VAB Minutes 08/01/2016 August 1, 2016
TRANSCRIPT OF THE MEETING OF THE
VALUE ADJUSTMENT BOARD
Naples, Florida, August 1, 2016
LET IT BE REMEMBERED, that the Value Adjustment Board,
in and for the County of Collier, having conducted business herein,
met on this date at 9:00 a.m., in REGULAR SESSION at Building F,
of the Government Complex, East Naples, Florida, with the following
people present:
CHAIRMAN: Penny Taylor, BCC Member
Donna Fiala, BCC Member (Absent)
Erika Donalds, School Board Member
William Poteet, Citizen Member
Rebecca Earney, Citizen Member
ALSO PRESENT:
James F. Morey, Esq., Counsel to the Value Adjustment Board
Annabel Ybaceta, Property Appraiser's Office
Donald R. Wegner, Property Appraiser's Office
Page 1
VALUE ADJUSTMENT BOARD
ORGANIZATIONAL MEETING
AGENDA
August 1, 2016
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
3. Introductions presented by VAB Legal Counsel
A. Introduction of VAB Board Members
• Board of County Commissioner Penny Taylor (District 4)
• Board of County CommissionerDonna Fiala (District 1) - Excused
• School Board Member Erika Donalds (District 3)
• (Homestead) Citizen Member Rebecca Earney
• (Business) Citizen Member Bill Poteet
(Remaining Commissioners to serve as Alternates)
(Shawn Kahn, MD to serve as the Homestead Citizen Member Alternate)
B. Introduction of the Clerk to the Board
• Clerk to the Board - Dwight Brock
• Clerk's Designee— Trish Morgan
4. Appointment of VAB Chairperson (must be a BCC representative)
5. Agenda
A. Recommendation to approve today's agenda
6. Recommendation to reaffirm by Resolution the reappointments of the following:
VAB Legal Counsel and Special Magistrates for VAB Tax Year 2016:
• Bond, Schoeneck & King: James F. Morey, Esq.
• Davia Odell Mazur, Esq. — Attorney (Exemptions, Classifications, Portability
and other legal determinations)
• Ellen T. Chadwell, PL — Attorney (Exemptions, Classifications, Portability and
other legal determinations)
Page 1
August 1, 2016
• Scott Watson, MAI (The Coastal Consulting Group, Inc.) — Commercial and
Residential Appraiser
• Mark Pelletier, CMEA, CSBA, SRA, RM
(South Florida Valuation Services, Inc.) — Tangible Personal Property Appraiser
and Residential Appraiser (contracted through PO)
7. Request to seek Alternative Special Magistrate(s) for 2016 tax year (if needed,
based on number of petitions)
8. Approval/Acceptance of Minutes: March 7, 2016 VAB Regular Meeting
9. Department of Revenue 2016 VAB Training:
for Magistrates, VAB Members, Legal Counsel and interested parties
(Available: http://dor.myflorida.com/dor/property/vab/training.html)
10. VAB Attorney Report/General Business/VAB Reference Materials
A. General overview of Value Adjustment Board's role in Florida's property
tax system and the newly adopted legislative changes that affect the VAB
process
B. Proposed Resolution Relating to the Adoption of Internal Operating
Procedures to Supplement Chapter 12D-9, Florida Administrative Code
C. Good Cause Determinations
1) Recommendation to designate Legal Counsel to Determine "Good
Cause" for Late Filed Petitions for 2016 tax year
2) Recommendation to designate VAB Clerk to Determine "Good
Cause" for Second Hearing Reschedules, with Legal Counsel
Providing Guidance, for 2016 tax year
D. Proposed Resolution for VAB Petition (Appeal) Filing Fee (F.S. 194.013)
E. VAB Reference Materials
Page 2
August 1, 2016
• Florida's Government in the Sunshine — Government-in-the-Sunshine
Manual (Available at: http://www.myfloridalegal.com/sun.nsf/sunmanual
and/or www.collierclerk.com )
• Rule Chapter 12D-9, F.A.C. — Uniform Policies and Procedures Manual
and Associated Forms (Available at:
http://dor.my0.orida.com/dor/property/vab/ and/or
www.collierclerk.com )
• Rule Chapter 12D-10, F.A.C. — Rules Applicable to the Requirements
for Hearings and Decisions (Available at:
http://dor.myflorida.com/dor/property/vab/ and/or
www.collierclerk.com )
• Uniform Policies and Procedures Manual and Other Legal Resources
and Reference Materials (Available at:
http://dor.myforida.com/dor/property/vab/pdt%vabuppmanual.pdf
and/or www.collierclerk.com )
• information for Taxpayers regarding Florida's Property Tax System
and the Value Adjustment Board Process and a Property Brochure
(Available at: http://dor.myflorida.com/dor/property/taxpayers
and http://dor.myflorida.com/dor/property/brochures/pt 101.pdf)
F. VAB 2015 Expense Report of 635 (many contiguous parcels, special
exemptions and large continuation hearings) petitions filed as compared to:
0392 petitions (VAB 2014) 0616 petitions (VAB 2013)
0770 petitions (VAB 2012) 0892 petitions (VAB 2011)
1528 petitions (VAB 2010) 1775 petitions (VAB 2009)
11. VAB Dates of Importance (*dates subject to change)
A. TRIM Notice to be mailed: Thursday, August 18, 2016 (per PAO staff)
B. Deadline to file petitions with the Clerk's Office:
Monday, September 12, 2016 at 5 p.m.
[25 days after the mailing of the TRIM per F.S. 194.011(2) (d)]
Page 3
August 1, 2016
C. (Proposed) Next Regular VAB Meeting (room reserved):
Monday, October 10, 2016 at 9:00 a.m.
D. Magistrate Hearings: October 2016 through January 2017
(More dates, if needed, based on filings*)
E. (Proposed) Final VAB Meeting for Tax Year 2016 (room reserved):
Monday, March 13, 2017 at 9:00 a.m.
12. Public Comment
13. Adjournment Sine Die (Proposed October 10, 2016 at 9:00 a.m.)
Page 4
August 1, 2016
August 1, 2016
CHAIRMAN TAYLOR: Good morning, Collier County.
Good morning, Board Members.
Here we are on a beautiful August the 1st and Mr. Morey, please
do the roll call.
MR. MOREY: Good morning. So we need to establish a
quorum, and I would ask you just to indicate your presence.
Citizen Member Mr. Poteet?
CITIZEN MEMBER POTEET: Here.
MR. MOREY: Citizen Member Ms. Earney?
CITIZEN MEMBER EARNEY: Here.
MR. MOREY: And Commissioner Taylor?
CHAIRMAN TAYLOR: Here.
MR. MOREY: And School Board Member Erika Donalds?
SCHOOL BOARD MEMBER DONALDS: Here.
MR. MOREY: Thank you. We have established a quorum.
CHAIRMAN TAYLOR: Very good. Thank you very much.
So I guess we'll stand, please, and pledge allegiance.
(The Pledge of Allegiance was said in unison.)
MR. MOREY: Okay. Well, good morning.
For the record, Attorney James Morey with the firm Bond,
Schoeneck & King, Counsel to the VAB. We also have present -- we
have a couple of members of the Collier County Appraiser's Office.
If you would just introduce yourself, that would be wonderful.
MR. WEGNER: Donald Wegner, Director of Condominium
Appraisals.
MS. YBACETA: Annabel Ybaceta, Director of Exemptions.
MR. MOREY: Welcome and thank you for being here.
So we have the roll call. We have introduced the members that
are present. We do need to appoint a chairman for the VAB, and it
must be -- it must be one of the commissioners.
CHAIRMAN TAYLOR: Is that just for this meeting or is that
Page 2
August 1, 2016
ongoing?
MR. MOREY: We could do either. We could it for this
meeting and then see where it takes us at the next meeting but we
would need a CHAIRMAN for today.
CHAIRMAN TAYLOR: I would honored to be chairman.
SCHOOL BOARD MEMBER DONALDS: I nominate Penny
Taylor as Chair.
CITIZEN MEMBER EARNEY: Second.
MR. MOREY: Second.
All in favor?
SCHOOL BOARD MEMBER DONALDS: Aye.
CITIZEN MEMBER POTEET: Aye.
CHAIRMAN TAYLOR: Aye.
CITIZEN MEMBER EARNEY: Aye.
MR. MOREY: Next item would be recommendation to approve
today's agenda.
SCHOOL BOARD MEMBER DONALDS: Move to approve.
CHAIRMAN TAYLOR: Second.
MR. MOREY: And all in favor?
SCHOOL BOARD MEMBER DONALDS: Aye.
CITIZEN MEMBER POTEET: Aye.
CHAIRMAN TAYLOR: Aye.
CITIZEN MEMBER EARNEY: Aye.
MR. MOREY: Great. Thank you very much.
Next item, No. 6 on our agenda, is a recommendation to reaffirm
by resolution reappointments of various positions to the board, and the
first we have would be legal counsel, Bond Schoeneck & King,
Attorney James F. Morey?
SCHOOL BOARD MEMBER DONALDS: Do we need to
approve each one individually?
CHAIRMAN TAYLOR: It says by resolution.
Page 3
August 1, 2016
MR. MOREY: We do have a resolution, so if you want to
approve the resolution for all of them, I can list them off and then we
can do it by resolution at the end.
So it's VAB counsel. Then we have magistrates. We have
Davia Mazur, she's and Attorney/Magistrate; Ellen Chalwell,
Attorney/Magistrate; Scott Watson, Magistrate; and Mark Pelletier,
Magistrate.
SCHOOL BOARD MEMBER DONALDS: Move to approve.
CITIZEN MEMBER POTEET: Second.
CHAIRMAN TAYLOR: All in favor?
Aye.
SCHOOL BOARD MEMBER DONALDS: Aye.
CITIZEN MEMBER POTEET: Aye.
CITIZEN MEMBER EARNEY: Aye.
CHAIRMAN TAYLOR: Opposed?
(No response.)
CHAIRMAN TAYLOR: Looks like the ayes carry it.
MR. MOREY: Thank you very much.
Next, we've done this in the past and it came in very handy two
years ago. Two years ago there was an unexpected uptake in the
number of applications and the calendar got really busy and so it was,
it was very fortuitous that, in advance, we had -- had a resolution that
allowed an alternative special magistrate, and it came in handy. We
didn't have to do that last year, but we do think it's probably prudent to
go ahead and, if needed, we can have this done in advance, to have an
alternative magistrate just available, allow the clerk to go ahead and do
what is necessary.
CHAIRMAN TAYLOR: I think that's --
CITIZEN MEMBER POTEET: Madam Chair, since I was there
two years ago when we made this good motion, I will make the motion
because it worked really well.
Page 4
August 1, 2016
CHAIRMAN TAYLOR: I'll second it. It seems like a very
good idea.
MR. MOREY: Great.
CHAIRMAN TAYLOR: All those in favor?
SCHOOL BOARD MEMBER DONALDS: I have a question,
actually.
Once -- this is saying to seek alternative special magistrates. Do
they then come back by name or the clerk appoints them? I mean,
what happens in the interim, once you find an alternative person?
MR. MOREY: Good question.
With the amount of time anticipated and the amount of
compensation they will receive, it comes under a certain procurement
that the clerk can go and just, essentially, hire them, appoint someone.
SCHOOL BOARD MEMBER DONALDS: Okay. Thank you.
MR. MOREY: You are welcome.
CITIZEN MEMBER EARNEY: My question is, is it's based off
the listing of Tab 7 in our book? People that have completed the
training?
MR. MOREY: Yes. It would have to be -- good question.
It would have to be someone who has completed
someone -- would have to be qualified. They would have to have all
of the credentials and they would have to have completed training.
CITIZEN MEMBER EARNEY: And that's based off of this list,
they just kind of go down it and --
MR. MOREY: Correct. And two years ago it was someone
who had worked with us in the past. And they were available and
they were serving in other capacities, other counties, and they had
some availability and it worked out very well.
CITIZEN MEMBER EARNEY: Thank you.
CHAIRMAN TAYLOR: All right. So we have a motion on the
floor and a second.
Page 5
August 1, 2016
All those in favor?
Aye.
SCHOOL BOARD MEMBER DONALDS: Aye.
CITIZEN MEMBER POTEET: Aye.
CITIZEN MEMBER EARNEY: Aye.
CHAIRMAN TAYLOR: All those opposed, like sign.
(No response.)
CHAIRMAN TAYLOR: The ayes carry it.
MR. MOREY: Okay. Next item, No. 8. And some of you
may have been here and some of you may not have. We're just simply
asking for acceptance of the minutes from the March 7, 2006, Regular
Meeting.
CHAIRMAN TAYLOR: Move to accept the minutes of March
17, 2016.
SCHOOL BOARD MEMBER DONALDS: March 7th.
CHAIRMAN TAYLOR: 7th.
CITIZEN MEMBER POTEET: Second.
SCHOOL BOARD MEMBER DONALDS: Second.
CITIZEN MEMBER POTEET: She gets the second.
SCHOOL BOARD MEMBER DONALDS: Second.
CHAIRMAN TAYLOR: All those in favor?
SCHOOL BOARD MEMBER DONALDS: Aye.
CITIZEN MEMBER POTEET: Aye.
CHAIRMAN TAYLOR: Aye.
CITIZEN MEMBER EARNEY: Aye.
CHAIRMAN TAYLOR: Those opposed, like sign.
(No response.)
CHAIRMAN TAYLOR: Okay. It carries. Thank you very
much.
SCHOOL BOARD MEMBER DONALDS: That's why we had
to separate.
Page 6
August 1, 2016
MR. MOREY: Okay. Next item, just quick report about the
Department of Revenue 2016 VAB training.
So the Department of Revenue has a training -- several modules
online training each year. They make it available. It is mandatory
for magistrates to take the training. In counties with a population of
less than 70,000, the actual board members, the VAB Board Members
must take the training, and they would actually be -- they serve as the
board. They make the decisions, they hear petitions.
In our county, of course, and we'll go over this when we do the
general overview, over than 70,000, our VAB serves an important role,
primarily to oversee the magistrates, appoint and oversee.
So each of the magistrates that will be serving this year, they have
taken the training. They will provide a certificate of taking the training.
Last year I -- VAB counsel in counties with 70,000 or more do not
have to take the training, but did I take it last year, and it's very
comprehensive. It's worthwhile, looking at it. It's a great review and
overview of all of the issues that we face.
But, rest assured, our magistrates are well trained.
Next, just general report, general business, and I will refer to
some reference materials for anybody's interest.
So, as I just mentioned, the VAB's role, it's very important. It's
critical to ensure that taxpayers have the ability to have their concerns
heard. They have the ability to have any of their -- they have the
ability to challenge their tax bills, the valuation. And it's a very
important role.
In counties with 70,000 population and greater, the board
oversees the whole process. So it's a very important role. Primarily
appoints the magistrates. The magistrates will hear each of the cases.
And, at the end of the season, if you will, at the end of the tax year in
March we will have our final meeting at which the -- all of the
magistrate decisions will be reviewed in advance and then adopted,
Page 7
August 1, 2016
and aop d ted as the final decisions.
So critical process and we thank you for, you know, your
participation in the process.
We have a proposed resolution just to adopt internal operating
procedures. It's 10 -- Item 10(B). And we ask that -- this is just to
adopt the ability for us to do internal operating procedures to
supplement the Florida Administrative Code. Can't deviate from it,
but we can add things. And there is a resolution for you to approve.
CHAIRMAN TAYLOR: Do I hear a motion?
SCHOOL BOARD MEMBER DONALDS: So moved.
CHAIRMAN TAYLOR: Second?
CITIZEN MEMBER EARNEY: Second.
CHAIRMAN TAYLOR: Second.
Any discussion?
All those in favor?
SCHOOL BOARD MEMBER DONALDS: Aye.
CITIZEN MEMBER POTEET: Aye.
CHAIRMAN TAYLOR: Aye.
CITIZEN MEMBER EARNEY: Aye.
CHAIRMAN TAYLOR: Those opposed?
(No response.)
CHAIRMAN TAYLOR: The ayes have it.
You are on a roll, sir.
MR. MOREY: Thank you.
Okay. Next -- okay. Good cause determination. So from time
to time things come up, such as someone will file a petition after the
deadline. In that case a determination has to be made whether the late
filer had good cause or could demonstrate that it was beyond their
control, for some completely unforeseen reason something completely
beyond their control. And it has happened. We have had folks
become ill. We have had folks have issues with their home, you
Page 8
August 1, 2016
know, some kind of hazard with their home. We have had
miscommunications between the county and the taxpayer. So in that
event we can we have that discretion.
In the past we have appointed -- you have appointed legal counsel
to determine the good cause for late-filed petitions, and then we
designate the VAB clerk to determine good cause for rescheduling a
hearing.
So we would ask that you approve -- approve the designation of
legal counsel to determine good cause for the late filing of petitions.
CHAIRMAN TAYLOR: I make a motion to approve the clerk
in this position.
CITIZEN MEMBER POTEET: I have a couple questions.
CHAIRMAN TAYLOR: Can we get a second?
CITIZEN MEMBER POTEET: Yeah.
CHAIRMAN TAYLOR: You'll get a second on it?
CITIZEN MEMBER POTEET: I'll second it for purposes of
discussion.
CHAIRMAN TAYLOR: Okay.
CITIZEN MEMBER POTEET: Is this the same policy we used
last year?
MR. MOREY: Yes.
CITIZEN MEMBER POTEET: And did we have any issues last
year?
MR. MOREY: We -- we had some late-filed petitions and we
had -- I believe some may have been granted and several were not
granted, and the issues that come up, just folks not happy when we say
no, when we don't believe that they had good cause. For example, if
someone is traveling, someone just puts it aside and forgets. It's hard
to find a good cause. We really take a look at it.
But, yeah, we probably had some folks that were unhappy. It
happens.
Page 9
August 1, 2016
CHAIRMAN TAYLOR: Any other discussion?
CITIZEN MEMBER POTEET: And what is their recourse?
MR. MOREY: Their recourse -- they -- folks can
certainly -- they can petition the courts. They can appeal. They can
petition the courts. They can have recourse.
SCHOOL BOARD MEMBER DONALDS: Can they come
here for good cause?
MR. MOREY: They can't come before this board for good cause
because, by the time that the board is -- it would be sitting it would be
well after the filing deadlines.
CHAIRMAN TAYLOR: Any other questions?
All right. We have a motion on the floor and a second.
All those in favor?
SCHOOL BOARD MEMBER DONALDS: Aye.
CITIZEN MEMBER POTEET: Aye.
CHAIRMAN TAYLOR: Aye.
CITIZEN MEMBER EARNEY: Aye.
CHAIRMAN TAYLOR: Those opposed, like sign?
(No response.)
CHAIRMAN TAYLOR: Unanimous.
Thank you very much.
MR. MOREY: And then the VAB Clerk to determine, for the
second hearing, rescheduling. So the first resolution just approved was
for good cause for late-filed counsel, and then this one will be good
cause for the rescheduling, which comes up a lot. That comes up a
lot. I would ask the clerk to be able to do that.
CHAIRMAN TAYLOR: I make a motion to designate the clerk
to determine good cause for second hearing reschedules.
SCHOOL BOARD MEMBER DONALDS: Second.
CHAIRMAN TAYLOR: All those in favor?
SCHOOL BOARD MEMBER DONALDS: Aye.
Page 10
August 1, 2016
CITIZEN MEMBER POTEET: Aye.
CHAIRMAN TAYLOR: Aye.
CITIZEN MEMBER EARNEY: Aye.
CHAIRMAN TAYLOR: Those opposed?
(No response.)
CHAIRMAN TAYLOR: Ayes have it. Thank you very much.
MR. MOREY: Thank you.
Next, Item 10(D) on the agenda is a proposed resolution for the
filing fee, and the filing fee is -- it's set by the state, set by the
Department of Revenue, but we do need to adopt it each year.
CHAIRMAN TAYLOR: Motion to approve.
Do I hear a second?
CITIZEN MEMBER EARNEY: Second.
SCHOOL BOARD MEMBER DONALDS: Second.
CHAIRMAN TAYLOR: Any discussion?
All those in favor?
SCHOOL BOARD MEMBER DONALDS: Aye.
CITIZEN MEMBER POTEET: Aye.
CHAIRMAN TAYLOR: Aye.
CITIZEN MEMBER EARNEY: Aye.
CHAIRMAN TAYLOR: Those opposed, like sign.
(No response.)
CHAIRMAN TAYLOR: Again, carried unanimously.
MR. MOREY: And, just for the record, that amount, the filing
fee is $15 for each separate parcel that's being addressed.
Next item, just some reference materials, all of the VAB
materials, training modules, administrative code applicable to the
proceedings, Florida general laws that apply. Everything is on
www.MyFloridaLegal.com. Everything -- and also the Department of
Revenue website. Everything about Sunshine Law. Everything
about Florida Administrative Code. Everything about, again, general
Page 11
August 1, 2016
laws that apply.
What -- very critical piece is the uniform policies and procedure
manuals relative to the VAB process. It's a very thick, voluminous
piece, and everything you want to know about the process is in it, and
that can be found at www.DORMyFlorida.com/DOR/property/VAB.
And you'll find that in there in PDF form. It has everything laid out.
And then information for taxpayers regarding Florida's property
tax system, the Value Adjustment Board process and anything about
property appraising and the general property brochure is available at
www.DOR.MyFlorida.com/DOR/property/taxpayers. And
again -- well, everything -- the system and procedures are right there at
the ready.
Item 10(F). Just a quick summary. 2015, there was 635
petitions, and so good number, but if we kind of look a little bit
historically, 392 in 2014, 616 in '13, 770 in 2012, 892 in '11, and you
can see 2010, 2009, considerable numbers. 1,528 in 2010 and 1,775
in 2009, so it's 635 last year. Who knows. We don't know.
What-- but we will be prepared nonetheless.
Some dates of importance. This is critical for folks at home and
taxpayers to know, and that the trim notice is scheduled to be mailed
on August 18th. That comes out from the property appraiser's staff.
And the deadline to file petitions, if a taxpayer wants to challenge that
notice, challenge the valuation of their property, Monday, September
12th. That's 25 days. This is set by statute. It's 25 days after the
notice is mailed. So if that's the critical date, Monday, September
12th, 5:00 p.m. is the deadline.
These things can be filed electronically. Many of them are. Most
folks used Internet base, file electronically. They can certainly be
brought in person. But that is the critical deadline.
So if you miss that date you have to demonstrate that there was a
legitimate reason why you were late.
Page 12
August 1, 2016
Next critical date is the next regular VAB meeting, which is
scheduled for Monday, October 10th, 2016, at 9:00 a.m.
The magistrate hearings will be conducted between October
through January. And usually that's plenty of time to get through
everything, and we can set additional dates and extend that, if
necessary, if the caseload is such that we need additional time.
And right now the proposed date -- this is this can be flexible, and
we can shore this up when we get together in October, but right now
the proposed date is -- for the final VAB meeting at which we would
adopt all of magistrate decisions and have the final assessments
determined, right now that is March 13th, 2017, at 9:00 a.m.
SCHOOL BOARD MEMBER DONALDS: I think we have the
same issue as we had last year, that that's on spring break --
MR. MOREY: Is that spring break?
SCHOOL BOARD MEMBER DONALDS: -- from the schools.
So I won't be here, but I can see if another school board member can
represent the board, if that's the date that works for everyone.
MR. MOREY: Okay. Again, that's proposed, so we
can -- anybody else foresee problems with that particular date?
CITIZEN MEMBER POTEET: I could have a problem with
spring break.
MR. MOREY: Spring break.
CITIZEN MEMBER POTEET: It's my last year.
CHAIRMAN TAYLOR: Last one.
CITIZEN MEMBER POTEET: A senior in high school. And
I'm sure he's going to want to do something.
MR. MOREY: Yeah.
CHAIRMAN TAYLOR: With dad?
CITIZEN MEMBER POTEET: Maybe.
CHAIRMAN TAYLOR: Wow. That's a good kid.
MR. MOREY: We can -- I can certainly explore those other
Page 13
August 1, 2016
dates with the Clerk's Office.
CITIZEN MEMBER POTEET: Thank you.
MR. MOREY: Item 12 on the agenda, any public comment? I
don't see any members of the public here.
And so that really concludes our Organizational Meeting of the
VAB.
Again, thank you all. It's important. This is required for us to
do at the beginning of each tax season, and I appreciate your service.
CHAIRMAN TAYLOR: Thank you.
CITIZEN MEMBER POTEET: Thank you.
SCHOOL BOARD MEMBER DONALDS: Thank you.
CHAIRMAN TAYLOR: Meeting adjourned.
(Sine Die)
* * * * *
Page 14
August 1, 2016
There being no further business for the good of the County, the
meeting was adjourned by order of the Chair at 9:20 a.m.
VALUE ADJUSTMENT BOARD
,
1/1-cez 46/°/7.6
CHAIRMAN
ATTEST:
DWIGHT E. BROCK, CLERK
(7), ,AWAk A-4, t-
Attest as to Chairman's
signature only:
These minutes approved by the Board on lo /10 It (
as presented ,/ or as corrected
TRANSCRIPT PREPARED ON BEHALF OF U.S. LEGAL
SUPPORT BY ELIZABETH BROOKS, REGISTERED
PROFESSIONAL REPORTER/NOTARY PUBLIC.
Page 15