Agenda 12/13/2011 Item #16K 912/13/2011 Item 16.K.9.
Executive Summary
Approve a request by the Collier County Tax Collector, pursuant to Section 197.323, F.S., to
extend the Tax Roll before completion of the Value Adjustment Board Hearings for the 2011
Tax Year.
OBJECTIVE: Approve the Collier County Tax Collector's request to extend the tax roll prior to
completion of the Value Adjustment Board ( "VAB ") hearings for the 2011 Tax Year
CONSIDERATIONS: In 2002, the Florida Legislature amended Section 194.035, F.S., to require
all counties having a population of more than 75,000 to appoint Special Magistrates for the purpose
of taking testimony and making recommendations to the VAB. Pursuant to this legislative mandate,
the VAB has retained special magistrates to hear all petitions regarding exemptions, classifications
and real and personal property valuations. The Special Magistrates are required to make their
recommendations to the VAB. The VAB convened on October 4, 2011, and will meet on April 2,
2012, to confirm all recommendations.
Section 197.323, F.S., provides that the Board of County Commissioners "may, upon the request of
the tax collector and by majority vote, order the roll to be extended prior to completion of value
adjustment board hearings, if completion [of the hearings] would otherwise be the only cause for a
delay in the issuance of tax notices beyond November l." Because all VAB hearings cannot be
completed until April 2012, the Tax Collector has requested, pursuant to Section 197.323, F.S., that
the Board authorizes extension of the roll. When the Value Adjustment Board meets in April 2012,
it will consider all recommendations and issue all final decisions. The extension will allow any
adjustment to tax liability arising out of this final meeting to be resolved by the Tax Collector using
the same procedure for the correction of tax bill errors.
Identical requests by the Tax Collector have been made and approved by the Board over the past
several years.
FISCAL IMPACT: None.
GROWTH MANAGEMENT IMPACT: None.
LEGAL CONSIDERATIONS: This item is legally sufficient for Board action, and requires
majority support for approval. -JAK
RECOMMENDATION: That upon request of the Tax Collector, the Board of County
Commissioners orders the extension of the 2011 tax roll pursuant to Section 197.323, F.S., prior to
completion of the Value Adjustment Board hearings for the 2011 Tax Year
PREPARED BY: Jeffrey A. Klatzkow, County Attorney
Attachments: Letter from Tax Collector requesting extension, dated November 28, 2011
Packet Page -3756-
12/13/2011 Item 16.K.9.
COLLIER COUNTY
Board of County Commissioners
Item Number: 16.K.9.
Item Summary: Approve a request by the Collier County Tax Collector, pursuant to
Section 197.323, F.S., to extend the Tax Roll before completion of the Value Adjustment Board
Hearings for the 2011 Tax Year.
Meeting Date: 12/13/2011
Prepared By
Name: CrotteauKathynell
Title: Legal Secretary,County Attorney
11/29/2011 10:34:01 AM
Approved By
Name: WhiteJennifer
Title: Assistant County Attorney,County Attorney
Date: 11/29/2011 1:53:09 PM
Name: GreenwaldRandy
Title: Management/Budget Analyst,Office of Management & B
Date: 11/30/20112:13:52 PM
Name: KlatzkowJeff
Title: County Attorney,
Date: 12/1/2011 9:17:13 AM
Name: OchsLeo
Title: County Manager
Date: 12/1/20115:33:48 PM
Packet Page -3757-
12/13/2011 Item 16.K.9.
od" q, R" CFC,
Collier Counlj! Tax Collector
November 28. 2011
Honorable Fred Coyle
Chairman, Board of County Commissioners
3299 Tamiami Trail East, Suite 303
Naples, FL 34112 -5746
Re: 2011 Tax Roll
Honorable Coyle,
Due to the volume of Value Adjustment Board petitions this year, the Value Adjustment
Board hearings will extend into late spring. As a result, this will delay the date upon which the
Property Appraiser's Office will be delivering the final 2011 tax information to the Office of the
Tax Collector.
Based on these circumstances, I am requesting that the Board of County Commissioners
order that the tax roll be extended pursuant to Section 197.323, Florida Statutes. This extension of
the 2011 tax roll will allow my office to resolve any tax liability issues that are subsequently
alter 'by the Value Adjustment Board using the same procedures for the correction of errors.
S c ely.
L y H. as ollector
Col ier C *unty, Flo da
IIMMMIil
cc: Jeffrey A. Klatzkow, County Attorney
Leo Ochs, County Manager
3291 East Tamiami Trail, Naples, Florida 34112 -5738
239-252-8171 Packet Page -3758- .colliertax.com