PROPERTY APPRAISAL ADJUSTMENT BOARD MEETING

September 23, 1985

The Property Appraisal Adjustment Board met on Monday, September 23, 1985, at 9:00 a.m. in the Board of County Commissioner's Meeting Room, Lake County Courthouse, Tavares, Florida. Members present at the meeting were: Commr. Glenn C. Rurhans, Chairman; Commr. C . A. "Lex" Deems; Commr. Claude E. Smoak, Jr.; Georgia Phillips, Lake County School Board; and Charles Beals, Lake County school Board. Others present were: Ed Havill, Property Appraiser; Sanford Minkoff, County Attorney's Office: Harold Williams, Property Appraiser's Office; and Toni M. Austin, Secretary.

PROPERTY APPRAISER - Homesteads Approved

On a motion by Commr. Smoak, seconded by Mrs. Phillips and carried unanimously, the Board approved the following Homesteads which were approved by Mr. Havill's Office prior to the scheduled meeting:

Jo Ann Applewhite

Charles S. Armitage & Steven B. Armitage

Esmail Ashdji

Helen L. Brown

Brenda A. Bumby

L. R. Busk

Walter H. Derr

Allan C. Diamond

Richard C. Huchingson, II.

Mary McCormick

George C. Moore & Judy Culberhouse

John Rajsich

Joseph A. Salsedo

Henry S. Sevin

Ollie Marie Slater

Michelle Strassner

PROPERTY APPRAISER - Homestead Written Withdrawals Accepted

On a motion by Mr. Beals, seconded by Commr. Smoak and

carried unanimously, the aoard accepted the written withdrawals for the following, who had been denied Homestead Exemption:

Robert H. Anderson

Richard Chester Riggs

Esther Brown

Wayne E. Cater

Philip H. Chastain

William H. Davies, Jr.

David L. Bank

Alfred M. Gage

Deanna G. Gilliam

Edna M. Hudson

Burdette D. Hunter

Warren W. Krughoff

Robert E. Meeks

Hannah R. Paul

Sleepy Hollow Arabian Corp.

Cammie L. Smith

R. C. Williams

Margery B. Wilson

PROPERTY APPRAISER-- HOMESTEADS

PETITION 1985-l Orrin J. Alley

No one was present to discuss the denial of Homestead Exemption with the Board.

On a motion by Mr. Beals, seconded by Commr. Smoak and carried unanimously, the Board upheld the recommendation of the Property Appraiser and denied the Homestead Exemption as the Petitioner did not meet residency requirements and appeared to be a resident of Maine.

PETITION 1985-43 Jay D. Harris

Mr. Jay Harris was present to discuss the denial of Homestead Exemption with the Board.

On a motion by Commr. Smoak, seconded by Mrs. Phillips and carried unanimously, the Board upheld the recanmendation of the Property Appraiser and denied the Homestead Exemption, as the Petitioner filed March 27, 1985.

PETITION 1985-81 Daphne S. Rice

Mrs. Daphne Rice was present to discuss the denial of Homestead Exemption with the Board. She stated that she had had eye surgery and had failed to file on time.

On a motion by Mrs. Phillips, seconded by Mr. Beals and carried unanimously, the Board upheld the recommendation of the Property Appraiser and denied the Homestead Exemption, as the Petitioner filed April 23, 1985.

PETITION 1985-101 Horace Lee Webb

Ms. Pearl Webb, representing Horace Webb, appeared before the Board to discuss the denial of Homestead Exemption with the Board.

Mr. Ed Havill, Property Appraiser, explained to the Board that two cards are mailed from his office regarding filing for Homestead Exemption, December 31st and February 12th.

Mr. Sanford Minkoff, County Attorney's Office, reviewed the new Florida Statute pertaining to Homestead Exemption.

Ms. Webb stated that she mailed two cards, one Homestead Exemption and one agricultural, at the same time.

On a motion by Mrs. Phillips, seconded by Mr. Beals and carried unanimously, the Board upheld the recanmendation of the Property Appraiser and denied the Homestead Exemption, as the Petitioner filed March 20, 1985.

Mr. Havill stated, for the record, that the courts have taken the position that the post office is the went of the taxpayer, not the agent to the Property Appraiser's Office.

PETITION 1985-11 Alzie Davis Bostic

Ms. Alzie Davis Bostic was present to discuss the denial of Homestead Exemption with the Board.

Mr. Ed Havill, Property Appraiser, stated that the petitioner is a legal Florida resident, but there is no indication that this person lives on this property as a homestead. He stated that the information indicated a Putnam County address and employment.

Ms. Bostic stated that her mother lives at the Mount Dora address and she cares for her. She stated that she files homestead on the property in Palatka.

Mr. Sanford Minkoff, County Attorney's Office, informed Ms. Bostic that you are allowed only one homestead.

Mr. Havill explained how she could legally get homestead on the Mount Dora property in the future by a deed.

On a motion by Commr. Smoak, seconded by Mrs. Phillips and carried unanimously, the Board upheld the recanmendation of the Property Appraiser and denied Homestead Exemption, as the Petitioner did not meet residency requirements.

PETITION 1985-103 Mildred G. Williams

Mrs. Mildred Williams was present to discuss the denial of Homestead Exemption with the Board. She stated that her husband had passed away in December, and they had purchased a new home in March, 1985. She stated that she did not realize that she had to come into the Property Appraiser's Office to file before March 1st.

On a motion by Commr. Deems, seconded by Commr. Smoak and carried unanimously, the Board upheld the recanmendation of the Property Appraiser and denied the Homestead Exemption, as the Petitioner filed March 7, 1985.

PETITION 1985-44 Millard F Harris

Mr. Millard Harris was present to discuss the denial of Homestead Exemption with the Board.

Mr. Ed Havill, Property Appraiser, stated that the petitioner had a deed dated January 8, 1985 Mr. Harris stated that he was physically in his home December 28, 1984.

Mr. Bob Gruno, previous owner of the home, appeared before the Board and presented a Contract for Sale and Purchase dated November 29, 1984.

Mr. Havill recommended approval based on the presentation of the Contract for Sale and Purchase.

On a motion by Commr. Smoak, seconded by Mrs. Phillips and carried unanimously, the Board approved the Homestead Exemption as recommended by Mr. Havill, Property Appraiser.

PETITION 1985-37 Michael-E. Eyes

Mr. Eyes was present to discuss the denial of Homestead Exemption with the Board. He explained that he was out of town when he contacted the Property Appraiser's Office. He stated that he received his card on Friday. He further stated that he called his wife and told her to drive to the Property Appraiser's Office with the card on Friday. Mr. Eyes stated that the girl in the Property Appaiser's Office said to bring the card in on Monday, if his wife did not make it in time on Friday, and it would be accepted.

Mr. Ed Havill, Property Appraiser, showed the Board the card that was returned to his office late. He stated that it was the first card that is sent out December 31st, because it was not stamped Final Notice.

On a motion by Mr. Beals, seconded by Commr. Smoak and carried unanimously, the Board upheld the recanmendation of the Property Appraiser and denied the Homestead Exemption, as the Petitioner filed Mar& 4, 1985.

Mr. Eyes suggested that the Property Appraisal Adjustment Board devise something for the property owner to sign stating they received the card mailed from the Property Appraiser's Office.

PETITION 1985-6 James W. Beach

No one was present to discuss the denial of Homestead Exemption with the Roard.

On a motion by Commr. Deems, seconded by Mrs. Phillips and carried unanimously; the Board upheld the recanmendation of the Property Appraiser and denied the Homestead Exemption, as the Petitioner filed March 5, 1985.

PETITION 1985-7 W. J. Beard

No one was present to discuss the denial of Homestead Exemption with the Board.

On a motion by Commr. Smoak, seconded by Commr. Deems and carried unanimously, the Board upheld the recanmendation of the Property Appraiser and denied the Homestead Exemption, as the Petitioner did not have legal or beneficial title to the property claimed as homestead as of January 1, 1985.

PETI'IION 1985-9 Charles E. Bogart

No one was present to discuss the denial of Homestead Exemption with the Board.

On a motion by Commr. Deems, seconded by Mrs. Phillips and carried unanimously, the Board upheld the recanmendation of the Property Appraiser and denied the Homestead Exemption, as the Petitioner filed March 4, 1985.

PETITION 1985-10 Woodrow W. Bogie

No one was present to discuss the denial of Homestead Exemption with the Board.

Mr. Havill informed the Board that Mr. Bogie requested that his homestead be denied.

On a motion by Commr. Smoak, seconded by Mrs. Phillips and carried unanimously, the Board upheld the recommendation of the Property Appraiser and denied the Homestead Exemption, as requested by the Petitioner.

PETITION 1985-12 James H. Boulton, Sr.

No one was present to discuss the denial of Homestead Exemption with the Board.

On a motion by Commr. Deems, seconded by Mrs. Phillips and carried unanimously, the Board upheld the recommendation of the Property Appraiser and denied the Homestead Exemption, as the Petitioner filed March 9, 1985.

PETI'TION 1985-13 William Boyd

No one was present to discuss the denial of Homestead

Exemption with the Board.

On a motion by Commr. Deems, seconded by Mrs. Phillips and carried unanimously, the Board upheld the recommendation of the Property Appraiser and denied the Homestead Exemption, as the Petitioner did not have legal or beneficial title to the property claimed as homestead as of January 1, 1985.

PETITION 1985-14 Patricia 0. Braswell

No one was present to discuss the denial of Homestead Exemption with the Board.

On a motion by Mrs. Phillips, seconded by Commr. Smoak and carried unanimously, the Board upheld the recommendation of the Property Appraiser and denied the Homestead Exemption, as the Petitioner did not have legal or beneficial title to the property claimed as homestead as of January 1, 1985.

PETITION 1985-17 Willie C. Brown

No one was present to discuss the denial of Homestead Exemption with the Board.

On a motion by Commr. Deems, seconded by Mr. Beals and carried unanimously, the Board upheld the recommendation of the Property Appraiser and denied the Homestead Exemption, as the Petitioner filed March 4, 1985.

PETITION 1985-21 James L. Campbell

No one was present to discuss the denial of Homestead Exemption with the Board.

On a motion by Commr. Smoak, seconded by Mrs. Phillips and carried unanimously, the Board upheld the recommendation of the Property Appraiser and denied the Homestead Exemption, as the Petitioner did not meet residency requirements and appeared to be a resident of Kentucky.

PETITION 1985-24 Elsie Lee Commander

No one was present to discuss the denial of Homestead Exemption with the Board.

On a motion by Commr. Smoak, seconded by Ccmmr. Deems and carried unanimously, the Board upheld the recommendation of the Property Appraiser and denied the Homestead Exemption, as the Petitioner filed April 10, 1985.

PETITION 1985-25 Vincent R. Corbett

No one was present to discuss the denial o f Homestead Exemption with the Board.

On a motion by Commr. Smoak, seconded by Commr. Deems and carried unanimously, the Board upheld the recommendation of the Property Appraiser and denied the Homestead Exemption, as the Petitioner did not meet residency requirements and appeared to be a resident of Illinois.

PETITION 1985-26 Richard A. Corneliussen

No one was present to discuss the denial of Homestead Exemption with the Board.

On a motion by Ccmmr. Deems, seconded by Mrs. Phillips and carried unanimously, the Board upheld the recommendation of the Property Appraiser and denied the Homestead Exemption, as the Petitioner sold the property in November, 1984, and did not have legal or beneficial title to the property claimed as homestead as of January 1, 1985.

PETITION 1985-27 Tafferlon Cunningham

No one was present to discuss the denial of Homestead Exemption with the Board.

On a motion by Commr. Deems, seconded by Mr. Reals and carried unanimously, the Board upheld the recanmendation of the Property Appraiser and denied the Homestead Exemption, as the Petitioner did not have legal or beneficial title to the property claimed as homestead as of January 1, 1985.

PETITION 1985-31 Thomas F. Dinkins

No one was present to discuss the denial of Homestead Exemption with the Board.

On a motion by Commr. Deems, seconded by Mrs. Phillips and carried unanimously, the Board upheld the recommendation of the Property Appraiser and denied the Homestead Exemption, as the Petitioner filed March 2, 1985.

PETITION 1985-32 John A. Donovan

No one was present to discuss the denial of Homestead Exemption with the Roard.

On a motion by Mrs. Phillips, seconded by Commr. Smoak and carried unanimously, the Board upheld the recanmendation of the Property Appraiser and denied the Homestead Exemption, as the Petitioner filed April 2, 1985.

PETITION 1985-33 Elizabeth& Downey

No one was present to discuss the denial of Homestead Exemption with the Board.

On a motion by Commr. Deems, seconded by Commr. Smoak and carried unanimously, the Board upheld the recommendation of the Property Appraiser and denied the Homestead Exemption, as the Petitioner filed April 10, 1985.

PETITION 1985-34 Andrew Edwards

No one was present to discuss the denial of Homestead Exemption with the Board.

On a motion by Commr. Smoak, seconded by Mrs. Phillips and carried unanimously, the Board upheld the recommendation of the Property Appraiser and denied the Homestead Exemption, as the Petitioner did not meet residency requirements and appeared to be a resident of Kentucky.

PETITION 1985-35 Evelyn Engen

No one was present to discuss the denial of Homestead Exemption with the Board.

On a motion by Mrs. Phillips, seconded by Commr. Deems and carried unanimously, the Board upheld the recommendation of the Property Appraiser and denied the Homestead Exemption, as the Petitioner filed March 4, 1985.

PETITION 1985-38 Edward D Foster

No one was present to discuss the denial of Homestead Exemption with the Board.

On a motion by Mr. Beals, seconded by Commr. Deems and carried unanimously, the Board upheld the recommendation of the Property Appraiser and denied the Homestead Exemption, as the Petitioner filed March 4, 1985.

PE'TITION 1985-41 George R. Grubbs

No one was present to discuss the denial of Homestead Exemption with the Hoard.

On a motion by Commr. Smoak, seconded by Mrs. Phillips and carried unanimously, the Board upheld the recanmendation of the Property Appraiser and denied the Homestead Exemption, as the Petitioner did not meet the residency requirements and appeared. to be a resident of Ohio.

PETITION 1985-42 Robert S Hanks

No one was present to discuss the denial of Homestead Exemption with the Board.

On a motion by Commr. Deems, seconded by Mrs. Phillips and carried unanimously, the Board upheld the recanmendation of the Property Appraiser and denied the Homestead Exemption, as the Petitioner filed April 22, 1985.

PETITION 1985-45 David J Hart

No one was present to discuss the denial of Homestead Exemption with the Board.

On a motion by Mr. Beals, seconded by Commr. Deems and carried unanimously, the Board upheld the recanmendation of the Property Appraiser and denied the Homestead Exemption, as the Petitioner did not meet residency requirements as of January 1, 1985.

PETITION 1985-46 Norma J.A Hartwig

No one was present to discuss the denial of Homestead Exemption with the Board.

Mr. Ed Havill, Property Appraiser, informed the Board that the petitioner filed on the property, but the deed showed that another person has the Life Estate, and there was no proof that that individual was deceased..On a motion by Commr. Deems, seconded by Mr. Reals and carried unanimously, the Board upheld the recommendation of the Property Appraiser and denied the Homestead Exemption, as the Petitioner did not have legal or beneficial title to the property claimed as homestead as of January 1, 1985.

PETITION 1985-47 Pamela J. Heath

No one was present to discuss the denial of Homestead Exemption with the Board.

On a motion by Mrs. Phillips, seconded by Commr. Smoak and carried unanimously, the Board upheld the recanmendation of the Property Appraiser and denied the Homestead Exemption, as the Petitioner filed March 4, 1985.

PETITION 1985-48 A li ce Janet Henry

No one was present to discuss the denial of Homestead Exemption with the Board.

On a motion by Commr. Deems, seconded by Mrs. Phillips and carried unanimously, the Board upheld the recommendation of the Property Appraiser and denied the Homestead Exemption, as the Petitioner filed March 18, 1985.

PETITION 1985-49 Bonnie L. Homan

No one was present to discuss the denial of Homestead Exemption with the Board.

On a motion by Mr. Beals, seconded by Commr. Deems and carried unanimously, the Board upheld the recanmendation of the Property Appraiser and denied the Homestead Exemption, as the Petitioner filed March 2, 1985.

PETITION 1985-50 Norman Hopper

No one was present to discuss the denial of the Homestead Exemption with the Board.

Mr. Ed Havill, Property Appraiser, informed the Board that Mr. Hopper is a New York resident, and he has requested that his petition be withdrawn.

On a motion by Commr. Deems, seconded by Mr. Beals and carried unanimously, the Board upheld the recanmendation of the Property Appraiser and denied the Homestead Exemption, as the Petitioner was a New York resident.

PETITION 1985-51 Donna Howe

No one was present to discuss the denial of Homestead Exemption with the Board.

On a motion by Commr. Smoak, seconded by Mrs. Phillips and carried unanimously, the Board upheld the recommendation of the Property Appraiser and denied the Homestead Exemption, as the Petitioner did not have legal or beneficial title to the property claimed as homestead as of January 1, 1985.

PETITION 1985-55 Philip S. Huston

No one was present to discuss the denial of Homestead Exemption with the Board.

On a motion by Commr. Smoak, seconded by Mrs. Phillips and carried unanimously, the Board upheld the recommendation of the Property Appraiser and denied the Homestead Exemption, as the Petitioner filed March 25, 1985.

PETITION 1985-56 Robert N. Johnson

No one was present to discuss the denial of Homestead Exemption with the Board.

On a motion by Commr. Deems, seconded by Mrs. Phillips and carried unanimously, the Board upheld the recommendation of the Property Appraiser and denied the Homestead Exemption, as the Petitioner filed March 6, 1985.

PETITION 1985-57 Eugene D. Joslyn

No one was present to discuss the denial of Homestead Exemption with the Board.

On a motion by Commr. Smoak, seconded by Mrs. Phillips and carried unanimously, the Board upheld the recommendation of the Property Appraiser and denied the Homestead Exemption, as the Petitioner filed March 7, 1985.

PETITION 1985-59 Aurora T. Lasater & Della Faye Lasater

No one was present to discuss the denial of Homestead Exemption with the Board.

On a motion by Commr. Smoak, seconded by Mrs. Phillips and carried unanimously, the Board upheld the recommendation of the Property Appraiser and denied the Homestead Exemption, as the Petitioner filed March 12, 1985.

PETITION 1985-60 Kenneth T. Lester

No one was present to discuss the denial of Homestead Exemption with the Roard.

On a motion by Commr. Deem, seconded by Commr. Smoak and

carried unanimously, the Board upheld the recommendation of the

Property Appraiser and denied the Homestead Exemption, as the

Petitioner filed March 4, 1985.

PETITION 1985-61 Mary Litven & Melba Kroh

No one was present to discuss the denial of Homestead Exemption with the Board.

On a motion by Commr. Smoak, seconded by Commr. Deems and carried unanimously, the Board upheld the recommendation of the Property Appraiser and denied the Homestead Exemption, as the Petitioners did not meet residency requirements and appeared to be residents of Wisconsin.

PETITION 1985-62 Bertha H. Ludwick

No one was present to discuss the denial of Homestead Exemption with the Board.

On a motion by Mrs. Phillips, seconded by Commr. Smoak and carried unanimously, the Board upheld the recommendation of the Property Appraiser and denied the Homestead Exemption, as the Petitioner filed April 1, 1985.

PETITION 1985-63 James Randal Madison

No one was present to discuss the denial of Homestead Exemption with the Board.

On a motion by Commr. Deems, seconded by Mr. Beals and carried unanimously, the Board upheld the recanmendation of the Property Appraiser and denied the Homestead Exemption, as the Petitioner filed March 5, 1985.

PETITION 1985-64 R. J Magnus

No one was present to discuss the denial of Homestead Exemption with the Board.

On a motion by Commr. Smoak, seconded by Commr. Deems and carried unanimously, the Board upheld the recommendation of the Property Appraiser and denied the Homestead Exemption, as the Petitioner filed March 25, 1985.

PETITION 1985-66 James McGee

No one was present to discuss the denial of Homestead Exemption with the Board.

Mr. Ed Havill, Property Appraiser, informed the Board that Mr. McGee did not move onto the property until January 3, 1985.

On a motion by Commr. Deems, seconded by Mrs. Phillips and carried unanimously, the Board upheld the recommendation of the Property Appraiser and denied the Homestead Exemption, as the Petitioner did not meet residency requirements as of January 1, 1985.

PETITION 1985-68 Dorthia Metts

No one was present to discuss the denial of Homestead Exemption with the Board.

On a motion by Commr. Deems, seconded by Mr. Reals and carried unanimously, the Board upheld the recanmendation of the Property Appraiser and denied the Homestead Exemption, as the Petitioner filed March 22, 1985.

PETITION 1985-69 Albert F. Migan, Sr.

No one was present to discuss the denial of Homestead Exemption with the Board.

On a motion by Commr. Deems, seconded by Mr. Beals and carried unanimously, the Board upheld the recanmendation of the Property Appraiser and denied the Homestead Exemption, as the Petitioner filed March 7, 1985.

PETITION 1985-70 Martin B. Mitrano & Virginia I. York

No one was present to discuss the denial of Homestead Exemption with the Board.

On a motion by Mrs. Phillips, seconded by Commr. Deems and carried unanimously, the Board upheld the recanmendation of the Property Appraiser and denied the Homestead Exemption, as the Petitioner filed March 9, 1985.

PETITION 1985-72 Rosa Mae Morrell

No one was present to discuss the denial of Homestead Exemption with the Board.

On a motion by Commr. Deems, seconded by Mrs. Phillips and carried unanimously, the Board upheld the recommendation of the Property Appraiser and denied the Homestead Exemption, as the Petitioner did not have legal or beneficial title to the property claimed as homestead as of January 1, 1985.

PETITION 1985-73 Roosevelt L. Nelson

No one was present to discuss the denial of Homestead Exemption with the Board.

On a motion by Commr. Deems, seconded by Mr. Beals and carried unanimously, the Board upheld the recommendation of the Property Appraiser and denied the Homestead Exemption, as the Petitioner filed March 14, 1985.

PETITION 1985-74 William R. Nichols

No one was present to discuss the denial of Homestead Exemption with the Board.

On a motion by Commr. Smoak, seconded by Mrs. Phillips and carried unanimously, the Aoard upheld the recommendation of the Property Appraiser and denied the Homestead Exemption, as the Petitioner did not meet residency requirements and appeared to be a resident of Ohio.

PETITION 1985-76 Edward L. Penny

Mr. Ed Havill, Property Appraiser, infoned the Board that Mr. Penny filed for Homestead Exemption February 29, 1985.

Ms. Connie Penny, representing Mr. Penny, appeared before the Board and submitted a copy of the Death Certificate of Mary D. Taylor, dated December 13, 1984.

Mr. Havill stated that the property then would have been

reverted back to Edward L. Penny, and recanmended approval of the

Homestead Exemption.

On a motion by Commr. Smoak, seconded by Commr. Deems and carried unanimously, the Board approved the Homestead Exemption, as recommended by Mr. Havill, Property Appraiser.

PETITION 1985-77 Jerry Pinkston

No one was present to discuss the denial of Homestead Exemption with the Board.

On a motion by Commr. Deems, seconded by Mr. Reals and carried unanimously, the Board upheld the recommendation of the Property Appraiser and denied the Homestead Exemption, as the Petitioner filed March 14, 1985.

PETITION 1985-78 Norman Price

Mr. Ed Havill, Property Appraiser, informed the Board that Mr. Price came into his office and filed for Homestead Exemption on March 7, 1985.

Ms. Yolanda Wilson appeared before the Board with Mr. Price and stated that it is very difficult for Mr. Price to get around, because of his age and physical health.

Mr. Havill discussed the procedures of his office and the assistance that they offer to the public. He stated that Mr. Price does have a Florida drivers license and owns an automobile. On a motion by Commr. Deems, seconded by Mrs. Phillips and carried unanimously, the Board upheld the recommendation of the Property Appraiser and denied the Homestead Exemption, as the Petitioner filed March 7, 1985.

PETITION 1985-80 William M Rhodes Jr

No one was present to discuss the denial of Homestead Exemption with the Board.

On a motion by Mrs. Phillips, seconded by Commr. Deems and carried unanimously, the Board upheld the recommendation of the Property Appraiser and denied the Homestead Exemption, as the Petitioner filed March 15, 1985.

PETITION 1985-82 Wesley W. Robinson

No one was present to discuss the denial of Homestead Exemptioa with the Board.

On a motion by Commr. Smoak, seconded by Commr. Deems and carried unanimously, the Board upheld the recommendation of the Property Appraiser and denied the Homestead Exemption, as the Petitioner did not meet residency requirements and appeared to be a resident of West Virginia.

PETITION 1985-83 William A. Rooks

No one was present to discuss the denial of Homestead Exemption with the Board.

On a motion by Commr. Deems, seconded by Mrs. Phillips and carried unanimously, the Board upheld the recommendation of the Property Appraiser and denied the Homestead Exemption, as the Petitioner filed March 6, 1985.

PETITION 1985-85 Francis C. Schofield

No one was present to discuss the denial of Homestead Exemption with the Board.

On a motion by Commr. Deems, seconded by Mr. Beals and carried unanimously, the Board upheld the recommendation of the Property Appraiser and denied the Homestead Exemption, as the Petitioner filed May 4, 1985.

PETITION 1985-87 Guy W. Simmons

No one was present to discuss the denial of Homestead Exemption with the Board.

On a motion by Commr. Deems, seconded by Mrs. Phillips and carried unanimously, the Board upheld the recanmendation of the Property Appraiser and denied the Homestead Exemption, as the Petitioner did not meet residency requirements and appeared to be a resident of Georgia.

PETITION 1985-91 Carolyn St. Hiliare & Marion S. Andrews

No one was present to discuss the denial of Homestead Exemption with the Board.

On a motion by Commr. Smoak, seconded by Commr. Deems and carried unanimously, the Board upheld the recommendation of the Property Appraiser and denied the Homestead Exemption, as the Petitioners filed March 21, 1985.

PETITION 1985-93 Eston L. Strickland

No one was present to discuss the denial of Homestead Exemption with the Board.

On a motion by Mr. Beals, seconded by Commr. Deems and carried unanimously, the Board upheld the recommendation of the Property Appraiser and denied the Homestead Exemption, as the Petitioner filed March 5, 1985.

PETITION 1985-134 David C. Coggshall

Mrs. Coggshall appeared before the Board to discuss the denial of Homestead Exemption with the Board. She stated that she and her husband have been long term homeowners since 1977, and have always filed on time. At this time she requested that the Homestead Exemption be reinstated.

On a motion by Commr. Deems, seconded by Mr. Beals and carried unanimously, the Board upheld the recommendation of the Property Appraiser and denied the Homestead Exemption, as the Petitioner filed September 5, 1985.

PETITION 1985-119 Harold Lehner

Mr. Ed Havill, Property Appraiser, informed the Board that Mr. Lehner filed for Homestead Exemption August 23, 1985.

Mr. Lehner appeared before the Board to discuss the denial. He stated that in April, 1984, he sold his Orlando residence and purchased his present residence in Howey-in-the-Hills. He stated that his tax bill for 1984 indicated a Homestead Exemption, and an assumption was made that no further action needed to be taken to continue the Homestead Exemption.

Mr. Havill discussed the publication of notices for the public to come into his office by March 1st to apply for Homestead Exemption.

On a motion by Commr. Smoak, seconded by Commr. Deems and carried unanimously, the Board upheld the recommendation of the Property Appraiser and denied the Homestead Exemption, as the Petitioner filed August 23, 1985.

PETITION 1985-115 Joseph A. Visconti, Jr.

Mr. Ed Havill, Property Appraiser, informed the Board that Mr. Visconti filed for Homestead Exemption July 16, 1985.

Mrs . Visconti appeared before the Board and stated that she and her family moved from Silver Lake in Flay. She further stated that she called Mr. Havill's Office and wrote on her calendar the information provided to her by his office, which was to file after March 1, 1985.

Mr. Havill discussed the procedures that are taken with his employees to educate them with the necessary information to provide adequate public assistance.

On a motion by Commr. Deems, seconded by Mrs. Phillips and carried unanimously, the Board upheld the recanmendation of the Property Appraiser and denied the Homestead Exemption, as the Petitioner filed July 16, 1985.

PROPERTY APPRAISER --Petitions

PETITION 1985-116 Donald C Fountain JrA

Mr. Ed Havill, Property Appraiser, introduced to the Board Mr. Harold Williams, P.A., Property Appraiser's Office.

Mr. Williams informed the Board that this particular petition should have been filed under Homestead. He stated that both homestead cards were mailed t o Mr. Fountain and returned as undeliverable for 1984, so he would not have been mailed cards in 1985.

Mr . Fountain discussed the changing of route numbers in the Lady Lake area. He stated that Route 8 was changed to Route 3.

Mr. Havill stated that his office receives approximately 6,000 address changes during a year, and his office is only required by Florida Statutes to send one notice.

Mr. Fountain stated that he is disabled and unable to pay the required taxes.

On a motion by Commr. Deems, seconded by Mr. Reals and carried unanimously, the Board upheld the recanmendation of the Property Appraiser and denied the Homestead Exemption, as the Petitioner did not meet statutory requirements by filing for Homestead Exemption for 1985.

PROPERTY APPRAISER - Homesteads

PETITION 1985-94 Richard D . Swaffar

No one was present to discuss the denial of Homestead Exemption with the Board.

On a motion by Commr. Smoak, seconded by Mrs. Phillips and carried unanimously, the Board upheld the recanmendation of the Property Appraiser and denied the Homestead Exemption, as the Petitioner filed March 15, 1985.

On a motion by Commr. Smoak, seconded by Commr. Deems and carried unanimously, the Board upheld the recommendation of the Property Appraiser and denied the following Homestead Exemptions for reasons indicated:

Petition 1985-95 Jerry D. Taylor Filed late - 3/5/85

Petition 1985-96 Luella Taylor Filed late - 3/l/85

Petition 1985-97 Ronald K. Thompson Sold property - 9/84

Petition 1985-99 David Vity Did not have property

in his name

Petition 1985-100 Milton Waddell Filed late - 3/4/85

Petition 1985-102 Paul H. Whitlock Alabama resident

Petition 1985-104 Lynda J. Wilson Filed late - 3/4/85

Petition 1985-105 John E. Wilson Filed late - 3/5/85

Petition 1985-106 James W. Young, III Filed by mistake,

Petition 1985-107 Kenneth E. Olivett Homestead somewhere else in Florida

Petition 1985-4 Charles R. Ashba Filed late - 5/9/85

Petition 1985-108 Stanley Campbell Sold property - 10/84

Petition 1985-111 Dixie G. Troia Rented property out

Petition 1985-114 Joseph C. Duffy & Did not live on property

Marjorie L. Duffy Did not live on property

Petition 1985-121 Timothy Meadows Filed late - 8/20/85

It was noted that no one was present to discuss the denial of Homestead Exemption with the Board on the above listed petitions.

PROPERTY APPRAISER - Petitions

PETITION 1985-120 Thomas J. & Ruth M. Byrne

Mr. Byrne appeared before the Board and stated that he felt he was being overtaxed.

Mr. Williams discussed the rules and regulations of the Department of Revenue.

On a motion by Commr. Smoak, seconded by Mrs. Phillips and carried unanimously, the Board upheld the assessment of the Property Appraiser in the amount of $43,519.00.

PETITION 1985-117 Ruth A. Schleuninq

No one was present to discuss the petition with the Board. Mr. Williams informed the Board that Mrs. Schleuning's

Homestead was granted, but she failed to remember.

On a motion by Commr. Smoak, seconded by Mrs. Phillips and carried unanimously, the Board denied the petition, as recommended by the Property Appraiser's Office.

PETITION 1985-118 D D White

No one was present to discuss the petition with the Board.

On a motion by Mr. Beals, seconded by Mrs. Phillips and carried unanimously, the Board upheld the assessment of the Property Appraiser in the amount of $22,344.00.

On a motion by Mrs. Phillips, seconded by Mr. Beals and carried unanimously, the Board approved the withdrawal of the

following petitions:

Petition 1985-110 Charlotte P. Reed

Petition 1985-122 J. P. Bailey

Petition 1985-123 J. P. Bailey

Petition 1985-124 J. P. Bailey

Petition 1985-125 J. P. Bailey

Petition 1985-126 Patricia T. McPherson

Petition 1985-128 Robert A. Foley

Petition 1985-129 Richard H. Roethke

Petition 1985-130 Rinker Materials Corporation

Petition 1985-131 Sanford D. Scott

Petition 1985-136 Eve Bassham

Petition 1985-141 Charles D. Green & Ed. W. Simmons, Jr.

Petition 1985-142 Edwin W. Lidsey

Petition 1985-143 Clyde E. Cotterill

Petition 1985-144 Clyde E. Cotterill

Petition 1985-145 Donald E. Reynolds

Petition 1985-146 Robert J. Morin

Petition 1985-152 Dorothy E. Weis

Petition 1985-154 Hildegard Sender

Petition 1985-156 Hildegard Sender

Petition 1985-159 William H. Cross

Petition 1985-160 Aspen-Eustis Limited Partnership

Petition 1985-162 Carven D. Angel

Petition 1985-166 Oakwood Nursing Center

Petition 1985-167 Maureen P. Kelly

Petition 1985-168 Bill & Roberta Ballantine

Petition 1985-169 Bill & Roberta Ballantine

Petition 1985-171 Edward H. Barker

Petition 1985-172 Richard P. Jaffe, Nominee

Petition 1985-173 Richard P. Jaffe, Nominee

RECESS & REASSEMBLY

At 11:OO a.m. the Board recessed for Eive minutes.

At 11:05 a.m., after the Board reviewed the withdrawn petitions, the Board recessed until 11:30 a.m.

PROPERTY APPRAISER - Petitions (Cont.)

PETITION 1985-127 Haywood Warren

No one was present to discuss the petition with the Board. On a motion by Mr. Reals, seconded by Mrs. Phillips and

carried unanimously, the Board upheld the assessment of the Property Appraiser in the amount of $41,621.00.

PETITION 1985-137 Otto C. Maron, et al

Mr. Otto Moran appeared before the Board representing himself, two brothers, and one sister. Mr. Moran discussed the property being swampland.

Mr. Williams stated that there are 135 acres of land, and since 1978, 55 acres of land have been assessed as pasture land at $300.00 an acre and 80 acres assessed as swamp at $25.00 an acre. He stated that the Department of Revenue performed a study of this property and came up with a total value of $67,500.00 assessing the pasture land at $500.00 an acre. Mr. Williams stated that the Property Appraiser's Office raised the assessment on the wetlands to $50.00 an acre and the assessment on the pasture land to $700.00 an acre, with a total assessment of $42,650.00. Mr. Williams recommended that the figure of $500.00 be used for the pasture land with a total assessment in the amount of $31,650.00.

Mr. Havill discussed the independent studies performed by the Department of Revenue. He stated that DOR uses their independent study plus the Property Appraiser's Tax Roll to approve for the tax roll. Mr. Havill stated that the assessment of Mr. Maron was in the agreed amount of $44,783.00. He recommended that the Board lower the assessment to $31,650.00.

On a motion by Commr. Smoak, seconded by Commr. Deems and carried unanimously, the Board upheld the assessment of the Property Appraiser in the amount of $44,783.00.

PETITION 1985-132 Robert A & Elaine L. Rich

No one was present to discuss the petition with the Board.

On a motion by Mrs. Phillips, seconded by Commr. Smoak and carried unanimously, the Board upheld the assessment of the Property Appraiser in the amount of $2,986.00.

PETITION 1985-133 William B Crump

No one was present to discuss the petition with the Board.

On a motion by Mr. Beals, seconded by Commr. Deems and carried unanimously, the Board upheld the assessment of the Property Appraiser in the amount of $128,636.00.

PETITION 1985-135 James & Janice Berger

No one was present to discuss the petition with the Board.

Mr. Williams, Property Appraiser's Office, recommended that the assessment be lowered from $63,819.00 to $56,600.00.

On a motion by Mr. Beals, seconded by Commr. Smoak and carried unanimously, the Board approved the recommendation of the Property Appraiser's Office for a lower assessment in the amount of $56,600.00.

PETITION 1985-138 -- Anna M. O'Grady

No one was present to discuss the petition with the Board.

Mr. Williams, Property Appraiser's Office, recommended that the assessment be lowered from $20,653.00 to $17,557.00, with the excess frontage rule being applied.

On a motion by Commr. Smoak, seconded by Commr. Deems and carried unanimously, the Board approved the recanmendation of the Property Appraiser's Office for a lower assessment in the amount of $17,557.00

PETITION 1985-139 Southern Realty & Appraisal, Inc.

No one was present to discuss the petition with the Board.

On a motion by Mr. Reals, seconded by Mrs. Phillips and carried, the Board upheld the assessment of the Property Appraiser in the amount of $661,020.00.

Commr. Smoak was not present for the vote.

RECESS & REASSEMBLY

At 12:20 p.m. the Board recessed for lunch and returned at

1:40 p.m.

COMMISSIONERS

Commr. Smoak was not present for the afternoon session. PROPERTY APPRAISER - Petitions (Cont.)

PETITION 1985-140 Gunther Gonder

No one was present to discuss the petition with the Board.

On a motion by Commr. Deems, seconded by Mrs. Phillips and carried unanimously, the Board upheld the assessment of the Property Appraiser in the amount of $84,088.00.

PETITION 1985-147 National Corp. for Housing Finance

Mr. Williams, Property Appraiser's Office, informed the Board that this petition involved the Lakeview Villas Ltd., which was a Farmers Home project.

Mr. William C. Coleman, III, 'Tax Consultant, appeared before the Board representing the Petitioner, and submitted an income statement for the Petitioner, and discussed the Federal subsidized project.

On a motion by Mr. Reals, seconded by Commr. Deems and carried unanimously, the Board upheld the assessment of the Property Appraiser in the amount of $785,802.00.

PETITION 1985-148 Royal American Management Co.

Mr. William C. Coleman, III, Tax Consultant, appeared before the Board representing the Petitioner. He submitted an income statement for the Petitioner, and discussed the Federal subsidized HUD project called Little Oaks Apartments.

On a motion by Commr. Deems, seconded by Mrs. Phillips and carried unanimously, the Board upheld the assessment of the Property Appraiser in the amount of $1,437,455.00.

PETITION 1985-149 U. S. Health Corp.

On a motion by Commr. Deems, seconded by Mrs. Phillips and carried unanimously, the Board approved the withdrawal of this petition, as requested by Mr. William C. Coleman, III., Tax Consultant.

PETITION 1985-155 Hildegard Sender

Ms. Sender appeared before the aoard to discuss her assessment on her two lots and two homes. She stated that the houses were identical and objected to the amount of assessment.

Mr. Williams, Property Appraiser's Office, stated that the property in Springs Bath & Yacht Club has been assessed at $12,010.00 and the property at Crescent Cove has been assessed at $4,432.00. He further discussed the land difference and the difference in house size, with a difference of $14,505.00 between the two lots and houses.

Mr. Williams recommended that the assessment of $53,393.00 be lowered to the 1984 assessment in the amount of $50,850.00. On a motion by Mr. Beals, seconded by Commr. Deems and carried unanimously, the Board approved the recommendation of the Property Appraiser's Office for a lower assessment in the amount of $50,850.00.

PETITION 1985-153 William L. Horan

Mr. Bill Horan appeared before the Board to discuss his

assessment at ACA Academy.

Mr. Williams, Property Appraiser's Office, stated that Mr. Horan was seeking relief from the fire tax. He stated that he has reviewed the fire tax assessment, and Mr. Horan is being assessed correctly.

Mr. Havill, Property Appraiser, stated that he has no problem giving Mr. Horan relief if the buildings are used for something other than what they have been assessed. He stated that he would look at the buildings again with Mr. Horan, but does not have a recommendation at this time.

Mr. Sanford Minkoff, County Attorney's Office, stated that the Property Appraisal Adjustment Board stays in session year round, and could hear the petition at the October 1, 1985, session if necessary.

On a motion by Commr. Deems, seconded by Mr. Beals and carried unanimously, the Board postponed action on the petition until October 1, 1985, or as soon thereafter, so that a recommendation can be made by the Property Appraiser's Office.

PETITION 1985-150 Duane E Rendell

No one was present to discuss the petition with the Board. Mr. Williams, Property Appraiser's Office, informed the

Board that there was some question as to whether or not the two lots meet with the lakes. He stated that the assessment is in the amount of $12,304.00, and recanmended that it be lowered to $10,450.00, because he determined that the lots did not meet the lakes.

On a motion by Mr. Beals, seconded by Commr. Deems and carried unanimously, the Board approved the recommendation of the Property Appraiser's Office for a lower assessment i n the amount of $10,450.00.

PETITION 1985-157 Lucille A. Volkmann

No one was present to discuss the petition with the Board. Mr. Williams, Property Appraiser's Office, informed the

Board that this was vacant property in Postal Colony. He stated that this property was never adjusted after the freeze, and should be corrected from $29,089.00 to $19,200.00.

On a motion by Commr. Deems, seconded by Mrs. Phillips and carried unanimously, the Board approved the recanmendation of the Property Appraiser's Office for a lower assessment in the amount o f $19,200.00.

PETITION 1985-158 Horace N. Egelston

No one was present to discuss the petition with the Board. On a motion by Commr. Deems, seconded by Mrs. Phillips and

carried unanimously, the Board upheld the assessment of the Property Appraiser in the amount of $13,462.00.

PETITION 1985-161 Claxon E. Parker

No one was present to discuss the petition with the Board.

On a motion by Commr. Deems, seconded by Mrs. Phillips and carried unanimously, the Board upheld the assessment of the Property Appraiser in the amount of $18,429.00

PETITION 1985-151 David Wayne Saunders

The Board noted that Mr. Saunders would be appearing before the Board.

Mr. Williams, Property Appraiser's Office, stated that the assessment for the property is $95,779.00. Mr. Williams informed the Board that the well water on the property was found contaminated, and recommended reducing the assessment $5,000.00 for the loss of value on the home.

The petition was postponed until the arrival of Mr. Saunders.

PETITION 1985-165 Charles L. Rummans

Mr. Williams, Property Appraiser's Office, discussed the history of the property involved. He stated that the petitioner paid $32,700.00 in 1982 for the house.

Mr. Rummans appeared before the Board and described the condition of the house and property when it was bought in 1982. He stated that t he lot is worth approximately $8,000.00 and you can't buy a homeowners policy for less than $30,000.00. He further stated that he felt the market price of $32,700.00 would be a fair assessment.

On a motion by Mr. Beals, seconded by Mrs. Phillips and carried unanimously, the Board upheld the assessment of the Property Appraiser in the amount of $36,248.00.

PETITION 1985-151 David Wayne Saunders (con't.)

Mr. Saunders appeared before the Board to discuss his assessment and the contaminated wells. He stated that his present well is 580 feet deep, and that a fair assessment would be $80,000.00, what he paid for the house four and one-half years ago.

At this time, the Property Appraiser's Office recommended a compromise, in the amount of $80,OOO.OO.

On a motion by Mr. Beals, seconded by Commr. Deems and carried unanimously, the Board approved the recommendation of the Property Appraiser's Office for a lower assessment in the amount of $84,713.00.

PETITION 1985-164 Charles R. Faust

Mr. Craig Jarvy, representing Mr. Faust, Triple T Inns of Melbourne, Inc., appeared before the Board to discuss the assessment.

Mr. Williams, Property Appraiser's Office, stated that this involved several hotels with an increase in the assessment due to the fire tax. He stated that for years this property has been kept at a 30% economic relief.

Mr. Jarvy submitted income statements for the Petitioner and stated that they have been trying to sell the property for the past three years. He stated they are asking $1,900,000.00 and had lost $80,000.00 last year, and requested that the assessment be lowered to the 1984 assessment in the amount of $1,875,000.00.

On a motion by Mrs. Phillips, seconded by Mr. Reals and carried unanimously, the Board approved to lower the assessment from $1,950,926.00 to the 1984 assessment in the amount of $1,875,890.00.

There being no further business to be brought to the attention of the Board, the meeting adjourned at 3:35 p.m.

GLENN C. BURHANS, CHAIRMAN

ATTEST:

JAMES C. WATKINS, CLERK

TMA/9-26-85