PROPERTY APPRAISAL ADJUSTMENT BOARD

SEPTEMBER 26, 1990

The Property Appraisal Adjustment Board met on Wednesday, September 26, 1990, at 9:00 a.m., in the Board of County Commissioner's Meeting Room, Lake County Courthouse, Tavares, Florida. Commissioners present at the meeting were: Michael J. Bakich, Chairman; Gregg; Don Bailey; and Richard Swartz. School Board members present were: Anna Cowin and Jerry Smith. Others present were: Annette Star Lustgarten, County Attorney; Ed Havill, Property Appraiser; and Toni M. Austin, Deputy Clerk.

HOMESTEAD EXEMPTIONS

Petition #1990-65 Janice M. Chavez

Mr. Havill informed the Board that the application for homestead was filed on March 19, 1990.

Ms. Janice M. Chavez appeared before the Board and stated that she was out of town, due to illness, and her husband is a truck driver and out of town.

On a motion by Commr. Swartz, seconded by Commr. Bailey and carried unanimously, the Board upheld the recommendation of the Property Appraiser and denied the application for homestead.

Petition #1990-452 David B. and Elaine L. Woodward

Mr. Havill informed the Board that the application for homestead was filed on March 22, 1990.

Mr. David B. Woodward appeared before the Board to discuss the issue.

On a motion by Commr. Swartz, seconded by Dr. Smith and carried unanimously, the Board upheld the recommendation of the Property Appraiser and denied the application for homestead.

Petition #1990-219 Juan R. & Maria Martinez

Mr. Havill informed the Board that the application for homestead was filed on March 2, 1990.

Ms. Maria Martinez appeared before the Board to discuss the issue. She stated that she was undergoing radiation therapy, and the denial of homestead will cause a hardship on her family. She

further stated that they moved into their house on May 5, 1989. Ms. Martinez suggested the County start pro-rating the homestead for the days missed for filing, and taking this to the legislation for consideration.

On a motion by Commr. Bailey, seconded by Dr. Smith and carried unanimously, the Board upheld the recommendation of the Property Appraiser and denied the application for homestead.

Petition #1990-449 Lewis R. Turner

Mr. Havill informed the Board that the application for homestead was filed on April 3, 1990.

Mrs. Turner was present to discuss the issue.

On a motion by Ms. Cowin, seconded by Commr. Bailey and carried unanimously, the Board upheld the recommendation of the Property Appraiser and denied the application for homestead.

Petition #1990-684 Michael Rutherford

Mr. Havill informed the Board that the application for homestead was filed on August 30, 1990.

Mr. Michael Rutherford appeared before the Board and explained that, when he received his tax notice in the mail, he obtained the real property (RP) decal for his mobile home. At this time, he inquired as to the necessary papers that he needed to be tax exempt, and was told that the decal was all that he needed, and he would automatically be approved for the exemption.

Mr. Rutherford presented a copy of a document for review, which indicated that he went to the Clermont Tag Office, and where he was given the information to be tax exempt.

Commr. Swartz suggested that the Board reschedule this issue, until the Tax Collector could be contacted, or the employee named on the document, in order to clarify the issue of misinformation being provided to Mr. Rutherford.

On a motion by Ms. Cowin, seconded by Dr. Smith and carried unanimously, the Board approved to continue this issue until the Tax Collector's Office could be contacted.

Petition #1990-697 Virgil B. & Doris E. Mattingly

Mr. Havill informed the Board that the application for homestead was filed on September 7, 1990.

Ms. Doris Mattingly appeared before the Board and discussed receiving their tax bill in 1989, which indicated the $25,000.00 exemption. She discussed being told that the homestead exemption was automatic. Ms. Mattingly further discussed the different information she obtained regarding homestead exemption, and never receiving a proposed tax notice. Ms. Mattingly stressed the confusion over the different information obtained regarding the issue of homestead exemption, and made suggestions to help clarify the information provided to the public.

Mr. Havill discussed the information Ms. Mattingly presented regarding obtaining homestead exemption.

On a motion by Commr. Bailey, seconded by Dr. Smith and carried unanimously, the Board upheld the recommendation of the Property Appraiser and denied the application for homestead.

Petition #1990-683 Thomas F. and Lida F. Fender

Mr. Havill informed the Board that the application for homestead was filed on August 30, 1990.

Ms. Lida Fender appeared before the Board to discuss the issue.

On a motion by Ms. Cowin, seconded by Commr. Bailey and carried unanimously, the Board upheld the recommendation of the Property Appraiser and denied the application for homestead.

Petition #1990-684 Michael Rutherford (Continued)

Commr. Swartz informed the Board that communication was made with the Tax Collector's Office, with no one being available to attend this meeting at this time. Therefore, Commr. Swartz discussed misinformation being given to Mr. Rutherford, and stated that, if this could be verified, he would support granting the exemption.

Mr. Rutherford stated that he felt he did all that was possible to comply with the information provided to him. He stated

that he was uncomfortable with the information given to him, but was told that he did not need to come into the Property Appraiser's Office to make application for homestead.

Ms. Cowin stated that Mr. Rutherford was being straightforward with the Board, and that he was possibly given misinformation by the County.

Ms. Cowin made a motion, which was seconded by Dr. Smith, to approve the application for homestead.

Under discussion, Commr. Swartz stated that he would not want to necessarily assume that Mr. Rutherford was given wrong information, but possibly he came away from the discussion with a misunderstanding, and therefore, cannot accept this motion. He stated that he would prefer obtaining further information on this issue.

The Chairman called for a vote on the motion, with the motion failing due to a 2-2 vote.

Commrs. Swartz and Bakich voted "no".

Discussion occurred regarding Mr. Rutherford coming back before the Board with further information, and the Board reconsidering this issue.

Petition #1990-465 James R. and Elaine Hirschfeld

Mr. Havill informed the Board that the application for homestead was filed on May 10, 1990.

Mr. James Hirschfeld was present to discuss the issue.

On a motion by Ms. Cowin, seconded by Dr. Smith and carried, the Board upheld the recommendation of the Property Appraiser and denied the application for homestead.

Commr. Bailey was not present for the vote.

Petition #1990-696 Peter J. Klover

Mr. Havill informed the Board that the application for homestead was filed on September 10, 1990.

Mr. Peter J. Klover appeared before the Board and stated that he bought the property in July, 1989, and received a tax notice, which indicated the homestead exemption.

Mr. Havill stated that Mr. Klover's wife was terminally ill in all of January, and passed away in February.

On a motion by Commr. Swartz, seconded by Dr. Smith and carried, the Board approved the application for homestead, based upon the information provided by the applicant.

Commr. Bailey was not present for the vote.

Petition #1990-735 Glenda Harrell

Mr. Havill informed the Board that the application for homestead was filed on September 18, 1990.

Mr. Lloyd B. Brown, Jr., in behalf of his grandmother, Glenda Harrell, appeared before the Board and stated that his grandmother is almost 80 years old, and during the last 7-8 months, she is becoming less and less able to tend to her affairs. Mr. Brown stated that she is currently in a nursing home, but will be back in her new home, with family tending to her. Therefore, he felt that these are extenuating circumstances and requested approval of the application.

On a motion by Commr. Swartz, seconded by Dr. Smith and carried unanimously, the Board approved the application for homestead, based upon the information presented by the applicant's grandson.

Petition #1990-717 John and Karen Eichhorn

Mr. Havill informed the Board that the application for homestead was filed on September 17, 1990.

Mr. John Eichhorn was present to discuss the issue.

On a motion by Ms. Cowin, seconded by Dr. Smith and carried unanimously, the Board upheld the recommendation of the Property Appraiser and denied the application for homestead.

Petitions

On a motion by Ms. Cowin, seconded by Dr. Smith and carried unanimously, the Board upheld the recommendation of the Property Appraiser and denied the following applications, which were to be heard between 9:00 a.m. to 10:00 a.m., with the exception of the ones heard previously:

1990-50 James D. & Catherine S. Blackshire

1990-56 Charles D. & Mary E. Brown 1990-147 Jetta Heinrich

1990-270 Elaine W. Robertson 1990-372 Wynona A. Barrett



GREEN BELT EXEMPTIONS

Petition 1990-1 Wen Fang Sun

Mr. Havill informed the Board the a green belt exemption has to be renewed each year. Mr. Havill stated that the law allows the Property Appraiser to ask the County Commission to make automatic renewal for homestead and automatic renewal for green belt, but that he only requested automatic renewal for homestead. The reason he did not request automatic renewal for green belt is because, the individual is signing under oath that the property is green belt. He stated that this would be a way for his office to check the property. Mr. Havill stated that, instead of automatic green belt, the Board could consider each individual case, and if the card was filed late, he recommended approval, if the property is bonafide green belt.

Mr. Havill stated that this particular application for green belt was filed on March 8, 1990.

Ms. Annette Star Lustgarten, County Attorney, informed the Board that there are no provisions, in the agricultural exemption, for excruciating circumstances.

Ms. Cowin stated that she felt there should be a legitimate reason for the applicant filing late.

Mr. Havill stated that he looks in the direction of the use of the property as agricultural, and if the property is being used for this purpose, the application would have been automatically approved.

Ms. Wen Fang Sun appeared before the Board to discuss the issue.

On a motion by Commr. Bailey, seconded by Commr. Swartz and carried, the Board upheld the recommendation of the Property Appraiser and approved the application for green belt.

Ms. Cowin voted "no".

HOMESTEAD EXEMPTIONS (Continued)

Petition #1990-684 Michael Rutherford

Mr. Michael Rutherford appeared before the Board and stated that he met with the Tax Collector's Office, and at this time, presented the explanation that he received.

On a motion by Dr. Smith, seconded by Commr. Swartz and carried unanimously the Board approved to reconsider the above named case.

Commr. Bailey stated that the Board has laws to follow, and he would have voted to uphold the recommendation by the Property Appraiser for denial.

Mr. Rutherford, once again, presented the document he received from the Property Appraiser's Office, and which was signed by someone in the Tax Collector's Office.

On a motion by Commr. Swartz, seconded by Ms. Cowin and carried unanimously, the Board approved the application for homestead, because the property qualified for the homestead exemption, and because it is possible, based on the explanation given to Mr. Rutherford by Mr. T. Keith Hall, Tax Collector, that he was, in fact, given information that mislead him, and may have been an error by a governmental agency.

GREEN BELT EXEMPTIONS

Petition #1990-670 - #1990-673 M. K. Mazuji

Mr. Havill informed the Board that the applicant is requesting that the agricultural classification be reinstated on four ten-acre parcels of property. The green cards were received on March 5, 1990, but had he applied in a timely manner, the parcels would have been denied. Mr. Havill stated that the property is now only weed fields.

Mr. M. K. Mazuji appeared before the Board to discuss the issue. He stated that he has worked on the land and planted peanuts, and informed the Board that he has receipts for the expenses incurred for the work.

Mr. Robbie Ross, Property Appraiser's Office, appeared before the Board and stated that he inspected the property, and the property does not qualify.

Ms. Annette Star Lustgarten, County Attorney, discussed the definition of a bonafide agricultural purpose within the Florida Statutes.

Mr. Ross stated that he inspected the property in April, 1990, with a note to recheck. The property is west of Highway 561, south of Astatula, and touches the highway. He stated that he did not find any evidence that there was bonafide agricultural use of the property.

Dr. Smith stated that it appears that the applicant has made substantial plans to begin some type of agricultural use of the property, but the plans have not been put into effect.

On a motion by Commr. Swartz, seconded by Commr. Bailey and carried unanimously, the Board upheld the recommendation of the Property Appraiser and denied the application for green belt exemption.

Petition #1990-489 B. J. Richards

Mr. Havill informed the Board that the applicant returned his green card after the March 1, 1990, deadline, but that agriculture would have been approved, if he had filed on time.

Mr. B. J. Richards appeared before the Board to discuss the issue.

On a motion by Commr. Bailey, seconded by Commr. Swartz and carried, the Board upheld the recommendation of the Property Appraiser and approved the application for green belt exemption, based upon the information supplied by the Property Appraiser.

Ms. Cowin voted "no".

Ms. Cowin requested that the record reflect the reason for her opposing certain requests for green belt, which is the fact that the petitioner should show due cause as to why they filed late.

Petition #1990-674 Rebecca S. Austin

Mr. Havill informed the Board that the applicant is requesting that the agricultural classification be reinstated to her 198 acre orange grove. A reinspection of the property, on September 21, 1990, found no evidence of bonafide commercial grove activities on either parcel.

Ms. Rebecca Austin appeared before the Board and stated that there are 40 acres have been pushed up, and there is a bulldozer and tractor on the property. She stated that there is a well, turban, and diesel pump also for irrigation. Ms. Austin stated that the two groves in Umatilla are now replanted, with replanting on this property to begin before the year is over.

Mr. Robbie Ross, Property Appraiser's Office, appeared before the Board and stated that this property was on the list to be reinspected, and which did show agricultural use.

Mr. Havill stated that the Board could consider combining the 198 acres with the two parcels in Umatilla (20 acres), to constitute the effort being made for the replanting of orange groves.

Ms. Annette Star Lustgarten, County Attorney, stated that there are various items to consider, which include the actual physical inspection made by the Property Appraiser, with all exemptions being as of January 1, 1990. She further stated that the law speaks to the length of time the property has been utilized as an ongoing operation prior to that date, and the history of the land.

On a motion by Dr. Smith, seconded by Commr Bailey and carried, the Board approved the application for green belt exemption, based on the information presented by the applicant.

Commr. Swartz and Ms. Cowin voted "no".

HOMESTEAD EXEMPTIONS (Continued)

Petition #1990-488 Carl B. Murphy

Mr. Havill informed the Board that the applicant is protesting the assessment of a mobile home on his property for the years 1988 and 1989. He stated that, after Mr. Murphy moved his mobile home

to his property in 1987, he was unable to secure an easement to his property for Sumter Electric to provide him with electricity. He has attempted to obtain the use of utilities for two years, and when he was unable to do so, he moved his trailer to another piece of property. Mr. Murphy is requesting a refund of taxes paid on the mobile home for the years 1988 and 1989.

Mr. Robbie Ross, Property Appraiser's Office, appeared before the Board to present an explanation of Mr. Murphy's assessment and taxes.

On a motion by Commr. Swartz, seconded by Dr. Smith and carried, the Board upheld the recommendation of the Property Appraiser and denied the request for the refund of taxes to the applicant for the years 1988 and 1989.

Commr. Bailey and Ms. Cowin were not present for the vote.

Petition #1990-687 William F. and Elizabeth J. Banks

Mr. Havill informed the Board that the applicants are saying that the Property Appraiser should not assess their home, due to the fact that they did not move into the home until January 17, 1990, and problems incurred with Scottish Highlands. Mr. Havill stated that the final inspection was made on December 20, 1989, which means that the County said the home was finished, with a Certificate of Occupancy being issued that date.

Mr. and Mrs. Banks appeared before the Board to discuss the issue. Mr. Banks stated that they tried to apply for homestead and were refused homestead predicated on the fact that they were not allowed in the home prior to January 1, 1990.

Mr. Robbie Ross, Property Appraiser's Office, stated that the Banks were told that they could file for homestead, but will denied the exemption, because they were not in the home as of January 1, 1990.

Mr. Havill stated that he would have no objection to the Board hearing a request for homestead, even though the Banks did not file an application with his office.

Commr. Swartz discussed the issue of the home being substantially complete, with a Certificate of Occupancy, prior to January 1, 1990, the taxes should be paid by Pringle Development.

Mr. Havill stated that, at the closing on January 17, 1990, Pringle Development transferred the title, and should have pro-rated the taxes from January 1, 1990, to January 17, 1990.

Mr. Banks stated that they owned the land since 1987.

Mr. Havill informed the Board that Mrs. Banks has a denial of homestead exemption form from his office, which indicates that they filed for homestead in September, 1990.

Dr. Smith made a motion, which was seconded by Ms. Cowin, to approve the homestead.

The motion failed due to a 2-3 vote, with Commr. Bakich, Commr. Bailey and Commr. Swartz voting "no".

Petitions #1990-690 and #1990-691 William H. Popp and

Hao T. Popp

Mr. Robbie Ross, Property Appraiser's Office, stated that the above named petitions have been settled with Mr. Havill's Office.

PROPERTY ASSESSMENTS

Petition #1990-681 A. H. Golden

Mr. Havill informed the Board that the applicant is appealing his assessment on his 8.6 acre parcel, which he had the agricultural exemption on last year. He stated that it is currently assessed at non-agricultural for $102,925.00, or $11,968.00 per acre. Mr. Golden currently has the property for sale at a price of one-quarter of a million dollars.

On a motion by Ms. Cowin, seconded by Commr. Bailey and carried unanimously, the Board upheld the recommendation of the Property Appraiser and denied the application for green belt exemption.

Petition #1990-750 John W. Haldeman

Mr. Havill informed the Board that the applicant is appealing the assessed value of his vacant property, described as Thompson Estates. It is assessed at $40,404.00 for the land, and $1,590.00

for the seawall, totaling $41,994.00. It was increased from $35,838.00 in 1989. The reason of the increase is due to the reevaluation of waterfront and canal front properties in the subdivision. The purpose for the reevaluation was to raise assessments to market value and/or correct any inequitable assessments.

On a motion by Commr. Swartz, seconded by Dr. Smith and carried unanimously, the Board upheld the recommendation of the Property Appraiser and approved the assessment at $41,994.00.

RECESS & REASSEMBLY

At 12:05 p.m., the Board recessed for lunch and reconvened at 2:00 p.m.

PROPERTY ASSESSMENTS

Petition #1990-699 Miguel Dones

Mr. Havill informed the Board that this petition a vacant lot, with Lakeshore Drive dividing it into two lots. One portion is on the lake and is non-buildable and for lake access only. It is assessed at $12,728.00. The lot that fronts on Lakeshore Drive is assessed at $49,836.00. The total assessment is $62,564.00, with Mr. Dones paying $57,000.00 for the property in November, 1988. Mr. Dones indicates that the fair market value for both lots is $75,000.00.

On a motion by Ms. Cowin, seconded by Dr. Smith and carried unanimously, the Board upheld the recommendation of the Property Appraiser and approved the assessment at $62,564.00.

RECESS & REASSEMBLY

At 3:00 p.m., the Chairman announced that the Board would recess until 3:20 p.m.

GREEN BELT EXEMPTIONS

Petition #1990-718 Live Oaks Ranch & Nursery, Inc.

Petition #1990-719 Live Oaks Ranch & Nursery, Inc.

Petition #1990-720 Richard K. Scovil

Mr. Havill informed the Board that the green cards were returned on the above property and were dated August 31, 1990. Had

the cards been returned on time, the property would have qualified for the green belt exemption, and therefore, Mr. Havill recommended approval.

Mr. John Weatherford, Attorney, appeared before the Board to discuss the issue.

Ms. Cowin stated that she felt there should be some consistency with the time frame involved.

Mr. Havill informed the Board that, on Petition #1990-719, which the applicant is seeking review and adjustment, will be lowered, should the green belt exemption be allowed.

Mr. Robbie Ross, Property Appraiser's Office, discussed the assessment value with and without the green belt exemption on Petition #1990-719.

On a motion by Dr. Smith, seconded by Commr. Bailey and carried, the Board upheld the recommendation of the Property Appraiser and approved the green belt exemption on all three petitions stated above.

Ms. Cowin voted "no".

PROPERTY ASSESSMENTS

Petition #1990-709 & #1990-710 Grady M. Cooksey, Sr.

Mr. Havill informed the Board that the assessment made by the Property Appraiser's Office, in the amount of $78,126.00, is fair and in line and recommended approval.

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

On a motion by Commr. Swartz, seconded by Dr. Smith and carried unanimously, the Board upheld the recommendation of the Property Appraiser and approved the assessment in the amount of $78,126.00.

Petition #1990-710 W. H. Robinson, Jr.

Mr. Havill informed the Board that the assessment made by the Property Appraiser's Office, in the amount of $78,126.00, is fair and in line and recommended approval.

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

On a motion by Commr. Swartz, seconded by Ms. Cowin and carried unanimously, the Board upheld the recommendation of the Property Appraiser and approved the assessment, in the amount of $78,126.00.

Petition #1990-715 & #1990-716 Homer N. Allen

Mr. Havill informed the Board that the appraisal made on this property is based on a vacant non-agricultural status, with a recommended appraisal being in the amount of $132,176.00.

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

On a motion by Dr. Smith, seconded by Ms. Cowin and carried unanimously, the Board upheld the recommendation of the Property Appraiser and approved the assessment, in the amount of $132,176.00.

There being no further business to be brought to the attention of the Board, the meeting adjourned at 4:25 p.m.



MICHAEL J. BAKICH, CHAIRMAN



ATTEST:







JAMES C. WATKINS, CLERK



TMA/10-12-90/BOARDMIN/9-26-90