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VAB Minutes 07/09/2021 - Org MeetingJuly 9, 2021 Page 1 TRANSCRIPT OF THE MEETING OF THE VALUE ADJUSTMENT BOARD ORGANIZATIONAL MEETING Naples, Florida, July 9, 2021 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: Chairman: Burt Saunders, BCC Member Andy Solis, BCC Member Erick Carter, School Board Member Jill Rosenfeld, Homestead Citizen Member ALSO PRESENT: Holly E. Cosby, Esq., VAB Legal Counsel Annabel Ybaceta, Property Appraiser’s Office Jennifer Earle, Property Appraiser’s Office July 9, 2021 Page 2 MS. COSBY: We do have a hot mic. CHAIRMAN SAUNDERS: Now the meeting of the Value Adjustment Board will come to order. I'm going to turn it over to you for the roll call, and -- MS. COSBY: Yes, sir. Okay. Good morning, everyone. This is Holly Cosby, Value Adjustment Board Counsel. On the agenda we'll start with the roll call and Pledge of Allegiance. Let's go with the Pledge of Allegiance first, and then we'll do roll call. And I'll lead. (The Pledge of Allegiance was recited in unison.) MS. COSBY: Thank you, everyone. And if we'll go ahead and do roll call on the record starting with Ms. Rosenfeld, please. HOMESTEAD MEMBER ROSENFELD: Hi. Jill Rosenfeld. MS. COSBY: And you are our -- HOMESTEAD MEMBER ROSENFELD: Oh, I am the Alternate Homestead Citizen Member. MS. COSBY: Thank you. COMMISSIONER SOLIS: Good morning. Andy Solis, County Commissioner for District 2. CHAIRMAN SAUNDERS: Burt Saunders, County Commissioner for District 3. MS. COSBY: Thank you. SCHOOL BOARD MEMBER CARTER: Erick Carter, School Board Member for District 4. MS. COSBY: Wonderful. Thank you. And, again, I'm Holly Cosby, Value Adjustment Board Counsel. Moving on to No. 2 on the agenda. I will advise that pursuant to Florida Statute 194.015, we do have quorum here today. And I will also advise for the record that I have reviewed the Affidavit of Publication that is included in the agenda. I find it sufficient to July 9, 2021 Page 3 proceed. And I will just announce also that in No. 2 we have present the executive summary and the statute with regards to quorum. And then we will move on to Item 3. We've already gone ahead and introduced everyone here that is present for the Board today. And in -- on Item No. 3, we do have the executive summary, the rule, 12D-9.013, and we have contact information for our board included in Item No. 3. And that's for 3A. And then 3B, we do have our Clerk of Court here today and also our clerk designee. If you-all would like to step up to the podium, or I can just announce your names on the record. MS. KINZEL: That's fine. MS. COSBY: Okay. We have the Clerk to the Board, the Honorable Crystal K. Kinzel, and we have the Clerk's Designee, Derek Johnssen, who's VAB Administration Lead. Moving on to Item C, which is confirmation of Board of County Commissioner school board appointed members. As Mr. Kezeske's not present today, I can't do that for him, but I do want to double-check with Ms. Rosenfeld. Pursuant to Florida Statute 194.015 and 12D -- Florida Administrative Code 12D-9.004, Ms. Rosenfeld, can you just advise on the record, are you still homesteaded in Collier County? HOMESTEAD MEMBER ROSENFELD: Yes, I am still Homesteaded in Collier County. MS. COSBY: Wonderful. And do you represent any governmental entity or work for any taxing authority? HOMESTEAD MEMBER ROSENFELD: No, I do not. MS. COSBY: Okay. And during this VAB session, which would start today and probably end around February or March of 2022, do you intend to represent any taxpayers in the administrative taxing process? HOMESTEAD MEMBER ROSENFELD: No, I do not. July 9, 2021 Page 4 MS. COSBY: Okay. Thank you. You do continue to qualify, and we appreciate you being here today. Moving on to Item No. 4. Pursuant to the executive summary included and the Florida Statute 194.015, we do need a chair. That chair needs to be appointed today by the Board. I would need to entertain a motion for that chair, and that chair needs to be a commissioner. COMMISSIONER SOLIS: I'll make a -- I'll motion that the Honorable Burt Saunders -- CHAIRMAN SAUNDERS: You're not recognized. COMMISSIONER SOLIS: -- be the chair. CHAIRMAN SAUNDERS: All right. I'll accept that motion. Is there a second? SCHOOL BOARD MEMBER CARTER: I'll second the motion. CHAIRMAN SAUNDERS: Any other nominations? (No response.) CHAIRMAN SAUNDERS: All in favor, signify by saying aye. HOMESTEAD MEMBER ROSENFELD: Aye. COMMISSIONER SOLIS: Aye. CHAIRMAN SAUNDERS: Aye. SCHOOLBOARD MEMBER CARTER: Aye. MS. COSBY: Okay. Sir, Chairman, then, it is now your duty to appoint a vice chair. There's no motion needed. You just need to appoint someone on the Board. It can be anybody. It doesn't need to be a commissioner. CHAIRMAN SAUNDERS: (Indicating.) SCHOOL BOARD MEMBER CARTER: I'll be vice chair. CHAIRMAN SAUNDERS: Mr. Carter. MS. COSBY: Let the record show that Commissioner Saunders has appointed Erick Carter, school board member, as our July 9, 2021 Page 5 Vice Chair. And I will turn the agenda over to you now, sir, Chairman. CHAIRMAN SAUNDERS: And that leaves us at? MS. COSBY: Number 5. CHAIRMAN SAUNDERS: Number 5. Oh, so we need a motion to approve today's agenda. SCHOOL BOARD MEMBER CARTER: I motion to approve today's agenda. CHAIRMAN SAUNDERS: Is there a second? HOMESTEAD MEMBER ROSENFELD: Second. CHAIRMAN SAUNDERS: All in favor, signify by saying aye. HOMESTEAD MEMBER ROSENFELD: Aye. COMMISSIONER SOLIS: Aye. CHAIRMAN SAUNDERS: Aye. SCHOOLBOARD MEMBER CARTER: Aye. CHAIRMAN SAUNDERS: That passes unanimously. We move on to No. 6, recommendation to reaffirm by resolution the appointment of the following: VAB legal counsel. So we need a motion for the reappointment of our legal counsel. SCHOOL BOARD MEMBER CARTER: I motion to affirm legal counsel. HOMESTEAD MEMBER ROSENFELD: I'll second. CHAIRMAN SAUNDERS: We have a motion and a second. All in favor, signify by saying aye. HOMESTEAD MEMBER ROSENFELD: Aye. COMMISSIONER SOLIS: Aye. CHAIRMAN SAUNDERS: Aye. SCHOOLBOARD MEMBER CARTER: Aye. CHAIRMAN SAUNDERS: All opposed? (No response.) CHAIRMAN SAUNDERS: That passes unanimously. July 9, 2021 Page 6 MS. COSBY: We'll call that Resolution No. 1, 2021-01. CHAIRMAN SAUNDERS: Item No. 7, Recommendation to reaffirm by resolution the appointment of the VAB special magistrates for the tax year 2021. We have -- I think everybody has the list there. There's four. Is there any discussion on that list? (No response.) CHAIRMAN SAUNDERS: Then we need a motion. HOMESTEAD MEMBER ROSENFELD: I'll make a motion. SCHOOL BOARD MEMBER CARTER: I'll second. CHAIRMAN SAUNDERS: We have a motion and a second to approve the list as presented. All in favor, signify by saying aye. HOMESTEAD MEMBER ROSENFELD: Aye. COMMISSIONER SOLIS: Aye. CHAIRMAN SAUNDERS: Aye. SCHOOLBOARD MEMBER CARTER: Aye. CHAIRMAN SAUNDERS: All opposed? (No response.) CHAIRMAN SAUNDERS: That passes unanimously. Number 8. MS. COSBY: Back up for one second. I'm sorry, Commissioner. On Item No. 7, that resolution, we will call that Resolution 2021-02. CHAIRMAN SAUNDERS: All right. Number 8, we have obtaining the alternate special magistrates. Do we have a list of those? MS. COSBY: They are attached, sir. They are attached as a Department of Revenue list of qualified persons that have taken the training last year. CHAIRMAN SAUNDERS: Is there a motion? SCHOOL BOARD MEMBER CARTER: I motion. CHAIRMAN SAUNDERS: All right. July 9, 2021 Page 7 HOMESTEAD MEMBER ROSENFELD: Second. CHAIRMAN SAUNDERS: We have a motion and a second. All in favor, signify by saying aye. HOMESTEAD MEMBER ROSENFELD: Aye. COMMISSIONER SOLIS: Aye. CHAIRMAN SAUNDERS: Aye. SCHOOLBOARD MEMBER CARTER: Aye. CHAIRMAN SAUNDERS: All opposed? (No response.) CHAIRMAN SAUNDERS: That passes unanimously. We need a motion to approve the minutes of the VAB -- it says VAB record. MS. COSBY: Yes, that's the minutes from the 2021 -- CHAIRMAN SAUNDERS: Oh, I'm sorry. MS. COSBY: -- final meeting. CHAIRMAN SAUNDERS: Yep. For the 2021, the February 11th, 2021, meeting. MS. COSBY: Yes, and that would be the final meeting for the 2020 session. SCHOOL BOARD MEMBER CARTER: I motion to approve. COMMISSIONER SOLIS: Second. CHAIRMAN SAUNDERS: We have a motion and a second. All in favor, signify by saying aye. HOMESTEAD MEMBER ROSENFELD: Aye. COMMISSIONER SOLIS: Aye. CHAIRMAN SAUNDERS: Aye. SCHOOLBOARD MEMBER CARTER: Aye. CHAIRMAN SAUNDERS: And that passes unanimously. Item No. 10, Department of Revenue 2021 VAB training. MS. COSBY: This is informational for the Board. The Department of Revenue does put out training every year for the July 9, 2021 Page 8 Value Adjustment Board. Magistrates are required to take that training. I am required to take that training. If I do, I do that in your stead. You are welcome to do it if you'd like to, but it's about 20 hours. CHAIRMAN SAUNDERS: I think Commissioner Solis should take that training so he can advise the Board. SCHOOL BOARD MEMBER CARTER: I second that motion. MS. COSBY: But I have recommended that our administration take that training, and they will do so this year as well, to my knowledge. But I do take it every year. I try to get a 100 on the exam. Typically I get between a 96 and 100. So I can assure you I'm knowledgeable in the process. But just to advise the Board that that is required every year by the department to put out, and it will be put out. It's not out yet. CHAIRMAN SAUNDERS: All right. Then we'll move on to Item No. 11, and I'll turn this over to our attorney also to go through those items. MS. COSBY: Absolutely. Okay. So we're moving on to Item 11A. Under 11A, it's a general overview of the Value Adjustment Board rule in the Florida property tax system including a process for complaints, the newly adopted legislative changes that affect the VAB process, et cetera. And under that No. 11A, we have an executive summary, a three-page document that is an overview of the taxing process, we have Florida Statute 194, Department of Revenue web pages with regards to the process, Taxpayers Bill of Rights, Value Adjustment Board Department of Revenue calendar, Property Tax Oversight Map, and Department of Revenue Property Tax Oversight Information Sheet. These are things that we're required to just provide during this organizational meeting and have available to the July 9, 2021 Page 9 public and on our website. Moving on to Item 11B. We do need a motion, and this would be with regards to adopting internal operating procedures and then supplement Chapter 12D-9, Florida Administrative Code, and I will advise somewhat what this is about. Last year we talked about some internal operating procedures. I don't know if the Board will remember this but, unfortunately, the wrong version made it into the agenda, and we pivoted, and the Board provided me the opportunity to continue to work with Value Adjustment Board administration on two items that the -- that the Value Adjustment Board would like to have as local policies that are not within the code itself. These don't extend, but it helps where they're vague, and I'll explain where they're vague and what we would need. One of those is the Axia upload of evidence issue. We discussed this with the Property Appraiser lightly, because we have to be very careful not to allow the Property Appraiser to advise the VAB in any way or be part of the organization or anything with regards to operations of VAB. But there is a place where we did need to make sure that they were aware what we were asking. And so what happened last year was a petitioner put -- a petitioner rep uploaded evidence into the Axia system okay. And when they did that, they had an expectation -- and I don't know why, because they're regular property tax reps and this is not evidence exchange. But they had an expectation that doing so started the evidence exchange process between them and the Property Appraiser, and that's not the case. And what I don't want to do is get into telling the Property Appraiser what to put in their own documentation, what they're going to be communicating to a taxpayer. But as the VAB goes, we need to make sure that we are clear to anybody that uploads evidence into July 9, 2021 Page 10 the Axia system that that does not start the evidence exchange process, and there really wasn't anywhere that it specifically said that. So we have that in -- I've been representing Lee -- Lee County for a very long time, so we've had something very similar in Lee County, and what I did was try to bring it here just so that we clarify that process a little. And I will -- if the Property Appraiser wants to weigh in on this at all, I don't -- maybe public comment would be where you would discuss this, unless there's -- you take any serious issue. But at this point I will advise on the record that what is included in this packet as far as those proposed local policies for the exchange, the evidence upload into Axia, is something that their attorney has already looked at. We have not made any modifications since other than I think we relabeled it because he made a suggestion of what we should call it so that it was a little more accurate, and I took that into advisement. I thought that was a very good idea. But, otherwise, what I'm putting in front of you today is something that they were -- that the attorney -- their attorney was comfortable with. CHAIRMAN SAUNDERS: All right. Any comments? MS. YBACETA: No. CHAIRMAN SAUNDERS: Okay. MS. COSBY: The other local policies that are included in this packet would be the telephonic procedures. Again, something that's very vague in the Florida Administrative Code. But as a result of COVID last year and some executive orders by the Governor, we were permitted to operate the Value Adjustment Board remotely until December 15th of 2020. As a result, though, Collier County had never held any remote hearings, and so it's helpful -- now that they've done so, it's helpful to have some telephonic procedures in place where the rule is lacking so that -- just things can flow more easily. So we have to put these in front of you in order for you -- in July 9, 2021 Page 11 order to use these local policies. But I can tell you that they do not abrupt the rules in any way, shape, or form. CHAIRMAN SAUNDERS: Okay. MS. COSBY: And if you have any questions about any of them, please, by all means, I would love to answer those. CHAIRMAN SAUNDERS: All right. MS. COSBY: If there are none, I will advise that under 11B we do have Florida Administrative Code Rule 12D-9.005, 12D-9.020. We do have the resolution which, if approved, we will call that Florida VAB Resolution 2021-03. We have the local policies and procedures with regards to the evidence upload. We have local policies and procedures with regards to telephonic hearings and four local forms that would supplement those policies. Again, just for ease of operation. Do we have any -- CHAIRMAN SAUNDERS: Are there any questions from the Board? (No response.) CHAIRMAN SAUNDERS: Then we need a motion to approve the resolution -- MS. COSBY: We need a motion to approve, and then we have one final local policy with regards to just providing evidence. That's actually specifically reflected into the -- in the resolution itself, and that's the same every year. This is not something new. This has been in this resolution every year. SCHOOL BOARD MEMBER CARTER: I motion to approve the resolution. HOMESTEAD MEMBER ROSENFELD: Second. CHAIRMAN SAUNDERS: We have a motion and a second. Any discussion? (No response.) July 9, 2021 Page 12 CHAIRMAN SAUNDERS: All in favor, signify by saying aye. HOMESTEAD MEMBER ROSENFELD: Aye. COMMISSIONER SOLIS: Aye. CHAIRMAN SAUNDERS: Aye. SCHOOLBOARD MEMBER CARTER: Aye. CHAIRMAN SAUNDERS: All opposed? (No response.) CHAIRMAN SAUNDERS: That passes unanimously. MS. COSBY: Moving on with our good cause determinations. We've got 11C-1. We do need a motion from the Board to allow myself as legal counsel to determine good cause for late filed petitions for the 2021 tax year. CHAIRMAN SAUNDERS: All right. Any questions? (No response.) CHAIRMAN SAUNDERS: Then we need a motion. SCHOOL BOARD MEMBER CARTER: I motion to have Holly do the good cause. CHAIRMAN SAUNDERS: Okay. COMMISSIONER SOLIS: Second. CHAIRMAN SAUNDERS: We have a motion and a second. Any discussion? (No response.) CHAIRMAN SAUNDERS: Seeing none, all in favor, signify by saying aye. HOMESTEAD MEMBER ROSENFELD: Aye. COMMISSIONER SOLIS: Aye. CHAIRMAN SAUNDERS: Aye. SCHOOLBOARD MEMBER CARTER: Aye. CHAIRMAN SAUNDERS: All opposed? (No response.) CHAIRMAN SAUNDERS: That passes unanimously. July 9, 2021 Page 13 MS. COSBY: Moving on to 11C2, and we have an executive summary for that as well. Recommendation to designate VAB clerk to determine good cause for hearing reschedules with myself as legal counsel providing guidance for the 2021 tax year. So that administration would be handling the rescheduling, but if there's any questions, they certainly do defer to me. CHAIRMAN SAUNDERS: All right. And you want a motion to approve that? MS. COSBY: Yes, sir. CHAIRMAN SAUNDERS: Is there a motion? COMMISSIONER SOLIS: So moved. SCHOOL BOARD MEMBER CARTER: Second. CHAIRMAN SAUNDERS: We have a motion and a second. All in favor, signify by saying aye. HOMESTEAD MEMBER ROSENFELD: Aye. COMMISSIONER SOLIS: Aye. CHAIRMAN SAUNDERS: Aye. SCHOOLBOARD MEMBER CARTER: Aye. CHAIRMAN SAUNDERS: All opposed? (No response.) CHAIRMAN SAUNDERS: That passes unanimously. MS. COSBY: Okay. CHAIRMAN SAUNDERS: Moving on to D. MS. COSBY: 11D, we have also an executive summary and a resolution. If passed, we will call this VAB Resolution 2021-04, and this would be to adopt a VAB petition $15-dollar filing fee pursuant to Florida Statute 194.013. CHAIRMAN SAUNDERS: All right. I'll make the motion to approve that. SCHOOL BOARD MEMBER CARTER: Second. CHAIRMAN SAUNDERS: We have a motion and a second. July 9, 2021 Page 14 All in favor, signify by saying aye. HOMESTEAD MEMBER ROSENFELD: Aye. COMMISSIONER SOLIS: Aye. CHAIRMAN SAUNDERS: Aye. SCHOOLBOARD MEMBER CARTER: Aye. CHAIRMAN SAUNDERS: All opposed? (No response.) CHAIRMAN SAUNDERS: That passes unanimously. 11E. MS. COSBY: Moving on to 11E. Under that item, we do have present an executive summary, Florida Statute 197.323, Florida Statute 193.122, and then the DR-488p forms. That would be one for real property and one for tangible property, and we need to -- it's an initial certification of the Value Adjustment Board, and the Chair would sign these at the end of this meeting. CHAIRMAN SAUNDERS: I'm make a motion to approve. SCHOOL BOARD MEMBER CARTER: Second. CHAIRMAN SAUNDERS: We have a motion and a second. All those in favor, signify by saying aye. HOMESTEAD MEMBER ROSENFELD: Aye. COMMISSIONER SOLIS: Aye. CHAIRMAN SAUNDERS: Aye. SCHOOLBOARD MEMBER CARTER: Aye. CHAIRMAN SAUNDERS: All opposed? (No response.) CHAIRMAN SAUNDERS: That passes unanimously. Move on to 11F. MS. COSBY: Moving on to 11F. We have a -- under that item, we have an executive summary, Florida Administrative Code 1B-24, Florida Administrative Code 12D-9.034, and records destruction guidelines, and we would request approval for the July 9, 2021 Page 15 destruction of VAB records in accordance with General Records Schedule GS1-SL for the 2015 VAB tax year records. And I will advise the Board, for the record as well, that I did communicate with VAB administration and ask if anything in this -- what we're looking to destroy, if there's litigation still pending on anything, and they have advised there is not. CHAIRMAN SAUNDERS: We need a motion to approve. SCHOOL BOARD MEMBER CARTER: I motion. COMMISSIONER SOLIS: Second. HOMESTEAD MEMBER ROSENFELD: Second. CHAIRMAN SAUNDERS: We have a motion and a second. All in favor, signify by saying aye. HOMESTEAD MEMBER ROSENFELD: Aye. COMMISSIONER SOLIS: Aye. CHAIRMAN SAUNDERS: Aye. SCHOOLBOARD MEMBER CARTER: Aye. CHAIRMAN SAUNDERS: All opposed? (No response.) CHAIRMAN SAUNDERS: That passes unanimously. 11G. MS. COSBY: Moving on to 11G, this is a -- just informational, but there is a VAB reference sheet attached here in the agenda, and I will read the items that are included in our packet. These are also on the Value Adjustment Board website for the Board, and they are present here in the room today, and that would be Florida Government in the Sunshine Manual, Rule Chap 4 -- Administrative Code Chapter 12D-9, Department of Revenue VAB forms that are approved by the Department of Revenue, Florida Administrative Code 12D-10, Florida Administrative Code 12D-51.001, 51.002, 51.003, Department of Revenue Uniform Policies and Procedures Manual and other legal resources and reference materials, and then July 9, 2021 Page 16 we have Florida Statutes, Chapters 119, 286, 192, 193, 194, 195, and 196. CHAIRMAN SAUNDERS: Thank you. Any questions? (No response.) CHAIRMAN SAUNDERS: Everybody read all that material, I assume. For the record, we've all read it. MS. COSBY: I have. Thank you. Okay. Moving on to 11H, we have Value Adjustment Board 2020 expense report with regards to 778 petitions that were filed for the 2020 VAB session. We have given you a truncated report; it's much easier to comprehend and understand. But if the Board has any questions with regards to that budget, I can advise that I have approved that form as to form and function, but as far as the content of it, we're going to look to the Value Adjustment Board administration for any answers on the money. CHAIRMAN SAUNDERS: Any questions from the Board? (No response.) CHAIRMAN SAUNDERS: No. Then we'll move on to VAB dates of importance. MS. COSBY: Okay. Under Item No. 12, we have an executive summary and a projected schedule of hearings. This is usually an estimate, and typically we do go beyond the schedule that's included in the agenda. But we have here that the TRIM notice is expected to be mailed Monday, August 16th by the Property Appraiser, which would make the deadline to file petitions Friday, September 10th this year. Our next VAB meeting for special meeting would be October 4th, as long as the Board is available, but that would only be if we have some sort of urgency or if we need to appoint an alternate special magistrate; otherwise, we would -- we're hoping to conclude this session on February 28th, 2022. July 9, 2021 Page 17 CHAIRMAN SAUNDERS: Have we checked that date, February 28th, with all the Board members? MS. COSBY: I don't know that administration has looked at that yet. That's just an anticipated date. CHAIRMAN SAUNDERS: Okay. All right. MS. COSBY: But if you want to look at your schedules now, we can. SCHOOL BOARD MEMBER CARTER: I'm doing that right now. CHAIRMAN SAUNDERS: Yeah. Let's do that real quickly, then, just to... MS. COSBY: Sure. COMMISSIONER SOLIS: I can say that on October -- well, October 4th I have a conflict. MS. COSBY: Okay. COMMISSIONER SOLIS: I've got to be in Atlanta. So it's October 4th or February 28th? MS. COSBY: No, sir. October 4th would be if we need -- if we need something, then it will be October 4th and February 28th. This October 4th is less than likely because we do have a solid special magistrate roster, but if we wind up having any conflicts or anything, then we would have to set a special meeting. But, again, that would happen -- we could do that at the Board's availability. We can change it to a different date. So you're advising that October 4th you're not available, Commissioner Solis? COMMISSIONER SOLIS: October 4th I have a conflict. MS. COSBY: Commissioner Saunders, is that you as well? CHAIRMAN SAUNDERS: I was just looking at February 28th, and I'm okay on the 28th. I'll go back to October. I had not looked at that. I'm available on October 4th and on February 28th. July 9, 2021 Page 18 MS. COSBY: Commissioner Solis, does the February 28th look good for you? COMMISSIONER SOLIS: Yes. MS. COSBY: Mr. Carter? SCHOOL BOARD MEMBER CARTER: Yeah, I'm good for both dates. MS. COSBY: Okay. Perfect. Thank you. Ms. Rosenfeld? HOMESTEAD MEMBER ROSENFELD: I'm fine. MS. COSBY: Wonderful. Thank you. Okay. Thank you. And moving on to 12D, magistrate hearings are anticipated to begin October. Well, they will begin in October, and hopefully we close in December, but we probably will not. We already discussed the VAB tentative final meeting date. Moving on to Item 13, and this is something that I've got to run through. I'm going to run through it as fast I can, but these are -- in your agenda packet you'll see that I have an additional compliance checklist. These are items that we need to ensure are met either prior to or during this organizational meeting. So I'm going to go through the things that I need to finalize at this meeting today that I could not do previously. I will advise -- COMMISSIONER SOLIS: Just be kind to our court reporter. MS. COSBY: I am so sorry. I do speak fast. I will -- okay. The selection of special magistrates was based solely on the proper experience and qualifications, and neither the Property Appraiser nor any petitioners influence the selection of special magistrates. I will advise that on the record. I will advise on the record that the Value Adjustment Board is willing to consider any written complaint filed with respect to a July 9, 2021 Page 19 special magistrate by any party citizen. I will advise that all procedures and forms of the Board and special magistrates are in compliance with Florida Statute 194 and Florida Administrative Code 12D-9. Am I going slow -- okay. I'm so sorry. I will advise that the Value Adjustment Board held this organizational meeting prior to holding any VAB hearings. I will advise on the record that we definitely appointed and ratified magistrates; we introduced the VAB clerk designee and the clerk. I will advise that all local administrative procedures and forms of the Board or special magistrates are available to the public, special magistrates, and Board members available here in the meeting today and on the website of the Board clerk. I will advise that all local procedures are ministerial in nature and are not inconsistent with governing statutes, case law, Attorney General opinions, or rules of the Department of Revenue. And I will advise as well that there are three items that remain in compliance the Value Adjustment Board cannot complete today, and there are good reasons for those. The three items that we cannot complete today is that me, myself, as the Value Adjustment Board attorney, has received the Department of Revenue training and passed the corresponding exam. And the reason we have not completed that is because the training is not available yet. But once it is, I will expeditiously complete that. I will advise that all appointed special magistrates have also not received that Department of Revenue training because it's not available yet. But once they do, Value Adjustment Board administration and myself will ensure that they do complete that training prior to holding hearings here in Collier County. And, finally, I will advise that the notices that need to be July 9, 2021 Page 20 provided to all chief executive officers of each municipality when hearings are set in their municipality -- or hearings are set for properties within their municipality, those notices have not been provided to any chief executive officer yet because hearings have not been set. But once hearings are scheduled, Value Adjustment Board administration does make sure to provide notices of all those hearings in a timely matter. And with that, that does complete my compliance portion of this agenda. And you can move on to public comment. Thank you. CHAIRMAN SAUNDERS: Is there any public comment? (No response.) CHAIRMAN SAUNDERS: It doesn't look like we have a whole lot of public comment today. That's unusual; we usually have a lot of that at these meetings. Any comments from the Board members? (No response.) CHAIRMAN SAUNDERS: Then anything else that we need to do before we adjourn? MS. COSBY: Smile. Have a great day. CHAIRMAN SAUNDERS: I want to compliment you on your organizational skills. This was a very well-organized meeting. I really appreciate that. And with that, we are adjourned. MS. COSBY: I have help, by the way. ***** July 9, 2021 There being no further business for the good of the County, the meeting was adjourned by order of the Chair at 9:26 a.m. VALUE ADJUSTMENT BOARD a.04, BURT SAUNDERS, CHAIRMAN ATTEST CRYSTAL K. KINZEL, CLERK Attest as to Chairman' • signature only. These minutes accepted by the Board on kbr-alal 2bs 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