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VAB Organizational Meeting Agenda 09/12/2022Value Adjustment Board Organizational Meeting Agenda September 12, 2022 1 VALUE ADJUSTMENT BOARD ORGANIZATIONAL MEETING AGENDA September 12, 2022 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 Johnssen C. Confirmation of BCC & School Board Appointed Members (informational) 4. Appointment of VAB Chairperson (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 2022 (motion needed) Holly E. Cosby, Esq. – The Law Office of Holly E. Cosby, P.A. 7. Special Magistrates A. Recommendation to approve by Resolution the appointment of the VAB Special Magistrates for VAB Tax Year 2022 (motion needed) 2 • Ellen T. Chadwell, PL – Attorney • Joseph Haynes Davis – Attorney • Lorraine Dube – State Certified Appraiser • Michael P. Jonas – State Certified Appraiser • Mario de la Guardia – Tangible Personal Property B. Recommendation to approve by Resolution the proposed Special Magistrate Agreement forms: 1) Agreement 22-8021 – Attorney Special Magistrate Agreement for the Value Adjustment Board (VAB) 2) Agreement 22-8013 – Appraiser Special Magistrate Agreement for the Value Adjustment Board (VAB) 8. Approval/Acceptance of Minutes into the VAB Record (motion needed) A. February 28, 2022, VAB Final Meeting 9. Department of Revenue 2022 VAB Training: for Magistrates, VAB Members, Legal Counsel and interested parties (http://floridarevenue.com/dor/property/vab/training.html) 10. 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 2022 tax year (motion needed) 2) Recommendation to designate VAB Clerk to Determine “Good Cause” for Hearing Reschedules, with Legal Counsel Providing Guidance, for 2022 tax year (motion needed) 3 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) F. Request approval for the destruction of VAB records in accordance with the General Records Schedule GS1-SL (2016 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 2021 Expense Report of 607 petitions filed as compared to: 0778 petitions (VAB 2020) 0714 petitions (VAB 2019) 0623 petitions (VAB 2018) 0561 petitions (VAB 2017) 0615 petitions (VAB 2016) 0635 petitions (VAB 2015) 0392 petitions (VAB 2014) 0616 petitions (VAB 2013) 0770 petitions (VAB 2012) 0892 petitions (VAB 2011) 1528 petitions (VAB 2010) 1775 petitions (VAB 2009) 11. VAB Dates of Importance A. TRIM Notices were mailed: Monday, August 15, 2022 (per PAO staff) B. Deadline to file petitions with the Clerk’s Office: Friday, September 9, 2022, at 5 p.m. [25 days after the mailing of the TRIM per F.S. 194.011(2) (d)] 4 C. Magistrate Hearings: October 2022 through December 2022 (More dates in January, 2023, if needed, based on filing) D. (Proposed) Final VAB Meeting for Tax Year 2022 (room reserved): TBD (late-February/early-March), 2023 12. Additional comments/concerns – VAB Counsel/compliance 13. Public Comment 14. Adjournment 5 Item #2 Establishing a Quorum -as required by Florida Statute Chapter 194.015 and Affidavit of Publication confirmed 6 Nap1si BkitIij N i PART OF THE USA TODAY NETWORK Published Daily Naples, FL 34110 OFFICE OF THE COUNTY ATTORNEY 3299 TAMIAMI TRL E#800 NOTICE OF THE NAPLES,FL 34112-5749 ORGANIZATIONAL MEETING OF THE VALUE ADJUSTMENT BOARD Notice is hereby given that the VALUE ADJUSTMENT BOARD Affidavit of Publication VAB) will hold an Organizational Meeting in accordance with Chapter 286.011, Florida Statutes, at 9:00 a.m., Monday, Sep-STATE OF WISCONSIN tember 12, 2022, in the Board of County Commissioners Meet- COUNTY OF BROWN ing Room. 3rd Floor, Harmon Turner Building (Building "F"). Collier County Government Center, 3299 Tamiami Trail East, Na- ples, Florida, for the following purposes: General Rosiness Dis- cussion, Legislative updates, and matters pursuant to the re-Before the undersigned they serve as the authority,quirements of Florida Statutes, Chapter 194; Tentative Hearing personally appeared said legal clerk who on oath says that Dates, Dates of Importance, Meeting Dates, Expenditures, Public he/she serves as Legal Clerk of the Naples Daily News, a Comment and to discuss other related issues at the suggestion or request of the Chair, staff or Board members prior to or dur- daily newspaper published at Naples, in Collier County,ing the Meeting. Florida; distributed in Collier and Lee counties of Florida; This meeting is open to the public. Any person wishing to speak that the attached copy of the advertising was published in on any agenda item must register prior to presentation of the said newspaper on dates listed. Affiant further says that the item to be addressed. All registered speakers will be limited to three(3)minutes. said Naples Daily News is a newspaper published at Naples, in said Collier County, Florida, and that the said Any person who decides to appeal a decision of the Board will need a record of the proceedings pertaining thereto and there- newspaper has heretofore been continuously published in fore, may need to ensure that a verbatim record of the proceed- said ings is made, which record includes the testimony and evidence upon which the appeal is based. Collier County,Florida;distributed in Collier and Lee counties of Florida,each day and has been entered as if you are a person with a disability who needs an accommoda- tion in order to participate in this proceeding, you are entitled,second class mail matter at the post office in Naples,in at no cost to you,the provision of certain assistance. Please con- said Collier County,Florida,for a period of one year next tact the Collier County Facilities Management Division located at 3335 Tamiami Trail East, Suite 1r101, Building W, Naples, Flori- preceding the first publication of the attached copy of da 34112,(239)252-8380 advertisement;and affiant further says that he has neither VALUE ADJUSTMENT BOARD paid nor promised any person,or corporation any discount, rebate,commission or refund for the purpose of securing CRYSTAL K.KINZEL,CLERK TO THE VAB this advertisement for publication in said newspaper By:Ann Jennejohn,Deputy Clerk issue(e)dated or by publication on the newspaper'e SEAl) Puh:August 22,2022#5375133 website,if authorized,on Issue(s)limp;'12212022J(! v"I' / / Subscribed andll sworn to before on August 29,2022 T(i-„_A-,, .. - Notary,State of WI/County of Brown J)-'' My commission expires Publication Cost:$301.00 Ad No:0005375133 KATHLEEN ALLENCustomerNo: 1306921 Notary PublicPO#: 4500214576 of Affidavits: 1 State of Wisconsin This is not an invoice 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. ATTACHEMENT(S) 1.[Link] F.S. Link to the Department of Revenue: Statutes & Constitution :View Statutes : Online Sunshine (state.fl.us) 8 Item #3 Introductions: A. VAB Board B. Clerk: Crystal K. Kinzel & Designee C. Confirmation of BCC & School Board Appointed Members 9 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 • [Link] Florida Administrative Code 12D-9.013 Div. 12D: Property Tax Oversight Program - Florida Administrative Rules, Law, Code, Register - FAC, FAR, eRulemaking (flrules.org) • 2022 Collier County VAB Contact Information 10 Collier County 2022 VAB Contact Information (09/12/2022) Legal Counsel Attorney Holly E. Cosby, Esq 239-931-0006 holly@cosbylaw.com BCC Rep. Chair Commissioner (District 2) Burt Saunders, Esq 239-252-8603 andy.solis@colliercountyfl.gov BCC Rep. Vice Commissioner (District 3) Andrew Solis, Esq 239-252-8602 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 Saunders Dave Lykins 239-252-8603 angela.goodner@colliercountyfl.gov Executive Coordinator – Commissioner Solis Angela Goodner 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 Attorney Special Magistrate Joseph Haynes Davis 407-839-3725 Joseph.Davis@jhdlaw.com Commercial/Res. Appraiser Sp. Magistrate Lorraine Dube 239-566-8848 239-293-5768 dube5757@yahoo.com Commercial/Res. Appraiser Sp. Magistrate Michael P. Jonas 239-936-1991 mjonas@carlsonnorris.com Tangible Personal Property Mario de la Guardia 954-905-9946 mario@assetappraisalsolutions.com 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 Bob Sandy 239-252-8153 bsandy@collierappraiser.com Director - Tax Roll Compliance Jenny Blaje 239-252-8158 jblaje@collierappraiser.com 7 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 • [Link] Florida Statute 194.015 Statutes & Constitution :View Statutes : Online Sunshine (state.fl.us) • [Link] Florida Administrative Code 12D-9.004 Div. 12D: Property Tax Oversight Program - Florida Administrative Rules, Law, Code, Register - FAC, FAR, eRulemaking (flrules.org) 11 Item #4 Appointment of VAB Chair and Vice-Chair: 12 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 2021 VAB year, Commissioner Saunders served as the VAB Chairman; while in the previous year (2020 VAB), Commissioner Solis served as the VAB Chairman. RECOMMENDATION: To elect the Value Adjustment Board (VAB) chairperson per Chapter 194.015 F.S. Attachment • [Link] Florida Statutes Chapter 194.015 Statutes & Constitution :View Statutes : Online Sunshine (state.fl.us) 13 14 VALUE ADJUSTMENT BOARD ORGANIZATIONAL MEETING AGENDA September 12, 2022 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 Johnssen C. Confirmation of BCC & School Board Appointed Members (informational) 4. Appointment of VAB Chairperson (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 2022 (motion needed) Holly E. Cosby, Esq. – The Law Office of Holly E. Cosby, P.A. 7. Special Magistrates A. Recommendation to approve by Resolution the appointment of the VAB Special Magistrates for VAB Tax Year 2022 (motion needed) • Ellen T. Chadwell, PL – Attorney • Joseph Haynes Davis – Attorney • Lorraine Dube – State Certified Appraiser • Michael P. Jonas – State Certified Appraiser • Mario de la Guardia – Tangible Personal Property B. Recommendation to approve by Resolution the proposed Special Magistrate Agreement forms: 1) Agreement 22-8021 – Attorney Special Magistrate Agreement for the Value Adjustment Board (VAB) 2) Agreement 22-8013 – Appraiser Special Magistrate Agreement for the Value Adjustment Board (VAB) 8. Approval/Acceptance of Minutes into the VAB Record (motion needed) A. February 28, 2022, VAB Final Meeting 9. Department of Revenue 2022 VAB Training: for Magistrates, VAB Members, Legal Counsel and interested parties (http://floridarevenue.com/dor/property/vab/training.html) 10. 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. - -- - 15 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 2022 tax year (motion needed) 2) Recommendation to designate VAB Clerk to Determine “Good Cause” for Hearing Reschedules, with Legal Counsel Providing Guidance, for 2022 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) F. Request approval for the destruction of VAB records in accordance with the General Records Schedule GS1-SL (2016 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 2021 Expense Report of 607 petitions filed as compared to: 0778 petitions (VAB 2020) 0714 petitions (VAB 2019) 0623 petitions (VAB 2018) 0561 petitions (VAB 2017) 0615 petitions (VAB 2016) 0635 petitions (VAB 2015) 0392 petitions (VAB 2014) 0616 petitions (VAB 2013) 0770 petitions (VAB 2012) 0892 petitions (VAB 2011) 1528 petitions (VAB 2010) 1775 petitions (VAB 2009) 11. VAB Dates of Importance A. TRIM Notices were mailed: Monday, August 15, 2022 (per PAO staff) B. Deadline to file petitions with the Clerk’s Office: Friday, September 9, 2022, at 5 p.m. [25 days after the mailing of the TRIM per F.S. 194.011(2) (d)] C. Magistrate Hearings: October 2022 through December 2022 (More dates in January, 2023, if needed, based on filing) D. (Proposed) Final VAB Meeting for Tax Year 2022 (room reserved): TBD (late-February/early-March), 2023 12. Additional comments/concerns – VAB Counsel/compliance 13. Public Comment 14. Adjournment -- 16 Item #6 Reaffirmation for VAB Tax Year 2022 of VAB Legal Counsel by Resolution 17 EXECUTIVE SUMMARY Recommendation to re-affirm by resolution for Law Office of Holly E. Cosby, P.A. to provide Independent Legal Services for the Collier County Value Adjustment Board for the 2022 VAB Tax Year. OBJECTIVE: To re-affirm by resolution that Law Office of Holly E. Cosby, P.A. 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 First Amendment to Contract Agreement #17-7046 states that the Independent Legal Services for the Value Adjustment Board of Collier County will be provided by Law Office of Holly E. Cosby, P.A. 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 Law Office of 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 Law Office of Holly E. Cosby, P.A. in providing legal services to the VAB (per Agreement #17-7046). ATTACHMENT(S) • 17-7046 Agreement • 1st Amendment to #17-7046 • VAB Resolution 2022-01 (Proposed) 18 VAB RESOLUTION 2022-01 A RESOLUTION OF THE VALUE ADJUSTMENT BOARD OF COLLIER COUNTY, FLORIDA, RELATING TO THE REAFFIRMATION OF FIRST AMENDMENT TO AGREEMENT #17-7046, “INDEPENDENT LEGAL COUNSEL FOR VALUE ADJUSTMENT BOARD”. WHEREAS, Collier County Value Adjustment Board and Law Office of Holly E. Cosby, P.A. (“Counsel”) have entered into a First Amendment to Agreement 17-7046 for Independent Legal Counsel for Value Adjustment Board, dated February 28, 2022 (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 the First Amendment to Agreement #17-7046. NOW, THEREFORE, BE IT RESOLVED BY THE VALUE ADJUSTMENT BOARD OF COLLIER COUNTY, FLORIDA, that: The VAB hereby reaffirms this agreement and amendment thereto, 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 12th day of September, 2022, 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 19 AGREEMENT 17-7046 for Independent Legal Services for the Value Adjustment Board (VAG) 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: I. 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 Attorney's proposal referred to herein and made an integral part of this Agreement. This Agreement contains the entire understanding between the parties and any modifications to this Agreement shall be mutually agreed upon in 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 1 of 5 014046 Independent Legal Services for the Collier County Value Adjustment Board(VAB) C-74- 1 20 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: holly(0,cosbylaw.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) Sk/ 21 7. NO IMPROPER USE. The Attorney will not use, nor suffer or permit any person to use in any manner whatsoever, County facilities for any improper, immoral or offensive purpose, or for any purpose in violation of any federal, state, county or municipal ordinance, 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 Attorney or if the VAB or its authorized representative shall deem any conduct on the part of the Attorney to be objectionable or improper, the County shall have the right to suspend the contract of the Attorney. Should the Attorney 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 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 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, Attorney agrees to continue representation of the VAB, as needed, to make determinations regarding the suspension, and/or until such time as a replacement counsel can be appointed by the Value Adjustment Board (VAB) in compliance with 194.015, 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 in RFP #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 Statutory Limits in compliance with the applicable state and federal laws. The coverage must include Employers' Liability with a minimum limit of $100,000 for each accident. 4.D.frd I,en i445NCtia.k)tA)' C. Professional Liability: Coverage shall have minimum limits oftfl,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 Adjustment Board(VAB) c9S/ 22 30) day notification to the County in the event of cancellation or modification of any stipulated insurance coverage. Attorney shall ensure that all Attorneys engaged in providing services under this contract shall comply with the same insurance requirements. The same Attorney shall provide the Collier County Procurement Services Division with certificates of insurance meeting the required insurance provisions. 12. INDEMNIFICATION. To the maximum extent permitted by Florida law, the Attorney shall indemnify and hold harmless Collier County and the VAB, its officers and employees from any and all liabilities, damages, losses and costs, including, but not limited to, reasonable attorneys' fees and paralegals' fees, whether resulting from any claimed breach of this Agreement by Attorney, any statutory or regulatory violations, or from personal injury, property damage, direct or consequential damages, or economic loss, to the extent caused by the negligence, recklessness, or intentionally wrongful conduct of the Attorney or anyone employed or utilized by the Attorney in the performance of this Agreement. This indemnification obligation shall not be construed to negate, abridge or reduce any other rights or remedies which otherwise may be available to an indemnified party or person described in this paragraph. This section does not pertain to any incident arising from the sole negligence of Collier County or the VAB. 12.1 The duty to defend under this Article 12 is independent and separate from the duty to indemnify, and the duty to defend exists regardless of any ultimate liability of the Attorney, 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) 02\ 23 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 AD USTMENT BOARD ecti‘.*tgccez______By:tOci2A-A-AdIsCk AO f Ali Attest as to Chairman' , Deputy Clerk Penny Taylor,,hairrni signature only. • Approved as to Form and Legality: sof Al erney i ATTORNEY: Holly E. Cosby, P.A. By: Hotly E. Cosby, P.A. Page 5 of 5 17-7046 Independent Legal Services for the Collier County Value Adjustment Board(VAB) V 24 Florida F101 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:79637 POLICY TERM: 10/13/2016 to 10/13/2017 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 April 20. 2017 DATE OF ISSUE A "0! „ r ' P ENTATIVE 1111 541 East Mitchell Hammock Road, Oviedo,FL 32765 P 800.633.6458 I F t00.781.2010 I tlmic.com 25 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:88477 POLICY TERM: 10/13/2018 to 10/13/2019 LIABILITY LIMITS: S 500,000 per claim 51,000.000 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 October 11. 2018 I'IDATEOFISSUEy: .ih NTRVE 541 East Mitchell Hammock Road,Oviedo,FL 32765 P 800.633.6458 I F 800.781.2010 I flmic.corn 26 Florida Lawyers Mutual INS U R AN C E C O M PAN Y 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 27 FIRST AMENDMENT TO AGREEMENT #17-7046 FOR INDEPENDENT LEGAL SERVICES FOR THE VALUE ADJUSTMENT BOARD (VAB) THIS FIRST AMENDMENT made and entered into on this Z0Pi day of 2022, by and between LAW OFFICE OF HOLLY E. COSBY, P.A. (the Attorney") and Collier County Value Adjustment Board; consisting of members from the Collier County Board of County Commissioners, a political subdivision of the State of Florida, 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), (collectively, the "Parties"): WHEREAS, on June 1, 2017, the County entered into an Agreement with the Attorney (the "Agreement") to provide independent legal services to the Value Adjustment Board for Collier County; and WHEREAS, the Agreement is set to expire May 31, 2022 with no further renewal periods and the Parties desire to extend the Agreement for an additional three year term with two one-year renewals. NOW, THEREFORE, in consideration of the mutual promises and covenants herein contained, it is agreed by the Parties as follows: 1. The above recitals are incorporated into this Amendment as if fully set forth herein. 2. The Agreement is hereby extended through May 31, 2025. 3. There will be two one-year renewal periods available beginning June 1, 2025. 4. Except as stated herein, all other terms and conditions of Agreement #17-7046 shall remain in full force and effect. Signature page to follow) Remainder of page intentionally left blank***** Page 1 of 2 First Amendment to Agreement #17-7046 28 IN WITNESS WHEREOF, the Parties have executed this First Amendment by an authorized person or agent on the date and year first written above. ATTES1. 8© 0, COLLIER COUNTY CRY ,t. 1ZEL,'C K VALUE ADJUSTMENT BOARD By: /0,0,s, ,, i ...Deputy Clerk Chairman Attest asti 1 signature of xy.• Approved as to Form and Legality:. Holly E. Cosby, Eo iballyySignedbyHollyE. Date:2022.04.19 14:05:45 Esq. 04' 00' VAB Attorney ATTORNEY: Holly E. Cosby Holly E. Digitally signed by Holly E. Cosby,Esq. By:Cosby, Esq. 04'00. 022.04.1914:05:22 Holly E. Cosby- For the Firm Law Office of Holly E. Cosby, P.A. Page 2 of 2 First Amendment to Agreement #17-7046 29 oti •c is Cotfler County Administrative Services Department Procurement Services Division 2/24/2020 Holly E. Cosby, RA Law Office of Holly E. Cosby, P.A. Address: 602 Center Road Ft. Myers, FL 33907 Via Email: hollyAcosbylaw.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 E Cosil Company 1 Signature Wt-kW Print Name HO Ll..1 c tin — Pe-€4.d A - i Signature Date 3` '.-4 LIP Un'S PrmarementSevres Nsicn•3295 Tamiarni Trail East•Naples,Florida 34112-4901 ;w,v.cotliergov.netiprocuremeniser ices 30 Page 2 of 2 RE: Contract Renewal for# 17-7046 "Independent Legal Services for the Value Adjustment Board (VAB)" I Updated Contactlnformattoi Onlyif addres ee inforrnattori on the first page ls-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: supportbidsvnc.com. Please return this letter to the Procurement Services Division with your response no later than 310312020. You may email your response to: email Renewals(c colliercountvfl•gov. If you have any questions you may contact me at 239-252-8407. Respectfully, t0, f t l l IviarIC onartr Procurement Contract Manader—Procurement Services Division C: Trish Morgan, Director of Board Minutes&Records and Value Adjustment Board 31 Item #7 Appointment of VAB Special Magistrates for VAB Tax Year 2022 by Resolution 32 EXECUTIVE SUMMARY Recommendation to affirm by resolution the appointments of VAB Special Magistrates for the 2022 Collier County Value Adjustment Board Tax Year. OBJECTIVE: To secure Appraiser Special Magistrates and Attorney Special Magistrates for the 2022 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 affirm the Contract Agreement #22-8013 “Appraiser Special Magistrate for Value Adjustment Board” with Lorraine Dube, Michael P. Jonas, and Mario de la Guardia. Additionally, VAB Staff recommends that the VAB affirm the Contract Agreement #22-8021 “Attorney Special Magistrate for Value Adjustment Board” with Ellen T. Chadwell, PL and Joseph Haynes Davis, Esq.. 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 33 expenditures are included in the operating budget in the General Fund (001), Other General Administrative cost center (103010). RECOMMENDATION: That the Value Adjustment Board affirm by resolution the appointments, under Agreement #22-8013 “Appraisal Special Magistrate for Value Adjustment Board”, to the following: Lorraine Dube, Michael P. Jonas, and Mario de la Guardia. Additionally, that the Value Adjustment Board re-affirm by same resolution, the appointment, under Agreement #22-8021 “Attorney Special Magistrate for Value Adjustment Board” with Ellen T. Chadwell, PL and Joseph Haynes Davis, Esq. Attachments •[Link] Florida Statute 194.035 http://www.leg.state.fl.us/Statutes/index.cfm? App_mode=Display_Statute&Search_String=&URL =0100-0199/0194/Sections/0194.035.html •VAB Resolution 2022-02 (Proposed) •Agreement #22-8013 with Lorraine Dube •Agreement #22-8013 with Michael P. Jonas •Agreement #22-8013 with Mario de la Guardia •Agreement #22-8021 with Ellen T. Chadwell, PL •Agreement #22-8021 with Joseph Haynes Davis, Esq. 34 VAB RESOLUTION 2022-02 A RESOLUTION OF THE VALUE ADJUSTMENT BOARD OF COLLIER COUNTY, FLORIDA, RELATING TO THE APPROVAL OF CONTRACTS 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 2022 Tax Year as follows: • #22-8013 - Ellen Chadwell, PL – Attorney (Exemptions, Classifications & Portability) • #22-8013 - Joseph Haynes Davis, Esq. – Attorney (Exemptions, Classifications & Portability) • #22-8021 - Lorraine Dube – Commercial and Residential Appraiser • #22-8021 - Michael P. Jonas – Commercial and Residential Appraiser • #22-8021 - Mario de la Guardia – Tangible Personal Property NOW, THEREFORE, BE IT RESOLVED BY THE VALUE ADJUSTMENT BOARD OF COLLIER COUNTY, FLORIDA, that: The VAB hereby approves the above-referenced contracts on behalf of the Value Adjustment Board with the Special Magistrates for the 2022 Tax Year. This Resolution of the Value Adjustment Board is made this 12th day of September, 2022, 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 35 EXECUTIVE SUMMARY Recommendation to approve by resolution the agreements of VAB Special Magistrates for the 2022 Collier County Value Adjustment Board Tax Year. OBJECTIVE: To review and approve the agreements for Appraiser Special Magistrates and Attorney Special Magistrates for the 2022 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.” The VAB will require that each appointed special magistrate execute an agreement, setting forth compensation, scope of services, statutory requirements, and other matters as deemed necessary and/or appropriate The VAB Staff recommends that the VAB approve and adopt Agreement 22-8021 entitled “Attorney Special Magistrate Agreement for the Value Adjustment Board (VAB)”. Additionally, VAB Staff recommends that the VAB approve and adopt Agreement 22-8013 entitled “Appraiser Special Magistrate Agreement for the Value Adjustment Board (VAB)”. 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). RECOMMENDATION: That the Value Adjustment Board affirm by resolution Agreement #22- 8013 “Appraisal Special Magistrate for Value Adjustment Board” and Agreement #22-8021 “Attorney Special Magistrate for Value Adjustment Board”. Attachments • [Link] Florida Statute 194.035 Statutes & Constitution :View Statutes : Online Sunshine (state.fl.us) • VAB Resolution 2022-03 (Proposed) • Agreement #22-8013 • Agreement #22-8021 36 VAB RESOLUTION 2022-03 A RESOLUTION OF THE VALUE ADJUSTMENT BOARD OF COLLIER COUNTY, FLORIDA, RELATING TO THE APPROVAL OF CERTAIN AGREEMENTS TO BE UTILIZED BY THE VALUE ADJUSTMENT BOARD FOR THE APPOINTMENT AND HIRING OF SPECIAL MAGISTRATES FOR THE VALUE ADJUSTMENT BOARD. WHEREAS, the Collier County Value Adjustment Board (“VAB”) will appoint independent special magistrates pursuant to Section 194.035, Florida Statutes; WHEREAS, the VAB will require that each appointed special magistrate execute an agreement, setting forth compensation, scope of services, statutory requirements, and other matters as deemed necessary and/or appropriate. NOW, THEREFORE, BE IT RESOLVED BY THE VALUE ADJUSTMENT BOARD OF COLLIER COUNTY, FLORIDA, that: 1) The Value Adjustment Board hereby approves and adopts Agreement 22-8021 entitled “Attorney Special Magistrate Agreement for the Value Adjustment Board (VAB)”. 2) The Value Adjustment Board hereby approves and adopts Agreement 22-8013 entitled “Appraiser Special Magistrate Agreement for the Value Adjustment Board (VAB)”. This Resolution of the Value Adjustment Board is made this 12th day of September, 2022, 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 37 AGREEMENT 22-8021 for Attorney Special Magistrate Agreement for the Value Adjustment Board (VAB) THIS AGREEMENT, made and entered into on this 12th day of September, 2022, by and between Ellen T. Chadwell, PL, hereinafter called the "Attorney Special Magistrate" authorized to do business in the State of Florida, as the Primary Attorney Special Magistrate 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, members from the District School Board of Collier County, and citizen members appointed by both the Collier County Board of County Commissioners and District School Board of Collier County, hereinafter called the "Value Adjustment Board" (VAB). WITNESSETH: 1. AGREEMENT TERM. This 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 Attorney Special Magistrate, renew this Agreement under all of the terms and conditions contained in this Agreement for one (1) additional two (2) year period. The VAB shall give the Attorney Special Magistrate written notice of the VAB's intention to renew this Agreement term prior to the end of this Agreement term then in effect. The VAB, with the guidance and assistance of VAB Administration and the VAB attorney, may extend this Agreement under all of the terms and conditions contained in this Agreement for up to one hundred and eighty (180) days. The VAB, with the guidance and assistance of VAB Administration and the VAB attorney, shall give the Attorney Special Magistrate written notice of the VAB's intention to extend this Agreement term prior to the end of this Agreement term then in effect. 2. STATEMENT OF WORK. The Attorney Special Magistrate shall provide Legal Services to the Value Adjustment Board in accordance with the terms and conditions of Request for Proposal (RFP) #22-8021, and the Attorney 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 Collier County's Procurement Ordinance, as amended, and the Procurement Procedures in effect at the time such services are authorized. Notwithstanding anything stated herein to the contrary, with regards to drafting and providing recommended decisions, which include findings of fact and conclusions of law, Attorney Special Magistrate shall provide all recommended decisions to the VAB within ten (10) business days of each hearing date assigned to Attorney Special Magistrate. Failure of Attorney Special Magistrate to substantially comply with this requirement shall be considered detrimental to the VAB process, and cause for termination of this Agreement. Notwithstanding the foregoing, the VAB shall have the right to reduce Attorney Special Magistrate’s invoicing by One Hundred Fifty Dollars ($150.00) per day (hereinafter referred 38 to as “PENALTY”) for each day that Attorney Special Magistrate fails to complete recommendations pursuant to the time requirements set forth in this Section 2. The PENALTY shall not apply to instances where Attorney Special Magistrate provides the VAB Clerk with a written explanation of good cause for any delay beyond the expiration of the time requirements set forth in this Section 2, which shall be accompanied by supporting evidence, if necessary. Should the Primary Attorney Special Magistrate not be able to provide the services to the VAB within the timeframe required, then the VAB may utilize the services of the Secondary Attorney Special Magistrate. 3. COMPENSATION. The VAB shall pay the Attorney Special Magistrate for the performance of this Agreement on an hourly basis at a rate of one hundred fifty dollars ($150.00) 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 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." The Attorney 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 Attorney 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. If Attorney Special Magistrate’s office is located outside of Collier County, Attorney Special Magistrate shall receive reimbursement for travel mileage in accordance with the rates set forth each year by the Internal Revenue Service. The compensation paid to the Attorney Special Magistrate shall be borne three-fifths (3/5s) by the Collier County Board of County Commissioners and two-fifths (2/5s) by the District School Board of Collier County. Attorney 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. However, the parties hereto may agree to include additional expenses or services in this Agreement by mutual consent. 4. NOTICES. All notices from the VAB to the Attorney Special Magistrate shall be deemed duly served if mailed or faxed to the Attorney Special Magistrate at the following address: The Law Office of Ellen T. Chadwell, PL 5675 Strand Court Naples, Florida 34110 Office: 239-249-3560 39 Cellular: 239-293-7691 Email:ellen@chadwelllaw.com 40 All Notices from the Attorney 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 Fax: (239) 252-8408 Email: vabclerk@collierclerk.com The Attorney Special Magistrate and the Value Adjustment Board 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 Board of County Commissioners or the District School Board of Collier County and the Attorney Special Magistrate or to constitute the Attorney Special Magistrate as an agent of Collier County Board of County Commissioners or the District School Board of Collier County. 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 Special Magistrate. Payment for all such permits issued by Collier County and all non-County permits necessary for the prosecution of the Work shall be procured and paid for by the Attorney Special Magistrate. The Attorney Special Magistrate shall also be solely responsible for payment of any and all taxes levied on the Attorney Special Magistrate. In addition, the Attorney 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 Attorney Special Magistrate agrees to comply with all laws governing the responsibility of an employer with respect to persons employed by the Attorney Special Magistrate. Further, in compliance with §119.0701, Florida Statutes which affect Attorney Special Magistrate's duties and services provided pursuant to this Agreement, Attorney Special Magistrate further agrees as follows: a. IF ATTORNEY SPECIAL MAGISTRATE HAS QUESTIONS REGARDING THE APPLICATION OF CHAPTER 119, FLORIDA STATUTES, TO THE ATTORNEY 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 34112. b. Attorney 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 41 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 Attorney 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 Attorney Special Magistrate or keep and maintain public records required by the VAB to perform the contracted services. If Attorney Special Magistrate transfers all public records to the VAB upon completion of this Agreement, Attorney Special Magistrate shall destroy any duplicate public records that are exempt or confidential and exempt from public records disclosure requirements. If Attorney Special Magistrate keeps and maintains public records upon completion of this Agreement, Attorney 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 Attorney Special Magistrate of the request, and Attorney Special Magistrate must provide the records to the VAB or allow the records to be inspected or copied within a reasonable time. d. If Attorney 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 Attorney 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 Attorney 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 Attorney Special Magistrate, or if the VAB or its authorized representative shall deem any conduct on the part of the Attorney Special Magistrate to be objectionable or improper, the VAB shall have the right to suspend the contract of the Attorney Special Magistrate. Should the Attorney 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 Attorney 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, Attorney 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 42 §194.015, Florida Statutes. 10. NO DISCRIMINATION. The Attorney 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 Attorney Special Magistrate shall indemnify and hold harmless Collier County Board of County Commissioners, District School Board of Collier County, and the VAB, its officers and employees from any and all liabilities, damages, losses and costs, including, but not limited to, reasonable attorneys' fees and paralegals' fees, whether resulting from any claimed breach of this Agreement by Attorney 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 Attorney Special Magistrate or anyone employed or utilized by the Attorney 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 the Collier County Board of County Commissioners, the District School Board of Collier County, or the VAB. The duty to defend under this Article 11 is independent and separate from the duty to indemnify, and the duty to defend exists regardless of any ultimate liability of the Attorney Special 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 Attorney Special Magistrate. Attorney Special Magistrate's obligation to indemnify and defend under this Article 11 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 this Agreement as if herein set out verbatim: Attorney Special Magistrate's Proposal, Insurance Certificate(s), and RFP #22-8021 "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. THE REMAINDER OF THIS PAGE LEFT BLANK INTENTIONALLY 43 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. ATTORNEY SPECIAL MAGISTRATE VALUE ADJUSTMENT BOARD OF COLLIER COUNTY, FLORIDA By: _______________________________ Ellen T. Chadwell, PL Special Magistrate By: _______________________________ Commissioner __________________, Chair Date: ______________________________ Date: ______________________________ By: _______________________________ Witness Signature Print Name: _____________________ Approved as to form and legality: By: _______________________________ Holly E. Cosby, Esq. Value Adjustment Board Attorney Date: ______________________________ ATTEST: Crystal K. Kinzel, Clerk By: _______________________________ Clerk/Deputy Clerk Date: ______________________________ 44 AGREEMENT 22-8021 for Attorney Special Magistrate Agreement for the Value Adjustment Board (VAB) THIS AGREEMENT, made and entered into on this 12th day of September, 2022, by and between Joseph Haynes Davis, Esq., hereinafter called the "Attorney Special Magistrate" authorized to do business in the State of Florida, as the Secondary Attorney Special Magistrate, 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, members from the District School Board of Collier County, and citizen members appointed by both the Collier County Board of County Commissioners and District School Board of Collier County, hereinafter called the "Value Adjustment Board" (VAB). WITNESSETH: 1. AGREEMENT TERM. This 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 Attorney Special Magistrate, renew this Agreement under all of the terms and conditions contained in this Agreement for one (1) additional two (2) year period. The VAB shall give the Attorney Special Magistrate written notice of the VAB's intention to renew this Agreement term prior to the end of this Agreement term then in effect. The VAB, with the guidance and assistance of VAB Administration and the VAB attorney, may extend this Agreement under all of the terms and conditions contained in this Agreement for up to one hundred and eighty (180) days. The VAB, with the guidance and assistance of VAB Administration and the VAB attorney, shall give the Attorney Special Magistrate written notice of the VAB's intention to extend this Agreement term prior to the end of this Agreement term then in effect. 2. STATEMENT OF WORK. The Attorney Special Magistrate shall provide Legal Services to the Value Adjustment Board in accordance with the terms and conditions of Request for Proposal (RFP) #22-8021, and the Attorney 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 Collier County's Procurement Ordinance, as amended, and the Procurement Procedures in effect at the time such services are authorized. Notwithstanding anything stated herein to the contrary, with regards to drafting and providing recommended decisions, which include findings of fact and conclusions of law, Attorney Special Magistrate shall provide all recommended decisions to the VAB within ten (10) business days of each hearing date assigned to Attorney Special Magistrate. Failure of Attorney Special Magistrate to substantially comply with this requirement shall be considered detrimental to the VAB process, and cause for termination of this Agreement. Notwithstanding the foregoing, the VAB shall have the right to reduce Attorney Special Magistrate’s invoicing by One Hundred Fifty Dollars ($150.00) per day (hereinafter referred 45 to as “PENALTY”) for each day that Attorney Special Magistrate fails to complete recommendations pursuant to the time requirements set forth in this Section 2. The PENALTY shall not apply to instances where Attorney Special Magistrate provides the VAB Clerk with a written explanation of good cause for any delay beyond the expiration of the time requirements set forth in this Section 2, which shall be accompanied by supporting evidence, if necessary. Should the Primary Attorney Special Magistrate not be able to provide the services to the VAB within the timeframe required, then the VAB may utilize the services of the Secondary Attorney Special Magistrate. 3. COMPENSATION. The VAB shall pay the Attorney Special Magistrate for the performance of this Agreement on an hourly basis at a rate of one hundred fifty dollars ($150.00) 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 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." The Attorney 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 Attorney 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. If Attorney Special Magistrate’s office is located outside of Collier County, Attorney Special Magistrate shall receive reimbursement for travel mileage in accordance with the rates set forth each year by the Internal Revenue Service. The compensation paid to the Attorney Special Magistrate shall be borne three-fifths (3/5s) by the Collier County Board of County Commissioners and two-fifths (2/5s) by the District School Board of Collier County. Attorney 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. However, the parties hereto may agree to include additional expenses or services in this Agreement by mutual consent. 4. NOTICES. All notices from the VAB to the Attorney Special Magistrate shall be deemed duly served if mailed or faxed to the Attorney Special Magistrate at the following address: The Law Offices of Joseph Haynes Davis, P.A. 2750 Taylor Avenue, # B207 Orlando, Florida 32806 Office: 407-839-3725 46 Fax: 407-839-4708 Email:Joseph.Davis@jhdlaw.com 47 All Notices from the Attorney 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 Fax: (239) 252-8408 Email: vabclerk@collierclerk.com The Attorney Special Magistrate and the Value Adjustment Board 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 Board of County Commissioners or the District School Board of Collier County and the Attorney Special Magistrate or to constitute the Attorney Special Magistrate as an agent of Collier County Board of County Commissioners or the District School Board of Collier County. 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 Special Magistrate. Payment for all such permits issued by Collier County and all non-County permits necessary for the prosecution of the Work shall be procured and paid for by the Attorney Special Magistrate. The Attorney Special Magistrate shall also be solely responsible for payment of any and all taxes levied on the Attorney Special Magistrate. In addition, the Attorney 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 Attorney Special Magistrate agrees to comply with all laws governing the responsibility of an employer with respect to persons employed by the Attorney Special Magistrate. Further, in compliance with §119.0701, Florida Statutes which affect Attorney Special Magistrate's duties and services provided pursuant to this Agreement, Attorney Special Magistrate further agrees as follows: a. IF ATTORNEY SPECIAL MAGISTRATE HAS QUESTIONS REGARDING THE APPLICATION OF CHAPTER 119, FLORIDA STATUTES, TO THE ATTORNEY 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 34112. b. Attorney 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 48 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 Attorney 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 Attorney Special Magistrate or keep and maintain public records required by the VAB to perform the contracted services. If Attorney Special Magistrate transfers all public records to the VAB upon completion of this Agreement, Attorney Special Magistrate shall destroy any duplicate public records that are exempt or confidential and exempt from public records disclosure requirements. If Attorney Special Magistrate keeps and maintains public records upon completion of this Agreement, Attorney 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 Attorney Special Magistrate of the request, and Attorney Special Magistrate must provide the records to the VAB or allow the records to be inspected or copied within a reasonable time. d. If Attorney 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 Attorney 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 Attorney 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 Attorney Special Magistrate, or if the VAB or its authorized representative shall deem any conduct on the part of the Attorney Special Magistrate to be objectionable or improper, the VAB shall have the right to suspend the contract of the Attorney Special Magistrate. Should the Attorney 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 Attorney 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, Attorney 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 49 §194.015, Florida Statutes. 10. NO DISCRIMINATION. The Attorney 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 Attorney Special Magistrate shall indemnify and hold harmless Collier County Board of County Commissioners, District School Board of Collier County, and the VAB, its officers and employees from any and all liabilities, damages, losses and costs, including, but not limited to, reasonable attorneys' fees and paralegals' fees, whether resulting from any claimed breach of this Agreement by Attorney 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 Attorney Special Magistrate or anyone employed or utilized by the Attorney 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 the Collier County Board of County Commissioners, the District School Board of Collier County, or the VAB. The duty to defend under this Article 11 is independent and separate from the duty to indemnify, and the duty to defend exists regardless of any ultimate liability of the Attorney Special 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 Attorney Special Magistrate. Attorney Special Magistrate's obligation to indemnify and defend under this Article 11 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 this Agreement as if herein set out verbatim: Attorney Special Magistrate's Proposal, Insurance Certificate(s), and RFP #22-8021 "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. THE REMAINDER OF THIS PAGE LEFT BLANK INTENTIONALLY 50 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. ATTORNEY SPECIAL MAGISTRATE VALUE ADJUSTMENT BOARD OF COLLIER COUNTY, FLORIDA By: _______________________________ Joseph Haynes Davis, Esq. Special Magistrate By: _______________________________ Commissioner __________________, Chair Date: ______________________________ Date: ______________________________ By: _______________________________ Witness Signature Print Name: _____________________ Approved as to form and legality: By: _______________________________ Holly E. Cosby, Esq. Value Adjustment Board Attorney Date: ______________________________ ATTEST: Crystal K. Kinzel, Clerk By: _______________________________ Clerk/Deputy Clerk Date: ______________________________ 51 AGREEMENT 22-8013 for Appraiser Special Magistrate Agreement for the Value Adjustment Board (VAB) THIS AGREEMENT, made and entered into on this 12th day of September, 2022, 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, members from the District School Board of Collier County, and citizen members appointed by both the Collier County Board of County Commissioners and District School Board of Collier County, hereinafter called the "Value Adjustment Board" (VAB). WITNESSETH: 1. AGREEMENT TERM. This 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 this Agreement under all of the terms and conditions contained in this Agreement for one (1) additional two (2) year period. The VAB shall give the Appraiser Special Magistrate written notice of the VAB's intention to renew this Agreement term prior to the end of this Agreement term then in effect. The VAB, with the guidance and assistance of VAB Administration and the VAB attorney, may extend this Agreement under all of the terms and conditions contained in this Agreement for up to one hundred and eighty (180) days. The VAB, with the guidance and assistance of VAB Administration and the VAB attorney, shall give the Appraiser Special Magistrate written notice of the VAB's intention to extend this Agreement term prior to the end of this 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) #22-8013, specific to Valuation of Real Property Services, 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 Collier County's Procurement Ordinance, as amended, and the Procurement Procedures in effect at the time such services are authorized. Notwithstanding anything stated herein to the contrary, with regards to drafting and providing recommended decisions, which include findings of fact and conclusions of law, Appraiser Special Magistrate shall provide all recommended decisions to the VAB within ten (10) business days of each hearing date assigned to Appraiser Special Magistrate. Failure of Appraiser Special Magistrate to substantially comply with this requirement shall be considered detrimental to the VAB process, and cause for termination of this Agreement. Notwithstanding the foregoing, the VAB shall have the right to reduce Appraiser Special Magistrate’s invoicing by One Hundred Fifty Dollars ($150.00) per day (hereinafter referred to as “PENALTY”) for each day that Appraiser Special Magistrate fails 52 to complete recommendations pursuant to the time requirements set forth in this Section 2. The PENALTY shall not apply to instances where Appraiser Special Magistrate provides the VAB Clerk with a written explanation of good cause for any delay beyond the expiration of the time requirements set forth in this Section 2, which shall be accompanied by supporting evidence, if necessary. It is the intent for work assignments to be equability distributed between the awarded Appraiser Special Magistrate specific to Valuation of Real Property. 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 fifty dollars ($150.00) 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." 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. If Appraiser Special Magistrate’s office is located outside of Collier County, Appraiser Special Magistrate shall receive reimbursement for travel mileage in accordance with the rates set forth each year by the Internal Revenue Service. The compensation paid to the Appraiser Special Magistrate shall be borne three-fifths (3/5s) by the Collier County Board of County Commissioners and two-fifths (2/5s) by the District School Board of Collier County. 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. However, the parties hereto may agree to include additional expenses or services in this Agreement by mutual consent. 4. NOTICES. All notices from the VAB 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 Cellular: (239) 293-5768 Email: dube5757@yahoo.com 53 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 Naples, FL 34112 Telephone: (239) 252-8399 Fax: (239) 252-8408 Email: vabclerk@collierclerk.com The Appraiser Special Magistrate and the Value Adjustment Board 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 Board of County Commissioners or the District School Board of Collier County and the Appraiser Special Magistrate or to constitute the Appraiser Special Magistrate as an agent of Collier County Board of County Commissioners or the District School Board of Collier County. 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 Collier 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 Appraiser Special Magistrate's duties and services provided pursuant to this Agreement, Appraiser Special Magistrate further agrees as follows: a. IF APPRAISER SPECIAL MAGISTRATE HAS QUESTIONS REGARDING THE APPLICATION OF CHAPTER 119, FLORIDA STATUTES, TO THE APPRAISER 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 34112. b. Appraiser 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. 54 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 Appraiser 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 Appraiser Special Magistrate or keep and maintain public records required by the VAB to perform the contracted services. If Appraiser Special Magistrate transfers all public records to the VAB upon completion of this Agreement, Appraiser Special Magistrate shall destroy any duplicate public records that are exempt or confidential and exempt from public records disclosure requirements. If Appraiser Special Magistrate keeps and maintains public records upon completion of this Agreement, Appraiser 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 Appraiser Special Magistrate of the request, and Appraiser Special Magistrate must provide the records to the VAB or allow the records to be inspected or copied within a reasonable time. d. If Appraiser 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 Appraiser 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 VAB 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 55 counsel can be appointed by the Value Adjustment Board (VAB) in compliance with §194.015, Florida Statutes. 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 Board of County Commissioners, District School Board of 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 the Collier County Board of County Commissioners, the District School Board of Collier County, or the VAB. The duty to defend under this Article 11 is independent and separate from the duty to indemnify, and the duty to defend exists regardless of any ultimate liability of the Appraiser Special 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 Appraiser Special Magistrate. Appraiser Special Magistrate's obligation to indemnify and defend under this Article 11 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 this Agreement as if herein set out verbatim: Appraiser Special Magistrate's Proposal, Insurance Certificate(s), and RFP #22-8013 "Appraiser 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. THE REMAINDER OF THIS PAGE LEFT BLANK INTENTIONALLY 56 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. APPRAISER SPECIAL MAGISTRATE VALUE ADJUSTMENT BOARD OF COLLIER COUNTY, FLORIDA By: _______________________________ Lorraine Dube Special Magistrate By: _______________________________ Commissioner __________________, Chair Date: ______________________________ Date: ______________________________ By: _______________________________ Witness Signature Print Name: _____________________ Approved as to form and legality: By: _______________________________ Holly E. Cosby, Esq. Value Adjustment Board Attorney Date: ______________________________ ATTEST: Crystal K. Kinzel, Clerk By: _______________________________ Clerk/Deputy Clerk Date: ______________________________ 57 AGREEMENT 22-8013 for Appraiser Special Magistrate Agreement for the Value Adjustment Board (VAB) THIS AGREEMENT, made and entered into on this 12th day of September, 2022, by and between Michael P. Jonas, MAI, AI-GRS/Kova Appraisal & Consulting Services, LLC doing business as Carlson, Norris and Associates, 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, members from the District School Board of Collier County, and citizen members appointed by both the Collier County Board of County Commissioners and District School Board of Collier County, hereinafter called the "Value Adjustment Board" (VAB). WITNESSETH: 1. AGREEMENT TERM. This 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 this Agreement under all of the terms and conditions contained in this Agreement for one (1) additional two (2) year period. The VAB shall give the Appraiser Special Magistrate written notice of the VAB's intention to renew this Agreement term prior to the end of this Agreement term then in effect. The VAB, with the guidance and assistance of VAB Administration and the VAB attorney, may extend this Agreement under all of the terms and conditions contained in this Agreement for up to one hundred and eighty (180) days. The VAB, with the guidance and assistance of VAB Administration and the VAB attorney, shall give the Appraiser Special Magistrate written notice of the VAB's intention to extend this Agreement term prior to the end of this 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) #22-8013, specific to Valuation of Real Property, 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 Collier County's Procurement Ordinance, as amended, and the Procurement Procedures in effect at the time such services are authorized. Notwithstanding anything stated herein to the contrary, with regards to drafting and providing recommended decisions, which include findings of fact and conclusions of law, Appraiser Special Magistrate shall provide all recommended decisions to the VAB within ten (10) business days of each hearing date assigned to Appraiser Special Magistrate. Failure of Appraiser Special Magistrate to substantially comply with this requirement shall be considered detrimental to the VAB process, and cause for termination of this Agreement. Notwithstanding the foregoing, the VAB shall have the right to reduce Appraiser Special Magistrate’s invoicing by One Hundred Fifty Dollars ($150.00) per day (hereinafter referred to as “PENALTY”) for each day that Appraiser Special Magistrate fails 58 to complete recommendations pursuant to the time requirements set forth in this Section 2. The PENALTY shall not apply to instances where Appraiser Special Magistrate provides the VAB Clerk with a written explanation of good cause for any delay beyond the expiration of the time requirements set forth in this Section 2, which shall be accompanied by supporting evidence, if necessary. It is the intent for work assignments to be equability distributed between the awarded Appraiser Special Magistrate specific to Valuation of Real Property. 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 fifty dollars ($150.00) 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." 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. If Appraiser Special Magistrate’s office is located outside of Collier County, Appraiser Special Magistrate shall receive reimbursement for travel mileage in accordance with the rates set forth each year by the Internal Revenue Service. The compensation paid to the Appraiser Special Magistrate shall be borne three-fifths (3/5s) by the Collier County Board of County Commissioners and two-fifths (2/5s) by the District School Board of Collier County. 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. However, the parties hereto may agree to include additional expenses or services in this Agreement by mutual consent. 4. NOTICES. All notices from the VAB to the Appraiser Special Magistrate shall be deemed duly served if mailed or faxed to the Appraiser Special Magistrate at the following address: Michael P. Jonas, MAI, AI-GRS/Carlson, Norris and Associates 9130 Galleria Court, Suite 100 Naples, Florida 34109 Phone: (239) 936-1991 Email: www.carlsonnorris.com 59 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 Naples, FL 34112 Telephone: (239) 252-8399 Fax: (239) 252-8408 Email: vabclerk@collierclerk.com The Appraiser Special Magistrate and the Value Adjustment Board 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 Board of County Commissioners or the District School Board of Collier County and the Appraiser Special Magistrate or to constitute the Appraiser Special Magistrate as an agent of Collier County Board of County Commissioners or the District School Board of Collier County. 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 Collier 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 Appraiser Special Magistrate's duties and services provided pursuant to this Agreement, Appraiser Special Magistrate further agrees as follows: a. IF APPRAISER SPECIAL MAGISTRATE HAS QUESTIONS REGARDING THE APPLICATION OF CHAPTER 119, FLORIDA STATUTES, TO THE APPRAISER 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 34112. b. Appraiser 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. 60 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 Appraiser 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 Appraiser Special Magistrate or keep and maintain public records required by the VAB to perform the contracted services. If Appraiser Special Magistrate transfers all public records to the VAB upon completion of this Agreement, Appraiser Special Magistrate shall destroy any duplicate public records that are exempt or confidential and exempt from public records disclosure requirements. If Appraiser Special Magistrate keeps and maintains public records upon completion of this Agreement, Appraiser 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 Appraiser Special Magistrate of the request, and Appraiser Special Magistrate must provide the records to the VAB or allow the records to be inspected or copied within a reasonable time. d. If Appraiser 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 Appraiser 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 VAB 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 61 counsel can be appointed by the Value Adjustment Board (VAB) in compliance with §194.015, Florida Statutes. 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 Board of County Commissioners, District School Board of 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 the Collier County Board of County Commissioners, the District School Board of Collier County, or the VAB. The duty to defend under this Article 11 is independent and separate from the duty to indemnify, and the duty to defend exists regardless of any ultimate liability of the Appraiser Special 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 Appraiser Special Magistrate. Appraiser Special Magistrate's obligation to indemnify and defend under this Article 11 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 this Agreement as if herein set out verbatim: Appraiser Special Magistrate's Proposal, Insurance Certificate(s), and RFP #22-8013 "Appraiser 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. THE REMAINDER OF THIS PAGE LEFT BLANK INTENTIONALLY 62 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. APPRAISER SPECIAL MAGISTRATE Michael P. Jonas, MAI, AI-GRS/Kova Appraisal & Consulting Services, LLC d/b/a Carlson, Norris and Associates VALUE ADJUSTMENT BOARD OF COLLIER COUNTY, FLORIDA By: _______________________________ Print: Michael P. Jonas, MAI, AI-GRS Special Magistrate By: _______________________________ Commissioner __________________, Chair Date: ______________________________ Date: ______________________________ By: _______________________________ Witness Signature Print Name: _____________________ Approved as to form and legality: By: _______________________________ Holly E. Cosby, Esq. Value Adjustment Board Attorney Date: ______________________________ ATTEST: Crystal K. Kinzel, Clerk By: _______________________________ Clerk/Deputy Clerk Date: ______________________________ 63 AGREEMENT 22-8013 for Appraiser Special Magistrate Agreement for the Value Adjustment Board (VAB) THIS AGREEMENT, made and entered into on this 12th day of September, 2022, by and between Mario de la Guardia, ASA/Guarco Corp. doing business as Asset Appraisal Solutions, 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, members from the District School Board of Collier County, and citizen members appointed by both the Collier County Board of County Commissioners and District School Board of Collier County, hereinafter called the "Value Adjustment Board" (VAB). WITNESSETH: 1. AGREEMENT TERM. This 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 this Agreement under all of the terms and conditions contained in this Agreement for one (1) additional two (2) year period. The VAB shall give the Appraiser Special Magistrate written notice of the VAB's intention to renew this Agreement term prior to the end of this Agreement term then in effect. The VAB, with the guidance and assistance of VAB Administration and the VAB attorney, may extend this Agreement under all of the terms and conditions contained in this Agreement for up to one hundred and eighty (180) days. The VAB, with the guidance and assistance of VAB Administration and the VAB attorney, shall give the Appraiser Special Magistrate written notice of the VAB's intention to extend this Agreement term prior to the end of this 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) #22-8013, specific to Tangible Personal Property, 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 Collier County's Procurement Ordinance, as amended, and the Procurement Procedures in effect at the time such services are authorized. Notwithstanding anything stated herein to the contrary, with regards to drafting and providing recommended decisions, which include findings of fact and conclusions of law, Appraiser Special Magistrate shall provide all recommended decisions to the VAB within ten (10) business days of each hearing date assigned to Appraiser Special Magistrate. Failure of Appraiser Special Magistrate to substantially comply with this requirement shall be considered detrimental to the VAB process, and cause for termination of this Agreement. Notwithstanding the foregoing, the VAB shall have the right to reduce Appraiser Special Magistrate’s invoicing by One Hundred Fifty Dollars ($150.00) per day 64 (hereinafter referred to as “PENALTY”) for each day that Appraiser Special Magistrate fails to complete recommendations pursuant to the time requirements set forth in this Section 2. The PENALTY shall not apply to instances where Appraiser Special Magistrate provides the VAB Clerk with a written explanation of good cause for any delay beyond the expiration of the time requirements set forth in this Section 2, which shall be accompanied by supporting evidence, if necessary. 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 fifty dollars ($150.00) 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." 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. If Appraiser Special Magistrate’s office is located outside of Collier County, Appraiser Special Magistrate shall receive reimbursement for travel mileage in accordance with the rates set forth each year by the Internal Revenue Service. The compensation paid to the Appraiser Special Magistrate shall be borne three-fifths (3/5s) by the Collier County Board of County Commissioners and two-fifths (2/5s) by the District School Board of Collier County. 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. However, the parties hereto may agree to include additional expenses or services in this Agreement by mutual consent. 4. NOTICES. All notices from the VAB to the Appraiser Special Magistrate shall be deemed duly served if mailed or faxed to the Appraiser Special Magistrate at the following address: Mario de la Guardia, ASA/Asset Appraisal Solutions P.O. Box 15204 Plantation, Florida 33318 Phone: (954) 905-9946 Email: www.AssetAppraisalSolutions.com All Notices from the Appraiser Special Magistrate to the VAB shall be deemed duly served 65 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 Email: vabclerk@collierclerk.com The Appraiser Special Magistrate and the Value Adjustment Board 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 Board of County Commissioners or the District School Board of Collier County and the Appraiser Special Magistrate or to constitute the Appraiser Special Magistrate as an agent of Collier County Board of County Commissioners or the District School Board of Collier County. 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 Collier 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 Appraiser Special Magistrate's duties and services provided pursuant to this Agreement, Appraiser Special Magistrate further agrees as follows: a. IF APPRAISER SPECIAL MAGISTRATE HAS QUESTIONS REGARDING THE APPLICATION OF CHAPTER 119, FLORIDA STATUTES, TO THE APPRAISER 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 34112. b. Appraiser 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 66 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 Appraiser 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 Appraiser Special Magistrate or keep and maintain public records required by the VAB to perform the contracted services. If Appraiser Special Magistrate transfers all public records to the VAB upon completion of this Agreement, Appraiser Special Magistrate shall destroy any duplicate public records that are exempt or confidential and exempt from public records disclosure requirements. If Appraiser Special Magistrate keeps and maintains public records upon completion of this Agreement, Appraiser 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 Appraiser Special Magistrate of the request, and Appraiser Special Magistrate must provide the records to the VAB or allow the records to be inspected or copied within a reasonable time. d. If Appraiser 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 Appraiser 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 VAB 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 Statutes. 67 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 Board of County Commissioners, District School Board of 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 the Collier County Board of County Commissioners, the District School Board of Collier County, or the VAB. The duty to defend under this Article 11 is independent and separate from the duty to indemnify, and the duty to defend exists regardless of any ultimate liability of the Appraiser Special 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 Appraiser Special Magistrate. Appraiser Special Magistrate's obligation to indemnify and defend under this Article 11 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 this Agreement as if herein set out verbatim: Appraiser Special Magistrate's Proposal, Insurance Certificate(s), and RFP #22-8013 "Appraiser 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. THE REMAINDER OF THIS PAGE LEFT BLANK INTENTIONALLY 68 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. APPRAISER SPECIAL MAGISTRATE Mario de la Guardia, ASA/Guarco Corp. dba Asset Appraisal Solutions VALUE ADJUSTMENT BOARD OF COLLIER COUNTY, FLORIDA By: _______________________________ Print: Mario de la Guardia, ASA Special Magistrate By: _______________________________ Commissioner __________________, Chair Date: ______________________________ Date: ______________________________ By: _______________________________ Witness Signature Print Name: _____________________ Approved as to form and legality: By: _______________________________ Holly E. Cosby, Esq. Value Adjustment Board Attorney Date: ______________________________ ATTEST: Crystal K. Kinzel, Clerk By: _______________________________ Clerk/Deputy Clerk Date: ______________________________ 69 Item #8 Approval/Acceptance of VAB Minutes from February 28, 2022 VAB Regular Meeting 70 Approval of the VAB Minutes from the February 28, 2022. 71 February 28, 2022 TRANSCRIPT OF THE MEETING OF THE VALUE ADJUSTMENT BOARD Naples, Florida, February 28, 2022 LET IT BE REMEMBERED, that the Value Adjustment Board, in and for the County of Collier, met on this date at 1 :O ~ in REGULAR SESSION in Building "F" of the Gove~~omplex, East Naples, Florida, with the following mem~sent: ~~ MEM~:~:nR!~!~~~nders, C y ~mission Member Andy Solis, County Co ~~llillli_. ember Erick Carter, School B ~--.--L~~ber Ron Kezeske, Busines Member Rebecca Earney, s ad Citizen Member Jill Rosenfeld, ~ ead Citizen Member BOARD -Holly E. Cosby, Esq. THEP TY APPRAISER'S OFFICE Jenni er Blaje -Director Tax Roll Compliance/Data Mgmt. Annabel Ybaceta -Director Homestead/Exemption CLERK'S OFFICE: Crystal Kinzel, Clerk of the Circuit Court & Comptroller Derek Johnssen, Clerk's Finance Director Page 1 72 February 28, 2022 CHAIRMAN SAUNDERS: The meeting of the Value Adjustment Board will please come to order. MR. JOHNSSEN: Board members, you have a hot mic. CHAIRMAN SAUNDERS: Let's go ahead and do the pledge to the Flag. (The Pledge of Allegiance was recited in unison.) COMMISSIONER SOLIS: Can I ask that we hav~mpment of silence for the people in Ukraine? ,L '\ ~V (A moment of silence was observed.) N ~, CHAIRMAN SAUNDERS: I'll turn it ove~ou to get us started. ~ MS. COSBY: Okay. Good aftemo~~)-rybody. Holly Cosby, Value Adjustment Board counse~~ We are on Item 1. I will advisp---~itl 7egards to the Affidavit of Publication that I have reviewe ~t ~e. I find it sufficient to proceed. We can move on to --1 vise for the record that we not member, so we have a 11 board today. And I thank you all for being here . We'll go a~~d I will advise for the record that pursuant to Florida Sta~ut ~015, we have quorum. And ifwe can go ahead and everyb y n roduce yourselves for the record . We will start withM~ ey. HO~STEAD MEMBER EARNEY: Hi. Rebecca Earney, homestead citizens member. HOMESTEAD MEMBER ROSENFELD: Jill Rosenfeld, alternate homestead citizens member. COMMISSIONER SOLIS: Andy Solis, County Commission. CHAIRMAN SAUNDERS: Burt Saunders, County Commission. Page 2 73 February 28 , 2022 SCHOOLBOARD MEMBER CARTER: Erick Carter, Collier County School Board. BUSINESS MEMBER KEZESKE: Ron Kezeske, business citizen member. MS. COSBY: Thank you, again. And I'm Holly Cosby, Value Adjustment Board counsel. At this time we have met quorum requirements. ~ We can move on to Item 2. Sir, Chair, wouldj ~~, · e to go ahead and go through it, or do you want to take it a~ defer to me when needed? a . CHAIRMAN SAUNDERS: Go ahea~ ~ re doing a great JOb. -0~ MS. COSBY: You want me to --~~ you to call the motions, then. # ~,.,., CHAIRMAN SAUNDERS: ·ght. Let me know when you're ready. MS. COSBY: All rig ving on to 2A, we would need an approval of today's agenQtl!l~~zrse, and that would be on Pages 11 through 13 of your pa-. .. ,.,. · you're looking online. CHAIRMAN.}~ ERS: Any comments/questions concerning the ~r~s. CHA SAUNDERS: Seeing none, we need a motion to (Nor~sp ~~ approv ~~ SCR9{)LBOARD MEMBER CARTER: I motion. COMMISSIONER SOLIS: Second. CHAIRMAN SAUNDERS: We have a motion and second. All in favor, signify by saying aye. (No response.) HOMESTEAD MEMBER EARNEY: Aye. HOMESTEAD MEMBER ROSENFELD: Aye. Page 3 74 February 28, 2022 COMMISSIONER SOLIS: Aye. CHAIRMAN SAUNDERS: Aye. SCHOOLBOARD MEMBER CARTER: Aye. BUSINESS MEMBER KEZESKE: Aye. CHAIRMAN SAUNDERS: All opposed? (No response.) CHAIRMAN SAUNDERS: That passes unanimo~ MS. COSBY: Moving forward, we need appr?x_ai ptance of the minutes from the July 9th, 2021, Value Adju~n Board organizational meeting. a CHAIRMAN SAUNDERS: Okay. A~ments concerning that? -0 ~ ~ (No response.) ~ CHAIRMAN SAUNDERS: T~ .. P ~eneed a motion to approve those minutes. ~ \.:.) COMMISSIONER SOLI~moved. SCHOOLBOARD M -......r..~ .... ..,,)t CARTER: Second. CHAIRMAN SA ~lllii&.. : We have a motion and second. All in favor, signify b i aye. HOMESTE~ BER EARNEY: Aye. HOMEST MBER ROSENFELD: Aye. COMMI ER SOLIS: Aye. CHA SAUNDERS: Aye. BU ESS MEMBER KEZESKE: Aye. CHAIRMAN SAUNDERS: All opposed? (No response.) CHAIRMAN SAUNDERS: That passes unanimously. MS. COSBY: Moving on to Item No. 3. We have updates from the Department of Revenue and/ or the current session of Florida Legislature. So I'll go through 3A first. 3Al, we actually have 13 Page 4 75 February 28, 2022 Department of Revenue PTO bulletins. That will bring you through Page 49 of your agenda packet. If anybody has any questions, please stop me. Moving onto Item 3A(2) --I'm sorry --yeah, 3A(2). All the Florida legislative bills and --House bills and Senate bills that are currently active. If anybody has any questions, please let me know. But all of these have nothing to do with the Board oper~f n s much as they have what special magistrates need to conside.i:_ c · hearings. And we did do a second check, and they~ a still active. And if you don't have any questions now, I ~d say you can certainly email me and ask me anything afte Moving on to 3B. And, again, all of~"~e ems are for information only, but if you have any q~ s, please free to stop me. Value Adjustment Board com~n~ checklist. That would be on Page 202 through 204 of you~~-And what that is is during the organizational meeting, we ~~ make sure that we're in compliance with everythin rtl~e are a few items that I cannot confirm at that time. Tu~,...iaLi'XV e been confirmed, and I just wanted to make sure you all ... ~~~'""t t the compliance checklist is complete, and I will also a~pr · e e oard that I took the Department of Revenue exam a t a 97 out of the 100, just in case you want to know if I'm a i g excellence. Our i r tes also finished the training prior to hearing Mo · g on to Item 3C if there are no questions. We received correspondence from four separate Value Adjustment Board petitioners, and I will review those quickly. 3C(l ), we have --we had received a request to reschedule from petitioner Tim Hart, and he did not like my review, the outcome of the review that I performed, and he went to the Department of Revenue, and then there was quite a bit of back and forth between my Page 5 76 February 28, 2022 office and the Department of Revenue. But I stood firm on my review. I felt --I felt the review was justified, and you'll see the culmination of the Department of Revenue email on Page 41 where --and I respectfully requested a few times that they please stop asking me to reconsider because it was wasting my client's revenue. So I did try it all costs to keep it down. Does anybody have any questions about that one? "\... -.. (No response.) ~V CHAIRMAN SAUNDERS: Okay. Movin ~0\-2: Preston Allex. We had a petitioner reach out requestin o e change in language to a recommendation. I did reach ~,w-.,.,_L_Le magistrate on that one. She felt it was a semantics issu~ 1 i ed with her on that. No change to the recommendation was i~. It was just a semantics issue. It wouldn't have c~g~ 1:he decision. So --but we do need to apprise you wheni~ached out to in any way. No. 3, Nathan Mandler, thi\. ~ had to do with ex parte communication to my offic c~lt y. Their office attempted to were sort of looking £ liminary review from my office on whether or not I w r nt their good cause late-filed petition. And I advised t uldn't do that; that they really need to go considerat · t e had, because I spent county revenue doing that review.,.("'\ The¥id --subsequent to that file, the petition --it was voluminous. It had several parcels. It was a pretty hefty filing fee. So I understand what they were getting at but, again, we need to go through the process. I did end up granting that late-file review, so they were heard. But I did want to make sure --because there was ex parte communication to my office. And, finally, Mr. James Akers, on 3C(4). He had a reschedule Page 6 77 February 28 , 2022 question. Of course, I review all of those. I try to be fair. In this case there was a lot of back and forth but, ultimately, the petitioner indicated to the V AB and to the administration that they really were looking for a reschedule to give themselves time to participate in the evidence exchange, and that's not a reason for permissible rescheduling of a hearing . So I had to --I had to deny that request. There was a little bit of back and forth, and then at some ~i~t it ended. ~V If anybody has any questions --I'm talking to ~,\tfen't I? THE COURT REPORTER: You're doing ~- MS. COSBY: Okay. As if anyone h ~~uestions, please feel free to ask. I was just --yeah, I keep 1,~1'~ing --please ask. Otherwise, we can proceed to public co ~t. CHAIRMAN SAUNDERS: I~n'1¥ee any questions coming from the Board. \.:.) MS. COSBY: Okay. public comment. ~ (No response.) ~~ CHAIRMAN.}~~~ ERS: Seeing none, we'll move on to Item No. 5. t" HOMES MEMBER ROSENFELD: Is there any? MS. S Do we have anything? CH ~~, i\N SAUNDERS: We'll move on to Item No . 5, ers or staff comments. I want to start down at the --we'll start with Ron. Anything? BUSINESS MEMBER KEZESKE: No . CHAIRMAN SAUNDERS: Erick? SCHOOLBOARD MEMBER CARTER : No, no comment. CHAIRMAN SAUNDERS: Andy? I have no comment. Andy? Page 7 78 February 28 , 2022 COMMISSIONER SOLIS: Nothing from me. HOMESTEAD MEMBER ROSENFELD: Just very organized and very thorough, so thank you. HOMESTEAD MEMBER EARNEY: Nothing. CHAIRMAN SAUNDERS: Then we'll move on to Item No. 6 -- MS. COSBY: Okay. ~ CHAIRMAN SAUNDERS: --adoption of the \P ( . magistrate's recommendations. ~ MS. COSBY: I will just advise for the rec ~at I have reviewed every single one that are placed be£ ~oard today for consideration. They are all compliant wi..., ... ~·- CHAIRMAN SAUNDERS: Oka~ here are no questions, then we need a motion to approve. C-A-~ .,. SCHOOLBOARD MEM~E ~TER: I motion to approve. HOMESTEAD MEMBE NEY: Second. CHAIRMAN SAUND e have a motion and a second. All in favor, signify by s · e. HOMESTEAD .___,.,,.. R EARNEY: Aye. HOMESTE~ BER ROSENFELD: Aye. COMMISS R SOLIS: Aye. CHAI AUNDERS: Aye. SCH L ARD MEMBER CARTER: Aye. B S MEMBER KEZESKE: Aye. CH AN SAUNDERS: All opposed? (No response.) CHAIRMAN SAUNDERS: That passes unanimously . Number 7, adoption of certification of the Value Adjustment Board tangible personal property. MS. COSBY: That would be --this is the culmination of the V AB and the difference between the value of property prior to the Page 8 79 February 28, 2022 V AB change in value as a result of the Value Adjustment Board action and resulting value. But this is simply for tangible property. And if you're looking for that form, if you're online you're looking on Pages 494 and 495. CHAIRMAN SAUNDERS: All right. Any questions? (No response.) CHAIRMAN SAUNDERS: Seeing none, we need"'l.mption to approve. ~v SCHOOLBOARD MEMBER CARTER: I ~n\-, COMMISSIONER SOLIS: Second. a CHAIRMAN SAUNDERS: We have ~n and a second. All in favor, signify by saying aye. -0 ~ ~ HOMESTEAD MEMBER EARN ~Vye. HOMESTEAD MEMBER RO~~~LD: Aye. COMMISSIONER SOLIS:~~ CHAIRMAN SAUNDER~e. SCHOOLBOARD M ~~ CARTER: Aye. BUSINESS MEMB~~,L,ESKE: Aye. CHAIRMANS RS: All opposed? (No response. CHAIRM That passes unanimously. ItemN M .._T~/'lllw"; : Same as Item No. 7 except for real property. CH ~~, SAUNDERS: Any questions? ( nse.) CHAIRMAN SAUNDERS: Then we need a motion. SCHOOLBOARD MEMBER CARTER: I motion. COMMISSIONER SOLIS: Second. CHAIRMAN SAUNDERS: We have a motion and second. All in favor, signify by saying aye. HOMESTEAD MEMBER EARNEY: Aye. Page 9 80 February 28, 2022 HOMESTEAD MEMBER ROSENFELD: Aye. COMMISSIONER SOLIS: Aye. CHAIRMAN SAUNDERS: Aye. SCHOOLBOARD MEMBER CARTER: Aye. BUSINESS MEMBER KEZESKE: Aye. CHAIRMAN SAUNDERS: All opposed? (No response.) ~ CHAIRMAN SAUNDERS: That passes un~~i~o . Item No. 9, adoption of the tax impact of the ~ djustment Board. a MS. COSBY: All right. And that wo':.Wo.'""'~,"Jn Page 500 of your agenda packet. And what that is is t retty much a synopsis of our V AB session, how man e · ions we received, how at the end, the actual impact of tax s result of V AB action. CHAIRMAN SAUNDER~ y questions? MS. COSBY: And th·~~e published in the paper once it's approved by the Board. ~V CHAIRMANS RS: Any questions? (No response. CHAIRM All right. Then we need a motion to approve. S ------ARD MEMBER CARTER: I motion. C 11.n,~--... .:~........ NER SOLIS: Second. C AN SAUNDERS: We have a motion and a second. All in favor, signify by saying aye. HOMESTEAD MEMBER EARNEY: Aye. HOMESTEAD MEMBER ROSENFELD: Aye. COMMISSIONER SOLIS: Aye. CHAIRMAN SAUNDERS: Aye. SCHOOLBOARD MEMBER CARTER: Aye. Page 10 81 February 28 , 2022 BUSINESS MEMBER KEZESKE: Aye. CHAIRMAN SAUNDERS: All opposed? (No response.) CHAIRMAN SAUNDERS: That passes unanimously. Number 10, discussion/motion to permit V AB counsel to review VAB website to ensure compliance and consistency. Any comments from staff? ~ MS. COSBY: I do it regularly just to make s~r x__tJ · are --because the Department of Revenue will if I ~- CHAIRMAN SAUNDERS: We just need ~tion -- MS. COSBY: So I make sure that ift~'rrecking up on us that we're good. -0 ~ ~ CHAIRMAN SAUNDERS: Then~~ed a motion to permit counsel to review the website. C-A-~ .,. SCHOOLBOARD MEM~E ~TER: I motion. HOMESTEAD MEMBE NEY: Second. CHAIRMAN SAUND e have a motion and second. All in favor, signify by s · e. HOMESTEAD ·~· R EARNEY: Aye. HOMESTE~ BER ROSENFELD: Aye. COMMISS R SOLIS: Aye. CHAI AUNDERS: Aye. SCH L ARD MEMBER CARTER: Aye. B S MEMBER KEZESKE: Aye. CH AN SAUNDERS: All opposed? (No response.) CHAIRMAN SAUNDERS: That passes unanimously. Number 11, discussion, staff direction on the renewal of the professional services contract for VAB legal counsel and the renewal/procurement of and advertising for V AB special magistrates. MS. COSBY: All right. Well, I will take this, and if I speak Page 11 82 February 28, 2022 out of school or if I miss something, I'm going to look to Mr. Johnssen and Ms. Kinzel to add, if they have anything to add. So, unfortunately, my contract is expiring. And typically -- CHAIRMAN SAUNDERS: And you were late. MS. COSBY: I know. I have pictures. I took pictures and mapping so I could prove to you, because I left my office at 11 :30. So I was literally on the phone with my husband, like, t~· is he one where I'm going to ask them to renew my contract, ~ te. But my contract is expiring and, historically, G · e County does open procurement. And I asked if they wo 't o that counsel, and I feel like I've done a really ~~ o . I'm not asking f?r tr~vel. I'm willing to stay at my cu~~ e and my current situation. ~ ~ ,, CHAIRMAN SAUNDERS: e that raise any legal questions from the county? Are we pe f o do that without doing the advertising and that sort of ~----~-- MS. COSBY: As l W1!!'11111iat lO nsel, my understanding is that I --because my billin mall, small compared to other things, MR. JOHN : Board members, Derek Johnssen for clerk admin. Yes, · ts an exclusion due to the amount of money that's spent per~ nd the rate is the same. And that would be staffs same. CHAIRMAN SAUNDERS: All right. Any questions or discussions from the Board? SCHOOLBOARD MEMBER CARTER: I think she's done a great job, besides being late all the time. CHAIRMAN SAUNDERS: Yeah. Leave at 20 minutes after 11 :00 next time. Page 12 83 February 28, 2022 SCHOOLBOARD MEMBER CARTER: Holly, we're joking. CHAIRMAN SAUNDERS: We need a motion to approve the renewal of the professional services contract. It's under the same terms and conditions in the existing contract. MS. COSBY: Yes, including I would ask to stay for three years with a two-year renewal as before. And I believe you do have termination rights. So if I do something to really mess lli\.. YQU can let me go. ~V CHAIRMAN SAUNDERS: All right. So a ~ fu(: motion that it would be a three-year contract. SCHOOLBOARD MEMBER CARTE right. So I CHAIRMAN SAUNDERS: Then~ 's a two-year-- MS. COSBY: Two-year rene~l ~""' CHAIRMAN SAUNDER~: '"~-year renewal. . SCHOOLBOARD MEM ARTER: Two-year renewal option. there a second? COMMIS~IO ~ S LIS: Second. CHAIRM ~VNDERS: Any discussion? (Nor~sp s CHA SAUNDERS: We need a motion, then, to approv ~~ SCR9()LBOARD MEMBER CARTER: I motion to approve. HOMESTEAD MEMBER EARNEY: Second. CHAIRMAN SAUNDERS: We have a motion and second. All in favor, signify by saying aye. HOMESTEAD MEMBER EARNEY: Aye. HOMESTEAD MEMBER ROSENFELD: Aye. COMMISSIONER SOLIS: Aye. Page 13 84 February 28 , 2022 CHAIRMAN SAUNDERS: Aye. SCHOOLBOARD MEMBER CARTER: Aye. BUSINESS MEMBER KEZESKE: Aye. CHAIRMAN SAUNDERS: All opposed? (No response.) CHAIRMAN SAUNDERS: That passes unanimously. MS. COSBY: Okay. We also have a second part~h·s, which is the magistrates. With magistrates, we do nee o through a procurement process. There is not an e~ for them. Different from last year, the last five --five years ~, Im going to ask to be part of that process. It won't cost ~ty much more money, but I'm --you know, I'm going to ~1',rt::f the process. I have been through two Auditor General ~-I've seen what they're looking for. I've come up w~ s~e processes as a result of that, and it's always flown when~~ county then gets audited that's using my process. "\... ~ So I'm very familiar w · ~)rt we can do to pass muster as far as in case Collier is audit~~Lrdt documentation we would need to have in place. And I .. ,,,_,,.__ ike to be part of the process. I think we can get som~m e u ity magistrates into Collier County. CHAIRM DERS: Okay. So the motion that we need is to app e advertising for the magistrate services and to include ou.,.....~,,..,.;. el as part of the process. M . ~~.....,Y: I don't know that that needs to be said. We want to j renew the procurement process -- CHAIRMAN SAUNDERS: Oh, okay. MS . COSBY: --so that we can go ahead and seek, you know, people that are interested. CHAIRMAN SAUNDERS: I need a motion to renew the procurement. Do we need anything in terms of your participation? MS. COSBY: As VAB counsel, it will be my responsibility to Page 14 85 February 28 , 2022 do that, I would think. that. CHAIRMAN SAUNDERS: Then we need a motion to approve SCHOOLBOARD MEMBER CARTER: I motion to approve. COMMISSIONER SOLIS: Second. CHAIRMAN SAUNDERS: We have a motion and second. All in favor, signify by saying aye. "\... \ HOMESTEAD MEMBER EARNEY: Aye. J.~'\ ~V HOMESTEAD MEMBER ROSENFELD: AN~ , COMMISSIONER SOLIS: Aye. a CHAIRMAN SAUNDERS: Aye. ~ SCHOOLBOARD MEMBER CART~ ~ye. BUSINESS MEMBER KEZESKE ~e~ CHAIRMAN SAUNDERS: Jjll.-'.opp osed? (No response.) ~ \.:.) CHAIRMAN SAUNDER~at passes unanimously . AndNo.12? ~ MS. COSBY: Tha ~¥,because it will be my honor to return. Number 12, ~~a ional meeting. What's your pleasure: June 6th at 9:00,.e~r June 10th at 1 :00 p.m., or another date? But we would ~e ~~g on room reservations. If the Board would like to table thi , w ould certainly reach out later via email but, I mean, to nail i~ now and get this room scheduled would probably be V AB ad~istration's preference. CHAIRMAN SAUNDERS: We have a Collier County MPO meeting on June 10th. Would we be meeting in the afternoon again at 1 :00? MS. COSBY: Yes, sir, 1:00. CHAIRMAN SAUNDERS: I'm available both of those days. And, actually, maybe -- Page 15 86 February 28 , 2022 COMMISSIONER SOLIS: I thought June --oh, I'm sorry. June 6th is a Monday. SCHOOLBOARD MEMBER CARTER: I prefer the 6th. BUSINESS MEMBER KEZESKE: I would as well, and mornings general work better. SCHOOLBOARD MEMBER CARTER: Yeah. I'm flexible either way. It's enough advance notice for me. "\.. ..... MS. COSBY: Our homesteaders, what do you --~V HOMESTEAD MEMBER EARNEY: I'm n ~&if I'm going to be here or not. a HOMESTEAD MEMBER ROSENFE~ fine with both dates. -0~~~ MS. COSBY: June 6th, then, at 9 ~~.? CHAIRMAN SAUNDERS: Jjll Jig(p7. MS. COSBY: I'll make s~r l~e at 7:20. SCHOOLBOARD MEM ARTER: Well, there probably won't be as much traffic. -<"' MS. COSBY: Oh, ~¥.ot. There was a really bad accident. MBER CARTER: It just keeps getting -----,_::,accident, Holly. I'm teasing. SCHOOLBO worse and wors MS.CO · Okay. So do we have a motion for June 6th, then? CH ~~, i\N SAUNDERS: Yes. MS. SBY: I have here motion needed. SCHOOLBOARD MEMBER CARTER: I second. CHAIRMAN SAUNDERS: We have a motion and second to set the meeting for June 6th at 1 :00 p.m. MS. COSBY: 9:00 a.m. CHAIRMAN SAUNDERS: 9:00 a.m. All in favor, signify by sighing aye. Page 16 87 February 28, 2022 HOMESTEAD MEMBER EARNEY: Aye. HOMESTEAD MEMBER ROSENFELD: Aye. COMMISSIONER SOLIS: Aye. CHAIRMAN SAUNDERS: Aye. SCHOOLBOARD MEMBER CARTER: Aye. BUSINESS MEMBER KEZESKE: Aye. CHAIRMAN SAUNDERS: All opposed? "\... \ (No response.) ~V CHAIRMAN SAUNDERS: That passes una~Jsf y. MS. COSBY: And we're done. .,...... a CHAIRMAN SAUNDERS: If there a~~er comments from the Board members, we're adjourne ~ ~ 6~ ~9 * # ~~ ~ ~ Page 17 88 February 28, 2022 There being no further business for the good of the County, the meeting was adjourned by order of the Chair at 1 :25 p.m. BURT SAUNDERS, VAB CH ~ ATTEST: a ~~~ CRYSTAL K. KINZEL, CLERK (:;, ~ ~~ These minutes accept~~ Board on _____ , as presented ~~o1r ected ~ ~ TRANSCRIPT PREPARED ON BEHALF OF FORT MYERS COURT REPORTING SERVICES, INC., BY TERRIL. LEWIS, RPR, FPR, NOTARY PUBLIC/COURT REPORTER. Page 18 89 Item #9 Department of Revenue 2022 VAB Training For: Magistrates, VAB Members, Legal Counsel and Interested Parties (http://floridarevenue.com/ dor/property/vab/training.html) 90 EXECUTIVE SUMMARY Presentation and update regarding the Department of Revenue’s required 2022 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 • [Link] Florida Statute 194.035 (3) Statutes & Constitution :View Statutes : Online Sunshine (state.fl.us) 91 Item #10 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 2016 VAB records (GS1-SL) G.VAB Reference Materials (informational) 92 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 •[Link] Florida Statutes, Chapter 194 Statutes & Constitution :View Statutes : Online Sunshine (state.fl.us) •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) 93 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. 94 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; 95 (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. 96 97 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. 98 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. 99 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) 100 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) 101 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 (attached) to administer these internal operating procedures regarding evidence exchange documentation. Attachments •[Link] Florida Administrative Code Section 12D-9.005 https://www.flrules.org/gateway/ChapterHome.asp?Chapter=12d-9 •[Link] Florida Administrative Code Section 12D-9.020(2)(a) https://www.flrules.org/gateway/ChapterHome.asp?Chapter=12d-9 •VAB Resolution 2022-04 (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 102 VAB RESOLUTION 2022-04 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; and 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 2021-03. This Resolution of the Value Adjustment Board adopted this 12th day of September, 2022, 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 103 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 directl y 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 . 104 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 properly 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 part y 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. 105 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. 106 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 corresponding 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. 107 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. 108 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 109 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 110 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 111 09/12/2022 Item 10C 1 EXECUTIVE SUMMARY Direction given in regard to Good Cause Determinations OBJECTIVE: To give direction to VAB Legal Counsel and the Board Clerk in regard 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. 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 112 09/12/2022 Item 10C 2 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 2022 tax year and to designate the VAB Clerk to determine “Good Cause” for hearing reschedules (with VAB Legal Counsel guidance) for the 2022 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. 113 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. 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 2022-05 (Proposed) 114 VAB RESOLUTION 2022-05 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. 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. 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 115 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 and shall supersede VAB Resolution 2021- 04. This Resolution of the Value Adjustment Board adopted this 12th day of September, 2022, 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 116 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 2022 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 1st of said tax year. The Value Adjustment Board hearings will not conclude prior to November 1st, 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 1st. 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 2022 Tax Roll Year. Attachments • [Link] Florida Statute 197.323 Statutes & Constitution :View Statutes : Online Sunshine (state.fl.us) • [Link] Florida Statute 193.122 Statutes & Constitution :View Statutes : Online Sunshine (state.fl.us) • DR-488p for Real Property • DR-488p for Tangible Personal Property 117 INITIAL CERTIFICATION OF THE VALUE ADJUSTMENT BOARD Section 193.122, Florida Statutes Tax Roll Year 2022 The Value Adjustment Board of __Collier__ County 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 (Check one.) Real Property Tangible Personal Property assessment roll for our county has been presented by the property appraiser to include all property and information required by the statutes of the State of Florida and the 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. ______________________________________________ __9/12/2022__ Signature, Chair of the Value Adjustment Board Date DR-488P N. 12/09 Rule 12D-16.002 Florida Administrative Code !!: ! l!; i I Cl FLORIDA □ 118 INITIAL CERTIFICATION OF THE VALUE ADJUSTMENT BOARD Section 193.122, Florida Statutes Tax Roll Year 2022 The Value Adjustment Board of __Collier__ County 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 (Check one.) Real Property Tangible Personal Property assessment roll for our county has been presented by the property appraiser to include all property and information required by the statutes of the State of Florida and the 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. ______________________________________________ __9/12/2022__ Signature, Chair of the Value Adjustment Board Date DR-488P N. 12/09 Rule 12D-16.002 Florida Administrative Code !!: ! l!; i I Cl FLORIDA □ 119 EXECUTIVE SUMMARY Request to destruct Value Adjustment Board Records (VAB Tax Year 2016) OBJECTIVE: To request authorization to have the destruction of VAB Records. These would include the records of the VAB Tax Year 2016. 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. 120 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 2016 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 • [Link] Florida Administrative Code, Chapter 1B-24 https://www.flrules.org/gateway/ChapterHome.asp?Chapter=1B-24 • [Link] State of Florida, General Records Schedule Gs1-SL, Item #375 GS1-SL for State and Local Government Agencies (floridados.gov) • [Link] Florida Administrative Code, Chapter 12D-9.034 12D-9.034 : Record of the Proceeding - Florida Administrative Rules, Law, Code, Register - FAC, FAR, eRulemaking (flrules.org) • Florida Department of State “Approved Methods of Destruction” Approved Methods of Destruction - Division of Library and Information Services - Florida Department of State (myflorida.com) • COC Records Management Department’s Records Worksheet and Disposition Form 121 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 122 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 sunshinemanual.pdf (myfloridalegal.com) •Rule Chapter 12D-9, Florida Administrative Code (F.A.C.) 12D-9 : Requirements For Value Adjustment Boards in Administrative Reviews; Uniform Rules of Procedure For Hearings Before Value Adjustment Boards - Florida Administrative Rules, Law, Code, Register - FAC, FAR, eRulemaking (flrules.org) •Department of Revenue’s Value Adjustment Board (VAB) Forms Florida Dept. of Revenue - Property Tax - Forms (floridarevenue.com) •Rule Chapter 12D-10, Florida Administrative Code (F.A.C.) 12D-10 : VALUE ADJUSTMENT BOARD - Florida Administrative Rules, Law, Code, Register - FAC, FAR, eRulemaking (flrules.org) •Rule Chapter 12D-51.001; Rule Chapter 12D-51.002; and Rule Chapter 12D-51.003 12D-51 : STANDARD ASSESSMENT PROCEDURES AND STANDARD MEASURES OF VALUE; GUIDELINES - Florida Administrative Rules, Law, Code, Register - FAC, FAR, eRulemaking (flrules.org) •DOR’s Uniform Policies and Procedures Manual and Other Legal Resources and Reference Materials UniformPoliciesManual2021.pdf (floridarevenue.com) •Florida Statutes: Chapter 119; Chapter 286; Chapter 192; Chapter 193; Chapter 194; Chapter 195; and Chapter 196 http://www.leg.state.fl.us/Statutes/index.cfm?Mode=View% 20Statutes&Submenu=1&Tab=statutes RECOMMENDATION: To notice these referenced documents and their associated website links. Attachment •VAB Reference Materials List 123 EXECUTIVE SUMMARY Value Adjustment Board (VAB) 2022 Expense Report OBJECTIVE: VAB Expense Report for the 2022 Tax Year CONSIDERATIONS: The breakdown of the 2022 Value Adjustment Board (VAB) expenses from July 1, 2022, through May 2023. 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 2022 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 2022 124 Collier County, Florida Value Adjustment Board Summary of Expenses - 2021 Cycle Value Adjustment Board Expenses - by Category: Special Magistrate Services 32,479.75$ Value Adjustment Board Staff Time 13,805.65 Value Adjustment Board Counsel 12,588.75 Annual Software Costs and Training 13,869.00 Legal Advertising 1,890.00 Court Reporting 441.30 Total Value Adjustment Board Expenses - 2021 Cycle 75,074.45 Less: Petition Fees Collected (10,160.00) Net Cost of 2021 Value Adjustment Board Cycle 64,914.45$ * * - Florida Statute 194.015 provides that 2/5 ths (40%) of the expenses be borne by the School Board and 3/5 ths (60%) be borne by the County Commission. Based on the $15.00 petition filing fee, adopted pursuant to Value Adjustment Board Resolution 2021-04, the total expenses exceeded the total fees collected by $64,914.45. As such, $25,965.78 was borne by the School Board and $38,948.67 by the County Commission. 125 Item #11 VAB Dates of Importance: A.TRIM Notice was mailed on Monday, August 15, 2022 (Per PAO Staff) B.Deadline to File Petitions with The Clerk's Office was Friday, September 9, 2022 at 5:00pm C.Magistrate Hearings: October 2022 through December 2022 (More dates in January, 2023, if needed, based on Filing) D.Proposed Final VAB Meeting for Tax Year 2022 (room reserved) TBD (late-February/ early-March), 2023 126 Mon. September 12 VAB BCC Chambers – All 9 am VAB Members N/A Mon. October 10 NONE N/A N/A N/A N/A Tues. October 11 NONE N/A N/A N/A N/A Wed. October 12 NONE N/A N/A N/A N/A Thur. October 13 NONE N/A N/A N/A N/A Fri. October 14 NONE N/A N/A N/A Mon. October 17 HP/E/A/PT Admin Bldg – Room 419 9 am Magistrate Chadwell Tues. October 18 TP Admin Bldg – Room 419 9 am Magistrate Dube Wed. October 19 TP Admin Bldg – Room 419 9 am Magistrate Dube Thur. October 20 TP Admin Bldg – Room 419 9 am Magistrate Jonal Fri. October 21 TP Admin Bldg – Room 419 9 am Magistrate Jonas N/A Mon. October 24 NONE N/A N/A N/A N/A Tues. October 25 NONE N/A N/A N/A Wed. October 26 TPP Admin Bldg – Room 419 9 am Magistrate De La Guardia Thur. October 27 TP Admin Bldg – Room 419 9 am Magistrate Dube Fri. October 28 TP Admin Bldg – Room 419 9am Magistrate Dube N/A Mon. October 31 NONE Admin Bldg – Room 419 9 am Tues. November 1 TP Admin Bldg – Room 419 9 am Magistrate Jonas Wed. November 2 TP Admin Bldg – Room 419 9 am Magistrate Jonas N/A Thurs. November 3 NONE N/A N/A N/A N/A Fri. November 4 NONE N/A N/A N/A Mon. November 7 HP/E/A/PT Admin Bldg – Room 419 9 am Magistrate Haynes-Davis N/A Tues. November 8 NONE N/A N/A N/A Wed. November 9 TP Admin Bldg – Room 419 9 am Magistrate Dube Thur. November 10 TP Admin Bldg – Room 419 9 am Magistrate Dube HOLIDAY Fri November 11 NONE N/A N/A N/A Mon. November 14 TPP Admin Bldg – Room 419 9 am Magistrate De La Guardia Tues. November 15 TPP Admin Bldg – Room 419 9 am Magistrate De La Guardia Wed. November 16 TP Admin Bldg – Room 419 9 am Magistrate Jonas Thur. November 17 TP Admin Bldg – Room 419 9 am Magistrate Jonas Fri. November 18 TP Admin Bldg – Room 419 9 am Magistrate Jonas N/A Mon. November 21 NONE N/A N/A N/A N/A Tues. November 22 NONE N/A N/A N/A N/A Wed. November 23 NONE N/A N/A N/A HOLIDAY Thur/Fri. November 24 & 25 NONE N/A N/A N/A N/A Mon. November 28 NONE N/A N/A N/A Tues. November 29 TPP Admin Bldg – Room 419 9 am Magistrate De La Guardia Wed. November 30 TP Admin Bldg – Room 419 9 am Magistrate Dube Thur. December 1 TP Admin Bldg – Room 419 9 am Magistrate Dube Fri. December 2 TP Admin Bldg – Room 419 9 am Magistrate Dube I I ~ 1' I ~ I -== I I I I I I I' I ~ 127 Mon. December 5 HP/E/A/PT Admin Bldg – Room 419 9 am Magistrate Chadwell Tues. December 6 TPP Admin Bldg – Room 419 9 am Magistrate De La Guardia Wed. December 7 TP Admin Bldg – Room 419 9 am Magistrate Dube N/A Thur. December 8 NONE N/A N/A N/A N/A Fri. December 9 NONE N/A N/A N/A Mon. December 12 TP Admin Bldg – Room 419 9 am Magistrate Jonas N/A Tues. December 13 NONE N/A N/A N/A Wed. December 14 TP Admin Bldg – Room 419 9 am Magistrate Dube Thur. December 15 TP Admin Bldg – Room 419 9 am Magistrate Dube Fri. December 16 TP Admin Bldg – Room 419 9 am Magistrate Dube Mon. December 19 TP Admin Bldg – Room 419 9am Magistrate Jonas Tues. December 20 TP Admin Bldg – Room 419 9am Magistrate Jonas Wed. December 21 TP Admin Bldg – Room 419 9am Magistrate Jonas Tues. January 3, 2023 TP Admin Bldg – Room 419 9am Magistrate Dube Wed. January 4, 2023 TP Admin Bldg – Room 419 9am Magistrate Dube REGULAR Mon. Feb 20 or 24, 2023 VAB BCC Chambers – All VAB Members •**TRIM mailed by the Property Appraiser’s Office (PAO) on Monday, August 15, 2022. •**Deadline to file petitions with the Clerk’s Office: Friday, September 9, 2022, 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. 128 Item # 1 2 VAB Counsel - Compliance Addition Comments/concerns 129 Page 1 of 3 COLLIER COUNTY 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 8/30/22 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 8/30/22 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 8/30/22 VAB Attorney meeting the requirements of F.S. §194.015 has been appointed or ratified - Org. Mtg. Agenda Item 6 & Verbatim HEC 8/30/22 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 8/30/22 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 8/30/22 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 8/30/22 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 8/30/22 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 10G & Verbatim HEC 8/30/22 The DOR’s uniform policies and procedures manual is available on the existing website of the board clerk - Org. Mtg. Agenda Item 10G & Verbatim HEC 8/30/22 The qualifications of special magistrates were verified - Org. Mtg. Agenda Item 7 (reviewed by procurement services); Verbatim HEC 9/2/22 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 9 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 9 - Ex. 6 - VAB will request Certificates of Completion HEC 8/30/22 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 (reviewed by procurement services); Verbatim HEC 8/30/22 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 Item 12; Verbatim HEC 8/30/22 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 10B and 12; Verbatim; VAB Attorney oversees throughout VAB session I I I I I 130 Page 2 of 3 Notice(s) has/have been given to the chief executive officer of each municipality as provided in F.S. §193.116 – Ex. 7 HEC 8/30/22 The VAB is in compliance with F.S. §194 and F.A.C. 12D-9 – Org. Mtg. Agenda Item 12; Verbatim; VAB Attorney oversees throughout VAB session Organizational Meeting: September 12, 2022 The VAB held organizational meeting prior to the holding of value adjustment board hearings – Org. Mtg. Agenda, Org. Mtg. Agenda Item 11C, Affidavit of Publication & Verbatim The VAB introduced the members of the board and provided contact information - Org. Mtg. Agenda Item 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 Item 3B & Verbatim The VAB appointed and/or ratified special magistrates - Org. Mtg. Agenda Item 7; 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 Item 10G & 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 Item 10G & 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 Item 10G & 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 Item 10G & 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 Item 10G & 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 Item 10B & 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 Item 10G & 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 Item 10B & 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 12; Verbatim & VAB Attorney oversees throughout VAB session 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 Item 10A; Verbatim I I I 131 Page 3 of 3 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 Item 10D & 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 Item 11C & Verbatim I, Holly E. Cosby, Esq., Collier County Value Adjustment Board Attorney, hereby verify the following on August 30, 2022, September 2, 2022, and September 12, 2022: 1) the above information regarding pre-hearing, pre-organizational and organizational requirements were verified, reviewed, and considered, where applicable, on August 30, 2022, September 2, 2022, and September 12, 2022. 2) the Organizational Meeting for the Collier County 2022 VAB Session was held on September 12, 2022, and the above information regarding organizational meeting requirements was verified, reviewed, and considered at said meeting, and 3) hearings for the Collier County 2022 VAB Session will commence on or after October 10, 2022. Holly E. Cosby, Esq. - VAB Counsel I, Holly E. Cosby, Esq., Collier County Value Adjustment Board Attorney, hereby verify the following on August 30, 2022, September 2, 2022, and September 12, 2022: 1) There are two (2) items above, which could not be verified before or during the organizational meeting, which are: a. All appointed special magistrates have received the DOR training and have completed the same and passed any corresponding exam, and special magistrates with less than five years of required experience successfully completed the DOR’s training including any updated modules and an examination, and were certified, and b. Notice has been given to the chief executive officer of each municipality as provided in F.S. §193.116. 2) Item 1(a) could not be verified because the current DOR training was released on September 1, 2022, and it is reasonable to expect that all special magistrates complete the DOR training in a timely manner, and a timely manner would be defined as completing the DOR training prior to holding VAB hearings in Collier County, 3) Item 1(a) will be verified prior to special magistrates holding VAB hearings in Collier County, 4) Item 1(b) could not be verified because no VAB hearings had been scheduled prior to the organizational meeting, for such notices to be required, and 5) Once the above referenced, unverified items are able to be verified, VAB Counsel will provide the VAB with documentation and continued updated verification for the same. Holly E. Cosby, Esq. - VAB Counsel 132 2022 Collier VAB Checklist Exhibit "1" Checklist Exhibit "1" Page 1 of 1 RESOLUTION NO. 2022 -_§_ A RESOLUT IO N OF THE BO ARD OF COUN TY COMM ISS IONERS OF COLL fER COUN TY , FLORlDA , AP POTNT CNG MEMBERS AN D ALTE RNATE ME MB ERS TO THE VAL UE ADJUSTMEN T BOARD . WHEREAS , Sec ti on 194.0 I 5. Florida Stat/li es. created a Value Adjustment Board for each county ; and WHEREAS , Sec ti on I 94.015, Florida Statutes, prov ides th at the Board of County Commissioners shall appoin t two of its members to the Value Adjustment Board. NOW, THEREFORE, BE IT RESOLVED BY THE BOARD OF COUNTY COMM1SS IONERS OF COLLIER COUNTY. FLORJDA . th at Count y Commissioners Andy Solis and Bun Saunders are hereby reappointed to the Value Adjustment Board . BE IT FURTHER RESOLVED th at County Comm issioners Rick LoCas tro , Penny Taylor, and William McDaniel shall serve as alternate members. THIS RESOL UTION ADOPTED upon unanimous vote on thi s the 121h day of Apri l, 2022. ATTEST: CRYJT~~~-~:EL, Cle rk -~ ., · .. ~ ... -. o fonn and legali ty: BOARD OF COUNTY COMMlSS IONERS CO LLI ER CO IDA 133 5/17/22, 10:44 AM BoardDocs® Pro https://go.boarddocs.com/fl/collier/Board.nsf/Public 1/3 The District School Board of Collier County School Board Organizational Meeting (Friday, November 19, 2021) Members Present: Erick Carter, Stephanie Lucarelli, Jen Mitchell, Roy M. Terry, Jory Westberry Opening of Meeting Call to Order Pursuant to Florida Statute 1001.371, Dr. Kamela Patton, Superintendent of Schools, convened an Organizational Meeting of the District School Board of Collier County in the Board Auditorium of the Dr. Martin Luther King Jr. Administrative Center at 8:00 a.m. Pledge to the Flag Dr. Patton invited everyone to stand for the Pledge of Allegiance. Statement of Meeting Guidelines Dr. Patton reviewed the meeting guidelines. Roll Call The roll was called by Jennifer Kupiec. All members were present. Public Comments Public Comments Concerning the Organization of the School Board There were no public comments. Organization of the School Board Election of Officers Dr. Patton requested nominations for the position of School Board Chair. Mr. Carter nominated Mrs. Mitchell for the position. With no further nominations, Dr. Patton closed the nominations and asked for the board's vote. Mrs. Mitchell was unanimously elected School Board Chair for 2022. Dr. Patton requested nominations for the position of School Board Vice Chair. Mr. Terry nominated Dr. Westberry for the position. With no further nominations, Dr. Patton closed the nominations and asked for the board's vote. Dr. Westberry was unanimously elected School Board Vice Chair for 2022. VOTING/MOTION RESULTS Motion #1 Mr. Erick Carter nominated Mrs. Jen Mitchell as School Board Chair for 2022. Motion by Erick Carter, second NONE. Final Resolution: Motion Carries Aye: Erick Carter, Stephanie Lucarelli, Jen Mitchell, Roy M. Terry, Jory Westberry Motion #2 Mr. Roy M. Terry nominated Dr. Jory Westberry as School Board Vice Chair for 2022. Motion by Roy M. Terry, second NONE. Final Resolution: Motion Carries Aye: Erick Carter, Stephanie Lucarelli, Jen Mitchell, Roy M. Terry, Jory Westberry Meetings and Times 2022 Collier VAB Checklist Exhibit "2" Checklist Exhibit "2" Page 1 of 3 ~ CCPS Collier County Publlc SchoofS 134 5/17/22, 10:44 AM BoardDocs® Pro https://go.boarddocs.com/fl/collier/Board.nsf/Public 2/3 Mr. Carter made a motion to discuss the proposed board meeting calendar. The motion was seconded by Mrs. Mitchell and discussion ensued. Mr. Carter requested that the meeting scheduled for May 17, 2022, be moved to either May 16 or May 18. The board agreed to move the meeting to May 18, 2022. Mr. Carter then suggested that the start of the meetings be changed to 4:30 p.m. Board discussion ensued. Mr. Terry suggested that the board review the timing of public comments to allow for more parent participation. Mr. Jon Fishbane, District General Counsel, noted that he would need to review the bylaws before a vote could be made. Further discussion ensued. It was decided that the discussion related to the timing of public comments would be heard at the next Regular School Board Meeting on December 15, 2021. VOTING/MOTION RESULTS A motion was made to amend the proposed board meeting calendar, changing the date of May 17, 2022, to May 18, 2022. As part of the motion, it was requested that the start time of all board meetings be moved to 4:30 p.m. Motion by Jen Mitchell, second by Erick Carter. Final Resolution: Motion Carries Aye: Erick Carter, Stephanie Lucarelli, Jen Mitchell, Roy M. Terry, Jory Westberry Following the vote, Dr. Patton called for a brief recess at 8:16 a.m. to turn the meeting over to the new Board Chair. Board Assignments Mrs. Mitchell, Board Chair, reconvened the Organizational Meeting at 8:18 a.m. and reviewed the following 2021 board assignments, noting that the assignment related to the Florida School Boards Association (FSBA) Advocacy Representative took place in July 2021: Education Foundation of Collier County - Champions For Learning Mrs. Lucarelli is the current contact with Dr. Westberry serving as alternate. Head Start Policy Council Dr. Westberry is the current contact with Mr. Carter serving as alternate. Greater Florida Consortium of School Boards Liaison Mr. Terry is the current contact with Mrs. Mitchell serving as alternate. Value Adjustment Board Mr. Carter is the current contact with Mr. Terry serving as alternate. Mr. Carter stated that he would like to be considered for the alternate position for the Education Foundation of Collier County - Champions For Learning. Board discussion ensued. VOTING/MOTION RESULTS Motion #1 Mrs. Lucarelli made a motion to appoint Mr. Carter as alternate for the Education Foundation of Collier County - Champions For Learning. The motion was seconded by Mr. Carter and passed unanimously. Motion #2 Mr. Terry made a motion to accept all other board appointments as noted. The motion was seconded by Mr. Carter and passed unanimously. As a last order of business, Mrs. Mitchell stated that the board needed to appoint a citizen who owns a business occupying commercial space in Collier County to serve on the Value Adjustment Board. It was noted that Mr. Ron Kezeske would be interested in continuing his role on the Value Adjustment Board. The board came to consensus to allow Mr. Kezeske to continue his role as the citizen representative on the Value Adjustment Board. It will be brought back in December for an official vote. Other Board Topics for Discussion There were no additional topics for discussion. Annual Meeting of the Collier County School Board Foundation, Inc. Recess to Hold Annual Meeting of the Collier County School Board Foundation, Inc. Mrs. Mitchell called for a brief recess at 8:24 a.m. to handle the business of the Collier County School Board Foundation. Adjournment of the Foundation Meeting and Return to the Organizational Meeting 2022 Collier VAB Checklist Exhibit "2" Checklist Exhibit "2" Page 2 of 3 Value Adjustment Boardjj Mr. Carter is the current contact with Mr. Terry serving as alternate. 135 5/17/22, 10:44 AM BoardDocs® Pro https://go.boarddocs.com/fl/collier/Board.nsf/Public 3/3 At 8:26 a.m., upon adjournment of the Collier County School Board Foundation meeting, Mrs. Mitchell reconvened the Organizational Meeting of the District School Board of Collier County. Report of the School Board Attorney with Respect to the Authorization for Continued Use of Facsimile Signature Mr. Jon Fishbane stated that he would need the board's authorization for the continued use of the facsimile signature on official documents until facsimile signatures may be obtained from the new officers. He asked all those in favor to state so by saying 'aye.' The board voted unanimously to continue the use of the facsimile signature until new signatures could be obtained. Closing Comments Comments from the Board Mr. Carter offered his congratulations to Mrs. Mitchell and Dr. Westberry, and Mrs. Lucarelli thanked Mr. Carter for his service. Comments from the Superintendent Dr. Patton thanked Mr. Carter for his service as Board Chair and shared additional comments related to board relationships. She stated that she is fortunate to work with five people who are so dedicated and who always try to do what is right for students. She added that she looks forward to working with Mrs. Mitchell and Dr. Westberry. Dr. Patton also shared comments related to the upcoming ethics training in December and added that if Dr. Westberry is interested in more involvement, staff could connect her to Future Ready Collier. Adjournment Adjournment There being no further business, a motion was made to adjourn the meeting at 8:30 a.m. Motion by Stephanie Lucarelli, second by Roy M. Terry. Final Resolution: Motion Carries Aye: Erick Carter, Stephanie Lucarelli, Jen Mitchell, Roy M. Terry, Jory Westberry 2022 Collier VAB Checklist Exhibit "2" Checklist Exhibit "2" Page 3 of 3 136 Page 1 of 1 2022 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 8/30/22): 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; Collier County BoCC 4/12/22 Resolution 2022-63A ratifying the appointment of Rebecca Earney; CollierPA 2022 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 August 30, 2022, 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 2022 Collier VAB Checklist Exhibit "3a" Checklist Exhibit "3a" Page 1 of 4 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: 2022.08.30 15:49:59 -04'00' 137 2022 Collier VAB Checklist Exhibit "3a" Checklist Exhibit "3a" Page 2 of 4 RESOLUTION NO. 2015 • ...!.!.!.. A RESOLUTION OF THE BOARD OF COUNTY COMMISSIO'.'JERS OF COLLIER COUNT Y, ~'LORIDA, APPOINTING REBECCA EARNEY AS A CITIZEN Mf:MHF.R OF THE VALUF. AJ>.JUSTMF.NT BOARD. WHEREAS, Section 194.015 , Florida Starure s, created a Value Adjustment Board for each county; and WIIEREAS. Section 194.015. Florida Sra1111es, provides that this Bonrd of County Commissioners shall appoin t two of its membe rs and one citizen member to the Value Adjustment Board; and WHER EAS, there is currently a vacancy for a citizen memher of the Value Adjustment Board; and WHEREAS , the Board of Cou:ity Commissioners previously provided public notice soliciting applications from interes!cd panic s. NOW. THEREFORE. BE l'l RESOI.Vl:D BY THE BOARD OF C'Ol:'NTY COMMISSIONERS OF COi.LiER COUNTY. t LORIOA. that REBECCA EARNEY is hereby appointed a.s a citizen member of the Value Adjustment Hoard. THIS RESOLCTIO~ ADOPTED upun majority vote on the t• day of July, 20 15. ATTEST: DWIGH T E. BROCK, Clerk Jeffrey A, t(l&izkow County ,\/-fomey ¥ ~ noARD OF coUN·1 Y COMMISSIONERS COLLIER COUNTY. FLORIDA -By:_l_~-~-~_c:e..._ TIM NANCE, CHAIRMAN 138 2022 Collier VAB Checklist Exhibit "3a" Checklist Exhibit "3a" Page 3 of 4 RESOL UTLON NO. 2022 -63A A RESOL UTIO N OF THE BOARD OF COU NTY COMM ISS IO NERS O F COLLIE R CO UN TY, FLORIDA , CONF IRMI NG CITIZEN MEMBERS OF THE VALUE ADJUS TM ENT BOARD. WHEREAS. Sect ion 194.015. Florida S1aw1es. created a Val ue Adjustme nt Boa rd fo,· each county; and WHE REAS. Sect io n 194.0 I 5, Florida Stalutes, provides that th e Board of Co umy Co mmiss ioners sha ll appo im two of its members an d one c itizen member to the Value Adj us tme nt Board; and WHEREAS , Lhe Board of Coun ty Co mmi ss ione rs on Ju ly 7, 2015 by way of Resolution No. 2015-144 appointed REBECCA EA RNEY as its citizen me mber on t he Va lu e Adjustme nt Boa rd ror a Lerm without ex piration; and WHEREAS, the Board of Co unty Comm iss ioners on Ap ril 9, 20 19 by way of Reso luti on No. 2019 -58 ap11oi n1ed JI LL ROSENFELD as its alternate citizen membe r on the Value Adjustmcm Board for a term without expira ti on: and WHEREAS, on Apri l 12. 2022 under agenda item 108, s1a1Toft he Clerk ofCoun s reques ted that the Board of County Co mmi ssioners co nfirm and ratify its pr ior appo in tments of cit izen members of the Va lu e Adj ustment Board . NO W, THEREFORE, BE IT RESOLVED BY THE BOARD OF COUNTY COMMISSIONERS OF CO LLIER COUNTY. FLO RIDA , th at the prior appo intments of REBECCA EARNEY as a citizen member and JILL ROSENFELD as an alterna te c itizen membe r of the Va lue Adj ustme nt Boa rd are hereby confi rm ed and rat ified. THJS RESOLUTION ADOPTED upon maj ori ty vote on che 12th day of Apr il. 2022. ~ ... 11l~ ATTr.c;:~} ,....... 11,.. ~--· ... .,, CR YS<f AL '1<. KJNZ E&, C l erk ... :. '-~ BOARD OF COUNTY COMMISS IONE RS COLL IER CO UX::~-H.AQRI DA 139 2022 Collier VAB Checklist Exhibit "3a" Checklist Exhibit "3a" Page 4 of 4 I I I I j 0 I I 140 Page 1 of 1 2022 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 8/30/22): 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; Collier County BoCC 4/12/22 Resolution 2022-63A ratifying the appointment of Jill F. Rosenfeld; CollierPA 2022 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 August 30, 2022, 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 2022 Collier VAB Checklist Exhibit "3b" Checklist Exhibit "3b" Page 1 of 4 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: 2022.08.30 15:51:59 -04'00' 141 2022 Collier VAB Checklist Exhibit "3b" Checklist Exhibit "3b" Page 2 of 4 RESOLUTION NO. 2019 -M_ A RESOLUTION OF THE BOARD OF COUNTY COMMISSIONERS OF COLLIER COUNTY, FLORIDA, APPOINTING JILL F. ROSENFELD AS AN ALTERNATE CITIZEN MEMBER OF THE VALUE ADJUSTMENT BOARD. WHEREAS, Section 194.015, Florida Statutes, created a Value Adjustment Board for each county; and WHEREAS, Section 194.0 I 5, Florida Statutes, provides that this Board of County Commissioners shall appoint two of its members and one citizen member to the Value Adjustment Board; and WHEREAS, on May 27, 2008, the Board of County Commissioners authoriz tl the addition of an alternate citizen member to the Value Adjustment Board; and WHEREAS, there is currently a vacancy for an alternate citizen member on the Value Adjustment Board; and WHEREAS, the Board of County Commissioners previously provided public notice soliciting applications from interested parties. NOW, THEREFORE, BE IT RESOLVED BY THE BOARD OF COUNTY COMMISSIONERS OF COLLIER COUNTY, FLORIDA, that JILL F. ROSENFELD is hereby appointed as an all~mate citizen member of the Value Adjustment Board. THIS RESOLUTION A OPTED upon majority vote on the 9th day of April, 2019. Ar rEST:- cR YST AL K. KINZEL, Clerk Jeffrey County BOARD OF Cot I :TY COMMISSIONERS COLLJER CO ,ORlDA 142 2022 Collier VAB Checklist Exhibit "3b" Checklist Exhibit "3b" Page 3 of 4 RESOL UTLON NO. 2022 -63A A RESOL UTIO N OF THE BOARD OF COU NTY COMM ISS IO NERS O F COLLIE R CO UN TY, FLORIDA , CONF IRMI NG CITIZEN MEMBERS OF THE VALUE ADJUS TM ENT BOARD. WHEREAS. Sect ion 194.015. Florida S1aw1es. created a Val ue Adjustme nt Boa rd fo,· each county; and WHE REAS. Sect io n 194.0 I 5, Florida Stalutes, provides that th e Board of Co umy Co mmiss ioners sha ll appo im two of its members an d one c itizen member to the Value Adj us tme nt Board; and WHEREAS , Lhe Board of Coun ty Co mmi ss ione rs on Ju ly 7, 2015 by way of Resolution No. 2015-144 appointed REBECCA EA RNEY as its citizen me mber on t he Va lu e Adjustme nt Boa rd ror a Lerm without ex piration; and WHEREAS, the Board of Co unty Comm iss ioners on Ap ril 9, 20 19 by way of Reso luti on No. 2019 -58 ap11oi n1ed JI LL ROSENFELD as its alternate citizen membe r on the Value Adjustmcm Board for a term without expira ti on: and WHEREAS, on Apri l 12. 2022 under agenda item 108, s1a1Toft he Clerk ofCoun s reques ted that the Board of County Co mmi ssioners co nfirm and ratify its pr ior appo in tments of cit izen members of the Va lu e Adj ustment Board . NO W, THEREFORE, BE IT RESOLVED BY THE BOARD OF COUNTY COMMISSIONERS OF CO LLIER COUNTY. FLO RIDA , th at the prior appo intments of REBECCA EARNEY as a citizen member and JILL ROSENFELD as an alterna te c itizen membe r of the Va lue Adj ustme nt Boa rd are hereby confi rm ed and rat ified. THJS RESOLUTION ADOPTED upon maj ori ty vote on che 12th day of Apr il. 2022. ~ ... 11l~ ATTr.c;:~} ,....... 11,.. ~--· ... .,, CR YS<f AL '1<. KJNZ E&, C l erk ... :. '-~ BOARD OF COUNTY COMMISS IONE RS COLL IER CO UX::~-H.AQRI DA 143 2022 Collier VAB Checklist Exhibit "3b" Checklist Exhibit "3b" Page 4 of 4 I I I I j 0 I I 144 Page 1 of 1 2022 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 & 8/31/22 F.S. §194.015 and F.A.C. §12D-9.004 Verification (performed by HEC on 8/31/22): 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: Minutes reflecting reappointment supplied by School Board (November, 2021 & December, 2021), DBA Verification – Sunbiz.org; LLC/Company Verification – Sunbiz.org, 2022 Company Annual Report – Sunbiz.org, Verification of Commercial Space – CollierAppraiser.com Date appointed/ratified by School Board: February 5, 2019; December 7, 2020, December 15, 2021. 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 August 31, 2022, 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 2022 Collier VAB Checklist Exhibit "4" Checklist Exhibit "4" Page 1 of 15 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: 2022.08.31 11:23:21 -04'00' 145 5/17/22, 10:44 AM BoardDocs® Pro https://go.boarddocs.com/fl/collier/Board.nsf/Public 1/3 The District School Board of Collier County School Board Organizational Meeting (Friday, November 19, 2021) Members Present: Erick Carter, Stephanie Lucarelli, Jen Mitchell, Roy M. Terry, Jory Westberry Opening of Meeting Call to Order Pursuant to Florida Statute 1001.371, Dr. Kamela Patton, Superintendent of Schools, convened an Organizational Meeting of the District School Board of Collier County in the Board Auditorium of the Dr. Martin Luther King Jr. Administrative Center at 8:00 a.m. Pledge to the Flag Dr. Patton invited everyone to stand for the Pledge of Allegiance. Statement of Meeting Guidelines Dr. Patton reviewed the meeting guidelines. Roll Call The roll was called by Jennifer Kupiec. All members were present. Public Comments Public Comments Concerning the Organization of the School Board There were no public comments. Organization of the School Board Election of Officers Dr. Patton requested nominations for the position of School Board Chair. Mr. Carter nominated Mrs. Mitchell for the position. With no further nominations, Dr. Patton closed the nominations and asked for the board's vote. Mrs. Mitchell was unanimously elected School Board Chair for 2022. Dr. Patton requested nominations for the position of School Board Vice Chair. Mr. Terry nominated Dr. Westberry for the position. With no further nominations, Dr. Patton closed the nominations and asked for the board's vote. Dr. Westberry was unanimously elected School Board Vice Chair for 2022. VOTING/MOTION RESULTS Motion #1 Mr. Erick Carter nominated Mrs. Jen Mitchell as School Board Chair for 2022. Motion by Erick Carter, second NONE. Final Resolution: Motion Carries Aye: Erick Carter, Stephanie Lucarelli, Jen Mitchell, Roy M. Terry, Jory Westberry Motion #2 Mr. Roy M. Terry nominated Dr. Jory Westberry as School Board Vice Chair for 2022. Motion by Roy M. Terry, second NONE. Final Resolution: Motion Carries Aye: Erick Carter, Stephanie Lucarelli, Jen Mitchell, Roy M. Terry, Jory Westberry Meetings and Times 2022 Collier VAB Checklist Exhibit "4" Checklist Exhibit "4" Page 2 of 15 ~ CCPS Cdlef County Public SehOOfS 146 5/17/22, 10:44 AM BoardDocs® Pro https://go.boarddocs.com/fl/collier/Board.nsf/Public 2/3 Mr. Carter made a motion to discuss the proposed board meeting calendar. The motion was seconded by Mrs. Mitchell and discussion ensued. Mr. Carter requested that the meeting scheduled for May 17, 2022, be moved to either May 16 or May 18. The board agreed to move the meeting to May 18, 2022. Mr. Carter then suggested that the start of the meetings be changed to 4:30 p.m. Board discussion ensued. Mr. Terry suggested that the board review the timing of public comments to allow for more parent participation. Mr. Jon Fishbane, District General Counsel, noted that he would need to review the bylaws before a vote could be made. Further discussion ensued. It was decided that the discussion related to the timing of public comments would be heard at the next Regular School Board Meeting on December 15, 2021. VOTING/MOTION RESULTS A motion was made to amend the proposed board meeting calendar, changing the date of May 17, 2022, to May 18, 2022. As part of the motion, it was requested that the start time of all board meetings be moved to 4:30 p.m. Motion by Jen Mitchell, second by Erick Carter. Final Resolution: Motion Carries Aye: Erick Carter, Stephanie Lucarelli, Jen Mitchell, Roy M. Terry, Jory Westberry Following the vote, Dr. Patton called for a brief recess at 8:16 a.m. to turn the meeting over to the new Board Chair. Board Assignments Mrs. Mitchell, Board Chair, reconvened the Organizational Meeting at 8:18 a.m. and reviewed the following 2021 board assignments, noting that the assignment related to the Florida School Boards Association (FSBA) Advocacy Representative took place in July 2021: Education Foundation of Collier County - Champions For Learning Mrs. Lucarelli is the current contact with Dr. Westberry serving as alternate. Head Start Policy Council Dr. Westberry is the current contact with Mr. Carter serving as alternate. Greater Florida Consortium of School Boards Liaison Mr. Terry is the current contact with Mrs. Mitchell serving as alternate. Value Adjustment Board Mr. Carter is the current contact with Mr. Terry serving as alternate. Mr. Carter stated that he would like to be considered for the alternate position for the Education Foundation of Collier County - Champions For Learning. Board discussion ensued. VOTING/MOTION RESULTS Motion #1 Mrs. Lucarelli made a motion to appoint Mr. Carter as alternate for the Education Foundation of Collier County - Champions For Learning. The motion was seconded by Mr. Carter and passed unanimously. Motion #2 Mr. Terry made a motion to accept all other board appointments as noted. The motion was seconded by Mr. Carter and passed unanimously. As a last order of business, Mrs. Mitchell stated that the board needed to appoint a citizen who owns a business occupying commercial space in Collier County to serve on the Value Adjustment Board. It was noted that Mr. Ron Kezeske would be interested in continuing his role on the Value Adjustment Board. The board came to consensus to allow Mr. Kezeske to continue his role as the citizen representative on the Value Adjustment Board. It will be brought back in December for an official vote. Other Board Topics for Discussion There were no additional topics for discussion. Annual Meeting of the Collier County School Board Foundation, Inc. Recess to Hold Annual Meeting of the Collier County School Board Foundation, Inc. Mrs. Mitchell called for a brief recess at 8:24 a.m. to handle the business of the Collier County School Board Foundation. Adjournment of the Foundation Meeting and Return to the Organizational Meeting 2022 Collier VAB Checklist Exhibit "4" Checklist Exhibit "4" Page 3 of 15 147 5/17/22, 10:44 AM BoardDocs® Pro https://go.boarddocs.com/fl/collier/Board.nsf/Public 3/3 At 8:26 a.m., upon adjournment of the Collier County School Board Foundation meeting, Mrs. Mitchell reconvened the Organizational Meeting of the District School Board of Collier County. Report of the School Board Attorney with Respect to the Authorization for Continued Use of Facsimile Signature Mr. Jon Fishbane stated that he would need the board's authorization for the continued use of the facsimile signature on official documents until facsimile signatures may be obtained from the new officers. He asked all those in favor to state so by saying 'aye.' The board voted unanimously to continue the use of the facsimile signature until new signatures could be obtained. Closing Comments Comments from the Board Mr. Carter offered his congratulations to Mrs. Mitchell and Dr. Westberry, and Mrs. Lucarelli thanked Mr. Carter for his service. Comments from the Superintendent Dr. Patton thanked Mr. Carter for his service as Board Chair and shared additional comments related to board relationships. She stated that she is fortunate to work with five people who are so dedicated and who always try to do what is right for students. She added that she looks forward to working with Mrs. Mitchell and Dr. Westberry. Dr. Patton also shared comments related to the upcoming ethics training in December and added that if Dr. Westberry is interested in more involvement, staff could connect her to Future Ready Collier. Adjournment Adjournment There being no further business, a motion was made to adjourn the meeting at 8:30 a.m. Motion by Stephanie Lucarelli, second by Roy M. Terry. Final Resolution: Motion Carries Aye: Erick Carter, Stephanie Lucarelli, Jen Mitchell, Roy M. Terry, Jory Westberry 2022 Collier VAB Checklist Exhibit "4" Checklist Exhibit "4" Page 4 of 15 148 The District School Board of Collier County Regular School Board Meeting (Wednesday, December 15, 2021) Members Present: Erick Carter, Stephanie Lucarelli, Jen Mitchell, Roy M. Terry, Jory Westberry Opening of Meeting Call to Order Mrs. Jen Mitchell, Board Chair, called the meeting to order at 4:30 p.m. Roll Call The roll was called by Jennifer Kupiec. All members were present. Statement of Meeting Guidelines Mrs. Mitchell reviewed the meeting guidelines and board meeting norms. Superintendent Opening Remarks Superintendent Dr. Kamela Patton, on behalf of the District and the board, presented Mr. Carter with a plaque for serving as Chair the past year. Dr. Patton then shared some opening remarks related to the recognition portion of the meeting and welcomed Barron Collier High School's JROTC for the Presentation of Colors. Pledge to the Flag/Moment of Silence The Pledge of Allegiance was led by JROTC Cadet Captain Laura Camacaro followed by a brief moment of silence. A performance by Corkscrew Middle School's Chorus concluded the presentation. Academic Highlights A1 Groundbreaking Ceremony for High School GGG Mr. Chad Oliver, Executive Director, Communications and Community Engagement, shared an academic highlight featuring the recent groundbreaking ceremony for the new high school being built in North Naples. A2 All-County Student Government Rally Mr. Chad Oliver shared an academic highlight featuring the district's inaugural All-County Student Government Rally. A3 CCPS Family: Louis and Marie DePaolo Mr. Chad Oliver shared a CCPS Family story featuring guest teachers, Louis and Marie DePaolo. A4 Florida's 2022 Superintendent of the Year Mr. Chad Oliver shared an academic highlight featuring Dr. Kamela Patton's recognition as Florida's 2022 Superintendent of the Year. Changes to the Agenda Changes to the Agenda There were no changes to the agenda. Consent Agenda Public Comments Consent Agenda Public Comments Public comments were shared by the following individuals related to the items noted: Keith Flaugh, C205 Other Purchase #22c-003 Teaching and Learning Materials and Resources Diane Van Parys, C173 2020-2021 Audit of School Activity Funds and E20 New Job Descriptions 2022 Collier VAB Checklist Exhibit "4" Checklist Exhibit "4" Page 5 of 15• • ~ CCPS Cdlef County Public SehOOfS 149 Consent Agenda - Meeting Minutes November 9, 2021 - Regular School Board Meeting - Minutes Resolution: Approve the meeting minutes from the Regular School Board Meeting, held on November 9, 2021, as presented. November 19, 2021 - School Board Organizational Meeting - Minutes Resolution: Approve the meeting minutes from the School Board Organizational Meeting, held on November 19, 2021, as presented. Consent Agenda - Teaching and Learning B1 Head Start Policy Council Minutes September 2021 Resolution: Approve the Head Start Policy Council Minutes for September 2021. B2 Head Start Director's Report October 2021 Resolution: Approve the Head Start Director's Report for October 2021. B3 Cooperative Agreement between the School Board of Collier County and the Department of Juvenile Justice Resolution: Approve the Cooperative Agreement between the School Board of Collier County and the Department of Juvenile Justice. B5 Glades and Hendry County Dual Enrollment Articulation Agreements Resolution: Approve the Glades and Hendry County Dual Enrollment Articulation Agreements. Consent Agenda - Secondary Programs B30 Gulf Coast High School (GCHS) Model UN (MUN) to participate in Model UN and Debate Competition Raleigh, NC Resolution: Approve Gulf Coast High School (GCHS) Model UN (MUN) to participate in Model UN and Debate Competition Raleigh, NC. Consent Agenda - Facilities C50 Guaranteed Maximum Price – Construct Restroom in Building 7 and Extend Playground Security Fence – Osceola Elementary School Resolution: Approve the Guaranteed Maximum Price (GMP) contract for the Construct Restroom in Building 7 and Extend Playground Security Fence at Osceola Elementary School project. C51 Guaranteed Maximum Price Contract Reconciliation – Replace Parking Lot Lights – Osceola Elementary School Resolution: Approve the Guaranteed Maximum Price Contract Reconciliation for the Replace Parking Lot Lights at Osceola Elementary School project. C52 Final Completion – Replace Parking Lot Lights – Osceola Elementary School Resolution: Approve the Final Completion for the Replace Parking Lot Lights at Osceola Elementary School project. C53 Guaranteed Maximum Price Contract Reconciliation – Replace Parking Lot Lights – Parkside Elementary School Resolution: Approve the Guaranteed Maximum Price Contract Reconciliation for the Replace Parking Lot Lights at Parkside Elementary School project. C54 Final Completion – Replace Parking Lot Lights – Parkside Elementary School Resolution: Approve the Final Completion for the Replace Parking Lot Lights at Parkside Elementary School project. C55 Guaranteed Maximum Price Contract Reconciliation – Replace Parking Lot Lights, and Replace Exterior Building Lights – Poinciana Elementary School Resolution: Approve the Guaranteed Maximum Price Contract Reconciliation for the Replace Parking Lot Lights, and Replace Exterior Building Lights at Poinciana Elementary School project. 2022 Collier VAB Checklist Exhibit "4" Checklist Exhibit "4" Page 6 of 15 150 C56 Final Completion – Replace Parking Lot Lights, and Replace Exterior Building Lights – Poinciana Elementary School Resolution: Approve the Final Completion for the Replace Parking Lot Lights, and Replace Exterior Building Lights at Poinciana Elementary School project. C57 Guaranteed Maximum Price Contract Reconciliation – Replace Gymnasium Lights – North Naples Middle School and Pine Ridge Middle School Resolution: Approve the Guaranteed Maximum Price Contract Reconciliation for the Replace Gymnasium Lights at North Naples Middle School and Pine Ridge Middle School project. C58 Final Completion – Replace Gymnasium Lights – North Naples Middle School and Pine Ridge Middle School Resolution: Approve the Final Completion for the Replace Gymnasium Lights at North Naples Middle School and Pine Ridge Middle School project. C59 Guaranteed Maximum Price Contract Reconciliation – Replace Single Story Roofs – Naples High School Resolution: Approve the Guaranteed Maximum Price Contract Reconciliation for the Replace Single Story Roofs at Naples High School project. C60 Final Completion – Replace Single Story Roofs – Naples High School Resolution: Approve the Final Completion for the Replace Single Story Roofs at Naples High School project. C61 Final Completion – Courtyard Painting Services – Oakridge Middle School Resolution: Approve the Final Completion for the Courtyard Painting Services at Oakridge Middle School project. C62 GMP Direct Material Purchase and Sales Tax Reduction No.1 – Install Electrical Interface for Portable Emergency Generator – Dr. Martin Luther King, Jr. Administrative Center Resolution: Approve the GMP Direct Material Purchase and Sales Tax Reduction No.1 for the Install Electrical Interface for Portable Emergency Generator at Dr. Martin Luther King, Jr. Administrative Center project. C63 GMP Direct Material Purchase and Sales Tax Reduction No.5 – Construct New High School – High School GGG Resolution: Approve the GMP Direct Material Purchase and Sales Tax Reduction No.5 for the Construct New High School at High School GGG project. Consent Agenda - Finance C170 October 2021 Budget Amendments Resolution: Approve the October 2021 Budget Amendments. C171 October 2021 Financial Statements Resolution: Approve the October 2021 Financial Statements. C172 Authorization to Surplus Equipment Resolution: Approve the Authorization to Surplus Equipment Listing 2112. C173 2020-2021 Audit of School Activity Funds Resolution: The Board acknowledges receipt of the audit report. Consent Agenda - Purchasing C200 Bid #20-050 Employee Uniforms / Nutrition Services and Transportation Departments Resolution: Approve renewal of bid #20-050 for the purchase of employee uniforms for the Nutrition Services and Transportation Departments. C201 Bid #18-085 Engineered Wood Fiber (EWF) Resolution: Approve renewal of bid #18-085 for the purchase of engineered wood fiber for all district sites necessary. C202 Bid #22-048 Knee Mill Machines / Immokalee Technical College 2022 Collier VAB Checklist Exhibit "4" Checklist Exhibit "4" Page 7 of 15 151 Resolution: Approve bid #22-048 for the purchase of 2 Bridgeport Series 1 knee mill machines for Immokalee Technical College. C203 Bid #22-044 Investigation and Mitigation of Indoor Air Quality Services Resolution: Approve bid #22-044 for the purchase of investigation and mitigation of indoor air quality services for all district sites. C204 #21-086 Stop Loss Coverage Resolution: Approve renewal of OP#21-086 for the purchase of stop loss coverage for the protection of the medical and pharmacy plans against catastrophic claims for the 2022 calendar year. C205 Other Purchase #22c-003 Teaching and Learning Materials and Resources Resolution: Approve increase for OP#21c-003 for the expansion of the Edgenuity online curriculum and digital library programs for the middle and high schools. C206 Other Purchase #22-059 Heating, Ventilation, and Air-Conditioning (HVAC) Supplies, Parts, and Equipment Resolution: Approve OP#20-059 for the purchase of HVAC supplies, parts and equipment as necessary for all district sites. C207 Bid #22-050 Refrigeration Equipment Repair Services Resolution: Approve bid #22-050 for the purchase of refrigeration equipment repair services for all district sites. Consent Agenda - Interagency Real Property D10 Lease Agreement Collier County Health Services, Inc. - Immokalee Technical College Resolution: Approve D10 Lease Agreement Collier County Health Services, Inc. - Immokalee Technical College. Consent Agenda - Human Resources E1 Personnel List 21-12 Resolution: Approve all personnel actions submitted. Consent Agenda - Compensation E20 New Job Descriptions Resolution: Approval of new job descriptions. Consent Agenda - School Board F1 Collier County Value Adjustment Board Resolution: Recommend Ronald Kezeske as the district appointee to the Collier County Value Adjustment Board. Consent Agenda Approval Approval of Consent Agenda Resolution: Approve all items on the Consent Agenda as presented. In response to public comments made by Mr. Keith Flaugh, the board held a discussion related to item C205. Mr. Jon Fishbane, District General Counsel, stated that he would follow up with Mr. Flaugh regarding his comments. VOTING/MOTION RESULTS A motion was made to approve all items on the Consent Agenda as presented. Motion by Jory Westberry, second by Roy M. Terry. Final Resolution: Motion Carries Aye: Erick Carter, Stephanie Lucarelli, Jen Mitchell, Roy M. Terry, Jory Westberry General Public Comments General Public Comments Public comments were shared by the following: Jacqualene Keay 2022 Collier VAB Checklist Exhibit "4" Checklist Exhibit "4" Page 8 of 15• 152 Tim Carpenter Dan Cook Selah Cook Jerry Rutherford Keith Flaugh - Mr. Flaugh submitted documents to be provided to the board. Bill Korson Diane Van Parys Business Agenda Comments Unfinished Business Public Comments There were no Unfinished Business public comments. New Business Public Comments Public comments were shared by the following individuals on item B4 Reproductive Health and Disease Education: Keith Flaugh Diane Van Parys New Business B4 Reproductive Health and Disease Education Dr. Elizabeth Alves, Associate Superintendent, Teaching and Learning, stated that in accordance with House Bill (HB) 545 and Florida Statute 1003.42, all instructional materials that are used to teach reproductive health or any disease, including HIV/AIDS, its symptoms, development, and treatment, pursuant to the district’s comprehensive education curriculum, must be annually approved by the board in an open-noticed meeting. She added that the district is seeking approval of the developed curriculum for grades four through eight and the textbook for the high school HOPE course. She noted that the instructional materials are currently accessible on the district's health education webpage, along with the notice informing parents of their right to make a written request to have their student be exempted from the teaching of reproductive health. Board discussion ensued. It was stated that the materials being presented for approval are the same materials the district has been using; there is no new material. Mr. Fishbane noted that this item was brought forward to comply with HB 545. Discussion continued. VOTING/MOTION RESULTS A motion was made to approve the instructional materials used in the district's reproductive health and disease education. Motion by Roy M. Terry, second by Stephanie Lucarelli. Final Resolution: Motion Carries Aye: Erick Carter, Stephanie Lucarelli, Jen Mitchell, Roy M. Terry, Jory Westberry D11 Resolution 21-3 Redistricting Residence Voting Boundary Areas Mr. Tom Eastman, Director, Real Property Law, Interagency and Regulatory Coordination, and Construction Contracts, introduced Mr. David Weeks from Collier County's Growth Management department who presented the redistricting proposal approved by the Board of Collier County Commissioners on December 14, 2021. He noted that specifically, it was Map #2 on the board agenda. VOTING/MOTION RESULTS A motion was made to approve Resolution 21-3 Redistricting Residence Voting Boundary Areas. Motion by Stephanie Lucarelli, second by Erick Carter. Final Resolution: Motion Carries Aye: Erick Carter, Stephanie Lucarelli, Jen Mitchell, Roy M. Terry, Jory Westberry Closing Comments School Board Comments Mr. Terry extended his holiday well-wishes and shared sentiments from the Naples and Immokalee Christmas Parades. Dr. Westberry shared sentiments from the Naples Christmas Parade and complimented Ms. Jacqualene Keay on her comments. Dr. Westberry also shared comments related to school safety, her appreciation for the civility during the meeting, and her holiday well-wishes. Mrs. Lucarelli thanked the students from Corkscrew Middle School and Barron Collier High School for their opening performances and reported on her meeting with the community related to the behavior of students outside of school, adding that she would like to continue the discussions. She also shared comments related to social media, adding that 2022 Collier VAB Checklist Exhibit "4" Checklist Exhibit "4" Page 9 of 15 • • • • • • • • • 153 she would like more information on the topic to help educate parents on how they can monitor or put restrictions on their kids' phones, affordable housing, and Dr. Patton's Superintendent of the Year recognition. Mrs. Lucarelli then shared sentiments from the Gulf Coast High School Prism Concert, the student performance of Bulletproof Backpack, and NAMI's Hope Shines Luncheon. Finally, she extended her holiday well-wishes. Mr. Carter shared comments related to active shooter drills, congratulated Lorenzo Walker Technical College (LWTC) on its inaugural Public Telecommunication program graduation, and offered sentiments from East Naples Middle School's entrepreneurship program and LWTC's accreditation dinner. He thanked the students who performed at the start of the meeting and addressed public comments made by Mr. Tim Carpenter. Mr. Carter also shared sentiments from the Naples Christmas Parade, Farm City Barbeque, and high school groundbreaking ceremony. Lastly, he shared comments related to housing in Collier County, congratulated Dr. Patton on the Superintendent of the Year award, and extended his holiday well-wishes. Mrs. Mitchell thanked the City of Naples for holding its Christmas Parade and shared sentiments from the Superintendent of the Year announcements, Champions For Learning luncheon which honored Mrs. Lucarelli, and Manatee Middle School Science Fair. She also shared comments related to the student performance of Bulletproof Backpack, thanked employees for their expertise and willingness to answer her questions, and extended her holiday well-wishes. Report of the School Board Attorney Mr. Fishbane stated that he may need to hold an attorney-client meeting next month and offered his holiday well-wishes. Superintendent Comments Dr. Patton followed up on a couple items from the previous meeting. She noted that the district met with principals to talk about instructional materials selection safeguards to help teachers ensure they are not exposing kids to things they should not be. As part of the conversation, she asked Mrs. Valerie Wenrich, Executive Director of Human Resources, to address what the term 'appropriate action' means when referenced in the district's policies and procedures. It was noted that principals were asked to review the administrative procedure related to this topic during a faculty meeting upon everyone's return in January. The second item Dr. Patton brought forward for discussion related to books that have been presented as concerns to the district. She asked Mr. Fishbane to review the state statute addressing the legal side of the issue, while she reviewed the operational side of the matter. It was noted that the district is looking into providing an advisory notice on books that have been brought forward for concern. Dr. Patton then shared comments related to the student production of Bulletproof Backpack and the Farm City Barbeque event. She also congratulated Mrs. Lucarelli on her Glass Slipper award from Champions For Learning, shared sentiments from the Naples Christmas Parade and LWTC's Public Telecommunication (911 dispatcher) graduation, thanked the board for its support as it relates to the Superintendent of the Year award, and extended her holiday well-wishes. Adjournment Adjournment There being no further business, a motion was made to adjourn the meeting at 6:37 p.m. Motion by Stephanie Lucarelli, second by Erick Carter. Final Resolution: Motion Carries Aye: Erick Carter, Stephanie Lucarelli, Jen Mitchell, Roy M. Terry, Jory Westberry 2022 Collier VAB Checklist Exhibit "4" Checklist Exhibit "4" Page 10 of 15 154 2022 Collier VAB Checklist Exhibit "4" Checklist Exhibit "4" Page 11 of 15 I.J1vm1cJJ t oj rg C u1~u1> :.1'JJ01 r.:J ,111 "ffi' ml ;1m•· of Fkmd1J 1. -/, ,,. 155 2022 Collier VAB Checklist Exhibit "4" Checklist Exhibit "4" Page 12 of 15 u1vr;m, r Y/ Cu1, ~Ul' i~.'1'1u1 r~ l1 It" 156 2022 Collier VAB Checklist Exhibit "4" Checklist Exhibit "4" Page 13 of 15 157 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 19, 2022 Secretary of State 6960067670CC RONALD KEZESKE MANAGING MEMBER 01/19/2022 2022 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 2022 Collier VAB Checklist Exhibit "4" Checklist Exhibit "4" Page 14 of 15 158 2022 Collier VAB Checklist Exhibit "4" Checklist Exhibit "4" Page 15 of 15 I I I I j I • • I • I I 159 2022 Collier VAB Checklist Exhibit "5" Checklist Exhibit "5" Page 1 of 2 Certification of Training Completion The Florida Department of Revenue provides this do cument for a person to ce rtify that he or she, personally and without any assistance, has completed the Department 's 2022 Value Adjustment Board Training , including the exam, for Board Members or Board Attorney . I certify that I, Holly E Cosby Personally, and without any assistance, have carefully reviewed and studied the content of Modules 1 through 11 of the Department of Revenue's 2022 Value Adjustment Board Training, for learning such content, and further certify that I, personally and without any assistance, have completed and passed the Department of Revenue's corresponding examination. This certification becomes valid only when signed and dated below by the person who completed the training including exam as described above. By C1¼ignature below, I further attest to my preceding statements. V\ 9 (3-/,2c32\ <.....::-- Signature and Certification of DATE J a J FLORIDA 160 2022 Collier VAB Checklist Exhibit "5" Checklist Exhibit "5" Page 2 of 2 J~A71/fn''I ,, ' l_t;uk VA f_/1.f. 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