PROPERTY APPRAISAL ADJUSTMENT BOARD MEETING

SEPTEMBER 24, 1985

The Property Appraisal Adjustment Board met on Tuesday, September 24, 1985, at 9:00 a.m. in the Board of County Commis- sioner's Meeting Room, Lake County Courthouse, Tavares, Florida. Members present at the meeting were: Commr. Glenn C. Burhans, Chairman; Commr. Claude E. Smoak, Jr.; Commr. C. A. "Lex" Deems; Georgia Phillips, Lake County School Board; and Charles Beals, Lake County School Board. Others present were: Ed Havill, Property Appraiser; Chris Ford, County Attorney: Harold Williams, Property Appraiser's Office; and Toni M. Austin, Secretary.

PROPERTY APPRAISER - Petitions

PETITION 1985-177 C. V. Ashcraft, et al

Mr. Ashcraft appeared before the Board to discuss the assessment.

Mr. Williams, Property Appraiser's Office, stated that the 1984 assessment was in the amount of $39,400.00 in Coachwood Colony. He informed the Board that the assessment for 1985 is in the amount of $41,496.00, due mostly to the improvements made to the mobile home. Mr. Williams felt that the assessment should be corrected to $37,973.00.

On a motion by Commr. Smoak, seconded by Commr. Deems and carried unanimously, the Board approved the recommendation from the Property Appraiser's Office for the correction of assessment in the amount of $37,973.00.

PETITION 1985-174 Charles R. Easley

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

Mr. Williams, Property Appraiser's Office, informed the Board that an error had been made on this assessment in the amount of $90,000.00. At this time, he recommended that the assessment be lowered to $3,492,410.00.

On a motion by Commr. Deems, seconded by Mr. Beals and carried unanimously, the Board approved the recommendation of the Property Appraiser's Office and lowered the assessment to $3,492,410.00.

Petitions - Withdrawals

On a motion by Commr. Smoak, seconded by Mrs. Phillips and carried unanimously, the Board approved the following withdrawals:

Petition 1985-175 Charles R. Easley

Petition 1985-176 Charles R. Easley

Petition 1985-178 Herbert P. Young, Jr.

Petition 1985-180 Albert Woods

Petition 1985-181 McDonalds of Eustis

Petition 1985-182 McDonalds of Leesburg

Petition 1985-186 Heller Financial Corp.

Petition 1985-170 James F. Conway

Petition 1985-188 Richard A. McCourt

PETITION 1985-179 Anna L. Wheeler

Mrs. Wheeler and her son, Lloyd L. Wheeler, appeared before to the Board to object to the assessment. Mr. Wheeler stated that they feel their property has been decreased in value due to the construction of an apartment complex next door to the property. He discussed the closeness of the complex, the traffic situation, and the security of the area.

On a motion by Commr. Smoak, seconded by Commr. Deems and carried unanimously, the Board upheld the assessment of the Property Appraiser in the amount of $43,679.00.

PETITION 1985-183 Independent Order of Odd Fellows #58

Mr. Marvin Prebble, Mr. Luther Johnson, Trustee, Mr. John Bach, and Mr. Fred Wolf, Trustee, were present to discuss the petition with the Board.

Mr. Havill, Property Appraiser, informed the Board that he recommended that the tax exemption application be approved for this organization. He stated that he felt there are extenuating circumstances, such as the change of officers year to year, and there is no question that these types of organizations should be tax exempted.

On a motion by Commr. Deems, seconded by Mrs. Phillips and carried unanimously, the Board upheld the recommendation of the Property Appraiser and approved the tax exemption.

PETITION 1985-184 -- Eustis Lodqe #1578

Mr. Fred L. Belton was present to discuss the petition with the Board.

Mr. Havill, Property Appraiser, recommended that the tax exemption application be approved for this organization, because of the same extenuating circumstances as above.

On a motion by Mr. Beals, seconded by Commr. Deems and carried unanimously, the Board upheld the recommendation of the Property Appraiser and approved the tax exemption.

RECESS & REASSEMBLY

At 9:45 a.m. the Board recessed for 15 minutes.

PROPERTY APPRAISER - Petitions (Cont.)

PETITION 1985-163 Lloyd E. Smith, Pres. of Marl10 Inc.

Mr. Williams, Property Appraiser's Office, informed the Board that this petition was part of a study prepared by the Department of Revenue. He stated that the property had been assessed for 27 acres of dry land and 83 acres of swamp by the Property Appraiser's Office, with a value of $2,500.00 per acre for the dry land. He stated that the Property Appraiser assessed the property in the amount of $78,440.00 with the Department of Revenue assessing the property at $87,600.00. He further stated that Mr. Jim Loflin, Property Appraiser's Office, revised the assessment, after researching the property, to $38,000.00 for 110 acres, because the land appeared to be mostly muck.

Mr. Buzz Bowen, attorney representing the Petitioner, was present to discuss the petition with the Board. Mr. Bowen questioned if both parcels had been taken into consideration, because there appeared to be 160 acres.

Mr. Havill, Property Appraiser, recommended, with the concurrence of the County Attorney, lowering the assessment on the 110 acre parcel to $38,000.00 and having the Property Appraiser's Office assess the additional 50 acres involved, and reducing that assessment to a value consistent with the 110 acres.

On a motion by Commr. Deems, seconded by Mr. Beals and carried unanimously, the Board approved the recommendation of the Property Appraiser and approved the assessment for the 110 acres in the amount of $38,000.00 and directed the Property Appraiser's Office to assess the additional 50 acres involved, reducing the assessment to a value consistent with the 110 acre assessment.

PETITION 1985-187 Wallace & Dorothy Round

Mrs. Dorothy Round appeared before the aoard to discuss the petition and object to the assessment. She stated that she tried to sell the house two years ago and was offered $20.000.00. She felt that the assessment should be no more than the value of the home.

On a motion by Commr. Smoak, seconded by Mr. Beals and carried unanimously, the Board upheld the assessment of the Property Appraiser in the amount of $28,983.00.

PETITION 1985-190 Helga Anthony_DiPierro

Ms. DiPierro appeared before the aoard to discuss the petition and object to the assessment.

Mr. Williams, Property Appraiser's Office, informed the Board that this particular house is overbuilt for the area, and recommended that the assessment be reduced to $65,854.00.

On a motion by Mrs. Phillips, seconded by Commr. Smoak and carried unanimously, the Board upheld the recommendation of the Property Appraiser and reduced the assessment from $69,147.00 to $65,854.00.

PETITION 1985-185 Fred Michels Sr.

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

On a motion by Mr. Reals, seconded by Commr. Deems and carried unanimously, the Board upheld the assessment of the Property Appraiser in the amount of $80,560.00.

PETITION 1985-191 Estelle Cooper

Ms. Cooper appeared before the Board to discuss the assessment and to discuss the increase in taxes.

On a motion by Commr. Deems, seconded by Commr. Smoak and carried unanimously, the Board upheld the assessment of the Property Appraiser in the amount Of $42,794.00.

PETITION 1985-189 Paul Bryan, Bryan Groves Packing Co.

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

Mr. Havill, Property Appraiser, stated that the Department of Revenue used this particular assessment as part of their study. He stated that DOR assessed the property in the amount of $176,000.00;.the Property Appraiser assessed the property in the amount of $115,340.00 to negotiate a settlement with DOR. Mr. Havill stated that he felt the assessment should be even lower, and recommended an assessment in the amount of $91,090.00.

On a motion by Commr. Smoak, seconded by Mrs. Phillips and

carried unanimously, the Board approved the recommendation of the

Property Appraiser for an assessment in the amount of $91,090.00.

PROPERTY APPRAISER - Homesteads

PETITION 1985-31 Thomas F . Dinkins

Mr. Havill, Property Appraiser, informed the Board that this was a Homestead Exemption case that was heard yesterday and was denied, because Mr. Dinkins filed March 2, 1985. Mr. Dinkins requested an appearance before the Board to discuss the denial.

Mr. Dinkins stated that he has been a homeowner for 20 years and that he was positive he had sent the card in a timely manner. At this time, he discussed his ownership of the Beverage Barn, and the problems that he has had in regards to the ownership. He stated that he has had a problem with his mail being taken from his mailbox. He stated that he would have to go to the post office personally to mail his mail.

Mrs. Terri King, Office Manager, Property Appraiser's Office, appeared before the Board and stated that Mr. Dinkin's card was postmarked Tavares. She called the post office, and was told if he mailed the card from his home, it would have been postmarked Orlando. Therefore, he would have had to mail it personally from the Tavares Post Office for the card to receive a Tavares postmark.

Mr. Ford, County Attorney, stated that Mr. Dinkins would have to prove that his mail has been previously stolen, and that he did not feel that the Board had received enough evidence to overturn the denial which was issued September 23, 1985.

There being no further business to be brought to the attention of the Board, the meeting adjourned at 10:45 a.m.



GLEN C. BURHANS, CHAIRMAN

ATTEST:

JAMES C. WATKINS, CLERK

TMA/9-26-85.



mcg/9-26-85