qualifying improvement determinations. 07/09/2021 Item 11B 1 EXECUTIVE SUMMARY Recommendation to adopt by resolution internal operating procedures, which supplement 12D-9, Florida Administrative Code (F.A.C.). OBJECTIVE: To consider a resolution adopting internal operating procedures. CONSIDERATIONS: Section 12D-9.005(2)(a), Florida Administrative Code, provides that the Value Adjustment Board may adopt additional internal operating procedures, not rules, that do not conflict with, change, expand, suspend, or negate the rules adopted in rule Chapter 12D-9 or other provisions of law, and only to the extent indispensable for the efficient operation of the Value Adjustment Board. If the Value Adjustment Board finds it appropriate, the VAB would adopt an internal operating procedure to supplement Section 12D-9.020(2)(a), Florida Administrative Code, to require petitioners who choose to participate in an exchange of evidence with the property appraiser, to provide to the property appraiser an original, plus one (1) copy, of all documentation to be presented at the hearing, and/or to file evidence electronically. RECOMMENDATION: To adopt the proposed VAB Resolution 2021-03 (attached) to administer these internal operating procedures regarding evidence exchange documentation. Attachments • Florida Administrative Code Section 12D-9.005 • Florida Administrative Code Section 12D-9.020(2)(a) • VAB Resolution 2021-03 (Proposed) • Collier County Value Adjustment Board (VAB) Local Operating Policies and Procedures: Evidence Uploads • Collier County Value Adjustment Board Local Telephonic hearings Policies and Procedures 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 194.011(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-9.020 Exchange of Evidence. (1)(a)1. At least 15 days before a petition hearing, the petitioner shall provide to the property appraiser a list of evidence to be presented at the hearing, a summary of evidence to be presented by witnesses, and copies of all documentation to be presented at the hearing. 2. To calculate the fifteen (15) days, the petitioner shall use calendar days and shall not include the day of the hearing in the calculation, and shall count backwards from the day of the hearing. The last day of the period shall be included unless it is a Saturday, Sunday, or legal holiday, in which event the period shall run until the end of the next previous day that is neither a Saturday, Sunday, or legal holiday. (b) A petitioner’s noncompliance with paragraph (1)(a), does not affect the petitioner’s right to receive a copy of the current property record card from the property appraiser as described in Section 194.032(2)(a), F.S. (c) A petitioner’s noncompliance with paragraph (1)(a), does not authorize a value adjustment board or special magistrate to exclude the petitioner’s evidence. However, under Section 194.034(1)(h), F.S., if the property appraiser asks in writing for specific evidence before the hearing in connection with a filed petition, and the petitioner has this evidence and knowingly refuses to provide it to the property appraiser a reasonable time before the hearing, the evidence cannot be presented by the petitioner or accepted for consideration by the board or special magistrate. Reasonableness shall be determined by whether the material can be reviewed, investigated, and responded to or rebutted in the time frame remaining before the hearing. These requirements are more specifically described in subsection (8), of this rule, and in paragraphs 12D-9.025(4)(a) and (f), F.A.C. (2)(a) If the property appraiser receives the petitioner’s documentation as described in paragraph (1)(a), and if requested in writing by the petitioner, the property appraiser shall, no later than seven (7) days before the hearing, provide to the petitioner a list of evidence to be presented at the hearing, a summary of evidence to be presented by witnesses, and copies of all documentation to be presented by the property appraiser at the hearing. The evidence list must contain the current property record card. There is no specific form or format required for the petitioner’s written request. (b) To calculate the seven (7) days, the property appraiser shall use calendar days and shall not include the day of the hearing in the calculation, and shall count backwards from the day of the hearing. The last day of the period so computed shall be included unless it is a Saturday, Sunday, or legal holiday, in which event the period shall run until the end of the next previous day which is neither a Saturday, Sunday, or legal holiday. (3)(a) If the petitioner does not provide the information to the property appraiser described in paragraph (1)(a), the property appraiser need not provide the information to the petitioner as described in subsection (2). (b) If the property appraiser does not provide the information to the petitioner within the time required by paragraph (2)(b), the hearing shall be rescheduled to allow the petitioner additional time to review the property appraiser’s evidence. (4) By agreement of the parties the evidence exchanged under this rule section shall be delivered by regular or certified U.S. mail, personal delivery, overnight mail, FAX or email. The petitioner and property appraiser may agree to a different timing and method of exchange. “Provided” means received by the party not later than the time frame provided in this rule section. If either party does not designate a desired manner for receiving information in the evidence exchange, the information shall be provided by U.S. mail. The property appraiser shall provide the information at the address listed on the petition form for the petitioner. (5) Level of detail on evidence summaries: The summaries of evidence to be presented by witnesses for the petitioner and the property appraiser under this rule section shall be sufficiently detailed as to reasonably inform a party of the general subject matter of the witness’ testimony, and the name and address of the witness. (6) Hearing procedures: 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. (7) A property appraiser shall not use at a hearing evidence that was not supplied to the petitioner as required. The remedy for such noncompliance shall be a rescheduling of the hearing to allow the petitioner an opportunity to review the information of the property appraiser. (8) No petitioner may present for consideration, nor may a board or special magistrate accept for consideration, testimony or other evidentiary materials that were specifically requested of the petitioner in writing by the property appraiser in connection with a filed petition, of which the petitioner had knowledge and denied to the property appraiser. Such evidentiary materials shall be considered timely if provided to the property appraiser no later than fifteen (15) days before the hearing in accordance with the exchange of evidence rules in this section. If provided to the property appraiser less than fifteen (15) days before the hearing, such materials shall be considered timely if the board or special magistrate determines they were provided a reasonable time before the hearing, as described in paragraph 12D-9.025(4)(f), F.A.C. A petitioner’s ability to introduce the evidence, requested of the petitioner in writing by the property appraiser, is lost if not provided to the property appraiser as described in this paragraph. This provision does not preclude rebuttal evidence that was not specifically requested of the petitioner by the property appraiser. (9) As the trier of fact, the board or special magistrate may independently rule on the admissibility and use of evidence. If the board or special magistrate has any questions relating to the admissibility and use of evidence, the board or special magistrate should consult with the board legal counsel. The basis for any ruling on admissibility of evidence must be reflected in the record. Rulemaking Authority 194.011(5), 194.034(1), 195.027(1), 213.06(1) FS. Law Implemented 194.011, 194.015, 194.032, 194.034, 194.035, 195.022 FS. History–New 3-30-10, Amended 6-14-16, 4-10-18. VAB RESOLUTION 2021- _____ A RESOLUTION OF THE VALUE ADJUSTMENT BOARD OF COLLIER COUNTY, FLORIDA, RELATING TO THE ADOPTION OF INTERNAL OPERATING PROCEDURES TO SUPPLEMENT CHAPTER 12D-9, FLORIDA ADMINISTRATIVE CODE: THE REQUIREMENTS FOR VALUE ADJUSTMENT BOARDS IN ADMINISTRATIVE REVIEWS; UNIFORM RULES OF PROCEDURE FOR HEARINGS BEFORE VALUE ADJUSTMENT BOARDS WHEREAS, Section 12D-9.005(2)(a), Florida Administrative Code, provides that the Value Adjustment Board may adopt additional internal operating procedures, not rules, that do not conflict with, change, expand, suspend, or negate the rules adopted in rule Chapter 12D-9 or other provisions of law, and only to the extent indispensable for the efficient operation of the Value Adjustment Board; and WHEREAS, the Value Adjustment Board finds it appropriate to adopt an internal operating procedure to supplement Section 12D-9.020(2)(a), Florida Administrative Code, to require petitioners who choose to participate in an exchange of evidence with the property appraiser, to provide to the property appraiser an original, plus one (1) copy, of all documentation to be presented at the hearing, or to file evidence electronically. WHEREAS, the Value Adjustment Board finds it appropriate to adopt internal operating procedures to supplement Chapter 12D-9, Florida Administrative Code, to provide petitioner with guidance on evidence uploaded into the Value Adjustment Board’s Axia system and the submission of paper evidence to Value Adjustment Board Administration, and WHEREAS, the Value Adjustment Board finds it appropriate to adopt internal operating procedures to supplement Section 12D-9.026, Florida Administrative Code, as permitted, to provide local policies and procedures for conducting telephonic hearings. NOW, THEREFORE, BE IT RESOLVED BY THE VALUE ADJUSTMENT BOARD OF COLLIER COUNTY, FLORIDA, that: 1. For petitioners who choose to participate in an exchange of evidence with the property appraiser under Section 12D- 9.020(2)(a), the petitioner shall provide the property appraiser with a written list and summary of evidence to be presented at the hearing, together with copies of all documentation to be presented at the hearing. The petitioner must provide the property appraiser with two (2) copies in total of the evidence package, unless submitted electronically. 2. All other terms and conditions of Section 12D-9.020(2)(a), Florida Administrative Code, shall remain unchanged. 3. The Value Adjustment Board hereby approves and adopts the local policies and procedures entitled “Collier County Value Adjustment Board (VAB) Local Operating Policies and Procedures; Evidence Uploads”. 4. The Value Adjustment Board hereby approves and adopts the local policies and procedures entitled “Collier County Value Adjustment Board Local Telephonic Hearings Policies and Procedures”. 5. This Resolution shall become effective upon adoption and shall supersede VAB Resolution 2020-03. This Resolution of the Value Adjustment Board adopted this ______ day of ____________, 2021, after motion, second and majority vote. ATTEST: VALUE ADJUSTMENT BOARD Approved as to form CRYSTAL K. KINZEL, CLERK COLLIER COUNTY, FLORIDA and legal sufficiency: BY: ________________________ BY: ________________________ ________________________ , Deputy Clerk Chairman Holly E. Cosby, Esq. VAB Legal Counsel Collier County Value Adjustment Board (VAB) Local Operating Policies and Procedures: Evidence Uploads 1) Subject to the Collier County Property Appraiser’s (PAO) express written consent, which consent shall be provided to the VAB in writing on an annual basis by electronic mail (E-mail) any evidence uploaded by the petitioner into the VAB Axia system (Axia) may be admissible during the corresponding hearing, so long as a) such evidence is uploaded into Axia at least fifteen (15) calendar days prior to the corresponding hearing or a reasonable time prior to hearing [as defined by Rules 12D- 9.020(1)(a)(2)(c) and 12D-9.020(8), F.A.C.], if not available fifteen (15) calendar days before said hearing, and b) so long as the PAO has no other valid objection to any such evidence. Consent may be reasonably withheld by the PAO by advising the VAB, in writing, via E-mail, prior to the next VAB organizational meeting. Further, the PAO consent is only applicable to this Paragraph 1 of the VAB Local Evidence Policies and Procedures and the VAB hereby confirms that, consistent with Section 12D-9.023(1) of the Florida Administrative Code, the PAO does not control or influence any portion of the VAB process. 2) The uploading of petitioner evidence into Axia will not commence the evidence exchange process. In order to commence the evidence exchange process, petitioner must follow Florida Statute Section 194.011(4) and any corresponding section of the Florida Statutes and Florida Administrative Code. Any request for PAO evidence uploaded into Axia will NOT constitute a formal request for PAO evidence. The VAB follows the requirements of the Florida Statutes and the Florida Administrative Code with regards to the evidence exchange process, and any and all parties are strongly encouraged to review such requirements and follow the same. 3) If petitioner has indicated on the petition that petitioner is unable to attend the hearing, but would like the VAB to consider evidence in petitioner’s absence, evidence must be uploaded into Axia prior to the hearing, pursuant to the sections of the Florida Statutes and the Florida Administrative Code which apply to evidence. If the petitioner is unable to upload evidence into Axia, then one (1) copy of the evidence packet must be provided to the Collier County Clerk’s Office at Office of the Clerk of the Circuit Court and Comptroller, ATTN: VAB, 3299 Tamiami Trail East, Suite # 401, Naples, FL 34112 at least fifteen (15) business days prior to the hearing. The petitioner must also participate in the evidence exchange process set forth in Florida Statute Section 194.011(4) and any corresponding section of the Florida Statutes and Florida Administrative Code. 4) Evidence may be uploaded directly to the petition record on the VAB website. Evidence must be in PDF file format, less than 60MB in size. To upload petitioner evidence, the petitioner should a) Select "Value Adjustment Board", then “Access Filed Petitions”, at the Clerk's website: https://app.collierclerk.com/axiaweb2020 b) Enter Transaction # and Password (provided on the petition receipt) to access and open the petition record, select the "Upload Docs" icon, and follow the prompts. 5) C ollier County VAB Evidence Upload Policy: a) Unless otherwise noted, the parties must upload their own respective evidence into Axia. b) Each party submitting evidence should number each page of any and all evidence and/or documentation submitted which contains multiple pages. c) In the event that a party is unable to upload evidence into Axia, then said party must: 1) Contact the VAB Clerk for assistance in resolving the issue at vabclerk@collierclerk.com or 239.252.8399 . 2) If the issue cannot be resolved, provide any and all such evidence as PDF documents of reasonable size (less than 60 MB) to the VAB Clerk via email to vabclerk@collierclerk.com. d) The VAB Clerk will scan and upload paper evidence provided by a party ONLY IF such party has no access to a computer and no means to accomplish #1 or #3 above. e) Please note: Any and all evidence submitted to the VAB Clerk will be promptly scanned into the electronic petition record only if the party submitting such evidence is unable to upload such evidence in the Axia system, and any such evidence will thereafter be accessible to both the petitioner and the PAO. PAO evidence may not be visible to petitioner if petitioner has not properl y initiated the Evidence Exchange process as described above. f) The VAB is not responsible for the accuracy nor completeness of any uploaded evidence. It is the sole responsibility of the petitioner to log into their petition record and confirm the accuracy and/or completeness of any and all evidence scanned and/or uploaded to petitioner’s petition record. The petitioner must immediately notify the VAB Clerk of any discrepancy in evidence provided versus evidence scanned and/or uploaded to petitioner’s petition record. g) Evidence submitted, no matter the method, becomes part of the petition record and will not be returned. 6) To facilitate processing of paper evidence submitted to the VAB Clerk, parties submitting evidence should: a) Not use staples or tape. b) Provide photographs on 8-1/2" x 11" pages, captioned on the front sides. c) Include only pages no larger than 8-1/2" x 14". d) Provide all documents in "unbound" format. (Do not use binders, notebooks, report covers, index dividers, plastic sleeves or other bindings.) 7) At the hearing, connections will be provided to allow each party, using their own laptop computers, to access the internet and allow each party to control the display of their own evidence that has been scanned or uploaded into the electronic petition record. Please contact the VAB Clerk at vabclerk@collierclerk.com or 239.252.8399 for details regarding equipment and other requirements for this access. Confidential information: Any party submitting information, evidence and/or documentation which such party deems confidential must provide express/written notice of the confidential nature of any such information, evidence and/or documentation directly to the Collier County VAB. Said notice of confidential information, evidence and/or documentation must accompany such information, evidence and/or documentation, or the party shall mark any and all such information, evidence and/or documentation as confidential in such a way that it is obvious to any person that views the same that such information, evidence and/or documentation should be treated as confidential. Additionally, any party providing testimony which such party deems to be confidential must indicate the same during the hearing so that the verbatim record reflects the confidential nature of any such testimony. No party will be forced to disclose confidential information that said party may have in its possession. COLLIER COUNTY VALUE ADJUSTMENT BOARD LOCAL TELEPHONIC HEARINGS POLICIES AND PROCEDURES The following procedures must be followed in order to participate telephonically in any hearing before the Collier County Value Adjustment Board (VAB). These local policies and procedures do not change, extend or shorten statutory evidence exchange requirements. All parties must comply with statutory evidence exchange requirements, and the local procedures set forth herein are for the production of evidence to VAB Administration only, and only for matters where telephonic hearings have been permitted. 1. A request to participate telephonically must be received by the VAB no later than THREE (3) BUSINESS DAYS PRIOR TO THE SCHEDULED HEARING DATE to allow sufficient time for VAB Administration and the appointed special magistrate to make the necessary provisions. The request must be submitted on the local VAB form, available on the VAB link on the Clerk’s website at: https://app.collierclerk.com/board-records-vab/value-adjustment-board and e-mailed to vabclerk@collierclerk.com; or mailed to Collier County Clerk of the Circuit Court, Board Minutes and Records Department, 3299 Tamiami Trail East, Suite 401, Naples, FL 34112-5746 or Clerk of the Circuit Court, Board Minutes & Records Department, PO Box 413044, Naples, FL 34101-3044; or faxed to (239) 252-8408. By requesting a telephonic hearing, a party expressly agrees to the following procedures set forth below. 2. Telephonic hearings will be scheduled only if the telephonic hearing is requested within the time frame set forth herein, and the party requesting the telephonic hearing(s) has a valid medical reason that does not allow him/her to be physically present, which medical reason may include quarantine issues due to a state, national or global pandemic. 3. Upon receipt of the request for a telephonic hearing, so long as said request is granted, the VAB Clerk will provide the parties with procedures for telephonic hearings and will provide the party requesting a telephonic hearing with the telephone number to the Hearing Room or Chambers in which the hearing will be held. a) Any and all parties and witnesses must appear in person during a VAB hearing at the time of the scheduled telephonic hearing, unless a specific and timely request is made, in writing to the VAB Clerk, to appear by telephone. b) The party requesting a telephonic hearing shall call the Hearing Room or Chambers at the time designated on their hearing notice. Failure to call the Hearing Room or Chambers at the time designated on the hearing notice will result in a failure to appear and a no-show/denied recommended decision will be issued by the special magistrate. c) Remote parties (parties not personally present in the hearing room) shall not use a speaker phone during the telephonic hearing, as this may interfere with the recording of the hearing; clarity is of the utmost importance. d) If more than one party or witness is participating telephonically, parties shall identify themselves each time they speak so that all parties will know who is addressing the VAB at all times. e) The VAB will conduct all telephonic hearings according to Florida law, Florida Administrative Code Sections 12D-9 and 12D-10 and any other applicable law, rule or legal resource governing telephonic hearings. f) If a party requests a telephonic hearing, the party is still required to follow the sections of the Florida Statutes and the Florida Administrative Code which apply to the exchange of evidence. All Evidence must be MAILED or EMAILED to the VAB Clerk at the addresses set forth above so that the same is received by the VAB Clerk no later than three (3) business days prior to the telephonic hearing. This requirement is in addition to the requirements set out in the Collier County VAB Local Evidence Policies and Procedures. These policies and procedures require that in the event a taxpayer or taxpayer representative uploads evidence into the Axia system, any such evidence shall be uploaded into the VAB Axia system at least fifteen (15) calendar days prior to the corresponding hearing or a reasonable time prior to the corres ponding hearing, if not available fifteen (15) calendar days prior to the corresponding hearing. g) The party requesting a telephonic hearing must also specify in their request whether any witnesses will be presenting evidence, and whether said witnesses will be appearing by telephone or in person. Any and all parties and/or witnesses appearing by telephone for a VAB hearing must be sworn in at the commencement of the hearing by a notary public or other person commissioned to administer an oath. In instances where the remote party is unable to appear before a notary, such as a medical reason as listed above, the remote party will be required to provide identifying information as follows: 1) Licensed taxpayer representatives - the licensed taxpayer representative should be prepared to state, for the record, their name, their title (i.e. attorney, CPA, broker, etc.), their business address and license number as identifying information. 2) Unlicensed taxpayer representatives - the unlicensed taxpayer representative should be prepared to state, for the record, their name, the name of the company they work for, their title within that company, the business address for the company and the names of the represented taxpayer(s). 3) Collier County Property Appraiser Agents - should have someone else from their office appear to assist in providing identifying information, and should be prepared to state, for the record, their name, their title within the Property Appraiser’s Office and their business address. 4) Taxpayers - should be prepared to state, for the record, their name, their address, their phone number, their date of birth and the last four digits of their social security number. The identifying information will be made part of the verbatim record but will NOT be made part of the recommended decision or the final decision. The special magistrate will only include information within the recommended decision, that indicates that the special magistrate requested identifying information from the remote party in order to administer an oath, and that the remote party provided the same to the satisfaction of the presiding special magistrate. COLLIER COUNTY VALUE ADJUSTMENT BOARD REQUEST FOR TELEPHONIC HEARING Hearing Location: Collier County Clerk of the Circuit Court, 3299 Tamiami Trail East, Suite/Room _________, Naples, FL 34112-5746 Petition No(s): Hearing Date/Time: TAXPAYER/AGENT INFORMATION Name: ________________________________________________________________________________ Telephone: ____________________________________ Email: ________________________________ COMPLETE ALL THAT APPLY Names of the parties/witnesses that will participate telephonically at the hearing: __________________ _____________________________________________________________________________________ _____________________________________________________________________________________ Names of the parties/witnesses that will appear in person at the hearing: _________________________ _____________________________________________________________________________________ _____________________________________________________________________________________ By signing this request form, I understand and agree to the following: I will have a notary present at my telephonic hearing to administer an oath, or if, due to medical reasons, I am unable to have a notary present, I will provide identifying information as required The requesting party has a valid medical reason that does not allow him/her to be physically present. Any and all evidence that the Taxpayer/Agent wishes to have considered at the hearing has been or will be exchanged with the Property Appraiser pursuant to Florida law AND one (1) additional HARD COPY of any such exchanged evidence will be MAILED or EMAILED to the VAB Clerk so that the same is received by the VAB Clerk no later than three (3) business days prior to the corresponding hearing. All other conditions described in the Collier County Value Adjustment Board Telephonic Hearing Procedures are available at the Value Adjustment Board link at the Clerk's website: https://app.collierclerk.com/board- records-vab/value-adjustment-board Taxpayer/Agent (Circle One) Signature Printed Name Date Requests for Telephonic Hearings must be received by the VAB clerk no later than three (3) business days prior to the scheduled hearing date. Requests may be mailed to Collier County Clerk of the Circuit Court and Comptroller, Board Minutes and Records Department, 3299 Tamiami Trail East, Suite 401, Naples, FL 34112-5746 or Clerk of the Circuit Court, Board Minutes & Records Department, PO Box 413044, Naples, FL 34101-3044; or e-mailed to vabclerk@collierclerk.com; or faxed to (239) 252-8408 *These local policies and procedures do not change, extend or shorten statutory evidence exchange requirements. All parties must comply with statutory evidence exchange requirements, and the local procedures set forth herein are for the production of evidence to VAB Administration only, and only for matters where telephonic hearings have been permitted. Special Magistrate Authorization to Conduct Specific Telephonic Value Adjustment Board (VAB) Hearings – Collier County VAB I hereby acknowledge my consent to allow the: petitioner, petitioner representative, witness or property appraiser agent (circle one) to participate telephonically during the hearing(s) for the petition(s) referenced below. I understand that I must be physically present in the hearing room, along with all other parties and witnesses. I hereby decline my consent to allow the: petitioner, petitioner representative, witness or property appraiser agent (circle one) to appear by telephone for the petition(s) referenced below. Petition Number(s): Date Request Received: Special Magistrate Date Special Magistrate Blanket Authorization to Conduct Telephonic Value Adjustment Board (VAB) Hearings for the _____ VAB Session - Collier County VAB I, _____________________________ [print name], hereby acknowledge my consent to conduct telephonic hearings during the _____ VAB Session, so long as any and all parties requesting telephonic hearings meets the requirements of the Collier County VAB. I understand that in all instances where a party or witness has requested to appear telephonically, I must be physically present in the hearing room, along with all other parties and witnesses. Special Magistrate Date Collier County Value Adjustment Board Telephonic Hearing Sworn Affidavit Petition Number: ____________________ I hereby swear and affirm that all statements made by me, ____________________________________, party/witness (Circle One) in the above referenced Collier County Value Adjustment Board Petition, were the truth and nothing but the truth, during the telephonic hearing held in the Value Adjustment Board Hearing Room, on______________________, 20_____ at _________ a.m./p.m. for the above referenced Collier County Value Adjustment Board Petition. Signature: __________________________________ Printed Name: _______________________________ ACKNOWLEDGEMENT State of _________________________County of _________________________ Before me, the undersigned authority, personally appeared____________________________________, who produced _______________________as identification, or who is personally known to me, and who by me was duly sworn, states that his/her testimony during the hearing for above referenced Collier County Value Adjustment Board Petition was the truth and nothing but the truth. In witness my hand and official seal this ________day of _____________________, 20 . ______________________________ Notary Public (SEAL) This original notarized document must be submitted by e-mail to vabclerk@collierclerk.com after the hearing, no later than the end of the next business day. This original document must also be mailed to the address below within seven (7) days of the hearing date: Collier County Clerk of the Circuit Court and Comptroller Board Minutes and Records Department 3299 Tamiami Trail East, Suite 401 Naples, FL 34112-5746 or Clerk of the Circuit Court and Comptroller Board Minutes and Records Department PO Box 413044 Naples, FL 34101-3044 07/09/2021 Item 11C 1 EXECUTIVE SUMMARY Direction given in regards to Good Cause Determinations OBJECTIVE: To give direction to VAB Legal Counsel and the Board Clerk in regards to “Good Cause Determinations”. CONSIDERATIONS: (For Late-Filed Petitions) The Clerk may accept, but not schedule for hearing, a VAB petition filed after the statutory deadline has expired. A petition and a non-refundable $15 filing fee may be submitted to the VAB or its designee for a good cause determination if the petition is accompanied by a written explanation with proof of the extraordinary circumstances that delayed the filing. In determining “good cause”, the VAB Legal Counsel requests permission to request additional and supplemental information from petitioners, when needed, for thorough good cause reviews. If there is a determination that the taxpayer has shown good cause for missing the deadline, a hearing will be scheduled. Historically, the VAB Legal Counsel has determined “good cause” for the Board (as directed by the VAB). (For Good Cause Reschedules) F.S. Chapter 194.032(2)(a) “The petitioner and the property appraiser may each reschedule the hearing a single time for good cause. As used in this paragraph, the term “good cause” means circumstances beyond the control of the person seeking to reschedule the hearing which reasonably prevent the party from having adequate representation at the hearing. The petitioner or the property appraiser may request a reschedule of a hearing for “good cause” by submitting a written request to the board clerk before the scheduled appearance or as soon as practicable. Reasons for “good cause” that a board clerk or board designee may consider in providing for a rescheduling are: Petitioner is scheduled for a VAB hearing for the same time in another jurisdiction; Illness of the petitioner or a family member; Death of a family member; The hearing does not begin within a reasonable time of their scheduled hearing time; Other reasons beyond the control of the petitioner. In determining “good cause”, the VAB Administration requests permission to request additional and supplemental information from petitioners and/or property appraiser, when needed, for thorough good cause reviews. If the board clerk or board clerk designee determines that the request does not show good cause, the request will be denied and the board may proceed with the hearing as scheduled. 07/09/2021 Item 11C 2 If the hearing is rescheduled by the petitioner or the property appraiser, the clerk shall notify the petitioner of the rescheduled time of his or her appearance at least 15 calendar days before the day of the rescheduled appearance, unless this notice is waived by both parties”. RECOMMENDATION: To designate the VAB Legal Counsel to determine “Good Cause” for late filed petitions for the 2021 tax year and to designate the VAB Clerk to determine “Good Cause” for hearing reschedules (with VAB Legal Counsel guidance) for the 2021 tax year. With this designation, it permits the VAB Legal Counsel and the VAB Clerk to request additional and supplemental information from petitioners and/or the property appraiser, when needed, for thorough good cause reviews for late-filed petitions and for reschedules of hearings. 07/09/2021 Item 11D 1 EXECUTIVE SUMMARY Recommendation to adopt a resolution confirming a petition filing fee. OBJECTIVE: Recommendation to adopt a resolution of the Value Adjustment Board (VAB) relating to a filing fee for petitions filed pursuant to Section 194.011 Florida Statutes (F.S.). CONSIDERATIONS: Section 194.011, Florida Statutes, provides that the landowner may appeal the property appraiser’s assessment by filing a petition to the Value Adjustment Board; and if the Value Adjustment board finds it appropriate to require and confirm for each petition filed pursuant to Section 194.011, Florida Statutes (Objections to Assessments), a filing fee in the amount of $15.00 for each separate parcel of property, real or personal, covered by the petition and subject to appeal. If petition has contiguous parcels, as determined in writing by the Property Appraiser’s office, the first parcel will incur the filing of fee of $15.00, while each of the subsequent approved contiguous parcels will incur the fee of $5 for each parcel. However, no such filing fee may be required with respect to an appeal from the disapproval of homestead exemption under Section 196.151, Florida Statutes (with submittal of Property Appraiser’s denial form), or from the denial of tax deferral under Section 197.2425, Florida Statutes. RECOMMENDATION: That the Value Adjustment Board hereby requires and confirms the payment of a filing fee in the amount of $15.00 for each separate parcel of property, real or personal, covered by the petition per VAB Resolution 2021-04 (attached). Further, that this resolution adopts and incorporates the provisions of Section 194.013, Florida Statutes, and the applicable regulations set forth therein including, but not limited to, those regulations relating to single filing fees, joint petitions, waiver of filing fees, payment of filing fees, and utilization of filing fees collected. Attachment VAB Resolution 2021-04 (Proposed) VAB RESOLUTION 2021- _____ A RESOLUTION OF THE VALUE ADJUSTMENT BOARD OF COLLIER COUNTY, FLORIDA, RELATING TO A FILING FEE FOR PETITIONS FILED PURSUANT TO SECTION 194.011, FLORIDA STATUTES (OBJECTIONS TO ASSESSMENTS). WHEREAS, Section 194.011, Florida Statutes (F.S.), provides that the landowner may appeal the property appraiser’s assessment by filing a petition to the Value Adjustment Board; and WHEREAS, Section 194.013, Florida Statutes, allows the Value Adjustment Board, hereinafter "VAB", to adopt a Resolution imposing a filing fee on each separate parcel of property covered by a VAB Petition; and, WHEREAS, previous Value Adjustment Boards have determined it is in the public's best interest and welfare to impose a filing fee in order to defray the costs of administration and operation of the Value Adjustment process and that said fees continue in effect until repealed; and, WHEREAS, Florida Administrative Code (F.A.C.) Rule 12D-9.015 provides that the Board cannot extend the time for petition filing but may consider late filed petitions only if good cause for late filing is established and the delay thereof will not be prejudicial to the VAB function in the taxing process; and, WHEREAS, F.A.C. Rule 12D-9.013 provides that the VAB shall make available to the public F.A.C. Rule 12D-9, FAC Rule 12D-10, F.A.C. Rules 12D-51.001 , 51.002, 51.003, Chapters 192 through 195, F.S. and the requirements of Florida's Government in the Sunshine Law. NOW, THEREFORE, BE IT RESOLVED BY THE VALUE ADJUSTMENT BOARD OF COLLIER COUNTY, FLORIDA, that: 1. There is hereby authorized, established, imposed, confirmed, and continued a filing fee upon each separate parcel of property covered by petitions filed pursuant to Florida Statutes Section 194.011. Said filing fee as provided herein shall be imposed by the Clerk of the VAB on future year petitions unless specifically repealed or modified by the Value Adjustment Board. 2. The amount of such filing fee is hereby established in an amount of $15.00 per each separate, non-contiguous parcel of property, real or personal, covered by a petition filed pursuant to 194.011, Florida Statutes and subject to appeal. An owner of contiguous, undeveloped parcels may file with the Value Adjustment Board a single joint petition if the property appraiser determines such parcels are substantially similar in nature. A condominium association, cooperative association, or any homeowners' association as defined in s. 723.075, F.S., with approval of its board of administration or directors, may file with the value adjustment board a single joint petition on behalf of any association members who own parcels of property which the property appraiser determines are substantially similar with respect to location, proximity to amenities, number of rooms, living area, and condition. For joint petitions, a filing fee in the amount of $15.00 for the petition, plus a fee of $5.00 for each parcel included in the petition will be imposed. No such filing fee will be required by a taxpayer who demonstrates at the time of filing, by an appropriate certificate or other documentation issued by the Department of Children and Family Services and submitted with the petition, that they are receiving assistance under Chapter 414, Florida Statutes or with respect to an appeal from any of the following: (A) Disapproval of homestead exemption under F.S. Section 196.151 or; (B) Disapproval of homestead tax deferral under F.S. Section 197.252. 3. Said filing fee instituted and imposed hereby shall be paid to the Clerk of the VAB at the time of filing. 4. Failure to pay said fee will result in the petition being incomplete; and the petition may be rejected. 5. The collection, failure to pay, allocation, refund, and waiver of the filing fee shall be as governed by F .S. Section 194.013. 6. It is the intent of this Resolution to adopt and incorporate the provisions of Section 194.013, Florida Statutes, and such provisions are controlling as to any inconsistent provisions hereof. 7. Any Petition filed after the statutory deadline for petition filing, as set forth by Florida Statutes 194.011 (3), may be considered for determination as to whether there is good cause justifying the late filing. If no good cause for the late filing is found to exist, the petition will not be scheduled for further consideration or hearing. 8. The Clerk of the VAB is hereby directed to notify all petitioners to the VAB of the existence and availability of DOR F.A.C. Rule 12D-9, FAC Rule 12D-10, F.A.C. Rules 12D-51.001, 51.002, 51.003, Chapters 192 through 195, F.S. and the requirements of Florida's Government in the Sunshine / open government laws. 9. It is the intent of this Resolution to adopt and incorporate the provisions of Florida Statute Chapter 194, F.A.C. Rule 12D-9, and F.A.C. Rule 12D-10, and such provisions are controlling as to any inconsistent provisions hereof. 10. This Resolution shall become effective upon adoption. This Resolution of the Value Adjustment Board adopted this ______ day of ____________, 2021, after motion, second and majority vote. ATTEST: VALUE ADJUSTMENT BOARD CRYSTAL K. KINZEL, CLERK COLLIER COUNTY, FLORIDA BY: __________________________ BY: ____________________________ , Deputy Clerk Chairman Approved as to form and legal sufficiency: ____________________ Holly E. Cosby, Esq. VAB Legal Counsel 07/09/2021 Item 11E 1 EXECUTIVE SUMMARY Recommendation to execute the Initial Certification of the Value Adjustment Board (DR-488p) for Real Property and Tangible Personal Property. OBJECTIVE: To execute and file the Initial Certification of the Value Adjustment Board for Real Property and Tangible Personal Property for the 2021 Tax Roll Year. CONSIDERATIONS: Chapter 197.323 and Chapter 193.122(1), Florida Statutes identifies the requirements necessary to extend the tax roll beyond November 1 of said tax year. The Value Adjustment Board hearings will not conclude prior to November 1, thus an extension of the Tax Roll is needed. Each year in October, the Collier County Tax Collector requests that the Board of County Commissioners extend the tax roll past November 1. The Value Adjustment Board must certify the initial tax roll and again after all hearings required by Florida Statute 194.032 have been held. These certificates shall be attached to each roll as required by the Department of Revenue. RECOMMENDATION: To authorize the VAB Chairman to execute the Department of Revenue Form DR-488p for both Real Property and Tangible Personal Property as the Initial Certification of the Value Adjustment Board for the 2021 Tax Roll Year. Attachments Florida Statute 197.323 Florida Statute 193.122 DR-488p for Real Property DR-488p for Tangible Personal Property Select Year: 2020 Go The 2020 Florida Statutes Title XIV TAXATION AND FINANCE Chapter 197 TAX COLLECTIONS, SALES, AND LIENS View Entire Chapter 197.323 Extension of roll during adjustment board hearings.— (1) Notwithstanding the provisions of s. 193.122, the board of county commissioners may, upon request by the tax collector and by majority vote, order the roll to be extended prior to completion of value adjustment board hearings, if completion thereof would otherwise be the only cause for a delay in the issuance of tax notices beyond November 1. For any parcel for which tax liability is subsequently altered as a result of board action, the tax collector shall resolve the matter by following the same procedures used for correction of errors. However, approval by the department is not required for refund of overpayment made pursuant to this section. (2) A tax certificate or warrant shall not be issued under s. 197.413 or s. 197.432 with respect to delinquent taxes on real or personal property for the current year if a petition currently filed with respect to such property has not received final action by the value adjustment board. History.—s. 156, ch. 85-342; s. 163, ch. 91-112. Copyright © 1995‐2021 The Florida Legislature • Privacy Statement • Contact Us Copyright © 1995-2021 The Florida Legislature • Privacy Statement • Contact Us Select Year: 2020 Go The 2020 Florida Statutes Title XIV TAXATION AND FINANCE Chapter 193 ASSESSMENTS View Entire Chapter 193.122 Certificates of value adjustment board and property appraiser; extensions on the assessment rolls.— (1) The value adjustment board shall certify each assessment roll upon order of the board of county commissioners pursuant to s. 197.323, if applicable, and again after all hearings required by s. 194.032 have been held. These certificates shall be attached to each roll as required by the Department of Revenue. Notwithstanding an extension of the roll by the board of county commissioners pursuant to s. 197.323, the value adjustment board must complete all hearings required by s. 194.032 and certify the assessment roll to the property appraiser by June 1 following the assessment year. The June 1 requirement shall be extended until December 1 in each year in which the number of petitions filed increased by more than 10 percent over the previous year. (2) After the first certification of the tax rolls by the value adjustment board, the property appraiser shall make all required extensions on the rolls to show the tax attributable to all taxable property. Upon completion of these extensions, and upon satisfying himself or herself that all property is properly taxed, the property appraiser shall certify the tax rolls and shall within 1 week thereafter publish notice of the date and fact of extension and certification on the property appraiser’s website and in a periodical meeting the requirements of s. 50.011 and publicly display a notice of the date of certification in the office of the property appraiser. The property appraiser shall also supply notice of the date of the certification to any taxpayer who requests one in writing. These certificates and notices shall be made in the form required by the department and attached to each roll as required by the department by rule. (3) When the tax rolls have been extended pursuant to s. 197.323, the second certification of the value adjustment board shall reflect all changes made by the board together with any adjustments or changes made by the property appraiser. Upon such certification, the property appraiser shall recertify the tax rolls with all changes to the collector and shall provide public notice of the date and fact of recertification pursuant to subsection (2). (4) An appeal of a value adjustment board decision pursuant to s. 194.036(1)(a) or (b) by the property appraiser shall be filed prior to extension of the tax roll under subsection (2) or, if the roll was extended pursuant to s. 197.323, within 30 days of recertification under subsection (3). The roll may be certified by the property appraiser prior to an appeal being filed pursuant to s. 194.036(1)(c), but such appeal shall be filed within 20 days after receipt of the decision of the department relative to further judicial proceedings. (5) The department shall promulgate regulations to ensure that copies of the tax rolls are distributed to the appropriate officials and maintained as part of their records for as long as is necessary to provide for the orderly collection of taxes. Such regulations shall also provide for the maintenance of the necessary permanent copies of such rolls. (6) The property appraiser may extend millage as required in subsection (2) against the assessment roll and certify it to the tax collector even though there are parcels subject to judicial or administrative review pursuant to s. 194.036(1). Such parcels shall be certified and have taxes extended against them in accordance with the decisions of the value adjustment board or the property appraiser’s valuation if the roll has been extended pursuant to s. 197.323, except that payment of such taxes by the taxpayer shall not preclude the taxpayer from being required to pay additional taxes in accordance with final judicial determination of an appeal filed pursuant to s. 194.036(1). (7) Each assessment roll shall be submitted to the executive director of the department in the manner and form prescribed by the department within 1 week after extension and certification to the tax collector and again after recertification to the tax collector, if applicable. When the provisions of s. 193.1145 are exercised, the requirements of this subsection shall apply upon extension pursuant to s. 193.1145(3)(a) and again upon reconciliation pursuant to s. 193.1145(8)(a). History.—s. 18, ch. 70-243; s. 1, ch. 71-371; s. 9, ch. 73-172; s. 4, ch. 74-234; s. 2, ch. 76-133; s. 5, ch. 76-234; s. 1, ch. 77-174; s. 14, ch. 82-226; s. 2, ch. 82-388; ss. 3, 26, ch. 83-204; s. 55, ch. 83-217; ss. 208, 221, ch. 85-342; s. 141, ch. 91-112; s. 976, ch. 95-147; s. 3, ch. 2013-72; s. 3, ch. 2016-128. Note.—Consolidation of provisions of former ss. 193.401-193.421. Copyright © 1995‐2021 The Florida Legislature • Privacy Statement • Contact Us Us The Value Adjustment Board of has not completed its hearings and certifies on order of the Board of County Commissioners according to sections 197.323 and 193.122(1), F.S., that the assessment roll for our county has been presented by the property appraiser to include all property and information required by the statutes of the State of Florida and the requirements and regulations of the Department of Revenue. On behalf of the entire board, I certify that we have ordered this certification to be attached as part of the assessment roll. We will issue a Certification of the Value Adjustment Board (Form DR-488) under section 193.122(1) and (3), F.S., when the hearings are completed. The property appraiser will make all extensions to show the tax attributable to all taxable property under the law. DR-488P N. 12/09 Rule 12D-16.002 Florida Administrative Code Tax Roll Year Tangible Personal PropertyReal PropertyCheck one. County DateSignature, Chair of the Value Adjustment Board INITIAL CERTIFICATION OF THE VALUE ADJUSTMENT BOARD Section 193.122(1), Florida Statutes 2021 ✔ Collier The Value Adjustment Board of has not completed its hearings and certifies on order of the Board of County Commissioners according to sections 197.323 and 193.122(1), F.S., that the assessment roll for our county has been presented by the property appraiser to include all property and information required by the statutes of the State of Florida and the requirements and regulations of the Department of Revenue. On behalf of the entire board, I certify that we have ordered this certification to be attached as part of the assessment roll. We will issue a Certification of the Value Adjustment Board (Form DR-488) under section 193.122(1) and (3), F.S., when the hearings are completed. The property appraiser will make all extensions to show the tax attributable to all taxable property under the law. DR-488P N. 12/09 Rule 12D-16.002 Florida Administrative Code Tax Roll Year Tangible Personal PropertyReal PropertyCheck one. County DateSignature, Chair of the Value Adjustment Board INITIAL CERTIFICATION OF THE VALUE ADJUSTMENT BOARD Section 193.122(1), Florida Statutes 2021 ✔ Collier 07/09/2021 Item 11F 1 EXECUTIVE SUMMARY Request to destruct Value Adjustment Board Records (VAB Tax Year 2015) OBJECTIVE: To request authorization to have the destruction of VAB Records. These would include the records of the VAB Tax Year 2015. The destruction of these public records would be in accordance with the Record Retention Schedule GS1-SL for Item #375. CONSIDERATIONS: Per Florida Administrative Code, Rule 1B-24 (https://www.flrules.org/gateway/ChapterHome.asp?Chapter=1B-24) “Public Records Scheduling and Disposition”, it sets forth the standards and the procedures for the scheduling and the disposition of public records in promoting the efficient and economical management of records. General Record Schedules have been created in order to guide and ensure that records that have archival value are kept and others are retained for varying degrees of time. For State and Local Government Agencies, the General Records Schedule GS1-SL was created to guide the agencies in adhering to a retention schedule based on the various document types used within the governmental agencies. From the GS1-SL Schedule, Item #375 concerns the “Truth-In-Millage” (TRIM) Compliance Files. The retention timeframe noted for these type of files are five (5) fiscal years. The types of documents included within this series may include, but are not limited to, copies of the following: Department of Revenue (DR) forms, newspaper pages, proof of publications in local newspapers (affidavits), public hearing agendas, minutes, resolutions, etc. concerning “Truth-In- Millage” related documents. Since the Value Adjustment Board (VAB) is the public appeal process resulting from the TRIM, it too would fall under this item. Per Florida Administrative Code Chapter 12D-9.034: Record of the Proceeding. (1) The board clerk shall maintain a record of the proceeding. The record shall consist of: (a) The petition; (b) All filed documents, including all tangible exhibits and documentary evidence presented, whether or not admitted into evidence; and, (c) Meeting minutes and a verbatim record of the hearing. (2) The verbatim record of the hearing may be kept by any electronic means which is easily retrieved and copied. In counties that use special magistrates, the special magistrate shall accurately and completely preserve the verbatim record during the hearing, and may be assisted by the board clerk. In counties that do not use special magistrates, the board clerk shall accurately and completely preserve the verbatim record during the hearing. At the conclusion of each hearing, the board clerk shall retain the verbatim record as part of the petition file. (3) The record shall be maintained for four years after the final decision has been rendered by the board if no appeal is filed in circuit court, or for five years if an appeal is filed. (4) If requested by the taxpayer, the taxpayer’s representative, or the property appraiser, the board clerk shall retain these records until the final disposition of any subsequent judicial proceeding related to the same property. 07/09/2021 Item 11F 2 The FL Department of State, per Rule 1B-24.003(10), reference “Agencies shall ensure that all destruction of records is conducted in a manner that safeguards the interests of the state and the safety, security, and privacy of individuals.” “The agency shall specify the manner of destruction of such records when documenting disposition. Where possible, recycling following destruction is encouraged.” The approved methods of destruction are noted based on what type of records are being destructed: paper, electronic, or non-paper media. VAB records would consist of all three types. RECOMMENDATION: To authorize the VAB Clerk to proceed to have VAB-related documents of the 2015 Tax Year disposed of, by having them destructed by the Records Management Department of the Clerk’s agency using an approved method of destruction. Attachments Florida Administrative Code, Chapter 1B-24 State of Florida, General Records Schedule Gs1-SL, Item #375 Florida Administrative Code, Chapter 12D-9.034 Florida Department of State “Approved Methods of Destruction” COC Records Management Department’s Records Worksheet and Disposition Form CHAPTER 1 B-24 PUBLIC RECORDS SCHEDULING AND DISPOSITION I B-24.001 General 1 B-24.002 Definitions(Repealed) I B-24.003 Records Retention Scheduling and Disposition I B-24.004 Developing Requests for Records Retention Schedules(Repealed) 1B-24.005 Submitting Proposed Records Retention Schedules(Repealed) 1B-24.006 Division Criteria for Processing Proposed Records Retention Schedules(Repealed) 1B-24.007 Division Action(Repealed) 1B-24.008 Revising Records Retention Schedules(Repealed) 1 B-24.009 General Records Schedules(Repealed) IB-24.010 Records Disposition(Repealed) 1B-24.011 Division Criteria for Approval of Records Disposition Requests (Repealed) 1B-24.012 Disposition Certificate(Repealed) 1 B-24.013 Penalty for Violation(Repealed) 1B-24.001 General. 1)This chapter establishes standards and procedures for the scheduling and disposition of public records to promote economical and efficient management of records and to ensure that records of archival value under an agency's control are so designated and ultimately transferred to the Florida State Archives or to a local records office, archives,or historical records repository. 2)Each agency in the State of Florida is responsible for complying with the provisions of this chapter. 3)For the purpose of this chapter: a) "Agency" means any state, county, or municipal officer, department, district, division, board, bureau, commission or other separate unit of government created or established by law. b) "Custodian" means the elected or appointed state, county, district, or municipal officer charged with the responsibility of maintaining the office having public records,or his or her designee. c)"Disposition"means final actions taken with regard to public records that have met all retention requirements and are no longer needed for current government business as indicated in General Records Schedules or Records Retention Schedules.Disposition may include either destruction of public records or transfer of public records to the custody of another public agency such as the Florida State Archives or a local government archives or records repository. d)"Division"means the Division of Library and Information Services of the Department of State. e)"Electronic records"means any information that is recorded in machine readable form. f)"Florida State Archives"means the program maintained by the Division for the preservation of those public records and other papers that have been determined by the Division to have sufficient historical or other value to warrant their continued preservation by the state and which have been accepted by the Division for transfer to its custody. g) "General Records Schedules" means retention requirements established by the Division for public records common to all agencies or specified types of agencies within the State of Florida indicating the minimum time such records must be kept. h)"Intermediate files"(processing files)are temporary electronic files used to create,correct,reorganize,update,or derive output from master data files. Intermediate files are precursors of public records, and are not, in themselves, public records which must be retained. Intermediate files only exist provided a fmal product is subsequently generated which perpetuates, communicates, or formalizes knowledge of some type. In the absence of such a final product,processing files constitute final evidence of the knowledge to be recorded and shall not be construed as intermediate files for the purposes of this chapter. i)"Public records"are those as defined in section 119.011,F.S.,and include records that are designated by statute as confidential or exempt from public disclosure. j)"Record(master)copy"means public records specifically designated by the custodian as the official record. k)"Record series"means a group of related public records arranged under a single filing arrangement or kept together as a unit physically or intellectually)because they consist of the same form,relate to the same subject or function,result from the same activity, document a specific type of transaction, or have some other relationship arising from their creation, receipt, or use. A record series might contain records in a variety of forms and formats that document a particular program, function,or activity of the agency. 1)"Records Retention Schedule"means retention requirements established by the Division for public records held by a specified agency within the State of Florida indicating the minimum time such records must be kept. m)"Retrospective conversion project"means the bulk microfilming or digital reformatting of existing backfiles; it does not refer to day-to-day scanning of current items conducted as part of daily workflow. Rulemaking Authority 257.14,257.35(7), 257.36(6)FS.Law Implemented 257.35, 257.36 FS. History—New 1-8-80,Formerly 1A-24.01, 1A-24.001, Repromulgated 3-23-93,Amended 2-20-01, 1-18-09. 1B-24.002 Definitions. Rulemaking Authority 257.14, 257.36(7) FS. Law Implemented 257.36 FS. History-New 1-8-80, Amended 1-4-84, Formerly IA-24.02, 1A-24.002, Amended 1-7-88,Repealed 2-20-01. 1B-24.003 Records Retention Scheduling and Disposition. 1) The Division issues General Records Schedules which establish minimum retention requirements for record series common to all agencies or specified types of agencies based on the legal,fiscal,administrative,and historical value of those record series to the agencies and to the State of Florida. The General Records Schedules established by the Division, which can be obtained at http://dos.myflorida.com/library-archives/records-management/general-records-schedules/,are incorporated by reference: a) General Records Schedule GS1-SL for State and Local Government Agencies http://www.flrules.org/Gateway/reference.asp?No=Ref-08488,eff.08/17). b) General Records Schedule GS2 for Law Enforcement, Correctional Facilities, and District Medical Examiners http://www.flrules.org/Gateway/reference.asp?No=Ref-08489, eff. 08/17). c) General Records Schedule GS3 for Election Records (https://www.flrules.org/Gateway/reference.asp?No=Ref-05000, eff 2/19/15). d) General Records Schedule GS4 for Public Hospitals, Health Care Facilities and Medical Providers https://www.flrules.org/Gateway/reference.asp?No=Ref-05001,eff.2/19/15). e)General Records Schedule GS5 for Public Universities and Colleges(https://www.flrules.org/Gateway/reference.asp?No=Ref- 05002,eff.2/19/15). f) General Records Schedule GS7 for Public Schools Pre-K-12 and Adult and Career Education https://www.flrules.org/Gatewav/reference.asp?No=Ref-10357,eff.2/21/19). g) General Records Schedule for Fire Departments (Schedule GS8) (https://www.flrules.org/Gateway/reference.asp?No=Ref- 05004,eff.2/19/15). h) General Records Schedule GS9 for State Attorneys (https://www.flrules.org/Gateway/reference.asp?No=Ref-05005, eff. 2/19/15). i) General Records Schedule GS 11 for Clerks of Court (https://www.flrules.org/Gateway/reference.asp?No=Ref-05006, eff 2/19/15). j)General Records Schedule GS12 for Property(https://www.flrules.org/Gateway/reference.asp?No=Ref-05007,eff 2/19/15). k) General Records Schedule GS13 for Tax Collectors (https://www.flrules.org/Gateway/reference.asp?No=Ref-10358, eff. 2/21/19). 1) General Records Schedule GS14 for Public Utilities (https://www.flrules.org/Gateway/reference.asp?No=Ref-10359, eff 2/21/19). m) General Records Schedule GS15 for Public Libraries (https://www.flrules.org/Gatewav/reference.asp?No=Ref-05010, eff 2/19/15). 2)For each record series not covered by General Records Schedules established by the Division, each agency shall submit to the Division a request for a records retention schedule on Department of State Form LSSE-105REff.2-09,"Request for Records Retention Schedule" which is hereby incorporated by reference and made part of this rule. A copy of Form LS5E-105REff.2-09, effective February 2009, may be obtained from the Division of Library and Information Services, Department of State, Mail Station 9A, Tallahassee, Florida 32399-0250,or from the Division's Records Management website at http://dlis.dos.state.fl.us/RecordsManagers. 3) In completing Form LSSE-105REff.2-09, "Request for Records Retention Schedule," the agency shall consider the legal, fiscal, administrative,and historical value of each record series to the agency and to the State of Florida.The custodian of the records or his or her designee shall sign the Form LS5E-105REff.2-09 and submit it to the Division for determination of official retention requirements. 4) Retention and scheduling of intermediate files are not feasible due to their transitory nature; therefore, submission of Form LS5E-105REf.2-09,"Request for Records Retention Schedule"is not required for intermediate files. 5) Each Request for Records Retention Schedule shall be analyzed by the Division in the context of the submitting agency's statutory functions and authorities. Florida Statutes, administrative rules, operating procedures, applicable federal regulations and other such sources shall be researched to assist in the Division's determination of the value and retention requirements of each record series. 6)The Division shall review Request for Records Retention Schedule forms to determine whether the records may merit transfer to the Florida State Archives or to a local records office, archives, or historical records repository, based upon the records' enduring legal,fiscal,administrative,and historical values(archival value).If the Division determines that the records may have archival value, an indication of such potential archival value shall be made on the Request for Records Retention Schedule form.The main objectives of this determination are to identify and ensure the preservation of records of archival value pertaining to the operation of government and to protect the rights and interests of the citizens of the state. 7) The Division, with information submitted on Form LSSE-105REff.2-09, "Request for Records Retention Schedule" and its own research into the legal,fiscal,administrative, and historical value of the record series,shall create an official"Records Retention Schedule." Once the Division has approved an official Records Retention Schedule, the submitting agency shall adhere to the terms of that schedule for the record series described therein. 8) An approved Records Retention Schedule may later need to be revised based on new statutory, regulatory, or other requirements or agency needs. When changes are necessary,the agency shall submit a new Form LSSE-105REff.2-09,"Request for Records Retention Schedule" for the record series indicating the nature of the changes and the reason they are necessary. Revised Records Retention Schedules shall be processed in the manner specified in subsections 1B-24.003(2)-(8),F.A.C., above. 9)(a)Public records may be destroyed or otherwise disposed of only in accordance with retention schedules established by the Division. Photographic reproductions or reproductions through electronic recordkeeping systems may substitute for the original or paper copy, per section 92.29, F.S., Photographic or electronic copies. Minimum standards for image reproduction shall be in accordance with rules 1 B-26.0021 and 1B-26.003,F.A.C.An electronic or microfilmed copy serving as the record(master)copy must be retained for the length indicated for the record(master) copy in the applicable retention schedule. An agency that designates an electronic or microfilmed copy as the record(master)copy may then designate the paper original as a duplicate and dispose of it in accordance with the retention requirement for duplicates in the applicable retention schedule unless another law, rule, or ordinance specifically requires its retention. b)Any state agency record series identified by either a General Records Schedule or approved Records Retention Schedule as having possible archival value shall not be destroyed without the approval of the Florida State Archives. c)Where a local government has formally established a records office,archives,or historical records repository,local government agencies within that jurisdiction may transfer records of archival value to that repository. An agency may also loan records to another governmental jurisdiction or to a non-government historical records repository or historical society provided an agreement is signed by both parties specifying the required conditions of the loan, including the responsibilities of both parties for the management of public records in accordance with chapter 119, F.S. The loaning agency shall remain the legal custodian and retain ultimate responsibility for the maintenance and preservation of the records, including ensuring accessibility to the records and non-disclosure of statutorily exempt or confidential information. d) Prior to records disposition,agencies must ensure that all retention requirements have been satisfied. For each record series being disposed of,agencies shall identify and document the following: 1. Records retention schedule number, 2. Item number, 3. Record series title, 4. Inclusive dates of the records, 5. Volume in cubic feet for paper records;for electronic records,record the number of bytes and/or records and/or files if known, or indicate that the disposed records were in electronic form; and, 6. Disposition action(manner of disposition)and date. Agencies are not required to document the disposition of records with a retention of "Retain until obsolete, superseded or administrative value is lost" (OSA) except for records that have been microfilmed or scanned as part of a retrospective conversion project in accordance with rule 1B-26.0021 or 1B-26.003,F.A.C., where the microfilm or electronic version will serve as the record master)copy. 10)Agencies shall ensure that all destruction of records is conducted in a manner that safeguards the interests of the state and the safety, security, and privacy of individuals. In destroying records containing information that is confidential or exempt from disclosure, agencies shall employ destruction methods that prevent unauthorized access to or use of the information and ensure that the information cannot practicably be read, reconstructed, or recovered. The agency shall specify the manner of destruction of such records when documenting disposition. Where possible,recycling following destruction is encouraged. a) For paper records containing information that is confidential or exempt from disclosure, appropriate destruction methods include burning in an industrial incineration facility,pulping, pulverizing, shredding, or macerating. High wet strength paper, paper mylar, durable-medium paper substitute, or similar water repellent papers are not sufficiently destroyed by pulping and require other methods such as shredding or burning. b)For electronic records containing information that is confidential or exempt from disclosure, appropriate destruction methods include physical destruction of storage media such as by shredding, crushing, or incineration;high-level overwriting that renders the data unrecoverable;or degaussing/demagnetizing. c) For other non-paper media containing information that is confidential or exempt from disclosure, such as audio tape, video tape, microforms, photographic films, etc., appropriate destruction methods include pulverizing, shredding, and chemical decomposition/recycling. d)Agencies shall not bury confidential or exempt records since burying does not ensure complete destruction or unauthorized access. 11)Each agency shall submit to the Division, once a year, a signed statement attesting to the agency's compliance with records management laws,rules,and procedures. 12)The Division shall compile an annual summary of agency records scheduling and disposition activities to inform the Governor and the Legislature regarding statewide records management practices and program compliance. Rulemaking Authority 119.021(2)(a),257.35(7),257.36 FS.Law Implemented 119.021(2)(b)-(d),257.35,257.36 FS.History—New 2-20-01,Amended 1-18-09, 2-19-15, 7-27-17, 4-21-19. 1B-24.004 Developing Requests for Records Retention Schedules. Rulemaking Authority 257.14, 257.36(7) FS. Law Implemented 257.36 FS. History-New 1-8-80, Amended 1-4-84, Formerly 1A-24.04, 1A-24.004, Amended 1-7-88, 3-23-93,Repealed 2-20-01. 1B-24.005 Submitting Proposed Records Retention Schedules. Rulemaking Authority 257.14,257.36(7)FS.Law Implemented 257.36 FS.History-New 1-8-80,Formerly 1 A-24.05, 1A-24.005,Amended 1-7-88,3- 23-93, Repealed 2-20-01. 1B-24.006 Division Criteria for Processing Proposed Records Retention Schedules. Rulemaking Authority 257.14,257.36(7)FS.Law Implemented 257.36 FS.History-New 1-8-80,Formerly IA-24.06, IA-24.006,Amended 1-7-88,3- 23-93,Repealed 2-20-01. 1B-24.007 Division Action. Rulemaking Authority 257.14,257.36(7)FS.Law Implemented 257.36 FS.History-New 1-8-80,Formerly 1A-24.07, IA-24.007,Amended 1-7-88,3- 23-93,Repealed 2-20-01. 1B-24.008 Revising Records Retention Schedules. Rulemaking Authority 257.14, 257.36(7) FS. Law Implemented 257.36 FS. History-New 1-8-80, Amended 1-4-84, Formerly IA-24.08, IA-24.008, Amended 1-7-88,3-23-93,Repealed 2-20-01. I B-24.009 General Records Schedules. Rulemaking Authority 257.14, 257.36(7) FS. Law Implemented 257.36 FS. History-New 1-8-80, Amended 1-4-84, Formerly IA-24.09, IA-24.009, Amended 1-7-88, 3-23-93,Repealed 2-20-01. 1B-24.010 Records Disposition. Rulemaking Authority 257.14, 257.36(7)FS. Law Implemented 257.36 FS. History-New 1-8-80,Amended 1-4-84, Formerly 1A-24.10, IA-24.010, Amended 1-7-88, 3-23-93, 7-1-93, Repealed 2-20-01. 1B-24.011 Division Criteria for Approval of Records. Rulemaking Authority 257.14,257.36(7)FS.Law Implemented 257.36 FS. History-New 1-8-80,Formerly IA-24.11, IA-24.011,Amended 1-7-88,3- 23-93, Repealed 2-20-01. 1B-24.012 Disposition Certificate. Rulemaking Authority 257.14,257.36(7)FS.Law Implemented 257.36 FS.History-New 1-8-80, Formerly 1 A-24.12, IA-24.012,Amended 1-7-88,3- 23-93,Repealed 2-20-01. 1B-24.013 Penalty for Violation. Rulemaking Authority 257.14 FS. Law Implemented 257.36 FS. History-New 1-8-80, Formerly 1A-24.13, IA-24.013,Amended 1-7-88, Repealed 3- 23-93. State of Florida GENERAL RECORDS SCHEDULE GS1-SL FOR STATE AND LOCAL GOVERNMENT AGENCIES tfilo 4;\ li,--7.it.-7,t -AnS-141 COO WE 1 EFFECTIVE: August 2017 Rule 1 B-24.003(1)(a), Florida Administrative Code Florida Department of State Division of Library and Information Services Tallahassee, Florida 850.245.6750 recmgtCa dos.myflorida.com info.florida.gov/records-manaqement General Records Schedule GS1-SL for State and Local Government Agencies Statutes,Tourist development tax; procedure for levying; authorized uses; referendum; enforcement. Retention pursuant to Section 95.091, Florida Statutes, Statute of Limitations on actions to collect taxes. RETENTION:5 fiscal years after account no longer active. TRAFFIC ACCIDENT REPORTS Item#306 This record series consists of copies of traffic accident reports received from law enforcement agencies and used in agency studies to determine if a traffic light, stop sign, caution light,or other traffic control device should be placed at an intersection, street, or other roadway. The series may also include an index to the reports to assist the agency in providing information to citizens or other agencies regarding the number of accidents at a particular intersection,street, etc.,over a specified period of time. The index may include, but is not limited to,the road/street name,the number of accidents for a particular street, and other related information. RETENTION:4 calendar years. TRAINING MATERIAL RECORDS Item#147 This record series consists of materials used in training, such as films, slide presentations, manuals,workbooks, and other related items. Check with applicable training agencies(i.e., state and federal agencies, etc.)for retention requirements.This record series does not include records documenting training of individuals. These records may have archival value. RETENTION: Retain until obsolete, superseded, or administrative value is lost. State agencies must contact the State Archives of Florida for archival review before disposition of records. Other agencies should ensure appropriate preservation of records determined to have long-term historical value. TRANSITORY MESSAGES Item#146 This record series consists of records that are created primarily to communicate information of short-term value. Transitory"refers to short-term value based upon the content and purpose of the message, not the format or technology used to transmit it. Examples of transitory messages include, but are not limited to, reminders to employees about scheduled meetings or appointments; most telephone messages(whether in paper,voice mail,or other electronic form); announcements of office events such as holiday parties or group lunches; recipient copies of announcements of agency sponsored events such as exhibits, lectures or workshops; and news releases received by the agency strictly for informational purposes and unrelated to agency programs or activities. Transitory messages are not intended to formalize or perpetuate knowledge and do not set policy, establish guidelines or procedures,certify a transaction, or become a receipt. RETENTION: Retain until obsolete, superseded,or administrative value is lost. TRAVEL RECORDS Item#52 This record series consists of copies of travel vouchers and related records detailing expenses incurred during travel and the authorized per diem rate indicated or the amount of reimbursement based on the actual cost of lodging and meal allowances and other expenses.Copies of travel authorizations, itineraries and other supporting documents may also be included. See also"DISBURSEMENT RECORDS: DETAIL." RETENTION: 5 fiscal years. TRUTH-IN-MILLAGE(TRIM) COMPLIANCE FILES Item#375 This series documents each local taxing authority's compliance with Florida's Truth-in-Millage statutory requirements relating to proposed tax assessments and millage rates.The series may include, but is not limited to, copies of the following:forms submitted to the Department of Revenue such as DR-420 Certification of Taxable Value, DR-420S Certification of School Taxable Value, DR-422 Certification of Final Taxable Value, and DR-487 Certification of Compliance, or their equivalent forms; copies of public hearing agendas and/or minutes; copies of ordinances or resolutions adopting the final millage rate and the final budget;and newspaper page(s)containing, and proof of publication from the newspapers for, any related legal advertisements such as the Budget Summary Advertisement, Notice of Proposed Tax Increase, Notice of Budget Hearing, Notice of Tax for School Capital Outlay(for schools), Amended Notice of Tax for School Capital Outlay, and (for counties)Notice—Tax Impact of Value Adjustment Board Form DR-529). Records are created and submitted pursuant to Chapter 200, Florida Statutes, Determination of Millage. RETENTION: 5 fiscal years. UNCLAIMED PROPERTY RECORDS Item#309 This record series consists of agency copies of the Report of Unclaimed Property submitted to the Department of Financial Services as required by Section 717.117, Florida Statutes, for the registration of unclaimed or abandoned tangible or intangible property. Section 717.1311(1), Florida Statutes, Disposition of Unclaimed Property—Retention of Records, requires agencies holding unclaimed or abandoned property to maintain records of the specific type of property, amount, name, and last known address of the owner for five years after the property becomes reportable. RETENTION:5 anniversary years after the property becomes reportable. 41 12D-9.034 Record of the Proceeding. 1)The board clerk shall maintain a record of the proceeding. The record shall consist of: a)The petition; b) All filed documents, including all tangible exhibits and documentary evidence presented, whether or not admitted into evidence;and, c)Meeting minutes and a verbatim record of the hearing. 2)The verbatim record of the hearing may be kept by any electronic means which is easily retrieved and copied.In counties that use special magistrates, the special magistrate shall accurately and completely preserve the verbatim record during the hearing, and may be assisted by the board clerk. In counties that do not use special magistrates, the board clerk shall accurately and completely preserve the verbatim record during the hearing. At the conclusion of each hearing,the board clerk shall retain the verbatim record as part of the petition file. 3) The record shall be maintained for four years after the fmal decision has been rendered by the board if no appeal is filed in circuit court,or for five years if an appeal is filed. 4)If requested by the taxpayer,the taxpayer's representative,or the property appraiser,the board clerk shall retain these records until the final disposition of any subsequent judicial proceeding related to the same property. Rulemaking Authority 194.011(5), 194.034(1), 195.027(1), 213.06(1)FS. Law Implemented 194.011, 194.032, 194.034, 194.035 FS. History—New 3-30-10,Amended 9-19-17. R C( ,, atk SUBMISSION OF RECORDS TO RECORDS MANAGEMENT DEPARTMENT WORKSHEET To be completed when requesting Pick-up of records by RMD Request date: Pickup Requested By: Name and title) Department) Location of Pickup: Number of Boxes:one legal size 36" box= 2.5 cu. Ft.) Complete description of contents to aid in matching to State of Florida retention schedules: (Include Court type, if applicable, ie.Jury, Small Claims,Traffic, Circuit Civil, Misdemeanor, etc.) Record Dates or Year(s) Retention Schedule, Item Number and Title, if known (RMD personnel can help you, if needed) Retention Period (if known) ie. 6 months, 1 year, 2 years, 10 years, etc. Is this a Historical or Permanent Record? Check all that apply: Records have been scanned and/or duplicates are stored electronically. Paper Records must be Stored at Warehouse until Retention is Met(Complete Label (exhibit A)for each box). Records must be Microfilmed and Disposed in Recycle Bin (Complete Records Disposition Document(exhibit B) with Signature on line#4) Records must be Microfilmed and Shredded (Complete Records Disposition Document (exhibit B) with Signature on line#4). Duplicate and Return copy of Microfilm to Department after filming. Records must be Disposed in Recycle Bin (Complete Records Disposition Document (exhibit B) with Signature on line#4). Records contain confidential information and must be Shredded (Complete Records Disposition Document exhibit B)with Signature on line#4). Additional Instructions: Records Picked up by: Date: Records Technician NO. RECORDS DISPOSITION DOCUMENT PAGE OF PAGES 1. AGENCY NAME and ADDRESS 2. AGENCY CONTACT (Name and Telephone Number) Ext. 3. NOTICE OF INTENTION: The scheduled records listed in Item 5 are to be disposed of in the manner checked below(specify only one). a. Destruction 0 b. Microfilming and Destruction 0 c. Other 4. SUBMITTED BY: I hereby certify that the records to be disposed of are correctly represented below, that any audit requirements for the records have been fully justified, and that further retention is not required for any litigation pending or imminent. Signature Name and Title Date 5. LIST OF RECORD SERIES f. g, a. b. c.d e Volume Disposition Schedule Item Title Retention Inclusive In Action and No.No. Dates Cubic Date Feet Completes After AuthonzaUrn 1. 6. DISPOSAL AUTHORIZATION: Disposal for the above listed 7. DISPOSAL CERTIFICATE: The above listed records have been records is authorized. Any deletions or modifications are indicated. disposed of in the manner and on the date shown in column g Signature Date Custodian/Records Management Liaison Officer Date Name and Title Witness 07/09/2021 Item 11G 1 EXECUTIVE SUMMARY Value Adjustment Board (VAB) reference materials and website links. OBJECTIVE: For Value Adjustment Board (VAB) reference materials to be made available to the public, the special magistrates and the board members per Section 12D-9.013 of the Florida Administrative Code (F.A.C.) CONSIDERATIONS: To make the following reference materials available: Florida’s Government in the Sunshine Manual Rule Chapter 12D-9, Florida Administrative Code (F.A.C.) Department of Revenue’s Value Adjustment Board (VAB) Forms Rule Chapter 12D-10, Florida Administrative Code (F.A.C.) Rule Chapter 12D-51.001; Rule Chapter 12D-51.002; and Rule Chapter 12D-51.003 DOR’s Uniform Policies and Procedures Manual and Other Legal Resources and Reference Materials Florida Statutes: Chapter 119; Chapter 286; Chapter 192; Chapter 193; Chapter 194; Chapter 195; and Chapter 196 RECOMMENDATION: To notice these referenced documents and their associated website links. Attachment VAB Reference Materials 07/09/2021 Item 11G VAB REFERENCE MATERIALS All referenced materials can be found at: https://apps.collierclerk.com/board-records-vab/value-adjustment-board ; https://apps.collierclerk.com/axiaweb2021/ ; or at the referenced links below: Florida’s Government in the Sunshine – Government-in-the-Sunshine Manual www.myflsunshine.com/sun.nsf/sunmanual Rule Chapter 12D-9, F.A.C. and DOR’s VAB Forms – Uniform Policies and Procedures Manual and Associated Forms and Rule Chapter 12D-10, F.A.C. - Rules Applicable to the Requirements for Hearings and Decisions https://floridarevenue.com/property/Pages/VAB.aspx https://floridarevenue.com/property/Pages/Forms.aspx https://www.flrules.org/gateway/ChapterHome.asp?Chapter=12d-9 https://www.flrules.org/gateway/ChapterHome.asp?Chapter=12d-10 Rule Chapter 12D-51.001, F.A.C. - Classified Use Real Property Guidelines, Standard Assessment Procedures and Standard Measures of Value, Agricultural Guidelines; https://www.flrules.org/gateway/ChapterHome.asp?Chapter=12d-51 Rule Chapter 12D-51.002, F.A.C. - Standard Measures of Value: Tangible Personal Property Appraisal Guidelines; https://www.flrules.org/gateway/ChapterHome.asp?Chapter=12d-51 Rule Chapter 12D-51.003, F.A.C. - Florida Real Property Appraisal Guidelines https://www.flrules.org/gateway/ChapterHome.asp?Chapter=12d-51 Uniform Policies and Procedures Manual and Other Legal Resources and Reference Materials https://floridarevenue.com/property/Documents/UniformPoliciesManual2019.pdf https://floridarevenue.com/property/Documents/OtherLegalResources2019.pdf https://floridarevenue.com/property/Documents/ReferenceMaterials2019.pdf Information for Taxpayers regarding Florida’s Property Tax System and the Value Adjustment Board Process and a Property Brochure https://floridarevenue.com/property/Pages/Taxpayers.aspx https://floridarevenue.com/property/Pages/Forms.aspx Florida Statutes: Chapter(s) 119, 286, 192, 193, 194, 195 and 196 http://www.leg.state.fl.us/Statutes/ 07/09/2021 Item 11H 1 EXECUTIVE SUMMARY Value Adjustment Board (VAB) 2020 Expense Report OBJECTIVE: VAB Expense Report for the 2020 Tax Year CONSIDERATIONS: The breakdown of the 2020 Value Adjustment Board (VAB) expenses from July 1, 2020 through May 2021. This report includes the following types of expenses: costs associated with the special magistrate contracts, legal counsel contract, court reporting services, the petition filing software, postage, clerk services, archival of the record, etc. This report was submitted in April 2021 to Finance to audit. The Finance Department invoiced the School District for their two-fifths portion of the expense. RECOMMENDATION: For informational purposes. Attachment Final Expense Report for VAB 2020 Collier County, FloridaValue Adjustment Board Summary of Expenses ‐ 2020 CycleValue Adjustment Board Expenses ‐ by Category:Special Magistrate Services45,834.50$ Value Adjustment Board Staff Time16,209.47 Value Adjustment Board Counsel14,006.25 Annual Software Costs and Training13,759.00 Legal Advertising2,898.00 Court Reporting 715.00 Total Value Adjustment Board Expenses ‐ 2020 Cycle 93,422.22 Less: Petition Fees Collected(12,725.00) Net Cost of 2020 Value Adjustment Board Cycle80,697.22$ ** ‐ Florida Statute 194.015 provides that 2/5 ths (40%) of the expenses be borne by the School Boardand 3/5 ths (60%) be borne by the County Commission. Based on the $15.00 petition filing fee, adoptedpursuant to Value Adjustment Board Resolution 2020‐04, the total expenses exceeded the total fees collected by $80,697.22. As such, $32,278.89 was borne by the School Board and $48,418.33 bythe County Commission. Item #12 VAB Dates of Importance A. Trim Notice to be mailed: Monday, August 16, 2021 B. Deadline to file a petition with the Clerk’s Office: Friday, September 10, 2021 at 5 p.m. C. Dates for Next Regular VAB Meeting: Monday, October 4, 2021 at 9 a.m. (if needed) Monday, February 28, 2022 at 1 p.m. (pending the conclusion of hearing) D. Magistrate Hearings: October 2021 through December 2021 (based on petitions filed) E. Proposed Final VAB Meeting for Tax Year 2021 Monday, February 28, 2022 at 1 p.m. (Tentative) 07/9/2021 Item 12 1 EXECUTIVE SUMMARY Tentative Schedule of VAB meetings and the Special Magistrate Hearings OBJECTIVE: To announce the tentative schedule of events for the Value Adjustment Board CONSIDERATIONS: Per Chapter 12D-9.013 (2), Florida Administrative Code (F.A.C.), “The Board shall announce the tentative schedule for the value adjustment board taking into consideration the number of petitions filed, the possibility of the need to reschedule and the requirement that the board stay in session until all petitions have been heard.” RECOMMENDATION: To accept these dates for the VAB regular meetings and the tentative dates of the VAB Special Magistrate hearings. With that acceptance, acknowledge that these are “tentative” dates and can be changed, as needed, to account for all petitions to be heard, continued, and/or rescheduled. For the regular VAB meetings, the boardroom has already been reserved and confirmed. Attachment “Tentative” Dates for VAB Meetings and Magistrate Hearings 2021/2022 “Tentative” Dates for VAB Meetings and Magistrate Hearings 2021/2022 NOTES DAY DATE MTG. TYPE LOCATION TIME VAB / MAGISTRATE MTG Page 1 (as of 07/09/2021) (if need) Mon. October 4, 2021 VAB BCC Chambers – All 9 am VAB Members Fri. October 8 HP/E/A/PT Admin Bldg – Room 9 am Magistrate Chadwell N/A Mon. October 11 NONE N/A N/A N/A N/A Tues. October 12 NONE N/A N/A N/A Wed. October 13 TP Admin Bldg – Room 401 9 am Magistrate Watson Thur. October 14 TPP Admin Bldg – Room 401 9 am Magistrate Pelletier Fri. October 15 TP Admin Bldg – Room 401 9 am Magistrate Dube Mon. October 18 HP/E/A/PT Admin Bldg – Room 401 9 am Magistrate Chadwell Tues. October 19 TP Admin Bldg – Room 401 9 am Magistrate Pelletier Wed. October 20 TP Admin Bldg – Room 401 9 am Magistrate Dube Thur. October 21 TP Admin Bldg – Room 401 9 am Magistrate Watson Fri. October 22 TP Admin Bldg – Room 401 9 am Magistrate Dube N/A Mon. October 25 NONE N/A N/A N/A N/A Tues. October 26 NONE N/A N/A N/A Wed. October 27 TPP Admin Bldg – Room 401 9 am Magistrate Pelletier Thur. October 28 TP Admin Bldg – Room 401 9 am Magistrate Dube N/A Fri. October 29 NONE N/A N/A N/A Mon. November 1 TP Admin Bldg – Room 401 9 am Magistrate Dube Tues. November 2 NONE N/A N/A N/A N/A Wed. November 3 NONE N/A N/A N/A Thur. November 4 TP Admin Bldg – Room 401 9 am Magistrate Watson Fri. November 5 TP Admin Bldg – Room 401 9 am Magistrate Watson N/A Mon. November 8 NONE N/A N/A N/A N/A Tues. November 9 NONE N/A N/A N/A N/A Wed. November 10 NONE N/A N/A N/A HOLIDAY Thur. November 11 NONE N/A N/A N/A Fri. November 12 TP/TPP Admin Bldg – Room 401 9 am Magistrate Pelletier Mon. November 15 TP Admin Bldg – Room 401 9 am Magistrate Watson Tues. November 16 TP Admin Bldg – Room 401 9 am Magistrate Watson Wed. November 17 TP Admin Bldg – Room 401 9 am Magistrate Dube Thur. November 18 TP Admin Bldg – Room 401 9 am Magistrate Dube Fri. November 19 TP/TPP Admin Bldg – Room 401 9 am Magistrate Pelletier Mon. November 22 HP/E/A/PT Admin Bldg – Room 401 9 am Magistrate Chadwell Tues. November 23 TP Admin Bldg – Room 401 9 am Magistrate Watson Wed. November 24 TP Admin Bldg – Room 401 9 am Magistrate Dube HOLIDAY Thur/Fri. November 25 & 26 NONE N/A N/A N/A N/A Mon. November 29 NONE N/A N/A N/A Tues. November 30 TP/TPP Admin Bldg – Room 401 9 am Magistrate Pelletier Wed. December 1 TP Admin Bldg – Room 401 9 am Magistrate Watson Thur. December 2 TP Admin Bldg – Room 401 9 am Magistrate Dube Fri. December 3 TP Admin Bldg – Room 401 9 am Magistrate Dube “Tentative” Dates for VAB Meetings and Magistrate Hearings 2021/2022 NOTES DAY DATE MTG. TYPE LOCATION TIME VAB / MAGISTRATE MTG Page 2 (as of 07/09/2021) N/A Mon. December 6 NONE N/A N/A N/A N/A Tues. December 7 NONE N/A N/A N/A N/A Wed. December 8 NONE N/A N/A N/A Thur. December 9 TP Admin Bldg – Room 401 9 am Magistrate Watson Tentative Fri. December 10 Admin Bldg – Room 401 Tentative Mon. December 13 Admin Bldg – Room 401 Tentative Tues. December 14 Admin Bldg – Room 401 Tentative Wed. December 15 Admin Bldg – Room 401 Tentative Thur. December 16 Admin Bldg – Room 401 Tentative Fri. December 17 Admin Bldg – Room 401 REGULAR Mon. February 28 2022 VAB BCC Chambers ‐ All 1 pm VAB Members **TRIM was mailed by the Property Appraiser’s Office (PAO) on Monday, August 16, 2021. **Deadline to file petitions with the Clerk’s Office: Friday, September 10, 2021 at 5 pm. (must contain filing fee or not valid). Those filed after will have to go through “good cause” determination. More dates to be secured if additional petitions or reschedules exist. Item #13 VAB Counsel/Compliance: A. VAB Pre-Hearing Org Mtg Checklist B. Exhibit #1 – BCC Members C. Exhibit #2 – School Board Members D. Exhibit #3a – Citizen Member - Earney E. Exhibit #3b – Citizen Member – Rosenfeld F. Exhibit #4 – School Board Member – Kezeske G. Exhibit #5 – VAB Attorney Certificate of Completion H. Exhibit #6 – DOR Special Magistrate Training I. Exhibit #7 – City Notices J. Exhibit #8 – Clerk Website Page 1 of 3 COLLIER COUNTY 2021-2022 VALUE ADJUSTMENT BOARD VERIFICATION OF VAB COMPLIANCE and PREHEARING CHECKLIST (to supplement Form DOR-488p) Information to be verified prior to, during or after the Organizational Meeting, and pursuant to F.S. §194.011(5), F.A.C.§12D-9.013 and F.A.C.§12D-9.014 Verification: Pre-Organizational Meeting HEC 5/26/21 VAB comprised of two (2) County Commissioners, one (1) School Board Member, one (1) Citizen Member appointed by the BOCC and one (1) Citizen Member appointed by the School Board – Ex. 1, Ex. 2, Ex. 3a, Ex. 3b, Ex. 4, Org. Mtg. Agenda Item 3A & Verbatim HEC 5/26/21 Citizen Members met all criteria pursuant to F.S. §194.015 and F.A.C. §12D-9.004 – Org. Mtg. Agenda Item 3C, BoCC & School Board verify, Ex. 3a, Ex. 3b, Ex. 4, Verbatim HEC 5/26/21 VAB Attorney meeting the requirements of F.S. §194.015 has been appointed or ratified - Org. Mtg. Agenda Item 6 & Verbatim HEC 5/26/21 No VAB members represent other governmental entities or taxpayers in any administrative or judicial review of property taxes – Ex. 3a, Ex. 3b, Ex. 4, Org. Mtg. Agenda Items 3A and 3C, BoCC & School Board verify & Verbatim HEC 5/26/21 Citizen members are not members or employees of a taxing authority for the current VAB session– Ex. 3a, Ex. 3b, Ex. 4, Org. Mtg. Agenda Item 3C, BoCC & School Board verify & Verbatim HEC 5/26/21 The organizational meeting, as well as any other board meetings, will be or were noticed in accordance with F.S. §286.011, and will be held in accordance with law - Verbatim for Org. Mtg. Agenda Item 2/Additional statement re: Affidavit of Publication HEC 5/26/21 The organizational meeting notice includes the date, time, location, purpose of the meeting, and information required by F.S. §286.0105 - Verbatim for Org. Mtg. Agenda Item 2/Additional statement re: Affidavit of Publication HEC 5/26/21 The DOR’s uniform value adjustment board procedures, were made available at the organizational meeting and copies were provided to special magistrates and board members - Org. Mtg. Agenda Item 11G & Verbatim HEC 5/26/21 The DOR’s uniform policies and procedures manual is available on the existing website of the board clerk - Org. Mtg. Agenda Item 11G & Verbatim HEC 5/26/21 The qualifications of special magistrates were verified - Org. Mtg. Agenda Items 7 & 8 (reviewed by procurement services); Verbatim VAB Attorney has received the DOR training and has passed the corresponding exam – Attorney will provide VAB Administration with a Certificate of Completion and Proof of Passing Exam when available – Ex. 5 – Org. Mtg. Agenda Item 10 All appointed special magistrates have received the DOR training and have completed the same and passed any corresponding exam, and special magistrates with less than five years of required experience successfully completed the DOR’s training including any updated modules and an examination, and were certified - Org. Mtg. Agenda Item 10 - Ex. 6 - VAB will request Certificates of Completion HEC 5/26/21 The selection of special magistrates was based solely on proper experience and qualifications and neither the property appraiser nor any petitioners influenced the selection of special magistrates. - Org. Mtg. Agenda Items 7 & 8 (reviewed by procurement services); Verbatim HEC 5/26/21 The VAB is willing to consider any written complaint filed with respect to a special magistrate by any party or citizen [F.A.C. 12D-9.009(1)(f)] - Org. Mtg. Agenda Items 11B and 13; Verbatim Page 2 of 3 HEC 5/26/21 All procedures and forms of the board or special magistrate are in compliance with F.S. §194 and F.A.C. §12D-9 – Org. Mtg. Agenda Items 11 and 13; Verbatim; VAB Attorney oversees throughout VAB session Notice(s) has/have been given to the chief executive officer of each municipality as provided in F.S. §193.116 – Ex. 7 HEC 5/26/21 The VAB is in compliance with F.S. §194 and F.A.C. 12D-9 – Org. Mtg. Agenda Item 13; Verbatim; VAB Attorney oversees throughout VAB session Organizational Meeting: July 9, 2021 The VAB held organizational meeting prior to the holding of value adjustment board hearings – Org. Mtg. Agenda, Org. Mtg. Agenda Item 12D, Affidavit of Publication & Verbatim The VAB introduced the members of the board and provided contact information - Org. Mtg. Agenda Exhibit 3A & Verbatim The VAB introduced the board clerk and any designee of the board clerk and provided the board clerk’s contact information - Org. Mtg. Agenda Exhibits 3B & 11C & Verbatim The VAB appointed and/or ratified special magistrates - Org. Mtg. Agenda Items 7 & 8; Verbatim The VAB made F.A.C. 12D-9 available to the public, special magistrates and board members, containing the uniform rules of procedure for hearings before value adjustment boards and special magistrates – available at organizational meeting and on the website of the board clerk – Ex. 8; Org. Mtg. Agenda Exhibit 11G & Verbatim The VAB made F.A.C. 12D-10 available to the public, special magistrates and board members, containing the rules applicable to the requirements for hearings and decisions – available at organizational meeting and on the website of the board clerk- Ex. 8; Org. Mtg. Agenda Exhibit 11G & Verbatim The VAB made the requirements of Florida’s Government in the Sunshine / open government laws including information on where to obtain the current Government-In-The-Sunshine manual available to the public, special magistrates and board members – available at organizational meeting and on the website of the board clerk- Ex. 8; Org. Mtg. Agenda Exhibit 11G & Verbatim The VAB made F.A.C. 12D-51.001, 12D-51.002 and 12D-51.003 available to the public, special magistrates and board members – available at organizational meeting and on the website of the board clerk- Ex. 8; Org. Mtg. Agenda Exhibit 11G & Verbatim The VAB made the associated forms that have been adopted by the DOR available to the public, special magistrates and board members – available at organizational meeting and on the website of the board clerk - Ex. 8; Org. Mtg. Agenda Exhibit 11G & Verbatim The VAB made all local administrative procedures and forms of the board or special magistrates available to the public, special magistrates and board members – available at organizational meeting and on the website of the board clerk- Ex. 8; Org. Mtg. Agenda Exhibit 11B & Verbatim The VAB made F.S. Chapters 192-195 available to the public, special magistrates and board members as reference information containing the guidelines and statutes applicable to assessments and assessment administration – available at organizational meeting and on the website of the board clerk- Ex. 8; Org. Mtg. Agenda Exhibit 11G & Verbatim The VAB discussed, took testimony on and adopted or ratified with any required revision or amendment any local administrative procedures and forms of the board, as necessary - Org. Mtg. Agenda Exhibit 11B & Verbatim The VAB local procedures are ministerial in nature and are not inconsistent with governing statutes, case law, attorney general opinions or rules of the department - Org. Mtg. Agenda Item 13; Verbatim & VAB Attorney oversees throughout VAB session Page 3 of 3 The VAB discussed general information on Florida’s property tax system, respective roles within this system, taxpayer opportunities to participate in the system, and property taxpayer rights – this issue has a separate agenda item, supplemented with additional local informational handouts; this discussion will be reflected in the verbatim record and minutes - Org. Mtg. Agenda Exhibits 11A; Verbatim The VAB adopted/ratified, by resolution, any filing fee for petitions for the current VAB session, in an amount not to exceed $15.00 - Org. Mtg. Agenda Exhibit 11D & Verbatim The VAB announced the tentative schedule for the value adjustment board, taking into consideration the number of petitions filed, the possibility of the need to reschedule and the requirement that the board stay in session until all petitions have been heard - Org. Mtg. Agenda Exhibit 12D & Verbatim I, Holly E. Cosby, Esq., Collier County Value Adjustment Board Attorney, hereby verify the following on May 26, 2021, June 4, 2021 and July 9, 2021: 1) the above information regarding pre-hearing, pre-organizational and organizational requirements were verified, reviewed and considered, where applicable, on May 26, 2021, June 4, 2021 and July 9, 2021. 2) the Organizational Meeting for the Collier County 2021-2022 VAB Session was held on July 9, 2021, and the above information regarding organizational meeting requirements was verified, reviewed and considered at said meeting, and 3) hearings for the Collier County 2021-2022 VAB Session will commence on or after October 8, 2021. Holly E. Cosby, Esq. - VAB Counsel I, Holly E. Cosby, Esq., Collier County Value Adjustment Board Attorney, hereby verify the following on May 26, 2021, June 4, 2021 and July 9, 2021: 1) There are three (3) items above, which could not be verified before or during the organizational meeting, which are: a. VAB Attorney has received the DOR training and has passed the corresponding exam, b. All appointed special magistrates have received the DOR training and have completed the same and passed any corresponding exam, and special magistrates with less than five years of required experience successfully completed the DOR’s training including any updated modules and an examination, and were certified, and c. Notice has been given to the chief executive officer of each municipality as provided in F.S. §193.116. 2) Items 1(a) and 1(b) could not be verified because the current DOR training was not available before the organizational meeting, 3) Item 1(a) will be verified as soon as the DOR training is released and VAB Attorney is able to complete the same, which will be done in a prompt and timely manner, 4) Item 1(b) will be verified prior to special magistrates holding VAB hearings in Collier County, 5) Item 1(c) could not be verified because no VAB hearings had been scheduled prior to the organizational meeting, for such notices to be required, and 6) Once the above referenced, unverified items are able to be verified, VAB Counsel will provide the VAB with documentation and continued updated verification for the same. Holly E. 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McDaniel, Jr. Rick LoCastro Burt L. Saunders Andy Solis ALSO PRESENT: Mark Isackson, County Manager Sean Callahan, Deputy County Manager Jeffrey A. Klatzkow, County Attorney Derek Johnssen, Clerk and Comptroller's Office Troy Miller, Communications & Customer Relations MR. ISACKSON: Madam Chair, Commissioners, you have a 2021-22 Collier VAB Checklist Exhibit "1" Checklist Exhibit "1" Page 4 of 8 May 11, 2021 Page 41 would like to add one thing. There was a lot of county staff input on the implementation of GASB 87. We could not have done it without them. CHAIRMAN TAYLOR: I would thank our County Manager for that. MR. ISACKSON: Commissioners, if we could have just a motion to accept the financial report, please. COMMISSIONER SAUNDERS: So moved. COMMISSIONER McDANIEL: Second. CHAIRMAN TAYLOR: I have a motion on the floor and a second to accept the financial report. All those in favor, say aye. COMMISSIONER SOLIS: (Absent.) COMMISSIONER LoCASTRO: Aye. CHAIRMAN TAYLOR: Aye. COMMISSIONER SAUNDERS: Aye. COMMISSIONER McDANIEL: Aye. CHAIRMAN TAYLOR: Those opposed, like sig (No response.) CHAIRMAN TAYLOR: It carries unanimously. Thank you again. I look forward to you giving such a great report next year. I'm sure it's going to happen. Thank you. MR. KESSLER: Thank you. CHAIRMAN TAYLOR: Congratulations. Item #10A RESOLUTION 2021-94: APPOINTING TWO COMMISSIONERS AS REGULAR MEMBERS, AND THREE COMMISSIONER AS ALTERNATE MEMBERS, FOR A ONE-YEAR PERIOD ON THE VALUE ADJUSTMENT BOARD – RE-APPOINTING COMMISSIONER SOLIS AND COMMISSIONER SAUNDERS, 2021-22 Collier VAB Checklist Exhibit "1" Checklist Exhibit "1" Page 5 of 8 RESOLUTION 2021-94: APPOINTING TWO COMMISSIONERS AS REGULAR MEMBERS, AND THREE COMMISSIONER AS ALTERNATE MEMBERS, FOR A ONE-YEAR PERIOD ON THE VALUE ADJUSTMENT BOARD – RE-APPOINTING COMMISSIONER SOLIS AND COMMISSIONER SAUNDERS, May 11, 2021 Page 42 WITH THE REMAINDER OF THE BOARD AS ALTERNATES – ADOPTED MR. ISACKSON: If Mr. Johnssen could stay up here, we will move to Item 10A, Commissioners, which is a recommendation to appoint two commissioners as regular members and three commissioners as alternate members for a one-year period on the Value Adjustment Board. MR. JOHNSSEN: Thank you, Mr. Isackson. I've got to change my hat now to Clerk to the Value Adjustment Board. What we're looking for today, Commissioners, is an appointment of two commissioners to serve for the 2021 VAB cycle. CHAIRMAN TAYLOR: The two commissioners that are on it, I believe, it's Commissioner Saunders and Commissioner Solis, are you still willing to serve? COMMISSIONER SOLIS: I will, sure. COMMISSIONER SAUNDERS: I certainly will. CHAIRMAN TAYLOR: Oh, that's great. So maybe it just remains as it was last year. Commissioner McDaniel? COMMISSIONER McDANIEL: I make a motion that the two commissioners currently serving continue on. COMMISSIONER LoCASTRO: Second. COMMISSIONER McDANIEL: I was going to do that while Commissioner Solis was gone so he couldn't participate. CHAIRMAN TAYLOR: Okay. And I think there was a reason that it's coming to us late, a little bit late this year. I think we talked about that, Mr. Johnssen, yesterday. MR. JOHNSSEN: Yes, ma'am. Usually we bring it to you in March, early March, and it did lag until May this year. The meeting was -- the final Value Adjustment Board meeting was a little later than usual. 2021-22 Collier VAB Checklist Exhibit "1" Checklist Exhibit "1" Page 6 of 8 WITH THE REMAINDER OF THE BOARD AS ALTERNATES – ADOPTED MR. ISACKSON: If Mr. Johnssen could stay up here, we will move to Item 10A, Commissioners, which is a recommendation to appoint two commissioners as regular members and three commissioners as alternate members for a one-year period on the Value Adjustment Board. MR. JOHNSSEN: Thank you, Mr. Isackson. I've got to change my hat now to Clerk to the Value Adjustment Board. What we're looking for today, Commissioners, is an appointment of two commissioners to serve for the 2021 VAB cycle. CHAIRMAN TAYLOR: The two commissioners that are on it, I believe, it's Commissioner Saunders and Commissioner Solis, are you still willing to serve? COMMISSIONER SOLIS: I will, sure. COMMISSIONER SAUNDERS: I certainly will. CHAIRMAN TAYLOR: Oh, that's great. So maybe it just remains as it was last year. Commissioner McDaniel? COMMISSIONER McDANIEL: I make a motion that the two commissioners currently serving continue on. COMMISSIONER LoCASTRO: Second. COMMISSIONER McDANIEL: I was going to do that while Commissioner Solis was gone so he couldn't participate. CHAIRMAN TAYLOR: Okay. And I think there was a reason that it's coming to us late, a little bit late this year. I think we talked about that, Mr. Johnssen, yesterday. MR. JOHNSSEN: Yes, ma'am. Usually we bring it to you in March, early March, and it did lag until May this year. The meeting was -- the final Value Adjustment Board meeting was a little later than usual. May 11, 2021 Page 43 CHAIRMAN TAYLOR: Okay. And then the first meeting will be in July. MR. JOHNSSEN: It's tentatively scheduled for July 9th. CHAIRMAN TAYLOR: Okay. Wonderful. Thank you, Mr. Johnssen. MR. JOHNSSEN: Thank you so much. CHAIRMAN TAYLOR: There's a motion on the floor and a second to reappoint the two volunteers from our board, Commissioner Saunders and Commissioner Solis, and to have the balance of the Board as alternates. All those in favor, say aye. COMMISSIONER SOLIS: Aye. COMMISSIONER LoCASTRO: Aye. CHAIRMAN TAYLOR: Aye. COMMISSIONER SAUNDERS: Aye. COMMISSIONER McDANIEL: Aye. CHAIRMAN TAYLOR: Those opposed, like sign. (No response.) CHAIRMAN TAYLOR: It carries unanimously. Thank you. Item #11A ENDORSING THE COUNTY MANAGER’S NEW SENIOR LEADERSHIP CORPORATE ORGANIZATIONAL STRUCTURE, STAFFING COMPLEMENT, APPROACH, AND RESPONSIBILITIES TO TAKE EFFECT IMMEDIATELY, AND APPROVE ALL NECESSARY BUDGET AMENDMENTS – APPROVED MR. ISACKSON: Commissioners, if we can, we move to Item 11A, which is a recommendation that the Board of County Commissioners endorse and approve the County Manager's new 2021-22 Collier VAB Checklist Exhibit "1" Checklist Exhibit "1" Page 7 of 8 CHAIRMAN TAYLOR: Okay. And then the first meeting will be in July. MR. JOHNSSEN: It's tentatively scheduled for July 9th. CHAIRMAN TAYLOR: Okay. Wonderful. Thank you, Mr. Johnssen. MR. JOHNSSEN: Thank you so much. CHAIRMAN TAYLOR: There's a motion on the floor and a second to reappoint the two volunteers from our board, Commissioner Saunders and Commissioner Solis, and to have the balance of the Board as alternates. All those in favor, say aye. COMMISSIONER SOLIS: Aye. COMMISSIONER LoCASTRO: Aye. CHAIRMAN TAYLOR: Aye. COMMISSIONER SAUNDERS: Aye. COMMISSIONER McDANIEL: Aye. CHAIRMAN TAYLOR: Those opposed, like sign. (No response.) CHAIRMAN TAYLOR: It carries unanimously. Thank you. 2021-22 Collier VAB Checklist Exhibit "1" Checklist Exhibit "1" Page 8 of 8 2021-22 Collier VAB Checklist Exhibit "2" Checklist Exhibit "2" Page 1 of 6 2021-22 Collier VAB Checklist Exhibit "2" Checklist Exhibit "2" Page 2 of 6 2021-22 Collier VAB Checklist Exhibit "2" Checklist Exhibit "2" Page 3 of 6 2021-22 Collier VAB Checklist Exhibit "2" Checklist Exhibit "2" Page 4 of 6 2021-22 Collier VAB Checklist Exhibit "2" Checklist Exhibit "2" Page 5 of 6 2021-22 Collier VAB Checklist Exhibit "2" Checklist Exhibit "2" Page 6 of 6 Page 1 of 1 2021-22 COLLIER COUNTY VALUE ADJUSTMENT BOARD VERIFICATION OF BOCC CITIZEN MEMBER QUALIFICATIONS Name of Applicant: Rebecca Earney Position of Interest: Citizen Board Member Appointed by Board of County Commissioners (BoCC) New Applicant: N Returning Applicant: Y Application Received: BoCC Application Reviewed: by BoCC F.S. §194.015 and F.A.C. §12D-9.004 Verification (performed by HEC on 6/4/21): Y/N Criteria Y Own homestead property in Collier County? Y Verified Address of Homestead: (from CollierAppraiser.com) 228 Belina Drive #3 Naples, Florida 34104 N Member of a taxing authority in Florida? N Employee of a taxing authority in Florida? N Represents property owners, property appraisers, tax collectors, or taxing authorities in any administrative or judicial review of property taxes? Prior Service Comments/Concerns: Ms. Earney has been a wonderful addition to the Collier VAB. She attends all scheduled meetings and participates in the process. Her service has been and continues to be greatly appreciated. Concerns/Potential Conflicts/Additional Comments: None. Supplements Attached: Collier County BoCC 7/7/15 Resolution 2015-144 appointing Rebecca Earney; CollierPA Proof of Homestead Record Date Applicant appointed by BoCC: July 7, 2015. I, Holly E. Cosby, Esq., Collier County Value Adjustment Board Attorney, hereby verify the following: 1) that the above information has been verified, reviewed, and considered on June 4, 2021, 2) that the Applicant qualifies to serve as Citizen Board Member Appointed by BoCC, 3) that this review has been based solely upon the experience and qualifications of the Applicant, 4) that the approval of the Applicant is not influenced by the property appraiser, and 5) that the approval of the Applicant is not influenced by any party or potential party to a VAB proceeding or by any such party with an interest in the outcome of any such proceeding. Holly E. Cosby, Esq. - VAB Counsel Holly E. Cosby, Esq. Digitally signed by Holly E. Cosby, Esq. DN: cn=Holly E. Cosby, Esq., o=Law Office of Holly E. Cosby, PA, email=holly@cosbylaw.com, c=US Date: 2021.06.04 15:30:52 -04'00' 2021-22 Collier VAB Checklist Exhibit "3a" Checklist Exhibit "3a" Page 1 of 3 2021-22 Collier VAB Checklist Exhibit "3a" Checklist Exhibit "3a" Page 2 of 3 $ 140,000 $ 90,300 $ 81,000 $ 0 $ 0 $ 104,000 $ 88,000 $ 0 $ 59,900 $ 0 $ 126,000 $ 126,000 $ 5,190 $ 120,810 $ 25,000 $ 95,810 $ 25,000 $ 70,810 Collier County Property AppraiserProperty Summary Parcel No 76900000066 SiteAddress*Disclaimer 228BELINA DR Site City NAPLES Site Zone*Note 34104 Name / Address EARNEY, REBECCA A 228 BELINA DR # 3 City NAPLES State FL Zip 34104 Map No. Strap No. Section Township Range Acres£ *Estimated 4B33 664900 6034B33 33 49 26 0 Legal TOPAZ AT SAPPHIRE LAKES A CONDOMINIUM #603 Millage Area 301 Millage Rates £ *Calculations Sub./Condo 664900 - TOPAZ AT SAPPHIRE LAKES ACONDOMINIUM School Other Total Use Code 4 - CONDOMINIUM 5.016 6.4786 11.4946 Latest Sales History (Not all Sales are listed due to Confidentiality) Date Book-Page Amount 01/31/14 5006-2011 10/11/13 4975-1249 07/30/13 4950-1534 02/15/06 3983-486 04/06/04 3536-2714 10/12/01 2907-3377 03/12/01 2789-1718 06/24/98 2433-2989 11/01/91 1662-641 £2020 Certified Tax Roll (Subject to Change) Land Value (+)Improved Value (=)Market Value (-)Save our Home (=)Assessed Value (-)Homestead (=)School Taxable Value (-)Additional Homestead (=)Taxable Value If all Values shown above equal 0 this parcel was created after theFinal Tax Roll 2021-22 Collier VAB Checklist Exhibit "3a" Checklist Exhibit "3a" Page 3 of 3 Page 1 of 1 2021-22 COLLIER COUNTY VALUE ADJUSTMENT BOARD VERIFICATION OF BOCC CITIZEN MEMBER QUALIFICATIONS Name of Applicant: Jill F. Rosenfeld Position of Interest: Citizen Board Member Appointed by Board of County Commissioners (BoCC) New Applicant: N Returning Applicant: Y Application Received: BoCC Application Reviewed: by BoCC F.S. §194.015 and F.A.C. §12D-9.004 Verification (performed by HEC on 6/4/21): Y/N Criteria Y Own homestead property in Collier County? Y Verified Address of Homestead: (from CollierAppraiser.com) 2230 10th Avenue NE Naples, Florida 34120 N Member of a taxing authority in Florida? N Employee of a taxing authority in Florida? N Represents property owners, property appraisers, tax collectors, or taxing authorities in any administrative or judicial review of property taxes? Prior Service Comments/Concerns: Mrs. Rosenfeld has been a wonderful addition to the Collier VAB. Her service has been and continues to be greatly appreciated. Concerns/Potential Conflicts/Additional Comments: None. Supplements Attached: Collier County BoCC 4/9/19 Resolution 2019-58 appointing Jill F. Rosenfeld; CollierPA Proof of Homestead Record Date Applicant appointed by BoCC: April 9, 2019. I, Holly E. Cosby, Esq., Collier County Value Adjustment Board Attorney, hereby verify the following: 1) that the above information has been verified, reviewed, and considered on June 4, 2021, 2) that the Applicant qualifies to serve as Citizen Board Member Appointed by BoCC, 3) that this review has been based solely upon the experience and qualifications of the Applicant, 4) that the approval of the Applicant is not influenced by the property appraiser, and 5) that the approval of the Applicant is not influenced by any party or potential party to a VAB proceeding or by any such party with an interest in the outcome of any such proceeding. Holly E. Cosby, Esq. - VAB Counsel Holly E. Cosby, Esq. Digitally signed by Holly E. Cosby, Esq. DN: cn=Holly E. Cosby, Esq., o=Law Office of Holly E. Cosby, PA, email=holly@cosbylaw.com, c=US Date: 2021.06.04 15:39:17 -04'00' 2021-22 Collier VAB Checklist Exhibit "3b" Checklist Exhibit "3b" Page 1 of 3 2021-22 Collier VAB Checklist Exhibit "3b" Checklist Exhibit "3b" Page 2 of 3 $ 460,000 $ 320,000 $ 235,000 $ 129,000 $ 100 $ 0 $ 399,900 $ 220,000 $ 215,000 $ 24,000 $ 30,000 $ 15,000 $ 0 $ 103,175 $ 206,569 $ 309,744 $ 32,546 $ 277,198 $ 25,000 $ 252,198 $ 25,000 $ 227,198 Collier County Property AppraiserProperty Summary Parcel No 37397480005 SiteAddress*Disclaimer 2230 10THAVE NE Site City NAPLES Site Zone*Note 34120 Name / Address ROSENFELD, DAVID L=& JILL F 2230 10TH AVE NE City NAPLES State FL Zip 34120 Map No. Strap No. Section Township Range Acres£ *Estimated 3C36 330700 104 03C36 36 48 27 5.83 Legal GOLDEN GATE EST UNIT 16 TR 104 Millage Area 138 Millage Rates £ *Calculations Sub./Condo 330700 - GOLDEN GATE EST UNIT 16 School Other Total Use Code 1 - SINGLE FAMILY RESIDENTIAL 5.016 8.5424 13.5584 Latest Sales History (Not all Sales are listed due to Confidentiality) Date Book-Page Amount 08/03/17 5422-64 10/20/14 5087-346 11/15/12 4858-442 02/07/12 4769-2543 09/30/11 4723-1425 06/06/07 4239-3829 12/03/04 3689-2747 11/22/00 2746-1288 06/07/00 2684-637 03/25/96 2162-127 06/01/92 1724-374 03/01/90 1515-35 01/01/81 899-1939 £2020 Certified Tax Roll (Subject to Change) Land Value (+)Improved Value (=)Market Value (-)Save our Home (=)Assessed Value (-)Homestead (=)School Taxable Value (-)Additional Homestead (=)Taxable Value If all Values shown above equal 0 this parcel was created after theFinal Tax Roll 2021-22 Collier VAB Checklist Exhibit "3b" Checklist Exhibit "3b" Page 3 of 3 Page 1 of 1 2021-22 COLLIER COUNTY VALUE ADJUSTMENT BOARD VERIFICATION OF SCHOOL BOARD CITIZEN MEMBER QUALIFICATIONS Name of Applicant: Ronald A. Kezeske Position of Interest: Citizen Board Member Appointed by School Board New Applicant: N Returning Applicant: Y Information Received: School Board Information Compiled: 6/4/21 F.S. §194.015 and F.A.C. §12D-9.004 Verification (performed by HEC on 6/4/21): Y/N Criteria Y Own a business/commercial enterprise, occupation, profession, or trade occupying and conducted from commercial space located within the school district of Collier County? Y Verified Name and Address of Business: (Sunbiz.org) Agile K-9 Academy, LLC d/b/a Ruffgers Dog University 2348 Pineland Avenue Naples, Florida 34112 Y Verify ownership of business: (Sunbiz.org) N Member of a taxing authority in Florida? N Employee of a taxing authority in Florida? N Represents property owners, property appraisers, tax collectors, or taxing authorities in any administrative or judicial review of property taxes? Prior Service Comments/Concerns: Applicant has been a wonderful addition to the Collier VAB. Applicant has a Juris Doctorate degree and owns several local businesses. Applicant is involved in the community and his service to the Collier VAB will continue to be valued and appreciated. Additional Comments: To supplement documentation provided to the VAB, VAB Counsel reviewed the State of Florida Department of Corporations website (Sunbiz.org) to verify that Applicant’s company is in good standing, that Applicant continues to own the company and that the address of the company is located in a commercial space in Collier County. VAB Counsel and VAB Administration are grateful for Applicant’s service, believe that Applicant will continue to be a wonderful addition to the Collier County VAB, and find no conflicts of interest in Applicant serving on the same. Supplements attached: Original application and appointment packet supplied by School Board (2019), Reappointment packet supplied by School Board (2020), DBA Verification – Sunbiz.org; LLC/Company Verification – Sunbiz.org, 2021 Company Annual Report – Sunbiz.org, Verification of Commercial Space – CollierAppraiser.com Date appointed/ratified by School Board: February 5, 2019; December 7, 2020. I, Holly E. Cosby, Esq., Collier County Value Adjustment Board Attorney, hereby verify the following: 1) that the above information has been verified, reviewed, and considered on June 4, 2021, 2) that the Applicant is qualified to serve as Citizen Board Member Appointed by School Board, 3) that this review has been based solely upon the experience and qualifications of the Applicant, 4) that the approval of the Applicant is not influenced by the property appraiser, and 5) that the approval of the Applicant is not influenced by any party or potential party to a VAB proceeding or by any such party with an interest in the outcome of any such proceeding. Holly E. Cosby, Esq. - VAB Counsel Holly E. Cosby, Esq. Digitally signed by Holly E. Cosby, Esq. DN: cn=Holly E. Cosby, Esq., o=Law Office of Holly E. Cosby, PA, email=holly@cosbylaw.com, c=US Date: 2021.06.04 16:07:43 -04'00' 2021-22 Collier VAB Checklist Exhibit "4" Checklist Exhibit "4" Page 1 of 16 2021-22 Collier VAB Checklist Exhibit "4" Checklist Exhibit "4" Page 2 of 16 2021-22 Collier VAB Checklist Exhibit "4" Checklist Exhibit "4" Page 3 of 16 2021-22 Collier VAB Checklist Exhibit "4" Checklist Exhibit "4" Page 4 of 16 2021-22 Collier VAB Checklist Exhibit "4" Checklist Exhibit "4" Page 5 of 16 2021-22 Collier VAB Checklist Exhibit "4" Checklist Exhibit "4" Page 6 of 16 2021-22 Collier VAB Checklist Exhibit "4" Checklist Exhibit "4" Page 7 of 16 2021-22 Collier VAB Checklist Exhibit "4" Checklist Exhibit "4" Page 8 of 16 2021-22 Collier VAB Checklist Exhibit "4" Checklist Exhibit "4" Page 9 of 16 2021-22 Collier VAB Checklist Exhibit "4" Checklist Exhibit "4" Page 10 of 16 6/4/2021 sunbiz.org - Florida Department of State dos.sunbiz.org/scripts/ficidet.exe?action=DETREG&docnum=G12000082366&rdocnum=G12000082366 1/1 Previous on List Next on List Return to List Filing History Fictitious Name Search Submit Previous on List Next on List Return to List Filing History Fictitious Name Search Submit Fictitious Name Detail Fictitious Name RUFFGERS DOG UNIVERSITY Filing Information Registration Number G12000082366 Status ACTIVE Filed Date 08/20/2012 Expiration Date 12/31/2022 Current Owners 1 County MULTIPLE Total Pages 3 Events Filed 2 FEI/EIN Number 45-5213899 Mailing Address 2825 DAVIS BLVD NAPLES, FL 34104 Owner Information AGILE K-9 ACADEMY, LLC 2348 PINELAND AVE NAPLES, FL 34112 FEI/EIN Number: 45-5213899 Document Number: L12000048518 Document Images 08/20/2012 -- Fictitious Name Filing View image in PDF format 09/22/2020 -- CHANGE NAME/ADDRESS View image in PDF format 03/15/2017 -- Fictitious Name Renewal Filing View image in PDF format Florida Department of State, Division of Corporations D එඞඑඛඑඖ ඎ CකකඉගඑඖඛFlorida Department of State 2021-22 Collier VAB Checklist Exhibit "4" Checklist Exhibit "4" Page 11 of 16 6/4/2021 Detail by Entity Name search.sunbiz.org/Inquiry/CorporationSearch/SearchResultDetail?inquirytype=EntityName&directionType=Initial&searchNameOrder=AGILEK9ACADE…1/2 Department of State / Division of Corporations / Search Records / Search by Entity Name / Document Number FEI/EIN Number Date Filed State Status Last Event Event Date Filed Detail by Entity Name Florida Limited Liability Company AGILE K-9 ACADEMY, LLC Filing Information L12000048518 45-5213899 04/10/2012 FL ACTIVE REINSTATEMENT 10/27/2013 Principal Address 2348 Pineland Ave NAPLES, FL 34112 Changed: 01/14/2020 Mailing Address 2348 Pineland Ave NAPLES, FL 34112 Changed: 01/14/2020 Registered Agent Name & Address KEZESKE, RONALD A 4040 1st Ave SW NAPLES, FL 34119 Address Changed: 01/28/2019 Authorized Person(s) Detail Name & Address Title Managing Member KEZESKE, ASCHLEY 4040 1st Ave SW NAPLES, FL 34119 Title Managing Member Kezeske Ronald A D එඞඑඛඑඖ ඎ CකකඉගඑඖඛFlorida Department of State 2021-22 Collier VAB Checklist Exhibit "4" Checklist Exhibit "4" Page 12 of 16 6/4/2021 Detail by Entity Name search.sunbiz.org/Inquiry/CorporationSearch/SearchResultDetail?inquirytype=EntityName&directionType=Initial&searchNameOrder=AGILEK9ACADE…2/2 Kezeske, Ronald A 4040 1st Ave SW NAPLES, FL 34119 Annual Reports Report Year Filed Date 2019 01/28/2019 2020 01/14/2020 2021 01/11/2021 Document Images 01/11/2021 -- ANNUAL REPORT View image in PDF format 01/14/2020 -- ANNUAL REPORT View image in PDF format 01/28/2019 -- ANNUAL REPORT View image in PDF format 01/18/2018 -- ANNUAL REPORT View image in PDF format 03/15/2017 -- ANNUAL REPORT View image in PDF format 03/28/2016 -- ANNUAL REPORT View image in PDF format 02/22/2015 -- ANNUAL REPORT View image in PDF format 01/28/2014 -- ANNUAL REPORT View image in PDF format 10/27/2013 -- REINSTATEMENT View image in PDF format 04/10/2012 -- Florida Limited Liability View image in PDF format Florida Department of State, Division of Corporations 2021-22 Collier VAB Checklist Exhibit "4" Checklist Exhibit "4" Page 13 of 16 2348 PINELAND AVE NAPLES, FL 34112 Current Principal Place of Business: Current Mailing Address: 2348 PINELAND AVE NAPLES, FL 34112 US Entity Name:AGILE K-9 ACADEMY, LLC DOCUMENT# L12000048518 FEI Number: 45-5213899 Certificate of Status Desired: Name and Address of Current Registered Agent: KEZESKE, RONALD A 4040 1ST AVE SW NAPLES, FL 34119 US The above named entity submits this statement for the purpose of changing its registered office or registered agent, or both, in the State of Florida. SIGNATURE: Electronic Signature of Registered Agent Date Authorized Person(s) Detail : I hereby certify that the information indicated on this report or supplemental report is true and accurate and that my electronic signature shall have the same legal effect as if made under oath; that I am a managing member or manager of the limited liability company or the receiver or trustee empowered to execute this report as required by Chapter 605, Florida Statutes; and that my name appears above, or on an attachment with all other like empowered. SIGNATURE: Electronic Signature of Signing Authorized Person(s) Detail Date FILED Jan 11, 2021 Secretary of State 1886049397CC RONALD A KEZESKE MANAGING MEMBER 01/11/2021 2021 FLORIDA LIMITED LIABILITY COMPANY ANNUAL REPORT No Title MANAGING MEMBER Name KEZESKE, ASCHLEY Address 4040 1ST AVE SW City-State-Zip: NAPLES FL 34119 Title MANAGING MEMBER Name KEZESKE, RONALD A Address 4040 1ST AVE SW City-State-Zip: NAPLES FL 34119 2021-22 Collier VAB Checklist Exhibit "4" Checklist Exhibit "4" Page 14 of 16 $ 2,050,000 $ 1,400,000 $ 66,500 $ 0 $ 0 $ 0 $ 829,505 $ 764,310 $ 1,593,815 $ 1,593,815 $ 1,593,815 $ 1,593,815 Collier County Property AppraiserProperty Summary Parcel No 56150040003 SiteAddress*Disclaimer 2348PINELANDAVE Site City NAPLES Site Zone*Note 34112 Name / Address ARK HOLDINGS & INVESTMENTS LLC 4040 1ST AVE SW City NAPLES State FL Zip 34119 Map No. Strap No. Section Township Range Acres£ *Estimated 5A11 471700 A 15A11 11 50 25 0.93 Legal LOS PINOS BLK A LOT 1, 2 & 29 AND PARTS OF 3, 30 & 31 FURTHER DESC AS:BEG AT SE CNR LOT 1, BLK A LOS PINOS, N 52DEG W 208.04FT, N 2DEG E 44.10FTN 89DEG E 25.80FT, N 195.12FT, N 89DEG E 136.44FT , S 367.60FT TO POB, LESSSTIPULATED ORDER OF TAKING CASE NO 95-764-CA OR 2476 PG 1707 Millage Area 112 Millage Rates £ *Calculations Sub./Condo 471700 - LOS PINOS School Other Total Use Code 12 - MIXED USE (STORE AND RESIDENT)5.016 6.2924 11.3084 Latest Sales History (Not all Sales are listed due to Confidentiality) Date Book-Page Amount 08/01/19 5667-3508 05/10/16 5276-3369 01/01/88 1320-1733 08/01/84 1099-373 02/01/75 613-149 02/01/75 613-148 £2020 Certified Tax Roll (Subject to Change) Land Value (+)Improved Value (=)Market Value (=)Assessed Value (=)School Taxable Value (=)Taxable Value If all Values shown above equal 0 this parcel was created after theFinal Tax Roll 2021-22 Collier VAB Checklist Exhibit "4" Checklist Exhibit "4" Page 15 of 16 Collier County Property AppraiserProperty Detail Parcel No 56150040003 SiteAddress*Disclaimer 2348PINELANDAVE Site City NAPLES Site Zone*Note 34112 Name / Address ARK HOLDINGS & INVESTMENTS LLC 4040 1ST AVE SW City NAPLES State FL Zip 34119 Permits (Provided for reference purposes only. *Full Disclaimer. ) Tax Yr Issuer Permit # CO Date Tmp CO Final Bldg Type 0 COUNTY PRBD20151240093 10/04/16 ROOF 1990 COUNTY 89-4314 11/28/90 11/08/89 1991 COUNTY 90-3952 05/29/90 NO PICKUP 1992 COUNTY 91-12827 12/02/91 NO PICKUP 1993 COUNTY 92-18913 02/02/93 12/29/92 NO PICKUP 1995 COUNTY 94-4606 05/26/94 NO PICKUP 1995 COUNTY 94-6771 07/22/94 2016 COUNTY PRBD20141030572 08/10/15 2016 COUNTY PRBD20150308040 12/21/15 2018 COUNTY PRBD20170205895 08/27/19 08/21/19 Land £# Calc Code Units 10 COMMERCIAL SF 40662 £Building/Extra Features £#YearBuilt Description Area AdjArea 10 1990 STORE 12000 12000 20 1990 ASPH P 20000 20000 2021-22 Collier VAB Checklist Exhibit "4" Checklist Exhibit "4" Page 16 of 16 6/4/2021 Board Records / VAB https://app.collierclerk.com/board-records-vab 1/1 BMR Content Board Minutes Records Lobbyist Regist Value Adjustme (AXIA) VA BMR Records Agendas BCC Minutes Advisory Board Recaps BMR Records S Quick Links Make a Payment Collections eRecording Login Foreclosures Jury Duty Marriage License Orders to Seal Passports Records Search Risk Protection Or Unclaimed Monies Contact Us FAQ's Information HOME SITE MAP SEARCH DISCLAIMER CONTACT US PRIVACY STATEMENT FAQ'S Email Privacy Under Florida law, email addresses are public records. If you do not want your email address released in response to a public records request, do not send to this entity. Instead, contact this office by phone or in writing. Website Maintenance Wednesday night is the regular weekly maintenance schedule for the servers. As a result there may be brief outages. We apologize for any inconvenience. Copyright This website is maintained by the Coll of the Circuit Court & Comptroller. Copyright© 2013 - 2020 All Rights Re Collier County Clerk of the Circuit Cou 3315 Tamiami Trail East, Ste. 102 Naples, FL 34112-5324 Search ... Translate Board Records / VAB The Clerk serves as Ex-Officio Clerk to the Board of County Commissioners (BCC). As Clerk to the Board, the Minutes & Records Department is responsible for monitoring, maintaining the minutes and records for the BCC, and numerous advisory boards that report to the BCC. This is done by various formats consisting of audio, video, microfilm, and paper copies of minutes, agendas/executive summaries and backup documentation (ordinances, resolutions, contracts, agreements, etc.). All records are available for public access. Mailing Addresses: Collier County Clerk of the Circuit Court Board Minutes & Records Department 3299 Tamiami Trail East, Ste. 401 Naples, FL 34112-5746 Clerk of the Circuit Court Board Minutes & Records Department PO Box 413044 Naples, FL 34101-3044 Department Street Mailing Addresses Office Location Map Tel: (239) 252-2646 x7240 Fax: (239) 252-8408 Email: Clerk to the Board Links: Collier County Government Florida Statutes Florida Department of Revenue-Property Oversight Division Collier County Municode Administrative Orders Collier County Property Appraiser Fees: Click here for Fee information Forms: Click here for Form information FAQs: BMR Search Instructions Click here for FAQ information Home Clerk's Office Records Search Court Divisions Recording Finance Board Records / VAB Internal Audit 2021-22 Collier VAB Checklist Exhibit "8" Checklist Exhibit "8" Page 1 of 7 6/4/2021 Board Minutes and Records https://app.collierclerk.com/records-search/bmr-records-search 1/2 BMR Records Agendas BCC Minutes Advisory Board Minutes Recaps BMR Records Search BMR Content Board Minutes and Records Lobbyist Registration Value Adjustment Board (AXIA) VAB 2020 Quick Links Make a Payment Collections eRecording Login Foreclosures Jury Duty Marriage License Orders to Seal Passports Records Search Risk Protection Orde Unclaimed Monies Contact Us FAQ's Records Search BMR Records Court Records Court Reports Foreclosures Lobbyist List Official Land Records Tax Deed Sales VAB History 2012-2016 Zoning Maps Non-Criminal Orders to Seal Collier County Municode Fees Forms Links Search ... Translate BMR Records Search Crystal K. Kinzel Clerk of the Circuit Court & Comptroller Welcome to the Clerk's Internet gateway to our document search center. Board Minutes and Records Value Adjustment Board BCC Agenda BCC Recaps BCC Minutes BCC Resolutions BCC Ordinances BCC Backup Documentation Collier County Hearing Examiner (HEX) Lobbyists List and Forms Non Criminal Orders to Seal Collier County Zoning Maps Sunshine Law Advanced Board Minutes and Records Search CollierClerk.com Website Disclaimer:aThis website is provided to you free of charge. The Collier County Clerk of the Circuit Court (Clerk) uses its best eÖorts to main this website; however, the information on CollierClerk.com is provisional. For matters aÖecting legal rights, interested parties should refer to the printed version of th appropriate oÔcial document. The information on this website may be viewed, downloaded, printed, or copied, provided that it is used solely for personal informatio time can the information viewed, downloaded, printed, or copied from this website be modiÑed. The Clerk reserves the right to make improvements or changes to th information in this website at any time and without notice. By accessing information on this site, the user agrees to indemnify and hold the Clerk harmless for any los damage, or expense arising directly or indirectly in connection with such access or any damage suÖered by the user or any third party relying on said accessed inform In no event shall the Clerk be liable for any damages or for any indirect damages resulting from the use or application of the information accessed from CollierClerk.c Basic Users Guide Help About Sign O Home Clerk's Office Records Search Court Divisions Recording Finance Board Records / VAB Internal Audit 2021-22 Collier VAB Checklist Exhibit "8" Checklist Exhibit "8" Page 2 of 7 6/4/2021 Board Minutes and Records https://app.collierclerk.com/records-search/bmr-records-search 2/2 Information HOME SITE MAP SEARCH DISCLAIMER CONTACT US PRIVACY STATEMENT FAQ'S Email Privacy Under Florida law, email addresses are public records. If you do not want your email address released in response to a public records request, do not send to this entity. Instead, contact this office by phone or in writing. Website Maintenance Wednesday night is the regular weekly maintenance schedule for the servers. As a result there may be brief outages. We apologize for any inconvenience. Copyright This website is maintained by the Coll of the Circuit Court & Comptroller. Copyright© 2013 - 2020 All Rights Re Collier County Clerk of the Circuit Cou 3315 Tamiami Trail East, Ste. 102 Naples, FL 34112-5324 2021-22 Collier VAB Checklist Exhibit "8" Checklist Exhibit "8" Page 3 of 7 6/4/2021 Board Minutes and Records https://app.collierclerk.com/records-search/bmr-records-search 1/2 BMR Records Agendas BCC Minutes Advisory Board Minutes Recaps BMR Records Search BMR Content Board Minutes and Records Lobbyist Registration Value Adjustment Board (AXIA) VAB 2020 Quick Links Make a Payment Collections eRecording Login Foreclosures Jury Duty Marriage License Orders to Seal Passports Records Search Risk Protection Orde Unclaimed Monies Contact Us FAQ's Records Search BMR Records Court Records Court Reports Foreclosures Lobbyist List Official Land Records Tax Deed Sales VAB History 2012-2016 Zoning Maps Non-Criminal Orders to Seal Collier County Municode Fees Forms Links Search ... Translate BMR Records Search BMRPROD Value Adjustment Board 2020 VAB 19 Entries Search in WebLink aaa Advancedaa Mo 2020 VAB Metadata Previe Entry Properties ModiÑed 2/19/202 9:51:01 A Created 3/31/202 12:55:05 Path \Value Adjustm Board\20 VAB Template Collier County BMR Fields Doc Type Minutes Meeting Type Regular Name Page count Volume name 2020 Correspondence VAB 2020 DOR Uniform Policies & Procedur VAB 2020 Florida Administrative Code relati VAB 2020 Florida Department of Revenue (D VAB 2020 Florida Statutes relating to VAB VAB 2020 Government in the Sunshine Man VAB 2020 Legal and Public Notices VAB 2020 PAO Denials VAB 2020 Petitioner Information VAB 2020 Special Magistrate Recommendat VAB 2020 VAB - Final Document Transmittal VAB 2020 VAB City Notices VAB 2020 VAB Minutes VAB 2020 VAB Special Magistrates Notes & S VAB Contracts for Legal Counsel and Specia VAB PETITION FORMS: Regular, Contiguous VAB VAB Forms VAB Home Clerk's Office Records Search Court Divisions Recording Finance Board Records / VAB Internal Audit 2021-22 Collier VAB Checklist Exhibit "8" Checklist Exhibit "8" Page 4 of 7 6/4/2021 Board Minutes and Records https://app.collierclerk.com/records-search/bmr-records-search 2/2 Information HOME SITE MAP SEARCH DISCLAIMER CONTACT US PRIVACY STATEMENT FAQ'S Email Privacy Under Florida law, email addresses are public records. If you do not want your email address released in response to a public records request, do not send to this entity. Instead, contact this office by phone or in writing. Website Maintenance Wednesday night is the regular weekly maintenance schedule for the servers. As a result there may be brief outages. We apologize for any inconvenience. Copyright This website is maintained by the Coll of the Circuit Court & Comptroller. Copyright© 2013 - 2020 All Rights Re Collier County Clerk of the Circuit Cou 3315 Tamiami Trail East, Ste. 102 Naples, FL 34112-5324 2021-22 Collier VAB Checklist Exhibit "8" Checklist Exhibit "8" Page 5 of 7 6/4/2021 Board Minutes and Records https://app.collierclerk.com/records-search/bmr-records-search 1/2 BMR Records Agendas BCC Minutes Advisory Board Minutes Recaps BMR Records Search BMR Content Board Minutes and Records Lobbyist Registration Value Adjustment Board (AXIA) VAB 2020 Quick Links Make a Payment Collections eRecording Login Foreclosures Jury Duty Marriage License Orders to Seal Passports Records Search Risk Protection Orde Unclaimed Monies Contact Us FAQ's Records Search BMR Records Court Records Court Reports Foreclosures Lobbyist List Official Land Records Tax Deed Sales VAB History 2012-2016 Zoning Maps Non-Criminal Orders to Seal Collier County Municode Fees Forms Links Search ... Translate BMR Records Search BMRPROD Value Adjustment Board 2020 VAB 2020 Florida Administrative Code relating to VAB 3 Entries Search in WebLink aaa Advancedaa Mo 2020 Florida Ad Metadata Previe Entry Properties ModiÑed 6/22/2020 1:04:59 PM Created 6/22/2020 11:02:39 A Path \Value Adjustme Board\202 VAB\2020 Florida Administr Code rela to VAB Template Collier County BMR Fields Doc Type Minutes Meeting Type Regular Name Page count Volume name Chapter 12D- 9 F.A.C.35 VAB Chapter 12D-10 F.A.C.2 VAB Chapter 12D-51 F.A.C.1 VAB Home Clerk's Office Records Search Court Divisions Recording Finance Board Records / VAB Internal Audit 2021-22 Collier VAB Checklist Exhibit "8" Checklist Exhibit "8" Page 6 of 7 6/4/2021 Board Minutes and Records https://app.collierclerk.com/records-search/bmr-records-search 2/2 Information HOME SITE MAP SEARCH DISCLAIMER CONTACT US PRIVACY STATEMENT FAQ'S Email Privacy Under Florida law, email addresses are public records. If you do not want your email address released in response to a public records request, do not send to this entity. Instead, contact this office by phone or in writing. Website Maintenance Wednesday night is the regular weekly maintenance schedule for the servers. As a result there may be brief outages. We apologize for any inconvenience. Copyright This website is maintained by the Coll of the Circuit Court & Comptroller. Copyright© 2013 - 2020 All Rights Re Collier County Clerk of the Circuit Cou 3315 Tamiami Trail East, Ste. 102 Naples, FL 34112-5324 2021-22 Collier VAB Checklist Exhibit "8" Checklist Exhibit "8" Page 7 of 7