A SPECIAL MEETING OF THE VALUE ADJUSTMENT BOARD

january 23, 2012

The Lake County Value Adjustment Board met in special session on Monday, January 23, 2012 at 4:00 p.m. in the Board of County Commissioners’ Meeting Room, Lake County Administration Building, Tavares, Florida.  Present at the meeting were:  Commr. Jimmy Conner, Chairman; Commr. Sean Parks; Jim Miller representing the Lake County School Board; and Will Walker as the citizen member.  Ralph Smith, citizen member, was not present.  Others present were:  Alison Yurko, Counsel for the Value Adjustment Board; Barbara Lehman, Chief Deputy Clerk, County Finance; Frank Royce, Chief Deputy, Property Appraiser’s Office; and Susan Boyajan and Shannon Treen, Deputy Clerks.

discussion and vote on special magistrate recommendations

Commr. Conner stated that the meeting was being held primarily to recertify the 2011 tax roll, but there were also some items that were previously voted on that needed a re-vote and he asked for Ms. Alison Yurko, Special Counsel to the VAB, to explain that to the Board.

Ms. Yurko explained that it was her recommendation to re-vote on the last three items on the agenda from the January 13, 2012 VAB meeting since Mr. Jim Miller left after the break and those items had been voted on and approved.  She pointed out that those items included the remaining petitions in the blue category of the color coded spreadsheet of the special magistrate recommendations, the orange category of the color coded spreadsheet of the special magistrate recommendations, as well as the special magistrate vendor invoices.

On a motion by Mr. Walker, seconded by Mr. Miller, and carried unanimously by a 4-0 vote, the VAB approved the special magistrate’s recommendations of the remaining petitions in the blue category, which included Petition Nos. 2011-15, 2011-16, 2011-25, 2011-40, 2011-41, 2011-109, 2011-275, 2011-308, 2011-309 and 2011-443.

On a motion by Mr. Walker, seconded by Commr. Parks, and carried unanimously by a 4-0 vote, the VAB approved the special magistrate’s recommendations in the orange category, which included Petition No. 2011-270.

On a motion by Mr. Walker, seconded by Commr. Parks, and carried unanimously by a 4-0 vote, the VAB approved the special magistrate vendor invoices.

recertification of the 2011 tax roll

Mr. Frank Royce, Chief Deputy, Property Appraiser’s Office, stated that because of the actions taken by the VAB, the net change in taxable value for real property was negative $3,020,984 and the net change in taxable value for tangible personal property was negative $10,017.  He also mentioned that he had completed forms noting those changes and that the Chairman would need to sign both.

Commr. Conner asked whether those values were as a result of the special magistrate’s recommendations.

Mr. Royce clarified that those values were as a result of actions of the special magistrates that were approved by the VAB.

On a motion by Mr. Walker, seconded by Commr. Parks, and carried unanimously by a 4-0 vote, the VAB approved the 2011 Tax Roll and authorized the Chairman to sign the forms for real property and tangible personal property.

ADJOURNMENT

There being no further business to be brought to the attention of the Board, the meeting was adjourned at 4:05 p.m.

_________________________________

JIMMY CONNER, CHAIRMAn

ATTEST:

________________________________

NEIL KELLY, CLERK