PROPERTY APPRAISAL ADJUSTMENT BOARD MEETING
SEPTEMBER 23, 1982
The Property Appraisal Adjustment Board met on Thursday, September 23, 1982, at 9:00 a.m. in the Commissioners' Meeting Room, Lake County Courthouse, Tavares, Florida. Members present were : Commr. James R. Carson, Jr., Chairman; Commr. Glenn C. Burhans; Commr. Claude Smoak; and Mrs. Joan Brown, Lake County School Board. Others present were: Mr. Ed Havill, Property Appraiser; Mr. Harold Williams, Chief Field Appraiser; Mr. Jim Loflin, Chief Deputy to the Property Appraiser: Mr. Sanford Minkoff, County Attorney's Office; and Mary C. Grover, Secretary.
PROPERTY APPRAISER
PETITION 1982-205 John Marthinsen
PETITION 1982-206 PETITION 1982-207
PETITION 1982-208 PETITION 1982-209
PETITION 1982-210 PETITION 1982-211
PETITION 1982-212 PETITION 1982-213
Commr. Carson explained to the Board and audience that these Petitions have been postponed from yesterday's, September 22, 1982, meeting due to the confusion of the legal descriptions of the properties involved and that Mr. Marthinsen had been denied the agricultural classifications on all but Lots 4, 6, and 7.
Mr. Marthinsen was present to answer any questions the Board might have.
Mr. Havill, Property Appraiser, stated he had reviewed the applications submitted by Mr. Marthinsen. He stated that he concurs with Mr. Marthinsen that the applications cover all the properties in question and that they were filed on time. He stated he would like to discuss the applications as one group.
Mr. Loflin, Chief Deputy to the Property Appraiser, informed the Board the reason Mr. Marthinsen was denied agricultural classification was that Mr. Loflin had been out to the property and had found no evidence of livestock. He further recommended the Board withdraw the approval granted on Lots 4, 6, and 7.
Mr. Marthinsen explained to the Board that he was cultivating a tree farm. He stated that he has purchased 1,000 Red Cedars and 1,000 Northern Slash Pine. He further stated he has purchased a truck and a tree planting machine in order to begin a tree farm operation.
On a motion by Commr. Smoak, seconded by Commr. Burhans and carried unanimously, the Board upheld the Property Appraiser's recommendation and denied the agricultural classification for Petitions 1982-205 through 1982-213, which includes the properties for which the agricultural classification had previously been approved.
The Board explained to Mr. Marthinsen that there has to be a bona-fide agricultural operation in existence in order to warrant the agricultural classification and in order to receive the classification, there must be visable means of an agricultural operation that can be determined to be a potentially profitable situation.
Mrs. Brown suggested to Mr. Marthinsen that he obtain a copy of the Florida Statutes which states what would be allowed under the agricultural classification.
Discussion occurred regarding the assessments for Petitions 1982-211 through 1982-213.
Mr. Havill, Property Appraiser, informed the Board that these properties were in line with other comparable properties in the area that are not under green belt for 1982.
Mr. Marthinsen presented the Board with a table of the three properties in regards to the assessed values. Mr. Havill stated the total assessment for Petitions 1982-205 through 1982-213 would be approximately $174,000.00.
On a motion by Commr. Burhans, seconded by Mrs. Brown and carried, the Board upheld the Property Appraiser's assessments on Petitions 1982-205 through 1982-213, the final assessments not exceeding $170,000.00 and directed Mr. Havill to submit the separate assessments to the Board prior to the approval of minutes. Listed below are the separate assessments for each Petition as assessed by Mr. Havill:
PETITIONS ASSESSMENT
1982-205 $21,822
1982-206 26,549
1982-207 11,178
1982-208 11,291
1982-209 11,286
1982-210 22,583
1982-211 4,050
1982-212 4,540
1982-213 5,030
(Note: there are four parcels of property which Mr. Marthinsen did not petition which are included in the total assessment. The total assessment for 1982 being $138,099.00.)
Commr. Smoak voted "No".
PETITION 1982-218 Alfred E. & Bernice J. Meyer
Mr. Meyer was present to discuss the Petition with the Board.
Mr. Harold Williams, Chief Field Appraiser, informed the Board the Property Appraiser's assessment was $10,627.00.
On a motion by Mrs. Brown, seconded by Commr. Burhans and carried unanimously, the Board upheld the Property Appraiser's assessment of $10,627.00.
PETITION 1982-219 Alfred E. Meyer
Mr. Meyer was present to discuss the Petition with the Board.
Mr. Harold Williams, Chief Field Appraiser, informed the Board the Property Appraiser's assessment was $69,721.00.
On a motion by Commr. Burhans, seconded by Mrs. Brown and carried unanimously, the Board upheld the Property Appraiser's assessment of $69,721.00.
PETITION 1982-220 Alfred E. Meyer
Mr. Meyer was present to discuss the Petition with the Board.
Mr. Harold Williams, Chief Field Appraiser, informed the Board the Property Appraiser's assessment was $13,861.00.
On a motion by Commr. Burhans, seconded by Commr. Smoak and carried unanimously, the Board upheld the Property Appraiser's assessment of $13,861.00.
PETITION 1982-246 Mirl Creed
No one was present to discuss the Petition with the Board.
On a motion by Commr. Burhans, seconded by Mrs. Brown and carried unanimously, the Board upheld the Property Appraiser's assessment of $73,871.00.
PETITION 1982-247 Mirl Creed
No one was present to discuss the Petition with the Board.
On a motion by Commr. Smoak, seconded by Commr. Burhans and carried unanimously, the Board upheld the Property Appraiser's assessment of $22,410.00.
LAWS & LEGISLATION/PROPERTY APPRAISER
Mr. Sanford Minkoff, County Attorney's Office, informed the Board that he had researched the agricultural classification law. He stated the part of the law which states that if a person
subdivides or records a subdivision plat that it could not be granted agricultural classification was overturned by the Supreme Court as unconstitutional in 1979. He further stated the Supreme Court had determined that profit is not a factor of whether property is a bona-fide agricultural operation.
PETITION 1982-259 Diana Zarzemblowski
Mrs. Zarzemblowski was present to discuss the Petition with the Board.
Mr. Harold Williams, Chief Field Appraiser, informed the Board the Property Appraiser's assessment was $3,643.00.
On a motion by Commr. Smoak, seconded by Mrs. Brown and carried unanimously, the Board upheld the Property Appraiser's assessment of $3,643.00.
PETITION 1982-258 Diana Zarzemblowski
Mrs. Zarzemblowski was present to discuss the Petition with the Board.
Mr. Harold Williams, Chief Field Appraiser, informed the Board the Property Appraiser's assessment was $28,400.00. He explained to the Board that the property located in Astatula had been combined on one property card as one property.
Commr. Smoak suggested the Board consider reducing the assessment on the land to $3,200 an acre.
On a motion by Commr. Burhans, seconded by Mrs. Brown and carried unanimously, the Board overturned the Property Appraiser's assessment of $28,400.00 and lowered the assessment to $23,540.00.
PETITION 1982-261 Lake Frances Estates
Mr. Jim Key, President of Lake Frances Estates, was present to discuss the Petition with the Board. Mr. Harold Williams, Chief Field Appraiser, informed the Board the Property Appraiser's assessments for various lots were the following:
LOT NUMBER ASSESSMENT
#206 $4,320.00
#259 $5,250.00
#322 $3,870.00
#347 $3,770.00
#350 $5,340.00
Mr. Havill, Property Appraiser, stated that it was the policy of the Property Appraiser's Office to assess as real property the attachments to mobile homes on the display models in the rental parks. He further stated that Mr. Key collected sales tax on the attachments as well as the coach itself. He stated it was his understanding that the coach is covered by the license plate but the attachments should be assessed with the real estate that it is sitting under. He further stated he needed to contact the Department of Revenue to see how the situation should be handled as there is a possibility of double taxation.
On a motion by Commr. Smoak, seconded by Mrs. Brown and carried unanimously, the Board upheld the Property Appraiser's assessments on the lots as listed above and directed Mr. Havill, Property Appraiser, contact the Department of Revenue to determine the procedure that should be followed.
PETITION 1982-260 Lake Frances Estates
Mr. Jim Key, President of Lake Frances Estates, was present to discuss the Petition with the Board.
Mr. Harold Williams, Chief Field Appraiser, informed the Board the Property Appraiser's assessment was $228,659.00.
Mr. Havill, Property Appraiser, recommended lowering the assessment to $170,000.00.
On a motion by Commr. Burhans, seconded by Commr. Smoak and carried unanimously, the Board upheld the Property Appraiser's adjusted assessment of $170,000.00.
PETITION 1982-266 Edwin H. Stiteler, Jr.
PETITION 1982-269A William H. Ivey
PETITION 1982-270 William H. Ivey
PETITION 1982-271 Julia Tessari
On a motion by Commr. Smoak, seconded by Commr. Burhans and carried unanimously, the Board approved to consider Petitions 1982-269, 1982-269A, 1982-270, and 1982-271 which were filed after September 10, 1982 (last date to accept petitions).
RECESS & REASSEMBLY
At 11:05 a.m. the Chairman announced the Board would recess for ten (10) minutes. The Board reconvened at 11:15 a.m.
PETITION 1982-261 LAKE FRANCES ESTATES
Mr. Havill, Property Appraiser, informed the Board he had spoken with the attorney for the Department of Revenue. He stated stated he would like the Board to reconsider Petition 1982-261 for Lake Frances Estates. He stated that the attorney from the Department of Revenue advised him that since the State collects sales tax on the attachments to the display model mobile homes, the County should not be assessing them with the real estate. He further stated his office would go back through and correct the other mobile home parks which will be affected by the attorney's opinion for 1982.
On a motion by Mrs. Brown, seconded by Commr. Burhans and carried unanimously, the Board approved to reconsider action taken by the Board on Petition 1982-261, Lake Frances Estates.
On a motion by Commr. Burhans, seconded by Mrs. Brown and carried unanimously, the Board upheld the recommendation of the Property Appraiser and approved to remove the attachment assessment from each property which had been assessed in Lake Frances Estates ($22,550.00 reduction from the total assessment figure of $187,190.00; adjusted assessment of $164,640.00).
PETITION 1982-269A William H. Ivey
Mr. Ivey was present to discuss the Petition with the Board. Mr. Harold Williams, Chief Field Appraiser, informed the
Board the Property Appraiser's Office had originally assessed the property for $20,060.00, but had adjusted the assessment to $17,930.00.
On a motion by Commr. Smoak, seconded by Commr. Burhans and carried unanimously, the Board upheld the Property Appraiser's adjusted assessment of $17,930.00.
PETITION 1982-270 William H. Ivey
Mr. Ivey was present to discuss the Petition with the Board. Mr. Harold Williams, Chief Field Appraiser, informed the
Board the Property Appraiser's Office had originally assessed the property for $22,000.00, but had adjusted the assessment to $20,000.00.
On a motion by Commr. Smoak, seconded by Commr. Burhans and carried unanimously, the Board upheld the Property Appraiser's adjusted assessment of $20,000.00.
PETITION 1982-266 Jedro Corp./Edwin H. Stiteler,Jr.
No one was present to discuss the Petition with the Board.
On a motion by Mrs. Brown, seconded by Commr. Smoak and carried unanimously, the Board upheld the Property Appraiser's adjusted assessment of $37,500.00.
PETITION 1982-271 Julia Tessari
No one was present to discuss the Petition with the Board.
On a motion by Commr. Smoak, seconded by Mrs. Brown and carried unanimously, the Board upheld the Property Appraiser's assessment of $38,000.00.
PETITION 1982-248 Mickey & Lynette Cornell
Mrs. Cornell was present to discuss the Petition with the Board.
Mr. Harold Williams, Chief Field Appraiser, informed the Board the Property Appraiser's Office had originally assessed the property at $10,148 but had adjusted the assessment to $5,074.00. Discussion occurred regarding the lot size of the property.
Mrs. Cornell stated the lot size was 75' x 125' but that it was not a buildable lot. She further stated that a canal started at her property which shorten the depth of the property to 50'. Mr. Williams recommended the assessment be adjusted to $1,000.00.
On a motion by Commr. Burhans, seconded by Commr. Smoak and
carried unanimously, the Board upheld the Property Appraiser's adjusted assessment of $l,OOO.OO.
PETITION 1982-244 Hubert & Glenda Mann
No one was present to discuss the Petition with the Board.
On a motion by Commr. Burhans, seconded by Commr. Smoak and carried unanimously, the Board upheld the Property Appraiser's assessment of $56,824.00.
There being no further business to be brought to the attention of the Board at this time, the Chairman announced the Property Appraisal Adjustment Board would need to meet one more time to approve the minutes of these meetings. The Board set October 5, 1982, at 8:45 a.m. to meet to approve the minutes. The meeting adjourned at 3:40 p.m.
JAMES R. CARSON, JR., 'CHAIRMAN
JAMES C. WATKINS, CLERK
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