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VAB Org Meeting Agenda 08/07/2023Value Adjustment Board Organization Meeting Agenda August 7, 2023 1 Page 1 August 7, 2023 VALUE ADJUSTMENT BOARD ORGANIZATIONAL MEETING AGENDA August 7, 2023, 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 Dan Kowal (District 4) • 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 • School Board Alternate Member Stephanie Lucarelli B. Introduction of the Clerk to the Value Adjustment Board • Clerk to the Board – Crystal Kinzel • Clerk’s Designee – Derek Johnssen • VAB Admin – Marty Rustin C. Confirmation of BCC & School Board Appointed Members (informational) 4. Appointment of VAB Chairperson (must be a BCC representative) (motion needed) Appointment of Vice-Chair by Chair 5. Recommendation to approve today’s agenda (motion needed). 6. Recommendation reaffirming by Resolution 2023-01, the appointment of: VAB Legal Counsel for VAB Tax Year 2023 - Holly E. Cosby, Esq. – The Law Office of Holly E. Cosby, P.A. (motion needed) 7. Special Magistrates Page 2 August 7, 2023 A. Recommendation to reaffirm by Resolution 2023-02, the appointment of the VAB Special Magistrates for VAB Tax Year 2023 (motion needed) • Ellen T. Chadwell, PL - Attorney • Joseph Haynes Davis - Attorney • Lorraine Dube – State Certified General Appraiser • Michael P. Jonas – State Certified General Appraiser • Mario de La Guardia – Tangible Personal Property B. Recommendation to approve by Resolution 2023-03, newly added Special Magistrates: • Steven L. Nystrom – State Certified Appraiser and Tangible Personal Property • Maxim Antonov – State Certified Residential Appraiser • Philicia Lloyd – State Certified General Appraiser 8. Approval/Acceptance of Minutes into the VAB Record (motion needed) A. April 17, 2023, VAB Final Meeting 9. Department of Revenue 2023 VAB Training: for Magistrates, VAB Members, Legal Counsel and interested parties (https://floridarevenue.com/property/Pages/VAB.aspx) 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 a Resolution 2023-04, 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 and Rescheduled Hearings (motion needed) Page 3 August 7, 2023 D. Recommendation to adopt 2023-05, 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 (2017 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 re: 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 2022 Expense Report of 1,216 petitions filed as compared to: 0607 petitions (VAB 2021) 0778 petitions (VAB 2020) 0714 petitions (VAB 2019) 0623 petitions (VAB 2018) 0561 petitions (VAB 2017) 11. VAB Dates of Importance A. TRIM Notice to be mailed: Monday, August 14, 2023 (per PAO staff) B. Deadline to file petitions with the Clerk’s Office: Friday, September 8, 2023, at 5 p.m. [25 days after the mailing of the TRIM per F.S. 194.011(2) (d)] C. Magistrate Hearings: October 2023 through February/March 2024 Page 4 August 7, 2023 (More dates, if needed, based on filing) D. (Proposed) Final VAB Meeting for Tax Year 2023 (room reserved): March 11, 25, April 8, & 22, 2024, at 9:00 a.m. (Tentative) 12. Additional comments/concerns – VAB Counsel/compliance A. Bring VAB current with Varie matters and DOR communications which occurred after 2022 Final Meeting B. Provide compliance review and address any outstanding matters on the record 13. Public Comment 14. Adjournment , Unit 101ircle, Unit 101 Item #1 Roll Call and Pledge of Allegiance (Led by VAB Legal Counsel) 6 Item #2 Quorum Established as required by Florida Statute Chapter 194.015 and Affidavit of Publication confirmed (VAB Legal Counsel) 7 08/07/2023 Item 2 1 EXECUTIVE SUMMARY Per Florida Statute (F.S.), Chapter 194.015, “Any three members shall constitute a quorum of the board, except that each quorum must include at least one member of said governing board, at least one member of the school board, and at least one citizen member…” In addition, “No meeting of the board shall take place unless counsel to the board is present.” OBJECTIVE: That a quorum of the Value Adjustment Board (VAB) has been established. CONSIDERATIONS: Per Florida Statute, Chapter 194.015, “There is hereby created a value adjustment board for each county, which shall consist of two members of the governing body of the county as elected from the membership of the board of said governing body, one of whom shall be elected chairperson, and one member of the school board as elected from the membership of the school board, and two citizen members, one of whom shall be appointed by the governing body of the county and must own homestead property within the county and one of whom must be appointed by the school board and must own a business occupying commercial space located within the school district. A citizen member may not be a member or an employee of any taxing authority, and may not be a person who represents property owners in any administrative or judicial review of property taxes. The members of the board may be temporarily replaced by other members of the respective boards on appointment by their respective chairpersons. Any three members shall constitute a quorum of the board, except that each quorum must include at least one member of said governing board, at least one member of the school board, and at least one citizen member and no meeting of the board shall take place unless a quorum is present.”... “The board shall appoint private counsel who has practiced law for over 5 years and who shall receive such compensation as may be established by the board. The private counsel may not represent the property appraiser, the tax collector, any taxing authority, or any property owner in any administrative or judicial review of property taxes. No meeting of the board shall take place unless counsel to the board is present.” RECOMMENDATION: To establish and maintain a quorum of the Value Adjustment Board (VAB) per Chapter 194.015 F.S. for this meeting of the VAB. ATTACHEMENT(S) 1. [Link] F.S. Link to the Department of Revenue: Florida Dept. of Revenue - 2023-Legislation(floridarevenue.com) 9 Item #3 Introductions presented by VAB Legal Counsel 10 Item #3A Introductions of VAB Board Members 11 08/07/2023 Item 3A/3B 1 EXECUTIVE SUMMARY Per Florida Administrative Code, 12D-9.013, introduction of the members of the board and provide contact information and the introduction of the board clerk, or any designee of the board clerk, and provide the board clerk’s contact information. OBJECTIVE: At the Organizational Meeting of the Value Adjustment Board, the introduction of the members of the board and the contact information of the board members; and the introduction of the board clerk and their contact information (or any designee of the board clerk). CONSIDERATIONS: Per Florida Administrative Code, 12D-9.013, at one organizational meeting the board shall: introduce the members of the board and provide contact information and introduce the board clerk or any designee of the board clerk and provide the board clerk’s contact information. RECOMMENDATION: The introduction is made of the Value Adjustment Board (VAB) members and the VAB Board Clerk (or designee) per 12D-9.013, F.A.C. Attachments • [Link] Florida Administrative Code 12D-9.013 Florida Dept. of Revenue - 2023-Legislation(floridarevenue.com) • 2023 Collier County VAB Contact Information Collier County 2023 VAB Contact Information (08/07/2023) Legal Counsel Attorney Holly E. Cosby, Esq 239-931-0006 holly@cosbylaw.com BCC Rep. Chair Commissioner (District 3) Burt Saunders, Esq 239-252-8603 burt.saunders@colliercountyfl.gov BCC Rep. Co-Chair Commissioner (District 4) Dan Kowal 239-252-8604 dan.kowal@colliercountyfl.gov Alternate Commissioner (District 5) William McDaniel 239-252-8605 bill.mcdaniel@colliercountyfl.gov Alternate Commissioner (District 2) Chris Hall 239-252-8602 chris.hall@colliercountyfl.gov Alternate Commissioner (District 1) Rick LoCastro 239-252-8601 rick.locastro@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) Jerry Rutherford 239-377-0489 jerry.rutherford@collierschools.com School Board Member (District 2) Stephanie Lucarelli 239-377-0485 lucars@collierschools.com School Board Member (District 3) Kelly Lichter 239-377-0491 Kelly.lichter@collierschools.com School Board Member (District 5) Tim Moshier 239-377-0488 Timothy.moshier@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/Residential Appraiser Sp. Magistrate Lorraine Dube 239-566-8848 dube5757@yahoo.com Commercial/Residential Appraiser Sp. Magistrate Michael P. Jonas 239-936-1991 mjonas@calsonnorris.com Tangible Personal Property Mario De La Guardia 954-905-9946 mario@assetappraisalsolutions.com General Appraiser & Tangible Personal Property Steven L. Nystrom 813-963-3510 nystrom@newstreamcompanies.com Residential Appraiser Maxim Antonov 646-330-2637 maxappraiser@gmail.com Commercial/Residential Appraiser Sp. Magistrate Philicia Lloyd 917-804-3007 phil@lloydres.com Clerk to the VAB Clerk of the Circuit Courts and Comptroller Crystal Kinzel 239-252-8437 crystal.kinzel@collierclerk.com Director of Finance /BMR /VAB Derek Johnssen 239-252-7863 derek.johnssen@collierclerk.com 13 Item #3B Introduction of Clerk to the Value Adjustment Board 14 Item #3C Confirmation of BCC & School Board Appointed Members 15 08/07/2023 Item 3C 1 EXECUTIVE SUMMARY Confirmation of the Collier County Board of County Commissioners’ and the Collier County School Board’s Appointed Citizen Members for the 2023 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 • Florida Administrative Code 12D-9.004 Florida Dept. of Revenue - 2023-Legislation(floridarevenue.com) Item #4 Appointment of VAB Chairperson (must be a BCC representative) and Appointment of Vice-Chair by Chair 17 08/07/2023 Item 4 1 EXECUTIVE SUMMARY Per Florida Statute (F.S.), Chapter 194.015, “There is hereby created a value adjustment board for each county, which shall consist of two members of the governing body of the county as elected from the membership of the board of said governing body, one of whom shall be elected chairperson…” OBJECTIVE: At the Organizational Meeting of the Value Adjustment Board (VAB), the VAB shall elect a chairperson. CONSIDERATIONS: Per Florida Statute, Chapter 194.015, the board shall elect a chairperson and said person must be a member that is elected from one of the members representing the governing body of the county on the Value Adjustment Board. In the 2021 and 2022 VAB years, Commissioner Saunders served as the VAB Chairman. RECOMMENDATION: To elect the Value Adjustment Board (VAB) chairperson per Chapter 194.015 F.S. Attachment • [Link] Florida Statutes Section 194.015 Item #5 Recommendation to approve today’s Agenda 19 Page 1 August 7, 2023 VALUE ADJUSTMENT BOARD ORGANIZATIONAL MEETING AGENDA August 7, 2023, 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 Dan Kowal (District 4) • 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 • School Board Alternate Member Stephanie Lucarelli B. Introduction of the Clerk to the Value Adjustment Board • Clerk to the Board – Crystal Kinzel • Clerk’s Designee – Derek Johnssen • VAB Admin – Marty Rustin C. Confirmation of BCC & School Board Appointed Members (informational) 4. Appointment of VAB Chairperson (must be a BCC representative) (motion needed) Appointment of Vice-Chair by Chair 5. Recommendation to approve today’s agenda (motion needed). 6. Recommendation reaffirming by Resolution 2023-01, the appointment of: VAB Legal Counsel for VAB Tax Year 2023 - Holly E. Cosby, Esq. – The Law Office of Holly E. Cosby, P.A. (motion needed) 7. Special Magistrates A. Recommendation to reaffirm by Resolution 2023-02, the appointment of the VAB Special Magistrates for VAB Tax Year 2023 (motion needed) • Ellen T. Chadwell, PL - Attorney • Joseph Haynes Davis - Attorney • Lorraine Dube – State Certified General Appraiser • Michael P. Jonas – State Certified General Appraiser • Mario de La Guardia – Tangible Personal Property B. Recommendation to approve by Resolution 2023-03, newly added Special Magistrates: • Steven L. Nystrom – State Certified Appraiser and Tangible Personal Property • Maxim Antonov – State Certified Residential Appraiser • Philicia Lloyd – State Certified General Appraiser 8. Approval/Acceptance of Minutes into the VAB Record (motion needed) A. April 17, 2023, VAB Final Meeting 9. Department of Revenue 2023 VAB Training: for Magistrates, VAB Members, Legal Counsel and interested parties (https://floridarevenue.com/property/Pages/VAB.aspx) 10. VAB Attorney Report/General Business/VAB Reference Materials Page 2 August 7, 2023 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 a Resolution 2023-04, 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 and Rescheduled Hearings (motion needed) D. Recommendation to adopt 2023-05, 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 (2017 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 re: 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 2022 Expense Report of 1,216 petitions filed as compared to: 0607 petitions (VAB 2021) 0778 petitions (VAB 2020) 0714 petitions (VAB 2019) 0623 petitions (VAB 2018) 0561 petitions (VAB 2017) 11. VAB Dates of Importance A. TRIM Notice to be mailed: Monday, August 14, 2023 (per PAO staff) B. Deadline to file petitions with the Clerk’s Office: Friday, September 8, 2023, at 5 p.m. [25 days after the mailing of the TRIM per F.S. 194.011(2) (d)] C. Magistrate Hearings: October 2023 through February/March 2024 (More dates, if needed, based on filing) D. (Proposed) Final VAB Meeting for Tax Year 2023 (room reserved): March 11, 25, April 8, & 22, 2024, at 9:00 a.m. (Tentative) 12. Additional comments/concerns – VAB Counsel/compliance A. Bring VAB current with Varie matters and DOR communications which occurred after 2022 Final Meeting B. Provide compliance review and address any outstanding matters on the record 13. Public Comment 14. Adjournment Item #6 Recommendation reaffirming by Resolution 2023-01, the appointment of: VAB Legal Counsel for VAB Tax Year 2023 – Holly E. Cosby, Esq. - The Law Office of Holly E. Cosby, P.A. 22 08/07/2023 Item 6 1 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 2023 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 2023-01 (Proposed) VAB RESOLUTION 2023-01 A RESOLUTION OF THE VALUE ADJUSTMENT BOARD OF COLLIER COUNTY, FLORIDA, RELATING TO THE REAFFIRMATION OF THE FIRST AMENDMENT TO CONTRACT #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 Contract #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 to contract, upon the terms and conditions of Contract, with Counsel’s compensation at an hourly rate of $225 per hour after receipt of an itemized statement of services. This Resolution of the Value Adjustment Board is made this _____ day of _______, 2023, after motion, second and majority vote. ATTEST: VALUE ADJUSTMENT BOARD CRYSTAL K. KINZEL, CLERK COLLIER COUNTY, FLORIDA By: __________________________ By: __________________________ , Deputy Clerk , Chairman Approved as to form And legal sufficiency _____________________________ Holly E. Cosby, Esq. - For the Firm Law Office of Holly E. Cosby, P.A. VAB Legal Counsel 25 26 27 28 29 30 31 32 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: 96207 POLICY TERM: 10/13/2020 to 10/13/2021 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 D N7A77VE August 18, 2020 Date Issued 541 East Mitchell Hammock Road, Oviedo, FL 32765 P 800.633.6458 F 800.781.2010 flmic.com 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. This is to certify that the policy of insurance shown below has been issued and is in force at this time. NAMED INSURED AND ADDRESS: TYPE OF INSURANCE: POLICY NUMBER: POLICY TERM: LIABILITY LIMITS: DEDUCTIBLE: Law Office of Holly E. Cosby, P.A. 602 Center Road Fort Myers, FL 33907 LAWYERS PROFESSIONAL LIABILITY 100021 10/13/2021 to 10/13/2022 $500,000 Per Claim/$1,000,000 Total Limit $2,500 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 24, 2021 DATE OF ISSUE | 541 E. Mitchell Hammock Rd, Oviedo, FL 32765 CERTIFICATE OF INSURANCE This Certificate does not amend, extend, or alter the coverage afforded by the policy. This is to certify that the policy of insurance shown below has been issued and is in force at this time. NAMED INSURED AND ADDRESS: Law Office of Holly E. Cosby, P.A. 602 Center Road Fort Myers, FL 33907 TYPE OF INSURANCE: LAWYERS PROFESSIONAL LIABILITY POLICY NUMBER: 103613 POLICY TERM: 10/13/2022 to 10/13/2023 LIMITS OF LIABILITY: $500,000 Per Claim/$1,000,000 Total Limit DEDUCTIBLE: 2,500 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 This Certificate is issued as a matter of information only and confers no rights upon the Certificate Holder. _August 22, 2022_ DATE OF ISSUE 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 35 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 36 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 33 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 34 Item #7 Special Magistrates Item #7A Recommendation to reaffirm by Resolution 2023-02, the appointment of the VAB Special Magistrates for VAB Tax Year 2023 38 08/07/2023 Item 7A 1 EXECUTIVE SUMMARY Recommendation to re-affirm by resolution the appointments of VAB Special Magistrates for the 2023 Collier County Value Adjustment Board Tax Year. OBJECTIVE: To secure Appraiser Special Magistrates and Attorney Special Magistrates for the 2023 Tax Year of the Collier County Value Adjustment Board (VAB). CONSIDERATIONS: Florida Statute 194.035 requires “In counties having a population of more than 75,000, the board shall appoint special magistrates for the purpose of taking testimony and making recommendations to the board, which recommendations the board may act upon without further hearing. These special magistrates may not be elected or appointed officials or employees of the county but shall be selected from a list of those qualified individuals who are willing to serve as special magistrates. Employees and elected or appointed officials of a taxing jurisdiction or of the state may not serve as special magistrates. The clerk of the board shall annually notify such individuals or their professional associations to make known to them that opportunities to serve as special magistrates exist.” “A special magistrate appointed to hear issues of exemptions, classifications, and determinations that a change of ownership, a change of ownership or control, or a qualifying improvement has occurred shall be a member of The Florida Bar with no less than 5 years' experience in the area of ad valorem taxation. A special magistrate appointed to hear issues regarding the valuation of real estate shall be a state certified real estate appraiser with not less than 5 years' experience in real property valuation. A special magistrate appointed to hear issues regarding the valuation of tangible personal property shall be a designated member of a nationally recognized appraiser's organization with not less than 5 years' experience in tangible personal property valuation. A special magistrate need not be a resident of the county in which he or she serves. A special magistrate may not represent a person before the board in any tax year during which he or she has served that board as a special magistrate. Before appointing a special magistrate, a value adjustment board shall verify the special magistrate's qualifications. The value adjustment board shall ensure that the selection of special magistrates is based solely upon the experience and qualifications of the special magistrate and is not influenced by the property appraiser.” The VAB Staff recommends that the VAB re-affirm the Contract Agreements #22-8013 “Appraiser Special Magistrate for Value Adjustment Board” with Lorraine Dube, Michael P. Jonas with Carlson, Norris and Associates, and Mario de La Guardia for Tangible Personal Property with ASA/Asset Appraisal Solutions. Additionally, VAB Staff recommends that the VAB re-affirm the Contract Agreement #22-8021 “Attorney Special Magistrate for Value Adjustment Board” with Ellen T. Chadwell with The Law Office of Ellen T. Chadwell, PL and Joseph Haynes Davis with The Law Office of Joseph Haynes Davis, P.A. 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. 08/07/2023 Item 7A 2 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 re-affirms by resolution the appointments, under Agreement #22-8013 “Appraisal Special Magistrate for Value Adjustment Board” with Lorraine Dube, Michael P. Jonas with Carlson, Norris, and Associates, and Mario de La Guardia for Tangible Personal Property with ASA/Asset Appraisal Solutions. Additionally, that the Value Adjustment Board re-affirms by same resolution, the appointment, under Agreement #22-8021 “Attorney Special Magistrate for Value Adjustment Board” with Ellen T. Chadwell with The Law Office of Ellen T. Chadwell, PL and Joseph Haynes Davis with The Law Office of Joseph Haynes Davis, P.A. Attachments • [Link] Florida Statute 194.035 • VAB Resolution 2023-02 (Proposed) • Agreement #22-8013 with Lorraine Dube • Agreement #22-8013 with Michael P. Jonas – Carlson, Norris, and Associates • Agreement #22-8013 with Mario de La Guardia – ASA/Asset Appraisal Solutions • Agreement #22-8021 with Ellen T. Chadwell – The Law Office of Ellen T. Chadwell, PL • Agreement #22-8021 with Joseph Haynes Davis – The Law Office of Joseph Haynes Davis, P.A. VAB RESOLUTION 2023-02 A RESOLUTION OF THE VALUE ADJUSTMENT BOARD OF COLLIER COUNTY, FLORIDA, RELATING TO THE REAFFIRMATION OF CONTRACT FOR VALUE ADJUSTMENT BOARD SPECIAL MAGISTRATES WHEREAS, the Collier County Value Adjustment Board (the “VAB”) of Collier County, Florida desires to enter into contracts and appoint the Special Magistrates for the 2023 Tax Year as follows: • #22-8013 - Ellen Chadwell, PL – Attorney (Exemptions, Classifications & Portability) • #22-8013 - Joseph Haynes Davis – Attorney (Exemptions, Classifications & Portability) • #22-8021 - Lorraine Dube – Commercial and Residential Appraiser • #22-8021 - William C. Carlson – State Certified 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 reaffirms the contracts, upon the same terms and conditions, on behalf of the Value Adjustment Board with the Special Magistrates for the 2023 Tax Year. This Resolution of the Value Adjustment Board is made this _____ day of _______, 2023, after motion, second and majority vote. ATTEST: VALUE ADJUSTMENT BOARD CRYSTAL K. KINZEL, CLERK COLLIER COUNTY, FLORIDA By: __________________________ By: __________________________ , Deputy Clerk , Chairman Approved as to form And legal sufficiency ______________________________ Holly E. Cosby, Esq. - For the Firm Law Office of Holly E. Cosby, P.A. VAB Legal Counsel 42 43 44 45 46 47 48 49 50 51 52 53 54 55 56 57 58 59 60 61 62 63 64 65 66 67 68 69 70 71 72 73 Item #7B Recommendation to approve by Resolution 2023-03, newly added Special Magistrates 08/07/2023 Item 7B 1 EXECUTIVE SUMMARY Recommendation to authorize the VAB Legal Counsel and the Board Clerk to seek alternative special magistrates to serve during the 2023 Value Adjustment Board (VAB) Tax Cycle, if necessary. OBJECTIVE: To authorize the VAB Legal Counsel and Board Clerk to seek additional special magistrates, if petition filings deem necessary or if a conflict of interest is demonstrated. CONSIDERATIONS: Per Florida Statute (F.S.), Chapter 194.035 (1) … “In counties having a population of more than 75,000, the board shall appoint special magistrates for the purpose of taking testimony and making recommendations to the board, which recommendations the board may act upon without further hearing. These special magistrates may not be elected or appointed officials or employees of the county but shall be selected from a list of those qualified individuals who are willing to serve as special magistrates. Employees and elected or appointed officials of a taxing jurisdiction or of the state may not serve as special magistrates.” “The Department of Revenue shall provide a list of qualified special magistrates to any county with a population of 75,000 or less”. During the 2022 VAB Session, the Collier County VAB received more than double the petition filings as compared to the 2021 VAB Session. It has been determined that the VAB should appoint additional Special Magistrates, in order to accommodate the potential for additional petition filings and in order to efficiently operate the VAB. All Magistrates are required to take the annually issued training by the Department of Revenue prior to participation in appeal hearings and would be confirmed prior to obtaining their service. 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: The VAB Staff recommends that the VAB execute Contract Agreement #22-8013 “Appraiser Special Magistrate for Value Adjustment Board” with Steven L. Nystrom and Maxim Antonov. Attachments • [Link] Florida Statute 194.035 • VAB Resolution 2023-03 (Proposed) • Agreement #22-8013 to be executed with Steven L. Nystrom • Agreement #22-8013 to be executed with Maxim Antonov • Agreement #22-8013 to be executed with Philicia Lloyd VAB RESOLUTION 2023-03 A RESOLUTION OF THE VALUE ADJUSTMENT BOARD OF COLLIER COUNTY, FLORIDA, RELATING TO THE REAFFIRMATION OF CONTRACT FOR VALUE ADJUSTMENT BOARD SPECIAL MAGISTRATES WHEREAS, the Collier County Value Adjustment Board (the “VAB”) of Collier County, Florida desires to enter into contracts and appoint the Special Magistrates for the 2023 Tax Year as follows: • #22-8013 - Steven L. Nystrom – State Certified General Appraiser and Tangible Personal Property • #22-8013 - Maxim Antonov – State Certified Residential Appraiser • #22-8013 - Philicia Lloyd – State Certified General Appraiser NOW, THEREFORE, BE IT RESOLVED BY THE VALUE ADJUSTMENT BOARD OF COLLIER COUNTY, FLORIDA, that: The VAB hereby confirms the contracts on behalf of the Value Adjustment Board with the Special Magistrates for the 2023 Tax Year. This Resolution of the Value Adjustment Board is made this _____ day of _______, 2023, after motion, second and majority vote. ATTEST: VALUE ADJUSTMENT BOARD CRYSTAL K. KINZEL, CLERK COLLIER COUNTY, FLORIDA By: __________________________ By: __________________________ , Deputy Clerk , Chairman Approved as to form And legal sufficiency ______________________________ Holly E. Cosby, Esq. - For the Firm Law Office of Holly E. Cosby, P.A. VAB Legal Counsel Page 1 of 2 COLLIER COUNTY VALUE ADJUSTMENT BOARD VERIFICATION OF SPECIAL MAGISTRATE APPLICANT QUALIFICATIONS Name of Applicant: Maxim Antonov Position of Interest: Appraiser Special Magistrate New Applicant: Y Returning Applicant: N Application Received: 7/5/23 Application Reviewed: 7/5/23 Resume Received: 7/5/23 Resume Reviewed: 7/5/23 Letters of Reference (2) Received: 7/5/23 Letters of Reference (2) Reviewed: 7/5/23 F.S. §194.035 and F.A.C.§12D-9.010 Verification (performed on 7/5/23 by HEC): Y/ N Criteria Y/N Criteria N Elected or appointed official of the county? N Employee of the county? N Elected or appointed official of a taxing jurisdiction or of the state? N Employee of a taxing jurisdiction or of the state? N Represent a person before the value adjustment board in current tax year? Y Provide copy of license? Position: applying to hear exemption and classification appeals Member of The Florida Bar? at least 5 years’ experience in the area of ad valorem taxation, or Florida Bar Number: at least 3 years’ experience in the area of ad valorem taxation and has completed DOR training and passed exam for current VAB session Y Position: applying to hear valuation of real estate appeals Y State certified real estate appraiser? Y at least 5 years’ experience in real property valuation, or Y License No.: RD8319 Expires: 11/30/24 Type of License – Residential at least 3 years’ experience in real property valuation and has completed DOR training and passed exam for current VAB session Position: applying to hear valuation of tangible personal property appeals Designated member of a nationally recognized appraiser’s organization? at least 5 years’ experience in tangible personal property valuation, or Name of Organization: at least 3 years’ experience in tangible personal property valuation and has completed DOR training and passed exam for current VAB session * Applicant has not completed DOR training for current VAB session, as the same was not available at the time of submission, but the Collier County VAB will be requiring this of the Applicant for the 2023 VAB session, when available. 105 Page 2 of 2 Prior Service Comments/Concerns: Per VAB Counsel, Applicant has served the Broward County VAB since 2021, and a review of Applicant’s resume and writing samples show that Applicant is competent in the appraisal arena and is familiar with the common appraisal approaches, however, there are some details that are lacking in Applicant’s writing samples that will need to be added in order to provide the required work product for the Collier County VAB. Additionally, VAB Counsel would like to point out that Applicant is a Residential Appraiser and not a General Appraiser, so Applicant would only be able to preside over residential matters. Concerns/Potential Conflicts: None noted by VAB Administration. VAB Counsel will note that Applicant states on his resume that he has experience reviewing VAB legal matters – unsure if this is an error. VAB Counsel will note that Applicant has not provided any dates of unavailability, and that in addition to the Collier County VAB, Applicant intends to serve as special magistrate in the following counties in Florida for the 2023 VAB Session: Broward, Lee, and Palm Beach. 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 the 5th day of July, 2023, 2) that the Applicant is qualified to serve as an appraiser special magistrate for residential property valuation matters, 3) that the approval of the Applicant as special magistrate is based solely upon the experience and qualifications of the Applicant, 4) that the approval of the Applicant as special magistrate is not influenced by the property appraiser, and 5) that the approval of the Applicant as special magistrate 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 Supplements Attached: Application from Lee County VAB, Letter of Interest, Resume, Two (2) Letters of Recommendation, Three (3) Writing Samples, Copy of Professional License (Residential Appraiser), Post application and approval - Applicant Special Magistrate competent to hear VAB petitions: _____________ Date Applicant Special Magistrate completed DOR training for current VAB session Holly E. Cosby, Esq. - VAB Counsel Holly E. Cosby, Esq. Digitally signed by Holly E. Cosby, Esq. DN: cn=Holly E. Cosby, Esq., o=Law Office of Holly E. Cosby, PA, email=holly@cosbylaw.com, c=US Date: 2023.07.30 21:39:50 -04'00' 106 Page 1 of 2 LEE COUNTY VALUE ADJUSTMENT BOARD SPECIAL MAGISTRATE APPLICATION Applicant Information Please type or print. If more space is needed, attach additional sheets. Incomplete applications will be returned. Important: AQXSGDWHG resume should be submitted with the application but cannot be used in lieu of an application. Name: Date: Business Name: Mailing Address: Home Phone Business Phone: Cell Phone: Fax: Primary Email: Alternate Email: Pursuant to § 194.035, Florida Statute (F.S.), a person cannot serve as a Special Magistrate if he or she is an elected or appointed official of a county, a taxing jurisdiction, or the state; is an employee of a county, a taxing jurisdiction, or the state or in the same tax year that he or she serves the Board as a Special Magistrate, represents a party before the Board in any administrative review of property taxes. Are you an elected or appointed official of a county, a taxing jurisdiction, or the state? Yes No Are you an employee of a county, a taxing jurisdiction, or the state? Yes No Will you be representing/do you plan to represent a party before the Lee County VAB in any administrative review of property taxes during the current Lee County VAB session? Yes No If yes to any of these questions, please provide details: Please list any counties where you have conducted hearings as a Value Adjustment Board special magistrate: Please list all counties in which you plan to serve or have applied to serve during the current VAB session : Please list all known dates of this calendar year and next calendar year when you would NOT be available for hearings: Documentation Required Two (2) letters of recommendation dated within the past three years from the date of this application Certification of completion of the current year's training provided by the Department of Revenue and of passing the associated test*. &RS\RIFXUUHQWOLFHQVHDQGRUDFWLYHSURRIRIPHPEHUVKLSDVDSSOLFDEOH *Prior to conducting hearings, all applicants are required under § 194.035, F.S., to certify completion of the current year's training provided by the Department of Revenue (DOR). The Lee County Value Adjustment Board requires that each applicant pass the test associated with the DOR training. To obtain the training availability date, go to the DOR website at http://dor.myflorida.com/dor/property/vab/training.html Please provide the information requested on the reverse side. Form SMA Revised 06/28/2019 Maxim Antonov 06/01/2023 IMA Real Estate Corp 8975 Sonoma Lake Blvd Boca Raton FL 33434 6463302637 Max Appraiser@gmail.com Broward 2021- Present Broward, Palm Beach. 107 Page 2 of 2 SPECIAL MAGISTRATE APPLICATION Attorney Magistrate Qualifications 1. Are you a member of the Florida Bar? Member Number (FBN): Yes No 2. Do you have at least five years experience in the area of ad valorem taxation? Yes No 3. Have you ever been a party to or attorney on any legal action against the Property Appraiser or Lee County? Yes No 4. Have you ever been convicted of a crime? Yes No 5. Have you received any disbarment, suspension, or other disciplinary action from an organized bar association? Yes No If you answered "yes" to 3, 4, or 5 above, please explain. Appraiser Magistrate Qualifications 1. Are you a state certified real estate appraiser? State Certification Number: Yes No 2. Do you have at least five years experience in real property valuation? Yes No 3. Do you have at least five years experience in tangible personal property valuation? Yes No 4. Have you ever been a party to any legal action against the Property Appraiser or Lee County? Yes No 5. Have you ever been convicted of a crime? Yes No 6. Have you ever been fined, reprimanded, placed on probation or otherwise disciplined by the Florida Real Estate commission or the Florida Real Estate Appraisal Board? Yes No If you answered "yes" to 4,5, or 6 above, please explain: List all nationally recognized associations of which you are a current member, including your designation and membership number: Type of REAL PROPERTY hearings you are qualified to adjudicate: (Check appropriate boxes) Property Type Property Type Single Family Units Income Analysis Condominiums Commercial Apartment Buildings Vacant Land Multiple Dwellings Tangible Personal Property Other (Please describe) The undersigned certifies, under penalty of disqualification from consideration, that each item contained in this application or in any other document furnished by or on behalf of the applicant is true and complete as of the date it bears. The undersigned authorizes the Value Adjustment Board to obtain information from other sources to verify each item contained herein. The undersigned acknowledges that if selected, he/she will follow all requirements and mandates of law in fulfilling the duties of Special Magistrate to the Value Adjustment Board. By signing this document, the undersigned acknowledges notification that this document and all material submitted will be presented to the Lee County VAB Attorney and to the VAB and will become part of the public record. Applicant Signature: Date: Qualified individuals wishing to serve should submit the COMPLETED application on or before the advertised deadline to: Mail To: Lee County Clerk of Courts or Email To: infovab@leeclerk.org Attn: Value Adjustment Board Clerk Form SMA PO Box 2469 Revised 06/28/2019 Fort Myers, FL 33902-2469 nt Board to obtain information from other sources to verify each it he/she will follow all requiremmmmmmmmmmmmmments and manananannnannnanananndadadadadadadaadaadaddddtetttttttttttts of law in fulfilling ndersigned acknowledgdggdgdggggggggggggeseeeeeeeeeeeeeee nnnnnnnnototototootototoooottottototoififififififififfiiiiificicicicicciciccicccicciciccicatataatatatatataaaiion thatattattttt ttttttttttttttttttttthihihihihihihihihihsss sss dododododododododocucucucucucucuucmemmmmmmmnt and all m unty VAB Attorneyyyyy aaaaaaaaaandndndnndndnddndndndndnddnn tttttttooooooooooooooo ththththththththththtththhhhe e e eeeeee eeeeeeee VAVAVAVAVAVAVAVAVAVAVAVAVVVVAAAVVAVAB B BBB B B 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Certified Residential Real Estate Appraiser / Certified Home Inspector 08/2015 – Present Cordoba Global Corp,1< )/ Real Estate appraisal company specializing in the valuation of residential and commercial properties. &ROODERUDWH ZLWK $0& DQG /HQGHUV WR LQFUHDVH ERWK WKH TXDQWLW\ DQG TXDOLW\RI WKH SHUIRUPHG UHSRUWV UHSRUWV IRU D WRWDO RI DERXW 0 LQ D PRQWK ,GHQWLI\ DQG FRUUHFW PLVWDNHV LQ UHSRUWV ZKLFK KDV UHVXOWHG LQ LQFUHDVH LQ RUGHUV SHU TXDUWHU ,QVSHFW SURMHFWV RQ SURSHUWLHV DQG HQVXUH WKH\ DUH LQ DGKHUHQFH WR WKH VWDQGDUGV RI 863$3 )+$ DQG 1< 1- %XLOGLQJ GHSDUWPHQW FRGHV &RPSOHWH KRPH LQVSHFWLRQV UHVLGHQWLDO DQG FRPPHUFLDO IRU 6WDWHQ ,VODQG ODUJHVW UHDO HVWDWH FRPSDQ\ $SSUDLVH KLJK YDOXH SURSHUWLHV RYHU 0 DQG XQLTXH EXLOGLQJ RQ 0DQKDWWDQ DQG UXUDO 1- DUHDV 110 EDUCATION Masters Degree, International Relations and Economics 07/2011 Moscow State University,0RVFRZ 5XVVLD The largest and leading university in Russia in fields of economics, business administration and international relations Cornell University Commercial real estate Cornell Certificate Program, 2020 - 2021 Licenses: Real Estate Appraiser (NJ,NY,CA,FL) RE Salesperson (NY) Real Estate Home Inspector ( NY,FL) Real Estate Broker ( FL).07/2014 PROFESSIONAL DEVELOPMENT/AFFILIATIONS 0HPEHU RI 0F.LVVRF /HDUQLQJ FHQWHU &ROXPELD 6RFLHW\ RI 5HDO (VWDWH $SSUDLVHUV 1HZ <RUN 1<member since 09/2016 AGA - American Guild of Appraisers, member since 2018 111 ϲͬϮϮͬϮϬϮϯ ZĞ͗>ĞƩĞƌŽĨZĞĐŽŵŵĞŶĚĂƟŽŶĨŽƌDĂǆŝŵ;DĂǆͿŶƚŽŶŽǀ dŽtŚŽŵ/ƚDĂǇŽŶĐĞƌŶ͕ /ƚŝƐŵǇŚŽŶŽƌƚŽǁƌŝƚĞƚŚŝƐůĞƩĞƌŽĨƌĞĐŽŵŵĞŶĚĂƟŽŶĨŽƌDĂǆŶƚŽŶŽǀ͘ DǇŶĂŵĞŝƐĞĂŶŶĂWĂƌĂĂŶĚ/ǁĂƐƚŚĞŝƌĞĐƚŽƌŽĨŽůůĂƚĞƌĂůZŝƐŬĚƵƌŝŶŐŵǇƟŵĞǁŽƌŬŝŶŐǁŝƚŚDĂǆĂƚ ,ŽŵĞƉŽŝŶƚ͘tŚĞŶ/ŝŶƚĞƌǀŝĞǁĞĚDĂǆďĂĐŬŝŶϮϬϮϭĨŽƌƚŚĞƉŽƐŝƟŽŶŽĨ^ƌ͘ƉƉƌĂŝƐĞƌ͕ŽůůĂƚĞƌĂůZŝƐŬ͕/ĚŝƐƟŶĐƚůǇ ƌĞŵĞŵďĞƌŐĞƫŶŐŽīƚŚĞƉŚŽŶĞǁŝƚŚŚŝŵƚŚŝŶŬŝŶŐ͕͞,Ğ͛ƐƋƵŝƚĞƚŚĞĮƌĞĐƌĂĐŬĞƌ͊͟,ĞǁĂƐďƵďďůǇĂŶĚ ĞŶƚŚƵƐŝĂƐƟĐ͘tĞŚĂĚŝŶƚĞƌǀŝĞǁĞĚƐĞǀĞƌĂůĨŽůŬƐĨŽƌƚŚĞƉŽƐŝƟŽŶĂŶĚDĂǆǁĂƐƌĞĨƌĞƐŚŝŶŐ͘tĞŚŝƌĞĚŚŝŵŶŽƚŽŶůǇ ďĂƐĞĚŽŶƚŚĞƐŬŝůůƐĂŶĚŬŶŽǁůĞĚŐĞŚĞďƌŽƵŐŚƚƚŽƚŚĞƚĂďůĞ͕ďƵƚŚŝƐƉĞƌƐŽŶĂůŝƚǇĂƐǁĞůů͘DĂǆũŽŝŶĞĚŵǇƚĞĂŵŝŶ ^ĞƉƚĞŵďĞƌŽĨϮϬϮϭ͕ĂŶĚŝƚĚŝĚŶ͛ƚƚĂŬĞůŽŶŐĨŽƌŵĞƚŽƌĞĂůŝǌĞŚŝƐ͞ĮƌĞĐƌĂĐŬĞƌ͟ƉĞƌƐŽŶĂůŝƚǇǁĂƐƐŝŵƉůǇƉĂƐƐŝŽŶ͕Ă ƐƚƌŽŶŐƉĂƐƐŝŽŶ͘WĂƐƐŝŽŶĨŽƌŚŝƐĐĂƌĞĞƌ͕ĨŽƌůĞĂƌŶŝŶŐ͕ĨŽƌƐƵƉƉŽƌƟŶŐĂƚĞĂŵĂŶĚĂĚĚŝŶŐǀĂůƵĞƚŽƚŚĞĐŽŵƉĂŶǇ͘ ƵƌŝŶŐƚŚĞƟŵĞDĂǆǁŽƌŬĞĚĨŽƌŵĞ͕ŚĞƉƌŽǀŝĚĞĚĂůĞǀĞůŽĨĞǆƉĞƌƟƐĞŽƵƌƚĞĂŵĚŝĚŶŽƚŚĂǀĞĂƚƚŚĞƟŵĞ͕ŚŝƐ ĂƉƉƌĂŝƐĞƌŬŶŽǁůĞĚŐĞͬďĂĐŬŐƌŽƵŶĚ͘DĂǆƋƵŝĐŬůǇůĞĂƌŶĞĚǁŚĂƚŝƚǁĂƐůŝŬĞďĞŝŶŐĂŵŽƌƚŐĂŐĞůĞŶĚĞƌǀƐ͘ďĞŝŶŐĂŶ ĂƉƉƌĂŝƐĞƌ͘DĂǆǁĂƐĂŶŝŶƚĞŐƌĂůƉĂƌƚŽĨƵƐĞǆƉĂŶĚŝŶŐŚŽǁǁĞƌĞǀŝĞǁĞĚĂƉƉƌĂŝƐĂůƐ͘,ŝƐŝŶƐŝŐŚƚ͕ŬŶŽǁůĞĚŐĞ͕ĂŶĚ ĂďŝůŝƚǇƚŽĂĚĂƉƚƚŽďĞŝŶŐŽŶƚŚĞůĞŶĚŝŶŐƐŝĚĞǁĂƐĂŚƵŐĞĂƐƐĞƚĨŽƌŽƵƌƚĞĂŵ͘ /ŶƚŚĞϴŵŽŶƚŚƐDĂǆǁŽƌŬĞĚĚŝƌĞĐƚůǇĨŽƌŵĞ;/ŵŽǀĞĚƚŽĂŶĞǁƉŽƐŝƟŽŶǁŝƚŚŝŶƚŚĞĐŽŵƉĂŶǇͿ͕/ůĞĂƌŶĞĚĂŐƌĞĂƚ ĚĞĂůĨƌŽŵŚŝŵĂŶĚǁŽƵůĚůŝŬĞƚŽƚŚŝŶŬ/ĂůƐŽƚĂƵŐŚƚŚŝŵĂŐƌĞĂƚĚĞĂů͘DĂǆŝƐĚĞƉĞŶĚĂďůĞ͕ĂŚĂƌĚǁŽƌŬĞƌ͕ĂŶĚŝƐ ŶŽƚĂĨƌĂŝĚƚŽƐŚĂƌĞŚŝƐŽƉŝŶŝŽŶŽƌƚŚŽƵŐŚƚƐ͘,ĞůŽǀĞƐƚŽůĞĂƌŶĂŶĚŝƐǁŝůůŝŶŐƚŽƚĞĂĐŚŽƚŚĞƌƐ͕ƉƌŽǀŝĚŝŶŐŚŝƐ ĞǆƉĞƌƟƐĞ͘,ĞŝƐƚƌƵůǇĂƚĞĂŵƉůĂǇĞƌ͘DĂǆŝƐĂƉƌŽďůĞŵƐŽůǀĞƌ͘ŶǇƟŵĞDĂǆŚĂĚƋƵĞƐƟŽŶƐ͕ŚĞĐĂŵĞƉƌĞƉĂƌĞĚ ǁŝƚŚƚŚĞƌĞƐĞĂƌĐŚŚĞŚĂĚĚŽŶĞĂŶĚǁŝƚŚƐƵŐŐĞƐƟŽŶƐĨŽƌƐŽůƵƟŽŶƐ͕ŬŶŽǁŝŶŐĞǀĞƌǇŽŶĞ͛ƐƟŵĞŝƐǀĂůƵĂďůĞ͘,Ğ ŽǁŶĞĚŚŝƐũŽď͕ŚĞůĚŚŝŵƐĞůĨĂĐĐŽƵŶƚĂďůĞĂŶĚƐƚĞƉƉĞĚƵƉƚŽƚŚĞƉůĂƚĞĞǀĞƌǇƟŵĞ͘ ůƚŚŽƵŐŚDĂǆŽŶůǇǁŽƌŬĞĚĨŽƌŵĞĚŝƌĞĐƚůǇĨŽƌϴŵŽŶƚŚƐ͕/ŚĂĚƚŚĞƉƌŝǀŝůĞŐĞŽĨƐƟůůǁŽƌŬŝŶŐǁŝƚŚŚŝŵĚƵƌŝŶŐ ŽƵƌƌĞŵĂŝŶŝŶŐƚĞŶƵƌĞĂƚ,ŽŵĞƉŽŝŶƚ͕ƵƉƵŶƟůDĂǇŽĨϮϬϮϯ͘ǀĞŶƚŚŽƵŐŚǁĞǁŽƌŬĞĚŝŶĚŝīĞƌĞŶƚĚĞƉĂƌƚŵĞŶƚƐ͕ ŽƵƌƉĂƚŚƐǁŽƵůĚĐƌŽƐƐĂƐƚŚĞŶĞĞĚĨŽƌĞĂĐŚŽƚŚĞƌ͛ƐĞǆƉĞƌƟƐĞǁŽƵůĚĂƌŝƐĞ͘DĂǆǁĂƐĂůǁĂǇƐǁŝůůŝŶŐƚŽŚĞůƉ ǁŚĞƌĞŚĞĐŽƵůĚ͕ŶŽŵĂƩĞƌǁŚŝĐŚĚĞƉĂƌƚŵĞŶƚŶĞĞĚĞĚŚŝƐĂƐƐŝƐƚĂŶĐĞ͘ /ĚŽŶ͛ƚǁƌŝƚĞŵĂŶǇƌĞĐŽŵŵĞŶĚĂƟŽŶƐůĞƩĞƌƐĂƐƵŶĨŽƌƚƵŶĂƚĞůǇŝŶƚŚŝƐĚĂǇĂŶĚĂŐĞ͕ƚŚĞƌĞĂƌĞǀĞƌǇĨĞǁƉĞŽƉůĞ ǁŚŽ/ǁŽƵůĚďĞĐŽŵĨŽƌƚĂďůĞĂƩĂĐŚŝŶŐŵǇŶĂŵĞĂŶĚƌĞƉƵƚĂƟŽŶƚŽ͕ŚŽǁĞǀĞƌ/ŚĂǀĞĂďƐŽůƵƚĞůǇŶŽƌĞƐĞƌǀĂƟŽŶƐ ǁŚĞŶŝƚĐŽŵĞƐƚŽƌĞĐŽŵŵĞŶĚŝŶŐDĂǆƚŽĂŶǇĞŵƉůŽǇĞƌ͘/ǁŽƵůĚďĞŚŽŶŽƌĞĚƚŽǁŽƌŬǁŝƚŚŚŝŵĂŐĂŝŶ͘/Ăŵ ĐŽŶĮĚĞŶƚŚĞǁŝůůďĞĂƉƌŽĚƵĐƟǀĞĂƐƐĞƚĨŽƌǇŽƵƌŽƌŐĂŶŝǌĂƟŽŶ͘ &ĞĞůĨƌĞĞƚŽĐŽŶƚĂĐƚŵĞĂƚ;ϮϬϯͿϮϭϵͲϭϭϳϰŽƌĚĚŝĚŝĞƌϱϭϱΛǇĂŚŽŽ͘ĐŽŵŝĨǇŽƵŚĂǀĞĂŶǇƋƵĞƐƟŽŶƐŽƌǁŽƵůĚůŝŬĞ ŵĞƚŽĨƵƌƚŚĞƌĞůĂďŽƌĂƚĞŽŶDĂǆ͛ƐƚĂůĞŶƚƐĂŶĚĂĐŚŝĞǀĞŵĞŶƚƐ͘ ^ŝŶĐĞƌĞůǇ͕ Deanna Para ĞĂŶŶĂWĂƌĂ &ŽƌŵĞƌŝƌĞĐƚŽƌŽĨŽůůĂƚĞƌĂůZŝƐŬʹ,W& 112 113 Findings of Fact for Petition 2022-00282: The subject - Single Family House located at 2111 NE 3 AVE WILTON MANORS FL 33305 ( leg. description PETITE UNIT 2 19-25 B LOT 11 E 20,12 LESS THEREFROM S 15 BLK 2). - Subject's year built is 1952, and the effective year built is 1953. Subject has 1399 Sf - Lot Size 7699 sf . - Just Value is $ $490,690. PAO Evidence: Includes BCPA property record, Subject photo, aerial views of the subject, Sale grid with 4 comps, location map, subject MLS information, and time trend chart. Rebuttal of the petitioner’s facts and statements. PET Evidence: VAB emails, HOW insurance, and Appraisal report with the effective date of 01/04/2021. Conclusion: PET: Appraisal report provided with the subject value of 1/04/2021, with sales provided in 2020, no time adjustments were applied, and no recent sales were provided. POA provided the sales grid with recent sales in the subject area/ subdivision that supports current Just/ Market value. The Petitioner did not overcome the established presumption of correctness. This petition was NOT granted by Special Magistrate. Conclusions of Law for Petition 2022-00282: Florida Law allows the Property Appraiser to establish a presumption of correctness. For the Property Appraiser to establish a presumption of correctness for the assessment, the admitted evidence must prove by a preponderance of the evidence that the Property Appraiser's just valuation methodology complies with Section 193.011, Florida Statutes and professionally accepted appraisal practices. In the instant matter, the Property Appraiser established a presumption of correctness for the assessment because the admitted evidence proves by a preponderance of the evidence that the Property Appraiser's just valuation methodology complies with Section 193.011, Florida Statutes and professionally accepted appraisal practices. Since the Property Appraiser established a presumption of correctness, the Petitioner must overcome the established presumption of correctness by proving that the admitted evidence fails to prove by a preponderance of the evidence that: (a) the Property Appraiser's just valuation does not represent just value; or (b) the Property Appraiser's just valuation is arbitrarily based on appraisal practices that are different from the appraisal practices generally applied by the Property Appraiser to comparable property within the same county. In the instant matter, the Petitioner failed to overcome the Property Appraiser's established presumption of correctness because the admitted evidence fails to prove by a preponderance of the evidence that: (a) the Property Appraiser's just valuation does not represent just value; or (b) the Property Appraiser's just valuation is arbitrarily based on appraisal practices that are different from the appraisal practices generally applied by the Property Appraiser to comparable property within the same county. Therefore the appraisal should be upheld. 2022-00282 Page 2 of 2114 Findings of Fact for Petition 2022-16300: The subject facts: - The subject - Single Family House located at 1830 N DIXIE HWY, FORT LAUDERDALE, FL 33305 ( leg. description DOCKSIDE VILLAGE 170-34 B PORTION OF PARCEL A DESC AS:COMM SW COR PAR A,E 113.03 ALG S/L,N 11.83 TO POB,NE 90.93,SE 21.09 M/L,SW 33.96,NW 5,SW 22.66,SE 5, SW 12.36,W 29.02,NW 4.64 TO POB AKA: UNIT 5 BLDG 3 DOCKSIDE VILLAGE). - Subject's year built is 2002, and the effective year built is 2003. Subject has 1381 Sf - Lot Size 1621 sf . - Just Value is $ 432,190. PAO Evidence: Includes BCPA property record, Subject photo, aerial views of the subject, Sale grid with 4 comps, location map, Comparables information, and time trend chart. Rebuttal of the petitioner’s facts and statements. PET Evidence: Assessor Preliminary Detail, Property owners Affidavit. NO comps provided Conclusion: PET failed to offer any comparable sales data., The petitioner must overcome the established presumption of correctness by proving evidence, No sales provided, No calculations provided. POA provided the sales grid with recent sales in the subject area/ subdivision that supports current Just/ Market value. This petition was NOT granted by Special Magistrate. Conclusions of Law for Petition 2022-16300: Florida Law allows the Property Appraiser to establish a presumption of correctness. For the Property Appraiser to establish a presumption of correctness for the assessment, the admitted evidence must prove by a preponderance of the evidence that the Property Appraiser's just valuation methodology complies with Section 193.011, Florida Statutes and professionally accepted appraisal practices. In the instant matter, the Property Appraiser established a presumption of correctness for the assessment because the admitted evidence proves by a preponderance of the evidence that the Property Appraiser's just valuation methodology complies with Section 193.011, Florida Statutes and professionally accepted appraisal practices. Since the Property Appraiser established a presumption of correctness, the Petitioner must overcome the established presumption of correctness by proving that the admitted evidence fails to prove by a preponderance of the evidence that: (a) the Property Appraiser's just valuation does not represent just value; or (b) the Property Appraiser's just valuation is arbitrarily based on appraisal practices that are different from the appraisal practices generally applied by the Property Appraiser to comparable property within the same county. In the instant matter, the Petitioner failed to overcome the Property Appraiser's established presumption of correctness because the admitted evidence fails to prove by a preponderance of the evidence that: (a) the Property Appraiser's just valuation does not represent just value; or (b) the Property Appraiser's just valuation is arbitrarily based on appraisal practices that are different from the appraisal practices generally applied by the Property Appraiser to comparable property within the same county. Therefore the appraisal should be upheld. 2022-16300 Page 2 of 2115 Findings of Fact for Petition 2022-15110: The subject facts: - The subject - Single Family House located at 145 NURMI DR FORT LAUDERDALE FL 33301 ( leg. description NURMI ISLES ISLAND NO 2 19-24 B LOT 19). - Subject's year built is 2021, and the effective year built is 2022. Subject has 7199 Adj. Sf - Lot Size 12000 sf . - Just Value is $6,218,970. PAO Evidence: Includes BCPA property record, Subject photo, aerial views of the subject, Sale grid with 4 comps, location map, OLD MLS listing information,PIRS, Sales selection, front foot analysis and time trend chart, comps MLS and Tax information. Rebuttal of the petitioner’s facts and statements. PET Evidence: The subject Tax information, comparable maps, Comparables grid with four comps, comps tax and MLS information, FF calculations, Conclusion: PET provided comparables with a significant age difference from the subject. Based on provided comparables, it appears that the prospective buyer willing to pay more for a newer construction than for a house that 10 and more years old ( see the difference between comps 1,2,4 VS 3). POA provided the sales grid with recent sales in the subject area/ subdivision that supports current Just/ Market value. The Petitioner did not overcome the established presumption of correctness. This petition was NOT granted by Special Magistrate. Conclusions of Law for Petition 2022-15110: Conclusions of Law Florida Law allows the Property Appraiser to establish a presumption of correctness. For the Property Appraiser to establish a presumption of correctness for the assessment, the admitted evidence must prove by a preponderance of the evidence that the Property Appraiser's just valuation methodology complies with Section 193.011, Florida Statutes and professionally accepted appraisal practices. In the instant matter, the Property Appraiser established a presumption of correctness for the assessment because the admitted evidence proves by a preponderance of the evidence that the Property Appraiser's just valuation methodology complies with Section 193.011, Florida Statutes and professionally accepted appraisal practices. Since the Property Appraiser established a presumption of correctness, the Petitioner must overcome the established presumption of correctness by proving that the admitted evidence fails to prove by a preponderance of the evidence that: (a) the Property Appraiser's just valuation does not represent just value; or (b) the Property Appraiser's just valuation is arbitrarily based on appraisal practices that are different from the appraisal practices generally applied by the Property Appraiser to comparable property within the same county. In the instant matter, the Petitioner failed to overcome the Property Appraiser's established presumption of correctness because the admitted evidence fails to prove by a preponderance of the evidence that: (a) the Property Appraiser's just valuation does not represent just value; or (b) the Property Appraiser's just valuation is arbitrarily based on appraisal practices that are different from the appraisal practices generally applied by the Property Appraiser to comparable property within the same county. Therefore the appraisal should be upheld. 2022-15110 Page 2 of 2116 ;Ѵ-mb;"ĺub==bmķ";1u;|-u!om ;"-m|bvķo;umou "$$ ! !$$ &""" ! ""!&$ ! !"$$!" $!$ !" $!"!!"!$ & !$ !("" $!ƓƕƔķ ! "$$&$" $(ķ* omo|-Ѵ|;u|_bv7o1l;m|bm-m=oulĺ ѶƖƕƔ"( "&!Ĺ! ѶƒƐƖ *!$ $Ĺ(!ƒƏķƑƏƑƓ $_bvbvouѴb1;mv;ĺ|bvmѴ-=Ѵ=ou-mom;o|_;u|_-m|_;Ѵb1;mv;;|ov;|_bv7o1l;m|ĺ $ !$ ƒƒƓƒƓ Ѵ-v;ub=Ѵb1;mv;vomѴbm;-| Ѵoub7-b1;mv;ĺ1ol 117 Page 1 of 2 COLLIER COUNTY VALUE ADJUSTMENT BOARD VERIFICATION OF SPECIAL MAGISTRATE APPLICANT QUALIFICATIONS Name of Applicant: Philicia Lloyd Position of Interest: Appraiser Special Magistrate New Applicant: Y Returning Applicant: N Application Received: 7/27/23 Application Reviewed: 7/30/23 Resume Received: 7/27/23 Resume Reviewed: 7/30/23 Letters of Reference (2) Received: 7/27/23 Letters of Reference (2) Reviewed: 7/30/23 F.S. §194.035 and F.A.C.§12D-9.010 Verification (performed on 7/30/23 by HEC): Y/ N Criteria Y/N Criteria N Elected or appointed official of the county? N Employee of the county? N Elected or appointed official of a taxing jurisdiction or of the state? N Employee of a taxing jurisdiction or of the state? N Represent a person before the value adjustment board in current tax year? Y Provide copy of license? Position: applying to hear exemption and classification appeals Member of The Florida Bar? at least 5 years’ experience in the area of ad valorem taxation, or Florida Bar Number: at least 3 years’ experience in the area of ad valorem taxation and has completed DOR training and passed exam for current VAB session Y Position: applying to hear valuation of real estate appeals Y State certified real estate appraiser? Y at least 5 years’ experience in real property valuation, or Y License No.: RZ2748 Expires: 11/30/24 Type of License – General at least 3 years’ experience in real property valuation and has completed DOR training and passed exam for current VAB session Position: applying to hear valuation of tangible personal property appeals Designated member of a nationally recognized appraiser’s organization? at least 5 years’ experience in tangible personal property valuation, or Name of Organization: at least 3 years’ experience in tangible personal property valuation and has completed DOR training and passed exam for current VAB session * Applicant has not completed DOR training for current VAB session, as the same was not available at the time of submission, but the Collier County VAB will be requiring this of the Applicant for the 2023 VAB session, when available. 118 Page 2 of 2 Prior Service Comments/Concerns: Per VAB Counsel, Applicant has served the Broward County VAB since 2010, Hillsborough and Sarasota County VABs since 2020, and St. Lucie and Volusia County VABs since 2022. A review of Applicant’s resume and writing samples show that Applicant is competent in the appraisal arena and is familiar with the common appraisal approaches, but VAB Counsel found a few areas of concern which will be addressed with Applicant, if appointed. Additionally, Applicant holds a CCIM designation, which is a very high distinction in the real estate realm and difficult to obtain. Applicant also holds a Florida Broker’s license (#BK3190401) and is an Appraiser Instructor (certificate #44862). Concerns/Potential Conflicts: None noted by VAB Administration or VAB Counsel. In addition to the Collier County VAB, it appears that Applicant intends to serve as special magistrate in the following counties in Florida for the 2023 VAB Session: Broward, Hillsborough, Sarasota, St. Lucie, and Volusia. 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 the 30th day of July, 2023, 2) that the Applicant is qualified to serve as an appraiser special magistrate for residential and commercial property valuation matters, 3) that the approval of the Applicant as special magistrate is based solely upon the experience and qualifications of the Applicant, 4) that the approval of the Applicant as special magistrate is not influenced by the property appraiser, and 5) that the approval of the Applicant as special magistrate 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 Supplements Attached: Letter of Interest, Resume, Copy of Professional License (General Appraiser), Two (2) Letters of Recommendation, Two (2) Writing Samples, Post application and approval - Applicant Special Magistrate competent to hear VAB petitions: _____________ Date Applicant Special Magistrate completed DOR training for current VAB session Holly E. Cosby, Esq. - VAB Counsel Holly E. Cosby, Esq. Digitally signed by Holly E. Cosby, Esq. DN: cn=Holly E. Cosby, Esq., o=Law Office of Holly E. Cosby, PA, email=holly@cosbylaw.com, c=US Date: 2023.07.30 21:36:45 -04'00' 119 Direct: (917) 804-3007 Email: phil@lloydres.com www.lloydres.com (954) 598-1313 1881 NE 26th Street, Suite 212 Wilton Manors, FL 33305 To: Marty Rustin Email: marty.rustin@collierclerk.com RE: Letter of Interest for consideration as an Appraiser Special Magistrate for the Collier County, FL VAB Hello Marty Rustin; My name is Philicia Lloyd, and I am submitting this letter for consideration as an Appraiser Special Magistrate to the Collier County VAB. I have worked as an Appraiser Special Magistrate in Broward County since 2010. I have been using AXIA since 2010. I have prepared written decisions for various Commercial and Residential property types. I have attached a file that contains x Letter of Interest x Resume x Appraiser License x Letters of Recommendation Albert Leserra Jr. Madeline Ayala x Writing Sample Broward County Hillsborough County Please contact me if you have any questions. Sincerely, Philicia Lloyd 120 PHILICIA LLOYD, CCIM, MRICS ǣ̷Ǥ ǣȋͻͳ͹ȌͺͲͶǦ͵ͲͲ͹ȋͻͷͶȌͷͻͺǦͳ͵ͳ͵ ǤǤ ǣȋͺͺͺȌͻͲͲǦͳͳ͸ͻ Florida Location: 1881 NE 26th Street, Suite 212 Wilton Manors, FL 33305 Appraiser Special Magistrate QUALIFICATIONS ǣ x ǡ x x Ǧǡǡǡǡǡ x x PROFESSIONAL EXPERIENCE Real Estate Appraiser/Advisor - Commercial & Residential ͳͻͺͺȂ State of Florida Special Magistrate ʹͲͳͲȂ x ʹͲͳͲ x ʹͲʹͲ x ʹͲʹͲ x ǤʹͲʹʹ x ʹͲʹʹ LICENSES AND CERTIFICATIONS ʹ͹Ͷͺ ͵ͳͻͲͶͲͳ ȋȌ͓ͶͶͺ͸ʹ EDUCATION ͳͻͺͲȂͳͻͺʹ ͳͻͺͺȂʹͲͲͺ x ǡƬǡ ǡǡ ƬǡƬ x ȋȌ ʹͲͲͶǦʹͲͲ͹ x ǣǤͳͲͳǡͳͲʹǡͳͲ͵ǡͳͲͶ x ͻǦͳͶǡʹͲʹͲ DESIGNATIONS ȋȌ͓ͶͶͺ͸ʹ ǣ͹Ͳ͵͵͸ ͓ʹͲͻͷ͹ ͓ͳʹ͵ͻ͸ͻͳ 121 ;Ѵ-mb;"ĺub==bmķ";1u;|-u!om ;"-m|bvķo;umou "$$ ! !$$ &""" ! ""!&$ ! !"$$!" $!$ !!"!!"!$ & !$ !("" $!ƓƕƔķ ! "$$&$" + ķ omo|-Ѵ|;u|_bv7o1l;m|bm-m=oulĺ ƑƑƏƖ)Ѷ$"$!$$ĺƑ "&!Ĺ!,ƑƕƓѶ *!$ $Ĺ(!ƒƏķƑƏƑƓ $_bvbvouѴb1;mv;ĺ|bvmѴ-=Ѵ=ou-mom;o|_;u|_-m|_;Ѵb1;mv;;|ov;|_bv7o1l;m|ĺ $ !$& ! ƒƒƒƐƐ Ѵ-v;ub=Ѵb1;mv;vomѴbm;-| Ѵoub7-b1;mv;ĺ1ol 122 TO: VAB of Collier County, Florida FROM: Albert Leserra Jr Florida State Certified Residential Appraiser- Cert Res RD-8033 City Sun Appraisal Services -5401 S Kirkman Rd Orlando FL 32819 Cell #407-753-4747 To Whom It May Concern, It’s my absolute pleasure to recommend Philicia Lloyd for Magistrate with the VAB of Collier County, Florida. Philicia and I have a relationship for many years working in the same industry, including business referrals and as personal friends. I thoroughly enjoyed my time working with Philicia, and came to know her as a truly valuable asset to absolutely any team. She is honest, dependable, and incredibly hard- working. She is a true team player, and always manages to foster positive discussions and bring the best out in others. Without a doubt, I confidently recommend Philicia to join you’re team as a Magistrate with the VAB of Collier County, Florida. As a dedicated and knowledgeable appraiser and an all-around great person, I know that she will be a beneficial addition to your team and the service you provide your citizens of Collier County. Please feel free to contact me to discuss further. I’d be happy to expand on my recommendation. Best wishes, Albert Leserra Jr 123 Finance and Administrative Department VALUE ADJUSTMENT BOARD 115 S Andrews Avenue, Room 120 • Fort Lauderdale, Florida 33301 • 954-357-7205 • FAX 954-357-5573 Broward County Board of County Commissioners Mark D. Bogen • Lamar P. Fisher • Beam Furr • Steve Geller • Robert McKinzie • Nan H. Rich • Hazelle P. Rogers • Tim Ryan • Michael Udine Broward.org July 25, 2023 Marty Rustin BMR Supervisor VAB Project Manager 602 Center Road Fort Myers, Florida 33907 Dear Mr. Rustin: Philicia has served as an Appraiser Special Magistrate with Broward County since 2010. Her interpersonal and communication skills have allowed her to develop a productive working relationship with our Taxpayers, Agents, Property Appraisers, and our working staff. She possesses solid writing skills which have enable her to compose quality findings of fact. She also has analytical skills to diagnose problems and devise viable solutions. Her ability to remain unflustered during frenzied periods like tax cycles proves her ability to work well under pressure. I recommend her for employment without reservation. Please let me know if you need further information. Sincerely, Madeline Ayala Value Adjustment Board Supervisor 124 DECISION OF THE VALUE ADJUSTMENT BOARD 9$/8(3(7,7,21 &RXQW\ 7KHDFWLRQVEHORZZHUHWDNHQRQ\RXUSHWLWLRQ 7KHVHDFWLRQVDUHDUHFRPPHQGDWLRQRQO\QRWILQDO7KHVHDFWLRQVDUHDILQDOGHFLVLRQRIWKH9$% ,I\RXDUHQRWVDWLVILHGDIWHU\RXDUHQRWLILHGRIWKHILQDOGHFLVLRQRIWKH9$%\RXKDYHWKHULJKWWRILOHDODZVXLW LQFLUFXLWFRXUWWRIXUWKHUFRQWHVW\RXUDVVHVVPHQW(See sections 193.155(8)(l), 194.036, 194.171(2), 196.151, and 197.2425, Florida Statutes.) 3HWLWLRQ3DUFHO,' 3HWLWLRQHUQDPH 7KHSHWLWLRQHULVWD[SD\HURIUHFRUGWD[SD\HU¶VDJHQW RWKHUH[SODLQ 3URSHUW\ DGGUHVV Decision Summary 'HQLHG\RXUSHWLWLRQ*UDQWHG\RXUSHWLWLRQ*UDQWHG\RXUSHWLWLRQLQSDUW 9DOXH /LQHVDQGPXVWEHFRPSOHWHG 9DOXHIURP 75,01RWLFH %HIRUH%RDUG$FWLRQ Value presented by property appraiser Rule 12D-9.025(10), F.A.C. $IWHU%RDUG $FWLRQ -XVWYDOXHUHTXLUHG $VVHVVHGRUFODVVLILHGXVHYDOXH if applicable ([HPSWYDOXH HQWHU³´LIQRQH 7D[DEOHYDOXH UHTXLUHG *All values entered should be county taxable values. School and other taxing authority values may differ. (Section 196.031(7), F.S.) Reasons for Decision )LOOLQILHOGVZLOOH[SDQGRUDGGSDJHVDVQHHGHG )LQGLQJVRI)DFW &RQFOXVLRQVRI/DZ Recommended Decision of Special Magistrate )LQGLQJDQGFRQFOXVLRQVDERYHDUHUHFRPPHQGDWLRQV 6LJQDWXUHVSHFLDOPDJLVWUDWH3ULQWQDPH'DWH 6LJQDWXUH9$%FOHUNRUVSHFLDOUHSUHVHQWDWLYH3ULQWQDPH'DWH ,IWKLVLVDUHFRPPHQGHGGHFLVLRQWKHERDUGZLOOFRQVLGHUWKHUHFRPPHQGHGGHFLVLRQRQ DW $GGUHVV ,IWKHOLQHDERYHLVEODQNWKHERDUGGRHVQRW\HWNQRZWKHGDWHWLPHDQGSODFHZKHQWKHUHFRPPHQGHGGHFLVLRQZLOOEH FRQVLGHUHG7RILQGWKHLQIRUPDWLRQSOHDVHFDOO RUYLVLWRXUZHEVLWHDW Final Decision of the Value Adjustment Board 6LJQDWXUHFKDLUYDOXHDGMXVWPHQWERDUG3ULQWQDPH'DWHRIGHFLVLRQ 6LJQDWXUH9$%FOHUNRUUHSUHVHQWDWLYH3ULQWQDPH'DWHPDLOHGWRSDUWLHV '59 5 5XOH' )$& (II 2022-11879 Page 1 of 4 Broward ✔ 2022-11879 484331000521 FIRSTPOINTE ADVISORS, LLC.200 N OCEAN BLVD POMPANO BEACH, FL 33062✔ ✔ 18,768,430.00 18,768,430.00 18,768,430.00 18,768,430.00 18,768,430.00 18,768,430.00 0.00 0.00 0.00 18,768,430.00 18,768,430.00 18,768,430.00 (See Attached) (See Attached) ✔ LLOYD, PHILICIA 05/21/2023 VAB Clerk 05/23/2023 954 357-7205 https://bcvab.broward.org/AxiaWe LLOYD, PHILICIA VAB Clerk 125 Findings of Fact for Petition 2022-11879: Petition 2022-11879 FOF Property Appraisers Office (PAO) Jeffrey King attended by teleconference and Nicholas Mau and Chase Matthews from Firstpointe Advisors LLC as Agents for the Petitioner (PET) were present in the hearing room. Summary of the Property Appraiser’s Office (PAO) Evidence: Subject is identified by Folio# 484331000521 with Property Use Code 3901- Hotels, Motels- limited service with food. Subject is located at 200 N Ocean Boulevard in Pompano Beach and is located on the barrier island. Barrier island is a location between the Intracoastal waterway and Atlantic Ocean. Subject was built in 2021 and has an effective year built of 2022. Hotel has 150 units (rooms or keys) with an average room size of 597 SF. Adjusted Square Footage is 89,478 SF, with 38,564 Land SF and a Land to Building ratio of 0.43 to 1. The 2022 Just Value is $18,768,430 or $209.75 per Adjusted SF or $125,123 per unit (i.e. per room or per key). Subject is located less than 1 block west of the Atlantic Ocean. CoStar property details rates subject as a 90-room upper midscale and 60-room midscale hotels that is dual branded. Property Appraiser’s Office (PAO) submitted Improved Market Transactions, developed the Cost and Proforma Income Analysis Fact Sheet to support the 2022 Assessment. PAO’s Improved Market Transaction evidence includes details of one (1) Comparable Sale and a CoStar market survey of 57 sales. PAO did not give weight to the Market Transaction; most weight was given to the Income Approach. Sale 1 is located at 3029 Alhambra Street in Fort Lauderdale. Sale 1 is located on the barrier island. Sale 1 was built in 2022. Sale 1 has 293,560 building SF built in 31,250 Land SF. Sale 1 is a 10-story with 171 rooms. Sale 1 sold on 02/22/2022 for $74,300,000 or $253.10 per Building SF or $434,503 per unit. CoStar survey of 57 Broward County hospitality sales report a Capitalization (Cap) rate range from 4% to 11.4%, with an Average of 6.3% and a Median of 5.6%. A survey of 20 sales that sold between 4/5/2021 to 3/3/2022 within a Price per Room range from $55,690 to $731,707. Cost Approach is developed based on a Cost New of $27,215,550 or $181,437 per room and a Land Value of $5,591,780 or $145 per land SF, which equates to an Indicated Value of $32,807,330. Cost New is supported by HVS U.S. Development Cost Survey 2021, Median development costs for a dual-branded hotel. Land Value is supported by four (4) land sales with land sizes from 26,698 to 220,171 SF; that sold between 4/27/2017 and 3/01/2022; in a price range from $77.21 to $700.42 per land SF. Property Appraiser’s Office (PAO) developed the Income Proforma using a Room Revenue of $6,296,250 (equivalent to RevPAR of $115 per room); Food & Beverage of $0 and Miscellaneous Income of $125,925. Total Operating Revenue is the sum of Room Revenue of $6,296,250 and Miscellaneous Income of $125,925; this equates to Total Operating Revenue (Effective Gross Income (EGI)) of $6,422,175. Total Operating Revenue (Effective Gross Income (EGI)) is reduced by a 60% Operating Expense Ratio (OER) or Operating Expenses of $3,853,305 (or $25,689 per key); this equates to an EBITDA (Earnings Before Interest, Taxes, Depreciation or Amortization) or Net Operating Income (NOI) of $2,568,870. Net Operating Income (NOI) is capitalized by an 8.56% loaded Capitalization (Cap) Rate (base Cap Rate of 6.50% plus 2.05875% millage rate) which equates to a Capitalized Value of $30,014,546.52. Capitalized Value is reduced by Tangible Personal Property (TPP) of $3,170,229 which equals a Total Property Value of $26,844,317.52 or $178,962.12 per room. Property Appraiser’s Room Revenue is supported by the Hotel Revenue reported from June 2021 to December 2021 for Broward Tourist Development Tax. Food & Beverage, and Miscellaneous Income Petitioner’s Actual Income Analysis in their evidence. Operating Expense Ratio of 60% is supported by various market surveys including BCPA’s Hotel Expense Ratio Survey. Property Appraiser’s Office evidence includes Subject Summary Sheet, BCPA record card, location map, aerials views, common area and exterior photos taken 11/08/2021, CoStar subject property summary, CoStar Market Transaction and hospitality sales survey, Cost surveys from HVS and JLL, market support from various surveys for Occupancy, ADR, OER and Cap rates, Income Proforma and various hospitality industry articles. Summary of the Petitioner’s (PET) Evidence: Subject is a newly developed hotel. Petitioner developed the Income Proforma and Comparable Sales Approaches to support a reduction. Petitioner has given sole weight to the Income Proforma and has developed a reconciled Value of $11,980,000 or $79,867 per room. PET’s Improved Sales Comparison is developed using four (4) sold hotels with Property Use Code 39-Hotels, Motels. However none of the four (4) hotel sales are located on a barrier island and Petitioner did not rely on these sales to support a reduction. Petitioner’s ProForma Income Analysis is developed using the ADR of $125.33 per room for 150 rooms equates a Rooms Revenue of $6,861,818. Rooms Revenue of $6,861,818 plus Other Operated Departments of $137,236 equals a Total Potential Revenue of $6,999,054. Total Potential Revenue is reduced by a 30% Vacancy rate or $2,120,713, which equates to an Effective Revenue of $4,878,341. Effective Revenue of $4,878,341 is reduced by a 66% Operating 2022-11879 Page 2 of 4126 Expense Ratio or $3,202,865 or $21,352 per room, equates to a Net Operating Income (NOI) of $1,675,476. NOI is capitalized by a 10.56% loaded Capitalization (Cap) rate (8.50% base Cap rate plus millage), which equates to a Capitalized Value of $15,868,124. Capitalized Value is reduced by Tangible Personal Property (TPP) of $2,562,001 which equals an Indicated Value of Real Estate of $13,306,123. After a 10% Adjustments for Costs of Sale (COS) reduction the revised Just Value is $11,980,000 or $78,867 per room. Petitioner Evidence includes Summary of Evidence, Summary of Salient Facts, BCPA record card, 2022 TRIM Notice-Tax Bill, subject photos, location map and aerial, Sales Comparable grid, Market Income Proforma Analysis, STR (Smith Travel research) survey, Capitalization Rate support from HVS, USRC, PWC and RERC, Petitioner’s proprietary Operating Expense Data (2020) and Sales Comparable Analysis. In summary, Property Appraiser’s Office developed Market Transactions, Cost, and Income Approaches. Petitioner developed the ProForma Income and Sales Approaches. Property Appraiser and Petitioner gave most weight to the Income Approach. The major differences in the Income Approach are Room Revenue, Operating Expense Ratio, Capitalization Rate and Tangible Personal Property (TPP) Value. Property Appraiser’s RevPAR is $115 per room vs Petitioner’s $87.37 per room. Property Appraiser’s Office used a 60% Operating Expense Ratio (OER) vs Petitioner’s 66% (61% Operating Expense Ratio plus 1% for non-Ad Valorem plus 4% for reserves). Property Appraiser used a 6.50% base Cap rate vs Petitioner’s 8.50% base Cap rate. Property Appraiser used a Tangible Personal Property (TPP) Value of $3,170,229 vs Petitioner’s (TPP) Value of $2,562,001. Petitioner applied a 10% reduction allowance for Costs of Sale reduction. Income Approach as it is the most reliable Value Indicator for Hotel property. There is sufficient evidence to support a revised Just Value using the Income Approach. Hotel Revised Income Approach: Revised Income Approach is developed using a Total Operating Revenue (Effective Gross Income (EGI)). Total Operating Revenue (Effective Gross Income (EGI)) is the sum of Room Revenue of $6,296,250 and Miscellaneous Income of $125,925; this equates to Total Operating Revenue (Effective Gross Income (EGI)) of $6,422,175. Total Operating Revenue (Effective Gross Income (EGI)) is reduced by a 61% Operating Expense Ratio plus 4% Reserves for Replacement which is a 65% Operating Expense Ratio (OER) or Operating Expenses of $3,917,527 (or $26,117 per key); this equates to an EBITDA (Earnings Before Interest, Taxes, Depreciation or Amortization) or Net Operating Income (NOI) of $2,504,648. Net Operating Income (NOI) is capitalized by a 9.56% loaded Capitalization (Cap) Rate (base Cap Rate of 7.5% plus 2.05875% millage rate) which equates to a Capitalized Value of $26,199,247. Capitalized Value is reduced by Tangible Personal Property (TPP) of $3,170,229 which equals a Capitalized Value less TPP $23,029,018. After a 10% Adjustments for $2,302,902 Costs of Sale (COS) reduction the revised Just Value is $20,726,116, rounded to $20,726,000 or $138,173 per room. Room Revenue is supported by Revenue reported in Property Appraiser’s evidence. Operating Expense Ratio (OER) used is 61% plus 4% Reserves for Replacement. Base Cap rate of 7.5% is used which is higher than PAO’s 6.5% because the subject opened June 2021, and was not fully operational during the entire 2021. Subject has only been opened for six (6) months prior to the 1/1/2022 Effective Date of Value, and would not be considered to be operating under stabilized conditions. Hotel Indicated Value Conclusion: Revised Just Value of $20,726,000 is higher than the 2022 Assessment of $18,768,430. It is the Special Magistrate’s recommendation that this Petition be Denied. Conclusions of Law for Petition 2022-11879: Florida Law allows the Property Appraiser to establish a presumption of correctness. For the Property Appraiser to establish a presumption of correctness for the assessment, the admitted evidence must prove by a preponderance of the evidence that the Property Appraiser’s just valuation methodology complies with Section 193.011, Florida Statutes and professionally accepted appraisal practices. In the instant matter, the Property Appraiser established a presumption of correctness for the assessment because the admitted evidence proves by a preponderance of the evidence that the Property Appraiser’s just valuation methodology complies with Section 193.011, Florida Statutes and professionally accepted appraisal practices. Since the Property Appraiser established a presumption of correctness, the Petitioner must overcome the established presumption of correctness by proving that the admitted evidence fails to prove by a preponderance of the evidence that: (a) the Property Appraiser’s just valuation does not represent just value; or (b) the Property Appraiser’s just valuation is arbitrarily based on appraisal practices that are different from the appraisal practices generally applied by the Property Appraiser to comparable property within the same county. In the instant matter, the Petitioner failed to overcome the Property Appraiser’s established presumption of correctness because the admitted evidence fails to prove by a preponderance of the evidence that: (a) the Property Appraiser’s just valuation 2022-11879 Page 3 of 4127 does not represent just value; or (b) the Property Appraiser’s just valuation is arbitrarily based on appraisal practices that are different from the appraisal practices generally applied by the Property Appraiser to comparable property within the same county. Therefore the appraisal should be upheld. 2022-11879 Page 4 of 4128 DECISION OF THE VALUE ADJUSTMENT BOARD 9$/8(3(7,7,21 &RXQW\ 7KHDFWLRQVEHORZZHUHWDNHQRQ\RXUSHWLWLRQ 7KHVHDFWLRQVDUHDUHFRPPHQGDWLRQRQO\QRWILQDO7KHVHDFWLRQVDUHDILQDOGHFLVLRQRIWKH9$% ,I\RXDUHQRWVDWLVILHGDIWHU\RXDUHQRWLILHGRIWKHILQDOGHFLVLRQRIWKH9$%\RXKDYHWKHULJKWWRILOHDODZVXLW LQFLUFXLWFRXUWWRIXUWKHUFRQWHVW\RXUDVVHVVPHQW(See sections 193.155(8)(l), 194.036, 194.171(2), 196.151, and 197.2425, Florida Statutes.) 3HWLWLRQ3DUFHO,' 3HWLWLRQHUQDPH 7KHSHWLWLRQHULVWD[SD\HURIUHFRUGWD[SD\HU¶VDJHQW RWKHUH[SODLQ 3URSHUW\ DGGUHVV Decision Summary 'HQLHG\RXUSHWLWLRQ*UDQWHG\RXUSHWLWLRQ*UDQWHG\RXUSHWLWLRQLQSDUW 9DOXH /LQHVDQGPXVWEHFRPSOHWHG 9DOXHIURP 75,01RWLFH %HIRUH%RDUG$FWLRQ Value presented by property appraiser Rule 12D-9.025(10), F.A.C. $IWHU%RDUG $FWLRQ -XVWYDOXHUHTXLUHG $VVHVVHGRUFODVVLILHGXVHYDOXH if applicable ([HPSWYDOXH HQWHU³´LIQRQH 7D[DEOHYDOXH UHTXLUHG *All values entered should be county taxable values. School and other taxing authority values may differ. (Section 196.031(7), F.S.) Reasons for Decision )LOOLQILHOGVZLOOH[SDQGRUDGGSDJHVDVQHHGHG )LQGLQJVRI)DFW &RQFOXVLRQVRI/DZ Recommended Decision of Special Magistrate )LQGLQJDQGFRQFOXVLRQVDERYHDUHUHFRPPHQGDWLRQV 6LJQDWXUHVSHFLDOPDJLVWUDWH3ULQWQDPH'DWH 6LJQDWXUH9$%FOHUNRUVSHFLDOUHSUHVHQWDWLYH3ULQWQDPH'DWH ,IWKLVLVDUHFRPPHQGHGGHFLVLRQWKHERDUGZLOOFRQVLGHUWKHUHFRPPHQGHGGHFLVLRQRQ DW $GGUHVV ,IWKHOLQHDERYHLVEODQNWKHERDUGGRHVQRW\HWNQRZWKHGDWHWLPHDQGSODFHZKHQWKHUHFRPPHQGHGGHFLVLRQZLOOEH FRQVLGHUHG7RILQGWKHLQIRUPDWLRQSOHDVHFDOO RUYLVLWRXUZHEVLWHDW Final Decision of the Value Adjustment Board 6LJQDWXUHFKDLUYDOXHDGMXVWPHQWERDUG3ULQWQDPH'DWHRIGHFLVLRQ 6LJQDWXUH9$%FOHUNRUUHSUHVHQWDWLYH3ULQWQDPH'DWHPDLOHGWRSDUWLHV '59 5 5XOH' )$& (II 2022-00837 Page 1 of 4 Broward ✔ 2022-11879 484331000521 FIRSTPOINTE ADVISORS, LLC.200 N OCEAN BLVD POMPANO BEACH, FL 33062✔ ✔ 18,768,430.00 18,768,430.00 18,768,430.00 18,768,430.00 18,768,430.00 18,768,430.00 0.00 0.00 0.00 18,768,430.00 18,768,430.00 18,768,430.00 (See Attached) (See Attached) ✔ LLOYD, PHILICIA 05/21/2023 VAB Clerk 05/23/2023 954 357-7205 https://bcvab.broward.org/AxiaWe LLOYD, PHILICIA VAB Clerk 129 Findings of Fact for Petition 2022-00837: Findings of Facts for Petition 2022-00837 Mark Edelman, Senior Valuation Analyst for the Hillsborough County Property Appraiser’s Office (HCPA) attended by teleconference. Petitioner was not present, but requested their submitted evidence be considered in their absence. HCPA Evidence: Subject is a Medical Office property located at 19151 N Dale Mabry Highway in Tampa 33548. Subject is located in Lake Fern Professional Park. Subject was originally constructed in 2016 and has an effective year built of 2016. Subject has 5,163 square feet of heated area with a land size of 4,672 square feet. Subject has a 1-Story design and Masonry/Stucco construction. Subject Quality rating is 3-Average. Subject is located in a ProPark Pad 1 zoning. 2022 CAMA/Just Value is $1,008,400; Assessed Value is $1,008,400 and Taxable Value is $1,008,400. CAMA/Just Value consists of Building Value- $914,960; Extra Feature Value-$0 and Land Value- $93,440. There is No Truth in Millage (TRIM) reduction. Just Value is supported by development of the Cost, Market (Sales Comparison Approach (SCA)) and the Income Approaches. HCPA gave most weight to the Market Approach. Value Conclusions are $1,147,000 for the Cost Approach; $1,187,000 for Market Approach and $1,188,242 for the Income Approach. HCPA has developed a Market Value Conclusion of $1,174,081 or $227.40 per SF. Cost Approach is developed using Marshall and Swift Calculator method table dated November 2021 for Medical Office Buildings. Subject is rated as Class C- Average Quality and has a base cost of $177.38 per square foot for 5,163 SF. Base cost plus sprinkle system plus other buildings equal a Replacement Cost New (RCN) of $940,425. RCN is increased by 10% for Soft Costs and 15% for Entrepreneurial Profit, which equates to a revised Replacement Cost New (RCN) of $1,203,654. Revised RCN is reduced by 13% Physical Depreciation, this equals a Depreciated Cost New of $1,053,197. Depreciated Cost New plus Land Value of $93,440 equals an Indicated Value by Cost Approach rounded to $1,147,000. Deprecation is based on the Age-Life method using subject’s 5-year actual age and a 40- year economic life (5/40 or 12.5% rounded to 13%). Land Value is taken from the 2022 market land value in the HCPA property record. Market Approach is developed using 12 Sale Comps that sold between 08/09/2019 and 03/24/2022. The 12 Sale Comps sold within a price per SF range from $206 to $345, with an Average of $241 per SF and a Median of $233 per SF. HPCA has established an Indicated Value of $230 per SF or $1,187,000. There are five (5) Comparables that sold within a Cap rate range from 5.7% to 8.8% with an Average of 7%. Income Approach is developed using a Gross Building Area of 5,163 SF and a market rent of $23 SF, which equates to an Estimated Market Rent of $118,749. Estimated Market Rent is reduced by a 7% Vacancy Allowance (or $8,312), which equals an Effective Gross Income (EGI) of $110,437. EGI is reduced by a 15% Operating Expense Ratio (OER) which equals a Net Operating Income (NOI) of $93,871. NOI is capitalized by a 7.90% cap rate, which equates to a Value via the Income Approach rounded to $1,188,242. Market rent is supported by 13 lease comps with an asking rent range from $18 to $40.13 per SF and four (4) lease comps with an effective rent range from $22 to $36.16 per SF. Cap rate supported by Comparable sales , there are five (5) that sold within a Cap rate range from 5.7% to 8.8% with an Average Cap rate of 7%. HCPA used 7.90% HCPA provided 32-pages of evidence that includes: Hillsborough County Property Appraiser’s Office (HCPA) summary; Cost Approach; Subject’s 2022 Hillsborough Property Record; Marshall and Swift calculator table; CoStar Sale comps summary; CoStar Lease comps summary; and a Hillsborough County Property Appraiser- Mass Appraisal Report. The Hillsborough County Property Appraiser’s evidence is Admissible, Relevant and Credible. Mass Appraisal Report includes the 2022 Time Adjustments summary, Mass Appraisal Methodology and an article entitled “Just Valuation, Costs of Sale and the 85%” by HCPA legal counsel Will Shepherd. PET Evidence: Petitioner submitted a 13-page file. Page 4 of 13 is the only page provided by the Petitioner that pertains to the subject property in this Petition hearing. Petitioner’s page 4 is a summary of the Cost Approach. Cost Approach is developed using a base cost of $142 per SF for 5,163 SF or $733,146. Base cost is increased by sprinklers, floor area/perimeter and local costs multipliers, which equates to a Total Improvement Replacement Cost of $604,867. Total Improvement Replacement Cost is reduced by 8% physical depreciation, which equals a Total Depreciated Cost of $556,478. Total Depreciated Cost-plus Land Value of $140,160 equals a Total Market Value by Cost Approach of $696,638. Petitioner’ s evidence does not include support for the Marshall and Swift base cost of $142 per SF or subject’s land value of $140,160 . Cost approach is the only approach developed by the Petitioner for the subject property. Per Florida Statutes (F.S.) 192.042 (1) - All Real property shall be assessed according to its Just Value on January 1 of each year. In arriving at Just Value, Florida law requires the property appraiser consider eight criteria specified in Florida Statute 193.011. The purpose of Florida Statute 193.011 is to ensure that the county property appraiser arrive at the fair market value of the property. 2022-00837 Page 2 of 4130 The Florida Supreme Court in their landmark decision of 1965 established that “…fair market value” and “just valuation” should be declared “legally synonymous…” Walter v. Schuler, 176 So. 2d 86 (Fla. 1965). Fair market value is defined as “the amount a purchaser willing but not obligated to buy, would pay to one willing but not obliged to sell “. Both the Florida constitution and Florida Statute 193.011 require that the county property appraisers appraise property at its “just value” not fair market value. Hillsborough County Property Appraiser (HCPA) evidence includes a Hillsborough County Property Appraiser- Mass Appraisal Report. This Mass Appraisal Report is submitted with HCPA’s evidence to establish the presumption of correctness in Value Adjustment Board hearings, by explaining the process utilized by HCPA in determining value in the Mass Appraisal context. In accordance with Florida Statute 194.301 (1) which states, “The value of property must be determined by an appraisal methodology that complies with the criteria of Florida Statute 193.011 and professional accepted appraisal practices.” HCPA uses the Mass Appraisal Report to summarize the techniques utilized to comply with Florida Statutes and accepted appraisal practices. HCPA states they utilize a method known as “Mass Appraisal,” which is defined as the process of valuing a group of properties as of a given date, using common data, standardized methods, and statistical testing. (Mass Appraisal definition source- International Association of Assessing Officers (IAAO). Mass appraisal method used by HCPA is a computer system called a Compute Assisted Mass Appraisal or “CAMA” system. This CAMA system incorporates the (3) recognized approaches to value: Cost, Sales Comparison, and Income Approaches. CAMA system automates the (3) approaches by creating valuation models that are designed to reflect how buyers and sellers interact in the market. The valuation models are designed to predict mass appraisal values using replacement cost, accrued depreciation, sales prices and/or projected income. When developing land value and there is a scarcity of land sales, the mass appraisal system also considers Allocation, Extraction or Land Residual techniques to establish Land Value. These land value techniques rely on measuring land value from an analysis of improved parcels and development costs. Mass Appraisal Report outlines the 4-step process uses in the CAMA system. Although the Cost, Sales Comparison and Income Approaches are considered, the selection of the approach or approaches that are used depend on the property type being appraised. The type of approach or approaches selected is typically to mirror the decision-making models contemplated by buyers and sellers, when making pricing decisions or mirror values that are driven sales comparison decision making models. Once the models are developed and calibrated, they are applied to groups of properties utilizing the CAMA system. This system works to assure properties in a particular class or subclass are valued equitably. If there are significant differences in a group, adjustments can be made. In arriving at Just Value, Florida law requires the HCPA consider eight (8) criteria specified in Florida Statute 193.011. In the case of this petition hearing HCPA submitted evidence that gave consideration to the eight (8) criteria by based on the following: (1) Present cash value of the property- HCPA developed the Cost, Market (Sales Comparison) and Income Approaches. Sales Comparison approach is developed using 12 Comparable sales that sold between 08/09/2019 and 03/24/2022. Petitioner did not develop the Sales Approach or present any comparable sales. (2) Highest and Best Use- Subject is a Medical Office building built in 2016. Subject is located in an Office Park. No evidence has been provided that would support an alternate use “As Improved” other than Subject current and continued use as a Medical Office building, which its Highest and Best Use. (3) Location of property- Subject is a medical office building located in the Lake Fern Professional Park. (4) Quantity or size of property- HCPA applied a selection criterion in CoStar for Medical Office with a property size range between 1,000 and 10,000 SF; and excluded non arm’s length transactions. (5) Cost and Present Replacement Value of any improvements thereon- HCPA developed the Cost Approach and provided the Marshall and Swift tables as support for subject’s base cost. Land Value is taken from the 2022 market land value property record. Petitioner developed the Cost Approach but did not provide any support for the Marshall and Swift base cost or land value. (6) Condition of property- HCPA uses an Average Quality rate for the Subject and applied the same rating of Class Average from the Marshall and Swift cost tables. (7) Income from property- HCPA’s Income Approach is developed, and market rent is supported by the 14 lease comps. HCPA did not provide support for vacancy rate, and operating expense ratio. Cap rate is supported by Cap rates derived from five (5) of HCPA’s comparable sales provided. However, HCPA states most weight was given to the Market Approach. Petitioner did not develop the Income Approach. (8) Net proceeds of the sale of the property- HCPA states the Costs of Sale is incorporated into the CAMA system value model. Appraisal Report is developed based on Market Value, not Fair Market or Just Value. Per the Mass Appraisal Report there is consideration given for Sale Price by applying an 85% assessment to time adjusted sales price ratio. 2022-00837 Page 3 of 4131 Subject’s 2022 Just Value is $1,008,400. Using the Value Indicted by the Market (Sale Comparison) Approach, Subject’s Value is reconciled to $1,187,000. Just Value is 85% or ($1,008,400/ $1,187,000) of the Adjusted Sale Price. This an indication that consideration has been given for Costs of Sale. In Conclusion, Hillsborough County Property Appraiser (HCPA) has submitted sufficient evidence to establish the presumption of correctness, Petitioner has not submitted sufficient evidence to overcome HCPA’s presumption of correctness. Petition’s Costs Approach evidence has no support for base cost or land value used. Petitioner did not develop the Market (Sales Comparison) or Income Approaches. Evidence provided by HCPA’s supports Subject’s Just Value includes consideration for the eight criteria. HCPA has complied with all eight (8) criteria of Florida Statutes 193.011. HCPA also considered and developed the Cost, Market (Sales) and Income Approaches. Petition hearing is a Real Property hearing. None of HCPA’s evidence identifies a non-realty component attributed to the Subject property’s value. There is no non-realty component attributed to the property record card. Petitioner did not provide sufficient evidence to overcome the Property Appraiser’s presumption of correctness. Therefore, it is the SM’s recommendation, to Deny the Petition. Conclusions of Law for Petition 2022-00837: Florida Law allows the Property Appraiser to establish a presumption of correctness. For the Property Appraiser to establish a presumption of correctness for the assessment, the admitted evidence must prove by a preponderance of the evidence that the Property Appraiser’s just valuation methodology complies with Section 193.011, Florida Statutes, and professionally accepted appraisal practices. In the instant matter, the Property Appraiser established a presumption of correctness for the assessment because the admitted evidence proves by a preponderance of the evidence that the Property Appraiser’s just valuation methodology complies with Section 193.011, Florida Statutes, and professionally accepted appraisal practices. Since the Property Appraiser established a presumption of correctness, the Petitioner must overcome the established presumption of correctness by proving that the admitted evidence fails to prove by a preponderance of the evidence that: (a) the Property Appraiser’s just valuation does not represent just value; or (b) the Property Appraiser’s just valuation is arbitrarily based on appraisal practices that are different from the appraisal practices generally applied by the Property Appraiser to comparable property within the same county. In the instant matter, the Petitioner failed to overcome the Property Appraiser’s established presumption of correctness because the admitted evidence fails to prove by a preponderance of the evidence that: (a) the Property Appraiser’s just valuation does not represent just value; or (b) the Property Appraiser’s just valuation is arbitrarily based on appraisal practices that are different from the appraisal practices generally applied by the Property Appraiser to comparable property within the same county. Therefore, the appraisal should be upheld. The relief is denied and the decision is being issued in order that any right the Petitioner may have to bring an action in circuit court is not impaired. 2022-00837 Page 4 of 4132 Page 1 of 2 COLLIER COUNTY VALUE ADJUSTMENT BOARD VERIFICATION OF SPECIAL MAGISTRATE APPLICANT QUALIFICATIONS Name of Applicant: Steven L. Nystrom Position of Interest: Appraiser Special Magistrate and TPP Special Magistrate New Applicant: Y Returning Applicant: N Application Received: 7/3/23 Application Reviewed: 7/3/23 Resume Received: 7/3/23 Resume Reviewed: 7/3/23 Letters of Reference Received: 7/3/23 Letters of Reference Reviewed: 7/3/23 F.S. §194.035 and F.A.C.§12D-9.010 Verification (performed on 7/3/23 by HEC): Y/ N Criteria Y/N Criteria N Elected or appointed official of the county? N Employee of the county? N Elected or appointed official of a taxing jurisdiction or of the state? N Employee of a taxing jurisdiction or of the state? N Represent a person before the value adjustment board in current tax year? Y Provide copy of license? Position: applying to hear exemption and classification appeals Member of The Florida Bar? at least 5 years’ experience in the area of ad valorem taxation, or Florida Bar Number: at least 3 years’ experience in the area of ad valorem taxation and has completed DOR training and passed exam for current VAB session Y Position: applying to hear valuation of real estate appeals Y State certified real estate appraiser? Y at least 5 years’ experience in real property valuation, or Y License No.: RZ2169 Expires: 11/30/24 Type of License – General at least 3 years’ experience in real property valuation and has completed DOR training and passed exam for current VAB session Y Position: applying to hear valuation of tangible personal property appeals Y Designated member of a nationally recognized appraiser’s organization? Y at least 5 years’ experience in tangible personal property valuation, or Y Name of Organization: Appraisal Institute-AI at least 3 years’ experience in tangible personal property valuation and has completed DOR training and passed exam for current VAB session * Applicant has not completed DOR training for current VAB session, as the same was not available at the time of submission, but Applicant has done so for the previous VAB session and the Collier County VAB will be requiring this of the Applicant for the 2023 VAB session, when available. 77 Page 2 of 2 Prior Service Comments/Concerns: Per VAB Counsel, Applicant has provided exceptional work product to the VABs of Lee County, Hendry County, Hernando County, and Sumter County during previous years, has provided services with professionalism and courtesy, and would be a wonderful addition to the VAB. VAB Counsel has had the pleasure of working with Applicant in Lee, Hendry, Hernando, and Sumter Counties. Concerns/Potential Conflicts: VAB Counsel must note that Applicant has added information regarding a DUI/reckless driving incident on his Lee County application, which is currently being contested. VAB Counsel has spoken with Applicant about the situation; Applicant advised that Applicant is taking all measures to ensure that the incident is not repeated and assures that Applicant’s work product was not affected at any time due to any alleged substance use. VAB Counsel will also note that Applicant requested that VAB Administration contact him for scheduling and did not provide any dates of unavailability. 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 the 3rd day of July, 2023, 2) that the Applicant is qualified to serve as an appraiser special magistrate for residential, commercial, and tangible personal property, 3) that the approval of the Applicant as special magistrate is based solely upon the experience and qualifications of the Applicant, 4) that the approval of the Applicant as special magistrate is not influenced by the property appraiser, and 5) that the approval of the Applicant as special magistrate 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 Supplements Attached: Applicant’s VAB Applications for Lee County and Hillsborough County, Applicant’s Information Sheet for Hillsborough County, Letter of Interest (provided via email), Resumé, Applicant’s statement of VAB experience in Florida (extensive), copy of Applicant’s appraiser’s license (general appraiser), Proof of Applicant’s Appraisal Institute Profile, Two (2) Letters of Recommendation (from 2019), One (1) Writing Sample Post application and approval - Applicant Special Magistrate competent to hear VAB petitions: _____________ Date Applicant Special Magistrate completed DOR training for current VAB session Holly E. Cosby, Esq. - VAB Counsel Holly E. Cosby, Esq. Digitally signed by Holly E. Cosby, Esq. DN: cn=Holly E. Cosby, Esq., o=Law Office of Holly E. Cosby, PA, email=holly@cosbylaw.com, c=US Date: 2023.07.03 11:45:46 -04'00' 78 79 80 81 82 83 APPRAISER SPECIAL MAGISTRATE INFORMATION SHEET Instructions: Please TYPE or PRINT LEGIBLY. When submitting this form with your resume, it is not necessary to include a cover letter. Enclosed is a copy of the application to be forwarded to the Value Adjustment Board (VAB) for the 20tax year. COMPLETED APPLICATIONS MUST BE RECEIVED IN OUR OFFICE NO LATER THAN Friday, 0D\. NAME: ___________________________________________________________________________________ MAILING ADDRESS: ______________________________________________________________________ TELEPHONE NUMBER: ________________________ FAX NUMBER: ______________________________ E-MAIL ADDRESS: NUMBER OF YEARS EXPERIENCE IN AS AN APPRAISER: REAL PROPERTY VALUATION: ___________ TANGIBLE PROPERTY VALUATION: _________ DO YOU HAVE VAB EXPERIENCE HEARING: _______ TANGIBLE PERSONAL PROPERTY PETITIONS _______ ONE TO FOUR UNIT VALUATIONS AS A FLORIDA CERTIFIED RESIDENTIAL APPRAISER _______ ANY TYPE OF REAL PROPERTY VALUATIONS AS A FLORIDA CERTIFIED GENERAL APPRAISER NUMBER OF YEARS EXPERIENCE AS A SPECIAL MAGISTRATE: ____________ Initial all items as an acknowledgment: ____ I do not have any potential conflicts of interest or conflicts of interest the Board should be advised of prior to appointment. ____Attendance at the Special Magistrate Orientation session is mandatory. Compensation is approved. ____ Attendance at the Value Adjustment Board meetings may be requested where recommendations are being approved. ____ Must be a FLORIDA CERTIFIED RESIDENTIAL APPRAISER to hear real property valuations of one to four units and/or a FLORIDA CERTIFIED GENERAL APPRAISER for any type of real property valuations with a minimum of five years experience. ____ Must complete Department of Revenue Special Magistrate Training for the 20tax year (at own expense) and produce a DOR Statement of Completion prior to conducting hearings. ____ Hearings will be conducted by qualified Special Magistrates, with five years experience, as outlined in F.S. 194.035, for periods beginning as early as 8:30 a.m. and ending when the last scheduled hearing is completed (normally 2:30 p.m. or shortly thereafter). ____ At the conclusion of the hearings, Recommended Decisions should be completed at the hearing site by 5:00 p.m. or, no later than twenty-one calendar days,unless additional research is required. ____&RPSHQVDWLRQ LV QRW SURYLGHG IRU OXQFK SHULRGV WUDLQLQJ PLOHDJH SDUNLQJ SRVWDJH RU RWKHU H[SHQVHV 7KH FRPSHQVDWLRQLVSHUKRXUIRUDWWHQGLQJVFKHGXOHGKHDULQJVDQGSUHSDULQJILQGLQJVRIIDFWVDQGFRQFOXVLRQVRI ODZ0DJLVWUDWHVZLOOEHSDLGWKUHHKRXUVPLQLPXPSHUVFKHGXOHGKHDULQJGD\XQOHVVFDQFHOODWLRQQRWLFHLVJLYHQ PRUHWKDQKRXUVLQDGYDQFH7KHWKUHHKRXUPLQLPXPLVQRWSDLGIRURULHQWDWLRQPHHWLQJV ____12D-9.010(4)(c) During a tax year in which a Special Magistrate serves,heor shemustnotrepresentanypartybefore the board in any administrative review of property taxes. ____ This document and any material submitted will become part of the public record. ____ If appointed a special magistrate, I will adhere to 12D-9.022 relating to disqualification or recusal. Understanding the above information, I wish to be considered for appointment as a Special Magistrate by the VALUE ADJUSTMENT BOARD of Hillsborough County, Florida. Signature:Date: _________________________________ Revised 0//20 Steven L Nystrom 5044 Cypress Trace Drive, Tampa FL 33624 (813) 928-9119 nystrom@newstreamcompanies.com 33 13 yes yes yes 20 sn sn sn sn sn sn sn sn sn sn sn 05/16/2023Steven Nystrom Digitally signed by Steven Nystrom Date: 2023.05.16 08:50:07 -04'00' 84 From:Steven Nystrom To:Marty G. Rustin Cc:value adjustment board; holly@cosbylaw.com; Derek M. Johnssen Subject:Re: Collier County VAB Special Magistrate Application Date:Monday, July 3, 2023 10:36:15 AM Attachments:image001.png Fond regards all, Sounds good Marty. You can consider this my Letter of Intent / Consent regarding the hourly rate and mileage for the VAB 2023-2024 season. I look forward to serving Collier County this year. All the best, Virus-free.www.avg.com On Fri, Jun 30, 2023 at 4:45 PM Marty G. Rustin <marty.rustin@collierclerk.com> wrote: Hello Mr. Nystrom, Good day to you. I apologize for the delay in our processing and getting back to you in response to your inquiries. On behalf of the Collier County VAB Admin, we would like to proceed with appointing you as a Special Magistrate for the VAB 2023 Session. Please note our pay rate is $150/hour. Mileage reimbursement would apply if your location were outside Collier County. Please confirm that you agree with the pay rate and mileage terms. Please reply all to this email. We look forward to hearing from you and proceeding with next steps for appointment. Thank you. Marty for VAB Admin Marty Rustin Board Minutes & Records Supervisor Value Adjustment Board Project Manager Office: 239-252-8399 Fax: 239-252-8408 marty.rustin@collierclerk.com Collier County Clerk of the Circuit Court & 85 Comptroller Board Minutes & Records Department 3299 Tamiami Trail East, Suite #401 Naples, FL 34112-5746 www.CollierClerk.com This electronic communication contains information intended solely for the named addressee(s). If you have received this communication in error, please forward the email in its entirety to the Clerk's Office at collierclerk@collierclerk.com and delete the email. Under Florida Law, email addresses are public. -- Steven L Nystrom, MAI Principal- NewStream Companies President of Peace By Prosperity NGO Website: www.NewStreamCompanies.com Website: www.peacebyprosperity.org/ 5044 Cypress Trace Drive Tampa, Florida 33624 Phone (813) 928-9119 Email: Nystrom@NewStreamCompanies.com Appraisal Institute - International Relations Committee 200 W. Madison St, Suite 1500, Chicago IL - USA Chairman, Commission 9 2015-2018, FIG International Federation of Surveyors Fédération Internationale des Géomètres Internationale Vereiningung der Vermessungsingenieure Kalvebod Brygge 31-33 DK-1780 Copenhagen V http://www.fig.net/organisation/comm/9/2015-2018/officers_15-18.asp www.fig.net National Society of Professional Surveyors Delegate to Commission 9 - FIG USA NSPS -Website: www.nsps.us.com 86 Steven L. Nystrom, MAI – Senior Real Estate & Land Policy Consultant 5044 Cypress Trace Drive x Tampa, FL 33624 x Phone: 813-963-3510 x Fax: 813-963-3510 EXECUTIVE PROFILE Over 30 years of complex real estate consulting experience with specialties in real estate valuation, real estate taxation, international real estate consulting, litigation support, international relations, land policy economics and global macroeconomics. x Current President of NewStream Companies, an international real estate consulting firm based in Tampa, Florida, USA. NewStream Companies performs a wide variety of real estate consulting such as the valuation of commercial facilities, risk analysis of multi- billion-dollar asset portfolios securing commercial mortgage-backed securities and land policy consulting on an international scale. x International relations for professional organizations and global macro-economic consulting on real estate and land policy related issues. This is directly focused on problem solving for complex land policy, land tenure, valuation, real estate taxation, informality, pandemic & disaster resilience/recovery, real estate taxation, and structural factors underpinning engines of economic growth in emerging and established economies. This consultancy has assisted many groups including the World Bank, United Nations (UNECE WPLA & GLTN), World Citizen Consulting (NGO), the ECE, and the International Federation of Surveyors NGO (FIG), for the Appraisal Institute 2005 to 2011 & 2023, and the National Society of Professional Surveyors (NSPS). x Steven L. Nystrom MAI also serves as a Special Magistrate in many of Florida’s Counties. This is a quasi-judicial position, hired by the Clerk of the Court, where he makes recommendations on hundreds of real estate taxation related hearings each year, and thousands of hearings since 2003. EXECUTIVE PERFORMANCE OVERVIEW x Strategic Control; Complete operational control of NewStream Companies. x Complex Project Management often involving world scale topics. x Creative Problem Solving and Teamwork; Positive contribution on the world’s most complicated real estate related economic professional forums. 87 Steven L. Nystrom, MAI – Senior Real Estate & Land Policy Consultant 5044 Cypress Trace Drive x Tampa, FL 33624 x Phone: 813-963-3510 x Fax: 813-963-3510 x International Land Policy: Understanding and flexibly adapting the worlds’ tool kit of methodologies to greatly varying situations, economies, and cultures. Research papers were written and presented on the World Financial Crisis, Land Lease Economies, Industrial Efficiency, Diagnostic Tools for the Valuation Profession, Land Tenure Alternatives. (Available at NewStream Companies.com), and expert assistance was provided in writing, reviewing and editing the GLTN Guidebook on the Valuation of Unregistered Lands, FIG Real Estate Task Force project, the Appraisal Institute Real Estate Valuation in Global Markets textbook, the CIPE Scorecard Project, and authored the Informal Market analysis of Greece & Albania, the UNECE’s Guidelines for the Formalization of Informal Constructions (2019) publication(s), the COVID 19 Recovery Action Plan for Informal Settlements in the ECE (2021), as well as two lecture series, at the University of Geneva related to these publications, as well as related podcasts & taped workshops. PROFESSIONAL EXPERIENCE x Appraisal and consulting experience consists of a wide variety of complex valuation and consulting assignments. These include both large and small income producing commercial properties, special use properties, international facilities, vacant land, litigation assignments, condemnation or eminent domain appraisals, environmentally sensitive wetlands, lease analysis and many large unique industrial, office and retail facilities. x Land policy speaking, writing and research experience related to land tenure, valuation, real estate taxation, global real estate related macroeconomics, creative land policy, informal markets, and other structural land market topics on most of the world’s continents. x Asset management experience consists of appraisal summary reviews, broker interviews, site inspections, and market analysis reports for the purchase and sale of huge multi- billion dollar commercial mortgage and conduit portfolios. x International relations representing professional organizations to the International Federation of Surveyors (FIG), the World Bank, the United Nations, and other NGO’s, governments, and institutions. x Cash flow analysis experience consists of modeling in Pro-Ject+, Argus, Dyna Lease, and Center for a wide variety of commercial properties. x Real Estate Taxation, Quasi-judicial and Litigation experience through litigation support related to appropriate, accurate, and ethical real estate practices. Thousands of quasi- judicial hearings were presided upon with recommendations made relating to all types of real estate assets in many Florida Counties where I serve as a Special Magistrate. 88 Steven L. Nystrom, MAI – Senior Real Estate & Land Policy Consultant 5044 Cypress Trace Drive x Tampa, FL 33624 x Phone: 813-963-3510 x Fax: 813-963-3510 PROFESSIONAL CAREER CHRONOLOGY x August 1998 - Current Principal – NewStream Companies A Florida based international real estate appraisal, and consulting firm which provides a wide range of specialized real estate services across the globe. x Sept. 1995 – Aug. 1998 Senior Appraiser - General Motors Acceptance Corporation An international real estate appraisal and consulting firm. x May 1993- June 1995 Senior Associate - Ratcliffe, Cali, Duffy & Hughes A dominant metropolitan Washington D.C. based real estate appraisal and consulting firm. x May – August 1992 Internship - Attaway, Thompson, Jeffers & Associates A highly respected real estate appraisal and consulting firm serving the southeastern United States. x 1989-1990 Associate - Appraisal Company of Key West (Key West, Florida) x 1988-1989 Real Estate Sales Associate - Coldwell Banker (Key West, Florida) CERTIFICATIONS, LICENSING, HISTORY AND OTHER x Member of the Appraisal Institute, MAI Designation, No. 11132 x Certified General Appraiser, State of Florida, RZ2169 x Chairman of the FIG Federation of International Surveyors, Comm. 9 (2005-2018) x Past Delegate to FIG for the Appraisal Institute x Current Delegate to FIG Commission 9 for NSPS x Working Representative to the United Nations & World Bank for Peace by Prosperity x Appraisal Institute, International Relations Committee (2006-2011 & 2023-2024) x Past Appraisal Institute Instructor ACADEMIC BACKGROUND x Bachelor of Arts - Major - Economics (Liberal Arts & Sciences) - University of Florida x Masters of Arts - Real Estate Appraisal Program - University of Florida 89 Steven Nystrom MAI has served as a Special Magistrate in the following counties for the noted years: Pinellas 2003, 04, 05, 06, 07, 08, 09, 10, 11, 12, 13, 14, 15, 16, 17, 18, 19, 20, 21, 22 Pasco 2005, 06, 07, 08, 09, 10, 11, 12, 13, 14, 15, 16, 17, 18, 19, 20, 21, 22 Polk 2016, 17, 18, 19, 20, 21, 22 Manatee 2016, 17, 18: Sumter 2017, 18, 19, 20, 21, 22 Lee 2007, 08, 09, 10, 11, 12, 13, 14, 15, 16, 17, 18, 19, 20, 21, 22 Hillsborough 2008, 09, 10, 11, 13, 14, 15, 16, 17, 18, 19, 20, 21, 22 Hendry 2008, 09, 10, 11, 12, 13, 14, 15, 16, 17, 18, 19, 20, 21, 22 Monroe 2018, 19, 20, 21, 22 Charlotte 2013, 14, 15, 16, 17, 18, 19, 20, 21, 22 Hernando 2018, 19, 20, 21, 22 TPP: Charlotte 2013, 14, 15, 16, 17, 18, 19, 20, 21, 22 TPP Lee 2014, 15, 16, 17, 18, 19, 20, 21, 22 TPP Pinellas 2014, 15, 16, 17, 18, 19, 20, 21, 22 TPP Hillsborough 2017, 18, 19, 20, 21, 22 TPP Manatee 2016, 17, 18 TPP Hernando 2018, 19, 20, 21, 22 TPP Monroe 2018, 19, 20, 21, 22 TPP Experience Include the following; Steven L. Nystrom MAI 05/12/2023 TPP Length of Experience I have been in the appraisal industry since 1989. As such, I have 33 years of experience. 90 A: TPP is a component of the value for hotels, bars, restaurants, day care facilities, some special purpose properties and single-family residential valuation for VAB cases. Additionally, cost analysis (the primary approach for TPP) is the core of insurance valuation. Over this entire period I have had a fair number of each these assignments and estimating the value of the TPP, deducting for TPP, appropriately considering TPP, and/or utilizing cost analysis is an significant (if secondary) portion all of these analyses. B: I also have 10 years of experience doing TPP VAB Special Magistrate work including the counties previously noted and have extensively studied the DOR guidelines regarding TPP, and the ASA TPP text book (Valuing Machinery and Equipment 3rd edition). I have taken (and passed) the DOR test each year from 2013-2022. C: Considering TPP (valuing and deducting for it) has also been part of the scope of work of my single family residential VAB work. I have performed single family VAB magistrate work for about the last 17 to 18 years. I currently consider my weighted experience to be 13 years overall as it relates to TPP. 91 92 Welcome Steven [ logout ] 93 AI Continuing Education: An Overview Account #:47758 Practicing Status: Practicing Status: Designated Member - CE Renewal (Required) Need Help? AI CE Cycle Start: 12/10/2021 (312) 335-4111 AI CE Cycle End: 12/31/2026 ce@appraisalinstitute.org CE Extension Application Locked Unlocked Under Review Met AI Affiliation Active Affiliation Standards Click blue link above to register or report. Pending Completion by Dec 31 2026 AI Business Practices and Ethics Click blue link above to register. Pending Completion by Dec 31 2026 500 Points Pending Points 94 Click blue link above for more information. • Report education and service from outsider providers • View status of your AI CE progress • Report service to the AI and the real estate profession For more information please view our AI Continuing Education: An Overview Join Contact Us Donate Terms & Conditions Privacy Policy 95 96 GoodmorningMr.Nystrom, YouhaveservedasaSpecialMagistratewithHillsboroughCountforthepast10years.Duringthattime, youhavebeenverydependable,handlingeverythingfromthesimplest,tothemostcomplexVAB hearings.Yourrecommendationsforthesehearingsarebothwellwrittenanddeliveredinatimely basis. WelookforwardtoyouservingwithHillsboroughCountyin2019. Ifyouhaveanyquestionsorconcerns,pleasedonothesitatetocontactme. Sincerely, WillCaban Supervisor|ValueAdjustmentBoard/BOCCRecords P:(813)307Ͳ7081|F:(813)272Ͳ5044 E:william.caban@hillsclerk.com|W:www.hillsclerk.com OldCountyCourthouse,Room140 419PierceStreet,Tampa,FL33602 97 PETITION NO. AV-374 RECOMMENDATION OF SPECIAL MAGISTRATE VALUE ADJUSTMENT BOARD PASCO COUNTY, FLORIDA IN RE: THE PETITION OF: TAH 2017-1 Borrower LLC PARCEL NO: 30-26-16-0260-00000-1630 SUMMARY OF EVIDENCE 1 The Petitioner, SAM WAN of RYAN LLC for TAH 2017-1 Borrower LLC DID appear before the Special Magistrate telephonically to give testimony. The Property Appraiser was represented by CHRIS POE, TIM KEOUGH, and DANIEL VILLA. All parties present were put under sworn oath. 2 The Property Appraiser shows a just value of $ 153,705 an assessed or capped value of $ 142,390, and a taxable value of $ 142,390. 3 The Petitioner has estimated just value to be $120,400. 4 Subject Property Type: The subject is a 1,356 SF single family residence and was originally constructed in 1968. It is located at 4025 Baden Dr., Holiday FL. 5 The PAO evidence consists of hearing notices and correspondence, valuation package, legal data, market conditions support data, verbal testimony, and a comparable sales analysis. 6 The Petitioners evidence consists of a petition, DR 493 data, sales data/subject sale, and a sales analysis. 7 For efficiency, all parties agreed to incorporate by reference data and discussions from past hearings (throughout the day and a second day if the Petitioner’s representative did not change) by all the parties in the consideration of evidence for this petition. 8 Per testimony, the evidence exchange complied with statutory time-frame requirements. No objections were made by any party present as it relates to data submittal. All of the evidence noted above is considered admissible. 9 Overall, there is sufficient, relevant, and credible information available, from which a reliable estimate of just, assessed and taxable value can be estimated. 98 BASIC AND UNDERLYING FINDINGS OF FACT 10 The PAO relied primarily upon the sales comparison approach to value with no weight on cost or income analysis. The Special Magistrate considers this appropriate. 11 The PAO supplied improved from the immediate area. They performed an adjustment process and only utilized qualified sales transactions. They considered that the subject property was likely renovated to a minimum of average or above average condition after their purchase by this owner and a picture was provided. The Petitioner did concur that this is the standard business model of this owner, but the level of renovation can vary greatly with specifics unavailable for this petitioned parcel. 12 The Petitioner analysis was made using “total adjusted area” or “effective area” for the subject and improved sales in their analysis. A property record card was not supplied, and the Petitioner did not indicate what the heated area is at the comparable sales. No explicit adjustment was made for pools, and extra features. The lack of detail regarding the heated area at the comparables (which may or may not vary greatly with the subject) as well as the lack of extra feature adjustment decreases the reliability of the Petitioner analysis. 13 The PAO performed an analysis of the market conditions changes over the 2021 period and concluded to 2% per month. This analysis was very well supported and considered countywide data as well as the specific subdivisions that the Ryan LLC representative was presenting this year to the PAO. This analysis is credible and reliable. The Petitioner used a lower figure of 1.625% per month but did not adequately support how this figure was calculated. 14 The Petitioner supplied sales data such as the subject sale and/or a comparable sales approach to support their estimate of value. 15 The PAO supplied 4 and the Petitioner supplied 3 improved sales (including the subject sale(s) if appropriate). The Petitioner sales included 0 also used by the PAO. 1 of the PAO sales and 1 of the Petitioner sales were outliers, and/or too dissimilar and were not utilized. 3 of the PAO and 2 of the Petitioner submitted sales are considered relatively reliable. 16 The Special Magistrate reviewed the improved sales data and analysis performed by each party. When necessary, the Special Magistrate applied somewhat different adjustment for various factors and performed a recalculation. The Special Magistrate used an appropriate size/scale/SF adjustment of $125/SF for PAO heated area data, and $115/SF when analyzing the Petitioner effective area data, small adjustments for age, and an 99 10% COS appropriate for this specific subject property. Small adjustments were made for other factors such as age/condition, bathrooms, pools, porch areas, garages, and extra features. The Special Magistrate used somewhat different factors at times, and these are shown in the Magistrate notes. After adjustment, 5 of the 5 sales reliably and credibly support the PAO just value conclusion. 17 The PAO applied a 15% cost of sales factor in each of their approaches to value. Proper consideration of the 1st and 8th criteria for the subject property would be approximately 7-12% (cost of sales adjustment; estimated to be brokerage cost of 5-7%, personal property 1-2%, and financing costs of 1-3%, properly considered for the subject). The Special Magistrate will consider this when weighting the appropriateness of each parties conclusions and the assessment level. Intangible value of approximately 0% is appropriate for the subject property. 18 The DOR utilize 15% cost of sales in their oversight function for all property in aggregate. The Magistrate has considered the specific subject property in relation to cost of sales factors as follows (certain scale and property types will vary significantly if cost of sales is to be performed according to statute). 19 Subsection 193.011(8), F.S., requires proper consideration of the “net proceeds of sale,” regardless of whether an actual sale of the property has occurred. See Turner v. Tokai Financial Services, Inc., 767 So.2d 494 (Fla. 2nd DCA 2000) review denied 780 So.2d 916 (Fla. 2001). However, the statute does not require the property appraiser to select the value generated by the application of Subsection 193.011(8), F.S., and apply it in a blanket fashion to all assessments. See Turner v. Tokai Financial Services, Inc., 767 So.2d 494 (Fla. 2nd DCA 2000) review denied 780 So.2d 916 (Fla. 2001). 20 All property is to be assessed at 100% of just value Walter v. Schuler 176 So.2d 81 (Fla 1965). The terms "just value" "fair market value' and "full cash value" are legally synonymous. Id. 21 The 1st and 8th criteria were introduced by the legislature after this ruling, suggesting that the legislature wishes real estate to be taxed net of typical sales costs. This implies that “just value” is in fact equal to “market value net of typical sales costs”. The Special Magistrate training material for the current year also consistently and strongly advises a deduction for 1st and 8th criteria. 22 The PAO testified to documentation that pertains to the DOR treatment of the eight criteria required under FS 193.011. The PAO testified to and has documented how each of the criteria was considered and addressed to the property at issue, as part of the development of the assessment. The PAO addressed the requirements of FS 193.011 as follows: 100 “Factors to consider in deriving just valuation. – In arriving at just valuation as required under s. 4, Art. VII of the State Constitution, the property appraiser shall take into consideration the following factors: (1) The present cash value of the property, which is the amount a willing purchaser would pay a willing seller, exclusive of reasonable fees and costs of purchase, in cash or the immediate equivalent thereof in a transaction at arm's length; The sale of similar properties is considered within the PAO CAMA system, as well as within their direct application of sales comparison analysis. An adjustment is made for cost of sales as noted under Criteria 8. (2) The highest and best use…,(shortened) Land use and building codes were considered along with the character of any existing site improvements, as noted on the submitted subject property data. Comparable data was chosen appropriately based on this information. (3) The location of said property; The subject property is assigned a location code within the PAO database related to its specific location. Comparable data is chosen with as similar a location as is possible, while also considering the other relevant factors. (4) The quantity or size of said property; The size of both site and site improvements are based on data contained with the PRC and all comparables are chosen with as similar size as possible, while also considering and weighing the other relevant factors. (5) The cost of said property and the present replacement value of any improvements thereon; The PAO uses cost data within their CAMA cost/market hybrid model. When applicable, a pure reproduction cost new and depreciation factors are also estimated and utilized within a cost approach to value. (6) The condition of said property; The PAO considers condition through periodic site inspections, actual age, and information submitted to them by property owners. A % good or % depreciation factor is noted in their subject documentation and/or PRC card. (7) The income from said property; and When applicable, the PAO prepares an income capitalization analysis based on market data contained in their files as well as general market statistics. Actual subject performance is also considered when that information is available. (8) The net proceeds of the sale of the property, as received by the seller, after deduction of all of the usual and reasonable fees and costs of the sale, 101 including the costs and expenses of financing, and allowance for unconventional or a typical terms of financing arrangements. When the net proceeds of the sale of any property are utilized, directly or indirectly, in the determination of just valuation of realty of the sold parcel or any other parcel under the provisions of this section, the property appraiser, for the purposes of such determination, shall exclude any portion of such net proceeds attributable to payments for household furnishings or other items of personal property.” The PAO considers cost of sales within each approach to value, and reconciliation. Sales prices of comparable properties are adjusted downward, typically at near 15%, and mathematical models utilizing an equivalent adjustment are applied to all approaches. 102 ULTIMATE FINDINGS OF FACT Florida Statute section 194.301 elaborates the standards of review that the Special Magistrate must apply to any petition to the Value Adjustment Board. The statute states as follows: Pursuant to Section 194.301, the Property Appraiser’s assessment shall be entitled to a Presumption of Correctness if the Property Appraiser shows, by a preponderance of the evidence, that the Property Appraiser considered each of the eight criteria set forth in Section 193.011, the Property Appraiser applied the correct appraisal methodology based upon the characteristics of the property, and the Property Appraiser did not use appraisal practices which are different than the appraisal practices generally applied by the Property Appraiser to comparable property in the same county. 1 In accordance with Rule 12D-10.003(5)(a), it is concluded that the PAO DID establish a presumption of correctness by properly considering the eight criteria described in FS 193.011. Further, it is concluded that the methodology used by the PAO IS appropriate and DOES comply with professionally accepted appraisal practices for the subject property type. The Petitioner DID NOT overcome the presumption of correctness. 2 The Petitioner HAS NOT shown by a preponderance of evidence that the assessment was based on an arbitrary appraisal practice different from like property in the same county. 3 The Petitioner HAS NOT shown by a preponderance of the evidence that the assessment is excessive. Thus, the assessed value DOES NOT exceed 100% of the fair market value of the property. 103 CONCLUSIONS OF LAW The Department of Revenue (DOR) has developed specific evidence rules for presenting relevant and credible evidence. See Rule 12D-9.025(1), Florida Administrative Code (FAC). Generally, “relevant evidence” is evidence that is reasonably related, directly or indirectly, to the statutory criteria that apply to the issue under review. This description means the evidence meets or exceeds the minimum level of relevance necessary to be admitted for consideration, although it does not necessarily mean that the evidence has sufficient relevance to legally justify a particular conclusion. See Rule 12D-9.025(2)(b) FAC. The Special Magistrate reviewed all evidence presented by all parties. In accordance with DOR guidelines, the Special Magistrate determined that the evidence and testimony was relevant and credible to the valuation at hand. Thus, the evidence as presented was admitted for consideration in relation to the appropriateness of the subject assessment. The Special Magistrate determined that the testimonial and documentary evidence (combined) meets the test of “relevancy and credibility” and WAS sufficient to reach the “preponderance of the evidence” standard of proof required by Rule 12D-9.027(6) FAC. The Special Magistrate also determined that there IS competent and substantial evidence of value on record in compliance with the criteria of FS 193.011 and professionally accepted appraisal practice to establish the assessment. The Special Magistrate finds that the Petitioner HAS NOT satisfied the "preponderance of the evidence" standard under the facts as testified to that the appraiser's assessment is in excess of just value. After weighting all of the documentary and testimonial evidence it is concluded that the assessment IS reasonable and within market parameters. RECOMMENDATION It is recommended by the Special Magistrate that the relief applied for in this petition be denied. _______________ Special Magistrate Steven L. Nystrom, MAI 104 Item #8 Approval/Acceptance of Minutes into VAB Record 133 Item #8A April 17, 2023, VAB Final Meeting 153 Page 1 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 134 Page 2 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 -- 135 Page 3 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. 136 Page 4 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 137 Page 5 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. 138 Page 6 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. 139 Page 7 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 140 Page 8 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 141 Page 9 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 142 Page 10 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 143 Page 11 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 6B1, and we would look for a motion to approve the recommended decision for Petition No. 2020-00309 by 144 Page 12 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. 145 Page 13 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. 146 Page 14 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.) 147 Page 15 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. 148 Page 16 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. 149 Page 17 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? 150 Page 18 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 151 Page 19 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 BOARD ___________________________________ BURT SAUNDERS, VAB CHAIRMAN ATTEST: CRYSTAL K. KINZEL, CLERK ____________________________ These minutes accepted by the Board on _____________________, as presented ______________ or as corrected _____________. TRANSCRIPT PREPARED ON BEHALF OF FORT MYERS COURT REPORTING SERVICES, INC., BY TERRI L. LEWIS, RPR, FPR, NOTARY PUBLIC/COURT REPORTER. 152 Item #9 Department of Revenue 2023 VAB Training: for Magistrates, VAB Members, Legal Counsel and interested parties (http://floridarevenue/com/dor/property/vab/training.html) 155 08/07/2023 Item 9 1 EXECUTIVE SUMMARY Presentation and update regarding the Department of Revenue’s required 2023 Value Adjustment Board (VAB) Training (for informational purposes only). OBJECTIVE: Legal Counsel to update the Value Adjustment Board (VAB) on any changes to the Department of Revenue’s (DOR) required training for the special magistrates. CONSIDERATIONS: Per Florida Statute (F.S.), Chapter 194.035 (3) … “The department shall provide and conduct training for special magistrates at least once each state fiscal year in at least five locations throughout the state. Such training shall emphasize the department’s standard measures of value, including the guidelines for real and tangible personal property. Notwithstanding subsection (1), a person who has 3 years of relevant experience and who has completed the training provided by the department under this subsection may be appointed as a special magistrate. The training shall be open to the public. The department shall charge tuition fees to any person attending this training in an amount sufficient to fund the department’s costs to conduct all aspects of the training. The department shall deposit the fees collected into the Certification Program Trust Fund pursuant to s. 195.002(2).” The Florida Department of Revenue, Property Tax Oversight Division will soon update the required training for the special magistrates on their website located at the following web address: https://floridarevenue.com/property/Pages/VAB_Training.aspx. Each appointed special magistrate is required to participate in the training that is provided by the Florida Department of Revenue in order to conduct hearings for the current year. Upon completion, the special magistrate is required to provide their certification of training to the VAB. RECOMMENDATION: For informational purposes. Attachments • Florida Statute 194.035 (3) Statutes & Constitution :View Statutes : Online Sunshine (state.fl.us) Item #10 VAB Attorney Report/General Business/VAB Reference Materials 157 Item #10A General Overview of VAB’s role in Florida’s property tax system, including a process for complaints, and the newly adopted legislative changes that affect the VAB process 158 08/07/203 Item 10A 1 EXECUTIVE SUMMARY General information on Florida’s property tax system, respective roles within this system, taxpayer opportunities to participate in the system, and property taxpayer rights OBJECTIVE: To provide the VAB members and the members of the public information on Florida’s Property Tax System. CONSIDERATIONS: Per Florida Statute (F.S.) Chapter 194.013(1)(i); general information is being provided regarding the property tax system, the roles within the process, opportunities and rights of the taxpayers’ participation in the process. RECOMMENDATION: For informational purposes. Attachments • Collier County VAB – General Information on Florida’s Property Tax System • Florida Statutes, Chapter 194 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) 97 160 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 yourproposedpropertytaxesandassessments, 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 SpecialAssessments 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. 98 161 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. 99 162 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) 100 163 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) 101 164 Page 1 of 3 COLLIER COUNTY VALUE ADJUSTMENT BOARD GENERAL INFORMATION FLORIDA'S PROPERTY TAX SYSTEM RESPECTIVE ROLES WITHIN THIS SYSTEM, TAXPAYER OPPORTUNITIES TO PARTICIPATE IN THE SYSTEM, AND PROPERTY TAXPAYER RIGHTS The following items include general information on Florida's property tax system, respective roles within this system, taxpayer opportunities to participate in the system, and property taxpayer rights: 1) The following illustrates Florida’s Property Tax System, which provides a general idea of the respective roles within Florida’s Property Tax System: a. Property Tax Base i. Property Appraisers - Florida’s Constitution requires property appraisers to establish the property tax base for their county annually. In doing so, property appraisers determine the just, or market, value of each parcel of property as of January 1 of each year. Then, they apply all valid exemptions, classifications and assessment limitations to determine each property’s taxable value, or relative tax burden. The property appraiser does not determine the property tax rate or the amount of property taxes levied. ii. Department of Revenue - The Department reviews the property tax rolls of each county in July and August of every year. These reviews are conducted to ensure the tax base established by the property appraiser is equitable, uniform, and in compliance with Florida law. The Department also reviews and approves each property appraiser’s annual budget. b. Property Tax Rates i. Locally Elected Officials - Florida has more than 640 local governments that levy a property tax. These include cities, counties, school boards, and special districts. Each year, usually in August and September, locally elected officials in each jurisdiction set a millage, or tax, rate for the upcoming fiscal year, usually beginning on October 1. Millage rates for each jurisdiction are uniform across all property types. ii. Department of Revenue - The Department ensures that local government millage rates do not exceed state-mandated caps. In addition, the Department confirms that local governments properly and timely send notices and advertise public hearings to adopt millage rates and annual budgets. c. Annual Truth-in-Millage (TRIM) Notice i. Property Appraisers and Locally Elected Officials - In August, the property appraiser sends each property owner a Notice of Proposed Property Taxes, or TRIM notice. This notice contains the property’s value on January 1, the millage rates proposed by each local government, and an estimate of the amount of property taxes owed based on the proposed millage rates. The date, time, and location of each local government’s budget hearing are also provided on the notice. This provides property owners the opportunity to attend the hearings and comment on the millage rates before approval. ii. Department of Revenue - The Department verifies that the information supplied to property owners is accurate and in compliance with Florida Truth-in-Millage requirements. d. Appeals Process i. Value Adjustment Boards - Each county has a five-member value adjustment board, which hears and rules on challenges to a property’s assessment, classification, or exemptions. The value adjustment board is independent from the property appraiser and tax collector. Value adjustment boards cannot change the millage, or property tax, rates adopted by local governments. ii. Department of Revenue - The Department provides annual training to value adjustment boards. The Department also issues mandatory procedures and forms in order to promote fair, impartial, and uniform hearings for all taxpayers. e. Billing and Payment i. Tax Collectors - Following the adoption of millage rates by local governments, county tax collectors send annual property tax bills, usually in late October or early November. Full payment is due by the following March 31. Discounts of up to four percent are given for early payment. ii. Department of Revenue - The Department provides training and certification to tax collectors and their staff in order to promote uniform and cost-effective tax collection practices. The Department also reviews and approves the annual budgets of most tax collectors. Page 2 of 3 f. Collections and Refunds i. Tax Collectors - If a property tax bill is not paid by the following March 31, the tax collector sells a tax certificate on that property in order to collect the unpaid taxes. A tax deed may be sold if the property owner has not paid all back taxes, interest, and fees within two years. Tax collectors also process and issue refunds for overpayment of property taxes. ii. Department of Revenue - The Department assists those who have questions about the local property tax process. The Department also reviews property tax refunds of $2,500 or more to verify they were issued in accordance with Florida law. g. Funding of Public Education and Local Services - The tax collector distributes property taxes to the local governments and taxing authorities. Roughly, 50 percent of Florida’s public education funding and 30 percent of its local government revenues come from property taxes. 2) Florida Taxpayer Rights concerning value adjustment board procedures are enumerated in Florida Administrative Code Section 12D-9.001, and include: (a) The right to be notified of the assessment of each taxable item of property in accordance with the notice provisions set out in Florida Statutes for notices of proposed property taxes; (b) The right to request an informal conference with the property appraiser regarding the correctness of the assessment or to petition for administrative or judicial review of property assessments. An informal conference with the property appraiser is not a prerequisite to filing a petition for administrative review or an action for judicial review; (c) The right to file a petition on a form provided by the county that is substantially the same as the form prescribed by the department or to file a petition on the form provided by the department for this purpose; (d) The right to state on the petition the approximate time anticipated by the taxpayer to present and argue his or her petition before the board; (e) The right to authorize another person to file a board petition on the taxpayer’s property assessment; (f) The right, regardless of whether the petitioner initiates the evidence exchange, to receive from the property appraiser a copy of the current property record card containing information relevant to the computation of the current assessment, with confidential information redacted. This includes the right to receive such property record card when the property appraiser receives the petition from the board clerk, at which time the property appraiser will either send the property record card to the petitioner or notify the petitioner how to obtain it online; (g) The right to be sent prior notice of the date for the hearing of the taxpayer’s petition by the value adjustment board and the right to the hearing within a reasonable time of the scheduled hearing; (h) The right to reschedule a hearing a single time for good cause, as described in this chapter; (i) The right to be notified of the date of certification of the county’s tax rolls; (j) The right to represent himself or herself or to be represented by another person who is authorized by the taxpayer to represent the taxpayer before the board; (k) The right, in counties that use special magistrates, to a hearing conducted by a qualified special magistrate appointed and scheduled for hearings in a manner in which the board, board attorney, and board clerk do not consider any assessment reductions recommended by any special magistrate in the current year or in any previous year; (l) The right to have evidence presented and considered at a public hearing or at a time when the petitioner has been given reasonable notice; (m) The right to have witnesses sworn and to cross-examine the witnesses; (n) The right to be issued a timely written decision within 20 calendar days of the last day the board is in session pursuant to Section 194.034, F.S., by the value adjustment board containing findings of fact and conclusions of law and reasons for upholding or overturning the determination of the property appraiser or tax collector; (o) The right to advertised notice of all board actions, including appropriate narrative and column descriptions, in brief and nontechnical language; (p) The right to bring an action in circuit court to appeal a value adjustment board valuation decision or decision to disapprove a classification, exemption, portability assessment difference transfer, or to deny a tax deferral or to impose a tax penalty; Page 3 of 3 (q) The right to have federal tax information, ad valorem tax returns, social security numbers, all financial records produced by the taxpayer and other confidential taxpayer information, kept confidential; and, (r) The right to limiting the property appraiser’s access to a taxpayer’s records to only those instances in which it is determined that such records are necessary to determine either the classification or the value of taxable non-homestead property. 3) As a property owner: a. You have the right to appeal: i. The property appraiser's assessment of your property's value ii. A denial of your application for an exemption such as homestead, veterans, or senior citizen. iii. A denial of your application for property classification such as agricultural or historic. iv. A denial of your application for tax deferral. v. A determination that a change of ownership under s. 193.155(3), a change of ownership or control under s. 193.1554(5) or s. 193.1555(5), or a qualifying improvement under s. 193.1555(5), has occurred. b. You may do any or all of the following: i. File a petition with your local value adjustment board (VAB). ii. File a lawsuit in circuit court. iii. Ask for an informal conference with your county property appraiser** to discuss your value or application for a property exemption or classification. By having an informal conference, you may be able to settle the issue without going to a hearing or going to court. At this informal conference, you may: 1. Bring any documentation you have that may support a change in your assessment or eligibility for an exemption or property classification. 2. Ask the property appraiser to present facts that support his or her assessment of your property or the denial of an application for an exemption or classification. **Having an informal conference with the property appraiser does not extend your deadline to file a petition with the value adjustment board. 4) The VAB is charged with the duty of hearing all petitions filed with the VAB; in Collier County, Special Magistrates are appointed to hold hearings and issue recommendations to the VAB on all petitions not withdrawn or settled. 5) The VAB Clerk handles the administrative functions of the VAB. 6) The VAB Attorney is hired to represent and counsel the VAB with regards to VAB functions and responsibilities. 7) The VAB is comprised of two county commissioners, one school board member, one citizen member appointed by the Board of County Commissioners who owns homestead property in Collier County, and one citizen member appointed by the school board who owns a business occupying commercial space located within the Collier County school district. 8) Other than filing a petition, a taxpayer also has the opportunity to participate in the system by: a. Appearing at a hearing or witnessing hearings (all are public). b. Appearing at VAB meetings (all are public and public comment is permitted during all meetings). c. Participating in rule development and training development handled by the Department of Revenue. This information is provided for general informational purposes only and does not contain all information necessary to fully understand the VAB process. More information may be found online by choosing "Value Adjustment Board" under the “Clerk to the Board” menu option at the Collier County Clerk's website: www.collierclerk.com. Item #10B Recommendation to adopt a Resolution 2023-04, Relating to the Adoption of Internal Operating Procedures to Supplement Chapter 12D-9, Florida Administrative Code 08/07/2023 Item 10B 1 EXECUTIVE SUMMARY Recommendation to adopt by Resolution 2023-04, the 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 2023-04 (attached) to administer these internal operating procedures regarding evidence exchange documentation. Attachments • Florida Administrative Code Section 12D-9.005 12D-9.005 : Duties of the Board - Florida Administrative Rules, Law, Code, Register - FAC, FAR, eRulemaking (flrules.org) • Florida Administrative Code Section 12D-9.020(2)(a) 12D-9.020 : Exchange of Evidence - Florida Administrative Rules, Law, Code, Register - FAC, FAR, eRulemaking (flrules.org) • VAB Resolution 2023-04 (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 VAB RESOLUTION 2023-04 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 2022-04. This Resolution of the Value Adjustment Board adopted this 7th day of August, 2023, after motion, second and majority vote. ATTEST: VALUE ADJUSTMENT BOARD Approved as to form CRYSTAL K. KINZEL, CLERK COLLIER COUNTY, FLORIDA and legal sufficiency: BY: ________________________ BY: ________________________ _________________________ , Deputy Clerk Chairman Holly E. Cosby, Esq. VAB Legal Counsel Collier County Value Adjustment Board (VAB) Local Operating Policies and Procedures: Evidence Uploads 1) Subject to the Collier County Property Appraiser’s (PAO) express written consent, which consent shall be provided to the VAB in writing on an annual basis by electronic mail (E-mail) any evidence uploaded by the petitioner into the VAB Axia system (Axia) may be admissible during the corresponding hearing, so long as a) such evidence is uploaded into Axia at least fifteen (15) calendar days prior to the corresponding hearing or a reasonable time prior to hearing [as defined by Rules 12D- 9.020(1)(a)(2)(c) and 12D-9.020(8), F.A.C.], if not available fifteen (15) calendar days before said hearing, and b) so long as the PAO has no other valid objection to any such evidence. Consent may be reasonably withheld by the PAO by advising the VAB, in writing, via E-mail, prior to the next VAB organizational meeting. Further, the PAO consent is only applicable to this Paragraph 1 of the VAB Local Evidence Policies and Procedures and the VAB hereby confirms that, consistent with Section 12D-9.023(1) of the Florida Administrative Code, the PAO does not control or influence any portion of the VAB process. 2) The uploading of petitioner evidence into Axia will not commence the evidence exchange process. In order to commence the evidence exchange process, petitioner must follow Florida Statute Section 194.011(4) and any corresponding section of the Florida Statutes and Florida Administrative Code. Any request for PAO evidence uploaded into Axia will NOT constitute a formal request for PAO evidence. The VAB follows the requirements of the Florida Statutes and the Florida Administrative Code with regards to the evidence exchange process, and any and all parties are strongly encouraged to review such requirements and follow the same. 3) If petitioner has indicated on the petition that petitioner is unable to attend the hearing, but would like the VAB to consider evidence in petitioner’s absence, evidence must be uploaded into Axia prior to the hearing, pursuant to the sections of the Florida Statutes and the Florida Administrative Code which apply to evidence. If the petitioner is unable to upload evidence into Axia, then one (1) copy of the evidence packet must be provided to the Collier County Clerk’s Office at Office of the Clerk of the Circuit Court and Comptroller, ATTN: VAB, 3299 Tamiami Trail East, Suite # 401, Naples, FL 34112 at least fifteen (15) business days prior to the hearing. The petitioner must also participate in the evidence exchange process set forth in Florida Statute Section 194.011(4) and any corresponding section of the Florida Statutes and Florida Administrative Code. 4) Evidence may be uploaded 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 . 168 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. 169 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. 170 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. 171 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. 172 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 173 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 174 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 175 Item #10C Good Cause Determinations Recommendation to designate Legal Counsel to Determine “Good Cause” for late Filed Petitions and Rescheduled Hearings 08/07/2023 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. 08/07/2023 Item 10C 2 If the hearing is rescheduled by the petitioner or the property appraiser, the clerk shall notify the petitioner of the rescheduled time of his or her appearance at least 15 calendar days before the day of the rescheduled appearance, unless this notice is waived by both parties”. RECOMMENDATION: To designate the VAB Legal Counsel to determine “Good Cause” for late filed petitions for the 2023 tax year and to designate the VAB Clerk to determine “Good Cause” for hearing reschedules (with VAB Legal Counsel guidance) for the 2023 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. Item #10D Recommendation to adopt Resolution 2023-05, for VAB Petition (Appeal) $15 Filing Fee (F.S. 194.013) 179 08/07/2023 Item 10D 1 EXECUTIVE SUMMARY Recommendation to adopt Resolution 2023-05, 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 2023-05 (attached). Further, that this resolution adopts and incorporates the provisions of Section 194.013, Florida Statutes, and the applicable regulations set forth therein including, but not limited to, those regulations relating to single filing fees, joint petitions, waiver of filing fees, payment of filing fees, and utilization of filing fees collected. Attachment • VAB Resolution 2023-05 (Proposed) VAB RESOLUTION 2023-05 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 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 2022- 05. This Resolution of the Value Adjustment Board adopted this 7th day of August, 2023, 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 Item #10E Florida Department of Revenue Forms DR488p – Initial Certification of the Value Adjustment Board 183 08/07/2023 Item 10E 1 EXECUTIVE SUMMARY Recommendation to execute the Initial Certification of the Value Adjustment Board (DR-488p) for Real Property and Tangible Personal Property. OBJECTIVE: To execute and file the Initial Certification of the Value Adjustment Board for Real Property and Tangible Personal Property for the 2023 Tax Roll Year. CONSIDERATIONS: Chapter 197.323 and Chapter 193.122(1), Florida Statutes identifies the requirements necessary to extend the tax roll beyond November 1 of said tax year. The Value Adjustment Board hearings will not conclude prior to November 1, thus an extension of the Tax Roll is needed. Each year in October, the Collier County Tax Collector requests that the Board of County Commissioners extend the tax roll past November 1. The Value Adjustment Board must certify the initial tax roll and again after all hearings required by Florida Statute 194.032 have been held. These certificates shall be attached to each roll as required by the Department of Revenue. RECOMMENDATION: To authorize the VAB Chairman to execute the Department of Revenue Form DR-488p for both Real Property and Tangible Personal Property as the Initial Certification of the Value Adjustment Board for the 2023 Tax Roll Year. Attachments • Florida Statute 197.323 Statutes & Constitution :Search Statutes : Online Sunshine (state.fl.us) • Florida Statute 193.122 Statutes & Constitution :Search Statutes : Online Sunshine (state.fl.us) • DR-488p for Real Property, & DR-488p for Tangible Personal Property dr488p.pdf (floridarevenue.com) The Value Adjustment Board of has not completed its hearings and certifies on order of the Board of County Commissioners according to sections 197.323 and 193.122(1), F.S., that the assessment roll for our county has been presented by the property appraiser to include all property and information required by the statutes of the State of Florida and the requirements and regulations of the Department of Revenue. On behalf of the entire board, I certify that we have ordered this certification to be attached as part of the assessment roll. We will issue a Certification of the Value Adjustment Board (Form DR-488) under section 193.122(1) and (3), F.S., when the hearings are completed. The property appraiser will make all extensions to show the tax attributable to all taxable property under the law. DR-488P N. 12/09 Rule 12D-16.002 Florida Administrative Code Tax Roll Year Tangible Personal PropertyReal PropertyCheck one. County DateSignature, Chair of the Value Adjustment Board INITIAL CERTIFICATION OF THE VALUE ADJUSTMENT BOARD Section 193.122(1), Florida Statutes 2023 ✔ Collier 08/07/23 185 The Value Adjustment Board of has not completed its hearings and certifies on order of the Board of County Commissioners according to sections 197.323 and 193.122(1), F.S., that the assessment roll for our county has been presented by the property appraiser to include all property and information required by the statutes of the State of Florida and the requirements and regulations of the Department of Revenue. On behalf of the entire board, I certify that we have ordered this certification to be attached as part of the assessment roll. We will issue a Certification of the Value Adjustment Board (Form DR-488) under section 193.122(1) and (3), F.S., when the hearings are completed. The property appraiser will make all extensions to show the tax attributable to all taxable property under the law. DR-488P N. 12/09 Rule 12D-16.002 Florida Administrative Code Tax Roll Year Tangible Personal PropertyReal PropertyCheck one. County DateSignature, Chair of the Value Adjustment Board INITIAL CERTIFICATION OF THE VALUE ADJUSTMENT BOARD Section 193.122(1), Florida Statutes 2023 ✔ Collier 08/07/23 186 Item #10F Request approval for the destruction of VAB records in accordance with the General Records Schedule GS1-SL (2017 VAB tax year records) 187 08/07/2023 Item 10F 1 EXECUTIVE SUMMARY Request to destruct Value Adjustment Board Records (VAB Tax Year 2017) OBJECTIVE: To request authorization to have the destruction of VAB Records. These would include the records of the VAB Tax Year 2017. 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 types 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. 08/07/2023 Item 10F 2 The FL Department of State, per Rule 1B-24.003(10), reference “Agencies shall ensure that all destruction of records is conducted in a manner that safeguards the interests of the state and the safety, security, and privacy of individuals.” “The agency shall specify the manner of destruction of such records when documenting disposition. Where possible, recycling following destruction is encouraged.” The approved methods of destruction are noted based on what type of records are being destructed: paper, electronic, or non-paper media. VAB records would consist of all three types. RECOMMENDATION: To authorize the VAB Clerk to proceed to have VAB-related documents of the 2017 Tax Year disposed of, by having them destructed by the Records Management Department of the Clerk’s agency using an approved method of destruction. Attachments • Florida Administrative Code, Chapter 1B-24 1B-24 : PUBLIC RECORDS SCHEDULING AND DISPOSITION - Florida Administrative Rules, Law, Code, Register - FAC, FAR, eRulemaking (flrules.org) • State of Florida, General Records Schedule Gs1-SL, Item #375 1B-24 : PUBLIC RECORDS SCHEDULING AND DISPOSITION - Florida Administrative Rules, Law, Code, Register - FAC, FAR, eRulemaking (flrules.org) • 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” • COC Records Management Department’s Records Worksheet and Disposition Form State of Florida GENERAL RECORDS SCHEDULE GS1-SL FOR STATE AND LOCAL GOVERNMENT AGENCIES EFFECTIVE: August 2020 Rule 1B-24.003(1)(a), Florida Administrative Code Florida Department of State Division of Library and Information Services Tallahassee, Florida 850.245.6750 recmgt@dos.myflorida.com info.florida.gov/records-management 190 GENERAL RECORDS SCHEDULE GENERAL INFORMATION AND INSTRUCTIONS FOREWORD The general records schedules established by the Department of State are intended for use by state, county, city and special district public records custodians. If you are unsure of your organization’s status as a “public agency,” consult your legal counsel and/or the Florida Attorney General’s Office for a legal opinion. The Department of State publishes the following general records schedules: GS1-SL State and Local Government Agencies GS2 Law Enforcement, Correctional Facilities and District Medical Examiners GS3 Election Records GS4 Public Hospitals, Health Care Facilities and Medical Providers GS5 Public Universities and Colleges GS7 Public Schools Pre-K-12 and Adult and Career Education GS8 Fire Departments GS9 State Attorneys GS11 Clerks of Court GS12 Property Appraisers GS13 Tax Collectors GS14 Public Utilities GS15 Public Libraries All Florida public agencies are eligible to use the GS1-SL, which provides retention periods for the most common administrative records, such as routine correspondence and personnel, payroll, financial and legal records. General records schedules GS2 through GS15 are applicable to program records of specific functional areas, such as elections administration, tax collecting or law enforcement, each of which has unique program responsibilities and thus unique records retention requirements. The GS2 through GS15 should be used in conjunction with the GS1-SL to cover as many administrative and program records as possible. The retention periods set forth in the general records schedules are based on federal and state laws and regulations, general administrative practices, and fiscal management principles. Please note that these are minimum retention periods; public agencies may retain their records longer at their discretion. In fact, certain accreditation committees may have standards that require longer retention periods. Contact your accrediting organization for more information on their requirements. In addition, federal, state or local laws and regulations regarding recordkeeping and records retention for specific agencies or specific types of records might require a longer retention than indicated in this general schedule. Agencies should be aware of all laws and regulations relating to their records and recordkeeping requirements. However, remember that a public agency is not permitted to reduce the retention periods stated in a general records schedule. For additional information on records retention and disposition, please refer to The Basics of Records Management handbook, which, along with all Florida general records schedules, is available on the Department of State’s Records Management website at info.florida.gov/records- management. 191 TABLE OF CONTENTS GENERAL INFORMATION AND INSTRUCTIONS ........................................................................... i FOREWORD ................................................................................................................................. i TABLE OF CONTENTS ............................................................................................................... ii I. STATUTORY AUTHORITY ................................................................................................ iii II. DETERMINING RETENTION REQUIREMENTS ............................................................... iii III. SCHEDULING AND DISPOSITION OF PUBLIC RECORDS ............................................ iv IV. DISTINGUISHING BETWEEN THE DIFFERENT TYPES OF RETENTION PERIOD REQUIREMENTS ............................................................................................................... vi V. ARCHIVAL VALUE ............................................................................................................ vii VI. ELECTRONIC RECORDS ................................................................................................ viii VII. FACTORS THAT MAY INFLUENCE THE DISPOSITION OF RECORDS ...................... viii VIII. REFORMATTING STANDARDS AND REQUIREMENTS ................................................. ix IX. RECORDS VOLUME CONVERSION TO CUBIC FOOT MEASUREMENTS .................... ix RECORDS RETENTION SCHEDULES .......................................................................................... 1 CROSS-REFERENCE ................................................................................................................... 45 ALPHABETICAL LISTING ............................................................................................................. 64 NUMERICAL LISTING ................................................................................................................... 70 FUNCTIONAL CATEGORY LISTING ............................................................................................ 76 192 I. STATUTORY AUTHORITY This general records schedule is issued by the Department of State’s Division of Library and Information Services, in accordance with the statutory provisions of Chapters 119 and 257, Florida Statutes. Chapter 119, Florida Statutes, defines the terms “public records,” “custodian of public records” and “agency,” as well as the fundamental process by which disposition of public records is authorized under law. Chapter 257, Florida Statutes, establishes the Florida State Archives and the Records and Information Management Program under the direction of the Division of Library and Information Services and specifically provides for a system for the scheduling and disposition of public records. Chapter 257 also authorizes the Division to establish and coordinate standards, procedures and techniques for efficient and economical records creation and recordkeeping, and it requires all agencies to appoint a Records Management Liaison Officer (RMLO). II. DETERMINING RETENTION REQUIREMENTS In determining public records retention requirements, four values must be considered to ensure that the records will fulfill their reason for creation and maintenance: administrative, legal, fiscal and historical. These four values have been evaluated in depth to determine the retention requirements of the records listed in this general records schedule. There are two particular financial factors that may impact the retention period of an agency’s records: A. Audits - The term “audit” is defined by Section 11.45, Florida Statutes, as encompassing financial, operational and performance audits. The Florida Auditor General’s Office describes these audits as follows: 1. Financial audit means an examination of financial statements in order to express an opinion on the fairness with which they are presented in conformity with generally accepted accounting principles and an examination to determine whether operations are properly conducted in accordance with legal and regulatory requirements. Financial audits must be conducted in accordance with auditing standards generally accepted in the United States and government auditing standards as adopted by the Florida Board of Accountancy. Audit requirements for state financial assistance provided by State of Florida agencies to nonstate entities are established by the Florida Single Audit Act, Section 215.97, Florida Statutes. When applicable, the scope of financial audits shall encompass the additional activities necessary to establish compliance with the Single Audit Act Amendments of 1996, 31 U.S.C. ss. 7501-7507, and other applicable federal laws. 2. Operational audit means an audit conducted to evaluate management's performance in establishing and maintaining internal controls, including controls designed to prevent and detect fraud, waste and abuse, and in administering assigned responsibilities in accordance with applicable laws, administrative rules, contracts, grant agreements and other guidelines. Operational audits must be conducted in accordance with government auditing standards. Such audits examine internal controls that are designed and placed in operation to promote and encourage the achievement of management's control objectives in the categories of compliance, economic and efficient operations, reliability of financial records and reports, and safeguarding of assets, and identify weaknesses in those internal controls. 193 3. Performance audit means an examination of a program, activity or function of a governmental entity conducted in accordance with applicable government auditing standards or auditing and evaluation standards of other appropriate authoritative bodies. The term includes an examination of issues related to a number of defined criteria. The Records Management Program does not track or maintain information on which audits apply to which records in which agencies. Different agencies are subject to different types of audits at different times, and each agency is responsible for knowing what audits might be conducted and retaining needed records for that purpose. For instance, some agencies might be subject to the Federal Single Audit Act, while others are not. In general, any records relating to finances or financial transactions might be subject to audit. Audits may be conducted by the Florida Auditor General, independent public accountants, or other state or federal auditors, as well as grant funding agencies and national or statewide professional accreditation or certification groups. Your finance office, your legal office and the Auditor General’s Office are good sources of information regarding which specific records your agency should retain for audit purposes. Because conceivably any record in any agency might be required for audit, we are no longer including the “provided applicable audits have been released” language on selected retention items. Each agency is responsible for ensuring that any and all auditable records are maintained for as long as necessary to meet that agency’s audit requirements. B. Grants - Any public agency receiving local, state or federal grant money will need to be familiar with grantor agency requirements. III. SCHEDULING AND DISPOSITION OF PUBLIC RECORDS The procedures for scheduling and disposition of public records, applicable to all public agencies, consist of two separate but related actions: A. Establishing a Records Retention Schedule - A retention schedule describing the records and setting the minimum retention period is required for each record series. A record series, as defined in Rule 1B-24, Florida Administrative Code, is “a group of related public records arranged under a single filing arrangement or kept together as a unit (physically or intellectually) because they consist of the same form, relate to the same subject or function, result from the same activity, document a specific type of transaction, or have some other relationship arising from their creation, receipt, or use.” Examples of series that agencies might maintain are Personnel Files, Client Case Files, Project Research Files, Equipment Maintenance and Repair Records, or Procurement Files. Each record series might contain records in a variety of forms and formats that collectively document a particular program, function or activity of the agency. The records retention schedule establishes officially the minimum length of time that the record series must be retained. This retention applies to the agency’s record (master) copy of the records - those public records specifically designated by the custodian as the official record. The retention period for duplicates – copies of records that are not the official record of an agency – is always “Retain until obsolete, superseded, or administrative value is lost” (“OSA”) unless otherwise specified. Therefore, we are no longer including the OSA retention statement for duplicates in each retention item. 1. General records schedules establish retention requirements for records documenting administrative and program functions common to several or all 194 government agencies, such as personnel, accounting, purchasing and general administration. General records schedules can cover a significant proportion of an agency’s record series. The General Records Schedule GS1-SL for State and Local Government Agencies can be used by all state and local agencies in determining their records retention requirements. Certain agencies can use other general records schedules in conjunction with the GS1-SL. For example, along with using the GS1-SL, public universities and colleges should use the GS5 for Public Universities and Colleges for program records unique to their functions and activities. Similarly, along with using the GS1-SL, State Attorneys should use the GS9 for State Attorneys and property appraisers should use the GS12 for Property Appraisers. Please see the Forward for a complete list of general records schedules, and contact the Records Management Program to verify which general records schedules are appropriate for use by your agency. If a similar record series is listed in two general record schedules, the schedule with the longer retention requirement shall take precedence. REMEMBER: The retention period stated in the applicable schedule is the minimum time a record must be maintained. If two or more record series are filed together, the combined file must be retained through the longest retention period of those records. 2. Individual records schedules establish retention requirements for records that are unique to particular agencies. These schedules are used for records that are not in a general schedule. Individual records schedules may only be used by the agency for which they were established. To establish an individual records schedule, an agency must submit a Request for Records Retention Schedule, Form LS5E105REff.2-09, to the Records Management Program for review and approval. This “105” form is available on the Records Management website at info.florida.gov/records-management/forms- and-publications. Records become eligible for disposition action once they have met the retention requirements specified in an established retention schedule and any other applicable requirements (e.g., litigation). The individual schedule remains effective until there is a change in series content or until other factors are introduced that would affect the retention period, at which time a new individual records retention schedule should be submitted for approval. If a new general records schedule is later established that requires an equal or longer retention period for the same records, that general records schedule supersedes the individual records schedule. If you have an individual schedule that requires a longer retention, contact the Records Management Program for guidance. B. Final Disposition of Public Records - Section 257.36(6), Florida Statutes, states that “A public record may be destroyed or otherwise disposed of only in accordance with retention schedules established by the division.” This means that all records, regardless of access provisions, must be scheduled before disposition can occur (see Sections 119.07- 119.0714, Florida Statutes, regarding access provisions). Agencies must identify an appropriate general records schedule or individual records schedule for any records being disposed of. If an appropriate retention schedule for the records does not exist, one must be established by following the procedures listed above for individual records schedules. Agencies must maintain internal records disposition documentation, including retention schedule number, retention schedule item number (including, when needed, the suffix ‘a’ for the record copy or ‘b’ for duplicates), record series title, inclusive dates, volume in 195 cubic feet of paper records destroyed (for electronic records, record the number of bytes and/or records and/or files if known, or indicate that the disposed records were in electronic form), and disposition action (manner of disposition) and date. A form titled Records Disposition Document, which is recommended for use in documenting records disposition, is available on the Records Management website at info.florida.gov/records- management/forms-and-publications. Agencies must maintain this documentation as a permanent record but should not submit it to the Records Management Program for review or approval. IV. DISTINGUISHING BETWEEN THE DIFFERENT TYPES OF RETENTION PERIOD REQUIREMENTS When trying to determine when records are eligible for disposition, agencies must be aware of the different types of retention requirements. For instance, records with a retention of “3 anniversary years” will have a different eligibility date from records with a retention of “3 fiscal years” or “3 calendar years.” A. Anniversary Year - from a specific date Example: 3 anniversary years If a record series has a retention of “3 anniversary years,” the eligibility date would be 3 years after the ending date of the series. B. Calendar Year - January 1 through December 31 Example: 3 calendar years If a record series has a retention of “3 calendar years,” the eligibility date would be 3 years after the end of the calendar year of the last record in the series. C. Fiscal Year - depends on agency type • State government agencies, school districts - July 1 through June 30 • Local government agencies - October 1 through September 30 Example: 3 fiscal years If a record series has a retention of “3 fiscal years,” the eligibility date would be 3 years after the end of the fiscal year of the last record in the series. D. Months or Days Examples: 6 months; 90 days If a record series has a retention of “6 months,” the eligibility date would be 6 months after the ending date of the record series. If a record series has a retention of “90 days,” the eligibility date would be 90 days after the ending date of the record series. E. Retain until obsolete, superseded, or administrative value is lost (OSA) With this retention, a record is eligible for disposition whenever it is no longer of any use or value to the agency or when it has been replaced by a more current 196 record. The retention could vary from less than one day to any length of time thereafter. F. Triggering Event With this retention, records become eligible for disposition upon or after a specific triggering event. Examples: Retain until youth turns age 25. Retain for life of the structure. 3 anniversary years after final action. Example: Calculating Eligibility Dates If the ending date for a specific record series is 7/31/2007, when are these records eligible for disposition under different retention period types? Retention Period Start Counting From Add # of Years Retain Through 3 anniversary years 7/31/2007 +3 = 7/31/2010 3 fiscal years (local govt.) 9/30/2007 +3 = 9/30/2010 3 fiscal years (school district) 6/30/2008 +3 = 6/30/2011 3 calendar years 12/31/2007 +3 = 12/31/2010 V. ARCHIVAL VALUE A. State Agencies - The State Archives of Florida identifies records having enduring historic, administrative or fiscal value that may be eligible for permanent preservation. If a record series description states, “These records may have archival value,” the state agency must contact the State Archives of Florida for archival review before disposition of the records. The RMLO or other agency representative should contact the Archives by telephone at 850.245.6750 or by email at recmgt@dos.myflorida.com. The Archives will provide guidance for the transfer of the records to the State Archives or other appropriate disposition of the records. For records indicating both a Permanent retention and possible archival value, agencies should contact the State Archives after five years for archival review and guidance as to whether, when and how to transfer the records to the Archives. B. All Other Agencies - When preparing to dispose of records that have met their required retention, carefully consider the potential historical research value of those records. Some records that do not have a permanent retention still might have enduring value to your community as evidence of the interactions between government and citizens and as sources of information about local government, society and culture. For your convenience, we have indicated that “These records may have archival value” for series that are most likely to have such historical or archival value. Not all such records will be determined to be archival; conversely, some records without this statement in the series description might have archival value. Records of historical value to your community should be preserved locally for the benefit of historians and other researchers. Technical assistance in determining archival value is available from State Archives staff at 850.245.6750. 197 VI. ELECTRONIC RECORDS Records retention schedules apply to records regardless of the format in which they reside. Therefore, records created or maintained in electronic format must be retained in accordance with the minimum retention requirements presented in these schedules. Printouts of standard correspondence are acceptable in place of the electronic files. Printouts of electronic communications (email, instant messaging, text messaging, multimedia messaging, chat messaging, social networking, or any other current or future electronic messaging technology or device) are acceptable in place of the electronic files, provided that the printed version contains all date/time stamps and routing information. However, in the event that an agency is involved in or can reasonably anticipate, litigation on a particular issue, the agency must maintain in native format any and all related and legally discoverable electronic files. VII. FACTORS THAT MAY INFLUENCE THE DISPOSITION OF RECORDS A. Litigation - When a public agency has been notified or can reasonably anticipate that a potential cause of action is pending or underway, that agency should immediately place a hold on disposition of any and all records related to that cause. Your agency’s legal counsel should inform your Records Management Liaison Officer and/or records custodian(s) when that hold can be lifted and when the records are again eligible for disposition. B. Public Records Requests - According to Section 119.07(1)(h), Florida Statutes, the custodian of a public record may not dispose of a record “for a period of 30 days after the date on which a written request to inspect or copy the record was served on or otherwise made to the custodian of public records by the person seeking access to the record. If a civil action is instituted within the 30-day period to enforce the provisions of this section with respect to the requested record, the custodian of public records may not dispose of the record except by order of a court of competent jurisdiction after notice to all affected parties.” C. Accreditation Standards - Some public agencies receive national or statewide accreditation or certification by professional societies, organizations and associations. Examples include the Joint Commission on the Accreditation of Healthcare Organizations, the Commission on Accreditation for Law Enforcement Agencies and COLA (formerly the Commission on Office Laboratory Accreditation). In an effort to enhance the professionalism of their members, these groups may place additional requirements on public agencies beyond those mandated under state or federal law. Agencies may therefore choose to maintain their records for a longer period of time than required by established records retention schedules in order to meet accreditation standards. D. Records in Support of Financial, Operational or Performance Audits - These records should be retained in accordance with the following guidelines provided by the Florida Office of the Auditor General: Records must be retained for at least three fiscal years (most financial records must be retained for a minimum of five fiscal years in accordance with guidelines of the Department of Financial Services and the Office of the Auditor General). If subject to the Federal Single Audit Act (pursuant to 2CFR200.501(a)) or other federal audit or reporting requirements, records must be maintained for the longer of the stated retention period or three years after the release date of the applicable Federal Single Audit Act or completion of other federal audit or reporting requirements. Finally, if any other audit, litigation, claim, negotiation, or other action involving the records has been started before the expiration of the retention period and the disposition of the records, the records must be retained until completion of the action and resolution of all issues arising from it. However, in no case can such records be disposed of before the 198 three fiscal year minimum. E. Federal, state or local laws and regulations regarding recordkeeping and records retention for specific agencies or specific types of records might require a longer retention than indicated in this general schedule. Agencies should be aware of all laws and regulations relating to their records and recordkeeping requirements. VIII. REFORMATTING STANDARDS AND REQUIREMENTS Unless otherwise prohibited by law or rule, the record copy of public records as defined by Section 119.011(12), Florida Statutes, may be reformatted to microfilm or electronic form as long as the requirements of Rule 1B-26.003 or 1B-26.0021, Florida Administrative Code, are met. A. Electronic Recordkeeping is defined in Rule 1B-26.003, Florida Administrative Code, which provides standards and guidelines for creation and maintenance of record (master) copies of public records in electronic form. B. Microfilm Standards are defined in Rule 1B-26.0021, Florida Administrative Code, which provides standards for microfilming of public records to ensure that the film, photography methods, processing, handling and storage are in accordance with methods, procedures and specifications designed to protect and preserve such records on microfilm. IX. RECORDS VOLUME CONVERSION TO CUBIC FOOT MEASUREMENTS Cassette tapes, 200 1.0 cubic foot Letter-size file drawer 1.5 cubic feet Legal-size file drawer 2.0 cubic feet Letter-size 36” shelf 2.0 cubic feet Legal-size 36” shelf 2.5 cubic feet Magnetic Tapes, 12 1.0 cubic foot 3 x 5 cards, ten 12” rows 1.0 cubic foot 3 x 5 cards, five 25” rows 1.0 cubic foot 4 x 6 cards, six 12” rows 1.0 cubic foot 5 x 8 cards, four 12” rows 1.0 cubic foot 16mm microfilm, 100 rolls 1.0 cubic foot 35mm microfilm, 50 rolls 1.0 cubic foot Map case drawer, 2” x 26” x 38” 1.1 cubic feet Map case drawer, 2” x 38” x 50” 2.2 cubic feet Roll storage, 2” x 2” x 38” 0.1 cubic foot Roll storage, 2” x 2” x 50” 0.2 cubic foot Roll storage, 4” x 4” x 38” 0.3 cubic foot Roll storage, 4” x 4” x 50” 0.5 cubic foot (One roll of microfilm contains approximately 1.0 cubic foot of records.) Cubic foot calculation: (Length” x Width” x Height”) ÷ 1,728 = cubic feet 199 RECORDS RETENTION SCHEDULES ACCESS CONTROL RECORDS Item #189 This record series consists of records pertaining to employee, contractor or subscriber access to a facility or resource (e.g., office building, secure office area, parking facility, computer network) including, but not limited to, arrival/departure data, key assignment records, identification badge records, parking assignment records, network account and permission records, etc. This series does not include records relating to visitors, such as visitor logs or visitor badges. See also “VISITOR/ENTRY RECORDS.” RETENTION: 1 anniversary year after superseded or access rights terminated. ADDRESS REQUEST RECORDS Item #415 This record series consists of requests for addresses for properties that previously did not have an address assigned to them. The series includes an address request form providing such information as name of person making request, identifying information regarding the parcel and subdivision, and the type of address requested (residential, commercial, other). The series may also include supporting documentation such as copies of site maps and floor plans. RETENTION: 5 fiscal years. ADJUSTMENT HEARING CASE FILES: BUILDING CODE BOARD (COMMERCIAL) Item #244 This record series consists of case files documenting approval or denial of requests to construct or modify a commercial structure in a manner not in conformance with the building code. RETENTION: Retain for life of structure OR 10 anniversary years after case closed, whichever is later. ADJUSTMENT HEARING CASE FILES: BUILDING CODE BOARD (RESIDENTIAL) Item #331 This record series consists of case files documenting approval or denial of requests to construct or modify a residential structure in a manner not in conformance with the building code. RETENTION: 10 anniversary years after case closed. ADMINISTRATIVE CONVENIENCE RECORDS Item #2 This record series consists of DUPLICATES of public records maintained for the convenience of officials and employees in carrying out their duties. These records are NOT the official file or record (master) copy. Do NOT use this item if records fall under a more appropriate retention schedule item. RETENTION: Retain until obsolete, superseded, or administrative value is lost. ADMINISTRATIVE SUPPORT RECORDS Item #3 This record series consists of records relating to internal administrative activities rather than the functions for which the office exists. These records document day-to-day office management and do not serve as official documentation of office programs. Examples are an individual’s daily activity tracking log used to compile periodic activity reports; sign-up sheets for staff use of office equipment or facilities (e.g., reserving a meeting room); and records documenting operating and use of an internal staff library. Do NOT use this item if records fall under a more appropriate retention schedule item or if the unique content/requirements of the records necessitate that an individual retention schedule be established. For instance, use Budget Records: Supporting Documents for budget work papers, or use Purchasing Records for records relating to purchase of office supplies; etc. RETENTION: Retain until obsolete, superseded, or administrative value is lost. ADMINISTRATOR RECORDS: AGENCY DIRECTOR/PROGRAM MANAGER Item #122 This record series consists of records documenting the substantive actions of elected officials or appointed program managers or agency directors, including but not limited to state agency department heads and their executive staff. These records constitute the official record of an agency's performance of its functions and formulation of policy and program initiatives. This series may include various types of records, such as correspondence (including electronic communications); memoranda; statements prepared for delivery at meetings, conventions, or other public functions that are designed to advertise and promote departmental programs, activities, and policies; interviews; and reports concerning agency program development and implementation. See also “CORRESPONDENCE AND MEMORANDA: PROGRAM AND POLICY DEVELOPMENT,” “DIRECTIVES/POLICIES/PROCEDURES,” and “SUBJECT/REFERENCE FILES.” These records may have archival value. RETENTION: 10 anniversary years; State agencies must contact the State Archives of Florida for archival review before disposition of records. Other agencies should ensure appropriate preservation of records determined to have long-term historical value. ADVERTISEMENTS: LEGAL Item #25 This record series consists of advertisements that have appeared in newspapers or other publications or public media as stipulated in Chapter 50, Florida Statutes, Legal and Official Advertisements, or that have appeared in the Florida Administrative Register or Florida Administrative Weekly as stipulated in Section 120.525(1), Florida Statutes, Meetings, hearings, and workshops. The advertisements concern matters pertaining to the agency as well as any other legal 200 advertisements which may directly or indirectly affect the agency, e.g., bid invitations for construction jobs, public hearings or notices, and public sales. A legal advertisement is frequently filed with the item to which it applies. RETENTION: 5 fiscal years. AFFIRMATIVE ACTION RECORDS Item #82 This record series consists of records relating to an agency’s affirmative action plan and/or affirmative-action-related activities, including reports submitted to the Equal Employment Opportunity Commission (EEOC), discrimination complaints, correspondence, and investigation records. If the records document compliance under a federal grant program, use “GRANT FILES” or “PROJECT FILES: FEDERAL.” See also “EQUAL EMPLOYMENT OPPORTUNITY COMPLIANCE RECORDS” and “BUSINESS CERTIFICATION CASE FILES: MINORITIES AND VETERANS.” RETENTION: 2 anniversary years provided litigation has been resolved. ANIMAL CONTROL RECORDS Item #234 This record series consists of animal adoption applications, registrations, licenses, violation notices, health department correspondence, tag receipts, rabies alerts, rabies vaccination certificates, sodium pentobarbital administration records, quarantine case files, euthanasia decrees, trap records, neglect or abuse cases that have not resulted in litigation, and patient medical records for a limited service veterinary medical practice clinic. Limited service veterinary medical practice clinic records may include: specific information on the identification of each animal and its owner, indication of the parasitic procedure, recommendations of the future immunizations and procedures, the medication administered, the dates and dosages of each medicine, the route and frequency of administration, and the tests performed and results received. Sodium pentobarbital administration records may include: the date of use, identification of the animal on which it was used, the amount administered, the signature of the person administering the drug, the signature of the on-site administrator certifying at least once a month the accuracy of the drug’s use, and the signature of the on-site manager attesting to the accuracy of the records. These records are subject to audit by the Drug Enforcement Administration. The series includes records maintained by animal control agencies and shelters documenting the intake and disposition of animals. Please refer to Section 381.0031, Florida Statutes (Epidemiological research; report of diseases of public health significance to department), Section 823.15, Florida Statutes (Dogs and cats released from animal shelters or animal control agencies; sterilization requirement), Section 828.30, Florida Statutes (Rabies vaccination of dogs, cats, and ferrets), and Rule 61G18-15.0071, Florida Administrative Code (Limited Service Patient Records). Retention is pursuant to Rule 64B16-29.004, Florida Administrative Code, Animal Control Shelter Permits, Records. RETENTION: 4 anniversary years. ANNEXATION RECORDS Item #247 This record series consists of a description and related documentation of both approved and disapproved annexations of property by local government that would change municipal boundaries or lines. The records may include, but are not limited to, correspondence, reports, maps, voluntary petitions, certifying statements and municipal service plans. RETENTION: Permanent. ANNUAL REPORT TO THE BOARD OF COUNTY COMMISSIONERS Item #380 This record series consists of annual reports required of each county officer who receives any expenses or compensation in fees, commissions or other remuneration. The report contains an annual listing of all such fees, commissions or remuneration and shows in detail the purpose, character and amount of all official expenses and the unexpended budget balance. This report is pursuant to Section 218.36, Florida Statutes, County officers; record and report of fees and disposition of same. These records may have archival value. RETENTION: 5 fiscal years. ANNUAL REPORTS: COUNTY GOVERNMENT Item #246 This record series consists of the annual report of the county administrator to the board of county commissioners pursuant to Section 125.74(1)(b), Florida Statutes, which requires the administrator to “Report to the board on action taken pursuant to any directive or policy within the time set by the board and provide an annual report to the board on the state of the county, the work of the previous year, and any recommendations as to actions or programs the administrator deems necessary for the improvement of the county and the welfare of its residents.” This is NOT the annual financial report required under Section 218.32, Florida Statutes, nor is it the annual financial audit report required under Section 218.39, Florida Statutes, and Chapters 10.558(3), 10.807(3), and 10.857(4) of the Rules of the Auditor General of the State of Florida. See also “ANNUAL REPORTS: GOVERNING BODY” and “FINANCIAL REPORTS: LOCAL GOVERNMENT ANNUAL REPORTS.” These records may have archival value. RETENTION: 10 fiscal years. ANNUAL REPORTS: GOVERNING BODY Item #245 This record series consists of the annual program, narrative, and statistical report issued by the highest level of authority within an agency. It is a comprehensive compilation of all annual reports submitted by departments, divisions, bureaus, program offices, and other subdivisions including boards, commissions, and dependent special districts. This is NOT the annual financial report required under Section 218.32, Florida Statutes, nor is it the annual financial audit report required under Section 218.39, Florida Statutes, and Chapters 10.558(3), 10.807(3), and 10.857(4) of the Rules of the Auditor 201 General of the State of Florida. See also “ANNUAL REPORTS: COUNTY GOVERNMENT,” “AUDITS: AUDITOR GENERAL,” “AUDITS: INDEPENDENT,” and “FINANCIAL REPORTS: LOCAL GOVERNMENT ANNUAL REPORTS.” These records may have archival value. RETENTION: Permanent. State agencies should contact the State Archives of Florida for archival review after 5 years. Other agencies should ensure appropriate preservation of records. ARCHITECTURAL/BUILDING PLANS: COMMERCIAL Item #216 This record series consists of graphic and engineering records (blueprints, elevations, specification plans, as-builts, etc.) that depict conceptual as well as precise measured information for the planning and construction of, or additions to, commercial buildings, including government facilities. This retention applies to the record copy held by the local government permitting authority (often a building department) or filing office (such as the county clerk). Other governmental departments may hold duplicates for their reference use; for example, an agency that owns or rents a structure may hold copies for operational use (see REAL PROPERTY RECORDS: PROPERTY ACQUIRED). Refer to Chapter 553, Florida Statutes, Building Construction Standards, and Section 95.11(3)(c), Florida Statutes, Statute of Limitations regarding design, planning or construction of an improvement to real property. NOTE: This item does not cover permits for construction in floodplains; use NATIONAL FLOOD INSURANCE PROGRAM RECORDS: FLOODPLAIN CONSTRUCTION AUTHORIZATION RECORDS. See also “ARCHITECTURAL/BUILDING PLANS: RESIDENTIAL,” “ARCHITECTURAL/BUILDING PLANS: PRELIMINARY DRAWINGS,” “ARCHITECTURAL/BUILDING PLANS AND PERMITS: ABANDONED/WITHDRAWN” and “ENGINEERING RECORDS: INFRASTRUCTURE.” RETENTION: Retain for life of structure OR 10 anniversary years after issuance of certificate of occupancy or termination of contract with professional engineer, registered architect, or licensed contractor, whichever is later. ARCHITECTURAL/BUILDING PLANS: PRELIMINARY DRAWINGS Item #204 This record series consists of preliminary graphic and engineering drawing records that depict conceptual as well as precise measured information for the planning and construction of facilities. See also “ARCHITECTURAL/BUILDING PLANS: COMMERCIAL,” “ARCHITECTURAL/BUILDING PLANS: RESIDENTIAL,” “ARCHITECTURAL/BUILDING PLANS AND PERMITS: ABANDONED/WITHDRAWN,” and “ENGINEERING RECORDS: INFRASTRUCTURE.” RETENTION: Retain until obsolete, superseded, or administrative value is lost. ARCHITECTURAL/BUILDING PLANS: RESIDENTIAL Item #252 This record series consists of graphic and engineering records (blueprints, elevations, specification plans, as-builts, etc.) that depict conceptual as well as precise measured information for the planning and construction of, or additions to, residential buildings and single family residences. The record copy is held by the local government permitting authority (often a building department). Other governmental departments may hold duplicates for their reference use. Refer to Chapter 553, Florida Statutes, Building Construction Standards, and Section 95.11(3)(c), Florida Statutes, Statute of Limitations regarding design, planning, or construction of an improvement to real property. NOTE: This item does not cover permits for construction in floodplains; use NATIONAL FLOOD INSURANCE PROGRAM RECORDS: FLOODPLAIN CONSTRUCTION AUTHORIZATION RECORDS. See also “ARCHITECTURAL/BUILDING PLANS: COMMERCIAL,” “ARCHITECTURAL/BUILDING PLANS: PRELIMINARY DRAWINGS,” “ARCHITECTURAL/BUILDING PLANS AND PERMITS: ABANDONED/WITHDRAWN,” and “ENGINEERING RECORDS: INFRASTRUCTURE.” RETENTION: 10 anniversary years after issuance of certificate of occupancy. ARCHITECTURAL/BUILDING PLANS AND PERMITS: ABANDONED/WITHDRAWN Item #332 This record series consists of building plans and permit applications that have been submitted for review but were abandoned or withdrawn by the applicant with no permit issued or upon verification that no work was performed under the permit. The retention is based on Florida Building Code 105.3.2, Time limitation of application: “An application for a permit for any proposed work shall be deemed to have been abandoned 180 days after the date of filing, unless such application has been pursued in good faith or a permit has been issued; except that the building official is authorized to grant one or more extensions of time for additional periods not exceeding 90 days each. The extension shall be requested in writing and justifiable cause demonstrated.” See also “ARCHITECTURAL/BUILDING PLANS: COMMERCIAL,” “ARCHITECTURAL/BUILDING PLANS: PRELIMINARY DRAWINGS,” and “ARCHITECTURAL/BUILDING PLANS: RESIDENTIAL.” RETENTION: 180 days after last action. ATTENDANCE AND LEAVE RECORDS Item #116 This record series consists of requests or applications for vacation, sick, family medical leave act (FMLA), and other types of leave including leaves of absences; time sheets or time cards along with any required documentation (medical statements or excuses from a physician, jury duty summons, or military orders, etc.) submitted by an employee to document authorized absences; reports of leave hours used and accrued during a pay period; and reports of leave balances for all agency employees. NOTE: Use PAYROLL RECORDS: SUPPORTING DOCUMENTS if the records are used at least in part to determine or verify pay or benefits. RETENTION: 3 fiscal years. 202 ATTENDANCE RECORDS: COMMUNITY SERVICE Item #249 This record series consists of, but is not limited to, time sheets, time cards, and sign-in logs for community service workers performing work in accordance with a court order or as part of a school or other community service program. These individuals do not receive any financial remuneration or retirement benefits for community service hours worked. Court- ordered community service workers must document their employment for the court or be subject to jail time, fine, or forfeiture. RETENTION: 1 calendar year after last date of service. AUDIT TRAILS: CRITICAL INFORMATION SYSTEMS Item #393 This record series consists of system generated audit trails tracking events relating to records in critical information systems including, but not limited to, systems containing patient records, law enforcement records, public health and safety records, clinical trial records, voter and election records, and financial transaction records. Audit trails link to specific records in a system and track such information as the user, date and time of event, and type of event (data added, modified, deleted, etc.). Since audit trails may play an integral part in prosecution, disciplinary actions, or audits or other reviews, agencies are responsible for ensuring that internal management policies are in place for retaining audit trails as long as necessary for these purposes. RETENTION: Retain each audit trail entry as long as the record to which the entry relates. AUDIT TRAILS: ROUTINE ADMINISTRATIVE INFORMATION SYSTEMS Item #394 This record series consists of system-generated audit trails tracking events relating to records in information systems used for routine agency administrative activities. Audit trails link to specific records in a system and track such information as the user, date and time of event, and type of event (data added, modified, deleted, etc.). Since audit trails may play an integral part in prosecution, disciplinary actions, or audits or other reviews, agencies are responsible for ensuring that internal management policies are in place for retaining audit trails as long as necessary for these purposes. RETENTION: Retain until obsolete, superseded, or administrative value is lost. AUDITS: AUDITOR GENERAL Item #8 This record series consists of reports issued by the Auditor General to establish the position of the audited agencies against their performance standards. These records are created pursuant to Section 11.45, Florida Statutes, Definitions; duties; authorities; reports; rules. See also “AUDITS: INDEPENDENT,” “AUDITS: INTERNAL,” “AUDITS: STATE/FEDERAL,” and “AUDITS: SUPPORTING DOCUMENTS.” These records may have archival value. RETENTION: 10 fiscal years after audit report release date. State agencies must contact the State Archives of Florida for archival review before disposition of records. Other agencies should ensure appropriate preservation of records determined to have long-term historical value. AUDITS: INDEPENDENT Item #56 This record series consists of reports, including any appropriate financial statements, issued by an independent auditor to establish the position of the audited agencies against their performance standards. The audits may be instigated by any agency, organization, or internal management. These records are created pursuant to Section 11.45, Florida Statutes, Definitions; duties; authorities; reports; rules, and/or Section 215.97, Florida Statutes, Florida Single Audit Act. See also “AUDITS: AUDITOR GENERAL,” “AUDITS: INTERNAL,” “AUDITS: STATE/FEDERAL,” and “AUDITS: SUPPORTING DOCUMENTS.” RETENTION: 10 fiscal years after audit report release date. AUDITS: INTERNAL Item #73 This record series consists of reports issued by an internal auditor to establish the position of the audited agencies against their performance standards. The audits may be instigated by any agency, organization, or internal management. Records of internal audits for state agencies are created pursuant to Section 11.45, Florida Statutes, Definitions; duties; authorities; reports; rules and/or Section 20.055, Florida Statutes, Agency inspector generals. See also “AUDITS: AUDITOR GENERAL,” “AUDITS: INDEPENDENT,” “AUDITS: STATE/FEDERAL,” and “AUDITS: SUPPORTING DOCUMENTS.” RETENTION: 5 fiscal years after audit report release date. AUDITS: STATE/FEDERAL Item #83 This record series consists of reports issued by a federal or state auditor to establish the position of the audited agencies against their performance standards. The audits may be instigated by any agency, organization, or internal management. Records of such audits for state agencies are created pursuant to Section 11.45, Florida Statutes Definitions; authorities; reports; rules. See also “AUDITS: AUDITOR GENERAL,” “AUDITS: INDEPENDENT,” “AUDITS: INTERNAL,” and “AUDITS: SUPPORTING DOCUMENTS.” These records may have archival value. RETENTION: 10 fiscal years after audit report release date. State agencies must contact the State Archives of Florida for archival review before disposition of records. Other agencies should ensure appropriate preservation of records determined to have long-term historical value. 203 AUDITS: SUPPORTING DOCUMENTS Item #57 This record series consists of the documentation and supporting documents used to develop audit reports, including all bills, accounts, transaction records, reports or other related documentation. The audits may be instigated by any agency, organization, or internal management. See also “AUDITS: AUDITOR GENERAL,” “AUDITS: INDEPENDENT,” “AUDITS: INTERNAL,” and “AUDITS: STATE/FEDERAL.” RETENTION: 5 fiscal years after audit report release date. AUTOMATED ACCOUNTING SYSTEM REPORTS Item #50 This record series consists of reports generated by an agency’s automated accounting system, such as SAMAS (State Automated Management Accounting System), FLAIR (Florida Accounting & Information Resource), Aspire, or other automated accounting system. Included are such reports as a log of all updated transactions entered into the system and a financial statement for each month for all divisions and/or bureaus of the agency. See also “FINANCIAL TRANSACTION RECORDS: DETAIL,” “FINANCIAL TRANSACTION RECORDS: SUMMARY” and “FINANCIAL HISTORY SUMMARY RECORDS.” RETENTION: 3 fiscal years. BACKFLOW AND CROSS CONNECTION CONTROL PROGRAM RECORDS Item #416 This record series documents the testing of residential and commercial backflow assemblies. The Backflow and Cross Connection Control Program (established pursuant to Rule 62-555.360, Florida Administrative Code, Cross-Connection Control for Public Water Systems) prevents the backflow of contaminants into the potable water supply. The series includes, but is not limited to, backflow prevention device inspection forms, backflow assembly test/certification forms, reclaimed water surveys and cross connection control inspection forms. Information regarding the number of inspections completed is generated from these forms and submitted as an annual report to the Florida Department of Health. Retention is pursuant to Rule 62-550.720(3), Florida Administrative Code, Recordkeeping. RETENTION: 10 anniversary years. BACKUPS: ELECTRONIC/DIGITAL RECORDS There is no retention schedule for backup tapes, disks, drives, servers or other forms of electronic/digital data backup. A backup should be just that, a data/records backup kept solely for disaster recovery/business continuity but not intended to serve as the record copy or as a records retention tool. In the case of disaster, the backup would be used to recover system operability and/or restore lost records; otherwise, agency records that have not met their retention should not be disposed of on the basis of the existence of a backup. If for any reason (for instance, a disaster erases emails on your server) the only existing copy of an item that has not met its retention period is on a backup tape or drive, the custodial agency of that record must ensure that the record on the backup is maintained for the appropriate retention period. A backup containing record copies/only existing copies of items that have not passed their retention would have to be retained for the length of the longest unmet retention period. Preferably, the records should be restored to the agency’s systems from the backup to ensure that the backup is not used as a records retention tool. BALLOTS Item #397 This record series consists of ballots and related records for elections conducted to determine issues not governed by Florida election laws. This may include votes on issues addressed by municipal pension board members, advisory councils and committees; election of a chair by board members; election of members of a pension board by employees; and other similar instances. The series may include, but is not limited to: nomination forms, ballots, envelopes, vote tally sheets, and related unused forms. NOTE: For ballots and vote sheets for votes that are required to be taken in public by public officers at public meetings as defined in Section 286.011, Florida Statutes, use MINUTES: OFFICIAL MEETINGS (PRELIMINARY/AUDIO RECORDINGS/VIDEO RECORDINGS). NOTE: For ballots and other records relating to elections governed by Florida election laws, use General Records Schedule GS3 for Election Records. RETENTION: 30 days after vote count or cancellation of election. BARGAINING RECORDS Item #87 This record series consists of contracts and supporting documentation related to contracts or agreements between public agencies and labor organizations or employee unions. RETENTION: 5 fiscal years after expiration or cancellation of contract. BID RECORDS: CAPITAL IMPROVEMENT SUCCESSFUL BIDS Item #70 This record series documents the processing and letting of capital improvement successful bids including, but not limited to, legal advertisements, “Requests for Proposals,” “Requests for Qualifications,” “Letters of Interest,” “Invitations to Bid,” “Invitations to Negotiate,” technical specifications, correspondence, bid tabulations, and bid responses. “Capital Improvements” shall mean improvements to real property (land, buildings, including appurtenances, fixtures and fixed 204 equipment, structures, etc.) that add to the value and extend the useful life of the property, including construction of new structures, replacement or rehabilitation of existing structures (e.g., major repairs such as roof replacement), or removal of closed structures. See also “BID RECORDS: CAPITAL IMPROVEMENT UNSUCCESSFUL BIDS” and “BID RECORDS: NON-CAPITAL IMPROVEMENT.” RETENTION: Retain as long as related CONTRACTS/LEASES/AGREEMENTS: CAPITAL IMPROVEMENT/REAL PROPERTY file. BID RECORDS: CAPITAL IMPROVEMENT UNSUCCESSFUL BIDS Item #71 This record series documents the processing and letting of capital improvement unsuccessful bids including, but not limited to, legal advertisements, “Requests for Proposals,” “Requests for Qualifications,” “Letters of Interest,” “Invitations to Bid,” “Invitations to Negotiate,” technical specifications, correspondence, bid tabulations, and bid responses. “Capital Improvements” shall mean improvements to real property (land, buildings, including appurtenances, fixtures and fixed equipment, structures, etc.) that add to the value and extend the useful life of the property, including construction of new structures, replacement or rehabilitation of existing structures (e.g., major repairs such as roof replacement), or removal of closed structures. This series also includes records of bid projects canceled prior to being awarded and projects awarded but canceled prior to any work being done. See also “BID RECORDS: CAPITAL IMPROVEMENT SUCCESSFUL BIDS” and “BID RECORDS: NON-CAPITAL IMPROVEMENT.” RETENTION: 5 fiscal years after awarded or bid project canceled. BID RECORDS: NON-CAPITAL IMPROVEMENT Item #72 This record series documents the processing and letting of successful, unsuccessful and canceled non-capital improvement bids including, but not limited to, legal advertisements, “Requests for Proposals,” “Requests for Qualifications,” “Letters of Interest,” “Invitations to Bid,” “Invitations to Negotiate,” technical specifications, correspondence, bid tabulations, and bid responses. See also “BID RECORDS: CAPITAL IMPROVEMENT SUCCESSFUL BIDS” and “BID RECORDS: CAPITAL IMPROVEMENT UNSUCCESSFUL BIDS.” RETENTION: 5 fiscal years after awarded or bid project canceled. BOND FINANCING ADMINSTRATIVE RECORDS Item #417 This record series documents administrative and management activities relating to the financing of local government projects through bonded indebtedness. The series may include, but is not limited to, preliminary studies; legal opinions; proposals and prospectuses; authorizations and certificates for issuance; cancellation and exchange records; retired bonds and bond interest coupons that have been redeemed, including such information as identifying date, number of each bond and quality and value of bond by maturity; registers recording the redemption of bond coupons, including such information as upon what authority bonds and bond interest coupons were issued, details of bondholders, balances, identifying dates, number of each bond, interest paid and maturation dates; and other related correspondence and documentation. See also “BOND RESOLUTIONS/ORDINANCES.” These records may have archival value. RETENTION: 5 fiscal years after final payment or closeout activity, whichever is later. State agencies must contact the State Archives of Florida for archival review before disposition of records. Other agencies should ensure appropriate preservation of records determined to have long-term historical value. BOND RESOLUTIONS/ORDINANCES Item #191 This record series consists of resolutions or ordinances to issue bonds to finance undertaking of any capital or other projects for the purposes permitted by the State Constitution. The series may include, but is not limited to, legal agreements, reports of principal, interest, paying agents, and reports. See Section 166.111, Florida Statutes, Municipalities, Authority to borrow. See also “BOND FINANCING ADMINSTRATIVE RECORDS.” These records may have archival value. RETENTION: Permanent. BONUS/AWARD RECORDS: EMPLOYEES Item #333 This record series documents bonuses or other awards given to employees based on performance or other criteria. The series may include, but is not limited to, nominations, evaluations and selection records for peer review bonuses or other awards. RETENTION: 5 fiscal years. BUDGET RECORDS: APPROVED ANNUAL BUDGET Item #58 This record series consists of the agency’s approved annual budget and its amendments. This series does NOT include working papers, agency staff analyses, drafts, budget requests, or other supporting documentation relating to the development, modification, or implementation of an agency’s final approved budget. See also “BUDGET RECORDS: SUPPORTING DOCUMENTS.” These records may have archival value. RETENTION: Permanent. State agencies should contact the State Archives of Florida for archival review after 5 years. Other agencies should ensure appropriate preservation of records. 205 BUDGET RECORDS: SUPPORTING DOCUMENTS Item #88 This record series consists of any documentation relating to the development, modification or implementation of an agency’s final approved budget. The series may include, but is not limited to, working papers, agency staff analyses, drafts, budget requests and other supporting documentation. See also “BUDGET RECORDS: APPROVED ANNUAL BUDGET.” RETENTION: 3 fiscal years from the budget year the records pertain to. BUSINESS CERTIFICATION CASE FILES: MINORITIES AND VETERANS Item #169 This record series consists of case files documenting companies that have applied to the agency for certification as a certified business enterprise. The series includes files documenting application for certification certified minority business enterprise as defined in Section 288.703, Florida Statutes, Small and Minority Business, Definitions, and in accordance with Section 287.0943, Florida Statutes, Certification of minority business enterprises, as well as certification of veteran business enterprises in accordance with Section 295.187, Florida Statutes, Florida Veteran Business Enterprise Opportunity Act. The series may include, but is not limited to, application for certification; documentation verifying ownership and control of the business by an eligible party; documentation verifying that the business performs or intends to perform a “useful business function” as defined in Section 287.0943, Florida Statutes; and other records used in the evaluation of the application. See also “AFFIRMATIVE ACTION RECORDS” and “EQUAL EMPLOYMENT OPPORTUNITY COMPLIANCE RECORDS.” RETENTION: 3 fiscal years after expiration of certification, revocation, denial or withdrawal. BUSINESS TAX RECEIPT RECORDS: LOCAL GOVERNMENT Item #221 This record series documents the method by which a local governing authority grants the privilege of engaging in or managing any business, profession or occupation within its jurisdiction pursuant to Chapter 205, Florida Statutes, Local Business Taxes. Per Chapter 205, this does not include records of any fees paid to any board, commission or officer for permits, registrations, examinations or inspections. The series includes applications, renewal cards, business tax receipts and supporting documentation. This series does not cover records relating to the issuance of business or occupational licenses by state agencies. For records documenting financial transactions associated with this process, see “FINANCIAL TRANSACTION RECORDS: DETAIL.” See also “LICENSES: CERTIFICATE OF COMPETENCY RECORDS” and “LICENSES: CERTIFICATE OF COMPETENCY RECORDS (TEMPORARY).” RETENTION: 1 calendar year after expiration, revocation, or denial of business tax receipt. CABINET AFFAIRS FILES Item #11 This record series consists of the Cabinet agendas, minutes, backup materials, and other information received from any office on all subject matters relating to a Cabinet agenda item or a potential agenda item. The State of Florida’s record copy is held by the Executive Office of the Governor until transferred to the State Archives of Florida. See also “MINUTES: OFFICIAL MEETINGS,” “MINUTES: OFFICIAL MEETINGS (PRELIMINARY/AUDIO RECORDINGS/VIDEO RECORDINGS),” and “MINUTES: OFFICIAL MEETINGS (SUPPORTING DOCUMENTS).” RETENTION: a) Record copy (Governor’s Office). Permanent. Contact the State Archives of Florida for transfer to Archives after 5 years. b) Duplicates (Agency copies). Retain until obsolete, superseded, or administrative value is lost. CALENDARS Item #89 This record series consists of calendars, appointment books, planners or other records showing official daily appointments and meetings. The series might also include lists of “prioritized daily tasks,” background materials, issues for discussion, and speaking points or remarks. This series does NOT include the record copy of speeches, which are covered by “PUBLIC INFORMATION FILES.” RETENTION: 1 anniversary year. CEMETERY/DISPOSAL OF HUMAN REMAINS RECORDS Item #235 This record series documents each burial or cremation, showing the name of the deceased, date of burial or disposal of cremains, and the lot, plot, and space in which the burial was made or the location at which the cremains were disposed. These records relate to government lands and operations, not to private cemeteries. These records may have archival value. RETENTION: Permanent. CERTIFICATE OF OCCUPANCY: COMMERCIAL Item #255 This record series consists of a certificate issued by the local governing authority’s jurisdiction for occupancy of a commercial structure, new addition, or remodeling. This certificate identifies the structure as meeting or exceeding the local building codes and constitutes final approval for habitation. The series may also include the certificate of inspection initiated by the building department/office and used by the fire inspector when inspecting a building to determine if the type of occupancy is suitable for the intended use. Refer to Florida Statutes, Chapter 553, Building Construction Standards, 206 and Section 95.11(3)(c), Statute of Limitations regarding design, planning or construction of an improvement to real property. See also “CERTIFICATE OF OCCUPANCY: RESIDENTIAL.” RETENTION: Retain for life of structure OR 10 anniversary years after issuance of certificate of occupancy or termination of contract with professional engineer, registered architect, or licensed contractor, whichever occurs latest. CERTIFICATE OF OCCUPANCY: RESIDENTIAL Item #256 This record series consists of a certificate issued by the local governing authority’s jurisdiction for occupancy of a residential structure, new addition, or remodeling. This certificate identifies the structure as meeting or exceeding the local building codes and constitutes final approval for habitation. The series may also include the certificate of inspection initiated by the building department/office and used by the fire inspector when inspecting a building to determine if the type of occupancy is suitable for the intended use. Refer to Florida Statutes, Chapter 553, Building Construction Standards, and Section 95.11(3)(c), Statute of Limitations regarding design, planning, or construction of an improvement to real property. See also “CERTIFICATE OF OCCUPANCY: COMMERCIAL.” RETENTION: 10 anniversary years after issuance of certificate of occupancy. CHARTERS/AMENDMENTS/BYLAWS/CONSTITUTIONS Item #207 This record series consists of foundation documents establishing an organization and its mission, functions, duties and responsibilities, and organizational structure. See also “ORDINANCES,” “PROCLAMATIONS,” and “RESOLUTIONS.” These records may have archival value. RETENTION: Permanent. CHILD CARE RECORDS Item #257 This record series consists of information on the children enrolled in a child care facility, including, but not limited to, information and forms required by law such as the child’s legal name, birth date, and preferred nicknames; parents’ names, addresses, and telephone numbers; names of persons allowed to remove child from the facility; physical identification; emergency information; physician information; facility brochure statements; disciplinary procedure statements; procedures for a handicapped child as applicable; enrollment forms; immunization record exemption forms; and health forms. Refer to Section 1003.22, Florida Statutes, School-entry health examinations; immunization against communicable diseases; and Section 1003.23, Florida Statutes, Attendance records and reports. RETENTION: 5 calendar years after termination of enrollment. CITIZEN SUPPORT ORGANIZATION/DIRECT SUPPORT ORGANIZATION REPORT FILES Item #418 This record series consists of reports submitted by citizen support organizations and direct support organizations pursuant to Section 20.058, Florida Statutes, Citizen support and direct-support organizations. The series documents such information as the organization’s name, mailing address, telephone number and website address; the statutory authority or executive order pursuant to which the organization was created; a brief description of the organization’s mission and results of its efforts; a brief description of the future plans of the organization; a copy of the organization’s code of ethics; and copy of the organization’s most recent federal Internal Revenue Service Return of Organization Exempt from Income Tax form. RETENTION: 5 fiscal years from date of report. CLIENT CASE FILES: HUMAN/SOCIAL SERVICES Item #275 This record series consists of the client case files for citizens receiving assistance from a social services agency. The series may pertain to, but is not limited to, low cost energy assistance programs; emergency payments for electricity, medicine, medical care, food, or rent; and referrals to a doctor or social services organization. The series may also include claim documentation and copies of monthly, quarterly, and/or annual reports that are submitted by the local government agency to the Agency for Health Care Administration as provided by Sections 154.301-154.331, Florida Statutes, Health Care Responsibility For Indigents; and Chapter 59H-1, Florida Administrative Code, Florida Health Care Indigency Eligibility Certification Standards. RETENTION: 5 fiscal years. CLIENT CASE FILES: VETERAN SERVICES Item #310 This record series consists of case files relating to veterans receiving various types of assistance. The series may include, but is not limited to, copies of the following documents: proof of military service; applications for various Veteran Administration (VA) benefits; marriage, death, divorce, and birth certificates; incoming and outgoing correspondence relating to the development and status of claims; change of address forms; and all other VA forms that are used in development of claims for VA benefits. The originals of all of these documents are forwarded to the Veterans Administration for processing. The series may also include a client case file index providing such information as name, social security number, employment data, other sources of income, death records, and additional notes on pending claims. RETENTION: 5 fiscal years after case closed. 207 CODE VIOLATION RECORDS: CITATION ISSUED Item #398 This record series documents code enforcement activities in response to code or ordinance violations in instances when citations were issued. Records may include, but are not limited to, evidence of verbal or written warnings, photographs, on-site inspection notes, copies of the first and second violation notices, and orders to appear. If the process continues to a Code Enforcement Board hearing or a Special Master proceeding, the records become part of the Code Enforcement Hearing Case Files. Refer to Chapter 162, Florida Statutes, County or Municipal Code Enforcement. See also “CODE VIOLATION RECORDS: HEARING CASE FILES” and “CODE VIOLATION RECORDS: NO CITATION ISSUED.” RETENTION: 5 fiscal years after case is closed. CODE VIOLATION RECORDS: HEARING CASE FILES Item #236 This record series consists of case files documenting code violation hearings, whether held before the Code Enforcement Board, a Special Master or other applicable hearing body or official. The series may include, but is not limited to, affidavits, exhibits, letters, photographs, orders, and any supporting documentation and working papers relating to the case. Refer to Chapter 162, Florida Statutes, County or Municipal Code Enforcement. This series also includes records of hearings of red light camera violation appeals heard by the Code Enforcement Board or Special Magistrate in accordance with Section 316.0083(1)(b)1. a., Florida Statutes, Mark Wandall Traffic Safety Program; administration; report. See also “CODE VIOLATION RECORDS” and “MINUTES: OFFICIAL MEETINGS.” RETENTION: 5 fiscal years after case is closed. CODE VIOLATION RECORDS: NO CITATION ISSUED Item #237 This record series documents code enforcement activities in response to code or ordinance violations in instances when no citation is issued. Records may include, but are not limited to, evidence of verbal or written warnings, photographs, on- site inspection notes, copies of the first and second violation notices, and orders to appear. If a citation is issued and the process continues to a Code Enforcement Board hearing or a Special Master proceeding, the records become part of the Code Enforcement Hearing Case Files. Refer to Chapter 162, Florida Statutes, County Or Municipal Code Enforcement. See also “CODE VIOLATION RECORDS: CITATION ISSUED” and “CODE VIOLATION RECORDS: HEARING CASE FILES.” RETENTION: 3 anniversary years after case is closed. COMMITTEE/BOARD APPOINTMENT RECORDS Item #334 This record series consists of records relating to the appointment of individuals to serve on committees, boards, advisory councils, or other such groups. The series may include, but is not limited to, applications, letters of recommendation, letters of appointment, letters of acceptance, oaths of office, resignation letters, and related correspondence and supporting documentation. See also “COMMITTEE/BOARD APPOINTMENT RECORDS: NON-SELECTED APPLICANTS.” RETENTION: 3 fiscal years after term of office ends, appointee resigns, or committee/board is abolished, whichever is applicable. COMMITTEE/BOARD APPOINTMENT RECORDS: NON-SELECTED APPLICANTS Item #379 This record series consists of records relating to applicants not selected to serve on committees, boards, advisory councils, or other such groups. The series may include, but is not limited to, applications, letters of recommendation, and related correspondence and supporting documentation. See also “COMMITTEE/BOARD APPOINTMENT RECORDS.” RETENTION: 4 anniversary years after appointment and any litigation is resolved. COMMODITY SUPPLEMENTAL FOOD PROGRAM RECORDS Item #258 This record series consists of records documenting the receipt, inventory, and disbursement of U.S. Department of Agriculture supplemental foods, and the receipt and disbursement of administrative funds, including reports of racial and ethnic participation and complaints of improper disbursement or denial of services. Refer to 7CFR247.29, Commodity Supplemental Food Program – Reports and Recordkeeping, for federal recordkeeping, reporting, and retention requirements. RETENTION: 5 fiscal years. COMMUNICATIONS AUDIO RECORDINGS Item #335 This record series consists of audio recordings of radio and telephone communications and complaint calls. The recordings may be made for a variety of purposes including, but not limited to, backup of activity reports, tracking and addressing complaints, quality assurance reviews of customer service calls, or employee training. Since these recordings may play an integral part in disciplinary actions or other agency actions, agencies are responsible for ensuring that internal management policies are in place establishing criteria for which recordings should be retained as long as necessary for these purposes. See also “911 COMMUNICATIONS RECORDS” and “911 RECORDS: LOGS.” RETENTION: 30 days. 208 COMPLAINTS: CITIZENS/CONSUMERS/EMPLOYEES Item #94 This record series consists of individual complaints received from citizens, consumers or employees. The records provide name, address, and telephone number of complainant, date of complaint, nature of complaint, to whom referred and date, action taken, and signature of person taking the action. This series does not include records documenting employee claims of harassment or discrimination. Do NOT use this item if records document a specific type of complaint covered by a different retention schedule item. See also “DISCIPLINARY CASE FILES: EMPLOYEES’” and “GRIEVANCE FILES.” RETENTION: 1 anniversary year after resolved or closed. COMPREHENSIVE MASTER PLANS: ADOPTED Item #166 This record series consists of adopted original and succeeding plans of local governmental agencies required by the State of Florida, including, but not limited to, maps, surveys, site plans, and any other material comprising or incorporated into the adopted comprehensive plan and all associated amendments. The plans may contain elements such as: growth management, sanitary sewer records, drainage records, future land use records, traffic circulation, economic assumptions, conservation, housing, recreation and open space, solid waste, electric utilities, potable water, intergovernmental coordination, mass transit, and all other local government related functions. Refer to Chapter 163, Part II, Florida Statutes, Growth Policy; County and Municipal Planning; Land Development Regulation. See also “COMPREHENSIVE MASTER PLANS: ADOPTED (SUPPORTING DOCUMENTS).” These records may have archival value. RETENTION: Permanent. COMPREHENSIVE MASTER PLANS: ADOPTED (SUPPORTING DOCUMENTS) Item #174 This record series consists of items used in preparing, but not incorporated into, the adopted original and succeeding plans of local governmental agencies required by the State of Florida. The supporting documents may include, but are not limited to, additional maps, surveys, site plans, correspondence, public opinion polls, copies of relevant studies or analyses, and other materials that support the proposed plan. Refer to Chapter 163, Part II, Florida Statutes, Growth Policy; County and Municipal Planning; Land Development Regulation. See also “COMPREHENSIVE MASTER PLANS: ADOPTED.” These records may have archival value. RETENTION: 5 anniversary years after adopted. Agencies should ensure appropriate preservation of records determined to have long-term historical value. COMPUTER LOGS Item #391 This record series consists of firewall logs, system logs, network logs, or other logs used to maintain the integrity and security of the agency’s computer systems. The logs may record such information as: source and destination Internet Protocol (IP) addresses; user identification information; files, directories, and data that have been accessed; user rights; and running applications and databases. Since these logs may play an integral part in prosecution or disciplinary actions, agencies are responsible for ensuring that internal management policies are in place establishing criteria for which logs or entries should be retained for further investigation. RETENTION: 30 days or until review of logs is complete, whichever occurs first. CONTRACTS/LEASES/AGREEMENTS: CAPITAL IMPROVEMENT/REAL PROPERTY Item #64 This record series consists of legal documents, correspondence, reports, and other records documenting the negotiation, fulfillment, and termination of capital improvement or real property contracts, leases, or agreements to which the agency is a party, including contracts, leases, or agreements with architects, engineers, builders, and construction companies. “Capital Improvements” shall mean improvements to real property (land, buildings, including appurtenances, fixtures and fixed equipment, structures, etc.) that add to the value and extend the useful life of the property, including construction of new structures, replacement or rehabilitation of existing structures (e.g., major repairs such as roof replacement), or removal of closed structures. “Real Property” means land, buildings, and fixtures. The terms “land,” “real estate,” “realty,” and “real property” may be used interchangeably. See also “CONTRACTS/LEASES/AGREEMENTS: NON-CAPITAL IMPROVEMENT.” RETENTION: 10 fiscal years after completion or termination of contract/lease/agreement. CONTRACTS/LEASES/AGREEMENTS: NON-CAPITAL IMPROVEMENT Item #65 This record series consists of legal documents, correspondence, reports, and other records documenting the negotiation, fulfillment, and termination of contracts, leases, or agreements to which the agency is a party other than those involving capital improvement/real property. In addition, it includes the various contracts, leases or agreements entered into for goods and services, such as contracted legal services, the purchase of gas and fuel oil, annual purchases of inventory- maintained items, and customer/client agreements. See also “CONTRACTS/LEASES/AGREEMENTS: CAPITAL IMPROVEMENT/REAL PROPERTY” and “BARGAINING RECORDS.” RETENTION: 5 fiscal years after completion or termination of contract/lease/agreement. COPYRIGHT RELEASE/AUTHORIZATION DOCUMENTATION Item #337 This record series consists of releases or other documentation authorizing the agency to reproduce, distribute or publish copyrighted materials, including publication on the Internet. The series includes release/authorization forms, correspondence, and related documentation. RETENTION: Permanent. 209 CORRESPONDENCE AND MEMORANDA: ADMINISTRATIVE Item #17 This record series consists of correspondence and memoranda of a general nature that are associated with administrative practices or routine office activities and issues but that do not create policy or procedure, document the business of a particular program, or act as a receipt. See also “CORRESPONDENCE AND MEMORANDA: PROGRAM AND POLICY DEVELOPMENT,” “DIRECTIVES/POLICIES/PROCEDURES,” and “INFORMATION REQUEST RECORDS.” These records may have archival value. RETENTION: 3 fiscal years. State agencies must contact the State Archives of Florida for archival review before disposition of records. Other agencies should ensure appropriate preservation of records determined to have long-term historical value. CORRESPONDENCE AND MEMORANDA: PROGRAM AND POLICY DEVELOPMENT Item #338 This record series consists of correspondence and memoranda documenting policy development, decision-making, or substantive programmatic issues, procedures, or activities. See also “ADMINISTRATOR RECORDS: AGENCY DIRECTOR/PROGRAM MANAGER,” “CORRESPONDENCE AND MEMORANDA: ADMINISTRATIVE,” and “DIRECTIVES/POLICIES/PROCEDURES.” These records may have archival value. RETENTION: 5 fiscal years. State agencies must contact the State Archives of Florida for archival review before disposition of records. Other agencies should ensure appropriate preservation of records determined to have long-term historical value. DEFERRED COMPENSATION SUMMARY REPORTS Item #339 This record series consists of reports provided to the agency by deferred compensation providers summarizing contributions, gains, losses, and other fund activities over the course of the reporting period. These are not reports of individual employees’ contributions or account activities. RETENTION: Retain until obsolete, superseded, or administrative value is lost. DIRECTIVES/POLICIES/PROCEDURES Item #186 This record series consists of the official management statements of policy for the organization, supporting documents, and the operating procedures that outline the methods for accomplishing the functions and activities assigned to the agency. The series may include, but is not limited to, such materials as employee handbooks, standard operating procedures, management approval documentation, and correspondence and memoranda stating the policies and procedures to be followed by employees. See also “ADMINISTRATOR RECORDS: AGENCY DIRECTOR/PROGRAM MANAGER,” “CORRESPONDENCE AND MEMORANDA: ADMINISTRATIVE,” “CORRESPONDENCE AND MEMORANDA: PROGRAM AND POLICY DEVELOPMENT,” “DISASTER PREPAREDNESS PLANS,” and “DISASTER PREPAREDNESS DRILL RECORDS.” These records may have archival value. RETENTION: 2 anniversary years after superseded or becoming obsolete. State agencies must contact the State Archives of Florida for archival review before disposition of records. Other agencies should ensure appropriate preservation of records determined to have long-term historical value. DISASTER PREPAREDNESS DRILL RECORDS Item #259 This record series consists of the results of disaster preparedness exercises and supporting documents including scenarios, location of safety related drills, timetables, response times, probable outcomes, areas of difficulty, descriptions of how difficulties were resolved, and areas for improvement. The types of drills include, but are not limited to, fire, tornado, safety, hurricane, and SARA (Superfund Amendments and Reauthorization Act) chemical spills. Section 252.365(3)(b), Florida Statutes, Emergency coordination officers; disaster-preparedness plans, requires state agencies to include in their disaster preparedness plans “schedules and procedures for periodic tests, training, and exercises.” Section 252.38, Florida Statutes, Emergency management powers of political subdivisions, authorizes counties and municipalities to “develop an emergency management plan and program that is coordinated and consistent with the state comprehensive emergency management plan and program.” See also “DISASTER PREPAREDNESS PLANS,” “DIRECTIVES/POLICIES/PROCEDURES,” and “INSPECTION RECORDS: FIRE/SECURITY/SAFETY/HEALTH.” RETENTION: 2 calendar years provided reviews have been conducted. DISASTER PREPAREDNESS PLANS Item #210 This record series consists of disaster preparedness and/or recovery plans adopted by an agency. Section 252.365, Florida Statutes, Emergency coordination officers; disaster-preparedness plans, requires state agencies to develop and maintain “a disaster preparedness plan that is coordinated with the applicable local emergency-management agency...” Section 252.38, Florida Statutes, Emergency management powers of political subdivisions, authorizes counties and municipalities to “develop an emergency management plan and program that is coordinated and consistent with the state comprehensive emergency management plan and program.” See also “DISASTER PREPAREDNESS DRILL RECORDS,” “DIRECTIVES/POLICIES/PROCEDURES” and “EMERGENCY MANAGEMENT PLAN REVIEW RECORDS.” These records may have archival value. RETENTION: 5 fiscal years after superseded or becoming obsolete. State agencies must contact the State Archives of Florida for archival review before disposition of records. Other agencies should ensure appropriate preservation of records determined to have long-term historical value. 210 DISASTER RELIEF RECORDS Item #321 This record series consists of all documentation related to the distribution, receipt, or expenditure of state or federal funds, goods or services for natural or man-made disasters, including, but not limited to, major storms, floods, fires, tornadoes, and hurricanes. The records may include applicable disaster relief funding agreements, expenditure reports, and supporting documentation, including, but not limited to, copies of time sheets, payroll records, billing statements, receipts, purchases, executed contracts, invoices, canceled checks, correspondence and daily activity reports. For federal retention requirements, refer to 44CFR206.120(f)(7), Emergency Management and Assistance, Document Retention. RETENTION: 5 fiscal years after submission of final financial report, receipt of last payment, or final activity, whichever is latest. DISCIPLINARY CASE FILES: EMPLOYEES Item #98 This record series documents the investigation of allegations of employee misconduct and/or violation of department regulations or orders, state or federal statutes, or local ordinances. The series may include, but is not limited to, statements by the employee, witnesses, and the person filing the complaint. Cases include both formal and informal disciplinary proceedings relating to allegations that were determined as sustained, not sustained, unfounded, or exonerated. “Formal discipline” is defined as disciplinary action involving demotion, removal from office, suspension, or other similar action. “Informal discipline” is defined as any disciplinary action involving written and verbal reprimands, memoranda, or other similar action. These records are filed separately from the employee personnel file, but the final action summary becomes part of the personnel file. See also “EMPLOYEE CONDUCT COUNSELING RECORDS,” “PERSONNEL RECORDS” items, and “STAFF ADMINISTRATION RECORDS.” RETENTION: 5 anniversary years after final action. DOMESTIC PARTNERSHIP REGISTRY RECORDS Item #399 This record series documents domestic partnerships established and dissolved under authority of law or ordinance. Records may include, but are not limited to, Affidavits of Domestic Partnership, domestic partnership amendments, Affidavits of Termination of Domestic Partnership, and other supporting or related documentation. RETENTION: Permanent. DONATION RECORDS Item #342 This record series documents donations of funds, property, historical documents, artifacts, or other items of long-term value or significance to a public agency or institution including, but not limited to, donations to the collections of cultural heritage institutions such as public archives and museums. The series may include, but is not limited to, correspondence; deeds of gift and/or other transfer documentation; description and/or value of item(s) donated; and documentation of the purpose of the donation and any limitations/restrictions on use. See also “ENDOWMENTS/BEQUESTS/TRUST FUND RECORDS.” RETENTION: Permanent. DRAFTS AND WORKING PAPERS Item #242 This record series consists of materials used in developing, compiling, and assembling a final product such as an agency report or database. The series may include, but is not limited to, copies of correspondence or memoranda; circulated drafts; data entry forms; notes; calculations; and other supporting documents. Drafts of documents that could have a significant effect on an agency’s programs, functions and responsibilities (for instance, agency mission statements or major policy initiatives) should be placed under “ADMINISTRATOR RECORDS: AGENCY DIRECTOR/PROGRAM MANAGER” or other applicable record series. RETENTION: Retain until obsolete, superseded, or administrative value is lost. DRUG TEST CASE FILES Item #260 This record series documents drug testing of individuals under Florida’s Drug-Free Workplace Act, or as required for Commercial Driver’s License (CDL) or other drivers under U.S. Department of Transportation regulations. The case file may include, but is not limited to, documentation of decisions to administer reasonable suspicion or post-accident testing, or verifying the existence of a medical explanation of the inability of the driver to provide adequate breath or a urine specimen for testing; the employer’s copy of a drug or alcohol test form, including the results of the test; a copy of the controlled substances test chain of custody control form; documents sent by the Medical Review Officer (MRO) to the employer; notice to report for testing; affidavit signed by the employee stating any prescription drugs or over-the-counter medication currently being taken; and final clearance to resume working. This record series can also consist of documentation relating to an employee’s refusal to take or submit samples for an alcohol and/or controlled substances test(s). Refer to Sections 112.0455(7)-(8), Florida Statutes, Florida Drug-Free Workplace Act, Types of Testing and Procedures and Employee Protection, Section 443.1715(3)(b), Florida Statutes, Disclosure of Drug Test Information, and 49CFR382.401, Handling of Test Results, Records Retention, and Confidentiality: Retention of records. RETENTION: 5 anniversary years after final action. DRUG TEST EQUIPMENT RECORDS Item #261 This record series consists of records documenting compliance with calibration and other requirements for the use of evidential breath testing (EBT) devices. The series may include, but is not limited to, equipment testing, maintenance and 211 repair records; equipment checklists; external calibration checks; and equipment readings. Refer to 49CFR40, Procedures for Transportation Workplace Drug and Alcohol Testing Programs, and 49CFR382.401, Handling of Test Results, Records Retention, and Confidentiality: Retention of records. See also “DRUG TEST PROGRAM ADMINISTRATION RECORDS.” RETENTION: 5 anniversary years. DRUG TEST PROGRAM ADMINISTRATION RECORDS Item #262 This record series documents the administration of an alcohol and controlled substance testing program under Florida’s Drug-Free Workplace Act, or as required for Commercial Driver’s License (CDL) or other drivers under U.S. Department of Transportation regulations. This series may include, but is not limited to, annual program summaries, logs, information on random selection processes, statistical information, test results, copies of materials on alcohol misuse and controlled substance use awareness, copies of employer’s policy, and copies of testing policies and procedures. Refer to 49CFR382.401, Handling of Test Results, Records Retention, and Confidentiality: Retention of records and 49CFR382.403, Reporting of results in a management information system. See also “DRUG TEST EQUIPMENT RECORDS.” RETENTION: 5 anniversary years. ELECTRONIC COMMUNICATIONS There is no single retention period that applies to all electronic messages or communications, whether they are sent by email, instant messaging, text messaging (such as SMS, Blackberry PIN, etc.), multimedia messaging (such as MMS), chat messaging, social networking (such as Facebook, Twitter, etc.), voice mail/voice messaging (whether in audio, voice- over-internet protocol, or other format), or any other current or future electronic messaging technology or device. Retention periods are determined by the content, nature, and purpose of records, and are set based on their legal, fiscal, administrative, and historical values, regardless of the format in which they reside or the method by which they are transmitted. Electronic communications, as with records in other formats, can have a variety of purposes and relate to a variety of program functions and activities. The retention of any particular electronic message will generally be the same as the retention for records in any other format that document the same program function or activity. For instance, electronic communications might fall under a CORRESPONDENCE series, a BUDGET RECORDS series, or one of numerous other series, depending on the content, nature, and purpose of each message. Electronic communications that are created primarily to communicate information of short-term value, such as messages reminding employees about scheduled meetings or appointments, or most voice mail messages, might fall under the “TRANSITORY MESSAGES” series. ELECTRONIC FUNDS TRANSFER RECORDS Item #264 This record series consists of the documentation necessary to establish and maintain the electronic transfer of funds. The series may include, but is not limited to: an agreement between the two parties; a form that lists both institutions’ names, their routing numbers, the name(s) and authorizing signature(s) of the account holder(s); direct deposit authorizations; canceled deposit slips or checks; and documentation of the termination of service or transfer of service to a new institution. This series does not include records of specific individual deposits or payments. Retention is pursuant to Statute of Limitations for fraud, Section 95.11(3)(j), Florida Statutes, Limitations other than for the recovery of real property. RETENTION: 5 fiscal years after termination of service agreement/authorization. ELECTRONIC RECORDS SOFTWARE AND DOCUMENTATION Item #231 This record series consists of proprietary and non-proprietary software as well as related documentation that provides information about the content, structure, and technical specifications of computer systems necessary for retrieving information retained in machine-readable format. These records may be necessary for an audit process. RETENTION: Retain as long as software-dependent records are retained. EMERGENCY MANAGEMENT PLAN REVIEW RECORDS Item #419 This record series documents review by the county emergency management agency of emergency management plans submitted to the agency for annual review by facilities such as hospitals, nursing homes, assisted living facilities, outpatient surgical centers and adult day care centers that are required by the Agency for Health Care Administration (AHCA) to have such plans. The series may include, but is not limited to, disaster/emergency management plans; correspondence and memoranda (including form letters) issued by the reviewer, either specifying areas where improvements should be made to conform with AHCA standards and requiring resubmission of the plan with the noted corrections or stating that the plan conforms with AHCA standards; and documentation of fees paid for the review service. Refer to Section 252.38(1), Florida Statutes, Emergency management powers of political subdivisions; Counties. See also “DISASTER PREPAREDNESS PLANS.” RETENTION: 5 fiscal years. EMERGENCY OPERATIONS RECORDS: FIVE YEAR STRATEGIC PLAN Item #266 This record series consists of five year strategic plans addressing areas and objectives for improvement. The series may include plan amendments approved by the state during the five-year period. These plans were required under a partnership agreement between the Department of Community Affairs and the Federal Emergency Management Agency; 212 this particular partnership function is no longer in effect, thus the records are no longer being created. See also “DISASTER PREPAREDNESS PLANS.” RETENTION: 3 anniversary years after plan expires. EMERGENCY OPERATIONS RECORDS: REGISTRY OF SPECIAL NEEDS OR TRANSPORTATION CLIENTS Item #267 This record series documents applicants accepted for special needs or transportation services due to physical, mental, or sensory disabilities. The registry may be updated often, as individuals’ status or needs may change frequently. Refer to Section 252.355(1), Florida Statutes, Emergency Management, Registry of persons with special needs; notice; registration program, which requires that “each local emergency management agency in the state shall maintain a registry of persons with special needs located within the jurisdiction of the local agency...” See also “EMERGENCY OPERATIONS RECORDS: SPECIAL NEEDS APPLICATION RECORDS.” RETENTION: Retain until obsolete, superseded, or administrative value is lost. EMERGENCY OPERATIONS RECORDS: SHELTER INSPECTIONS Item #268 This record series documents inspections of potential emergency shelters by the county or city emergency management staff. The inspection records should indicate each facility’s name, location, and operating entity, the storm level and specialty designation assigned to the shelter, and, if applicable, the reasons for rejection of the facility as a shelter. Refer to Section 252.385, Florida Statutes, Emergency Management, Public shelter space. RETENTION: 2 anniversary years after inspection/reinspection or closure of shelter, whichever is later. EMERGENCY OPERATIONS RECORDS: SPECIAL NEEDS APPLICATION RECORDS Item #265 This record series consists of applications (accepted or denied) from residents to have a space assignment at a special needs shelter or to receive transportation assistance to a shelter. Applications may include the citizen’s name, address, telephone number, medical disabilities, caretaker’s name, and required accommodations. The series may also include supplemental documentation, such as notifications sent to accepted and denied clients, instructions for accepted clients, and related correspondence. See also “EMERGENCY OPERATIONS RECORDS: REGISTRY OF SPECIAL NEEDS OR TRANSPORTATION CLIENTS.” RETENTION: 4 anniversary years. EMPLOYEE ASSISTANCE PROGRAM RECORDS Item #269 This record series documents services received by employees through an agency sponsored employee assistance program. These programs provide employees with information, treatment and counseling on issues such as substance abuse, financial planning, mental health issues, stress management, and domestic violence. This series may contain letters of inquiry, applications, supporting documentation, referrals, updates on employee treatment, and dates and times of appointments. This series does not contain financial or vendor billing information. Refer to Section 112.0455(5)(m), Florida Statutes, for definition of “Employee assistance program,” and Section 110.1091(2), Florida Statutes, Employee assistance programs; public records exemption. RETENTION: 2 anniversary years after final action. EMPLOYEE CONDUCT COUNSELING RECORDS Item #206 This record series documents initial coaching or counseling of an employee regarding performance or behavior issues that may lead to disciplinary action if not corrected. If disciplinary action is taken, this record becomes part of the employee’s disciplinary case file. See also “DISCIPLINARY CASE FILES: EMPLOYEES,” “PERSONNEL RECORDS” items, and “STAFF ADMINISTRATION RECORDS.” RETENTION: 1 anniversary year after final action. EMPLOYMENT APPLICATION AND SELECTION RECORDS Item #24 This record series consists of all records that document the selection process and justify the selection decision, including, but not limited to, the job opportunity announcement and any other recruitment efforts; position description, including the knowledge, skills, and abilities (KSAs) necessary to perform the job; applications and résumés for employment, including any demographic data provided by applicants; correspondence; credential documentation; testing/examination plans, documentation, and results; background investigation/screening documentation; pre-employment health examination records; reference checks; lists of eligible candidates; lists of applicants’ ratings or rankings; description of the selection process and selection techniques used; names and titles of all persons participating in the selection process; and other information that affects the selection decisions. Documentation (original or copies) regarding hired candidates should be transferred to the employee’s official personnel file. See Sections 110.211 and 110.213, Florida Statutes, governing recruitment and selection in state employment; Section 760.11, Florida Statutes, Administrative and civil remedies; construction (outlining discrimination grievance procedures, including for employment discrimination allegations); and Rules 60L-29 through 60L-40, Florida Administrative Code, Personnel Rules. See also “PERSONNEL RECORDS” items and “POSITION DESCRIPTION RECORDS.” RETENTION: 4 anniversary years after personnel action provided any litigation is resolved. 213 EMPLOYMENT APPLICATIONS: UNSOLICITED Item #400 This record series consists of employment application records submitted by individuals not responding to a particular job announcement or vacancy. The series may include, but is not limited to, employment applications, résumés, credential documentation, or other records submitted by the applicant, as well as correspondence and any related records regarding the application. RETENTION: Retain until obsolete, superseded, or administrative value is lost. EMPLOYMENT ASSISTANCE PROGRAM NONEXPENDABLE PROPERTY RECORDS Item #343 This record series consists of records relating to nonexpendable property acquired under federal employment assistance programs, such as the Workforce Investment Act (WIA), or predecessor programs, such as the Job Training Partnership Act (JTPA) or the Comprehensive Employment and Training Act (CETA). Nonexpendable property is property that is not consumed in use and that retains its original identity during the period of use. RETENTION: 3 fiscal years after final disposition of property. EMPLOYMENT ASSISTANCE PROGRAM RECORDS Item #113 This record series consists of records documenting agency participation in federal employment assistance programs such as the Workforce Investment Act (WIA) or predecessor programs such as the Job Training Partnership Act (JTPA) or the Comprehensive Employment and Training Act (CETA). The series may include, but is not limited to, reports, lists of participating individuals, documentation regarding pilot programs, employer proposals, information on potential volunteer businesses, evaluations, and other supporting documentation. RETENTION: 5 fiscal years after final report. EMPLOYMENT ELIGIBILITY VERIFICATION FORMS Item #420 This record series consists of Employment Eligibility Verification Forms (I-9) that contain information used by employers to “verify the identity and employment authorization of individuals they hire for employment to preclude the unlawful hiring, or recruiting or referring for a fee, of aliens who are not authorized to work in the United States” (USCIS Form I-9). Retention is pursuant to 8 USC 1324a (b)(3), Unlawful employment of aliens, Retention of verification form. RETENTION: 3 anniversary years after the date of the hire or one anniversary year after the date the individual's employment is terminated, whichever is later. ENCUMBRANCE/CERTIFICATION FORWARD RECORDS Item #20 This record series consists of reports and other documentation detailing funds that have been encumbered, but not yet spent, for a specific planned, approved expenditure. This series includes lists of encumbrances to be applied against certified forward money, i.e., money brought forward from the previous fiscal year for goods and services not received until the current fiscal year. RETENTION: 3 fiscal years. ENDOWMENTS/BEQUESTS/TRUST FUND RECORDS Item #211 This record series documents the creation of, contributions to, or expenditures from, endowments, bequests and trust funds. See also “DONATION RECORDS.” These records may have archival value. RETENTION: Permanent. State agencies should contact the State Archives of Florida for archival review after 5 years. Other agencies should ensure appropriate preservation of records. ENERGY CONSUMPTION AND COST REPORTING RECORDS Item #401 This series consists of data and documentation regarding each state agency’s energy consumption, conservation, and costs for state-owned facilities and metered state-leased facilities. The information is compiled for the purpose of submitting an annual report on energy consumption and costs to the Department of Management Services as required by Section 255.257, Florida Statutes, Energy management; buildings occupied by state agencies. Records may include, but are not limited to, monthly electricity usage reports, energy usage cost data, correspondence, and other supporting documentation. RETENTION: 1 fiscal year from report date. ENGINEERING RECORDS: INFRASTRUCTURE Item #344 This record series consists of graphic and engineering records, including as-built drawings, for traffic signals and signs, streetlights, pavement markings, roads, sidewalks, pedestrian bridges, drainage ditches, electric power and traffic signal control lines, transformers, and other elements of local infrastructure. See also “ARCHITECTURAL/BUILDING PLANS: COMMERCIAL,” “ARCHITECTURAL/BUILDING PLANS: PRELIMINARY DRAWINGS,” “ARCHITECTURAL/BUILDING PLANS: RESIDENTIAL,” and “SUBDIVISION PLANS.” RETENTION: Retain for life of structure/element. ENVIRONMENTAL REGULATION COMPLIANCE RECORDS Item #167 This record series consists of records documenting an agency’s compliance with or efforts to meet federal, state, or local environmental regulations. The series may include, but is not limited to, environmental impact statements, environmental 214 resource permitting records, storm water or solid waste disposal permitting records, coastal construction control line permitting records, reviews, correspondence, National Environmental Policy Act technical reports and studies, and supporting documents. This series covers records of agencies being regulated or monitored; it does not cover records documenting the regulatory, permitting, or monitoring activities of agencies with environmental regulatory responsibilities. RETENTION: 5 fiscal years after completion of project, reporting requirement, or other applicable activity. EQUAL EMPLOYMENT OPPORTUNITY COMPLIANCE RECORDS Item #103 This record series consists of annual reports relating to employment statistics (job classifications, race, sex, age, etc.) as required by the U.S. Equal Employment Opportunity Commission (EEOC). The series may also include related correspondence, reviews, background information, and other supporting documents. Refer to 29CFR1602 for EEOC reporting and recordkeeping requirements. Retention is pursuant to Statute of Limitations, Section 95.11(3), Florida Statutes. See also “AFFIRMATIVE ACTION RECORDS” and “BUSINESS CERTIFICATION CASE FILES: MINORITIES AND VETERANS.” RETENTION: 4 anniversary years after final action. EQUIPMENT REFERENCE FILES Item #223 This record series consists of equipment specifications, technical manuals, brochures, bulletins, operating instructions, warrantees and other records documenting equipment characteristics and operations. See also “EQUIPMENT/VEHICLE MAINTENANCE RECORDS.” RETENTION: Retain until obsolete, superseded, or administrative value is lost. EQUIPMENT/VEHICLE MAINTENANCE RECORDS Item #104 This record series documents service, maintenance and repairs to agency equipment and vehicles, including program changes to electronic equipment. The series may include, but is not limited to, work orders and documentation of dates/history of repairs, locations, cost of parts, hours worked, etc. Records for all agency vehicles, including ground, air, and water vehicles, are covered by this series. See also “EQUIPMENT REFERENCE FILES” and “VEHICLE RECORDS.” RETENTION: 1 fiscal year after disposition of equipment or 5 fiscal years after service/maintenance/repair, whichever occurs first. EQUIPMENT/VEHICLE USAGE RECORDS Item #224 This record series documents use of agency equipment and vehicles, including, but not limited to, vehicle logs indicating driver, destination, fuel/service stops, and odometer readings and/or total trip mileage; equipment usage logs and/or reports; and other usage documentation. See also “EQUIPMENT REFERENCE FILES” and “VEHICLE RECORDS.” RETENTION: 1 calendar year. EXPENDITURE PLANS: CAPITAL IMPROVEMENT Item #208 This record series consists of capital improvement expenditure plans detailing the long-term building and capital improvement needs of the agency. These plans may demonstrate a priority listing for capital improvement expenditures as well as a time line for each project’s completion. Records may also include, but are not limited to, background supporting materials and reports and related correspondence. “Capital Improvements” shall mean improvements to real property (land, buildings, including appurtenances, fixtures and fixed equipment, structures, etc.), that add to the value and extend the useful life of the property, including construction of new structures, replacement or rehabilitation of existing structures (e.g., major repairs such as roof replacement), or removal of closed structures. These records may have archival value. RETENTION: 50 anniversary years. State agencies should contact the State Archives of Florida for archival review after 5 years. Other agencies should ensure appropriate preservation of records. EXPOSURE RECORDS Item #227 This record series consists of records documenting the exposure or possible exposure of an employee to a blood borne pathogen, contagion, radiation, or chemicals above the acceptable limits or dosage. These records may include, but are not limited to, statistical analyses, incident reports, material safety data sheets, copies of medical records or reports, risk management assessments, and other supporting documentation demonstrating the possibility of exposure. Employers are required to maintain and make available to employees material safety data sheets for each hazardous/toxic chemical or substance present in the workplace. Retention is pursuant to 29CFR1910.1020, Access to employee exposure and medical records, and 29CFR1910.1030, Bloodborne pathogens. See also “HEALTH RECORDS: BLOOD BORNE PATHOGEN/ASBESTOS/EXPOSURE,” and “PERSONNEL RECORDS” items. RETENTION: 30 anniversary years. FACILITY RESERVATION/RENTAL RECORDS Item #270 This record series consists of records generated in the process of renting or scheduling a public meeting hall or room, conference site, park pavilion, cabin, tent space, recreational vehicle/camper hookup, or other public facility to an individual, group, organization, or other public agency. These records may include, but are not limited to, name of renter, renter’s address and telephone number, payment information, acknowledgment of rules, liability information, damage waiver, date and time of the rental, the specific facility or portion of a facility to be reserved, and a floor plan denoting the 215 desired arrangement of tables or chairs as requested by the renter. See also “CONTRACTS/LEASES/AGREEMENTS: NON-CAPITAL IMPROVEMENT.” RETENTION: 5 fiscal years. FALSE ALARM RECORDS Item #345 This record series consists of records documenting false alarms and fees assessed for false alarm responses. The series may include, but is not limited to, correspondence, such as warning letters sent after false alarm responses; response fee billing documentation; service tickets or invoices for alarm repairs; credit requests for alarm repairs made; and other related documentation. RETENTION: 5 fiscal years. FEASIBILITY STUDY RECORDS Item #106 This record series consists of working papers, correspondence, consulting firm reports, and management committee reports investigating various projects of the governing agency. These files cover potential projects under consideration or those ideas that are studied and discarded by a governmental agency. If the agency decides to continue with the project, these records should be scheduled under one of the “Project Files” items or other applicable item. These records may have archival value. RETENTION: 3 fiscal years after completion of study. State agencies must contact the State Archives of Florida for archival review before disposition of records. Other agencies should ensure appropriate preservation of records determined to have long-term historical value. FEDERAL INCOME/EMPLOYMENT TAX FORMS/REPORTS Item #157 This record series consists of federal tax withholding and reporting forms including, but not limited to, W-2, W-4, W-5, W-9, 940, 941-E, 1095-C, 1096, 1099, and 1099-INT. Retention period is pursuant to 26CFR31.6001-1(e)(2), Place and period for keeping records. RETENTION: 4 years from the tax due date (April 15) of the year to which the record applies, or for W-4s, four years from the last tax due date of the year in which the employee separated from employment or submitted a newer W-4. FEE/SERVICE SCHEDULES Item #271 This record series consists of a price sheet or report identifying the types of goods or services provided by the agency and any associated fees. The series may also include supporting documents used to determine service costs and fees. The price sheet or report may be reviewed and revised as necessary. RETENTION: 5 fiscal years after obsolete or superseded. FINAL ORDERS RECORDS: INDEXED OR LISTED Item #67 This record series consists of all final agency orders required to be indexed or listed pursuant to Section 120.53(1)(a), Florida Statutes, along with any material incorporated by reference, a current final orders hierarchical subject matter index or database, and a list of all final orders required to be listed pursuant to Section 120.53(1)(a)3, Florida Statutes. Agency orders that must be indexed per Section 120.53(1)(a)2.c, Florida Statutes, are those resulting from a proceeding under Sections 120.56, 120.57, 120.573, or 120.574, Florida Statutes; those rendered pursuant to Section 120.57(4), Florida Statutes, that contain a statement of agency policy that may be the basis of future agency decisions or that may otherwise contain a statement of precedential value; and those that are declaratory statements. Agency orders that must be listed are those rendered pursuant to Section 120.57(4), Florida Statutes, that have been excluded from the indexing requirement because they do not contain statements of agency policy or precedential value. “Final order” is defined in Section 120.52, Florida Statutes, as, “a written final decision which results from a proceeding under s. 120.56, s. 120.565, s. 120.569, s. 120.57, s. 120.573, or s. 120.574, which is not a rule, and which is not excepted from the definition of a rule, and which has been filed with the agency clerk, and includes final agency actions which are affirmative, negative, injunctive, or declaratory in form. A final order includes all materials explicitly adopted in it. The clerk shall indicate the date of filing on the order.” Permanent retention is pursuant to Section 119.021(3), Florida Statutes, which requires permanent retention of final orders that must be indexed or listed. See also “FINAL ORDERS RECORDS: NOT INDEXED OR LISTED,” “FINAL ORDERS RECORDS: SUPPORTING DOCUMENTS,” “LITIGATION CASE FILES” and “MINUTES: OFFICIAL MEETINGS.” For Chapter 162, Florida Statutes, proceedings, see “CODE VIOLATION RECORDS: HEARING CASE FILES.” RETENTION: Permanent. FINAL ORDERS RECORDS: NOT INDEXED OR LISTED Item #421 This record series consists of final agency orders that are not subject to the indexing or listing requirements of Section 120.53(1)(a), Florida Statutes. These final orders are those that are not declaratory statements and are not resulting from a proceeding under Sections 120.56, 120.57, 120.573, or 120.574, Florida Statutes. Such final orders are of limited or no precedential value, are of limited or no legal significance, or are ministerial in nature. A final order includes all materials 216 explicitly adopted in it. See also “FINAL ORDERS RECORDS: INDEXED OR LISTED,” “FINAL ORDERS RECORDS: SUPPORTING DOCUMENTS” and “MINUTES: OFFICIAL MEETINGS.” For Chapter 162, Florida Statutes, proceedings, see “CODE VIOLATION RECORDS: HEARING CASE FILES.” RETENTION: 5 anniversary years after date of final order or 5 anniversary years after appeal process expired, whichever is later. FINAL ORDERS RECORDS: SUPPORTING DOCUMENTS Item #396 This record series consists of supporting documentation for final orders, including such materials as notices, pleadings, motions, orders, statements, opinions, decisions, evidence, and other legal instruments and records documenting the administrative proceedings resulting in the final order but not incorporated by reference into the final order. The series may also include reports by the officer presiding at the hearing and records submitted to the hearing officer during the hearing or prior to its disposition. See also “FINAL ORDERS RECORDS: INDEXED OR LISTED,” “FINAL ORDERS RECORDS: NOT INDEXED OR LISTED” and “LITIGATION CASE FILES.” RETENTION: 5 anniversary years after date of final order or 5 anniversary years after appeal process expired, whichever is later. FINANCIAL ACCOUNT AUTHORIZATION RECORDS Item #84 This record series consists of an authorization to maintain a bank, purchasing card (p-card), credit card, investment or other financial account and the names of those authorized to access the account. See also “SIGNATURE AUTHORIZATION RECORDS.” RETENTION: 5 fiscal years after authorization superseded, expired, or canceled. FINANCIAL DISCLOSURE STATEMENTS (LOCAL GOVERNMENT) Item #346 This record series consists of personal financial information submitted to a local governing body by individuals hired, elected or appointed to local government office. The statements indicate such information as financial status, source(s) of income or other related information. These records may have archival value. RETENTION: 10 fiscal years. Agencies should ensure appropriate preservation of records determined to have long-term historical value. FINANCIAL HISTORY SUMMARY RECORDS Item #347 This record series consists of records providing a periodic summary of an agency’s receipts and disbursements over the course of an agency’s history. The series may consist of annual summary general ledgers, annual financial reports, or equivalent records in other forms. RETENTION: Permanent. FINANCIAL REPORTS: LOCAL GOVERNMENT ANNUAL REPORTS Item #107 This record series consists of local government annual financial reports required by statute or rule, including those required by Section 218.32, Florida Statutes, Annual financial reports; local government entities; Section 218.39, Florida Statutes, Annual financial audit reports, and Chapters 10.550, 10.800 and 10.850 of the Rules of the Auditor General of the State of Florida; and Section 216.102, Florida Statutes, Filing of financial information; handling by Chief Financial Officer, penalty for noncompliance. The series includes the reporting local government agency’s copy as well as the copy received by the official filing agency. The reports include such information as total revenues and expenditures and outstanding long-term debt. See also “AUDITS: AUDITOR GENERAL” and “FINANCIAL REPORTS: LOCAL GOVERNMENT ANNUAL REPORTS (SUPPORTING DOCUMENTS).” These records may have archival value. RETENTION: 10 fiscal years. Agencies should ensure appropriate preservation of records determined to have long-term historical value. FINANCIAL REPORTS: LOCAL GOVERNMENT ANNUAL REPORTS (SUPPORTING DOCUMENTS) Item #108 This record series consists of documentation supporting the information reported in the annual financial reports required by statute or rule, including those required by Section 218.32, Florida Statutes, Annual financial reports; local government entities; Section 218.39, Florida Statutes, Annual financial audit reports, and Chapters 10.558(3), 10.807(3) and 10.857(4) of the Rules of the Auditor General of the State of Florida; and Section 216.102, Florida Statutes, Filing of financial information; handling by Chief Financial Officer, penalty for noncompliance. This documentation may include information utilized in compiling the reports or may indicate how the reporting entity arrived at the reported information. See also “FINANCIAL REPORTS: LOCAL GOVERNMENT ANNUAL REPORTS.” RETENTION: 5 fiscal years. FINANCIAL TRANSACTION RECORDS: DETAIL Item #435 This series consists of records documenting specific financial transactions of the agency including transactions through cash, checks, warrants, vouchers, electronic fund transfers (EFT), credit and debit cards, purchasing cards, or other methods. The series may include, but is not limited to, requisitions, requisition logs, purchase orders, contracts, purchasing card (p-card) receipts, vendor invoices, receiving reports, acceptances of contract deliverables, bank/financial account statements, check registers, canceled or voided checks, check stubs, canceled or voided warrants, disbursement 217 ledgers, journal transactions, expenditure detail reports, refund records, cash collection records and reports, cash receipt books, cash register tapes, deposit/transfer slips, EFT notices, credit and debit card records, receipt ledgers, receipt journal transactions and vouchers, refund records, bad check records, and other accounts receivable and accounts payable related documentation. The series may also include a copy of the agency’s sales tax exemption form. NOTE: Agencies that electronically transmit checks to a financial institution must retain the checks under this item unless the financial institution is retaining complete images of the checks for the minimum retention required for this item. Retention is based on Section 95.11(2), Florida Statutes, Statute of Limitations on contracts, obligations, or liabilities. See also “FINANCIAL TRANSACTION RECORDS: SUMMARY.” RETENTION: 5 fiscal years after transaction completed. FINANCIAL TRANSACTION RECORDS: SUMMARY Item #436 This record series consists of records providing summary or aggregate documentation of financial transactions of the agency regardless of the source or purpose of the funds. The series may include, but is not limited to, summary records such as trial balance reports, check logs and registers, bank statements, credit and debit card reports, revenue reconciliations, collection balance sheets, summary expenditure reports, federal grant final closeout reports, summary journal transactions, and other accounts payable and accounts receivable summaries and related documentation. See also “FINANCIAL TRANSACTION RECORDS: DETAIL.” RETENTION: 10 fiscal years. FOOD SERVICE ESTABLISHMENT LICENSE RECORDS Item #402 This record series documents the licensing of public food service establishments subject to the certification and inspection requirements of the Florida Department of Health under Section 381.0072, Florida Statutes, Food service protection, and Rule 64E-11 Florida Administrative Code, Food Hygiene. Records may include, but are not limited to, license/renewal applications, fee payment records, inspection records, copies of license suspension/revocation records, and other related documentation. RETENTION: 5 fiscal years after expiration, suspension or revocation of license. FUEL TAX REPORTS Item #213 This record series consists of fuel tax reports submitted to the Florida Department of Revenue by local government users and fuel terminal operators pursuant to the requirements of Chapter 206, Florida Statutes, Motor and Other Fuel Taxes, and Rule 12B-5, Florida Administrative Code, Tax On Motor Fuels, Diesel Fuels, Aviation Fuels, Pollutants And Natural Gas Fuel. RETENTION: 3 fiscal years. GEOGRAPHIC INFORMATION SYSTEMS (GIS) DATA LAYERS AND DATASETS Item #381 This record series consists of individual layers of data and/or datasets used to populate Geographic Information Systems (GIS). Data layers and datasets may include, but are not limited to, vector data, such as point, line, and polygon data; imagery data, such as satellite imagery and aerial imagery; topographic data, including elevation data and terrain contours; land use and planning data, including habitat data, road data, zoning, and parcel ownership; and jurisdictional boundary data, including political subdivisions, historic districts, school districts, and urban growth areas. Since GIS data layers and datasets are continuously updated, agencies should take periodic snapshots of data layers and datasets considered to have long-term or continuing informational or historical value to ensure proper retention of this data. See also, “GEOGRAPHIC INFORMATION SYSTEMS (GIS) SOURCE DOCUMENTS/DATA,” “GEOGRAPHIC INFORMATION SYSTEMS (GIS) SNAPSHOTS: ADMINISTRATIVE,” and “GEOGRAPHIC INFORMATION SYSTEMS (GIS) SNAPSHOTS: HISTORICAL.” RETENTION: Retain until obsolete, superseded, or administrative value is lost. GEOGRAPHIC INFORMATION SYSTEMS (GIS) SNAPSHOTS: ADMINISTRATIVE Item #382 This record series consists of periodic snapshots of Geographic Information Systems (GIS) data considered by the agency to have only short-term administrative value. This series does not include GIS snapshots that document long-term community development and/or growth and that are considered by the agency to have long-term informational and/or historical value. This series may include daily or monthly snapshots taken for general administrative or reference purposes. This series does not include snapshots taken by an agency for the sole purpose of back-up/disaster recovery. See also “GEOGRAPHIC INFORMATION SYSTEMS (GIS) SNAPSHOTS: HISTORICAL,” “GEOGRAPHIC INFORMATION SYSTEMS (GIS) SOURCE DOCUMENTS/DATA,” and “GEOGRAPHIC INFORMATION SYSTEMS (GIS) DATA LAYERS AND DATASETS.” RETENTION: 1 anniversary year. GEOGRAPHIC INFORMATION SYSTEMS (GIS) SNAPSHOTS: HISTORICAL Item #383 This record series consists of periodic snapshots of Geographic Information Systems (GIS) data considered by the agency to have long-term informational and/or historical value. This series may include, but is not limited to, snapshots documenting community development and/or growth such as geographic contour changes; infrastructure development, including transportation, utilities, and communications; environmental changes; demographic shifts; changes to jurisdictional boundaries; and changes in property values. This record series does not include GIS snapshots taken by an 218 agency for the sole purpose of back-up/disaster or snapshots taken for general administrative or reference purposes such as documentation of routine infrastructure maintenance (e.g., road repairs, utility line repairs). See also “GEOGRAPHIC INFORMATION SYSTEMS (GIS) SNAPSHOTS: ADMINISTRATIVE,” “GEOGRAPHIC INFORMATION SYSTEMS (GIS) DATA LAYERS AND DATASETS,” and “GEOGRAPHIC INFORMATION SYSTEMS (GIS) SOURCE DOCUMENTS/DATA.” These records may have archival value. RETENTION: Permanent. State agencies should contact the State Archives of Florida for archival review after 5 years. Other agencies should ensure appropriate preservation of records. GEOGRAPHIC INFORMATION SYSTEMS (GIS) SOURCE DOCUMENTS/DATA Item #384 This record series consists of documents and/or data used to update Geographic Information Systems (GIS). This series may include, but is not limited to, address change forms, survey data, field notes, legal descriptions, and other documents and/or data submitted to or acquired by the agency for the sole purpose of updating the agency’s Geographic Information Systems. Do NOT use this item if records fall under a more appropriate retention schedule item or if the unique content/requirements of the records necessitate that an individual retention schedule be established. See also “GEOGRAPHIC INFORMATION SYSTEMS (GIS) DATA LAYERS AND DATASETS,” “GEOGRAPHIC INFORMATION SYSTEMS (GIS) SNAPSHOTS: ADMINISTRATIVE,” and “GEOGRAPHIC INFORMATION SYSTEMS (GIS) SNAPSHOTS: HISTORICAL.” RETENTION: Retain until obsolete, superseded, or administrative value is lost. GRANT FILES Item #422 This record series documents the activities and administration of grant funded programs, including the application process and expenditure of grant funds. The series may include, but is not limited to, grant applications; notifications to applicants of award or denial of grant funds; contracts; agreements; grant status, narrative and financial reports submitted by recipient agencies; and supporting documentation. For grantor agencies, grant cycle completion has not occurred until all reporting requirements are satisfied and final payments have been received for that grant cycle. For grant recipients, project completion has not occurred until all reporting requirements are satisfied and final payments have been made or received. See also “PROJECT FILES: FEDERAL” and “PROJECT FILES: NON-CAPITAL IMPROVEMENT.” These records may have archival value. RETENTION: 5 fiscal years after completion of grant cycle or project, whichever is applicable. State grantor agencies must contact the State Archives of Florida for archival review before disposition of records. Other grantor agencies should ensure appropriate preservation of records determined to have long-term historical value. GRANT FILES: UNFUNDED APPLICATIONS (APPLICANT’S COPIES) Item #349 This record series consists of a grant applicant’s unfunded grant applications. The series may include, but is not limited to, copies of applications, notifications of denial of funding, application reviews, correspondence, and supporting materials used in preparing the grant application. NOTE: For unfunded applications held by grantor agencies, use “GRANT FILES.” See also “PROJECT FILES: FEDERAL” and “PROJECT FILES: NON-CAPITAL IMPROVEMENT.” RETENTION: 1 anniversary year after receipt of denial notification. GRIEVANCE FILES Item #110 This record series consists of records of agency proceedings in the settlement of disputes between the agency as employer and its employees. A grievance may be filed when an employee believes that a work related condition affecting the employee is unjust, inequitable, or a hindrance to effective operation. Section 110.227(4), Florida Statutes, Suspensions, dismissals, reductions in pay, demotions, layoffs, transfers, and grievances, outlines the grievance process for state agency career service employees. See also “COMPLAINTS: CITIZENS/CONSUMERS/EMPLOYEES” and “PERSONNEL RECORDS” items. RETENTION: 3 fiscal years after settlement. HEALTH RECORDS: BLOOD BORNE PATHOGEN/ASBESTOS/EXPOSURE Item #350 This record series consists of medical records of employees known or suspected to have come into contact with blood or other potentially hazardous materials. These records may include, but are not limited to, the employee’s name; social security number; hepatitis B vaccination status including the dates of testing, results of examinations, medical testing, and follow-up procedures; a copy of the healthcare professional’s written opinion; a list of complaints potentially related to the exposure; a copy of information provided to the healthcare professional; and records documenting the exposure or possible exposure of an employee to a blood borne pathogen, a contagion, radiation or chemicals above the acceptable limits or dosage, including statistical analyses, incident reports, material safety data sheets, copies of medical records or reports, risk management assessments, and other necessary data to support the possibility of exposure. Retention period is pursuant to 29CFR1910.1001, Asbestos; 29CFR1910.1020, Access to employee exposure and medical records; and 29CFR1910.1030, Bloodborne pathogens. See also “EXPOSURE RECORDS” and “PERSONNEL RECORDS” items. RETENTION: 30 years after any manner of separation or termination of employment. 219 HIPAA HEALTH CARE COMPONENT DESIGNATION RECORDS Item #324 This record series consists of records of a designation of a health care component of a covered hybrid entity under the Health Insurance Portability and Accountability Act (HIPAA). Under HIPAA, a hybrid entity is a covered entity whose business activities include both covered and non-covered functions (45CFR164.103, Definitions). Per 45CFR164.105(a)(2)(iii)(C), Implementation specifications, Responsibilities of the covered entity, “The covered entity is responsible for designating the components that are part of one or more health care components of the covered entity and documenting the designation…” Retention is pursuant to 45CFR164.105(c)(2), Standard: Documentation, Implementation specification: Retention period. See also “PROTECTED HEALTH INFORMATION” items. RETENTION: 6 anniversary years from date of designation or from the date when it last was in effect, whichever is later. HIPAA SECURITY STANDARDS IMPLEMENTATION RECORDS Item #325 This record series consists of policies, procedures, and records of actions, activities, or assessments relating to the implementation of security measures for protected electronic health information required under the Health Insurance Portability and Accountability Act (HIPAA), 45CFR164 Subpart C, Security Standards for the Protection of Electronic Protected Health Information. The records are required HIPAA documentation per 45CFR164.316(b), Policies and procedures and documentation requirements. Retention is pursuant to 45CFR164.316(b)(2), Implementation specifications. See also “PROTECTED HEALTH INFORMATION” items. RETENTION: 6 anniversary years from date of creation or from the date when it last was in effect, whichever is later. HISTORICAL DESIGNATION RECORDS Item #423 This record series documents the historic designation of buildings, structures, sites or districts, including improvements, interiors and landscape features that are significant in the historical, architectural, cultural, aesthetic or archeological heritage of the state or local community. The series may include, but is not limited to, applications, descriptive property information, photographs, land sketches, staff analyses, evaluations and recommendations by reviewing authorities, designation reports, certificates of appropriateness, records of local Historical Preservation Boards regarding the historic designations, and other related documentation. These records have historical value. RETENTION: Permanent. HOUSING APPLICATIONS: NON-PARTICIPATING/INACTIVE Item #273 This record series consists of applications submitted by citizens who ultimately do not participate in the housing program. These applications have no activity on them and the individual has expressed no continuing interest in the program. The applications may become inactive because of changes in the eligibility requirements, lack of interest, inability to locate a home or to secure financing, relocation of applicant, or a failure to update the application by a given deadline. See also “HOUSING FINANCE ASSISTANCE RECORDS.” RETENTION: 4 fiscal years after last activity. HOUSING FINANCE ASSISTANCE RECORDS Item #274 This record series consists of records documenting housing finance assistance to low to moderate income households. The series may include, but is not limited to: program requirements and project records; community housing development set-aside records; equal opportunity and fair housing records; environmental review records; applications; displacement, relocation, and real property acquisition records; lead based paint and radon records; housing agreements; income verifications; proofs of age or handicap; and other records as required by state/federal governments for public housing/housing finance assistance. Records relate to programs such as State Housing Initiatives Partnership (SHIP), governed by Section 420.907-9079, Florida Statutes, State Housing Initiatives Partnership, and Rule 67-37, Florida Administrative Code, State Housing Initiatives Partnership Program; HOME Investment Partnership Program, governed by Section 420.5089, Florida Statutes, HOME Investment Partnership Program, HOME Investment Partnership Fund, Rule 67-48.014-022, Florida Administrative Code, relating to the Home Investment Partnerships Program, and 24CFR, Part 92, Home Investment Partnerships Program; and other state or U.S. Department of Housing and Urban Development (HUD) programs. See also “HOUSING APPLICATIONS: NON-PARTICIPATING/INACTIVE.” RETENTION: 5 fiscal years after termination of rental agreement, funds expended and accounted for, and/or satisfaction of loans, whichever is the latest applicable event. INCIDENT REPORT FILES Item #241 This record series documents incidents or unusual occurrences at a public facility or on publicly owned property, including incident reports and documentation of any follow-up investigation. These incidents or occurrences may include: alarm or lock malfunctions, security breaches, hostile actions by employees or the public, suspicious persons, significant maintenance problems, or any other circumstance that should be noted for future reference or follow-up. The incident report may include, but is not limited to, the name of the reporting staff member, the date/time/location of the incident, names of persons involved or witnesses, description of the incident or occurrence, emergency response, names of supervisors notified and at what time, and the general outcome of the incident. This series does not include documentation of injuries requiring medical attention. Retention is pursuant to Florida’s Statute of Limitations, Section 95.11, Florida Statutes. See also “INJURY/ILLNESS RECORDS.” RETENTION: 4 anniversary years from date of incident. 220 INFORMATION REQUEST RECORDS Item #23 This record series consists of correspondence and supporting documentation accumulated in answering inquiries from the public. The series may include requests for: inspection and/or copies of public records (public records requests), publications or services provided by the agency, confirmation of meeting or event times/dates/locations, information on outstanding liens, and general agency information (e.g., mission statement, telephone list, map/directions, employee directory, etc.). RETENTION: 1 fiscal year. INJURY/ILLNESS RECORDS Item #188 This record series consists of investigations, logs and summary records regarding injury, diseases and illness, fatality and non-fatality. The series may include, but is not limited to, the report of an injury received on public property; records of an employee injury resulting in death; Occupational Safety and Health Administration (OSHA) Form 300 and 300A, Log and Summary of Work-Related Injuries and Illnesses; OSHA Form 301, Injury and Illness Incident Report; any equivalent or predecessor OSHA forms; and state form DFS-F2-DWC-1 or equivalent or predecessor state forms. For injuries to employees resulting in Workers’ Compensation claims, see also “WORKERS' COMPENSATION PROGRAM ADMINISTRATION RECORDS,” “INSURANCE RECORDS: AGENCY” and the applicable PERSONNEL RECORDS item. For records documenting the exposure or possible exposure of an employee to a blood borne pathogen, a contagion, radiation, or chemicals above the acceptable limits or dosage, use EXPOSURE RECORDS or HEALTH RECORDS: BLOOD BORNE PATHOGEN/ASBESTOS/EXPOSURE. Retention is pursuant to OSHA’s recordkeeping rule, 29CFR1904.33, Recording and Reporting Occupational Injuries and Illnesses, Retention and updating. See also “INCIDENT REPORT FILES.” RETENTION: 5 calendar years. INSPECTION/MAINTENANCE RECORDS: BRIDGE Item #276 This record series consists of records documenting the inspection, condition, maintenance, and repair of bridges. RETENTION: Retain for life of structure. INSPECTION RECORDS: FIRE/SECURITY/SAFETY/HEALTH Item #193 This record series consists of inspection reports, logs and summaries relating to the safety, health and security of employees, equipment, materials and facilities. Retention is pursuant to Florida’s Statute of Limitations, Section 95.11, Florida Statutes. See also “DISASTER PREPAREDNESS DRILL RECORDS.” RETENTION: 4 calendar years after inspection. INSPECTION REPORTS: FIRE EXTINGUISHER Item #219 This record series consists of annual fire extinguisher inspection reports required by the Occupational Safety and Health Administration (OSHA) and records of other periodic fire extinguisher inspections conducted by agencies. Retention is pursuant to 29CFR1910.157(e)(3), Portable fire extinguishers, Inspection, maintenance and testing. RETENTION: 1 anniversary year or life of equipment, whichever is sooner. INSPECTOR’S ROUTE SHEETS: DAILY Item #277 This record series consists of daily inspection sheets used by the inspector for recording violations and other requirements that have not met building standards or codes. NOTE: This record may also be part of the building permit records. See also “PERMITS: BUILDING.” RETENTION: 3 fiscal years. INSURANCE RECORDS: AGENCY Item #111 This record series documents insurance policies held by an agency for fire, theft, liability, medical, life, workers’ compensation or other types of coverage on an agency’s property and/or employees. The series may include, but is not limited to, policies; claim filing information such as applications, correspondence, and related documentation; documentation of premiums due and amounts paid; and information on insurance carriers and rates. For insurance enrollment records of individual employees, use the applicable PERSONNEL RECORDS item. RETENTION: 5 fiscal years after final disposition of claim or expiration of policy. INTELLECTUAL PROPERTY RECORDS Item #437 This record series documents patents, copyrights and trademarks for intellectual property issued to the agency. The series may include, but is not limited to, applications, certifications of registration, agreements, correspondence, and other related supporting documentation. This series also includes authorizations and consents issued by the agency for use by outside entities. RETENTION: Permanent. 221 INVENTORY: AGENCY PROPERTY Item #40 This record series consists of all information regarding the physical inventory of agency property, including a perpetual inventory of expendable parts and supplies that may be located in a central supply office for use by agency employees, as well as Fixed Assets/Operating Capital Outlay (O.C.O.) items requiring an identification number and tag. The series may also include copies of disposition documentation when the property or equipment is relocated, transferred, surplused, sold, scrapped, traded in, abandoned, stolen, cannibalized, or destroyed. Section 274.02, Florida Statutes, Record and inventory of certain property, requires an annual physical inventory of all O.C.O. property. See also “PROPERTY CONTROL RECORDS.” RETENTION: 3 fiscal years. INVENTORY: AGENCY RECORDS Item #319 This record series consists of an inventory of agency records providing such information as record series title, inclusive dates, and quantity (e.g., in cubic feet); if records are active, inactive, or closed; whether they are vital records; whether they are exempt from public inspection; format of records (paper, electronic, microform, etc.); name of custodial agency and official; records retention requirements; and location, including offices or offsite storage facilities and specific physical locations. This series may also include documentation of transmittal of records to an offsite storage facility. See also “RECORDS RETRIEVAL/REFERENCE RECORDS.” RETENTION: Retain until obsolete, superseded, or administrative value is lost. INVESTIGATIVE RECORDS: INSPECTOR GENERAL Item #351 This record series consists of complete case files of both substantiated and unsubstantiated formal and informal cases investigated by the Office of the Inspector General or equivalent office of any agency. The series may include, but is not limited to, witness statements; documentary evidence; notes filed by the person(s) filing the complaint, employees, witnesses, anonymous complainants, or others; complete case file history; letters; determinations; final reports; and executive summaries. Refer to Florida Statutes Section 14.32, Governor, Office of Chief Inspector General; Section 20.055, Agency inspectors general; Section 112.3187-31895 relating to adverse actions against employees, confidentiality and investigative procedures; and Section 119.07(6) relating to access and confidentiality of records. See also “WHISTLE BLOWER INVESTIGATIVE RECORDS.” RETENTION: 5 anniversary years after final action. INVESTMENT RECORDS Item #278 This record series consists of records related to the selection and maintenance of a government’s investments. The series may include, but is not limited to, selection criteria, score sheets, and correspondence concerning the selection process or potential investments; annual reports of the investments; firm histories; prospectus and other research materials; and initial goals or projected recovery at the time of the initial investment. These records may have archival value. RETENTION: 10 fiscal years. State agencies must contact the State Archives of Florida for archival review before disposition of records. Other agencies should ensure appropriate preservation of records determined to have long-term historical value. LAND DEVELOPMENT AND PLANNING PROJECT FILES Item #352 This record series documents land development projects brought before local government planning or development commission or appeal bodies or before other special or ad hoc committees constituted for similar purposes. Records may include, but are not limited to, staff reports, determinations and evaluations, correspondence, project case files, drawings and plans, and final determinations. See also “LAND DEVELOPMENT AND PLANNING PROJECT FILES: DENIED/ABANDONED PROJECTS,” “LAND DEVELOPMENT AND PLANNING PROJECT FILES: PRELIMINARY DRAWINGS/DRAFTS,” and “LAND DEVELOPMENT AND PLANNING STUDIES AND REPORTS.” These records may have archival value. RETENTION: Permanent. State agencies should contact the State Archives of Florida for archival review after 5 years. Other agencies should ensure appropriate preservation of records. LAND DEVELOPMENT AND PLANNING PROJECT FILES: DENIED/ABANDONED PROJECTS Item #403 This record series documents land development projects brought before local government planning or development commission or appeal bodies or before other special or ad hoc committees constituted for similar purposes, in instances when the projects were denied by the government bodies or abandoned by the developers. Records may include, but are not limited to, staff reports, determinations and evaluations, correspondence, project case files, drawings and plans, and final determinations. See also “LAND DEVELOPMENT AND PLANNING PROJECT FILES,” “LAND DEVELOPMENT AND PLANNING PROJECT FILES: PRELIMINARY DRAWINGS/DRAFTS,” and “LAND DEVELOPMENT AND PLANNING STUDIES AND REPORTS.” These records may have archival value. RETENTION: 20 anniversary years after project denied or abandoned. State agencies should contact the State Archives of Florida for archival review before disposition of records. Other agencies should ensure appropriate preservation of records determined to have long-term historical value. 222 LAND DEVELOPMENT AND PLANNING PROJECT FILES: PRELIMINARY DRAWINGS/DRAFTS Item #404 This record series consists of preliminary or draft documents used to support the creation of project documentation that is brought before the local government planning or development commission or appeal bodies, or before other special or ad hoc committees constituted for similar purposes. Records in this series are not brought before the local government planning or development commission or other applicable entity and are not intended to serve as documentation of planning decisions or processes. See also “LAND DEVELOPMENT AND PLANNING PROJECT FILES,” “LAND DEVELOPMENT AND PLANNING PROJECT FILES: DENIED/ABANDONED PROJECTS,” and “LAND DEVELOPMENT AND PLANNING STUDIES AND REPORTS.” These records may have archival value. RETENTION: 10 anniversary years. State agencies should contact the State Archives of Florida for archival review before disposition of records. Other agencies should ensure appropriate preservation of records determined to have long-term historical value. LAND DEVELOPMENT AND PLANNING STUDIES AND REPORTS Item #353 This record series documents local government land use and development planning. The series may include, but is not limited to, feasibility studies, reports, analyses, projections, graphic material, and related planning documents produced by outside consultants or in-house staff. The records may relate to comprehensive planning, capital improvements, land use and open space, economic development, housing renewal, regional intergovernmental cooperation, transportation, traffic engineering, transit systems, airports, long range forecasts, and other aspects of local government planning. See also “COMPREHENSIVE MASTER PLANS: ADOPTED,” “COMPREHENSIVE MASTER PLANS: ADOPTED (SUPPORTING DOCUMENTS),” “LAND DEVELOPMENT AND PLANNING PROJECT FILES,” “LAND DEVELOPMENT AND PLANNING PROJECT FILES: DENIED/ABANDONED PROJECTS” and “LAND DEVELOPMENT AND PLANNING PROJECT FILES: PRELIMINARY DRAWINGS/DRAFTS.” These records may have archival value. RETENTION: Permanent. State agencies should contact the State Archives of Florida for archival review after 5 years. Other agencies should ensure appropriate preservation of records. LEGISLATION RECORDS Item #119 This record series documents the development or review of legislation proposed by, and/or potentially impacting, an agency. The series may include, but is not limited to, proposed legislation; research materials on the subject of the legislation; agency staff analysis of the potential impact of the legislation; reports and statistical studies; surveys of and/or input from affected industries or populations; and other related records. These records may have archival value. RETENTION: Retain until obsolete, superseded, or administrative value is lost. State agencies must contact the State Archives of Florida for archival review before disposition of records. Other agencies should ensure appropriate preservation of records determined to have long-term historical value. LICENSES: CERTIFICATE OF COMPETENCY RECORDS Item #253 This record series consists of the “certificate of competency” license issued to licensed contractors by the local governing authority’s jurisdiction. Included in this series is a copy of the license and all supporting documents. The supporting documents may include, but are not limited to, contractor records, license application(s), certificate of test score results, certificate of incorporation, application for certificate of competency, which includes documentation of applicants’ experience, deficiency reports, personal or business credit reports, personal or business financial statements, final orders of discipline, correspondence, and proofs of insurance. Refer to Florida Statutes Section 125.56(4) regarding county permitting for building construction; Section 489.109-113 regarding qualifications/procedures for certificate of competency; Section 553.781 regarding licensee accountability; Section 553.79 regarding permit applications and issuance; and Section 553.792 regarding building permit applications to local government. See also “LICENSES: CERTIFICATE OF COMPETENCY RECORDS (TEMPORARY)” and “BUSINESS TAX RECEIPT RECORDS: LOCAL GOVERNMENT.” RETENTION: 3 fiscal years after the file is closed due to non-renewal and/or revocation of license. LICENSES: CERTIFICATE OF COMPETENCY RECORDS (TEMPORARY) Item #254 This record series consists of a “certificate of competency” license for a temporary licensed contractor applying for a current certificate of competency issued by the local governing authority’s jurisdiction. Included in this series is a copy of the license and all supporting documents. The supporting documents may include, but are not limited to, contractor records, license application(s), certificate of test score results, certificate of incorporation, application for certificate of competency, which includes documentation of applicants’ experience, deficiency reports, personal or business credit reports, personal or business financial statements, final orders of discipline, correspondence, and proofs of insurance. Refer to Florida Statutes Section 125.56(4) regarding county permitting for building construction; Section 489.109-113 regarding qualifications/procedures for certificate of competency; Section 553.781 regarding licensee accountability; Section 553.79 regarding permit applications and issuance; and Section 553.792 regarding building permit applications to local government. See also “LICENSES: CERTIFICATE OF COMPETENCY RECORDS” and “BUSINESS TAX RECEIPT RECORDS: LOCAL GOVERNMENT.” RETENTION: 1 anniversary year after expiration, revocation, or denial of license. 223 LIEN DOCUMENTATION FILES Item #405 This record series documents liens imposed by government agencies. The series may include, but is not limited to, copies of liens and satisfactions of liens, bankruptcy proceedings relating to liens, and any other supporting documentation relating to the imposition or lifting of a lien by a government agency. RETENTION: 5 fiscal years after satisfaction of lien. LITIGATION CASE FILES Item #27 This record series consists of legal documents, notes, reports, background material, summonses and other related records created or received in preparing for or engaging in litigation of legal disputes. See also “FINAL ORDERS RECORDS: INDEXED OR LISTED,” “FINAL ORDERS RECORDS: NOT INDEXED OR LISTED,” “FINAL ORDERS RECORDS: SUPPORTING DOCUMENTS,” “OPINIONS: LEGAL” and “OPINIONS: LEGAL (SUPPORTING DOCUMENTS).” RETENTION: 5 anniversary years after case closed or appeal process expired. LOBBYIST REGISTRATION RECORDS Item #387 This record series consists of registration records for lobbyists engaging in lobbying activity with the local government entity. The series may include, but is not limited to, registration forms, lobbying activity records, expense reports, and correspondence. RETENTION: 5 fiscal years after expiration or withdrawal of registration or ceasing to lobby, whichever occurs first. LOCAL GOVERNMENT MILEAGE REPORTS Item #390 This record series consists of the agency’s copies of the Florida Department of Transportation Form TM: Local Government Mileage Report (or equivalent DOT form). Local governments are required by Section 218.322, Florida Statutes, County and municipal transportation program data, to provide mileage data as part of their annual financial reporting responsibilities. The report provides the number of miles of paved and unpaved roads within the local government’s jurisdiction. RETENTION: 5 fiscal years. LOST AND FOUND RECORDS Item #354 This record series consists of documentation recording items that have been lost and/or found. This includes, but is not limited to, description of items found, correspondence transferring unclaimed found items for public auction, and documentation from individuals describing items that have been lost and the estimated value of the items. RETENTION: 3 fiscal years. MAIL: REGISTERED AND CERTIFIED Item #47 This record series consists of receipts for registered or certified mail sent out by an agency as well as undeliverable registered or certified mail items returned by the post office for any reason. This record is usually filed with the agency’s copy of the item mailed. See also “MAIL: UNDELIVERABLE/RETURNED,” “MAILING/CONTACT LISTS,” and “POSTAGE/SHIPPING RECORDS.” RETENTION: 1 fiscal year. MAIL: UNDELIVERABLE/RETURNED Item #1 This record series consists of outgoing agency mail returned by the post office for any reason, including insufficient postage, incorrect address, forwarding order expired, etc., or abandoned at a mail/document pickup station by a defunct addressee. It does NOT include returned registered or certified mailings. NOTE: In instances when there is a legal need to demonstrate that a mailing was sent to a particular address, agencies are responsible for ensuring that internal management policies are in place for retaining undeliverable/returned mail for as long as legally necessary. See also “MAIL: REGISTERED AND CERTIFIED,” “MAILING/CONTACT LISTS,” and “POSTAGE/SHIPPING RECORDS.” RETENTION: Retain until obsolete, superseded, or administrative value is lost. MAILING/CONTACT LISTS Item #29 This record series consists of lists of U.S. mail or electronic mail/messaging contacts used in agency mail outs or other communications. Mailing/contact lists that fall under Section 283.55, Florida Statutes, Purging of publication mailing lists, must be updated and superseded every odd numbered year. See also “MAIL: REGISTERED AND CERTIFIED,” “MAIL: UNDELIVERABLE/RETURNED,” and “POSTAGE/SHIPPING RECORDS.” RETENTION: Retain until obsolete, superseded, or administrative value is lost. MANAGEMENT SURVEYS/STUDIES: INTERNAL Item #30 This record series consists of raw data and work papers for surveys conducted by the agency to study management issues such as client/patron/employee satisfaction and service improvement. This may include survey/poll responses, tally sheets, suggestion box submissions, and other records related to the study of internal operations. This does not include reports prepared by consultants. The final compilation of the data may be produced as a report, which may be scheduled 224 under a different record series depending on the nature and depth of the survey/study (for instance, “FEASIBILITY STUDY RECORDS,” “OPERATIONAL AND STATISTICAL REPORT RECORDS,” or “PROJECT FILES” items). RETENTION: 1 calendar year after completion of data collection or release of report, whichever is later. MAPS: ORIGINALS Item #280 This record series consists of original maps and the supporting documentation used to create those maps. The records in this series are used in planning and engineering of local infrastructure and include highway, sales, sectional, and geological survey maps. This series does not include original maps that are required by statute or ordinance to be filed with the Clerk of Court under Florida Statutes Section 177.111, Instructions for filing plat; Section 177.131, Recordation of the Department of Transportation official right-of-way maps and other governmental right-of-way maps; Section 177.132, Preservation of unrecorded maps; or Section 337.2735, Recording of municipal maps of reservation for transportation corridors and transportation facilities; or with the State Land Office under Section 253.031, Land office; custody of documents concerning land; moneys; plats. See also “SUBDIVISION PLANS.” RETENTION: Permanent. MEDICAL RECORDS Item #212 This record series documents routine health examinations not required for insurance or employment. These may include stress, blood, and physical tests. Medical records required for insurance or employment should be covered by the applicable PERSONNEL RECORDS item. See also “EXPOSURE RECORDS,” “HEALTH RECORDS: BLOOD BORNE PATHOGEN/ASBESTOS/EXPOSURE,” and “PERSONNEL RECORDS” items. RETENTION: 5 calendar years. MEDICAL RECORDS: VETERAN SERVICES Item #311 This record series consists of duplicate copies of medical records and a digest of medical information maintained by an agency in order to provide benefits or services to military veterans. The series may also include related supporting documentation. RETENTION: 7 fiscal years after last discharge or last entry. MICROGRAPHICS: QUALITY CONTROL RECORDS Item #282 This record series consists of test results and microfilm inspection records for all permanent or long-term microfilm as required by Rules 1B-26.0021(3)(f) and 1B-26.0021(3)(j), Florida Administrative Code. The series may also include related supporting documentation. RETENTION: Permanent. MINORITY APPOINTMENT REPORTING RECORDS Item #406 This record series consists of minority appointment reports submitted annually by the appointing authority to the Florida Department of State pursuant to Section 760.80, Florida Statutes, Minority representation on boards, commissions, councils, and committees. The reports contain such information as the number of appointments made during the preceding year from each minority group, the number of nonminority appointments made, and the number of physically disabled persons appointed to boards, commissions, councils, and committees in the previous calendar year. RETENTION: 4 anniversary years. MINUTES: OFFICIAL MEETINGS Item #32 This record series consists of the official record of official meetings, defined in Section 286.011(1), Florida Statutes, Public meetings and records, as “All meetings of any board or commission of any state agency or authority or of any agency or authority of any county, municipal corporation, or political subdivision, except as otherwise provided in the Constitution, including meetings with or attended by any person elected to such board or commission, but who has not yet taken office, at which official acts are to be taken...” The series may include verbatim transcripts or minutes summarizing issues addressed, actions taken, and decisions made. The series may also include agendas and background materials used as reference documentation for agenda items; these should be included when they are necessary to understand the minutes. For documentation of the logistics/planning of the meetings such as venue information or directions, travel itineraries, and reservations and confirmations, use “ADMINISTRATIVE SUPPORT RECORDS.” See also “CABINET AFFAIRS FILES,” “MINUTES: OFFICIAL MEETINGS (PRELIMINARY/AUDIO RECORDINGS/VIDEO RECORDINGS),” “MINUTES: OFFICIAL MEETINGS (SPECIAL DISTRICTS/AGENCY SUPPORT ORGANIZATIONS/NON-POLICY ADVISORY BOARDS),” “MINUTES: OFFICIAL MEETINGS (SUPPORTING DOCUMENTS)” and “MINUTES: OTHER MEETINGS.” These records may have archival value. RETENTION: Permanent. State agencies should contact the State Archives of Florida for archival review after 5 years. Other agencies should ensure appropriate preservation of records. MINUTES: OFFICIAL MEETINGS (PRELIMINARY/AUDIO RECORDINGS/VIDEO RECORDINGS) Item #4 This record series consists of handwritten or typed notes and/or audio and/or video recordings of official meetings as defined in Section 286.011(1), Florida Statutes, Public meetings and records. See also “MINUTES: OFFICIAL 225 MEETINGS,” “MINUTES: OFFICIAL MEETINGS (SPECIAL DISTRICTS/AGENCY SUPPORT ORGANIZATIONS/NON- POLICY ADVISORY BOARDS)” and “MINUTES: OFFICIAL MEETINGS (SUPPORTING DOCUMENTS).” RETENTION: 2 anniversary years after adoption of the official minutes or certification of transcript. MINUTES: OFFICIAL MEETINGS (SPECIAL DISTRICTS/AGENCY SUPPORT ORGANIZATIONS/NON-POLICY ADVISORY BOARDS) Item #424 This record series consists of the official record of official meetings of special districts established by local ordinance or resolution, of agency citizen support organizations or direct support organizations, or of agency advisory boards that do not establish policy, rules or guidelines. Official meetings are defined in Section 286.011(1), Florida Statutes, Public meetings and records, as “All meetings of any board or commission of any state agency or authority or of any agency or authority of any county, municipal corporation, or political subdivision, except as otherwise provided in the Constitution, including meetings with or attended by any person elected to such board or commission, but who has not yet taken office, at which official acts are to be taken...” The series may include verbatim transcripts or minutes summarizing issues addressed, actions taken and decisions made. The series may also include agendas and background materials used as reference documentation for agenda items; these should be included when they are necessary to understand the minutes. For documentation of the logistics/planning of the meetings, such as venue information or directions, travel itineraries, and reservations and confirmations, use “ADMINISTRATIVE SUPPORT RECORDS.” See also “CABINET AFFAIRS FILES,” “MINUTES: OFFICIAL MEETINGS,” “MINUTES: OFFICIAL MEETINGS (PRELIMINARY/AUDIO RECORDINGS/VIDEO RECORDINGS),” “MINUTES: OFFICIAL MEETINGS (SUPPORTING DOCUMENTS)” and "MINUTES: OTHER MEETINGS.” These records may have archival value. RETENTION: 10 anniversary years. State agencies must contact the State Archives of Florida for archival review before disposition of records. Other agencies should ensure appropriate preservation of records determined to have long-term historical value. MINUTES: OFFICIAL MEETINGS (SUPPORTING DOCUMENTS) Item #123 This record series consists of supporting documents for minutes and agendas generated by official meetings as defined in Section 286.011(1), Florida Statutes, Public meetings and records. These records provide information necessary for conducting the meeting or completing the minutes but do not document actual meeting proceedings. Records may include, but are not limited to, copies of required public notices of meeting, attendance lists, roll call sheets, sign-in sheets for speakers, and agendas and background materials used as reference documentation for agenda items. See also “CABINET AFFAIRS FILES,” “MINUTES: OFFICIAL MEETINGS (PRELIMINARY/AUDIO RECORDINGS/VIDEO RECORDINGS),” “MINUTES: OFFICIAL MEETINGS,” “MINUTES: OFFICIAL MEETINGS (SPECIAL DISTRICTS/AGENCY SUPPORT ORGANIZATIONS/NON-POLICY ADVISORY BOARDS)” and “MINUTES: OTHER MEETINGS.” RETENTION: 2 anniversary years after adoption of the official minutes or certification of transcript. MINUTES: OTHER MEETINGS Item #33 This record series consists of minutes and all supporting documentation from meetings that are not official meetings as defined in Section 286.011(1), Florida Statutes, Public meetings and records. These records may have archival value. RETENTION: 1 anniversary year after date of meeting. State agencies must contact the State Archives of Florida for archival review before disposition of records. Other agencies should ensure appropriate preservation of records determined to have long-term historical value. MOSQUITO CONTROL RECORDS Item #425 This record series documents treatment, inspection, testing, tracking and other activities involved in the process of mosquito control. The series may include, but is not limited to, activity reports, treatment records, global positioning satellite tracking data from inspections and/or treatments, resistance testing, mosquito counts and identification records, equipment calibration records, chemical inventory logs, and correspondence. Do NOT use this item if records fall under a more appropriate retention schedule item such as “ADMINISTRATOR RECORDS: AGENCY DIRECTOR/PROGRAM MANAGER,” “CONTRACTS/LEASES/AGREEMENTS: CAPITAL IMPROVEMENT/REAL PROPERTY,” “CONTRACTS/LEASES/AGREEMENTS: NON-CAPITAL IMPROVEMENT,” “ENVIRONMENTAL REGULATION COMPLIANCE RECORDS” or other applicable item(s). RETENTION: 5 fiscal years. MUNICIPAL COURT DOCKET RECORDS Item #323 This record series consists of records docketing municipal court cases at any time until the elimination of municipal courts in 1975. Information typically includes individual's name, case number, charge, date, plea, verdict and fine. There is no additional accumulation of these records; no audit requirements; no felony cases; and no legal, fiscal, administrative or historical value. RETENTION: Retain until obsolete, superseded, or administrative value is lost. NATIONAL FLOOD INSURANCE PROGRAM RECORDS: COMMUNITY RATING SYSTEM Item #355 This series consists of records relating to the Federal Emergency Management Administration’s voluntary Community Rating System (CRS) program, an incentive program allowing for discounted flood insurance rates for communities that 226 exceed minimum national flood protection standards. Records may include, but are not limited to, CRS certification forms, recertification and modification forms, flood insurance rate map determination forms, correspondence, and other related and supporting documentation. See 44CFR, Emergency Management and Assistance. RETENTION: Retain for duration of participation in program. NATIONAL FLOOD INSURANCE PROGRAM RECORDS: FLOOD MITIGATION ASSISTANCE PROGRAM RECORDS Item #356 This series consists of records documenting federally funded flood mitigation projects to reduce the long-term risk of flood damage to structures insurable under the National Flood Insurance Program. Records document such projects as elevation and retrofit of insured structures; dry floodproofing of non-residential insured structures; acquisition of insured structures and real property; relocation or demolition of insured structures; and beach nourishment activities. Projects are conducted pursuant to 42 U.S.C. 4104c, Mitigation Assistance, and 4104d, National Flood Mitigation Fund. See 44CFR, Emergency Management and Assistance. RETENTION: Permanent. NATIONAL FLOOD INSURANCE PROGRAM RECORDS: FLOODPLAIN CONSTRUCTION AUTHORIZATION RECORDS Item #357 This series consists of records documenting the authorization process for construction of buildings in floodplains. The series may include, but is not limited to, floodplain construction authorization permit applications, flood insurance rate map information forms, floodplain maps, affidavits of no wetland alteration, Federal Emergency Management Administration elevation certificates, and other related and supporting documentation. See 44CFR, Emergency Management and Assistance. RETENTION: Permanent. NEWS RELEASES Item #34 This record series consists of news releases distributed by the agency. See also “PUBLIC INFORMATION FILES,” “PUBLICATION PRODUCTION RECORDS” and “TRANSITORY MESSAGES.” These records may have archival value. RETENTION: 90 days. State agencies must contact the State Archives of Florida for archival review before disposition of records. Other agencies should ensure appropriate preservation of records determined to have long-term historical value. NOISE EXPOSURE MEASUREMENT RECORDS Item #283 This record series consists of studies and measurements of the noise levels to which employees are exposed by location or job classification. These documents may include incident reports, risk management assessments, and other necessary documentation demonstrating the possibility of exposure. Retention is pursuant to 29CFR1910.95(m)(3)(i), Occupational Noise Exposure – Recordkeeping - Record Retention. For audiometric test records, use the applicable PERSONNEL RECORDS item pursuant to 29CFR1910.95(m)(3)(ii). RETENTION: 2 anniversary years. OPERATIONAL AND STATISTICAL REPORT RECORDS Item #124 This record series consists of narrative and statistical reports of office operations made within and between agency departments. The reports may be periodic (daily, weekly, monthly, semi-annual, annual, etc.) or done on an ad hoc basis. The series may also include activity reports demonstrating the productivity of individual employees or the work tasks completed for a period of time (daily, weekly, hourly, etc.). These are internal agency reports used by management to monitor or improve agency administration or for reference purposes when developing broader agency reports. These are not official annual reports that each agency is required to submit to its governing authority. See also “MANAGEMENT SURVEYS/STUDIES: INTERNAL” and “PROJECT FILES” items. RETENTION: Retain until obsolete, superseded, or administrative value is lost. OPINIONS: LEGAL Item #26 This record series consists of written legal opinions issued by agency attorneys establishing policy or precedent and answering questions involving legal interpretation of Florida or federal law in relation to the agency’s functions, responsibilities, and authority. See also “LITIGATION CASE FILES” and “OPINIONS: LEGAL (SUPPORTING DOCUMENTS).” These records may have archival value. RETENTION: Permanent. State agencies should contact the State Archives of Florida for archival review after 5 years. Other agencies should ensure appropriate preservation of records. 227 OPINIONS: LEGAL (SUPPORTING DOCUMENTS) Item #125 This record series consists of documentation supporting the legal opinions issued by agency attorneys. See also “LITIGATION CASE FILES” and “OPINIONS: LEGAL.” These records may have archival value. RETENTION: 3 fiscal years. State agencies must contact the State Archives of Florida for archival review before disposition of records. Other agencies should ensure appropriate preservation of records determined to have long-term historical value. ORDINANCES Item #228 This record series consists of county or municipal ordinances. Section 166.041(1)(a), Florida Statutes, Procedures for adoption of ordinances and resolutions, defines “ordinance” as “an official legislative action of a governing body, which action is a regulation of a general and permanent nature and enforceable as a local law.” See also “CHARTERS/AMENDMENTS/BYLAWS/CONSTITUTIONS,” “ORDINANCES: SUPPORTING DOCUMENTS,” “PROCLAMATIONS,” and “RESOLUTIONS.” These records may have archival value. RETENTION: Permanent. State agencies should contact the State Archives of Florida for archival review after 5 years. Other agencies should ensure appropriate preservation of records. ORDINANCES: SUPPORTING DOCUMENTS Item #229 This record series consists of documentation used in formulating ordinances including, but not limited to, correspondence, studies and reports, petitions, and other supporting documentation. See also “ORDINANCES.” These records may have archival value. RETENTION: 5 anniversary years after adoption of ordinance. State agencies must contact the State Archives of Florida for archival review before disposition of records. Other agencies should ensure appropriate preservation of records determined to have long-term historical value. ORGANIZATION CHARTS Item #126 This record series consists of organizational charts that show lines of authority and responsibility agency wide, within and between the various departments of the agency. See also “DIRECTIVES/POLICIES/PROCEDURES.” These records may have archival value. RETENTION: Retain until obsolete, superseded, or administrative value is lost. State agencies must contact the State Archives of Florida for archival review before disposition of records. Other agencies should ensure appropriate preservation of records determined to have long-term historical value. PARKING DECAL/PERMIT RECORDS: EMPLOYEES Item #127 This record series consists of applications for parking decals or permits allowing employees to park in designated areas, lots, or spaces, along with any related documentation. See also “VEHICLE RECORDS” and “ACCESS CONTROL RECORDS.” RETENTION: 2 fiscal years after expiration or cancellation of parking privileges. PASSPORT RECORDS: DAILY Item #407 This record series consists of daily reports of persons applying for passports. Records may include such information as applicant’s name, amount paid, and receipt number. The series may also include copies of transmittal records that are prepared and sent with completed applications when mailing to the Passport Agency. RETENTION: 5 fiscal years. PAYMENT CARD SENSITIVE AUTHENTICATION DATA Item #395 This record series consists of elements of a customer’s payment card data that are used to authenticate a financial transaction using that payment card (e.g., credit card, debit card). Sensitive authentication data includes those elements defined as such by the Payment Card Industry Security Standards Council in their Data Security Standard: Requirements and Security Assessment Procedures (Version 3.1, April 2015 or subsequent edition) and includes full magnetic stripe data (also known as full track, track, track 1, track 2, and magnetic-stripe data); three-digit or four-digit card verification code or value; and personal identification number (PIN) or encrypted PIN block. RETENTION: Destroy immediately upon completion of transaction. PAYROLL RECORDS: COURT-ORDERED GARNISHMENT Item #385 This record series documents court-ordered garnishment of employee wages in accordance with Chapter 77, Florida Statutes, Garnishment. The series may include, but is not limited to, child support records, bankruptcy records, tax levies, and any other court-ordered garnishments stating the total amount to be collected and the amount to be deducted from each payroll; copies of final judgment of continuing garnishment; collection worksheets; employee last payment details; and copies of receipt of service of garnishment. RETENTION: 5 fiscal years after file becomes inactive. 228 PAYROLL RECORDS: DEDUCTION AUTHORIZATIONS Item #129 This record series consists of employee authorizations for direct deductions for insurance, union dues, credit unions, savings bonds, charitable contributions, deferred compensation, day care or other purposes. See also “ELECTRONIC FUNDS TRANSFER RECORDS” and “SOCIAL SECURITY CONTROLLED SUMMARY RECORDS.” RETENTION: 5 fiscal years after final action. PAYROLL RECORDS: LEDGERS/TRIAL BALANCE REPORTS Item #183 This record series consists of reports reflecting totals for the net and gross wages, FICA wages, retirement wages and deductions, tax, and other deductions in payroll as well as a summary of each account/line item’s expenditures and encumbrances. See also “ENCUMBRANCE/CERTIFICATION FORWARD RECORDS,” “FINANCIAL TRANSACTION RECORDS: DETAIL,” “FINANCIAL TRANSACTION RECORDS: SUMMARY,” “SOCIAL SECURITY CONTROLLED SUMMARY RECORDS,” and other “PAYROLL RECORDS” items. RETENTION: 5 fiscal years. PAYROLL RECORDS: NOT POSTED Item #214 This record series consists of any payroll records, in any format, not posted to an employee’s retirement plan (plus indices, if applicable). The records are used to document payment for retirement or other purposes during an employee's duration of employment, and also list each rate of pay. The lengthy retention requirement is intended to ensure the long- term availability of records needed to determine eligibility for and properly calculate post-employment benefits when such information is not available from a retirement account. Agencies should ensure that any records needed beyond the stated retention to calculate post-employment benefits are retained. See also “ATTENDANCE AND LEAVE RECORDS,” “SOCIAL SECURITY CONTROLLED SUMMARY RECORDS,” and other “PAYROLL RECORDS” items. RETENTION: 50 calendar years. PAYROLL RECORDS: POSTED Item #35 This record series consists of any payroll records, in any format, posted to the employee's applicable retirement plan (plus indices, if applicable). The records are used to document payment for retirement or other purposes during an employee's duration of employment, and also list each rate of pay. Agencies should ensure that any records needed beyond the stated retention to calculate post-employment benefits are retained. See also “ATTENDANCE AND LEAVE RECORDS,” “SOCIAL SECURITY CONTROLLED SUMMARY RECORDS,” and other “PAYROLL RECORDS” items. RETENTION: 5 fiscal years. PAYROLL RECORDS: SUPPORTING DOCUMENTS Item #195 This record series consists of records used in the process of determining or verifying information regarding payment for salary, retirement or other compensation purposes during an employee's duration of employment. The series may include, but is not limited to, employee time/attendance records when used at least in part to determine or verify pay or benefits, correction forms to rectify errors in payroll processing, pay lists used to verify the payroll certification report, and other related supporting materials. See also other “PAYROLL RECORDS” items. RETENTION: 5 fiscal years. PENSION RECORDS: PLAN/FUND Item #358 This record series consists of performance and activity reports of pension plans/funds, including data on contributions, fund gains and losses (e.g., interest/dividends earned), amounts paid, investments purchased and sold, actuarial reports, and other information regarding the performance and status of the fund. RETENTION: 5 fiscal years. PENSION RECORDS: RETIREES Item #359 This record series consists of records documenting earned pension benefits, payments, actuarial information, and other records relating to participation in a pension plan by individual retired employees. For records regarding retirement plan contributions of active employees, see “PAYROLL RECORDS” items. RETENTION: 5 fiscal years after final payment. PERFORMANCE/MAINTENANCE/SURETY BOND RECORDS Item #408 This record series consists of performance bonds or developer's cash completion bonds for work such as construction, improvements and other projects as well as for performance in office by public officials or employees. Construction-related bonds are returned to the contractor or developer once the work is completed satisfactorily or can be “cashed in” if the work is not completed satisfactorily. The series may also include supporting documentation, such as bond release letters that let the contractor or developer know the bond is released, and return letters that accompany the returned bond. If the bonds relate to a contractual agreement to which the agency is or was a party, they would fall under the applicable CONTRACTS/LEASES/ AGREEMENTS item. RETENTION: 5 fiscal years after release, return or expiration of bond. 229 PERMITS: BUILDING Item #286 This record series consists of permits issued by a governing authority for performance of construction, electric, plumbing, gas, heating/ventilation/air conditioning, or mechanical work. Included in this series are the supporting documents and other permits that may be issued for construction or improvements to existing structures. See Florida Statutes Chapter 125, County Government, Chapter 166, Municipalities, regarding local government permitting authority; Section 553.79, Permits; applications; issuance; inspections; and Section 95.11(3)(c), Statute of Limitations regarding design, planning, or construction of an improvement to real property; and Florida Building Code, Section 105, Permits. NOTE: This item does not cover permits for construction in floodplains; use NATIONAL FLOOD INSURANCE PROGRAM RECORDS: FLOODPLAIN CONSTRUCTION AUTHORIZATION RECORDS. See also “ARCHITECTURAL/BUILDING PLANS AND PERMITS: ABANDONED/WITHDRAWN.” RETENTION: 10 anniversary years. PERMITS: CONFINED SPACE ENTRY Item #284 This record series consists of confined-space entry permits provided by the employer to allow and control entry into a confined space. Permits include such information as the space to be entered; the purpose of the entry; the date and duration of authorized entry; the authorized entrants; the personnel by name currently serving as attendants; the name of the entry supervisor; the hazards of the space to be entered; the measures used to isolate the space and to control or eliminate hazards; the acceptable entry conditions; the results of the initial and periodic tests performed, the names of the testers, and the date and time of testing; the rescue and emergency services that can be summoned and how to summon them; communication procedures for entrants and attendants; equipment provided; and any additional permits such as those for hot work. Problems that are encountered during entry should be documented on the permit at the conclusion of work. Recordkeeping and retention are pursuant to 29CFR1910.146(e-f), Permit-Required Confined Spaces – Permit System/Entry Permit. RETENTION: 1 anniversary year after cancellation of permit. PERMITS: MINING (LOCAL GOVERNMENT) Item #287 This record series consists of mining permits approved by the local governing board pursuant to the permitting authority granted local governments by Florida Statutes Chapter 125, County Government, and Chapter 166, Municipalities. The series may include, but is not limited to, applications and supporting documents submitted by the mining company to the local development department for review as may be required by local ordinance. Supporting documentation may include such records as copies of the application; legal description including total acreage; copy of proof of ownership; consent of owner/mortgagees; aerial maps; Master Mining Plan Approval (MAMPA); Mining Operation Plan Approval (MOPA); modifications to MOPAs and MAMPAs; environmental assessment; list/copy of previous permits if applicable; list of property owners within a specific range of proposed mining site; signed agreement of access (variances); public hearing notices; meeting agendas of applicable governing board(s); correspondence; monthly blasting reports; and annual inspection reports. RETENTION: 1 anniversary year after expiration, revocation, or denial of Certificate of Approval. PERMITS: SIGNS (LOCAL GOVERNMENT) Item #288 This record series consists of permits issued for installing/erecting signs, pursuant to the permitting authority granted local governments by Florida Statutes Chapter 125, County Government, and Chapter 166, Municipalities, and in accordance with sign permitting provisions of Chapter 479, Florida Statutes, Outdoor Advertising (see especially Section 479.07, Florida Statutes, Sign permits). Included in this series are the applications and supporting documents. RETENTION: 3 fiscal years. PERSONNEL RECORDS: FLORIDA RETIREMENT SYSTEM Item #19 This record series consists of all personnel information relating to each employee participating in the Florida Retirement System (FRS). The series may include, but is not limited to, employment applications, résumés, personnel action reports, correspondence, oaths of loyalty, fingerprints, job-related medical examination reports, performance evaluation reports, workers’ compensation reports, copies of I-9 forms (Department of Homeland Security, U.S. Citizenship and Immigration Services, Employment Eligibility Verification form), benefits records, work schedules/assignments, training records, emergency contact information, copies of licensure/professional credentials, and other related materials. Section 110.201, Florida Statutes, Personnel rules, records, and reports, and Rule 60L-30, Florida Administrative Code, Personnel Programs and Records, require state agency personnel officers to institute uniform personnel rules and procedures and to determine what records are to be filed in their agency’s official personnel files. Agencies should ensure that any records needed beyond the stated retention to calculate post-employment benefits are retained. See also “DRUG TEST CASE FILES,” “EMPLOYMENT APPLICATION AND SELECTION RECORDS,” “EMPLOYMENT ELIGIBILITY VERIFICATION FORMS,” “STAFF ADMINISTRATION RECORDS,” and other “PERSONNEL RECORDS” items. RETENTION: 25 fiscal years after any manner of separation or termination of employment. 230 PERSONNEL RECORDS: NON-FLORIDA RETIREMENT SYSTEM (LOCAL GOVERNMENT) Item #162 This record series consists of all personnel information relating to each employee not participating in the Florida Retirement System (FRS), including all “permanent” employees (with or without benefits). The series may include, but is not limited to, employment applications, résumés, personnel action reports, correspondence, oaths of loyalty, fingerprints, job-related medical examination reports, performance evaluation reports, workers’ compensation reports, copies of I-9 forms (Department of Homeland Security, U.S. Citizenship and Immigration Services, Employment Eligibility Verification form), benefits records, work schedules/assignments, training records, emergency contact information, copies of licensure/professional credentials, and other related materials. Agencies should ensure that any records needed beyond the stated retention to calculate post-employment benefits are retained. See also “DRUG TEST CASE FILES,” “EMPLOYMENT APPLICATION AND SELECTION RECORDS,” “EMPLOYMENT ELIGIBILITY VERIFICATION FORMS,” “STAFF ADMINISTRATION RECORDS,” and other “PERSONNEL RECORDS” items. RETENTION: 50 fiscal years after any manner of separation or termination of employment. PERSONNEL RECORDS: OPS/VOLUNTEER/INTERN/TEMPORARY EMPLOYMENT Item #66 This record series consists of all personnel information relating to each Other Personnel Services (OPS), volunteer, intern, or temporary employee within each agency. The series may include, but is not limited to, employment applications, résumés, personnel action reports, correspondence, oaths of loyalty, fingerprints, job-related medical examination reports, performance evaluation reports, workers’ compensation reports, copies of I-9 forms (Department of Homeland Security, U.S. Citizenship and Immigration Services, Employment Eligibility Verification form), benefits records, work schedules/assignments, training records, emergency contact information, copies of licensure/professional credentials, and other related materials. Temporary employees may include personnel referred by a local employment agency. Section 110.201, Florida Statutes, and Rule 60L-30, Florida Administrative Code, require state agency personnel officers to institute uniform personnel rules and procedures and to determine what records are filed in the personnel file. See also “DRUG TEST CASE FILES,” “EMPLOYMENT APPLICATION AND SELECTION RECORDS,” “EMPLOYMENT ELIGIBILITY VERIFICATION FORMS,” “STAFF ADMINISTRATION RECORDS,” and other “PERSONNEL RECORDS” items. RETENTION: 3 fiscal years after any manner of separation or termination of employment. PERSONNEL RECORDS: SUPPLEMENTAL DOCUMENTATION Item #378 This record series consists of personnel documentation relating to individual employees that agency rules or policies do not include as part of the official personnel file and that is not covered by other employee-related items. See also “DRUG TEST CASE FILES,” “EMPLOYMENT APPLICATION AND SELECTION RECORDS,” “EMPLOYMENT ELIGIBILITY VERIFICATION FORMS,” “STAFF ADMINISTRATION RECORDS,” and other “PERSONNEL RECORDS” items. RETENTION: 5 fiscal years. PETTY CASH DOCUMENTATION RECORDS Item #202 This record series consists of records documenting an agency’s petty cash account including, but not limited to, receipts, bills, and monthly balances indicating amount needed for replenishing the revolving account. See also “FINANCIAL TRANSACTION RECORDS: DETAIL.” RETENTION: 5 fiscal years. POSITION DESCRIPTION RECORDS Item #38 This record series documents the specifically assigned duties and responsibilities for a particular position. Information in the records may include, but is not limited to, percentage breakdown of duties, job summary, essential job duties, job standards, salary or pay range, education and experience requirements, required licenses/certificates, essential skills and qualifications, essential physical skills, and working conditions. See also “EMPLOYMENT APPLICATION AND SELECTION RECORDS.” RETENTION: 2 anniversary years after obsolete or superseded. POSTAGE/SHIPPING RECORDS Item #133 This record series consists of a detailed listing/report showing the amount of postage used, dates used, unused balance, and purpose. Also included in this series are postage meter books, daily balance sheets, and agency copies of shipping slips from Express Mail, United Parcel Service, Federal Express, DHL, or other express shipping services for packages shipped by the agency. See also “MAIL: REGISTERED AND CERTIFIED,” “MAIL: UNDELIVERABLE/RETURNED,” and “MAILING/CONTACT LISTS.” RETENTION: 3 fiscal years. PROBATION RECORDS Item #320 This record series consists of case files of persons placed on county probation by the county courts and supervised by a county or contracted probation agency (such as the Salvation Army Correctional Services). The series may include, but is not limited to, copies of legal orders filed with the Clerk of Court; copies of records relating to the probationer’s crime, sentencing, and incarceration; probation officer’s case notes; probationer’s periodic reports; community service records; correspondence; copies of receipts for monies collected for fines, restitution and cost of supervision; copies of evaluations and recommendations for treatment, including psychological or psychiatric reports; reports from various agencies 231 regarding client’s progress in counseling areas such as drug, alcohol, and mental health; and certificates of completion of court requirements (e.g., training, schooling, etc.). RETENTION: 5 calendar years after case closed. PROCLAMATIONS Item #142 This record series consists of a governing body’s officially issued proclamations calling attention to issues of current significance or honoring groups, individuals, or past events, such as a proclamation declaring “Water Conservation Month,” “Law Enforcement Appreciation Week,” or “Emancipation Proclamation Day.” The series may also include, but is not limited to, correspondence, memoranda, public input, sample proclamations, drafts, and letters of support. See also “CHARTERS/AMENDMENTS/BYLAWS/ CONSTITUTIONS,” “DIRECTIVES/POLICIES/PROCEDURES,” “ORDINANCES,” and “RESOLUTIONS.” These records may have archival value. RETENTION: 2 calendar years after date of issuance. State agencies must contact the State Archives of Florida for archival review before disposition of records. Other agencies should ensure appropriate preservation of records determined to have long-term historical value. PROJECT FILES: CAPITAL IMPROVEMENT Item #136 This record series documents work done on capital improvement projects and/or project proposals sent out for bid. This may include, but is not limited to, correspondence, memoranda, drawings, construction and contract specifications, resolutions, narratives, budget revisions, survey information, change orders, and reports. “Capital Improvements” shall mean improvements to real property (land, buildings, including appurtenances, fixtures and fixed equipment, structures, etc.), that add to the value and extend the useful life of the property, including construction of new structures, replacement or rehabilitation of existing structures (e.g., major repairs such as roof replacement), or removal of closed structures. See also “PROJECT FILES: FEDERAL,” “PROJECT FILES: NON-CAPITAL IMPROVEMENT,” and “VOUCHERS: FEDERAL PROJECTS PAID.” RETENTION: 10 fiscal years after completion or termination of project. PROJECT FILES: FEDERAL Item #137 This record series consists of original approved federal project contracts, agreements, awards, line item budgets, budget amendments, cash requests, correspondence, and audit reports. NOTE: Check with applicable federal agency and the Code of Federal Regulations (CFR) for any additional requirements. See also “GRANT FILES,” “PROJECT FILES: CAPITAL IMPROVEMENT,” “PROJECT FILES: NON-CAPITAL IMPROVEMENT,” and “VOUCHERS: FEDERAL PROJECTS PAID.” RETENTION: 5 fiscal years after completion or termination of project. PROJECT FILES: NON-CAPITAL IMPROVEMENT Item #138 This record series documents work done on projects and/or project proposals that may or may not be sent out for bid. This may include, but is not limited to, correspondence, memoranda, contract specifications, resolutions, narratives, budget revisions, survey information, change orders, and reports. See also “PROJECT FILES: FEDERAL," "PROJECT FILES: CAPITAL IMPROVEMENT,” and “VOUCHERS: FEDERAL PROJECTS PAID.” RETENTION: 5 fiscal years after completion or termination of project. PROJECT FILES: OPERATIONAL Item #291 This record series documents projects conducted by agencies in connection with agency operations, programs, and functions. The records may include, but are not limited to: project schedules, logs, and reports; correspondence relating to the project; names of employees involved in project; equipment/supplies used; project costs; and other related information. RETENTION: 3 fiscal years after completion or termination of project. PROMOTION/TRANSFER REQUEST RECORDS Item #139 This record series documents employee requests for transfer or promotion within the agency. The series may include, but is not limited to, requests for promotion or transfer, copies of employment applications, any promotional level tests, and the test results. See also “EMPLOYMENT APPLICATION AND SELECTION RECORDS,” “STAFF ADMINISTRATION RECORDS,” and “PERSONNEL RECORDS” items. RETENTION: 4 anniversary years after personnel action, provided any litigation is resolved, or 4 anniversary years after expiration of the request period if no vacancy occurs prior to expiration. PROPERTY CONTROL RECORDS Item #222 This record series documents all agency property of a non-consumable nature. The records may provide such information as the class and type, number of units, make, manufacturer, year, model, manufacturer’s serial number or other identifying marker attached to the property, the value or cost of the property, date acquired, the location, custodian, date of inventory, condition of property, final detailed disposition of property, and any additional information that may be necessary. The series may include a copy of the property transfer record completed when the property or equipment is relocated, 232 transferred, surplused, sold, scrapped, traded in, abandoned, or stolen. See also “INVENTORY: AGENCY PROPERTY” and “PROPERTY TRANSFER RECORDS.” RETENTION: Retain until completion of the next physical inventory after the equipment leaves service. PROPERTY TRANSFER RECORDS Item #41 This record series documents the transfer of property or equipment that is relocated, transferred to another agency/office, surplused, sold, scrapped, traded in, abandoned, or stolen. This series does not include records documenting real property transfers. See also “INVENTORY: AGENCY PROPERTY” and “PROPERTY CONTROL RECORDS.” RETENTION: 1 fiscal year provided an updated physical inventory has been completed. PROTECTED HEALTH INFORMATION ADMINISTRATIVE RECORDS Item #426 This record series consists of records documenting administrative policies, practices and procedures relating to managing protected health information held by covered entities. The series includes access provider records listing the title(s) of the person(s) or office(s) of the covered entity responsible for receiving and processing requests by individuals for access to or amendment of protected health information; privacy practices records documenting a covered entity's policies and procedures for safeguarding the privacy and security of protected electronic health information, including revisions to policies and procedures and any correspondence relating to the policies or their revision; and privacy practices violation records documenting all complaints received concerning the covered entity's privacy policies and procedures and compliance thereto, the disposition of any of the complaints, and any sanctions applied by the covered entity against employees failing to comply with the policies and procedures. The records are required HIPAA documentation per 45CFR164, Security and Privacy. Retention is pursuant to 45CFR164.530(j)(2), Administrative requirements, Implementation specification: Retention period. See also “PROTECTED HEALTH INFORMATION DISCLOSURE RECORDS” and “HIPAA” items. RETENTION: 6 anniversary years from the date of creation or from the date when it was last in effect, whichever is later. PROTECTED HEALTH INFORMATION DISCLOSURE RECORDS Item #328 This record series consists of records documenting the disclosure by a covered entity of protected electronic health information required under the Health Insurance Portability and Accountability Act (HIPAA), Subpart C, Security Standards for the Protection of Electronic Protected Health Information. The records are required HIPAA documentation per 45CFR164.528(b), Accounting of disclosures of protected health information, Implementation specifications: Content of the accounting, and must include for each disclosure: date of disclosure; name of entity or person to whom disclosed, and address if known; brief description of disclosed information; and purpose of the disclosure or copy of the written request for disclosure. Retention is pursuant to 45CFR164.528(a), Accounting of disclosures of protected health information, Standard: Right to an accounting of disclosures of protected health information (specifically subsections (1) and (3)). See also “PROTECTED HEALTH INFORMATION ADMINISTRATIVE RECORDS” and “HIPAA” items. RETENTION: 6 anniversary years from date of disclosure. PUBLIC DEPOSITOR ANNUAL REPORT RECORDS Item #389 This record series consists of the agency's copies of the Public Depositor Annual Report to the Chief Financial Officer (Form DFS-J1-1009 or equivalent Department of Financial Services form or predecessor form), also known as the Public Depositor Report to the Treasurer, submitted annually to the Chief Financial Officer, State of Florida pursuant to Section 280.17(6), Florida Statutes, Requirements for public depositors; notice to public depositors and governmental units; loss of protection. This series may also include documentation of authorization to execute this report. Pursuant to Rule 69C-2.032, Florida Administrative Code, Execution of Forms, Proof of Authorization, documentation of authorization may include copies of minutes of board meetings, charters, constitutions, bylaws, and evidence of incumbency. RETENTION: 5 fiscal years. PUBLIC INFORMATION FILES Item #128 This record series documents an agency’s efforts to disseminate information to the public about its programs and services through such activities as speeches, presentations, exhibits, displays, social media involvement and other activities. The series may include, but is not limited to, speeches (including outlines, speaking points and drafts), photographs or other illustrations used in agency publications or displays, applicable social media posts, and examples of brochures, handouts, or other items meant for public distribution. NOTE: Stocks of agency publications (e.g., brochures, pamphlets, handbooks, etc.) are not included in this series. See also “NEWS RELEASES” and “PUBLICATION PRODUCTION RECORDS.” These records may have archival value. RETENTION: 90 days. State agencies must contact the State Archives of Florida for archival review before disposition of records. Other agencies should ensure appropriate preservation of records determined to have long-term historical value. PUBLIC PROGRAM/EVENT RECORDS Item #238 This record series consists of files documenting agency provided or sponsored events or programs available to the public or segments of the public, such as parks and recreation programs, arts and crafts classes, sports clinics, summer/day camps, animal obedience classes, library programs, parenting classes, CPR training, and any other events the public can 233 participate in or attend. The files may include, but are not limited to, copies of contracts or agreements, participant or performer information, program details and arrangements, photographs, audio and/or video recordings, and completed registration forms providing such information as registrant’s name, address, telephone number(s), date of birth, parent/guardian information, emergency contact information, current medications, allergies, physician information, medical release and liability release. The series may also include other documentation, such as sign in/out forms, parent/guardian authorizations and other related records. These records relate both to events staged by the agency and to events staged by a contractor or vendor on behalf of the agency. RETENTION: 5 fiscal years after completion of contract or program/event, whichever is later. PUBLIC RECORDS EXEMPT STATUS NOTIFICATIONS AND REDACTION REQUESTS Item #392 This record series consists of written requests from individuals to agencies notifying them of personal information in public records that is exempt from public disclosure. The series may include, but is not limited to, notifications that an individual has exempt status under Florida Statutes Section 119.071, General exemptions from inspection or copying of public records; Section 493.6122, Private Investigative, Private Security, and Repossession Services; and Section 741.465, Public records exemption for the Address Confidentiality Program for Victims of Domestic Violence; and other applicable sections. The series may also include redaction requests to the Clerk of Court to remove confidential and/or exempt information from the Official Records and/or other public records held by the clerk. RETENTION: Retain until disposition of record(s) to which notification or request relates or until request is withdrawn or exemption no longer applies, whichever is applicable. PUBLICATION PRODUCTION RECORDS Item #198 This record series consists of records used to generate publications such as catalogs, pamphlets, leaflets, and other media items. The series may include, but is not limited to, rough, blue lined, camera-ready, and final copies, as well as illustrations (e.g., cropped photographs). See also “NEWS RELEASES” and “PUBLIC INFORMATION FILES.” RETENTION: Retain until receipt of final, published copy or cancellation of publication project. PURCHASING RECORDS Item #42 This record series consists of copies of purchase orders that are retained by the originating office, while the record copy is sent to the Purchasing/Business Office and another copy is sent to the appropriate vendor for action. The series may include, but is not limited to, copies of requisitions, copies of receiving reports, and a log of outstanding and paid requisitions and purchase orders used for cross-referencing purposes. See also “FINANCIAL TRANSACTION RECORDS: DETAIL.” RETENTION: Retain until obsolete, superseded, or administrative value is lost. RADIO LOGS Item #292 This record series consists of a log recording such information as the time radio calls were received/placed, who the transmitting parties were, the reason for the call, if additional units were dispatched to a location, or if information was retrieved and transmitted back to the caller. These logs may be used for police, fire, EMS, or other radio dispatch operations including road and bridge or development departments. See also “911 COMMUNICATIONS RECORDS,” “911 RECORDS: LOGS” and “COMMUNICATIONS AUDIO RECORDINGS.” RETENTION: 1 fiscal year. RAIN CHECKS Item #293 This record series documents rain checks issued to persons who have paid a fee or charge for an event, service, activity, or commodity that cannot be provided as scheduled. The records provide such information as date rain check was issued, event or item to be provided, expiration date, any limitations on use of the rain check, and name of the staff member issuing the rain check. RETENTION: 3 fiscal years. REAL PROPERTY RECORDS: CONDEMNATION/DEMOLITION Item #364 This record series documents the demolition and clearance of buildings deemed unfit for occupancy or condemned. The series may include, but is not limited to, demolition orders, inspection reports, notices to property owners, and copies of any related court documents. RETENTION: 5 anniversary years after final action. REAL PROPERTY RECORDS: PROPERTY ACQUIRED Item #172 This record series consists of documents pertaining to real property acquired by a government agency. The series may include, but is not limited to, agency property deeds, appraisals, surveys, copies of building plans or blueprints, records of sale or other disposition of the property, and other supporting documents. See also “REAL PROPERTY RECORDS: PROPERTY NOT ACQUIRED.” RETENTION: 3 fiscal years after termination of agency’s ownership of the real property. 234 REAL PROPERTY RECORDS: PROPERTY NOT ACQUIRED Item #164 This record series consists of documents pertaining to real property considered for acquisition but not acquired by a government agency. The series may include, but is not limited to, appraisals, surveys and other supporting documents. See also “REAL PROPERTY RECORDS: PROPERTY ACQUIRED.” RETENTION: 3 fiscal years. RECORDS DISPOSITION DOCUMENTATION Item #45 This record series documents the agency’s disposition of its public records. Agencies are required to maintain internal documentation of records dispositions pursuant to Rule 1B-24.003(9)(d), Florida Administrative Code, which states in part that, “For each record series being disposed of, agencies shall identify and document the following: 1. Records retention schedule number; 2. Item number; 3. Record series title; 4. Inclusive dates of the records; 5. Volume in cubic feet for paper records; for electronic records, record the number of bytes and/or records and/or files if known, or indicate that the disposed records were in electronic form; and 6. Disposition action (manner of disposition) and date.” Disposition may include either destruction of records or transfer of legal custodianship of the records to another agency. See also “RECORDS MANAGEMENT COMPLIANCE STATEMENTS” and “RECORDS RETENTION SCHEDULES: AGENCY SPECIFIC.” RETENTION: Permanent. RECORDS MANAGEMENT COMPLIANCE STATEMENTS Item #322 This record series consists of the agency’s copy of records management compliance statements submitted annually to the Department of State, Records Management Program. The statements indicate the agency’s compliance or non- compliance with Florida’s public records management statutes and Florida Administrative Code rules, including documentation of the quantity of records dispositions and the agency’s designated Records Management Liaison Officer. Compliance reporting is required pursuant to Rule 1B-24.003(11), Florida Administrative Code, which requires that, “Each agency shall submit to the Division, once a year, a signed statement attesting to the agency’s compliance with records disposition laws, rules, and procedures.” See also “RECORDS DISPOSITION DOCUMENTATION” and “RECORDS RETENTION SCHEDULES: AGENCY SPECIFIC.” RETENTION: 1 fiscal year. RECORDS RETENTION SCHEDULES: AGENCY SPECIFIC Item #68 This record series consists of copies of records retention schedules approved by the Department of State, Records Management Program for records that are specific to an individual agency’s programs and activities and are not covered by a general records retention schedule. Agency-specific retention schedules are established pursuant to Rule 1B- 24.003(1)-(8), Florida Administrative Code, Section 119.021(2)(a), Florida Statutes, and Section 257.36(6), Florida Statutes. See also “RECORDS MANAGEMENT COMPLIANCE STATEMENTS” and “RECORDS DISPOSITION DOCUMENTATION.” RETENTION: Permanent. RECORDS RETRIEVAL/REFERENCE RECORDS Item #295 This record series documents the retrieval and refiling of records stored in a records management or archival facility. The series may include, but is not limited to, reference or retrieval requests/work orders, refile requests/work orders, and pull slips and/or “out cards.” The records may indicate such information as name of requesting party; specific records retrieved; date of retrieval and/or delivery to requesting party; by whom retrieved/delivered; date records returned/refiled and by whom; whether anything was missing; and any additional information. RETENTION: Retain until obsolete, superseded, or administrative value is lost. REGISTRATION/PERMIT/LICENSE/CERTIFICATION RECORDS: REQUIRED BY CITY OR COUNTY CODE/ORDINANCE (NO PERMITTING FEE) Item #427 This record series consists of application files for registrations, permits, licenses or certifications as required by city or county code/ordinances not requiring a permitting fee. The records may relate to a wide variety of issues or activities, including, but not limited to: special events and/or temporary street closures for such activities as construction on private property, repairs, parades, street parties, garage/yard sales, temporary signs, and other events; contractors authorized to work within the city or county; small businesses; abandoned or foreclosed real property; residential rental property; residential or public parking; solicitors or peddlers; bicycles; tree removal; and construction or demolition debris disposal. The series may include, but is not limited to, applications, affidavits and other supporting documentation as required by the code/ordinance. RETENTION: 1 anniversary year after denial or expiration of registration/permit/license/certification or withdrawal/abandonment of application. REGISTRATION/PERMIT/LICENSE/CERTIFICATION RECORDS: REQUIRED BY CITY OR COUNTY CODE/ORDINANCE (PERMITTING FEE) Item #428 This record series consists of application files for registrations, permits, licenses or certifications as required by city or county code/ordinances requiring a permitting fee. The records may relate to a wide variety of issues or activities, including, but not limited to: special events and/or temporary street closures for such activities as construction on private 235 property, repairs, parades, street parties, garage/yard sales, temporary signs, and other events; contractors authorized to work within the city or county; small businesses; abandoned or foreclosed real property; residential rental property; residential or public parking; solicitors or peddlers; bicycles; tree removal; and construction or demolition debris disposal. The series may include, but is not limited to, applications, affidavits and other supporting documentation as required by the code/ordinance. RETENTION: 5 fiscal years after denial or expiration of registration/permit/license/certification or withdrawal/abandonment of application. RESOLUTIONS Item #297 This record series consists of formal expressions of opinion, intention or decision by a governing body concerning administrative matters before the governing body or relating to the governing body’s areas of responsibility. See also “RESOLUTIONS: SUPPORTING DOCUMENTS,” “CHARTERS/AMENDMENTS/BYLAWS/CONSTITUTIONS,” “DIRECTIVES/POLICIES/PROCEDURES,” “ORDINANCES,” and “PROCLAMATIONS.” These records may have archival value. RETENTION: Permanent. State agencies should contact the State Archives of Florida for archival review after 5 years. Other agencies should ensure appropriate preservation of records. RESOLUTIONS: SPECIAL DISTRICTS/AGENCY SUPPORT ORGANIZATIONS/NON-POLICY ADVISORY BOARDS Item #429 This record series consists of formal expressions of opinion, intention or decision by a special district established by local ordinance or resolution, agency support organization or non-policy advisory board concerning administrative matters before that body or relating to its area of responsibility. These records may have archival value. RETENTION: 10 anniversary years. State agencies must contact the State Archives of Florida for archival review before disposition of records. Other agencies should ensure appropriate preservation of records determined to have long-term historical value. RESOLUTIONS: SUPPORTING DOCUMENTS Item #143 This record series consists of documentation used in formulating resolutions of a governing body. The documentation may include, but is not limited to, correspondence, memoranda, public requests, drafts and working papers, letters of support from civic and political bodies, and samples of similar resolutions from other bodies. See also “DIRECTIVES/POLICIES/ PROCEDURES” and “RESOLUTIONS.” RETENTION: 3 calendar years after date of resolution. RESPIRATOR FIT TESTING RECORDS Item #298 This record series documents an agency’s compliance with Occupational Safety and Health Administration (OSHA) requirements for fit testing procedures for respirators in “any workplace where respirators are necessary to protect the health of the employee or whenever respirators are required by the employer . . .” (29CFR1910.134(c)(1), Respiratory protection program). The records provide such information as: the protocol selected for respirator fit testing; name or identification of each employee tested; type of fit test performed; specific make, model, style, and size of respirators tested; date of test; and test results. Recordkeeping and retention requirements for these records are pursuant to 29CFR1910.134(m), Respiratory Protection - Recordkeeping. RETENTION: Retain until the next fit test is administered OR 4 anniversary years after any manner of separation or termination of employment or agency no longer required to conduct fit testing, whichever is later. REVENUE SHARING APPLICATIONS Item #388 This record series consists of the agency’s copies of Revenue Sharing Applications (Form DR-700218 or equivalent DOR form) submitted annually to the Florida Department of Revenue pursuant to Rule 12-10.008(3), Florida Administrative Code, State Revenue Sharing, Administration. Refer to Chapter 218, Part II, Florida Statutes, Revenue Sharing Act of 1972. The Department of Revenue no longer requires annual submission of this application. RETENTION: 5 fiscal years. RIGHT-OF-WAY PERMIT RECORDS Item #430 This record series consists of permits issued for construction in or use of the right of way. Uses for which permits may be issued for include, but are not limited to, performance of construction or installation of underground electric, gas, cable television, or telephone lines and other long term or permanent usage of the right of way, or temporary placement of heavy equipment for construction or building maintenance and temporary commercial dumpsters. The series may include, but is not limited to, list of restrictions and inspection information; application for right of way; copy of the permit; inspection report; start work notice; and other related documentation. RETENTION: 5 fiscal years or as long as right of way is being used for permitted purpose, whichever is longer. 236 RULE DEVELOPMENT FILES Item #367 This record series documents the development and approval process for Florida Administrative Code rules developed by state agencies. The series may include, but is not limited to, correspondence, surveys, and research materials used in developing the rule; Florida Administrative Register or Florida Administrative Weekly notices and announcements; comments from interested parties; documents referenced in the rule; and approval documentation. The final rule is published in the Florida Administrative Code. Retention is pursuant to Section 120.54(8), Florida Statutes. RETENTION: Retain as long as rule is in effect. RULE REPORTING FILES Item #431 This record series consists of agency reports to the Legislature documenting the agency’s review and revision of their Florida Administrative Code rules and identifying rules they propose to adopt in the next fiscal year. Reports are required by Section 120.74, Florida Statutes, Agency review, revision, and report. RETENTION: 10 fiscal years. SALARY COMPARISON REPORTS Item #49 This record series consists of reports compiled for reference purposes to provide employees with a method of comparing their job descriptions, educational requirements, and salaries with similar positions within the agency and in outside agencies. See also “POSITION DESCRIPTION RECORDS” and “SALARY SCHEDULES.” These records may have archival value. RETENTION: 1 fiscal year. State agencies must contact the State Archives of Florida for archival review before disposition of records. Other agencies should ensure appropriate preservation of records determined to have long-term historical value. SALARY SCHEDULES Item #240 This record series consists of a list or report indicating the salary classification/range for each position or pay grade in an agency. See also “POSITION DESCRIPTION RECORDS” and “SALARY COMPARISON REPORTS.” These records may have archival value. RETENTION: 10 fiscal years. State agencies must contact the State Archives of Florida for archival review before disposition of records. Other agencies should ensure appropriate preservation of records determined to have long-term historical value. SALES/USE/LOCAL OPTION TAX RECORDS Item #368 This record series consists of the agency’s copies of monthly or quarterly Sales and Use Tax Returns (DR-15, DR-15EZ, or equivalent) submitted to the Department of Revenue per Chapter 212, Florida Statutes, Tax On Sales, Use, And Other Transactions. RETENTION: 5 fiscal years. SECURITY BREACH NOTICE RECORDS Item #432 This records series consists of security breach notices submitted to the Florida Department of Legal Affairs as required by Section 501.171(3)(a), Florida Statutes, Security of confidential personal information. The series provides such information as a synopsis of the events surrounding the breach; the number of individuals affected by the breach; any services being offered related to the breach; a copy of the notice sent to affected individuals; copies of police reports; copies of policies in place regarding breaches; and steps that have been taken to rectify the breach. RETENTION: 5 fiscal years after date of determination that no identify theft or financial harm resulted from the breach OR 2 anniversary years after last payment in a transaction involved in a violation, whichever is later. SECURITY SCREENING RECORDS Item #369 This record series consists of records documenting security screenings/background checks conducted on individuals who are not employees or candidates for employment (for instance, vendors or couriers at ports, contractors who need site access, etc.). Records may include, but are not limited to, requests for and results of background and driver’s license checks, fingerprints, copies of driver’s licenses, and any other supporting documentation. NOTE: Public schools must use General Records Schedule GS-7, Item #142, Security Screening Records, which applies to employees and non- employees and requires a longer retention in accordance with Florida Statutes. RETENTION: 2 anniversary years after receiving results of screening or termination of individual’s access and any litigation is resolved, whichever is later. SIGNATURE AUTHORIZATION RECORDS Item #300 This record series consists of forms authorizing individuals to sign purchase orders, credit cards/receipts, or paychecks, to accept packages requiring a signature, or to sign off on other types of agency business. See also “FINANCIAL ACCOUNT AUTHORIZATION RECORDS.” RETENTION: 1 fiscal year after obsolete or superseded. 237 SOCIAL MEDIA ACCOUNT AUTHORIZATION RECORDS Item #411 This record series documents employee administrative access rights to an official agency account on a social media site including, but not limited to, Facebook, Twitter, YouTube, or an agency blog. Social media account authorizations allow authorized employees to create and maintain a specified account and content for that account. The series may include, but is not limited to, social media account information, authorization records, access rights records, and other related records. RETENTION: 1 anniversary year after superseded or employee separates from employment. SOCIAL SECURITY CONTROLLED SUMMARY RECORDS Item #144 This record series consists of an agency's copy of the State's Federal Insurance Contributions Act (FICA) report; Florida Retirement System agencies submit these reports to the Division of Retirement. The report indicates the total taxable wages plus the FICA amount withheld from employee wages and the employer's contribution. See also “PAYROLL RECORDS” items. RETENTION: 4 calendar years after due date of tax. SPAM/JUNK ELECTRONIC MAIL JOURNALING RECORDS Item #370 This record series consists of electronic mail items identified by an agency’s filtering system as spam or junk mail that are blocked from entering users’ mailboxes and instead are journaled, or captured as an audit log along with their associated tracking information, as evidence of illegal or improper acts. The journaling records lose their value within a brief period after their capture unless it is determined that they should be forwarded to a law enforcement agency for investigation. RETENTION: Retain until obsolete, superseded, or administrative value is lost. STAFF ADMINISTRATION RECORDS Item #371 This record series consists of documentation maintained in program offices, often by supervisors or program managers, to assist in managing office staff and monitoring personnel issues. Records may include, but are not limited to, copies of position descriptions, performance plans, performance and disciplinary documentation, leave requests, emergency contact information, and other documents filed in the agency’s official personnel file, as well as location information, biographical materials such as vitae, biographies, photographs, and newspaper clippings regarding employees. These files are NOT Personnel Files or duplicates thereof, although some documents officially filed in the Personnel File might be duplicated in this record series. See also “DISCIPLINARY CASE FILES: EMPLOYEES,” “EMPLOYEE CONDUCT COUNSELING RECORDS,” and “PERSONNEL RECORDS” items. RETENTION: Retain until obsolete, superseded, or administrative value is lost, then offer to personnel/human resources office before disposition. STORAGE TANK RECORDS Item #412 This record series documents the registration and maintenance of storage tanks in compliance with requirements for petroleum and hazardous substance tanks regulated by the Florida Department of Environmental Protection. The series may include, but is not limited to, annual storage tank registration certificates and/or placards; certification of responsibility; certificate of financial responsibility; storage tank registration account statements; insurance policies; annual site inspection records; and correspondence. Records created pursuant to Chapter 376, Florida Statutes, Pollutant Discharge Prevention and Removal; Rule 62-761, Florida Administrative Code, Underground Storage Tank Systems; and Rule 62- 762, Florida Administrative Code, Aboveground Storage Tank Systems. RETENTION: Retain for life of tank. SUBDIVISION PLANS Item #301 This record series consists of final and as-built construction plans/drawings and legal descriptions submitted by developers for proposed and approved subdivisions. The plans/drawings are reviewed to ensure compliance with codes and ordinances. Any proposed construction involving state right of way is also reviewed by the Department of Transportation. The plans/drawings may depict conceptual as well as precise measured information essential for the planning and construction of subdivisions. The series may also include, but is not limited to: Master Plan; Water Distribution; Site Topography; Drainage Plan; Standard Water Details; Road Construction Details; Sign Details; and Control Maps. See also “ARCHITECTURAL/BUILDING PLANS: COMMERCIAL,” “ARCHITECTURAL/BUILDING PLANS: PRELIMINARY DRAWINGS,” “ARCHITECTURAL/BUILDING PLANS: RESIDENTIAL,” “ENGINEERING RECORDS: INFRASTRUCTURE” and “SUBDIVISION PLANS: PRELIMINARY PLANS/DRAWINGS.” RETENTION: Permanent. SUBDIVISION PLANS: PRELIMINARY PLANS/DRAWINGS Item #433 This record series consists of preliminary construction plans/drawings and legal descriptions submitted by developers for proposed and approved subdivisions. See also “ARCHITECTURAL/BUILDING PLANS: COMMERCIAL,” “ARCHITECTURAL/BUILDING PLANS: PRELIMINARY DRAWINGS,” “ARCHITECTURAL/BUILDING PLANS: RESIDENTIAL,” “ENGINEERING RECORDS: INFRASTRUCTURE” and “SUBDIVISION PLANS.” RETENTION: 10 anniversary years. 238 SUBJECT/REFERENCE FILES Item #373 This record series may contain copies of correspondence, reports, memoranda, studies, articles, or other documentation regarding topics of interest to or addressed by an agency or program unit and maintained as a reference resource for the convenience of staff. See also “ADMINISTRATOR RECORDS: AGENCY DIRECTOR/PROGRAM MANAGER.” These records may have archival value. RETENTION: Retain until obsolete, superseded, or administrative value is lost. State agencies must contact the State Archives of Florida for archival review before disposition of records. Other agencies should ensure appropriate preservation of records determined to have long-term historical value. SUBPOENAS Item #374 This record series consists of subpoenas served on an agency or employee to provide specified records and/or testimony. Do NOT use this item if records fall under a more appropriate retention schedule item requiring a longer retention, such as LITIGATION CASE FILES for cases in which the agency is a party. RETENTION: 1 anniversary year after compliance date specified in subpoena. SUNSHINE STATE ONE-CALL OF FLORIDA RECORDS Item #386 This record series consists of Sunshine State One-Call of Florida locate ticket records requesting underground facilities to locate underground utilities prior to excavation. Information in the records includes, but is not limited to, the excavator contact information, the specific type of work to be performed, date and location of the proposed excavation, and notification to the requestor that the utilities are clear or that the utility lines have been physically marked. This record series pertains to copies of records maintained for use by the agency’s locator technicians. Sunshine State One-Call of Florida, Inc. is required to retain the records, including information about each notification of excavation, for 5 years pursuant to Section 556.105(2), Florida Statutes. Refer to Chapter 556, Florida Statutes, Underground Facility Damage Prevention and Safety and 29 CFR 1926.651, Specific excavation requirements. RETENTION: Retain until obsolete, superseded, or administrative value is lost. SURVEILLANCE RECORDINGS Item #302 This record series consists of surveillance recordings created by public agencies to monitor activities and document incidents. The series may include, but is not limited to, recordings showing the inside and/or outside of public buildings; public property (including in public vehicles such as school buses and municipal buses); public roadways such as intersections monitored by red light cameras; and broad views created via aerial surveillance such as from drones or helicopters. Since these recordings may play an integral part in prosecution or disciplinary actions, agencies are responsible for ensuring that internal management policies are in place establishing criteria for which images should be retained for further investigation. Recordings relating to law enforcement investigations should be filed with the applicable CRIMINAL INVESTIGATIVE RECORDS item in the General Records Schedule GS2 for Law Enforcement, Correctional Facilities and District Medical Examiners. RETENTION: 30 days. SURVEYS: AERIAL Item #303 This record series consists of aerial survey records including, but not limited to, negatives, prints, and supporting documentation. RETENTION: Permanent. TAX EXEMPTION APPLICATION FILES: AD VALOREM (ECONOMIC DEVELOPMENT) Item #304 This record series documents review and approval or denial of applications for economic development ad valorem property tax exemptions in accordance with Section 196.1995, Florida Statutes, Economic Development Ad Valorem Tax Exemption. The series includes Department of Revenue Form DR-418 (or equivalent DOR form) listing and describing the property for which the exemption is claimed and certifying its ownership and use; the report of the County Property Appraiser regarding the application; and any related documentation. RETENTION: 5 fiscal years. TELEPHONE CALL RECORDS Item #28 This record series consists of logs or other documentation of telephone calls (landline or cellular) or facsimile transmissions (faxes) maintained in order to reconcile with telephone service bills/invoices or for general office administration purposes. The series does not include telephone messages. RETENTION: Retain until obsolete, superseded, or administrative value is lost. TOURIST DEVELOPMENT TAX COLLECTION RECORDS Item #305 This record series documents the collection of the levy that is imposed by counties on persons who rent, lease, or let for consideration any living quarters or accommodations in any hotel, apartment hotel, motel, resort motel, apartment, apartment motel, roominghouse, mobile home park, recreational vehicle park, or condominium for a term of six (6) months 239 or less. Refer to Section 125.0104, Florida Statutes, Tourist development tax; procedure for levying; authorized uses; referendum; enforcement, and Section 95.091, Florida Statutes, Statute of Limitations on actions to collect taxes. RETENTION: 5 fiscal years. TOURIST DEVELOPMENT TAX APPLICATION/REGISTRATION RECORDS Item #413 This record series consists of applications or registrations for a tourist development tax account from hotels, motels, or other businesses providing rentals for a term of six months or less. The applications/registrations are received by certain counties that require those businesses to collect a tourist development tax as authorized by Section 125.0104, Florida Statutes, Tourist development tax; procedure for levying; authorized uses; referendum; enforcement. Retention pursuant to Section 95.091, Florida Statutes, Statute of Limitations on actions to collect taxes. RETENTION: 5 fiscal years after account no longer active. TRAFFIC ACCIDENT REPORTS Item #306 This record series consists of copies of traffic accident reports received from law enforcement agencies and used in agency studies to determine if a traffic light, stop sign, caution light, or other traffic control device should be placed at an intersection, street, or other roadway. The series may also include an index to the reports to assist the agency in providing information to citizens or other agencies regarding the number of accidents at a particular intersection, street, etc., over a specified period of time. The index may include, but is not limited to, the road/street name, the number of accidents for a particular street, and other related information. RETENTION: 4 calendar years. TRAINING MATERIAL RECORDS Item #147 This record series consists of materials used in training, such as films, slide presentations, manuals, workbooks, and other related items. Check with applicable training agencies (i.e., state and federal agencies, etc.) for retention requirements. This record series does not include records documenting training of individuals. These records may have archival value. RETENTION: Retain until obsolete, superseded, or administrative value is lost. State agencies must contact the State Archives of Florida for archival review before disposition of records. Other agencies should ensure appropriate preservation of records determined to have long-term historical value. TRANSITORY MESSAGES Item #146 This record series consists of records that are created primarily to communicate information of short-term value. “Transitory” refers to short-term value based upon the content and purpose of the message, not the format or technology used to transmit it. Examples of transitory messages include, but are not limited to, reminders to employees about scheduled meetings or appointments; most telephone messages (whether in paper, voice mail, or other electronic form); announcements of office events such as holiday parties or group lunches; recipient copies of announcements of agency sponsored events such as exhibits, lectures or workshops; and news releases received by the agency strictly for informational purposes and unrelated to agency programs or activities. Transitory messages are not intended to formalize or perpetuate knowledge and do not set policy, establish guidelines or procedures, certify a transaction, or become a receipt. RETENTION: Retain until obsolete, superseded, or administrative value is lost. TRAVEL RECORDS Item #52 This record series consists of copies of travel vouchers and related records detailing expenses incurred during travel and the authorized per diem rate indicated or the amount of reimbursement based on the actual cost of lodging and meal allowances and other expenses. Copies of travel authorizations, itineraries and other supporting documents may also be included. See also “FINANCIAL TRANSACTION RECORDS: DETAIL.” RETENTION: 5 fiscal years. TRUTH-IN-MILLAGE (TRIM) COMPLIANCE FILES Item #375 This series documents each local taxing authority’s compliance with Florida’s Truth-in-Millage statutory requirements relating to proposed tax assessments and millage rates. The series may include, but is not limited to, copies of the following: forms submitted to the Department of Revenue such as DR-420 Certification of Taxable Value, DR-420S Certification of School Taxable Value, DR-422 Certification of Final Taxable Value, and DR-487 Certification of Compliance, or their equivalent forms; copies of public hearing agendas and/or minutes; copies of ordinances or resolutions adopting the final millage rate and the final budget; and newspaper page(s) containing, and proof of publication from the newspapers for, any related legal advertisements such as the Budget Summary Advertisement, Notice of Proposed Tax Increase, Notice of Budget Hearing, Notice of Tax for School Capital Outlay (for schools), Amended Notice of Tax for School Capital Outlay, and (for counties) Notice – Tax Impact of Value Adjustment Board (Form DR-529). Records are created and submitted pursuant to Chapter 200, Florida Statutes, Determination of Millage. RETENTION: 5 fiscal years. 240 UNCLAIMED PROPERTY RECORDS Item #309 This record series consists of agency copies of the Report of Unclaimed Property submitted to the Department of Financial Services as required by Section 717.117, Florida Statutes, for the registration of unclaimed or abandoned tangible or intangible property. Section 717.1311(1), Florida Statutes, Disposition of Unclaimed Property – Retention of Records, requires agencies holding unclaimed or abandoned property to maintain records of the specific type of property, amount, name, and last known address of the owner for five years after the property becomes reportable. RETENTION: 5 anniversary years after the property becomes reportable. UNEMPLOYMENT COMPENSATION/REEMPLOYMENT ASSISTANCE TAX RECORDS Item #149 This record series consists of the agency’s copies of Employers Quarterly Reports (UCT-6) or other reports to the Department of Revenue as required by Rule 73B-10.025, Florida Administrative Code, Reports Required of Liable Employers. The reports provide the name of each employee, employee number, amount of wages paid during the quarter subject to unemployment benefits, social security number, number of weeks covered, and other information used in determining unemployment/reemployment assistance benefits due to applicants. The series may also include receipts and statements of charges. Retention is pursuant to Section 443.141(4)(f), Florida Statutes, which states, “The collection of any contribution, reimbursement, interest, or penalty due under this chapter is not enforceable by civil action, warrant, claim, or other means unless the notice of lien is filed with the clerk of the circuit court as described in subsection (3) within 5 years after the date the contribution, reimbursement, interest, and penalty were due.” RETENTION: 5 fiscal years. VEHICLE ACCIDENT RECORDS Item #78 This record series consists of all transportation accident reports, general correspondence, and property receipts concerning fatality or non-fatality accidents involving employees in an agency vehicle or in their own vehicle, including ground or water vehicles, during the course of agency business. The series includes information on vehicles involved, occupants, time, and circumstances. This record series is not the official law enforcement agency documentation of traffic accidents. Retention is pursuant to Statute of Limitations, Section 95.11(3), Florida Statutes. See also “INJURY/ILLNESS RECORDS,” “WORKERS’ COMPENSATION PROGRAM ADMINISTRATION RECORDS,” “EQUIPMENT/VEHICLE MAINTENANCE RECORDS,” and “EQUIPMENT/VEHICLE USAGE RECORDS.” RETENTION: 4 anniversary years. VEHICLE LOCATOR RECORDS Item #414 This record series consists of records used to track agency vehicles. These records might reside in an automated system such as a Computer Aided Dispatch (CAD) system or in some other format. Since these records may relate to prosecution or disciplinary actions, agencies are responsible for ensuring that internal management policies are in place establishing criteria for which records should be retained beyond the minimum. These records may become part of disciplinary case files. RETENTION: 30 days. VEHICLE RECORDS Item #154 This record series consists of records documenting each vehicle owned by the agency including, but not limited to, vehicle registration papers, copy of the title, inspection information, maintenance agreements, credit card information, confidential tag issuance information, and any other information relating to the vehicle. See also “VEHICLE ACCIDENT RECORDS,” “EQUIPMENT/VEHICLE MAINTENANCE RECORDS,” and “EQUIPMENT/VEHICLE USAGE RECORDS.” RETENTION: 1 anniversary year after disposition of vehicle. VENDOR FILES Item #97 This record series consists of records documenting services offered and/or provided by individual vendors. The series may include, but is not limited to, vendor background information; product/service and price lists; purchase/lease and payment histories; copies of invoices, purchase orders, and receiving reports; payment credit documentation; and other related records. RETENTION: 3 fiscal years. VERIFICATION RECORDS: ATTENDANCE/EMPLOYMENT/ENROLLMENT Item #243 This record series consists of written responses to requests received for verification of employment at an agency or of enrollment/attendance at an educational institution. The record series may also include logs recording the number of telephone inquiries for such verification and responses that are made verbally over the telephone. RETENTION: 90 days. VISITOR/ENTRY RECORDS Item #54 This record series consists of logs or other records documenting visitors’ and employees' entry into an agency’s building or other facility. The records may include such information as time, date, name, signature, reason for visit, and location and/or person visited. See also “ACCESS CONTROL RECORDS.” RETENTION: 30 days. 241 VOUCHERS: FEDERAL PROJECTS PAID Item #156 This record series consists of vouchers paid for federally funded projects. Check with applicable agency for any additional requirements. See also “PROJECT FILES: FEDERAL.” RETENTION: 5 fiscal years after completion or termination of project. WHISTLE BLOWER INVESTIGATIVE RECORDS Item #376 This record series consists of complete case files of both substantiated and unsubstantiated formal and informal “Whistle Blower” cases investigated or released by the Office of the Inspector General of any agency or by the agency official authorized to conduct such an investigation. The series may include, but is not limited to, witness statements; documentary evidence; notes filed by the person(s) filing the complaint (the Whistle Blower(s)), employees, witnesses, anonymous complainants, or others; complete case file history; letters; determinations; final reports; and executive summaries. Refer to Florida Statutes Section 14.32, Office of Chief Inspector General; Section 20.055, Agency inspectors general; and Sections 112.3187-31895 regarding investigation requirements and procedures. See also “INVESTIGATIVE RECORDS: INSPECTOR GENERAL.” These records may have archival value. RETENTION: 5 anniversary years after case closed or conclusion of any litigation that may ensue. State agencies must contact the State Archives of Florida for archival review before disposition of records. Other agencies should ensure appropriate preservation of records determined to have long-term historical value. WORK ORDERS Item #141 This record series documents requests for major or minor maintenance or service requiring that a work order be generated. The work order may include such information as dates, locations, cost of labor, hours worked, equipment cost per hour, material used and cost, and other pertinent details. This item does not include equipment maintenance records. For record copies of payment information, use “FINANCIAL TRANSACTION RECORDS: DETAIL.” See also “EQUIPMENT/VEHICLE MAINTENANCE RECORDS.” RETENTION: 3 fiscal years. WORK SCHEDULES Item #289 This record series consists of work scheduling documentation for employees, including shift or part time employees. These records may provide such information as hours scheduled to work, assignments, the switching of hours with another employee, the location or route of work assignment, and anticipated starting and ending times. RETENTION: 1 fiscal year after obsolete or superseded. WORKERS' COMPENSATION PROGRAM ADMINISTRATION RECORDS Item #55 This record series documents employers’ efforts to comply with workers’ compensation reporting laws and rules. The series may include, but is not limited to, proof of coverage; self-insured reports; first report of injury or illness forms and associated documentation; Occupational Safety and Health Administration (OSHA) Form 300 and 300A, Log and Summary of Work-Related Injuries and Illnesses; OSHA Form 301, Injury and Illness Incident Report; any equivalent or predecessor OSHA forms; and state form DFS-F2-DWC-1 (First Report of Injury or Illness) or equivalent or predecessor state forms. Retention is pursuant to OSHA’s recordkeeping rule, 29CFR1904.33, Recording and Reporting Occupational Injuries and Illnesses – Retention and Updating. See also “INJURY/ILLNESS RECORDS,” “INSURANCE RECORDS: AGENCY” and the applicable PERSONNEL RECORDS item. RETENTION: 5 calendar years. ZONING VARIANCE RECORDS Item #312 This record series documents actions taken on requests for zoning variances, including the zoning variance request, a copy of the final disposition, and other related documentation. This series includes records relating to temporary special exception zoning variances. RETENTION: Permanent. 911 COMMUNICATIONS RECORDS Item #434 This record series consists of 911 communications to and from a dispatch office or agency. The records might be in the form of recorded telephone calls, text messages or other communication formats and include the complete contents of the communication. Since these records may play an integral part in prosecution or disciplinary actions, agencies are responsible for ensuring that internal management policies are in place establishing criteria for which recordings should be retained for further investigation. See also “COMMUNICATIONS AUDIO RECORDINGS,” “RADIO LOGS” and “911 RECORDS: LOGS.” RETENTION: 30 days. 242 911 RECORDS: LOGS Item #377 This record series consists of a daily listing of 911 telephone calls received indicating time, address, complaint, officer handling the call, handling time, telephone number called from, remarks, and reference signal. This may or may not include a verbatim transcript of the 911 audio recording. The log may be generated from an automated system, such as the Automatic Number Indicator System (ANI). Since these recordings may play an integral part in prosecution or disciplinary actions, agencies are responsible for ensuring that internal management policies are in place to ensure records are retained as long as necessary for these purposes. See also “COMMUNICATIONS AUDIO RECORDINGS,” “RADIO LOGS” and “911 COMMUNICATIONS RECORDS.” RETENTION: 1 anniversary year after call received. 243 CROSS-REFERENCE ACCESSION RECORDS: LIBRARY use GS15 for Public Libraries or ADMINISTRATIVE SUPPORT RECORDS for internal staff library records ACCIDENT RECORDS use VEHICLE ACCIDENT RECORDS ACCOUNTS PAYABLE RECORDS use FINANCIAL TRANSACTION RECORDS: DETAIL ACCOUNTS PAYABLE: SUPPORTING DOCUMENTS use FINANCIAL TRANSACTION RECORDS: DETAIL ACCOUNTS PAYABLE/RECEIVABLE SUMMARY RECORDS use FINANCIAL TRANSACTION RECORDS: SUMMARY ACCOUNTS PAYABLE/RECEIVABLE RECORDS: SUMMARY use FINANCIAL TRANSACTION RECORDS: SUMMARY ACCOUNTS RECEIVABLE RECORDS use FINANCIAL TRANSACTION RECORDS: DETAIL ACCOUNTS RECEIVABLE: SUPPORTING DOCUMENTS use FINANCIAL TRANSACTION RECORDS: DETAIL ACQUISITION RECORDS: LIBRARY use GS15 for Public Libraries or ADMINISTRATIVE SUPPORT RECORDS for internal staff library records ACTIVITY REPORTS use OPERATIONAL AND STATISTICAL REPORT RECORDS AD VALOREM TAX RECORDS use TAX EXEMPTION APPLICATION FILES: AD VALOREM (ECONOMIC DEVELOPMENT) ADMINISTRATIVE RECORDS: AGENCY/PROGRAM HEADS use ADMINISTRATOR RECORDS: AGENCY DIRECTOR/PROGRAM MANAGER ADVERTISEMENTS: JOB (DISCRIMINATION CHARGES FILED) use EMPLOYMENT APPLICATION AND SELECTION RECORDS ADVERTISEMENTS: JOB (NO DISCRIMINATION CHARGES FILED) use EMPLOYMENT APPLICATION AND SELECTION RECORDS AERIAL SURVEYS use SURVEYS: AERIAL AGENDAS use MINUTES: OFFICIAL MEETINGS AGREEMENTS: CAPITAL IMPROVEMENT use CONTRACTS/LEASES/AGREEMENTS: CAPITAL IMPROVEMENT/REAL PROPERTY AGREEMENTS: NON-CAPITAL IMPROVEMENT use CONTRACTS/LEASES/AGREEMENTS: NON-CAPITAL IMPROVEMENT AMENDMENTS use CHARTERS/AMENDMENTS/BYLAWS/CONSTITUTIONS 244 ANNUAL BUDGETS use BUDGET RECORDS: APPROVED ANNUAL BUDGET or BUDGET RECORDS: SUPPORTING DOCUMENTS ANNUAL FINANCIAL REPORTS use FINANCIAL REPORTS: LOCAL GOVERNMENT ANNUAL REPORTS or FINANCIAL REPORTS: LOCAL GOVERNMENT ANNUAL REPORTS (SUPPORTING DOCUMENTS) ANNUAL LEDGERS use FINANCIAL HISTORY SUMMARY RECORDS APPLICATIONS: EMPLOYMENT (NOT HIRED) use EMPLOYMENT APPLICATION AND SELECTION RECORDS APPLICATIONS: LIBRARY CARDS use GS15 for Public Libraries or ADMINISTRATIVE SUPPORT RECORDS for internal staff library records APPLICATIONS FOR REVENUE SHARING use REVENUE SHARING APPLICATIONS APPRAISALS: LAND (NOT PURCHASED) use REAL PROPERTY RECORDS: PROPERTY NOT ACQUIRED APPRAISALS: LAND (PURCHASED) use REAL PROPERTY RECORDS: PROPERTY ACQUIRED ARCHITECTURAL PLANS/SPECIFICATIONS: PRELIMINARY DRAWINGS use ARCHITECTURAL/BUILDING PLANS: PRELIMINARY DRAWINGS ATTENDANCE RECORDS: LEAVE use ATTENDANCE AND LEAVE RECORDS ATTENDANCE RECORDS: LEAVE INDEX use ATTENDANCE AND LEAVE RECORDS AUDIO RECORDINGS OF OFFICIAL MEETINGS use MINUTES: OFFICIAL MEETINGS (PRELIMINARY/AUDIO RECORDINGS/VIDEO RECORDINGS) AUTOPSY/MEDICAL EXAMINER PAYMENT RECORDS: SUPPORTING DOCUMENTS use FINANCIAL TRANSACTION RECORDS: DETAIL BACKGROUND/SECURITY CHECKS use EMPLOYMENT APPLICATION AND SELECTION RECORDS for non-hires or PERSONNEL RECORDS for hired employees or SECURITY SCREENING RECORDS: NON-EMPLOYEES for non-employees BAD CHECK RECORDS use FINANCIAL TRANSACTION RECORDS: DETAIL BALANCE SHEETS use FINANCIAL TRANSACTION RECORDS: DETAIL BANK ACCOUNT AUTHORIZATION RECORDS use FINANCIAL ACCOUNT AUTHORIZATION RECORDS BANK RECONCILIATIONS use FINANCIAL TRANSACTION RECORDS: DETAIL BANK STATEMENTS: RECONCILIATIONS use FINANCIAL TRANSACTION RECORDS: DETAIL 245 BANK/FINANCIAL ACCOUNT STATEMENTS use FINANCIAL TRANSACTION RECORDS: DETAIL BARGAINING RECORDS: SUPPORTING DOCUMENTS use BARGAINING RECORDS BEQUESTS use ENDOWMENTS/BEQUESTS/TRUST FUND RECORDS BIOGRAPHICAL FILES use STAFF ADMINISTRATION RECORDS BOND ADMINISTRATION RECORDS use BOND FINANCING ADMINSTRATIVE RECORDS BOND REGISTERS use BOND FINANCING ADMINSTRATIVE RECORDS BONDS AND BOND INTEREST COUPONS use BOND FINANCING ADMINSTRATIVE RECORDS BONDS, PERFORMANCE/MAINTENANCE/SURETY BOND RECORDS use PERFORMANCE/MAINTENANCE/SURETY BOND RECORDS BONUS RECORDS: PEER REVIEW EVALUATIONS use BONUS/AWARD RECORDS: EMPLOYEES BREATH ALCOHOL RECORDS use DRUG TEST CASE FILES or PERSONNEL RECORDS BRIDGE INSPECTION RECORDS use INSPECTION/MAINTENANCE RECORDS: BRIDGE BUDGET TRANSFER FORMS use FINANCIAL TRANSACTION RECORDS: DETAIL BUILDING CODE BOARD ADJUSTMENT HEARING CASE FILES use ADJUSTMENT HEARING CASE FILES: BUILDING CODE BOARD (COMMERCIAL) or ADJUSTMENT HEARING CASE FILES: BUILDING CODE BOARD (RESIDENTIAL) BUILDING CODE BOARD AGENDAS use MINUTES: OFFICIAL MEETINGS BUILDING PERMIT APPLICATIONS use PERMITS: BUILDING or ARCHITECTURAL/BUILDING PLANS AND PERMITS: ABANDONED/WITHDRAWN BUILDING PERMITS use PERMITS: BUILDING BUILDING PLANS: COMMERCIAL use ARCHITECTURAL/BUILDING PLANS: COMMERCIAL BUILDING PLANS: RESIDENTIAL use ARCHITECTURAL/BUILDING PLANS: RESIDENTIAL MINORITY BUSINESS CERTIFICATION CASE FILES use BUSINESS CERTIFICATION CASE FILES: MINORITIES AND VETERANS BUSINESS TAX RECEIPT RECORDS/OCCUPATIONAL LICENSES use BUSINESS TAX RECEIPT RECORDS: LOCAL GOVERNMENT 246 BYLAWS use CHARTERS/AMENDMENTS/BYLAWS/CONSTITUTIONS CAFETERIA/FLEXIBLE SPENDING PLAN: ENROLLMENTS AND CLAIMS use PAYROLL RECORDS: DEDUCTION AUTHORIZATIONS CAPITAL EXPENDITURE PLANS use EXPENDITURE PLANS: CAPITAL IMPROVEMENT CAPITAL IMPROVEMENT AGREEMENTS/CONTRACTS/LEASES use CONTRACTS/LEASES/AGREEMENTS: CAPITAL IMPROVEMENT/REAL PROPERTY CAPITAL IMPROVEMENT PROJECT FILES use PROJECT FILES: CAPITAL IMPROVEMENT CAPITAL IMPROVEMENT SUCCESSFUL BIDS use BID RECORDS: CAPITAL IMPROVEMENT SUCCESSFUL BIDS CAPITAL IMPROVEMENT UNSUCCESSFUL BIDS use BID RECORDS: CAPITAL IMPROVEMENT UNSUCCESSFUL BIDS CASH COLLECTION RECORDS: RECEIPT/REPORT use FINANCIAL TRANSACTION RECORDS: DETAIL CASH COLLECTION RECORDS use FINANCIAL TRANSACTION RECORDS: DETAIL CASH REGISTER TAPES use FINANCIAL TRANSACTION RECORDS: DETAIL CENSUS BUREAU VOLUNTARY REPORTS AND SURVEYS use INFORMATION REQUEST RECORDS CERTIFICATE OF COMPETENCY RECORDS use LICENSES: CERTIFICATE OF COMPETENCY RECORDS CERTIFICATE OF COMPETENCY RECORDS: TEMPORARY use LICENSES: CERTIFICATE OF COMPETENCY RECORDS: TEMPORARY CERTIFICATION FORWARD DOCUMENTS use ENCUMBRANCE/CERTIFICATION FORWARD RECORDS CHECKS: CANCELED use FINANCIAL TRANSACTION RECORDS: DETAIL CHECKS: LOG use FINANCIAL TRANSACTION RECORDS: SUMMARY CHECKS: REGISTERS use FINANCIAL TRANSACTION RECORDS: SUMMARY CHECKS: STUBS use FINANCIAL TRANSACTION RECORDS: DETAIL CITIZEN COMPLAINTS use COMPLAINTS: CITIZENS/CONSUMERS/EMPLOYEES CLASS SPECIFICATION RECORDS use POSITION DESCRIPTION RECORDS CODE ENFORCEMENT BOARD CASE FILES use CODE VIOLATION RECORDS: HEARING CASE FILES 247 COMMERCIAL BUILDING PLANS use ARCHITECTURAL/BUILDING PLANS: COMMERCIAL COMMERCIAL CERTIFICATE OF OCCUPANCY use CERTIFICATE OF OCCUPANCY: COMMERCIAL COMMODITY PROGRAM RECORDS use COMMODITY SUPPLEMENTAL FOOD PROGRAM RECORDS COMMUNITY SERVICE ATTENDANCE RECORDS use ATTENDANCE RECORDS: COMMUNITY SERVICE COMPLIANCE FORMS use RECORDS MANAGEMENT COMPLIANCE STATEMENTS COMPREHENSIVE ANNUAL FINANCIAL REPORTS (LOCAL GOVERNMENT) use FINANCIAL REPORTS: LOCAL GOVERNMENT ANNUAL REPORTS COMPREHENSIVE EMPLOYEES TRAINING ACT (CETA) RECORDS use EMPLOYMENT ASSISTANCE PROGRAM RECORDS CONFINED SPACE PERMITS use PERMITS: CONFINED SPACE ENTRY CONSTITUTIONS use CHARTERS/AMENDMENTS/BYLAWS/CONSTITUTIONS CONSUMER CERTIFICATE OF EXEMPTION (DR-14 FORM) use FINANCIAL TRANSACTION RECORDS: DETAIL CONSUMER COMPLAINTS use COMPLAINTS: CITIZENS/CONSUMERS/EMPLOYEES CONTINUING EDUCATION RECORDS: IN-HOUSE use PERSONNEL RECORDS CONTRACTS: CAPITAL IMPROVEMENT use CONTRACTS/LEASES/AGREEMENTS: CAPITAL IMPROVEMENT/REAL PROPERTY CONTRACTS/LEASES/AGREEMENTS: CAPITAL IMPROVEMENT use CONTRACTS/LEASES/AGREEMENTS: CAPITAL IMPROVEMENT/REAL PROPERTY CONTRACTS: NON-CAPITAL IMPROVEMENT use CONTRACTS/LEASES/AGREEMENTS: NON-CAPITAL IMPROVEMENT CONVENIENCE COPIES use ADMINISTRATIVE CONVENIENCE RECORDS CONVEYANCE RECORDS use REAL PROPERTY RECORDS: PROPERTY ACQUIRED COPYRIGHT RECORDS use INTELLECTUAL PROPERTY RECORDS or COPYRIGHT RELEASE/AUTHORIZATION DOCUMENTATION CORRESPONDENCE: ROUTINE use CORRESPONDENCE AND MEMORANDA: ADMINISTRATIVE COUNTY GOVERNMENT ANNUAL REPORTS use ANNUAL REPORTS: COUNTY GOVERNMENT 248 COURT ORDERED GARNISHMENT RECORDS use PAYROLL RECORDS: COURT-ORDERED GARNISHMENT CREDIT CARD SECURITY CODES use PAYMENT CARD SENSITIVE AUTHENTICATION DATA CUSTOMER FILES use CONTRACTS/LEASES/AGREEMENTS: NON-CAPITAL IMPROVEMENT or other applicable item DAILY ACTIVITY REPORTS use OPERATIONAL AND STATISTICAL REPORT RECORDS DEDUCTION AUTHORIZATION RECORDS use PAYROLL RECORDS: DEDUCTION AUTHORIZATIONS DEEDS: AGENCY PROPERTY use REAL PROPERTY RECORDS: PROPERTY ACQUIRED DEPOSIT/WITHDRAWAL/TRANSFER SLIPS use FINANCIAL TRANSACTION RECORDS: DETAIL DISASTER DRILL RECORDS use DISASTER PREPAREDNESS DRILL RECORDS DISASTER PLANS use DISASTER PREPAREDNESS PLANS DISASTER PREPAREDNESS PLAN REVIEW RECORDS use EMERGENCY MANAGEMENT PLAN REVIEW RECORDS DISASTER PREPAREDNESS RECORDS: DRILLS use DISASTER PREPAREDNESS DRILL RECORDS DISASTER PREPAREDNESS DRILLS use DISASTER PREPAREDNESS DRILL RECORDS DISBURSEMENT RECORDS: DETAIL use FINANCIAL TRANSACTION RECORDS: DETAIL DISBURSEMENT RECORDS: SUMMARY use FINANCIAL TRANSACTION RECORDS: SUMMARY DISCIPLINARY CASE FILES use DISCIPLINARY CASE FILES: EMPLOYEES DRUG TEST RECORDS use DRUG TEST CASE FILES DRUG TEST RECORDS: EQUIPMENT use DRUG TEST EQUIPMENT RECORDS DRUG TEST RECORDS: PROGRAM use DRUG TEST PROGRAM ADMINISTRATION RECORDS DUPLICATES unless otherwise specified, retention for duplicates is “Retain until obsolete, superseded, or administrative value is lost.” EASEMENT CONVEYANCES: SUPPORTING DOCUMENTS use REAL PROPERTY RECORDS: PROPERTY ACQUIRED 249 EEOC RECORDS/REPORTS use EQUAL EMPLOYMENT OPPORTUNITY COMPLIANCE RECORDS EMERGENCY OPERATIONS RECORDS: APPLICATIONS use EMERGENCY OPERATIONS RECORDS: SPECIAL NEEDS APPLICATION RECORDS EMPLOYEE DISCIPLINARY CASE FILES use DISCIPLINARY CASE FILES: EMPLOYEES EMPLOYEE PRE-COUNSELING RECORDS use EMPLOYEE CONDUCT COUNSELING RECORDS EMPLOYMENT APPLICATIONS use EMPLOYMENT APPLICATION AND SELECTION RECORDS EMPLOYMENT ELIGIBILITY LIST use EMPLOYMENT APPLICATION AND SELECTION RECORDS EMPLOYMENT EXAMINATION RECORDS use EMPLOYMENT APPLICATION AND SELECTION RECORDS EMPLOYMENT VERIFICATION RECORDS use VERIFICATION RECORDS: ATTENDANCE/EMPLOYMENT/ENROLLMENT ENCUMBRANCE RECORDS use ENCUMBRANCE/CERTIFICATION FORWARD RECORDS ENVIRONMENTAL REGULATION RECORDS use ENVIRONMENTAL REGULATION COMPLIANCE RECORDS EQUIPMENT MAINTENANCE/USAGE RECORDS use EQUIPMENT/VEHICLE MAINTENANCE RECORDS or EQUIPMENT/VEHICLE USAGE RECORDS EQUIPMENT USAGE RECORDS use EQUIPMENT/VEHICLE USAGE RECORDS EVENT RECORDS use PUBLIC PROGRAM/EVENT RECORDS EXCISE TAX/SPECIAL ASSESSMENT RECORDS: DISBURSEMENT/RECEIPT use FINANCIAL TRANSACTION RECORDS: DETAIL EXCISE TAX/SPECIAL ASSESSMENT RECORDS: JOURNALS use FINANCIAL TRANSACTION RECORDS: SUMMARY EXPENDITURE REPORTS use FINANCIAL TRANSACTION RECORDS: DETAIL or FINANCIAL TRANSACTION RECORDS: SUMMARY FACILITY RENTAL RECORDS use FACILITY RESERVATION/RENTAL RECORDS FAMILY AND MEDICAL LEAVE ACT ATTENDANCE RECORDS use ATTENDANCE AND LEAVE RECORDS FEDERAL PROJECT FILES use PROJECT FILES: FEDERAL FEDERAL PROJECT PAID VOUCHERS use VOUCHERS: FEDERAL PROJECTS PAID 250 FICA REPORTS use SOCIAL SECURITY CONTROLLED SUMMARY RECORDS FINAL ORDERS use FINAL ORDERS RECORDS: INDEXED OR LISTED or FINAL ORDERS RECORDS: NOT INDEXED OR LISTED or FINAL ORDERS RECORDS: SUPPORTING DOCUMENTS FINAL ORDERS: INDEX use FINAL ORDERS RECORDS: INDEXED OR LISTED FINAL ORDERS: LIST use FINAL ORDERS RECORDS: INDEXED OR LISTED FINANCIAL DISCLOSURE EMPLOYEE LIST (submitted to Commission on Ethics upon request per Section 112.3144(5)(a), Florida Statutes) use INFORMATION REQUEST RECORDS FINANCIAL REPORTS: ANNUAL (COMPREHENSIVE) use FINANCIAL REPORTS: LOCAL GOVERNMENT ANNUAL REPORTS FINANCIAL REPORTS: ANNUAL (SUPPORTING DOCUMENTS) use FINANCIAL REPORTS: LOCAL GOVERNMENT ANNUAL REPORTS (SUPPORTING DOCUMENTS) FINANCIAL REPORTS: COMPREHENSIVE ANNUAL (LOCAL GOVERNMENT) use FINANCIAL REPORTS: LOCAL GOVERNMENT ANNUAL REPORTS FIRE EXTINGUISHER RECORDS use INSPECTION REPORTS: FIRE EXTINGUISHER FIRE INSPECTION RECORDS use INSPECTION RECORDS: FIRE/SECURITY/SAFETY/HEALTH FLOOD INSURANCE PROGRAM RECORDS, NATIONAL use NATIONAL FLOOD INSURANCE PROGRAM RECORDS FUEL REPORTS use EQUIPMENT/VEHICLE MAINTENANCE RECORDS or EQUIPMENT/VEHICLE USAGE RECORDS FUEL USE REPORTS use EQUIPMENT/VEHICLE MAINTENANCE RECORDS or EQUIPMENT/VEHICLE USAGE RECORDS FUEL STORAGE TANK RECORDS Use STORAGE TANK RECORDS GARNISHMENT RECORDS use PAYROLL RECORDS: COURT-ORDERED GARNISHMENT GENERAL LEDGERS: ANNUAL SUMMARY use FINANCIAL HISTORY SUMMARY RECORDS GENERAL LEDGERS: SUPPORTING DOCUMENTS use FINANCIAL TRANSACTION RECORDS: DETAIL GOVERNING BODY ANNUAL REPORTS use ANNUAL REPORTS: GOVERNING BODY GRANT FILES: GRANTOR AGENCY/RECIPIENT use GRANT FILES or GRANT FILES: UNFUNDED APPLICATIONS (APPLICANT’S COPIES) 251 HEALTH EXAMINATION RECORDS use EMPLOYMENT APPLICATION AND SELECTION RECORDS or HEALTH RECORDS: BLOOD BORNE PATHOGEN/ASBESTOS/EXPOSURE or MEDICAL RECORDS or PERSONNEL RECORDS HIPAA RECORDS use HIPAA HEALTH CARE COMPONENT DESIGNATION RECORDS or HIPAA SECURITY STANDARDS IMPLEMENTATION RECORDS or PROTECTED HEALTH INFORMATION ADMINISTRATIVE RECORDS or PROTECTED HEALTH INFORMATION DISCLOSURE RECORDS HUMAN/SOCIAL SERVICES: CLIENT CASE FILES use CLIENT CASE FILES: HUMAN/SOCIAL SERVICES I-9 FORMS use EMPLOYMENT ELIGIBILITY VERIFICATION FORMS or applicable PERSONNEL RECORDS item INCIDENT/INVESTIGATION REPORTS use INCIDENT REPORT FILES INCIDENT REPORTS use INCIDENT REPORT FILES INJURY REPORTS use INJURY/ILLNESS RECORDS or INSURANCE RECORDS: AGENCY or VEHICLE ACCIDENT RECORDS or WORKERS’ COMPENSATION PROGRAM ADMINISTRATION RECORDS INSPECTION RECORDS: BRIDGE/MAINTENANCE use INSPECTION/MAINTENANCE RECORDS: BRIDGE INTERNAL SURVEYS/STUDIES use MANAGEMENT SURVEYS/STUDIES: INTERNAL INVENTORY: EXPENDABLE PROPERTY/SUPPLIES use INVENTORY: AGENCY PROPERTY INVENTORY: FIXED ASSETS/OPERATING CAPITAL OUTLAY use INVENTORY: AGENCY PROPERTY INVENTORY/PROPERTY CONTROL RECORDS: EXPENDABLE use INVENTORY: AGENCY PROPERTY INVENTORY/PROPERTY CONTROL RECORDS: FIXED ASSETS use INVENTORY: AGENCY PROPERTY INVENTORY RECORDS: PHYSICAL use INVENTORY: AGENCY PROPERTY INVOICES use FINANCIAL TRANSACTION RECORDS: DETAIL JOB ADVERTISEMENTS use EMPLOYMENT APPLICATION AND SELECTION RECORDS JOB APPLICATIONS use EMPLOYMENT APPLICATION AND SELECTION RECORDS 252 JOB DESCRIPTION RECORDS use POSITION DESCRIPTION RECORDS JOB TRAINING PARTNERSHIP ACT (JTPA) RECORDS use EMPLOYMENT ASSISTANCE PROGRAM RECORDS JOURNAL TRANSACTIONS (DAILY) use FINANCIAL TRANSACTION RECORDS: DETAIL JOURNAL TRANSACTIONS (MONTHLY SUMMARY) use FINANCIAL TRANSACTION RECORDS: SUMMARY JOURNALS: VOUCHERS use FINANCIAL TRANSACTION RECORDS: DETAIL KEY AND BADGE ISSUANCE RECORDS use ACCESS CONTROL RECORDS LAND APPRAISALS use REAL PROPERTY RECORDS: PROPERTY ACQUIRED or REAL PROPERTY RECORDS: PROPERTY NOT ACQUIRED LEASES: CAPITAL IMPROVEMENT use CONTRACTS/LEASES/AGREEMENTS: CAPITAL IMPROVEMENT/REAL PROPERTY LEASES: NON-CAPITAL IMPROVEMENT use CONTRACTS/LEASES/AGREEMENTS: NON-CAPITAL IMPROVEMENT LEASES: REAL PROPERTY use CONTRACTS/LEASES/AGREEMENTS: CAPITAL IMPROVEMENT/REAL PROPERTY LEAVE INDEX RECORDS use ATTENDANCE AND LEAVE RECORDS LEAVE TRANSACTION REPORTS use ATTENDANCE AND LEAVE RECORDS LEDGERS: GENERAL (ANNUAL SUMMARY) use FINANCIAL HISTORY SUMMARY RECORDS LEDGERS: GENERAL (SUPPORTING DOCUMENTS) use FINANCIAL TRANSACTION RECORDS: DETAIL LEGAL ADVERTISEMENTS use ADVERTISEMENTS: LEGAL LEGAL OPINIONS use OPINIONS: LEGAL or OPINIONS: LEGAL (SUPPORTING DOCUMENTS) LIBRARY ACQUISITION RECORDS use GS15 for Public Libraries or ADMINISTRATIVE SUPPORT RECORDS for internal staff library records LIBRARY CARD RECORDS use GS15 for Public Libraries or ADMINISTRATIVE SUPPORT RECORDS for internal staff library records LIBRARY CIRCULATION RECORDS use GS15 for Public Libraries or ADMINISTRATIVE SUPPORT RECORDS for internal staff library records 253 LIBRARY SHELF LIST use GS15 for Public Libraries or ADMINISTRATIVE SUPPORT RECORDS for internal staff library records LICENSES: OCCUPATIONAL use BUSINESS TAX RECEIPT RECORDS: LOCAL GOVERNMENT LONG DISTANCE TELEPHONE CALL RECORDS use TELEPHONE CALL RECORDS MAIL: REGISTERED AND CERTIFIED RECEIPTS use MAIL: REGISTERED AND CERTIFIED MAIL: UNDELIVERABLE FIRST CLASS use MAIL: UNDELIVERABLE/RETURNED MAINTENANCE RECORDS: EQUIPMENT use EQUIPMENT/VEHICLE MAINTENANCE RECORDS MAINTENANCE RECORDS: VEHICLE use EQUIPMENT/VEHICLE MAINTENANCE RECORDS MAPS: SUPPORTING DOCUMENTS use MAPS: ORIGINALS or COMPREHENSIVE MASTER PLANS: ADOPTED (SUPPORTING DOCUMENTS) or other items for which maps are supporting documents or ADMINISTRATIVE CONVENIENCE RECORDS MATERIALS SAFETY RECORDS use EXPOSURE RECORDS MEDIA ITEM RECORDS use PUBLICATION PRODUCTION RECORDS MEETING TRANSCRIPTS use MINUTES: OFFICIAL MEETINGS MEMORANDA use CORRESPONDENCE AND MEMORANDA: ADMINISTRATIVE or CORRESPONDENCE AND MEMORANDA: PROGRAM AND POLICY DEVELOPMENT or ADMINISTRATOR RECORDS: AGENCY DIRECTOR/PROGRAM MANAGER or other items with which memoranda are filed MILEAGE REPORTS: LOCAL GOVERNMENT use LOCAL GOVERNMENT MILEAGE REPORTS MINING PERMITS use PERMITS: MINING (LOCAL GOVERNMENT) MINORITY CERTIFICATION CASE FILES use BUSINESS CERTIFICATION CASE FILES: MINORITIES AND VETERANS MINUTES: OFFICIAL MEETINGS (HANDWRITTEN/AUDIO/VISUAL RECORDINGS) use MINUTES: OFFICIAL MEETINGS (PRELIMINARY/AUDIO RECORDINGS/VIDEO RECORDINGS) MINUTES: OFFICIAL MEETINGS (AUDIO/VISUAL RECORDINGS) use MINUTES: OFFICIAL MEETINGS (PRELIMINARY/AUDIO RECORDINGS/VIDEO RECORDINGS) NEW HIRE REPORTS use PERSONNEL RECORDS: SUPPLEMENTAL DOCUMENTATION 254 OCCUPATIONAL LICENSES use BUSINESS TAX RECEIPT RECORDS: LOCAL GOVERNMENT OFFICIAL MINUTES use MINUTES: OFFICIAL MEETINGS OPS RECORDS use PERSONNEL RECORDS: OPS/VOLUNTEER/INTERN/TEMPORARY EMPLOYMENT PATENT RECORDS use INTELLECTUAL PROPERTY RECORDS PERFORMANCE BONDS use PERFORMANCE/MAINTENANCE/SURETY BOND RECORDS PERIODIC PROGRESS REPORTS: INTERNAL use OPERATIONAL AND STATISTICAL REPORTS or MANAGEMENT SURVEYS/STUDIES: INTERNAL PERMITS/BUILDING: APPLICATIONS use ARCHITECTURAL/BUILDING PLANS AND PERMITS: ABANDONED/WITHDRAWN or PERMITS: BUILDING PERMITS: SPECIAL EVENT/TEMPORARY STREET CLOSURE (NO PERMITTING FEE) use REGISTRATION/PERMIT/LICENSE/CERTIFICATION RECORDS: REQUIRED BY CITY OR COUNTY CODE/ORDINANCE (NO PERMITTING FEE) PERMITS: SPECIAL EVENT/TEMPORARY STREET CLOSURE (PERMITTING FEE) use REGISTRATION/PERMIT/LICENSE/CERTIFICATION RECORDS: REQUIRED BY CITY OR COUNTY CODE/ORDINANCE (PERMITTING FEE) PERMITS: TEMPORARY SIGN use REGISTRATION/PERMIT/LICENSE/CERTIFICATION RECORDS: REQUIRED BY CITY OR COUNTY CODE/ORDINANCE (NO PERMITTING FEE) or REGISTRATION/PERMIT/LICENSE/CERTIFICATION RECORDS: REQUIRED BY CITY OR COUNTY CODE/ORDINANCE (PERMITTING FEE) PERMITS: TREE REMOVAL (NO PERMITTING FEE) use REGISTRATION/PERMIT/LICENSE/CERTIFICATION RECORDS: REQUIRED BY CITY OR COUNTY CODE/ORDINANCE (NO PERMITTING FEE) PERMITS: TREE REMOVAL (PERMITTING FEE) use REGISTRATION/PERMIT/LICENSE/CERTIFICATION RECORDS: REQUIRED BY CITY OR COUNTY CODE/ORDINANCE (PERMITTING FEE) PERSONNEL RECORDS DISCIPLINARY CASE FILES: EMPLOYEE use DISCIPLINARY CASE FILES: EMPLOYEES PERSONNEL RECORDS: POLICE AUXILIARY/SPECIAL DEPUTY use General Records Schedule GS2 for Law Enforcement, which includes this item PERSONNEL RECORDS: SCHEDULES use WORK SCHEDULES PERSONNEL RECORDS: LOCATOR use STAFF ADMINISTRATION FILES PLATS: RECORD COPY use MAPS: ORIGINALS 255 PLATS: SUPPORTING DOCUMENTS use MAPS: ORIGINALS or COMPREHENSIVE MASTER PLANS: ADOPTED (SUPPORTING DOCUMENTS) or other items to which the supporting documents relate or ADMINISTRATIVE CONVENIENCE RECORDS POLICIES use DIRECTIVES/POLICIES/PROCEDURES POSTAGE RECORDS use POSTAGE/SHIPPING RECORDS PRE-EMPLOYMENT RECORDS: NOT HIRED use EMPLOYMENT APPLICATION AND SELECTION RECORDS PRE-PUBLICATIONS AND MEDIA ITEM RECORDS use PUBLICATION PRODUCTION RECORDS PRESS RELEASES use NEWS RELEASES PROCEDURES use DIRECTIVES/POLICIES/PROCEDURES PROGRAM FILES: ONGOING/LONG-TERM PROGRAMS use PROJECT FILES: OPERATIONAL or other applicable item PROGRAM/SUBJECT/REFERENCE FILES use SUBJECT/REFERENCE FILES PROMOTION RECORDS: EMPLOYEE (NOT PROMOTED) use PROMOTION/TRANSFER REQUEST RECORDS PROPERTY RECORDS: UNCLAIMED use UNCLAIMED PROPERTY RECORDS PROTECTED HEALTH INFORMATION ACCESS PROVIDER RECORDS use PROTECTED HEALTH INFORMATION ADMINISTRATIVE RECORDS PROTECTED HEALTH INFORMATION AMENDMENT REQUEST PROVIDER RECORDS use PROTECTED HEALTH INFORMATION ADMINISTRATIVE RECORDS PROTECTED HEALTH INFORMATION PRIVACY PRACTICES RECORDS use PROTECTED HEALTH INFORMATION ADMINISTRATIVE RECORDS PROTECTED HEALTH INFORMATION PRIVACY PRACTICES VIOLATION RECORDS use PROTECTED HEALTH INFORMATION ADMINISTRATIVE RECORDS PUBLIC EMPLOYEE RELATIONS FILES use GRIEVANCE FILES PUBLIC PROGRAM/EVENT RECORDS: CONTRACTED use PUBLIC PROGRAM/EVENT RECORDS PUBLIC PROGRAM/EVENT RECORDS: NON-CONTRACTED use PUBLIC PROGRAM/EVENT RECORDS PUBLIC RECORDS REQUESTS use INFORMATION REQUEST RECORDS 256 PUBLIC SAFEY ALERTS [email/text alerts from schools, Police Departments, etc.] use PUBLIC INFORMATION FILES or ADMINISTRATOR RECORDS: AGENCY DIRECTOR/PROGRAM MANAGER or other applicable item PUBLICATIONS AND MEDIA ITEM RECORDS use PUBLICATION PRODUCTION RECORDS PURCHASE ORDER LOGS use FINANCIAL TRANSACTION RECORDS: DETAIL or PURCHASING RECORDS READING FILES use ADMINISTRATIVE CONVENIENCE RECORDS REAL-ESTATE RECORDS: CONDEMNATION/DISPOSAL use REAL PROPERTY RECORDS: PROPERTY ACQUIRED or REAL PROPERTY RECORDS: CONDEMNATION/DEMOLITION RECEIPT BOOKS: CASH use FINANCIAL TRANSACTION RECORDS: DETAIL RECEIPTS: REGISTERED AND CERTIFIED MAIL use MAIL: REGISTERED AND CERTIFIED RECEIPT/REVENUE RECORDS: DETAIL use FINANCIAL TRANSACTION RECORDS: DETAIL RECEIPT/REVENUE RECORDS: SUMMARY use FINANCIAL TRANSACTION RECORDS: SUMMARY RECEIVING REPORTS use FINANCIAL TRANSACTION RECORDS: DETAIL or PURCHASING RECORDS RECORDS DISPOSITION COMPLIANCE AUTHORIZATION FORMS use RECORDS MANAGEMENT COMPLIANCE STATEMENTS RECORDS DISPOSITION COMPLIANCE STATEMENT FORMS use RECORDS MANAGEMENT COMPLIANCE STATEMENTS RECORDS DISPOSITION REQUEST FORMS (FORM 107) use RECORDS DISPOSITION DOCUMENTATION RECORDS RETENTION SCHEDULE FORMS (FORM 105) use RECORDS RETENTION SCHEDULES: AGENCY SPECIFIC RECRUITMENT & SELECTION PACKAGES use EMPLOYMENT APPLICATION AND SELECTION RECORDS RED LIGHT CAMERA RECORDS use SURVEILLANCE RECORDINGS RED LIGHT CAMERA VIOLATION APPEAL HEARING RECORDS use CODE VIOLATION RECORDS: HEARING CASE FILES REDACTION REQUEST RECORDS use PUBLIC RECORDS EXEMPT STATUS NOTIFICATIONS AND REDACTION REQUESTS REFERENCE FILES: EQUIPMENT use EQUIPMENT REFERENCE FILES 257 REFUND REQUESTS use FINANCIAL TRANSACTION RECORDS: DETAIL REGISTERED AND CERTIFIED MAIL RECEIPTS use MAIL: REGISTERED AND CERTIFIED REGISTRATION RECORDS: EVENTS use PUBLIC PROGRAM/EVENT RECORDS REGISTRATION RECORDS: RECREATION (SUMMER/DAY CAMP) use PUBLIC PROGRAM/EVENT RECORDS REGISTRATIONS: MOTOR VEHICLES use VEHICLE RECORDS RENTAL RECORDS use FACILITY RESERVATION/RENTAL RECORDS REQUISITION LOGS use FINANCIAL TRANSACTION RECORDS: DETAIL or PURCHASING RECORDS REQUISITIONS use FINANCIAL TRANSACTION RECORDS: DETAIL or PURCHASING RECORDS RESIDENTIAL BUILDING PLANS use ARCHITECTURAL/BUILDING PLANS: RESIDENTIAL RESIDENTIAL CERTIFICATE OF OCCUPANCY use CERTIFICATE OF OCCUPANCY: RESIDENTIAL RETRIEVAL/REFERENCE RECORDS use RECORDS RETRIEVAL/REFERENCE RECORDS RIGHT-OF-WAY PERMIT RECORDS: PERMANENT USE use RIGHT-OF-WAY PERMIT RECORDS RIGHT-OF-WAY PERMIT RECORDS: TEMPORARY USE use RIGHT-OF-WAY PERMIT RECORDS ROAD RECORDS use ENGINEERING RECORDS: INFRASTRUCTURE ROUTE SHEETS use INSPECTOR’S ROUTE SHEETS: DAILY SAFETY INSPECTION RECORDS use INSPECTION RECORDS: FIRE/SECURITY/SAFETY/HEALTH SALES TAX EXEMPTION use FINANCIAL TRANSACTION RECORDS: DETAIL SEARCH COMMITTEE RECORDS use EMPLOYMENT APPLICATION AND SELECTION RECORDS SECURITY CHECKS use EMPLOYMENT APPLICATION AND SELECTION RECORDS for non-hires or PERSONNEL RECORDS for hired employees or SECURITY SCREENING RECORDS for non-employees 258 SECURITY INSPECTION RECORDS use INSPECTION RECORDS: FIRE/SECURITY/SAFETY/HEALTH SERVICE SCHEDULES use FEE/SERVICE SCHEDULES SHELTER INSPECTION RECORDS use EMERGENCY OPERATIONS RECORDS: SHELTER INSPECTIONS SIGN PERMITS use PERMITS: SIGNS (LOCAL GOVERNMENT) SOCIAL SERVICES: CLIENT CASE FILES use CLIENT CASE FILES: HUMAN/SOCIAL SERVICES SOFTWARE RECORDS use ELECTRONIC RECORDS SOFTWARE AND DOCUMENTATION SPECIAL EXCEPTION ZONING VARIANCE RECORDS use ZONING VARIANCE RECORDS STATE AUTOMATED MANAGEMENT ACCOUNTING SYSTEM (SAMAS) REPORTS use AUTOMATED ACCOUNTING SYSTEM REPORTS STATE AWARDS AND RECOGNITION FILES use BONUS/AWARD RECORDS: EMPLOYEES STATE HOUSING INITIATIVES & HOME INVESTMENTS PARTNERSHIP PROGRAM use HOUSING FINANCE ASSISTANCE RECORDS STATE MERITORIOUS SERVICE AWARDS PROGRAM FILES use BONUS/AWARD RECORDS: EMPLOYEES STATISTICAL REPORTS use OPERATIONAL AND STATISTICAL REPORT RECORDS STOP PAYMENT RECORDS use FINANCIAL TRANSACTION RECORDS: DETAIL STUDIES: INTERNAL use MANAGEMENT SURVEYS/STUDIES: INTERNAL SUBDIVISION PLANS: PRELIMINARY (SUPPORTING DOCUMENTS) use SUBDIVISION PLANS SUMMONSES use LITIGATION CASE FILES SUPPLY RECORDS use INVENTORY: AGENCY PROPERTY SURVEILLANCE VIDEO TAPES use SURVEILLANCE RECORDINGS SURVEYS/STUDIES: INTERNAL use MANAGEMENT SURVEYS/STUDIES: INTERNAL TAX EXEMPTIONS: AD VALOREM (ECONOMIC DEVELOPMENT) use TAX EXEMPTION APPLICATION FILES: AD VALOREM (ECONOMIC DEVELOPMENT) TELEPHONE CALL RECORDS: LONG DISTANCE use TELEPHONE CALL RECORDS 259 TEMPORARY SIGN PERMITS use REGISTRATION/PERMIT/LICENSE/CERTIFICATION RECORDS: REQUIRED BY CITY OR COUNTY CODE/ORDINANCE (NO PERMITTING FEE) or REGISTRATION/PERMIT/LICENSE/CERTIFICATION RECORDS: REQUIRED BY CITY OR COUNTY CODE/ORDINANCE (PERMITTING FEE) TEMPORARY SPECIAL EXCEPTION ZONING VARIANCE RECORDS use ZONING VARIANCE RECORDS TIME CARDS/TIMESHEETS use ATTENDANCE AND LEAVE RECORDS or PAYROLL RECORDS: SUPPORTING DOCUMENTS TRADEMARK RECORDS use INTELLECTUAL PROPERTY RECORDS TRAINING RECORDS use PERSONNEL RECORDS TRAINING RECORDS: ASBESTOS use PERSONNEL RECORDS TRAINING RECORDS: BREATH ALCOHOL use PERSONNEL RECORDS TRANSCRIPTS OF MEETINGS use MINUTES: OFFICIAL MEETINGS TRIAL BALANCE REPORTS use FINANCIAL TRANSACTION RECORDS: SUMMARY TRUST FUND RECORDS use ENDOWMENTS/BEQUESTS/TRUST FUND RECORDS UNDELIVERABLE FIRST CLASS MAIL use MAIL: UNDELIVERABLE/RETURNED UTILITY CUSTOMER RECORDS use FINANCIAL TRANSACTION RECORDS: DETAIL or CONTRACTS/LEASES/AGREEMENTS: NON-CAPITAL IMPROVEMENT VALIDATING MACHINE TAPE RECORDS use FINANCIAL TRANSACTION RECORDS: DETAIL VEHICLE ACCIDENT REPORTS use VEHICLE ACCIDENT RECORDS or INJURY/ILLNESS RECORDS or INSURANCE RECORDS: AGENCY or WORKERS’ COMPENSATION PROGRAM ADMINISTRATION RECORDS VEHICLE LOGS use EQUIPMENT/VEHICLE USAGE RECORDS VEHICLE MAINTENANCE/USAGE RECORDS use EQUIPMENT/VEHICLE MAINTENANCE RECORDS or EQUIPMENT/VEHICLE USAGE RECORDS VETERAN SERVICES: CLIENT CASE FILES use CLIENT CASE FILES: VETERAN SERVICES VETERAN SERVICES: MEDICAL RECORDS use MEDICAL RECORDS: VETERAN SERVICES 260 VIDEO RECORDINGS OF MEETINGS use MINUTES: OFFICIAL MEETINGS (PRELIMINARY/AUDIO RECORDINGS/VIDEO RECORDINGS) VIDEO RECORDINGS: OTHER use SURVEILLANCE RECORDINGS or other items to which the video recordings relate VISITOR LOGS use VISITOR/ENTRY RECORDS VOICE MAIL use TRANSITORY MESSAGES or other items to which the voice mail relates VOLUNTEER RECORDS use PERSONNEL RECORDS: OPS/VOLUNTEER/INTERN/TEMPORARY EMPLOYMENT VOUCHERS: INDIVIDUAL AGENCY use FINANCIAL TRANSACTION RECORDS: DETAIL VOUCHERS: JOURNAL use FINANCIAL TRANSACTION RECORDS: DETAIL WORK ORDERS: EQUIPMENT use EQUIPMENT/VEHICLE MAINTENANCE RECORDS WORKERS' COMPENSATION AND INJURY REPORT RECORDS use WORKERS' COMPENSATION PROGRAM ADMINISTRATION RECORDS or INJURY/ILLNESS RECORDS or INSURANCE RECORDS: AGENCY or the applicable PERSONNEL RECORDS item WORKING PAPERS use DRAFTS AND WORKING PAPERS W-2 FORMS use FEDERAL INCOME/EMPLOYMENT TAX FORMS/REPORTS W-3 FORMS use FEDERAL INCOME/EMPLOYMENT TAX FORMS/REPORTS W-4 FORMS use FEDERAL INCOME/EMPLOYMENT TAX FORMS/REPORTS W-9 FORMS use FEDERAL INCOME/EMPLOYMENT TAX FORMS/REPORTS ZONING VARIANT REQUEST AND DETERMINING RECORDS use ZONING VARIANCE RECORDS 911 RECORDINGS use 911 COMMUNICATIONS RECORDS or 911 RECORDS: LOGS 941-E FORMS use FEDERAL INCOME/EMPLOYMENT TAX FORMS/REPORTS 1095-A FORMS use FEDERAL INCOME/EMPLOYMENT TAX FORMS/REPORTS 1095-B FORMS use FEDERAL INCOME/EMPLOYMENT TAX FORMS/REPORTS 261 1095-C FORMS use FEDERAL INCOME/EMPLOYMENT TAX FORMS/REPORTS 1096 REPORTS use FEDERAL INCOME/EMPLOYMENT TAX FORMS/REPORTS 1099 FORMS use FEDERAL INCOME/EMPLOYMENT TAX FORMS/REPORTS 1099 REPORTS use FEDERAL INCOME/EMPLOYMENT TAX FORMS/REPORTS 1099-INT FORMS use FEDERAL INCOME/EMPLOYMENT TAX FORMS/REPORTS 262 ALPHABETICAL LISTING ACCESS CONTROL RECORDS Item #189 ADDRESS REQUEST RECORDS Item #415 ADJUSTMENT HEARING CASE FILES: BUILDING CODE BOARD (COMMERCIAL) Item #244 ADJUSTMENT HEARING CASE FILES: BUILDING CODE BOARD (RESIDENTIAL) Item #331 ADMINISTRATIVE CONVENIENCE RECORDS Item #2 ADMINISTRATIVE SUPPORT RECORDS Item #3 ADMINISTRATOR RECORDS: AGENCY DIRECTOR/PROGRAM MANAGER Item #122 ADVERTISEMENTS: LEGAL Item #25 AFFIRMATIVE ACTION RECORDS Item #82 ANIMAL CONTROL RECORDS Item #234 ANNEXATION RECORDS Item #247 ANNUAL REPORT TO THE BOARD OF COUNTY COMMISSIONERS Item #380 ANNUAL REPORTS: COUNTY GOVERNMENT Item #246 ANNUAL REPORTS: GOVERNING BODY Item #245 ARCHITECTURAL/BUILDING PLANS: COMMERCIAL Item #216 ARCHITECTURAL/BUILDING PLANS: PRELIMINARY DRAWINGS Item #204 ARCHITECTURAL/BUILDING PLANS: RESIDENTIAL Item #252 ARCHITECTURAL/BUILDING PLANS AND PERMITS: ABANDONED/WITHDRAWN Item #332 ATTENDANCE AND LEAVE RECORDS Item #116 ATTENDANCE RECORDS: COMMUNITY SERVICE Item #249 AUDIT TRAILS: CRITICAL INFORMATION SYSTEMS Item #393 AUDIT TRAILS: ROUTINE ADMINISTRATIVE INFORMATION SYSTEMS Item #394 AUDITS: AUDITOR GENERAL Item #8 AUDITS: INDEPENDENT Item #56 AUDITS: INTERNAL Item #73 AUDITS: STATE/FEDERAL Item #83 AUDITS: SUPPORTING DOCUMENTS Item #57 AUTOMATED ACCOUNTING SYSTEM REPORTS Item #50 BACKFLOW AND CROSS CONNECTION CONTROL PROGRAM RECORDS Item #416 BACKUPS: ELECTRONIC/DIGITAL RECORDS BALLOTS Item #397 BARGAINING RECORDS Item #87 BID RECORDS: CAPITAL IMPROVEMENT SUCCESSFUL BIDS Item #70 BID RECORDS: CAPITAL IMPROVEMENT UNSUCCESSFUL BIDS Item #71 BID RECORDS: NON-CAPITAL IMPROVEMENT Item #72 BOND FINANCING ADMINSTRATIVE RECORDS Item #417 BOND RESOLUTIONS/ORDINANCES Item #191 BONUS/AWARD RECORDS: EMPLOYEES Item #333 BUDGET RECORDS: APPROVED ANNUAL BUDGET Item #58 BUDGET RECORDS: SUPPORTING DOCUMENTS Item #88 BUSINESS CERTIFICATION CASE FILES: MINORITIES AND VETERANS Item #169 BUSINESS TAX RECEIPT RECORDS: LOCAL GOVERNMENT Item #221 CABINET AFFAIRS FILES Item #11 CALENDARS Item #89 CEMETERY/DISPOSAL OF HUMAN REMAINS RECORDS Item #235 CERTIFICATE OF OCCUPANCY: COMMERCIAL Item #255 CERTIFICATE OF OCCUPANCY: RESIDENTIAL Item #256 CHARTERS/AMENDMENTS/BYLAWS/CONSTITUTIONS Item #207 CHILD CARE RECORDS Item #257 CITIZEN SUPPORT ORGANIZATION/DIRECT SUPPORT ORGANIZATION REPORT FILES Item #418 CLIENT CASE FILES: HUMAN/SOCIAL SERVICES Item #275 CLIENT CASE FILES: VETERAN SERVICES Item #310 CODE VIOLATION RECORDS: CITATION ISSUED Item #398 CODE VIOLATION RECORDS: HEARING CASE FILES Item #236 263 CODE VIOLATION RECORDS: NO CITATION ISSUED Item #237 COMMITTEE/BOARD APPOINTMENT RECORDS Item #334 COMMITTEE/BOARD APPOINTMENT RECORDS: NON-SELECTED APPLICANTS Item #379 COMMODITY SUPPLEMENTAL FOOD PROGRAM RECORDS Item #258 COMMUNICATIONS AUDIO RECORDINGS Item #335 COMPLAINTS: CITIZENS/CONSUMERS/EMPLOYEES Item #94 COMPREHENSIVE MASTER PLANS: ADOPTED Item #166 COMPREHENSIVE MASTER PLANS: ADOPTED (SUPPORTING DOCUMENTS) Item #174 COMPUTER LOGS Item #391 CONTRACTS/LEASES/AGREEMENTS: CAPITAL IMPROVEMENT/REAL PROPERTY Item #64 CONTRACTS/LEASES/AGREEMENTS: NON-CAPITAL IMPROVEMENT Item #65 COPYRIGHT RELEASE/AUTHORIZATION DOCUMENTATION Item #337 CORRESPONDENCE AND MEMORANDA: ADMINISTRATIVE Item #17 CORRESPONDENCE AND MEMORANDA: PROGRAM AND POLICY DEVELOPMENT Item #338 DEFERRED COMPENSATION SUMMARY REPORTS Item #339 DIRECTIVES/POLICIES/PROCEDURES Item #186 DISASTER PREPAREDNESS DRILL RECORDS Item #259 DISASTER PREPAREDNESS PLANS Item #210 DISASTER RELIEF RECORDS Item #321 DISCIPLINARY CASE FILES: EMPLOYEES Item #98 DOMESTIC PARTNERSHIP REGISTRY RECORDS Item #399 DONATION RECORDS Item #342 DRAFTS AND WORKING PAPERS Item #242 DRUG TEST CASE FILES Item #260 DRUG TEST EQUIPMENT RECORDS Item #261 DRUG TEST PROGRAM ADMINISTRATION RECORDS Item #262 ELECTRONIC COMMUNICATIONS ELECTRONIC FUNDS TRANSFER RECORDS Item #264 ELECTRONIC RECORDS SOFTWARE AND DOCUMENTATION Item #231 EMERGENCY MANAGEMENT PLAN REVIEW RECORDS Item #419 EMERGENCY OPERATIONS RECORDS: FIVE YEAR STRATEGIC PLAN Item #266 EMERGENCY OPERATIONS RECORDS: REGISTRY OF SPECIAL NEEDS OR TRANSPORTATION CLIENTS Item #267 EMERGENCY OPERATIONS RECORDS: SHELTER INSPECTIONS Item #268 EMERGENCY OPERATIONS RECORDS: SPECIAL NEEDS APPLICATION RECORDS Item #265 EMPLOYEE ASSISTANCE PROGRAM RECORDS Item #269 EMPLOYEE CONDUCT COUNSELING RECORDS Item #206 EMPLOYMENT APPLICATION AND SELECTION RECORDS Item #24 EMPLOYMENT APPLICATIONS: UNSOLICITED Item #400 EMPLOYMENT ASSISTANCE PROGRAM NONEXPENDABLE PROPERTY RECORDS Item #343 EMPLOYMENT ASSISTANCE PROGRAM RECORDS Item #113 EMPLOYMENT ELIGIBILITY VERIFICATION FORMS Item #420 ENCUMBRANCE/CERTIFICATION FORWARD RECORDS Item #20 ENDOWMENTS/BEQUESTS/TRUST FUND RECORDS Item #211 ENERGY CONSUMPTION AND COST REPORTING RECORDS Item #401 ENGINEERING RECORDS: INFRASTRUCTURE Item #344 ENVIRONMENTAL REGULATION COMPLIANCE RECORDS Item #167 EQUAL EMPLOYMENT OPPORTUNITY COMPLIANCE RECORDS Item #103 EQUIPMENT REFERENCE FILES Item #223 EQUIPMENT/VEHICLE MAINTENANCE RECORDS Item #104 EQUIPMENT/VEHICLE USAGE RECORDS Item #224 EXPENDITURE PLANS: CAPITAL IMPROVEMENT Item #208 EXPOSURE RECORDS Item #227 FACILITY RESERVATION/RENTAL RECORDS Item #270 FALSE ALARM RECORDS Item #345 FEASIBILITY STUDY RECORDS Item #106 FEDERAL INCOME/EMPLOYMENT TAX FORMS/REPORTS Item #157 FEE/SERVICE SCHEDULES Item #271 264 FINAL ORDERS RECORDS: INDEXED OR LISTED Item #67 FINAL ORDERS RECORDS: NOT INDEXED OR LISTED Item #421 FINAL ORDERS RECORDS: SUPPORTING DOCUMENTS Item #396 FINANCIAL ACCOUNT AUTHORIZATION RECORDS Item #84 FINANCIAL DISCLOSURE STATEMENTS (LOCAL GOVERNMENT) Item #346 FINANCIAL HISTORY SUMMARY RECORDS Item #347 FINANCIAL REPORTS: LOCAL GOVERNMENT ANNUAL REPORTS Item #107 FINANCIAL REPORTS: LOCAL GOVERNMENT ANNUAL REPORTS (SUPPORTING DOCUMENTS) Item #108 FINANCIAL TRANSACTION RECORDS: DETAIL Item #435 FINANCIAL TRANSACTION RECORDS: SUMMARY Item #436 FOOD SERVICE ESTABLISHMENT LICENSE RECORDS Item #402 FUEL TAX REPORTS Item #213 GEOGRAPHIC INFORMATION SYSTEMS (GIS) DATA LAYERS AND DATASETS Item #381 GEOGRAPHIC INFORMATION SYSTEMS (GIS) SNAPSHOTS: ADMINISTRATIVE Item #382 GEOGRAPHIC INFORMATION SYSTEMS (GIS) SNAPSHOTS: HISTORICAL Item #383 GEOGRAPHIC INFORMATION SYSTEMS (GIS) SOURCE DOCUMENTS/DATA Item #384 GRANT FILES Item #422 GRANT FILES: UNFUNDED APPLICATIONS (APPLICANT’S COPIES) Item #349 GRIEVANCE FILES Item #110 HEALTH RECORDS: BLOOD BORNE PATHOGEN/ASBESTOS/EXPOSURE Item #350 HIPAA HEALTH CARE COMPONENT DESIGNATION RECORDS Item #324 HIPAA SECURITY STANDARDS IMPLEMENTATION RECORDS Item #325 HISTORICAL DESIGNATION RECORDS Item #423 HOUSING APPLICATIONS: NON-PARTICIPATING/INACTIVE Item #273 HOUSING FINANCE ASSISTANCE RECORDS Item #274 INCIDENT REPORT FILES Item #241 INFORMATION REQUEST RECORDS Item #23 INJURY/ILLNESS RECORDS Item #188 INSPECTION/MAINTENANCE RECORDS: BRIDGE Item #276 INSPECTION RECORDS: FIRE/SECURITY/SAFETY/HEALTH Item #193 INSPECTION REPORTS: FIRE EXTINGUISHER Item #219 INSPECTOR’S ROUTE SHEETS: DAILY Item #277 INSURANCE RECORDS: AGENCY Item #111 INTELLECTUAL PROPERTY RECORDS Item #437 INVENTORY: AGENCY PROPERTY Item #40 INVENTORY: AGENCY RECORDS Item #319 INVESTIGATIVE RECORDS: INSPECTOR GENERAL Item #351 INVESTMENT RECORDS Item #278 LAND DEVELOPMENT AND PLANNING PROJECT FILES Item #352 LAND DEVELOPMENT AND PLANNING PROJECT FILES: DENIED/ABANDONED PROJECTS Item #403 LAND DEVELOPMENT AND PLANNING PROJECT FILES: PRELIMINARY DRAWINGS/DRAFTS Item #404 LAND DEVELOPMENT AND PLANNING STUDIES AND REPORTS Item #353 LEGISLATION RECORDS Item #119 LICENSES: CERTIFICATE OF COMPETENCY RECORDS Item #253 LICENSES: CERTIFICATE OF COMPETENCY RECORDS (TEMPORARY) Item #254 LIEN DOCUMENTATION FILES Item #405 LITIGATION CASE FILES Item #27 LOBBYIST REGISTRATION RECORDS Item #387 LOCAL GOVERNMENT MILEAGE REPORTS Item #390 LOST AND FOUND RECORDS Item #354 MAIL: REGISTERED AND CERTIFIED Item #47 MAIL: UNDELIVERABLE/RETURNED Item #1 MAILING/CONTACT LISTS Item #29 MANAGEMENT SURVEYS/STUDIES: INTERNAL Item #30 MAPS: ORIGINALS Item #280 MEDICAL RECORDS Item #212 MEDICAL RECORDS: VETERAN SERVICES Item #311 MICROGRAPHICS: QUALITY CONTROL RECORDS Item #282 MINORITY APPOINTMENT REPORTING RECORDS Item #406 265 MINUTES: OFFICIAL MEETINGS Item #32 MINUTES: OFFICIAL MEETINGS (PRELIMINARY/AUDIO RECORDINGS/VIDEO RECORDINGS) Item #4 MINUTES: OFFICIAL MEETINGS (SPECIAL DISTRICTS/AGENCY SUPPORT ORGANIZATIONS/ NON-POLICY ADVISORY BOARDS) Item #424 MINUTES: OFFICIAL MEETINGS (SUPPORTING DOCUMENTS) Item #123 MINUTES: OTHER MEETINGS Item #33 MOSQUITO CONTROL RECORDS Item #425 MUNICIPAL COURT DOCKET RECORDS Item #323 NATIONAL FLOOD INSURANCE PROGRAM RECORDS: COMMUNITY RATING SYSTEM Item #355 NATIONAL FLOOD INSURANCE PROGRAM RECORDS: FLOOD MITIGATION ASSISTANCE PROGRAM RECORDS Item #356 NATIONAL FLOOD INSURANCE PROGRAM RECORDS: FLOODPLAIN CONSTRUCTION AUTHORIZATION RECORDS Item #357 NEWS RELEASES Item #34 NOISE EXPOSURE MEASUREMENT RECORDS Item #283 OPERATIONAL AND STATISTICAL REPORT RECORDS Item #124 OPINIONS: LEGAL Item #26 OPINIONS: LEGAL (SUPPORTING DOCUMENTS) Item #125 ORDINANCES Item #228 ORDINANCES: SUPPORTING DOCUMENTS Item #229 ORGANIZATION CHARTS Item #126 PARKING DECAL/PERMIT RECORDS: EMPLOYEES Item #127 PASSPORT RECORDS: DAILY Item #407 PAYMENT CARD SENSITIVE AUTHENTICATION DATA Item #395 PAYROLL RECORDS: COURT-ORDERED GARNISHMENT Item #385 PAYROLL RECORDS: DEDUCTION AUTHORIZATIONS Item #129 PAYROLL RECORDS: LEDGERS/TRIAL BALANCE REPORTS Item #183 PAYROLL RECORDS: NOT POSTED Item #214 PAYROLL RECORDS: POSTED Item #35 PAYROLL RECORDS: SUPPORTING DOCUMENTS Item #195 PENSION RECORDS: PLAN/FUND Item #358 PENSION RECORDS: RETIREES Item #359 PERFORMANCE/MAINTENANCE/SURETY BOND RECORDS Item #408 PERMITS: BUILDING Item #286 PERMITS: CONFINED SPACE ENTRY Item #284 PERMITS: MINING (LOCAL GOVERNMENT) Item #287 PERMITS: SIGNS (LOCAL GOVERNMENT) Item #288 PERSONNEL RECORDS: FLORIDA RETIREMENT SYSTEM Item #19 PERSONNEL RECORDS: NON-FLORIDA RETIREMENT SYSTEM (LOCAL GOVERNMENT) Item #162 PERSONNEL RECORDS: OPS/VOLUNTEER/INTERN/TEMPORARY EMPLOYMENT Item #66 PERSONNEL RECORDS: SUPPLEMENTAL DOCUMENTATION Item #378 PETTY CASH DOCUMENTATION RECORDS Item #202 POSITION DESCRIPTION RECORDS Item #38 POSTAGE/SHIPPING RECORDS Item #133 PROBATION RECORDS Item #320 PROCLAMATIONS Item #142 PROJECT FILES: CAPITAL IMPROVEMENT Item #136 PROJECT FILES: FEDERAL Item #137 PROJECT FILES: NON-CAPITAL IMPROVEMENT Item #138 PROJECT FILES: OPERATIONAL Item #291 PROMOTION/TRANSFER REQUEST RECORDS Item #139 PROPERTY CONTROL RECORDS Item #222 PROPERTY TRANSFER RECORDS Item #41 PROTECTED HEALTH INFORMATION ADMINISTRATIVE RECORDS Item #426 PROTECTED HEALTH INFORMATION DISCLOSURE RECORDS Item #328 PUBLIC DEPOSITOR ANNUAL REPORT RECORDS Item #389 PUBLIC INFORMATION FILES Item #128 PUBLIC PROGRAM/EVENT RECORDS Item #238 266 PUBLIC RECORDS EXEMPT STATUS NOTIFICATIONS AND REDACTION REQUESTS Item #392 PUBLICATION PRODUCTION RECORDS Item #198 PURCHASING RECORDS Item #42 RADIO LOGS Item #292 RAIN CHECKS Item #293 REAL PROPERTY RECORDS: CONDEMNATION/DEMOLITION Item #364 REAL PROPERTY RECORDS: PROPERTY ACQUIRED Item #172 REAL PROPERTY RECORDS: PROPERTY NOT ACQUIRED Item #164 RECORDS DISPOSITION DOCUMENTATION Item #45 RECORDS MANAGEMENT COMPLIANCE STATEMENTS Item #322 RECORDS RETENTION SCHEDULES: AGENCY SPECIFIC Item #68 RECORDS RETRIEVAL/REFERENCE RECORDS Item #295 REGISTRATION/PERMIT/LICENSE/CERTIFICATION RECORDS: REQUIRED BY CITY OR COUNTY CODE/ORDINANCE (NO PERMITTING FEE) Item #427 REGISTRATION/PERMIT/LICENSE/CERTIFICATION RECORDS: REQUIRED BY CITY OR COUNTY CODE/ORDINANCE (PERMITTING FEE) Item #428 RESOLUTIONS Item #297 RESOLUTIONS: SPECIAL DISTRICTS/AGENCY SUPPORT ORGANIZATIONS/NON-POLICY ADVISORY BOARDS Item #429 RESOLUTIONS: SUPPORTING DOCUMENTS Item #143 RESPIRATOR FIT TESTING RECORDS Item #298 REVENUE SHARING APPLICATIONS Item #388 RIGHT-OF-WAY PERMIT RECORDS Item #430 RULE DEVELOPMENT FILES Item #367 RULE REPORTING FILES Item #431 SALARY COMPARISON REPORTS Item #49 SALARY SCHEDULES Item #240 SALES/USE/LOCAL OPTION TAX RECORDS Item #368 SECURITY BREACH NOTICE RECORDS Item #432 SECURITY SCREENING RECORDS Item #369 SIGNATURE AUTHORIZATION RECORDS Item #300 SOCIAL MEDIA ACCOUNT AUTHORIZATION RECORDS Item #411 SOCIAL SECURITY CONTROLLED SUMMARY RECORDS Item #144 SPAM/JUNK ELECTRONIC MAIL JOURNALING RECORDS Item #370 STAFF ADMINISTRATION RECORDS Item #371 STORAGE TANK RECORDS Item #412 SUBDIVISION PLANS Item #301 SUBDIVISION PLANS: PRELIMINARY PLANS/DRAWINGS Item #433 SUBJECT/REFERENCE FILES Item #373 SUBPOENAS Item #374 SUNSHINE STATE ONE-CALL OF FLORIDA RECORDS Item #386 SURVEILLANCE RECORDINGS Item #302 SURVEYS: AERIAL Item #303 TAX EXEMPTION APPLICATION FILES: AD VALOREM (ECONOMIC DEVELOPMENT) Item #304 TELEPHONE CALL RECORDS Item #28 TOURIST DEVELOPMENT TAX COLLECTION RECORDS Item #305 TOURIST DEVELOPMENT TAX APPLICATION/REGISTRATION RECORDS Item #413 TRAFFIC ACCIDENT REPORTS Item #306 TRAINING MATERIAL RECORDS Item #147 TRANSITORY MESSAGES Item #146 TRAVEL RECORDS Item #52 TRUTH-IN-MILLAGE (TRIM) COMPLIANCE FILES Item #375 UNCLAIMED PROPERTY RECORDS Item #309 UNEMPLOYMENT COMPENSATION/REEMPLOYMENT ASSISTANCE TAX RECORDS Item #149 VEHICLE ACCIDENT RECORDS Item #78 VEHICLE LOCATOR RECORDS Item #414 VEHICLE RECORDS Item #154 267 VENDOR FILES Item #97 VERIFICATION RECORDS: ATTENDANCE/EMPLOYMENT/ENROLLMENT Item #243 VISITOR/ENTRY RECORDS Item #54 VOUCHERS: FEDERAL PROJECTS PAID Item #156 WHISTLE BLOWER INVESTIGATIVE RECORDS Item #376 WORK ORDERS Item #141 WORK SCHEDULES Item #289 WORKERS' COMPENSATION PROGRAM ADMINISTRATION RECORDS Item #55 ZONING VARIANCE RECORDS Item #312 911 COMMUNICATIONS RECORDS Item #434 911 RECORDS: LOGS Item #377 268 NUMERICAL LISTING MAIL: UNDELIVERABLE/RETURNED Item #1 ADMINISTRATIVE CONVENIENCE RECORDS Item #2 ADMINISTRATIVE SUPPORT RECORDS Item #3 MINUTES: OFFICIAL MEETINGS (PRELIMINARY/AUDIO RECORDINGS/VIDEO RECORDINGS) Item #4 AUDITS: AUDITOR GENERAL Item #8 CABINET AFFAIRS FILES Item #11 CORRESPONDENCE AND MEMORANDA: ADMINISTRATIVE Item #17 PERSONNEL RECORDS: FLORIDA RETIREMENT SYSTEM Item #19 ENCUMBRANCE/CERTIFICATION FORWARD RECORDS Item #20 INFORMATION REQUEST RECORDS Item #23 EMPLOYMENT APPLICATION AND SELECTION RECORDS Item #24 ADVERTISEMENTS: LEGAL Item #25 OPINIONS: LEGAL Item #26 LITIGATION CASE FILES Item #27 TELEPHONE CALL RECORDS Item #28 MAILING/CONTACT LISTS Item #29 MANAGEMENT SURVEYS/STUDIES: INTERNAL Item #30 MINUTES: OFFICIAL MEETINGS Item #32 MINUTES: OTHER MEETINGS Item #33 NEWS RELEASES Item #34 PAYROLL RECORDS: POSTED Item #35 POSITION DESCRIPTION RECORDS Item #38 INVENTORY: AGENCY PROPERTY Item #40 PROPERTY TRANSFER RECORDS Item #41 PURCHASING RECORDS Item #42 RECORDS DISPOSITION DOCUMENTATION Item #45 MAIL: REGISTERED AND CERTIFIED Item #47 SALARY COMPARISON REPORTS Item #49 AUTOMATED ACCOUNTING SYSTEM REPORTS Item #50 TRAVEL RECORDS Item #52 VISITOR/ENTRY RECORDS Item #54 WORKERS' COMPENSATION PROGRAM ADMINISTRATION RECORDS Item #55 AUDITS: INDEPENDENT Item #56 AUDITS: SUPPORTING DOCUMENTS Item #57 BUDGET RECORDS: APPROVED ANNUAL BUDGET Item #58 CONTRACTS/LEASES/AGREEMENTS: CAPITAL IMPROVEMENT/REAL PROPERTY Item #64 CONTRACTS/LEASES/AGREEMENTS: NON-CAPITAL IMPROVEMENT Item #65 PERSONNEL RECORDS: OPS/VOLUNTEER/INTERN/TEMPORARY EMPLOYMENT Item #66 FINAL ORDERS RECORDS: INDEXED OR LISTED Item #67 RECORDS RETENTION SCHEDULES: AGENCY SPECIFIC Item #68 BID RECORDS: CAPITAL IMPROVEMENT SUCCESSFUL BIDS Item #70 BID RECORDS: CAPITAL IMPROVEMENT UNSUCCESSFUL BIDS Item #71 BID RECORDS: NON-CAPITAL IMPROVEMENT Item #72 AUDITS: INTERNAL Item #73 VEHICLE ACCIDENT RECORDS Item #78 AFFIRMATIVE ACTION RECORDS Item #82 AUDITS: STATE/FEDERAL Item #83 FINANCIAL ACCOUNT AUTHORIZATION RECORDS Item #84 BARGAINING RECORDS Item #87 BUDGET RECORDS: SUPPORTING DOCUMENTS Item #88 CALENDARS Item #89 COMPLAINTS: CITIZENS/CONSUMERS/EMPLOYEES Item #94 269 VENDOR FILES Item #97 DISCIPLINARY CASE FILES: EMPLOYEES Item #98 EQUAL EMPLOYMENT OPPORTUNITY COMPLIANCE RECORDS Item #103 EQUIPMENT/VEHICLE MAINTENANCE RECORDS Item #104 FEASIBILITY STUDY RECORDS Item #106 FINANCIAL REPORTS: LOCAL GOVERNMENT ANNUAL REPORTS Item #107 FINANCIAL REPORTS: LOCAL GOVERNMENT ANNUAL REPORTS (SUPPORTING DOCUMENTS) Item #108 GRIEVANCE FILES Item #110 INSURANCE RECORDS: AGENCY Item #111 EMPLOYMENT ASSISTANCE PROGRAM RECORDS Item #113 ATTENDANCE AND LEAVE RECORDS Item #116 LEGISLATION RECORDS Item #119 ADMINISTRATOR RECORDS: AGENCY DIRECTOR/PROGRAM MANAGER Item #122 MINUTES: OFFICIAL MEETINGS (SUPPORTING DOCUMENTS) Item #123 OPERATIONAL AND STATISTICAL REPORT RECORDS Item #124 OPINIONS: LEGAL (SUPPORTING DOCUMENTS) Item #125 ORGANIZATION CHARTS Item #126 PARKING DECAL/PERMIT RECORDS: EMPLOYEES Item #127 PUBLIC INFORMATION FILES Item #128 PAYROLL RECORDS: DEDUCTION AUTHORIZATIONS Item #129 POSTAGE/SHIPPING RECORDS Item #133 PROJECT FILES: CAPITAL IMPROVEMENT Item #136 PROJECT FILES: FEDERAL Item #137 PROJECT FILES: NON-CAPITAL IMPROVEMENT Item #138 PROMOTION/TRANSFER REQUEST RECORDS Item #139 WORK ORDERS Item #141 PROCLAMATIONS Item #142 RESOLUTIONS: SUPPORTING DOCUMENTS Item #143 SOCIAL SECURITY CONTROLLED SUMMARY RECORDS Item #144 TRANSITORY MESSAGES Item #146 TRAINING MATERIAL RECORDS Item #147 UNEMPLOYMENT COMPENSATION/REEMPLOYMENT ASSISTANCE TAX RECORDS Item #149 VEHICLE RECORDS Item #154 VOUCHERS: FEDERAL PROJECTS PAID Item #156 FEDERAL INCOME/EMPLOYMENT TAX FORMS/REPORTS Item #157 PERSONNEL RECORDS: NON-FLORIDA RETIREMENT SYSTEM (LOCAL GOVERNMENT) Item #162 REAL PROPERTY RECORDS: PROPERTY NOT ACQUIRED Item #164 COMPREHENSIVE MASTER PLANS: ADOPTED Item #166 ENVIRONMENTAL REGULATION COMPLIANCE RECORDS Item #167 BUSINESS CERTIFICATION CASE FILES: MINORITIES AND VETERANS Item #169 REAL PROPERTY RECORDS: PROPERTY ACQUIRED Item #172 COMPREHENSIVE MASTER PLANS: ADOPTED (SUPPORTING DOCUMENTS) Item #174 PAYROLL RECORDS: LEDGERS/TRIAL BALANCE REPORTS Item #183 DIRECTIVES/POLICIES/PROCEDURES Item #186 INJURY/ILLNESS RECORDS Item #188 ACCESS CONTROL RECORDS Item #189 BOND RESOLUTIONS/ORDINANCES Item #191 INSPECTION RECORDS: FIRE/SECURITY/SAFETY/HEALTH Item #193 PAYROLL RECORDS: SUPPORTING DOCUMENTS Item #195 PUBLICATION PRODUCTION RECORDS Item #198 PETTY CASH DOCUMENTATION RECORDS Item #202 270 ARCHITECTURAL/BUILDING PLANS: PRELIMINARY DRAWINGS Item #204 EMPLOYEE CONDUCT COUNSELING RECORDS Item #206 CHARTERS/AMENDMENTS/BYLAWS/CONSTITUTIONS Item #207 EXPENDITURE PLANS: CAPITAL IMPROVEMENT Item #208 DISASTER PREPAREDNESS PLANS Item #210 ENDOWMENTS/BEQUESTS/TRUST FUND RECORDS Item #211 MEDICAL RECORDS Item #212 FUEL TAX REPORTS Item #213 PAYROLL RECORDS: NOT POSTED Item #214 ARCHITECTURAL/BUILDING PLANS: COMMERCIAL Item #216 INSPECTION REPORTS: FIRE EXTINGUISHER Item #219 BUSINESS TAX RECEIPT RECORDS: LOCAL GOVERNMENT Item #221 PROPERTY CONTROL RECORDS Item #222 EQUIPMENT REFERENCE FILES Item #223 EQUIPMENT/VEHICLE USAGE RECORDS Item #224 EXPOSURE RECORDS Item #227 ORDINANCES Item #228 ORDINANCES: SUPPORTING DOCUMENTS Item #229 ELECTRONIC RECORDS SOFTWARE AND DOCUMENTATION Item #231 ANIMAL CONTROL RECORDS Item #234 CEMETERY/DISPOSAL OF HUMAN REMAINS RECORDS Item #235 CODE VIOLATION RECORDS: HEARING CASE FILES Item #236 CODE VIOLATION RECORDS: NO CITATION ISSUED Item #237 PUBLIC PROGRAM/EVENT RECORDS Item #238 SALARY SCHEDULES Item #240 INCIDENT REPORT FILES Item #241 DRAFTS AND WORKING PAPERS Item #242 VERIFICATION RECORDS: ATTENDANCE/EMPLOYMENT/ENROLLMENT Item #243 ADJUSTMENT HEARING CASE FILES: BUILDING CODE BOARD (COMMERCIAL) Item #244 ANNUAL REPORTS: GOVERNING BODY Item #245 ANNUAL REPORTS: COUNTY GOVERNMENT Item #246 ANNEXATION RECORDS Item #247 ATTENDANCE RECORDS: COMMUNITY SERVICE Item #249 ARCHITECTURAL/BUILDING PLANS: RESIDENTIAL Item #252 LICENSES: CERTIFICATE OF COMPETENCY RECORDS Item #253 LICENSES: CERTIFICATE OF COMPETENCY RECORDS (TEMPORARY) Item #254 CERTIFICATE OF OCCUPANCY: COMMERCIAL Item #255 CERTIFICATE OF OCCUPANCY: RESIDENTIAL Item #256 CHILD CARE RECORDS Item #257 COMMODITY SUPPLEMENTAL FOOD PROGRAM RECORDS Item #258 DISASTER PREPAREDNESS DRILL RECORDS Item #259 DRUG TEST CASE FILES Item #260 DRUG TEST EQUIPMENT RECORDS Item #261 DRUG TEST PROGRAM ADMINISTRATION RECORDS Item #262 ELECTRONIC FUNDS TRANSFER RECORDS Item #264 EMERGENCY OPERATIONS RECORDS: SPECIAL NEEDS APPLICATION RECORDS Item #265 EMERGENCY OPERATIONS RECORDS: FIVE YEAR STRATEGIC PLAN Item #266 EMERGENCY OPERATIONS RECORDS: REGISTRY OF SPECIAL NEEDS OR TRANSPORTATION CLIENTS Item #267 EMERGENCY OPERATIONS RECORDS: SHELTER INSPECTIONS Item #268 EMPLOYEE ASSISTANCE PROGRAM RECORDS Item #269 FACILITY RESERVATION/RENTAL RECORDS Item #270 FEE/SERVICE SCHEDULES Item #271 HOUSING APPLICATIONS: NON-PARTICIPATING/INACTIVE Item #273 HOUSING FINANCE ASSISTANCE RECORDS Item #274 CLIENT CASE FILES: HUMAN/SOCIAL SERVICES Item #275 INSPECTION/MAINTENANCE RECORDS: BRIDGE Item #276 INSPECTOR’S ROUTE SHEETS: DAILY Item #277 271 INVESTMENT RECORDS Item #278 MAPS: ORIGINALS Item #280 MICROGRAPHICS: QUALITY CONTROL RECORDS Item #282 NOISE EXPOSURE MEASUREMENT RECORDS Item #283 PERMITS: CONFINED SPACE ENTRY Item #284 PERMITS: BUILDING Item #286 PERMITS: MINING (LOCAL GOVERNMENT) Item #287 PERMITS: SIGNS (LOCAL GOVERNMENT) Item #288 WORK SCHEDULES Item #289 PROJECT FILES: OPERATIONAL Item #291 RADIO LOGS Item #292 RAIN CHECKS Item #293 RECORDS RETRIEVAL/REFERENCE RECORDS Item #295 RESOLUTIONS Item #297 RESPIRATOR FIT TESTING RECORDS Item #298 SIGNATURE AUTHORIZATION RECORDS Item #300 SUBDIVISION PLANS Item #301 SURVEILLANCE RECORDINGS Item #302 SURVEYS: AERIAL Item #303 TAX EXEMPTION APPLICATION FILES: AD VALOREM (ECONOMIC DEVELOPMENT) Item #304 TOURIST DEVELOPMENT TAX COLLECTION RECORDS Item #305 TRAFFIC ACCIDENT REPORTS Item #306 UNCLAIMED PROPERTY RECORDS Item #309 CLIENT CASE FILES: VETERAN SERVICES Item #310 MEDICAL RECORDS: VETERAN SERVICES Item #311 ZONING VARIANCE RECORDS Item #312 INVENTORY: AGENCY RECORDS Item #319 PROBATION RECORDS Item #320 DISASTER RELIEF RECORDS Item #321 RECORDS MANAGEMENT COMPLIANCE STATEMENTS Item #322 MUNICIPAL COURT DOCKET RECORDS Item #323 HIPAA HEALTH CARE COMPONENT DESIGNATION RECORDS Item #324 HIPAA SECURITY STANDARDS IMPLEMENTATION RECORDS Item #325 PROTECTED HEALTH INFORMATION DISCLOSURE RECORDS Item #328 ADJUSTMENT HEARING CASE FILES: BUILDING CODE BOARD (RESIDENTIAL) Item #331 ARCHITECTURAL/BUILDING PLANS AND PERMITS: ABANDONED/WITHDRAWN Item #332 BONUS/AWARD RECORDS: EMPLOYEES Item #333 COMMITTEE/BOARD APPOINTMENT RECORDS Item #334 COMMUNICATIONS AUDIO RECORDINGS Item #335 COPYRIGHT RELEASE/AUTHORIZATION DOCUMENTATION Item #337 CORRESPONDENCE AND MEMORANDA: PROGRAM AND POLICY DEVELOPMENT Item #338 DEFERRED COMPENSATION SUMMARY REPORTS Item #339 DONATION RECORDS Item #342 EMPLOYMENT ASSISTANCE PROGRAM NONEXPENDABLE PROPERTY RECORDS Item #343 ENGINEERING RECORDS: INFRASTRUCTURE Item #344 FALSE ALARM RECORDS Item #345 FINANCIAL DISCLOSURE STATEMENTS (LOCAL GOVERNMENT) Item #346 FINANCIAL HISTORY SUMMARY RECORDS Item #347 GRANT FILES: UNFUNDED APPLICATIONS (APPLICANT’S COPIES) Item #349 HEALTH RECORDS: BLOOD BORNE PATHOGEN/ASBESTOS/EXPOSURE Item #350 INVESTIGATIVE RECORDS: INSPECTOR GENERAL Item #351 LAND DEVELOPMENT AND PLANNING PROJECT FILES Item #352 LAND DEVELOPMENT AND PLANNING STUDIES AND REPORTS Item #353 LOST AND FOUND RECORDS Item #354 NATIONAL FLOOD INSURANCE PROGRAM RECORDS: COMMUNITY RATING SYSTEM Item #355 272 NATIONAL FLOOD INSURANCE PROGRAM RECORDS: FLOOD MITIGATION ASSISTANCE PROGRAM RECORDS Item #356 NATIONAL FLOOD INSURANCE PROGRAM RECORDS: FLOODPLAIN CONSTRUCTION AUTHORIZATION RECORDS Item #357 PENSION RECORDS: PLAN/FUND Item #358 PENSION RECORDS: RETIREES Item #359 REAL PROPERTY RECORDS: CONDEMNATION/DEMOLITION Item #364 RULE DEVELOPMENT FILES Item #367 SALES/USE/LOCAL OPTION TAX RECORDS Item #368 SECURITY SCREENING RECORDS Item #369 SPAM/JUNK ELECTRONIC MAIL JOURNALING RECORDS Item #370 STAFF ADMINISTRATION RECORDS Item #371 SUBJECT/REFERENCE FILES Item #373 SUBPOENAS Item #374 TRUTH-IN-MILLAGE (TRIM) COMPLIANCE FILES Item #375 WHISTLE BLOWER INVESTIGATIVE RECORDS Item #376 911 RECORDS: LOGS Item #377 PERSONNEL RECORDS: SUPPLEMENTAL DOCUMENTATION Item #378 COMMITTEE/BOARD APPOINTMENT RECORDS: NON-SELECTED APPLICANTS Item #379 ANNUAL REPORT TO THE BOARD OF COUNTY COMMISSIONERS Item #380 GEOGRAPHIC INFORMATION SYSTEMS (GIS) DATA LAYERS AND DATASETS Item #381 GEOGRAPHIC INFORMATION SYSTEMS (GIS) SNAPSHOTS: ADMINISTRATIVE Item #382 GEOGRAPHIC INFORMATION SYSTEMS (GIS) SNAPSHOTS: HISTORICAL Item #383 GEOGRAPHIC INFORMATION SYSTEMS (GIS) SOURCE DOCUMENTS/DATA Item #384 PAYROLL RECORDS: COURT-ORDERED GARNISHMENT Item #385 SUNSHINE STATE ONE-CALL OF FLORIDA RECORDS Item #386 LOBBYIST REGISTRATION RECORDS Item #387 REVENUE SHARING APPLICATIONS Item #388 PUBLIC DEPOSITOR ANNUAL REPORT RECORDS Item #389 LOCAL GOVERNMENT MILEAGE REPORTS Item #390 COMPUTER LOGS Item #391 PUBLIC RECORDS EXEMPT STATUS NOTIFICATIONS AND REDACTION REQUESTS Item #392 AUDIT TRAILS: CRITICAL INFORMATION SYSTEMS Item #393 AUDIT TRAILS: ROUTINE ADMINISTRATIVE INFORMATION SYSTEMS Item #394 PAYMENT CARD SENSITIVE AUTHENTICATION DATA Item #395 FINAL ORDERS RECORDS: SUPPORTING DOCUMENTS Item #396 BALLOTS Item #397 CODE VIOLATION RECORDS: CITATION ISSUED Item #398 DOMESTIC PARTNERSHIP REGISTRY RECORDS Item #399 EMPLOYMENT APPLICATIONS: UNSOLICITED Item #400 ENERGY CONSUMPTION AND COST REPORTING RECORDS Item #401 FOOD SERVICE ESTABLISHMENT LICENSE RECORDS Item #402 LAND DEVELOPMENT AND PLANNING PROJECT FILES: DENIED/ABANDONED PROJECTS Item #403 LAND DEVELOPMENT AND PLANNING PROJECT FILES: PRELIMINARY DRAWINGS/DRAFTS Item #404 LIEN DOCUMENTATION FILES Item #405 MINORITY APPOINTMENT REPORTING RECORDS Item #406 PASSPORT RECORDS: DAILY Item #407 PERFORMANCE/MAINTENANCE/SURETY BOND RECORDS Item #408 SOCIAL MEDIA ACCOUNT AUTHORIZATION RECORDS Item #411 STORAGE TANK RECORDS Item #412 TOURIST DEVELOPMENT TAX APPLICATION/REGISTRATION RECORDS Item #413 VEHICLE LOCATOR RECORDS Item #414 ADDRESS REQUEST RECORDS Item #415 BACKFLOW AND CROSS CONNECTION CONTROL PROGRAM RECORDS Item #416 BOND FINANCING ADMINSTRATIVE RECORDS Item #417 CITIZEN SUPPORT ORGANIZATION/DIRECT SUPPORT ORGANIZATION REPORT FILES Item #418 EMERGENCY MANAGEMENT PLAN REVIEW RECORDS Item #419 273 EMPLOYMENT ELIGIBILITY VERIFICATION FORMS Item #420 FINAL ORDERS RECORDS: NOT INDEXED OR LISTED Item #421 GRANT FILES Item #422 HISTORICAL DESIGNATION RECORDS Item #423 MINUTES: OFFICIAL MEETINGS (SPECIAL DISTRICTS/AGENCY SUPPORT ORGANIZATIONS/ NON-POLICY ADVISORY BOARDS) Item #424 MOSQUITO CONTROL RECORDS Item #425 PROTECTED HEALTH INFORMATION ADMINISTRATIVE RECORDS Item #426 REGISTRATION/PERMIT/LICENSE/CERTIFICATION RECORDS: REQUIRED BY CITY OR COUNTY CODE/ORDINANCE (NO PERMITTING FEE) Item #427 REGISTRATION/PERMIT/LICENSE/CERTIFICATION RECORDS: REQUIRED BY CITY OR COUNTY CODE/ORDINANCE (PERMITTING FEE) Item #428 RESOLUTIONS: SPECIAL DISTRICTS/AGENCY SUPPORT ORGANIZATIONS/NON-POLICY ADVISORY BOARDS Item #429 RIGHT-OF-WAY PERMIT RECORDS Item #430 RULE REPORTING FILES Item #431 SECURITY BREACH NOTICE RECORDS Item #432 SUBDIVISION PLANS: PRELIMINARY PLANS/DRAWINGS Item #433 911 COMMUNICATIONS RECORDS Item #434 FINANCIAL TRANSACTION RECORDS: DETAIL Item #435 FINANCIAL TRANSACTION RECORDS: SUMMARY Item #436 INTELLECTUAL PROPERTY RECORDS Item #437 BACKUPS: ELECTRONIC/DIGITAL RECORDS ELECTRONIC COMMUNICATIONS 274 FUNCTIONAL CATEGORY LISTING Accounting, Budget, and Finance ANNUAL REPORT TO THE BOARD OF COUNTY COMMISSIONERS Item #380 AUDIT TRAILS: CRITICAL INFORMATION SYSTEMS Item #393 AUDIT TRAILS: ROUTINE ADMINISTRATIVE INFORMATION SYSTEMS Item #394 AUDITS: AUDITOR GENERAL Item #8 AUDITS: INDEPENDENT Item #56 AUDITS: INTERNAL Item #73 AUDITS: STATE/FEDERAL Item #83 AUDITS: SUPPORTING DOCUMENTS Item #57 AUTOMATED ACCOUNTING SYSTEM REPORTS Item #50 BOND FINANCING ADMINSTRATIVE RECORDS Item #417 BOND RESOLUTIONS/ORDINANCES Item #191 BUDGET RECORDS: APPROVED ANNUAL BUDGET Item #58 BUDGET RECORDS: SUPPORTING DOCUMENTS Item #88 BUSINESS TAX RECEIPT RECORDS: LOCAL GOVERNMENT Item #221 CONTRACTS/LEASES/AGREEMENTS: CAPITAL IMPROVEMENT/REAL PROPERTY Item #64 CONTRACTS/LEASES/AGREEMENTS: NON-CAPITAL IMPROVEMENT Item #65 DONATION RECORDS Item #342 ELECTRONIC FUNDS TRANSFER RECORDS Item #264 ENCUMBRANCE/CERTIFICATION FORWARD RECORDS Item #20 ENDOWMENTS/BEQUESTS/TRUST FUND RECORDS Item #211 ENERGY CONSUMPTION AND COST REPORTING RECORDS Item #401 EXPENDITURE PLANS: CAPITAL IMPROVEMENT Item #208 FACILITY RESERVATION/RENTAL RECORDS Item #270 FALSE ALARM RECORDS Item #345 FEDERAL INCOME/EMPLOYMENT TAX FORMS/REPORTS Item #157 FEE/SERVICE SCHEDULES Item #271 FINANCIAL ACCOUNT AUTHORIZATION RECORDS Item #84 FINANCIAL HISTORY SUMMARY RECORDS Item #347 FINANCIAL REPORTS: LOCAL GOVERNMENT ANNUAL REPORTS Item #107 FINANCIAL REPORTS: LOCAL GOVERNMENT ANNUAL REPORTS (SUPPORTING DOCUMENTS) Item #108 FINANCIAL TRANSACTION RECORDS: DETAIL Item #435 FINANCIAL TRANSACTION RECORDS: SUMMARY Item #436 FUEL TAX REPORTS Item #213 GRANT FILES Item #422 INVESTMENT RECORDS Item #278 LIEN DOCUMENTATION FILES Item #405 LOCAL GOVERNMENT MILEAGE REPORTS Item #390 PASSPORT RECORDS: DAILY Item #407 PAYMENT CARD SENSITIVE AUTHENTICATION DATA Item #395 PETTY CASH DOCUMENTATION RECORDS Item #202 PUBLIC DEPOSITOR ANNUAL REPORT RECORDS Item #389 PURCHASING RECORDS Item #42 RAIN CHECKS Item #293 REVENUE SHARING APPLICATIONS Item #388 SALES/USE/LOCAL OPTION TAX RECORDS Item #368 275 TOURIST DEVELOPMENT TAX COLLECTION RECORDS Item #305 TOURIST DEVELOPMENT TAX APPLICATION/REGISTRATION RECORDS Item #413 TRAVEL RECORDS Item #52 TRUTH-IN-MILLAGE (TRIM) COMPLIANCE FILES Item #375 UNCLAIMED PROPERTY RECORDS Item #309 UNEMPLOYMENT COMPENSATION/REEMPLOYMENT ASSISTANCE TAX RECORDS Item #149 VOUCHERS: FEDERAL PROJECTS PAID Item #156 Administration ADMINISTRATIVE CONVENIENCE RECORDS Item #2 ADMINISTRATIVE SUPPORT RECORDS Item #3 ADMINISTRATOR RECORDS: AGENCY DIRECTOR/PROGRAM MANAGER Item #122 ADVERTISEMENTS: LEGAL Item #25 ANNUAL REPORT TO THE BOARD OF COUNTY COMMISSIONERS Item #380 ANNUAL REPORTS: COUNTY GOVERNMENT Item #246 ANNUAL REPORTS: GOVERNING BODY Item #245 AUDIT TRAILS: CRITICAL INFORMATION SYSTEMS Item #393 AUDIT TRAILS: ROUTINE ADMINISTRATIVE INFORMATION SYSTEMS Item #394 BALLOTS Item #397 BONUS/AWARD RECORDS: EMPLOYEES Item #333 BUSINESS CERTIFICATION CASE FILES: MINORITIES AND VETERANS item #169 BUSINESS TAX RECEIPT RECORDS: LOCAL GOVERNMENT Item #221 CABINET AFFAIRS FILES Item #11 CALENDARS Item #89 CEMETERY/DISPOSAL OF HUMAN REMAINS RECORDS Item #235 CHARTERS/AMENDMENTS/BYLAWS/CONSTITUTIONS Item #207 COMMITTEE/BOARD APPOINTMENT RECORDS Item #334 COMMITTEE/BOARD APPOINTMENT RECORDS: NON-SELECTED APPLICANTS Item #379 COMPLAINTS: CITIZENS/CONSUMERS/EMPLOYEES Item #94 COMPUTER LOGS Item #391 CONTRACTS/LEASES/AGREEMENTS: CAPITAL IMPROVEMENT/REAL PROPERTY Item #64 CONTRACTS/LEASES/AGREEMENTS: NON-CAPITAL IMPROVEMENT Item #65 COPYRIGHT RELEASE/AUTHORIZATION DOCUMENTATION Item #337 CORRESPONDENCE AND MEMORANDA: ADMINISTRATIVE Item #17 CORRESPONDENCE AND MEMORANDA: PROGRAM AND POLICY DEVELOPMENT Item #338 DIRECTIVES/POLICIES/PROCEDURES Item #186 DONATION RECORDS Item #342 DRAFTS AND WORKING PAPERS Item #242 ELECTRONIC RECORDS SOFTWARE AND DOCUMENTATION Item #231 ENDOWMENTS/BEQUESTS/TRUST FUND RECORDS Item #211 ENVIRONMENTAL REGULATION COMPLIANCE RECORDS Item #167 EXPENDITURE PLANS: CAPITAL IMPROVEMENT Item #208 FACILITY RESERVATION/RENTAL RECORDS Item #270 FEASIBILITY STUDY RECORDS Item #106 FEE/SERVICE SCHEDULES Item #271 FINAL ORDERS RECORDS: INDEXED OR LISTED Item #67 FINAL ORDERS RECORDS: SUPPORTING DOCUMENTS Item #396 FINAL ORDERS RECORDS: NOT INDEXED OR LISTED Item #421 FINANCIAL DISCLOSURE STATEMENTS (LOCAL GOVERNMENT) Item #346 GEOGRAPHIC INFORMATION SYSTEMS (GIS) DATA LAYERS AND DATASETS Item #381 276 GEOGRAPHIC INFORMATION SYSTEMS (GIS) SNAPSHOTS: ADMINISTRATIVE Item #382 GEOGRAPHIC INFORMATION SYSTEMS (GIS) SNAPSHOTS: HISTORICAL Item #383 GEOGRAPHIC INFORMATION SYSTEMS (GIS) SOURCE DOCUMENTS/DATA Item #384 GRANT FILES Item #422 GRANT FILES: UNFUNDED APPLICATIONS (APPLICANT’S COPIES) Item #349 INFORMATION REQUEST RECORDS Item #23 INVENTORY: AGENCY RECORDS Item #319 INVESTIGATIVE RECORDS: INSPECTOR GENERAL Item #351 LEGISLATION RECORDS Item #119 LITIGATION CASE FILES Item #27 LOBBYIST REGISTRATION RECORDS Item #387 LOST AND FOUND RECORDS Item #354 MAIL: REGISTERED AND CERTIFIED Item #47 MAIL: UNDELIVERABLE/RETURNED Item #1 MAILING/CONTACT LISTS Item #29 MANAGEMENT SURVEYS/STUDIES: INTERNAL Item #30 MICROGRAPHICS: QUALITY CONTROL RECORDS Item #282 MINORITY APPOINTMENT REPORTING RECORDS Item #406 MINUTES: OFFICIAL MEETINGS Item #32 MINUTES: OFFICIAL MEETINGS (PRELIMINARY/AUDIO RECORDINGS/VIDEO RECORDINGS) Item #4 MINUTES: OFFICIAL MEETINGS (SPECIAL DISTRICTS/AGENCY SUPPORT ORGANIZATIONS/ NON-POLICY ADVISORY BOARDS) Item #424 MINUTES: OFFICIAL MEETINGS (SUPPORTING DOCUMENTS) Item #123 MINUTES: OTHER MEETINGS Item #33 MUNICIPAL COURT DOCKET RECORDS Item #323 NEWS RELEASES Item #34 OPERATIONAL AND STATISTICAL REPORT RECORDS Item #124 OPINIONS: LEGAL Item #26 OPINIONS: LEGAL (SUPPORTING DOCUMENTS) Item #125 ORDINANCES Item #228 ORDINANCES: SUPPORTING DOCUMENTS Item #229 ORGANIZATION CHARTS Item #126 PASSPORT RECORDS: DAILY Item #407 PERMITS: CONFINED SPACE ENTRY Item #284 POSTAGE/SHIPPING RECORDS Item #133 PROBATION RECORDS Item #320 PROCLAMATIONS Item #142 PROJECT FILES: CAPITAL IMPROVEMENT Item #136 PROJECT FILES: FEDERAL Item #137 PROJECT FILES: NON-CAPITAL IMPROVEMENT Item #138 PROJECT FILES: OPERATIONAL Item #291 PUBLIC INFORMATION FILES Item #128 PUBLIC PROGRAM/EVENT RECORDS Item #238 PUBLIC RECORDS EXEMPT STATUS NOTIFICATIONS AND REDACTION REQUESTS Item #392 PUBLICATION PRODUCTION RECORDS Item #198 RADIO LOGS Item #292 RAIN CHECKS Item #293 RECORDS DISPOSITION DOCUMENTATION Item #45 RECORDS MANAGEMENT COMPLIANCE STATEMENTS Item #322 RECORDS RETENTION SCHEDULES: AGENCY SPECIFIC Item #68 RECORDS RETRIEVAL/REFERENCE RECORDS Item #295 RESOLUTIONS Item #297 RESOLUTIONS: SPECIAL DISTRICTS/AGENCY SUPPORT ORGANIZATIONS/NON-POLICY ADVISORY BOARDS Item #429 277 RESOLUTIONS: SUPPORTING DOCUMENTS Item #143 RIGHT-OF-WAY PERMIT RECORDS Item #430 RULE DEVELOPMENT FILES Item #367 RULE REPORTING FILES Item #431 SECURITY BREACH NOTICE RECORDS Item #432 SIGNATURE AUTHORIZATION RECORDS Item #300 SPAM/JUNK ELECTRONIC MAIL JOURNALING RECORDS Item #370 SOCIAL MEDIA ACCOUNT AUTHORIZATION RECORDS Item #411 STAFF ADMINISTRATION RECORDS Item #371 SUBJECT/REFERENCE FILES Item #373 SUBPOENAS Item #374 SUNSHINE STATE ONE-CALL OF FLORIDA RECORDS Item #386 SURVEILLANCE RECORDINGS Item #302 SURVEYS: AERIAL Item #303 TELEPHONE CALL RECORDS Item #28 TRAFFIC ACCIDENT REPORTS Item #306 TRAINING MATERIAL RECORDS Item #147 TRANSITORY MESSAGES Item #146 VERIFICATION RECORDS: ATTENDANCE/EMPLOYMENT/ENROLLMENT Item #243 WHISTLE BLOWER INVESTIGATIVE RECORDS Item #376 WORK ORDERS Item #141 WORK SCHEDULES Item #289 911 RECORDS: LOGS Item #377 Building/Development ADDRESS REQUEST RECORDS Item #415 ADJUSTMENT HEARING CASE FILES: BUILDING CODE BOARD (COMMERCIAL) Item #244 ADJUSTMENT HEARING CASE FILES: BUILDING CODE BOARD (RESIDENTIAL) Item #331 ANNEXATION RECORDS Item #247 ARCHITECTURAL/BUILDING PLANS: COMMERCIAL Item #216 ARCHITECTURAL/BUILDING PLANS: PRELIMINARY DRAWINGS Item #204 ARCHITECTURAL/BUILDING PLANS: RESIDENTIAL Item #252 ARCHITECTURAL/BUILDING PLANS AND PERMITS: ABANDONED/WITHDRAWN Item #332 BACKFLOW AND CROSS CONNECTION CONTROL PROGRAM RECORDS Item #416 CERTIFICATE OF OCCUPANCY: COMMERCIAL Item #255 CERTIFICATE OF OCCUPANCY: RESIDENTIAL Item #256 CODE VIOLATION RECORDS: CITATION ISSUED Item #398 CODE VIOLATION RECORDS: HEARING CASE FILES Item #236 CODE VIOLATION RECORDS: NO CITATION ISSUED Item #237 COMPREHENSIVE MASTER PLANS: ADOPTED Item #166 COMPREHENSIVE MASTER PLANS: ADOPTED (SUPPORTING DOCUMENTS) Item #174 CONTRACTS/LEASES/AGREEMENTS: CAPITAL IMPROVEMENT/REAL PROPERTY Item #64 EMERGENCY MANAGEMENT PLAN REVIEW RECORDS Item #419 ENGINEERING RECORDS: INFRASTRUCTURE Item #344 GEOGRAPHIC INFORMATION SYSTEMS (GIS) DATA LAYERS AND DATASETS Item #381 GEOGRAPHIC INFORMATION SYSTEMS (GIS) SNAPSHOTS: ADMINISTRATIVE Item #382 GEOGRAPHIC INFORMATION SYSTEMS (GIS) SNAPSHOTS: HISTORICAL Item #383 GEOGRAPHIC INFORMATION SYSTEMS (GIS) SOURCE DOCUMENTS/DATA Item #384 278 HISTORICAL DESIGNATION RECORDS Item #423 INSPECTION/MAINTENANCE RECORDS: BRIDGE Item #276 INSPECTOR’S ROUTE SHEETS: DAILY Item #277 LAND DEVELOPMENT AND PLANNING PROJECT FILES Item #352 LAND DEVELOPMENT AND PLANNING PROJECT FILES: DENIED/ABANDONED PROJECTS Item #404 LAND DEVELOPMENT AND PLANNING PROJECT FILES: PRELIMINARY DRAWINGS/DRAFTS Item #405 LAND DEVELOPMENT AND PLANNING STUDIES AND REPORTS Item #353 LICENSES: CERTIFICATE OF COMPETENCY RECORDS Item #253 LICENSES: CERTIFICATE OF COMPETENCY RECORDS (TEMPORARY) Item #254 MAPS: ORIGINALS Item #280 PERFORMANCE/MAINTENANCE/SURETY BOND RECORDS Item #408 PERMITS: BUILDING Item #286 PERMITS: CONFINED SPACE ENTRY Item #284 PERMITS: MINING (LOCAL GOVERNMENT) Item #287 PERMITS: SIGNS (LOCAL GOVERNMENT) Item #288 PROJECT FILES: CAPITAL IMPROVEMENT Item #136 REAL PROPERTY RECORDS: CONDEMNATION/DEMOLITION Item #364 REAL PROPERTY RECORDS: PROPERTY ACQUIRED Item #172 REAL PROPERTY RECORDS: PROPERTY NOT ACQUIRED Item #164 REGISTRATION/PERMIT/LICENSE/CERTIFICATION RECORDS: REQUIRED BY CITY OR COUNTY CODE/ORDINANCE (NO PERMITTING FEE) Item #427 REGISTRATION/PERMIT/LICENSE/CERTIFICATION RECORDS: REQUIRED BY CITY OR COUNTY CODE/ORDINANCE (PERMITTING FEE) Item #428 RIGHT-OF-WAY PERMIT RECORDS Item #430 SUBDIVISION PLANS Item #301 SUNSHINE STATE ONE-CALL OF FLORIDA RECORDS Item #386 TAX EXEMPTION APPLICATION FILES: AD VALOREM (ECONOMIC DEVELOPMENT) Item #304 TRAFFIC ACCIDENT REPORTS Item #306 ZONING VARIANCE RECORDS Item #312 Health and Medical DRUG TEST CASE FILES Item #260 EXPOSURE RECORDS Item #227 HEALTH RECORDS: BLOOD BORNE PATHOGEN/ASBESTOS/EXPOSURE Item #350 HIPAA HEALTH CARE COMPONENT DESIGNATION RECORDS Item #324 HIPAA SECURITY STANDARDS IMPLEMENTATION RECORDS Item #325 INJURY/ILLNESS RECORDS Item #188 MEDICAL RECORDS Item #212 MEDICAL RECORDS: VETERAN SERVICES Item #311 NOISE EXPOSURE MEASUREMENT RECORDS Item #283 PROTECTED HEALTH INFORMATION ADMINISTRATIVE RECORDS Item #426 PROTECTED HEALTH INFORMATION DISCLOSURE RECORDS Item #328 279 Human Resources, Personnel, and Payroll AFFIRMATIVE ACTION RECORDS Item #82 ATTENDANCE AND LEAVE RECORDS Item #116 ATTENDANCE RECORDS: COMMUNITY SERVICE Item #249 BARGAINING RECORDS Item #87 BONUS/AWARD RECORDS: EMPLOYEES Item #333 DEFERRED COMPENSATION SUMMARY REPORTS Item #339 DISCIPLINARY CASE FILES: EMPLOYEES Item #98 DRUG TEST CASE FILES Item #260 DRUG TEST EQUIPMENT RECORDS Item #261 DRUG TEST PROGRAM ADMINISTRATION RECORDS Item #262 ELECTRONIC FUNDS TRANSFER RECORDS Item #264 EMPLOYEE ASSISTANCE PROGRAM RECORDS Item #269 EMPLOYEE CONDUCT COUNSELING RECORDS Item #206 EMPLOYMENT APPLICATION AND SELECTION RECORDS Item #24 EMPLOYMENT APPLICATIONS: UNSOLICITED Item #400 EMPLOYMENT ASSISTANCE PROGRAM RECORDS Item #113 EMPLOYMENT ELIGIBILITY VERIFICATION FORMS Item #420 EQUAL EMPLOYMENT OPPORTUNITY COMPLIANCE RECORDS Item #103 FEDERAL INCOME/EMPLOYMENT TAX FORMS/REPORTS Item #157 FINANCIAL DISCLOSURE STATEMENTS (LOCAL GOVERNMENT) Item #346 GRIEVANCE FILES Item #110 MINORITY APPOINTMENT REPORTING RECORDS Item #407 PAYROLL RECORDS: COURT-ORDERED GARNISHMENT Item #385 PAYROLL RECORDS: DEDUCTION AUTHORIZATIONS Item #129 PAYROLL RECORDS: LEDGERS/TRIAL BALANCE REPORTS Item #183 PAYROLL RECORDS: NOT POSTED Item #214 PAYROLL RECORDS: POSTED Item #35 PAYROLL RECORDS: SUPPORTING DOCUMENTS Item #195 PENSION RECORDS: PLAN/FUND Item #358 PENSION RECORDS: RETIREES Item #359 PERSONNEL RECORDS: FLORIDA RETIREMENT SYSTEM Item #19 PERSONNEL RECORDS: NON-FLORIDA RETIREMENT SYSTEM (LOCAL GOVERNMENT) Item #162 PERSONNEL RECORDS: OPS/VOLUNTEER/INTERN/TEMPORARY EMPLOYMENT Item #66 PERSONNEL RECORDS: SUPPLEMENTAL DOCUMENTATION Item #378 POSITION DESCRIPTION RECORDS Item #38 PROMOTION/TRANSFER REQUEST RECORDS Item #139 SALARY COMPARISON REPORTS Item #49 SALARY SCHEDULES Item #240 SOCIAL SECURITY CONTROLLED SUMMARY RECORDS Item #144 SOCIAL MEDIA ACCOUNT AUTHORIZATION RECORDS Item #411 WORK SCHEDULES Item #289 Maintenance, Property, and Purchasing BID RECORDS: CAPITAL IMPROVEMENT SUCCESSFUL BIDS Item #70 BID RECORDS: CAPITAL IMPROVEMENT UNSUCCESSFUL BIDS Item #71 BID RECORDS: NON-CAPITAL IMPROVEMENT Item #72 280 ENERGY CONSUMPTION AND COST REPORTING RECORDS Item #401 EQUIPMENT REFERENCE FILES Item #223 EQUIPMENT/VEHICLE MAINTENANCE RECORDS Item #104 EQUIPMENT/VEHICLE USAGE RECORDS Item #224 HISTORICAL DESIGNATION RECORDS Item #423 INSPECTION/MAINTENANCE RECORDS: BRIDGE Item #276 INVENTORY: AGENCY PROPERTY Item #40 INVENTORY: AGENCY RECORDS Item #319 PROPERTY CONTROL RECORDS Item #222 PROPERTY TRANSFER RECORDS Item #41 PURCHASING RECORDS Item #42 REAL PROPERTY RECORDS: CONDEMNATION/DEMOLITION Item #364 REAL PROPERTY RECORDS: PROPERTY ACQUIRED Item #172 REAL PROPERTY RECORDS: PROPERTY NOT ACQUIRED Item #164 RECORDS DISPOSITION DOCUMENTATION Item #45 RECORDS MANAGEMENT COMPLIANCE STATEMENTS Item #322 RECORDS RETENTION SCHEDULES: AGENCY SPECIFIC Item #68 UNCLAIMED PROPERTY RECORDS Item #309 VEHICLE RECORDS Item #154 VENDOR FILES Item #97 Public Safety ANIMAL CONTROL RECORDS Item #234 CODE VIOLATION RECORDS: CITATION ISSUED Item #398 DISASTER PREPAREDNESS DRILL RECORDS Item #259 DISASTER PREPAREDNESS PLANS Item #210 DISASTER RELIEF RECORDS Item #321 EMERGENCY MANAGEMENT PLAN REVIEW RECORDS Item #419 EMERGENCY OPERATIONS RECORDS: FIVE YEAR STRATEGIC PLAN Item #266 EMERGENCY OPERATIONS RECORDS: REGISTRY OF SPECIAL NEEDS OR TRANSPORTATION CLIENTS Item #267 EMERGENCY OPERATIONS RECORDS: SHELTER INSPECTIONS Item #268 EMERGENCY OPERATIONS RECORDS: SPECIAL NEEDS APPLICATION RECORDS Item #265 FALSE ALARM RECORDS Item #345 FOOD SERVICE ESTABLISHMENT LICENSE RECORDS Item #402 GEOGRAPHIC INFORMATION SYSTEMS (GIS) DATA LAYERS AND DATASETS Item #381 GEOGRAPHIC INFORMATION SYSTEMS (GIS) SNAPSHOTS: ADMINISTRATIVE Item #382 GEOGRAPHIC INFORMATION SYSTEMS (GIS) SNAPSHOTS: HISTORICAL Item #383 GEOGRAPHIC INFORMATION SYSTEMS (GIS) SOURCE DOCUMENTS/DATA Item #384 INSPECTION RECORDS: FIRE/SECURITY/SAFETY/HEALTH Item #193 INSPECTION REPORTS: FIRE EXTINGUISHER Item #219 MOSQUITO CONTROL RECORDS Item #425 NATIONAL FLOOD INSURANCE PROGRAM RECORDS: COMMUNITY RATING SYSTEM Item #355 281 NATIONAL FLOOD INSURANCE PROGRAM RECORDS: FLOOD MITIGATION ASSISTANCE PROGRAM RECORDS Item #356 NATIONAL FLOOD INSURANCE PROGRAM RECORDS: FLOODPLAIN CONSTRUCTION AUTHORIZATION RECORDS Item #357 PROBATION RECORDS Item #320 RADIO LOGS Item #292 STORAGE TANK RECORDS Item #412 VEHICLE LOCATOR RECORDS Item #414 911 RECORDS: LOGS Item #377 911 COMMUNICATIONS RECORDS Item #434 Risk Management, Security, and Insurance ACCESS CONTROL RECORDS Item #189 AUDIT TRAILS: CRITICAL INFORMATION SYSTEMS Item #393 AUDIT TRAILS: ROUTINE ADMINISTRATIVE INFORMATION SYSTEMS Item #394 DRUG TEST EQUIPMENT RECORDS Item #261 DRUG TEST PROGRAM ADMINISTRATION RECORDS Item #262 EXPOSURE RECORDS Item #227 INCIDENT REPORT FILES Item #241 INJURY/ILLNESS RECORDS Item #188 INSPECTION RECORDS: FIRE/SECURITY/SAFETY/HEALTH Item #193 INSPECTION REPORTS: FIRE EXTINGUISHER Item #219 INSURANCE RECORDS: AGENCY Item #111 NATIONAL FLOOD INSURANCE PROGRAM RECORDS: COMMUNITY RATING SYSTEM Item #355 NATIONAL FLOOD INSURANCE PROGRAM RECORDS: FLOOD MITIGATION ASSISTANCE PROGRAM RECORDS Item #356 NATIONAL FLOOD INSURANCE PROGRAM RECORDS: FLOODPLAIN CONSTRUCTION AUTHORIZATION RECORDS Item #357 NOISE EXPOSURE MEASUREMENT RECORDS Item #283 PARKING DECAL/PERMIT RECORDS: EMPLOYEES Item #127 PERFORMANCE/MAINTENANCE/SURETY BOND RECORDS Item #408 RESPIRATOR FIT TESTING RECORDS Item #298 SECURITY SCREENING RECORDS Item #369 STORAGE TANK RECORDS Item #412 SURVEILLANCE RECORDINGS Item #302 VEHICLE ACCIDENT RECORDS Item #78 VISITOR/ENTRY RECORDS Item #54 WORKERS' COMPENSATION PROGRAM ADMINISTRATION RECORDS Item #55 Social/Human Services and Veterans Services CHILD CARE RECORDS Item #257 282 CLIENT CASE FILES: HUMAN/SOCIAL SERVICES Item #275 CLIENT CASE FILES: VETERAN SERVICES Item #310 COMMODITY SUPPLEMENTAL FOOD PROGRAM RECORDS Item #258 DISASTER RELIEF RECORDS Item #321 EMPLOYMENT ASSISTANCE PROGRAM RECORDS Item #113 HOUSING APPLICATIONS: NON-PARTICIPATING/INACTIVE Item #273 HOUSING FINANCE ASSISTANCE RECORDS Item #274 MEDICAL RECORDS: VETERAN SERVICES Item #311 283 STATE OF FLORIDA Collier County RECORDS DISPOSITION LIST FY 2020 Draft 1. AGENCY Clerk of Courts CLERK TO THE BOARD - BMR 2. ADDRESS: 3315 Tamiami Trail East Naples, FL 34112-5324 3. CONTACT (Name & Telephone Number) Matt Daugherty, Consultant 813.528.2705 4. SUBMITTED BY: I hereby certify that the records to be disposed of are correctly represented below, that any audit requirements for the records have been fully justified, and that further retention is not required for any litigation pending or imminent. Signature Date _____________________________________________ Name and Title Bold face ending dates no longer accumulate. For Records with an ending date of 9/30/2020, this is a prior disposal authorization. 5. NOTICE OF INTENTION The scheduled records listed in item 6 are to be disposed of in the manner checked below (specify only one): X a. Destruction b. Microfilming & destruction c. Other 6. LIST OF RECORD SERIES a. Schedule No. b. Item No. c. Title d. Inclusive Dates e. Volume In Cubic Feet f. Disposition Action and Date Completed after Authorization Total Disposition: Duplicate Records with OSA Retention 5/8/1923 – 9/30/2020 GS1-SL 2 Administrative Convenience Records 5/8/1923 – 9/30/2020 GS1-SL 3 Administrative Support Records 5/8/1923 – 9/30/2020 7. DISPOSAL CERTIFICATE: The above listed records have been Disposed of in the manner and on the date shown in column f. or were missing prior to the present administration. _____________________________________________________ Signature Date _____________________________________________________ Name and Title _____________________________________________________ Witness to Destruction 284 STATE OF FLORIDA Collier County RECORDS DISPOSITION LIST (CONTINUED) NO. 809 1. AGENCY: Clerk of Courts Clerk to the Board - BMR 6. LIST OF RECORD SERIES a. Schedule No. b. Item No. c. Title d. Inclusive Dates e. Volume In Cubic Feet f. Disposition Action and Date Completed After Authorization Page 2 of 3 Revised - 7/25/2023 GS1-SL 244 Adverse Adjustment Hearing Case Files: Building Code Board (Commercial) 5/8/1923 – GS1-SL 331 Adverse Adjustment Hearing Case Files: Building Code Board (Residential) 5/8/1923 – 9/30/2009 GS1-SL 25 Advertisements: Legal 5/8/1923 – 9/30/2014 GS1-SL 89 Calendars 5/8/1923 – 9/30/2018 GS1-SL 236 Code Enforcement Hearing Case Files 5/8/1923 – 9/30/2014 GS1-SL 17 Correspondence & Memoranda: Administrative 5/8/1923 – 9/30/2016 GS1-SL 338 Correspondence & Memoranda: Program and Policy Development 5/8/1923 – 9/30/2014 GS1-SL 208 Expenditure Plans: Capital Improvement 5/8/1923 – 9/30/1969 GS1-SL 106 Feasibility Study Records 5/8/1923 – 9/30/2016 GS1-SL 271 Fee/Service Schedules 5/8/1923 – 9/30/2014 GS1-SL 23 Information Request Records 5/8/1923 – 9/30/2018 GS1-SL 387 Lobbyist Registration Records 5/8/1923 – 9/30/2014 GS1-SL 47 Mail: Registered And Certified 5/8/1923 – 9/30/2018 GS1-SL 1 Mail: Undeliverable/Returned 5/8/1923 – 9/30/2020 GS1-SL 4 Minutes: Official Meeting (Preliminary/Audio Recordings/Video Recordings) 5/8/1923 – 9/30/2017 GS1-SL 123 Minutes: Official Meetings (Supporting Documents) 5/8/1923 – 9/30/2017 GS1-SL 33 Minutes: Other Meetings 5/8/1923 – 9/30/2018 GS1-SL 124 Operational And Statistical Reports Records 5/8/1923 – 9/30/2020 285 STATE OF FLORIDA Collier County RECORDS DISPOSITION LIST (CONTINUED) NO. 809 1. AGENCY: Clerk of Courts Clerk to the Board - BMR 6. LIST OF RECORD SERIES a. Schedule No. b. Item No. c. Title d. Inclusive Dates e. Volume In Cubic Feet f. Disposition Action and Date Completed After Authorization Page 3 of 3 Revised - 7/25/2023 GS1-SL 229 Ordinances: Supporting Documents 5/8/1923 – 9/30/2014 GS1-SL 142 Proclamations 5/8/1923 – 12/31/2016 GS1-SL 392 Public Records Exempt Status Notifications and Redaction Requests 10/1/2000 – GS1-SL 172 Real Property Records: Property Acquired 5/8/1923 – GS1-SL 164 Real Property Records: Property Not Acquired 5/8/1923 – 9/30/2016 GS1-SL 429 Resolutions: Special District/Advisory 5/8/1923 – 9/30/2009 GS1-SL 143 Resolution: Supporting Documents 5/8/1923 – 12/31/2015 GS1-SL 371 Staff Administration Records 5/8/1923 – 9/30/2020 GS1-SL 373 Subject/Reference Files 5/8/1923 – 9/30/2020 GS1-SL 146 Transitory Messages 5/8/1923 – 9/30/2020 GS1-SL 375 Truth-in-Millage (TRIM) Compliance Files 5/8/1923 – 9/30/2014 GS11 91a Value Adjustment Board Files: Appeal Filed 5/8/1923 – 9/30/2014 GS11 16a Value Adjustment Board Files: No Appeal Filed 5/8/1923 – 9/30/2015 286 287 288 289 Item #10G 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 re: 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 196 290 08/07/2023 Item 10G 1 EXECUTIVE SUMMARY Value Adjustment Board (VAB) reference materials and website links. OBJECTIVE: For Value Adjustment Board (VAB) reference materials to be made available to the public, the special magistrates, and the board members per Section 12D-9.013 of the Florida Administrative Code (F.A.C.) CONSIDERATIONS: To make the following reference materials available: • Florida’s Government in the Sunshine Manual 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-51.001 : Classified Use Real Property Guidelines, Standard Assessment Procedures and Standard Measures of Value, Agricultural 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 Florida Dept. of Revenue - Property Tax - Value Adjustment Board (floridarevenue.com) • Florida Statutes: Chapter 119; Chapter 286; Chapter 192; Chapter 193; Chapter 194; Chapter 195; and Chapter 196 Statutes & Constitution :View Statutes : Online Sunshine (state.fl.us) RECOMMENDATION: To notice these referenced documents and their associated website links. Attachment • VAB Reference Materials Item #10H VAB 2022 Expense Report of 1,216 petitions filed as compared to: 0607 petitions (VAB 2021) 0778 petitions (VAB 2020) 0623 petitions (VAB 2018) 0714 petitions (VAB 2019) 0561 petitions (VAB 2017) 08/07/2023 Item 10H 1 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 May 1, 2022, through April 30, 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 2023 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 Collier County, Florida Value Adjustment Board Summary of Expenses - 2022 Cycle Value Adjustment Board Expenses - by Category: Special Magistrate Services 55,725.00$ Value Adjustment Board Staff Time 24,642.36 Value Adjustment Board Counsel 20,356.88 Annual Software Costs and Training 13,869.00 Legal Advertising 1,561.00 Court Reporting 471.05 Total Value Adjustment Board Expenses - 2022 Cycle 116,625.29 Less: Petition Fees Collected (19,310.00) Net Cost of 2022 Value Adjustment Board Cycle 97,315.29$ * * - 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 2022-05, the total expenses exceeded the total fees collected by $97,315.29. As such, $38,926.12 was borne by the School Board and $58,389.17 by the County Commission. 294 ITEM DESCRIPTION TIME SPENT DOLLAR AMOUNT CLERK PD/EXPENSE2022 VAB : 1,212 PETITIONS FILED (TIMELY & LATE‐FILED)ADVERTISING COST TO PUBLISH NOTICE FOR VALUE ADJUSTMENT BOARD (VAB) 9/12/22 ORG. MEETING IN NAPLES DAILY NEWS – AD NUMBER 4975475 ‐ RUN DATE 8/22/22; (PO #4500214576)301.00$ TRANSCRIPT OF 9/12/22 VALUE ADJUSTMENT BOARD (VAB) ORGANIZATIONAL MEETING ‐ PREPARED BY FORT MYERS COURT REPORTING ‐ (INVOICE # 42266 DATED 9/20/2022) ‐ PO #4500214386244.45 **SOFTWARE MAINTENANCE FOR AXIA (AUTOMATED VAB SYSTEM) W/PIONEER TECHNOLOGY GROUP (INVOICE #4309967 DATED 9/15/2022) ‐ PO #450022115113,869.00 **VAB CLERK STAFF (MF) IN HEARINGS (10/17/22) TO (2/23/23) HOURLY COST $30.22273 HRS.8,250.06 **ADVERTISING COST TO PUBLISH NOTICE FOR VALUE ADJUSTMENT BOARD (VAB) 4/17/2023 FINAL MEETING IN NAPLES DAILY NEWS – AD NUMBER 5652011; (PO #4500214576 – STATEMENT FOR CUSTOMER #1303800); COMMUNICATIONS & CUSTOMER RELATIONS RAN NOTICE AS ORDERED AND NOTICE WAS PLACED ON CLERK’S SITE252.00 TRANSCRIPT OF 4/17/23 VALUE ADJUSTMENT BOARD (VAB) FINAL MEETING ‐ PREPARED BY FORT MYERS COURT REPORTING ‐ (INVOICE #47887 DATED 04/24/2023 PO # 4500221583)226.60 **VAB STAFF PREPARATION AND PROCESSING:PROCESSING TIME CHECKING IN AND VERIFYING, PROCESSING FILING FEE, CLERK NOTICES AND FOLLOW‐UP AND FILING FOR 1,212 PETITIONS INCOMING TO OFFICE @ 30 MIN. EACH PETITION (& PAO VERIFICATION ON CONTIGUOUS FILINGS, if applicable) 606.0 HRS. 16,392.30 **FINAL TAX REPORT FOR 2022 VALUE ADJUSTMENT BOARD (VAB)295 ITEM DESCRIPTION TIME SPENT DOLLAR AMOUNT CLERK PD/EXPENSEFINAL TAX REPORT FOR 2022 VALUE ADJUSTMENT BOARD (VAB)Advertising VAB mearings, Tentative Scheduled Special Magistrate hearings and updated VAB/DOR forms. Each petition filed (online or paper) goes through petition information verification (if in‐person), payment processing, data entry of each petitioner’s information and that all is cross‐checked to verify that the information matches with the Property Appraiser Data, a receipt is prepared, a secondary verification is done when processing the information to ensure that petitioner information is correct. Staff handles incomplete filings with preparation of a Clerk's Notice, along with withdraws, authorization forms and numerous calls. Reschedules requests are verified and approved by the VAB Attorney. Initial coordination between with PTG and the Property Appraiser’s Office during 1st annual downloading of Axia. A Copy of property record cards is provided to the petitioners in the Axia program for every petition. A hearing notice/schedule letter is provided to the petitioner requested delivery by US Mail, faxing or by e‐mail (per Form: DR‐486); processing and faxing, mailing, and emailing of authorization letters. Reschedule letters once, approved by the VAB Attorney are processed by staff, along with follow‐up of receipt and confirmation of reschedule; correspondence and telephone conversations to answer questions and assist petitioners with the process; processing of withdraws and notification of PAO; preparation of VAB Final Meeting Agenda, Certificates and Recommendations for adoption; final Decision of the VAB from each Special Magistrate Recommendations are (mailing prep, envelopes, labels or emailed) sent to each petitioner that had a hearing; with the same mail and email process for all Final Decisions of the VAB, agenda package preparation; archiving of records (VAB meeting transcripts, petitions, backup, evidence, forms, special magistrate recommendations and notes, and Final Decisions of the VAB).(DETAILED DOCUMENTATION AVAILABLE UPON REQUEST ‐ Billed at BMR Clerk I Rate) ADVERTISING COST TO PUBLISH NOTICE OF 2021 TAX IMPACT STATEMENT OF VALUE ADJUSTMENT BOARD PER STATUTE IN NDN ‐ AFTER ALL PETITIONS HAVE BEEN HEARD (PO #45002145337) AD NUMBER GCI1049399 ‐ RUN DATE 4/20/231,008.00 INVOICE (#2381) FOR SERVICES FROM LEGAL COUNSEL TO THE VAB: HOLLY COSBY W/LAW OFFICE OF HOLLY E. COSBY, P.A. (Period of 4/1/22 – 5/31/22)(VAB Contract/Agreement #17‐7046; PO #4500214337)1,293.75 INVOICE (#2408) FOR SERVICES FROM LEGAL COUNSEL TO THE VAB: HOLLY COSBY W/LAW OFFICE OF HOLLY E. COSBY, P.A. (Period of 6/1/22 – 7/31/22)(VAB Contract/Agreement #17‐7046; PO #4500214337)382.50 INVOICE (#2421) FOR SERVICES FROM LEGAL COUNSEL TO THE VAB: HOLLY COSBY W/LAW OFFICE OF HOLLY E. COSBY, P.A. (Period of 8/1/22 – 8/31/22)(VAB Contract/Agreement #17‐7046; PO #4500221598)2,441.25 INVOICE (#2430) FOR SERVICES FROM LEGAL COUNSEL TO THE VAB: HOLLY COSBY W/LAW OFFICE OF HOLLY E. COSBY, P.A. (Period of 9/1/22 – 9/30/22)296 ITEM DESCRIPTION TIME SPENT DOLLAR AMOUNT CLERK PD/EXPENSEFINAL TAX REPORT FOR 2022 VALUE ADJUSTMENT BOARD (VAB)(VAB Contract/Agreement #17‐7046; PO #4500221598)3,138.75 INVOICE (#2442) FOR SERVICES FROM LEGAL COUNSEL TO THE VAB: HOLLY COSBY W/LAW OFFICE OF HOLLY E. COSBY, P.A. (Period of 10/1/22 – 10/31/22)(VAB Contract/Agreement #17‐7046; PO #4500221598)1,895.63 INVOICE (#2448) FOR SERVICES FROM LEGAL COUNSEL TO THE VAB: HOLLY COSBY W/LAW OFFICE OF HOLLY E. COSBY, P.A. (Period of 11/1/22 – 11/30/22)(VAB Contract/Agreement #17‐7046; PO #4500221598)2,418.75 INVOICE (#2453) FOR SERVICES FROM LEGAL COUNSEL TO THE VAB: HOLLY COSBY W/LAW OFFICE OF HOLLY E. COSBY, P.A. (Period of 12/1/22 – 12/31/22)(VAB Contract/Agreement #17‐7046; PO #4500221598)2,283.75 INVOICE (#2462) FOR SERVICES FROM LEGAL COUNSEL TO THE VAB: HOLLY COSBY W/LAW OFFICE OF HOLLY E. COSBY, P.A. (Period of 1/1/23 – 1/31/23)(VAB Contract/Agreement #17‐7046; PO #4500221598)1,642.50 INVOICE (#2467) FOR SERVICES FROM LEGAL COUNSEL TO THE VAB: HOLLY COSBY W/LAW OFFICE OF HOLLY E. COSBY, P.A. (Period of 2/1/23 – 2/28/23)(VAB Contract/Agreement #17‐7046; PO #4500221598)1,316.25 INVOICE (#2477) FOR SERVICES FROM LEGAL COUNSEL TO THE VAB: HOLLY COSBY W/LAW OFFICE OF HOLLY E. COSBY, P.A. (Period of 3/1/23 – 3/31/23)(VAB Contract/Agreement #17‐7046; PO #4500221598)1,203.75 INVOICE (#2487) FOR SERVICES FROM LEGAL COUNSEL TO THE VAB: HOLLY COSBY W/LAW OFFICE OF HOLLY E. COSBY, P.A. (Period of 4/1/23 – 4/30/23)(VAB Contract/Agreement #17‐7046; PO #4500221598)2,340.00 INVOICE #22‐325 DATED 1/4/2023 FOR SERVICES FROM SPECIAL MAGISTRATE KOVA APPRAISAL (Hearings and Recommendations from 11/1‐3/22)(VAB Contract/Agreement #22‐8013; PO #4500221600)2,700.00 INVOICE #22‐326 DATED 1/4/2023 FOR SERVICES FROM SPECIAL MAGISTRATE KOVA APPRAISAL (Hearings and Recommendations from 11/9‐11/22)(VAB Contract/Agreement #22‐8013; PO #4500221600)1,350.00 INVOICE #22‐327 DATED 1/4/2023 FOR SERVICES FROM SPECIAL MAGISTRATE KOVA APPRAISAL (Hearings and Recommendations from 11/10‐13/22)(VAB Contract/Agreement #22‐8013; PO #4500221600)2,700.00 INVOICE #22‐328 DATED 1/4/2023 FOR SERVICES FROM SPECIAL MAGISTRATE KOVA APPRAISAL (Hearings and Recommendations from 11/30‐12/2/22)(VAB Contract/Agreement #22‐8013; PO #4500221600)2,250.00 297 ITEM DESCRIPTION TIME SPENT DOLLAR AMOUNT CLERK PD/EXPENSEFINAL TAX REPORT FOR 2022 VALUE ADJUSTMENT BOARD (VAB)INVOICE #22‐329 DATED 1/4/2023 FOR SERVICES FROM SPECIAL MAGISTRATE KOVA APPRAISAL (Hearings and Recommendations from 12/12‐13/22)(VAB Contract/Agreement #22‐8013; PO #4500221600)900.00 INVOICE #22‐330 DATED 1/4/2023 FOR SERVICES FROM SPECIAL MAGISTRATE KOVA APPRAISAL (Hearings and Recommendations from 12/14‐19/22)(VAB Contract/Agreement #22‐8013; PO #4500221600)2,700.00 INVOICE #23‐25 DATED 1/12/2023 FOR SERVICES FROM SPECIAL MAGISTRATE KOVA APPRAISAL (Hearings and Recommendations from 1/5‐11/23)(VAB Contract/Agreement #22‐8013; PO #4500221600)1,500.00 INVOICE #23‐36 DATED 1/18/2023 FOR SERVICES FROM SPECIAL MAGISTRATE KOVA APPRAISAL (Hearings and Recommendations from 1/13/23)(VAB Contract/Agreement #22‐8013; PO #4500221600)900.00 INVOICE #23‐37 DATED 1/19/2023 FOR SERVICES FROM SPECIAL MAGISTRATE KOVA APPRAISAL (Hearings and Recommendations from 1/18/23)(VAB Contract/Agreement #22‐8013; PO #4500221600)900.00 INVOICE #23‐42 DATED 1/24/2023 FOR SERVICES FROM SPECIAL MAGISTRATE KOVA APPRAISAL (Hearings and Recommendations from 1/19‐23/23)(VAB Contract/Agreement #22‐8013; PO #4500221600)2,400.00 INVOICE #23‐63 DATED 2/3/2023 FOR SERVICES FROM SPECIAL MAGISTRATE KOVA APPRAISAL (Hearings and Recommendations from 1/30‐31/23)(VAB Contract/Agreement #22‐8013; PO #4500221600)2,100.00 INVOICE #23‐68 DATED 1/4/2023 FOR SERVICES FROM SPECIAL MAGISTRATE KOVA APPRAISAL (Hearings and Recommendations from 12/16‐20/22)(VAB Contract/Agreement #22‐8013; PO #4500221600)1,800.00 INVOICE #695 DATED 10/27/2022 FOR SERVICES FROM ATTORNEYSPECIAL MAGISTRATE CHADWELL (Hearings and Recommendations from 10/21‐26/22)(VAB Contract/Agreement #22‐8021; PO #4500221602)2,212.50 INVOICE #702 DATED 11/20/2022 FOR SERVICES FROM ATTORNEYSPECIAL MAGISTRATE CHADWELL (Hearings and Recommendations from 11/2‐4/22)(VAB Contract/Agreement #22‐8021; PO #4500221602)337.50 INVOICE #703 DATED 11/20/2022 FOR SERVICES FROM ATTORNEYSPECIAL MAGISTRATE CHADWELL (Hearings and Recommendations from 11/15‐20/22)(VAB Contract/Agreement #22‐8021; PO #4500221602)1,237.50 INVOICE #706 DATED 12/22/2022 FOR SERVICES FROM ATTORNEYSPECIAL MAGISTRATE CHADWELL (Hearings and Recommendations from 12/5‐19/22)(VAB Contract/Agreement #22‐8021; PO #4500221602)1,350.00 INVOICE (DATED 10/21/2022) FOR SERVICES FROM SPECIAL MAGISTRATE DUBE (Hearings and Recommendations for 10/17‐20/22)(VAB Contract/Agreement #22‐8013; #4500221599)2,550.00 298 ITEM DESCRIPTION TIME SPENT DOLLAR AMOUNT CLERK PD/EXPENSEFINAL TAX REPORT FOR 2022 VALUE ADJUSTMENT BOARD (VAB)INVOICE (DATED 10/24/2022) FOR SERVICES FROM SPECIAL MAGISTRATE DUBE (Hearings and Recommendations for 10/19‐23/22)(VAB Contract/Agreement #22‐8013; #4500221599)3,975.00 INVOICE (DATED 11/2/2022) FOR SERVICES FROM SPECIAL MAGISTRATE DUBE (Hearings and Recommendations for 10/26‐11/2/22)(VAB Contract/Agreement #22‐8013; #4500221599)4,800.00 INVOICE (DATED 12/12/2022) FOR SERVICES FROM SPECIAL MAGISTRATE DUBE (Hearings and Recommendations for 12/7‐10/22)(VAB Contract/Agreement #22‐8013; #4500221599)2,700.00 INVOICE (DATED 12/27/2022) FOR SERVICES FROM SPECIAL MAGISTRATE DUBE (Hearings and Recommendations for 12/19‐23/22)(VAB Contract/Agreement #22‐8013; #4500221599)6,562.50 INVOICE (DATED 1/4/2023) FOR SERVICES FROM SPECIAL MAGISTRATE DUBE (Hearings and Recommendations for 1/3‐4/23)(VAB Contract/Agreement #22‐8013; #4500221599)900.00 INVOICE (DATED 2/3/2023) FOR SERVICES FROM SPECIAL MAGISTRATE DUBE (Hearings and Recommendations for 1/25‐30/23)(VAB Contract/Agreement #22‐8013; #4500221599)3,937.50 INVOICE (DATED 2/6/2023) FOR SERVICES FROM SPECIAL MAGISTRATE DUBE (Hearings and Recommendations for 2/2‐3/23)(VAB Contract/Agreement #22‐8013; #4500221599)2,325.00 INVOICE (DATED 2/24/2023) FOR SERVICES FROM SPECIAL MAGISTRATE DUBE (Hearings and Recommendations for 2/22/23)(VAB Contract/Agreement #22‐8013; #4500221599)637.50 TOTAL EXPENSES for 2022 Value Adjustment Board Process (May 2022 – April 2023)116,625.29 LESS TOTAL MONEY RECEIVED FROM PETITIONS(19,310.00) Petitions @ $15 each + contiguous @ $5 each w/main parcel (w/some having multiple appeal issues per petition and/or contiguous parcels): per VAB Resolution 2022‐04SHORTAGE97,315.29$ FLORIDA STATUTE 194.015 PROVIDES THAT TWO-FIFTHS OF THE EXPENSES OF THE VALUE ADJUSTMENT BOARD BE BORNE BY THE SCHOOLBOARD AND THREE-FIFTHS BE BORNE BY THE COUNTY COMMISSION. BASED ON THE $15.00 FILING FEE THAT IS ADOPTED PURSUANT TO ARESOLUTION OF THE VALUE ADJUSTMENT BOARD EACH YEAR(VAB Resolution 2022-05), THE TOTAL EXPENSES EXCEED THE TOTAL MONEY RECEIVED FROM PETITIONS BY: $97,315.29. WHICHCONSTITUTES$38,926.12THAT SHOULD BE BORNE BY THESCHOOL BOARD(2/5THS SHARE);299 ITEM DESCRIPTION TIME SPENT DOLLAR AMOUNT CLERK PD/EXPENSEFINAL TAX REPORT FOR 2022 VALUE ADJUSTMENT BOARD (VAB)WHICH CONSTITUTES $38,926.12 THAT SHOULD BE BORNE BY THE SCHOOL BOARD (2/5THS SHARE); AND $58,389.17 THAT SHOULD BE BORNE BY THE COUNTY COMMISSION (3/5THS SHARE). Please Note (Summary of Professional Services Provided): Special Magistrates’ Invoices for Services - $ 55,725.00 VAB Legal Counsel Invoice for Service - 20,356.88 Court Reporting Invoices for Service - 471.05 Automated VAB Software (AXIA) Annual Maintenance - 13,869.00 **Subtotal on Professional Services Only: $90,421.93 300 Item #11 VAB Dates of Importance 301 08/07/2023 Item 11 VAB Dates of Importance A. TRIM Notice mailed by PAO on: Monday, August 14, 2023 B. Deadline to file a petition w/Clerk’s Office: Friday, September 8, 2023 C. Magistrate Hearing Dates October 2023 through February/March 2024 (more dates, if needed, based on filing) D. (Proposed) Final VAB Meeting for Tax Year 2023 March 11th , or 25th , 2024 and/or April 8th , or 22nd , 2024 (room reserved) Item #11A TRIM Notice to be mailed: Monday, August 14, 2023 303 Item #11B Deadline to file petition with Clerk’s office: Friday, Sept. 8, 2023, at 5 p.m. [25 days after the mailing of the TRIM per F.S. 194.011 (2) (d)] 304 VAB Dates of Importance A. TRIM Notice mailed by PAO on: Monday, August 14, 2023 B. Deadline to file a petition w/Clerk’s Office: Friday, September 8, 2023 C. Magistrate Hearing Dates October 2023 through February/March 2024 (more dates, if needed, based on filing) D. (Proposed) Final VAB Meeting for Tax Year 2023 March 11th , or 25th , 2024 and/or April 8th , or 22nd , 2024 (room reserved) 305 Item #11C Magistrate Hearings: October 2023 through February/March 2024 (More date, if needed, based on filing) 306 “Tentative” Dates for VAB Meetings and Magistrate Hearings 2023/2024 NOTES DAY DATE MTG. TYPE LOCATION TIME VAB / MAGISTRATE MTG Page 1 (as of 07/28/2023) Mon. August 7 VAB Org Mtg. BCC Chambers – All 9 am VAB Members Mon. October 16 Exempt/Class Admin Bldg – Room 419 9 am Magistrate Chadwell Tues. October 17 Value R & C Admin Bldg – Room 419 9 am Magistrate Jonas Wed. October 18 Value R & C Admin Bldg – Room 419 9 am Magistrate Dube Thur. October 19 Value R Admin Bldg – Room 419 9 am Magistrate Antonov Fri. October 20 Value R & C, TPP Admin Bldg – Room 419 9 am Magistrate Nystrom Mon. October 23 TPP Admin Bldg – Room 419 9 am Magistrate De La Guardia Tues. October 24 Value R & C Admin Bldg – Room 419 9 am Magistrate Jonas Wed. October 25 Value R & C Admin Bldg – Room 419 9 am Magistrate Dube Thur. October 26 Value R Admin Bldg – Room 419 9 am Magistrate Antonov Fri. October 27 Value R & C, TPP Admin Bldg – Room 419 9 am Magistrate Nystrom Mon. October 30 Exempt/Class Admin Bldg – Room 419 9 am Magistrate Chadwell HOLIDAY Tues. October 31 NONE N/A N/A N/A Wed. November 1 Value R & C, TPP Admin Bldg – Room 419 9 am Magistrate Nystrom Thur. November 2 Value R Admin Bldg – Room 419 9 am Magistrate Antonov Fri. November 3 Value R & C Admin Bldg – Room 419 9 am Magistrate Dube No Condos Mon. November 6 Value R & C, TPP Admin Bldg – Room 419 9 am Magistrate Nystrom No Condos Tues. November 7 Exempt/Class Admin Bldg – Room 419 9 am Magistrate Chadwell No Condos Wed. November 8 Value R Admin Bldg – Room 419 9 am Magistrate Antonov No Condos Thurs. November 9 TPP Admin Bldg – Room 419 9 am Magistrate De La Guardia HOLIDAY Fri. November 10 NONE N/A N/A N/A Mon. November 13 Value R & C Admin Bldg – Room 419 9 am Magistrate Dube Tues. November 14 Value R & C Admin Bldg – Room 419 9 am Magistrate Jonas No Condos Wed. November 15 Exempt/Class Admin Bldg – Room 419 9 am Magistrate Chadwell Thur. November 16 Value R & C Admin Bldg – Room 419 9 am Magistrate Jonas TPP Only Fri. November 17 TPP Admin Bldg – Room 419 9 am Magistrate De La Guardia Mon. November 20 Value R & C, TPP Admin Bldg – Room 419 9 am Magistrate Nystrom Tues. November 21 Value R Admin Bldg – Room 419 9 am Magistrate Antonov Wed. November 22 Value R & C Admin Bldg – Room 419 9 am Magistrate Dube HOLIDAY Thur. November 23 NONE N/A N/A N/A HOLIDAY Fri. November 24 NONE N/A N/A N/A Mon. November 27 Exempt/Class Admin Bldg – Room 419 9 am Magistrate Chadwell Tues. November 28 Value R & C Admin Bldg – Room 419 9 am Magistrate Jonas Wed. November 29 Value R & C Admin Bldg – Room 419 9 am Magistrate Dube Thur. November 30 TPP Admin Bldg – Room 419 9 am Magistrate De La Guardia Fri. December 1 Value R & C, TPP Admin Bldg – Room 419 9 am Magistrate Nystrom “Tentative” Dates for VAB Meetings and Magistrate Hearings 2023/2024 NOTES DAY DATE MTG. TYPE LOCATION TIME VAB / MAGISTRATE MTG Page 2 (as of 07/28/2023) Mon. December 4 Exempt/Class Admin Bldg – Room 419 9 am Magistrate Chadwell Tues. December 5 Value R & C Admin Bldg – Room 419 9 am Magistrate Jonas Wed. December 6 Value R & C, TPP Admin Bldg – Room 419 9 am Magistrate Nystrom Thur. December 7 Value R & C Admin Bldg – Room 419 9 am Magistrate Jonas Fri. December 8 Value R & C Admin Bldg – Room 419 9 am Magistrate Dube Mon.. December 11 Value R Admin Bldg – Room 419 9 am Magistrate Antonov Tues. December 12 Value R & C Admin Bldg – Room 419 9 am Magistrate Jonas Wed. December 13 Value R & C Admin Bldg – Room 419 9 am Magistrate Dube Thur. December 14 Value R & C Admin Bldg – Room 419 9 am Magistrate Jonas Fri.. December 15 Value R & C, TPP Admin Bldg – Room 419 9 am Magistrate Nystrom Mon. December 18 Exempt/Class Admin Bldg – Room 419 9 am Magistrate Chadwell Tues.. December 19 Value R & C Admin Bldg – Room 419 9 am Magistrate Jonas Wed. December 20 Value R & C, TPP Admin Bldg – Room 419 9 am Magistrate Nystrom Thur. December 21 Value R & C Admin Bldg – Room 419 9 am Magistrate Dube HOLIDAY Fri. December 22 NONE N/A N/A N/A HOLIDAY HOLIDAY Mon. January 1 NONE N/A N/A N/A Tue. January 2 Value R & C, TPP Admin Bldg – Room 419 9 am Magistrate Nystrom Wed. January 3 Value R & C Admin Bldg – Room 419 9 am Magistrate Dube Thur. January 4 Value R Admin Bldg – Room 419 9 am Magistrate Antonov Fri. January 5 TPP Admin Bldg – Room 419 9 am Magistrate De La Guardia Mon.. January 8 Value R & C, TPP Admin Bldg – Room 419 9 am Magistrate Nystrom Tues. January 9 Value R & C Admin Bldg – Room 419 9 am Magistrate Jonas Wed. January 10 Value R & C Admin Bldg – Room 419 9 am Magistrate Dube Thur. January 11 Value R & C Admin Bldg – Room 419 9 am Magistrate Jonas Fri.. January 12 Value R Admin Bldg – Room 419 9 am Magistrate Antonov HOLIDAY Mon.. January 15 NONE N/A N/A N/A Tues. January 16 Exempt/Class Admin Bldg – Room 419 9 am Magistrate Chadwell Wed. January 17 Value R & C Admin Bldg – Room 419 9 am Magistrate Dube Thur. January 18 Value R Admin Bldg – Room 419 9 am Magistrate Antonov Fri.. January 19 Value R & C, TPP Admin Bldg – Room 419 9 am Magistrate Nystrom Mon.. January 22 TPP Admin Bldg – Room 419 9 am Magistrate De La Guardia Tues. January 23 Value R & C Admin Bldg – Room 419 9 am Magistrate Jonas Wed. January 24 Value R & C Admin Bldg – Room 419 9 am Magistrate Dube Thur. January 25 Value R Admin Bldg – Room 419 9 am Magistrate Antonov Fri.. January 26 Value R & C, TPP Admin Bldg – Room 419 9 am Magistrate Nystrom “Tentative” Dates for VAB Meetings and Magistrate Hearings 2023/2024 NOTES DAY DATE MTG. TYPE LOCATION TIME VAB / MAGISTRATE MTG Page 3 (as of 07/28/2023) Mon.. January 29 Value R & C, TPP Admin Bldg – Room 419 9 am Magistrate Nystrom Tues. January 30 Value R & C Admin Bldg – Room 419 9 am Magistrate Jonas Wed. January 31 Value R & C Admin Bldg – Room 419 9 am Magistrate Dube Thur. February 1 Value R Admin Bldg – Room 419 9 am Magistrate Antonov Fri.. February 2 Value R & C, TPP Admin Bldg – Room 419 9 am Magistrate Nystrom Mon.. February 5 Exempt/Class Admin Bldg – Room 419 9 am Magistrate Chadwell Tues. February 6 Value R & C Admin Bldg – Room 419 9 am Magistrate Jonas Wed. February 7 Value R & C, TPP Admin Bldg – Room 419 9 am Magistrate Nystrom Thur. February 8 Value R & C Admin Bldg – Room 419 9 am Magistrate Dube Fri.. February 9 Value R Admin Bldg – Room 419 9 am Magistrate Antonov Mon.. February 12 TPP Admin Bldg – Room 419 9 am Magistrate De La Guardia Tues. February 13 Value R & C Admin Bldg – Room 419 9 am Magistrate Jonas Wed. February 14 Value R & C Admin Bldg – Room 419 9 am Magistrate Dube Thur. February 15 Value R Admin Bldg – Room 419 9 am Magistrate Antonov Fri.. February 16 Value R & C, TPP Admin Bldg – Room 419 9 am Magistrate Nystrom Tentative Mon. March 11 VAB Final Mtg BCC Chambers – All 9 am VAB Members • **TRIM mailed by the Property Appraiser’s Office (PAO) on Monday, August 14, 2023. • **Deadline to file petitions with the Clerk’s Office: Friday, September 8, 2023 at 5 pm. (must contain filing fee or not valid). Those filed after will have to go through “good cause” determination. • More dates to be secured if additional petitions or reschedules exist. Item #11D (Proposed) Final VAB Meeting for Tax Year 2023 March/April 2024 at 9 a.m. (tentative) 310 Item #12 Additional Comments/Concerns – VAB Counsel/compliance A. Bring VAB current with Varie matters and DOR communication which occurred after 2022 Final Meeting B. Collier County 2023 Value Adjustment Board Verification of VAB Compliance and Prehearing Checklist 313 From:Law Office of Holly E. Cosby, PA To:"yjwools@hotmail.com"; "aybaceta@collierappraiser.com" Cc:Collier Value Adjustment Board; Martha S. Vergara; "Marty G. Rustin" Subject:FW: VAB Collier 2023 0414 varie / 03 FW: Claification of your letter OPN95-0002 Date:Monday, April 17, 2023 12:36:00 PM Attachments:image001.png image002.png Forwarding this as well to ensure that Ms. Ybaceta and Mr. Woolsey receive this, whose email addresses I have on-hand. The attorney from the DOR forwarded the same to Mr. Quinby, Mr. Skinner, and “J. Redding”. Holly E. CosbyLaw Office of Holly E. Cosby, P.A.602 Center RoadFort Myers, Florida 33907(239) 931-0006(239) 418-0006 (fax) This electronic message transmission and any associated files and/or attachments contains information from the Law Office of Holly E. Cosby, P.A. that is considered confidential or privileged. The information is intended solely for the recipient and use by any other party is not authorized. If you are not the intended recipient, be aware that any disclosure, copying, distribution or use of the contents of this information is prohibited. If you have received this electronic transmission in error, please permanently delete this information and notify me immediately by telephone (239-931-0006), or by electronic mail (holly@cosbylaw.com). Additionally, however, Florida has a very broad Public Records Law. Most written communications to or from State and Local Officials regarding State or Local business are public records available to the public and media upon request. Your email communications may therefore be subject to public disclosure. Thank you. From: Steve Keller <Steve.Keller@floridarevenue.com> Sent: Saturday, April 15, 2023 8:16 AM To: CQUINBY@collierappraiser.com; askinner@collierappraiser.com; jredding@collierappraiser.com Cc: Law Office of Holly E. Cosby, PA <holly@cosbylaw.com>; Marty G. Rustin <marty.rustin@collierclerk.com>; n varie <nvarie@gmail.com> Subject: VAB Collier 2023 0414 varie / 03 FW: Claification of your letter OPN95-0002 Forwarding VAB response to include additional email addresses for property appraiser. From: Law Office of Holly E. Cosby, PA <holly@cosbylaw.com> Sent: Friday, April 14, 2023 5:10 PM To: Steve Keller <Steve.Keller@floridarevenue.com>; 'Marty G. Rustin' <marty.rustin@collierclerk.com>; 'n varie' <nvarie@gmail.com> Cc: Collier Value Adjustment Board <vabclerk@collierclerk.com> Subject: RE: VAB Collier 2023 0414 varie / 03 FW: Claification of your letter OPN95-0002 Caution: This email originated from outside the organization. Do not click links or open attachments unless you recognize the sender and know the content is safe. 314 Good afternoon, Mr. Keller. I find it extremely unfair that this correspondence is forwarded to my office after 4pm on a Friday, giving me one hour to address the same before the regular close of business, especially in light of the fact that the Collier County Value Adjustment Board (VAB) Final Meeting is scheduled for next Monday, April 17th, at 9:00 am. The continued, harassing nature of these inquiries placed by Mr. Varie has placed a very heavy burden on my office and VAB Administration, and I feel that needs to be highlighted. With regards to the inquiry below, please note that Mr. Varie compares Lee County to Collier County, and I represent both Value Adjustment Boards. I am aware of the desire for uniformity in VAB operations across the State of Florida, and I can assure you that uniformity among Lee County and Collier County exists. I also hereby advise, in response to your statements and Mr. Varie’s further inquiry: 1. There is nothing in the recommended decision for the subject petition to suggest that the Collier County Property Appraiser’s Office (PAO) does not apply the cost of sale/8th Criterion. 2. The Special Magistrate specifically states that the PAO retained the presumption of correctness, and considered all eight criteria of Florida Statute Section 193.011. This could be based upon evidence and/or testimony. 3. The Form DR-493, which you have attached and which has been filed by the PAO, specifically states that the PAO applied the 8th Criterion. When the property appraiser makes cost of sale deductions uniformly, across-the-board in a use code group, and then reports these deductions on Form DR 493, this establishes a professionally accepted appraisal practice in their respective county. 4. I absolutely agree that the VAB is also required to apply professionally accepted appraisal practices, and all Collier County VAB Special Magistrates do so, per the DOR Training and the attached advisory memorandum, dated October 19, 2022. 5. With regards to the PAO evidence you have referenced, as you are addressing PAO actions, I would ask that you provide the same information to the Collier County PAO and their counsel, as any such advice or counsel should not come from my office. 6. There is nothing in the recommended decision for Collier County VAB petition 2022-00561 to suggest that the Special Magistrate based his recommendation on any outdated information provided by the PAO. 7. I have previously clarified that the Special Magistrate who presided over Collier VAB petition 2022-00561 is a licensed general appraiser, a licensed real estate broker, has an MAI designation, and has a degree in finance. The Special Magistrate is well aware of the definition of standard industry terminology, including “standard deviation”. 315 8. While I represent both VABs, I cannot control the actions or inactions of any County Property Appraiser. Just as Mr. Varie inundated the VAB with a volume of inadmissible, irrelevant evidence, so may the Property Appraiser. I cannot control those actions. However, I have complete faith in all appointed Special Magistrates that they have the ability to determine the admissibility and relevance of evidence submitted by the parties. 9. There is nothing within the recommended decision for Collier County VAB petition 2022-00561 which specifically states that the Special Magistrate found the antiquated information provided by the PAO to be relevant, credible, or persuasive, therefore, it is very possible that the well-informed, educated Special Magistrate disregarded said information, but did not specifically state as much in the recommended decision. 10. I will endeavor to reach out to all Special Magistrates in the near future, to remind them of the attached advisory memorandum, dated October 19, 2022, and ensure that they are aware of the same. The bottom line here is that Mr. Varie is disappointed with the outcome of his VAB hearing, and instead of proceeding to the Circuit Court, as set forth in Florida Statute Sections 194.171 and 194.181, he has decided to continue to harass my office and the Collier County VAB via any and every avenue available. Please accept this as my plea to you, on behalf of my client, to discontinue giving these frivolous inquiries any attention, and see them for what they are, which is harassment intended to cause delay and confusion. Respectfully, Holly Cosby Holly E. CosbyLaw Office of Holly E. Cosby, P.A.602 Center RoadFort Myers, Florida 33907(239) 931-0006(239) 418-0006 (fax) This electronic message transmission and any associated files and/or attachments contains information from the Law Office of Holly E. Cosby, P.A. that is considered confidential or privileged. The information is intended solely for the recipient and use by any other party is not authorized. If you are not the intended recipient, be aware that any disclosure, copying, distribution or use of the contents of this information is prohibited. If you have received this electronic transmission in error, please permanently delete this information and notify me immediately by telephone (239-931-0006), or by electronic mail (holly@cosbylaw.com). Additionally, however, Florida has a very broad Public Records Law. Most written communications to or from State and Local Officials regarding State or Local business are public records available to the public and media upon request. Your email communications may therefore be subject to public disclosure. Thank you. From: Steve Keller <Steve.Keller@floridarevenue.com> Sent: Friday, April 14, 2023 4:04 PM To: Law Office of Holly E. Cosby, PA <holly@cosbylaw.com>; Marty G. Rustin <marty.rustin@collierclerk.com>; n varie <nvarie@gmail.com> 316 Subject: VAB Collier 2023 0414 varie / 03 FW: Claification of your letter OPN95-0002 To: Holly Cosby holly@cosbylaw.com VAB attorney Marty G. Rustin marty.rustin@collierclerk.com VAB Clerk n varie <nvarie@gmail.com> Dear Ms. Cosby: By copy of this email I am informing you as VAB attorney of the inquiry in the email below and its attachments, regarding VAB processes in Collier County, and requesting that you, as VAB attorney, review and address these petition issues in the context of the information presented below herein and in the attached advisory memorandum to the Palm Beach County VAB, dated October 19, 2022. This advisory memorandum contains advice that is also appropriate for your county, and you are so advised. The two obsolete Department letters issued 30 years ago (1990 and 1995), in the attachments of PAO VAB evidence sent yesterday by Mr. Varie, have been superseded because they do not reflect current facts or law. See, for example, 2009 legislative enactments in sections 194.301 and 194.3015, F.S. These obsolete letters contain erroneous information related to cost of sale deductions under section 193.011(8), F.S. The erroneous use of the obsolete 1990 and 1995 letters would impair assessment uniformity, resulting in VAB petitioners being treated arbitrarily different from non-petitioners. Such arbitrary disparate treatment would be contrary to several areas of current applicable law, and should be avoided. The attached advisory memorandum, dated October 19, 2022, explains why cost of sale deductions are a professionally accepted appraisal practice under section 194.301 and also addresses why the uniform application of cost of sale deductions is paramount under current applicable law. When the property appraiser makes cost of sale deductions uniformly, across-the- board in a use code group, and then reports these deductions on Form DR 493, this establishes a professionally accepted appraisal practice in their respective county. The VAB is also required to apply professionally accepted appraisal practices. See section 194.301, F.S. Sincerely, Stephen J. Keller Chief Legal Counsel - Property Tax Litigation and Value Adjustment Board Oversight Office of the General Counsel Department of Revenue 850 617 8347 email encryption status [unsecure]; signifies: not encrypted -----Original Message----- From: n varie <nvarie@gmail.com> Sent: Thursday, April 13, 2023 12:59 PM To: Steve Keller <Steve.Keller@floridarevenue.com> 317 Subject: Claification of your letter OPN95-0002 Caution: This email originated from outside the organization. Do not click links or open attachments unless you recognize the sender and know the content is safe. Mr. Keller, I am writing to try to obtain some clarification on the letter you wrote to Mr. Shultz that is included on page 23 of the attachment. Also I am including a page from the training manual that indicates uniformity in the cost of sale deduction in the VAB hearings and the issuance of PTO 11-01. I am unclear how when a PAO does a selective sales comparison of 5 properties and they do not use the entire aggregate of all properties for a VAB hearing why they would not show how they applied the 8th criterion to each specific case. For example Lee county in all their sales comparisons deducts the 15% immediately off the sales prices and continues to make adjustments to the selected 5 properties. In collier they arrogantly say read the 81 pages (which I did before the hearing) but clearly magistrate did not because again he had no idea what “standard deviation” was. Please provide me with an example of how lee county can do this but collier does not. To clarify I am not asking for my just value that the PAO assigned to my property to be reduced by 15% but rather the comparable sales values to be adjusted like Lee county does it. I believe that to be the intent of the statute. Time is of the essence. I kindly ask for a quick response NOTIFICATION TO RECIPIENTS: The subject line of this email may indicate that this email has been sent unsecure. This is a default setting which in no way indicates that this communication is unsafe, but rather that the email has been sent unencrypted in clear text form. Revenue does provide secure email exchange. Please contact us if you need to exchange confidential information electronically. If you have received this email in error, please notify us immediately by return email. If you receive a Florida Department of Revenue communication that contains personal or confidential information, and you are not the intended recipient, you are prohibited from using the information in any way. All record of any such communication (electronic or otherwise) should be destroyed in its entirety. Cautions on corresponding with Revenue by email: Under Florida law, emails received by a state agency are public records. Both the message and the email address it was sent from (excepting any information that is exempt from disclosure under state law) may be released in response to a public records request. Internet email is not secure and may be viewed by someone other than the person you send it to. Please do not include your social security number, federal employer identification number, or other sensitive information in an email to us. NOTIFICATION TO RECIPIENTS: The subject line of this email may indicate that this email has been 318 sent unsecure. This is a default setting which in no way indicates that this communication is unsafe, but rather that the email has been sent unencrypted in clear text form. Revenue does provide secure email exchange. Please contact us if you need to exchange confidential information electronically. If you have received this email in error, please notify us immediately by return email. If you receive a Florida Department of Revenue communication that contains personal or confidential information, and you are not the intended recipient, you are prohibited from using the information in any way. All record of any such communication (electronic or otherwise) should be destroyed in its entirety. Cautions on corresponding with Revenue by email: Under Florida law, emails received by a state agency are public records. Both the message and the email address it was sent from (excepting any information that is exempt from disclosure under state law) may be released in response to a public records request. Internet email is not secure and may be viewed by someone other than the person you send it to. Please do not include your social security number, federal employer identification number, or other sensitive information in an email to us. 319 From:Steve Keller To:CQUINBY@collierappraiser.com; askinner@collierappraiser.com; jredding@collierappraiser.com Cc:Law Office of Holly E. Cosby, PA; Marty G. Rustin; n varie Subject:VAB Collier 2023 0414 varie / 03 FW: Claification of your letter OPN95-0002 Date:Saturday, April 15, 2023 8:16:17 AM Attachments:image001.png image002.png Forwarding VAB response to include additional email addresses for property appraiser. From: Law Office of Holly E. Cosby, PA <holly@cosbylaw.com> Sent: Friday, April 14, 2023 5:10 PM To: Steve Keller <Steve.Keller@floridarevenue.com>; 'Marty G. Rustin' <marty.rustin@collierclerk.com>; 'n varie' <nvarie@gmail.com> Cc: Collier Value Adjustment Board <vabclerk@collierclerk.com> Subject: RE: VAB Collier 2023 0414 varie / 03 FW: Claification of your letter OPN95-0002 Caution: This email originated from outside the organization. Do not click links or open attachments unless you recognize the sender and know the content is safe. Good afternoon, Mr. Keller. I find it extremely unfair that this correspondence is forwarded to my office after 4pm on a Friday, giving me one hour to address the same before the regular close of business, especially in light of the fact that the Collier County Value Adjustment Board (VAB) Final Meeting is scheduled for next Monday, April 17th, at 9:00 am. The continued, harassing nature of these inquiries placed by Mr. Varie has placed a very heavy burden on my office and VAB Administration, and I feel that needs to be highlighted. With regards to the inquiry below, please note that Mr. Varie compares Lee County to Collier County, and I represent both Value Adjustment Boards. I am aware of the desire for uniformity in VAB operations across the State of Florida, and I can assure you that uniformity among Lee County and Collier County exists. I also hereby advise, in response to your statements and Mr. Varie’s further inquiry: 1. There is nothing in the recommended decision for the subject petition to suggest that the Collier County Property Appraiser’s Office (PAO) does not apply the cost of sale/8th Criterion. 2. The Special Magistrate specifically states that the PAO retained the presumption of correctness, and considered all eight criteria of Florida Statute Section 193.011. This could be based upon evidence and/or testimony. 3. The Form DR-493, which you have attached and which has been filed by the PAO, specifically states that the PAO applied the 8th Criterion. When the 320 property appraiser makes cost of sale deductions uniformly, across-the-board in a use code group, and then reports these deductions on Form DR 493, this establishes a professionally accepted appraisal practice in their respective county. 4. I absolutely agree that the VAB is also required to apply professionally accepted appraisal practices, and all Collier County VAB Special Magistrates do so, per the DOR Training and the attached advisory memorandum, dated October 19, 2022. 5. With regards to the PAO evidence you have referenced, as you are addressing PAO actions, I would ask that you provide the same information to the Collier County PAO and their counsel, as any such advice or counsel should not come from my office. 6. There is nothing in the recommended decision for Collier County VAB petition 2022-00561 to suggest that the Special Magistrate based his recommendation on any outdated information provided by the PAO. 7. I have previously clarified that the Special Magistrate who presided over Collier VAB petition 2022-00561 is a licensed general appraiser, a licensed real estate broker, has an MAI designation, and has a degree in finance. The Special Magistrate is well aware of the definition of standard industry terminology, including “standard deviation”. 8. While I represent both VABs, I cannot control the actions or inactions of any County Property Appraiser. Just as Mr. Varie inundated the VAB with a volume of inadmissible, irrelevant evidence, so may the Property Appraiser. I cannot control those actions. However, I have complete faith in all appointed Special Magistrates that they have the ability to determine the admissibility and relevance of evidence submitted by the parties. 9. There is nothing within the recommended decision for Collier County VAB petition 2022-00561 which specifically states that the Special Magistrate found the antiquated information provided by the PAO to be relevant, credible, or persuasive, therefore, it is very possible that the well-informed, educated Special Magistrate disregarded said information, but did not specifically state as much in the recommended decision. 10. I will endeavor to reach out to all Special Magistrates in the near future, to remind them of the attached advisory memorandum, dated October 19, 2022, and ensure that they are aware of the same. The bottom line here is that Mr. Varie is disappointed with the outcome of his VAB hearing, and instead of proceeding to the Circuit Court, as set forth in Florida Statute Sections 194.171 and 194.181, he has decided to continue to harass my office and the Collier County VAB via any and every avenue available. Please accept this as my plea to you, on behalf of my client, to discontinue giving these frivolous inquiries any attention, and see them for what they are, which is harassment intended to cause delay and confusion. 321 Respectfully, Holly Cosby Holly E. CosbyLaw Office of Holly E. Cosby, P.A.602 Center RoadFort Myers, Florida 33907(239) 931-0006(239) 418-0006 (fax) This electronic message transmission and any associated files and/or attachments contains information from the Law Office of Holly E. Cosby, P.A. that is considered confidential or privileged. The information is intended solely for the recipient and use by any other party is not authorized. If you are not the intended recipient, be aware that any disclosure, copying, distribution or use of the contents of this information is prohibited. If you have received this electronic transmission in error, please permanently delete this information and notify me immediately by telephone (239-931-0006), or by electronic mail (holly@cosbylaw.com). Additionally, however, Florida has a very broad Public Records Law. Most written communications to or from State and Local Officials regarding State or Local business are public records available to the public and media upon request. Your email communications may therefore be subject to public disclosure. Thank you. From: Steve Keller <Steve.Keller@floridarevenue.com> Sent: Friday, April 14, 2023 4:04 PM To: Law Office of Holly E. Cosby, PA <holly@cosbylaw.com>; Marty G. Rustin <marty.rustin@collierclerk.com>; n varie <nvarie@gmail.com> Subject: VAB Collier 2023 0414 varie / 03 FW: Claification of your letter OPN95-0002 To: Holly Cosby holly@cosbylaw.com VAB attorney Marty G. Rustin marty.rustin@collierclerk.com VAB Clerk n varie <nvarie@gmail.com> Dear Ms. Cosby: By copy of this email I am informing you as VAB attorney of the inquiry in the email below and its attachments, regarding VAB processes in Collier County, and requesting that you, as VAB attorney, review and address these petition issues in the context of the information presented below herein and in the attached advisory memorandum to the Palm Beach County VAB, dated October 19, 2022. This advisory memorandum contains advice that is also appropriate for your county, and you are so advised. The two obsolete Department letters issued 30 years ago (1990 and 1995), in the attachments of PAO VAB evidence sent yesterday by Mr. Varie, have been superseded because they do not reflect current facts or law. See, for example, 2009 legislative enactments in sections 194.301 and 194.3015, F.S. These obsolete letters contain erroneous information related to cost of sale deductions under section 193.011(8), F.S. The erroneous use of the obsolete 1990 and 1995 letters would impair assessment uniformity, resulting in VAB petitioners being treated arbitrarily different from non-petitioners. Such arbitrary disparate treatment would be contrary to several areas of current applicable law, and should be avoided. The attached advisory memorandum, dated October 19, 2022, explains why cost of sale deductions are a professionally accepted appraisal practice under section 322 194.301 and also addresses why the uniform application of cost of sale deductions is paramount under current applicable law. When the property appraiser makes cost of sale deductions uniformly, across-the- board in a use code group, and then reports these deductions on Form DR 493, this establishes a professionally accepted appraisal practice in their respective county. The VAB is also required to apply professionally accepted appraisal practices. See section 194.301, F.S. Sincerely, Stephen J. Keller Chief Legal Counsel - Property Tax Litigation and Value Adjustment Board Oversight Office of the General Counsel Department of Revenue 850 617 8347 email encryption status [unsecure]; signifies: not encrypted -----Original Message----- From: n varie <nvarie@gmail.com> Sent: Thursday, April 13, 2023 12:59 PM To: Steve Keller <Steve.Keller@floridarevenue.com> Subject: Claification of your letter OPN95-0002 Caution: This email originated from outside the organization. Do not click links or open attachments unless you recognize the sender and know the content is safe. Mr. Keller, I am writing to try to obtain some clarification on the letter you wrote to Mr. Shultz that is included on page 23 of the attachment. Also I am including a page from the training manual that indicates uniformity in the cost of sale deduction in the VAB hearings and the issuance of PTO 11-01. I am unclear how when a PAO does a selective sales comparison of 5 properties and they do not use the entire aggregate of all properties for a VAB hearing why they would not show how they applied the 8th criterion to each specific case. For example Lee county in all their sales comparisons deducts the 15% immediately off the sales prices and continues to make adjustments to the selected 5 properties. In collier they arrogantly say read the 81 pages (which I did before the hearing) but clearly magistrate did not because again he had no idea what “standard deviation” was. Please provide me with an example of how lee county can do this but collier does not. To clarify I am not asking for my just value that the PAO assigned to my property to be reduced by 15% but rather the comparable sales values to be adjusted like Lee county does it. I believe that to be the intent of the statute. Time is of the essence. I kindly ask for a quick response 323 NOTIFICATION TO RECIPIENTS: The subject line of this email may indicate that this email has been sent unsecure. This is a default setting which in no way indicates that this communication is unsafe, but rather that the email has been sent unencrypted in clear text form. Revenue does provide secure email exchange. Please contact us if you need to exchange confidential information electronically. If you have received this email in error, please notify us immediately by return email. If you receive a Florida Department of Revenue communication that contains personal or confidential information, and you are not the intended recipient, you are prohibited from using the information in any way. All record of any such communication (electronic or otherwise) should be destroyed in its entirety. Cautions on corresponding with Revenue by email: Under Florida law, emails received by a state agency are public records. Both the message and the email address it was sent from (excepting any information that is exempt from disclosure under state law) may be released in response to a public records request. Internet email is not secure and may be viewed by someone other than the person you send it to. Please do not include your social security number, federal employer identification number, or other sensitive information in an email to us. NOTIFICATION TO RECIPIENTS: The subject line of this email may indicate that this email has been sent unsecure. This is a default setting which in no way indicates that this communication is unsafe, but rather that the email has been sent unencrypted in clear text form. Revenue does provide secure email exchange. Please contact us if you need to exchange confidential information electronically. If you have received this email in error, please notify us immediately by return email. If you receive a Florida Department of Revenue communication that contains personal or confidential information, and you are not the intended recipient, you are prohibited from using the information in any way. All record of any such communication (electronic or otherwise) should be destroyed in its entirety. Cautions on corresponding with Revenue by email: Under Florida law, emails received by a state agency are public records. Both the message and the email address it was sent from (excepting any information that is exempt from disclosure under state law) may be released in response to a public records request. Internet email is not secure and may be viewed by someone other than the person you send it to. Please do not include your social security number, federal employer identification number, or other sensitive information in an email to us. 324 325 326 327 328 329 330 331 332 333 334 2022 Value Adjustment Board Training - Module 6 109 1 Module 6: 2 Administrative Reviews of 3 Real Property Just Valuations 4 5 6 Training Module 6 addresses the following topics: 7 • Statutory Law Beginning in 2009 (See HB 521) 8 • Standard of Proof for Administrative Reviews 9 • Scope of Authority for Administrative Reviews 10 • Legal Limitations on Administrative Reviews 11 • The Florida Real Property Appraisal Guidelines 12 • The Eight Factors of Just Valuation in Section 193.011, F.S. 13 • The Seven Overarching Standards for Valid Just Valuations 14 • Petitioner Not Required to Present Opinion or Estimate of Value 15 • Presentation of Evidence by the Parties 16 • Evaluation of Evidence by the Board or Special Magistrate 17 • Sufficiency of Evidence 18 • Requirements for Establishing a Presumption of Correctness 19 • Requirements for Overcoming a Presumption of Correctness 20 • Establishing a Revised Just Value or Remanding the Assessment 21 • Competent Substantial Evidence for Establishing a Revised Just Value 22 • Establishment of Revised Just Values in Administrative Reviews 23 • Sequence of General Procedural Steps 24 • Cost of Sale Deductions Are a Professionally Accepted Appraisal Practice 25 • Just Valuation Reporting on Cost of Sale Deductions 26 • Uniformity is Paramount in Cost of Sale Deductions in VAB Petitions 27 • Destruction Caused by Sudden and Unforeseen Collapse and Abatements of Taxes 28 Due to Catastrophic Events 29 30 31 Learning Objectives 32 After completing this training module, the learner should be able to: 33 34 • Identify the 2009 changes enacted in statutory law (HB 521) 35 • Distinguish between who does appraisal development and who does NOT 36 • Identify legal provisions on the Florida Real Property Appraisal Guidelines 37 • Identify legal provisions that represent limitations on the discretion of property 38 appraisers 39 • Recognize the four components of the definition of personal property 40 • Distinguish between appraisal development and administrative reviews 41 335 Page 1 of 22 1 Advisory Memorandum 2 3 From: Stephen J. Keller 4 Chief Legal Counsel for Property Tax Litigation and VAB Oversight, 5 Florida Department of Revenue (DOR) 6 To: Real Property Appraisal Special Magistrates of the Palm Beach County Value 7 Adjustment Board (VAB) 8 Date: October 19, 2022 9 Subject: Implementing the VAB’s Uniform Handling of Cost of Sale (COS) Deductions 10 as Discussed at the VAB’s Public Workshop on June 28, 2022 11 12 Introduction and Background 13 14 The Department of Revenue (DOR) provides this advisory memorandum to the VAB’s 15 special magistrates in connection with recent public discussion in Palm Beach County on 16 the need for the VAB and its special magistrates to uniformly handle cost of sale (COS) 17 deductions in VAB proceedings, which include the VAB’s written decisions. This issue 18 was discussed at the VAB’s public meeting held March 15, 2022, and was also discussed 19 at the VAB’s public workshop on COS deductions held June 28, 2022. 20 21 COS deductions are part of the just valuation process under section 193.011(8), Florida 22 Statutes, which requires COS deductions to arrive at a “net proceeds of sale” factor 23 which is then used in the just valuation process. 24 25 Attached hereto are three documents, labeled Attachments A, B, and C, which address 26 COS deductions and why they are a professionally accepted appraisal practice. 27 28 Attachment “A” is a six-page set of three documents, each showing a statewide 29 summary of the COS deductions reported by each county for 2020, 2021, and 2022, 30 respectively. These statewide summaries show compelling evidence of a professionally 31 accepted appraisal practice under Florida ad valorem property tax law. 32 33 Attachment “B” is a 22-page set of documents pertaining to a July 2020 decision of 34 Florida’s First District Court of Appeal upholding a DOR probable cause review 35 containing findings that supported certain VAB decisions in which a VAB made COS 36 deductions in revising just value assessments. 37 38 Attachment “C” is a 25-page advisory memorandum, dated March 25, 2022, from DOR 39 to a VAB attorney regarding COS deductions in the income capitalization approach to 40 just valuations. 41 336 Page 2 of 22 42 Each of these three attachments contains information on why Florida’s COS deductions, 43 as shown on Forms DR-493, are a “professionally accepted appraisal practice” as this 44 term is applied in sections 194.301(1) and (2)(b), Florida Statutes. 45 46 The uniform handling of COS deductions involves substance and procedure that are 47 inextricably intertwined and that require a high level of substantive and technical 48 expertise, necessitating DOR’s assistance. In this regard, section 195.002(1), Florida 49 Statutes, states in relevant part about DOR’s supervisory role: 50 51 “It shall also have supervision over tax collection and all other aspects of the 52 administration of such taxes. The supervision of the department shall consist 53 primarily of aiding and assisting county officers in the assessing and collection 54 functions, with particular emphasis on the more technical aspects.” 55 56 If any further guidance is needed, DOR will be available to assist the VAB. 57 58 This advisory memo is based on the five concepts of transparency, clarity, consistency, 59 uniformity, and across-the-board, as gleaned from the discussion at the VAB’s public 60 workshop, held June 28, 2022, on handling COS deductions in VAB proceedings. 61 62 Public Statements Expressing Need for DOR’s Guidance in Resolving the 63 Issues Discussed at the VAB’s June 28 Workshop on Cost of Sale Deductions 64 65 At the VAB’s public workshop held June 28, 2022, the Palm Beach County Property 66 Appraiser’s Office (PAO) stated as follows about the need for DOR’s guidance: 67 68 “We need the state to sort of step in and put some boundaries around this 69 process because it’s even more confusing than costs of sale but it ties into this 70 conversation – it’s part of the same conversation and just as you contemplate 71 what to do, please just keep those in mind.” 72 73 Also, at the workshop, an attorney representing some Palm Beach County taxpayers 74 stated as follows regarding the need for DOR’s guidance: 75 76 “They’ve also put out detailed memoranda to value adjustment boards that have 77 asked them for guidance on this issue. So, my closing remark would be, if there 78 is any further guidance you would seek, I would strongly recommend that this 79 board reach out to the Department of Revenue and seek advisory assistance.” 80 81 337 Page 3 of 22 PAO’s Public Statement Announcing That PAO Will Begin Showing 82 Its Cost of Sale Deductions in PAO’s Evidence Presented in VAB Petitions 83 84 At the VAB’s public workshop on COS deductions, held June 28, 2022, PAO announced 85 that PAO would begin presenting its COS deductions in its evidence presented in VAB 86 petitions, stating: 87 88 “A change that we plan to make this year is to reflect that 15 percent reduction 89 in what is referred to as our grids that we present at a value adjustment board 90 hearing.” 91 92 PAO’s evidence presented in assessment challenges, including VAB proceedings, is a 93 type of “appraisal reporting” as discussed further below. Appraisal reporting has specific 94 standards under the legal criteria in section 194.301(1), F.S. 95 96 At the same workshop, a special magistrate stated as follows regarding PAO’s 97 announcement that PAO would begin showing its COS deductions in PAO’s evidence 98 presented in VAB petitions: 99 100 “If I understood this correctly, what Ms. Jacks had to say today – you do intend 101 to make the cost of sale adjustment going forward in hearings? That will clear up 102 the majority of issues for magistrates.” 103 104 “I’m actually happy to hear what I heard today.” 105 106 “I would like to see the consistency and I applaud that.” 107 108 Other Public Statements on Handling Cost of Sale 109 Deductions in the VAB’s Reviews of Just Value Assessments 110 111 Below are some informative statements made by some of the participants at the VAB’s 112 June 28 COS workshop which lasted about two hours and 33 minutes. 113 114 PAO Statements on COS Deductions in VAB Proceedings: 115 116 “A change that we plan to make this year is to reflect that 15 percent reduction in what 117 is referred to as our grids that we present at a value adjustment board hearing.” 118 119 “Now, of course, the magistrates are free – and do regularly – to provide their 120 own opinion of value. Often this doesn’t happen in the hearing. This often 121 happens after the hearing has been concluded and the magistrate has some time 122 to look over the materials presented by both sides and they will determine a 123 different opinion of value. We hope that at that point, they are consistent in their 124 application of any costs of sale. The issue really now is one of consistency.” 125 126 338 Page 4 of 22 “So, in the interest of consistency, it would be good to have a standard process .” 127 128 PAO Statements That the VAB’s COS Deductions Must Come From PAO’s Form DR-493: 129 130 “First of all, if the board is contemplating the 15 percent as we’ve been 131 discussing, I think it would be important to note that number comes from the 132 DR-493 which my office certifies that 15 percent is the number for this year. So, 133 it might be important to note that if that number changed in a future year, we 134 would be asking that it be that number. Do you see? So, again, so that it is 135 uniform. If next year it is ten percent, then it would be at ten percent, not 15. 136 So, just in thinking about how you would craft that, that is an important piece 137 that it not be stuck at 15 percent if a year came where we – the property 138 appraiser – were only doing ten percent, that it would be ten percent.” 139 140 PAO Statements on COS Deductions in Petitions for Just Value Increases: 141 142 “…the magistrate may increase the value based on their evidence. But there is 143 no reduction for costs of sale – it’s just simply raised. So, one thing we would 144 ask is that, if a decision is made to allow for costs of sale to be deducted, that it 145 be deducted on both sides – it be deducted if the value is going down or if it is 146 going up – that there not be some sort of exemption for those properties where 147 a request has been made for the value to increase.” 148 149 “But that higher value should still be contemplated to have a 15 percent 150 reduction because that was what has been done to every other property.” 151 152 “And, if we are going to say every property should get that 15 percent, then in 153 this case too it would get the 15 percent.” 154 155 “We need the state to sort of step in and put some boundaries around this 156 process because it’s even more confusing than costs of sale but it ties into this 157 conversation – it’s part of the same conversation and just as you contemplate 158 what to do, please just keep those in mind.” 159 160 PAO Statement on COS Deductions in VAB Proceedings: 161 162 “I think I’m here to say we need to find some common ground. What we really 163 just need is it to be uniform.” 164 165 Statements by the VAB Chair on COS Deductions in VAB Proceedings: 166 167 “Alright, well, I think we all would agree that a guiding principle should be the 168 protection of the taxpayer. That’s how I will look at this issue.” 169 170 339 Page 5 of 22 “I will be voting to apply the 15 percent costs of sale in both issues and that we 171 should not depart from – or that the magistrates should not depart from that.” 172 173 “Our guidance should be that you apply the 15 percent across-the-board 174 consistently.” 175 176 “But, as it applies to the costs of sale, it should be applied evenly and 177 consistently across-the-board.” 178 179 PAO Statement on COS Deductions in VAB Proceedings: 180 181 “If the 15 percent is clearly stated, it will be a big help because it will hopefully 182 clear the hurdle for this is how we manage costs of sale.” 183 184 Statement by the VAB Chair on COS Deductions in VAB Proceedings: 185 186 “I think we’ve resolved to do that today – 15 percent – across-the-board.” 187 188 Statement by a Taxpayer Representative Referring to PAO Statements: 189 190 “I applaud Dorothy and the comments that she made today that we’re going to 191 look at it more on a straight-forward way that will I think clear things up 192 immensely at the value adjustment board level.” 193 194 Statement by another Taxpayer Representative Referring to PAO Statements: 195 196 “As was discussed today by Ms. Jacks, we know that the Palm Beach County 197 Property Appraiser would like fairness and consistency and I think that’s been a 198 common theme with most of the comments that have come before me. As Ms. 199 Jacks stated, they will be making those adjustments moving forward and I think 200 the transparency on that is going to do worlds of improvement for the value 201 adjustment board process in Palm Beach County.” 202 203 PAO’s Duty to Present Evidence as Required by Section 204 194.301(1), F.S., Which Includes Evidence on PAO’s Cost of Sale Deductions 205 206 At the VAB meeting held August 10, 2022, PAO’s Chief Appraiser stated as follows. 207 208 “Hopefully we’ll bring you some really good assessments that we can defend, as 209 well as make sure that the taxpayers are fully aware of their due process – as 210 well as how we actually assess properties here in Palm Beach County.” 211 212 The laudable underlined statement above is consistent with PAO’s duties under section 213 194.301(1), F.S., which provides as follows in its entirety: 214 215 340 Page 6 of 22 “In any administrative or judicial action in which a taxpayer challenges an ad 216 valorem tax assessment of value, the property appraiser’s assessment is 217 presumed correct if the appraiser proves by a preponderance of the evidence 218 that the assessment was arrived at by complying with s. 193.011, any other 219 applicable statutory requirements relating to classified use values or assessment 220 caps, and professionally accepted appraisal practices, including mass appraisal 221 standards, if appropriate. However, a taxpayer who challenges an assessment is 222 entitled to a determination by the value adjustment board or court of the 223 appropriateness of the appraisal methodology used in making the assessment. 224 The value of property must be determined by an appraisal methodology that 225 complies with the criteria of s. 193.011 and professionally accepted appraisal 226 practices. The provisions of this subsection preempt any prior case law that is 227 inconsistent with this subsection.” 228 229 The statute quoted above incorporates section 193.011(8) which provides for PAO to 230 deduct costs of sale in arriving at just value assessments. The operation of section 231 194.301(1) requires PAO to present evidence showing PAO’s COS deductions as 232 reported on Form DR-493 because such deductions were applied in making just value 233 assessments. 234 235 PAO can further the VAB’s uniform handling of COS deductions by transparently labeling 236 and showing the specific mathematical calculations that PAO actually applied in 237 deducting costs of sale in each of the three appraisal approaches. General narrative not 238 specific to the assessment methodology for the petitioned property does not further 239 accuracy or uniformity in COS deductions in VAB decisions. 240 241 Neither the magistrate nor the petitioner has the appraisal methodology used in making 242 the assessment of the petitioned property. Only PAO has it and PAO has to clearly and 243 completely present the methodology to the special magistrate so that the magistrate 244 can perform the magistrate’s duties as set forth in section 194.301(1), F.S. 245 246 A recent trial court judgment states as follows regarding appraisal reporting as required 247 by Florida Statutes. 248 249 “The 2009 legislation requires the Court to determine whether the appraiser used 250 an appropriate methodology in making the assessment. To allow the Court to 251 make this determination, the property appraiser must present sufficient evidence 252 that describes the appraisal methodology and explains how and why it was 253 applied in valuing the Subject Property. Under section 194.301(1), the appraiser 254 has the burden of going forward and presenting testimonial and documentary 255 evidence explaining how the appraiser satisfied each of the just valuation 256 criteria.” 257 See Dillards, Inc. v. Singh, No. 2016-CA-005094-O, (Fla. 9th Cir. Ct., October 1, 258 2020). 259 260 341 Page 7 of 22 Florida Statutes Provide for Uniform Cost of Sale 261 Deductions in Just Valuations for Ad Valorem Taxation 262 263 Section 4, Article VII, of the Florida Constitution, requires a just valuation of all property 264 for ad valorem taxation, with certain conditions. 265 266 Florida’s constitution has “delegated to the Legislature the responsibility for deciding the 267 specifics of how that ‘just valuation’ would be secured.” Sunset Harbour Condominium 268 Ass’n v. Robbins, 914 So.2d 925, 931 (Fla. 2005), citing Collier County v. State, 733 269 So.2d 1012, 1019 (Fla. 1999). 270 271 After 2009 legislation, each of the parts of sections 193.011, 194.301, and 194.3015, 272 F.S., must now be interpreted and applied together so that each part is given 273 appropriate meaning. 274 275 Regarding what is now section 193.011, F.S., in 1963 the Legislature enacted the initial 276 version of the first seven just valuation factors, effective January 1, 1964. See Chapter 277 63-250, Laws of Florida, creating Section 193.021, F.S., which was re-numbered in 278 1969 as Section 193.011, F.S., by Chapter 69-55, Laws of Florida. 279 280 In 1967, the Florida Legislature added the eighth just valuation factor providing for 281 property appraisers to deduct costs of sale in arriving at just valuations for ad valorem 282 tax purposes. See Chapter 67-167, section 1, Laws of Florida (creating subsection 283 193.021(8), F.S., re-numbered in 1969 as subsection 193.011(8), F.S.). 284 285 x The rule of statutory interpretation is to assume that the Legislature intended its 286 amendment to serve a useful purpose. “Likewise, when a statute is amended, it is 287 presumed that the Legislature intended it to have a meaning different from that 288 accorded to it before the amendment.” Carlile v. Game and Freshwater Fish 289 Commission, 354 So.2d 362 (Fla. 1977); see also Okeechobee Health Care v. Collins, 290 726 So.2d 775 (Fla. 1st DCA 1998). 291 292 x For many years, Florida property appraisers have applied section 193.011(8), F.S., 293 by making across-the-board, COS deductions in arriving at just valuations of real 294 property. 295 296 Section 193.011(8), F.S., generally referred to as the “cost of sale” factor or the “net 297 proceeds of sale” factor, was last amended in 1978 and now states in its entirety: 298 299 “The net proceeds of the sale of the property, as received by the seller, after 300 deduction of all of the usual and reasonable fees and costs of the sale, including 301 the costs and expenses of financing, and allowance for unconventional or 302 atypical terms of financing arrangements. When the net proceeds of the sale of 303 any property are utilized, directly or indirectly, in the determination of just 304 valuation of realty of the sold parcel or any other parcel under the provisions of 305 342 Page 8 of 22 this section, the property appraiser, for the purposes of such determination, shall 306 exclude any portion of such net proceeds attributable to payments for household 307 furnishings or other items of personal property.” 308 309 x In this statute, the term “net proceeds” denotes a lower amount in dollars remaining 310 after the mathematical operation of subtracting the “usual and reasonable fees and 311 costs of the sale“ (generally called “costs of sale”) from a higher starting number 312 also expressed in dollars but which in practice is also expressed as a percentage of 313 the higher starting number. 314 315 x In this statute, the term “after deduction” likewise denotes the mathematical 316 operation of subtracting costs of sale. 317 318 While section 193.011(8), F.S., mentions three possible elements to be deducted, for 319 the following reasons the deduction is generally considered to be for the “usual and 320 reasonable fees and costs of the sale.” For the reasons described below, neither of the 321 other two possible elements have general applicability. 322 323 x First, the statute mentions an “allowance for unconventional or atypical terms of 324 finance arrangements…” However, by definition, such allowance would be an 325 infrequent occurrence and, accordingly, would not be part of the across-the-board, 326 COS deductions applied by property appraisers to all property. 327 328 x Second, the statute provides that “When the net proceeds of the sale are utilized…” 329 the property appraiser “shall exclude any portion of such net proceeds 330 attributable…” to personal property. 331 332 x Given that costs of sale have already been deducted to arrive at net proceeds before 333 net proceeds can be utilized, any further deduction for personal property would be, 334 under the statute’s plain language and logic, separate and apart from the COS 335 deduction. 336 337 x The recorded selling prices for real property, used in the just valuation process for 338 ad valorem tax purposes, are based on the amount reported for the documentary 339 stamp tax on real property transfer instruments (such as deeds), and personal 340 property is not subject to the documentary stamp tax. 341 342 x Accordingly, there is no reason to believe that recorded selling prices generally 343 include any transfer amount for personal property since only real property 344 transfers are subject to the documentary stamp tax. 345 346 x For the limited situations where an appraisal method for certain property types 347 involves significant tangible personal property, the professionally accepted practice 348 is to deduct the tangible property value separately from the COS deductions. 349 350 343 Page 9 of 22 x The existence of tangible personal property value in appraisal situations is 351 proven when the property appraiser maintains a separate account for tangible 352 personal property that corresponds with the real property parcel involved. 353 354 The Net Proceeds of Sale Factor is Unique 355 Among the Eight Factors in Section 193.011, Florida Statutes 356 357 Applying the net proceeds of sale factor (after deducting costs of sale) is different from 358 applying the other seven factors in section 193.011, F.S. 359 360 x This is because property appraisers generally apply the other seven factors through 361 their annual appraisal process that includes much work to collect, analyze, and apply 362 property-specific appraisal data related to the other factors (such as property use, 363 size, condition, etc.), as applicable. 364 365 x However, as described below, given the general lack of provably reliable market 366 data to demonstrate the typical, prevalent, and representative COS deductions for 367 the different classes of property, the standard of care for COS deductions is for 368 property appraisers to simply select a COS deduction of 15 percent or less and apply 369 it uniformly within the different classes of real property. 370 371 x The general lack of market data for costs of sale adversely affects the reliability 372 of any attempts to support specific COS deductions, because the general lack 373 impedes the verification of a specific COS amount by comparing the amount to 374 other such amounts (which are generally not available). 375 376 x Therefore, given this general lack of market data necessary for proving specific 377 COS deductions for the different classes of real property, VABs and magistrates 378 should generally apply the COS percentage the property appraiser reported on 379 Form DR-493 to achieve the overriding goal of uniformity. 380 381 When COS deductions are lawfully made and clearly and accurately reported to DOR, 382 taxpayers, and VABs, the property appraiser complies with applicable law including the 383 statutory standard of professionally accepted appraisal practices. 384 385 When the VAB makes findings of fact on the COS deductions the property appraiser 386 made and then reported on Form DR-493, and then uniformly applies the same 387 percentage deductions where necessary for uniformity without double-counting, the 388 VAB likewise complies with law including the standard of professionally accepted 389 appraisal practices. 390 391 For Decades, Cost of Sale Deductions Have Been a Professionally 392 Accepted Appraisal Practice in Just Valuations for Ad Valorem Taxation 393 394 For the 1980 tax year, the across-the-board practice of deducting costs of sale in 395 344 Page 10 of 22 arriving at just valuations under section 193.011(8) was well-documented in a 396 stipulation of facts that was part of federal litigation involving relative levels of 397 assessment of commercial and industrial property in Florida. 398 399 x In that litigation, a federal trial court granted summary judgment based on the 400 stipulation of facts, which showed COS deductions made by both property 401 appraisers and DOR, for commercial and industrial property, ranging from 13 to 21 402 percent with the majority of counties showing about 14 to 15 percent for COS 403 deductions for the 1980 tax year. 404 405 x The trial court judgment was appealed and then upheld by a U.S. Court of Appeals 406 in Louisville and Nashville Railroad Co. v. Department of Revenue, State of Fla., 736 407 F.2d 1495 (11th Cir.1984). 408 409 In 1982, the Florida Legislature enacted a requirement for property appraisers to 410 annually report to DOR the COS deductions the property appraiser “made to recorded 411 selling prices or fair market value in arriving at assessed value, as prescribed by 412 department rule;” See Chapter 82-388, section 12, Laws of Florida (creating subsection 413 (18) of section 192.001, F.S.). 414 415 Then, effective September 30, 1982, DOR implemented this reporting requirement by 416 adopting Rule 12D-8.002(4), F.A.C., which states as follows in pertinent part, 417 unchanged since adoption: 418 419 “Accompanying the assessment roll submitted to the Executive Director shall be, on a 420 form provided by the Department, an accurate tabular summary by property class of 421 any adjustments made to recorded selling prices or fair market value in arriving at 422 assessed value. Complete, clear, and accurate documentation for each adjustment 423 under Section 193.011(8), F.S., exceeding fifteen percent shall accompany this 424 summary detailing how that percentage adjustment was calculated. This 425 documentation shall include individual data for all sales used and a narrative on the 426 procedures used in the study.” 427 428 x This rule provides a reporting threshold of 15 percent, where property appraisers 429 would have to conduct extensive research and analysis and provide extensive 430 market data and documentation to justify any reported COS deduction that exceeds 431 15 percent. 432 433 x This reporting threshold was implemented in 1982 to address a very difficult 434 situation where both property appraisers and DOR had annually spent inordinate 435 time and effort in futile attempts to research and reliably identify the usual (typical), 436 prevalent, and representative costs of sale for each class of property. 437 438 345 Page 11 of 22 x There is no law requiring disclosure of these costs of sale and, consequently, the 439 task of conducting market research to reliably support the deductions for each of 440 the classes of real property proved to be ineffective and unworkable. 441 442 x The reporting threshold rule provide a reasonable solution enabling uniform 443 application of the net proceeds of sale factor (after deducting costs of sale). 444 445 x The professionally accepted appraisal practice is for property appraisers to uniformly 446 make COS deductions of 15 percent or less for all property within use code groups 447 and then report these deductions on Form DR-493 while, understandably, avoiding 448 the impracticable task of attempting to support the deductions in the absence of 449 sufficiently reliable market data that demonstrates the typical, prevalent, and 450 representative COS deductions for each class of real property. 451 452 x This widely accepted, across-the-board practice has been the norm for decades and 453 reflects the professionally accepted standard of care for making COS deductions 454 under section 193.011(8), F.S. 455 456 x DOR accepts these COS deductions with the understanding and belief that the 457 property appraiser has made these deductions uniformly to each parcel within the 458 property groups listed on Form DR-493. 459 460 To facilitate annual reporting of COS deductions in accordance with section 461 192.001(18), F.S., and Rule 12D-8.002(4), F.A.C., DOR adopted Form DR-493 for 462 property appraisers to use. 463 464 x Each year, using Form DR-493, property appraisers are required to report to DOR 465 the COS deductions the property appraiser made to recorded selling prices or fair 466 market value for each parcel within each of the real property use code groups listed 467 on the form. 468 469 x The Form DR-493 that each property appraiser annually completed and reported are 470 available by clicking on “Assessment Roll Evaluation and Approval” at: 471 http://floridarevenue.com/property/Pages/DataPortal.aspx 472 473 Summaries of statewide COS deductions reported by each county for the past three 474 years is attached hereto as Attachment “A”. These statewide summaries show 475 compelling evidence of a professionally accepted appraisal practice under Florida ad 476 valorem property tax law. 477 478 Case Law Recognizing Cost of Sale Deductions Under Florida Statutes 479 480 In 1984, in Louisville and Nashville Railroad Co. v. Department of Revenue, State of 481 Fla., 736 F.2d 1495 (11th Cir.1984), a U.S. Court of Appeals recognized Florida’s 482 statewide practice of COS deductions under section 193.011(8), F.S., and held that, to 483 346 Page 12 of 22 avoid disparate treatment, such deductions must be applied uniformly using a single 484 standard. 485 486 In 1985, in Roden v. GAC Liquidating Trust, 462 So. 2d 92 (Fla. 2nd DCA 1985), the 487 court upheld the property appraiser’s just valuation under section 193.011, F.S., and 488 stated in pertinent part as follows: 489 490 “The property appraiser presented Edwin Coleman as his witness. Coleman is the 491 supervisor of the Real Estate Department of the Polk County Property Appraiser’s 492 Office. Coleman testified that there have been thousands of parcels sold at River 493 Ranch Acres for prices ranging from $300 to $2,500 per acre. He said that recent 494 sales to in-state owners show a price of around $960 per acre from which was 495 deducted realtor’s fees and costs of sale, reducing the figure to $816 per acre. 496 Coleman confirmed that the assessment value of $800 per acre was based on 497 these sales, which he viewed as comparable.” 498 499 x Regarding the property appraiser’s calculations approved by the Roden court, the 500 difference between $960 per acre and $816 per acre shows a cost-of-sale deduction 501 of $144 per acre which, when divided by the starting number of $960 per acre, 502 reveals a 15 percent COS deduction approved by the court. 503 504 In 1988, in Oyster Pointe Condo. Assoc., Inc. v. Nolte, 524 So. 2d 415, 418 (Fla. 1988), 505 the Florida Supreme Court, in holding that timeshare marketing costs were not (under 506 timeshare statutes at that time) part of the “reasonable fees and costs of sale” under 507 section 193.011(8), held as follows: 508 509 “However, as we read section 193.011(8), these costs are not among the 510 “reasonable fees and costs of sale” contemplated by the legislature to be 511 excluded from the ad valorem appraisal process.” 512 513 x This holding is compelling because it is consistent with the long-standing 514 professionally accepted appraisal practice of deducting costs of sale across-the-515 board, and it shows the Florida Supreme Court’s recognition of the legislative intent 516 for the costs of sale “to be excluded from the ad valorem appraisal process” without 517 exception. 518 519 x This court’s use of the term “excluded from” confirms the mathematical 520 operation of subtracting costs of sale in arriving at just value under section 521 193.011, F.S. 522 523 In 1995, in Southern Bell Telephone and Telegraph Co. v. Broward County, 665 So. 2d 524 272, 275 (Fla. 4th DCA 1995) rev. den. 673 So. 2d 30 (Fla. 1996), the Fourth District 525 stated as follows, approving a 15 percent deduction for costs of sale: 526 527 347 Page 13 of 22 “Next we turn to Southern Bell's contesting of the effect of the 15% cost of 528 sale, or "eighth criterion,"[2] adjustment made by the Department to all of 529 the selling prices in its sales assessment ratio study, and to all of the market 530 values in its in-depth study. We find this 15% to be a figure the Department 531 of Revenue recognizes and accepts without further evidence, through custom 532 and usage. Pursuant to D.O.R. v. Markham, 426 So.2d 555 (Fla. 4th DCA 533 1982), fair market value equals just value. For example: assume a piece of 534 property to be sold has a selling price of $100,000. The Department would 535 attribute 15% of the selling price as the COS(i.e. brokerage commissions, 536 advertising, etc.). Subtracting the $15,000 (cost of sale) from the $100,000 537 selling price leaves a net value of $85,000. We find no impropriety in using 538 this approach to valuation.” 539 540 x In the preceding excerpt, the court’s term “custom and usage” further shows that 541 COS deductions are a professionally accepted appraisal practice under Florida ad 542 valorem property tax law. 543 544 x This decision also shows that adjectives preceding the term “value” in a particular 545 situation are not determinative of whether an applied appraisal practice (such as a 546 COS deduction) is legally acceptable in arriving at just value. 547 548 In 2020, in Crapo v. Fla. Dept. of Revenue, 298 So. 3d 1131 (Fla. 1st DCA July 14, 549 2020) (per curiam affirmed), the First District of Court of Appeal upheld, in all respects, 550 DOR’s probable cause review containing findings that supported certain VAB decisions 551 in which a VAB made COS deductions in revising just value assessments. A copy of this 552 decision and DOR’s probable cause review is attached hereto in Attachment “B”. 553 554 x In its probable cause review, DOR found that the VAB, in making these COS 555 deductions, did not err because the VAB’s actions were consistent with standards in 556 section 194.301, F.S., including professionally accepted appraisal practices. 557 558 x At oral argument, the issue of COS deductions being a professionally accepted 559 appraisal practice was specifically argued by both of the opposing sides before 560 the court ruled in DOR’s favor. 561 562 Uniformity is Paramount in Applying Cost of Sale Deductions In VAB Petitions 563 564 Section 195.0012, F.S., states in its entirety: 565 566 “Legislative intent.—It is declared to be the legislative purpose and intent in this 567 entire chapter to recognize and fulfill the state’s responsibility to secure a just 568 valuation for ad valorem tax purposes of all property and to provide for a 569 uniform assessment as between property within each county and property in 570 every other county or taxing district.” 571 572 348 Page 14 of 22 The Legislature’s enactments for just valuations must be applied to all property. See 573 Sunset Harbour Condominium Ass’n v. Robbins, 914 So.2d 925, 931 (Fla. 2005), citing 574 Interlachen Lakes Estates, Inc. v. Snyder, 304 So. 2d 433, 434 (Fla. 1973). 575 576 The orderly and uniform application of state law is an important public policy. See 577 Crossings at Fleming Island v. Echeverri, 991 So. 2d 793, 797 (Fla. 2008). 578 579 Within the context and scope of their respective duties, property appraisers, value 580 adjustment boards, and courts must follow the same legal standards. See Countryside 581 Country Club, Inc. v. Smith, 573 So. 2d 14, 15-16 (Fla. 2nd DCA 1990). 582 583 x Also, see Rule 12D-10.003(1), F.A.C., stating regarding the VAB, “…the board is 584 bound by the same standards as the county property appraiser in determining 585 values…” 586 587 x This “same standard” requirement is also reflected in section 194.301, F.S. 588 589 Notably, in Oyster Pointe Condo. Assoc., Inc. v. Nolte, 524 So. 2d 415, 418 (Fla. 1988), 590 the Florida Supreme Court, in holding that timeshare marketing costs were not (under 591 timeshare statutes at that time) part of the “reasonable fees and costs of sale” under 592 section 193.011(8), held as follows: 593 594 “However, as we read section 193.011(8), these costs are not among the 595 “reasonable fees and costs of sale” contemplated by the legislature to be 596 excluded from the ad valorem appraisal process.” 597 598 x This holding is compelling because it is consistent with long-standing, undeniable, 599 mathematical facts and it shows the Florida Supreme Court’s recognition of the 600 legislative intent for the costs of sale “to be excluded from the ad valorem appraisal 601 process” without exception. This holding requires uniform COS deductions, across-602 the-board. 603 604 Further, a failure to uniformly apply the “net proceeds” of sale factor, to both sold and 605 unsold parcels, would be selective reappraisal. 606 607 The text titled Mass Appraisal of Real Property, published in 1999 by the International 608 Association of Assessing Officers, page 315, describes the highly undesirable practice of 609 selective reappraisal as follows: 610 611 “The reliability of sales ratio statistics depends on unsold parcels being appraised 612 in the same manner as sold parcels. Selective reappraisal of sold parcels distorts 613 sales ratio results, possibly rendering them useless. Equally important, selective 614 reappraisal of sold parcels (“sales chasing”) is a serious violation of basic 615 appraisal uniformity and is highly unprofessional.” 616 617 349 Page 15 of 22 Additionally, the U.S. Supreme Court has disapproved selective reappraisal. See 618 Allegheny Pittsburgh Coal Co. v. County Commissioner, 488 U.S. 336 (1989). 619 620 Regarding the uniform application of the net proceeds of sale factor, section 621 193.011(8), F.S., provides in pertinent part: 622 623 “When the net proceeds of the sale of any property are utilized, directly or indirectly, in 624 the determination of just valuation of realty of the sold parcel or any other parcel under 625 the provisions of this section…” 626 627 The term “sold parcel or any other parcel” encompasses all parcels and means the net 628 proceeds of sale factor is to be applied in the just valuation of all property, not just 629 property that was sold or some other subset. 630 631 Further, the U.S. Supreme Court has also emphasized that “the uniformity and equality 632 required by law” is of paramount concern in property assessment valuations. See Sioux 633 City Bridge Co. v. Dakota County. Nebraska, 260 U.S. 441, 446–47 (1923) (cited by the 634 Florida Supreme Court in Southern Bell Telephone Co. v. Dade County, 275 So. 2d 4, 8 635 (Fla. 1973). 636 637 Additionally, in Louisville and Nashville Railroad Co. v. Department of Revenue, State of 638 Fla., 736 F.2d 1495 (11th Cir.1984), a U.S. Court of Appeals addressed disparate 639 treatment among comparable property in applying the COS deduction and held that 640 when comparing valuation practices under review to valuation practices for other 641 comparable property, the overriding consideration is to apply a single standard for both 642 groups. 643 644 x Notably, this holding was specifically based on the net proceeds of sale factor (after 645 deducting costs of sale) in section 193.011(8), F.S. 646 647 The determinative standard enacted in 2009 in section 194.301(2)(a)3., F.S., precludes 648 a property appraiser’s just valuations from being “arbitrarily based on appraisal 649 practices that are different from the appraisal practices generally applied by the 650 property appraiser to comparable property within the same county.” 651 652 x This statutory standard is clearly aimed at preventing disparate treatment by the 653 property appraiser, like the holdings in the federal cases described above. 654 655 As explained above, the overriding consideration in handling COS deductions is to apply 656 them uniformly using a single standard. 657 658 Applicable law provides for uniform COS deductions in just valuations, without regard 659 to: 660 661 350 Page 16 of 22 (1) whether the property was sold, 662 (2) whether mass appraisal or single-property appraisal is used, 663 (3) the appraisal approach used to value the property, 664 (4) whether the petitioner is seeking an increase or decrease in just value, or 665 (5) whether appraisal development or VAB review is involved. 666 667 Under applicable law, there is no legal authority for variation in application of COS 668 deductions based on any of the preceding five items, and VABs and special magistrates 669 are strongly advised to avoid using any of these five items in deciding when and how to 670 apply COS deductions in administrative reviews. 671 672 Findings of Fact on Cost of Sale Deductions in Written VAB Decisions 673 674 In making written findings of fact, the VAB and special magistrates must specifically 675 address how COS deductions were handled in the evidence presented and in any 676 analyses used by the VAB and magistrates in reviewing or revising a just value 677 assessment. 678 679 x The written findings of fact must clearly state for readers the results of reviewing 680 the evidence (or lack thereof) regarding COS deductions. 681 682 x The written findings of fact must clearly state for readers the reasons why the VAB 683 or magistrate made, or did not make, a COS deduction within each appraisal data 684 set, analysis, or approach presented as evidence within the three categories of 685 evidence described below. 686 687 Cost of Sale Deductions in Each of the Three Valuation Approaches 688 689 In reviewing and applying just valuation evidence and making written findings of fact, 690 the VAB or special magistrate must specifically apply (without double-counting) 691 mathematically correct COS deductions in each of the three professionally accepted 692 valuation approaches (and any variants thereof) for which evidence may be presented. 693 694 To enable readers to understand written recommended decisions, special magistrates 695 are strongly advised to use a clear, accurate, and transparent method for making COS 696 deductions consistent with the mathematical operation of subtraction (“…net 697 proceeds…after deduction…”) as described in section 193.011(8), F.S. 698 699 It is critical for special magistrates to transparently label and display COS calculations 700 for each approach used. An acceptable method is described as follows. 701 702 (1) Arrive at a preliminary value (before COS deduction), 703 (2) Then subtract COS consistent with the percentage on PAO’s DR-493, and 704 (3) Arrive at a just value for the petitioned property. 705 706 351 Page 17 of 22 It is important to use the term “preliminary value” to denote the number from which 707 costs of sale are deducted. It is also important to use the term “just value” to denote 708 the number resulting from subtracting costs of sale from the preliminary value, for 709 consistency with the plain language of section 193.011(8), F.S. 710 711 For detailed information on procedures for deducting costs of sale in the income 712 capitalization approach, special magistrates are referred to DOR’s advisory 713 memorandum attached hereto as Attachment “C”. 714 715 Handling Cost of Sale Deductions in the Three 716 Categories of Evidence in the VAB’s Reviews of Just Value Assessments 717 718 The guidance for VAB special magistrates is intended to ensure that magistrates 719 uniformly apply COS deductions, as stated on PAO’s certified Form DR-493, without 720 double-counting the deduction. 721 722 To achieve uniformity and consistency in handling COS deductions without double-723 counting the deductions, the VAB’s findings of fact must specifically address COS 724 deductions in each of the three general categories of evidence in VAB reviews of just 725 value assessments, as listed and described below. 726 727 Category 1: This is evidence presented by PAO to show the methodology used in 728 making the just value assessment presented by PAO at the beginning of the hearing. 729 730 Category 2: This is comparative evidence assembled by PAO in connection with the 731 petition and presented by PAO to support the presented just value. 732 733 Category 3: This is evidence presented by the petitioner to support the petition. 734 735 VAB special magistrates must make a finding of fact on the COS percentage applied in 736 Category 1, based on PAO’s Form DR-493 or other notice of the DR-493 percentage as 737 a professionally accepted appraisal practice. 738 739 Then, for each valuation data set, analysis, or approach in Categories 2 and 3, VAB 740 special magistrates must make a finding of fact on whether each data set, analysis, or 741 approach already shows a COS deduction. 742 743 x For each such data set, analysis, or approach where a COS deduction equal to the 744 DR-493 deduction has been made, VAB special magistrates must avoid making a 745 second COS deduction within that particular data set, analysis, or approach. 746 747 x For each data set, analysis, or approach where a COS deduction equal to the DR-748 493 deduction has not been made, VAB special magistrates must correctly make 749 and clearly show the appropriate COS deduction for each such data set, analysis, or 750 approach if relying upon it in the review. 751 352 Page 18 of 22 752 Hypothetical Examples of a Special Magistrate 753 Handling COS Deductions in the Three Evidence Categories 754 755 For educational purposes, below are five hypothetical examples showing both correct 756 and incorrect examples of handling COS deductions in deciding the results of petitions 757 on just value assessments. 758 759 Each of the hypothetical examples below is based on the special magistrate having 760 made a finding on PAO’s COS deduction made in developing the just value presented at 761 the beginning of the hearing (Category 1 evidence). Either the Form DR-493 or other 762 notice of the COS deduction, as a professionally accepted appraisal practice, is sufficient 763 for such finding. 764 765 Example 1: 766 The Category 2 evidence included an income capitalization approach along with a cost 767 less depreciation approach in which the land value was developed by an analysis of 768 comparable land sales. In the income capitalization approach, a mathematically correct 769 COS deduction method was applied. However, in the other approach, a COS deduction 770 was applied in the land sale analysis but not to the depreciated cost of the 771 improvements. So, the special magistrate made findings of fact on what was done and 772 not done regarding costs of sale in the Category 2 evidence, and then made a COS 773 deduction to the depreciated cost of the improvements and stated the reason. 774 775 x In Example 1, the special magistrate did not err in making this COS deduction and 776 did not double-count the deduction. 777 778 Example 2: 779 In a petition where the petitioner was seeking an increase in just value, the Category 2 780 evidence included a comparable sale analysis where the recorded selling price of each 781 of the comparable sales was multiplied by a “net proceeds of sale factor” equal to (1 – 782 COS in decimal form). Then, after all other adjustments were made to the comparable 783 sales, the analysis arrived at a reconciled value indication and then showed a COS 784 deduction made by subtracting costs of sale from such indication to arrive at a “final 785 just value.” The special magistrate then relied upon this “final just value” to determine 786 that the original just value should not be increased. 787 788 x In Example 2, the special magistrate erred by relying upon a comparative sale 789 analysis in which the COS deduction was double-counted. 790 791 Example 3: 792 The Category 3 evidence included an income capitalization approach which applied one 793 of the incorrect COS deduction methods shown in Exhibit 9 of Attachment “C”. 794 However, the special magistrate did not realize that this applied method was erroneous 795 and relied upon the resulting incorrect value in deciding the outcome of the petition. 796 353 Page 19 of 22 797 x In Example 5, the special magistrate erred by relying upon an income capitalization 798 approach in which the COS deduction was erroneously applied. 799 800 Example 4: 801 In Categories 2 and 3, respectively, each of the parties presented an income 802 capitalization approach where the COS deduction was made in arriving at a just value 803 indication. The Category 2 evidence showed that the COS deduction was made by a 804 mathematically correct method of loading the capitalization rate. In Category 3, the 805 evidence showed that the petitioner first arrived at a preliminary value (before 806 deducting costs of sale) and then transparently made a correct COS deduction by 807 subtracting costs of sale to arrive at a just value indication. After reviewing the 808 evidence, the special magistrate determined that the Category 2 net operating income 809 estimate was more reliable and that the Category 3 overall capitalization rate was more 810 reliable, and used these to develop an independent income capitalization approach to 811 arrive at a preliminary value from which the magistrate then deducted costs of sale, 812 using the preferred method shown in Exhibit 8 of Attachment “C”, to arrive at an 813 independent indication of just value. 814 815 x In Example 4, the special magistrate did not err and did not double-count the 816 deduction because the magistrate used input variables that did not already have a 817 COS deduction and, thus, produced a preliminary value (before COS deduction) from 818 which the magistrate deducted costs of sale to arrive at just value. 819 820 Example 5: 821 The Category 3 evidence included an income capitalization approach in which the 822 capitalization rate was loaded for the COS deduction using a mathematically correct 823 method. However, after a value indication was calculated using such loaded 824 capitalization rate, this Category 3 income capitalization approach then showed a 825 transparent COS deduction made by subtracting costs of sale from the value indication 826 to arrive at a “just value” for the petitioned property. For this Category 3 evidence, the 827 special magistrate made findings of fact stating that two COS deductions were made, 828 resulting in double-counting the deduction. The magistrate then stated that this 829 erroneously derived “just value” would not be relied upon. 830 831 x In Example 5, the special magistrate did not err because the magistrate correctly 832 recognized that two COS deductions were made in this income capitalization 833 approach and, accordingly, did not rely upon the resulting value. 834 835 The Appropriate Standard for Reviewing Evidence Intended to Show a Cost 836 of Sale Deduction Different From the Deduction Reported on Form DR-493 837 838 Given the lack of reliable data and other unique realities of the COS factor as described 839 previously in this memo, in any case where a petitioner presents evidence intended to 840 354 Page 20 of 22 show a COS deduction different from the deduction the property appraiser reported on 841 Form DR-493, the VAB and special magistrates should: 842 843 x Consider the general lack of demonstrably reliable market data to prove typical, 844 prevalent, and representative COS deductions for the different property classes and 845 the resulting adverse impact on the reliability and representativeness of any 846 evidence presented in support of a non-493 COS deduction. 847 848 x Consider that the professionally accepted appraisal practice used in developing the 849 just value assessment is to select the COS percentage shown on Form DR-493 and 850 then apply it uniformly to all property within the subject use code group on the DR-851 493, and that the VAB and special magistrate is required to follow professionally 852 accepted appraisal practices as well. 853 854 x Determine whether the presented evidence is sufficiently reliable to prove that the 855 non-493 deduction is typical, prevalent, and representative of all property within the 856 same class. 857 858 To be sufficiently reliable, evidence must demonstrate that the non-493 deduction is 859 typical, prevalent, and representative of all property within the subject class of 860 property. 861 862 x If the evidence is not sufficiently reliable to demonstrate that such non-493 863 deduction is typical, prevalent, and representative of all property within the subject 864 class of property, the VAB and magistrates must not apply the non-493 deduction 865 and must apply the COS deduction reported by the property appraiser on Form DR-866 493. 867 868 x Before applying a non-493 deduction, the VAB and special magistrate must make 869 written findings of fact that explain why and how the non-493 evidence is 870 sufficiently reliable to demonstrate that the non-493 deduction is typical, prevalent, 871 and representative for all property within the subject class of property. 872 873 In defending against a non-493 deduction, the property appraiser could argue that the 874 COS deduction shown on the DR-493 is a professionally accepted appraisal practice that 875 sets a standard which the VAB and special magistrates must follow for consistency with 876 the overarching standard of uniformity. 877 878 x Presumably, the property appraiser would not present “evidence” intended to show 879 a non-493 deduction for a petitioned property, since such “evidence” would: 880 881 x undermine the property appraiser’s attempt to establish a presumption of 882 correctness under section 194.301(1), and 883 884 355 Page 21 of 22 x would also serve as proof of the property appraiser attempting to show an 885 appraisal practice for the petitioned property that is arbitrarily different from the 886 appraisal practices applied by the property appraiser to other comparable 887 property as shown on the property appraiser’s Form DR-493. 888 889 Uniform Treatment of Cost of Sale Deductions Regardless of 890 Whether a Petition is Seeking a Decrease or an Increase in Just Value 891 892 x A petitioner may seek either a decrease or an increase in the just value of the 893 petitioned property. 894 895 x To achieve uniformity, the VAB and special magistrates must handle the COS 896 deductions using the same standards (including the COS percentages reported on 897 Form DR-493) and procedures regardless of whether the petition is seeking an 898 increase or a decrease in the just value assessment. 899 900 Avoiding Erroneous Arguments and Procedures in Cost of Sale Deductions 901 902 In petitions, the VAB and/or special magistrates may be confronted with erroneous 903 arguments or advice that must be avoided in making findings of fact and in producing 904 written decisions. 905 906 Examples of such erroneous arguments are listed below. 907 908 x The COS deduction applies only to property that was sold (this is wrong). 909 910 x The COS deduction applies only to property appraised by the sales comparison 911 approach (this is wrong). 912 913 x The COS deduction applies only to just values produced by a mass appraisal system 914 (this is wrong). 915 916 x The COS deduction applies only to groups of property in the aggregate to produce a 917 statistical range and does not apply to any individual property (this is wrong). 918 919 x The COS deduction applies only when the petitioner is seeking a decrease in just 920 value (this is wrong). 921 922 x The COS deduction applies only when the petitioner is seeking an increase in just 923 value (this is wrong). 924 925 x The COS deduction cannot be applied by the VAB because only the property 926 appraiser can make the deduction (this is wrong). 927 928 356 Page 22 of 22 x The COS deduction is unconstitutional (this is wrong because no court has ever 929 ruled that the COS deduction under section 193.011(8), F.S., is unconstitutional). 930 931 Also, the VAB and special magistrates must avoid incorrect procedures and must use 932 mathematically correct procedures in applying COS deductions without double-counting. 933 Such procedures were discussed previously in this memo. 934 935 / 936 357 Attachment "A" Summary charts for 2020, 2021, and 2022, respectively, showing cost of sale deductions reported annually by Florida property appraisers on certified Forms DR-493 submitted to DOR, providing compelling evidence of a professionally accepted appraisal practice. 358 Use Code Group00 10 40 99 01 02 04 05 06-07 03 08 11-39 41-49 50-69 70-79 80-89 90 91-971Alachua15 15 15 15 15 15 15 15 15 10 15 10 10 15 15 15 15 152Baker15 15 15 15 15 15 15 15 15 15 15 15 15 15 15 15 15 153Bay15 15 15 15 15 15 15 15 15 15 15 15 15 15 15 15 15 154Bradford15 15 15 15 15 15 15 15 15 15 15 15 15 15 0 0 0 05Brevard15 15 15 15 15 15 15 15 15 15 15 15 15 15 15 15 15 156Broward10 10 10 10 10 10 10 10 10 10 10 10 10 10 10 10 10 107Calhoun 15 15 15 15 15 15 15 15 15 15 15 15 15 15 15 15 15 158Charlotte15 15 15 15 15 15 15 15 15 15 15 15 15 15 15 15 15 159Citrus15 15 15 15 15 15 15 15 15 15 15 15 15 15 15 15 15 1510Clay15 15 15 15 15 15 15 15 15 15 15 15 15 15 15 15 15 1511Collier15 15 15 15 15 15 15 15 15 15 15 15 15 15 15 15 15 1512Columbia 15 15 15 15 15 15 15 15 15 15 15 15 15 15 15 15 15 1513DeSoto15 15 15 15 15 15 15 15 15 15 15 15 15 15 0 0 0 014Dixie15 15 15 15 15 15 15 15 15 15 15 15 15 0 15 15 15 1515Duval15 15 15 15 15 15 15 15 15 15 15 15 15 15 15 15 15 1516Escambia15 15 15 15 15 15 15 15 15 15 15 15 15 15 15 15 15 1517Flagler15 15 15 15 15 15 15 15 15 15 15 15 15 15 15 15 15 1518Franklin15 15 15 15 15 15 15 15 15 15 15 15 15 15 15 15 15 1519Gadsden 15 15 15 15 15 15 15 15 15 15 15 15 15 15 15 15 15 1520Gilchrist15 15 15 15 15 15 15 15 15 15 15 15 15 15 15 15 15 1521Glades15 15 15 15 15 15 15 15 15 15 15 15 15 15 15 15 15 1522Gulf15 15 15 15 15 15 15 15 15 15 15 15 15 15 15 15 15 1523Hamilton15 15 15 15 15 15 15 15 15 15 15 15 15 15 15 15 15 1524Hardee15 15 15 15 15 15 15 15 15 0 15 15 15 15 0 0 0 025Hendry15 15 15 15 15 15 15 15 15 15 15 15 15 15 15 15 15 1526Hernando15 15 15 15 15 15 15 15 15 15 15 15 15 15 15 15 15 1527Highlands15 15 15 15 15 15 15 15 15 15 15 15 15 15 15 15 15 1528Hillsborough15 15 15 15 15 15 15 15 15 15 15 15 15 15 15 15 15 1529Holmes15 15 15 15 15 15 15 15 15 15 15 15 15 15 15 15 15 1530Indian River15 15 15 15 15 15 15 15 15 15 15 15 15 15 15 15 15 1531Jackson15 15 15 15 15 15 15 15 15 15 15 15 15 15 0 0 0 032Jefferson15 15 15 15 15 15 15 15 15 15 15 15 15 15 15 15 15 1533Lafayette15 15 15 15 15 15 15 15 15 15 15 15 15 15 15 15 15 1534Lake15 15 15 15 15 15 15 15 15 15 15 15 15 15 15 15 15 15Clear Evidence of a Professionally Accepted Appraisal Practice in Florida Under Section 194.301, F.S.2020 Cost-of-Sale Deductions (%) Reported by Florida Counties Under Section 193.011(8), F.S.Page 1 of 2359 Use Code Group00 10 40 99 01 02 04 05 06-07 03 08 11-39 41-49 50-69 70-79 80-89 90 91-97Clear Evidence of a Professionally Accepted Appraisal Practice in Florida Under Section 194.301, F.S.2020 Cost-of-Sale Deductions (%) Reported by Florida Counties Under Section 193.011(8), F.S.35Lee15 15 15 15 15 15 15 15 15 15 15 15 15 15 15 15 15 1536Leon15 15 15 15 15 15 15 15 15 15 15 15 15 15 15 15 15 1537Levy15 15 15 15 15 15 15 15 15 15 15 15 15 15 15 15 15 1538Liberty15 15 15 15 15 15 15 15 15 15 15 15 15 15 15 15 15 1539Madison15 15 15 15 15 15 15 15 15 15 15 15 15 15 15 15 15 1540Manatee15 15 15 15 15 15 15 15 15 15 15 15 15 15 15 15 15 1541Marion15 15 15 15 15 15 15 15 15 15 15 15 15 15 15 15 15 1542Martin15 15 15 15 15 15 15 15 15 15 15 15 15 15 15 15 15 1543Miami-Dade15 15 15 15 15 15 15 15 15 15 15 15 15 15 15 15 15 1544Monroe15 15 15 15 15 15 15 15 15 15 15 15 15 15 15 15 15 1545Nassau15 15 15 15 15 15 15 15 15 15 15 15 15 15 15 15 15 1546Okaloosa15 15 15 15 15 15 15 15 15 15 15 15 15 15 15 15 15 1547Okeechobee15 15 15 15 15 15 15 15 15 15 15 15 15 15 15 15 15 1548Orange15 15 15 15 15 15 15 15 15 15 15 15 15 15 15 15 15 1549Osceola15 15 15 15 15 15 15 15 15 15 15 15 15 15 15 15 15 1550Palm Beach15 15 15 15 15 15 15 15 15 15 15 15 15 15 15 15 15 1551Pasco15 15 15 15 15 15 15 15 15 15 15 15 15 15 15 15 15 1552Pinellas15 15 15 15 15 15 15 15 15 15 15 15 15 15 15 15 15 1553Polk15 15 15 15 15 15 15 15 15 15 15 15 15 15 15 15 15 1554Putnam15 15 15 15 15 15 15 15 15 15 15 15 15 15 15 15 15 1555Santa Rosa15 15 15 15 15 15 15 15 15 15 15 15 15 15 15 15 15 1556Sarasota15 15 15 15 15 15 15 15 15 15 15 15 15 15 15 15 15 1557Seminole15 15 15 15 15 15 15 15 15 15 15 15 15 15 15 15 15 1558St. Johns15 15 15 15 15 15 15 15 15 15 15 15 15 15 15 15 15 1559St. Lucie15 15 15 15 15 15 15 15 15 15 15 15 15 15 15 15 15 1560Sumter15 15 15 15 15 15 15 15 15 15 15 15 15 15 15 15 15 1561Suwannee15 15 15 15 15 15 15 15 15 15 15 15 15 15 0 0 0 062Taylor15 15 15 15 15 15 15 15 15 15 15 15 15 15 15 15 15 1563Union15 15 15 15 15 15 15 15 15 15 15 15 15 15 15 15 15 1564Volusia15 15 15 15 15 15 15 15 15 15 15 15 15 15 15 15 15 1565Wakulla15 15 15 15 15 15 15 15 15 15 15 15 15 15 15 15 15 1566Walton15 15 15 15 15 15 15 15 15 15 15 15 15 15 15 15 15 1567Washington15 15 15 15 15 15 15 15 15 15 15 15 15 15 15 15 15 15Page 2 of 2360 Use Code Group00 10 40 99 01 02 04 05 06-07 03 08 11-39 41-49 50-69 70-79 80-89 90 91-971Alachua15 15 15 15 15 15 15 15 15 10 15 10 10 15 15 15 15 152Baker15 15 15 15 15 15 15 15 15 15 15 15 15 15 15 15 15 153Bay15 15 15 15 15 15 15 15 15 15 15 15 15 15 15 15 15 154Bradford15 15 15 15 15 15 15 15 15 15 15 15 15 15 0 0 0 05Brevard15 15 15 15 15 15 15 15 15 15 15 15 15 15 15 15 15 156Broward10 10 10 10 10 10 10 10 10 10 10 10 10 10 10 10 10 107Calhoun 15 15 15 15 15 15 15 15 15 15 15 15 15 15 15 15 15 158Charlotte15 15 15 15 15 15 15 15 15 15 15 15 15 15 15 15 15 159Citrus15 15 15 15 15 15 15 15 15 15 15 15 15 15 15 15 15 1510Clay15 15 15 15 15 15 15 15 15 15 15 15 15 15 15 15 15 1511Collier15 15 15 15 15 15 15 15 15 15 15 15 15 15 15 15 15 1512Columbia 15 15 15 15 15 15 15 15 15 15 15 15 15 15 15 15 15 1513DeSoto15 15 15 15 15 15 15 15 15 15 15 15 15 15 0 0 0 014Dixie15 15 15 15 15 15 15 15 15 15 15 15 15 0 15 15 15 1515Duval15 15 15 15 15 15 15 15 15 15 15 15 15 15 15 15 15 1516Escambia15 15 15 15 15 15 15 15 15 15 15 15 15 15 15 15 15 1517Flagler15 15 15 15 15 15 15 15 15 15 15 15 15 15 15 15 15 1518Franklin15 15 15 15 15 15 15 15 15 15 15 15 15 15 15 15 15 1519Gadsden 15 15 15 15 15 15 15 15 15 15 15 15 15 15 15 15 15 1520Gilchrist15 15 15 15 15 15 15 15 15 15 15 15 15 15 15 15 15 1521Glades15 15 15 15 15 15 15 15 15 15 15 15 15 15 15 15 15 1522Gulf15 15 15 15 15 15 15 15 15 15 15 15 15 15 15 15 15 1523Hamilton15 15 15 15 15 15 15 15 15 15 15 15 15 15 15 15 15 1524Hardee15 15 15 15 15 15 15 15 15 0 15 15 15 15 0 0 0 025Hendry15 15 15 15 15 15 15 15 15 15 15 15 15 15 15 15 15 1526Hernando15 15 15 15 15 15 15 15 15 15 15 15 15 15 15 15 15 1527Highlands15 15 15 15 15 15 15 15 15 15 15 15 15 15 15 15 15 1528Hillsborough15 15 15 15 15 15 15 15 15 15 15 15 15 15 15 15 15 1529Holmes15 15 15 15 15 15 15 15 15 15 15 15 15 15 15 15 15 1530Indian River15 15 15 15 15 15 15 15 15 15 15 15 15 15 15 15 15 1531Jackson15 15 15 15 15 15 15 15 15 15 15 15 15 15 0 0 0 032Jefferson15 15 15 15 15 15 15 15 15 15 15 15 15 15 15 15 15 1533Lafayette15 15 15 15 15 15 15 15 15 15 15 15 15 15 15 15 15 1534Lake15 15 15 15 15 15 15 15 15 15 15 15 15 15 15 15 15 15Clear Evidence of a Professionally Accepted Appraisal Practice in Florida Under Section 194.301, F.S.2021 Cost-of-Sale Deductions (%) Reported by Florida Counties Under Section 193.011(8), F.S.Page 1 of 2361 Use Code Group00 10 40 99 01 02 04 05 06-07 03 08 11-39 41-49 50-69 70-79 80-89 90 91-97Clear Evidence of a Professionally Accepted Appraisal Practice in Florida Under Section 194.301, F.S.2021 Cost-of-Sale Deductions (%) Reported by Florida Counties Under Section 193.011(8), F.S.35Lee15 15 15 15 15 15 15 15 15 15 15 15 15 15 15 15 15 1536Leon15 15 15 15 15 15 15 15 15 15 15 15 15 15 15 15 15 1537Levy15 15 15 15 15 15 15 15 15 15 15 15 15 15 15 15 15 1538Liberty15 15 15 15 15 15 15 15 15 15 15 15 15 15 15 15 15 1539Madison15 15 15 15 15 15 15 15 15 15 15 15 15 15 15 15 15 1540Manatee15 15 15 15 15 15 15 15 15 15 15 15 15 15 15 15 15 1541Marion15 15 15 15 15 15 15 15 15 15 15 15 15 15 15 15 15 1542Martin15 15 15 15 15 15 15 15 15 15 15 15 15 15 15 15 15 1543Miami-Dade15 15 15 15 15 15 15 15 15 15 15 15 15 15 15 15 15 1544Monroe15 15 15 15 15 15 15 15 15 15 15 15 15 15 15 15 15 1545Nassau15 15 15 15 15 15 15 15 15 15 15 15 15 15 15 15 15 1546Okaloosa15 15 15 15 15 15 15 15 15 15 15 15 15 15 15 15 15 1547Okeechobee15 15 15 15 15 15 15 15 15 15 15 15 15 15 15 15 15 1548Orange15 15 15 15 15 15 15 15 15 15 15 15 15 15 15 15 15 1549Osceola15 15 15 15 15 15 15 15 15 15 15 15 15 15 15 15 15 1550Palm Beach15 15 15 15 15 15 15 15 15 15 15 15 15 15 15 15 15 1551Pasco15 15 15 15 15 15 15 15 15 15 15 15 15 15 15 15 15 1552Pinellas15 15 15 15 15 15 15 15 15 15 15 15 15 15 15 15 15 1553Polk15 15 15 15 15 15 15 15 15 15 15 15 15 15 15 15 15 1554Putnam15 15 15 15 15 15 15 15 15 15 15 15 15 15 15 15 15 1555Santa Rosa15 15 15 15 15 15 15 15 15 15 15 15 15 15 15 15 15 1556Sarasota15 15 15 15 15 15 15 15 15 15 15 15 15 15 15 15 15 1557Seminole15 15 15 15 15 15 15 15 15 15 15 15 15 15 15 15 15 1558St. Johns15 15 15 15 15 15 15 15 15 15 15 15 15 15 15 15 15 1559St. Lucie15 15 15 15 15 15 15 15 15 15 15 15 15 15 15 15 15 1560Sumter15 15 15 15 15 15 15 15 15 15 15 15 15 15 15 15 15 1561Suwannee15 15 15 15 15 15 15 15 15 15 15 15 15 15 0 0 0 062Taylor15 15 15 15 15 15 15 15 15 15 15 15 15 15 15 15 15 1563Union15 15 15 15 15 15 15 15 15 15 15 15 15 15 15 15 15 1564Volusia15 15 15 15 15 15 15 15 15 15 15 15 15 15 15 15 15 1565Wakulla15 15 15 15 15 15 15 15 15 15 15 15 15 15 15 15 15 1566Walton15 15 15 15 15 15 15 15 15 15 15 15 15 15 15 15 15 1567Washington15 15 15 15 15 15 15 15 15 15 15 15 15 15 15 15 15 15Page 2 of 2362 Use Code Group00 10 40 99 01 02 04 05 06-07 03 08 11-39 41-49 50-69 70-79 80-89 90 91-971Alachua15 15 15 15 15 15 15 15 15 10 15 10 10 15 15 15 15 152Baker15 15 15 15 15 15 15 15 15 15 15 15 15 15 15 15 15 153Bay15 15 15 15 15 15 15 15 15 15 15 15 15 15 15 15 15 154Bradford15 15 15 15 15 15 15 15 15 15 15 15 15 15 0 0 0 05Brevard15 15 15 15 15 15 15 15 15 15 15 15 15 15 15 15 15 156Broward10 10 10 10 10 10 10 10 10 10 10 10 10 10 10 10 10 107Calhoun 15 15 15 15 15 15 15 15 15 15 15 15 15 15 15 15 15 158Charlotte15 15 15 15 15 15 15 15 15 15 15 15 15 15 15 15 15 159Citrus15 15 15 15 15 15 15 15 15 15 15 15 15 15 15 15 15 1510Clay15 15 15 15 15 15 15 15 15 15 15 15 15 15 15 15 15 1511Collier15 15 15 15 15 15 15 15 15 15 15 15 15 15 15 15 15 1512Columbia 15 15 15 15 15 15 15 15 15 15 15 15 15 15 15 15 15 1513DeSoto15 15 15 15 15 15 15 15 15 15 15 15 15 15 0 0 0 014Dixie15 15 15 15 15 15 15 15 15 15 15 15 15 0 15 15 15 1515Duval15 15 15 15 15 15 15 15 15 15 15 15 15 15 15 15 15 1516Escambia15 15 15 15 15 15 15 15 15 15 15 15 15 15 15 15 15 1517Flagler15 15 15 15 15 15 15 15 15 15 15 15 15 15 15 15 15 1518Franklin15 15 15 15 15 15 15 15 15 15 15 15 15 15 15 15 15 1519Gadsden 15 15 15 15 15 15 15 15 15 15 15 15 15 15 15 15 15 1520Gilchrist15 15 15 15 15 15 15 15 15 15 15 15 15 15 15 15 15 1521Glades15 15 15 15 15 15 15 15 15 15 15 15 15 15 15 15 15 1522Gulf15 15 15 15 15 15 15 15 15 15 15 15 15 15 15 15 15 1523Hamilton15 15 15 15 15 15 15 15 15 15 15 15 15 15 15 15 15 1524Hardee15 15 15 15 15 15 15 15 15 0 15 15 15 15 0 0 0 025Hendry15 15 15 15 15 15 15 15 15 15 15 15 15 15 15 15 15 1526Hernando15 15 15 15 15 15 15 15 15 15 15 15 15 15 15 15 15 1527Highlands15 15 15 15 15 15 15 15 15 15 15 15 15 15 15 15 15 1528Hillsborough15 15 15 15 15 15 15 15 15 15 15 15 15 15 15 15 15 1529Holmes15 15 15 15 15 15 15 15 15 15 15 15 15 15 15 15 15 1530Indian River15 15 15 15 15 15 15 15 15 15 15 15 15 15 15 15 15 1531Jackson15 15 15 15 15 15 15 15 15 15 15 15 15 15 0 0 0 032Jefferson15 15 15 15 15 15 15 15 15 15 15 15 15 15 15 15 15 1533Lafayette15 15 15 15 15 15 15 15 15 15 15 15 15 15 15 15 15 1534Lake15 15 15 15 15 15 15 15 15 15 15 15 15 15 15 15 15 15Clear Evidence of a Professionally Accepted Appraisal Practice in Florida Under Section 194.301, F.S.2022 Cost-of-Sale Deductions (%) Reported by Florida Counties Under Section 193.011(8), F.S.Page 1 of 2363 Use Code Group00 10 40 99 01 02 04 05 06-07 03 08 11-39 41-49 50-69 70-79 80-89 90 91-97Clear Evidence of a Professionally Accepted Appraisal Practice in Florida Under Section 194.301, F.S.2022 Cost-of-Sale Deductions (%) Reported by Florida Counties Under Section 193.011(8), F.S.35Lee15 15 15 15 15 15 15 15 15 15 15 15 15 15 15 15 15 1536Leon15 15 15 15 15 15 15 15 15 15 15 15 15 15 15 15 15 1537Levy15 15 15 15 15 15 15 15 15 15 15 15 15 15 15 15 15 1538Liberty15 15 15 15 15 15 15 15 15 15 15 15 15 15 15 15 15 1539Madison15 15 15 15 15 15 15 15 15 15 15 15 15 15 15 15 15 1540Manatee15 15 15 15 15 15 15 15 15 15 15 15 15 15 15 15 15 1541Marion15 15 15 15 15 15 15 15 15 15 15 15 15 15 15 15 15 1542Martin15 15 15 15 15 15 15 15 15 15 15 15 15 15 15 15 15 1543Miami-Dade15 15 15 15 15 15 15 15 15 15 15 15 15 15 15 15 15 1544Monroe15 15 15 15 15 15 15 15 15 15 15 15 15 15 15 15 15 1545Nassau15 15 15 15 15 15 15 15 15 15 15 15 15 15 15 15 15 1546Okaloosa15 15 15 15 15 15 15 15 15 15 15 15 15 15 15 15 15 1547Okeechobee15 15 15 15 15 15 15 15 15 15 15 15 15 15 15 15 15 1548Orange15 15 15 15 15 15 15 15 15 15 15 15 15 15 15 15 15 1549Osceola15 15 15 15 15 15 15 15 15 15 15 15 15 15 15 15 15 1550Palm Beach15 15 15 15 15 15 15 15 15 15 15 15 15 15 15 15 15 1551Pasco15 15 15 15 15 15 15 15 15 15 15 15 15 15 15 15 15 1552Pinellas15 15 15 15 15 15 15 15 15 15 15 15 15 15 15 15 15 1553Polk15 15 15 15 15 15 15 15 15 15 15 15 15 15 15 15 15 1554Putnam15 15 15 15 15 15 15 15 15 15 15 15 15 15 15 15 15 1555Santa Rosa15 15 15 15 15 15 15 15 15 15 15 15 15 15 15 15 15 1556Sarasota15 15 15 15 15 15 15 15 15 15 15 15 15 15 15 15 15 1557Seminole15 15 15 15 15 15 15 15 15 15 15 15 15 15 15 15 15 1558St. Johns15 15 15 15 15 15 15 15 15 15 15 15 15 15 15 15 15 1559St. Lucie15 15 15 15 15 15 15 15 15 15 15 15 15 15 15 15 15 1560Sumter15 15 15 15 15 15 15 15 15 15 15 15 15 15 15 15 15 1561Suwannee15 15 15 15 15 15 15 15 15 15 15 15 15 15 0 0 0 062Taylor15 15 15 15 15 15 15 15 15 15 15 15 15 15 15 15 15 1563Union15 15 15 15 15 15 15 15 15 15 15 15 15 15 15 15 15 1564Volusia15 15 15 15 15 15 15 15 15 15 15 15 15 15 15 15 15 1565Wakulla15 15 15 15 15 15 15 15 15 15 15 15 15 15 15 15 15 1566Walton15 15 15 15 15 15 15 15 15 15 15 15 15 15 15 15 15 1567Washington15 15 15 15 15 15 15 15 15 15 15 15 15 15 15 15 15 15Page 2 of 2364 Attachment “B” Documents pertaining to a July 2020 decision of Florida’s First District Court of Appeal upholding a Department of Revenue (DOR) probable cause review containing various findings that supported certain VAB decisions in which the VAB made cost of sale deductions in revising just value assessments 365 FIRST DISTRICT COURT OF APPEAL STATE OF FLORIDA _____________________________ No. 1D19-2596 _____________________________ ED CRAPO, as Alachua County Property Appraiser, Appellant, v. FLORIDA DEPARTMENT OF REVENUE, Appellee. _____________________________ On appeal from Florida Department of Revenue. Jim Zingale, Executive Director. July 14, 2020 PER CURIAM. AFFIRMED. B.L. THOMAS, OSTERHAUS, and BILBREY, JJ., concur. _____________________________ Not final until disposition of any timely and authorized motion under Fla. R. App. P. 9.330 or 9.331. _____________________________ 366 2 John C. Dent, Jr. and Jennifer A. McClain of Dent & McClain, Chartered, Sarasota, for Appellant. Ashley Moody, Attorney General, Timothy E. Dennis, Chief Assistant Attorney General, and Franklin Sandrea-Rivero, Assistant Attorney General, Tallahassee, for Appellee. 367 368 369 370 371 372 373 374 375 376 377 378 379 380 381 382 383 384 385 386 387 Attachment “C” Advisory memorandum, dated March 25, 2022, from DOR to a VAB attorney regarding cost of sale deductions in the income capitalization approach to just valuations 388 Advisory Memorandum From: Stephen J. Keller Chief Legal Counsel for Property Tax Litigation and VAB Oversight, Florida Department of Revenue To: Sheryl A. Edwards Legal Counsel to the Sarasota County Value Adjustment Board Date: March 25, 2022 Subject: Advisory Assistance on Mathematically Correct Methods for Deducting Costs of Sale in the Income Capitalization Approach Introduction and Background This advisory memorandum is in response to a request, dated January 23, 2022, from the attorney for the Sarasota County Value Adjustment Board (VAB) to the Department of Revenue (DOR). Attached hereto are nine Exhibits (consisting of 14 pages) discussed herein where applicable. Exhibit 1 is the VAB attorney’s request for advisory assistance, which states: “As you are aware, the undersigned represents the Sarasota County Value Adjustment Board. In my capacity as the Attorney for the Sarasota VAB, I have observed the use of various methods of deducting the costs of sale in the income capitalization approach utilized by both the property appraiser’s office and special magistrates. Such methods include various techniques of adjusting overall capitalization rates to effectuate cost of sale deductions in arriving at just value.” “Since the special magistrates have not received any specific guidance from the Department of Revenue on this Florida statutory issue, I request the Department of Revenue provide, as soon as possible, specific guidance on the correct methods for making the cost of sale deductions in the income capitalization approach including the correct methods for adjusting overall capitalization rates to effectuate the cost of sale deductions in the income capitalization approach.” Prior to the VAB attorney’s request, the Sarasota County Property Appraiser’s Office (SCPAO) complained to DOR that some written decisions of the 2020 Sarasota County VAB contained incorrect amounts for cost of sale deductions in the income capitalization 389 Page 2 of 11 approach because such amounts did not equal the cost of sale percentages reported by SCPAO to DOR on the 2020 Form DR-493. SCPAO alleged the VAB decisions contained “…an erroneous mathematical process.” We agree with SCPAO and the VAB attorney that the 15 percent cost of sale deduction SCPAO reports on Form DR-493 is a professionally accepted appraisal practice and is, therefore, the correct cost of sale deduction to apply in the VAB process. The core issue to be addressed in this advisory assistance is the correct mathematical procedures for making the correct cost of sale deduction in the income capitalization approach to just valuation. This memorandum is consistent with our prior communications, dated February 16 and 22, 2022, to SCPAO and the VAB attorney regarding correct methods for deducting costs of sale in the income capitalization approach. Based on SCPAO’s income capitalization approaches presented as evidence in some 2021 VAB proceedings and on our teleconference with SCPAO on March 1, 2022, we believe SCPAO understands and agrees with the correct methods presented in this advisory memorandum. Based on the VAB attorney’s communication to special magistrates on February 23, 2022, and on our teleconference with the VAB attorney on March 4, 2022, we believe the VAB attorney understands and agrees with the correct methods presented herein. Constitutional Requirement for Just Valuations for Ad Valorem Tax Purposes Florida’s Constitution requires the Legislature to enact general law to secure a just valuation of all property for ad valorem taxation. See Article VII, Section 4, of the Florida Constitution. In Sunset Harbour Condominium Association v. Robbins, 914 So. 2d 925, 931 (Fla. 2005), the Florida Supreme Court explained the Legislature’s responsibility for just valuation standards, as follows: “While the Florida Constitution requires that “[b]y general law regulations shall be prescribed which shall secure a just valuation of all property,” art. VII, § 4, Fla. Const., the framers of the constitution delegated to the Legislature the responsibility for deciding the specifics of how that “just valuation” would be secured.” The Legislature’s enactments for just valuations must be applied to all property. See Sunset Harbour at 931, citing Interlachen Lakes Estates, Inc. v. Snyder, 304 So. 2d 433, 434 (Fla. 1973). The orderly and uniform application of state law is an important public policy. See Crossings at Fleming Island v. Echeverri, 991 So. 2d 793, 797 (Fla. 2008). Within the context and scope of their respective duties, property appraisers, value adjustment boards, and courts must follow the same legal standards. See Countryside Country Club, Inc. v. Smith, 573 So. 2d 14, 15-16 (Fla. 2nd DCA 1990). 390 Page 3 of 11 This “same standard” requirement is also reflected in section 194.301, F.S. Florida Law Provides for the Correct Calculation and Uniform Application of Cost of Sale Deductions in Arriving at Just Valuations of Property for Ad Valorem Tax Purposes Section 193.011, F.S., provides eight just valuation factors which, after 2009 legislation, are now incorporated into section 194.301, F.S., in three places. The 2009 legislation also enacted four additional determinative standards for just valuations, as follows: 1) compliance with professionally accepted appraisal practices; 2) avoidance of arbitrarily different appraisal practices within groups of comparable property within the same county; 3) avoidance of superseded case law; and 4) correct application of an appropriate appraisal methodology. After the 2009 legislation, each of the parts of sections 193.011, 194.301, and 194.3015, F.S., must now be interpreted and applied together so that each part is given appropriate meaning consistent with the higher standard of care described above. Section 193.011(8), F.S., generally referred to as the “cost of sale” factor or the “net proceeds of sale” factor, provides: “The net proceeds of the sale of the property, as received by the seller, after deduction of all of the usual and reasonable fees and costs of the sale, including the costs and expenses of financing, and allowance for unconventional or atypical terms of financing arrangements. When the net proceeds of the sale of any property are utilized, directly or indirectly, in the determination of just valuation of realty of the sold parcel or any other parcel under the provisions of this section, the property appraiser, for the purposes of such determination, shall exclude any portion of such net proceeds attributable to payments for household furnishings or other items of personal property.” In this statute, the term “net proceeds” denotes a lower amount in dollars remaining after the math operation of subtracting the “usual and reasonable fees and costs of the sale“ (generally called “costs of sale”) from a higher starting number also expressed in dollars. The term “after deduction” likewise denotes the math operation of subtracting the costs of sale, an amount likewise expressed in dollars but which is also expressed as a percentage of the higher starting number. Notably, in Oyster Pointe Condo. Assoc., Inc. v. Nolte, 524 So. 2d 415, 418 (Fla. 1988), the Florida Supreme Court, in holding that timeshare marketing costs were not (under timeshare statutes at that time) part of the “reasonable fees and costs of sale” under section 193.011(8), held as follows: 391 Page 4 of 11 “However, as we read section 193.011(8), these costs are not among the “reasonable fees and costs of sale” contemplated by the legislature to be excluded from the ad valorem appraisal process.” This holding is compelling because it is consistent with long-standing, undeniable, mathematical facts and it shows the Florida Supreme Court’s recognition of the legislative intent for the costs of sale to be “excluded from the ad valorem appraisal process” without exception. Applicable law provides for uniform cost of sale deductions, without regard to 1) whether the property was sold, 2) whether mass appraisal or single-property appraisal is used, 3) the appraisal approach used to value the property, or 4) whether appraisal development or just value review by a VAB is involved. Under current law, there is no legal authority for variation in application of cost of sale deductions based on any of the aforementioned four items. While section 193.011(8), F.S., mentions three possible elements to be deducted, for the following reasons the deduction is generally considered to be for the “usual and reasonable fees and costs of the sale.” For the reasons provided below, neither of the other two possible elements have general applicability. First, the statute mentions an “allowance for unconventional or atypical terms of finance arrangements…” However, by definition, such allowance would be an uncommon occurrence and, accordingly, would not be part of the across-the-board, cost of sale deductions generally applied by property appraisers to all property. Second, the statute provides that “When the net proceeds of sale are utilized…” the property appraiser “shall exclude any portion of such net proceeds attributable…” to personal property. Given that costs of sale have already been deducted to arrive at net proceeds before net proceeds can be utilized, any further deduction for personal property would be, under the statute’s plain language and logic, in addition to the cost of sale deduction. In practice, for the limited situations where an appraisal method for certain property types may involve significant personal property, the standard practice is to deduct the personal property value separate and apart from cost of sale deductions. Based on evidence presented in some VAB proceedings, when personal property value is included in a value indication by the income capitalization approach, SCPAO’s standard practice is to deduct personal property value separate and apart from the 15 percent cost of sale deduction. 392 Page 5 of 11 Because Assessment Uniformity is of Paramount Concern, Cost of Sale Deductions Must be Applied Uniformly Using a Single Standard Section 195.0012, F.S., states in its entirety: “Legislative intent.—It is declared to be the legislative purpose and intent in this entire chapter to recognize and fulfill the state’s responsibility to secure a just valuation for ad valorem tax purposes of all property and to provide for a uniform assessment as between property within each county and property in every other county or taxing district.” Regarding the uniform application of the net proceeds of sale factor, section 193.011(8), F.S., provides in pertinent part: “When the net proceeds of the sale of any property are utilized, directly or indirectly, in the determination of just valuation of realty of the sold parcel or any other parcel under the provisions of this section…” The term “or any other parcel” means the net proceeds of sale factor is to be applied in the just valuation of all property, not just property that was sold or some other subset. Further, the U.S. Supreme Court has also emphasized that “the uniformity and equality required by law” is of paramount concern in property assessment valuations. See Sioux City Bridge Co. v. Dakota County. Nebraska, 260 U.S. 441, 446–47 (1923) (cited by the Florida Supreme Court in Southern Bell Telephone Co. v. Dade County, 275 So. 2d 4, 8 (Fla. 1973). Additionally, in Louisville and Nashville Railroad Co. v. Department of Revenue, State of Fla., 736 F.2d 1495 (11th Cir.1984), a U.S. Court of Appeals addressed disparate treatment among comparable property in applying the cost of sale deduction and held that when comparing valuation practices under review to valuation practices for other comparable property, the overriding consideration is to apply a single standard for both groups. Notably, this holding was specifically based on the net proceeds of sale factor (after cost of sale deductions) in section 193.011(8), F.S. The determinative standard enacted in 2009 in section 194.301(2)(a)3., F.S., precludes assessment valuations “arbitrarily based on appraisal practices that are different from the appraisal practices generally applied by the property appraiser to comparable property within the same county.” This statutory standard is clearly aimed at preventing disparate treatment, like the holdings in the federal cases described above. As explained above, the overriding consideration in administering the cost of sale factor under applicable law is for it to be applied uniformly using a single standard. 393 Page 6 of 11 The Uniform Application of the Cost of Sale Deductions by County Property Appraisers, Over the Course of Several Decades, is a Long-Standing, Professionally Accepted Appraisal Practice In 1967, the Florida Legislature authorized property appraisers to deduct costs of sale in arriving at just valuations for ad valorem tax purposes. See Chapter 67-167, section 1, Laws of Florida (creating subsection 193.021(8), F.S., re-numbered in 1969 as subsection 193.011(8), F.S.). For the 1980 tax year, the across-the-board practice of deducting costs of sale in arriving at just valuations under section 193.011(8) was well-documented in a stipulation of facts that was part of federal litigation involving relative levels of assessment of commercial and industrial property in Florida. In that litigation, a federal trial court granted summary judgment based on the stipulation of facts, which showed cost of sale deductions made by both property appraisers and the Department, for commercial and industrial property, ranging from 13 to 21 percent with the majority of counties showing about 14 to 15 percent for costs of sale for the 1980 tax year. The trial court judgment was appealed and then upheld by a U.S. Court of Appeals in Louisville and Nashville Railroad Co. v. Department of Revenue, State of Fla., 736 F.2d 1495 (11th Cir.1984). In 1982, the Florida Legislature enacted a mechanism for property appraisers to annually report to DOR the cost of sale deductions the property appraiser “made to recorded selling prices or fair market value in arriving at assessed value.” See Chapter 82-388, section 12, Laws of Florida (creating subsection (18) of section 192.001, Florida Statutes). Then, effective September 30, 1982, the Department of Revenue implemented this mechanism by adopting Rule 12D-8.002(4), F.A.C., which states as follows in pertinent part, unchanged since adoption: “Accompanying the assessment roll submitted to the Executive Director shall be, on a form provided by the Department, an accurate tabular summary by property class of any adjustments made to recorded selling prices or fair market value in arriving at assessed value. Complete, clear, and accurate documentation for each adjustment under Section 193.011(8), F.S., exceeding fifteen percent shall accompany this summary detailing how that percentage adjustment was calculated. This documentation shall include individual data for all sales used and a narrative on the procedures used in the study.” This rule provides a reporting threshold of 15 percent, where property appraisers would have to conduct a lot of research and analysis and provide a lot of documentation to justify any reported cost of sale deductions that exceed 15 percent. 394 Page 7 of 11 This reporting threshold was implemented in 1982 to address a very difficult situation where both property appraisers and DOR annually spent inordinate time and effort in attempts to research and identify typical costs of sale for all types of property. There is no law requiring disclosure of these costs and, consequently, the task of conducting market research to support the deductions for all property types proved to be ineffective and unworkable. The reporting threshold rule provided a reasonable solution enabling uniform application of the net proceeds of sale factor (after deducting costs of sale). The professionally accepted practice is for property appraisers to uniformly make and then report the maximum cost of sale deductions allowed by the reporting threshold while, understandably, avoiding the impracticable task of attempting to support the deductions in the absence of reliable data. This widely accepted practice has been the norm for decades and reflects the legal and professional standard of care for applying the cost of sale factor under section 193.011(8), F.S. DOR accepts these deductions with the understanding and belief that the deductions have been applied uniformly to all parcels within each property type listed on Form DR-493. The administration of the cost of sale factor is different from the other seven factors in section 193.011, F.S., in that property appraisers generally apply the other seven factors through their annual appraisal process that includes much work to collect, analyze, and apply property-specific appraisal data related to the other factors (such as size, location, condition, etc.) as applicable. Based on the unique realities and decades of accepted practices described above, the standard of care for applying cost of sale deductions is very different from the standard of care for applying the other seven factors. Therefore, based on facts and applicable law referenced herein, the standard of care for applying cost of sale deductions in the VAB process must be the same as in the appraisal development process. When cost of sale deductions are lawfully made and clearly and accurately reported to DOR, taxpayers, courts, and VABs, the property appraiser complies with applicable law including the statutory standard of professionally accepted appraisal practices. Professional references, which may contain information on professionally accepted appraisal practices, consistently defer to laws and regulations that apply to the intended use of the appraisal which, in the case at hand, is ad valorem taxation in Florida. For example, the Standard on Mass Appraisal of Real Property, published by the International Association of Assessing Officers, states: “If any portion of these 395 Page 8 of 11 standards is found to be in conflict with the Uniform Standards of Professional Appraisal Practice (USPAP) or state laws, USPAP and state laws shall govern.” 1 The Competency Rule of the Uniform Standards of Professional Appraisal Practice, 2020-2021 Edition (USPAP), requires appraisers to recognize and comply with laws and regulations that apply to the appraiser or to the appraisal assignment.2 The form on which property appraisers report their cost of sale deductions is known as Form DR-493. Annual copies of these completed forms are available on DOR’s website. Exhibits 2 and 3 attached hereto contain statewide summaries showing, for 2020 and 2021, respectively, the cost of sale deductions each county applied in arriving at just valuations and then reported to DOR on Form DR-493. Almost all of Florida’s 67 counties, including Sarasota County, reported cost of sale deductions of 15 percent and this has been the accepted standard practice in Florida for several decades. Given that property appraisers’ cost of sale deductions are a long-standing, well-known, and widely accepted practice and are generally made uniformly and across-the-board in accordance with applicable law, such deductions are a professionally accepted appraisal practice, which VABs and their special magistrates must apply as well. Consistent with law and professionally accepted appraisal practices, SCPAO has an expressed, professionally accepted policy of making and reporting 15 percent cost of sale deductions in arriving at just valuations under Florida law. Accordingly, in just valuation reviews, the Sarasota County VAB and its special magistrates are compelled by law to correctly apply 15 percent cost of sale deductions without double-counting. Methods of Deducting Costs of Sale in the Income Capitalization Approach to Just Valuations SCPAO alleges that in certain written decisions of the 2020 VAB, the special magistrate erred “by using an erroneous mathematical process”, resulting in cost of sale deductions not equal to the cost of sale deductions reported by SCPAO on Form DR- 493. We agree with SCPAO that the 15 percent deduction SCPAO reported on Form DR- 493 is the correct cost of sale deduction to apply in the VAB process. The VAB attorney then requested that DOR provide “…specific guidance on the correct methods for making the cost of sale deductions in the income capitalization approach 1 See International Association of Assessing Officers, Standard on Mass Appraisal of Real Property (Kansas City, MO: International Association of Assessment Officers, July 2017), title page. 2 See Appraisal Standards Board, Uniform Standards of Professional Appraisal Practice, 2020- 2021 Edition (Washington, DC: Appraisal Foundation), pages 11-12. 396 Page 9 of 11 including the correct methods for adjusting overall capitalization rates to effectuate the cost of sale deductions in the income capitalization approach.” The issues presented to DOR by SCPAO and the VAB attorney involve mathematical procedures in the context of Florida ad valorem tax law. Thus, the solutions to these issues require math problem solving in the context of just valuations under such law. For educational purposes, attached hereto as Exhibit 4 is a copy of the new Florida Mathematical Thinking and Reasoning Standards (consisting of four pages) published on the Florida Department of Education’s website. These standards contain information relevant for understanding the solutions to the math-related just valuation problems presented to DOR by SCPAO and the VAB attorney. The Florida Mathematical Thinking and Reasoning Standards call for representing math solutions in multiple ways and for assessing the reasonableness of math solutions using relevant benchmarks (see pages 2 and 4 of Exhibit 4). In the case at hand, the appropriate benchmarks are the subtraction procedures provided in section 193.011(8), F.S., as described above on page 3 and as presented as tabular Method 1 in Exhibits 5 and 8 attached hereto. In the income capitalization approach, cost of sale deductions are addressed differently in two types of situations: those involving the millage rate (stated tax rate) and those not involving the millage rate. Because the mathematical issues involved are different in these two situations, they are addressed separately below where multiple examples of both correct and erroneous methods are presented for each situation. Methods of Deducting Costs of Sale in Income Capitalization Approaches Not Involving Millage Exhibit 5 attached hereto contains mathematically correct methods of deducting costs of sale in income capitalization approaches not involving millage. For educational purposes, these methods are presented in both algebraic format and tabular format. The algebraic format uses a set of defined just valuation symbols and some algebraic equations, while the tabular format uses just valuation labels and numbers. As shown by the just values highlighted in yellow, each method in Exhibit 5 yields the same result. As stated in Exhibit 5, tabular Method 1 is the best method because it deducts costs of sale directly in dollars, which is clear, transparent, easy to understand, and less prone to error. It also follows the subtraction steps provided in section 193.011(8), F.S., as described above on page 3 of this advisory memorandum. Tabular Method 2 in Exhibit 5 deducts costs of sale indirectly by increasing the capitalization rate by an amount that results in a cost of sale deduction and a just value equal to those from Method 1 (the best method). 397 Page 10 of 11 In non-millage situations in the income capitalization approach, any methods of deducting costs of sale by increasing capitalization rates must result in the same just value as tabular Method 1 in Exhibit 5 would produce using the same input variables. A Florida appellate court has held that a capitalization rate cannot be manipulated in a way that circumvents applicable law. See Holly Ridge Ltd. Partnership v. Pritchett, 936 So.2d 694, 697-698 (Fla. 5th DCA 2006), rehearing denied, where the Court held a value assessment was invalid after finding that the applicable statutory criteria had been circumvented by improper manipulation of a capitalization rate. For educational purposes, Exhibit 6 attached hereto contains two examples of mathematically erroneous methods resulting in incorrect cost of sale deductions and incorrect just values (highlighted in yellow). For comparison purposes, Exhibit 6 uses the same input variables used in Exhibit 5 (net operating income and unadjusted capitalization rate), and lists the correct value from Exhibit 5 beside the erroneous values. Methods of Deducting Costs of Sale in Income Capitalization Approaches Involving Millage Exhibits 7 and 8 attached hereto contain mathematically correct methods of deducting costs of sale in income capitalization approaches involving millage. Each of these methods uses the same input variables (net operating income, unadjusted capitalization rate, and millage rate) and yields the same just value. Exhibit 7 presents correct methods in algebraic format and Exhibit 8 presents correct methods in tabular format. As shown by the just values highlighted in yellow in Exhibits 7 and 8, each method yields the same correct result. As stated in Exhibit 8, tabular Method 1 is the best method because it deducts costs of sale directly in dollars, which is clear, transparent, easy to understand, and less prone to error. In deducting costs of sale, it follows the subtraction steps consistent with terminology in section 193.011(8), F.S., as described above on page 3 of this advisory memorandum. However, as shown in Exhibit 8, Method 1 requires applying the effective tax rate (ETR) to arrive at a preliminary value from which costs of sale can then be transparently subtracted to arrive at a correct just value. Method 2 in Exhibit 8 deducts costs of sale indirectly by increasing the unadjusted capitalization rate by an amount that results in a cost of sale deduction and a just value equal to those from Method 1 (the best method). In income capitalization approaches involving millage, any methods of deducting costs of sale by increasing capitalization rates must result in the same just value as Method 1 in Exhibit 8 would produce using the same input variables. A Florida appellate court has 398 Page 11 of 11 held that a capitalization rate cannot be manipulated in a way that circumvents applicable law. See Holly Ridge Ltd. Partnership v. Pritchett, 936 So.2d 694, 697-698 (Fla. 5th DCA 2006), rehearing denied, where the Court held a value assessment was invalid after finding that the applicable statutory criteria had been circumvented by improper manipulation of a capitalization rate. Method 3 in Exhibits 7 and 8 deals with the interdependency between ad valorem tax and just value by simultaneously calculating them using Excel’s iterative calculations, providing proof supporting the other methods. As shown in Exhibit 8, the Confirmation Method provides further proof supporting the other methods. For educational purposes, Exhibit 9 shows four examples of mathematically erroneous methods in income capitalization approaches involving millage, resulting in erroneous cost of sale deductions and incorrect just values (highlighted in yellow). For comparison purposes, Exhibit 9 uses the same input variables used in Exhibit 8 (net operating income, unadjusted capitalization rate, and millage rate) and lists the correct value from Exhibit 8 beside the incorrect values. In conclusion, we express our appreciation to SCPAO and the Sarasota County VAB attorney for their cooperation and assistance in this matter. / 399 SHERYL A. EDWARDS, ESQUIRE BOARD CERTIFIED REAL ESTATE ATTORNEY (FL) Admitted in Florida and New York FILE: 3599-1 January 13, 2022 via email only: steve.keller@floridarevenue.com Stephen J. Keller Chief Legal Counsel - Property Tax Litigation and Value Adjustment Board Board Oversight, Office of the General Counsel Department of Revenue P.O. Box 6668 Tallahassee, FL 32314-6668 Re: Request for Advisory Assistance regarding Cost of Sale Adjustment in Applying Income Approach to Value Dear Mr. Keller: As you are aware, the undersigned represents the Sarasota County Value Adjustment Board. In my capacity as the Attorney for the Sarasota VAB, I have observed the use of various methods of deducting the costs of sale in the income capitalization approach utilized by both the property appraiser’s office and special magistrates. Such methods include various techniques of adjusting overall capitalization rates to effectuate cost of sale deductions in arriving at just value. Since the special magistrates have not received any specific guidance from the Department of Revenue on this Florida statutory issue, I request the Department of Revenue provide, as soon as possible, specific guidance on the correct methods for making the cost of sale deductions in the income capitalization approach including the correct methods for adjusting overall capitalization rates to effectuate the cost of sale deductions in the income capitalization approach. Thank you for your assistance. Sincerely, THE EDWARDS LAW FIRM, PL By: /s/ Sheryl A. Edwards Sheryl A. Edwards, Esquire Email: sedwards@edwards-lawfirm.com cc: Sarasota County Value Adjustment Board Clerk 500 S. WASHINGTON BOULEVARD, SUITE 400, SARASOTA, FL 34236 TEL: 941-363-0110 • FAX: 941-952-9111 •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|Page Florida K-12 Mathematical Thinking and Reasoning Standards MTR: Because Math Matters Florida students are expected to engage with mathematics through the Mathematical Thinking and Reasoning (MTR) Standards. These standards are written in clear language so all stakeholders can understand them and students can use them as self-monitoring tools. The MTR Standards promote deeper learning and understanding of mathematics. The clarifications are included to guide teachers in the integration of the MTR Standards within mathematics instruction. MA.K12.MTR.1.1 Actively participate in effortful learning both individually and collectively. Mathematicians who participate in effortful learning both individually and with others: x Analyze the problem in a way that makes sense given the task. x Ask questions that will help with solving the task. x Build perseverance by modifying methods as needed while solving a challenging task. x Stay engaged and maintain a positive mindset when working to solve tasks. x Help and support each other when attempting a new method or approach. Clarifications: Teachers who encourage students to participate actively in effortful learning both individually and with others: x Cultivate a community of growth mindset learners. x Foster perseverance in students by choosing tasks that are challenging. x Develop students’ ability to analyze and problem solve. x Recognize students’ effort when solving challenging problems. ([KLELW3DJH405 2|Page MA.K12.MTR.2.1 Demonstrate understanding by representing problems in multiple ways. Mathematicians who demonstrate understanding by representing problems in multiple ways: x Build understanding through modeling and using manipulatives. x Represent solutions to problems in multiple ways using objects, drawings, tables, graphs and equations. x Progress from modeling problems with objects and drawings to using algorithms and equations. x Express connections between concepts and representations. x Choose a representation based on the given context or purpose. Clarifications: Teachers who encourage students to demonstrate understanding by representing problems in multiple ways: x Help students make connections between concepts and representations. x Provide opportunities for students to use manipulatives when investigating concepts. x Guide students from concrete to pictorial to abstract representations as understanding progresses. x Show students that various representations can have different purposes and can be useful in different situations. MA.K12.MTR.3.1 Complete tasks with mathematical fluency. Mathematicians who complete tasks with mathematical fluency: x Select efficient and appropriate methods for solving problems within the given context. x Maintain flexibility and accuracy while performing procedures and mental calculations. x Complete tasks accurately and with confidence. x Adapt procedures to apply them to a new context. x Use feedback to improve efficiency when performing calculations. Clarifications: Teachers who encourage students to complete tasks with mathematical fluency: x Provide students with the flexibility to solve problems by selecting a procedure that allows them to solve efficiently and accurately. x Offer multiple opportunities for students to practice efficient and generalizable methods. x Provide opportunities for students to reflect on the method they used and determine if a more efficient method could have been used. ([KLELW3DJH406 3|Page MA.K12.MTR.4.1 Engage in discussions that reflect on the mathematical thinking of self and others. Mathematicians who engage in discussions that reflect on the mathematical thinking of self and others: x Communicate mathematical ideas, vocabulary and methods effectively. x Analyze the mathematical thinking of others. x Compare the efficiency of a method to those expressed by others. x Recognize errors and suggest how to correctly solve the task. x Justify results by explaining methods and processes. x Construct possible arguments based on evidence. Clarifications: Teachers who encourage students to engage in discussions that reflect on the mathematical thinking of self and others: x Establish a culture in which students ask questions of the teacher and their peers, and error is an opportunity for learning. x Create opportunities for students to discuss their thinking with peers. x Select, sequence and present student work to advance and deepen understanding of correct and increasingly efficient methods. x Develop students’ ability to justify methods and compare their responses to the responses of their peers. MA.K12.MTR.5.1 Use patterns and structure to help understand and connect mathematical concepts. Mathematicians who use patterns and structure to help understand and connect mathematical concepts: x Focus on relevant details within a problem. x Create plans and procedures to logically order events, steps or ideas to solve problems. x Decompose a complex problem into manageable parts. x Relate previously learned concepts to new concepts. x Look for similarities among problems. x Connect solutions of problems to more complicated large-scale situations. Clarifications: Teachers who encourage students to use patterns and structure to help understand and connect mathematical concepts: x Help students recognize the patterns in the world around them and connect these patterns to mathematical concepts. x Support students to develop generalizations based on the similarities found among problems. x Provide opportunities for students to create plans and procedures to solve problems. x Develop students’ ability to construct relationships between their current understanding and more sophisticated ways of thinking. ([KLELW3DJH407 4|Page MA.K12.MTR.6.1 Assess the reasonableness of solutions. Mathematicians who assess the reasonableness of solutions: x Estimate to discover possible solutions. x Use benchmark quantities to determine if a solution makes sense. x Check calculations when solving problems. x Verify possible solutions by explaining the methods used. x Evaluate results based on the given context. Clarifications: Teachers who encourage students to assess the reasonableness of solutions: x Have students estimate or predict solutions prior to solving. x Prompt students to continually ask, “Does this solution make sense? How do you know?” x Reinforce that students check their work as they progress within and after a task. x Strengthen students’ ability to verify solutions through justifications. MA.K12.MTR.7.1 Apply mathematics to real-world contexts. Mathematicians who apply mathematics to real-world contexts: x Connect mathematical concepts to everyday experiences. x Use models and methods to understand, represent and solve problems. x Perform investigations to gather data or determine if a method is appropriate. x Redesign models and methods to improve accuracy or efficiency. Clarifications: Teachers who encourage students to apply mathematics to real-world contexts: x Provide opportunities for students to create models, both concrete and abstract, and perform investigations. x Challenge students to question the accuracy of their models and methods. x Support students as they validate conclusions by comparing them to the given situation. x Indicate how various concepts can be applied to other disciplines. 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rom:Law Office of Holly E. Cosby, PA To:"Steve Keller"; "Marty G. Rustin"; "n varie" Cc:"CQUINBY@collierappraiser.com"; "askinner@collierappraiser.com"; "jredding@collierappraiser.com" Subject:RE: VAB Collier 2023 0421 varie / Date:Monday, April 24, 2023 2:49:00 PM Attachments:image001.png image002.png Good afternoon, Attorney Keller. As this correspondence was not received until almost 6pm last Friday, this is the first opportunity I have had to review the same, and as with the last inquiry, I needed to move much of my calendar around in order to get to this promptly. With regards to Mr. Varie’s comments regarding what was provided to the Collier County Value Adjustment Board (VAB) for the Final Meeting, the first three communications from the Department of Revenue (DOR), including my responses thereto, were provided to the VAB as part of the initial agenda, which was provided to the VAB (electronically) and published on the Clerk’s website prior to the close of business Friday, April 14th. The fourth communication regarding the 8th Criterion, which was received by my office after 4pm on Friday, April 14th, to which I was not able to fully respond until after 5pm on the same day (Friday, April 14th), was provided via paper to the VAB prior to the commencement of the Final Meeting (which was held on Monday, April 17th at 9am). VAB Administration worked quickly to ensure that the VAB had all DOR correspondence by the time the Final Meeting commenced. With regards to all of Mr. Varie’s comments regarding the VAB receiving copies of evidence and/or information for either of Mr. Varie’s petitions at any time during the VAB session, the same is considered ex parte communication, and should not occur. The VAB received all information as part of the Final Meeting Agenda and as appropriate pursuant to the laws and rules which govern Florida Value Adjustment Boards. With regards to Mr. Varie’s comment about being permitted three minutes to speak during the Final Meeting, that is a VAB parameter, and not controlled by me as VAB Counsel. In fact, Mr. Varie exceeded his three minutes and was permitted to provide the statements he prepared, without interruption. With regards to Mr. Varie’s recounting of the Final Meeting, I did not state anything that was inaccurate or false. At the time of the Final Meeting, other than the fourth communication regarding the 8th Criterion [to which I had responded and which VAB Administration did provide to the VAB] and the instant inquiry, which was received AFTER the Final Meeting, I have not received anything from the DOR that requires additional attention, and had not received anything that required additional attention at the time I made that statement. Further, as promised, I have reached out to all Collier County VAB Appraiser Special Magistrates to ensure that they are aware of the DOR’s communication and the October, 2022 memoranda regarding the application of the 8th Criterion. 414 With regards to Mr. Varie’s comment that I have not looked at the evidence package that was distributed to every petitioner in Collier County, that is not a VAB Attorney function, that is a Special Magistrate function to be performed during hearings and thereafter for recommended decision development, and the Collier County VAB Special Magistrates have done so during their review of the evidence for each petition filed and heard. Many of Mr. Varie’s accounts below are restatements which I have already addressed. I do not hand-pick any Special Magistrate for any VAB. Special Magistrates apply to the VABs for appointments and are appointed so long as they meet the statutory requirements. I believe here it is important to note that I was not even acquainted with Special Magistrate Jonas until after he was appointed to the Collier County VAB. Additionally, Mr. Varie is attempting to rehash the evidence and testimony that was presented during the hearing. Doing so by emailing the DOR is inappropriate. At this time, if Mr. Varie is dissatisfied with the outcome of his VAB hearing, the appropriate venue for any such appeal is the Circuit Court. Mr. Varie has been advised of this several times, and instead continues to pursue such an appeal via complaints to the DOR. On behalf of my client, I implore you to advise this petitioner that his communications have been reviewed and responded to in a timely and thorough manner, and ask that he discontinue these efforts, as his constant harassment of the Collier County VAB, the DOR, and my office abuse the resources and revenue of Collier County and the State of Florida. Respectfully, Holly Cosby Holly E. CosbyLaw Office of Holly E. Cosby, P.A.602 Center RoadFort Myers, Florida 33907(239) 931-0006(239) 418-0006 (fax) This electronic message transmission and any associated files and/or attachments contains information from the Law Office of Holly E. Cosby, P.A. that is considered confidential or privileged. The information is intended solely for the recipient and use by any other party is not authorized. If you are not the intended recipient, be aware that any disclosure, copying, distribution or use of the contents of this information is prohibited. If you have received this electronic transmission in error, please permanently delete this information and notify me immediately by telephone (239-931-0006), or by electronic mail (holly@cosbylaw.com). Additionally, however, Florida has a very broad Public Records Law. Most written communications to or from State and Local Officials regarding State or Local business are public records available to the public and media upon request. Your email communications may therefore be subject to public disclosure. Thank you. From: Steve Keller <Steve.Keller@floridarevenue.com> 415 Sent: Friday, April 21, 2023 5:58 PM To: holly@cosbylaw.com; Marty G. Rustin <marty.rustin@collierclerk.com>; n varie <nvarie@gmail.com> Cc: CQUINBY@collierappraiser.com; askinner@collierappraiser.com; jredding@collierappraiser.com Subject: VAB Collier 2023 0421 varie / Dear Ms. Cosby: By copy of this email I am informing you as VAB attorney of the inquiry in the email below and its attachments, regarding VAB processes in Collier County, and requesting that you, as VAB attorney, review and address these petition issues. Sincerely, Stephen J. Keller Chief Legal Counsel - Property Tax Litigation and Value Adjustment Board Oversight Office of the General Counsel Department of Revenue 850 617 8347 email encryption status [unsecure]; signifies: not encrypted From: n varie <nvarie@gmail.com> Sent: Wednesday, April 19, 2023 10:11 AM To: Steve Keller <Steve.Keller@floridarevenue.com> Subject: Re: VAB Collier 2023 0414 varie / 03 FW: Claification of your letter OPN95-0002 Caution: This email originated from outside the organization. Do not click links or open attachments unless you recognize the sender and know the content is safe. Mr. Keller, I feel it is my responsibility to answer the email from Ms. Cosby (in red below) and I apologize for the delay. I am providing the applicable transcript pages and magistrates recommendations. I am not sure that Ms. Cosby is understanding that the uniformity issue with the 8th criterion is for every petitioner. She did not inform the board of your letter until just as the meeting started. It is also my understanding that Ms. Cosby did not provide any of my correspondence with the board at any time prior to this hearing even though I had asked the clerk that the board members be copied form the initial contact. She only allowed me 3 minutes to speak even though I was the only speaker and that was not enough time to explain a complex issue about the criterion to the board. http://tv.colliergov.net/CablecastPublicSite/show/1678?channel=1 is the link to the hearing video as the transcript is not available but I can give you the brief transcription of the applicable content. I hope you can watch the hearing parts where she explains that nothing you stated in your email the board needs to know about! None of the content of your email was discussed or read by any board member at the meeting. Please forward anything applicable to any parties you deem 416 pertinent. I appreciate your attention in these matters. I am also attaching the recording of my hearing as Ms. Cosby has not indicated she has ever listened to any part of it and only states she does not believe the transcript. 14:34 Chairman Saunders: Is there any action this board needs to take at this time? Ms.Cosby: Not with regards to this hearing his comments during public comments. I don’t find there to be any issues. Chairman Saunders: I understand that. 15:00 Ms. Cosby: I will advise for the board that I did respond to all four DOR inquiries and I have not received anything back from the DOR that advises me that anything that I have provided is unacceptable or needs additional attention at this time. On Apr 15, 2023, at 8:16 AM, Steve Keller <Steve.Keller@floridarevenue.com> wrote: Forwarding VAB response to include additional email addresses for property appraiser. From: Law Office of Holly E. Cosby, PA <holly@cosbylaw.com> Sent: Friday, April 14, 2023 5:10 PM To: Steve Keller <Steve.Keller@floridarevenue.com>; 'Marty G. Rustin' <marty.rustin@collierclerk.com>; 'n varie' <nvarie@gmail.com> Cc: Collier Value Adjustment Board <vabclerk@collierclerk.com> Subject: RE: VAB Collier 2023 0414 varie / 03 FW: Claification of your letter OPN95- 0002 Caution: This email originated from outside the organization. Do not click links or open attachments unless you recognize the sender and know the content is safe. Good afternoon, Mr. Keller. I find it extremely unfair that this correspondence is forwarded to my office after 4pm on a Friday, giving me one hour to address the same before the regular close of business, especially in light of the fact that the Collier County Value Adjustment Board (VAB) Final Meeting is scheduled for next Monday, April 17th, at 9:00 am. The continued, harassing nature of these inquiries placed by Mr. Varie has placed a very heavy burden on my office and VAB Administration, and I feel that needs to be highlighted. With regards to the inquiry below, please note that Mr. Varie compares Lee County to Collier County, and I represent both Value Adjustment Boards. I am aware of the desire for uniformity in VAB operations across the State of Florida, and I can assure you that uniformity among Lee County and Collier County exists. I also hereby advise, in response to your statements and Mr. Varie’s further inquiry: 417 1.There is nothing in the recommended decision for the subject petition to suggest that the Collier County Property Appraiser’s Office (PAO) does not apply the cost of sale/8th Criterion. The magistrate does state that the 8th criterion was “considered” by the PAO but does not state that it was applied. Magistrate cites the PAO evidence package and addendum that contains the letters and several explanations why they “do not” apply the cost of sale. Clearly Ms. Cosby has not looked at the evidence package that was distributed to every petitioner in collier county. 2.The Special Magistrate specifically states that the PAO retained the presumption of correctness, and considered all eight criteria of Florida Statute Section 193.011. This could be based upon evidence and/or testimony. The fact is that there was no testimony other than referring to the “81 page addendum”. The sole evidence was the “81 page addendum”. “Could” is not an option it IS either based on evidence and or testimony. 3.The Form DR-493, which you have attached and which has been filed by the PAO, specifically states that the PAO applied the 8th Criterion. When the property appraiser makes cost of sale deductions uniformly, across-the-board in a use code group, and then reports these deductions on Form DR 493, this establishes a professionally accepted appraisal practice in their respective county. The PAO states they apply the 8th criterion to mass appraisal but they do not apply it in the VAB hearings and Jenny Blaje states that “we use the 15% cost of sale for roll approval from the department of revenue. They are apples and oranges. No you will not find it on there”. When she was asked why the cost of sale is not on the sales comparisons at the VAB hearing. Further the magistrate agreed and "said to move on and read the addendum.” Please see transcript 4.I absolutely agree that the VAB is also required to apply professionally accepted appraisal practices, and all Collier County VAB Special Magistrates do so, per the DOR Training and the attached advisory memorandum, dated October 19, 2022. The VAB did not apply professionally accepted appraisal practices for the Current year hearings. The magistrate is not the board and his/her recommendations do not ensure that professionally accepted appraisal practices were adhered to. Ms. Cosby at the April 17, 2022 did not inform the VAB of their responsibility to do so. As a matter of fact she said they had nothing to worry about and that she took care of it by staying late and answering Mr. Keller. 5.With regards to the PAO evidence you have referenced, as you are 418 addressing PAO actions, I would ask that you provide the same information to the Collier County PAO and their counsel, as any such advice or counsel should not come from my office. 6. There is nothing in the recommended decision for Collier County VAB petition 2022-00561 to suggest that the Special Magistrate based his recommendation on any outdated information provided by the PAO. The magistrates decision absolutely states that his recommendation is based on “an evidence package as well as a market analysis addendum”. This addendum contains copious amounts of outdated information. Further in petition number 2022- 01027 a different magistrate relies on the “ 81 page report” specifically citing “two Florida department of revenue attorney opinion letters. Please see attached. 7. I have previously clarified that the Special Magistrate who presided over Collier VAB petition 2022-00561 is a licensed general appraiser, a licensed real estate broker, has an MAI designation, and has a degree in finance. The Special Magistrate is well aware of the definition of standard industry terminology, including “standard deviation”. The special magistrate was asked specifically if he was familiar with standard deviation and he said “no" 8. While I represent both VABs, I cannot control the actions or inactions of any County Property Appraiser. Just as Mr. Varie inundated the VAB with a volume of inadmissible, irrelevant evidence, so may the Property Appraiser. I cannot control those actions. However, I have complete faith in all appointed Special Magistrates that they have the ability to determine the admissibility and relevance of evidence submitted by the parties. No one is asking Ms. Cosby to control PAO but it is her responsibility to make sure that the magistrates she hand picks do not have premeditated opinions that favor the PAO in the hearings specifically but not limited to their opinion on the cost of sale deductions. It is also her repsonsibilty to inform the VAB board members when they are not following the laws that govern the state of Florida and when they are not uniformity applied. 9. There is nothing within the recommended decision for Collier County VAB petition 2022-00561 which specifically states that the Special Magistrate found the antiquated information provided by the PAO to be relevant, credible, or persuasive, therefore, it is very possible that the well-informed, educated Special Magistrate disregarded said information, but did not specifically state as much in the recommended decision. Magistrate absolutely relied on the evidence package and cited it as credible and relevant his decision as did other magistrates in collier, based on the PAO evidence package which included the outdated material and other errors that they 419 would not allow petitioners to discuss. The petitioner was shut down and referred to the 81 pages, evidence packet and or addendum as referred to in the hearings and in the decisions of the magistrates. 10. I will endeavor to reach out to all Special Magistrates in the near future, to remind them of the attached advisory memorandum, dated October 19, 2022, and ensure that they are aware of the same. The bottom line here is that Mr. Varie is disappointed with the outcome of his VAB hearing, and instead of proceeding to the Circuit Court, as set forth in Florida Statute Sections 194.171 and 194.181, he has decided to continue to harass my office and the Collier County VAB via any and every avenue available. Please accept this as my plea to you, on behalf of my client, to discontinue giving these frivolous inquiries any attention, and see them for what they are, which is harassment intended to cause delay and confusion. Respectfully, Holly Cosby Holly E. CosbyLaw Office of Holly E. Cosby, P.A.602 Center RoadFort Myers, Florida 33907(239) 931-0006(239) 418-0006 (fax) This electronic message transmission and any associated files and/or attachments contains information from the Law Office of Holly E. Cosby, P.A. that is considered confidential or privileged. The information is intended solely for the recipient and use by any other party is not authorized. If you are not the intended recipient, be aware that any disclosure, copying, distribution or use of the contents of this information is prohibited. If you have received this electronic transmission in error, please permanently delete this information and notify me immediately by telephone (239-931-0006), or by electronic mail (holly@cosbylaw.com). Additionally, however, Florida has a very broad Public Records Law. Most written communications to or from State and Local Officials regarding State or Local business are public records available to the public and media upon request. Your email communications may therefore be subject to public disclosure. Thank you. 420 From: Steve Keller <Steve.Keller@floridarevenue.com> Sent: Friday, April 14, 2023 4:04 PM To: Law Office of Holly E. Cosby, PA <holly@cosbylaw.com>; Marty G. Rustin <marty.rustin@collierclerk.com>; n varie <nvarie@gmail.com> Subject: VAB Collier 2023 0414 varie / 03 FW: Claification of your letter OPN95-0002 To: Holly Cosby holly@cosbylaw.com VAB attorney Marty G. Rustin marty.rustin@collierclerk.com VAB Clerk n varie <nvarie@gmail.com> Dear Ms. Cosby: By copy of this email I am informing you as VAB attorney of the inquiry in the email below and its attachments, regarding VAB processes in Collier County, and requesting that you, as VAB attorney, review and address these petition issues in the context of the information presented below herein and in the attached advisory memorandum to the Palm Beach County VAB, dated October 19, 2022. This advisory memorandum contains advice that is also appropriate for your county, and you are so advised. The two obsolete Department letters issued 30 years ago (1990 and 1995), in the attachments of PAO VAB evidence sent yesterday by Mr. Varie, have been superseded because they do not reflect current facts or law. See, for example, 2009 legislative enactments in sections 194.301 and 194.3015, F.S. These obsolete letters contain erroneous information related to cost of sale deductions under section 193.011(8), F.S. The erroneous use of the obsolete 1990 and 1995 letters would impair assessment uniformity, resulting in VAB petitioners being treated arbitrarily different from non-petitioners. Such arbitrary disparate treatment would be contrary to several areas of current applicable law, and should be avoided. The attached advisory memorandum, dated October 19, 2022, explains why cost of sale deductions are a professionally accepted appraisal practice under section 194.301 and also addresses why the uniform application of cost of sale deductions is paramount under current applicable law. When the property appraiser makes cost of sale deductions uniformly, across-the-board in a use code group, and then reports these deductions on Form DR 493, this establishes a professionally accepted appraisal practice in their respective county. The VAB is also required to apply professionally accepted appraisal practices. See section 194.301, F.S. 421 Sincerely, <image002.png> Stephen J. Keller Chief Legal Counsel - Property Tax Litigation and Value Adjustment Board Oversight Office of the General Counsel Department of Revenue 850 617 8347 email encryption status [unsecure]; signifies: not encrypted -----Original Message----- From: n varie <nvarie@gmail.com> Sent: Thursday, April 13, 2023 12:59 PM To: Steve Keller <Steve.Keller@floridarevenue.com> Subject: Claification of your letter OPN95-0002 Caution: This email originated from outside the organization. Do not click links or open attachments unless you recognize the sender and know the content is safe. Mr. Keller, I am writing to try to obtain some clarification on the letter you wrote to Mr. Shultz that is included on page 23 of the attachment. Also I am including a page from the training manual that indicates uniformity in the cost of sale deduction in the VAB hearings and the issuance of PTO 11-01. I am unclear how when a PAO does a selective sales comparison of 5 properties and they do not use the entire aggregate of all properties for a VAB hearing why they would not show how they applied the 8th criterion to each specific case. For example Lee county in all their sales comparisons deducts the 15% immediately off the sales prices and continues to make adjustments to the selected 5 properties. In collier they arrogantly say read the 81 pages (which I did before the hearing) but clearly magistrate did not because again he had no idea what “standard deviation” was. Please provide me with an example of how lee county can do this but collier does not. To clarify I am not asking for my just value that the PAO assigned to my property to be reduced by 15% but rather the comparable sales values to be adjusted like Lee county does it. I believe that to be the intent of the statute. Time is of the essence. I kindly ask for a quick response NOTIFICATION TO RECIPIENTS: The subject line of this email may indicate that this email has been sent unsecure. This is a default setting which in no way indicates that this communication is unsafe, but rather that the email has been sent unencrypted in 422 clear text form. Revenue does provide secure email exchange. Please contact us if you need to exchange confidential information electronically. If you have received this email in error, please notify us immediately by return email. If you receive a Florida Department of Revenue communication that contains personal or confidential information, and you are not the intended recipient, you are prohibited from using the information in any way. All record of any such communication (electronic or otherwise) should be destroyed in its entirety. Cautions on corresponding with Revenue by email: Under Florida law, emails received by a state agency are public records. Both the message and the email address it was sent from (excepting any information that is exempt from disclosure under state law) may be released in response to a public records request. Internet email is not secure and may be viewed by someone other than the person you send it to. Please do not include your social security number, federal employer identification number, or other sensitive information in an email to us. NOTIFICATION TO RECIPIENTS: The subject line of this email may indicate that this email has been sent unsecure. This is a default setting which in no way indicates that this communication is unsafe, but rather that the email has been sent unencrypted in clear text form. Revenue does provide secure email exchange. Please contact us if you need to exchange confidential information electronically. If you have received this email in error, please notify us immediately by return email. If you receive a Florida Department of Revenue communication that contains personal or confidential information, and you are not the intended recipient, you are prohibited from using the information in any way. All record of any such communication (electronic or otherwise) should be destroyed in its entirety. Cautions on corresponding with Revenue by email: Under Florida law, emails received by a state agency are public records. Both the message and the email address it was sent from (excepting any information that is exempt from disclosure under state law) may be released in response to a public records request. Internet email is not secure and may be viewed by someone other than the person you send it to. Please do not include your social security number, federal employer identification number, or other sensitive information in an email to us. NOTIFICATION TO RECIPIENTS: The subject line of this email may indicate that this email has been sent unsecure. This is a default setting which in no way indicates that this communication is unsafe, but rather that the email has been sent unencrypted in clear text form. Revenue does provide secure email exchange. Please contact us if you need to exchange confidential information electronically. If you have received this email in error, please notify us immediately by return email. If you receive a Florida Department of Revenue communication that contains personal or confidential information, and you are not the intended recipient, you are prohibited from using the information in any way. All record of any such communication (electronic or otherwise) should be destroyed in its entirety. Cautions on corresponding with Revenue by email: Under Florida law, emails received by a state agency are public records. Both the message and the email address it was sent from (excepting any information that is exempt from disclosure under state law) may be released in response to a public records request. 423 Internet email is not secure and may be viewed by someone other than the person you send it to. Please do not include your social security number, federal employer identification number, or other sensitive information in an email to us. 424 From:Steve Keller To:holly@cosbylaw.com; Marty G. Rustin; n varie Cc:CQUINBY@collierappraiser.com; askinner@collierappraiser.com; jredding@collierappraiser.com Subject:VAB Collier 2023 0421 varie / Date:Friday, April 21, 2023 5:58:00 PM Attachments:image001.png image003.png C101.PDF C201.PDF C301.PDF AudioPlayBack (1).mp3 Dear Ms. Cosby: By copy of this email I am informing you as VAB attorney of the inquiry in the email below and its attachments, regarding VAB processes in Collier County, and requesting that you, as VAB attorney, review and address these petition issues. Sincerely, Stephen J. Keller Chief Legal Counsel - Property Tax Litigation and Value Adjustment Board Oversight Office of the General Counsel Department of Revenue 850 617 8347 email encryption status [unsecure]; signifies: not encrypted From: n varie <nvarie@gmail.com> Sent: Wednesday, April 19, 2023 10:11 AM To: Steve Keller <Steve.Keller@floridarevenue.com> Subject: Re: VAB Collier 2023 0414 varie / 03 FW: Claification of your letter OPN95-0002 Caution: This email originated from outside the organization. Do not click links or open attachments unless you recognize the sender and know the content is safe. Mr. Keller, I feel it is my responsibility to answer the email from Ms. Cosby (in red below) and I apologize for the delay. I am providing the applicable transcript pages and magistrates recommendations. I am not sure that Ms. Cosby is understanding that the uniformity issue with the 8th criterion is for every petitioner. She did not inform the board of your letter until just as the meeting started. It is also my understanding that Ms. Cosby did not provide any of my correspondence with the board at any time prior to this hearing even though I had asked the clerk that the board members be copied form the initial contact. She only allowed me 3 minutes to speak even though I was the only speaker and that was not enough time to explain a complex issue about the criterion to the board. http://tv.colliergov.net/CablecastPublicSite/show/1678?channel=1 is the link to the hearing video as the transcript is not available but I can give you the brief transcription of the applicable content. I hope you can watch the hearing parts 425 where she explains that nothing you stated in your email the board needs to know about! None of the content of your email was discussed or read by any board member at the meeting. Please forward anything applicable to any parties you deem pertinent. I appreciate your attention in these matters. I am also attaching the recording of my hearing as Ms. Cosby has not indicated she has ever listened to any part of it and only states she does not believe the transcript. 14:34 Chairman Saunders: Is there any action this board needs to take at this time? Ms.Cosby: Not with regards to this hearing his comments during public comments. I don’t find there to be any issues. Chairman Saunders: I understand that. 15:00 Ms. Cosby: I will advise for the board that I did respond to all four DOR inquiries and I have not received anything back from the DOR that advises me that anything that I have provided is unacceptable or needs additional attention at this time. On Apr 15, 2023, at 8:16 AM, Steve Keller <Steve.Keller@floridarevenue.com> wrote: Forwarding VAB response to include additional email addresses for property appraiser. From: Law Office of Holly E. Cosby, PA <holly@cosbylaw.com> Sent: Friday, April 14, 2023 5:10 PM To: Steve Keller <Steve.Keller@floridarevenue.com>; 'Marty G. Rustin' <marty.rustin@collierclerk.com>; 'n varie' <nvarie@gmail.com> Cc: Collier Value Adjustment Board <vabclerk@collierclerk.com> Subject: RE: VAB Collier 2023 0414 varie / 03 FW: Claification of your letter OPN95- 0002 Caution: This email originated from outside the organization. Do not click links or open attachments unless you recognize the sender and know the content is safe. Good afternoon, Mr. Keller. I find it extremely unfair that this correspondence is forwarded to my office after 4pm on a Friday, giving me one hour to address the same before the regular close of business, especially in light of the fact that the Collier County Value Adjustment Board (VAB) Final Meeting is scheduled for next Monday, April 17th, at 9:00 am. The continued, harassing nature of these inquiries placed by Mr. Varie has placed a very heavy burden on my office and VAB Administration, and I feel that needs to be highlighted. With regards to the inquiry below, please note that Mr. Varie compares Lee County to Collier County, and I represent both Value Adjustment Boards. I am aware of the desire for uniformity in VAB operations across the State of Florida, and I can assure you that uniformity among Lee 426 County and Collier County exists. I also hereby advise, in response to your statements and Mr. Varie’s further inquiry: 1. There is nothing in the recommended decision for the subject petition to suggest that the Collier County Property Appraiser’s Office (PAO) does not apply the cost of sale/8th Criterion. The magistrate does state that the 8th criterion was “considered” by the PAO but does not state that it was applied. Magistrate cites the PAO evidence package and addendum that contains the letters and several explanations why they “do not” apply the cost of sale. Clearly Ms. Cosby has not looked at the evidence package that was distributed to every petitioner in collier county. 2. The Special Magistrate specifically states that the PAO retained the presumption of correctness, and considered all eight criteria of Florida Statute Section 193.011. This could be based upon evidence and/or testimony. The fact is that there was no testimony other than referring to the “81 page addendum”. The sole evidence was the “81 page addendum”. “Could” is not an option it IS either based on evidence and or testimony. 3. The Form DR-493, which you have attached and which has been filed by the PAO, specifically states that the PAO applied the 8th Criterion. When the property appraiser makes cost of sale deductions uniformly, across-the-board in a use code group, and then reports these deductions on Form DR 493, this establishes a professionally accepted appraisal practice in their respective county. The PAO states they apply the 8th criterion to mass appraisal but they do not apply it in the VAB hearings and Jenny Blaje states that “we use the 15% cost of sale for roll approval from the department of revenue. They are apples and oranges. No you will not find it on there”. When she was asked why the cost of sale is not on the sales comparisons at the VAB hearing. Further the magistrate agreed and "said to move on and read the addendum.” Please see transcript 4. I absolutely agree that the VAB is also required to apply professionally accepted appraisal practices, and all Collier County VAB Special Magistrates do so, per the DOR Training and the attached advisory memorandum, dated October 19, 2022. The VAB did not apply professionally accepted appraisal practices for the Current year hearings. The magistrate is not the board and his/her recommendations do not ensure that professionally accepted appraisal practices were adhered to. Ms. Cosby at the April 17, 2022 did not inform the VAB of their responsibility to do so. As a matter of fact she said they had nothing to worry about and that she took care 427 of it by staying late and answering Mr. Keller. 5. With regards to the PAO evidence you have referenced, as you are addressing PAO actions, I would ask that you provide the same information to the Collier County PAO and their counsel, as any such advice or counsel should not come from my office. 6. There is nothing in the recommended decision for Collier County VAB petition 2022-00561 to suggest that the Special Magistrate based his recommendation on any outdated information provided by the PAO. The magistrates decision absolutely states that his recommendation is based on “an evidence package as well as a market analysis addendum”. This addendum contains copious amounts of outdated information. Further in petition number 2022- 01027 a different magistrate relies on the “ 81 page report” specifically citing “two Florida department of revenue attorney opinion letters. Please see attached. 7. I have previously clarified that the Special Magistrate who presided over Collier VAB petition 2022-00561 is a licensed general appraiser, a licensed real estate broker, has an MAI designation, and has a degree in finance. The Special Magistrate is well aware of the definition of standard industry terminology, including “standard deviation”. The special magistrate was asked specifically if he was familiar with standard deviation and he said “no" 8. While I represent both VABs, I cannot control the actions or inactions of any County Property Appraiser. Just as Mr. Varie inundated the VAB with a volume of inadmissible, irrelevant evidence, so may the Property Appraiser. I cannot control those actions. However, I have complete faith in all appointed Special Magistrates that they have the ability to determine the admissibility and relevance of evidence submitted by the parties. No one is asking Ms. Cosby to control PAO but it is her responsibility to make sure that the magistrates she hand picks do not have premeditated opinions that favor the PAO in the hearings specifically but not limited to their opinion on the cost of sale deductions. It is also her repsonsibilty to inform the VAB board members when they are not following the laws that govern the state of Florida and when they are not uniformity applied. 9. There is nothing within the recommended decision for Collier County VAB petition 2022-00561 which specifically states that the Special Magistrate found the antiquated information provided by the PAO to be relevant, credible, or persuasive, therefore, it is very possible that the well-informed, educated Special Magistrate disregarded said information, but did not specifically state as much in the recommended decision. Magistrate absolutely relied on the evidence package and cited it as credible and relevant his decision as did 428 other magistrates in collier, based on the PAO evidence package which included the outdated material and other errors that they would not allow petitioners to discuss. The petitioner was shut down and referred to the 81 pages, evidence packet and or addendum as referred to in the hearings and in the decisions of the magistrates. 10. I will endeavor to reach out to all Special Magistrates in the near future, to remind them of the attached advisory memorandum, dated October 19, 2022, and ensure that they are aware of the same. The bottom line here is that Mr. Varie is disappointed with the outcome of his VAB hearing, and instead of proceeding to the Circuit Court, as set forth in Florida Statute Sections 194.171 and 194.181, he has decided to continue to harass my office and the Collier County VAB via any and every avenue available. Please accept this as my plea to you, on behalf of my client, to discontinue giving these frivolous inquiries any attention, and see them for what they are, which is harassment intended to cause delay and confusion. Respectfully, Holly Cosby Holly E. CosbyLaw Office of Holly E. Cosby, P.A.602 Center RoadFort Myers, Florida 33907(239) 931-0006(239) 418-0006 (fax) This electronic message transmission and any associated files and/or attachments contains information from the Law Office of Holly E. Cosby, P.A. that is considered confidential or privileged. The information is intended solely for the recipient and use by any other party is not authorized. If you are not the intended recipient, be aware that any disclosure, copying, distribution or use of the contents of this information is prohibited. If you have received this electronic transmission in error, please permanently delete this information and notify me immediately by telephone (239-931-0006), or by electronic mail (holly@cosbylaw.com). Additionally, however, Florida has a very broad Public Records Law. Most written communications to or from State and Local Officials regarding State or Local business are public records available to the public and media upon request. Your email communications may therefore be subject to public disclosure. Thank you. 429 From: Steve Keller <Steve.Keller@floridarevenue.com> Sent: Friday, April 14, 2023 4:04 PM To: Law Office of Holly E. Cosby, PA <holly@cosbylaw.com>; Marty G. Rustin <marty.rustin@collierclerk.com>; n varie <nvarie@gmail.com> Subject: VAB Collier 2023 0414 varie / 03 FW: Claification of your letter OPN95-0002 To: Holly Cosby holly@cosbylaw.com VAB attorney Marty G. Rustin marty.rustin@collierclerk.com VAB Clerk n varie <nvarie@gmail.com> Dear Ms. Cosby: By copy of this email I am informing you as VAB attorney of the inquiry in the email below and its attachments, regarding VAB processes in Collier County, and requesting that you, as VAB attorney, review and address these petition issues in the context of the information presented below herein and in the attached advisory memorandum to the Palm Beach County VAB, dated October 19, 2022. This advisory memorandum contains advice that is also appropriate for your county, and you are so advised. The two obsolete Department letters issued 30 years ago (1990 and 1995), in the attachments of PAO VAB evidence sent yesterday by Mr. Varie, have been superseded because they do not reflect current facts or law. See, for example, 2009 legislative enactments in sections 194.301 and 194.3015, F.S. These obsolete letters contain erroneous information related to cost of sale deductions under section 193.011(8), F.S. The erroneous use of the obsolete 1990 and 1995 letters would impair assessment uniformity, resulting in VAB petitioners being treated arbitrarily different from non-petitioners. Such arbitrary disparate treatment would be contrary to several areas of current applicable law, and should be avoided. The attached advisory memorandum, dated October 19, 2022, explains why cost of sale deductions are a professionally accepted appraisal practice under section 194.301 and also addresses why the uniform application of cost of sale deductions is paramount under current applicable law. When the property appraiser makes cost of sale deductions uniformly, across-the-board in a use code group, and then reports these deductions 430 on Form DR 493, this establishes a professionally accepted appraisal practice in their respective county. The VAB is also required to apply professionally accepted appraisal practices. See section 194.301, F.S. Sincerely, <image002.png> Stephen J. Keller Chief Legal Counsel - Property Tax Litigation and Value Adjustment Board Oversight Office of the General Counsel Department of Revenue 850 617 8347 email encryption status [unsecure]; signifies: not encrypted -----Original Message----- From: n varie <nvarie@gmail.com> Sent: Thursday, April 13, 2023 12:59 PM To: Steve Keller <Steve.Keller@floridarevenue.com> Subject: Claification of your letter OPN95-0002 Caution: This email originated from outside the organization. Do not click links or open attachments unless you recognize the sender and know the content is safe. Mr. Keller, I am writing to try to obtain some clarification on the letter you wrote to Mr. Shultz that is included on page 23 of the attachment. Also I am including a page from the training manual that indicates uniformity in the cost of sale deduction in the VAB hearings and the issuance of PTO 11-01. I am unclear how when a PAO does a selective sales comparison of 5 properties and they do not use the entire aggregate of all properties for a VAB hearing why they would not show how they applied the 8th criterion to each specific case. For example Lee county in all their sales comparisons deducts the 15% immediately off the sales prices and continues to make adjustments to the selected 5 properties. In collier they arrogantly say read the 81 pages (which I did before the hearing) but clearly magistrate did not because again he had no idea what “standard deviation” was. Please provide me with an example of how lee county can do this but collier does not. To clarify I am not asking for my just value that the PAO assigned to my property to be reduced by 15% but rather the comparable sales values to be adjusted like Lee county does it. I believe that to be the intent of the statute. Time is of the essence. I kindly ask for a quick response 431 NOTIFICATION TO RECIPIENTS: The subject line of this email may indicate that this email has been sent unsecure. This is a default setting which in no way indicates that this communication is unsafe, but rather that the email has been sent unencrypted in clear text form. Revenue does provide secure email exchange. Please contact us if you need to exchange confidential information electronically. If you have received this email in error, please notify us immediately by return email. If you receive a Florida Department of Revenue communication that contains personal or confidential information, and you are not the intended recipient, you are prohibited from using the information in any way. All record of any such communication (electronic or otherwise) should be destroyed in its entirety. Cautions on corresponding with Revenue by email: Under Florida law, emails received by a state agency are public records. Both the message and the email address it was sent from (excepting any information that is exempt from disclosure under state law) may be released in response to a public records request. Internet email is not secure and may be viewed by someone other than the person you send it to. Please do not include your social security number, federal employer identification number, or other sensitive information in an email to us. NOTIFICATION TO RECIPIENTS: The subject line of this email may indicate that this email has been sent unsecure. This is a default setting which in no way indicates that this communication is unsafe, but rather that the email has been sent unencrypted in clear text form. Revenue does provide secure email exchange. Please contact us if you need to exchange confidential information electronically. If you have received this email in error, please notify us immediately by return email. If you receive a Florida Department of Revenue communication that contains personal or confidential information, and you are not the intended recipient, you are prohibited from using the information in any way. All record of any such communication (electronic or otherwise) should be destroyed in its entirety. Cautions on corresponding with Revenue by email: Under Florida law, emails received by a state agency are public records. Both the message and the email address it was sent from (excepting any information that is exempt from disclosure under state law) may be released in response to a public records request. Internet email is not secure and may be viewed by someone other than the person you send it to. Please do not include your social security number, federal employer identification number, or other sensitive information in an email to us. NOTIFICATION TO RECIPIENTS: The subject line of this email may indicate that this email has been sent unsecure. This is a default setting which in no way indicates that this communication is unsafe, but rather that the email has been sent unencrypted in clear text form. Revenue does provide secure email exchange. Please contact us if you need to exchange confidential information electronically. If you have received this email in error, please notify us immediately by return email. If you receive a Florida Department of Revenue communication that contains personal or confidential information, and you are not the intended recipient, you are prohibited from using the information in any way. All record of any such communication (electronic or otherwise) should be destroyed in its entirety. 432 Cautions on corresponding with Revenue by email: Under Florida law, emails received by a state agency are public records. Both the message and the email address it was sent from (excepting any information that is exempt from disclosure under state law) may be released in response to a public records request. Internet email is not secure and may be viewed by someone other than the person you send it to. Please do not include your social security number, federal employer identification number, or other sensitive information in an email to us. 433 434 435 436 437 438 439 440 441 442 443 444 445 From:Law Office of Holly E. Cosby, PA To:"Steve Keller"; "Marty G. Rustin"; "n varie" Cc:"CQUINBY@collierappraiser.com"; "askinner@collierappraiser.com"; "jredding@collierappraiser.com"; Collier Value Adjustment Board Subject:RE: VAB Collier 2023 0516 varie 0505 Date:Tuesday, May 16, 2023 3:54:00 PM Attachments:image001.png image003.png Good afternoon, Mr. Keller. Most, if not all, of the information contained in this round of Mr. Varie’s submission is a restatement from his prior submissions. Anything and everything provided by my office is always responded to at length, causing additional and unnecessary expenditure of County resources. I will not continue to restate information which only encourages longer and more confusing responses from Mr. Varie. However, I will respond to two items which need to be addressed to ensure public confidence in the process. 1. At no time was Mr. Varie’s due process abrupted, and 2. I hereby confirm with the Department of Revenue (DOR) that VAB Administration and myself, the VAB Attorney, ensure that all communications and complaints lodged with VAB Administration and/or the DOR are provided to my client, the Value Adjustment Board, during the corresponding Final Meeting, and without prompting from any complainant. We are well aware of the duty to keep the Value Adjustment Board informed, and I hereby confirm that that duty is fulfilled without bias or intentional delay. Respectfully, Holly Cosby Holly E. CosbyLaw Office of Holly E. Cosby, P.A.602 Center RoadFort Myers, Florida 33907(239) 931-0006(239) 418-0006 (fax) This electronic message transmission and any associated files and/or attachments contains information from the Law Office of Holly E. Cosby, P.A. that is considered confidential or privileged. The information is intended solely for the recipient and use by any other party is not authorized. If you are not the intended recipient, be aware that any disclosure, copying, distribution or use of the contents of this information is prohibited. If you have received this electronic transmission in error, please permanently delete this information and notify me immediately by telephone (239-931-0006), or by electronic mail (holly@cosbylaw.com). Additionally, however, Florida has a very broad Public Records Law. Most written communications to or from State and Local Officials regarding State or Local business are public records available to the public and media upon request. Your email communications may therefore be subject to public disclosure. Thank you. From: Steve Keller <Steve.Keller@floridarevenue.com> Sent: Tuesday, May 16, 2023 2:54 PM 446 To: holly@cosbylaw.com; Marty G. Rustin <marty.rustin@collierclerk.com>; n varie <nvarie@gmail.com> Cc: CQUINBY@collierappraiser.com; askinner@collierappraiser.com; jredding@collierappraiser.com Subject: VAB Collier 2023 0516 varie 0505 To: holly@cosbylaw.com; Marty G. Rustin <marty.rustin@collierclerk.com>; n varie <nvarie@gmail.com> Cc: CQUINBY@collierappraiser.com; askinner@collierappraiser.com; jredding@collierappraiser.com Subject: VAB Collier 2023 0421 varie / Dear Ms. Cosby: By copy of this email I am informing you as VAB attorney of the inquiry in the email attached and its attachments, regarding VAB processes in Collier County, and requesting that you, as VAB attorney, review and address these petition issues. Sincerely, Stephen J. Keller Chief Legal Counsel - Property Tax Litigation and Value Adjustment Board Oversight Office of the General Counsel Department of Revenue 850 617 8347 email encryption status [unsecure]; signifies: not encrypted NOTIFICATION TO RECIPIENTS: The subject line of this email may indicate that this email has been sent unsecure. This is a default setting which in no way indicates that this communication is unsafe, but rather that the email has been sent unencrypted in clear text form. Revenue does provide secure email exchange. Please contact us if you need to exchange confidential information electronically. If you have received this email in error, please notify us immediately by return email. If you receive a Florida Department of Revenue communication that contains personal or confidential information, and you are not the intended recipient, you are prohibited from using the information in any way. All record of any such communication (electronic or otherwise) should be destroyed in its entirety. Cautions on corresponding with Revenue by email: Under Florida law, emails received by a state agency are public records. Both the message and the email address it was sent from (excepting any information that is exempt from disclosure under state law) may be released in response to a public records request. Internet email is not secure and may be viewed by someone other than the person you send it to. Please do not include your social security number, federal employer identification number, 447 or other sensitive information in an email to us. 448 1 From: n varie <nvarie@gmail.com> Sent: Friday, May 5, 2023 9:59 AM To: Steve Keller <Steve.Keller@floridarevenue.com> Subject: Re: VAB Collier 2023 0421 varie / Caution: This email originated from outside the organization. Do not click links or open attachments unless you recognize the sender and know the content is safe. Mr. Keller, It is my intention to seek a resolution to this matter. My complaint has been consistent and honest. I believe I am the only petitioner to have read and was prepared to dismantle the PAO evidence and that is why I was not able to submit my evidence at the hearing. Ms. Cosby has avoided every attempt to answer if the magistrates serving in collier county have had the proper training and if they were aware of the Palm beach memorandum dated October 19, 2022. How can a magistrate be independent when they agree with the PAO and do not allow evidence to the contrary. Ms. Cosby stated in previous correspondence that the Special Magistrate is prohibited from viewing evidence prior to the hearing”. The fact that the 81 pages is used over and over in every hearing in itself would disqualify every hearing held in collier county with one exception, the very first hearing. From Ms. Cosby in a previous correspondence: "Mr. and Mrs. Varie’s statements show a lack of understanding about admissible evidence, and when the Special Magistrate is permitted to review such evidence [during the hearing and thereafter, and NOT prior to the hearing]. ( April 7th email from Ms. Cosby.)" Ms. Cosby has decided to ignore the evidence that proves the special magistrates did not allow for due process by having preformed opinions prior the individual hearings as reflected in all of their findings of facts. Every Special Magistrate viewed the PAO 81 pages of evidence prior to every hearing since it was included in every evidence package for every hearing held in Collier county. (same evidence package copied over and over) They decided that the PAO was correct in how they handled the 8th criterion and dismissed any ability to argue or present evidence. Ms. Cosby has a duty as the VAB attorney to promote a high level of public trust in the administrative review process and her failure to review the transcript and recording of my hearing proves she has fallen short. I am once again attaching the magistrate decision that specifically references the “two Florida Department of Revenue Attorney opinion letters”. This is a matter that has merit on all cases and further proves that Ms. Cosby clearly has not reviewed any VAB hearing transcripts in collier county or for that matter any of the SM recommendations except possibly mine. It may be possibly that she is too busy in her practice representing multiple counties that she simply does not have time to adequately review the hearings. The special magistrate must: 12d-9.001 (a) Accurately and completely preserve all testimony, documents received, and evidence admitted for consideration; (c) The board legal counsel is not an advocate for either party in a value adjustment board proceeding, but instead ensures that the proceedings are fair and consistent with the law. Why preserve them if no one will ever look at them. The circuit court action would be de novo so the preservation is for the VAB and the VAB attorney. 449 2 I believe that by not applying cost of sale at the VAB hearing the PAO is in violation of 194.301 3. Is arbitrarily based on appraisal practices that are different from the appraisal practices generally applied by the property appraiser to comparable property within the same county. I brought this up originally before contacting Mr. Keller and was forwarded a memo from Ms. Cosby that did not address any of my concerns. Additionally Lorraine Dube a special magistrate that works in both Lee and Collier county as does Ms. Cosby, has a clear bias when presiding over Collier cases. By stating the 8th criterion is not used in Collier county hearings while allowing the 8th criterion to be used in Lee county hearings. Are the petitioners supposed to believe that they were given unbiased hearings when a special magistrate blindly agrees with the property appraiser depending on what county they are working in and does NOT have a clear understanding of how the 8th criterion is supposed to be implemented in the hearings according to state law. See petition number 2022-01027 collier county and 2022-00920 lee county. There is not uniformity as required by the statute. Please find my additional answers to Ms. Cosby below and also not that the state was not informed of my initial complaint as required by the statue. It is also a fact that not one member of the VAB board had knowledge of my complaint prior to the final hearing where Ms. Cosby completely ignored your advisement and did not mention one word to the VAB members of your advisement. I have been waiting for the official transcipt that still is unavailable so I am sending this email now. Please forward to any parties necessary. Clearly Ms. Cosby would rather make up answers then actually provide proof that I am incorrect. On Apr 24, 2023, at 2:49 PM, Law Office of Holly E. Cosby, PA <holly@cosbylaw.com> wrote: Good afternoon, Attorney Keller. As this correspondence was not received until almost 6pm last Friday, this is the first opportunity I have had to review the same, and as with the last inquiry, I needed to move much of my calendar around in order to get to this promptly. With regards to Mr. Varie’s comments regarding what was provided to the Collier County Value Adjustment Board (VAB) for the Final Meeting, the first three communications from the Department of Revenue (DOR), including my responses thereto, were provided to the VAB as part of the initial agenda, which was provided to the VAB (electronically) and published on the Clerk’s website prior to the close of business Friday, April 14th. The fourth communication regarding the 8th Criterion, which was received by my office after 4pm on Friday, April 14th, to which I was not able to fully respond until after 5pm on the same day (Friday, April 14th), was provided via paper to the VAB prior to the commencement of the Final Meeting (which was held on Monday, April 17th at 9am). VAB Administration worked quickly to ensure that the VAB had all DOR correspondence by the time the Final Meeting commenced. Not one member of the board acknowledged that they had any idea of the letter from Mr. Keller. The chairman asked if they had anything to worry about, Ms. Cosby again said “no” and because she had not received a repsonse from Mr. Keller by the time the meeting started she made the assumption that everything was fine. She did not allow any time for the members to read the comments Mr. Keller had made or review any of the included documents such as the VAB palm beach memorandum. With regards to all of Mr. Varie’s comments regarding the VAB receiving copies of evidence and/or information for either of Mr. Varie’s petitions at any time during the VAB session, the same is considered ex parte communication, and should not occur. The VAB received all information as part 450 3 of the Final Meeting Agenda and as appropriate pursuant to the laws and rules which govern Florida Value Adjustment Boards. With regards to Mr. Varie’s comment about being permitted three minutes to speak during the Final Meeting, that is a VAB parameter, and not controlled by me as VAB Counsel. In fact, Mr. Varie exceeded his three minutes and was permitted to provide the statements he prepared, without interruption. Not true. Ms. Cosby had her phone timer going off 2:54 seconds into Mr. Varie public speaking and although the board chair expressed interest in hearing the public comment she continued to let the timer go off. With regards to Mr. Varie’s recounting of the Final Meeting, I did not state anything that was inaccurate or false. At the time of the Final Meeting, other than the fourth communication regarding the 8th Criterion [to which I had responded and which VAB Administration did provide to the VAB] and the instant inquiry, which was received AFTER the Final Meeting, I have not received anything from the DOR that requires additional attention, and had not received anything that required additional attention at the time I made that statement. Further, as promised, I have reached out to all Collier County VAB Appraiser Special Magistrates to ensure that they are aware of the DOR’s communication and the October, 2022 memoranda regarding the application of the 8th Criterion. Ms. Cosby deliberately dismissed Mr. Kellers letter and all included documents and misled the board into thinking no advisement was given by the department of revenue. The time for the magistrates to have known about the October 22 memoranda was before the magistrates started their initial hearings. This is a cause for concern and again there is no uniformity. With regards to Mr. Varie’s comment that I have not looked at the evidence package that was distributed to every petitioner in Collier County, that is not a VAB Attorney function, that is a Special Magistrate function to be performed during hearings and thereafter for recommended decision development, and the Collier County VAB Special Magistrates have done so during their review of the evidence for each petition filed and heard. It is absolutely the VAB attorney duty to make sure that the VAB board conducts itself lawfully and is informed on every aspect of the hearings. The PAO used the inaccurate 81 page document in every hearing allowing the magistrate to form opinions after the first hearing of the session. As in the provided transcript the magistrate had already formed an opinion about the 8th criterion and did not allow evidence or speech to contradict it. This is against the statute. Many of Mr. Varie’s accounts below are restatements which I have already addressed. Nothing has been addressed specifically only generalizations and recommended litigation. Again litigation of value will not repair that fact that my due process was violated along with numerous other petitioners, The fact that she did not address the board with Mr. Kellers advisement letter proves she is unwilling to fulfill her responsibility as VAB attorney and the level of public trust expected from each and every one of the VAB attorneys. I do not hand-pick any Special Magistrate for any VAB. Special Magistrates apply to the VABs for appointments and are appointed so long as they meet the statutory requirements. I believe here it is important to note that I was not even acquainted with Special Magistrate Jonas until after he was appointed to the Collier County VAB. Ms. Cosby stated in the hearing that she will interview and give the board names of qualified new magistrates. This implies that she picks them personally. Additionally, Mr. Varie is attempting to rehash the evidence and testimony that was presented during the hearing. Doing so by emailing the DOR is inappropriate. At this time, if Mr. Varie is dissatisfied with the outcome of his VAB hearing, the appropriate venue for any such appeal is the Circuit Court. Mr. Varie has been advised of this several times, and instead continues to pursue such an appeal via 451 4 complaints to the DOR. The circuit court is not the venue to assure the VAB attorney is acting as the statue outlines. The VAB has not been informed of the advisement letter from Mr. Keller and it is the VAB attorneys responsibility to make sure they are informed. On behalf of my client, I implore you to advise this petitioner that his communications have been reviewed and responded to in a timely and thorough manner, and ask that he discontinue these efforts, as his constant harassment of the Collier County VAB, the DOR, and my office abuse the resources and revenue of Collier County and the State of Florida. Respectfully, Holly Cosby Holly E. Cosby Law Office of Holly E. Cosby, P.A. 602 Center Road Fort Myers, Florida 33907 On Apr 24, 2023, at 2:49 PM, Law Office of Holly E. Cosby, PA <holly@cosbylaw.com> wrote: Good afternoon, Attorney Keller. As this correspondence was not received until almost 6pm last Friday, this is the first opportunity I have had to review the same, and as with the last inquiry, I needed to move much of my calendar around in order to get to this promptly. With regards to Mr. Varie’s comments regarding what was provided to the Collier County Value Adjustment Board (VAB) for the Final Meeting, the first three communications from the Department of Revenue (DOR), including my responses thereto, were provided to the VAB as part of the initial agenda, which was provided to the VAB (electronically) and published on the Clerk’s website prior to the close of business Friday, April 14th. The fourth communication regarding the 8th Criterion, which was received by my office after 4pm on Friday, April 14th, to which I was not able to fully respond until after 5pm on the same day (Friday, April 14th), was provided via paper to the VAB prior to the commencement of the Final Meeting (which was held on Monday, April 17th at 9am). VAB Administration worked quickly to ensure that the VAB had all DOR correspondence by the time the Final Meeting commenced. With regards to all of Mr. Varie’s comments regarding the VAB receiving copies of evidence and/or information for either of Mr. Varie’s petitions at any time during the VAB session, the same is considered ex parte communication, and should not occur. The VAB received all information as part of the Final Meeting Agenda and as appropriate pursuant to the laws and rules which govern Florida Value Adjustment Boards. With regards to Mr. Varie’s comment about being permitted three minutes to speak during the Final Meeting, that is a VAB parameter, and not controlled by me as VAB Counsel. In fact, Mr. Varie exceeded his three minutes and was permitted to provide the statements he prepared, without interruption. With regards to Mr. Varie’s recounting of the Final Meeting, I did not state anything that was inaccurate or false. At the time of the Final Meeting, other than the fourth communication regarding the 8th Criterion [to which I had responded and which VAB Administration did provide to the VAB] and the instant inquiry, which was received AFTER the Final Meeting, I have not received anything from the DOR that requires additional attention, and had not received anything that required additional 452 5 attention at the time I made that statement. Further, as promised, I have reached out to all Collier County VAB Appraiser Special Magistrates to ensure that they are aware of the DOR’s communication and the October, 2022 memoranda regarding the application of the 8th Criterion. With regards to Mr. Varie’s comment that I have not looked at the evidence package that was distributed to every petitioner in Collier County, that is not a VAB Attorney function, that is a Special Magistrate function to be performed during hearings and thereafter for recommended decision development, and the Collier County VAB Special Magistrates have done so during their review of the evidence for each petition filed and heard. Many of Mr. Varie’s accounts below are restatements which I have already addressed. I do not hand-pick any Special Magistrate for any VAB. Special Magistrates apply to the VABs for appointments and are appointed so long as they meet the statutory requirements. I believe here it is important to note that I was not even acquainted with Special Magistrate Jonas until after he was appointed to the Collier County VAB. Additionally, Mr. Varie is attempting to rehash the evidence and testimony that was presented during the hearing. Doing so by emailing the DOR is inappropriate. At this time, if Mr. Varie is dissatisfied with the outcome of his VAB hearing, the appropriate venue for any such appeal is the Circuit Court. Mr. Varie has been advised of this several times, and instead continues to pursue such an appeal via complaints to the DOR. On behalf of my client, I implore you to advise this petitioner that his communications have been reviewed and responded to in a timely and thorough manner, and ask that he discontinue these efforts, as his constant harassment of the Collier County VAB, the DOR, and my office abuse the resources and revenue of Collier County and the State of Florida. Respectfully, Holly Cosby Holly E. Cosby Law Office of Holly E. Cosby, P.A. 602 Center Road Fort Myers, Florida 33907 (239) 931-0006 (239) 418-0006 (fax) This electronic message transmission and any associated files and/or attachments contains information from the Law Office of Holly E. Cosby, P.A. that is considered confidential or privileged. The information is intended solely for the recipient and use by any other party is not authorized. If you are not the intended recipient, be aware that any disclosure, copying, distribution or use of the contents of this information is prohibited. If you have received this electronic transmission in error, please permanently delete this information and notify me immediately by telephone (239-931-0006), or by electronic mail (holly@cosbylaw.com). Additionally, however, Florida has a very broad Public Records Law. Most written communications to or from State and Local Officials regarding State or Local business are public records available to the public and media upon request. Your email communications may therefore be subject to public disclosure. Thank you. From: Steve Keller <Steve.Keller@floridarevenue.com> Sent: Friday, April 21, 2023 5:58 PM To: holly@cosbylaw.com; Marty G. Rustin <marty.rustin@collierclerk.com>; n varie <nvarie@gmail.com> Cc: CQUINBY@collierappraiser.com; askinner@collierappraiser.com; jredding@collierappraiser.com Subject: VAB Collier 2023 0421 varie / Dear Ms. Cosby: 453 6 By copy of this email I am informing you as VAB attorney of the inquiry in the email below and its attachments, regarding VAB processes in Collier County, and requesting that you, as VAB attorney, review and address these petition issues. Sincerely, <image002.png> SStephen J. Keller Chief Legal Counsel - Property Tax Litigation and Value Adjustment Board Oversight Office of the General Counsel Department of Revenue 850 617 8347 email encryption status [unsecure]; signifies: not encrypted From: n varie <nvarie@gmail.com> Sent: Wednesday, April 19, 2023 10:11 AM To: Steve Keller <Steve.Keller@floridarevenue.com> Subject: Re: VAB Collier 2023 0414 varie / 03 FW: Claification of your letter OPN95-0002 Caution: This email originated from outside the organization. Do not click links or open attachments unless you recognize the sender and know the content is safe. Mr. Keller, I feel it is my responsibility to answer the email from Ms. Cosby (in red below) and I apologize for the delay. I am providing the applicable transcript pages and magistrates recommendations. I am not sure that Ms. Cosby is understanding that the uniformity issue with the 8th criterion is for every petitioner. She did not inform the board of your letter until just as the meeting started. It is also my understanding that Ms. Cosby did not provide any of my correspondence with the board at any time prior to this hearing even though I had asked the clerk that the board members be copied form the initial contact. She only allowed me 3 minutes to speak even though I was the only speaker and that was not enough time to explain a complex issue about the criterion to the board. http://tv.colliergov.net/CablecastPublicSite/show/1678?channel=1 is the link to the hearing video as the transcript is not available but I can give you the brief transcription of the applicable content. I hope you can watch the hearing parts where she explains that nothing you stated in your email the board needs to know about! None of the content of your email was discussed or read by any board member at the meeting. Please forward anything applicable to any parties you deem pertinent. I appreciate your attention in these matters. I am also attaching the recording of my hearing as Ms. Cosby has not indicated she has ever listened to any part of it and only states she does not believe the transcript. 14:34 Chairman Saunders: Is there any action this board needs to take at this time? Ms.Cosby: Not with regards to this hearing his comments during public comments. I don’t find there to be any issues. Chairman Saunders: I understand that. 454 7 15:00 Ms. Cosby: I will advise for the board that I did respond to all four DOR inquiries and I have not received anything back from the DOR that advises me that anything that I have provided is unacceptable or needs additional attention at this time. On Apr 15, 2023, at 8:16 AM, Steve Keller <Steve.Keller@floridarevenue.com> wrote: Forwarding VAB response to include additional email addresses for property appraiser. From: Law Office of Holly E. Cosby, PA <holly@cosbylaw.com> Sent: Friday, April 14, 2023 5:10 PM To: Steve Keller <Steve.Keller@floridarevenue.com>; 'Marty G. Rustin' <marty.rustin@collierclerk.com>; 'n varie' <nvarie@gmail.com> Cc: Collier Value Adjustment Board <vabclerk@collierclerk.com> Subject: RE: VAB Collier 2023 0414 varie / 03 FW: Claification of your letter OPN95-0002 Caution: This email originated from outside the organization. Do not click links or open attachments unless you recognize the sender and know the content is safe. Good afternoon, Mr. Keller. I find it extremely unfair that this correspondence is forwarded to my office after 4pm on a Friday, giving me one hour to address the same before the regular close of business, especially in light of the fact that the Collier County Value Adjustment Board (VAB) Final Meeting is scheduled for next Monday, April 17th, at 9:00 am. The continued, harassing nature of these inquiries placed by Mr. Varie has placed a very heavy burden on my office and VAB Administration, and I feel that needs to be highlighted. With regards to the inquiry below, please note that Mr. Varie compares Lee County to Collier County, and I represent both Value Adjustment Boards. I am aware of the desire for uniformity in VAB operations across the State of Florida, and I can assure you that uniformity among Lee County and Collier County exists. I also hereby advise, in response to your statements and Mr. Varie’s further inquiry: 1. There is nothing in the recommended decision for the subject petition to suggest that the Collier County Property Appraiser’s Office (PAO) does not apply the cost of sale/8th Criterion. The magistrate does state that the 8th criterion was “considered” by the PAO but does not state that it was applied. Magistrate cites the PAO evidence package and addendum that contains the letters and several explanations why they “do not” apply the cost of sale. Clearly Ms. Cosby has not looked at the evidence package that was distributed to every petitioner in collier county. 2. The Special Magistrate specifically states that the PAO retained the presumption of correctness, and considered all eight criteria of Florida Statute Section 193.011. This could be based upon evidence and/or testimony. The fact is that there was no testimony other than referring to the “81 page addendum”. The sole evidence was the “81 page addendum”. “Could” is not an option it IS either based on evidence and or testimony. 3. The Form DR-493, which you have attached and which has been filed by the PAO, specifically states that the PAO applied the 8th Criterion. When the property appraiser makes cost of sale deductions uniformly, across-the-board in a use code group, and then reports these deductions on Form DR 493, this establishes a professionally accepted appraisal practice in 455 8 their respective county. The PAO states they apply the 8th criterion to mass appraisal but they do not apply it in the VAB hearings and Jenny Blaje states that “we use the 15% cost of sale for roll approval from the department of revenue. They are apples and oranges. No you will not find it on there”. When she was asked why the cost of sale is not on the sales comparisons at the VAB hearing. Further the magistrate agreed and "said to move on and read the addendum.” Please see transcript 4. I absolutely agree that the VAB is also required to apply professionally accepted appraisal practices, and all Collier County VAB Special Magistrates do so, per the DOR Training and the attached advisory memorandum, dated October 19, 2022. The VAB did not apply professionally accepted appraisal practices for the Current year hearings. The magistrate is not the board and his/her recommendations do not ensure that professionally accepted appraisal practices were adhered to. Ms. Cosby at the April 17, 2022 did not inform the VAB of their responsibility to do so. As a matter of fact she said they had nothing to worry about and that she took care of it by staying late and answering Mr. Keller. 5. With regards to the PAO evidence you have referenced, as you are addressing PAO actions, I would ask that you provide the same information to the Collier County PAO and their counsel, as any such advice or counsel should not come from my office. 6. There is nothing in the recommended decision for Collier County VAB petition 2022-00561 to suggest that the Special Magistrate based his recommendation on any outdated information provided by the PAO. The magistrates decision absolutely states that his recommendation is based on “an evidence package as well as a market analysis addendum”. This addendum contains copious amounts of outdated information. Further in petition number 2022-01027 a different magistrate relies on the “ 81 page report” specifically citing “two Florida department of revenue attorney opinion letters. Please see attached. 7. I have previously clarified that the Special Magistrate who presided over Collier VAB petition 2022-00561 is a licensed general appraiser, a licensed real estate broker, has an MAI designation, and has a degree in finance. The Special Magistrate is well aware of the definition of standard industry terminology, including “standard deviation”. The special magistrate was asked specifically if he was familiar with standard deviation and he said “no" 8. While I represent both VABs, I cannot control the actions or inactions of any County Property Appraiser. Just as Mr. Varie inundated the VAB with a volume of inadmissible, irrelevant evidence, so may the Property Appraiser. I cannot control those actions. However, I have complete faith in all appointed Special Magistrates that they have the ability to determine the admissibility and relevance of evidence submitted by the parties. No one is asking Ms. Cosby to control PAO but it is her responsibility to make sure that the magistrates she hand picks do not have premeditated opinions that favor the PAO in the hearings specifically but not limited to their opinion on the cost of sale deductions. It is also her repsonsibilty to inform the VAB board members when they are not following the laws that govern the state of Florida and when they are not uniformity applied. 9. There is nothing within the recommended decision for Collier County VAB petition 2022-00561 which specifically states that the Special Magistrate found the antiquated information provided by the PAO to be relevant, credible, or persuasive, therefore, it is very possible that the well- informed, educated Special Magistrate disregarded said information, but did not specifically state as much in the recommended decision. Magistrate absolutely relied on the evidence package and cited it as credible and relevant his decision as did other magistrates in collier, based on the PAO evidence package which included the outdated material and other errors that they would not allow petitioners to discuss. The petitioner was shut down and referred to the 81 pages, evidence packet and or addendum as referred to in the hearings and in the decisions of the magistrates. 456 9 10. I will endeavor to reach out to all Special Magistrates in the near future, to remind them of the attached advisory memorandum, dated October 19, 2022, and ensure that they are aware of the same. The bottom line here is that Mr. Varie is disappointed with the outcome of his VAB hearing, and instead of proceeding to the Circuit Court, as set forth in Florida Statute Sections 194.171 and 194.181, he has decided to continue to harass my office and the Collier County VAB via any and every avenue available. Please accept this as my plea to you, on behalf of my client, to discontinue giving these frivolous inquiries any attention, and see them for what they are, which is harassment intended to cause delay and confusion. Respectfully, Holly Cosby Holly E. Cosby Law Office of Holly E. Cosby, P.A. 602 Center Road Fort Myers, Florida 33907 (239) 931-0006 (239) 418-0006 (fax) This electronic message transmission and any associated files and/or attachments contains information from the Law Office of Holly E. Cosby, P.A. that is considered confidential or privileged. The information is intended solely for the recipient and use by any other party is not authorized. If you are not the intended recipient, be aware that any disclosure, copying, distribution or use of the contents of this information is prohibited. If you have received this electronic transmission in error, please permanently delete this information and notify me immediately by telephone (239-931-0006), or by electronic mail (holly@cosbylaw.com). Additionally, however, Florida has a very broad Public Records Law. Most written communications to or from State and Local Officials regarding State or Local business are public records available to the public and media upon request. Your email communications may therefore be subject to public disclosure. Thank you. From: Steve Keller <Steve.Keller@floridarevenue.com> Sent: Friday, April 14, 2023 4:04 PM To: Law Office of Holly E. Cosby, PA <holly@cosbylaw.com>; Marty G. Rustin <marty.rustin@collierclerk.com>; n varie <nvarie@gmail.com> Subject: VAB Collier 2023 0414 varie / 03 FW: Claification of your letter OPN95-0002 To: Holly Cosby holly@cosbylaw.com VAB attorney Marty G. Rustin marty.rustin@collierclerk.com VAB Clerk n varie <nvarie@gmail.com> Dear Ms. Cosby: By copy of this email I am informing you as VAB attorney of the inquiry in the email below and its attachments, regarding VAB processes in Collier County, and requesting that you, as VAB attorney, review and address these petition issues in the context of the information presented below herein and in the attached advisory memorandum to the Palm Beach County VAB, dated October 19, 2022. This advisory memorandum contains advice that is also appropriate for your county, and you are so advised. The two obsolete Department letters issued 30 years ago (1990 and 1995), in the attachments of PAO VAB evidence sent yesterday by Mr. Varie, have been superseded because they do not reflect current facts or law. See, for example, 2009 legislative enactments in sections 194.301 and 194.3015, F.S. These obsolete letters contain erroneous information related to cost of sale deductions under section 193.011(8), F.S. The erroneous use of the obsolete 1990 and 1995 letters would impair assessment uniformity, resulting in VAB petitioners being treated arbitrarily different 457 10 from non-petitioners. Such arbitrary disparate treatment would be contrary to several areas of current applicable law, and should be avoided. The attached advisory memorandum, dated October 19, 2022, explains why cost of sale deductions are a professionally accepted appraisal practice under section 194.301 and also addresses why the uniform application of cost of sale deductions is paramount under current applicable law. When the property appraiser makes cost of sale deductions uniformly, across-the-board in a use code group, and then reports these deductions on Form DR 493, this establishes a professionally accepted appraisal practice in their respective county. The VAB is also required to apply professionally accepted appraisal practices. See section 194.301, F.S. Sincerely, <image002.png> SStephen J. Keller Chief Legal Counsel - Property Tax Litigation and Value Adjustment Board Oversight Office of the General Counsel Department of Revenue 850 617 8347 email encryption status [unsecure]; signifies: not encrypted -----Original Message----- From: n varie <nvarie@gmail.com> Sent: Thursday, April 13, 2023 12:59 PM To: Steve Keller <Steve.Keller@floridarevenue.com> Subject: Claification of your letter OPN95-0002 Caution: This email originated from outside the organization. Do not click links or open attachments unless you recognize the sender and know the content is safe. Mr. Keller, I am writing to try to obtain some clarification on the letter you wrote to Mr. Shultz that is included on page 23 of the attachment. Also I am including a page from the training manual that indicates uniformity in the cost of sale deduction in the VAB hearings and the issuance of PTO 11-01. I am unclear how when a PAO does a selective sales comparison of 5 properties and they do not use the entire aggregate of all properties for a VAB hearing why they would not show how they applied the 8th criterion to each specific case. For example Lee county in all their sales comparisons deducts the 15% immediately off the sales prices and continues to make adjustments to the selected 5 properties. In collier they arrogantly say read the 81 pages (which I did before the hearing) but clearly magistrate did not because again he had no idea what “standard deviation” was. 458 11 Please provide me with an example of how lee county can do this but collier does not. To clarify I am not asking for my just value that the PAO assigned to my property to be reduced by 15% but rather the comparable sales values to be adjusted like Lee county does it. I believe that to be the intent of the statute. Time is of the essence. I kindly ask for a quick response NOTIFICATION TO RECIPIENTS: The subject line of this email may indicate that this email has been sent unsecure. This is a default setting which in no way indicates that this communication is unsafe, but rather that the email has been sent unencrypted in clear text form. Revenue does provide secure email exchange. Please contact us if you need to exchange confidential information electronically. If you have received this email in error, please notify us immediately by return email. If you receive a Florida Department of Revenue communication that contains personal or confidential information, and you are not the intended recipient, you are prohibited from using the information in any way. All record of any such communication (electronic or otherwise) should be destroyed in its entirety. Cautions on corresponding with Revenue by email: Under Florida law, emails received by a state agency are public records. 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If you receive a Florida Department of Revenue communication that contains personal or confidential information, and you are not the intended recipient, you are prohibited from using the information in any way. All record of any such communication (electronic or otherwise) should be destroyed in its entirety. Cautions on corresponding with Revenue by email: Under Florida law, emails received by a state agency are public records. Both the message and the email address it was sent from (excepting any information that is exempt from disclosure under state law) may be released in response to a public records request. Internet email is not secure and may be viewed by someone other than the person you send it to. Please do not include your social security number, federal employer identification number, or other sensitive information in an email to us. NOTIFICATION TO RECIPIENTS: The subject line of this email may indicate that this email has been sent unsecure. This is a default setting which in no way indicates that this communication is unsafe, but rather that the email has been sent unencrypted in clear text form. Revenue does provide secure email exchange. Please contact us if you need to exchange confidential information electronically. If you have received this email in error, please notify us immediately by return email. If you receive a Florida Department of Revenue communication that contains personal or confidential information, and you are not the intended recipient, you are prohibited from using the information in any way. All record of any such communication (electronic or otherwise) should be destroyed in its entirety. Cautions on corresponding with Revenue by email: Under Florida law, emails received by a state agency are public records. Both the message and the email address it was sent from (excepting any information that is exempt from disclosure under state law) may be released in response to a public records request. Internet email is not secure and may be viewed by someone other than the person you send it to. Please do not include your social security number, federal employer identification number, or other sensitive information in an email to us. 459 DECISION OF THE VALUE ADJUSTMENT BOARD 9$/8(3(7,7,21 &RXQW\ 7KHDFWLRQVEHORZZHUHWDNHQRQ\RXUSHWLWLRQ 7KHVHDFWLRQVDUHDUHFRPPHQGDWLRQRQO\QRWILQDO7KHVHDFWLRQVDUHDILQDOGHFLVLRQRIWKH9$% ,I\RXDUHQRWVDWLVILHGDIWHU\RXDUHQRWLILHGRIWKHILQDOGHFLVLRQRIWKH9$%\RXKDYHWKHULJKWWRILOHDODZVXLW LQFLUFXLWFRXUWWRIXUWKHUFRQWHVW\RXUDVVHVVPHQW(See sections 193.155(8)(l), 194.036, 194.171(2), 196.151, and 197.2425, Florida Statutes.) 3HWLWLRQ3DUFHO,' 3HWLWLRQHUQDPH 7KHSHWLWLRQHULVWD[SD\HURIUHFRUGWD[SD\HU¶VDJHQW RWKHUH[SODLQ 3URSHUW\ DGGUHVV Decision Summary 'HQLHG\RXUSHWLWLRQ*UDQWHG\RXUSHWLWLRQ*UDQWHG\RXUSHWLWLRQLQSDUW 9DOXH /LQHVDQGPXVWEHFRPSOHWHG 9DOXHIURP 75,01RWLFH %HIRUH%RDUG$FWLRQ Value presented by property appraiser Rule 12D-9.025(10), F.A.C. $IWHU%RDUG $FWLRQ -XVWYDOXHUHTXLUHG $VVHVVHGRUFODVVLILHGXVHYDOXH if applicable ([HPSWYDOXH HQWHU³´LIQRQH 7D[DEOHYDOXH UHTXLUHG *All values entered should be county taxable values. School and other taxing authority values may differ. (Section 196.031(7), F.S.) Reasons for Decision )LOOLQILHOGVZLOOH[SDQGRUDGGSDJHVDVQHHGHG )LQGLQJVRI)DFW &RQFOXVLRQVRI/DZ Recommended Decision of Special Magistrate )LQGLQJDQGFRQFOXVLRQVDERYHDUHUHFRPPHQGDWLRQV 6LJQDWXUHVSHFLDOPDJLVWUDWH3ULQWQDPH'DWH 6LJQDWXUH9$%FOHUNRUVSHFLDOUHSUHVHQWDWLYH3ULQWQDPH'DWH ,IWKLVLVDUHFRPPHQGHGGHFLVLRQWKHERDUGZLOOFRQVLGHUWKHUHFRPPHQGHGGHFLVLRQRQ DW $GGUHVV ,IWKHOLQHDERYHLVEODQNWKHERDUGGRHVQRW\HWNQRZWKHGDWHWLPHDQGSODFHZKHQWKHUHFRPPHQGHGGHFLVLRQZLOOEH FRQVLGHUHG7RILQGWKHLQIRUPDWLRQSOHDVHFDOO RUYLVLWRXUZHEVLWHDW Final Decision of the Value Adjustment Board 6LJQDWXUHFKDLUYDOXHDGMXVWPHQWERDUG3ULQWQDPH'DWHRIGHFLVLRQ 6LJQDWXUH9$%FOHUNRUUHSUHVHQWDWLYH3ULQWQDPH'DWHPDLOHGWRSDUWLHV '59 5 5XOH' )$& (II 2022-00920 Page 1 of 3 Lee ✔ 2022-00920 1144240000017304C BEAUMAR PROPERTIES LLC 3351 MARINATOWN LN NORTH FORT MYERS, FL 33903✔ ✔ 1,097,911.00 1,097,911.00 1,097,911.00 457,622.00 457,622.00 457,622.00 0.00 0.00 0.00 457,622.00 457,622.00 457,622.00 (See Attached) (See Attached) ✔ Lorraine Dube 12/22/2022 Eileen Gabrick 01/03/2023 (239) 533-2328 VAB link at www.LeeClerk.org Lorraine Dube Eileen Gabrick 460 Findings of Fact for Petition 2022-00920: Present at Lee County offices was Property Appraiser (PAO) represented by Ms. Diane Samples and Mr. Jim Sherron. The petitioner (PET) was not present, however requested their evidence be presented and heard in their absence. PAO was sworn in. SM read the petition number. PAO confirmed the folio number, and just value of $1,097,911. The value has not changed since the TRIM notice. PAO described the property is an office/industrial/flex facility located at 3351 Marinatown Ln, North Fort Myers, FL 33903. The facility contains approximately 7,844 Sq. Ft. of leasable building area. It is situated on a rectangular shaped parcel encompassing 49,358 Sq. Ft of commercially zoned land area. Location of the site places the property at the northeasterly corner of Marinatown Ln, and Beau Drive. PAO indicated that there was no evidence exchanged between PAO and Petitioner. The Property Appraiser is required by Florida Statutes (F.S.) to assess real property at its just value as of January 1 of each year, F.S. 192.042 (1). The phrase “just value” has been determined to be synonymous with “fair market value”. As part of PAO’s evidence, PAO presented a 25-page report that consisted of a cover page, disclosure of evidence and witnesses, summary of parcel information, consideration of factors F.S. 193.011 and DR form 493 indicating the cost of sales in Lee County is 15%. PAO provided a description of the site and improvements, with photographs. PAO provided the Cost Approach and included the subject property record card. The Sales Comparison Approach included improved sales in chart form, with a location map and detail sheets for each sale. The Income Approach included the proforma, a discussion on the rents and support for capitalization rates (cap rates). PAO provided a reconciliation of the three approaches. The evidence presented by PAO was considered credible, relevant and was admitted for consideration. PAO’s presented the Cost Approach and provided the subject property record card, which indicated the subject building at $1,048,648, extra features at $15,690, land extra features at $57,324 and the land value at $74,324 for a total cost of $1,195,699. PAO presented the Sales Comparison Approach and included 3 improved sales of properties in Ft. Myers. The sales occurred from May 2020 to November 2021. The sales range in building size from 3,377-sf to 4,694-sf; the land size for these sales ranges from 9,375-sf to 25,581-sf. The buildings were built from 1981 to 2002. The unadjusted sales range from $150.00 to $170.27./sf. PAO adjusted for differences in the properties and the adjusted sales range from $128.00/sf to $145.00/sf of building area including land. PAO reconciled a value of $140.00/sf on 7,844-sf or $1,098,160. PAO presented the Income Approach. PAO estimated a market rent for the subject at $20.91/sf gross on 7,844-sf for a gross income of $164,018. PAO estimated a vacancy rate of 7% or $11,481. The effective gross income (EGI) is $152,537. PAO estimated operating expenses of 35% of EGI or $53,388. The net operating income (NOI) is estimated at $99,149. PAO supported the overall capitalization rate (cap rate) by providing cap rates from real estate market survey companies for industrial and industrial flex properties; Realty Rates, 1st Q 2022 has a cap rate range from 4.64% to 11.34%. Integra for 2022 has a cap rate range of 6.25% to 7.25% and RERC has an average cap rate range of 6.8% to 8.8%. PAO used a cap rate of 7.50% and loaded a mill rate of 1.53% for a total cap rate of 9.03%. The NOI of $99,149 capitalized at 9.03% indicates a value of $1,097,995. PAO’s just value conclusion: $1,097,911. Special Magistrate determined the appraisal methodology used in making the assessment was appropriate and in compliance with criteria of F.S. 193.011, as well as consistent with professionally accepted appraisal practices. PAO is entitled to the Presumption of Correctness. PET did not submit evidence in a timely manner to the VAB and PET did not exchange evidence with PAO, when requested. PET did not overcome the presumption of correctness. Conclusions of Law for Petition 2022-00920: 2022-00920 Page 2 of 3461 Pursuant to Section 194.301 and Rule 12D-9.027(2)(a), the Property Appraiser’s assessment shall be entitled to a Presumption of Correctness if PAO shows, by a preponderance of the evidence, that PAO considered each of the eight criteria set forth in Section 193.011 and that the appraisal methodology utilized by the PAO in making the assessment is appropriate and that PAO did not use appraisal practices which are different than the appraisal practices generally applied by the PAO to comparable properties in the same county. The Presumption of Correctness is not established unless the admitted evidence proves by a preponderance of the evidence that the PAO’s valuation methodology complies with Section 193.011, FS. and professionally accepted appraisal practices, including mass appraisal standards, if appropriate. In this case, PAO used proper methodology and properly considered the 8 criteria in establishing value. The PAO is entitled to the presumption of correctness. PET did not provide evidence to be considered at the hearing. Special Magistrate has determined that there is competent and substantial evidence on the record in compliance with the criteria of Section 193.011 and professionally acceptable appraisal practices to support the just value by the Property Appraiser’s Office (PAO). Special Magistrate recommends that the just value by the Property Appraiser be upheld and the petition be denied. 2022-00920 Page 3 of 3462 463 464 465 466 467 468 From:Steve Keller To:holly@cosbylaw.com; Marty G. Rustin; n varie Cc:CQUINBY@collierappraiser.com; askinner@collierappraiser.com; jredding@collierappraiser.com Subject:VAB Collier 2023 0516 varie 0426 Date:Tuesday, May 16, 2023 2:52:25 PM Attachments:image001.png image002.png To: holly@cosbylaw.com; Marty G. Rustin <marty.rustin@collierclerk.com>; n varie <nvarie@gmail.com> Cc: CQUINBY@collierappraiser.com; askinner@collierappraiser.com; jredding@collierappraiser.com Subject: VAB Collier 2023 0426 varie / Form DR 488 Dear Ms. Cosby: By copy of this email I am informing you as VAB attorney of the inquiry in the email attached and its attachments, regarding VAB processes in Collier County, and requesting that you, as VAB attorney, review and address these hearing issues. Sincerely, Stephen J. Keller Chief Legal Counsel - Property Tax Litigation and Value Adjustment Board Oversight Office of the General Counsel Department of Revenue 850 617 8347 email encryption status [unsecure]; signifies: not encrypted From: n varie nvarie@gmail.com Sent: Wednesday, April 26, 2023 3:03 PM To: Steve Keller Subject: Dr-488 Caution: This email originated from outside the organization. Do not click links or open attachments unless you recognize the sender and know the content is safe. Mr. Keller, Again I apologize for the frequency of my communication but it has come to my attention that the DR-488 has been signed by collier county and I can say with 100 percent certainty that #10 was not address because I sat in that hearing and watched them approve all petitions and they did not read or review my complaint other to ask the VAB attorney if there was anything they had to worry about in regards to your letter. There were several pages in my complaint that they did not read at the time and I am not sure if they have ever read them to date. What is the proper procedure in this instance? Thank you, 469 Nick Varie NOTIFICATION TO RECIPIENTS: The subject line of this email may indicate that this email has been sent unsecure. This is a default setting which in no way indicates that this communication is unsafe, but rather that the email has been sent unencrypted in clear text form. Revenue does provide secure email exchange. Please contact us if you need to exchange confidential information electronically. If you have received this email in error, please notify us immediately by return email. If you receive a Florida Department of Revenue communication that contains personal or confidential information, and you are not the intended recipient, you are prohibited from using the information in any way. All record of any such communication (electronic or otherwise) should be destroyed in its entirety. Cautions on corresponding with Revenue by email: Under Florida law, emails received by a state agency are public records. Both the message and the email address it was sent from (excepting any information that is exempt from disclosure under state law) may be released in response to a public records request. Internet email is not secure and may be viewed by someone other than the person you send it to. Please do not include your social security number, federal employer identification number, or other sensitive information in an email to us. 470 From:Law Office of Holly E. Cosby, PA To:"n varie"; "steve Keller"; "Marty G. Rustin" Cc:InfoVAB Subject:RE: VAB Collier 2023 0516 varie 0505 Date:Monday, May 22, 2023 11:39:00 AM Good morning, Instead of waiting for the DOR to forward this to me, requesting further response, I will do so now. 1. The Board was ABSOLUTELY provided with ALL of Mr. Varie’s correspondence to VAB Administration and the DOR, including his original complaint, and the same is made part of the agenda packet for the Final Meeting. 2. All VABs I represent are treated uniformly. 3. At the Final Meeting, I stated to the Board that I responded to Mr. Varie’s complaint received the Friday evening prior and had not received any response from the DOR at that time. 4. At the Final Meeting, I stated to the Board that all of Mr. Varie’s inquiries to the DOR had been responded to, and when asked if they had anything to be concerned about, I did advised that there was nothing concerning at that time, which I believed to be true and still believe to be true. It seems that Mr. Varie has taken this matter from disagreement with the outcome of his Collier County VAB petition, and has turned it into a witch hunt against me, personally. Mr. Varie recently called the Lee County Value Adjustment Board and advised them that he was a reporter, doing a piece about VABs, which is false. He advised that he intends to attend the Lee County VAB Final Meeting, and while he is certainly permitted to do so, he has no petitions filed with Lee County, and to my knowledge owns no property in Lee County. At this time, with Mr. Varie’s recent actions with the Lee County Value Adjustment Board and his false statements with regards to his intentions for his calls thereto and intentions to appear at a meeting in a County where he is not a resident or property owner, I have become fearful for my safety. Respectfully, Holly Cosby Holly E. CosbyLaw Office of Holly E. Cosby, P.A.602 Center RoadFort Myers, Florida 33907(239) 931-0006(239) 418-0006 (fax) This electronic message transmission and any associated files and/or attachments contains information from the Law Office of Holly E. Cosby, P.A. that is considered confidential or privileged. The information is intended solely for the recipient and use by any other party is 471 not authorized. If you are not the intended recipient, be aware that any disclosure, copying, distribution or use of the contents of this information is prohibited. If you have received this electronic transmission in error, please permanently delete this information and notify me immediately by telephone (239-931-0006), or by electronic mail (holly@cosbylaw.com). Additionally, however, Florida has a very broad Public Records Law. Most written communications to or from State and Local Officials regarding State or Local business are public records available to the public and media upon request. Your email communications may therefore be subject to public disclosure. Thank you. From: n varie <nvarie@gmail.com> Sent: Monday, May 22, 2023 11:09 AM To: holly@cosbylaw.com; steve Keller <STEVE.KELLER@FLORIDAREVENUE.COM>; Marty G. Rustin <marty.rustin@collierclerk.com> Subject: Re: VAB Collier 2023 0516 varie 0505 As per Ms. Cosby’s failure to respond factually to any correspondence and to truthfully answer and fulfill her obligations. I request that all correspondence that was sent to her office be reviewed by the attorney generals office. Ms. Cosby represents both lee and collier county and handles each county differently. She was informed of the lack of uniformity but has continued to ignore it. Ms. Cosby did not inform any VAB board member of my original complaint and also ignored the statute that requires that the DOR be informed of such complaint. She stated in the final meeting that there was nothing for the board to worry about because Mr. Keller did not respond to her email. It was clear that there was a problem but she continues to ignore it on behalf of myself and the 1200 other petitioners. Further without uniformity the portability statute can not exist. Again her responses have been without any factual basis. On May 16, 2023, at 3:54 PM, Law Office of Holly E. Cosby, PA <holly@cosbylaw.com> wrote: by Good afternoon, Mr. Keller. Most, if not all, of the information contained in this round of Mr. Varie’s submission is a restatement from his prior submissions. Anything and everything provided by my office is always responded to at length, causing additional and unnecessary expenditure of County resources. I will not continue to restate information which only encourages longer and more confusing responses from Mr. Varie. However, I will respond to two items which need to be addressed to ensure public confidence in the process. 1. At no time was Mr. Varie’s due process abrupted, and 2. I hereby confirm with the Department of Revenue (DOR) that VAB Administration and myself, the VAB Attorney, ensure that all 472 communications and complaints lodged with VAB Administration and/or the DOR are provided to my client, the Value Adjustment Board, during the corresponding Final Meeting, and without prompting from any complainant. We are well aware of the duty to keep the Value Adjustment Board informed, and I hereby confirm that that duty is fulfilled without bias or intentional delay. Respectfully, Holly Cosby Holly E. CosbyLaw Office of Holly E. Cosby, P.A.602 Center RoadFort Myers, Florida 33907(239) 931-0006(239) 418-0006 (fax) This electronic message transmission and any associated files and/or attachments contains information from the Law Office of Holly E. Cosby, P.A. that is considered confidential or privileged. The information is intended solely for the recipient and use by any other party is not authorized. If you are not the intended recipient, be aware that any disclosure, copying, distribution or use of the contents of this information is prohibited. If you have received this electronic transmission in error, please permanently delete this information and notify me immediately by telephone (239-931-0006), or by electronic mail (holly@cosbylaw.com). Additionally, however, Florida has a very broad Public Records Law. Most written communications to or from State and Local Officials regarding State or Local business are public records available to the public and media upon request. Your email communications may therefore be subject to public disclosure. Thank you. From: Steve Keller <Steve.Keller@floridarevenue.com> Sent: Tuesday, May 16, 2023 2:54 PM To: holly@cosbylaw.com; Marty G. Rustin <marty.rustin@collierclerk.com>; n varie <nvarie@gmail.com> Cc: CQUINBY@collierappraiser.com; askinner@collierappraiser.com; jredding@colliera ppraiser.com Subject: VAB Collier 2023 0516 varie 0505 To: holly@cosbylaw.com; Marty G. Rustin <marty.rustin@collierclerk.com>; n varie <nvarie@gmail.com> Cc: CQUINBY@collierappraiser.com; askinner@collierappraiser.com; jredding @collierappraiser.com Subject: VAB Collier 2023 0421 varie / Dear Ms. Cosby: By copy of this email I am informing you as VAB attorney of the inquiry in the email attached and its attachments, regarding VAB processes in Collier County, and requesting that you, as VAB attorney, review and address these petition issues. 473 Sincerely, <image003.png> Stephen J. Keller Chief Legal Counsel - Property Tax Litigation and Value Adjustment Board Oversight Office of the General Counsel Department of Revenue 850 617 8347 email encryption status [unsecure]; signifies: not encrypted NOTIFICATION TO RECIPIENTS: The subject line of this email may indicate that this email has been sent unsecure. This is a default setting which in no way indicates that this communication is unsafe, but rather that the email has been sent unencrypted in clear text form. Revenue does provide secure email exchange. Please contact us if you need to exchange confidential information electronically. If you have received this email in error, please notify us immediately by return email. If you receive a Florida Department of Revenue communication that contains personal or confidential information, and you are not the intended recipient, you are prohibited from using the information in any way. All record of any such communication (electronic or otherwise) should be destroyed in its entirety. Cautions on corresponding with Revenue by email: Under Florida law, emails received by a state agency are public records. Both the message and the email address it was sent from (excepting any information that is exempt from disclosure under state law) may be released in response to a public records request. Internet email is not secure and may be viewed by someone other than the person you send it to. Please do not include your social security number, federal employer identification number, or other sensitive information in an email to us. 474 From:KlatzkowJeff To:holly@cosbylaw.com Cc:FilsonSue Subject:VAB Date:Friday, June 2, 2023 9:18:43 AM Ms. Cosby: Please see the email chain below. Although I have been asked to weigh in on this, I prefer not to do so without first giving you the opportunity to address the issue. As always, please feel free to call me. Jeffrey A. Klatzkow Collier County Attorney (239) 252-2614 From: SaundersBurt <Burt.Saunders@colliercountyfl.gov> Sent: Friday, June 2, 2023 7:06 AM To: KlatzkowJeff <Jeff.Klatzkow@colliercountyfl.gov> Subject: FW: VAB Hi Jeff, Commissioner Saunders asked me to have you take a look at this. Thank you and have a great day. Sue Filson, Aide to Burt Saunders District 3 Commissioner Burt.Saunders@colliercountyfl.gov 3299 Tamiami Trail East, Suite #303 Naples, FL 34112 P: (239) 252-8603 To subscribe to our District 3 Newsletter Click Here Sue.filson@colliercountyfl.gov From: n varie <nvarie@gmail.com> 475 Sent: Thursday, June 1, 2023 9:20 AM To: SaundersBurt <Burt.Saunders@colliercountyfl.gov> Subject: Re: VAB EXTERNAL EMAIL: This email is from an external source. Confirm this is a trusted sender and use extreme caution when opening attachments or clicking links. Can you please ask Mr. Saunders what his responsibility is as a member and chairman of the Value adjustment board. What the Value adjustment board does specifically and why he feels they must “rubber stamp” the special magistrate decision when that is not what the Florida state department of revenue says? On May 18, 2023, at 1:51 PM, SaundersBurt <Burt.Saunders@colliercountyfl.gov> wrote: Mr. Varie, I found the email you sent to Commissioner Saunders on April 17th. I forwarded your email and am waiting for a response. I will send him a reminder that we need to respond. Have a great day. Sue Filson, Aide to Burt Saunders District 3 Commissioner Burt.Saunders@colliercountyfl.gov 3299 Tamiami Trail East, Suite #303 Naples, FL 34112 P: (239) 252-8603 To subscribe to our District 3 Newsletter Click Here Sue.filson@colliercountyfl.gov From: n varie <nvarie@gmail.com> Sent: Monday, April 17, 2023 12:28 PM To: SaundersBurt <Burt.Saunders@colliercountyfl.gov> Subject: VAB EXTERNAL EMAIL: This email is from an external source. Confirm this is a trusted sender and use extreme caution when opening attachments or clicking links. Mr. Saunders, Please read the email from Steve Keller. This should have been given to you on Friday by the VAB attorney. This is about every petitioner for this year. There is not 476 uniformity and I am questioning what training the special magistrates for collier attended. From: Steve Keller <Steve.Keller@floridarevenue.com> Subject: VAB Collier 2023 0414 varie / 03 FW: Claification of your letter OPN95-0002 Date: April 14, 2023 at 4:03:51 PM GMT-4 To: "Law Office of Holly E. Cosby, PA" <holly@cosbylaw.com>, "Marty G. Rustin" <marty.rustin@collierclerk.com>, n varie <nvarie@gmail.com> To: Holly Cosby holly@cosbylaw.com VAB attorney Marty G. Rustin marty.rustin@collierclerk.com VAB Clerk n varie <nvarie@gmail.com> Dear Ms. Cosby: By copy of this email I am informing you as VAB attorney of the inquiry in the email below and its attachments, regarding VAB processes in Collier County, and requesting that you, as VAB attorney, review and address these petition issues in the context of the information presented below herein and in the attached advisory memorandum to the Palm Beach County VAB, dated October 19, 2022. This advisory memorandum contains advice that is also appropriate for your county, and you are so advised. The two obsolete Department letters issued 30 years ago (1990 and 1995), in the attachments of PAO VAB evidence sent yesterday by Mr. Varie, have been superseded because they do not reflect current facts or law. See, for example, 2009 legislative enactments in sections 194.301 and 194.3015, F.S. These obsolete letters contain erroneous information related to cost of sale deductions under section 193.011(8), F.S. The erroneous use of the obsolete 1990 and 1995 letters would impair assessment uniformity, resulting in VAB petitioners being treated arbitrarily different from non-petitioners. Such arbitrary disparate treatment would be contrary to several areas of current applicable law, and should be avoided. The attached advisory memorandum, dated October 19, 2022, explains why cost of sale 477 deductions are a professionally accepted appraisal practice under section 194.301 and also addresses why the uniform application of cost of sale deductions is paramount under current applicable law. When the property appraiser makes cost of sale deductions uniformly, across-the-board in a use code group, and then reports these deductions on Form DR 493, this establishes a professionally accepted appraisal practice in their respective county. The VAB is also required to apply professionally accepted appraisal practices. See section 194.301, F.S. Sincerely, Stephen J. Keller Chief Legal Counsel - Property Tax Litigation and Value Adjustment Board Oversight Office of the General Counsel Department of Revenue 850 617 8347 Under Florida Law, e-mail addresses are public records. If you do not want your e-mail address released in response to a public records request, do not send electronic mail to this entity. Instead, contact this office by telephone or in writing. 478 From:Law Office of Holly E. Cosby, PA To:"KlatzkowJeff"; value adjustment board Cc:"FilsonSue"; Collier Value Adjustment Board Subject:RE: VAB Date:Friday, June 2, 2023 1:36:00 PM Good afternoon, Mr. Klatzkow. I tried calling first, but I believe you were out to lunch when I called. The information below was actually provided to the Board in print (hard copy) the morning of the 2022 Final VAB Meeting (April 17th). The inquiry came in after 4pm the Friday prior (April 14th), and I responded to it immediately (April 14th – it took a while to draft my response, which was forwarded to the DOR after 5pm on April 14th). I then provided the email string to VAB Administration via email (April 14th – after 5pm) and asked that they print it out first thing Monday (April 17th) morning with enough copies to provide to the VAB and with a few extra copies for any member of the public. That task was completed. Mr. Varie has since written to the DOR several more times with regards to this issue and several new issues, and all correspondence I have received from the DOR has been reviewed and responded to in a prompt manner, with copies to VAB Administration. Mr. Varie also contacted the Lee County VAB on several occasions, under veil of “being a reporter” and “working for a Senator”, both titles are untrue. He advised that he intended to attend the Lee County 2022 Final Meeting, but did not. I expressed my concerns to the DOR that I believe that Mr. Varie has shifted his focus from his disappointment with the outcome of his VAB petition, to me. There would be no other reason to appear at the Final Meeting in Lee County, as he does not own property in Lee County, nor did he file a VAB petition in Lee County for the 2022 session. At this time, I would like to make sure that you know that anything and everything I have received from the DOR has been addressed, and there is nothing outstanding at this time. Any claim of non-uniformity between counties by Mr. Varie is unfounded and untrue; he does not truly understand the process and cannot make that determination based on his limited understanding of the same. The Special Magistrates in Collier County have confirmed that they are aware of the two DOR memoranda provided by the DOR to my office and have also confirmed that they are aware of the outdated information being utilized by the Collier County Property Appraiser’s Office. Please feel free to let me know if you have any further questions or concerns. I am absolutely available for a phone conversation, should you wish to talk further. Very truly, Holly Cosby Holly E. CosbyLaw Office of Holly E. Cosby, P.A. 479 602 Center RoadFort Myers, Florida 33907(239) 931-0006(239) 418-0006 (fax) This electronic message transmission and any associated files and/or attachments contains information from the Law Office of Holly E. Cosby, P.A. that is considered confidential or privileged. The information is intended solely for the recipient and use by any other party is not authorized. If you are not the intended recipient, be aware that any disclosure, copying, distribution or use of the contents of this information is prohibited. If you have received this electronic transmission in error, please permanently delete this information and notify me immediately by telephone (239-931-0006), or by electronic mail (holly@cosbylaw.com). Additionally, however, Florida has a very broad Public Records Law. Most written communications to or from State and Local Officials regarding State or Local business are public records available to the public and media upon request. Your email communications may therefore be subject to public disclosure. Thank you. From: KlatzkowJeff <Jeff.Klatzkow@colliercountyfl.gov> Sent: Friday, June 2, 2023 9:19 AM To: holly@cosbylaw.com Cc: FilsonSue <Sue.Filson@colliercountyfl.gov> Subject: VAB Ms. Cosby: Please see the email chain below. Although I have been asked to weigh in on this, I prefer not to do so without first giving you the opportunity to address the issue. As always, please feel free to call me. Jeffrey A. Klatzkow Collier County Attorney (239) 252-2614 From: SaundersBurt <Burt.Saunders@colliercountyfl.gov> Sent: Friday, June 2, 2023 7:06 AM To: KlatzkowJeff <Jeff.Klatzkow@colliercountyfl.gov> Subject: FW: VAB Hi Jeff, Commissioner Saunders asked me to have you take a look at this. Thank you and have a great day. 480 Sue Filson, Aide to Burt Saunders District 3 Commissioner Burt.Saunders@colliercountyfl.gov 3299 Tamiami Trail East, Suite #303 Naples, FL 34112 P: (239) 252-8603 To subscribe to our District 3 Newsletter Click Here Sue.filson@colliercountyfl.gov From: n varie <nvarie@gmail.com> Sent: Thursday, June 1, 2023 9:20 AM To: SaundersBurt <Burt.Saunders@colliercountyfl.gov> Subject: Re: VAB EXTERNAL EMAIL: This email is from an external source. Confirm this is a trusted sender and use extreme caution when opening attachments or clicking links. Can you please ask Mr. Saunders what his responsibility is as a member and chairman of the Value adjustment board. What the Value adjustment board does specifically and why he feels they must “rubber stamp” the special magistrate decision when that is not what the Florida state department of revenue says? On May 18, 2023, at 1:51 PM, SaundersBurt <Burt.Saunders@colliercountyfl.gov> wrote: Mr. Varie, I found the email you sent to Commissioner Saunders on April 17th. I forwarded your email and am waiting for a response. I will send him a reminder that we need to respond. Have a great day. Sue Filson, Aide to Burt Saunders District 3 Commissioner Burt.Saunders@colliercountyfl.gov 3299 Tamiami Trail East, Suite #303 Naples, FL 34112 P: (239) 252-8603 To subscribe to our District 3 Newsletter Click Here 481 Sue.filson@colliercountyfl.gov From: n varie <nvarie@gmail.com> Sent: Monday, April 17, 2023 12:28 PM To: SaundersBurt <Burt.Saunders@colliercountyfl.gov> Subject: VAB EXTERNAL EMAIL: This email is from an external source. Confirm this is a trusted sender and use extreme caution when opening attachments or clicking links. Mr. Saunders, Please read the email from Steve Keller. This should have been given to you on Friday by the VAB attorney. This is about every petitioner for this year. There is not uniformity and I am questioning what training the special magistrates for collier attended. From: Steve Keller <Steve.Keller@floridarevenue.com> Subject: VAB Collier 2023 0414 varie / 03 FW: Claification of your letter OPN95-0002 Date: April 14, 2023 at 4:03:51 PM GMT-4 To: "Law Office of Holly E. Cosby, PA" <holly@cosbylaw.com>, "Marty G. Rustin" <marty.rustin@collierclerk.com>, n varie <nvarie@gmail.com> To: Holly Cosby holly@cosbylaw.com VAB attorney Marty G. Rustin marty.rustin@collierclerk.com VAB Clerk n varie <nvarie@gmail.com> Dear Ms. Cosby: By copy of this email I am informing you as VAB attorney of the inquiry in the email below and its attachments, regarding VAB processes in Collier County, and requesting that you, as VAB attorney, review and address these petition issues in the context of the information presented below herein and in the attached advisory memorandum to the Palm Beach County VAB, dated October 19, 2022. This advisory memorandum contains advice that is also appropriate for your county, and you are so advised. The two obsolete Department letters issued 30 years ago (1990 and 1995), in the attachments of 482 PAO VAB evidence sent yesterday by Mr. Varie, have been superseded because they do not reflect current facts or law. See, for example, 2009 legislative enactments in sections 194.301 and 194.3015, F.S. These obsolete letters contain erroneous information related to cost of sale deductions under section 193.011(8), F.S. The erroneous use of the obsolete 1990 and 1995 letters would impair assessment uniformity, resulting in VAB petitioners being treated arbitrarily different from non-petitioners. Such arbitrary disparate treatment would be contrary to several areas of current applicable law, and should be avoided. The attached advisory memorandum, dated October 19, 2022, explains why cost of sale deductions are a professionally accepted appraisal practice under section 194.301 and also addresses why the uniform application of cost of sale deductions is paramount under current applicable law. When the property appraiser makes cost of sale deductions uniformly, across-the-board in a use code group, and then reports these deductions on Form DR 493, this establishes a professionally accepted appraisal practice in their respective county. The VAB is also required to apply professionally accepted appraisal practices. See section 194.301, F.S. Sincerely, Stephen J. Keller Chief Legal Counsel - Property Tax Litigation and Value Adjustment Board Oversight Office of the General Counsel Department of Revenue 850 617 8347 Under Florida Law, e-mail addresses are public records. If you do not want your e-mail address released in response to a public records request, do not send electronic mail to this entity. Instead, contact this office by telephone or in writing. 483 From:Law Office of Holly E. Cosby, PA To:"n varie"; "Steve Keller" Cc:Collier Value Adjustment Board Subject:RE: VAB Collier 2023 0516 varie 0505 Date:Wednesday, June 7, 2023 11:40:00 AM Importance:High Good morning. This email shall stand as official notice that any and all further communication to this office, which comes directly from Mr. Nick Varie, will be blocked and will no longer be received. This office refuses to participate in and/or be subject to such continual and harassing communication. Respectfully, Holly Cosby Holly E. CosbyLaw Office of Holly E. Cosby, P.A.602 Center RoadFort Myers, Florida 33907(239) 931-0006(239) 418-0006 (fax) This electronic message transmission and any associated files and/or attachments contains information from the Law Office of Holly E. Cosby, P.A. that is considered confidential or privileged. The information is intended solely for the recipient and use by any other party is not authorized. If you are not the intended recipient, be aware that any disclosure, copying, distribution or use of the contents of this information is prohibited. If you have received this electronic transmission in error, please permanently delete this information and notify me immediately by telephone (239-931-0006), or by electronic mail (holly@cosbylaw.com). Additionally, however, Florida has a very broad Public Records Law. Most written communications to or from State and Local Officials regarding State or Local business are public records available to the public and media upon request. Your email communications may therefore be subject to public disclosure. Thank you. From: n varie <nvarie@gmail.com> Sent: Wednesday, June 7, 2023 11:00 AM To: holly@cosbylaw.com; Steve Keller <STEVE.KELLER@FLORIDAREVENUE.COM> Subject: Re: VAB Collier 2023 0516 varie 0505 Nothing in the email that Ms. Cosby has provided is accurate. She still fails to state any fact and back them up. It is all words where I have provided the recording and transcript. Not one member of the VAB stated at the hearing that they saw or read the letter from Mr. Keller. Where is the proof that they read the letter? It is absurd that Ms. Cosby would make accusations that are not supported. Mr. Keller stated that there is not uniformity- I am just providing and forwarding his comments. I have no idea what she is talking about and I do not plan on attending any other hearings with her present it would clearly be a waste of time because her grasp of the facts and ability to provide any evidence to support her position is lacking. On May 22, 2023, at 11:39 AM, Law Office of Holly E. Cosby, PA <holly@cosbylaw.com> 484 wrote: Good morning, Instead of waiting for the DOR to forward this to me, requesting further response, I will do so now. 1. The Board was ABSOLUTELY provided with ALL of Mr. Varie’s correspondence to VAB Administration and the DOR, including his original complaint, and the same is made part of the agenda packet for the Final Meeting. 2. All VABs I represent are treated uniformly. 3. At the Final Meeting, I stated to the Board that I responded to Mr. Varie’s complaint received the Friday evening prior and had not received any response from the DOR at that time. 4. At the Final Meeting, I stated to the Board that all of Mr. Varie’s inquiries to the DOR had been responded to, and when asked if they had anything to be concerned about, I did advised that there was nothing concerning at that time, which I believed to be true and still believe to be true. It seems that Mr. Varie has taken this matter from disagreement with the outcome of his Collier County VAB petition, and has turned it into a witch hunt against me, personally. Mr. Varie recently called the Lee County Value Adjustment Board and advised them that he was a reporter, doing a piece about VABs, which is false. He advised that he intends to attend the Lee County VAB Final Meeting, and while he is certainly permitted to do so, he has no petitions filed with Lee County, and to my knowledge owns no property in Lee County. At this time, with Mr. Varie’s recent actions with the Lee County Value Adjustment Board and his false statements with regards to his intentions for his calls thereto and intentions to appear at a meeting in a County where he is not a resident or property owner, I have become fearful for my safety. Respectfully, Holly Cosby Holly E. CosbyLaw Office of Holly E. Cosby, P.A.602 Center RoadFort Myers, Florida 33907(239) 931-0006(239) 418-0006 (fax) This electronic message transmission and any associated files and/or attachments contains information from the Law Office of Holly E. Cosby, P.A. 485 that is considered confidential or privileged. The information is intended solely for the recipient and use by any other party is not authorized. If you are not the intended recipient, be aware that any disclosure, copying, distribution or use of the contents of this information is prohibited. If you have received this electronic transmission in error, please permanently delete this information and notify me immediately by telephone (239-931-0006), or by electronic mail (holly@cosbylaw.com). Additionally, however, Florida has a very broad Public Records Law. Most written communications to or from State and Local Officials regarding State or Local business are public records available to the public and media upon request. Your email communications may therefore be subject to public disclosure. Thank you. From: n varie <nvarie@gmail.com> Sent: Monday, May 22, 2023 11:09 AM To: holly@cosbylaw.com; steve Keller <STEVE.KELLER@FLORIDAREVENUE.COM>; Marty G. Rustin <marty.rustin@collierclerk.com> Subject: Re: VAB Collier 2023 0516 varie 0505 As per Ms. Cosby’s failure to respond factually to any correspondence and to truthfully answer and fulfill her obligations. I request that all correspondence that was sent to her office be reviewed by the attorney generals office. Ms. Cosby represents both lee and collier county and handles each county differently. She was informed of the lack of uniformity but has continued to ignore it. Ms. Cosby did not inform any VAB board member of my original complaint and also ignored the statute that requires that the DOR be informed of such complaint. She stated in the final meeting that there was nothing for the board to worry about because Mr. Keller did not respond to her email. It was clear that there was a problem but she continues to ignore it on behalf of myself and the 1200 other petitioners. Further without uniformity the portability statute can not exist. Again her responses have been without any factual basis. On May 16, 2023, at 3:54 PM, Law Office of Holly E. Cosby, PA <holly@cosbylaw.com> wrote: by Good afternoon, Mr. Keller. Most, if not all, of the information contained in this round of Mr. Varie’s submission is a restatement from his prior submissions. Anything and everything provided by my office is always responded to at length, causing additional and unnecessary expenditure of County resources. I will not continue to restate information which only encourages longer and more confusing responses from Mr. Varie. 486 However, I will respond to two items which need to be addressed to ensure public confidence in the process. 1. At no time was Mr. Varie’s due process abrupted, and 2. I hereby confirm with the Department of Revenue (DOR) that VAB Administration and myself, the VAB Attorney, ensure that all communications and complaints lodged with VAB Administration and/or the DOR are provided to my client, the Value Adjustment Board, during the corresponding Final Meeting, and without prompting from any complainant. We are well aware of the duty to keep the Value Adjustment Board informed, and I hereby confirm that that duty is fulfilled without bias or intentional delay. Respectfully, Holly Cosby Holly E. CosbyLaw Office of Holly E. Cosby, P.A.602 Center RoadFort Myers, Florida 33907(239) 931-0006(239) 418-0006 (fax) This electronic message transmission and any associated files and/or attachments contains information from the Law Office of Holly E. Cosby, P.A. that is considered confidential or privileged. The information is intended solely for the recipient and use by any other party is not authorized. If you are not the intended recipient, be aware that any disclosure, copying, distribution or use of the contents of this information is prohibited. If you have received this electronic transmission in error, please permanently delete this information and notify me immediately by telephone (239-931- 0006), or by electronic mail (holly@cosbylaw.com). Additionally, however, Florida has a very broad Public Records Law. Most written communications to or from State and Local Officials regarding State or Local business are public records available to the public and media upon request. Your email communications may therefore be subject to public disclosure. Thank you. From: Steve Keller <Steve.Keller@floridarevenue.com> Sent: Tuesday, May 16, 2023 2:54 PM To: holly@cosbylaw.com; Marty G. Rustin <marty.rustin@collierclerk.com>; n varie <nvarie@gmail.com> Cc: CQUINBY@collierappraiser.com; askinner@collierappraiser.com; jredd ing@collierappraiser.com Subject: VAB Collier 2023 0516 varie 0505 To: holly@cosbylaw.com; Marty G. Rustin 487 <marty.rustin@collierclerk.com>; n varie <nvarie@gmail.com> Cc: CQUINBY@collierappraiser.com; askinner@collierappraiser.co m; jredding@collierappraiser.com Subject: VAB Collier 2023 0421 varie / Dear Ms. Cosby: By copy of this email I am informing you as VAB attorney of the inquiry in the email attached and its attachments, regarding VAB processes in Collier County, and requesting that you, as VAB attorney, review and address these petition issues. Sincerely, <image003.png> Stephen J. Keller Chief Legal Counsel - Property Tax Litigation and Value Adjustment Board Oversight Office of the General Counsel Department of Revenue 850 617 8347 email encryption status [unsecure]; signifies: not encrypted NOTIFICATION TO RECIPIENTS: The subject line of this email may indicate that this email has been sent unsecure. This is a default setting which in no way indicates that this communication is unsafe, but rather that the email has been sent unencrypted in clear text form. Revenue does provide secure email exchange. Please contact us if you need to exchange confidential information electronically. If you have received this email in error, please notify us immediately by return email. If you receive a Florida Department of Revenue communication that contains personal or confidential information, and you are not the intended recipient, you are prohibited from using the information in any way. All record of any such communication (electronic or otherwise) should be destroyed in its entirety. Cautions on corresponding with Revenue by email: Under Florida law, emails received by a state agency are public records. Both the message and the email address it was sent from (excepting any information that is exempt from disclosure under state law) may be released in response to a public records request. Internet email is not secure and may be viewed by someone other than the person you send it to. Please do not include your social security number, federal employer identification number, or other sensitive information in an email to us. 488 From:n varie To:holly@cosbylaw.com Subject:Re: VAB Collier 2023 0516 varie 0505 Date:Wednesday, June 7, 2023 11:02:37 AM Further Ms. Cosby did not advise the board of the content of Mr. Kellers letter and did not explain the uniformity or anything to them for that matter. On May 22, 2023, at 11:39 AM, Law Office of Holly E. Cosby, PA <holly@cosbylaw.com> wrote: Good morning, Instead of waiting for the DOR to forward this to me, requesting further response, I will do so now. 1. The Board was ABSOLUTELY provided with ALL of Mr. Varie’s correspondence to VAB Administration and the DOR, including his original complaint, and the same is made part of the agenda packet for the Final Meeting. 2. All VABs I represent are treated uniformly. 3. At the Final Meeting, I stated to the Board that I responded to Mr. Varie’s complaint received the Friday evening prior and had not received any response from the DOR at that time. 4. At the Final Meeting, I stated to the Board that all of Mr. Varie’s inquiries to the DOR had been responded to, and when asked if they had anything to be concerned about, I did advised that there was nothing concerning at that time, which I believed to be true and still believe to be true. It seems that Mr. Varie has taken this matter from disagreement with the outcome of his Collier County VAB petition, and has turned it into a witch hunt against me, personally. Mr. Varie recently called the Lee County Value Adjustment Board and advised them that he was a reporter, doing a piece about VABs, which is false. He advised that he intends to attend the Lee County VAB Final Meeting, and while he is certainly permitted to do so, he has no petitions filed with Lee County, and to my knowledge owns no property in Lee County. At this time, with Mr. Varie’s recent actions with the Lee County Value Adjustment Board and his false statements with regards to his intentions for his calls thereto and intentions to appear at a meeting in a County where he is not a resident or property owner, I have become fearful for my safety. 489 Respectfully, Holly Cosby Holly E. CosbyLaw Office of Holly E. Cosby, P.A.602 Center RoadFort Myers, Florida 33907(239) 931-0006(239) 418-0006 (fax) This electronic message transmission and any associated files and/or attachments contains information from the Law Office of Holly E. Cosby, P.A. that is considered confidential or privileged. The information is intended solely for the recipient and use by any other party is not authorized. If you are not the intended recipient, be aware that any disclosure, copying, distribution or use of the contents of this information is prohibited. If you have received this electronic transmission in error, please permanently delete this information and notify me immediately by telephone (239-931-0006), or by electronic mail (holly@cosbylaw.com). Additionally, however, Florida has a very broad Public Records Law. Most written communications to or from State and Local Officials regarding State or Local business are public records available to the public and media upon request. Your email communications may therefore be subject to public disclosure. Thank you. From: n varie <nvarie@gmail.com> Sent: Monday, May 22, 2023 11:09 AM To: holly@cosbylaw.com; steve Keller <STEVE.KELLER@FLORIDAREVENUE.COM>; Marty G. Rustin <marty.rustin@collierclerk.com> Subject: Re: VAB Collier 2023 0516 varie 0505 As per Ms. Cosby’s failure to respond factually to any correspondence and to truthfully answer and fulfill her obligations. I request that all correspondence that was sent to her office be reviewed by the attorney generals office. Ms. Cosby represents both lee and collier county and handles each county differently. She was informed of the lack of uniformity but has continued to ignore it. Ms. Cosby did not inform any VAB board member of my original complaint and also ignored the statute that requires that the DOR be informed of such complaint. She stated in the final meeting that there was nothing for the board to worry about because Mr. Keller did not respond to her email. It was clear that there was a problem but she continues to ignore it on behalf of myself and the 1200 other petitioners. Further without uniformity the portability statute can not exist. Again her responses have been without any factual basis. On May 16, 2023, at 3:54 PM, Law Office of Holly E. Cosby, PA <holly@cosbylaw.com> wrote: by Good afternoon, Mr. Keller. 490 Most, if not all, of the information contained in this round of Mr. Varie’s submission is a restatement from his prior submissions. Anything and everything provided by my office is always responded to at length, causing additional and unnecessary expenditure of County resources. I will not continue to restate information which only encourages longer and more confusing responses from Mr. Varie. However, I will respond to two items which need to be addressed to ensure public confidence in the process. 1. At no time was Mr. Varie’s due process abrupted, and 2. I hereby confirm with the Department of Revenue (DOR) that VAB Administration and myself, the VAB Attorney, ensure that all communications and complaints lodged with VAB Administration and/or the DOR are provided to my client, the Value Adjustment Board, during the corresponding Final Meeting, and without prompting from any complainant. We are well aware of the duty to keep the Value Adjustment Board informed, and I hereby confirm that that duty is fulfilled without bias or intentional delay. Respectfully, Holly Cosby Holly E. CosbyLaw Office of Holly E. Cosby, P.A.602 Center RoadFort Myers, Florida 33907(239) 931-0006(239) 418-0006 (fax) This electronic message transmission and any associated files and/or attachments contains information from the Law Office of Holly E. Cosby, P.A. that is considered confidential or privileged. The information is intended solely for the recipient and use by any other party is not authorized. If you are not the intended recipient, be aware that any disclosure, copying, distribution or use of the contents of this information is prohibited. If you have received this electronic transmission in error, please permanently delete this information and notify me immediately by telephone (239-931- 0006), or by electronic mail (holly@cosbylaw.com). Additionally, however, Florida has a very broad Public Records Law. Most written communications to or from State and Local Officials regarding State or Local business are public records available to the public and media upon request. Your email communications may therefore be subject to public disclosure. Thank you. From: Steve Keller <Steve.Keller@floridarevenue.com> Sent: Tuesday, May 16, 2023 2:54 PM 491 To: holly@cosbylaw.com; Marty G. Rustin <marty.rustin@collierclerk.com>; n varie <nvarie@gmail.com> Cc: CQUINBY@collierappraiser.com; askinner@collierappraiser.com; jredding@collierappraiser.com Subject: VAB Collier 2023 0516 varie 0505 To: holly@cosbylaw.com; Marty G. Rustin <marty.rustin@collierclerk.com>; n varie <nvarie@gmail.com> Cc: CQUINBY@collierappraiser.com; askinner@collierappraiser.com; jredding@collierappraiser.com Subject: VAB Collier 2023 0421 varie / Dear Ms. Cosby: By copy of this email I am informing you as VAB attorney of the inquiry in the email attached and its attachments, regarding VAB processes in Collier County, and requesting that you, as VAB attorney, review and address these petition issues. Sincerely, <image003.png> Stephen J. Keller Chief Legal Counsel - Property Tax Litigation and Value Adjustment Board Oversight Office of the General Counsel Department of Revenue 850 617 8347 email encryption status [unsecure]; signifies: not encrypted NOTIFICATION TO RECIPIENTS: The subject line of this email may indicate that this email has been sent unsecure. This is a default setting which in no way indicates that this communication is unsafe, but rather that the email has been sent unencrypted in clear text form. Revenue does provide secure email exchange. Please contact us if you need to exchange confidential information electronically. If you have received this email in error, please notify us immediately by return email. If you receive a Florida Department of Revenue communication that contains personal or confidential information, and you are not the intended recipient, you are prohibited from using the information in any way. All record of any such communication (electronic or otherwise) should be destroyed in its entirety. Cautions on corresponding with Revenue by email: Under Florida law, emails received by a state agency are public records. Both the message and the email 492 address it was sent from (excepting any information that is exempt from disclosure under state law) may be released in response to a public records request. Internet email is not secure and may be viewed by someone other than the person you send it to. Please do not include your social security number, federal employer identification number, or other sensitive information in an email to us. 493 From:KlatzkowJeff To:FilsonSue Cc:holly@cosbylaw.com Subject:VAB Date:Wednesday, June 14, 2023 10:14:00 AM Attachments:VAB (30.2 KB).msg Sue: I’m a bit leery about responding to this as in 2008 the legislature specifically removed our office from VAB matters (see below statutory change). I sent the VAB counsel the attached email asking her to respond. Let me know if this does not happen. Section 4. Section 194.015, Florida Statutes, is amended to read: 194.015 Value adjustment board.—There is hereby created a value adjustment board for each county, which shall consist of two three 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 two members 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, and at least one member of the school board, and at least one citizen member and no meeting of the board shall take place unless a quorum is present. Members of the board may receive such per diem compensation as is allowed by law for state employees if both bodies elect to allow such compensation. The clerk of the governing body of the county shall be the clerk of the value adjustment board. The office of the county attorney may be counsel to the board unless the county attorney represents the property appraiser, in which instance 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. However, counsel for the property appraiser shall not be required when the county attorney represents only the board at the board hearings, even though the county attorney may represent the property appraiser in other matters or at a different time. Two-fifths of the expenses of the board shall be borne by the district school board and three-fifths by the district county commission. Jeffrey A. Klatzkow Collier County Attorney 494 (239) 252-2614 From: SaundersBurt <Burt.Saunders@colliercountyfl.gov> Sent: Tuesday, June 13, 2023 8:56 AM To: KlatzkowJeff <Jeff.Klatzkow@colliercountyfl.gov> Subject: FW: VAB Hi Jeff, FYI From: n varie <nvarie@gmail.com> Sent: Tuesday, June 13, 2023 8:44 AM To: SaundersBurt <Burt.Saunders@colliercountyfl.gov> Subject: Re: VAB EXTERNAL EMAIL: This email is from an external source. Confirm this is a trusted sender and use extreme caution when opening attachments or clicking links. Please consider all my emails previous and future to be official “public information requests" On May 18, 2023, at 1:51 PM, SaundersBurt <Burt.Saunders@colliercountyfl.gov> wrote: Mr. Varie, I found the email you sent to Commissioner Saunders on April 17th. I forwarded your email and am waiting for a response. I will send him a reminder that we need to respond. Have a great day. Sue Filson, Aide to Burt Saunders District 3 Commissioner Burt.Saunders@colliercountyfl.gov 3299 Tamiami Trail East, Suite #303 Naples, FL 34112 P: (239) 252-8603 To subscribe to our District 3 Newsletter Click Here Sue.filson@colliercountyfl.gov From: n varie <nvarie@gmail.com> Sent: Monday, April 17, 2023 12:28 PM To: SaundersBurt <Burt.Saunders@colliercountyfl.gov> 495 Subject: VAB EXTERNAL EMAIL: This email is from an external source. Confirm this is a trusted sender and use extreme caution when opening attachments or clicking links. Mr. Saunders, Please read the email from Steve Keller. This should have been given to you on Friday by the VAB attorney. This is about every petitioner for this year. There is not uniformity and I am questioning what training the special magistrates for collier attended. From: Steve Keller <Steve.Keller@floridarevenue.com> Subject: VAB Collier 2023 0414 varie / 03 FW: Claification of your letter OPN95-0002 Date: April 14, 2023 at 4:03:51 PM GMT-4 To: "Law Office of Holly E. Cosby, PA" <holly@cosbylaw.com>, "Marty G. Rustin" <marty.rustin@collierclerk.com>, n varie <nvarie@gmail.com> To: Holly Cosby holly@cosbylaw.com VAB attorney Marty G. Rustin marty.rustin@collierclerk.com VAB Clerk n varie <nvarie@gmail.com> Dear Ms. Cosby: By copy of this email I am informing you as VAB attorney of the inquiry in the email below and its attachments, regarding VAB processes in Collier County, and requesting that you, as VAB attorney, review and address these petition issues in the context of the information presented below herein and in the attached advisory memorandum to the Palm Beach County VAB, dated October 19, 2022. This advisory memorandum contains advice that is also appropriate for your county, and you are so advised. The two obsolete Department letters issued 30 years ago (1990 and 1995), in the attachments of PAO VAB evidence sent yesterday by Mr. Varie, have been superseded because they do not reflect current facts or law. See, for example, 2009 legislative enactments in sections 194.301 and 194.3015, F.S. These obsolete letters contain erroneous information related to cost of sale deductions under section 193.011(8), F.S. The erroneous use of the obsolete 1990 and 1995 496 letters would impair assessment uniformity, resulting in VAB petitioners being treated arbitrarily different from non-petitioners. Such arbitrary disparate treatment would be contrary to several areas of current applicable law, and should be avoided. The attached advisory memorandum, dated October 19, 2022, explains why cost of sale deductions are a professionally accepted appraisal practice under section 194.301 and also addresses why the uniform application of cost of sale deductions is paramount under current applicable law. When the property appraiser makes cost of sale deductions uniformly, across-the-board in a use code group, and then reports these deductions on Form DR 493, this establishes a professionally accepted appraisal practice in their respective county. The VAB is also required to apply professionally accepted appraisal practices. See section 194.301, F.S. Sincerely, Stephen J. Keller Chief Legal Counsel - Property Tax Litigation and Value Adjustment Board Oversight Office of the General Counsel Department of Revenue 850 617 8347 Under Florida Law, e-mail addresses are public records. If you do not want your e-mail address released in response to a public records request, do not send electronic mail to this entity. Instead, contact this office by telephone or in writing. 497 From:KlatzkowJeff To:holly@cosbylaw.com Cc:FilsonSue Subject:VAB Date:Friday, June 2, 2023 9:18:36 AM Ms. Cosby: Please see the email chain below. Although I have been asked to weigh in on this, I prefer not to do so without first giving you the opportunity to address the issue. As always, please feel free to call me. Jeffrey A. Klatzkow Collier County Attorney (239) 252-2614 From: SaundersBurt <Burt.Saunders@colliercountyfl.gov> Sent: Friday, June 2, 2023 7:06 AM To: KlatzkowJeff <Jeff.Klatzkow@colliercountyfl.gov> Subject: FW: VAB Hi Jeff, Commissioner Saunders asked me to have you take a look at this. Thank you and have a great day. Sue Filson, Aide to Burt Saunders District 3 Commissioner Burt.Saunders@colliercountyfl.gov 3299 Tamiami Trail East, Suite #303 Naples, FL 34112 P: (239) 252-8603 To subscribe to our District 3 Newsletter Click Here Sue.filson@colliercountyfl.gov From: n varie <nvarie@gmail.com> 498 Sent: Thursday, June 1, 2023 9:20 AM To: SaundersBurt <Burt.Saunders@colliercountyfl.gov> Subject: Re: VAB EXTERNAL EMAIL: This email is from an external source. Confirm this is a trusted sender and use extreme caution when opening attachments or clicking links. Can you please ask Mr. Saunders what his responsibility is as a member and chairman of the Value adjustment board. What the Value adjustment board does specifically and why he feels they must “rubber stamp” the special magistrate decision when that is not what the Florida state department of revenue says? On May 18, 2023, at 1:51 PM, SaundersBurt <Burt.Saunders@colliercountyfl.gov> wrote: Mr. Varie, I found the email you sent to Commissioner Saunders on April 17th. I forwarded your email and am waiting for a response. I will send him a reminder that we need to respond. Have a great day. Sue Filson, Aide to Burt Saunders District 3 Commissioner Burt.Saunders@colliercountyfl.gov 3299 Tamiami Trail East, Suite #303 Naples, FL 34112 P: (239) 252-8603 To subscribe to our District 3 Newsletter Click Here Sue.filson@colliercountyfl.gov From: n varie <nvarie@gmail.com> Sent: Monday, April 17, 2023 12:28 PM To: SaundersBurt <Burt.Saunders@colliercountyfl.gov> Subject: VAB EXTERNAL EMAIL: This email is from an external source. Confirm this is a trusted sender and use extreme caution when opening attachments or clicking links. Mr. Saunders, Please read the email from Steve Keller. This should have been given to you on Friday by the VAB attorney. This is about every petitioner for this year. There is not 499 uniformity and I am questioning what training the special magistrates for collier attended. From: Steve Keller <Steve.Keller@floridarevenue.com> Subject: VAB Collier 2023 0414 varie / 03 FW: Claification of your letter OPN95-0002 Date: April 14, 2023 at 4:03:51 PM GMT-4 To: "Law Office of Holly E. Cosby, PA" <holly@cosbylaw.com>, "Marty G. Rustin" <marty.rustin@collierclerk.com>, n varie <nvarie@gmail.com> To: Holly Cosby holly@cosbylaw.com VAB attorney Marty G. Rustin marty.rustin@collierclerk.com VAB Clerk n varie <nvarie@gmail.com> Dear Ms. Cosby: By copy of this email I am informing you as VAB attorney of the inquiry in the email below and its attachments, regarding VAB processes in Collier County, and requesting that you, as VAB attorney, review and address these petition issues in the context of the information presented below herein and in the attached advisory memorandum to the Palm Beach County VAB, dated October 19, 2022. This advisory memorandum contains advice that is also appropriate for your county, and you are so advised. The two obsolete Department letters issued 30 years ago (1990 and 1995), in the attachments of PAO VAB evidence sent yesterday by Mr. Varie, have been superseded because they do not reflect current facts or law. See, for example, 2009 legislative enactments in sections 194.301 and 194.3015, F.S. These obsolete letters contain erroneous information related to cost of sale deductions under section 193.011(8), F.S. The erroneous use of the obsolete 1990 and 1995 letters would impair assessment uniformity, resulting in VAB petitioners being treated arbitrarily different from non-petitioners. Such arbitrary disparate treatment would be contrary to several areas of current applicable law, and should be avoided. The attached advisory memorandum, dated October 19, 2022, explains why cost of sale 500 deductions are a professionally accepted appraisal practice under section 194.301 and also addresses why the uniform application of cost of sale deductions is paramount under current applicable law. When the property appraiser makes cost of sale deductions uniformly, across-the-board in a use code group, and then reports these deductions on Form DR 493, this establishes a professionally accepted appraisal practice in their respective county. The VAB is also required to apply professionally accepted appraisal practices. See section 194.301, F.S. Sincerely, Stephen J. Keller Chief Legal Counsel - Property Tax Litigation and Value Adjustment Board Oversight Office of the General Counsel Department of Revenue 850 617 8347 Under Florida Law, e-mail addresses are public records. If you do not want your e-mail address released in response to a public records request, do not send electronic mail to this entity. Instead, contact this office by telephone or in writing. 501 From:KlatzkowJeff To:SaundersBurt Cc:FilsonSue; holly@cosbylaw.com Subject:FW: VAB Date:Wednesday, June 14, 2023 11:08:07 AM Importance:High Commissioner: Just an FYI on this. Jeffrey A. Klatzkow Collier County Attorney (239) 252-2614 From: Law Office of Holly E. Cosby, PA <holly@cosbylaw.com> Sent: Wednesday, June 14, 2023 11:04 AM To: KlatzkowJeff <Jeff.Klatzkow@colliercountyfl.gov> Cc: FilsonSue <Sue.Filson@colliercountyfl.gov>; Collier Value Adjustment Board <vabclerk@collierclerk.com> Subject: FW: VAB Importance: High EXTERNAL EMAIL: This email is from an external source. Confirm this is a trusted sender and use extreme caution when opening attachments or clicking links. Sending again, please advise that you have received this. Holly E. CosbyLaw Office of Holly E. Cosby, P.A.602 Center RoadFort Myers, Florida 33907(239) 931-0006(239) 599--9115 (fax) This electronic message transmission and any associated files and/or attachments contains information from the Law Office of Holly E. Cosby, P.A. that is considered confidential or privileged. The information is intended solely for the recipient and use by any other party is not authorized. If you are not the intended recipient, be aware that any disclosure, copying, distribution or use of the contents of this information is prohibited. If you have received this electronic transmission in error, please permanently delete this information and notify me immediately by telephone (239-931-0006), or by electronic mail (holly@cosbylaw.com). Additionally, however, Florida has a very broad Public Records Law. Most written communications to or from State and Local Officials regarding State or Local business are public records available to the public and media upon request. Your email communications may therefore be subject to public disclosure. Thank you. From: Law Office of Holly E. Cosby, PA <holly@cosbylaw.com> Sent: Friday, June 2, 2023 1:36 PM To: 'KlatzkowJeff' <Jeff.Klatzkow@colliercountyfl.gov> Cc: 'FilsonSue' <Sue.Filson@colliercountyfl.gov>; Collier Value Adjustment Board 502 <vabclerk@collierclerk.com> Subject: RE: VAB Good afternoon, Mr. Klatzkow. I tried calling first, but I believe you were out to lunch when I called. The information below was actually provided to the Board in print (hard copy) the morning of the 2022 Final VAB Meeting (April 17th). The inquiry came in after 4pm the Friday prior (April 14th), and I responded to it immediately (April 14th – it took a while to draft my response, which was forwarded to the DOR after 5pm on April 14th). I then provided the email string to VAB Administration via email (April 14th – after 5pm) and asked that they print it out first thing Monday (April 17th) morning with enough copies to provide to the VAB and with a few extra copies for any member of the public. That task was completed. Mr. Varie has since written to the DOR several more times with regards to this issue and several new issues, and all correspondence I have received from the DOR has been reviewed and responded to in a prompt manner, with copies to VAB Administration. Mr. Varie also contacted the Lee County VAB on several occasions, under veil of “being a reporter” and “working for a Senator”, both titles are untrue. He advised that he intended to attend the Lee County 2022 Final Meeting, but did not. I expressed my concerns to the DOR that I believe that Mr. Varie has shifted his focus from his disappointment with the outcome of his VAB petition, to me. There would be no other reason to appear at the Final Meeting in Lee County, as he does not own property in Lee County, nor did he file a VAB petition in Lee County for the 2022 session. At this time, I would like to make sure that you know that anything and everything I have received from the DOR has been addressed, and there is nothing outstanding at this time. Any claim of non-uniformity between counties by Mr. Varie is unfounded and untrue; he does not truly understand the process and cannot make that determination based on his limited understanding of the same. The Special Magistrates in Collier County have confirmed that they are aware of the two DOR memoranda provided by the DOR to my office and have also confirmed that they are aware of the outdated information being utilized by the Collier County Property Appraiser’s Office. Please feel free to let me know if you have any further questions or concerns. I am absolutely available for a phone conversation, should you wish to talk further. Very truly, Holly Cosby Holly E. CosbyLaw Office of Holly E. Cosby, P.A.602 Center RoadFort Myers, Florida 33907(239) 931-0006(239) 418-0006 (fax) 503 This electronic message transmission and any associated files and/or attachments contains information from the Law Office of Holly E. Cosby, P.A. that is considered confidential or privileged. The information is intended solely for the recipient and use by any other party is not authorized. If you are not the intended recipient, be aware that any disclosure, copying, distribution or use of the contents of this information is prohibited. If you have received this electronic transmission in error, please permanently delete this information and notify me immediately by telephone (239-931-0006), or by electronic mail (holly@cosbylaw.com). Additionally, however, Florida has a very broad Public Records Law. Most written communications to or from State and Local Officials regarding State or Local business are public records available to the public and media upon request. Your email communications may therefore be subject to public disclosure. Thank you. From: KlatzkowJeff <Jeff.Klatzkow@colliercountyfl.gov> Sent: Friday, June 2, 2023 9:19 AM To: holly@cosbylaw.com Cc: FilsonSue <Sue.Filson@colliercountyfl.gov> Subject: VAB Ms. Cosby: Please see the email chain below. Although I have been asked to weigh in on this, I prefer not to do so without first giving you the opportunity to address the issue. As always, please feel free to call me. Jeffrey A. Klatzkow Collier County Attorney (239) 252-2614 From: SaundersBurt <Burt.Saunders@colliercountyfl.gov> Sent: Friday, June 2, 2023 7:06 AM To: KlatzkowJeff <Jeff.Klatzkow@colliercountyfl.gov> Subject: FW: VAB Hi Jeff, Commissioner Saunders asked me to have you take a look at this. Thank you and have a great day. Sue Filson, Aide to Burt Saunders 504 District 3 Commissioner Burt.Saunders@colliercountyfl.gov 3299 Tamiami Trail East, Suite #303 Naples, FL 34112 P: (239) 252-8603 To subscribe to our District 3 Newsletter Click Here Sue.filson@colliercountyfl.gov From: n varie <nvarie@gmail.com> Sent: Thursday, June 1, 2023 9:20 AM To: SaundersBurt <Burt.Saunders@colliercountyfl.gov> Subject: Re: VAB EXTERNAL EMAIL: This email is from an external source. Confirm this is a trusted sender and use extreme caution when opening attachments or clicking links. Can you please ask Mr. Saunders what his responsibility is as a member and chairman of the Value adjustment board. What the Value adjustment board does specifically and why he feels they must “rubber stamp” the special magistrate decision when that is not what the Florida state department of revenue says? On May 18, 2023, at 1:51 PM, SaundersBurt <Burt.Saunders@colliercountyfl.gov> wrote: Mr. Varie, I found the email you sent to Commissioner Saunders on April 17th. I forwarded your email and am waiting for a response. I will send him a reminder that we need to respond. Have a great day. Sue Filson, Aide to Burt Saunders District 3 Commissioner Burt.Saunders@colliercountyfl.gov 3299 Tamiami Trail East, Suite #303 Naples, FL 34112 P: (239) 252-8603 To subscribe to our District 3 Newsletter Click Here Sue.filson@colliercountyfl.gov 505 From: n varie <nvarie@gmail.com> Sent: Monday, April 17, 2023 12:28 PM To: SaundersBurt <Burt.Saunders@colliercountyfl.gov> Subject: VAB EXTERNAL EMAIL: This email is from an external source. Confirm this is a trusted sender and use extreme caution when opening attachments or clicking links. Mr. Saunders, Please read the email from Steve Keller. This should have been given to you on Friday by the VAB attorney. This is about every petitioner for this year. There is not uniformity and I am questioning what training the special magistrates for collier attended. From: Steve Keller <Steve.Keller@floridarevenue.com> Subject: VAB Collier 2023 0414 varie / 03 FW: Claification of your letter OPN95-0002 Date: April 14, 2023 at 4:03:51 PM GMT-4 To: "Law Office of Holly E. Cosby, PA" <holly@cosbylaw.com>, "Marty G. Rustin" <marty.rustin@collierclerk.com>, n varie <nvarie@gmail.com> To: Holly Cosby holly@cosbylaw.com VAB attorney Marty G. Rustin marty.rustin@collierclerk.com VAB Clerk n varie <nvarie@gmail.com> Dear Ms. Cosby: By copy of this email I am informing you as VAB attorney of the inquiry in the email below and its attachments, regarding VAB processes in Collier County, and requesting that you, as VAB attorney, review and address these petition issues in the context of the information presented below herein and in the attached advisory memorandum to the Palm Beach County VAB, dated October 19, 2022. This advisory memorandum contains advice that is also appropriate for your county, and you are so advised. The two obsolete Department letters issued 30 years ago (1990 and 1995), in the attachments of PAO VAB evidence sent yesterday by Mr. Varie, have been superseded because they do not reflect 506 current facts or law. See, for example, 2009 legislative enactments in sections 194.301 and 194.3015, F.S. These obsolete letters contain erroneous information related to cost of sale deductions under section 193.011(8), F.S. The erroneous use of the obsolete 1990 and 1995 letters would impair assessment uniformity, resulting in VAB petitioners being treated arbitrarily different from non-petitioners. Such arbitrary disparate treatment would be contrary to several areas of current applicable law, and should be avoided. The attached advisory memorandum, dated October 19, 2022, explains why cost of sale deductions are a professionally accepted appraisal practice under section 194.301 and also addresses why the uniform application of cost of sale deductions is paramount under current applicable law. When the property appraiser makes cost of sale deductions uniformly, across-the-board in a use code group, and then reports these deductions on Form DR 493, this establishes a professionally accepted appraisal practice in their respective county. The VAB is also required to apply professionally accepted appraisal practices. See section 194.301, F.S. Sincerely, Stephen J. Keller Chief Legal Counsel - Property Tax Litigation and Value Adjustment Board Oversight Office of the General Counsel Department of Revenue 850 617 8347 Under Florida Law, e-mail addresses are public records. If you do not want your e-mail address released in response to a public records request, do not send electronic mail to this entity. Instead, contact this office by telephone or in writing. 507 From:Law Office of Holly E. Cosby, PA To:"KlatzkowJeff"; "FilsonSue" Cc:Collier Value Adjustment Board Subject:RE: VAB Date:Wednesday, June 14, 2023 11:16:00 AM Attachments:RE VAB.msg Attached, please find the response I provided on June 2nd. I do have a read receipt from Ms. Filson, but not from you, Mr. Klatzkow. Please let me know if there is anything else I can do to help. Holly E. CosbyLaw Office of Holly E. Cosby, P.A.602 Center RoadFort Myers, Florida 33907(239) 931-0006(239) 599--9115 (fax) This electronic message transmission and any associated files and/or attachments contains information from the Law Office of Holly E. Cosby, P.A. that is considered confidential or privileged. The information is intended solely for the recipient and use by any other party is not authorized. If you are not the intended recipient, be aware that any disclosure, copying, distribution or use of the contents of this information is prohibited. If you have received this electronic transmission in error, please permanently delete this information and notify me immediately by telephone (239-931-0006), or by electronic mail (holly@cosbylaw.com). Additionally, however, Florida has a very broad Public Records Law. Most written communications to or from State and Local Officials regarding State or Local business are public records available to the public and media upon request. Your email communications may therefore be subject to public disclosure. Thank you. From: KlatzkowJeff <Jeff.Klatzkow@colliercountyfl.gov> Sent: Wednesday, June 14, 2023 10:14 AM To: FilsonSue <Sue.Filson@colliercountyfl.gov> Cc: holly@cosbylaw.com Subject: VAB Sue: I’m a bit leery about responding to this as in 2008 the legislature specifically removed our office from VAB matters (see below statutory change). I sent the VAB counsel the attached email asking her to respond. Let me know if this does not happen. Section 4. Section 194.015, Florida Statutes, is amended to read: 194.015 Value adjustment board.—There is hereby created a value adjustment board for each county, which shall consist of two three 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 two members of the school board as elected from the membership of the school board, and two citizen members, one of whom shall be appointed by 508 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, and at least one member of the school board, and at least one citizen member and no meeting of the board shall take place unless a quorum is present. Members of the board may receive such per diem compensation as is allowed by law for state employees if both bodies elect to allow such compensation. The clerk of the governing body of the county shall be the clerk of the value adjustment board. The office of the county attorney may be counsel to the board unless the county attorney represents the property appraiser, in which instance 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. However, counsel for the property appraiser shall not be required when the county attorney represents only the board at the board hearings, even though the county attorney may represent the property appraiser in other matters or at a different time. Two-fifths of the expenses of the board shall be borne by the district school board and three-fifths by the district county commission. Jeffrey A. Klatzkow Collier County Attorney (239) 252-2614 From: SaundersBurt <Burt.Saunders@colliercountyfl.gov> Sent: Tuesday, June 13, 2023 8:56 AM To: KlatzkowJeff <Jeff.Klatzkow@colliercountyfl.gov> Subject: FW: VAB Hi Jeff, FYI From: n varie <nvarie@gmail.com> Sent: Tuesday, June 13, 2023 8:44 AM To: SaundersBurt <Burt.Saunders@colliercountyfl.gov> Subject: Re: VAB EXTERNAL EMAIL: This email is from an external source. Confirm this is a trusted sender and use extreme caution when opening attachments or clicking links. Please consider all my emails previous and future to be official “public information requests" 509 On May 18, 2023, at 1:51 PM, SaundersBurt <Burt.Saunders@colliercountyfl.gov> wrote: Mr. Varie, I found the email you sent to Commissioner Saunders on April 17th. I forwarded your email and am waiting for a response. I will send him a reminder that we need to respond. Have a great day. Sue Filson, Aide to Burt Saunders District 3 Commissioner Burt.Saunders@colliercountyfl.gov 3299 Tamiami Trail East, Suite #303 Naples, FL 34112 P: (239) 252-8603 To subscribe to our District 3 Newsletter Click Here Sue.filson@colliercountyfl.gov From: n varie <nvarie@gmail.com> Sent: Monday, April 17, 2023 12:28 PM To: SaundersBurt <Burt.Saunders@colliercountyfl.gov> Subject: VAB EXTERNAL EMAIL: This email is from an external source. Confirm this is a trusted sender and use extreme caution when opening attachments or clicking links. Mr. Saunders, Please read the email from Steve Keller. This should have been given to you on Friday by the VAB attorney. This is about every petitioner for this year. There is not uniformity and I am questioning what training the special magistrates for collier attended. From: Steve Keller <Steve.Keller@floridarevenue.com> Subject: VAB Collier 2023 0414 varie / 03 FW: Claification of your letter OPN95-0002 Date: April 14, 2023 at 4:03:51 PM GMT-4 To: "Law Office of Holly E. Cosby, PA" <holly@cosbylaw.com>, "Marty G. Rustin" <marty.rustin@collierclerk.com>, n varie <nvarie@gmail.com> 510 To: Holly Cosby holly@cosbylaw.com VAB attorney Marty G. Rustin marty.rustin@collierclerk.com VAB Clerk n varie <nvarie@gmail.com> Dear Ms. Cosby: By copy of this email I am informing you as VAB attorney of the inquiry in the email below and its attachments, regarding VAB processes in Collier County, and requesting that you, as VAB attorney, review and address these petition issues in the context of the information presented below herein and in the attached advisory memorandum to the Palm Beach County VAB, dated October 19, 2022. This advisory memorandum contains advice that is also appropriate for your county, and you are so advised. The two obsolete Department letters issued 30 years ago (1990 and 1995), in the attachments of PAO VAB evidence sent yesterday by Mr. Varie, have been superseded because they do not reflect current facts or law. See, for example, 2009 legislative enactments in sections 194.301 and 194.3015, F.S. These obsolete letters contain erroneous information related to cost of sale deductions under section 193.011(8), F.S. The erroneous use of the obsolete 1990 and 1995 letters would impair assessment uniformity, resulting in VAB petitioners being treated arbitrarily different from non-petitioners. Such arbitrary disparate treatment would be contrary to several areas of current applicable law, and should be avoided. The attached advisory memorandum, dated October 19, 2022, explains why cost of sale deductions are a professionally accepted appraisal practice under section 194.301 and also addresses why the uniform application of cost of sale deductions is paramount under current applicable law. When the property appraiser makes cost of sale deductions uniformly, across-the-board in a use code group, and then reports these deductions on Form DR 493, this establishes a professionally accepted appraisal practice in their respective county. The VAB is also required to apply professionally accepted appraisal practices. See section 194.301, F.S. 511 Sincerely, Stephen J. Keller Chief Legal Counsel - Property Tax Litigation and Value Adjustment Board Oversight Office of the General Counsel Department of Revenue 850 617 8347 Under Florida Law, e-mail addresses are public records. If you do not want your e-mail address released in response to a public records request, do not send electronic mail to this entity. Instead, contact this office by telephone or in writing. 512 From:Law Office of Holly E. Cosby, PA To:"KlatzkowJeff"; value adjustment board Cc:"FilsonSue"; Collier Value Adjustment Board Subject:RE: VAB Date:Friday, June 2, 2023 1:36:00 PM Good afternoon, Mr. Klatzkow. I tried calling first, but I believe you were out to lunch when I called. The information below was actually provided to the Board in print (hard copy) the morning of the 2022 Final VAB Meeting (April 17th). The inquiry came in after 4pm the Friday prior (April 14th), and I responded to it immediately (April 14th – it took a while to draft my response, which was forwarded to the DOR after 5pm on April 14th). I then provided the email string to VAB Administration via email (April 14th – after 5pm) and asked that they print it out first thing Monday (April 17th) morning with enough copies to provide to the VAB and with a few extra copies for any member of the public. That task was completed. Mr. Varie has since written to the DOR several more times with regards to this issue and several new issues, and all correspondence I have received from the DOR has been reviewed and responded to in a prompt manner, with copies to VAB Administration. Mr. Varie also contacted the Lee County VAB on several occasions, under veil of “being a reporter” and “working for a Senator”, both titles are untrue. He advised that he intended to attend the Lee County 2022 Final Meeting, but did not. I expressed my concerns to the DOR that I believe that Mr. Varie has shifted his focus from his disappointment with the outcome of his VAB petition, to me. There would be no other reason to appear at the Final Meeting in Lee County, as he does not own property in Lee County, nor did he file a VAB petition in Lee County for the 2022 session. At this time, I would like to make sure that you know that anything and everything I have received from the DOR has been addressed, and there is nothing outstanding at this time. Any claim of non-uniformity between counties by Mr. Varie is unfounded and untrue; he does not truly understand the process and cannot make that determination based on his limited understanding of the same. The Special Magistrates in Collier County have confirmed that they are aware of the two DOR memoranda provided by the DOR to my office and have also confirmed that they are aware of the outdated information being utilized by the Collier County Property Appraiser’s Office. Please feel free to let me know if you have any further questions or concerns. I am absolutely available for a phone conversation, should you wish to talk further. Very truly, Holly Cosby Holly E. CosbyLaw Office of Holly E. Cosby, P.A. 513 602 Center RoadFort Myers, Florida 33907(239) 931-0006(239) 418-0006 (fax) This electronic message transmission and any associated files and/or attachments contains information from the Law Office of Holly E. Cosby, P.A. that is considered confidential or privileged. The information is intended solely for the recipient and use by any other party is not authorized. If you are not the intended recipient, be aware that any disclosure, copying, distribution or use of the contents of this information is prohibited. If you have received this electronic transmission in error, please permanently delete this information and notify me immediately by telephone (239-931-0006), or by electronic mail (holly@cosbylaw.com). Additionally, however, Florida has a very broad Public Records Law. Most written communications to or from State and Local Officials regarding State or Local business are public records available to the public and media upon request. Your email communications may therefore be subject to public disclosure. Thank you. From: KlatzkowJeff <Jeff.Klatzkow@colliercountyfl.gov> Sent: Friday, June 2, 2023 9:19 AM To: holly@cosbylaw.com Cc: FilsonSue <Sue.Filson@colliercountyfl.gov> Subject: VAB Ms. Cosby: Please see the email chain below. Although I have been asked to weigh in on this, I prefer not to do so without first giving you the opportunity to address the issue. As always, please feel free to call me. Jeffrey A. Klatzkow Collier County Attorney (239) 252-2614 From: SaundersBurt <Burt.Saunders@colliercountyfl.gov> Sent: Friday, June 2, 2023 7:06 AM To: KlatzkowJeff <Jeff.Klatzkow@colliercountyfl.gov> Subject: FW: VAB Hi Jeff, Commissioner Saunders asked me to have you take a look at this. Thank you and have a great day. 514 Sue Filson, Aide to Burt Saunders District 3 Commissioner Burt.Saunders@colliercountyfl.gov 3299 Tamiami Trail East, Suite #303 Naples, FL 34112 P: (239) 252-8603 To subscribe to our District 3 Newsletter Click Here Sue.filson@colliercountyfl.gov From: n varie <nvarie@gmail.com> Sent: Thursday, June 1, 2023 9:20 AM To: SaundersBurt <Burt.Saunders@colliercountyfl.gov> Subject: Re: VAB EXTERNAL EMAIL: This email is from an external source. Confirm this is a trusted sender and use extreme caution when opening attachments or clicking links. Can you please ask Mr. Saunders what his responsibility is as a member and chairman of the Value adjustment board. What the Value adjustment board does specifically and why he feels they must “rubber stamp” the special magistrate decision when that is not what the Florida state department of revenue says? On May 18, 2023, at 1:51 PM, SaundersBurt <Burt.Saunders@colliercountyfl.gov> wrote: Mr. Varie, I found the email you sent to Commissioner Saunders on April 17th. I forwarded your email and am waiting for a response. I will send him a reminder that we need to respond. Have a great day. Sue Filson, Aide to Burt Saunders District 3 Commissioner Burt.Saunders@colliercountyfl.gov 3299 Tamiami Trail East, Suite #303 Naples, FL 34112 P: (239) 252-8603 To subscribe to our District 3 Newsletter Click Here 515 Sue.filson@colliercountyfl.gov From: n varie <nvarie@gmail.com> Sent: Monday, April 17, 2023 12:28 PM To: SaundersBurt <Burt.Saunders@colliercountyfl.gov> Subject: VAB EXTERNAL EMAIL: This email is from an external source. Confirm this is a trusted sender and use extreme caution when opening attachments or clicking links. Mr. Saunders, Please read the email from Steve Keller. This should have been given to you on Friday by the VAB attorney. This is about every petitioner for this year. There is not uniformity and I am questioning what training the special magistrates for collier attended. From: Steve Keller <Steve.Keller@floridarevenue.com> Subject: VAB Collier 2023 0414 varie / 03 FW: Claification of your letter OPN95-0002 Date: April 14, 2023 at 4:03:51 PM GMT-4 To: "Law Office of Holly E. Cosby, PA" <holly@cosbylaw.com>, "Marty G. Rustin" <marty.rustin@collierclerk.com>, n varie <nvarie@gmail.com> To: Holly Cosby holly@cosbylaw.com VAB attorney Marty G. Rustin marty.rustin@collierclerk.com VAB Clerk n varie <nvarie@gmail.com> Dear Ms. Cosby: By copy of this email I am informing you as VAB attorney of the inquiry in the email below and its attachments, regarding VAB processes in Collier County, and requesting that you, as VAB attorney, review and address these petition issues in the context of the information presented below herein and in the attached advisory memorandum to the Palm Beach County VAB, dated October 19, 2022. This advisory memorandum contains advice that is also appropriate for your county, and you are so advised. The two obsolete Department letters issued 30 years ago (1990 and 1995), in the attachments of 516 PAO VAB evidence sent yesterday by Mr. Varie, have been superseded because they do not reflect current facts or law. See, for example, 2009 legislative enactments in sections 194.301 and 194.3015, F.S. These obsolete letters contain erroneous information related to cost of sale deductions under section 193.011(8), F.S. The erroneous use of the obsolete 1990 and 1995 letters would impair assessment uniformity, resulting in VAB petitioners being treated arbitrarily different from non-petitioners. Such arbitrary disparate treatment would be contrary to several areas of current applicable law, and should be avoided. The attached advisory memorandum, dated October 19, 2022, explains why cost of sale deductions are a professionally accepted appraisal practice under section 194.301 and also addresses why the uniform application of cost of sale deductions is paramount under current applicable law. When the property appraiser makes cost of sale deductions uniformly, across-the-board in a use code group, and then reports these deductions on Form DR 493, this establishes a professionally accepted appraisal practice in their respective county. The VAB is also required to apply professionally accepted appraisal practices. See section 194.301, F.S. Sincerely, Stephen J. Keller Chief Legal Counsel - Property Tax Litigation and Value Adjustment Board Oversight Office of the General Counsel Department of Revenue 850 617 8347 Under Florida Law, e-mail addresses are public records. If you do not want your e-mail address released in response to a public records request, do not send electronic mail to this entity. Instead, contact this office by telephone or in writing. 517 From:Law Office of Holly E. Cosby, PA To:Collier Value Adjustment Board Subject:FW: DOR Advisory Memorandum - Please Confirm Receipt and Understanding Date:Wednesday, April 19, 2023 3:39:00 PM Importance:High FYI - response from SM Dube. Holly E. Cosby Law Office of Holly E. Cosby, P.A. 602 Center Road Fort Myers, Florida 33907 (239) 931-0006 (239) 418-0006 (fax) This electronic message transmission and any associated files and/or attachments contains information from the Law Office of Holly E. Cosby, P.A. that is considered confidential or privileged. The information is intended solely for the recipient and use by any other party is not authorized. If you are not the intended recipient, be aware that any disclosure, copying, distribution or use of the contents of this information is prohibited. If you have received this electronic transmission in error, please permanently delete this information and notify me immediately by telephone (239-931-0006), or by electronic mail (holly@cosbylaw.com). Additionally, however, Florida has a very broad Public Records Law. Most written communications to or from State and Local Officials regarding State or Local business are public records available to the public and media upon request. Your email communications may therefore be subject to public disclosure. Thank you. -----Original Message----- From: Lorraine Dube <dube5757@yahoo.com> Sent: Tuesday, April 18, 2023 8:06 PM To: Holly@cosbylaw Com <holly@cosbylaw.com> Subject: Re: DOR Advisory Memorandum - Please Confirm Receipt and Understanding Importance: High Good Evening Ms. Cosby, I have read and understand the DOR Advisory Memorandum. Thank you for bringing the to my attention. Lorraine Dube > On Apr 18, 2023, at 3:44 PM, Law Office of Holly E. Cosby, PA <holly@cosbylaw.com> wrote: > > <VAB Palm Beach 10-19-22 advisement.pdf> 518 From:Law Office of Holly E. Cosby, PA To:Collier Value Adjustment Board; "Marty G. Rustin"; Martha S. Vergara; Derek M. Johnssen Subject:FW: DOR Advisory Memorandum - Please Confirm Receipt and Understanding - Now Urgent Date:Tuesday, April 25, 2023 11:44:00 AM FYI – SM De La Guardia’s confirmation. Please see below. Holly E. CosbyLaw Office of Holly E. Cosby, P.A.602 Center RoadFort Myers, Florida 33907(239) 931-0006(239) 418-0006 (fax) This electronic message transmission and any associated files and/or attachments contains information from the Law Office of Holly E. Cosby, P.A. that is considered confidential or privileged. The information is intended solely for the recipient and use by any other party is not authorized. If you are not the intended recipient, be aware that any disclosure, copying, distribution or use of the contents of this information is prohibited. If you have received this electronic transmission in error, please permanently delete this information and notify me immediately by telephone (239-931-0006), or by electronic mail (holly@cosbylaw.com). Additionally, however, Florida has a very broad Public Records Law. Most written communications to or from State and Local Officials regarding State or Local business are public records available to the public and media upon request. Your email communications may therefore be subject to public disclosure. Thank you. From: Law Office of Holly E. Cosby, PA <holly@cosbylaw.com> Sent: Monday, April 24, 2023 4:06 PM To: 'EquipmentAppraisers@gmail.com' <EquipmentAppraisers@gmail.com> Subject: RE: DOR Advisory Memorandum - Please Confirm Receipt and Understanding - Now Urgent Thank you, sir. I greatly appreciate you taking the time to provide me with that clarification. Wishing you a wonderful and prosperous week. Holly E. CosbyLaw Office of Holly E. Cosby, P.A.602 Center RoadFort Myers, Florida 33907(239) 931-0006(239) 418-0006 (fax) This electronic message transmission and any associated files and/or attachments contains information from the Law Office of Holly E. Cosby, P.A. that is considered confidential or privileged. The information is intended solely for the recipient and use by any other party is not authorized. If you are not the intended recipient, be aware that any disclosure, copying, distribution or use of the contents of this information is prohibited. If you have received this electronic transmission in error, please permanently delete this information and notify me immediately by telephone (239-931-0006), or by electronic mail (holly@cosbylaw.com). Additionally, however, Florida has a very broad Public Records Law. Most written communications to or from State and Local Officials regarding State or Local business are public records available to the public and media upon request. Your email communications may therefore be subject to public disclosure. Thank you. From: Mario de la Guardia, ASA <equipmentappraisers@gmail.com> 519 Sent: Monday, April 24, 2023 4:00 PM To: holly@cosbylaw.com Subject: RE: DOR Advisory Memorandum - Please Confirm Receipt and Understanding - Now Urgent Yes, as you requested confirm that it is understood. Please review the attached DOR Advisory Memorandum, and the information contained in this email, and confirm that you have reviewed and understand the same. Thanks, Mario de la Guardia, ASA President Asset Appraisal Solutions P.O. Box 15204 Plantation, FL 33318 (954) 905 – 9946 http://AssetAppraisalSolutions.com EquipmentAppraisers@gmail.com Connect with me on LinkedIn From: Law Office of Holly E. Cosby, PA Sent: Monday, April 24, 2023 3:48 PM To: EquipmentAppraisers@gmail.com Cc: mario@assetappraisalsolutions.com Subject: RE: DOR Advisory Memorandum - Please Confirm Receipt and Understanding - Now Urgent Good afternoon. Does confirmed = reviewed and understood? I’ve had so many rounds with the DOR about this one petitioner that I really want to make sure that I keep accurate records on this issue. Please and thank you, sir. Holly E. CosbyLaw Office of Holly E. Cosby, P.A.602 Center RoadFort Myers, Florida 33907(239) 931-0006(239) 418-0006 (fax) This electronic message transmission and any associated files and/or attachments contains 520 information from the Law Office of Holly E. Cosby, P.A. that is considered confidential or privileged. The information is intended solely for the recipient and use by any other party is not authorized. If you are not the intended recipient, be aware that any disclosure, copying, distribution or use of the contents of this information is prohibited. If you have received this electronic transmission in error, please permanently delete this information and notify me immediately by telephone (239-931-0006), or by electronic mail (holly@cosbylaw.com). Additionally, however, Florida has a very broad Public Records Law. Most written communications to or from State and Local Officials regarding State or Local business are public records available to the public and media upon request. Your email communications may therefore be subject to public disclosure. Thank you. From: Mario de la Guardia, ASA <mario@assetappraisalsolutions.com> Sent: Monday, April 24, 2023 3:43 PM To: holly@cosbylaw.com Subject: RE: DOR Advisory Memorandum - Please Confirm Receipt and Understanding - Now Urgent Confirmed. Thanks, Mario de la Guardia, ASA President Asset Appraisal Solutions P.O. Box 15204 Plantation, FL 33318 (954) 905 – 9946 http://AssetAppraisalSolutions.com EquipmentAppraisers@gmail.com Connect with me on LinkedIn From: Law Office of Holly E. Cosby, PA Sent: Monday, April 24, 2023 3:16 PM To: Holly Cosby <holly@cosbylaw.com> Subject: FW: DOR Advisory Memorandum - Please Confirm Receipt and Understanding - Now Urgent Importance: High Good afternoon, again. I forwarded the email below last Tuesday, April 18th. If you are receiving this email, I received a read receipt from you, but no response. It is important that you respond to this email, as this issue has been brought to my attention by the Department of 521 Revenue, and I have been charged with ensuring that its contents are received and understood. I am sending this email as BCC, so as not to embarrass anyone who may have forgotten to respond to the email due to illness or tight schedule. A few recent rounds of inquiries from the Department of Revenue (DOR) have prompted me to reach out to the three of you, as Value Adjustment Board (VAB) Value Special Magistrates, to ensure that you are in receipt of the attached DOR Advisory Memorandum, and that you understand the same. Per the DOR: 1. During the 2022 VAB Session, it has been alleged that the Collier County Property Appraiser (PAO) included two obsolete DOR letters issued 30 years ago (1990 and 1995), in their attachments of PAO VAB evidence for VAB hearings. I would like to make sure that you are aware that said obsolete DOR letters have been superseded because they do not reflect current facts or law. See, for example, 2009 legislative enactments in sections 194.301 and 194.3015, F.S. These obsolete letters contain erroneous information related to cost of sale deductions under section 193.011(8), F.S. The erroneous use of the obsolete 1990 and 1995 letters would impair assessment uniformity, resulting in VAB petitioners being treated arbitrarily different from non-petitioners. Such arbitrary disparate treatment would be contrary to several areas of current applicable law, and should be avoided. 2. The attached advisory memorandum, dated October 19, 2022, explains why cost of sale deductions are a professionally accepted appraisal practice under section 194.301 and also addresses why the uniform application of cost of sale deductions is paramount under current applicable law. 3. When the property appraiser makes cost of sale deductions uniformly, across- the-board in a use code group, and then reports these deductions on Form DR 493, this establishes a professionally accepted appraisal practice in their respective county. The VAB is also required to apply professionally accepted appraisal practices. See section 194.301, F.S. Moving forward, it would be my best legal advice to all Collier County VAB Special Magistrates that if the PAO includes the referenced obsolete letters in their evidence packets, that you specifically state in your recommended decisions that you hold said obsolete letters irrelevant, as the attached DOR Advisory Memorandum supersedes them. Further, please ensure that you are addressing the PAO’s presumption of correctness accurately and adequately, to include their application of the cost of sale (8th Criterion). Please review the attached DOR Advisory Memorandum, and the information contained in this email, and confirm that you have reviewed and understand the same no later than 4:00 pm Wednesday, April 26th. 522 Respectfully, Holly Cosby Collier County VAB Counsel Holly E. CosbyLaw Office of Holly E. Cosby, P.A.602 Center RoadFort Myers, Florida 33907(239) 931-0006(239) 418-0006 (fax) This electronic message transmission and any associated files and/or attachments contains information from the Law Office of Holly E. Cosby, P.A. that is considered confidential or privileged. The information is intended solely for the recipient and use by any other party is not authorized. If you are not the intended recipient, be aware that any disclosure, copying, distribution or use of the contents of this information is prohibited. If you have received this electronic transmission in error, please permanently delete this information and notify me immediately by telephone (239-931-0006), or by electronic mail (holly@cosbylaw.com). Additionally, however, Florida has a very broad Public Records Law. Most written communications to or from State and Local Officials regarding State or Local business are public records available to the public and media upon request. Your email communications may therefore be subject to public disclosure. Thank you. From: Law Office of Holly E. Cosby, PA <holly@cosbylaw.com> Sent: Tuesday, April 18, 2023 3:44 PM To: 'Mike Jonas' <Mjonas@carlsonnorris.com>; Lorraine Dube (dube5757@yahoo.com) <dube5757@yahoo.com>; 'mario@assetappraisalsolutions.com' <mario@assetappraisalsolutions.com> Cc: Collier Value Adjustment Board <vabclerk@collierclerk.com>; 'Marty G. Rustin' <marty.rustin@collierclerk.com>; Martha S. Vergara <martha.vergara@collierclerk.com>; Derek M. Johnssen <derek.johnssen@collierclerk.com> Subject: DOR Advisory Memorandum - Please Confirm Receipt and Understanding Importance: High Good afternoon, Special Magistrates Dube, Jonas, and De Le Guardia. A few recent rounds of inquiries from the Department of Revenue (DOR) have prompted me to reach out to the three of you, as Value Adjustment Board (VAB) Value Special Magistrates, to ensure that you are in receipt of the attached DOR Advisory Memorandum, and that you understand the same. Per the DOR: 1. During the 2022 VAB Session, it has been alleged that the Collier County Property Appraiser (PAO) included two obsolete DOR letters issued 30 years ago (1990 and 1995), in their attachments of PAO VAB evidence for VAB hearings. I would like to make sure that you are aware that said obsolete DOR letters have been superseded because they do not reflect current facts or law. See, for example, 2009 legislative enactments in sections 194.301 and 194.3015, F.S. These obsolete letters contain erroneous information related to 523 cost of sale deductions under section 193.011(8), F.S. The erroneous use of the obsolete 1990 and 1995 letters would impair assessment uniformity, resulting in VAB petitioners being treated arbitrarily different from non-petitioners. Such arbitrary disparate treatment would be contrary to several areas of current applicable law, and should be avoided. 2. The attached advisory memorandum, dated October 19, 2022, explains why cost of sale deductions are a professionally accepted appraisal practice under section 194.301 and also addresses why the uniform application of cost of sale deductions is paramount under current applicable law. 3. When the property appraiser makes cost of sale deductions uniformly, across- the-board in a use code group, and then reports these deductions on Form DR 493, this establishes a professionally accepted appraisal practice in their respective county. The VAB is also required to apply professionally accepted appraisal practices. See section 194.301, F.S. Moving forward, it would be my best legal advice to all Collier County VAB Special Magistrates that if the PAO includes the referenced obsolete letters in their evidence packets, that you specifically state in your recommended decisions that you hold said obsolete letters irrelevant, as the attached DOR Advisory Memorandum supersedes them. Further, please ensure that you are addressing the PAO’s presumption of correctness accurately and adequately, to include their application of the cost of sale (8th Criterion). Would you please, at your earliest convenience, review the attached DOR Advisory Memorandum, and the information contained in this email, and confirm that you have reviewed and understand the same? Respectfully, Holly Cosby Collier County VAB Counsel Holly E. CosbyLaw Office of Holly E. Cosby, P.A.602 Center RoadFort Myers, Florida 33907(239) 931-0006(239) 418-0006 (fax) This electronic message transmission and any associated files and/or attachments contains information from the Law Office of Holly E. Cosby, P.A. that is considered confidential or privileged. The information is intended solely for the recipient and use by any other party is not authorized. If you are not the intended recipient, be aware that any disclosure, copying, distribution or use of the contents of this information is prohibited. If you have received this electronic transmission in error, please permanently delete this information and notify me immediately by telephone (239-931-0006), or by electronic mail (holly@cosbylaw.com). Additionally, however, Florida has a very broad Public Records Law. Most written communications to or from State and Local Officials regarding State or Local business are public records available to the public and media upon request. Your email communications may therefore be subject to public disclosure. Thank you. 524 Virus-free.www.avast.com 525 From:Law Office of Holly E. Cosby, PA To:Collier Value Adjustment Board; "Marty G. Rustin"; Martha S. Vergara; Derek M. Johnssen Subject:FW: DOR Advisory Memorandum - Please Confirm Receipt and Understanding - Now Urgent Date:Tuesday, April 25, 2023 11:45:00 AM FYI – SM Jonas’ confirmation. Please see below. Holly E. CosbyLaw Office of Holly E. Cosby, P.A.602 Center RoadFort Myers, Florida 33907(239) 931-0006(239) 418-0006 (fax) This electronic message transmission and any associated files and/or attachments contains information from the Law Office of Holly E. Cosby, P.A. that is considered confidential or privileged. The information is intended solely for the recipient and use by any other party is not authorized. If you are not the intended recipient, be aware that any disclosure, copying, distribution or use of the contents of this information is prohibited. If you have received this electronic transmission in error, please permanently delete this information and notify me immediately by telephone (239-931-0006), or by electronic mail (holly@cosbylaw.com). Additionally, however, Florida has a very broad Public Records Law. Most written communications to or from State and Local Officials regarding State or Local business are public records available to the public and media upon request. Your email communications may therefore be subject to public disclosure. Thank you. From: Law Office of Holly E. Cosby, PA <holly@cosbylaw.com> Sent: Monday, April 24, 2023 3:36 PM To: 'Mike Jonas' <Mjonas@carlsonnorris.com> Subject: RE: DOR Advisory Memorandum - Please Confirm Receipt and Understanding - Now Urgent Thank you. Holly E. CosbyLaw Office of Holly E. Cosby, P.A.602 Center RoadFort Myers, Florida 33907(239) 931-0006(239) 418-0006 (fax) This electronic message transmission and any associated files and/or attachments contains information from the Law Office of Holly E. Cosby, P.A. that is considered confidential or privileged. The information is intended solely for the recipient and use by any other party is not authorized. If you are not the intended recipient, be aware that any disclosure, copying, distribution or use of the contents of this information is prohibited. If you have received this electronic transmission in error, please permanently delete this information and notify me immediately by telephone (239-931-0006), or by electronic mail (holly@cosbylaw.com). Additionally, however, Florida has a very broad Public Records Law. Most written communications to or from State and Local Officials regarding State or Local business are public records available to the public and media upon request. Your email communications may therefore be subject to public disclosure. Thank you. From: Mike Jonas <Mjonas@carlsonnorris.com> Sent: Monday, April 24, 2023 3:25 PM To: holly@cosbylaw.com Subject: Re: DOR Advisory Memorandum - Please Confirm Receipt and Understanding - Now Urgent 526 Understood, call me if you would like to discuss further. Sincerely, Michael P. Jonas, MAI, AI-GRS, CCIM Managing Director Carlson, Norris and Associates 239-777-3430 mjonas@carlsonnorris.com From: Law Office of Holly E. Cosby, PA <holly@cosbylaw.com> Sent: Monday, April 24, 2023 3:21:21 PM To: Mike Jonas <Mjonas@carlsonnorris.com> Subject: RE: DOR Advisory Memorandum - Please Confirm Receipt and Understanding - Now Urgent And understood? This is big, unfortunately, it stems from petitions you heard, so I need to ensure that you are aware of the advisory memorandum and are aware that the letters provided by the PAO are outdated and should be held as irrelevant if provided during VAB hearings. Not picking on you, but the petitioner brought in the DOR, so now I have to go above and beyond to prove to the DOR that we are doing what we are supposed to. Holly E. CosbyLaw Office of Holly E. Cosby, P.A.602 Center RoadFort Myers, Florida 33907(239) 931-0006(239) 418-0006 (fax) This electronic message transmission and any associated files and/or attachments contains information from the Law Office of Holly E. Cosby, P.A. that is considered confidential or privileged. The information is intended solely for the recipient and use by any other party is not authorized. If you are not the intended recipient, be aware that any disclosure, copying, distribution or use of the contents of this information is prohibited. If you have received this electronic transmission in error, please permanently delete this information and notify me immediately by telephone (239-931-0006), or by electronic mail (holly@cosbylaw.com). Additionally, however, Florida has a very broad Public Records Law. Most written communications to or from State and Local Officials regarding State or Local business are public records available to the public and media upon request. Your email communications may therefore be subject to public disclosure. Thank you. From: Mike Jonas <Mjonas@carlsonnorris.com> Sent: Monday, April 24, 2023 3:18 PM To: holly@cosbylaw.com Subject: Re: DOR Advisory Memorandum - Please Confirm Receipt and Understanding - Now Urgent Received Sincerely, 527 Michael P. Jonas, MAI, AI-GRS, CCIM Managing Director Carlson, Norris and Associates 239-777-3430 mjonas@carlsonnorris.com From: Law Office of Holly E. Cosby, PA <holly@cosbylaw.com> Sent: Monday, April 24, 2023 3:15:41 PM To: Holly Cosby <holly@cosbylaw.com> Subject: FW: DOR Advisory Memorandum - Please Confirm Receipt and Understanding - Now Urgent Good afternoon, again. I forwarded the email below last Tuesday, April 18th. If you are receiving this email, I received a read receipt from you, but no response. It is important that you respond to this email, as this issue has been brought to my attention by the Department of Revenue, and I have been charged with ensuring that its contents are received and understood. I am sending this email as BCC, so as not to embarrass anyone who may have forgotten to respond to the email due to illness or tight schedule. A few recent rounds of inquiries from the Department of Revenue (DOR) have prompted me to reach out to the three of you, as Value Adjustment Board (VAB) Value Special Magistrates, to ensure that you are in receipt of the attached DOR Advisory Memorandum, and that you understand the same. Per the DOR: 1. During the 2022 VAB Session, it has been alleged that the Collier County Property Appraiser (PAO) included two obsolete DOR letters issued 30 years ago (1990 and 1995), in their attachments of PAO VAB evidence for VAB hearings. I would like to make sure that you are aware that said obsolete DOR letters have been superseded because they do not reflect current facts or law. See, for example, 2009 legislative enactments in sections 194.301 and 194.3015, F.S. These obsolete letters contain erroneous information related to cost of sale deductions under section 193.011(8), F.S. The erroneous use of the obsolete 1990 and 1995 letters would impair assessment uniformity, resulting in VAB petitioners being treated arbitrarily different from non-petitioners. Such arbitrary disparate treatment would be contrary to several areas of current applicable law, and should be avoided. 2. The attached advisory memorandum, dated October 19, 2022, explains why cost of sale deductions are a professionally accepted appraisal practice under section 194.301 and also addresses why the uniform application of cost of sale deductions is paramount under current applicable law. 3. When the property appraiser makes cost of sale deductions uniformly, across- the-board in a use code group, and then reports these deductions on Form DR 493, this establishes a professionally accepted appraisal practice in their 528 respective county. The VAB is also required to apply professionally accepted appraisal practices. See section 194.301, F.S. Moving forward, it would be my best legal advice to all Collier County VAB Special Magistrates that if the PAO includes the referenced obsolete letters in their evidence packets, that you specifically state in your recommended decisions that you hold said obsolete letters irrelevant, as the attached DOR Advisory Memorandum supersedes them. Further, please ensure that you are addressing the PAO’s presumption of correctness accurately and adequately, to include their application of the cost of sale (8th Criterion). Please review the attached DOR Advisory Memorandum, and the information contained in this email, and confirm that you have reviewed and understand the same no later than 4:00 pm Wednesday, April 26th. Respectfully, Holly Cosby Collier County VAB Counsel Holly E. CosbyLaw Office of Holly E. Cosby, P.A.602 Center RoadFort Myers, Florida 33907(239) 931-0006(239) 418-0006 (fax) This electronic message transmission and any associated files and/or attachments contains information from the Law Office of Holly E. Cosby, P.A. that is considered confidential or privileged. The information is intended solely for the recipient and use by any other party is not authorized. If you are not the intended recipient, be aware that any disclosure, copying, distribution or use of the contents of this information is prohibited. If you have received this electronic transmission in error, please permanently delete this information and notify me immediately by telephone (239-931-0006), or by electronic mail (holly@cosbylaw.com). Additionally, however, Florida has a very broad Public Records Law. Most written communications to or from State and Local Officials regarding State or Local business are public records available to the public and media upon request. Your email communications may therefore be subject to public disclosure. Thank you. From: Law Office of Holly E. Cosby, PA <holly@cosbylaw.com> Sent: Tuesday, April 18, 2023 3:44 PM To: 'Mike Jonas' <Mjonas@carlsonnorris.com>; Lorraine Dube (dube5757@yahoo.com) <dube5757@yahoo.com>; 'mario@assetappraisalsolutions.com' <mario@assetappraisalsolutions.com> Cc: Collier Value Adjustment Board <vabclerk@collierclerk.com>; 'Marty G. Rustin' <marty.rustin@collierclerk.com>; Martha S. Vergara <martha.vergara@collierclerk.com>; Derek M. Johnssen <derek.johnssen@collierclerk.com> Subject: DOR Advisory Memorandum - Please Confirm Receipt and Understanding Importance: High Good afternoon, Special Magistrates Dube, Jonas, and De Le Guardia. 529 A few recent rounds of inquiries from the Department of Revenue (DOR) have prompted me to reach out to the three of you, as Value Adjustment Board (VAB) Value Special Magistrates, to ensure that you are in receipt of the attached DOR Advisory Memorandum, and that you understand the same. Per the DOR: 1. During the 2022 VAB Session, it has been alleged that the Collier County Property Appraiser (PAO) included two obsolete DOR letters issued 30 years ago (1990 and 1995), in their attachments of PAO VAB evidence for VAB hearings. I would like to make sure that you are aware that said obsolete DOR letters have been superseded because they do not reflect current facts or law. See, for example, 2009 legislative enactments in sections 194.301 and 194.3015, F.S. These obsolete letters contain erroneous information related to cost of sale deductions under section 193.011(8), F.S. The erroneous use of the obsolete 1990 and 1995 letters would impair assessment uniformity, resulting in VAB petitioners being treated arbitrarily different from non-petitioners. Such arbitrary disparate treatment would be contrary to several areas of current applicable law, and should be avoided. 2. The attached advisory memorandum, dated October 19, 2022, explains why cost of sale deductions are a professionally accepted appraisal practice under section 194.301 and also addresses why the uniform application of cost of sale deductions is paramount under current applicable law. 3. When the property appraiser makes cost of sale deductions uniformly, across- the-board in a use code group, and then reports these deductions on Form DR 493, this establishes a professionally accepted appraisal practice in their respective county. The VAB is also required to apply professionally accepted appraisal practices. See section 194.301, F.S. Moving forward, it would be my best legal advice to all Collier County VAB Special Magistrates that if the PAO includes the referenced obsolete letters in their evidence packets, that you specifically state in your recommended decisions that you hold said obsolete letters irrelevant, as the attached DOR Advisory Memorandum supersedes them. Further, please ensure that you are addressing the PAO’s presumption of correctness accurately and adequately, to include their application of the cost of sale (8th Criterion). Would you please, at your earliest convenience, review the attached DOR Advisory Memorandum, and the information contained in this email, and confirm that you have reviewed and understand the same? Respectfully, Holly Cosby Collier County VAB Counsel 530 Holly E. CosbyLaw Office of Holly E. Cosby, P.A.602 Center RoadFort Myers, Florida 33907(239) 931-0006(239) 418-0006 (fax) This electronic message transmission and any associated files and/or attachments contains information from the Law Office of Holly E. Cosby, P.A. that is considered confidential or privileged. The information is intended solely for the recipient and use by any other party is not authorized. If you are not the intended recipient, be aware that any disclosure, copying, distribution or use of the contents of this information is prohibited. If you have received this electronic transmission in error, please permanently delete this information and notify me immediately by telephone (239-931-0006), or by electronic mail (holly@cosbylaw.com). Additionally, however, Florida has a very broad Public Records Law. Most written communications to or from State and Local Officials regarding State or Local business are public records available to the public and media upon request. Your email communications may therefore be subject to public disclosure. Thank you. 531 Page 1 of 22 1 Advisory Memorandum 2 3 From: Stephen J. Keller 4 Chief Legal Counsel for Property Tax Litigation and VAB Oversight, 5 Florida Department of Revenue (DOR) 6 To: Real Property Appraisal Special Magistrates of the Palm Beach County Value 7 Adjustment Board (VAB) 8 Date: October 19, 2022 9 Subject: Implementing the VAB’s Uniform Handling of Cost of Sale (COS) Deductions 10 as Discussed at the VAB’s Public Workshop on June 28, 2022 11 12 Introduction and Background 13 14 The Department of Revenue (DOR) provides this advisory memorandum to the VAB’s 15 special magistrates in connection with recent public discussion in Palm Beach County on 16 the need for the VAB and its special magistrates to uniformly handle cost of sale (COS) 17 deductions in VAB proceedings, which include the VAB’s written decisions. This issue 18 was discussed at the VAB’s public meeting held March 15, 2022, and was also discussed 19 at the VAB’s public workshop on COS deductions held June 28, 2022. 20 21 COS deductions are part of the just valuation process under section 193.011(8), Florida 22 Statutes, which requires COS deductions to arrive at a “net proceeds of sale” factor 23 which is then used in the just valuation process. 24 25 Attached hereto are three documents, labeled Attachments A, B, and C, which address 26 COS deductions and why they are a professionally accepted appraisal practice. 27 28 Attachment “A” is a six-page set of three documents, each showing a statewide 29 summary of the COS deductions reported by each county for 2020, 2021, and 2022, 30 respectively. These statewide summaries show compelling evidence of a professionally 31 accepted appraisal practice under Florida ad valorem property tax law. 32 33 Attachment “B” is a 22-page set of documents pertaining to a July 2020 decision of 34 Florida’s First District Court of Appeal upholding a DOR probable cause review 35 containing findings that supported certain VAB decisions in which a VAB made COS 36 deductions in revising just value assessments. 37 38 Attachment “C” is a 25-page advisory memorandum, dated March 25, 2022, from DOR 39 to a VAB attorney regarding COS deductions in the income capitalization approach to 40 just valuations. 41 532 Page 2 of 22 42 Each of these three attachments contains information on why Florida’s COS deductions, 43 as shown on Forms DR-493, are a “professionally accepted appraisal practice” as this 44 term is applied in sections 194.301(1) and (2)(b), Florida Statutes. 45 46 The uniform handling of COS deductions involves substance and procedure that are 47 inextricably intertwined and that require a high level of substantive and technical 48 expertise, necessitating DOR’s assistance. In this regard, section 195.002(1), Florida 49 Statutes, states in relevant part about DOR’s supervisory role: 50 51 “It shall also have supervision over tax collection and all other aspects of the 52 administration of such taxes. The supervision of the department shall consist 53 primarily of aiding and assisting county officers in the assessing and collection 54 functions, with particular emphasis on the more technical aspects.” 55 56 If any further guidance is needed, DOR will be available to assist the VAB. 57 58 This advisory memo is based on the five concepts of transparency, clarity, consistency, 59 uniformity, and across-the-board, as gleaned from the discussion at the VAB’s public 60 workshop, held June 28, 2022, on handling COS deductions in VAB proceedings. 61 62 Public Statements Expressing Need for DOR’s Guidance in Resolving the 63 Issues Discussed at the VAB’s June 28 Workshop on Cost of Sale Deductions 64 65 At the VAB’s public workshop held June 28, 2022, the Palm Beach County Property 66 Appraiser’s Office (PAO) stated as follows about the need for DOR’s guidance: 67 68 “We need the state to sort of step in and put some boundaries around this 69 process because it’s even more confusing than costs of sale but it ties into this 70 conversation – it’s part of the same conversation and just as you contemplate 71 what to do, please just keep those in mind.” 72 73 Also, at the workshop, an attorney representing some Palm Beach County taxpayers 74 stated as follows regarding the need for DOR’s guidance: 75 76 “They’ve also put out detailed memoranda to value adjustment boards that have 77 asked them for guidance on this issue. So, my closing remark would be, if there 78 is any further guidance you would seek, I would strongly recommend that this 79 board reach out to the Department of Revenue and seek advisory assistance.” 80 81 533 Page 3 of 22 PAO’s Public Statement Announcing That PAO Will Begin Showing 82 Its Cost of Sale Deductions in PAO’s Evidence Presented in VAB Petitions 83 84 At the VAB’s public workshop on COS deductions, held June 28, 2022, PAO announced 85 that PAO would begin presenting its COS deductions in its evidence presented in VAB 86 petitions, stating: 87 88 “A change that we plan to make this year is to reflect that 15 percent reduction 89 in what is referred to as our grids that we present at a value adjustment board 90 hearing.” 91 92 PAO’s evidence presented in assessment challenges, including VAB proceedings, is a 93 type of “appraisal reporting” as discussed further below. Appraisal reporting has specific 94 standards under the legal criteria in section 194.301(1), F.S. 95 96 At the same workshop, a special magistrate stated as follows regarding PAO’s 97 announcement that PAO would begin showing its COS deductions in PAO’s evidence 98 presented in VAB petitions: 99 100 “If I understood this correctly, what Ms. Jacks had to say today – you do intend 101 to make the cost of sale adjustment going forward in hearings? That will clear up 102 the majority of issues for magistrates.” 103 104 “I’m actually happy to hear what I heard today.” 105 106 “I would like to see the consistency and I applaud that.” 107 108 Other Public Statements on Handling Cost of Sale 109 Deductions in the VAB’s Reviews of Just Value Assessments 110 111 Below are some informative statements made by some of the participants at the VAB’s 112 June 28 COS workshop which lasted about two hours and 33 minutes. 113 114 PAO Statements on COS Deductions in VAB Proceedings: 115 116 “A change that we plan to make this year is to reflect that 15 percent reduction in what 117 is referred to as our grids that we present at a value adjustment board hearing.” 118 119 “Now, of course, the magistrates are free – and do regularly – to provide their 120 own opinion of value. Often this doesn’t happen in the hearing. This often 121 happens after the hearing has been concluded and the magistrate has some time 122 to look over the materials presented by both sides and they will determine a 123 different opinion of value. We hope that at that point, they are consistent in their 124 application of any costs of sale. The issue really now is one of consistency.” 125 126 534 Page 4 of 22 “So, in the interest of consistency, it would be good to have a standard process .” 127 128 PAO Statements That the VAB’s COS Deductions Must Come From PAO’s Form DR-493: 129 130 “First of all, if the board is contemplating the 15 percent as we’ve been 131 discussing, I think it would be important to note that number comes from the 132 DR-493 which my office certifies that 15 percent is the number for this year. So, 133 it might be important to note that if that number changed in a future year, we 134 would be asking that it be that number. Do you see? So, again, so that it is 135 uniform. If next year it is ten percent, then it would be at ten percent, not 15. 136 So, just in thinking about how you would craft that, that is an important piece 137 that it not be stuck at 15 percent if a year came where we – the property 138 appraiser – were only doing ten percent, that it would be ten percent.” 139 140 PAO Statements on COS Deductions in Petitions for Just Value Increases: 141 142 “…the magistrate may increase the value based on their evidence. But there is 143 no reduction for costs of sale – it’s just simply raised. So, one thing we would 144 ask is that, if a decision is made to allow for costs of sale to be deducted, that it 145 be deducted on both sides – it be deducted if the value is going down or if it is 146 going up – that there not be some sort of exemption for those properties where 147 a request has been made for the value to increase.” 148 149 “But that higher value should still be contemplated to have a 15 percent 150 reduction because that was what has been done to every other property.” 151 152 “And, if we are going to say every property should get that 15 percent, then in 153 this case too it would get the 15 percent.” 154 155 “We need the state to sort of step in and put some boundaries around this 156 process because it’s even more confusing than costs of sale but it ties into this 157 conversation – it’s part of the same conversation and just as you contemplate 158 what to do, please just keep those in mind.” 159 160 PAO Statement on COS Deductions in VAB Proceedings: 161 162 “I think I’m here to say we need to find some common ground. What we really 163 just need is it to be uniform.” 164 165 Statements by the VAB Chair on COS Deductions in VAB Proceedings: 166 167 “Alright, well, I think we all would agree that a guiding principle should be the 168 protection of the taxpayer. That’s how I will look at this issue.” 169 170 535 Page 5 of 22 “I will be voting to apply the 15 percent costs of sale in both issues and that we 171 should not depart from – or that the magistrates should not depart from that.” 172 173 “Our guidance should be that you apply the 15 percent across-the-board 174 consistently.” 175 176 “But, as it applies to the costs of sale, it should be applied evenly and 177 consistently across-the-board.” 178 179 PAO Statement on COS Deductions in VAB Proceedings: 180 181 “If the 15 percent is clearly stated, it will be a big help because it will hopefully 182 clear the hurdle for this is how we manage costs of sale.” 183 184 Statement by the VAB Chair on COS Deductions in VAB Proceedings: 185 186 “I think we’ve resolved to do that today – 15 percent – across-the-board.” 187 188 Statement by a Taxpayer Representative Referring to PAO Statements: 189 190 “I applaud Dorothy and the comments that she made today that we’re going to 191 look at it more on a straight-forward way that will I think clear things up 192 immensely at the value adjustment board level.” 193 194 Statement by another Taxpayer Representative Referring to PAO Statements: 195 196 “As was discussed today by Ms. Jacks, we know that the Palm Beach County 197 Property Appraiser would like fairness and consistency and I think that’s been a 198 common theme with most of the comments that have come before me. As Ms. 199 Jacks stated, they will be making those adjustments moving forward and I think 200 the transparency on that is going to do worlds of improvement for the value 201 adjustment board process in Palm Beach County.” 202 203 PAO’s Duty to Present Evidence as Required by Section 204 194.301(1), F.S., Which Includes Evidence on PAO’s Cost of Sale Deductions 205 206 At the VAB meeting held August 10, 2022, PAO’s Chief Appraiser stated as follows. 207 208 “Hopefully we’ll bring you some really good assessments that we can defend, as 209 well as make sure that the taxpayers are fully aware of their due process – as 210 well as how we actually assess properties here in Palm Beach County.” 211 212 The laudable underlined statement above is consistent with PAO’s duties under section 213 194.301(1), F.S., which provides as follows in its entirety: 214 215 536 Page 6 of 22 “In any administrative or judicial action in which a taxpayer challenges an ad 216 valorem tax assessment of value, the property appraiser’s assessment is 217 presumed correct if the appraiser proves by a preponderance of the evidence 218 that the assessment was arrived at by complying with s. 193.011, any other 219 applicable statutory requirements relating to classified use values or assessment 220 caps, and professionally accepted appraisal practices, including mass appraisal 221 standards, if appropriate. However, a taxpayer who challenges an assessment is 222 entitled to a determination by the value adjustment board or court of the 223 appropriateness of the appraisal methodology used in making the assessment. 224 The value of property must be determined by an appraisal methodology that 225 complies with the criteria of s. 193.011 and professionally accepted appraisal 226 practices. The provisions of this subsection preempt any prior case law that is 227 inconsistent with this subsection.” 228 229 The statute quoted above incorporates section 193.011(8) which provides for PAO to 230 deduct costs of sale in arriving at just value assessments. The operation of section 231 194.301(1) requires PAO to present evidence showing PAO’s COS deductions as 232 reported on Form DR-493 because such deductions were applied in making just value 233 assessments. 234 235 PAO can further the VAB’s uniform handling of COS deductions by transparently labeling 236 and showing the specific mathematical calculations that PAO actually applied in 237 deducting costs of sale in each of the three appraisal approaches. General narrative not 238 specific to the assessment methodology for the petitioned property does not further 239 accuracy or uniformity in COS deductions in VAB decisions. 240 241 Neither the magistrate nor the petitioner has the appraisal methodology used in making 242 the assessment of the petitioned property. Only PAO has it and PAO has to clearly and 243 completely present the methodology to the special magistrate so that the magistrate 244 can perform the magistrate’s duties as set forth in section 194.301(1), F.S. 245 246 A recent trial court judgment states as follows regarding appraisal reporting as required 247 by Florida Statutes. 248 249 “The 2009 legislation requires the Court to determine whether the appraiser used 250 an appropriate methodology in making the assessment. To allow the Court to 251 make this determination, the property appraiser must present sufficient evidence 252 that describes the appraisal methodology and explains how and why it was 253 applied in valuing the Subject Property. Under section 194.301(1), the appraiser 254 has the burden of going forward and presenting testimonial and documentary 255 evidence explaining how the appraiser satisfied each of the just valuation 256 criteria.” 257 See Dillards, Inc. v. Singh, No. 2016-CA-005094-O, (Fla. 9th Cir. Ct., October 1, 258 2020). 259 260 537 Page 7 of 22 Florida Statutes Provide for Uniform Cost of Sale 261 Deductions in Just Valuations for Ad Valorem Taxation 262 263 Section 4, Article VII, of the Florida Constitution, requires a just valuation of all property 264 for ad valorem taxation, with certain conditions. 265 266 Florida’s constitution has “delegated to the Legislature the responsibility for deciding the 267 specifics of how that ‘just valuation’ would be secured.” Sunset Harbour Condominium 268 Ass’n v. Robbins, 914 So.2d 925, 931 (Fla. 2005), citing Collier County v. State, 733 269 So.2d 1012, 1019 (Fla. 1999). 270 271 After 2009 legislation, each of the parts of sections 193.011, 194.301, and 194.3015, 272 F.S., must now be interpreted and applied together so that each part is given 273 appropriate meaning. 274 275 Regarding what is now section 193.011, F.S., in 1963 the Legislature enacted the initial 276 version of the first seven just valuation factors, effective January 1, 1964. See Chapter 277 63-250, Laws of Florida, creating Section 193.021, F.S., which was re-numbered in 278 1969 as Section 193.011, F.S., by Chapter 69-55, Laws of Florida. 279 280 In 1967, the Florida Legislature added the eighth just valuation factor providing for 281 property appraisers to deduct costs of sale in arriving at just valuations for ad valorem 282 tax purposes. See Chapter 67-167, section 1, Laws of Florida (creating subsection 283 193.021(8), F.S., re-numbered in 1969 as subsection 193.011(8), F.S.). 284 285 x The rule of statutory interpretation is to assume that the Legislature intended its 286 amendment to serve a useful purpose. “Likewise, when a statute is amended, it is 287 presumed that the Legislature intended it to have a meaning different from that 288 accorded to it before the amendment.” Carlile v. Game and Freshwater Fish 289 Commission, 354 So.2d 362 (Fla. 1977); see also Okeechobee Health Care v. Collins, 290 726 So.2d 775 (Fla. 1st DCA 1998). 291 292 x For many years, Florida property appraisers have applied section 193.011(8), F.S., 293 by making across-the-board, COS deductions in arriving at just valuations of real 294 property. 295 296 Section 193.011(8), F.S., generally referred to as the “cost of sale” factor or the “net 297 proceeds of sale” factor, was last amended in 1978 and now states in its entirety: 298 299 “The net proceeds of the sale of the property, as received by the seller, after 300 deduction of all of the usual and reasonable fees and costs of the sale, including 301 the costs and expenses of financing, and allowance for unconventional or 302 atypical terms of financing arrangements. When the net proceeds of the sale of 303 any property are utilized, directly or indirectly, in the determination of just 304 valuation of realty of the sold parcel or any other parcel under the provisions of 305 538 Page 8 of 22 this section, the property appraiser, for the purposes of such determination, shall 306 exclude any portion of such net proceeds attributable to payments for household 307 furnishings or other items of personal property.” 308 309 x In this statute, the term “net proceeds” denotes a lower amount in dollars remaining 310 after the mathematical operation of subtracting the “usual and reasonable fees and 311 costs of the sale“ (generally called “costs of sale”) from a higher starting number 312 also expressed in dollars but which in practice is also expressed as a percentage of 313 the higher starting number. 314 315 x In this statute, the term “after deduction” likewise denotes the mathematical 316 operation of subtracting costs of sale. 317 318 While section 193.011(8), F.S., mentions three possible elements to be deducted, for 319 the following reasons the deduction is generally considered to be for the “usual and 320 reasonable fees and costs of the sale.” For the reasons described below, neither of the 321 other two possible elements have general applicability. 322 323 x First, the statute mentions an “allowance for unconventional or atypical terms of 324 finance arrangements…” However, by definition, such allowance would be an 325 infrequent occurrence and, accordingly, would not be part of the across-the-board, 326 COS deductions applied by property appraisers to all property. 327 328 x Second, the statute provides that “When the net proceeds of the sale are utilized…” 329 the property appraiser “shall exclude any portion of such net proceeds 330 attributable…” to personal property. 331 332 x Given that costs of sale have already been deducted to arrive at net proceeds before 333 net proceeds can be utilized, any further deduction for personal property would be, 334 under the statute’s plain language and logic, separate and apart from the COS 335 deduction. 336 337 x The recorded selling prices for real property, used in the just valuation process for 338 ad valorem tax purposes, are based on the amount reported for the documentary 339 stamp tax on real property transfer instruments (such as deeds), and personal 340 property is not subject to the documentary stamp tax. 341 342 x Accordingly, there is no reason to believe that recorded selling prices generally 343 include any transfer amount for personal property since only real property 344 transfers are subject to the documentary stamp tax. 345 346 x For the limited situations where an appraisal method for certain property types 347 involves significant tangible personal property, the professionally accepted practice 348 is to deduct the tangible property value separately from the COS deductions. 349 350 539 Page 9 of 22 x The existence of tangible personal property value in appraisal situations is 351 proven when the property appraiser maintains a separate account for tangible 352 personal property that corresponds with the real property parcel involved. 353 354 The Net Proceeds of Sale Factor is Unique 355 Among the Eight Factors in Section 193.011, Florida Statutes 356 357 Applying the net proceeds of sale factor (after deducting costs of sale) is different from 358 applying the other seven factors in section 193.011, F.S. 359 360 x This is because property appraisers generally apply the other seven factors through 361 their annual appraisal process that includes much work to collect, analyze, and apply 362 property-specific appraisal data related to the other factors (such as property use, 363 size, condition, etc.), as applicable. 364 365 x However, as described below, given the general lack of provably reliable market 366 data to demonstrate the typical, prevalent, and representative COS deductions for 367 the different classes of property, the standard of care for COS deductions is for 368 property appraisers to simply select a COS deduction of 15 percent or less and apply 369 it uniformly within the different classes of real property. 370 371 x The general lack of market data for costs of sale adversely affects the reliability 372 of any attempts to support specific COS deductions, because the general lack 373 impedes the verification of a specific COS amount by comparing the amount to 374 other such amounts (which are generally not available). 375 376 x Therefore, given this general lack of market data necessary for proving specific 377 COS deductions for the different classes of real property, VABs and magistrates 378 should generally apply the COS percentage the property appraiser reported on 379 Form DR-493 to achieve the overriding goal of uniformity. 380 381 When COS deductions are lawfully made and clearly and accurately reported to DOR, 382 taxpayers, and VABs, the property appraiser complies with applicable law including the 383 statutory standard of professionally accepted appraisal practices. 384 385 When the VAB makes findings of fact on the COS deductions the property appraiser 386 made and then reported on Form DR-493, and then uniformly applies the same 387 percentage deductions where necessary for uniformity without double-counting, the 388 VAB likewise complies with law including the standard of professionally accepted 389 appraisal practices. 390 391 For Decades, Cost of Sale Deductions Have Been a Professionally 392 Accepted Appraisal Practice in Just Valuations for Ad Valorem Taxation 393 394 For the 1980 tax year, the across-the-board practice of deducting costs of sale in 395 540 Page 10 of 22 arriving at just valuations under section 193.011(8) was well-documented in a 396 stipulation of facts that was part of federal litigation involving relative levels of 397 assessment of commercial and industrial property in Florida. 398 399 x In that litigation, a federal trial court granted summary judgment based on the 400 stipulation of facts, which showed COS deductions made by both property 401 appraisers and DOR, for commercial and industrial property, ranging from 13 to 21 402 percent with the majority of counties showing about 14 to 15 percent for COS 403 deductions for the 1980 tax year. 404 405 x The trial court judgment was appealed and then upheld by a U.S. Court of Appeals 406 in Louisville and Nashville Railroad Co. v. Department of Revenue, State of Fla., 736 407 F.2d 1495 (11th Cir.1984). 408 409 In 1982, the Florida Legislature enacted a requirement for property appraisers to 410 annually report to DOR the COS deductions the property appraiser “made to recorded 411 selling prices or fair market value in arriving at assessed value, as prescribed by 412 department rule;” See Chapter 82-388, section 12, Laws of Florida (creating subsection 413 (18) of section 192.001, F.S.). 414 415 Then, effective September 30, 1982, DOR implemented this reporting requirement by 416 adopting Rule 12D-8.002(4), F.A.C., which states as follows in pertinent part, 417 unchanged since adoption: 418 419 “Accompanying the assessment roll submitted to the Executive Director shall be, on a 420 form provided by the Department, an accurate tabular summary by property class of 421 any adjustments made to recorded selling prices or fair market value in arriving at 422 assessed value. Complete, clear, and accurate documentation for each adjustment 423 under Section 193.011(8), F.S., exceeding fifteen percent shall accompany this 424 summary detailing how that percentage adjustment was calculated. This 425 documentation shall include individual data for all sales used and a narrative on the 426 procedures used in the study.” 427 428 x This rule provides a reporting threshold of 15 percent, where property appraisers 429 would have to conduct extensive research and analysis and provide extensive 430 market data and documentation to justify any reported COS deduction that exceeds 431 15 percent. 432 433 x This reporting threshold was implemented in 1982 to address a very difficult 434 situation where both property appraisers and DOR had annually spent inordinate 435 time and effort in futile attempts to research and reliably identify the usual (typical), 436 prevalent, and representative costs of sale for each class of property. 437 438 541 Page 11 of 22 x There is no law requiring disclosure of these costs of sale and, consequently, the 439 task of conducting market research to reliably support the deductions for each of 440 the classes of real property proved to be ineffective and unworkable. 441 442 x The reporting threshold rule provide a reasonable solution enabling uniform 443 application of the net proceeds of sale factor (after deducting costs of sale). 444 445 x The professionally accepted appraisal practice is for property appraisers to uniformly 446 make COS deductions of 15 percent or less for all property within use code groups 447 and then report these deductions on Form DR-493 while, understandably, avoiding 448 the impracticable task of attempting to support the deductions in the absence of 449 sufficiently reliable market data that demonstrates the typical, prevalent, and 450 representative COS deductions for each class of real property. 451 452 x This widely accepted, across-the-board practice has been the norm for decades and 453 reflects the professionally accepted standard of care for making COS deductions 454 under section 193.011(8), F.S. 455 456 x DOR accepts these COS deductions with the understanding and belief that the 457 property appraiser has made these deductions uniformly to each parcel within the 458 property groups listed on Form DR-493. 459 460 To facilitate annual reporting of COS deductions in accordance with section 461 192.001(18), F.S., and Rule 12D-8.002(4), F.A.C., DOR adopted Form DR-493 for 462 property appraisers to use. 463 464 x Each year, using Form DR-493, property appraisers are required to report to DOR 465 the COS deductions the property appraiser made to recorded selling prices or fair 466 market value for each parcel within each of the real property use code groups listed 467 on the form. 468 469 x The Form DR-493 that each property appraiser annually completed and reported are 470 available by clicking on “Assessment Roll Evaluation and Approval” at: 471 http://floridarevenue.com/property/Pages/DataPortal.aspx 472 473 Summaries of statewide COS deductions reported by each county for the past three 474 years is attached hereto as Attachment “A”. These statewide summaries show 475 compelling evidence of a professionally accepted appraisal practice under Florida ad 476 valorem property tax law. 477 478 Case Law Recognizing Cost of Sale Deductions Under Florida Statutes 479 480 In 1984, in Louisville and Nashville Railroad Co. v. Department of Revenue, State of 481 Fla., 736 F.2d 1495 (11th Cir.1984), a U.S. Court of Appeals recognized Florida’s 482 statewide practice of COS deductions under section 193.011(8), F.S., and held that, to 483 542 Page 12 of 22 avoid disparate treatment, such deductions must be applied uniformly using a single 484 standard. 485 486 In 1985, in Roden v. GAC Liquidating Trust, 462 So. 2d 92 (Fla. 2nd DCA 1985), the 487 court upheld the property appraiser’s just valuation under section 193.011, F.S., and 488 stated in pertinent part as follows: 489 490 “The property appraiser presented Edwin Coleman as his witness. Coleman is the 491 supervisor of the Real Estate Department of the Polk County Property Appraiser’s 492 Office. Coleman testified that there have been thousands of parcels sold at River 493 Ranch Acres for prices ranging from $300 to $2,500 per acre. He said that recent 494 sales to in-state owners show a price of around $960 per acre from which was 495 deducted realtor’s fees and costs of sale, reducing the figure to $816 per acre. 496 Coleman confirmed that the assessment value of $800 per acre was based on 497 these sales, which he viewed as comparable.” 498 499 x Regarding the property appraiser’s calculations approved by the Roden court, the 500 difference between $960 per acre and $816 per acre shows a cost-of-sale deduction 501 of $144 per acre which, when divided by the starting number of $960 per acre, 502 reveals a 15 percent COS deduction approved by the court. 503 504 In 1988, in Oyster Pointe Condo. Assoc., Inc. v. Nolte, 524 So. 2d 415, 418 (Fla. 1988), 505 the Florida Supreme Court, in holding that timeshare marketing costs were not (under 506 timeshare statutes at that time) part of the “reasonable fees and costs of sale” under 507 section 193.011(8), held as follows: 508 509 “However, as we read section 193.011(8), these costs are not among the 510 “reasonable fees and costs of sale” contemplated by the legislature to be 511 excluded from the ad valorem appraisal process.” 512 513 x This holding is compelling because it is consistent with the long-standing 514 professionally accepted appraisal practice of deducting costs of sale across-the-515 board, and it shows the Florida Supreme Court’s recognition of the legislative intent 516 for the costs of sale “to be excluded from the ad valorem appraisal process” without 517 exception. 518 519 x This court’s use of the term “excluded from” confirms the mathematical 520 operation of subtracting costs of sale in arriving at just value under section 521 193.011, F.S. 522 523 In 1995, in Southern Bell Telephone and Telegraph Co. v. Broward County, 665 So. 2d 524 272, 275 (Fla. 4th DCA 1995) rev. den. 673 So. 2d 30 (Fla. 1996), the Fourth District 525 stated as follows, approving a 15 percent deduction for costs of sale: 526 527 543 Page 13 of 22 “Next we turn to Southern Bell's contesting of the effect of the 15% cost of 528 sale, or "eighth criterion,"[2] adjustment made by the Department to all of 529 the selling prices in its sales assessment ratio study, and to all of the market 530 values in its in-depth study. We find this 15% to be a figure the Department 531 of Revenue recognizes and accepts without further evidence, through custom 532 and usage. Pursuant to D.O.R. v. Markham, 426 So.2d 555 (Fla. 4th DCA 533 1982), fair market value equals just value. For example: assume a piece of 534 property to be sold has a selling price of $100,000. The Department would 535 attribute 15% of the selling price as the COS(i.e. brokerage commissions, 536 advertising, etc.). Subtracting the $15,000 (cost of sale) from the $100,000 537 selling price leaves a net value of $85,000. We find no impropriety in using 538 this approach to valuation.” 539 540 x In the preceding excerpt, the court’s term “custom and usage” further shows that 541 COS deductions are a professionally accepted appraisal practice under Florida ad 542 valorem property tax law. 543 544 x This decision also shows that adjectives preceding the term “value” in a particular 545 situation are not determinative of whether an applied appraisal practice (such as a 546 COS deduction) is legally acceptable in arriving at just value. 547 548 In 2020, in Crapo v. Fla. Dept. of Revenue, 298 So. 3d 1131 (Fla. 1st DCA July 14, 549 2020) (per curiam affirmed), the First District of Court of Appeal upheld, in all respects, 550 DOR’s probable cause review containing findings that supported certain VAB decisions 551 in which a VAB made COS deductions in revising just value assessments. A copy of this 552 decision and DOR’s probable cause review is attached hereto in Attachment “B”. 553 554 x In its probable cause review, DOR found that the VAB, in making these COS 555 deductions, did not err because the VAB’s actions were consistent with standards in 556 section 194.301, F.S., including professionally accepted appraisal practices. 557 558 x At oral argument, the issue of COS deductions being a professionally accepted 559 appraisal practice was specifically argued by both of the opposing sides before 560 the court ruled in DOR’s favor. 561 562 Uniformity is Paramount in Applying Cost of Sale Deductions In VAB Petitions 563 564 Section 195.0012, F.S., states in its entirety: 565 566 “Legislative intent.—It is declared to be the legislative purpose and intent in this 567 entire chapter to recognize and fulfill the state’s responsibility to secure a just 568 valuation for ad valorem tax purposes of all property and to provide for a 569 uniform assessment as between property within each county and property in 570 every other county or taxing district.” 571 572 544 Page 14 of 22 The Legislature’s enactments for just valuations must be applied to all property. See 573 Sunset Harbour Condominium Ass’n v. Robbins, 914 So.2d 925, 931 (Fla. 2005), citing 574 Interlachen Lakes Estates, Inc. v. Snyder, 304 So. 2d 433, 434 (Fla. 1973). 575 576 The orderly and uniform application of state law is an important public policy. See 577 Crossings at Fleming Island v. Echeverri, 991 So. 2d 793, 797 (Fla. 2008). 578 579 Within the context and scope of their respective duties, property appraisers, value 580 adjustment boards, and courts must follow the same legal standards. See Countryside 581 Country Club, Inc. v. Smith, 573 So. 2d 14, 15-16 (Fla. 2nd DCA 1990). 582 583 x Also, see Rule 12D-10.003(1), F.A.C., stating regarding the VAB, “…the board is 584 bound by the same standards as the county property appraiser in determining 585 values…” 586 587 x This “same standard” requirement is also reflected in section 194.301, F.S. 588 589 Notably, in Oyster Pointe Condo. Assoc., Inc. v. Nolte, 524 So. 2d 415, 418 (Fla. 1988), 590 the Florida Supreme Court, in holding that timeshare marketing costs were not (under 591 timeshare statutes at that time) part of the “reasonable fees and costs of sale” under 592 section 193.011(8), held as follows: 593 594 “However, as we read section 193.011(8), these costs are not among the 595 “reasonable fees and costs of sale” contemplated by the legislature to be 596 excluded from the ad valorem appraisal process.” 597 598 x This holding is compelling because it is consistent with long-standing, undeniable, 599 mathematical facts and it shows the Florida Supreme Court’s recognition of the 600 legislative intent for the costs of sale “to be excluded from the ad valorem appraisal 601 process” without exception. This holding requires uniform COS deductions, across-602 the-board. 603 604 Further, a failure to uniformly apply the “net proceeds” of sale factor, to both sold and 605 unsold parcels, would be selective reappraisal. 606 607 The text titled Mass Appraisal of Real Property, published in 1999 by the International 608 Association of Assessing Officers, page 315, describes the highly undesirable practice of 609 selective reappraisal as follows: 610 611 “The reliability of sales ratio statistics depends on unsold parcels being appraised 612 in the same manner as sold parcels. Selective reappraisal of sold parcels distorts 613 sales ratio results, possibly rendering them useless. Equally important, selective 614 reappraisal of sold parcels (“sales chasing”) is a serious violation of basic 615 appraisal uniformity and is highly unprofessional.” 616 617 545 Page 15 of 22 Additionally, the U.S. Supreme Court has disapproved selective reappraisal. See 618 Allegheny Pittsburgh Coal Co. v. County Commissioner, 488 U.S. 336 (1989). 619 620 Regarding the uniform application of the net proceeds of sale factor, section 621 193.011(8), F.S., provides in pertinent part: 622 623 “When the net proceeds of the sale of any property are utilized, directly or indirectly, in 624 the determination of just valuation of realty of the sold parcel or any other parcel under 625 the provisions of this section…” 626 627 The term “sold parcel or any other parcel” encompasses all parcels and means the net 628 proceeds of sale factor is to be applied in the just valuation of all property, not just 629 property that was sold or some other subset. 630 631 Further, the U.S. Supreme Court has also emphasized that “the uniformity and equality 632 required by law” is of paramount concern in property assessment valuations. See Sioux 633 City Bridge Co. v. Dakota County. Nebraska, 260 U.S. 441, 446–47 (1923) (cited by the 634 Florida Supreme Court in Southern Bell Telephone Co. v. Dade County, 275 So. 2d 4, 8 635 (Fla. 1973). 636 637 Additionally, in Louisville and Nashville Railroad Co. v. Department of Revenue, State of 638 Fla., 736 F.2d 1495 (11th Cir.1984), a U.S. Court of Appeals addressed disparate 639 treatment among comparable property in applying the COS deduction and held that 640 when comparing valuation practices under review to valuation practices for other 641 comparable property, the overriding consideration is to apply a single standard for both 642 groups. 643 644 x Notably, this holding was specifically based on the net proceeds of sale factor (after 645 deducting costs of sale) in section 193.011(8), F.S. 646 647 The determinative standard enacted in 2009 in section 194.301(2)(a)3., F.S., precludes 648 a property appraiser’s just valuations from being “arbitrarily based on appraisal 649 practices that are different from the appraisal practices generally applied by the 650 property appraiser to comparable property within the same county.” 651 652 x This statutory standard is clearly aimed at preventing disparate treatment by the 653 property appraiser, like the holdings in the federal cases described above. 654 655 As explained above, the overriding consideration in handling COS deductions is to apply 656 them uniformly using a single standard. 657 658 Applicable law provides for uniform COS deductions in just valuations, without regard 659 to: 660 661 546 Page 16 of 22 (1) whether the property was sold, 662 (2) whether mass appraisal or single-property appraisal is used, 663 (3) the appraisal approach used to value the property, 664 (4) whether the petitioner is seeking an increase or decrease in just value, or 665 (5) whether appraisal development or VAB review is involved. 666 667 Under applicable law, there is no legal authority for variation in application of COS 668 deductions based on any of the preceding five items, and VABs and special magistrates 669 are strongly advised to avoid using any of these five items in deciding when and how to 670 apply COS deductions in administrative reviews. 671 672 Findings of Fact on Cost of Sale Deductions in Written VAB Decisions 673 674 In making written findings of fact, the VAB and special magistrates must specifically 675 address how COS deductions were handled in the evidence presented and in any 676 analyses used by the VAB and magistrates in reviewing or revising a just value 677 assessment. 678 679 x The written findings of fact must clearly state for readers the results of reviewing 680 the evidence (or lack thereof) regarding COS deductions. 681 682 x The written findings of fact must clearly state for readers the reasons why the VAB 683 or magistrate made, or did not make, a COS deduction within each appraisal data 684 set, analysis, or approach presented as evidence within the three categories of 685 evidence described below. 686 687 Cost of Sale Deductions in Each of the Three Valuation Approaches 688 689 In reviewing and applying just valuation evidence and making written findings of fact, 690 the VAB or special magistrate must specifically apply (without double-counting) 691 mathematically correct COS deductions in each of the three professionally accepted 692 valuation approaches (and any variants thereof) for which evidence may be presented. 693 694 To enable readers to understand written recommended decisions, special magistrates 695 are strongly advised to use a clear, accurate, and transparent method for making COS 696 deductions consistent with the mathematical operation of subtraction (“…net 697 proceeds…after deduction…”) as described in section 193.011(8), F.S. 698 699 It is critical for special magistrates to transparently label and display COS calculations 700 for each approach used. An acceptable method is described as follows. 701 702 (1) Arrive at a preliminary value (before COS deduction), 703 (2) Then subtract COS consistent with the percentage on PAO’s DR-493, and 704 (3) Arrive at a just value for the petitioned property. 705 706 547 Page 17 of 22 It is important to use the term “preliminary value” to denote the number from which 707 costs of sale are deducted. It is also important to use the term “just value” to denote 708 the number resulting from subtracting costs of sale from the preliminary value, for 709 consistency with the plain language of section 193.011(8), F.S. 710 711 For detailed information on procedures for deducting costs of sale in the income 712 capitalization approach, special magistrates are referred to DOR’s advisory 713 memorandum attached hereto as Attachment “C”. 714 715 Handling Cost of Sale Deductions in the Three 716 Categories of Evidence in the VAB’s Reviews of Just Value Assessments 717 718 The guidance for VAB special magistrates is intended to ensure that magistrates 719 uniformly apply COS deductions, as stated on PAO’s certified Form DR-493, without 720 double-counting the deduction. 721 722 To achieve uniformity and consistency in handling COS deductions without double-723 counting the deductions, the VAB’s findings of fact must specifically address COS 724 deductions in each of the three general categories of evidence in VAB reviews of just 725 value assessments, as listed and described below. 726 727 Category 1: This is evidence presented by PAO to show the methodology used in 728 making the just value assessment presented by PAO at the beginning of the hearing. 729 730 Category 2: This is comparative evidence assembled by PAO in connection with the 731 petition and presented by PAO to support the presented just value. 732 733 Category 3: This is evidence presented by the petitioner to support the petition. 734 735 VAB special magistrates must make a finding of fact on the COS percentage applied in 736 Category 1, based on PAO’s Form DR-493 or other notice of the DR-493 percentage as 737 a professionally accepted appraisal practice. 738 739 Then, for each valuation data set, analysis, or approach in Categories 2 and 3, VAB 740 special magistrates must make a finding of fact on whether each data set, analysis, or 741 approach already shows a COS deduction. 742 743 x For each such data set, analysis, or approach where a COS deduction equal to the 744 DR-493 deduction has been made, VAB special magistrates must avoid making a 745 second COS deduction within that particular data set, analysis, or approach. 746 747 x For each data set, analysis, or approach where a COS deduction equal to the DR-748 493 deduction has not been made, VAB special magistrates must correctly make 749 and clearly show the appropriate COS deduction for each such data set, analysis, or 750 approach if relying upon it in the review. 751 548 Page 18 of 22 752 Hypothetical Examples of a Special Magistrate 753 Handling COS Deductions in the Three Evidence Categories 754 755 For educational purposes, below are five hypothetical examples showing both correct 756 and incorrect examples of handling COS deductions in deciding the results of petitions 757 on just value assessments. 758 759 Each of the hypothetical examples below is based on the special magistrate having 760 made a finding on PAO’s COS deduction made in developing the just value presented at 761 the beginning of the hearing (Category 1 evidence). Either the Form DR-493 or other 762 notice of the COS deduction, as a professionally accepted appraisal practice, is sufficient 763 for such finding. 764 765 Example 1: 766 The Category 2 evidence included an income capitalization approach along with a cost 767 less depreciation approach in which the land value was developed by an analysis of 768 comparable land sales. In the income capitalization approach, a mathematically correct 769 COS deduction method was applied. However, in the other approach, a COS deduction 770 was applied in the land sale analysis but not to the depreciated cost of the 771 improvements. So, the special magistrate made findings of fact on what was done and 772 not done regarding costs of sale in the Category 2 evidence, and then made a COS 773 deduction to the depreciated cost of the improvements and stated the reason. 774 775 x In Example 1, the special magistrate did not err in making this COS deduction and 776 did not double-count the deduction. 777 778 Example 2: 779 In a petition where the petitioner was seeking an increase in just value, the Category 2 780 evidence included a comparable sale analysis where the recorded selling price of each 781 of the comparable sales was multiplied by a “net proceeds of sale factor” equal to (1 – 782 COS in decimal form). Then, after all other adjustments were made to the comparable 783 sales, the analysis arrived at a reconciled value indication and then showed a COS 784 deduction made by subtracting costs of sale from such indication to arrive at a “final 785 just value.” The special magistrate then relied upon this “final just value” to determine 786 that the original just value should not be increased. 787 788 x In Example 2, the special magistrate erred by relying upon a comparative sale 789 analysis in which the COS deduction was double-counted. 790 791 Example 3: 792 The Category 3 evidence included an income capitalization approach which applied one 793 of the incorrect COS deduction methods shown in Exhibit 9 of Attachment “C”. 794 However, the special magistrate did not realize that this applied method was erroneous 795 and relied upon the resulting incorrect value in deciding the outcome of the petition. 796 549 Page 19 of 22 797 x In Example 5, the special magistrate erred by relying upon an income capitalization 798 approach in which the COS deduction was erroneously applied. 799 800 Example 4: 801 In Categories 2 and 3, respectively, each of the parties presented an income 802 capitalization approach where the COS deduction was made in arriving at a just value 803 indication. The Category 2 evidence showed that the COS deduction was made by a 804 mathematically correct method of loading the capitalization rate. In Category 3, the 805 evidence showed that the petitioner first arrived at a preliminary value (before 806 deducting costs of sale) and then transparently made a correct COS deduction by 807 subtracting costs of sale to arrive at a just value indication. After reviewing the 808 evidence, the special magistrate determined that the Category 2 net operating income 809 estimate was more reliable and that the Category 3 overall capitalization rate was more 810 reliable, and used these to develop an independent income capitalization approach to 811 arrive at a preliminary value from which the magistrate then deducted costs of sale, 812 using the preferred method shown in Exhibit 8 of Attachment “C”, to arrive at an 813 independent indication of just value. 814 815 x In Example 4, the special magistrate did not err and did not double-count the 816 deduction because the magistrate used input variables that did not already have a 817 COS deduction and, thus, produced a preliminary value (before COS deduction) from 818 which the magistrate deducted costs of sale to arrive at just value. 819 820 Example 5: 821 The Category 3 evidence included an income capitalization approach in which the 822 capitalization rate was loaded for the COS deduction using a mathematically correct 823 method. However, after a value indication was calculated using such loaded 824 capitalization rate, this Category 3 income capitalization approach then showed a 825 transparent COS deduction made by subtracting costs of sale from the value indication 826 to arrive at a “just value” for the petitioned property. For this Category 3 evidence, the 827 special magistrate made findings of fact stating that two COS deductions were made, 828 resulting in double-counting the deduction. The magistrate then stated that this 829 erroneously derived “just value” would not be relied upon. 830 831 x In Example 5, the special magistrate did not err because the magistrate correctly 832 recognized that two COS deductions were made in this income capitalization 833 approach and, accordingly, did not rely upon the resulting value. 834 835 The Appropriate Standard for Reviewing Evidence Intended to Show a Cost 836 of Sale Deduction Different From the Deduction Reported on Form DR-493 837 838 Given the lack of reliable data and other unique realities of the COS factor as described 839 previously in this memo, in any case where a petitioner presents evidence intended to 840 550 Page 20 of 22 show a COS deduction different from the deduction the property appraiser reported on 841 Form DR-493, the VAB and special magistrates should: 842 843 x Consider the general lack of demonstrably reliable market data to prove typical, 844 prevalent, and representative COS deductions for the different property classes and 845 the resulting adverse impact on the reliability and representativeness of any 846 evidence presented in support of a non-493 COS deduction. 847 848 x Consider that the professionally accepted appraisal practice used in developing the 849 just value assessment is to select the COS percentage shown on Form DR-493 and 850 then apply it uniformly to all property within the subject use code group on the DR-851 493, and that the VAB and special magistrate is required to follow professionally 852 accepted appraisal practices as well. 853 854 x Determine whether the presented evidence is sufficiently reliable to prove that the 855 non-493 deduction is typical, prevalent, and representative of all property within the 856 same class. 857 858 To be sufficiently reliable, evidence must demonstrate that the non-493 deduction is 859 typical, prevalent, and representative of all property within the subject class of 860 property. 861 862 x If the evidence is not sufficiently reliable to demonstrate that such non-493 863 deduction is typical, prevalent, and representative of all property within the subject 864 class of property, the VAB and magistrates must not apply the non-493 deduction 865 and must apply the COS deduction reported by the property appraiser on Form DR-866 493. 867 868 x Before applying a non-493 deduction, the VAB and special magistrate must make 869 written findings of fact that explain why and how the non-493 evidence is 870 sufficiently reliable to demonstrate that the non-493 deduction is typical, prevalent, 871 and representative for all property within the subject class of property. 872 873 In defending against a non-493 deduction, the property appraiser could argue that the 874 COS deduction shown on the DR-493 is a professionally accepted appraisal practice that 875 sets a standard which the VAB and special magistrates must follow for consistency with 876 the overarching standard of uniformity. 877 878 x Presumably, the property appraiser would not present “evidence” intended to show 879 a non-493 deduction for a petitioned property, since such “evidence” would: 880 881 x undermine the property appraiser’s attempt to establish a presumption of 882 correctness under section 194.301(1), and 883 884 551 Page 21 of 22 x would also serve as proof of the property appraiser attempting to show an 885 appraisal practice for the petitioned property that is arbitrarily different from the 886 appraisal practices applied by the property appraiser to other comparable 887 property as shown on the property appraiser’s Form DR-493. 888 889 Uniform Treatment of Cost of Sale Deductions Regardless of 890 Whether a Petition is Seeking a Decrease or an Increase in Just Value 891 892 x A petitioner may seek either a decrease or an increase in the just value of the 893 petitioned property. 894 895 x To achieve uniformity, the VAB and special magistrates must handle the COS 896 deductions using the same standards (including the COS percentages reported on 897 Form DR-493) and procedures regardless of whether the petition is seeking an 898 increase or a decrease in the just value assessment. 899 900 Avoiding Erroneous Arguments and Procedures in Cost of Sale Deductions 901 902 In petitions, the VAB and/or special magistrates may be confronted with erroneous 903 arguments or advice that must be avoided in making findings of fact and in producing 904 written decisions. 905 906 Examples of such erroneous arguments are listed below. 907 908 x The COS deduction applies only to property that was sold (this is wrong). 909 910 x The COS deduction applies only to property appraised by the sales comparison 911 approach (this is wrong). 912 913 x The COS deduction applies only to just values produced by a mass appraisal system 914 (this is wrong). 915 916 x The COS deduction applies only to groups of property in the aggregate to produce a 917 statistical range and does not apply to any individual property (this is wrong). 918 919 x The COS deduction applies only when the petitioner is seeking a decrease in just 920 value (this is wrong). 921 922 x The COS deduction applies only when the petitioner is seeking an increase in just 923 value (this is wrong). 924 925 x The COS deduction cannot be applied by the VAB because only the property 926 appraiser can make the deduction (this is wrong). 927 928 552 Page 22 of 22 x The COS deduction is unconstitutional (this is wrong because no court has ever 929 ruled that the COS deduction under section 193.011(8), F.S., is unconstitutional). 930 931 Also, the VAB and special magistrates must avoid incorrect procedures and must use 932 mathematically correct procedures in applying COS deductions without double-counting. 933 Such procedures were discussed previously in this memo. 934 935 / 936 553 Attachment "A" Summary charts for 2020, 2021, and 2022, respectively, showing cost of sale deductions reported annually by Florida property appraisers on certified Forms DR-493 submitted to DOR, providing compelling evidence of a professionally accepted appraisal practice. 554 Use Code Group00 10 40 99 01 02 04 05 06-07 03 08 11-39 41-49 50-69 70-79 80-89 90 91-971Alachua15 15 15 15 15 15 15 15 15 10 15 10 10 15 15 15 15 152Baker15 15 15 15 15 15 15 15 15 15 15 15 15 15 15 15 15 153Bay15 15 15 15 15 15 15 15 15 15 15 15 15 15 15 15 15 154Bradford15 15 15 15 15 15 15 15 15 15 15 15 15 15 0 0 0 05Brevard15 15 15 15 15 15 15 15 15 15 15 15 15 15 15 15 15 156Broward10 10 10 10 10 10 10 10 10 10 10 10 10 10 10 10 10 107Calhoun 15 15 15 15 15 15 15 15 15 15 15 15 15 15 15 15 15 158Charlotte15 15 15 15 15 15 15 15 15 15 15 15 15 15 15 15 15 159Citrus15 15 15 15 15 15 15 15 15 15 15 15 15 15 15 15 15 1510Clay15 15 15 15 15 15 15 15 15 15 15 15 15 15 15 15 15 1511Collier15 15 15 15 15 15 15 15 15 15 15 15 15 15 15 15 15 1512Columbia 15 15 15 15 15 15 15 15 15 15 15 15 15 15 15 15 15 1513DeSoto15 15 15 15 15 15 15 15 15 15 15 15 15 15 0 0 0 014Dixie15 15 15 15 15 15 15 15 15 15 15 15 15 0 15 15 15 1515Duval15 15 15 15 15 15 15 15 15 15 15 15 15 15 15 15 15 1516Escambia15 15 15 15 15 15 15 15 15 15 15 15 15 15 15 15 15 1517Flagler15 15 15 15 15 15 15 15 15 15 15 15 15 15 15 15 15 1518Franklin15 15 15 15 15 15 15 15 15 15 15 15 15 15 15 15 15 1519Gadsden 15 15 15 15 15 15 15 15 15 15 15 15 15 15 15 15 15 1520Gilchrist15 15 15 15 15 15 15 15 15 15 15 15 15 15 15 15 15 1521Glades15 15 15 15 15 15 15 15 15 15 15 15 15 15 15 15 15 1522Gulf15 15 15 15 15 15 15 15 15 15 15 15 15 15 15 15 15 1523Hamilton15 15 15 15 15 15 15 15 15 15 15 15 15 15 15 15 15 1524Hardee15 15 15 15 15 15 15 15 15 0 15 15 15 15 0 0 0 025Hendry15 15 15 15 15 15 15 15 15 15 15 15 15 15 15 15 15 1526Hernando15 15 15 15 15 15 15 15 15 15 15 15 15 15 15 15 15 1527Highlands15 15 15 15 15 15 15 15 15 15 15 15 15 15 15 15 15 1528Hillsborough15 15 15 15 15 15 15 15 15 15 15 15 15 15 15 15 15 1529Holmes15 15 15 15 15 15 15 15 15 15 15 15 15 15 15 15 15 1530Indian River15 15 15 15 15 15 15 15 15 15 15 15 15 15 15 15 15 1531Jackson15 15 15 15 15 15 15 15 15 15 15 15 15 15 0 0 0 032Jefferson15 15 15 15 15 15 15 15 15 15 15 15 15 15 15 15 15 1533Lafayette15 15 15 15 15 15 15 15 15 15 15 15 15 15 15 15 15 1534Lake15 15 15 15 15 15 15 15 15 15 15 15 15 15 15 15 15 15Clear Evidence of a Professionally Accepted Appraisal Practice in Florida Under Section 194.301, F.S.2020 Cost-of-Sale Deductions (%) Reported by Florida Counties Under Section 193.011(8), F.S.Page 1 of 2555 Use Code Group00 10 40 99 01 02 04 05 06-07 03 08 11-39 41-49 50-69 70-79 80-89 90 91-97Clear Evidence of a Professionally Accepted Appraisal Practice in Florida Under Section 194.301, F.S.2020 Cost-of-Sale Deductions (%) Reported by Florida Counties Under Section 193.011(8), F.S.35Lee15 15 15 15 15 15 15 15 15 15 15 15 15 15 15 15 15 1536Leon15 15 15 15 15 15 15 15 15 15 15 15 15 15 15 15 15 1537Levy15 15 15 15 15 15 15 15 15 15 15 15 15 15 15 15 15 1538Liberty15 15 15 15 15 15 15 15 15 15 15 15 15 15 15 15 15 1539Madison15 15 15 15 15 15 15 15 15 15 15 15 15 15 15 15 15 1540Manatee15 15 15 15 15 15 15 15 15 15 15 15 15 15 15 15 15 1541Marion15 15 15 15 15 15 15 15 15 15 15 15 15 15 15 15 15 1542Martin15 15 15 15 15 15 15 15 15 15 15 15 15 15 15 15 15 1543Miami-Dade15 15 15 15 15 15 15 15 15 15 15 15 15 15 15 15 15 1544Monroe15 15 15 15 15 15 15 15 15 15 15 15 15 15 15 15 15 1545Nassau15 15 15 15 15 15 15 15 15 15 15 15 15 15 15 15 15 1546Okaloosa15 15 15 15 15 15 15 15 15 15 15 15 15 15 15 15 15 1547Okeechobee15 15 15 15 15 15 15 15 15 15 15 15 15 15 15 15 15 1548Orange15 15 15 15 15 15 15 15 15 15 15 15 15 15 15 15 15 1549Osceola15 15 15 15 15 15 15 15 15 15 15 15 15 15 15 15 15 1550Palm Beach15 15 15 15 15 15 15 15 15 15 15 15 15 15 15 15 15 1551Pasco15 15 15 15 15 15 15 15 15 15 15 15 15 15 15 15 15 1552Pinellas15 15 15 15 15 15 15 15 15 15 15 15 15 15 15 15 15 1553Polk15 15 15 15 15 15 15 15 15 15 15 15 15 15 15 15 15 1554Putnam15 15 15 15 15 15 15 15 15 15 15 15 15 15 15 15 15 1555Santa Rosa15 15 15 15 15 15 15 15 15 15 15 15 15 15 15 15 15 1556Sarasota15 15 15 15 15 15 15 15 15 15 15 15 15 15 15 15 15 1557Seminole15 15 15 15 15 15 15 15 15 15 15 15 15 15 15 15 15 1558St. Johns15 15 15 15 15 15 15 15 15 15 15 15 15 15 15 15 15 1559St. Lucie15 15 15 15 15 15 15 15 15 15 15 15 15 15 15 15 15 1560Sumter15 15 15 15 15 15 15 15 15 15 15 15 15 15 15 15 15 1561Suwannee15 15 15 15 15 15 15 15 15 15 15 15 15 15 0 0 0 062Taylor15 15 15 15 15 15 15 15 15 15 15 15 15 15 15 15 15 1563Union15 15 15 15 15 15 15 15 15 15 15 15 15 15 15 15 15 1564Volusia15 15 15 15 15 15 15 15 15 15 15 15 15 15 15 15 15 1565Wakulla15 15 15 15 15 15 15 15 15 15 15 15 15 15 15 15 15 1566Walton15 15 15 15 15 15 15 15 15 15 15 15 15 15 15 15 15 1567Washington15 15 15 15 15 15 15 15 15 15 15 15 15 15 15 15 15 15Page 2 of 2556 Use Code Group00 10 40 99 01 02 04 05 06-07 03 08 11-39 41-49 50-69 70-79 80-89 90 91-971Alachua15 15 15 15 15 15 15 15 15 10 15 10 10 15 15 15 15 152Baker15 15 15 15 15 15 15 15 15 15 15 15 15 15 15 15 15 153Bay15 15 15 15 15 15 15 15 15 15 15 15 15 15 15 15 15 154Bradford15 15 15 15 15 15 15 15 15 15 15 15 15 15 0 0 0 05Brevard15 15 15 15 15 15 15 15 15 15 15 15 15 15 15 15 15 156Broward10 10 10 10 10 10 10 10 10 10 10 10 10 10 10 10 10 107Calhoun 15 15 15 15 15 15 15 15 15 15 15 15 15 15 15 15 15 158Charlotte15 15 15 15 15 15 15 15 15 15 15 15 15 15 15 15 15 159Citrus15 15 15 15 15 15 15 15 15 15 15 15 15 15 15 15 15 1510Clay15 15 15 15 15 15 15 15 15 15 15 15 15 15 15 15 15 1511Collier15 15 15 15 15 15 15 15 15 15 15 15 15 15 15 15 15 1512Columbia 15 15 15 15 15 15 15 15 15 15 15 15 15 15 15 15 15 1513DeSoto15 15 15 15 15 15 15 15 15 15 15 15 15 15 0 0 0 014Dixie15 15 15 15 15 15 15 15 15 15 15 15 15 0 15 15 15 1515Duval15 15 15 15 15 15 15 15 15 15 15 15 15 15 15 15 15 1516Escambia15 15 15 15 15 15 15 15 15 15 15 15 15 15 15 15 15 1517Flagler15 15 15 15 15 15 15 15 15 15 15 15 15 15 15 15 15 1518Franklin15 15 15 15 15 15 15 15 15 15 15 15 15 15 15 15 15 1519Gadsden 15 15 15 15 15 15 15 15 15 15 15 15 15 15 15 15 15 1520Gilchrist15 15 15 15 15 15 15 15 15 15 15 15 15 15 15 15 15 1521Glades15 15 15 15 15 15 15 15 15 15 15 15 15 15 15 15 15 1522Gulf15 15 15 15 15 15 15 15 15 15 15 15 15 15 15 15 15 1523Hamilton15 15 15 15 15 15 15 15 15 15 15 15 15 15 15 15 15 1524Hardee15 15 15 15 15 15 15 15 15 0 15 15 15 15 0 0 0 025Hendry15 15 15 15 15 15 15 15 15 15 15 15 15 15 15 15 15 1526Hernando15 15 15 15 15 15 15 15 15 15 15 15 15 15 15 15 15 1527Highlands15 15 15 15 15 15 15 15 15 15 15 15 15 15 15 15 15 1528Hillsborough15 15 15 15 15 15 15 15 15 15 15 15 15 15 15 15 15 1529Holmes15 15 15 15 15 15 15 15 15 15 15 15 15 15 15 15 15 1530Indian River15 15 15 15 15 15 15 15 15 15 15 15 15 15 15 15 15 1531Jackson15 15 15 15 15 15 15 15 15 15 15 15 15 15 0 0 0 032Jefferson15 15 15 15 15 15 15 15 15 15 15 15 15 15 15 15 15 1533Lafayette15 15 15 15 15 15 15 15 15 15 15 15 15 15 15 15 15 1534Lake15 15 15 15 15 15 15 15 15 15 15 15 15 15 15 15 15 15Clear Evidence of a Professionally Accepted Appraisal Practice in Florida Under Section 194.301, F.S.2021 Cost-of-Sale Deductions (%) Reported by Florida Counties Under Section 193.011(8), F.S.Page 1 of 2557 Use Code Group00 10 40 99 01 02 04 05 06-07 03 08 11-39 41-49 50-69 70-79 80-89 90 91-97Clear Evidence of a Professionally Accepted Appraisal Practice in Florida Under Section 194.301, F.S.2021 Cost-of-Sale Deductions (%) Reported by Florida Counties Under Section 193.011(8), F.S.35Lee15 15 15 15 15 15 15 15 15 15 15 15 15 15 15 15 15 1536Leon15 15 15 15 15 15 15 15 15 15 15 15 15 15 15 15 15 1537Levy15 15 15 15 15 15 15 15 15 15 15 15 15 15 15 15 15 1538Liberty15 15 15 15 15 15 15 15 15 15 15 15 15 15 15 15 15 1539Madison15 15 15 15 15 15 15 15 15 15 15 15 15 15 15 15 15 1540Manatee15 15 15 15 15 15 15 15 15 15 15 15 15 15 15 15 15 1541Marion15 15 15 15 15 15 15 15 15 15 15 15 15 15 15 15 15 1542Martin15 15 15 15 15 15 15 15 15 15 15 15 15 15 15 15 15 1543Miami-Dade15 15 15 15 15 15 15 15 15 15 15 15 15 15 15 15 15 1544Monroe15 15 15 15 15 15 15 15 15 15 15 15 15 15 15 15 15 1545Nassau15 15 15 15 15 15 15 15 15 15 15 15 15 15 15 15 15 1546Okaloosa15 15 15 15 15 15 15 15 15 15 15 15 15 15 15 15 15 1547Okeechobee15 15 15 15 15 15 15 15 15 15 15 15 15 15 15 15 15 1548Orange15 15 15 15 15 15 15 15 15 15 15 15 15 15 15 15 15 1549Osceola15 15 15 15 15 15 15 15 15 15 15 15 15 15 15 15 15 1550Palm Beach15 15 15 15 15 15 15 15 15 15 15 15 15 15 15 15 15 1551Pasco15 15 15 15 15 15 15 15 15 15 15 15 15 15 15 15 15 1552Pinellas15 15 15 15 15 15 15 15 15 15 15 15 15 15 15 15 15 1553Polk15 15 15 15 15 15 15 15 15 15 15 15 15 15 15 15 15 1554Putnam15 15 15 15 15 15 15 15 15 15 15 15 15 15 15 15 15 1555Santa Rosa15 15 15 15 15 15 15 15 15 15 15 15 15 15 15 15 15 1556Sarasota15 15 15 15 15 15 15 15 15 15 15 15 15 15 15 15 15 1557Seminole15 15 15 15 15 15 15 15 15 15 15 15 15 15 15 15 15 1558St. Johns15 15 15 15 15 15 15 15 15 15 15 15 15 15 15 15 15 1559St. Lucie15 15 15 15 15 15 15 15 15 15 15 15 15 15 15 15 15 1560Sumter15 15 15 15 15 15 15 15 15 15 15 15 15 15 15 15 15 1561Suwannee15 15 15 15 15 15 15 15 15 15 15 15 15 15 0 0 0 062Taylor15 15 15 15 15 15 15 15 15 15 15 15 15 15 15 15 15 1563Union15 15 15 15 15 15 15 15 15 15 15 15 15 15 15 15 15 1564Volusia15 15 15 15 15 15 15 15 15 15 15 15 15 15 15 15 15 1565Wakulla15 15 15 15 15 15 15 15 15 15 15 15 15 15 15 15 15 1566Walton15 15 15 15 15 15 15 15 15 15 15 15 15 15 15 15 15 1567Washington15 15 15 15 15 15 15 15 15 15 15 15 15 15 15 15 15 15Page 2 of 2558 Use Code Group00 10 40 99 01 02 04 05 06-07 03 08 11-39 41-49 50-69 70-79 80-89 90 91-971Alachua15 15 15 15 15 15 15 15 15 10 15 10 10 15 15 15 15 152Baker15 15 15 15 15 15 15 15 15 15 15 15 15 15 15 15 15 153Bay15 15 15 15 15 15 15 15 15 15 15 15 15 15 15 15 15 154Bradford15 15 15 15 15 15 15 15 15 15 15 15 15 15 0 0 0 05Brevard15 15 15 15 15 15 15 15 15 15 15 15 15 15 15 15 15 156Broward10 10 10 10 10 10 10 10 10 10 10 10 10 10 10 10 10 107Calhoun 15 15 15 15 15 15 15 15 15 15 15 15 15 15 15 15 15 158Charlotte15 15 15 15 15 15 15 15 15 15 15 15 15 15 15 15 15 159Citrus15 15 15 15 15 15 15 15 15 15 15 15 15 15 15 15 15 1510Clay15 15 15 15 15 15 15 15 15 15 15 15 15 15 15 15 15 1511Collier15 15 15 15 15 15 15 15 15 15 15 15 15 15 15 15 15 1512Columbia 15 15 15 15 15 15 15 15 15 15 15 15 15 15 15 15 15 1513DeSoto15 15 15 15 15 15 15 15 15 15 15 15 15 15 0 0 0 014Dixie15 15 15 15 15 15 15 15 15 15 15 15 15 0 15 15 15 1515Duval15 15 15 15 15 15 15 15 15 15 15 15 15 15 15 15 15 1516Escambia15 15 15 15 15 15 15 15 15 15 15 15 15 15 15 15 15 1517Flagler15 15 15 15 15 15 15 15 15 15 15 15 15 15 15 15 15 1518Franklin15 15 15 15 15 15 15 15 15 15 15 15 15 15 15 15 15 1519Gadsden 15 15 15 15 15 15 15 15 15 15 15 15 15 15 15 15 15 1520Gilchrist15 15 15 15 15 15 15 15 15 15 15 15 15 15 15 15 15 1521Glades15 15 15 15 15 15 15 15 15 15 15 15 15 15 15 15 15 1522Gulf15 15 15 15 15 15 15 15 15 15 15 15 15 15 15 15 15 1523Hamilton15 15 15 15 15 15 15 15 15 15 15 15 15 15 15 15 15 1524Hardee15 15 15 15 15 15 15 15 15 0 15 15 15 15 0 0 0 025Hendry15 15 15 15 15 15 15 15 15 15 15 15 15 15 15 15 15 1526Hernando15 15 15 15 15 15 15 15 15 15 15 15 15 15 15 15 15 1527Highlands15 15 15 15 15 15 15 15 15 15 15 15 15 15 15 15 15 1528Hillsborough15 15 15 15 15 15 15 15 15 15 15 15 15 15 15 15 15 1529Holmes15 15 15 15 15 15 15 15 15 15 15 15 15 15 15 15 15 1530Indian River15 15 15 15 15 15 15 15 15 15 15 15 15 15 15 15 15 1531Jackson15 15 15 15 15 15 15 15 15 15 15 15 15 15 0 0 0 032Jefferson15 15 15 15 15 15 15 15 15 15 15 15 15 15 15 15 15 1533Lafayette15 15 15 15 15 15 15 15 15 15 15 15 15 15 15 15 15 1534Lake15 15 15 15 15 15 15 15 15 15 15 15 15 15 15 15 15 15Clear Evidence of a Professionally Accepted Appraisal Practice in Florida Under Section 194.301, F.S.2022 Cost-of-Sale Deductions (%) Reported by Florida Counties Under Section 193.011(8), F.S.Page 1 of 2559 Use Code Group00 10 40 99 01 02 04 05 06-07 03 08 11-39 41-49 50-69 70-79 80-89 90 91-97Clear Evidence of a Professionally Accepted Appraisal Practice in Florida Under Section 194.301, F.S.2022 Cost-of-Sale Deductions (%) Reported by Florida Counties Under Section 193.011(8), F.S.35Lee15 15 15 15 15 15 15 15 15 15 15 15 15 15 15 15 15 1536Leon15 15 15 15 15 15 15 15 15 15 15 15 15 15 15 15 15 1537Levy15 15 15 15 15 15 15 15 15 15 15 15 15 15 15 15 15 1538Liberty15 15 15 15 15 15 15 15 15 15 15 15 15 15 15 15 15 1539Madison15 15 15 15 15 15 15 15 15 15 15 15 15 15 15 15 15 1540Manatee15 15 15 15 15 15 15 15 15 15 15 15 15 15 15 15 15 1541Marion15 15 15 15 15 15 15 15 15 15 15 15 15 15 15 15 15 1542Martin15 15 15 15 15 15 15 15 15 15 15 15 15 15 15 15 15 1543Miami-Dade15 15 15 15 15 15 15 15 15 15 15 15 15 15 15 15 15 1544Monroe15 15 15 15 15 15 15 15 15 15 15 15 15 15 15 15 15 1545Nassau15 15 15 15 15 15 15 15 15 15 15 15 15 15 15 15 15 1546Okaloosa15 15 15 15 15 15 15 15 15 15 15 15 15 15 15 15 15 1547Okeechobee15 15 15 15 15 15 15 15 15 15 15 15 15 15 15 15 15 1548Orange15 15 15 15 15 15 15 15 15 15 15 15 15 15 15 15 15 1549Osceola15 15 15 15 15 15 15 15 15 15 15 15 15 15 15 15 15 1550Palm Beach15 15 15 15 15 15 15 15 15 15 15 15 15 15 15 15 15 1551Pasco15 15 15 15 15 15 15 15 15 15 15 15 15 15 15 15 15 1552Pinellas15 15 15 15 15 15 15 15 15 15 15 15 15 15 15 15 15 1553Polk15 15 15 15 15 15 15 15 15 15 15 15 15 15 15 15 15 1554Putnam15 15 15 15 15 15 15 15 15 15 15 15 15 15 15 15 15 1555Santa Rosa15 15 15 15 15 15 15 15 15 15 15 15 15 15 15 15 15 1556Sarasota15 15 15 15 15 15 15 15 15 15 15 15 15 15 15 15 15 1557Seminole15 15 15 15 15 15 15 15 15 15 15 15 15 15 15 15 15 1558St. Johns15 15 15 15 15 15 15 15 15 15 15 15 15 15 15 15 15 1559St. Lucie15 15 15 15 15 15 15 15 15 15 15 15 15 15 15 15 15 1560Sumter15 15 15 15 15 15 15 15 15 15 15 15 15 15 15 15 15 1561Suwannee15 15 15 15 15 15 15 15 15 15 15 15 15 15 0 0 0 062Taylor15 15 15 15 15 15 15 15 15 15 15 15 15 15 15 15 15 1563Union15 15 15 15 15 15 15 15 15 15 15 15 15 15 15 15 15 1564Volusia15 15 15 15 15 15 15 15 15 15 15 15 15 15 15 15 15 1565Wakulla15 15 15 15 15 15 15 15 15 15 15 15 15 15 15 15 15 1566Walton15 15 15 15 15 15 15 15 15 15 15 15 15 15 15 15 15 1567Washington15 15 15 15 15 15 15 15 15 15 15 15 15 15 15 15 15 15Page 2 of 2560 Attachment “B” Documents pertaining to a July 2020 decision of Florida’s First District Court of Appeal upholding a Department of Revenue (DOR) probable cause review containing various findings that supported certain VAB decisions in which the VAB made cost of sale deductions in revising just value assessments 561 FIRST DISTRICT COURT OF APPEAL STATE OF FLORIDA _____________________________ No. 1D19-2596 _____________________________ ED CRAPO, as Alachua County Property Appraiser, Appellant, v. FLORIDA DEPARTMENT OF REVENUE, Appellee. _____________________________ On appeal from Florida Department of Revenue. Jim Zingale, Executive Director. July 14, 2020 PER CURIAM. AFFIRMED. B.L. THOMAS, OSTERHAUS, and BILBREY, JJ., concur. _____________________________ Not final until disposition of any timely and authorized motion under Fla. R. App. P. 9.330 or 9.331. _____________________________ 562 2 John C. Dent, Jr. and Jennifer A. McClain of Dent & McClain, Chartered, Sarasota, for Appellant. Ashley Moody, Attorney General, Timothy E. Dennis, Chief Assistant Attorney General, and Franklin Sandrea-Rivero, Assistant Attorney General, Tallahassee, for Appellee. 563 564 565 566 567 568 569 570 571 572 573 574 575 576 577 578 579 580 581 582 583 Attachment “C” Advisory memorandum, dated March 25, 2022, from DOR to a VAB attorney regarding cost of sale deductions in the income capitalization approach to just valuations 584 Advisory Memorandum From: Stephen J. Keller Chief Legal Counsel for Property Tax Litigation and VAB Oversight, Florida Department of Revenue To: Sheryl A. Edwards Legal Counsel to the Sarasota County Value Adjustment Board Date: March 25, 2022 Subject: Advisory Assistance on Mathematically Correct Methods for Deducting Costs of Sale in the Income Capitalization Approach Introduction and Background This advisory memorandum is in response to a request, dated January 23, 2022, from the attorney for the Sarasota County Value Adjustment Board (VAB) to the Department of Revenue (DOR). Attached hereto are nine Exhibits (consisting of 14 pages) discussed herein where applicable. Exhibit 1 is the VAB attorney’s request for advisory assistance, which states: “As you are aware, the undersigned represents the Sarasota County Value Adjustment Board. In my capacity as the Attorney for the Sarasota VAB, I have observed the use of various methods of deducting the costs of sale in the income capitalization approach utilized by both the property appraiser’s office and special magistrates. Such methods include various techniques of adjusting overall capitalization rates to effectuate cost of sale deductions in arriving at just value.” “Since the special magistrates have not received any specific guidance from the Department of Revenue on this Florida statutory issue, I request the Department of Revenue provide, as soon as possible, specific guidance on the correct methods for making the cost of sale deductions in the income capitalization approach including the correct methods for adjusting overall capitalization rates to effectuate the cost of sale deductions in the income capitalization approach.” Prior to the VAB attorney’s request, the Sarasota County Property Appraiser’s Office (SCPAO) complained to DOR that some written decisions of the 2020 Sarasota County VAB contained incorrect amounts for cost of sale deductions in the income capitalization 585 Page 2 of 11 approach because such amounts did not equal the cost of sale percentages reported by SCPAO to DOR on the 2020 Form DR-493. SCPAO alleged the VAB decisions contained “…an erroneous mathematical process.” We agree with SCPAO and the VAB attorney that the 15 percent cost of sale deduction SCPAO reports on Form DR-493 is a professionally accepted appraisal practice and is, therefore, the correct cost of sale deduction to apply in the VAB process. The core issue to be addressed in this advisory assistance is the correct mathematical procedures for making the correct cost of sale deduction in the income capitalization approach to just valuation. This memorandum is consistent with our prior communications, dated February 16 and 22, 2022, to SCPAO and the VAB attorney regarding correct methods for deducting costs of sale in the income capitalization approach. Based on SCPAO’s income capitalization approaches presented as evidence in some 2021 VAB proceedings and on our teleconference with SCPAO on March 1, 2022, we believe SCPAO understands and agrees with the correct methods presented in this advisory memorandum. Based on the VAB attorney’s communication to special magistrates on February 23, 2022, and on our teleconference with the VAB attorney on March 4, 2022, we believe the VAB attorney understands and agrees with the correct methods presented herein. Constitutional Requirement for Just Valuations for Ad Valorem Tax Purposes Florida’s Constitution requires the Legislature to enact general law to secure a just valuation of all property for ad valorem taxation. See Article VII, Section 4, of the Florida Constitution. In Sunset Harbour Condominium Association v. Robbins, 914 So. 2d 925, 931 (Fla. 2005), the Florida Supreme Court explained the Legislature’s responsibility for just valuation standards, as follows: “While the Florida Constitution requires that “[b]y general law regulations shall be prescribed which shall secure a just valuation of all property,” art. VII, § 4, Fla. Const., the framers of the constitution delegated to the Legislature the responsibility for deciding the specifics of how that “just valuation” would be secured.” The Legislature’s enactments for just valuations must be applied to all property. See Sunset Harbour at 931, citing Interlachen Lakes Estates, Inc. v. Snyder, 304 So. 2d 433, 434 (Fla. 1973). The orderly and uniform application of state law is an important public policy. See Crossings at Fleming Island v. Echeverri, 991 So. 2d 793, 797 (Fla. 2008). Within the context and scope of their respective duties, property appraisers, value adjustment boards, and courts must follow the same legal standards. See Countryside Country Club, Inc. v. Smith, 573 So. 2d 14, 15-16 (Fla. 2nd DCA 1990). 586 Page 3 of 11 This “same standard” requirement is also reflected in section 194.301, F.S. Florida Law Provides for the Correct Calculation and Uniform Application of Cost of Sale Deductions in Arriving at Just Valuations of Property for Ad Valorem Tax Purposes Section 193.011, F.S., provides eight just valuation factors which, after 2009 legislation, are now incorporated into section 194.301, F.S., in three places. The 2009 legislation also enacted four additional determinative standards for just valuations, as follows: 1) compliance with professionally accepted appraisal practices; 2) avoidance of arbitrarily different appraisal practices within groups of comparable property within the same county; 3) avoidance of superseded case law; and 4) correct application of an appropriate appraisal methodology. After the 2009 legislation, each of the parts of sections 193.011, 194.301, and 194.3015, F.S., must now be interpreted and applied together so that each part is given appropriate meaning consistent with the higher standard of care described above. Section 193.011(8), F.S., generally referred to as the “cost of sale” factor or the “net proceeds of sale” factor, provides: “The net proceeds of the sale of the property, as received by the seller, after deduction of all of the usual and reasonable fees and costs of the sale, including the costs and expenses of financing, and allowance for unconventional or atypical terms of financing arrangements. When the net proceeds of the sale of any property are utilized, directly or indirectly, in the determination of just valuation of realty of the sold parcel or any other parcel under the provisions of this section, the property appraiser, for the purposes of such determination, shall exclude any portion of such net proceeds attributable to payments for household furnishings or other items of personal property.” In this statute, the term “net proceeds” denotes a lower amount in dollars remaining after the math operation of subtracting the “usual and reasonable fees and costs of the sale“ (generally called “costs of sale”) from a higher starting number also expressed in dollars. The term “after deduction” likewise denotes the math operation of subtracting the costs of sale, an amount likewise expressed in dollars but which is also expressed as a percentage of the higher starting number. Notably, in Oyster Pointe Condo. Assoc., Inc. v. Nolte, 524 So. 2d 415, 418 (Fla. 1988), the Florida Supreme Court, in holding that timeshare marketing costs were not (under timeshare statutes at that time) part of the “reasonable fees and costs of sale” under section 193.011(8), held as follows: 587 Page 4 of 11 “However, as we read section 193.011(8), these costs are not among the “reasonable fees and costs of sale” contemplated by the legislature to be excluded from the ad valorem appraisal process.” This holding is compelling because it is consistent with long-standing, undeniable, mathematical facts and it shows the Florida Supreme Court’s recognition of the legislative intent for the costs of sale to be “excluded from the ad valorem appraisal process” without exception. Applicable law provides for uniform cost of sale deductions, without regard to 1) whether the property was sold, 2) whether mass appraisal or single-property appraisal is used, 3) the appraisal approach used to value the property, or 4) whether appraisal development or just value review by a VAB is involved. Under current law, there is no legal authority for variation in application of cost of sale deductions based on any of the aforementioned four items. While section 193.011(8), F.S., mentions three possible elements to be deducted, for the following reasons the deduction is generally considered to be for the “usual and reasonable fees and costs of the sale.” For the reasons provided below, neither of the other two possible elements have general applicability. First, the statute mentions an “allowance for unconventional or atypical terms of finance arrangements…” However, by definition, such allowance would be an uncommon occurrence and, accordingly, would not be part of the across-the-board, cost of sale deductions generally applied by property appraisers to all property. Second, the statute provides that “When the net proceeds of sale are utilized…” the property appraiser “shall exclude any portion of such net proceeds attributable…” to personal property. Given that costs of sale have already been deducted to arrive at net proceeds before net proceeds can be utilized, any further deduction for personal property would be, under the statute’s plain language and logic, in addition to the cost of sale deduction. In practice, for the limited situations where an appraisal method for certain property types may involve significant personal property, the standard practice is to deduct the personal property value separate and apart from cost of sale deductions. Based on evidence presented in some VAB proceedings, when personal property value is included in a value indication by the income capitalization approach, SCPAO’s standard practice is to deduct personal property value separate and apart from the 15 percent cost of sale deduction. 588 Page 5 of 11 Because Assessment Uniformity is of Paramount Concern, Cost of Sale Deductions Must be Applied Uniformly Using a Single Standard Section 195.0012, F.S., states in its entirety: “Legislative intent.—It is declared to be the legislative purpose and intent in this entire chapter to recognize and fulfill the state’s responsibility to secure a just valuation for ad valorem tax purposes of all property and to provide for a uniform assessment as between property within each county and property in every other county or taxing district.” Regarding the uniform application of the net proceeds of sale factor, section 193.011(8), F.S., provides in pertinent part: “When the net proceeds of the sale of any property are utilized, directly or indirectly, in the determination of just valuation of realty of the sold parcel or any other parcel under the provisions of this section…” The term “or any other parcel” means the net proceeds of sale factor is to be applied in the just valuation of all property, not just property that was sold or some other subset. Further, the U.S. Supreme Court has also emphasized that “the uniformity and equality required by law” is of paramount concern in property assessment valuations. See Sioux City Bridge Co. v. Dakota County. Nebraska, 260 U.S. 441, 446–47 (1923) (cited by the Florida Supreme Court in Southern Bell Telephone Co. v. Dade County, 275 So. 2d 4, 8 (Fla. 1973). Additionally, in Louisville and Nashville Railroad Co. v. Department of Revenue, State of Fla., 736 F.2d 1495 (11th Cir.1984), a U.S. Court of Appeals addressed disparate treatment among comparable property in applying the cost of sale deduction and held that when comparing valuation practices under review to valuation practices for other comparable property, the overriding consideration is to apply a single standard for both groups. Notably, this holding was specifically based on the net proceeds of sale factor (after cost of sale deductions) in section 193.011(8), F.S. The determinative standard enacted in 2009 in section 194.301(2)(a)3., F.S., precludes assessment valuations “arbitrarily based on appraisal practices that are different from the appraisal practices generally applied by the property appraiser to comparable property within the same county.” This statutory standard is clearly aimed at preventing disparate treatment, like the holdings in the federal cases described above. As explained above, the overriding consideration in administering the cost of sale factor under applicable law is for it to be applied uniformly using a single standard. 589 Page 6 of 11 The Uniform Application of the Cost of Sale Deductions by County Property Appraisers, Over the Course of Several Decades, is a Long-Standing, Professionally Accepted Appraisal Practice In 1967, the Florida Legislature authorized property appraisers to deduct costs of sale in arriving at just valuations for ad valorem tax purposes. See Chapter 67-167, section 1, Laws of Florida (creating subsection 193.021(8), F.S., re-numbered in 1969 as subsection 193.011(8), F.S.). For the 1980 tax year, the across-the-board practice of deducting costs of sale in arriving at just valuations under section 193.011(8) was well-documented in a stipulation of facts that was part of federal litigation involving relative levels of assessment of commercial and industrial property in Florida. In that litigation, a federal trial court granted summary judgment based on the stipulation of facts, which showed cost of sale deductions made by both property appraisers and the Department, for commercial and industrial property, ranging from 13 to 21 percent with the majority of counties showing about 14 to 15 percent for costs of sale for the 1980 tax year. The trial court judgment was appealed and then upheld by a U.S. Court of Appeals in Louisville and Nashville Railroad Co. v. Department of Revenue, State of Fla., 736 F.2d 1495 (11th Cir.1984). In 1982, the Florida Legislature enacted a mechanism for property appraisers to annually report to DOR the cost of sale deductions the property appraiser “made to recorded selling prices or fair market value in arriving at assessed value.” See Chapter 82-388, section 12, Laws of Florida (creating subsection (18) of section 192.001, Florida Statutes). Then, effective September 30, 1982, the Department of Revenue implemented this mechanism by adopting Rule 12D-8.002(4), F.A.C., which states as follows in pertinent part, unchanged since adoption: “Accompanying the assessment roll submitted to the Executive Director shall be, on a form provided by the Department, an accurate tabular summary by property class of any adjustments made to recorded selling prices or fair market value in arriving at assessed value. Complete, clear, and accurate documentation for each adjustment under Section 193.011(8), F.S., exceeding fifteen percent shall accompany this summary detailing how that percentage adjustment was calculated. This documentation shall include individual data for all sales used and a narrative on the procedures used in the study.” This rule provides a reporting threshold of 15 percent, where property appraisers would have to conduct a lot of research and analysis and provide a lot of documentation to justify any reported cost of sale deductions that exceed 15 percent. 590 Page 7 of 11 This reporting threshold was implemented in 1982 to address a very difficult situation where both property appraisers and DOR annually spent inordinate time and effort in attempts to research and identify typical costs of sale for all types of property. There is no law requiring disclosure of these costs and, consequently, the task of conducting market research to support the deductions for all property types proved to be ineffective and unworkable. The reporting threshold rule provided a reasonable solution enabling uniform application of the net proceeds of sale factor (after deducting costs of sale). The professionally accepted practice is for property appraisers to uniformly make and then report the maximum cost of sale deductions allowed by the reporting threshold while, understandably, avoiding the impracticable task of attempting to support the deductions in the absence of reliable data. This widely accepted practice has been the norm for decades and reflects the legal and professional standard of care for applying the cost of sale factor under section 193.011(8), F.S. DOR accepts these deductions with the understanding and belief that the deductions have been applied uniformly to all parcels within each property type listed on Form DR-493. The administration of the cost of sale factor is different from the other seven factors in section 193.011, F.S., in that property appraisers generally apply the other seven factors through their annual appraisal process that includes much work to collect, analyze, and apply property-specific appraisal data related to the other factors (such as size, location, condition, etc.) as applicable. Based on the unique realities and decades of accepted practices described above, the standard of care for applying cost of sale deductions is very different from the standard of care for applying the other seven factors. Therefore, based on facts and applicable law referenced herein, the standard of care for applying cost of sale deductions in the VAB process must be the same as in the appraisal development process. When cost of sale deductions are lawfully made and clearly and accurately reported to DOR, taxpayers, courts, and VABs, the property appraiser complies with applicable law including the statutory standard of professionally accepted appraisal practices. Professional references, which may contain information on professionally accepted appraisal practices, consistently defer to laws and regulations that apply to the intended use of the appraisal which, in the case at hand, is ad valorem taxation in Florida. For example, the Standard on Mass Appraisal of Real Property, published by the International Association of Assessing Officers, states: “If any portion of these 591 Page 8 of 11 standards is found to be in conflict with the Uniform Standards of Professional Appraisal Practice (USPAP) or state laws, USPAP and state laws shall govern.” 1 The Competency Rule of the Uniform Standards of Professional Appraisal Practice, 2020-2021 Edition (USPAP), requires appraisers to recognize and comply with laws and regulations that apply to the appraiser or to the appraisal assignment.2 The form on which property appraisers report their cost of sale deductions is known as Form DR-493. Annual copies of these completed forms are available on DOR’s website. Exhibits 2 and 3 attached hereto contain statewide summaries showing, for 2020 and 2021, respectively, the cost of sale deductions each county applied in arriving at just valuations and then reported to DOR on Form DR-493. Almost all of Florida’s 67 counties, including Sarasota County, reported cost of sale deductions of 15 percent and this has been the accepted standard practice in Florida for several decades. Given that property appraisers’ cost of sale deductions are a long-standing, well-known, and widely accepted practice and are generally made uniformly and across-the-board in accordance with applicable law, such deductions are a professionally accepted appraisal practice, which VABs and their special magistrates must apply as well. Consistent with law and professionally accepted appraisal practices, SCPAO has an expressed, professionally accepted policy of making and reporting 15 percent cost of sale deductions in arriving at just valuations under Florida law. Accordingly, in just valuation reviews, the Sarasota County VAB and its special magistrates are compelled by law to correctly apply 15 percent cost of sale deductions without double-counting. Methods of Deducting Costs of Sale in the Income Capitalization Approach to Just Valuations SCPAO alleges that in certain written decisions of the 2020 VAB, the special magistrate erred “by using an erroneous mathematical process”, resulting in cost of sale deductions not equal to the cost of sale deductions reported by SCPAO on Form DR- 493. We agree with SCPAO that the 15 percent deduction SCPAO reported on Form DR- 493 is the correct cost of sale deduction to apply in the VAB process. The VAB attorney then requested that DOR provide “…specific guidance on the correct methods for making the cost of sale deductions in the income capitalization approach 1 See International Association of Assessing Officers, Standard on Mass Appraisal of Real Property (Kansas City, MO: International Association of Assessment Officers, July 2017), title page. 2 See Appraisal Standards Board, Uniform Standards of Professional Appraisal Practice, 2020- 2021 Edition (Washington, DC: Appraisal Foundation), pages 11-12. 592 Page 9 of 11 including the correct methods for adjusting overall capitalization rates to effectuate the cost of sale deductions in the income capitalization approach.” The issues presented to DOR by SCPAO and the VAB attorney involve mathematical procedures in the context of Florida ad valorem tax law. Thus, the solutions to these issues require math problem solving in the context of just valuations under such law. For educational purposes, attached hereto as Exhibit 4 is a copy of the new Florida Mathematical Thinking and Reasoning Standards (consisting of four pages) published on the Florida Department of Education’s website. These standards contain information relevant for understanding the solutions to the math-related just valuation problems presented to DOR by SCPAO and the VAB attorney. The Florida Mathematical Thinking and Reasoning Standards call for representing math solutions in multiple ways and for assessing the reasonableness of math solutions using relevant benchmarks (see pages 2 and 4 of Exhibit 4). In the case at hand, the appropriate benchmarks are the subtraction procedures provided in section 193.011(8), F.S., as described above on page 3 and as presented as tabular Method 1 in Exhibits 5 and 8 attached hereto. In the income capitalization approach, cost of sale deductions are addressed differently in two types of situations: those involving the millage rate (stated tax rate) and those not involving the millage rate. Because the mathematical issues involved are different in these two situations, they are addressed separately below where multiple examples of both correct and erroneous methods are presented for each situation. Methods of Deducting Costs of Sale in Income Capitalization Approaches Not Involving Millage Exhibit 5 attached hereto contains mathematically correct methods of deducting costs of sale in income capitalization approaches not involving millage. For educational purposes, these methods are presented in both algebraic format and tabular format. The algebraic format uses a set of defined just valuation symbols and some algebraic equations, while the tabular format uses just valuation labels and numbers. As shown by the just values highlighted in yellow, each method in Exhibit 5 yields the same result. As stated in Exhibit 5, tabular Method 1 is the best method because it deducts costs of sale directly in dollars, which is clear, transparent, easy to understand, and less prone to error. It also follows the subtraction steps provided in section 193.011(8), F.S., as described above on page 3 of this advisory memorandum. Tabular Method 2 in Exhibit 5 deducts costs of sale indirectly by increasing the capitalization rate by an amount that results in a cost of sale deduction and a just value equal to those from Method 1 (the best method). 593 Page 10 of 11 In non-millage situations in the income capitalization approach, any methods of deducting costs of sale by increasing capitalization rates must result in the same just value as tabular Method 1 in Exhibit 5 would produce using the same input variables. A Florida appellate court has held that a capitalization rate cannot be manipulated in a way that circumvents applicable law. See Holly Ridge Ltd. Partnership v. Pritchett, 936 So.2d 694, 697-698 (Fla. 5th DCA 2006), rehearing denied, where the Court held a value assessment was invalid after finding that the applicable statutory criteria had been circumvented by improper manipulation of a capitalization rate. For educational purposes, Exhibit 6 attached hereto contains two examples of mathematically erroneous methods resulting in incorrect cost of sale deductions and incorrect just values (highlighted in yellow). For comparison purposes, Exhibit 6 uses the same input variables used in Exhibit 5 (net operating income and unadjusted capitalization rate), and lists the correct value from Exhibit 5 beside the erroneous values. Methods of Deducting Costs of Sale in Income Capitalization Approaches Involving Millage Exhibits 7 and 8 attached hereto contain mathematically correct methods of deducting costs of sale in income capitalization approaches involving millage. Each of these methods uses the same input variables (net operating income, unadjusted capitalization rate, and millage rate) and yields the same just value. Exhibit 7 presents correct methods in algebraic format and Exhibit 8 presents correct methods in tabular format. As shown by the just values highlighted in yellow in Exhibits 7 and 8, each method yields the same correct result. As stated in Exhibit 8, tabular Method 1 is the best method because it deducts costs of sale directly in dollars, which is clear, transparent, easy to understand, and less prone to error. In deducting costs of sale, it follows the subtraction steps consistent with terminology in section 193.011(8), F.S., as described above on page 3 of this advisory memorandum. However, as shown in Exhibit 8, Method 1 requires applying the effective tax rate (ETR) to arrive at a preliminary value from which costs of sale can then be transparently subtracted to arrive at a correct just value. Method 2 in Exhibit 8 deducts costs of sale indirectly by increasing the unadjusted capitalization rate by an amount that results in a cost of sale deduction and a just value equal to those from Method 1 (the best method). In income capitalization approaches involving millage, any methods of deducting costs of sale by increasing capitalization rates must result in the same just value as Method 1 in Exhibit 8 would produce using the same input variables. A Florida appellate court has 594 Page 11 of 11 held that a capitalization rate cannot be manipulated in a way that circumvents applicable law. See Holly Ridge Ltd. Partnership v. Pritchett, 936 So.2d 694, 697-698 (Fla. 5th DCA 2006), rehearing denied, where the Court held a value assessment was invalid after finding that the applicable statutory criteria had been circumvented by improper manipulation of a capitalization rate. Method 3 in Exhibits 7 and 8 deals with the interdependency between ad valorem tax and just value by simultaneously calculating them using Excel’s iterative calculations, providing proof supporting the other methods. As shown in Exhibit 8, the Confirmation Method provides further proof supporting the other methods. For educational purposes, Exhibit 9 shows four examples of mathematically erroneous methods in income capitalization approaches involving millage, resulting in erroneous cost of sale deductions and incorrect just values (highlighted in yellow). For comparison purposes, Exhibit 9 uses the same input variables used in Exhibit 8 (net operating income, unadjusted capitalization rate, and millage rate) and lists the correct value from Exhibit 8 beside the incorrect values. In conclusion, we express our appreciation to SCPAO and the Sarasota County VAB attorney for their cooperation and assistance in this matter. / 595 SHERYL A. EDWARDS, ESQUIRE BOARD CERTIFIED REAL ESTATE ATTORNEY (FL) Admitted in Florida and New York FILE: 3599-1 January 13, 2022 via email only: steve.keller@floridarevenue.com Stephen J. Keller Chief Legal Counsel - Property Tax Litigation and Value Adjustment Board Board Oversight, Office of the General Counsel Department of Revenue P.O. Box 6668 Tallahassee, FL 32314-6668 Re: Request for Advisory Assistance regarding Cost of Sale Adjustment in Applying Income Approach to Value Dear Mr. Keller: As you are aware, the undersigned represents the Sarasota County Value Adjustment Board. In my capacity as the Attorney for the Sarasota VAB, I have observed the use of various methods of deducting the costs of sale in the income capitalization approach utilized by both the property appraiser’s office and special magistrates. Such methods include various techniques of adjusting overall capitalization rates to effectuate cost of sale deductions in arriving at just value. Since the special magistrates have not received any specific guidance from the Department of Revenue on this Florida statutory issue, I request the Department of Revenue provide, as soon as possible, specific guidance on the correct methods for making the cost of sale deductions in the income capitalization approach including the correct methods for adjusting overall capitalization rates to effectuate the cost of sale deductions in the income capitalization approach. Thank you for your assistance. Sincerely, THE EDWARDS LAW FIRM, PL By: /s/ Sheryl A. Edwards Sheryl A. Edwards, Esquire Email: sedwards@edwards-lawfirm.com cc: Sarasota County Value Adjustment Board Clerk 500 S. WASHINGTON BOULEVARD, SUITE 400, SARASOTA, FL 34236 TEL: 941-363-0110 • FAX: 941-952-9111 •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|Page Florida K-12 Mathematical Thinking and Reasoning Standards MTR: Because Math Matters Florida students are expected to engage with mathematics through the Mathematical Thinking and Reasoning (MTR) Standards. These standards are written in clear language so all stakeholders can understand them and students can use them as self-monitoring tools. The MTR Standards promote deeper learning and understanding of mathematics. The clarifications are included to guide teachers in the integration of the MTR Standards within mathematics instruction. MA.K12.MTR.1.1 Actively participate in effortful learning both individually and collectively. Mathematicians who participate in effortful learning both individually and with others: x Analyze the problem in a way that makes sense given the task. x Ask questions that will help with solving the task. x Build perseverance by modifying methods as needed while solving a challenging task. x Stay engaged and maintain a positive mindset when working to solve tasks. x Help and support each other when attempting a new method or approach. Clarifications: Teachers who encourage students to participate actively in effortful learning both individually and with others: x Cultivate a community of growth mindset learners. x Foster perseverance in students by choosing tasks that are challenging. x Develop students’ ability to analyze and problem solve. x Recognize students’ effort when solving challenging problems. ([KLELW3DJH601 2|Page MA.K12.MTR.2.1 Demonstrate understanding by representing problems in multiple ways. Mathematicians who demonstrate understanding by representing problems in multiple ways: x Build understanding through modeling and using manipulatives. x Represent solutions to problems in multiple ways using objects, drawings, tables, graphs and equations. x Progress from modeling problems with objects and drawings to using algorithms and equations. x Express connections between concepts and representations. x Choose a representation based on the given context or purpose. Clarifications: Teachers who encourage students to demonstrate understanding by representing problems in multiple ways: x Help students make connections between concepts and representations. x Provide opportunities for students to use manipulatives when investigating concepts. x Guide students from concrete to pictorial to abstract representations as understanding progresses. x Show students that various representations can have different purposes and can be useful in different situations. MA.K12.MTR.3.1 Complete tasks with mathematical fluency. Mathematicians who complete tasks with mathematical fluency: x Select efficient and appropriate methods for solving problems within the given context. x Maintain flexibility and accuracy while performing procedures and mental calculations. x Complete tasks accurately and with confidence. x Adapt procedures to apply them to a new context. x Use feedback to improve efficiency when performing calculations. Clarifications: Teachers who encourage students to complete tasks with mathematical fluency: x Provide students with the flexibility to solve problems by selecting a procedure that allows them to solve efficiently and accurately. x Offer multiple opportunities for students to practice efficient and generalizable methods. x Provide opportunities for students to reflect on the method they used and determine if a more efficient method could have been used. ([KLELW3DJH602 3|Page MA.K12.MTR.4.1 Engage in discussions that reflect on the mathematical thinking of self and others. Mathematicians who engage in discussions that reflect on the mathematical thinking of self and others: x Communicate mathematical ideas, vocabulary and methods effectively. x Analyze the mathematical thinking of others. x Compare the efficiency of a method to those expressed by others. x Recognize errors and suggest how to correctly solve the task. x Justify results by explaining methods and processes. x Construct possible arguments based on evidence. Clarifications: Teachers who encourage students to engage in discussions that reflect on the mathematical thinking of self and others: x Establish a culture in which students ask questions of the teacher and their peers, and error is an opportunity for learning. x Create opportunities for students to discuss their thinking with peers. x Select, sequence and present student work to advance and deepen understanding of correct and increasingly efficient methods. x Develop students’ ability to justify methods and compare their responses to the responses of their peers. MA.K12.MTR.5.1 Use patterns and structure to help understand and connect mathematical concepts. Mathematicians who use patterns and structure to help understand and connect mathematical concepts: x Focus on relevant details within a problem. x Create plans and procedures to logically order events, steps or ideas to solve problems. x Decompose a complex problem into manageable parts. x Relate previously learned concepts to new concepts. x Look for similarities among problems. x Connect solutions of problems to more complicated large-scale situations. Clarifications: Teachers who encourage students to use patterns and structure to help understand and connect mathematical concepts: x Help students recognize the patterns in the world around them and connect these patterns to mathematical concepts. x Support students to develop generalizations based on the similarities found among problems. x Provide opportunities for students to create plans and procedures to solve problems. x Develop students’ ability to construct relationships between their current understanding and more sophisticated ways of thinking. ([KLELW3DJH603 4|Page MA.K12.MTR.6.1 Assess the reasonableness of solutions. Mathematicians who assess the reasonableness of solutions: x Estimate to discover possible solutions. x Use benchmark quantities to determine if a solution makes sense. x Check calculations when solving problems. x Verify possible solutions by explaining the methods used. x Evaluate results based on the given context. Clarifications: Teachers who encourage students to assess the reasonableness of solutions: x Have students estimate or predict solutions prior to solving. x Prompt students to continually ask, “Does this solution make sense? How do you know?” x Reinforce that students check their work as they progress within and after a task. x Strengthen students’ ability to verify solutions through justifications. MA.K12.MTR.7.1 Apply mathematics to real-world contexts. Mathematicians who apply mathematics to real-world contexts: x Connect mathematical concepts to everyday experiences. x Use models and methods to understand, represent and solve problems. x Perform investigations to gather data or determine if a method is appropriate. x Redesign models and methods to improve accuracy or efficiency. Clarifications: Teachers who encourage students to apply mathematics to real-world contexts: x Provide opportunities for students to create models, both concrete and abstract, and perform investigations. x Challenge students to question the accuracy of their models and methods. x Support students as they validate conclusions by comparing them to the given situation. x Indicate how various concepts can be applied to other disciplines. 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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 7/25/23 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 7/25/23 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 7/25/23 VAB Attorney meeting the requirements of F.S. §194.015 has been appointed or ratified - Org. Mtg. Agenda Item 6 & Verbatim HEC 7/25/23 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, 3C, and 12B, BoCC & School Board verify & Verbatim HEC 7/25/23 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 Items 3C and 12B, BoCC & School Board verify & Verbatim HEC 7/25/23 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 7/25/23 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 7/25/23 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 7/25/23 The DOR’s uniform policies and procedures manual is available on the existing website of the board clerk – Ex. 8, Org. Mtg. Agenda Item 10G & Verbatim HEC 7/25/23 The qualifications of special magistrates were verified - Org. Mtg. Agenda Item 7; Verbatim VAB Attorney has received the DOR training and has passed the corresponding exam – Attorney will provide VAB Administration with a Certificate of Completion and Proof of Passing Exam when available – Ex. 5 – Org. Mtg. Agenda Item 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 7/25/23 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 Item 7; Verbatim HEC 7/25/23 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 12B; Verbatim HEC 7/25/23 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 12B; Verbatim; VAB Attorney oversees throughout VAB session 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 7/25/23 The VAB is in compliance with F.S. §194 and F.A.C. 12D-9 – Org. Mtg. Agenda Item 12B; Verbatim; VAB Attorney oversees throughout VAB session Organizational Meeting: August 7, 2023 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 12B; 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 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 July 25, 2023 and August 7, 2023: 1) the above information regarding pre-hearing, pre-organizational and organizational requirements were verified, reviewed, and considered, where applicable, on July 25, 2023 and August 7, 2023. 2) the Organizational Meeting for the Collier County 2023 VAB Session was held on August 7, 2023, and the above information regarding organizational meeting requirements was verified, reviewed, and considered at said meeting, and 3) hearings for the Collier County 2023 VAB Session will commence on or after October 18, 2023. Holly E. Cosby, Esq. - VAB Counsel I, Holly E. Cosby, Esq., Collier County Value Adjustment Board Attorney, hereby verify the following on July 25, 2023 and August 7, 2023: 1) There are three (3) items above, which could not be verified before or during the organizational meeting, which are: a. VAB Attorney has received the DOR training and has passed the corresponding exam, b. All appointed special magistrates have received the DOR training and have completed the same, and special magistrates with less than five years of required experience successfully completed the DOR’s training including any updated modules and an examination, and were certified, and c. Notice has been given to the chief executive officer of each municipality as provided in F.S. §193.116. 2) Items 1(a) and 1(b) could not be verified because the current DOR training was not available before the Organizational Meeting, 3) Item 1(a) will be verified as soon as the DOR training is released and VAB Attorney is able to complete the same, which will be done in a prompt and timely manner, 4) Item 1(b) will be verified prior to special magistrates holding VAB hearings in Collier County, 5) Item 1(c) could not be verified because no VAB hearings had been scheduled prior to the organizational meeting, for such notices to be required. 6) Once the above referenced, unverified items are able to be verified, VAB Counsel will provide the VAB with documentation and continued updated verification for the same. Holly E. Cosby, Esq. - VAB Counsel 2023 Collier VAB Checklist Exhibit "1" Checklist Exhibit "1" Page 1 of 2 2023 Collier VAB Checklist Exhibit "1" Checklist Exhibit "1" Page 2 of 2 2023 Collier VAB Checklist Exhibit "2" Checklist Exhibit "2" Page 1 of 4 2023 Collier VAB Checklist Exhibit "2" Checklist Exhibit "2" Page 2 of 4 2023 Collier VAB Checklist Exhibit "2" Checklist Exhibit "2" Page 3 of 4 2023 Collier VAB Checklist Exhibit "2" Checklist Exhibit "2" Page 4 of 4 Page 1 of 1 2023 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 7/25/2023): 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 Executive Summary ratifying the appointment of Rebecca Earney; CollierPA 2023 Proof of Homestead Record Date Applicant appointed by BoCC: July 7, 2015; renewed/ratified annually. 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 July 25, 2023, 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 2023 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: 2023.07.25 13:36:44 -04'00' 2023 Collier VAB Checklist Exhibit "3a" Checklist Exhibit "3a" Page 2 of 4 2023 Collier VAB Checklist Exhibit "3a" Checklist Exhibit "3a" Page 3 of 4 2023 Collier VAB Checklist Exhibit "3a" Checklist Exhibit "3a" Page 4 of 4 Page 1 of 1 2023 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 7/25/2023): 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 Executive Summary ratifying the appointment of Jill F. Rosenfeld; CollierPA 2023 Proof of Homestead Record Date Applicant appointed by BoCC: April 9, 2019; renewed/ratified annually. 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 July 25, 2023, 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 2023 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: 2023.07.25 13:43:50 -04'00' 2023 Collier VAB Checklist Exhibit "3b" Checklist Exhibit "3b" Page 2 of 4 2023 Collier VAB Checklist Exhibit "3b" Checklist Exhibit "3b" Page 3 of 4 2023 Collier VAB Checklist Exhibit "3b" Checklist Exhibit "3b" Page 4 of 4 Page 1 of 1 2023 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 & 7/25/23 F.S. §194.015 and F.A.C. §12D-9.004 Verification (performed by HEC on 7/25/2023): 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 (December 13, 2022), DBA Verification – Sunbiz.org; LLC/Company Verification – Sunbiz.org, 2023 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, December 13, 2022. 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 July 25, 2023, 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 2023 Collier VAB Checklist Exhibit "4" Checklist Exhibit "4" Page 1 of 8 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: 2023.07.25 14:03:04 -04'00' 2023 Collier VAB Checklist Exhibit "4" Checklist Exhibit "4" Page 2 of 8 2023 Collier VAB Checklist Exhibit "4" Checklist Exhibit "4" Page 3 of 8 2023 Collier VAB Checklist Exhibit "4" Checklist Exhibit "4" Page 4 of 8 2023 Collier VAB Checklist Exhibit "4" Checklist Exhibit "4" Page 5 of 8 2023 Collier VAB Checklist Exhibit "4" Checklist Exhibit "4" Page 6 of 8 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 4206 AMELIA WAY 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 03, 2023 Secretary of State 9689141557CC RONALD A KEZESKE MANAGING MEMBER 01/03/2023 2023 FLORIDA LIMITED LIABILITY COMPANY ANNUAL REPORT No Title MANAGING MEMBER Name KEZESKE, ASCHLEY Address 4206 AMELIA WAY City-State-Zip: NAPLES FL 34119 Title MANAGING MEMBER Name KEZESKE, RONALD A Address 4206 AMELIA WAY City-State-Zip: NAPLES FL 34119 2023 Collier VAB Checklist Exhibit "4" Checklist Exhibit "4" Page 7 of 8 2023 Collier VAB Checklist Exhibit "4" Checklist Exhibit "4" Page 8 of 8 Value Adjustment Board – Collier Clerk of the Circuit Court & Comptroller https://collierclerk.com/board-records-vab/value-adjustment-board/[7/31/2023 12:19:37 PM] Home >Board Records/VAB >Value Adjustment Board Collier County Clerk of the Circuit Court Board Minutes & Records Department 3299 Tamiami Trail East, Ste. 401 Naples, FL 34112- 5746 Phone: (239) 252- 7240 Phone: (239) 252- 8406 Value Adjustment Board The Clerk of the Circuit Court serves as the Clerk to the Value Adjustment Board (VAB). The VAB consists of 2 County Commissioners, 1 Collier County School Board member, 1 Collier County Homestead Citizen member (and alternate) and 1 Collier County Business Citizen member. Collier County’s VAB is required to contract Special Magistrates, based on population size, to hear the various types of petition appeals including: Exemption/Classifications, Tangible Personal Property, Residential Property Tax Appeals and Commercial Property Tax Appeals. This is done in accordance with Florida Statute Chapter 194. Mailing Addresses Collier County Clerk of the Circuit Court Board Minutes & Records Department 3299 Tamiami Trail East, Ste. 401 Naples, FL 34112-5746 Office Location Map Tel: (239) 252-7240 Tel: (239) 252-8406 Fax: (239) 252-8408 Email: vabclerk@collierclerk.com Legal Notice Attention Property Owners In mid-August, the Collier County Property Appraiser will send to property owners Board Records Lobbyist Registration Search Lobbyist Records Value Adjustment Board File a VAB Petition Search Value Adjustment Board History Administration Records Search Departments Courts Recording Board Records/VAB Finance Inspector General Links 2023 Collier VAB Checklist Exhibit "8" Checklist Exhibit "8" Page 1 of 9 Search... Value Adjustment Board – Collier Clerk of the Circuit Court & Comptroller https://collierclerk.com/board-records-vab/value-adjustment-board/[7/31/2023 12:19:37 PM] Email: Value Adjustment Board (via U.S. Mail) a Notice of Proposed Property Taxes, also called a Truth in Millage (TRIM) notice. Property owners who disagree with any of the following found in the TRIM notice have 25 calendar days from the mailing of the TRIM notice to file a petition to appeal with the Value Adjustment Board: The property appraiser’s assessment of the property’s value A denial of an application for an exemption, such as homestead, veterans, or senior citizen A denial of an application for property classification, such as agricultural or historic A denial of an application for tax deferral A determination that a change of ownership or control, or a qualifying improvement has occurred For more information, call the Value Adjustment Board Administration Office at (239) 252-7240 or (239) 252-8406, or the Property Appraiser’s Office at (239) 252-8141. NEW – Disaster Property Tax Relief Available Signed into law December 16, 2022, section 197.3181, Florida Statutes (F.S.), provides for a prorated refund of ad valorem taxes for residential improvements rendered uninhabitable by Hurricanes Ian or Nicole. For more information, please review the related Florida Homeowner’s Guide from the Florida Department of Revenue. A homeowner may be eligible for a partial refund of 2022 property taxes if a residential improvement was rendered uninhabitable for at least 30 days due to Hurricane Ian or Nicole. Eligible homeowners should contact the property appraiser for the county in which the affected property resides. They will provide additional information including the form DR-5001. DR-5001 applications and all documentation must be submitted to the property appraiser by April 3, 2023. Refunds are processed and calculated by the tax collector and are to be issued upon timely payment of 2022 property taxes. If you have received a denial of refund, you may appeal to the Value Adjustment Board. For more information please click here. Information Special Magistrate Applicants Uniform Policies & Procedures Manual for Value Adjustment Boards VAB Forms – Florida Department of Revenue Property Tax Oversight Program– Florida Department of Revenue Value Adjustment Board Guide VAB History: 2015 thru 2021 VAB – Other Legal Resources VAB – Reference Materials Florida Statute – Taxation & Finance Collier County Property Appraiser Collier County Tax Collector 2023 Collier VAB Checklist Exhibit "8" Checklist Exhibit "8" Page 2 of 9 Value Adjustment Board – Collier Clerk of the Circuit Court & Comptroller https://collierclerk.com/board-records-vab/value-adjustment-board/[7/31/2023 12:19:37 PM] Local Policy & Procedures Phone Hearing Procedures 2023 Government Sunshine Manual Chapter 12D-51 F.A.C. (Florida Administrative Code) Fees Click Here for Fee information Forms DR-486 – Petition to the Value Adjustment Board – Updated DR-486PORT – Petition for Homestead Portability DR-486MU – Multiple Parcel Filing (file with DR-486) DR-486DP – Tax Deferral or Penalties DR-486H – Petition to VAB for Abatement of Taxes DR-486XCO – Cross-County Notice of Appeal & Petition Transfer of Homestead Assessment Difference DR-486A Written Authorization for Representation DR-486POA Power of Attorney for Representation DR-485WI – Withdrawal of Petition DR-5001 – Application for Hurricane Ian or Hurricane Nicole Tax Refund – NEW Petitioner Information FAQs Can I file an appeal to my proposed property taxes? The VAB process begins following the mailing of the Truth in Millage Notice (TRIM) by the Property Appraiser’s Office in August of each year. Petitions are filed in the BMR office and require a $15 filing fee per petition filed. Can I file an appeal regarding the denial of property tax relief for natural disasters? This petition must be filed with the Value Adjustment Board on or before the 30th day following the issuance of the denial notice by the property appraiser. Please use VAB Petition Form DR-486 Petition to Value Adjustment Board – Request for Hearing. Petitioners must check the box entitled “Refund of taxes for catastrophic event” under PART 2. Reason for Petition. Petitions are filed in the BMR office and require a $15 filing fee per petition filed. DR-486 applications must be submitted to the Value Adjustment Board within 30 days of property tax relief denial. What County agencies are involved with the VAB process? BCC, School Board, Property Appraiser, Clerk, and Tax Collector. 2023 Collier VAB Checklist Exhibit "8" Checklist Exhibit "8" Page 3 of 9 Value Adjustment Board – Collier Clerk of the Circuit Court & Comptroller https://collierclerk.com/board-records-vab/value-adjustment-board/[7/31/2023 12:19:37 PM] QuickLin ks: About the Clerk Court Services Disclaimer Duties of the Clerk Finance Recording Services Records Search Jury Service Privacy Statement Probate Traffic Public Records Coordinator: Custodian of Public Records – Contact Information Ilonka E. Washburn Collier County Clerk of the Circuit Court and Comptroller 3315 Tamiami Trail E., Suite 102 Naples, FL 34112 (239) 252-7531 PublicRecordsRequest@CollierCl erk.com Contact Information: Crystal K. Kinzel Clerk of the Circuit Court & Comptroller Collier County, Florida 3315 Tamiami Trail East, Ste. 102 Naples Florida 34112-5324 Phone: (239) 252-2646 Website Maintenance: Wednesday night is the regular weekly maintenance schedule for the servers. As a result there may be brief outages. We apologize for any inconvenience. Our Location: Email Privacy: 2023 Collier VAB Checklist Exhibit "8" Checklist Exhibit "8" Page 4 of 9 Value Adjustment Board – Collier Clerk of the Circuit Court & Comptroller https://collierclerk.com/board-records-vab/value-adjustment-board/[7/31/2023 12:19:37 PM] Under Florida law, email addresses are public records. If you do not want your email address released in response to a public records request, do not send to this entity. Instead, contact this office by phone or in writing. Copyright © 2023 | Collier Clerk of the Circuit Court & Comptroller. | All Rights Reserved. 2023 Collier VAB Checklist Exhibit "8" Checklist Exhibit "8" Page 5 of 9 2023 Collier VAB Checklist Exhibit "8" Checklist Exhibit "8" Page 6 of 9 2023 Collier VAB Checklist Exhibit "8" Checklist Exhibit "8" Page 7 of 9 2023 Collier VAB Checklist Exhibit "8" Checklist Exhibit "8" Page 8 of 9 2023 Collier VAB Checklist Exhibit "8" Checklist Exhibit "8" Page 9 of 9 645 642 Item #13 Public Comment 646