This meeting is a continuance of the Lake County Value Adjustment Board for 1995. The Board met in regular session on Monday, October 2, 1995, at 9:00 a.m., in the Board of County Commissioner's Meeting Room, Lake County Administration Building, Tavares, Florida. Commissioners present at the meeting were: G. Richard Swartz, Jr., Chairman, Value Adjustment Board; William "Bill" H. Good; and Welton Cadwell (sitting in for Commr. Rhonda H. Gerber, who was not present, due to another commitment). School Board members present were: Claudia Ramsey. School Board member Kyleen Fischer was not present, due to another commitment. Others present were Sanford "Sandy" Minkoff, County Attorney; Ed Havill, Lake County Property Appraiser; Jordan Stewart, Attorney, representing Lake County Property Appraiser's Office; Frank Royce, Chief Deputy, Property Appraiser's Office; Frank Driggers, Senior Review Appraiser, Property Appraiser's Office; Robbie Ross, Personal Property and Agricultural Operations Director, Property Appraiser's Office; Chuck Hasley, Agricultural Appraiser, Property Appraiser's Office; Mike Bryie, East County Crew Chief, Property Appraiser's Office; Peter Peebles, West County Crew Chief, Property Appraiser's Office; Ginger Casburn, Exemptions Supervisor, Property Appraiser's Office; Ron Sporman, Real Estate Appraiser, Property Appraiser's Office; Tony Graham, Real Estate Appraiser, Property Appraiser's Office; Guy White, Real Estate Appraiser, Property Appraiser's Office; and Sandra Carter, Deputy Clerk.

The Chairman opened the meeting.

PETITION NO. 1995-67 - JOHN H. SHANAHAN

Mr. Ed Havill, Property Appraiser, informed the Board that this case involved a value assessment and that the building in question was appreciated more, since the Trim Notices were sent out, and that the new assessment was $191,675.00. He stated that Mr. Shanahan had not submitted any evidence supporting his estimate of the fair market value of $183,770.00.

Mr. John Shanahan, Petitioner, appeared before the Board and read a statement into the record that he felt supported his estimate of the value of his property, noting that he felt the Deer Island Club development had adversely affected the property values of his subdivision, Shirley Shores, and would continue to do so, in the immediate future. He further elaborated on the matter, indicating that, what was initially proposed as an upscale gated community (Deer Island Club), with a private equity golf course could now be characterized as a subdivision on the verge of bankruptcy and receivership.

It was noted that Mr. Shanahan's original assessment was $197,780.00, before the Property Appraiser's Office made their adjustment.

On a motion by Commr. Cadwell, seconded by Commr. Good and carried unanimously, by a 4-0 vote, the Board upheld the Property Appraiser's assessment of $191,675.00 for Petition No. 1995-67, due to findings of fact and lack of sufficient evidence to reduce the assessment.

Ms. Ramsey was not present at this meeting.

PETITION NO. 1995-129 - LAWRENCE PATRICK ROOK

Mr. Lawrence Rook, Petitioner, appeared before the Board and read a statement into the record that he felt supported his estimate of the value of his property and submitted, for the record, four (4) pictures of his home and property. He stated that he felt the Deer Island Club development was a complete failure and had adversely affected the property values of his subdivision, Shirley Shores. He further stated that the quality of life in the last 15 years had been dramatically reduced by failed development and the irreversible quality of the Harris Chain of Lakes. He further elaborated on the matter, noting that he felt the value of his home and property had been overstated for years. He gave several comparables of homes in his subdivision and what they had sold for. He noted that his home was listed for $324,000.00, however, noted that it had originally been listed for $55,000.00 higher than that figure. He stated that he had dropped the price of his home twice, in trying to sell it. He noted that it was currently assessed at $304,425.00.

Mr. Frank Royce, Chief Deputy, Property Appraiser's Office, informed the Board that his office had Mr. Rook's home and improvements to the lot assessed at $130,000.00 and the property (2.25 acres) assessed at $173,880.00. He gave several comparables of property that had sold in the subdivision, for the record.

On a motion by Ms. Fischer, seconded by Commr. Cadwell and carried unanimously, by a 4-0 vote, the Board upheld the Property Appraiser's assessment of $304,425.00 for Petition No. 1995-129, due to findings of fact and lack of sufficient evidence to reduce the assessment.

Ms. Ramsey was not present at this meeting.

PETITION NO. 1995-167 - SOUTHSIDE ASSOCIATES, LTD.

Mr. David Calverley, Real Estate Tax Services, appeared before the Board, representing Southside Associates, Ltd., stating that Winn Dixie holds half of the leasing space in the center of the shopping center in question (Southside Shopping Center) and would most likely be moving out of the shopping center in 1997. He stated that a new shopping center is scheduled to be built on Hwy. 27, south of the present shopping center, and that some of the tenants in the present shopping center had been approached by the developers of the new shopping center to relocate. He noted which tenants would be vacating Southside Shopping Center.

Mr. Frank Royce, Chief Deputy, Property Appraiser's Office, informed the Board that this case involved a real estate value question. He stated that no information was provided to the Property Appraiser's Office prior to this meeting and that the reason for the petition was current market conditions. He stated that the assessed value of the shopping center was $2,220,511.00 and that his office could not consider any rumors of pullouts by the tenants. He noted which tenants were still in the shopping center and that, without any income statements, rent rolls, etc., it would be impossible to do an income approach to the property. He stated that his office felt their assessment was fair and just.

On a motion by Commr. Cadwell, seconded by Commr. Good and carried unanimously, by a 4-0 vote, the Board upheld the Property Appraiser's assessment of $2,220,511.00 for Petition No. 1995-167, due to findings of fact and lack of sufficient evidence to reduce the assessment.

Ms. Ramsey was not present at this meeting.

PETITION NO. 1995-343 - MARTHA MOBLEY AND FLORENCE SIEGEL

Mr. Dan Saxton, the son of Ms. Martha Mobley and nephew of Ms. Florence Siegel, Petitioners, appeared before the Board representing his mother and aunt.

Mr. Ed Havill, Property Appraiser, informed the Board that this case involved a request for agricultural exemption. He stated that, as of January 1, 1995, an R-6 zoning did not allow agricultural use of land. He stated that the petitioners meet the new Land Development Regulations (LDRs) that were approved by the Board of County Commissioners on May 1, 1995, therefore, he would not oppose the Board overturning his denial of an agricultural exemption for said property.

It was noted that the property in question was being used as a bona fide agricultural use.

On a motion by Commr. Good, seconded by Commr. Cadwell and carried unanimously, by a 4-0 vote, the Board overturned the recommendation of the Property Appraiser and approved a request for an agricultural exemption for Petition No. 1995-343, based on findings of fact and evidence presented this date.

PETITION NO. 1995-150 - FLOYD THOMPSON, JR.

Mr. Ed Havill, Property Appraiser, informed the Board that this case involved the denial of an agricultural exemption.

Mr. Ed Jordan, Attorney, appeared before the Board representing Mr. Floyd Thompson, Jr., Petitioner. He stated that the property in question was a nursery.

Mr. Havill stated that Mr. Chuck Hasley, Agricultural Appraiser, Property Appraiser's Office, was at the site in question in February of this year and that the owner had stated, at that time, that his place was in disarray, due to being in the process of relocating all container trees and removing existing irrigation and cables. He stated that the question about the nursery was not the issue, but what condition the place was in, as of January 1, 1995, in order to qualify for the green belt exemption.

Mr. Steve Thompson, son of the petitioner, Mr. Floyd Thompson, Jr., appeared before the Board and reviewed various pictures that had been taken of the property in question, at which time he answered questions from the Board and his attorney, Mr. Jordan, regarding same. He noted that he and his father had purchased the property, consisting of 22 1/2 acres, in January of 1994 and that it was taking a long time to get the nursery in shape, because he only had one other individual besides himself doing the work. He discussed what was currently occurring at the nursery, in order to get it in shape.

Mr. Havill, Property Appraiser, stated that, based on the fact that Mr. Thompson was working on the nursery to get it in shape (evidenced by the pictures presented) and the testimony given this date, he would not object to the Board overturning his recommendation of denial and approving an agricultural exemption for this case. He stated that he was impressed with the fact that Mr. Thompson had been honest during his testimony, noting that people tend to "fudge" their testimony and that Mr. Thompson had told the truth.

On a motion by Commr. Good, seconded by Commr. Cadwell and carried, by a 3-1 vote, the Board overturned the recommendation of the Property Appraiser and approved a request for an agricultural exemption for Petition No. 1995-150, based on findings of fact and evidence presented this date.

Ms. Fischer voted "No".

Ms. Ramsey was not present at this meeting.

RECESS AND REASSEMBLY

At 10:50 a.m., the Chairman announced that the Board would recess until 11:30 a.m.

PETITION NO. 1995-121 - KRISHNA PATEL

Mr. Frank Royce, Chief Deputy, Property Appraiser's Office, informed the Board that this case involved a value assessment of a vacant parcel of property, located on Hwy. 441, in Tavares.

Mr. Krishna Patel, Petitioner, appeared before the Board stating that he had papers showing real estate taxes that he had been paying on the property in question since 1987, however, was informed that same would not be a reason to overturn the Property Appraiser's recommendation.

Mr. Royce stated that the property in question (2.823 acres) was part of a larger parcel of land that was split in 1994 between Mr. Patel and his partner and that the assessment on the parcel was $173,525.00. He noted that there was a small parcel of property fronting Hwy. 441 that still remained under joint ownership between Mr. Patel and his partner and that the property in question connected with said parcel, thus, making it valuable, because it has access to the highway, under the joint ownership, but did not have the exact same value, as it would if all the property fronted the highway.

On a motion by Commr. Good, seconded by Commr. Gerber and carried unanimously, by a 4-0 vote, the Board upheld the Property Appraiser's assessment of $173,525.00 for Petition No. 1995-121, due to findings of fact and lack of sufficient evidence to reduce the assessment.

Ms. Ramsey was not present at this meeting.

PETITION NO. 1995-197 - KRISHNA PATEL

Mr. Frank Royce, Chief Deputy, Property Appraiser's Office, informed the Board that this case involved a value assessment of a vacant residential lot in Tavares, on N. Sinclair Street. He stated that the assessment was $9,518.00.

Mr. Krishna Patel, Petitioner, appeared before the Board stating that he had been trying to sell said lot for the last four years, listing it through various realtors, with no response, to date.

Mr. Royce noted, for the record, that the assessment had decreased from last year to this year and it was felt that the assessment was fair and just.

On a motion by Commr. Good, seconded by Ms. Fischer and carried unanimously, by a 4-0 vote, the Board upheld the Property Appraiser's assessment of $9,518.00 for Petition No. 1995-197, due to findings of fact and lack of sufficient evidence to reduce the assessment.

Ms. Ramsey was not present at this meeting.

PETITION NO. 1995-122 - I & K REGENCY INNS, INC.

Mr. Frank Royce, Chief Deputy, Property Appraiser's Office, informed the Board that this case involved a value assessment of the Budget Inn, on Hwy. 441, in Tavares, and that the assessed value was $326,670.00.

Mr. Krishna Patel, Petitioner, appeared before the Board stating that he did not have any comparables to give to the Board, however, did have some information regarding his income from the motel, for the Board's perusal. He noted that said income was dropping every year.

Commr. Swartz informed Mr. Patel that said information should have been presented to the Property Appraiser's Office at least five days prior to this meeting, in order to be considered. He stated that the Property Appraiser could consider the income approach, however, was not required to do so, in assessing the motel.

On a motion by Commr. Gerber, seconded by Commr. Good and carried unanimously, by a 4-0 vote, the Board upheld the Property Appraiser's assessment of $326,670.00 for Petition No. 1995-122, due to findings of fact and lack of sufficient evidence to reduce the assessment.

Ms. Ramsey was not present at this meeting.

PETITION NO. 1995-127 - FREDERICK W. MOORE

Mr. Ed Havill, Property Appraiser, informed the Board that this case involved a late filing for agricultural exemption, noting that the petitioner did not file until March 29, 1995. He stated that the petitioner was a bona fide farmer and had he filed on time, the exemption would have been granted.

Mr. Frederick Moore, Petitioner, appeared before the Board stating that he had purchased the property in question during the latter part of November, 1994, and was under the impression that an agricultural exemption existed on the property. He stated that, when he realized an exemption did not exist, it was too late to do anything about it.

On a motion by Ms. Fischer, seconded by Commr. Gerber and carried unanimously, by a 4-0 vote, the Board upheld the recommendation of the Property Appraiser and denied a request for an agricultural exemption for Petition No. 1995-127, due to findings of fact and lack of sufficient evidence to overturn the recommendation of denial.

Ms. Ramsey was not present at this meeting.

Mr. Moore, Petitioner, informed the Board that he had also requested a reassessment of the value of his property. He stated that he had tried to do some research to find out other sales in the area in question, however, was not able to do so, due to the fact that no sales occurred in the area during the past four to five years. He stated that his sale was the only one that had occurred during that time.

Mr. Frank Royce, Chief Deputy, Property Appraiser's Office, stated that his office assessed the parcel, consisting of 20 acres, at $107,739.00.

Mr. Moore stated that, after purchasing the property in question, he found that the home (doublewide mobile home) on the property was falling apart; that the underground irrigation system was unusable and he was going to have to repair it; that ten acres of pasture that he was going to use for raising cattle was unusable, because of the fencing, noting that he was going to have to spend $4,000-5,000.00 on fencing, before he could utilize it; that the well water was possibly polluted; and that the road leading to the property was almost unpassable during the rainy season. He noted that he had purchased the property, located between Groveland and Clermont, during the dry season and did not realize how much wetlands (approximately two acres) were on the property.

Mr. Royce, Chief Deputy, Property Appraiser's Office, stated that he would be willing to cut out the two acres of wetlands, which would lower the assessed value from $107,739.00 to $99,099.00.

On a motion by Commr. Good, seconded by Ms. Fischer and carried unanimously, by a 4-0 vote, the Board overturned the Property Appraiser's original assessment of $107,739.00 for Petition No. 1995-127 and approved a reduced assessment of $99,099.00, based on findings of fact and evidence presented this date.

Ms. Ramsey was not present at this meeting.

PETITION NO. 1995-71 - RONALD E. HUBER

Mr. Ed Havill, Property Appraiser, informed the Board that this case involved a value assessment of a residence in the Pennbrooke subdivision.

Mr. Ronald Huber, Petitioner, appeared before the Board stating that he and his wife purchased their home, including a full house of furniture, in June of 1994 for $36,000.00. He stated that the home was a small factory built home consisting of less than 800 square feet and that it was purchased through an arms length transaction.

Mr. Peter Peebles, West County Crew Chief, Property Appraiser's Office, appeared before the Board stating that, due to the fact that the home contained only one bathroom, his office reduced the assessed value from $42,330.00 to $37,413.00. He gave comparables of what other homes in the subdivision had sold for and noted that he felt Mr. Huber had gotten a good deal on the package purchase of his home.

Mr. Huber stated that he felt his assessment should have been $35,000.00, because he felt the furniture that came with the home should not have been considered in the assessment.

On a motion by Commr. Good, seconded by Commr. Gerber and carried unanimously, by a 4-0 vote, the Board overturned the Property Appraiser's original assessment of $42,330.00 for Petition No. 1995-71 and approved the reassessment of $37,413.00, based on findings of fact and evidence presented this date.

Ms. Ramsey was not present at this meeting.

RECESS AND REASSEMBLY

At 12:25 p.m., the Chairman announced that the Board would recess for lunch and would reconvene at 1:15 p.m.

The Board reconvened, however, due to the fact that there was no one present in the audience to address the Board, the Chairman announced that the Board would recess until 1:55 p.m.

PETITION NO. 1995-180 - SALLY E. GRAVENHORST

Mr. Frank Royce, Chief Deputy, Property Appraiser's Office, informed the Board that this case involved a request for reassessment on a condominium in Baywood, in Mt. Dora.

Ms. Sally Gravenhorst, Petitioner, appeared before the Board stating that, based on paperwork that she had received, the Property Appraiser's Office was increasing the assessed value of her condominium from $46,000.00 to $69,899.00, a 48% increase. She stated that, according to the definition of market value, her purchase contract from May of 1995 fits that description exactly and she paid $53,500.00 for her condominium July 25, 1995. She noted a comparable sale that occurred in her complex, noting that a condominium identical to hers was sold in May of 1995 for $55,000.00. She stated that the Property Appraiser's Office had informed her that the taxes on her condominium were low previously, because it was not taxed as being a two story apartment, however, she did not see that as her problem. She stated that the $53,500.00 that she paid for her condominium included the second story.

Mr. Royce, Chief Deputy, Property Appraiser's Office, stated that the problem his office had in assessing the condominium in question was the fact that it was a 1995 sale. He stated that the comparable Ms. Gravenhorst gave was also a 1995 sale. He stated that the increase was due to the Property Appraiser's Office never assessing the second floor on either one of the units alluded to. He stated that they both went up and were being assessed this date at $69,889.00. He stated that, other than the two sales alluded to, the only recent sales in the complex were one story units. He gave comparables of other sales that occurred in the complex, over the past several years, however, noted that they were one story units. He stated that, since the two story units alluded to sold for $55,000.00, during this year, which is approximately the same price that the one story units sold for, the trend in the market might be that the whole complex is going down in value. He stated that the sales would indicate that his office needs to look at the complex for 1996.

On a motion by Ms. Fischer, seconded by Commr. Gerber and carried unanimously, by a 4-0 vote, the Board upheld the Property Appraiser's assessment of $69,889.00 for Petition No. 1995-180, due to findings of fact and lack of sufficient evidence to reduce the assessment.

Ms. Ramsey was not present at this meeting.

PETITION NO. 1995-22 - JANIS PASCARELLA

Mr. Ed Havill, Property Appraiser, informed the Board that this case involved a request for homestead exemption. He noted that the petitioner bought the property on February 13, 1995 and filed on time, however, she was not the owner of the property on January 1, 1995.

Ms. Janis Pascarella, Petitioner, appeared before the Board stating that there was a mistake on the deed. She stated that the property was purchased in June of 1994, noting that she and her father took the mortgage out together and both names were supposed to be on the deed, but, for some reason, her name was not put on it. She stated that her attorney was in the process of filing a corrected deed, however, it had not yet been recorded. She stated that her father was putting her name on the deed, alone, as of June, 1994. She stated that the reason her father's name was on the deed, originally, was to help her obtain a mortgage and that her father was going to deed the house over to her, as soon as the mortgage went through.

Mr. Havill, Property Appraiser, stated that he would recommend the Board approve the homestead exemption for Ms. Pascarella, subject to a corrected deed being recorded by Friday, October 6, 1995, and notification being made to his office, from the Clerk's Office, that the deed had been recorded.

On a motion by Commr. Gerber, seconded by Ms. Fischer and carried unanimously, by a 4-0 vote, the Board overturned the recommendation of the Property Appraiser and approved a request for homestead exemption for Petition No. 1995-22, subject to a corrected deed being recorded in the Public Records by Friday, October 6, 1995, and notification of same being presented to his office on said date.

Ms. Ramsey was not present at this meeting.

RECESS AND REASSEMBLY

At 2:30 p.m., the Chairman announced that the Board would recess until 3:30 p.m.

MISCELLANEOUS

The Chairman reconvened the meeting and read into the record those cases where petitioners did not appear and there was no record of any requests for continuances.

On a motion by Commr. Gerber, seconded by Ms. Fischer and carried unanimously, by a 4-0 vote, the Board upheld the recommendation of the Property Appraiser and denied requests involving the following petitions:

Petition No. 1995-4 Samuel Lee Jackson Homestead

Petition No. 1995-77 Sherry R. Williams Homestead

Petition No. 1995-79 Mary Stephanie Iseli Homestead

Petition No. 1995-110 George E. Mansour Homestead

Petition No. 1995-31 Delmar and Nellie Rose Rasmus Assessment

Petition No. 1995-112 Rev. David and Jacquelyn Harp Assessment

Petition No. 1995-30 Philip R. Fulmer Agricultural

Petition No. 1995-62 Robert W. Sarra Agricultural

Petition No. 1995-1 Ronald L. Peterson Agricultural

Petition No. 1995-106 Catherine T. Hodges Assessment

Petition No. 1995-8 G. Richard Dickersin, Trustee Agricultural

Petition No. 1995-201 Carol G. Wilkins Agricultural

Petition No. 1995-49 Denise and Pierre Grimm Agricultural

Petition No. 1995-52 Denise and Pierre Grimm Agricultural

Petition No. 1995-53 Denise and Pierre Grimm Agricultural

Petition No. 1995-54 Denise and Pierre Grimm Agricultural

Petition No. 1995-55 Denise and Pierre Grimm Agricultural

Petition No. 1995-196 Prabhakar and Vilasini Rumalla Assessment

Petition No. 1995-156 Abatement, Inc. Assessment

Petition No. 1995-155 Abatement, Inc. Assessment

Petition No. 1995-163 Darrin Mitchell Assessment

Petition No. 1995-164 Darrin Mitchell Assessment

Petition No. 1995-165 Darrin Mitchell Assessment

Petition No. 1995-75 Donna M. Ward Assessment

Petition No. 1995-84 Michael E. Giglio Assessment

Petition No. 1995-94 Walter and Michele Szkwarko Assessment

Petition No. 1995-95 Walter and Michele Szkwarko Assessment

Petition No. 1995-151 Steven or Dawn Mansfield Assessment

Petition No. 1995-162 Doris Amfahr Assessment

Petition No. 1995-195 Betty Seidle et al Assessment

Petition No. 1995-200 David M. Smith Assessment

Ms. Ramsey was not present at this meeting.

On a motion by Commr Good, seconded by Commr. Gerber and carried unanimously, by a 4-0 vote, the Board approved to continue the following cases to the Value Adjustment Board hearings scheduled for November 27-29, 1995:

Petition No. 1995-48 Assoc. Christian Tele. System Exemption

Petition No. 1995-199 Lifestream Behavioral Center Exemption

Petition No. 1995-120 Seavin, Inc. Agricultural

Petition No. 1995-105 Nicholas Halpin Assessment

Petition No. 1995-170 David S. and Sally Lee Assessment

Petition No. 1995-323 Harbor Hills Assessment

Ms. Ramsey was not present at this meeting.

Commr. Swartz requested the Property Appraiser, Mr. Havill, and his legal counsel, Ms. Stewart, to get together with Mr. Minkoff, County Attorney, regarding those cases to be heard in November that were anticipated to be lengthy and try to come up with something that would not, in any way, deny due process, but would narrow the scope to those issues that the Board has the ability to deal with and focus on them, in some fashion, so that those aspects of documentation could be supplied to the Board ahead of time, to allow them sufficient time to review them, prior to the meetings.

Mr. Havill, Property Appraiser, stated that he felt the Board needed to make a decision regarding whether or not to charge a $15.00 fee for all appeals filed next year (fee is presently charged only for homestead exemptions filed late) and that he would have no objection to same, if the Board chose to do so.

It was noted that the issue would be put on an agenda for an upcoming Board of County Commissioner's Meeting, as well as an upcoming School Board Meeting, for discussion and vote, with a decision regarding same to be brought back to the Value Adjustment Board at a later date.

A brief discussion occurred regarding whether or not the Value Adjustment Board would hear those petitions filed after the September 18, 1995 cut-off date.

It was determined that the petitions would be put on the agenda for the Value Adjustment Board hearings scheduled for November 27-29, 1995, and that the Board would decide, at that time, on a case by case basis, whether or not the petitions would be heard, depending on whether or not extenuating circumstances existed for said petitions.

PETITION NO. 1995-70 - PAUL BREGOLI

Mr. Ed Havill, Property Appraiser, informed the Board that this case involved a late filing for homestead exemption.

No one was present to represent this case.

On a motion by Commr. Good, seconded by Commr. Gerber and carried unanimously, by a 4-0 vote, the Board upheld the recommendation of the Property Appraiser and denied a request for homestead exemption for Petition No. 1995-70, due to the fact that the petitioner, Mr. Bregoli, did not appear to discuss his case and/or present evidence to overturn the recommendation of denial.

Ms. Ramsey was not present at this meeting.

There being no further business to be brought to the attention of the Board, the meeting was recessed at 4:00 p.m., to be continued at 9:00 a.m., Monday, November 27, 1995.

_______________________________

G. RICHARD SWARTZ, JR., CHAIRMAN

ATTEST:

_________________________________

JAMES C. WATKINS, CLERK

sec/10-2-95/11-29-95/boardmin