LAKE COUNTY VALUE ADJUSTMENT BOARD
JANUARY 20, 2004
The Lake County Value Adjustment Board (VAB) met in regular session on Tuesday, January 20, 2004, at 8:30 a.m., in the Lake County Board of County Commissioner’s Meeting Room, Lake County Administration Building, Tavares, Florida. Commissioners present at the meeting were: Welton G. Cadwell, Chairman, and Robert A. Pool. Commissioner Catherine C. Hanson was not present. School Board members present were: Becky Elswick. School Board member Jimmy Conner was not present. Others present were: Sanford A. “Sandy” Minkoff, County Attorney; Frank Royce, Chief Deputy, Property Appraiser’s Office; and Toni M. Riggs, Deputy Clerk.
RECONVENE
Commissioner Cadwell, Chairman, reconvened the Value Adjustment Board (VAB).
REPORTS AND RECOMMENDATIONS FROM SPECIAL MASTERS
Mr. Sandy Minkoff, County Attorney, noted that the Board had before them a list of petitions that went before the special masters, by hearing date and special master, and their reports and recommendations for approval or denial. There were a few that were granted with the consent of the Property Appraiser, so there is no controversy on any of the cases.
On a motion by Commr. Pool, seconded by Ms. Elswick and carried unanimously by a 3-0 vote, the VAB approved the following:
Reports and Recommendations from Special Masters:
October 17, 2003 - Special Master David Taylor
2003-57 Denied Nancy Edenfield
2003-104 Denied Joe Quails
2003-105 Granted Melissa W. Allen
2003-106 Denied Albert G. Hartog
2003-107 Denied Cracker Barrel (Burr Wolff, Agent)
2003-149 Denied John Everett for George F. Hilgemeier Revocable Trust
2003-173 Denied Robert J. Stowell
2003-178 Denied DOT Clay LLC
November 13, 2003 - Special Master J. Fred Kurras
2003-46 Granted Lake Port Properties, c/o Kerry R. Schwencke, PA
2003-48 Denied Lake Port Square, LLC, c/o Kerry R. Schwencke, PA
2003-49 Denied Lake Port Square, LLC, c/o Kerry R. Schwencke, PA
2003-58 Granted Lake Harris Health Properties, LLC
November 13, 2003 - Special Master Bruce Duncan
2003-103 Denied Lucia & Mark Davison
2003-176 Denied Stephanie and Nicholas DiAngelis
2003-179 Denied Mark Joseph Coffman
November 14, 2003 - Special Master David Taylor
2003-78 Granted Brady J. Bennett
2003-82 Denied Lake Square Mall, c/o Darrin L. Mitchell, Florida Property Tax Prof.
2003-150 Denied Water Oak - Sun Communities Finance Ltd.
2003-151 Denied Water Oak - Sun Communities Finance Ltd.
2003-180L Denied Joseph Linartas
2003-181L Denied Joseph Linartas
2003-182L Denied Joseph Linartas
2003-158 Denied Carmen G. Murvin
2003-160 Denied Walgreens - Assessment Technologies
2003-161 Denied Walgreens - Assessment Technologies
2003-162 Denied Walgreens - Assessment Technologies
2003-163 Denied Walgreens - Assessment Technologies
2003-164 Denied Walgreens - Assessment Technologies
2003-165 Denied Walgreens - Assessment Technologies
December 8, 2003 - Special Master David Taylor
2003-74 Granted Riverest, c/o Rob Smith
2003-75 Granted Riverest, c/o Rob Smith
2003-76 Granted Riverest, c/o Rob Smith
2003-77 Granted Riverest, c/o Rob Smith
2003-100 Denied Equity One Inc., c/o Deloitte & Touche, Property Tax Services
2003-101 Denied Equity One Inc., c/o Deloitte & Touche, Property Tax Services
2003-102 Denied Equity One Inc., c/o Deloitte & Touche, Property Tax Services
2003-50 Denied Joseph F. and Anna S. Klarl
2003-157 Denied Sunset Plaza, c/o Stallings-Ribar Group
PAYMENT OF BILLS FROM SPECIAL MASTERS
Commr. Cadwell noted that the following request is to pay the bills received from the special masters, in the amount of $6,420.00.
Mr. Minkoff explained that the total of the bills is $6,420.00; the revenue received was in the amount of $2,520.00; the net expenses is $3,900.00. He stated that Item #3 could be considered with Item #2, which is a request to bill the appropriate agencies, the School Board and the County, pursuant to Chapter 194.015, Florida Statutes. He noted that this amount was substantially lower than what they had anticipated it would cost them.
On a motion by Commr. Pool, seconded by Ms. Elswick and carried unanimously by a 3-0 vote, the VAB approved the payment of bills received from the special masters; and to bill the appropriate agencies, as follows:
Bills Received from Special Masters
J. Fred Kurras, MAI $ 900.00
Bruce Duncan, Attorney At Law $1,680.00
David Taylor $3,840.00
TOTAL $6,420.00
Revenue received: $2,520.00
Total expenses: $6,420.00
NET EXPENSES: $3,900.00
a. Pursuant to Chapter 194.015, Florida Statutes - request to bill the Lake County School Board for two-fifths of the net expenses, in the amount of $1,560.00;
b. Pursuant to Chapter 194.015, Florida Statutes - request to bill the Board of County Commissioners for three-fifths of the net expenses, in the amount of $2,340.00
CERTIFICATES OF VALUE ADJUSTMENT BOARD
On a motion by Commr. Pool, seconded by Ms. Elswick and carried unanimously by a 3-0 vote, the VAB approved the following Certificates of Value Adjustment Board:
a. Certificate of Value Adjustment Board - Real Property - Pursuant to Section 193.122, Florida Statutes - in the amount of $9,230,372,660.
b. Certificate of Value Adjustment Board - Tangible Personal Property -Pursuant to Section 193.122, Florida Statutes - in the amount of $1,152,815,823.
NOTICE OF TAX IMPACT OF VALUE ADJUSTMENT BOARD
Mr. Minkoff explained that, with the approval of the Certificates of the Value Adjustment Board, the Clerk will now prepare the advertisement that is required showing the tax impact of the VAB. The VAB’s business will now be done, and they will recess pending the receipt of any late petition, which may or may not occur, noting that no late petitions were received the prior year.
RECESS
At 8:40 a.m., there being no further business to be brought to the attention of the VAB, Chairman Cadwell recessed the VAB until further notice.
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WELTON G. CADWELL, CHAIRMAN
ATTEST:
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JAMES C. WATKINS, CLERK