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VAV Backup Documents 08/17/2023 - Resolutions 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. it t This Resolution of the Value Adjustment Board is made this 2 day of Al , 2023, after motion, second and majority vote. L ATTEST: VALUE ADJUSTMENT BOARD CRYSTAL K. KINZEL, CLERK COLLIER COUNTY, FLORIDA By: ' r i. ...Milk' y: Attest "I©euty Clerk , Chairman • • Approved as to form And legal sufficiency Q4j - Holey E. Cosby, Esq. - For the Firm Law Office of Holly E. Cosby, P.A. VAB Legal Counsel 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. ottit This Resolution of the Value Adjustment Board is made this / day of 4111. , 2023, after motion, second and majority vote. ATTEST: VALUE ADJUSTMENT BOARD CRYSTAL K.. KINZEL, CLERK COLLIER COUNTY, FLORIDA By 1 `' • ' By: Aues as �•r I►'n ;deputy Clerk , Chairman signature.",' , +' : { max. Approveks4o,forrh And le al sufficiency Holly E. Cosby, Esq. - For the Firm Law Office of Holly E. Cosby, P.A. VAB Legal Counsel 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 Al., 2023, after motion, second and majority vote. ATTEST: VALUE ADJUSTMENT BOARD CRYSTAL K. KINZEL, CLERK COLLIER COUNTY, FLORIDA B __.S . . By/ Attesra-to , a r}nan'5, Deputy Clerk , Chairm Approv' df+toorrn And legal sufficiency Cfr - Ho E. Cosby, Esq. - For the Firm Law Office of Holly E. Cosby, P.A. VAB Legal Counsel 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. a4 L 4.)'" ' k N'« , qe' VALUE ADJUSTMENT BOARD Approved as to form CRYAII 'l .L, RK COLLIER COUNTY,FLORIDA and legal sufficiency: ,,: '‘ , i , , _ : ...4 .if IC-jki o Ar Attest aa to 4 l airmact▪' uty Clerk Chairma Holly E.Cosby,Esq. sign.�'• •',.OpIY,,, .‘',,• ` VAB Legal Counsel 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 7`" day of August, 2023, after motion, second and majority vote. ATTEST: VALUE ADJUSTMENT BOARD Approved as to form CRYSTAL-1(..OM EL,CLERK COLLIER COUNTY,FLORIDA and legal sufficiency: .4) r Ci}tp, ` BY: BY:/ • Attes s to ir[tiiety Clerk Chainna Holly E. Cosby,Esq. sig, at re rilyla�e. VAB Legal Counsel