The Lake County Value Adjustment Board met in regular session on Thursday, August 7, 1997, 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: William "Bill" H. Good, Chairman; Richard Swartz; and Rhonda H. Gerber (arrived at 9:10 a.m.). School Board members present were: Jimmy Conner; and Kyleen Fischer (arrived at 9:15 a.m.). Others present were Sanford "Sandy" Minkoff, County Attorney; Ed Havill, Property Appraiser; Ginger Casburn, Exemptions Supervisor; Chuck Hasley, Deputy Appraiser; and Marlene S. Foran, Deputy Clerk.

Mr. Sandy Minkoff, County Attorney, informed the Value Adjustment Board (VAB) that the hearings at this time were homestead exemptions and agricultural classifications which were either filed late or the Property Appraiser has recommended that the application be denied based on substantive grounds. He stated that the Value Adjustment Board has the ability under Florida Statutes to consider the petitions that were filed late if sufficient evidence was presented indicating extenuating circumstances.

Mr. Ed Havill, Property Appraiser, informed the VAB that the deadline this year for filing applications for homestead exemption and agricultural classification was March 3, 1997 due to March 1, 1997 falling on a Saturday.

PETITION NO. 1997-1 LORENZO C. GREENE

Mr. Ed Havill, Property Appraiser, informed the VAB that the petitioner, Lorenzo C. Greene, has submitted three (3) affidavits from neighbors affirming that Mr. Greene was a resident of the property in question as of January 1, 1997. He stated that it was his recommendation to approve the application for homestead exemption.

Mr. Green was not present to discuss his appeal.

On a motion by Commr. Swartz, seconded by Mr. Conner and carried unanimously by a 3 - 0 vote, the VAB upheld the recommendation of the Property Appraiser and approved homestead exemption for Lorenzo C. Greene based on the findings of fact and sufficient evidence indicating residency on January 1, 1997.

Commr. Gerber and Ms. Kyleen Fischer were not present for the discussion or vote.

PETITION NO. 1997-3 JUDY HARRISON

Mr. Ed Havill, Property Appraiser, informed the VAB that the petitioner, Judy Harrison, filed the application for homestead exemption on April 4, 1997, after the March 3, 1997 deadline.

Ms. Judy Harrison appeared before the VAB and explained that she had been informed by a friend that homestead exemption would follow her when she moved; however, the exemption did not follow because she had moved to a new home.

On a motion by Commr. Swartz, seconded by Commr. Gerber and carried unanimously by a 4 - 0 vote, the VAB upheld the recommendation of the Property Appraiser and denied the request for homestead exemption for Judy Harrison, due to findings of fact and lack of sufficient evidence to overturn the Property Appraiser's recommendation of denial for late filing.

Ms. Kyleen Fischer was not present for the discussion or vote.

PETITION NO. 1997-6 PAUL T. & IRMA M. TOMPKINS

Mr. Ed Havill, Property Appraiser, informed the VAB that the petitioners, Paul T. and Irma M. Tompkins, filed the application for homestead exemption on March 17, 1997, after the March 3, 1997 deadline.

Mr. Paul T. Tompkins appeared before the VAB and explained that he has recently retired from the U.S. Military and that he and his wife, Irma M. Thompkins, were married on January 18, 1997. He explained that he was stationed in Baltimore, Maryland, where they temporarily resided until February 15, 1997; at which time, they set up residence in the home that Irma Tompkins had resided in for

nine (9) years in Lake County. He noted that Ms. Tompkins has paid full taxes for nine (9) years and was not aware that homestead exemption was available.

At this time, Mr. Havill stated that it was his recommendation to approve the application for homestead exemption due to the extenuating circumstances of military service.

On a motion by Mr. Connor, seconded by Commr. Swartz and carried unanimously by a 4 - 0 vote, the VAB upheld the recommendation of the Property Appraiser and approved homestead exemption for Paul T. and Irma M. Tompkins based on findings of fact and sufficient evidence to indicate extenuating circumstances due to the military service of Mr. Tompkins.

Ms. Kyleen Fischer was not present for the discussion or vote.

PETITION NO. 1997-7 CALVIN E. & ELEANOR CORBITT

Mr. Ed Havill, Property Appraiser, informed the VAB that the petitioners, Calvin E. and Eleanor Corbitt, filed the application for homestead exemption on March 11, 1997, after the March 3, 1997 deadline. He stated that medical records submitted by Mr. Corbitt indicate that Mr. Corbitt was capable of filing by the deadline.

Mr. Calvin Corbitt appeared before the VAB and discussed his medical history and explained that medical records have been submitted that indicate that he had surgery in October 1996, and in February 1997 for cancerous tumors of the bladder. He stated that Mrs. Corbitt was not familiar with their financial affairs and was unaware of the March 3, 1997 deadline for filing for homestead exemption. He stated that he was currently under a doctor's care and was on medication for his illness.

Mr. Havill briefly discussed Mr. Corbitt's medical history and stated that it was his recommendation to deny the application for homestead exemption.

Mr. Corbitt stated that his medical records indicate that he was hospitalized on February 27, 1997 and again in May 1997, and that his failure to file timely was strictly due to his being under

a doctor's care and medications for cancerous tumors of the bladder. At this time, he answered questions pertaining to his health.

On a motion by Commr. Swartz, seconded by Commr. Gerber and carried unanimously by a 5 - 0 vote, the VAB overturned the recommendation of the Property Appraiser and approved homestead exemption for Calvin E. and Eleanor Corbitt based on the findings of fact and sufficient evidence to support extenuating circumstances due to medical records and testimony presented indicating Mr. Corbitt's inability to file by the deadline due to his medical condition.

PETITION NO. 1997-14 WALTER L. CURRY

Mr. Ed Havill, Property Appraiser, informed the VAB that the petitioner, Walter L. Curry, filed the application for homestead exemption on March 24, 1997, after the March 3, 1997 deadline. He explained that the residence was completed on December 13, 1996; however, Mr. Curry did not receive a Florida Driver's License until March 14, 1997, and he filed a Declaration of Domicile indicating that he became a resident on December 13, 1996 after he filed the application for homestead exemption. He noted that Mr. Curry's wife was a resident of Ohio. It was noted that a letter from R. Bruce Bracken, M.D., dated April 4, 1997, indicating that Mr. Curry was unable to travel until March 6, 1997 due to medical reasons, had been distributed to the VAB.

Mr. Curry was not present to discuss this appeal.

On a motion by Ms. Fischer, seconded by Commr. Gerber and carried unanimously by a 5 - 0 vote, the VAB upheld the recommendation of the Property Appraiser and denied the request for homestead exemption for Walter L. Curry based on findings of fact and lack of sufficient evidence to overturn the Property Appraiser's recommendation of denial for late filing.

PETITION NO. 1997-15 CHARLES F. KUHN, IV & SUSAN M. KUHN

Mr. Ed Havill, Property Appraiser, informed the VAB that the petitioners, Charles F. Kuhn, IV and Susan M. Kuhn, filed the application for homestead exemption on July 1, 1997, after the March 3, 1997 deadline. He noted that Mr. and Mrs. Kuhn would have qualified for homestead exemption had they filed by the deadline.

Mr. Charles F. Kuhn, IV, appeared before the VAB and explained that they purchased their first home in 1996. He stated that they were under the assumption that it was the responsibility of the mortgage company to file the application for homestead exemption.

On a motion by Mr. Conner, seconded by Commr. Swartz and carried unanimously by a 5 - 0 vote, the VAB upheld the recommendation of the Property Appraiser and denied the request for homestead exemption for Charles F. Kuhn, IV and Susan M. Kuhn based on the findings of fact and lack of sufficient evidence to overturn the Property Appraiser's recommendation of denial for late filing.

PETITION NO. 1997-16 BRIDGET M. SEITZ

Mr. Ed Havill, Property Appraiser, informed the VAB that the petitioner, Bridget M. Seitz, submitted a letter, dated June 8, 1997, indicating that she was unable to file for homestead exemption by the deadline due to illness caused by an accident in August 1996, and that she was presently 100% disabled and unable to care for herself. He noted that Ms. Seitz has filed a claim form for disability benefit. He stated that the petitioner filed for homestead exemption on March 27, 1997.

Ms. Seitz was not present to discuss this appeal.

On a motion by Commr. Swartz, seconded by Mr. Conner and carried unanimously by a 5 - 0 vote, the VAB overturned the recommendation of the Property Appraiser and granted homestead exemption for Bridget M. Seitz based on the findings of fact and sufficient evidence to support extenuating circumstances due to illness caused by an accident in August 1996 resulting in 100% disability, and the petitioner's inability to drive or to be transported to the Property Appraiser's Office until the end of March.

PETITION NO. 1997-17 JOHN C. NELSON

Mr. Ed Havill, Property Appraiser, informed the VAB that the petitioner, John C. Nelson, filed the application for homestead exemption on March 21, 1997, after the March 3, 1997 deadline. He noted that Mr. Nelson would have qualified for homestead exemption had he filed by the deadline.

Ms. Jane L. Nelson appeared before the VAB and stated that the Property Appraiser's Office informed her in September 1996 and in January 1997 that they would receive a notice from the Property Appraiser's Office indicating the need to file an application for homestead exemption; however, notice was not received until March 15, 1997. She stated that they were experiencing a problem with mail tampering, a mail tampering complaint has been filed with the postmaster, and they have purchased a locked mailbox.

Mr. Havill stated that his office does not send out notices regarding the need to file an application for homestead exemption. Ms. Ginger Casburn, Exemptions Supervisor, interjected that Mr. and Mrs. Nelson did receive a courtesy letter from the Property Appraiser's Office informing new homeowners of the need to file for homestead exemption. She noted that a courtesy letter was not always sent to every new homeowner.

On a motion by Mr. Conner, seconded by Ms. Fischer and carried unanimously by a 5 - 0 vote, the VAB upheld the recommendation of the Property Appraiser and denied the request for homestead exemption for John C. Nelson based on findings of fact and lack of sufficient evidence to overturn the Property Appraiser's recommendation of denial for late filing.

PETITION NO. 1997-18 SHIRLEY P. SAWYER

Mr. Ed Havill, Property Appraiser, informed the VAB that the petitioner, Shirley P. Sawyer, filed the application for homestead exemption on March 7, 1997, after the March 3, 1997 deadline. He noted that Ms. Sawyer would have qualified for homestead exemption had she filed by the deadline.

Ms. Shirley Sawyer appeared before the Board and stated that Mr. Sawyer was informed by the Property Appraiser's Office by telephone that they had until March 31, 1997 to file an application for homestead exemption. She further stated that her husband was disabled and had been ill during January and February.

On a motion by Mr. Conner, seconded by Ms. Fischer and carried unanimously by a 5 - 0 vote, the VAB upheld the recommendation of the Property Appraiser and denied the request for homestead exemption for Shirley P. Sawyer based on findings of fact and lack of sufficient evidence to overturn the Property Appraiser's recommendation of denial for late filing.

PETITION NO. 1997-21 LOUISE FENCL

Mr. Ed Havill, Property Appraiser, informed the VAB that the petitioner, Louise Fencl, filed the application for homestead exemption on January 8, 1997; however, Ms. Fencl did not have proof of residency as of January 1, 1997.

Ms. Louise Fencl appeared before the Board and explained that she did not move into her home until December 24, 1997, and that her husband did obtain his driver's license after the holidays. She explained that her husband had a temporary license tag because a permanent tag was not available until a title was received from the state from which they had moved. She further explained that her daughter became ill in January and that she became very preoccupied with her daughter's illness. She stated that her husband had informed her that he was taking care of the application for homestead exemption, and she was under the assumption that the application was being filed. She further stated that her husband committed suicide on May 6, 1997 and that she was unaware that the application had not been filed until she received the registered notice. She stated that her husband moved to Florida on

approximately November 15, 1996 and resided with his brother whose residence was adjacent to their property.

Mr. Havill stated that there was not sufficient evidence to indicate that Mr. and Mrs. Fencl were residents as of January 1, 1997.

Mr. Sandy Minkoff, County Attorney, stated that the Property Appraiser has the ability to grant the exemption after the hearing this date if additional evidence was presented, and he was convinced occupancy was in place as of January 1, 1997.

Mr. Havill stated that he would further review the application for homestead exemption if Ms. Fencl could present evidence of an electric bill and three (3) affidavits from neighbors indicating the date that they moved to the property.

On a motion by Commr. Swartz, seconded by Ms. Fischer and carried unanimously by a 5 - 0 vote, the VAB upheld the recommendation of the Property Appraiser and denied the request for homestead exemption for Louise Fencl based on findings of fact and lack of sufficient evidence to overturn the Property Appraiser's recommendation of denial for late filing.

PETITION NO. 1997-23 MARCIA & VIRGIL NORRIS

Mr. Ed Havill, Property Appraiser, informed the VAB that the petitioners, Marcia and Virgil Norris, filed the application for homestead exemption on June 2, 1997, after the March 3, 1997 deadline.

Mr. Virgil Norris appeared before the Board and explained that he had filed for homestead exemption in Pasco County and was not aware that it was necessary to file in Lake County until May 1997 when an appraiser informed him that it was necessary to file in each county.

On a motion by Commr. Swartz, seconded by Commr. Gerber and carried unanimously by a 5 - 0 vote, the VAB upheld the recommendation of the Property Appraiser and denied the request for homestead exemption for Marcia and Virgil Norris based on findings of fact and lack of sufficient evidence to overturn the Property Appraiser's recommendation of denial for late filing.

PETITION NO. 1997-24 NORA LYNN MCGHIE

Mr. Ed Havill, Property Appraiser, informed the VAB that the petitioner, Nora Lynn McGhie, filed the application for homestead exemption on December 17, 1996, and the application was held for additional information because Mr. McGhie was a resident of Alaska. He stated that a denial was sent on June 13, 1997 because of insufficient evidence to indicate Nora Lynn McGhie was a resident of Florida on January 1, 1997. He stated that, on July 11, 1997, Ms. McGhie obtained a Florida Driver's License, a Florida auto tag, and she registered to vote.

Ms. Nora Lynn McGhie appeared before the Board and explained that she moved to Lake County in October 1996 from Alaska, and that she was not aware of a time limit on acquiring a Florida Driver's License. She stated that she was unable to supply the additional information requested because she was in Charleston, West Virginia, from January 1997 through May 31, 1997, assisting her sister who was involved in an automobile accident. She stated that she was unaware that there was a deadline for submitting the additional information required by the Property Appraiser's Office.

Commr. Swartz made a motion, which was seconded by Mr. Connor, to uphold the recommendation of the Property Appraiser and deny the request for homestead exemption for Nora Lynn McGhie based on findings of fact and lack of sufficient evidence to overturn the Property Appraiser's recommendation of denial.

Mr. Havill stated that he would reconsider the application for homestead exemption if Ms. McGhie could supply a copy of the first electric bill and three (3) affidavits from neighbors affirming when she became a Florida resident.

The Chairman called for a vote on the motion, which carried unanimously by a 5 - 0 vote.

RECESS & REASSEMBLY

At 10:10 a.m., the Chairman announced that the VAB would recess for five minutes and reconvene at 10:15 a.m.

PETITION NO. 1997-27 ARTHUR H. JORDAN

Mr. Ed Havill, Property Appraiser, informed the VAB that the petitioner, Arthur H. Jordan, filed the application for homestead exemption on March 11, 1997, after the March 3, 1997 deadline. He explained that Mr. Jordan has submitted correspondence indicating that he was recovering from the residuals of influenza, which he contracted in January, and that his wife was unable to travel due to depression.

Mr. Arthur H. Jordan was not present to discuss this appeal.

On a motion by Commr. Swartz, seconded by Commr. Gerber and carried unanimously by a 5 - 0 vote, the VAB upheld the recommendation of the Property Appraiser and denied the request for homestead exemption for Arthur H. Jordan based on findings of fact and lack of sufficient evidence to overturn the recommendation of denial for late filing.

PETITION NO. 1997-34 LINDA K. WILLIS

Mr. Ed Havill, Property Appraiser, informed the VAB that the petitioner, Linda K. Willis, filed an application for homestead exemption on March 5, 1997, after the March 3, 1997 deadline. He noted that Ms. Willis would have qualified for homestead exemption had she filed by the deadline.

Ms. Linda K. Willis appeared before the VAB and explained that she has lived in the home and has paid the taxes on the property for two (2) years. She stated that, at the time of closing on the property on December 27, 1996, she was advised by all parties involved that homestead must be filed by March 31, 1997. She stated that she was not aware of the March 3, 1997 deadline until she filed the application on March 5, 1997.

On a motion by Commr. Swartz, seconded by Mr. Conner and carried unanimously by a 5 - 0 vote, the VAB upheld the

recommendation of the Property Appraiser and denied the request for homestead exemption for Linda K. Willis based on findings of fact and lack of sufficient evidence to overturn the Property Appraiser's recommendation of denial for late filing.

Ms. Willis questioned why information was not available through notices from the Tax Collector regarding filing for homestead exemption. She stated that the most direct way to provide information on homestead exemption would be by mail.

Mr. Havill explained that it was the responsibility of the property owner under Florida law to understand the requirements for homestead exemption. He further explained that the Property Appraiser's Office was not required by Florida Statutes to inform the homeowners of the requirements for homestead exemption; however, they do attempt to notify by letter those who need to file for homestead exemption, and advertisements are placed in the newspapers.

PETITION NO. 1997-37 DOLLIE M. RICKETTS

Mr. Ed Havill, Property Appraiser, informed the VAB that the petitioner, Dollie M. Ricketts, filed an application for homestead exemption on March 10, 1997, after the March 3, 1997 deadline. He noted that Ms. Ricketts would have qualified for homestead exemption had she filed by the deadline.

Ms. Dollie M. Ricketts appeared before the VAB and stated that she was a first time homeowner and was informed that the deadline for filing an application for homestead exemption was March 15, 1997.

Commr. Swartz questioned if there was a way to require that a disclosure be included on a closing statement that would require real estate closing agencies, realtors, and attorney's to notify the buyer of the March 1 deadline for filing an application for homestead exemption.

Mr. Sandy Minkoff, County Attorney, noted that the Board of County Commissioners had the ability to adopt a County ordinance

that would require all closing agents, attorneys, title companies and others that handle real estate closings to distribute to buyers information that has been prepared by the Property Appraiser regarding homestead exemption requirements.

On a motion by Mr. Conner, seconded by Commr. Swartz and carried unanimously by a 5 - 0 vote, the VAB upheld the recommendation of the Property Appraiser and denied the request for homestead exemption for Dollie M. Ricketts based on findings of fact and lack of sufficient evidence to overturn the Property Appraiser's recommendation of denial for late filing.

PETITION NO. 1997-5 THOMAS G. & PATRICIA SPOTSWOOD

Mr. Ed Havill, Property Appraiser, informed the VAB that the petitioners, Thomas R. and Patricia Spotwood, had agricultural classification last year and would have been approved for agricultural classification this year had they filed by the March 3, 1997 deadline.

At this time, Mr. Havill stated that it was his recommendation that the VAB grant agricultural classification to all petitioners that failed to file by the March 3, 1997 deadline, have filed an appeal for the agricultural classification, were a bona fide agricultural business, and meet the requirements of Florida Statutes Chapter 194.461.

Mr. Sandy Minkoff, County Attorney, explained that, if an application for agricultural classification was filed late, the test was the same as for homestead exemption and sufficient evidence must be presented to support extenuating circumstances in order to grant the classification; however, the Property Appraiser does have the authority to grant the classification.

Mr. Thomas G. Spotswood appeared before the Board and explained that his failure to file the green cards for agricultural classification was due to the green cards being lost in his office. He noted that his family has owned the grove since 1941.

Mr. Havill stated that Florida Statutes allows the Board of County Commissioners to waive yearly renewals of homestead exemptions and agricultural classifications once a property owner has initially filed. He explained that, at the time that he requested that the Board approve the automatic renewal of homesteads, he had indicated that he wanted to wait on the agricultural classifications so that the Property Appraiser's Office would have the ability to inspect the agricultural parcels who filed their green cards after the State deadeline. He stated that the only change this year was that he would be recommending approval for new applications for parcels that his office has inspected and found to be a bona fide agricultural purpose.

Commr. Swartz expressed concern that there were property owners that have filed late for agricultural classification that may have extenuating circumstances; however, have not filed an appeal.

Mr. Havill stated that it was his recommendation to approve the agricultural classification on this parcel.

Ms. Fischer made a motion, which was seconded by Commr. Gerber, to uphold the recommendation of the Property Appraiser and approve agricultural classification for Thomas F. and Patricia Spotswood based on the findings of fact and sufficient evidence being presented by the Property Appraiser to indicate a bona fide agricultural purpose.

Commr. Swartz suggested that the Property Appraiser review all applications for agricultural classification that were filed after the March 3, 1997 deadline and were denied, and that he grant the agricultural classification to those that meet the criteria of a bona fide agricultural purpose.

The Chairman called for a vote on the motion, which carried unanimously by a 5 - 0 vote.

PETITION NO. 1997-8 PAUL M. ROPER

PETITION NO. 1997-9 PAUL M. ROPER

Mr. Ed Havill, Property Appraiser, informed the VAB that the petitioner, Paul M. Roper, filed the green cards for agricultural classification after the March 3, 1997 deadline and would have received the classifications had he filed by the March 3, 1997 deadline. He stated that it was his recommendation to approve Petition No.  1997-8 and Petition No. 1997-9 for agricultural classification.

Mr. Paul M. Roper was present to answer questions regarding his appeal.

On a motion by Mr. Conner, seconded by Ms. Fischer and carried unanimously by a 5 - 0 vote, the VAB upheld the recommendation of the Property Appraiser and approved agricultural classification for Petition No. 1997-8, Paul M. Roper, based on findings of fact and sufficient evidence being presented by the Property Appraiser to indicate a bona fide agricultural purpose.

On a motion by Mr. Conner, seconded by Commr. Gerber and carried unanimously by a 5 - 0 vote, the VAB upheld the recommendation of the Property Appraiser and approved agricultural classification for Petition No. 1997-9, Paul M. Roper, based on findings of fact and sufficient evidence being presented by the Property Appraiser to indicate a bona fide agricultural purpose.

PETITION NO. 1997-10 JEAN A. QUERY

Mr. Ed Havill, Property Appraiser, informed the VAB that the petitioner, Jean A. Query, filed the application for agricultural classification on April 14, 1997, after the March 3, 1997 deadline. He stated that the parcel was fenced; however, there was no indication that the pasture was leased, no livestock could be seen on the pasture at the time of inspection, and the parcel does not appear to be bona fide agriculture under Florida Statute Chapter 193.461.

Mr. Harry Stauderman, representing Jean A. Query, appeared before the VAB and stated that Petition No. 1997-10, Petition No. 1997-11, and Petition No. 1997-12 were contiguous properties, and that he and Karen Stauderman purchased the parcel in Petition No. 1997-11 and the parcel in Petition No. 1997-12 from Ms. Query. He stated that livestock was present on the property on the backside of the hill at the time of inspection on June 4, 1997; however, the livestock could not be seen from the front fence line. He explained that livestock was placed on the property on March 26, 1997, and on April 22, 1997 and that a total of 15 head of cattle were on the property. He further explained that there was an unwritten lease and that the terms of said lease require that he maintain the property, repair the fence, and improve the property and, in exchange for his work, Ms. Query allows them to graze cattle on the property. At this time, Mr. Stauderman addressed questions presented by Mr. Havill pertaining to the lease and the agricultural uses on the property in question.

Mr. Havill stated that it was his recommendation to deny agricultural classification on this 9.6 acre parcel.

In response to a question presented by Commr. Good, Mr. Sandy Minkoff, County Attorney, informed the VAB that the terms and conditions of a lease are one of many factors that the VAB could consider in determining whether it was bona fide agriculture; however, a lease would not be required for a bona fide agricultural purpose.

Mr. Stauderman explained that he contacted the Property Appraiser's Office on February 14, 1997 and was informed that he needed to fill out an application and return it to the Property Appraiser's Office, however, was not informed of a deadline for filing for agricultural classification. He further explained that the the applications could not be filed with the Property Appraiser's Office until April 14, 1997 because Ms. Query was out of town.

At this time, it was the consensus of the VAB to postpone this appeal until Petition No. 1997-11 and Petition No. 1997-12 were presented.

PETITION NO. 1997-11 HARRY & KAREN STAUDERMAN

PETITION NO. 1997-12 HARRY & KAREN STAUDERMAN

Mr. Harry Stauderman stated that Petition No. 1997-11 and Petition No. 1997-12 were five (5) acre parcels purchased from Jean A. Query and were contiguous to the parcel in Petition No. 1997-10. He explained that the pastures share a common fence and gate and the cattle are rotated between the parcels. In response to questions presented by Mr. Ed Havill, Property Appraiser, he stated that he paid $47,500 for each of the five (5) acre parcels and has plans to use the property for a homesite.

Mr. Havill informed the VAB that Florida Statute Chapter 193.461 states that, if the cost of the property was more than three times the agricultural value of the property, the Property Appraiser has the authority to deny agricultural classification. He stated that it was his recommendation to deny agricultural classification on these parcels.

Commr. Gerber stated that she would not support approval of agricultural classification for the parcels in question because the cattle were not on the property as of January 1, 1997.

Mr. Conner made a motion, which was seconded by Ms. Fischer for the purpose of discussion, to uphold the recommendation of the Property Appraiser and deny the request for agricultural classification for Petition No. 1997-11 and Petition No. 1997-12, Harry and Karen Stauderman, based on findings of fact and lack of sufficient evidence to indicate a bona fide agricultural purpose and based on the purchase price of the property.

In response to a question presented by Commr. Swartz, Mr. Stauderman stated that he purchased the five (5) acre parcels on October 1, 1995 and that the property was vacant pasture until

March 1997. He stated that he anticipated selling the kulls this fall and breeding the remaining cattle when they become of age.

Mr. Minkoff clarified that the sale of land three or more times the agricultural assessment rates an additional presumption that the land was not used primarily for bona fide agricultural purposes. He explained that, if the land owner could show special circumstances and demonstrate that it was bona fide agriculture, that presumption would be rebutted.

The Chairman called for a vote on the motion, which carried unanimously by a 5 - 0 vote.

PETITION NO. 1997-10 JEAN A. QUERY (CONTINUED)

Mr. Ed Havill, Property Appraiser, clarified that Petition No. 1997-10, Jean A. Query, was contiguous to Petition No. 1997-11 and Petition No. 1997-12 and shows an intent that it was not a commercial agricultural use. He suggested that Ms. Query was allowing Mr. Harry Stauderman to run cattle across her property for the purpose of qualifying for agricultural classification.

Mr. Conner made a motion, which was seconded by Commr. Swartz, to uphold the recommendation of the Property Appraiser and deny the request for agricultural classification for Petition No. 1997-10, Jean A. Query, based on findings of fact and lack of sufficient evidence to indicate a bona fide agricultural purpose.

Mr. Stauderman stated that he plans to grow "you pick" strawberries on the front parcels, and explained that strawberries are planted in October and harvested by April. He requested direction from the Property Appraiser as to what would be considered sufficient evidence to indicate a bona fide agricultural use.

Mr. Stauderman was directed to speak with the Property Appraiser regarding steps to be taken to assist him in getting his agriculture classification for next year.

The Chairman called for a vote on the motion, which carried unanimously by a 5 - 0 vote.

PETITION NO. 1997-22 R.E. OSWALT

Mr. Ed Havill, Property Appraiser, informed the VAB that the petitioner, R.E. Oswalt, filed the application for agricultural classification after the March 3, 1997 deadline and would have received the classification had he filed by the deadline. He explained that the parcel was planted in pine trees and meets the minimum requirement of 400 pine trees per acre. He stated that it was his recommendation to approve agricultural classification for this parcel.

Mr. R. E. Oswalt was present to answer questions regarding his appeal.

On a motion by Mr. Conner, seconded by Ms. Fischer and carried unanimously by a 5 - 0 vote, the VAB upheld the recommendation of the Property Appraiser and approved the agricultural classification for R.E. Oswalt based on the findings of fact and sufficient evidence presented by the Property Appraiser to indicate a bona fide agricultural purpose.

PETITION NO. 1997-25 EARL JAMES BURTON

Mr. Ed Havill, Property Appraiser, informed the VAB that the petitioner, Earl James Burton, filed the application for agriculture classification after the March 3, 1997 deadline, and would have received the classification had he filed by the deadline. He stated that it was his recommendation to approve agricultural classification for this parcel.

Mr. Rick Crawford, representing Mr. Earl James Burton, was present to answer questions regarding this appeal.

On a motion by Mr. Conner, seconded by Ms. Fischer and carried unanimously by a 5 - 0 vote, the VAB upheld the recommendation of the Property Appraiser and approved agricultural classification for Earl James Burton based on the findings of fact and sufficient evidence presented by the Property Appraiser to indicate a bona fide agricultural purpose.

PETITION NO. 1997-31 C.O. HUFFMAN

Mr. Ed Havill, Property Appraiser, informed the VAB that the petitioner, C.O. Huffman, has been granted agricultural classification on five (5) acres for blueberries and that he had a contract to plant pine trees on 16 acres in the fall of this year. He explained that Mr. Huffman had a signed contract, dated December 30, 1996; however, the trees would not be available for planting until the fall of 1997. He stated that the 16 acre portion was not a bona fide agricultural purpose for 1997 since the trees would not be planted until the fall of 1997.

Mr. C.O. Huffman appeared before the VAB and explained that he had a signed contract to plant pine trees that was presented to the Property Appraiser's Office by January 1, 1997 and that a Forestry Service Tree Planting Plan had been prepared in February 1996; however, he was unable to obtain the pine trees for planting.

Mr. Havill stated that the 16 acre portion would qualify for agricultural classification for 1998 if the trees were planted prior to January 1, 1998; however, it was his recommendation to deny agricultural classification on the 16 acres for 1997.

On a motion by Mr. Conner, seconded by Commr. Swartz and carried unanimously by a 5 - 0 vote, the VAB upheld the recommendation of the Property Appraiser and denied agricultural classification for C.O. Huffman on the 16 acre portion, based on the findings of fact and the lack of sufficient evidence to indicate a bona fide agricultural purpose.

VALUE ADJUSTMENT BOARD

At 11:56 a.m., Mr. Conner left the meeting due to another commitment.

PETITION NO. 1997-32 KAREN JAMISON/UPSON GROVES

Mr. Ed Havill, Property Appraiser, informed the VAB that Upson Groves purchased the property in question on February 24, 1997 and filed for agricultural classification; however, the property was owned by Ms. Karen Jamison on January 1, 1997. He stated that

Ms. Jamison filed for agricultural classification on July 15, 1997, and would have received agricultural classification had the application been filed by the March 3, 1997 deadline.

Ms. Darlene Mallory, representing Karen Jamison/Upson Groves, appeared before the VAB and clarified that Upson Groves had the understanding that they were to file for agricultural classification and Ms. Karen Jamison, the owner on January 1, 1997, had the understanding that she was not to file for the classification. She noted that citrus trees were planted on the parcel at this time and were producing fruit.

Mr. Havill stated that it was his recommendation to approve agricultural classification for this parcel.

On a motion by Commr. Swartz, seconded by Ms. Fischer and carried unanimously by a 4 - 0 vote, the VAB upheld the recommendation of the Property Appraiser, and approved agricultural classification for Upson Groves based on findings of fact and sufficient evidence present by the Property Appraiser to indicate a bona fide agricultural purpose.

PETITION NO. 1997-35 CHARLES SUNDERMAN/SUNDERMAN GROVES, INC.

Mr. Ed Havill, Property Appraiser, informed the VAB that the petitioner, Charles Sunderman/Sunderman Groves, Inc., did not qualify as a bona fide commercial agriculture use and that the agricultural classification has been removed. He stated that a portion of the property has been sold as five acre tracts on contract for deed and that Mr. Sunderman has not maintained the property for several years.

Mr. Charles Sunderman appeared before the VAB and read a statement describing his struggle as a farmer to survive in an increasingly hostile environment. He explained that he has been a citrus grower in Lake County for over 30 years, and his family has been involved in agriculture in the County for the past 60 years. He stated that there was little agriculture activity on the land during 1996 due to a stroke that he had suffered on February 2,

1996. He further explained that Mr. Havill was very understanding and requested that he provide a letter from his doctor verifying his condition and indicated that the agricultural classification would be extended for another year. He stated that the Property Appraiser telephoned him the next evening and stated that the classification would not be granted. He noted that he was familiar with the green belt legislation and understands what bona fide good faith commercial agriculture was and, because of their involvement in and commitment to bona fide commercial agriculture, he and his family have endured extreme hardship during the past 15 years. At this time, he discussed the major setbacks caused by the freezes of 1981, 1982, 1983, 1985, and 1989. He discussed a portion of his property that he has been forced to put on the market, and explained that there were no cash buyers and they have been forced to sell land on contract. He stated that, in the spring of 1996, the Department of Community Affairs filed an appeal against him, and the buyers of two of the five acre lots that he had sold, even though building permits, and Certificates of Occupancy had been issued by the County. He explained that, after several meetings with the Department of Community Affairs and the County, Mr. Sandy Minkoff, County Attorney, informed him that the issuance of building permits on the two above noted lots had been a mistake. He further explained that they had proceeded in good faith to sell the lots believing that the County would honor its commitments, and they believed that the people that purchased the lots could build on them as planned. He stated that they have paid and are continuing to pay dearly for the privilege of doing business in Lake County and, for the Property Appraiser's Office to make the decision to lift the agricultural classification on virtually all of their property without having any discussion with them, implies an attempt to punish or do harm. He stated that, if they lose the classification, what precious few resources that they have set aside for farming will have to be set aside for taxes. He stated

that he has spent the summer leveling fields in preparation for seeding and that they were making progress. He explained that the bulk of his property consists of approximately 500 acres of woods and swamp, and 200 acres of the woods and swamp were in the core of the Green Swamp Area of Critical State Concern. He further explained that removal of his classification has caused him to put on hold their plans to pursue growing an alternate crop such as cotton. He stated that their resources were limited and they were now faced with the probability that what little they have left would be consumed by taxes, a situation that was completely contrary to the intent of the green belt legislation. He stated that he has presented to the VAB extenuating circumstances, and the issue being considered today was why there was not more farming activity in 1996. He stated that, due to the stroke that he suffered on February 2, 1996, he simply was not able to do anything the entire year of 1996. He stated that he would like to get back to his work and get on with the task of setting his property back in order and what the VAB decides today would largely determine whether or not that will be possible.

Mr. Havill stated that the picture described by Mr. Sunderman to him at the Property Appraiser's Office was not a true picture; therefore, after further review, he informed Mr. Sunderman that the classification would not be granted. At this time, Mr. Havill read the field notes dating back to 1994 which indicate that some of the property was for sale on August 4, 1994. He stated that the field notes for 1995 indicate that some of the property was for sale as lake front property and a portion of the property was an abandoned grove with no care and no evidence of harvesting. He further stated that field notes for 1996 indicate that agricultural classification would be granted for 1996 but that the property would be rechecked for 1997 and denied an agricultural classification if no commercial agriculture operations were in evidence. He stated that the recheck in 1997 indicated frozen grove, no care, no harvesting, and

weeds three to four feet high. At this time, Mr. Havill displayed photographs of the parcels in question and stated that the issue was whether the property in question qualifies for bona fide commercial agriculture. He stated that this property was not a bona fide commercial agriculture piece of property.

Mr. Chuck Hasley, Deputy Appraiser, addressed questions pertaining to the size of the parcels and the taxable value of said parcels, noting that the property was a conglomerate of 680 acres comprised of seven parcels throughout south Lake County. He stated that approximately 353 acres have had agricultural classification until this year. He displayed a map of the property and briefly discussed the locations of the parcels in question. He noted that 326.99 acres are considered to be low land swamp and are assessed automatically at $45 per acre. He stated that he has seen no indication that there has been any harvesting in the two citrus groves.

Mr. Sunderman noted that he has a picking ticket from Mr. Mike Langley who picked the sours from the two citrus groves. He stated that approximately 500 acres of property located at Bay Lake, where he resides, have never been cleared and no one has ever worked the land. At this time, he addressed questions pertaining to the parcels in question.

Ms. Jan Sunderman appeared before the VAB and expressed concern that they have not been advised of the problems described by the Property Appraiser this date and stated that they have never made a false impression or attempted to make a false impression or to mislead the Property Appraiser. She stated that they were farmers but were unable to farm the way they wish to farm.

Commr. Swartz made a motion to overturn the recommendation of the Property Appraiser and approve the agricultural classification for Charles Sunderman/Sunderman Groves, Inc., on 20.6 acres of grove, as illustrated in photographs, and that the balance of the Property Appraiser's recommendation be upheld and agricultural

classification be denied for the remaining parcels based on the findings of fact and sufficient evidence and testimony being presented.

The motion failed for a lack of a second.

Mr. Havill noted that Mr. Sunderman has sold 15 acres of grove for approximately $127,000, and 20.6 acres was the remainder of the grove after the sale of the 15 acres.

Commr. Gerber made a motion, which was seconded by Ms. Fischer, for the VAB to overturn the recommendation of the Property Appraiser and approve the application for agricultural classification for Charles Sunderman/Sunderman Groves, Inc. based on the findings of fact and sufficient evidence to support extenuating circumstances due to a stroke suffered by the petitioner on February 2, 1996.

Commr. Swartz expressed concern that he has seen classifications taken away from other individuals who have been in desperate situations. He stated that he would not be able to support the motion.

Commr. Gerber suggested that Mr. and Mrs. Sunderman consider the option of the Green Swamp Land Use Authority purchasing property rights for the property located in the Green Swamp Area of Critical State Concern. She briefly discussed the Blue Belt legislation and further suggested that the Blue Belt legislation possibly could be of benefit to Mr. and Mrs. Sunderman.

Mr. Sunderman stated that all of the available land for sale should be sold within the next year or two, and they would have essentially 650 acres of property remaining. He stated that the majority of the land was woods and swamp and requested clarification from Mr. Havill as to what they were to do with the woods and swamp.

At this time, Commr. Good noted for the record, at Mr. Conner's request, that Mr. Conner left the meeting at 11:56 a.m. due to School Board related commitments.

Commr. Good stated that there were health issues to consider; however, he could not support granting agricultural classification on the whole parcel but would consider an interim position.

Mr. Sandy Minkoff, County Attorney, suggested that the VAB continue this case until the VAB assessment hearings scheduled on September 29, 1997, September 30, 1997, and October 2, 1997. He stated that the VAB, at that time, would know the valuations on the parcels in question and would be better informed to make a decision.

At this time, Commr. Gerber rescinded her motion and Ms. Fischer rescinded her second to the motion.

Commr. Gerber made a motion, which was seconded by Ms. Fischer to continue Petition No. 1997-35, Charles Sunderman/Sunderman Groves, Inc., until the VAB assessment hearings to be held on September 29, 1997, September 30, 1997, and October 1997.

Mr. Minkoff recommended that Mr. and Mrs. Sunderman file a new Petition to the Value Adjustment Board with the Clerk's Office after they receive the Trim Notice in August, if they decide to appeal the taxable valuations without the agricultural classification on the parcels in question.

Ms. Marlene Foran, Deputy Clerk, noted that she would mail a new petition for the Value Adjustment Board to Mr. and Mrs. Sunderman for their convenience.

The Chairman called for a vote on the motion, which carried by a 4 - 0 vote.

Mr. Conner was not present for the discussion or vote.

PETITION NO. 1997-36 JIMMY D. CRAWFORD, STEVEN J. RICHEY, P.A.

AS AGENT FOR KENNETH E. ACRE

Mr. Ed Havill, Property Appraiser, informed the VAB that the petitioner, Kenneth E. Acre, filed the application for agricultural classification on July 15, 1997, after the March 3, 1997 deadline, and would have been granted agricultural classification had he filed by the deadline.

Mr. Jimmy D. Crawford, representing Kenneth E. Acre, was present in the audience to answer questions regarding this appeal.

On a motion by Commr. Swartz, seconded by Commr. Gerber and carried unanimously by a 4 - 0 vote, the VAB upheld the recommendation of the Property Appraiser and approved agricultural classification for Kenneth E. Acre based on the findings of fact and sufficient evidence to indicate a bona fide agricultural purpose.

Mr. Conner was not present for the discussion or vote.

PETITION NO. 1997-2 RICHARD G. & CHARLOTTE R. RIDDLE

PETITION NO. 1997-4 WYMAN H. RICHARDSON

PETITION NO. 1997-13 ORVEL H. & MILDRED T. BOYD

Mr. Ed Havill, Property Appraiser, informed the VAB that Richard G. And Charlotte R. Riddle did not supply proof until April 1997 that they were legal residents of Florida and none of the proof was dated January 1, 1997 or earlier.

Mr. Havill stated that it was his recommendation to deny Petition No. 1997-2, Richard G. and Charlotte Riddle; Petition No. 1997-4, Wyman H. Richardson; and Petition No. 1997-13, Orvel H. and Mildred T. Boyd.

No one was present to discuss these appeals.

On a motion by Commr. Gerber, seconded by Commr. Swartz and carried unanimously by a 4 - 0 vote, the VAB upheld the recommendation of the Property Appraiser and denied the following appeals based on the findings of fact and lack of sufficient evidence being presented:

Homestead Exemption

Petition No. 1997-2 - Richard G. and Charlotte R. Riddle

Agricultural Classification

Petition No. 1997-4 - Wyman H. Richardson

Petition No. 1997-13 - Orvel H. and Mildred T. Boyd

DISCUSSION OF SPECIAL MASTER PROCEDURE

Mr. Sandy Minkoff, County Attorney, informed the VAB that the Board of County Commissioners have directed him to discuss with the VAB the special master process being used for the VAB appeal process. At this time, he distributed a copy of Florida Statute Chapter 194.301 Presumption of Correctness. He stated that the Legislature approved House Bill No. 445 which changes the procedures for 1997. He explained that, under the new legislation, the Property Appraiser's recommendation would still be presumed correct; however, the taxpayer was provided additional opportunities to overcome that presumption of correctness. He further explained that the County does not know the impact that this new legislation may or may not have on some of the assessment cases this year. He noted that all of the counties surrounding Lake County, with the exception of Sumter County, were using special masters for their complicated assessment cases. He stated that Florida Statutes require that the costs associated with the special masters process be split with the Board of County Commissioners paying three-fifths of the cost, and the School Board paying two-fifths of the cost. He stated that a decision to use the special master process would need to be made within the next few weeks. He explained that the special master makes the factual decisions and recommendations of law, and the VAB has the ability to overrule the recommendations of law; however, the VAB cannot change the facts determined by the special master.

Mr. Havill stated that he does not anticipate a problem this year with appraisal companies filing numerous applications and that he would prefer that the special master process not be considered for another year.

Discussion occurred regarding the special master process, at which time, Mr. Minkoff stated that he could get the special master process in place, with direction from the VAB, by preparing the RFP (Request for Proposal) at no cost to the School Board, which would provide the VAB the ability to determine, at a later time, which cases, if any, they may wish to send to the special master.

Ms. Fischer stated that she would like to see history on the special master process, and the volume of petitions that come in this year before she would be in a position to support the special master process.

Commr. Swartz stated that he would support the recommendation of the County Attorney to lay the ground work for the special master process.

Commr. Swartz made a motion, which was seconded by Ms. Fischer, to direct County staff to prepare for consideration the special master process by going out for a RFP so that the VAB would be prepared to use a special master, in part or in whole, in the valuation hearings if they decide to use a special master process.

Ms. Fischer requested that Mr. Minkoff appeared before the School Board to present an official statement regarding the special master process.

The Chairman called for a vote on the motion, which carried by a 4 - 0 vote.

Mr. Conner was not present for the discussion or vote.

There being no further issue to be brought to the attention of the VAB, the meeting adjourned at 12:35 p.m.

William "Bill" H. Good, CHAIRMAN

ATTEST:

JAMES C. WATKINS, CLERK

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