The Property Appraisal Adjustment Board met on Monday, September 26, 1988, 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. Burhans, Chairman: Commr. Thomas J. Windram; Commr. Don Bailey; C. A. "Chip" Deems, Lake County School Board; and Ray Newman, Lake County School Board. Others present were: Ed Havill, Property Appraiser: Christopher C. Ford, County Attorney: and Linda Springston, Deputy Clerk.
HOMESTEAD EXEMPTIONS - Approvals
On a motion by Mr. Chip Deems, seconded by Commr. Bailey and carried unanimously, the Board approved the following Homesteads, which were approved by Mr. Havill's Office prior to the scheduled meeting:
Carter, Philip L. Anderson, Alexander
Gstrada, Carlos H. Fowler, John Louis
Garner, Lamar Harman, David
Hipp, Frank D. Selbe, Janet E.
Kicklighter, Lloyd Andrews, Richard H.
Lewis, Richard C. Oliver, James C., Jr.
Taylor, Helen E. Nelson, David H.
Vilga, Ulf Reynolds, Jeffrey
Vincent, Robert W. Egleston, Lemuel R.
Walker, Charles L. Morgan, Thelma
Ward, Katharine Glomb, Ralph E.
White, John C. Tew, Beverly
Erickson, Eileen
HOMESTEAD EXEMPTIONS - Written Withdrawals
On a motion by Commr. Windram, seconded by Mr. Chip Deems and carried unanimously, the Board accepted the following written withdrawals of appeal, for those who had been denied Homestead Exemption:
Condeno, Mateo Beasley, Ronald, et al
McKinley, Ruth A., Estate Brown, Mrs. Esther L.
c/o Grace L. Brubaker (Life Estate)
Robertson, Caroline M. Lesser, John J., et al
Romito, Vincent A. Jones, Paul W.
Zajac, Charles Street, Willie
Bailey, Elijah, Jr. Carter, James David
Webb, Stanley R. Lewandowski, Chester L.
HOMESTEAD EXEMPTIONS - Verbal Withdrawals
On a motion by Mr. Ray Newman, seconded by Commr. Bailey and carried unanimously, the Board accepted the following verbal withdrawals of appeal, for those who had been denied Homestead Exemption:
Rivera, Carlos Mills, Rebecca Ann
PROPERTY APPRAISAL ADJUSTMENT BOARD PETITIONS - Withdrawals
On a motion by Commr. Bailey, seconded by Commr. Windram and carried unanimously, the Board approved the following verbal and written withdrawals of petitions to the Property Appraisal Adjustment Board:
1988-166 Margaret M. Bogren
1988-167 John T. Snow
1988-176 Ronald L. Irwin, Trustee
1988-177 Southern Assessment Consultants, Inc.,
Ronald L. Irwin, President
1988-178 Ronald L. Irwin, Trustee
1988-162 Arthur Baron
1988-163 Arthur Baron
1988-164 Arthur Baron
1988-197 McGrath Mgmt. c/o Marvin F. Poer
1988-198 U. S. Shelter c/o Marvin F. Poer
1988-199 Royal American c/o Marvin F. Poer
1988-192 DeVane Mason
1988-193 DeVane Mason
1988-194 DeVane Mason
1988-195 DeVane Mason
1988-196 DeVane Mason
1988-169 James R. Downing, Agent,
Ienenbaum-Hill Associates, Inc.
1988-170 James R. Downing, Agent,
Ienenbaum-Hill Associates, Inc.
1988-215 Fruitland Park of Lake Co., Ltd. A Florida
Limited Partnership of 301 E. Mirror Lake
Manor Dr.
1988-205 Don T. Maun
1988-188 Gary Michael, Trustee
1988-189 Gary Michael, Trustee
1988-190 Gary Michael, Trustee
1988-191 Gary Michael, Trustee
1988-204 Tim Jaeckle c/o Arthur D. Little Valuation, Inc.
1988-184 Bob Micheli
1988-185 Bob Micheli
1988-186 Bob Micheli
1988-218 James L. Yopp
1988-213 CG Gulf Property Associates LP
c/o Loeb Partners Realty NCNB Bldg.
1988-202 James W. Mann
PROPERTY APPRAISER - HOMESTEADS
PETITION 1988-155 James H. Clausen
Mr. W. A. Milton, Jr., Attorney, representing James H. Clausen's widow, was present to discuss the denial of Homestead Exemption with the Board.
Mr. Havill stated that the applicant was late filing for the Homestead Exemption, because of Mr. Clausen's death, and recommended approval.
On a motion by Mr. Ray Newman, seconded by Commr. Bailey and carried unanimously, the Board approved the Homestead Exemption, as recommended by Mr. Havill, Property Appraiser.
PETITION 1988-19 Fraine Chapman
Mr. Robert Chapman, representing his brother, Fraine Chapman, who passed away a year ago, was present to discuss the denial of Homestead Exemption with the Board.
Mr. Chapman stated that Fraine's estate was put in the trust of his older brother, Harold, who has Alzheimer's disease, and has property adjoining the homestead in question.
Mr. Havill informed Mr. Chapman that the trust is an Irrevocable Trust, and must be in a Revocable Trust, in order to lawfully grant the Homestead.
Mr. Havill then read to the Board a letter which he sent to Mr. Bill Milton, Attorney representing the plantiff.
Mr. Havill advised Mr. Chapman to put the property into a Revocable Trust before January 1, 1989, so that Harold could apply for and be granted Homestead Exemption for 1989, assuming that he meets the other residency requirements.
On a motion by Mr. Chip Deems, seconded by Commr. Bailey and carried unanimously, the Board upheld the recommendation of the Property Appraiser and denied the Homestead Exemption, as the Homestead was in an Irrevocable Trust.
PETITION 1988-13 Shirley G. Burbridge
Mr. Havill stated that his records indicated West Virginia residency, and no declaration of domicile, or voter's registration, on record, therefore, the Petitioner was not a legal resident of Florida, as of January 1, 1988.
Mr. Burbridge was present to discuss the denial of Homestead Exemption with the Board. He stated that he now has his Florida license and tags, which he got in April, and had not filed a declaration of domicile, as of January 1, 1988.
On a motion by Mr. Chip Deems, seconded by Commr. Bailey and carried unanimously, the Board upheld the recommendation of the Property Appraiser and denied the Homestead Exemption, as recommended by the Property Appraiser.
PETITION 1988-174 Elizabeth McCown
Ms. McCown was present to discuss the denial of Homestead Exemption with the Board.
Mr. Havill stated that the applicant filed for Homestead on August 30, 1988.
Ms. McCown presented to the Board her doctor, medical and hospital statements, for a heart condition, which kept her confined to home during the proper time of Eiling for Homestead.
Mr. Havill recommended, due to extinuating circumstances, approval of half a Homestead, because Ms. McCown's brother owns half of the property and lives in Orlando.
On a motion by Commr. Windram, seconded by Commr. Bailey and carried unanimously, the Board approved to grant half of the Homestead Exemption, as recommended by the Property Appraiser.
PETITION 1988-20 DorothyF. Clark
Mr. Havill informed the Board that the Homestead renewal was postmarked March 10, 1988.
Mr. Julio, representing Mrs. Clark, and Mrs. Clark were present to discuss the denial of Homestead with the Board.
Mr. Havill stated that if the automatic renewal of Homestead Exemptions was in effect this late renewal would not have occurred.
On a motion by Mr. Chip Deems, seconded by Commr. Bailey and carried unanimously, the Board approved the Homestead Exemption, as recommended by the Property Appraiser, as the Petitioner had received Homestead Exemption in the past.
PETITION 1988-146 Thomas Keithan
Mr. Havill informed the Board that the Homestead was filed May 13, 1988, and was a new application.
Mrs. Keithan was present to discuss the denial of Homestead Exemption with the Board, she stated that her realtor had informed her that she had to have a Title to the home, in order to yet a Homestead Exemption.
Mr. Havill reminded the Board that his office puts ads in the local newspapers informing residents of the County that they have to file by March 1, in order to receive Homestead Exemption, and that many people who have Title problems file first and get the problems resolved later.
On a motion by Mr. Ray Newman, seconded by Commr. Bailey and carried, the Board approved the Homestead Exemption, based on the statements by the Petitioner, that she was mislead.
Commr. Burhans voted "No".
PETITION 1988-44 Paz V. Genetia
Mr. Havill informed the Board that the Petitioner lives in Leesburg, and her husband lives in Minneola. The Petitioner has no driver's license, declaration of domicile, etc. The husband has half a Homestead because Mrs. Genetia does not appear to be a legal resident. He stated that under Florida law, a husband and wife are one legal unit, and are only entitled to one Homestead Exemption.
Mrs. Genetia stated that although they are husband and wife, they do not live together.
Mr. Havill stated that Mr. Genetia has been granted half of a Homestead Exemption, because his wife has no proof of residency.
Mrs. Genetia stated that she is a legal citizen of the United States, and she does have a business license in Lake County.
Mr. Havill stated that based on the information presented today, the Board could grant the Petitioner half of a Homestead.
On a motion by Mr. Chip Deems, seconded by Commr. Bailey and carried unanimously, the Board approved to grant the Petitioner half a Homestead Exemption, as recommended by the Property Appraiser.
PETITION 1988-160 Max E. Jacoby
Mr. Havill informed the Board that this was a new application, which was filed on August 29, 1988, after the March 1, 1988 deadline.
Mr. Jacoby stated that the previous owner of the house told him that all of the necessary paperwork has been filed. He was unaware that new owner's must come in to the Property Appraiser's Office and file for Homestead Exemption in their name.
On a motion by Commr. Bailey, seconded by Mr. Chip Deems and carried unanimously, the Board upheld the recommendation of the Property Appraiser and denied the Homestead Exemption, as the Petitioner was late in filing.
PETITION 1988-2 Huey E. Andrews
Mr. Havill noted that the Homestead Exemption renewal was postmarked March 2, 1988.
Mr. Andrews, and his cousin, were present to discuss the denial of Homestead Exemption with the Board.
Mr. Andrews' cousin stated that Mr. Andrews is illiterate, and his son had been taking care of him at the time the renewal card came in, and Mr. Andrews' son was unaware of the importance of the card, therefore, did not send it in on time.
Mr. Havill informed the Board that if the automatic renewal system was in effect this year, this problem would have been avoided, and recommended approval.
On a motion by Commr. Bailey, seconded by Mr. Ray Newman and carried unanimously, the Board approved the Homestead Exemption, as recommended by the Property Appraiser.
PETITION 1988-126 Rufus J Tucker
Ms. Evelyn Cox, representing Rufus J. Tucker, was present to discuss the denial of Homestead Exemption with the Board.
Mr. Havill noted that the Homestead Exemption renewal was received late.
Mr. Havill noted that, as in the previous case, if the automatic renewal system was in effect, this problem would have been avoided, and recommended approval.
On a motion by Commr. Bailey, seconded by Commr. Windram and carried unanimously, the Board approved the Homestead Exemption, as recommended by the Property Appraiser.
HOMESTEAD EXEMPTIONS - Approval of Late Filings
Mr. Havill stated that if the automatic filing system for renewal of Homestead Exemption was if effect this year, that these late filing cases would not have occurred, therefore, he recommended approval of the following Petitions:
1988-3 Bailey, Thomas Glen
1988-4 Baker, Elbert
1988-5 Baker, Walter J., Jr.
1988-7 Binder, Charles 0..1988-8 Boliek, Lloyd H.
1988-10 Brent, Levi
1988-11 Brent, Lillian
1988-14 Burns, J. L. & Penny H.
1988-22 Collins, Linda Gail
1988-25 Corbett, Ruth B.
1988-26 Crawford, Anthony
1988-45 Gibson, Lewis & Lewis, Jr.
1988-54 Hudson, Le Roy
1988-159 Jackson, Henry, et al
1988-60 Kelley, H. W.
1988-62 Kirkland, Robert Lee
1988-65 LaRoe, Glenda
1988-72 Martin, Stanley E.
1988-74 Map, Herbert L.
1988-84 Morgan, Gary
1988-93 Page, Shelley J.
1988-95 Payton, Calvin Lee
1988-98 Reed, Harry E.
1988-112 Smith, Levan
1988-148 Smith, Porter L.
1988-113 Solanick, Ronald S.
1988-115 Steele, Eugene, et al
1988-134 Williams, Sadie
1988-137 Wolcott, Mary Ann
1988-219 Stoltz, Gary
On a motion by Commr. Bailey, seconded by Commr. Windram and carried unanimously, the Board approved the Homestead Exemptions, listed above, as recommended by the Property Appraiser.
RECESS & REASSEMBLY
At 10:05 a.m. the Chairman announced that the Board would recess until 10:l0 a.m.
PETITION 1988-144 Scott Conyers
Mr. Havill informed the Board that the title to the home was not in the Petitioner's name, and that the Petitioner owns the land, but not the home.
Mrs. Conyers was present to discuss the denial of the Homestead Exemption with the Board.
Mr. Havill informed the Petitioner that, under Florida Law, to be considered for Homestead Exemption, the person filing for Homestead Exemption must have Title to the real estate and to the home, as of January 1, 1988.
Considerable discussion occurred regarding whose names the land is in, which the mobile home is on, and the name of the owner of the mobile home.
Mr. Havill stated that the Property Appraiser's Office can put a correction through for the upcoming Tax Bill, and advised the Petitioner to obtain a Mobile Home sticker, for this year, for the home. Therefore, the Property Appraiser's Office will take the assessment of the home off of the land assessment.
On a motion by Commr. Bailey, seconded by Commr. Windram and carried unanimously, the Board upheld the recommendation of the Property Appraiser and denied the Homestead Exemption, as the Petitioner did not own the home.
PETITION 1988-47 Linda Green
Ms. Linda Green was present to discuss the denial of Homestead Exemption with the Board.
Mr. Havill stated that his records indicated Connecticut residency, therefore, the Petitioner is not a legal resident of Florida.
Ms. Green stated that she has a Declaration of Domicile, which states that she has been a resident of Florida since March, 1985.
At this time, Mr. Havill recommended approval of Homestead Exemption.
On a motion by Commr. Bailey, seconded by Mr. Ray Newman and carried unanimously, the Board approved the Homestead Exemption, as recommended by the Property Appraiser, based on the documentation submitted for review by the Petitioner.
PETITION 1988-48 Tina Marie Hacker
Mr. Havill stated that his records indicated that Ms. Hacker moved in after January 1, 1988.
Ms. Hacker submitted for review her Deed to the Homestead, which was dated December 28, 1987, and stated that she had moved into the residence as of that date. She stated that when she filled out the application for Homestead Exemption, she was confused, and did not know she needed the Deed with her to apply.
On a motion by Commr. Bailey, seconded by Mr. Ray Newman and carried unanimously, the Board approved the Homestead Exemption, based on documentation submitted for review, by the Petitioner.
PETITION 1988-173 Wayne Jordan
Mr. Havill informed the Board that this was a new application, which was filed late, on September 8, 1988.
Mr. Jordan was present to discuss the denial of Homestead Exemption with the Board.
On a motion by Commr. Bailey, seconded by Mr. Ray Newman and carried unanimously, the Board upheld the recommendation of the Property Appraiser, and denied the Homestead Exemption, as the Petitioner filed late, on September 8, 1988.
PETITION 1988-94 Edythe Ann Paul
Mr. Havill informed the Board that the Petitioner did not have legal Title to the residence, as of January 1, 1988.
Mr. Bud Porter, representing Mrs. Paul, was present to discuss the denial of Homestead Exemption with the Board.
On a motion by Commr. Windram, seconded by Commr. Bailey and carried unanimously, the Board upheld the recommendation of the Property Appraiser, and denied the Homestead Exemption, as the Petitioner did not have legal Title to the residence, as of January 1, 1988.
PETITION 1988-96 Jose L. Perez
Mr. Havill informed the Board that the Petitioner is not a legal resident of the State of Florida, because he holds only a Temporary Visa to the United States.
Mr. Craig Corbett, Attorney representing the Petitioner, was present to discuss the denial of Homestead Exemption with the Board.
Mr. Corbett stated that the Petitioner is now in the process of applying for citizenship to the United States, and that his daughter was born in Orlando, and is a citizen of the United States.
Mr. Chris Ford, County Attorney, stated that, in view of the information presented, Mr. Perez is intending on becoming a U.S. citizen.
On a motion by Mr. Chip Deems, seconded by Commr. Bailey and carried, the Board approved the Homestead Exemption, based on statements by the Petitioner's Attorney.
Mr. Ray Newman voted "No".
PETITION 1988-100 Dennis J. Renfro
Mr. Havill informed the Board that the Deed he had on record was dated January 22, 1988.
Mr. Renfro stated that he has a recordable Contract of Sale, with witnesses signatures, and notarized, prior to January 1, 1988.
Mr. Havill recommended approval of Homestead Exemption, based on the documentation submitted.
On a motion by Commr. Bailey, seconded by Mr. Chip Deems and carried unanimously, the Board approved the Homestead Exemption, as recommended by the Property Appraiser, based on legal documentation.
PETITION 1988-106 Juan C. Rodriguez
Mr. Havill informed the Board that his records indicated that there is no property in the Petitioner's name.
Mrs. Rodriquez was present to discuss the denial of Homestead Exemption with the Board.
Mr. Havill informed Mrs. Rodriquez that, in order to receive Homestead Exemption in 1989, she will need to have a recordable instrument with the legal description outlined.
On a motion by Commr. Bailey, seconded by Mr. Ray Newman and carried unanimously, the Board upheld the recommendation of the Property Appraiser and denied the Homestead Exemption, as the property is not in the Petitioner's name.
PETITION 1988-172 David S. Rosenberger
Mr. Rosenberger was present to discuss the denial of Homestead Exemption with the Board.
Mr. Havill stated that Mr. Rosenberger did not file for Homestead Exemption until September, 1988.
On a motion by Commr. Bailey, seconded by Mr. Chip Deems and carried unanimously, the Board upheld the recommendation of the Property Appraiser and denied the Homestead Exemption, due to late filing.
PETITION 1988-161 Sherman Sturgeon
Mr. Havill informed the Board that Mr. Sturgeon mistakenly filed his Homestead Exemption on the wrong lot, and does have the proper recorded Deed for the correct lot, and recommended approval.
Mr. Sturgeon was present to discuss the denial of Homestead Exemption with the Board.
On a motion by Commr. Bailey, seconded by Mr. Ray Newman and carried unanimously, the Board approved the Homestead Exemption, as recommended by the Property Appraiser.
PETITION 1988-121 Russell W. Thomas
Mr. Havill stated that Mr. Thomas no longer has a driver's license because it was suspended, and has no voter's registration OK Declaration of Domicile.
Mr. Thomas was present to discuss the denial of Homestead Exemption with the Board. He submitted to the Board a letter from his employer indicating the length of time he has been employed.
On a motion by Commr. Bailey, seconded by Commr. Windram and carried unanimously, the Board approved the Homestead Exemption, based on the information submitted, as recommended by the Property Appraiser.
PETITION 1988-128 William C. Vike
Mr. Havill stated that Mr. Vike filed an incomplete application for Homestead Exemption on March 3, 1988, therefore, the Property Appraiser's Office could not determine legal residency.
Mr. Vike was present to discuss the denial of Homestead Exemption with the Board. He presented to the Board a Declaration of Domicile, and a Florida driver's license.
On a motion by Commr. Bailey, seconded by Mr. Chip Deems and carried, the Board approved the Homestead Exemption, based on the information submitted, as recommended by the Property Appraiser.
Commr. Windram was not present for the discussion or the vote.
PROPERTY APPRAISER - PETITIONS
PETITION 1988-140 Associated Christian Television System, Inc.
Mr. Michael Batts, Attorney, representing Association Christian Television System, Inc. was present to discuss the denial of total exemption with the Board.
Mr. Batts presented to the Board a considerable amount of backup (material to support their request for total exemption.
Considerable discussion occurred regarding the definition of religion, and the whether the selling of air time for these religious programs constitutes an exempt use of broadcast equipment, since it is a non-profit organization.
Mr. Batts stated that 99 percent of the programming is religious, and that they charge the non-profit religious organizations, to broadcast over the air, moderate fees, to help cover costs; which are not competitive with commercial television stations.
Mr. Havill recommended that the Board withdraw the denial of total exemption and set the tax rate at 3 l/2 percent.
On a motion by Commr. Bailey, seconded by Mr. Chip Deems and carried unanimously, the Board approved to withdraw the denial of total exemption and grant a partial exemption of 96 l/2 percent, and set the proposed tax rate at 3 l/2 percent, as recommended by the Property Appraiser.
PETITION 1988-150 Pine Lakes Volunteer Fireman's
Association, Inc.
No one was present to discuss this petition with the Board.
Mr. Havill stated that the Petitioner had filed too late, on May 5, 1988, for tax exemption.
On a motion by Commr. Bailey, seconded by Mr. Chip Deems and carried unanimously, the Board upheld the recommendation of the Property Appraiser, and denied the request for tax exemption, due to late filing.
PETITION 1988-187 Dale E Bartch
Mr. Bartch was present in opposition to the assessed value of his property.
Mr. Havill informed the Board that the Petitioner did not file an Agricultural or Green Belt classification, and also was late filing.
Mr. Bartch stated that he was unaware of the need to file an Agricultural or Green Belt classification with the Property Appraiser's Office. He also stated that he has cleared the dead grove and is planning on replanting the trees.
On a motion by Commr. Bailey, seconded by Mr. Chip Deems and carried, the Board upheld the recommendation of the Property Appraiser and approved the assessment of the two parcels, in the amount of $81,223.00 and $119,392.00, also due to the fact that the Petitioner was late filing.
Commr. Windram was not present for the discussion or the vote.
PETITION 1988-180 Edward M. & Eunice M. Dorsey
Mr. Dorsey was present in opposition to the assessed value of his property.
Mr. Havill informed the Board that the assessed value of the Petitioner's property is lower than the comparable lots, because ofthe property needing site work done on it, before it is considered to be a buildable lot.
On a motion by Mr. Ray Newman, seconded by Commr. Bailey and carried, the Board upheld the recommendation of the Property Appraiser and approved the assessment, in the amount of $28,740.00.
Commr. Windram was not present for the discussion or the vote.
PROPERTY APPRAISER - HOMESTEADS (CONT'D.)
PETITION 1988-104 Leandro Rivera
Mr. Rivera was present to discuss the denial of Homestead Exemption with the Board.
Mr. Havill stated that Mr. Rivera had filed for Homestead Exemption, but the home is in his daughter's name, therefore he does not have legal Title to the home.
On a motion by Commr. Bailey, seconded by Mr. Ray Newman and carried, the Board upheld the recommendation of the Property Appraiser and denied the Homestead Exemption, as the Petitioner did not have legal Title to the home.
Commr. Windram was not present for the discussion or the vote.
PETITION 1988-89 Thomas R. Osebold
Mrs. Osebold was present to discuss the denial of Homestead Exemption with the Board.
Mr. Havill stated that this was a new Homestead Exemption application, which was filed on March 13, 1988, and the applicant does meet all of the necessary qualifications. At this time, the Property Appraiser recommended approval of the Homestead Exemption.
On a motion by Commr. Bailey, seconded by Mr. Ray Newman and carried, the Board upheld the recommendation of the Property Appraiser and approved the Homestead Exemption, as the Petitioner met all of the necessary qualifications.
RECESS & REASSEMBLY
At 12:lO noon the Chairman announced that the Board would recess for lunch and reconvene at 2:00 p.m.
PROPERTY APPRAISER - PETITIONS (CONT'D.)
PETITION 1988-200 LaSalle Group Trustee
c/o Dr. Joseph M. Dimino
PETITION 1988-201 RMSG & TLSG c/o 3543 Cullen Lake Shore Dr.
Mr. Steve Jennelle, representing the Petitioner, was present in opposition to the assessments. He stated that his client was unaware of the Agricultural Exemption, therefore, did not file for such.
Mr. Havill informed the Board that the property is assessed comparatively to surrounding properties.
On a motion by Mr. Ray Newman, seconded by Commr. Bailey and carried unanimously, the Board upheld the recommendation of the Property Appraiser and approved the assessment, for Petition 1988-200, in the amount of $230,916.00, and Petition 1988-201, in the amount of $297,569.00.
PETITION 1988-182 Citrus Sun Club Condominium Assoc., Inc.
Mr. Havill informed the Board that Petition 1988-182 is regarding the Tangible assessment.
He stated that in Petition 1988-182 his records indicate that only 39 of the 180 time share units have been sold, hence, the assessment of the furniture.
Mr. Alex Cosky, President of Monarch Management, who is under contract with Citrus Sun Club, was present to discuss the assessment with the Board and informed Mr. Havill that all of the 180 time share units have been sold.
Mr. Havill stated that his office will make an adjustment regarding the Tangible assessment.
On a motion by Mr. Ray Newman, seconded by Commr. Bailey and carried unanimously, the Board approved to postpone, until October 4, 1988, Petition 1988-182, to allow the Property Appraiser to inspect the units, look at the furniture, and make a determination of what the Tangible assessment should be.
PETITION 1988-183 Citrus Sun Club Condominium Assoc., Inc.
Mr. Havill informed the Board that Petition 1988-183 is regarding the Real Estate assessment. He discussed the method used regarding the assessment of time share property.
In view of the results of the previous case, Mr. Havill recommended that the Board direct the Property Appraiser's Office to inspect the Real Estate, and make another determination of the assessment for the property.
On a motion by Mr. Ray Newman, seconded by Commr. Bailey and carried unanimously, the Board approved to postpone, until October 4, 1988, Petition 1988-183, to allow the Property Appraiser to inspect the Real Estate, to update the assessed value.
PROPERTY APPRAISER - HOMESTEADS (CONT'D)
PETITION 1988-6 Stacey Barnhart
No one was present to discuss this denial with the Board.
Mr. Havill informed the Board that the Petitioner did not occupy the home, as of January 1, 1988.
On a motion by Commr. Bailey, seconded by Mr. Chip Deems and carried unanimously, the Board upheld the recommendation of the Property Appraiser, and denied the Homestead Exemption.
PETITION 1988-143 John Beaumont
No one was present to discuss this denial with the Board.
Mr. Havill informed the Board that this was a new application for Homestead Exemption, which was filed late.
On a motion by Commr. Bailey, seconded by Mr. Chip Deems and carried uanimously, the Board upheld the recommendation of the Property Appraiser, and denied the Homestead Exemption.
PETITION 1988-9 Forrista J Bowman et al
No one was present to discuss this denial with the Board.
Mr. Havill informed the Board that his records indicate a Connecticut residency.
On a motion by Commr. Bailey, seconded by Mr. Chip Deems and carried unanimously, the Board upheld the recommendation of the Property Appraiser, and denied the Homestead Exemption.
PETITION 1988-12 Loren E. Burckard
No one was present to discuss this denial with the Board.
Mr. Havill informed the Board that his records indicate that the Petitioner does not have legal Title to the home. On a motion by Commr. Bailey, seconded by Mr. Chip Deems and carried unanimously, the Board upheld the recommendation of the Property Appraiser, and denied the Homestead Exemption.
PETITION 1988-15 James Caldwell
No one was present to discuss this denial with the Board.
Mr. Havill informed the Board that his records indicated that the Petitioner did not occupy the home, as of January 1, 1988, and is also a resident of New Jersey.
On a motion by Commr. Bailey, seconded by Mr. Ray Newman and carried unanimously, the Board upheld the recommendation of the Property Appraiser, and denied the Homestead Exemption.
PETITION 1988-16 Jules Caprio, Jr.
No one was present to discuss this denial with the Board.
Mr. Havill informed the Board that his records indicate that the Petitioner did not occupy the home, as of January 1, 1988.
On a motion by Commr. Bailey, seconded by Mr. Ray Newman and carried unanimously, the Board upheld the recommendation of the Property Appraiser, and denied the Homestead Exemption.
PETITION 1988-21 Vina M. Coldiron
No one was present to discuss this denial with the Board.
Mr. Havill informed the Board that his records indicate that the Petitioner is a resident of Kentucky.
On a motion by Mr. Chip Deems, seconded by Commr. Bailey and carried unanimously, the Board upheld the recommendation of the Property Appraiser, and denied the Homestead Exemption.
PETITION 1988-24 Carolyn L. Cooban & James E. Crawford,
Trustees
No one was present to discuss this denial with the Board.
Mr. Havill informed the Board that the Petitioner is indigent, and the renewal card was filed on March 15, 1988, and recommended approval.
On a motion by Commr. Bailey, seconded by Mr. Chip Deems and carried unanimously, the Board upheld the recommendation of the Property Appraiser, and approved the Homestead Exemption.
PETITION 1988-27 Brennie M. Crawford
No one was present to discuss this denial with the Board.
Mr. Havill informed the Board that the Petitioner does not have legal Title to the property.
On a motion by Commr. Bailey, seconded by Mr. Ray Newman and carried unanimously, the Board upheld the recommendation of the Property Appraiser, and denied the Homestead Exemption.
PETITION 1988-28 Larry L. Cundiff
No one was present to discuss this denial with the Board.
Mr. Havill informed the Board that his records indicate that the Petitioner is resident of Alabama.
On a motion by Commr. Bailey, seconded by Mr. Chip Deems and carried unanimously, the Board upheld the recommendation of the Property Appraiser, and denied the Homestead Exemption.
PETITION 1988-152 Erma B Day c/o Mrs. D. Cook
No one was present to discuss this denial with the Board.
Mr. Havill informed the Board that the application for renewal of Homestead Exemption was filed on June 27, 1988, and that the Petitioner is 99 years old. He recommended approval of the Homestead Exemption.
On a motion by Commr. Bailey, seconded by Mr. Chip Deems and carried unanimously, the Board upheld the recommendation of the Property Appraiser, and approved the Homestead Exemption.
PETITION 1988-29 Eugene M. Day
No one was present to discuss this denial with the Board.
Mr. Havill informed the Board that the Petitioner does not hold legal Title to the property.
On a motion by Commr. Bailey, seconded by Mr. Chip Deems and carried unanimously, the Board upheld the recommendation of the Property Appraiser, and denied the Homestead Exemption.
PETITION 1988-30 Edward A. DeVoe
No one was present to discuss this denial with the Board.
Mr. HaviLl informed the Board that his records indicate a Michigan residency.
On a motion by Mr. Chip Deems, seconded by Commr. Bailey and carried unanimously, the Board upheld the recommendation of the Property Appraiser, and denied the Homestead Exemption.
PETITION 1988-31 Elizabeth A. DiNitto
No one was present to discuss this denial with the Board.
Mr. Havill informed the Board that his records indicate that the Petitioner did not occupy the home as of January 1, 1988.
On a motion by Commr. Bailey, seconded by Mr. Chip Deems and carried unanimously, the Board upheld the recommendation of the Property Appraiser, and denied the Homestead Exemption.
PETITION 1988-32 Michael R. Dobson
No one was present to discuss this denial with the Board.
Mr. Havill informed the Board that his records indicate that the Petitioner did not occupy the home as of January 1, 1988.
On a motion by Commr. Bailey, seconded by Mr. Chip Deems and carried unanimously, the Board upheld the recommendation of the Property Appraiser, and denied the Homestead Exemption.
PETITION 1988-33 Frank Dolin
No one was present to discuss this denial with the Board.
Mr. Havill informed the Board that his records indicate that the Petitioner is a resident of West Virginia.
On a motion by Commr. Bailey, seconded by Mr. Chip Deems and carried unanimously, the Board upheld the recommendation of the Property Appraiser, and denied the Homestead Exemption.
PETITION 1988-34 John F Doyle
No one was present to discuss this denial with the Board.
Mr. Havill informed the Board that his records indicate that the Petitioner has no proof of legal residency in Florida.
On a motion by Commr. Bailey, seconded by Mr. Chip Deems and carried unanimously, the Board upheld the recommendation of the Property Appraiser, and denied the Homestead Exemption.
PETITION 1988-37 Josephine Eyrich
No one was present to discuss this denial with the Board.
Mr. Havill informed the Board that his records indicate that the property was sold before the first of the year, therefore, the Petitioner did not hold the Title.
On a motion by Mr. Ray Newman, seconded by Commr. Bailey and carried unanimously, the Board upheld the recommendation of the Property Appraiser, and denied the Homestead Exemption.
PETITION 1988-156 Eloise Est Fayson
No one was present to discuss this denial with the Board.
Mr. Havill informed the Board that his records indicate that the Petitioner passed away prior to January 1, 1988.
On a motion by Commr. Bailey, seconded by Mr. Chip Deems and carried unanimously, the Board upheld the recommendation of the Property Appraiser, and denied the Homestead Exemption.
PETITION 1988-38 Thomas E. Fenn
No one was present to discuss this denial with the Board.
Mr. Havill informed the Board that his records indicate that the Petitioner does not have property titled in his name.
On a motion by Mr. Chip Deems, seconded by Commr. Bailey and carried unanimously, the Board upheld the recommendation of the Property Appraiser, and denied the Homestead Exemption.
PETITION 1988-39 Jerome Findley
No one was present to discuss this denial with the Board.
Mr. Havill informed the Board that his records indicate that the Petitioner filed a new Homestead Exemption application one day late, and has no recommendation.
On a motion by Mr. Ray Newman, seconded by Commr. Bailey and carried unanimously, the Board approved the Homestead Exemption.
PETITION 1988-145 Mark Freeman
No one was present to discuss this denial with the Board.
Mr. Havill informed the Board that his records indicate that the Petitioner is not a legal resident of Florida, and also did not live in the home, as of January 1, 1988.
On a motion by Mr. Ray Newman, seconded by Mr. Chip Deems and carried unanimously, the Board upheld the recommendation of the Property Appraiser, and denied the Homestead Exemption.
PROPERTY APPRAISER - PETITIONS (CONT'D.)
PETITION 1988-203 Public Housing Assistancre, Inc.
Mr. Havill informed the Board that the Property Appraiser's Office had, prior to the meeting, reduced the assessment to $2,004,035.00. He stated that the Petitioner has come before the Property Appraisal Adjustment Board for the past two years to receive Total Exemption for the Public Housing Assistance Project, in Leesburg.
Mr. Steve Martin, Attorney for the Property Appraiser, informed the Board that the Petitioner is seeking a Charitable Exemption, which is limited to farmworkers; and the Petitioner does not agree with the method which the Property Appraiser uses to value the property.
Ms. Jerri Blair, Attorney representing the Petitioner, discussed the non-profit Corporation with the Board. She stated that the Corporation was formed to assist in providing low income housing to farmworkers.
Ms. Blair discussed the restrictions placed upon the property for its uses. She stated that the Corporation feels the exemption should be granted because the taxation of the property, is in contradiction to the purposes of the Fair Housing Act of 1989, which is where the funds, which built the project, were derived.
Ms. Blair questioned that if the exemption is not to be granted, does the appraised value accurately reflect the value of the property: since it is declared by the Federal Government as special purposes property.
Mr. Martin stated that the Petitioner has voluntarily imposed the restrictions on the use of the land, and the Property Appraiser is not required to consider voluntarily imposed restrictions to base his appraisal decision.
Mr. Martin informed the Board that the Property Appraiser is within his discretion to examine the various methods of valuing property, and may use whatever method he feels is best and which fairly represents the value.
On a motion by Commr. Bailey, seconded by Mr. Ray Newman and carried unanimously, the Board upheld the recommendation of the Property Appraiser, and denied the request for total exemption.
PROPERTY APPRAISER - HOMESTEADS (CONT'D.)
PETITION 1988-40 David T. Fritz
No one was present to discuss this denial with the Board.
Mr. Havill informed the Board that the Petitioner filed late on March 3, 1988, and recommended approval.
On a motion by Commr. Bailey, seconded by Mr. Ray Newman and carried unanimously, the Board upheld the recommendation of the Property Appraiser, and approved the Homestead Exemption.
PETITION 1988-41 Guadalupe Garcia
No one was present to discuss this denial with the Board.
Mr. Havill informed the Board that the Petitioner did not live in the home on January 1, 1988.
On a motion by Commr. Bailey, seconded by Mr. Chip Deems and carried unanimously, the Board upheld the recommendation of the Property Appraiser, and denied the Homestead Exemption.
PETITION 1988-43 J. Brasseur Garvin
No one was present to discuss this denial with the Board.
Mr. Havill informed the Board that the Petitioner does not own the land that the home is on, but she did indicate Widow's Exemption on the application, and recommends approval of the Widow's Exemption.
On a motion by Commr. Bailey, seconded by Mr. Ray Newman and carried unanimously, the Board upheld the recommendation of the Property Appraiser, and granted the Petitioner the $500.00 Widow's Exemption, and denied the Homestead Exemption.
PROPERTY APPRAISER - PETITIONS (CONT'D.)
PETITION 1988-216 Edward A. Avis
PETITION 1988-217 Edward A. Avis
Mr. Avis was present to discuss the assessments with the Board.
Mr. Havill stated that the Petitioner did not file for Green Belt Exemption, and does not qualify for it because he does not have a fence around the property or any cattle on it.
Mr. Avis stated that he was unaware of the Green Belt Exemption and the requirements involved.
On a motion by Commr. Bailey, seconded by Mr. Chip Deems and carried unanimously, the Board upheld the recommendation of the Property Appraiser, of the assessments, in the amount of $19,668.00, for Petition 1988-216, and $30,132.00, for Petition 1988-217, and denied adjustment of the assessments.
PETITION 1988-206 H. 0. Williams Jr., President
Astor-Astor Park Water Association Inc.
PETITION 1988-207 H. 0. Williams, Jr., President
Astor-Astor Park Water Association, Inc.
PETITION 1988-208 H. 0. Williams Jr., President
Astor-Astor Park Water Association, Inc.
PETITION 1988-209 H. 0. Williams Jr., President
Astor-Astor Park Water Association
PETITION 1988-210 H. 0. Williams , Jr., President
Astor-Astor Park Water Association Inc.
PETITION 1988-211 H. 0. Williams, Jr., President
Astor-Astor Park Water Association Inc.
PETITION 1988-212 H. 0. Williams, Jr., President
Astor-Astor Park Water Association Inc.
Mr. Williams was present to discuss the Tax Exemption which the Association had applied for.
Mr. Martin informed the Board that this application is for an exemption from Tangible Tax on a water distribution system, which was filed late, on September 19, 1988, and the Petitioner does not meet the criteria set forth in the Florida Statute 196.196, which discusses the method of judging whether something is charitable, scientific or literary. He stated that the Petitioner does not meet the charitable purpose outline of service to a community, because it serves only its members, and on that basis he recommends denial of the application.
Mr. Williams discussed the income derived from the community members it serves, and the problems they have. He stated that they do not pay Federal Taxes, and that they do not service anyone outside of the Association.
On a motion by Commr. Bailey, seconded by Commr. Windram and carried unanimously, the Board upheld the recommendation of the Property Appraiser, and denied the requests for Tax Exemption, in Petition 1988-206 through 1988-212.
PETITION 1988-220 Robert L. Dean
Mr. Dean was present in opposition of his assessment.
Mr. Havill stated that Mr. Dean did not present this petition until today, but would like the Board to hear the case anyway.
Mr. Robbie Ross, of the Property Appraiser's Office, informed the Board that their office has been greatly underassessing the property. He stated that the building had been turned into a business, which has made the property more valuable.
Mr. Havill recommended that the Board uphold the assessed value of $151,416.00, then the Property Appraiser's Office will reevaluate the property and make adjustments to the assessed value, if necessary.
On a motion by Mr. Chip Deems, seconded by Commr. Bailey and carried unanimously, the Board upheld the recommendation of the Property Appraiser, and approved the assessment, in the amount of $151,416.00, then the Property Appraiser will reevaluate the property and make adjustments to the assessed value, if necessary.
PROPERTY APPRAISER - HOMESTEADS (CONT'D.)
PETITION 1988-49 Garry A. Hall & Mary Taylor
No one was present to discuss the denial of Homestead Exemption with the Board.
Mr. Havill informed the Board that his records indicate that there is no deed in the name of the Petitioner, or a Title to the property.
On a motion by Mr. Chip Deems, seconded by Commr. Bailey and carried unanimously, the Board upheld the recommendation of the Property Appraiser and denied the Homestead Exemption.
PETITION 1988-52 Keith R Holtz
No one was present to discuss the denial of Homestead Exemption with the Board.
Mr. Havill informed the Board that his records indicate that the Petitioner is not a legal resident of Florida.
On a motion by Commr. Bailey, seconded by Mr. Chip Deems and carried unanimously, the Board upheld the recommendation of the Property Appraiser and denied the Homestead Exemption.
PETITION 1988-53 Louis A. Hoppe
No one was present to discuss the denial of Homestead Exemption with the Board.
Mr. Havill informed the Board that his records indicate that the Petitioner is a resident of Ohio.
On a motion by Commr. Bailey, seconded by Mr. Chip Deems and carried unanimously, the Board upheld the recommendation of the Property Appraiser and denied the Homestead Exemption.
PETITION 1988-55 Ellen R. Hughes
No one was present to discuss the denial of Homestead Exemption with the Board.
Mr. Havill informed the Board that his records indicate that the Petitioner is a resident of Ohio.
On a motion by Commr. Bailey, seconded by Mr. Chip Deems and carried unanimously, the Board upheld the recommendation of the Property Appraiser, and denied the Homestead Exemption.
PETITION 1988-56 Dorathea Jones
No one ras present to discuss the denial of Homestead Exemption with the Board.
Mr. Havill informed the Board that his records indicate that the Petitioner is not a legal resident of Florida.
On a motion by Mr. Chip Deems, seconded by Commr. Bailey and carried unanimously, the Board upheld the recommendation of the Property Appraiser, and denied the Homestead Exemption.
PETITION 1988-57 Jimmie W. Jones
No one was present to discuss the denial of Homestead Exemption with the Board.
Mr. Havill informed the Board that his records indicate that the Petitioner has sold the property.
On a motion by Mr. Chip Deems, seconded by Commr. Bailey and carried unanimously, the Board upheld the recommendation of the Property Appraiser, and denied the Homestead Exemption.
PETITION 1988-58 Lucille Jones
No one was present to discuss the denial of Homestead Exemption with the Board.
Mr. Havill informed the Board that his records indicate that the Petitioner had moved to Pennsylvania, in July, 1987.
On a motion by Mr. Chip Deems, seconded by Commr. Bailey and carried unanimously, the Board upheld the recommendation of the Property Appraiser, and denied the Homestead Exemption.
PETITION 1988-63 Brian L Kovacs
No one was present to discuss the denial of Homestead Exemption with the Board.
Mr. Havill informed the Board that his records indicate that the Petitioner is not a Florida resident.
On a motion by Commr. Bailey, seconded by Mr. Chip Deems and carried unanimously, the Board upheld the recommendation of the Property Appraiser, and denied the Homestead Exemption.
PETITION 1988-64 Virginia LaPier
No one was present to discuss the denial of Homestead Exemption with the Board.
Mr. Havill informed the Board that his records indicate that the Petitioner did not file her new application until April 27, 1988.
On a motion by Commr. Bailey, seconded by Mr. Chip Deems and carried unanimously, the Board upheld the recommendation of the Property Appraiser, and denied the Homestead Exemption.
PETITION 1988-66 Sylvester A Lepsch
No one was present to discuss the denial of Homestead Exemption with the Board.
Mr. Havill informed the Board that his records indicate that the Petitioner is a resident of New York.
On a motion by Mr. Chip Deems, seconded by Commr. Bailey and carried unanimously, the Board upheld the recommendation of the Property Appraiser, and denied the Homestead Exemption.
PETITION 1988-70 Robert Little
No one was present to discuss the denial of Homestead Exemption with the Board.
Mr. Havill informed the Board that his records indicate that there is no property in the name of the Petitioner.
On a motion by Commr. Bailey, seconded by Mr. Chip Deems and carried unanimously, the Board upheld the recommendation of the Property Appraiser, and denied the Homestead Exemption.
PETITION 1988-175 Robert J. Locher
No one was present to discuss the denial of Homestead Exemption with the Board.
Mr. Havill informed the Board that his records indicate that this was a new application, which was filed late, on September 8, 1988.
On a motion by Mr. Chip Deems, seconded by Commr. Bailey and carried unanimously, the Board upheld the recommendation of the Property Appraiser, and denied the Homestead Exemption.
PETITION 1988-71 Pearl E. Loucks
No one was present to discuss the denial of Homestead Exemption with the Board.
Mr. Havill informed the Board that his records indicate that the Petitioner passed away on December 17, 1987.
On a motion by Commr. Bailey, seconded by Mr. Chip Deems and carried unanimously, the Board upheld the recommendation of the Property Appraiser, and denied the Homestead Exemption.
PETITION 1988-151 Allen Magruder
No one was present to discuss the denial of Homestead Exemption with the Board.
Mr. Havill informed the Board that the Petitioner is in the Military and was not aware that he was entitled to Homestead Exemption.
On a motion by Mr. Chip Deems, seconded by Commr. Bailey and carried unanimously, the Board approved the Homestead Exemption, due to the fact that the Petitioner is in the Military.
PETITION l988-73 Louis W. Martins
No one was present to discuss the denial of Homestead Exemption with the Board.
Mr. Havill informed the Board that his records indicate that the Petitioner is a resident of Rhode Island.
On a motion by Mr. Chip Deems, seconded by Commr. Bailey and carried unanimously, the Board upheld the recommendation of the Property Appraiser, and denied the Homestead Exemption.
PETITION 1988-75 John L. McCarthy
No one was present to discuss the denial of Homestead Exemption with the Board.
Mr. Havill informed the Board that his records indicate that the Petitioner was not a resident of Florida on January 1, 1988.
On a motion by Commr. Bailey, seconded by Mr. Chip Deems and carried unanimously, the Board upheld the recommendation of the Property Appraiser, and denied the Homestead Exemption.
PETITION 1988-76 Gertrude McClees
No one was present to discuss the denial of Homestead Exemption with the Board.
Mr. Havill informed the Board that his records indicate that there is no property in the name of the Petitioner.
On a motion by Commr. Bailey, seconded by Mr. Chip Deems and carried unanimously, the Board upheld the recommendation of the Property Appraiser, and denied the Homestead Exemption.
PETITION 1988-77 Sue Ann McCuen
No one was present to discuss the denial of Homestead Exemption with the Board.
Mr. Havill informed the Board that his records indicate that Petitioner had moved to Indiana, in August, 1987.
On a motion by Commr. Bailey, seconded by Mr. Chip Deems and carried unanimously, the Board upheld the recommendation of the Property Appraiser, and denied the Homestead Exemption.
PETITION 1988-78 Bertha V. McDermott
No one was present to discuss the denial of Homestead Exemption with the Board.
Mr. Havill informed the Board that his records indicate that her husband has established legal residency, but she has not. He stated that his office has granted her husband half a homestead, and recommends that the Board deny her half a homestead.
On a motion by Mr. Ray Newman, and seconded by Commr. Bailey and carried unanimously, the Board upheld the recommendation of the Property Appraiser, and denied her half of the Homestead Exemption.
PETITION 1988-79 Rhodia McDowell
No one was present to discuss the denial of Homestead Exemption with the Board.
Mr. Havill informed the Board that his records indicate that the Petitioner did not have the Title to the mobile home in her name.
On a motion by Commr. Bailey, seconded by Commr. Windram and carried unanimously, the Board upheld the recommendation of the Property Appraiser, and denied the Homestead Exemption.
PETITION 1988-80 Daniel E McFall
No one was present to discuss the denial of Homestead Exemption with the Board.
Mr. Havill informed the Board that his records indicate that the Petitioner did not occupy the home on January 1, 1988.
On a motion by Mr. Chip Deems, seconded by Commr. Bailey and carried unanimously, the Board upheld the recommendation of the Property Appraiser, and denied the Homestead Exemption.
PETITION 1988-147 Marion J. McNair
No one was present to discuss the denial of Homestead Exemption with the Board.
Mr. Havill informed the Board that his records indicate that the residence was not complete on January 1, 1988, and the Property Appraiser's office is not assessing the house. He stated that the Petitioner will only be taxed for a vacant lot, therefore, recommended denial of the Homestead Exemption.
On a motion by Mr. Ray Newman, seconded by Commr. Windram and carried unanimously, the Board upheld the recommendation of the Property Appraiser, and denied the Homestead Exemption.
PETITION 1988-82 Forrest Miles
No one was present to discuss the denial of Homestead Exemption with the Board.
Mr. Havill informed the Board that his records indicate that the Petitioner is a resident of Minnesota.
On a motion by Mr. Chip Deems, seconded by Commr. Windram and carried unanimously, the Board upheld the recommendation of the Property Appraiser, and denied the Homestead Exemption.
PETITION 1988-85 Bernard S. Mose
No one was present to discuss the denial of Homestead Exemption with the Board.
Mr. Havill informed the Board that his records indicate that the Petitioner did not move into the residence until January 10, 1988, therefore, is not entitled to the exemption.
On a motion by Mr. Chip Deems, seconded by Commr. Bailey and carried unanimously, the Board upheld the recommendation of the Property Appraiser, and denied the Homestead Exemption.
PETITION 1988-87 Jack R. Nystrom
No one was present to discuss the denial of Homestead Exemption with the Board.
Mr. Havill informed the Board that his records indicate that the Petitioner was not a resident on January 1, 1988.
On a motion by Commr. Bailey, seconded by Mr. Ray Newman and carried unanimously, the Board upheld the recommendation of the Property Appraiser, and denied the Homestead Exemption.
PETITION 1988-90 William G. Ostic, Sr.
No one was present to discuss the denial of Homestead Exemption with the Board.
Mr. Havill informed the Board that his records indicate that the Petitioner is a resident of Michigan.
On a motion by Mr. Ray Newman, seconded by Commr. Bailey and carried unanimously, the Board upheld the recommendation of the Property Appraiser, and denied the Homestead Exemption.
PETITION 1988-91 Carolee Owens
No one was present to discuss the denial of Homestead Exemption with the Board.
Mr. Havill informed the Board that his records indicate that the Petitioner passed away in April, 1987.
On a motion by Commr. Bailey, seconded by Mr. Chip Deems and carried unanimously, the Board upheld the recommendation of the Property Appraiser, and denied the Homestead Exemption.
PETITION 1988-92 Mary L. Oyler
No one was present to discuss the denial of Homestead Exemption with the Board.
Mr. Havill informed the Board that his records indicate that the Petitioner did not occupy the residence on January 1, 1988.
On a motion by Mr. Chip Deems, seconded by Commr. Bailey and carried unanimously, the Board upheld the recommendation of the Property Appraiser, and denied the Homestead Exemption.
PETITION 1988-97 James B Rainey
No one was present to discuss the denial of Homestead Exemption with the Board.
Mr. Havill informed the Board that his records indicate that the Petitioner did not have legal Title to the home on January 1, 1988.
On a motion by Mr. Chip Deems, seconded by Commr. Bailey and carried unanimously, the Board upheld the recommendation of the Property Appraiser, and denied the Homestead Exemption.
PETITION 1988-99 Ella Nixola Reeder
No one was present to discuss the denial of Homestead Exemption with the Board.
Mr. Havill informed the Board that his records indicate that the Petitioner does not have any property in her name.
On a motion by Mr. Chip Deems, seconded by Commr. Bailey and carried unanimously, the Board upheld the recommendation of the Property Appraiser, and denied the Homestead Exemption.
PETITION 1988-102 Ottis Rhodes
No one was present to discuss the denial of Homestead Exemption with the Board.
Mr. Havill informed the Board that his records indicate that the Petitioner was not a legal resident of Florida, and did not move into his home until January 5, 1988.
On a motion by Commr. Bailey, seconded by Mr. Ray Newman and carried unanimously, the Board upheld the recommendation of the Property Appraiser, and denied the Homestead Exemption.
PETITION 1988-108 Michael W. Sabacinski
No one was present to discuss the denial of Homestead Exemption with the Board.
Mr. Havill informed the Board that his records indicate that the Petitioner is a resident of Massachusetts.
On a motion by Mr. Chip Deems, seconded by Commr. Bailey and carried unanimously, the Board upheld the recommendation of the Property Appraiser, and denied the Homestead Exemption.
PETITION 1988-110 Richard & Barbara Semonasky
No one was present to discuss the denial of Homestead Exemption with the Board.
Mr. Havill informed the Board that his records indicate that the Petitioner's live in Hollywood, Florida, and that their denial was returned from the Eustis address.
On a motion by Commr. Bailey, seconded by Mr. Ray Newman and carried unanimously, the Board upheld the recommendation of the Property Appraiser, and denied the Homestead Exemption.
PETITION 1988-111 Kelly Sims
No one was present to discuss the denial of Homestead Exemption with the Board.
Mr. Havill informed the Board that his records indicate that the home is not in the Petitioner's name.
On a motion by Mr. Chip Deems, seconded by Commr. Bailey and carried unanimously, the Board upheld the recommendation of the Property Appraiser, and denied the Homestead Exemption.
PETITION 1988-157 Robert K. Startzman
No one was present to discuss the denial of Homestead Exemption with the Board.
Mr. Havill informed the Board that his records indicate that the Petitioner did not file his application until August 26, 1988.
On a motion by Mr. Chip Deems, seconded by Commr. Bailey and carried unanimously, the Board upheld the recommendation of the Property Appraiser, and denied the Homestead Exemption.
PETITION 1988-114 Edith Stecm
No one was present to discuss the denial of Widow's Exemption
with the Board.
Mr. Havill informed the Board that his records indicate that the Petitioner's renewal card was postmarked March 18, 1988, and recommended approval.
On a motion by Commr. Bailey, seconded by Mr. Chip Deems and carried unanimously, the Board upheld the recommendation of the Property Appraiser, and approved the $500.00 Widow's Exemption.
PETITION 1988-116 Travis Stiles
No one was present to discuss the denial of Homestead Exemption with the Board.
Mr. Havill informed the Board that his records indicate that the residence was not complete, as of January 1, 1988, so the Property Appraiser's Office, is assessing the property as a vacant lot.
On a motion by Mr. Chip Deems, seconded by Commr. Windram and carried unanimously, the Board upheld the recommendation of the Property Appraiser, and denied the Homestead Exemption.
PETITION 1988-117 William Still
No one was present to discuss the denial of Homestead Exemption with the Board.
Mr. Havill informed the Board that his records indicate that the Petitioner is a resident of Virginia.
On a motion by Mr. Chip Deems, seconded by Commr. Bailey and carried unanimously, the Board upheld the recommendation of the Property Appraiser, and denied the Homestead Exemption.
PETITION 1988-122 Asparagus J. Thompson
No one was present to discuss the denial of Homestead Exemption with the Board.
Mr. Havill informed the Board that his records indicate that this was a new application and was not filed until March 3, 1988.
On a motion by Commr. Bailey, seconded by Mr. Chip Deems and carried unanimously, the Board upheld the recommendation of the Property Appraiser, and denied the Homestead Exemption.
PETITION 1988-123 Lords Levi Thompson
No one was present to discuss the denial of Homestead Exemption with the Board.
Mr. Havill informed the Board that his records indicate that the Petitioner is not a legal resident.
On a motion by Commr. Bailey, seconded by Mr. Ray Newman and carried unanimously, the Board upheld the recommendation of the Property Appraiser, and denied the Homestead Exemption.
PETITION 1988-124 Ricky Thompson
No one was present to discuss the denial of Homestead Exemption with the Board.
Mr. Havill informed the Board that his records indicate that there is no property in the name of the Petitioner.
On a motion by Mr. Ray Newman, seconded by Commr. Bailey and carried unanimously, the Board upheld the recommendation of the Property Appraiser, and denied the Homestead Exemption.
PETITION 1988-125 Sammie Tolbert
No one was present to discuss the denial of Homestead Exemption with the Board.
Mr. Havill informed the Board that the husband, has no proof of legal residency, but his wife has a Florida driver's license, therefore, he recommends granting half a Homestead.
On a motion by Mr. Ray Newman, seconded by Commr. Bailey and carried unanimously, the Board upheld the recommendation of the Property Appraiser, and approved half of a Homestead Exemption.
PETITION 1988-135 Samuel J. Willis
No one was present to discuss the denial of Homestead Exemption with the Board.
Mr. Havill informed the Board that the Petitioner did not live in the home until January 27, 1988.
On a motion by Commr. Bailey, seconded by Mr. Ray Newman and carried unanimously, the Board upheld the recommendation of the Property Appraiser, and denied the Homestead Exemption.
PETITION 1988-136 James D. Winterstein
No one was present to discuss the denial of Homestead Exemption with the Board.
Mr. Havill informed the Board that the mobile home and the land are in the name of the Petitioner's father.
On a motion by Mr. Ray Newman, seconded by Commr. Bailey and carried unanimously, the Board upheld the recommendation of the Property Appraiser, and denied the Homestead Exemption.
PETITION 1988-138 Sandra L. Woods
No one was present to discuss the denial of Homestead Exemption with the Board.
Mr. Havill informed the Board that his records indicate that the mobile home is not in the name of the Petitioner.
On a motion by Commr. Bailey, seconded by Mr. Ray Newman and carried unanimously, the Board upheld the recommendation of the Property Appraiser, and denied the Homestead Exemption.
PROPERTY APPRAISER - PETITIONS (CONT'D.)
PETITION 1988-158 Ruth Russell Gray
No one was present to discuss this petition with the Board.
Mr. Havill recommended an adjustment in the assessment, in the amount of $75,527.00.
On a motion by Commr. Bailey, seconded by Mr. Chip Deems and carried unanimously, the Board approved the adjusted assessment, as recommended by the Property Appraiser, in the amount of $75,527.00.
PETITION 1988-165 Herbert J. Merck & John C Merck
No one was present to discuss this petition with the Board.
Mr. Havill informed the Board that the Petitioner's filed for an Agricultural Exemption on August 30, 1988, and recommended that the Board deny the petition, due to the late filing.
On a motion by Mr. Ray Newman, seconded by Mr. Chip Deems and carried unanimously, the Board upheld the recommendation of the Property Appraiser, and denied the Agricultural Exemption, due to the late filing.
PETITION 1988-168 Henry E. Witte
No one was present to discuss this petition with the Board.
Mr. Havill recommended an adjustment in the assessment, in the amount of $63,000.00.
On a motion by Mr. Chip Deems, seconded by Commr. Windram and carried unanimously, the Board approved the adjusted assessment, as recommended by the Property Appraiser, in the amount of $63,000.00.
PETITION 1988-179 Fred N. Smith
No one was present to discuss this petition with the Board.
Mr. Havill recommended an adjustment in the assessment, in the amount of $28,851.00.
On a motion by Mr. Ray Newman, seconded by Mr. Chip Deems and carried unanimously, the Board approved the adjusted assessment, as recommended by the Property Appraiser, in the amount of $28,851.00.
PETITION 1988-214 B. J. Cleaver
No one was present to discuss this petition with the Board.
Mr. Havill recommended the Board uphold the assessment, in the amount of $33,760.00, because the assessment is comparable to the surrounding properties.
On a motion by Mr. Chip Deems, seconded by Commr. Bailey and carried unanimously, the Board upheld the recommendation of the Property Appraiser, and approved the assessment, in the amount of $33,760.00.
There being no further business to be brought to the attention of the Board, the meeting adjourned at 3:50 p.m.
GLENN C. BURHANS, CHAIRMAN
PROPERTY APPRAISAL ADJUSTMENT
BOARD
ATTEST:
JAMES C. WATKINS, CLERK
LS/10-03-88