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Final VAB Meeting 04/17/2023 TRANSCRIPT OF THE MEETING OF THE VALUE ADJUSTMENT BOARD Naples, Florida April 17, 2023 LET IT BE REMEMBERED, that the Value Adjustment Board, in and for the County of Collier, met on this date at 9:00 a.m., in REGULAR SESSION in Building "F" of the Government Complex, East Naples, Florida, with the following members present: Chairman: Burt Saunders, BCC Member Dan Kowal, BCC Member Rebecca Earney, Homestead Citizen Member Erick Carter, School Board Member Jill Rosenfeld, Homestead Citizen Member Ron Kezeske, Business Citizen Member COUNSEL TO THE BOARD Holly E. Cosby, Esq. THE PROPERTY APPRAISER'S OFFICE Annabel Ybaceta, Director Homestead/Exemptions Jennifer Blaje, Director Tax Roll Compliance/Data Mgmt. THE CLERK'S OFFICE Crystal K. Kinzel, Clerk of the Circuit Court Derek Johnssen, Clerk's Finance Director Marty Rustin, BMR Manager Page 1 CHAIRMAN SAUNDERS: All right. The Collier County Value Adjustment Board meeting of April 17 will please come to order. Why don't we start off with the Pledge of Allegiance to the flag. (The Pledge of Allegiance was recited in unison.) CHAIRMAN SAUNDERS: Ms. Cosby, if you'll call the roll. MS. COSBY: Absolutely. I'll just ask everybody to please just state your name for the record, and I'll start with Ms. Rosenfeld. HOMESTEAD MEMBER ROSENFELD: Jill Rosenfeld, alternate homestead citizen member. HOMESTEAD MEMBER EARNEY: Rebecca Earney, homestead citizen member. CHAIRMAN SAUNDERS: Burt Saunders, Collier County Commission. COMMISSIONER KOWAL: Dan Kowal, Collier County Commissioner Member. BUSINESS MEMBER KEZESKE: Ron Kezeske, business citizen member. SCHOOL BOARD MEMBER CARTER: Erick Carter, Collier County School Board member. MS. COSBY: And I'm Holly Cosby, Value Adjustment Board attorney. I'm joined here with Derek Johnssen, who is -- your position? MR. JOHNSSEN: Derek Johnssen, Clerk's VAB admin. MS. COSBY: And I will just ask everybody on the Board if you'll check the contact information. If you are looking at a paper copy, or if you're looking at the PDF on your computer, it would be Page 7. If you'll check the contact information for yourselves and just verify that that information is accurate. CHAIRMAN SAUNDERS: Okay. So we do have a quorum and -- Page 2 MS. COSBY: I was going to go there next. CHAIRMAN SAUNDERS: And we do need a motion to approve the -- today's agenda. MS. COSBY: I need to go back one second. While everybody's checking their contact information, I did want to advise for the record that I've reviewed the affidavit of publication for this meeting. I find it's sufficient to proceed and then, yes, sir, pursuant to Florida Statute 194.015, we do have a quorum here today. CHAIRMAN SAUNDERS: So let's have a motion to approve today's agenda. SCHOOL BOARD MEMBER CARTER: I motion to approve. HOMESTEAD MEMBER ROSENFELD: Second. CHAIRMAN SAUNDERS: We have a motion and a second. All in favor, signify by saying aye. HOMESTEAD MEMBER ROSENFELD: Aye. HOMESTEAD MEMBER EARNEY: Aye. CHAIRMAN SAUNDERS: Aye. COMMISSIONER KOWAL: Aye. BUSINESS MEMBER KEZESKE: Aye. SCHOOLBOARD MEMBER CARTER: Aye. CHAIRMAN SAUNDERS: All opposed? (No response.) CHAIRMAN SAUNDERS: That passes. And Item 2B, approval/acceptance of the minutes from September 12, 2022, and that was our organizational meeting. MS. COSBY: Yes, sir. CHAIRMAN SAUNDERS: Are there any questions or comments concerning the minutes? (No response.) CHAIRMAN SAUNDERS: I think we need a motion for approval. Page 3 HOMESTEAD MEMBER ROSENFELD: Motion to approve. HOMESTEAD MEMBER EARNEY: Motion. COMMISSIONER KOWAL: Second. CHAIRMAN SAUNDERS: We have a motion and a second. All in favor, signify by saying aye. HOMESTEAD MEMBER ROSENFELD: Aye. HOMESTEAD MEMBER EARNEY: Aye. CHAIRMAN SAUNDERS: Aye. COMMISSIONER KOWAL: Aye. BUSINESS MEMBER KEZESKE: Aye. SCHOOLBOARD MEMBER CARTER: Aye. CHAIRMAN SAUNDERS: All opposed? (No response.) CHAIRMAN SAUNDERS: That passes unanimously. Ms. Cosby, why don't you guide us through the rest of the agenda here. MS. COSBY: Absolutely. So we're on Section 3A. 3A just provides the Board with any legislative updates that have happened since the organizational meeting, and 3A1(a), (b), and (c) all deal with damage to residential improvements as a result of Hurricane Ian and tax rebates that -- or refunds that are due to those people who have suffered those -- that issue. And so there was a -- there are two PTO bulletins and then a -- just a full Florida administrative register, including the -- including the form for our citizens to fill out if they suffered any such tragedy. And then 3A1(d) is a coded draft for the agricultural guidelines, and it's just a very large revamp of those guidelines. And I'm trying to get to my computer right now. But if anybody has any questions or concerns there -- it's nothing that affects the Board from an operable standpoint. It's more what magistrates need to apply when Page 4 they're hearing hearings or hearing petitions. CHAIRMAN SAUNDERS: All right. MS. COSBY: Moving on to 3B, at the organizational meeting, I provide a compliance checklist that ensures the Board that we are in compliance with the laws and rules that govern Florida VABs. And at the time of the organizational meeting, there were two items that were not able to be completed at that time, and that was simply because the Department of Revenue training had been released recently, so it wasn't reasonable to have our magistrates complete that training at the time of our organizational meeting, but we ensured that they had completed the training prior to hearing hearings here in Collier County. So that is attached as Exhibit 6 to the compliance checklist in your agenda packet. And then the other item that could not be completed at that time was sending notices of hearings to all CEOs of municipalities, and that was simply because hearings had not been scheduled yet. But I will advise the Board that administration did provide notice to any CEO or deputy of a municipality for any petition that was filed to be heard in Collier County within their municipality. And that's included as Exhibit 7 to your compliance checklist. So we are in full compliance at this time. CHAIRMAN SAUNDERS: All right. Are there any questions from the Board on any of the items that were just discussed? (No response.) CHAIRMAN SAUNDERS: All right. If not, then we'll move on to Item 4, public comment. MS. COSBY: No, I did not get to Item C. CHAIRMAN SAUNDERS: Oh, I'm sorry. I'm sorry. MS. COSBY: Item 3C, 3C1, there is a petitioner here in Collier County who filed two petitions, and he lodged some concerns with the Value Adjustment Board administration. That would be 3C1. Page 5 And I have just included that information to the Board because, if we receive correspondence like that, I must advise you. The documentation with regards to Petition 2022-561 has much more volume than 2022-562. I think 562 was actually heard first, and then 561 was heard after. And the petitioner just lodged several issues that he was just dissatisfied with the process. I believe he's here today to speak. So you will be able to hear more from him. CHAIRMAN SAUNDERS: Where do those complaints go? MS. COSBY: They come to VAB admin -- well, at this juncture they've also gone to the Department of Revenue, and that's 3C2. I'll explain in a minute. But they come to VAB administration, and then VAB administration has the responsibility of bringing those issues to me, and then I address them locally here, and then, of course, I have to advise the VAB when we receive such things, such correspondence. And I addressed everything, and the VAB administration definitely took a lot of time responding to his concerns. And then 3C2 has to do with the correspondence that the Department of Revenue then received from the same petitioner. And there were four rounds, and the Board has copies of all four rounds. Round 4 was received by my office at 4:04 p.m. on Friday, and in efforts to not leave any stone unturned prior to being here today, I made sure to address that before going home on Friday. So that's why you have a paper copy of some documents is because we could not get that to you electronically and fairly in a timely manner. The VAB administration had gone home by the time I was finishing up. CHAIRMAN SAUNDERS: All right. Is there any action that this board needs to take at this time? MS. COSBY: Not with regard to this other than hearing his comments during public comment. I don't find there to be any issues. Page 6 CHAIRMAN SAUNDERS: Okay. I understand that the public comment is going to be in reference to these items? MS. COSBY: I would -- I would -- I believe so. I would guess so. CHAIRMAN SAUNDERS: All right. Are there any questions concerning Items 1 and 2 under Subpart C before we go to public comment? (No response.) MS. COSBY: And I will advise for the Board that I did respond to all four Department of Revenue inquiries, and I have not received anything back from the Department of Revenue that advises me that anything that I've provided is unacceptable or needs additional attention at this time. CHAIRMAN SAUNDERS: All right. If there's no other comments in reference to that, let's go to public comment. I understand we have one registered speaker. MS. COSBY: At this time, the Board has opened public comment if anybody is attending today that would like to speak. I'll go ahead and read my public comment speech. Value Adjustment Board policy provides the opportunity at this point in the meeting to address the Board concerning any matter on this agenda or concerning the Collier County Value Adjustment Board process. The Board will not consider subject matter of any public comment which is provided with the intention of appealing any portion of any special magistrate recommendation or Value Adjustment Board final decision. As pursuant to Florida Statute Section 194.036, the appropriate relief at this time would be through the Circuit Court. The maximum time allotted per speaker is three minutes. CHAIRMAN SAUNDERS: All right. With that instruction, you're welcome to come to the podium. If you'd state your name and Page 7 address for the record, please. Either way; either side. MR. VARIE: Can I give this to the Chairman? Because I'm not sure what you guys got. CHAIRMAN SAUNDERS: Okay. MR. VARIE: I gave it to her, but I'm not sure what you guys got before. I don't want anything hidden. You know, that's the email from Steve Keller. And I don't know what was forwarded. CHAIRMAN SAUNDERS: All right. If you'd state your name and address for the record, and then you have three minutes. MR. VARIE: My name is Nick Varie, 482 Pepperwood Court. I'm here today because I had a petition, and the Special Magistrate denied my due process, and I wasn't treated uniformly. The Special Magistrate, one, allowed the Property Appraiser to run the hearing, and they didn't allow me to submit rebuttal evidence in my hearing. I had a written packet. They absolutely wouldn't look at it. He denied it. And that was my first complaint. My second complaint was there's a package that's 81 pages that's given to every petitioner that -- in the county that the Property Appraiser uses as evidence. In that evidence, it's riddled with errors. It's abundant with errors. One of the errors is that they used outdated letters from the current Steve Keller, who's the letter -- the email that I presented to you right there. And he points out that they're outdated, and he, in the letter, tells the Value Adjustment Board through the Value Adjustment Board attorney what you guys need to consider and what you should do and how he advised them. The point is that there isn't uniformity. Uniformity is paramount in VAB hearings. And Steve Keller's, if you read his letter -- and I encourage you to read it and look through all the documents before you certify this, because this is a very serious matter. And I'm not here to -- I'm not here just for myself. I'm here for everyone that had a petition. And he clearly has an opinion, and Page 8 those were the letters that he had originally. You may -- you probably know that just because you guys are VAB members, that he says that you have to use professionally accepted appraisal practices even if the Property Appraiser doesn't. One of the things that I found really odd was that 81 pages that I'm not sure if you guys ever went to a hearing or not, but everyone got this 81 pages sent to them as part of the -- not the sales comparison, but all these other things trying to explain different ways that they use in this county. And the magistrate -- the Special Magistrate relied hopefully on that document. And I have a transcript of the entire hearing, which I provided to Ms. Cosby, and excerpts of it to the state, because it shows that -- you can quote him saying, when I brought up the cost of sale, basically, that I'm not going to -- I'm not going to talk to you about that. Look at the 81 pages. And I have -- I've sent the transcripts to Ms. Cosby. She should forward them to you if there's any question. And the whole -- the whole meeting was recorded so there's no -- all you have to do is listen to the recording. And I'd be happy to -- the -- anyway, the amounts are on -- the times of what he said are on that -- on the -- you know, on the transcript and the recording. You could go right to the -- if you don't believe the transcript, all you have to do is go to the hearing and listen forward to minute 112, and you can listen to what he says about it. CHAIRMAN SAUNDERS: All right. MR. VARIE: And he had a -- he had a premeditated idea and judgment of those 81 pages before he went to my hearing and probably many others. CHAIRMAN SAUNDERS: All right. Thank you. MR. VARIE: I appreciate it. CHAIRMAN SAUNDERS: Ms. Cosby, any advice for us in Page 9 reference to this, or what is our jurisdiction? What do we do at this point with that information, or do we just move on to the next item? MS. COSBY: You can just move on to the next item if you please. If the Board has any questions, I'm certainly happy to entertain those. I do want to make sure you are advised that most of what Mr. Varie -- and I apologize, I pronounced your name wrong. It's not Varie. It's Varie, right? MR. VARIE: Yeah. MS. COSBY: Okay. What Mr. Varie -- the majority of what Mr. Varie just presented to the Board was substantive to his petition. And so continuing that discussion should also permit the Property Appraiser to also bring in substance and discuss that with the Board, and that sort of erodes the special magistrate process and the special magistrate hearing process because this has already been heard. But if the Board has any questions on anything that Mr. Varie has provided to you this morning, I'm certainly happy to answer those questions. CHAIRMAN SAUNDERS: All right. We'll see if there are -- MS. COSBY: If you have any concerns. CHAIRMAN SAUNDERS: -- any questions or comments from the Board. I don't see any. So, then, your advice is we just move on to the next item? That's -- MS. COSBY: Unless we have anybody else that wishes to speak during public comment. (No response.) CHAIRMAN SAUNDERS: All right. We'll move on. MR. VARIE: I'll speak again. If you have any questions, you can ask me. I'll answer them. CHAIRMAN SAUNDERS: We you understand that. All right. Ms. Cosby, if we'll go on -- we'll move on to the Item Page 10 No. 5. MS. COSBY: Okay. Item No. 5 would include VAB members and staff comments. So at this time, does the Value Adjustment Board -- do the Value Adjustment Board members have anything they would like to discuss or comment on today? CHAIRMAN SAUNDERS: I don't see any. MS. COSBY: Okay. Then I will turn to VAB staff and find if-- we have our Madam Clerk -- our esteemed Madam Clerk here today, and we also have our lead VAB clerk. We also have Mr. Johnssen. Does anybody from VAB administration have anything they want to add? (No response.) MS. COSBY: At this time we have nothing from VAB staff. I have nothing. So we can move on to Item 6. CHAIRMAN SAUNDERS: All right. 6A. MS. COSBY: Okay. 6A and 6B are informational, and then to proceed with 6B1 and 6B2. So Board Member Kezeske, Mr. Kezeske, had a petition with the Value Adjustment Board this year. And he has not been, you know, vague about it or hidden. He's been very open and candid about it. And so what we need to do is when we -- when the Board moves to approve or discuss or deny petitions, that specific petition, which is VAB Petition 2020-00309, that one is pulled separately, and Mr. Kezeske will recuse himself from that vote to keep that fair. And we'll still have quorum for that vote. So we need to just separate those out between the Petition 309 and the rest. So that is explaining A and B. And then we can go to 6B 1, and we would look for a motion to approve the recommended decision for Petition No. 2020-00309 by Page 11 itself with Mr. Kezeske abstaining from voting. CHAIRMAN SAUNDERS: All right. Any questions or comments from the Board? If-- seeing none, then we need a motion to approve that. HOMESTEAD MEMBER ROSENFELD: Motion to approve. CHAIRMAN SAUNDERS: We have a motion, and I'll second that. All in favor, signify by saying aye. HOMESTEAD MEMBER ROSENFELD: Aye. HOMESTEAD MEMBER EARNEY: Aye. CHAIRMAN SAUNDERS: Aye. COMMISSIONER KOWAL: Aye. BUSINESS MEMBER KEZESKE: (Abstains.) SCHOOLBOARD MEMBER CARTER: Aye. CHAIRMAN SAUNDERS: All opposed? (No response.) CHAIRMAN SAUNDERS: That passes unanimously. We'll move on to No. 2. MS. COSBY: And that would -- we would need to entertain a motion for approval of the remainder of all recommended decisions for the VAB 2022 session. COMMISSIONER KOWAL: I make a motion. CHAIRMAN SAUNDERS: We have a motion. BUSINESS MEMBER KEZESKE: Second. CHAIRMAN SAUNDERS: And we have a second. All in favor, signify by saying aye. HOMESTEAD MEMBER ROSENFELD: Aye. HOMESTEAD MEMBER EARNEY: Aye. CHAIRMAN SAUNDERS: Aye. COMMISSIONER KOWAL: Aye. BUSINESS MEMBER KEZESKE: Aye. SCHOOLBOARD MEMBER CARTER: Aye. Page 12 CHAIRMAN SAUNDERS: All opposed? (No response.) CHAIRMAN SAUNDERS: That passes unanimously. Item 7. MS. COSBY: Okay. Item 7 would be our -- this is the certification of the Value Adjustment Board. This is the final certification for tangible personal property. And what this document shows -- and I will get to the page number in just one minute. This would be -- okay. This would be indicating the change in value for any properties that were filed or any parcels that were filed for tangible personal property. And in Collier County, there has been no shift in value for the 2022 session. But we do need to approve these forms. CHAIRMAN SAUNDERS: All right. SCHOOL BOARD MEMBER CARTER: Motion to approve. All right. We have a motion. Is there a second? HOMESTEAD MEMBER EARNEY: Second. CHAIRMAN SAUNDERS: We have a motion and a second. All in favor, signify by saying aye. HOMESTEAD MEMBER ROSENFELD: Aye. HOMESTEAD MEMBER EARNEY: Aye. CHAIRMAN SAUNDERS: Aye. COMMISSIONER KOWAL: Aye. BUSINESS MEMBER KEZESKE: Aye. SCHOOLBOARD MEMBER CARTER: Aye. CHAIRMAN SAUNDERS: All opposed? (No response.) CHAIRMAN SAUNDERS: That passes unanimously. MS. COSBY: And then Item 8 would be the same form for real property. And that one we do have a shift in value, and the shift in value is $1,934,051 total for the VAB -- 2022 VAB session. Page 13 CHAIRMAN SAUNDERS: All right. We need a motion. SCHOOL BOARD MEMBER CARTER: Motion to approve. BUSINESS MEMBER KEZESKE: Second. CHAIRMAN SAUNDERS: We have motion and a second. All in favor, signify by saying aye. HOMESTEAD MEMBER ROSENFELD: Aye. HOMESTEAD MEMBER EARNEY: Aye. CHAIRMAN SAUNDERS: Aye. COMMISSIONER KOWAL: Aye. BUSINESS MEMBER KEZESKE: Aye. SCHOOLBOARD MEMBER CARTER: Aye. CHAIRMAN SAUNDERS: All opposed? (No response.) CHAIRMAN SAUNDERS: That passes unanimously. Moving on to No. 9. MS. COSBY: Yes, sir. Item 9 is a notice of tax impact to this document will be filed -- will be published in the paper once we are finished with today's meeting. And what this document shows -- and if you're on the -- if you're in the computer, it's on Page 685. And what this document does is it lists all five board members. Unfortunately, it doesn't also list Ms. Rosenfeld because she's an alternate. But we are grateful for your presence here today, all of you. But this is our five board members, and it gives a synopsis of an overall view of the VAB session as far as how many petitions were filed, how many were withdrawn or settled, how many were requested, how many were reduced. It does show that shift in value, that $1,934,051, and then it shows what the shift in taxes is for the year, and that shift in taxes is $20,470. CHAIRMAN SAUNDERS: Okay. Any questions? (No response.) Page 14 CHAIRMAN SAUNDERS: Seeing none, we need a motion. SCHOOL BOARD MEMBER CARTER: Motion. HOMESTEAD MEMBER EARNEY: Motion. CHAIRMAN SAUNDERS: Okay. We have a motion. COMMISSIONER KOWAL: Second. CHAIRMAN SAUNDERS: And a second. All in favor, signify by saying aye. HOMESTEAD MEMBER ROSENFELD: Aye. HOMESTEAD MEMBER EARNEY: Aye. CHAIRMAN SAUNDERS: Aye. COMMISSIONER KOWAL: Aye. BUSINESS MEMBER KEZESKE: Aye. SCHOOLBOARD MEMBER CARTER: Aye. CHAIRMAN SAUNDERS: All opposed? (No response.) CHAIRMAN SAUNDERS: That passes unanimously. Item No. 10. MS. COSBY: Okay. Item No. 10 is to advise this board that this year we had more than double the number of petitions that we had from the previous year. So in 2021 we had 607 petitions filed. 2022 we had 1,216 petitions filed. We had a very tight hearing schedule, and we had a lot of value matters that were heard by our magistrates. I am -- we've heard through the grapevine that next year's probably going to be the same as this year, if not heavier. And so at this time we believe that we are going to need additional magistrate support. What that means is that Value Adjustment Board administration and I will work together behind the scenes before the organizational meeting to try to procure one or two additional magistrates to have on the roster to hear hearings for the 2023 VAB session. Page 15 There is zero fiscal impact on the VAB, the county, or the school board or the BOCC for simple appointment. The only impact would be -- fiscal impact would be if hearings are held, but there's no fiscal impact to have additional opportunity for other special magistrates to hear hearings, and it will probably continue promoting the efficient operation of the VAB. So at this time I wanted to advise the Board that this is something that's upcoming. I would ask the Board permit myself and administration to work together to secure one or two additional qualified and competent members, appraisers, or attorneys, depending on what we feel we need prior to the organizational meeting that we will present the Board with during the 2023 organizational meeting. CHAIRMAN SAUNDERS: All right. So that -- Item 10 we're just giving you the authority to go find a couple more magistrates? MS. COSBY: Yes, sir; yes, sir. CHAIRMAN SAUNDERS: We need a motion for approval of that. SCHOOL BOARD MEMBER CARTER: I motion to approve. BUSINESS MEMBER KEZESKE: Second. CHAIRMAN SAUNDERS: We have a motion and second. All in favor, signify by saying aye. HOMESTEAD MEMBER ROSENFELD: Aye. HOMESTEAD MEMBER EARNEY: Aye. CHAIRMAN SAUNDERS: Aye. COMMISSIONER KOWAL: Aye. BUSINESS MEMBER KEZESKE: Aye. SCHOOLBOARD MEMBER CARTER: Aye. CHAIRMAN SAUNDERS: All opposed? (No response.) CHAIRMAN SAUNDERS: That passes unanimously. Page 16 MS. COSBY: Thank you. CHAIRMAN SAUNDERS: Number 11, we're setting the date for the 2023 organizational meeting? MS. COSBY: Yes, sir. And, you know, if it will please the Board, if you will please look at your calendars and let us know if any of those dates work better for you than others. BUSINESS MEMBER KEZESKE: I will be gone all of those dates, sorry. CHAIRMAN SAUNDERS: I think I will be as well. HOMESTEAD MEMBER EARNEY: I'm pretty sure myself. MS. COSBY: You're good? HOMESTEAD MEMBER EARNEY: I'll be here. COMMISSIONER KOWAL: August 7th works best for me. MS. COSBY: August 7th works best? SCHOOL BOARD MEMBER CARTER: That seems to work good for me, too. MS. COSBY: Mr. Carter, that's good for you? BUSINESS MEMBER KEZESKE: August 7th I will be back, yes. SCHOOL BOARD MEMBER CARTER: We knew that. That's why we picked August the 7th. BUSINESS MEMBER KEZESKE: I may be disheveled, but I will be back. CHAIRMAN SAUNDERS: Let me see. I think I'm gone on in August. MS. COSBY: It's okay. I will advise, for the record, quorum is the school board member, a citizen member, and a commissioner. So quorum can be established with three. I would love to have all six of you here, but I will take what we can get. CHAIRMAN SAUNDERS: So the school board member, you're available on August 7th? Page 17 SCHOOL BOARD MEMBER CARTER: Yeah, August the 7th is good for me. CHAIRMAN SAUNDERS: Ron, you're available? BUSINESS MEMBER KEZESKE: The 7th I'll be back, yeah. MS. COSBY: Ms. Earney's okay? HOMESTEAD MEMBER EARNEY: Yes. CHAIRMAN SAUNDERS: I think I may be. I may have misspoken. I'm not 100 percent sure. MS. COSBY: Now, is 9:00 a.m. good for the Board, or 1 :00 p.m.? SCHOOL BOARD MEMBER CARTER: Good for me. MS. COSBY: 9:00 a.m., okay. August 7th at 9:00 a.m. it is. SCHOOL BOARD MEMBER CARTER: And if for any reason -- Stephanie Lucarelli is my alternate, so if for any reason I can't make it, you know, she would be here, but I don't foresee any issues. MS. COSBY: Okay. COMMISSIONER KOWAL: You'll be gearing up for school by then, right? SCHOOL BOARD MEMBER CARTER: Yeah, I think so. That's why we'll all be here. COMMISSIONER KOWAL: That's why I'll be back. MS. COSBY: You said your alternate is, I'm sorry? SCHOOL BOARD MEMBER CARTER: I think Stephanie Lucarelli is the alternate now for Value Adjustment Board. MS. COSBY: Yeah. I'll make sure that administration notifies both of you, Mr. Carter, you and Ms. Lucarelli. SCHOOL BOARD MEMBER CARTER: Yeah, I believe Ms. Lucarelli's the alternate. MS. COSBY: Okay. Okay. CHAIRMAN SAUNDERS: Ms. Cosby, do you have anything Page 18 else for the Board? MS. COSBY: I do not. Does the Board have anything for me? CHAIRMAN SAUNDERS: I don't think so. Mr. Varie, just so you know, we have fairly limited authority; that's why we're not discussing your item. That's something that you may want to talk to some legal counsel about. If there are no other conversations or questions from the Board, then we are adjourned. ***** There being no further business for the good of the County, the meeting was adjourned by order of the Chair at 9:26 a.m. VALUE ADJUSTMENT BO CHAI AN ATTEST: CRYSTAL K.,KIEL, CLERK 41 m✓ ^2 ' Attest a to C sig atu = o' ' 6 These minutes accepted by the Board on Atri7 2023 as presented ✓ or as corrected TRANSCRIPT PREPARED ON BEHALF OF FORT MYERS COURT REPORTING SERVICES, INC., BY TERRI L. LEWIS, RPR, FPR, NOTARY PUBLIC/COURT REPORTER. Page 19