Agenda 09/28/2010 Item #16J 3
Agenda Item No. 16J3
September 28, 2010
Page 1 of 3
Executive SUmmary
Recommendation to Authorize the Extension of the Tax Roll Before Completion of the Value
Adjustment Board Hearings Pursuant to Section 197.323, F.S., and Tax Collector's Request.
OBJECTIVE: Grant the Collier County Tax Collector's request and order the tax roll to be
extended prior to completion of the Value Adjustment Board ("VAB") hearings for the 2010 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 V AB. Pursuant to this legislative mandate,
the Collier County V AB 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 V AB. The V AB convened on September 22, 20 I 0 and will
meet in April 2011 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 I." Because all V AB hearings cannot be
completed until April 201 L the Tax Collector has requested pursuant to Section 197.323 that the
Board authorize the extension of the roll. This will allow the Tax Collector to proceed with the
issuance of tax notices by November I. The Value Adjustment Board will meet in April 20 II to
confirm all recommendations and issue all final decisions. Any adjustment to tax liability arising
out of this final meeting will be resolved by the Tax Collector using the same procedure for the
correction of tax bill errors.
This item is legally sufficient for Board action.
FISCAL IMPACT: There is no direct cost to the County's General Fund related to approval of
this request. And while there may be some additional administrative costs incurred by the Property
Appraiser and the Tax Collector, these costs do not impact the County's General Fund.
GROWTH MANAGEMENT IMPACT: None.
RECOMMENDATION: That the Board of County Commissioners order the extension of the
2010 tax roll pursuant to Section 197.323, F.S., prior to completion of the Value Adjustment Board
hearings for the 2010 Tax Year.
PREPARED BY: Jennifer B. White, Assistant County Attorney, Office of the County Attorney
Agenda Item No, 16J3
September 28,2010
Page 2 of 3
COLLIER COUNTY
BOARD OF COUNTY COMMISSIONERS
Item Number:
Item Summary:
16J3
Recommendation to Authorize the Extension of the Tax Roll Before Completion of the Value
Adjustment Board Hearings Pursuant to Section 197.323, F.S., and Tax Collector's Request.
9/28/20109:00:00 AM
Meeting Date:
Prepared By
Jennifer White Assistant County Attorney Date
County Attorney County Attorney 9116120102:22:58 PM
Approved By
Jennifer White Assistant County Attorney Date
County Attorney County Attorney 9116/20102:38 PM
Approved By
Jeff Klatzkow County Attorney Date
9/16120105:03 PM
Approved By
OMS Coordinator Date
County Manager's Office Office of Management & Budget 9/17120109:36 AM
Approved By
Randy Greenwald Management/Budget Analyst Date
Office of Management &
Budget Office of Management & Budget 9/17/20109:46 AM
Approved By
Leo E. Ochs, Jr. County Manager Date
County Managers Office County Managers Office 9/191201010:24 AM
Aoenda Item No. 16J3
'September 28, 2010
Page 3 of 3
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44'W1~' ~~ CRe.
Collier County Tax Collector
Sep~mher 15,2010
Board of County Commissioners of Collier County
Harmon Turner Building
3301 East Tamiami Trail
Naples, FL 34112
Rc: 20\ 0 Tax Roll
Dear Commissioners:
I have been advised that because of the legislative requirements regarding Special
Magi~tra\es and the Value AdJusnnent Board and the volwne of petitions expected tltis year, the
Value Adjustment Board hearings wi J extended into lute spring. As a result, tills will delay the date
upon which the Property Appr..i,<:,'s Office will be delivering the final 2010 tax informalion to the
Office of the Tax Collector.
Based on these cirwmst3Jlees. 1 am requesting that the Board of County Commissioners
order that the tax roll be extended pursuant 10 Section J 97.323, Florida Statutes. It is my
understanding that this extension of the roll will allow my office to resolve any tax liability issues
that are subsequently altered by the Value Adjustment Board using the prDcedures for the correction
of errors,
County Tax Collector
Courthouse Complex - Bldg. C-1 - Naples, Florida 34112-4997
239-252,8171 WW\ol'.rollierlax.com
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