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August 7, 2023 VAB MinutesAugust 7, 2023 Page 1 TRANSCRIPT OF THE MEETING OF THE VALUE ADJUSTMENT BOARD Naples, Florida, August 7, 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: MEMBERS PRESENT: Dan Kowal, County Commission Member Rebecca Earney, Homestead Citizen Member Erick Carter, School Board Member Jill Ron Kezeske, Business Citizen Member Jill Rosenfeld, Alt. Homestead Citizen Member Burt Saunders, County Commission Member (Absent) COUNSEL TO THE BOARD Holly E. Cosby, Esq. THE PROPERTY APPRAISER'S OFFICE Jennifer Blaje Annabel Ybaceta THE CLERK'S OFFICE Crystal K. Kinzel, Clerk of the Circuit Court & Comptroller Derek Johnssen Marty Rustin August 7, 2023 Page 2 CHAIRMAN KOWAL: Bring this meeting of the Value Adjustment Board to order. If we go ahead and start with roll call. MS. COSBY: If everybody would state their name for the record. HOMESTEAD MEMBER ROSENFELD: Hi. Jill Rosenfeld, the alternate homestead member. HOMESTEAD MEMBER EARNEY: Rebecca Earney, the homestead member. CHAIRMAN KOWAL: Commissioner Dan Kowal. BUSINESS MEMBER KEZESKE: Ron Kezeske, business member. SCHOOL BOARD MEMBER CARTER: Erick Carter, Collier County Public School, District 4. MS. COSBY: I'm Holly Cosby, Value Adjustment Board counsel. If we would please stand for the Pledge. (The Pledge of Allegiance was recited in unison.) CHAIRMAN KOWAL: All right. Do we have a quorum established? MS. COSBY: Yes, we do. Pursuant to Florida Statute 194.015, we do have quorum here today, and I will advise for the record that the -- I've reviewed the affidavit of publication for this meeting. I find it sufficient to proceed. CHAIRMAN KOWAL: Okay, then. MS. COSBY: And moving on to -- I will just advise for the record that the executive summary for Item 2 has a link to the Department of Revenue website. It also has a link to the Florida Administrative Code 12D-9.013, and it also contains contact information for each board member. If I can ask the board members to please look at that contact August 7, 2023 Page 3 information sheet really quickly, just -- BUSINESS MEMBER KEZESKE: Can we get our screens unlocked? MS. COSBY: Oh. Here's what I'll do. I have it printed. BUSINESS MEMBER KEZESKE: Perfect. MS. COSBY: I will bring it to each of you and just ask you to confirm on the record. CHAIRMAN KOWAL: That's correct. MS. COSBY: Thank you. If we can please let the record reflect that each board member did review the contact information sheet. All of their contact information is correct. Moving on to No. 4, please. We need to appoint a VAB chairman, our chairperson. The chairperson must be a member of the County Commission. So we need to entertain a motion to appoint Commissioner Kowal. SCHOOL BOARD MEMBER CARTER: I motion Dan Kowal. CHAIRMAN KOWAL: We have a motion. Do we have a second? BUSINESS MEMBER KEZESKE: I'd like to second. CHAIRMAN KOWAL: We have a second. SCHOOL BOARD MEMBER CARTER: That's why Burt didn't show up today. CHAIRMAN KOWAL: All in favor? HOMESTEAD MEMBER ROSENFELD: Aye. HOMESTEAD MEMBER EARNEY: Aye. CHAIRMAN KOWAL: Aye. BUSINESS MEMBER KEZESKE: Aye. SCHOOL BOARD MEMBER CARTER: Aye. MS. COSBY: Okay. Commissioner Kowal, and, sir, Chair, you now can appoint a vice chair, and they can be any member. August 7, 2023 Page 4 CHAIRMAN KOWAL: Mr. Carter. SCHOOL BOARD MEMBER CARTER: All right. MS. COSBY: It's done. SCHOOL BOARD MEMBER CARTER: Turnabouts fair play, right? MS. COSBY: Okay. Okay. Commissioner, do you want me to move through these, or do you want to take over the agenda and call motions? CHAIRMAN KOWAL: I feel comfortable with you moving forward, and we'll -- MS. COSBY: Okay. All right. Moving on to No. 5, we need a motion to approve today's agenda. SCHOOL BOARD MEMBER CARTER: I motion to approve. HOMESTEAD MEMBER EARNEY: Second. MS. COSBY: Okay. CHAIRMAN KOWAL: All in favor, say aye. HOMESTEAD MEMBER ROSENFELD: Aye. HOMESTEAD MEMBER EARNEY: Aye. CHAIRMAN KOWAL: Aye. BUSINESS MEMBER KEZESKE: Aye. SCHOOL BOARD MEMBER CARTER: Aye. MS. COSBY: Those opposed? (No response.) MS. COSBY: Motion carries. Okay. Moving forward to No. 6, we have a recommendation to reaffirm Resolution 2023-01, the appointment of myself, VAB legal counsel, for the VAB tax year 2023, and included in No. 6, you have an executive summary. You have a Resolution 23-01. You have a copy of my contract and the extension and my insurance certificates. CHAIRMAN KOWAL: Do we have a motion? SCHOOL BOARD MEMBER CARTER: Motion to approve. August 7, 2023 Page 5 CHAIRMAN KOWAL: And a second? HOMESTEAD MEMBER EARNEY: Second. CHAIRMAN KOWAL: I have a motion and a second. All in favor? HOMESTEAD MEMBER ROSENFELD: Aye. HOMESTEAD MEMBER EARNEY: Aye. CHAIRMAN KOWAL: Aye. BUSINESS MEMBER KEZESKE: Aye. SCHOOL BOARD MEMBER CARTER: Aye. MS. COSBY: Motion carries. Okay. Moving on to No. 7, we have a recommendation by the VAB administration to reaffirm, by Resolution 2023-02, the appointment of VAB special magistrates for the tax year of 2023. And I'll advise for the record that in 7A you have an executive summary, a link to Florida Statute 194.035. You have a resolution, and that's on Page 44, which is 23-002 [sic], which does list out the five magistrates, and their contracts are -- there are four contracts -- five contracts. They are starting from Page 45 going through Page 76. Those magistrates were appointed last year. We are just ratifying their appointment again for this current year. CHAIRMAN KOWAL: Okay. Do I have a motion on the approval? SCHOOL BOARD MEMBER CARTER: Motion to approve. BUSINESS MEMBER KEZESKE: Second. CHAIRMAN KOWAL: I have a motion and a second. All in favor, say aye. HOMESTEAD MEMBER ROSENFELD: Aye. HOMESTEAD MEMBER EARNEY: Aye. CHAIRMAN KOWAL: Aye. BUSINESS MEMBER KEZESKE: Aye. SCHOOL BOARD MEMBER CARTER: Aye. August 7, 2023 Page 6 CHAIRMAN KOWAL: It passes unanimously. MS. COSBY: Good. Moving on to Item 7B. So last year we had 1,216 petitions. It was double the amount of petitions that we had from the previous year. It was a heavy load on our magistrates. It was not anticipated. So at the final meeting last year, I recommended that the VAB appoint a few additional magistrates in order to pick up on that load, especially if we have the same amount of petitions or more. And so after seeking some solicitations for those appointments, we had three responses. We had three responses: From Steve Nystrom, who -- he's a magistrate throughout the state, and he is actually qualified to hear residential, commercial, and tangible matters. So he can hear everything but legal; and then we had a response from Maxim Antonov, which he can hear residential matters; and then Philicia Lloyd, and she can hear matters -- commercial and residential value matters. And so we believe that this will help with our current magistrate roster in alleviating the load a little bit and in getting petitions heard in a timely manner. I've reviewed all three of their submission packets. I can advise that they're all qualified to serve. I have worked with Mr. Nystrom before. I don't have any experience with Mr. Antonov or Ms. Lloyd, but they are magistrates in other counties, so they do have experience, and they are qualified. And they -- if approved today, they will sign the Contract 2022-8013 that was previously approved by the Board that has been signed by Magistrates Dube, Jonas, and De La Guardia. And I will advise, for the record also, there's no fiscal impact in these appointments at all. It's only if they hear petitions, and it would be the same fiscal impact whether these people hear petitions or the five that were previously appointed to hear petitions. This just August 7, 2023 Page 7 gives a little bit more assistance throughout process. CHAIRMAN KOWAL: Safety blanket -- MS. COSBY: Yes, sir. CHAIRMAN KOWAL: -- moving forward if the numbers increase? MS. COSBY: Absolutely. CHAIRMAN KOWAL: All right. We need a motion on that, I assume? MS. COSBY: Yes, please. CHAIRMAN KOWAL: Do I have a motion? SCHOOL BOARD MEMBER CARTER: Motion to approve. BUSINESS MEMBER KEZESKE: Second. CHAIRMAN KOWAL: And I have a second. I have a motion and a second. All in favor, say aye. HOMESTEAD MEMBER ROSENFELD: Aye. HOMESTEAD MEMBER EARNEY: Aye. CHAIRMAN KOWAL: Aye. BUSINESS MEMBER KEZESKE: Aye. SCHOOL BOARD MEMBER CARTER: Aye. CHAIRMAN KOWAL: It passes unanimously. MS. COSBY: Thank you. Moving on to No. 8, we need to approve and accept the minutes from the 2022 Value Adjustment Board final meeting which was held on April 17th. 2023. CHAIRMAN KOWAL: Can I have a motion? SCHOOL BOARD MEMBER CARTER: I motion to approve. BUSINESS MEMBER KEZESKE: Second. CHAIRMAN KOWAL: I have a motion and a second. All in favor, by aye? HOMESTEAD MEMBER ROSENFELD: Aye. HOMESTEAD MEMBER EARNEY: Aye. August 7, 2023 Page 8 CHAIRMAN KOWAL: Aye. BUSINESS MEMBER KEZESKE: Aye. SCHOOL BOARD MEMBER CARTER: Aye. CHAIRMAN KOWAL: Approves. MS. COSBY: Okay, thank you. Moving on to Item 9. This is informational only, but this has to do with the Value Adjustment Board training for Department of Revenue. I can advise at this time the training's not available yet, but once it is available, I will take the training and pass the exam, as I normally do, and we will ensure that all the magistrates also take the training and -- prior to them hearing hearings here in Collier County. Moving on to No. 10, my report on general business references. I will -- this is pretty long, so we'll go through it as quickly as I can, and I will try to keep speaking slowly. 10A, you have a -- it is on Page 167 through 169 -- is a general overview of Value Adjustment Board role in the Florida property tax system including a process for complaints and the newly adopted legislative changes that affect the VAB process. Item 10B, we do need to approve Resolution 2023-04 relating to the adoption of internal operating procedures to supplement Chapter 12D-9 in the Florida Administrative Code, and I will explain. Under 10B, you have an executive summary that sets forth the rules with regards to those local procedures. You have the Resolution 2023-04. On Page 173 through 174, we have some local evidence procedures, and that's where I will call on the Property Appraiser's Office really quickly. I spoke with them before the meeting to advise that I will be asking this. And I'm going to get to it so that I can read the -- oh, my gosh. This mouse is -- there we go. I apologize for the delay. Okay. It starts on Page 168, and these are our evidence upload August 7, 2023 Page 9 policies, and what it states is, subject to the Property Appraiser's express consent, which consent shall be provided in writing on an annual basis. So I'll be following up with an email after this meeting. Any evidence uploaded by the petitioner into the VAB Axia system may be admissible during a corresponding hearing so long as the evidence is uploaded into Axia at least 15 days, calendar days, prior to the corresponding hearing, so long as the Property Appraiser has no other valid objections to that evidence. And consent may be reasonably withheld by the Property Appraiser by advising so in writing. The uploading of that petitioner evidence will not commence the evidence exchange process. That still must be followed by the petitioner. And the rest of it is Value Adjustment Board administration requirements as far as how they must upload that evidence into Axia or provide evidence to the VAB prior to a hearing. So at this time I want to make sure the Property Appraiser has no objections with these local policies and procedures. MS. YBACETA: No objections. MS. COSBY: Thank you. And, again, I will follow up after the meeting in writing. And at this point, we need an approval of this -- oh, the third -- and the other -- the other local policies and procedures are telephonic hearing policies and procedures. Prior to COVID, we didn't have any of this and, then, of course, COVID kind of forced some permitted remote hearings and, from there, it just became a regular part of business. There's times when people are ill and they don't want to reschedule their hearing or they can stay where they are but still have their hearing held at the same time but remotely. We should be able to do that. As long as we have the equipment to provide that service, we should do that. And so we created some August 7, 2023 Page 10 local policies and procedures for that process that are not addressed in the Florida Administrative Code or the statutes, but they do not conflict in any way. So we need to adopt Resolution 2023-04 permitting these two local policies and procedures and the forms that accompany them. CHAIRMAN KOWAL: For Item 10B, I need a motion. SCHOOL BOARD MEMBER CARTER: I motion. CHAIRMAN KOWAL: And a second? HOMESTEAD MEMBER EARNEY: Second. CHAIRMAN KOWAL: Okay. I have a motion and a second. All in favor, say aye. HOMESTEAD MEMBER ROSENFELD: Aye. HOMESTEAD MEMBER EARNEY: Aye. CHAIRMAN KOWAL: Aye. BUSINESS MEMBER KEZESKE: Aye. SCHOOL BOARD MEMBER CARTER: Aye. MS. COSBY: Okay. Moving on to 10C. We have a recommendation to designate myself, legal counsel, to determine good cause for the late filed petitions and rescheduled hearings. So I will read this recommendation: To designate the VAB legal counsel to determine good cause for late filed petitions for the 2023 tax year and to designate VAB clerk to determine good cause for rehearing -- reschedules for the 2023 tax year with my guidance. With regards to this designation, it permits myself and the VAB clerk and VAB administration 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. And I will amend this by advising that administration has recently requested that I perform those good cause reschedule matters as well. So I pretty much handle everything, but we want August 7, 2023 Page 11 administration to have the right to do that, too, in the event that they can do so quickly if I'm absent or something and there's an emergency. CHAIRMAN KOWAL: Okay. So Item 10C, Subsection 1 -- MS. COSBY: Yes, sir. CHAIRMAN KOWAL: -- do I have a motion? SCHOOL BOARD MEMBER CARTER: Motion. BUSINESS MEMBER KEZESKE: Second. CHAIRMAN KOWAL: I have a motion and a second. All in favor, say aye. HOMESTEAD MEMBER ROSENFELD: Aye. HOMESTEAD MEMBER EARNEY: Aye. CHAIRMAN KOWAL: Aye. BUSINESS MEMBER KEZESKE: Aye. SCHOOL BOARD MEMBER CARTER: Aye. Moving on. MS. COSBY: Moving on to 10D, we have a recommendation to adopt Resolution 2023-05 for VAB petition filing fee. CHAIRMAN KOWAL: Do I have a motion? SCHOOL BOARD MEMBER CARTER: Motion. CHAIRMAN KOWAL: And -- HOMESTEAD MEMBER EARNEY: Second. CHAIRMAN KOWAL: And I have a second. I have a motion and a second. All in favor, say aye. HOMESTEAD MEMBER ROSENFELD: Aye. HOMESTEAD MEMBER EARNEY: Aye. CHAIRMAN KOWAL: Aye. BUSINESS MEMBER KEZESKE: Aye. SCHOOL BOARD MEMBER CARTER: Aye. MS. COSBY: Moving on to 10E, we need a motion to approve the DOR Form DR-488p, one for real property and one for tangible August 7, 2023 Page 12 property. This is an initial certification of the tax roll. CHAIRMAN KOWAL: Do I have a motion? SCHOOL BOARD MEMBER CARTER: Motion to approve. BUSINESS MEMBER KEZESKE: Second. CHAIRMAN KOWAL: I have a motion and a second. All in favor, say aye. HOMESTEAD MEMBER ROSENFELD: Aye. HOMESTEAD MEMBER EARNEY: Aye. CHAIRMAN KOWAL: Aye. BUSINESS MEMBER KEZESKE: Aye. SCHOOL BOARD MEMBER CARTER: Aye. MS. COSBY: Moving on to 10F, we request approval for the destruction of VAB records in accordance with the General Records Schedule GS1-SL for the 2017 VAB records, and within that you have an executive summary, you have information with regards to Florida Administrative Code 1B-24 and 12D-9.034 and additional resources, and we will advise that if anything is in litigation from that tax year, if it's still in litigation, we will not be destroying those records. CHAIRMAN KOWAL: Okay. Do I have a motion? SCHOOL BOARD MEMBER CARTER: Motion to approve. BUSINESS MEMBER KEZESKE: Second. CHAIRMAN KOWAL: I have a motion and a second. All in favor, say aye. HOMESTEAD MEMBER ROSENFELD: Aye. HOMESTEAD MEMBER EARNEY: Aye. CHAIRMAN KOWAL: Aye. BUSINESS MEMBER KEZESKE: Aye. SCHOOL BOARD MEMBER CARTER: Aye. MS. COSBY: Moving on to Item G, this is information -- 10G. This is information only, but I will advise for the record that these August 7, 2023 Page 13 resources are present here in the room, and they are also on the VAB's -- the Clerk's VAB website, and those resources are as follows: Florida Government in the Sunshine Manual; Florida Administrative Code, Chapter 12D-9; Department of Revenue VAB forms; Florida Administrative Code, Chapter 12D-10; Florida Administrative Code, Chapter 12D-51.001; 12D-51.002; 12D-51.003; the Uniform Policies and Procedures Manual and other legal resources and reference materials; information for taxpayers regarding Florida property tax system and the Value Adjustment Board process and a Florida property tax brochure; and then Florida Statutes, Chapters 119, 286, 192, 193, 194, 195, and 196. That concludes 10G. Moving on to 10H, also for informational purposes only. This is the 2022 VAB expense report, and that has -- we are providing that because that will give you an idea of what our 2023 budget might look like, and this also gives you some statistics with regards to petitions filed from Years 2017 through 2022. So 2017, we had 561 petitions; 2018, 623. It continuously steadily increases. Then in 2021 we have 607, and then last year, 1,216. Does anybody have any questions with regards to any of those items? CHAIRMAN KOWAL: Any questions? (No response.) MS. COSBY: Moving on to 11A, this provides you with a list of important dates. So at this point, from what we have from the Property Appraiser's Office, it appears that TRIM notices will be mailed on August 14th; is that still correct? MS. YBACETA: That's correct. MS. COSBY: Okay. And if TRIM notices are, indeed, mailed on August 14th, then the deadline to file petitions with the Value Adjustment Board would be Friday, September 8th by 5:00 p.m. August 7, 2023 Page 14 And then on page -- on Page 307 of your packet, you have a tentative schedule for special magistrate hearings that stems three through four pages. And then, finally, we have the proposed -- we have some proposed dates for the final meeting. And, of course, we're going into 2024. Would the Board like to discuss those now, or would you just like administration to reach out to your offices to confirm those dates? SCHOOL BOARD MEMBER CARTER: Discuss them now. HOMESTEAD MEMBER EARNEY: Confirm the dates. CHAIRMAN KOWAL: Okay. MS. COSBY: You want administration to reach out to confirm that dates? CHAIRMAN KOWAL: Yes. MS. COSBY: I will make sure that they know to do that. But those tentative dates are March 11th, March 25th, April 8th, and/or April 22nd, and I'm available for all of those dates so far. Okay. Does the Board have any questions or concerns with regards to that? CHAIRMAN KOWAL: Any questions or concerns? SCHOOL BOARD MEMBER CARTER: No. CHAIRMAN KOWAL: Thank you. MS. COSBY: All right. We have Item 12A. Then moving on to Item 12, 12A. I need to bring the Board up to speed on Mr. Varie who, if you remember, appeared at the final meeting, and he spoke during public comment. He was not happy about the outcome of his Value Adjustment Board petition. He spoke here at the meeting. He had been sending correspondence between himself and VAB administration at that time and the Department of Revenue at that time. And we provided the VAB with everything that we had received up to that moment. August 7, 2023 Page 15 I will clarify that the Friday prior to the April 17th meeting, so that would have been April 14th, at 4:00 p.m., I received an email from the Department of Revenue. And I had to move mountains and clear my schedule in order to respond to that in order to provide that information to you Monday morning. So I did that, but it was impossible to provide that information to administration in time for them to get it up on the website and part of the digital agenda. So what happened was I responded to the DOR correspondence, Department of Revenue correspondence, directly, and then administration had already gone home. It was Friday. So I got it to them after 5:00 p.m. and said, please, when you get in Monday morning, print this to hand to the Board members, and they did so. So each of you received in writing print what we had -- what I had done that Friday evening, and there was no way around this. It was 4:00 p.m. I did the best I could. Administration did the best they could. But you did receive that correspondence. Mr. Varie's claim was that you didn't receive it. I will assure for the record again that you did. Post that meeting, Mr. Varie has reached out again to the Department of Revenue and several other offices, including Commissioner Saunders' office, and so all of that correspondence is also included in this packet. It ranges from Pages 317 to 612. So it's about a third of this packet. There's a lot of correspondence, but I want to make sure that the Board knows that I have provided everything today that I have received to date. And I will also advise, for the record, that Mr. Varie has filed litigation with the Circuit Court to contest the outcome of his petition. I can advise you, for the record, the Value Adjustment Board is not included as a party in that -- in that litigation. They shouldn't be. It's petitioner, actually, just -- the petitioner sues the Property August 7, 2023 Page 16 Appraiser. That's proper. The VAB would only be sued if we did something improper. But the law is clear the VAB cannot be part of that litigation, so we are not included. But that is part of litigation. And if anybody on the Board has anything else to add to 12A at this time, I would like to invite them to do so. SCHOOL BOARD MEMBER CARTER: Yeah. I would like to add Mr. Varie has also emailed me unbeknownst -- I didn't know I should have sent it to you. I will do that today. I will forward that to you, so there will be more information added. At this point, because it is in litigation, is it advisable that the Value Adjustment Board not correspond with Mr. Varie because of litigation in fear of bringing the VAB into that litigation? MS. COSBY: I believe it would be -- it's improper at this point for us to do anything further. It is in litigation. SCHOOL BOARD MEMBER CARTER: Okay. MS. COSBY: But I appreciate you divulging that on the record. No worries about not contacting me. You didn't know you -- SCHOOL BOARD MEMBER CARTER: I'll get it forwarded to you today. MS. COSBY: Absolutely. And then I will make sure that the Board receives any of that as well so that you-all have all the information from Mr. Carter's office. So, unfortunately, at this point that will not be able to be made part of this agenda since this information is just coming out right now. And no fault to Mr. Carter. He didn't know until this moment that we had discussed Mr. Varie's information. So, yes, anything that you've received, please forward my way. Thank you for that. Does anybody have anything else, questions or concerns? BUSINESS MEMBER KEZESKE: Litigation, at this point, is the next natural step and avenue for Mr. Varie, so there is -- August 7, 2023 Page 17 SCHOOL BOARD MEMBER CARTER: Right. MS. COSBY: Yes, sir. BUSINESS MEMBER KEZESKE: -- no surprise on this, really. I mean, this is just -- so he's actually following the procedure he's supposed to be following? MS. COSBY: Yes, sir. So the VAB is administrative, so we're supposed to be the first step, or we could be. It doesn't have to -- they don't have to come to the VAB before filing litigation, but the VAB is the -- could be the first step to trying to work that out or come to a resolution with the Property Appraiser's Office or get it resolved with the Special Magistrate. But if a petitioner/taxpayer is not happy with the results of the VAB, the outcome of their VAB petition, then, yes, pursuant to statute, they then must file litigation, and they have to do that within 60 days of their recommendation being finalized with the VAB. So he had 60 days to do so from the final meeting. SCHOOL BOARD MEMBER CARTER: Thank you for pointing that out, Ron, because I don't -- you know, I'm not accusing Mr. Varie of doing anything wrong. BUSINESS MEMBER KEZESKE: Sure. SCHOOL BOARD MEMBER CARTER: I just need to get the information to the proper people. MS. COSBY: Yes. SCHOOL BOARD MEMBER CARTER: And, of course, he's a constituent, so we wanted to try to help him as much as we can when he was contacting me. And so -- but at this point that it's in litigation, I think it's best that I stay out of it. Thank you. MS. COSBY: Sure. Absolutely. Anybody else have anything else that they want to ask about that item? CHAIRMAN KOWAL: No. I would just ask the rest of the August 7, 2023 Page 18 Board -- you know, I'm going to double-check myself, because I get a ton of emails every day, and it may have been overlooked. But I'll definitely check. And, anybody else, if you've received anything from this gentleman, we'll make sure we get it to the counsel here, and we can document it, so... MS. COSBY: Okay. Absolutely. Thank you. CHAIRMAN KOWAL: Thanks. SCHOOL BOARD MEMBER CARTER: Thank you. MS. COSBY: Thank you. And I will also state for the record, he did contact Mr. Commissioner Saunders' office, and I have all of that information -- CHAIRMAN KOWAL: Sure. MS. COSBY: -- and that is -- CHAIRMAN KOWAL: In today's packet? MS. COSBY: -- in today's packet, yes. CHAIRMAN KOWAL: In our 317 to 612 pages? MS. COSBY: Yes, sir. Yes, sir. CHAIRMAN KOWAL: All right. MS. COSBY: Moving on to Item 12B, there is a compliance review and things that I need to make sure I get in the record. During the entire process, a lot of my job is making sure we stay in compliance, and so at this point we are in compliance as much as we can be, but there are a few things that we did not get in the verbatim that I'd like to go ahead and get in the verbatim right now, and I will try to get through this as quickly as I can without overwhelming our court reporter. So I would like to look to our citizen members and ask, Ms. Earney, Mr. Kezeske, Ms. Rosenfeld, are any of you members or employees of any taxing authority for the current VAB session? HOMESTEAD MEMBER ROSENFELD: No. August 7, 2023 Page 19 HOMESTEAD MEMBER EARNEY: No. BUSINESS MEMBER KEZESKE: No. MS. COSBY: Okay. They've responded in the negative. I will also ask, are any VAB members going to be representing governmental entities or taxpayers in any administrative or judicial review of property taxes, meaning will any of you be representing any taxpayers in a VAB proceeding or in the Circuit Court with regards to property taxes? HOMESTEAD MEMBER ROSENFELD: No. HOMESTEAD MEMBER EARNEY: No. CHAIRMAN KOWAL: No. BUSINESS MEMBER KEZESKE: No. SCHOOL BOARD MEMBER CARTER: No. MS. COSBY: Okay. We have that response in that in the negative. Okay. I will advise for the record that the VAB is willing to consider any written complaint filed with respect to a special magistrate by any party or citizen. I will advise for the record that all procedures and forms of the Board or Special Magistrate are in compliance with Florida Statute 194 and Florida Administrative Code 12D-9. I will advise for the record that VAB local procedures are ministerial in nature and are not inconsistent with governing statutes, case law, Attorney General Opinions, or rules of the department. I will advise for the record that there are three items that cannot be completed at this time, and those items are as follows: Value Adjustment Board has received the Department of Revenue training and has passed the corresponding exam, and that's because the training's not available. But once it is, I will complete the training, and I will pass the exam. Last year I got a 98. So I'm aiming for between 98 and 100 this year. August 7, 2023 Page 20 The second item is that all appointed Special Magistrates have received the Department of Revenue training and passed any exams, if necessary, and the answer to that, again, is because their training's not out. So as soon as it is out and available, we will require magistrates to complete that training prior to hearing hearings here in Collier County. And, finally, every time a petition is scheduled for hearing in Collier County, if the property for that petition, the parcel, falls within a municipality, so the City of Naples or City of Marco Island, whatever the "city," "town of," if there's anything incorporated, the VAB is charged with also providing the notice of hearing to the CEO of that municipality. That has not been done because no hearings have been set yet. I don't even know if we have any petitions yet. So as soon as petitions are received with properties that fall within a municipality and those hearings are set, administration does a really good job of making sure those notices go out to the CEO as well. I keep up on that throughout the VAB process. And at the end of these three items, I will make sure to bring this compliance packet to you fully completed and ensure that we have been in compliance throughout the VAB session. And I'm just going to look through the rest of this really quickly and make sure that I did not miss anything on the record. That is it. That concludes my presentation for Item 12B. CHAIRMAN KOWAL: All right. Do we have any public comments today? (No response.) CHAIRMAN KOWAL: I don't appear to see any strange faces, so I assume we don't. Anybody on the Board have any comments at this time? SCHOOL BOARD MEMBER CARTER: No comment. CHAIRMAN KOWAL: No. Well, then I would say that this August 7, 2023 meeting is adjourned. MS. COSBY: That's it. CHAIRMAN KOWAL: You're all right with that. ***** There being no further business for the good of the County, the meeting was adjourned by order of the Chair at 9:29 a.m. V JUS NT B ARD DAN KOWAL, B CHAIRMAN ATTEST: CRYSTAL K. KINZEL, CLERK (51 These minutes accepte y the Board on 3 as presented or as corrected TRANSCRIPT PREPARED ON BEHALF OF FORT MYERS COURT REPORTING SERVICES, INC., BY TERRI L. LEWIS, RPR, FPR, NOTARY PUBLIC/COURT REPORTER. Page 21