PROPERTY APPRAISAL ADJUSTMENT BOARD

SEPTEMBER 21, 1987

The Property Appraisal Adjustment Board met on Monday, September 21, 1987, at 9:00 a.m. in the Board of County Commissioner's Meeting Room, Lake County Courthouse, Tavares, Florida. Members present at the meeting were: Commr. Thomas J. Windram, Chairman; Commr. C. A. "Lex" Deems; Commr. James R. Carson, Jr.; C. A. "Chip" Deems, Lake County School Board; Ray Newman, Lake County School Board. Others present were: Ed Havill, Property Appraiser; Donna Havill, Property Appraiser's Assistant; Sanford Minkoff, Assistant County Attorney; and Sandra Carter, Deputy Clerk.

HOMESTEAD EXEMPTIONS - APPROVALS

On a motion by Commr. Deems, seconded by Commr. Carson and carried unanimously, the Board approved the following Homesteads, which were approved by Mr. Havill's Office prior to the scheduled meeting:

Cobb, Charles R.

Cochrane, Betty J.

Davis, Catherine

Daly, W. W.

Demeritt, George E.

Feagle, James C.

Ford, Bernice L.

Holbrook, Charles II.

Honsermyer, Paul H., Jr.

Ivie, William D.

Jennings, Darryl

Lee, Jae On

Mathis, Alnita

Parker, Roberta

Roberts, Paul M.

Ruff, Arthur W.

Smith, Violet

Stephens, Michael

Strickland, Judith A.

Tancimore, Eugenia D. & Donald 0. Harris

Webber, Sophia

Williams, Henry K.

PROPERTY APPRAISER - HOMESTEAD EXEMPTIONS

PETITION 1987-10 ROY W. BALKCOM

Mr. Roy Balkcom was present to discuss the denial of Homestead Exemption with the Board.

Mr. Havill informed the Board that Mr. Balkcom was denied Homestead Exemption due to the fact that both he and his wife were not registered to vote, both had Texas driver's licenses, and from all indications, were still residents of Texas as of January 1, 1987.

Mr. Balkcom appeared before the Board and stated that he now has a Florida driver's license and voter registration, as well as tax records for Florida dating back to 1984. He stated that he moved to Lake County in February of 1985 and purchased a home in December of 1985.

After further discussion, Mr. Havill recommended approval of said exemption, after questioning whether Mr. Balkcom had joined a church in the area and was informed by Mr. Balkcom that he preaches part-time at the church that he joined in February of 1985.

On a motion by Mr. Chip Deems, seconded by Commr. Carson and carried unanimously, the Board approved the request for Homestead Exemption for Mr. Balkcom, as recommended by the Property Appraiser.

At this time, Mr. Havill advised the individuals present in the audience, applying for Homestead Exemption, that there are strict penalties involved, in the State of Florida, for fraudulently filing for Homestead Exemption and stated what the consequences are.

PETITION 1987-13 JIMMIE H. BATES

Mr. Bates was present to discuss the denial of Homestead Exemption with the Board.

Mr. Havill informed the Board that Mr. Bates was denied Homestead Exemption, due to filing late, as he Eiled on March 10, 1987.

Mr. Bates appeared before the Board and stated that he did not know how or why it happened that he filed late, however, was offering no excuses.

On a motion by Commr. Deems, seconded by Commr. Carson and carried unanimously, the Board upheld the recommendation of the Property Appraiser and denied the request for Homestead Exemption for Mr. Bates, as he had filed late.

PETITION 1987-15 HUBERT J. BELL

Mr. Havill recommended that the request for Homestead Exemption for Mr. Bell be approved, due to the fact that a problem with the title to said property had been corrected.

On a motion by Commr. Carson, seconded by Commr. Deems and carried unanimously, the Board approved the request for Homestead Exemption, as recommended by the Property Appraiser, based on information supplied to the Property Appraiser's Office.

PETITION 1987-16 REUBENA BELL

Mrs. Reubena Bell was present to discuss the denial of Homestead Exemption with the Board.

Mr. Havill informed the Board that Mrs. Bell had filed a new application on March 16, 1987, however, it was late. She had apparently moved and was not aware that she needed to refile.

Commr. Carson made a motion, which was seconded by Commr. Deems to uphold the recommendation of the Property Appraiser and deny the request for Homestead Exemption for Mrs. Bell, due to her late filing.

Mrs. Bell's daughter addressed the Board from the audience, on behalf of her mother, stating that her mother was not aware that she had to refile, as she was a widow and her late husband had always taken care of such matters.

At this time, the Chairman called for a vote, which was approved unanimously to deny the request.

PETITION 1987-18 JOSEPH BILLAN

Mr. Joseph Billan was present to discuss the denial of Homestead Exemption with the Board.

Mr. Havill informed the Board that Mr. Billan did not file until April 29, 1987, therefore, would recommend denial of his Homestead Exemption.

Mr. Billan stated that the reason for his filing late was due to illness and, as he has no family living in Lake County, did not have anyone to file for him.

At this time, the Board questioned Mr. Billan about his illness.

On a motion by Commr. Carson, seconded by Commr. Deems and carried unanimously, the Board upheld the recommendation of the Property Appraiser and denied the request for Homestead Exemption for Mr. Billan, due to his filing late.

At this time, Mr. Havill informed the individuals present in the audience that if they were not legal residents of Florida as of January 1, 1987, or if they did not file by March 1, 1987, it is most likely that their request Eor Homestead Exemption will not be approved unless they have a very good case against the denial.

PETITION 1987-27 GEORGE A. BRENNAN

Mr. Brennan was present to discuss the denial of Homestead Exemption with the Board.

Mr. Havill informed the Board that according to his information, neither Mr. Brennan nor his wife are Floridians. They presently have Tennessee driver's licenses and tags. They did not file a Declaration of Domicile until February 25, 1987, therefore, as of January 1, 1987, they were still considered residents of Tennessee.

Mr. Brennan appeared before the Board stating that he was born in Dade County sixty-six years ago, has been a resident of Florida for sixty-three years, and a registered voter for forty-one years. He also stated that the reason for his not filing in a timely manner was due to his wife's sudden illness (severe amnesia). He was directed by her doctors not to leave her alone. He submitted doctor bills and notarized letters from several of his neighbors stating that he has lived in Lake County since August 28, 1986.

On a motion by Commr. Carson, seconded by Commr. Deems and carried unanimously, the Board upheld the recommendation of the Property Appraiser and denied the request for Homestead Exemption for Mr. Brennan, due to his not being a legal resident of Florida as of January 1, 1987.

PETITION 1987-54 FRED M. DETWILER

Mr. Detwiler was present to discuss the denial of Homestead Exemption with the Board.

Mr. Havill informed the Board that Mr. Detwiler was not a legal resident of Florida as of January 1, 1987. He did not receive his Florida driver's license until January 15, 1987 and voter's registration card until January 23, 1987. His wife presently has a South Carolina driver's license and is not registered to vote.

Mr. Detwiler stated that his wife now has a Florida driver's license, however, is not registered to vote. He suggested that, in the future, the Property Appraiser's Office should advertise in the newspaper what types of proof are required by his office to qualify for Homestead Exemption.

Mr. Havill stated that, by law, his office is not required to put ads in the newspaper to notify the public to come in and file for Homestead Exemption, nor is he required to send out the first set of renewal cards, as his office presently does, reminding the public to renew their Homestead Exemptions.

On a motion by Commr. Deems, seconded by Mr. Ray Newman and carried unanimously, the Board upheld the recommendation of the Property Appraiser and denied the request for Homestead Exemption for Mr. Detwiler, due to his not being a legal resident of Florida as of January 1, 1987.

PETITION 1987-59 WALTER B. EGLI

Mr. Egli was present to discuss the denial of Homestead Exemption with the Board.

Mr. Havill stated that Mr. Egli is a resident alien, however, could not produce a "green card".

Mr. Egli appeared before the Board and stated his reason for not being able to produce said "green card". He indicated that he was a victim of circumstance.

A neighbor of Mr. Egli's, in Orange Blossom Gardens, appeared before the Board and spoke on behalf of Mr. Egli, verifying the story that Mr. Egli was a victim of circumstance.

On a motion by Commr. Carson, seconded by Commr. Deems and carried unanimously, the Board approved to refer the request for Homestead Exemption for Mr. Egli back to the Property Appraiser's Office for a further recommendation to the Board.

PETITION 1987-65 JULIET W. FOLLETT

Mr. Havill recommended approval of the request for Homestead Exemption for Ms. Follett, due to her supplying necessary information to the Property Appraiser's Office, prior to the scheduled meeting.

On a motion by Commr. Carson, seconded by Commr. Deems and carried unanimously, the Board approved the request for Homestead Exemption for Ms. Follett, as recommended by the Property Appraiser.

PETITION 1987-67 MICHAEL THOMAS GALLOWAY

Mr. Havill recommended approval of the request for Homestead Exemption for Mr. Galloway, due to his supplying necessary information to the Property Appraiser's Office, prior to the scheduled Board meeting.

On a motion by Commr. Carson, seconded by Mr. Chip Deems and carried unanimously, the Board approved the request for Homestead Exemption for Mr. Galloway, as recommended by the Property Appraiser.

PETITION 1987-70 KAREN MARIE GEIDEMAN

Ms. Geideman was present to discuss the denial of Homestead Exemption with the Board.

Mr. Havill i nformed the Board that Ms. Geideman was not a legal resident of Flori da as of January 1, 1987. She did not acquire her Florida driver's license until January 9, 1987 and is not registered to vote, therefore, recommends denial.

Ms. Geideman appeared before the Board stating that she has had her present home since March of 1979, and being an Ohio resident, had never filed for Homestead Exemption. She stated that she moved to Florida (Azalea Place) in July of 1986, and has been employed in Florida since September of 1986.

Mr. Havill recommended approval of the request for Homestead Exemption for Ms. Geideman, due to Ms. Geideman being employed since September of 1986, and presenting documents proving this fact.

On a motion by Commr. Carson, seconded by Mr. Ray Newman and carried unanimously, the Board approved the request for Homestead Exemption for Ms. Geideman, as recommended by the Property Appraiser, due to information supplied at this meeting.

PETITION 1987-81 HATTIE C. HARRIS

Mrs. Harris was present to discuss the denial of Homestead Exemption with the Board.

Mr. Havill informed the Board that information supplied to his office indicates that Mrs. Harris was not a Florida resident as of January 1, 1987. She did not acquire her Florida driver's license until January 9, 1987 and voter registration card until January 23, 1987.

Mr. and Mrs. Harris appeared before the Board and stated that they decided to become Florida residents last year and finalized the purchase of their home on September 28, 1986.

After further discussion, it was learned that Mrs. Harris is a member of the First Christian Church, in Eustis, and also that her daughter's name is on the deed as well. Mr. Havill recommended that the Board approve one-half of the Homestead Exemption for Mrs. Harris, due to the fact that she has been a member of the First Christian Church, in Eustis, for the past five years, and due to the fact that her daughter is also listed on the deed.

On a motion by Commr. Carson, seconded by Mr. Ray Newman and carried unanimously, the Board approved the request for one-half of the Homestead Exemption for Mrs. Harris, as recommended by the Property Appraiser.

PETITION 1987-90 FRANK D. HIPP

Mr. Hipp was present to discuss the denial of Homestead Exemption with the Board.

Mr. Havill informed the Board that Mr. Hipp was denied Homestead Exemption as he did not file until March 25, 1987.

Mr. Hipp appeared before the Board and stated that the reason for his filing late was due to a change in his address. On a motion by Commr. Deems, seconded by Commr. Carson and carried unanimously, the Board upheld the recommendation of the Property Appraiser and denied the request for Homestead Exemption for Mr. Hipp, due to his filing late.

PETITION 1987-95 ROGER HOLTON

Mrs. Roger Holton was present to discuss the denial of Homestead Exemption with the Board.

Mr. Havill informed the Board that according to the records of the Property Appraiser's Office, when this application was filed as of January 1, 1987, Mr. and Mrs. Holton were shown to be residents of New York..Mrs. Holton appeared before the Board and stated that she and her husband had relocated to Florida on September 30, 1986 and purchased their home in November, with a closing date of December 5, 1986. Mrs. Holton also stated that her husband had died in February, 1987, and the will is being probated in Florida. She also presented proof that she was a resident of Florida as of January 1, 1987, therefore, Mr. Havill recommended approval of her request for Homestead Exemption.

On a motion by Commr. Carson, seconded by Commr. Deems and carried unanimously, the Board approved the request for Homestead Exemption for Mrs. Holton, as recommended by the Property Appraiser.

PETITION 1987-104 LESTER M. JOHNSON

Mr. Johnson was present to discuss the denial of Homestead Exemption with the Board.

Mr. Havill informed the Board that Mr. Johnson did not acquire a Florida driver's license until until March 10, 1987, that he is not a registered voter, and his wife's name is not on the deed; therefore, as of January 1, 1987, all indications were that Mr. and Mrs. Johnson were Indiana residents.

Mr. and Mrs. Johnson appeared before the Board and stated that the reason for Mr. Johnson not obtaining a Florida driver's license right away was due to an insurance problem. He stated that he was presently self-employed, however, had been previously employed by Forest City Coca-Cola Company since October, 1986.

Mr. Havill stated that based on the fact that he was employed by the Forest City Coca-Cola Company in October of 1986, he would recommend that Mr. Johnson's request for Homestead Exemption be approved.

On a motion by Mr. Ray Newman, seconded by Commr. Deems and carried unanimously, the Board approved the request for Homestead Exemption for Mr. Johnson, as recommended by the Property Appraiser.

PETITION 1987-108 ALBERT A. KAESE

Mr. Kaese's brother-in-law was present to discuss the denial of Homestead Exemption with the Board.

Mr. Havill informed the Board that according to the information on file in the Property Appraiser's Office, as of January 1, 1987, both Mr. and Mrs. Kaese had New York driver's licenses, were not registered to vote, and had no Declaration of Domicile; therefore, all indications showed that they were still residents of New York.

Mr. Millard F. Whiteside, Fruitland Park, appeared before the Board on behalf of his brother-in-law, Albert Kaese. Mr. Whiteside stated that Mr. Kaese is confined to a nursing home. He stated that Mr. and Mrs. Kaese moved to Florida and purchased a home August 6, 1986, in Orange Blossom Gardens. He stated the reason for Mr. and Mrs. Kaese not having acquired their Florida driver's licenses. However, he stated that they had acquired their voter registration cards. He submitted copies of Mr. and Mrs. Kaese's voter registration cards, automobile registration, and title to their property for the Board's review.

After consideration of the facts, Mr. Havill recommended that the Board uphold his recommendation of denial of this request, as no substantial proof of residency as of January 1, 1987 had been presented to the Board.

On a motion by Mr. Newman, seconded by Commr. Carson and carried unanimously, the Board upheld the recommendation of the Property Appraiser and denied the request for Homestead Exemption for Mr. Kaese.

PETITION 1987-109 WALTER KARCZEWSKI

Mr. Karczewski was present to discuss the denial of Homestead Exemption with the Board.

Mr. Havill informed the Board that according to information supplied to his office, as of January 1, 1987, Mr. Karczewski was not a legal resident of Florida. Mr. Karczewski did not acquire his Florida driver's license until January 9, 1987, and did not register to vote until January 20, 1987.

Mr. Karczewski appeared before the Board and stated that he closed on the home he purchased here on November 20, 1986, and submitted a notarized letter to that affect. He also presented a receipt from the moving company, dated November 21, 1986, as well as other receipts of bills he has paid since living in Florida.

Based on information supplied to the Board, Mr. Ray Newman made a motion to approve Mr. Karczewski's request for Homestead Exemption, which was seconded by Mr. Chip Deems and carried unanimously.

PETITION 1987-258 ROOSEVELT COOK

Mrs. Roosevelt Cook was present to discuss the denial of Homestead Exemption with the Board.

Mr. Havill informed the Board that according to Mr. Roosevelt Cook, he owns the land, however, the title of the mobile home is not in his name. Therefore, his request for Homestead Exemption was denied.

Mrs. Roosevelt Cook appeared before the Board and stated that her husband had walked out on her in 1974, however, she remained on the property. She related to the Board how it came about that the property happens to be in her name but not the title to the mobile home.

Mr. Havill requested that the Board refer said request for Homestead Exemption back to his office for further handling and would bring a recommendation back to the Board at a later date.

On a motion by Commr. Deems, seconded by Mr. Chip Deems and carried unanimously, the Board approved to refer the request for Homestead Exemption for Mrs. Cook back to the Property Appraiser's Office for further handling.

PETITION 1987-125 KENNETH A. LITTLEFIELD

Mr. and Mrs. Littlefield were present to discuss the denial of Homestead Exemption with the Board.

Mr. Havill informed the Board that as of January 1, 1987, it was determined that both Mr. and Mrs. Littlefield were residents of Massachusetts. He stated that neither of them had a Florida driver's license, nor were they registered to vote, therefore, their request for Homestead Exemption was denied.

Mr. Littlefield appeared before the Board and stated that, in May of 1985, he and his wife purchased some property in Pine Lakes and put a mobile home on said property in August of 1985. He also stated that he and his wife are employed at Stetson University, that they have been since May of 1986, and that his children attend public schools in Lake County.

Based on the information furnished to the Board this date, Mr. Havill recommended that the Board approve the request for Homestead Exemption for Mr. and Mrs. Littlefield.

On a motion by Commr. Carson, seconded by Commr. Deems and carried unanimously, the Board approved the request for Homestead Exemption for Mr. and Mrs. Littlefield, as recommended by the Property Appraiser.

PETITION 1987-137 JAMES D. MAYFIELD

Mr. Mayfield was present to discuss the denial of Homestead Exemption with the Board.

Mr. Havill informed the Board that Mr. Mayfield moved to Florida on December 30, 1986, however, did not sign the deed until December 31, 1986. Basically, he was not a legal resident of Florida as of January 1, 1987.

Mr. Mayfield appeared before the Board to discuss his request and based on the fact that he did not sign the deed until December 31, 1986, the Property Appraiser stated that he would not object to the Board approving Mr. Mayfield's request for Homestead Exemption.

On a motion by Mr. Chip Deems, seconded by Commr. Carson and carried unanimously, the Board approved the request for Homestead Exemption for Mr. James Mayfield, based on information supplied at this meeting.

PETITION 1987-143 WILLIAM G. McHENRY

Mr. McHenry was present to discuss the denial of Homestead Exemption with the Board.

Mr. Havill informed the Board that information supplied to his office indicated that Mr. McHenry was not a resident of Florida as of January 1, 1987. He did not obtain his Florida driver's license until January 6, 1987 and did not register to vote until January 7, 1987.

Mr. McHenry appeared before the Board and presented a notarized letter stating that he moved into his residence, located at Summit Place, Mt. Dora, on December 16, 1986, thereby, proving that he was a legal resident of Florida as of January 1, 1987.

Based on the above submitted information, Mr. Havill recommended that the Board approve said Homestead Exemption.

On a motion by Mr. Ray Newman, seconded by Commr. Carson and carried unanimously, the Board approved the request for Homestead Exemption for Mr. McHenry, as recommended by the Property Appraiser, based on the above submitted information.

PETITION 1987-144 JOHN McKEEVER

Mr. McKeever was present to discuss the denial of Homestead Exemption with the Board.

Mr. Havill informed the Board that the application for Homestead Exemption was filed on January 6, 1987. However, on that date the records of the Property Appraiser's Office show that Mr. McKeever was a resident of New Jersey.

Mr. Earl Peterson, Attorney representing Mr. McKeever, appeared before the Board and stated that Mr. and Mrs. McKeever arrived in Florida on December 28, 1986 and the deed to their home was recorded on December 29, 1986. He also stated that they have since obtained their Florida driver's licenses, as well as voter registration cards.

Based on the information supplied to the Board by Mr. Peterson, Mr. Havill recommended that the Board approve Mr. McKeever's request for Homestead Exemption.

On a motion by Commr. Carson, seconded by Mr. Chip Deems and carried unanimously, the Board approved the request for Homestead Exemption for Mr. McKeever, as recommended by the Property Appraiser, based on the above stated information.

PETITION 1987-145 EDWARD MEDSKER

Mr. Medsker was present to discuss the denial of Homestead Exemption with the Board.

Mr. Havill informed the Board that information supplied to his office indicated that Mr. Medsker was not a Florida resident as of January 1, 1987. However, Mr. Medsker obtained his Florida driver's license on February 19, 1987, and registered to vote on the same date.

Mr. Medsker appeared before the Board and stated that he and his wife purchased a lot in Orange Blossom Gardens in 1984, and in 1986 moved to Florida from New York State and contracted for a home. He stated that they closed on their home on August 16, 1986. He also stated that he was unaware that obtaining a Florida driver's license was to be a requirement for obtaining approval of his Homestead Exemption.

Mr. Havill stated that he had no recommendations regarding this request and would leave it up to the Board as to whether to approve or deny it.

On a motion by Commr. Deems, seconded by Mr. Chip Deems and carried unanimously, the Board approved the request for Homestead Exemption for Mr. Medsker, based on information received from him during questioning by the Board.

PETITION 1987-160 ELEANOR S. NATION

Ms. Nation was present to discuss the denial of Homestead Exemption with the Board.

Mr. Havill informed the Board that Ms. Nation had signed a renewal card on her old home, by mistake, and then filed an application on her new home. He stated that he recommends denial, based on the fact that one cannot have two Homesteads. Ms. Nation presently has Homestead Exemption on her new home.

Ms. Nation appeared before the Board and stated that she had misunderstood. She was under the impression that the denial was on her new home.

No action was taken at this time.

PETITION 1987-168 MARLIN E. POLLEY

Mrs. Polley was present to discuss the denial of Homestead Exemption with the Board.

Mr. Havill informed the Board that information received by the Property Appraiser's Office indicated that Mr. and Mrs. Polley were still residents of California as of January 1, 1987, therefore, would recommend denial of their request for exemption.

Mrs. Polley appeared before the Board and stated that she and her husband were unaware of the fact that they needed to obtain Florida driver's licenses, in order to be approved for Homestead Exemption. Their present California driver's licenses are good until 1990. She also stated that she and her husband had moved to Florida, from California, in August of 1986 and moved into their home in September of 1986.

Based on the fact that Mrs. Polley had a receipt from the moving company (North American Van Lines), proving that she and her husband had, in fact, moved from California to Florida, Commr. Deems made a motion to approve the request for Homestead Exemption for Mr. and Mrs. Polley, which was seconded by Mr. Chip Deems and carried unanimously.

PETITIONS 1987-169 THOMAS H. POULOS

Mr. Poulos was present to discuss the denial of Homestead Exemption with the Board.

Mr. Havill informed the Board that Mr. Poulos did not file until March 26, 1987, therefore, would recommended denial of his request for Homestead Exemption.

Mr. Poulos appeared before the Board and stated the reason for his filing late.

On a motion by Commr. Deems, seconded by Mr. Ray Newman and carried unanimously, the Board upheld the recommendation of the Property Appraiser and denied Mr. Poulos' request for Homestead Exemption, due to his filing late.

PETITION 1987-175 BEVERLEY E. REED

Mr. Reed was present to discuss the denial of Homestead Exemption with the Board.

Mr. Havill informed the Board that according to information supplied to the Property Appraiser's Office, Mr. Reed was a Kentucky resident as of January 1, 1987. He had a Kentucky driver's license and voter registration card.

Mr. Reed stated that he moved to Florida and purchased his home in February of 1986 and moved into it November 28, 1986.

After further discussion, it was disclosed that Mr. Reed still maintained a Kentucky driver's license and voter registration card.

On a motion by Mr. Ray Newman, seconded by Mr. Chip Deems and carried unanimously, the Board upheld the recommendation of the Property Appraiser and denied the request for Homestead Exemption for Mr. Reed, due to his not being a resident of Florida as of January 1, 1987.

PETITION 1987-265 BERNARD J. ROSZELL

Mr. Roszell was present to discuss the denial of Homestead Exemption with the Board.

Mr. Havill informed the Board that Mr. Roszell did not file for Homestead Exemption until June 22, 1987.

Mr. Roszell appeared before the Board and stated that he moved to Florida in 1986 and purchased a home in Lake Francis Estates. He stated that he did not file in a timely manner because he had not received a renewal card from the Property Appraiser's Office. He also stated that he had not seen any notices in the newspaper advising individuals as to what they needed to do to receive their Homestead Exemption.

On a motion by Mr. Chip Deems, seconded by Mr. Ray Newman and carried unanimously, the Board upheld the recommendation of the Property Appraiser and denied Mr. Roszell's request for Homestead Exemption, due to his late filing.

PETITION 1987-188 JEAN P. SANFILIPPO

Ms. Sanfilippo was present to discuss the denial of Homestead Exemption with the Board.

Mr. Havill informed the Board that Ms. Sanfilippo did not file for Homestead Exemption until April 13, 1987. He stated that Ms. Sanfilippo had sent her renewal application in to the Property Appraiser's Office, however, it was dated April 1, 1987, a month late. She then came into the Property Appraiser's Office on April 13, 1987 and applied for a new application on the same legal description.

Ms. Sanfilippo appeared before the Board and stated that her husband became seriously ill and later died on January 28, 1987. With the grief of his death and all the legal paperwork involved with his death, the need to file for Homestead Exemption slipped her mind.

Mr. Havill stated that due to her husband's death and the frame of mind one is in after such a death, he would leave it up to the Board to make the decision to approve or deny the exemption.

On a motion by Commr. Carson, seconded by Commr. Deems and carried unanimously, the Board approved Ms. Jean Sanfilippo's request for Homestead Exemption, due to problems presented by the death of her husband.

PETITION 1987-208 HARVEY G. STALEY

Mr. Staley was present to discuss the denial of Homestead Exemption with the Board.

Mr. Havill informed the Board that according to information supplied to his office, Mr. Staley was not a legal resident of Florida as of January 1, 1987. Mr. Staley did not obtain his Florida driver's license until February 10, 1987 and was not registered to vote as of January 1, 1987.

Mr. Staley appeared before the Board and stated that he moved to Florida in December of 1985, however, did not purchase his property until June of 1986.

After further discussion and questioning by the Board, a motion was made by Commr. Deems to deny Mr. Staley's request for Homestead Exemption, which was seconded by Mr. Ray Newman and carried unanimously, due to lack of sufficient evidence indicating that Mr. Staley was a resident of Florida as of January 1, 1987.

PETITION 1987-211 JOHN W. STEWART

Mr. Havill informed the Board that Mr. John Stewart had been approved for Homestead Exemption by the Property Appraiser's Office, prior to the scheduled meeting, and would now recommend approval by this Board.

On a motion by Commr. Deems, seconded by Mr. Ray Newman and carried unanimously, the Board approved Mr. Stewart's request for Homestead Exemption, as recommended by the Property Appraiser.

PETITION 1987-212 LEWIS W. STONE

Mr. Havill informed the Board that Mr. Lewis Stone had been approved for Homestead Exemption by the Property Appraiser's Office, prior to the scheduled meeting, and would now recommend approval by this Board.

On a motion by Mr. Chip Deems, seconded by Commr. Carson and carried unanimously, the Board approved Mr. Stone's request for Homestead Exemption, as recommended by the Property Appraiser.

PETITION 1987-216 AUGUSTUS STYIAS

Mr. Styias was present to discuss the denial of Homestead Exemption with the Board.

Mr. Havill informed the Board that as of January 1, 1987, Mr. and Mrs. Styias were not considered to be legal residents of Florida. Mr. Styias had a Virginia driver's license and Mrs. Styias had a California driver's license.

Mr. Styias appeared before the Board and stated that in 1984 he and his wife sold their home in California and started to travel throughout the country. They decided to settle in Lake County and on December 23, 1986, they closed on a mobile home which they had purchased. He was advised that in order to qualify for the Homestead Exemption, they should file a Declaration of Domicile, which they did on the same day.

Based on the fact that Mr. and Mrs. Styias had obtained a Declaration of Domicile, Mr. Havill recommended approval of said Homestead Exemption.

On a motion by Commr. Carson, seconded by Mr. Chip Deems and carried unanimously, the Board approved the request for Homestead Exemption for Mr. and Mrs. Styias, as recommended by the Property Appraiser.

PETITION 1987-219 STEVEN P. SWEET

Mr. Sweet was present to discuss the denial of Homestead Exemption with the Board.

Mr. Havill informed the Board that information supplied to his office indicated that Mr. Sweet had an Indiana driver's license and was employed in Indiana.

Mr. Sweet appeared before the Board and stated that he did not take permanent residence in the State of Florida until July of 1986. He stated that as of January 1, 1987, he was employed by a company in Miami.

Based on the fact that Mr. Sweet was employed in the State of Florida as of January 1, 1987, and due to the fact that Mr. Sweet's wife does not presently have a Florida driver's license and is listed on the deed, Mr. Havill recommended approval of one-half of the Homestead Exemption.

On a motion by Mr. Ray Newman, seconded by Mr. Chip Deems and carried unanimously, the Board approved one-half of Mr. Sweet's Homestead Exemption, as recommended by the Property Appraiser, based on the above information.

PETITION 1987-224 WARREN P. THOMAS

Mr. Thomas was present to discuss the denial of Homestead Exemption with the Board.

Mr. Havill informed the Board that information supplied to his office indicated that Mr. and Mrs. Thomas were not residents of Florida as of January 1, 1987.

Mr. Thomas appeared before the Board and stated that on December 3, 1986, he and his wife purchased a home in Clermont and had tried to obtain a voter registration card. However, the Supervisor of Election's Office would not issue them a card being that they did not have a Florida driver's license.

Mr. Havill stated that due to the fact that Mr. and Mrs. Thomas had obtained their Florida driver's licenses and voter registration cards in February of 1987, he would leave it up to the Board to make a decision.

On a motion by Commr. Carson, seconded by Mr. Chip Deems and carried unanimously, the Board approved Mr. Thomas' request for Homestead Exemption, based on information supplied at this meeting.

PETITION 1987-225 JEROME THOMPSON

Mr. Thompson was present to discuss the denial of Homestead Exemption with the Board.

Mr. Havill informed the Board that information supplied to his office indicated that Mr. and Mrs. Thompson were not residents of Florida as of January 1, 1987. He stated that the Thompsons did not obtain their Florida driver's licenses until January 13, 1987 or register to vote until on January 14, 1987.

Mr. Thompson appeared before the Board and stated that he and his wife moved into their home in Florida in September of 1986, after having closed on their home on June 27, 1986.

On a motion by Mr. Chip Deems, seconded by Commr. Carson and carried unanimously, the Board approved the request for Homestead Exemption for Mr. and Mrs. Thompson, due to information supplied at this meeting.

PETITION 1987-227 ANTONIO TORRADO

Mrs. Torrado was present to discuss the denial of Homestead Exemption with the Board.

Mr. Havill informed the Board that Mr. Torrado did not file for Homestead Exemption until April 2, 1987.

Mrs. Torrado appeared before the Board, with her grandson, to discuss the request. Her grandson stated that his grandfather had had a stroke and his grandmother had to take care of him. Everyone in the family works and did not have time to take her to the Property Appraiser's Office to file.

On a motion by Commr. Carson, seconded by Mr. Chip Deems and carried unanimously, the Board upheld the recommendation of the Property Appraiser, and denied Mr. and Mrs. Torrado's request for Homestead Exemption, due to their filing late.

PETITION 1987-228 LORI LEONARD TUCKER

Mrs. Tucker was present to discuss denial of Homestead Exemption with the Board.

Mr. Havill informed the Board that Mrs. Tucker did not file for Homestead Exemption until March 5, 1987.

Mrs. Tucker appeared before the Board and stated that she had mailed her Exemption card on February 25, 1987 and did not understand why the Property Appraiser's Office received it late.

On a motion by Commr. Deems, seconded by Commr. Carson and carried unanimously, the Board upheld the recommendation of the Property Appraiser and denied Mrs. Tucker's request for Homestead Exemption, due to her filing late.

PETITION 1987-235 BILLY J. WAGNER

Mr. Havill informed the Board that his office had approved Mr. Wagner's request Eor Homestead Exemption, this date, prior to the scheduled meeting, due to information received by his office, and would recommend approval by the Board.

On a motion by Commr. Carson, seconded by Mr. Ray Newman and carried unanimously, the Board approved Mr. Wagner's request for Homestead Exemption, as recommended by the Property Appraiser, due to information received by his office.

PETITION 1987-238 LOIS s. WALTERS

Mr. Havill informed the Board that his office had approved Ms. Walter's request for Homestead Exemption, prior to the scheduled meeting, due to information received by his office, and would recommend approval by the Board.

On a motion by Commr. Carson, seconded by Commr. Deems and carried unanimously, the Board approved Ms. Walter's request for Homestead Exemption, as recommended by the Property Appraiser, due to information received by his office.

PETITION 1987-240 FRANK WEISS

Mr. and Mrs. Weiss were present to discuss the denial of Homestead Exemption with the Board.

Mr. Havill informed the Board that Mr. and Mrs. Weiss were denied Homestead Exemption, due to the fact that when they filed on January 23, 1987, they both had Michigan driver's licenses. He also stated that they had filed a Declaration of Domicile, but that it was not filed until January 6, 1987, which was six days late.

Mrs. Weiss appeared before the Board and stated that she and her husband moved to Florida November 6, 1986. They reside in Orange Blossom Gardens. She stated that she was employed by Orange Blossom Florist in December of 1986, and joined the Chapel of All Faiths, in Orange Blossom Gardens, in the same month.

Based on the information received at this meeting, Mr. Havill recommended approval of Mr. and Mrs. Weiss' request for Homestead Exemption.

On a motion by Mr. Chip Deems, seconded by Mr. Ray Newman and carried unanimously, the Board approved Mr. and Mrs. Weiss' request for Homestead Exemption, as recommended by the Property Appraiser.

PETITION 1987-244 DONALD G. WILLIAMS

Mr. and Mrs. Williams were present to discuss the denial of Homestead Exemption with the Board.

Mr. Havill informed the Board that Mr. and Mrs. Williams were denied Homestead Exemption, due to the fact that as of January 1, 1987, they were not residents of Florida. They obtained their voter registration cards on February 24, 1987, and according to information supplied to the Property Appraiser's Office, did not have driver's licenses at the time.

Mr. and Mrs. Williams appeared before the Board and stated that at the time they filed for Homestead Exemption, both of their licenses had been suspended due to an accident. Mrs. Williams stated that she recently retired from Publix where she had been employed for fifteen years and that her children attend Lake County schools.

Mr. Havill recommended approval, due to the above stated information.

On a motion by Mr. Chip Deems, seconded by Commr. Carson and carried unanimously, the Board approved Mr. and Mrs. Williams' request for Homestead Exemption, as recommended by the Property Appraiser, due to information received at this meeting.

PETITION 1987-251 CAROLYN H. MacMILLAN

Ms. MacMillan was present to discuss the denial of Homestead Exemption with the Board.

Mr. Havill informed the Board that Ms. McMillan was denied Homestead Exemption due to her filing late on May 14, 1987.

Ms. MacMillan appeared before the Board and stated that she filed late, due to having had surgery, and during that time had several different people picking up her mail. When going through her mail, she discovered both notices, but it was too late.

On a motion by Commr. Carson, seconded by Commr. Deems and carried unanimously, the Board upheld the recommendation of the Property Appraiser and denied Ms. MacMillan's request for Homestead Exemption, due to her filing late.

PETITION 1987-254 ROBERT E. LESLIE

Mrs. Leslie appeared before the Board to discuss the denial of Homestead Exemption with the Board.

Mr. Havill informed the Board that Mr. and Mrs. Leslie were denied Homestead Exemption due to their filing late on May 1, 1987.

Mrs. Leslie appeared before the Board and stated that her son had lost a leg due to an accident, and with her frame of mind at the time, did not remember to file her card.

Mr. Havill stated that due to Mrs. Leslie's hardship at the time it was necessary to file for her exemption, he would recommend approval.

On a motion by Mr. Ray Newman, seconded by Mr. Chip Deems and carried unanimously, the Board approved Mr. and Mrs. Leslie's request for Homestead Exemption, as recommended by the Property Appraiser, due to the problem stated above.

PETITION 1987-275 JOANNE LEIDNER

Mrs. Leidner was present to discuss the denial of Homestead Exemption with the Board.

Mr. Havill informed the Board that Mr. and Mrs. Leidner were denied Homestead Exemption, due to their filing late on September 3, 1987.

Mrs. Leidner appeared before the Board and stated that she had moved the first week of December, from the home that she had lived in since 1983, and felt that the notice would automatically come to the new residence. She stated that she did not know to refile for the new home.

On a motion by Mr. Chip Deems, seconded by Commr. Carson and carried unanimously, the Board upheld the recommendation of the Property Appraiser and denied Mr. and Mrs. Leidner's request for Homestead Exemption, due to their filing late.

PETITION 1987-278 DIANA L. MARGOLIS

Ms. Margolis was present to discuss the denial of Homestead Exemption with the Board.

Mr. Havill informed the Board that Ms. Margolis was denied Homestead Exemption, due to her filing late on September 4, 1987.

Ms. Margolis appeared before the Board and stated that she had been a resident of Florida for over 20 years and that she had received her notice from the Property Appraiser's Office and had mailed it in. She was not aware of the fact that the Property Appraiser's Office had not received it.

On a motion by Commr. Deems, seconded by Commr. Carson and carried unanimously, the Board upheld the recommendation of the Property Appraiser and denied Ms. Margolis' request for Homestead Exemption, due to her filing late.

PETITION 1987-286 THOMAS BEISLEY

Mrs. Beisley was present to discuss the denial of Homestead Exemption with the Board.

Mr. Havill informed the Board that Mr. and Mrs. Beisley were denied Homestead Exemption due to their filing late on September 10, 1987.

Mrs. Beisley appeared before the Board and stated that the card was filed in February of 1987. She stated that she and her husband had moved to Altoona, from Eustis, in July of 1986 and had received the notice, however, it was for the old residence. She mailed the notice back in, indicating that it was for the old residence, however, she never received a card for the new residence.

Mr. Havill stated that being Mr. and Mrs. Beisley were not in the old residence as of January 1, 1987, he could not give them an exemption on that residence. He would give them an exemption on the new residence, take it away from the old residence, and issue them a corrected tax bill. He recommended for the Board to refer said case back to his office for further handling.

On a motion by Commr. Carson, seconded by Mr. Ray Newman and carried unanimously, the Board referred said case back to the Property Appraiser's Office for further handling, as recommended by the Property Appraiser, to be brought before the Board at a later date.

PETITION 1987-44 J. ROBERT COOPER

Mr. Cooper was present to discuss the denial of Homestead Exemption with the Board.

Mr. Havill informed the Board that Mr. and Mrs. Cooper were denied Homestead Exemption, due to the fact that information supplied to his office indicated that they were not residents of Florida as of January 1, 1987. Mr. and Mrs. Cooper did not obtain their Florida driver's licenses until February 6, 1987, and were not registered to vote.

Mr. Cooper appeared before the Board and stated that he and his wife moved into their home in December of 1986. He was not aware of the requirement of a Florida driver's license in order to qualify for Homestead Exemption. They are members of the First Baptist Church of Leesburg and have obtained their voter registration cards.

On a motion by Commr. Deems, seconded by Commr. Carson and carried unanimously, the Board approved Mr. and Mrs. Cooper's request for Homestead Exemption, based on information supplied at this meeting.

PETITION 1987-107 ROSA BELLE JONES

Ms. Jones was present to discuss the denial of Homestead Exemption with the Board.

Mr. Havill informed the Board that Ms. Jones was denied Homestead Exemption, due to the fact that she did not have title to said property as of January 1, 1987.

Ms. Jones submitted legal documentation for the Board's review.

After discussing said document, Commr. Carson made a motion to refer said case back to the Property Appraiser's Office for further handling, to be brought back before the Board at a later date, which was seconded by Mr. Chip Deems and carried unanimously.

PROPERTY APPRAISAL ADJUSTMENT BOARD PETITIONS

PETITION 1987-313 GLYDON WILLIS

It was noted that Mr. Willis was not present to discuss his assessment with the Board.

Mr. Havill informed the Board that his office had reviewed the assessment and had reduced it to $169,686.00, and would recommend approval.

On a motion by Commr. Carson, seconded by Commr. Deems and carried unanimously, the Board approved the reduction in Mr. Willis' assessment to $169,686.00, as recommended by the Property Appraiser.

PETITION 1987-290 BAY STREET PLAYERS INC

PETITION 1987-274 WOMEN'S CLUB OF EUSTIS

PETITION 1987-328 ICE HOUSE PLAYERS

Representatives of the Bay Street Players, Inc.; Women's Club of Eustis; and Ice House Players were present in the audience to discuss their assessments with the Board.

Mr. Havill informed the Board that all three of the above organizations are in the same situation. The cards for total exemption were mailed to these organizations, however, were never returned to the Property Appraiser's Office, due to changes in officers. Therefore, they now have received tax bills and they are tax exempt organizations. He stated that he would recommend that the Board approve for them to file late, as they qualify for total exemption.



On a motion by Commr. Deems, seconded by Commr. Carson and carried unanimously, the Board approved total exemptions for the Bay Street Players, Inc.; Women's Club of Eustis; and Ice House Players, as recommended by the Property Appraiser.

PETITION 1987-291 C. C. DOCKERRY

Mr. Dockerry was present and discussed his assessment with the Board.

Mr. Havill informed the Board that Mr. Dockerry's assessment was $95,000.00, however, his office had reviewed the assessment and reduced it to $79,140.00.

On a motion by Commr. Carson, seconded by Commr. Deems and carried unanimously, the Board approved the reduction in Mr. Dockerry's assessment to $79,140.00, as recommended by the Property Appraiser.

PETITION 1987-292 PUBLIC HOUSING ASSISTANCE INC.

Ms. Mary Lou Haber, Ms. Jerri Blair, and Mr. George Carr, Attorney, representing Public Housing Assistance, Inc. were present to discuss the assessment with the Board.

Ms. Haber appeared before the Board and stated that, in their opinion, they should not have any assessment at all, that they.should be tax exempt. She also stated that there should be a serious adjustment due to serious miscalculations. She presented a chart for the Board's review documenting several aspects of the Public Housing Assistance Program.

Ms. Blair appeared before the Board and discussed three options, stating that they were suggesting to go ahead with No. 1 and 2, and reserve, if the Board rules that they should be subject to taxation, to go back to Mr. Havill and discuss the case with him to determine if the assessment should be lowered.

Mr. Carr appeared before the Board and gave some input regarding the case.

Mr. Havill stated that the assessment is correct, that the petitioner should not be given an exemption, and would recommend for the Board to uphold the assessment of the Property Appraiser.

On a motion by Mr. Ray Newman, seconded by Commr. Carson and carried unanimously, the Board denied exemption to Public Housing Assistance, Inc. and upheld the assessment of the Property Appraiser at $2,287,650.00.

PETITION 1987-289 PAUL D. & FLORENCE E. DEELEY

Mr. Deeley was present to discuss his assessment with the Board.

Mr. Havill informed the Board that Mr. Deeley owns a condominium in Spanish Oaks, in Leesburg. He purchased said condominium in June of this year, from a Mr. Johnson, for $31,500.00. Mr. Johnson purchased it in 1980 for $36,900.00, however, had to sell it at a loss, due to his being transferred. He also stated that Mr. Deeley's assessment, of $37,290.00, is in line with similar units in Spanish Oaks and would recommend that the Board uphold his assessment.

On a motion by Mr. Chip Deems, seconded by Commr. Carson and carried unanimously, the Board upheld the recommendation of the Property Appraiser and approved the assessment at $37,290.00, for Mr. Deeley.

PETITION 1987-279 STEVEN W. SATTIZAHN

It was noted that Mr. Sattizahn was not present to discuss his assessment with the Board.

Mr. Havill informed the Board that the subject property is the southeast part of the shopping center located in the Golden Triangle, in Mt. Dora, across from the Winn Dixie Shopping Center. He stated that the property is assessed at $21.00 a square foot and that it was built in 1978. He compared the assessment of similar structures and requested that the Board uphold his assessment of $2,037,354.00.

On a motion by Mr. Ray Newman, seconded by Mr. Chip Deems and carried unanimously, the Board upheld the recommendation of the Property Appraiser and approved the assessment at $2,037,354.00, for Mr. Steven Sattizahn.

PETITION 1987-317 RAND MANAGEMENT CO.

PETITION 1987-318 RAND MANAGEMENT CO.

PETITION 1987-319 ROYAL AMERICAN

PETITION 1987-320 PARENT MANAGEMENT COMPANY

PETITION 1987-321 PARENT MANAGEMENT COMPANY

PETITION 1987-322 PARENT MANAGEMENT COMPANY

PETITION 1987-323 PARENT MANAGEMENT COMPANY

It was noted that a representative from Marvin F. Poer and Company, representing the petitioners listed above, was not present to discuss the assessments with the Board.

Mr. Havill informed the Board that he had mailed Marvin F. Poer and Company certified letters, requesting cost figures, etc. by Friday, September 18, 1987, however, never received the necessary paperwork. He stated that he feels the assessments are accurate and recommended that the Board approve his assessments, listed as follows:

Petition 1987-317 Rand Management Co. $1,359,190.00

Petition 1987-318 Rand Management Co. 690,355.00

Petition 1987-319 Royal American 977,235.00

Petition 1987-320 Parent Management Co. 900,215.00

Petition 1987-321 Parent Management Co. 1,008,172.00

Petition 1987-322 Parent Management Co. 1,199,305.00

Petition 1987-323 Parent Management Co. 1,460,944.00

On a motion by Commr. Deems, seconded by Commr. Carson and carried unanimously, the Board upheld the recommendation of the Property Appraiser and approved the assessments, as listed above.

PETITION 1987-323 B. J. CLEAVER

It was noted that Mr. Cleaver was not present to discuss his assessment with the Board.

Mr. Havill informed the Board that Mr. Cleaver gave a verbal, followed by a written, withdrawal. He stated that his office reviewed Mr. Cleaver's assessment and found it to be over-assessed, therefore, lowered it to $21,227.00, which is $100.00 less than what Mr. Cleaver was asking for.

On a motion by Commr. Carson, seconded by Mr. Chip Deems and carried unanimously, the Board approved the assessment for Mr. Cleaver, at $21,227.00, as recommended by the Property Appraiser.

PROPERTY APPRAISER - HOMESTEAD EXEMPTIONS (CONT'D.)

PETITION 1987-247 PHILIP WINSTEAD

Mr. Robert E. Carter, a neighbor of Mr. Winstead was present to discuss the denial of Homestead Exemption with the Board, on behalf of Mr. Winstead, who was out of town on business. Mr. Carter stated that Mr. Winstead was denied his exemption due to not meeting the requirements, such as having a Florida driver's license, voter's registration, etc.

Mr. Havill informed the Board that Mr. and Mrs. Winstead were not considered residents of Florida as of January 1, 1987. They did not obtain their Florida driver's licenses until January 22, 1987 and are still not registered to vote.

Mr. and Mrs. Carter presented the Board with a petition from neighbors of Mr. and Mrs. Winstead stating that the Winsteads had presided at their given address continuously since September of 1986, and that they were also members of the Harbor Shores Home Owners' Association.

On a motion by Mr. Chip Deems, seconded by Mr. Ray Newman and carried unanimously, the Board approved Mr. and Mrs. Philip Winstead's request for Homestead Exemption, based on information obtained at this meeting.

PROPERTY APPRAISAL ADJUSTMENT BOARD PETITIONS (CONT'D.)

PETITION 1987-332 NORTH AMERICAN-FOUNDRY COMPANY

It was noted that no one was present, representing the North American Foundry Company, to discuss the assessment with the Board.

Mr. Havill informed the Board that his office had said property assessed at $53,933.00, however, the North American Foundry Company felt that it was only worth $20,000.00. Pictures were submitted, showing the property in question, for the Board's review. Mr. Havill pointed out that one of the pictures showed a sign indicating the property was "For Sale", giving an out-of-state telephone number. After calling said number and inquiring about the property, it was disclosed that the asking price was $180.000.00 for two acres. Based on this information, Mr. Havill felt that his assessment of $53,933.00 was correct, if not under-assessed, and recommended approval.

On a motion by Commr. Deems, seconded by Mr. Chip Deems and carried unanimously, the Board upheld the recommendation of the Property Appraiser, and approved the assessment at $53,933.00, for the North American Foundry Company.

PETITION 1987-314 LEO DRESCHER

It was noted that Mr. Drescher was not present to discuss the asessment with the Board.

Mr. Havill informed the Board that in June of 1986, Mr. Drescher purchased the property in question (in Clermont) for $37,000.00, which carried a green belt classification last year. He failed to apply for green belt this year and the Property Appraiser's Office converted it back to market value, for non-producing realty, at $2,000.00 per acre. It was raised from green belt to $19,200.00. Mr. Havill stated that the average piece of property in said area was selling for $3,500.00 per acre, and would recommend approval of the assessment, at $2,000.00 per acre.

On a motion by Mr. Ray Newman, seconded by Mr. Chip Deems and carried unanimously, the Board upheld the recommendation of the Property Appraiser and approved the assessment for Mr. Drescher at $19,200.00.

PETITION 1987-300 CHARLES H. GERWIG, JR.

It was noted that Mr. Gerwig was not present to discuss the assessment with the Board.

Mr. Havill informed the Board that Mr. Gerwig owns a lot on the St. Johns River, in Astor. He stated that his office has it assessed at $58,000.00, however, Mr. Gerwig feels that it should be assessed at $35,000.00. He compared the value of said property to the value of comparable pieces of property in the area, and recommended that the Board approve Mr. Gerwig's assessment as stated.

On a motion by Mr. Chip Deems, seconded by Commr. Carson and carried unanimously, the Board upheld the recommendation of the Property Appraiser and approved the assessment for Mr. Gerwig at $58,000.00.

PETITION 1987-282 MARY AGNES THOMPSON

It was noted that Ms. Thompson was not present to discuss the assessment with the Board.

Mr. Havill informed the Board that Ms. Thompson owns a thirty-five acre tract of land located in Cassia; twenty-eight acres of useable land and seven acres of swamp. He stated that said property has been assessed at $25,375.00, which amounts to $725.00 per acre, and recommends that the Board approve the assessment as stated.

On a motion by Commr. Carson, seconded by Commr. Deems and carried unanimously, the Board upheld the recommendation of the Property Appraiser and approved the assessment for Ms. Thompson at $25,375.00.

PROPERTY APPRAISER - HOMESTEAD EXEMPTIONS (CONT'D.)

PETITION 1987-106 NORMA S. JONES

It was noted that Ms. Jones was not present to discuss the denial of Homestead Exemption with the Board.

Mr. Havill informed the Board that Ms. Jones had filed late, due to the fact that she was in a hospital in Atlanta and Leesburg, on and off, during the time for filing. She filed on March 10, 1987. Due to the circumstances, Mr. Havill stated that he would leave it up to the Board to make a decision regarding this case.

On a motion by Mr. Chip Deems, seconded by Commr. Deems and carried unanimously, the Board approved Ms. Jones request for Homestead Exemption, due to the circumstances leading to her late filing.

HOMESTEAD EXEMPTIONS - DENIALS

On a motion by Commr. Carson, seconded by Mr. Chip Deems and carried unanimously, the Board upheld the recommendation of the Property Appraiser and denied the following Homestead Exemptions, as no one appeared in opposition, and no correspondence was received in opposition:

Allred, Charles E. Major, Fred I.

Amole, Dorothy H. Marler, Warren S. & Helen

Andersen, Walter Marlow, Dovie

Andersen, Victor Martin, Susan M.

Baker, ESCO Maxon, Kenneth C.

Barnes, Russell Maxwell, Nellie L.

Bass, Robert B., Jr. McChesney, Wesley S.

Behrens, George E. McClelland, Leroy C.

Bevill, Walter D. McDaniel, Diane H.

Black, Floyd P. Midwood, Alice

Blair, Robert M. Miller, Charles

Blaylock, Mary M. Miller, Edith

Bobrowski, Anthony M. Miller, Michael E. & Martha

Bouyer-Abuin, Yvette R. Mitchell, Robert C., II

Bowen, Glenna E. Monroe, Carlton L.

Boyce, Dale W. Moody, Edward

Brack, Harold J. Morehouse, Robert W.

Brice, Donald E. Morris, James W.

Brown, Vernon D. Murphy , Barbara A. Estate

Burke, George W. Myers, Stephanie L.

Burke, Henry Lee O'Reilly, Roy

Bush, Floyd N., Jr. Owens, Laurence J.

Byars, Harold E. Page, Edward

Casteel, Robert Ray Patnode, Francis

Cerilli, Cataldo Phillips, Cathia E.

Chapman, G. H. Powell, Leah R.

Childers, Elec Prevatt, Sammy

Childres, Jim W. Pruitt, Phyllis

Christen, Robert Redding, Leola Estate

Cowman, Delbert Reisman, Randy

Crawford, Brennie Remmick, Elmer

Dabney, Stanley S. Richardson, Haywood L.

Daniels, A. C. Rinehart, Dorothy G.

Day, Ralph Virgil Robb, Dorothy

DiSanti, Joseph Robert, Maurice O.

Drew, Frederick Rowe, Lyman E.

Everett, William H. Sager, William

Ferrel, Thelma M. Scanlon, Richard W.

Foley, Russell J. Scoenegg, Gertrude Estate

Gayman, Sarah W. Schommer, Kathy S.

Ginn, Christine & Thomas Woodard Scurry, Edna

Glover, James Shearer, Milton E.

Godwin, Charles Shepard, Paul

Gosnell, Ocie P. Estate Shiflett, Robert

Greene, Michael G. Sides, Anthony F.

Groves, Artelia T. Slagmolen, Henry

Guibianelle, Jeannette D. Slocum, Grace R.

Hammond, Claude M., III Smith, Charles H., Jr.

Harris, James C., III Snow, W. J. Edward

Hatcher, Bruce Solimine, Joseph R.

Hawking, Doris J. Solo, Bernard F.

Hess, John P. Spencer, Samuel

Hickox, Lionel E. Spiggle, Robert W.

Hill, Deborah G. Starling, Martha J.

Hill, Robert A. Stone, Margaret B.

Hoffman, Carl M. Strong, David H.

Holipski, John Sullivan, James E.

Hollan, Fred P. Swarthout, J. E.

Hosp Robert Lee Tcimpidis, G. E.

Hout, Charles Leroy Terrell, Max

Indiveri, Vicent J. Thomas, Delbert E.

Jenkins, Jackie Arlan Thomas, Russell W.

Johnson, Jacquetta L. Thompson, T. O.

Jones, David L. Turner, Nancy H.

Karpinski, Eleanor M. Tyson, James E.

Karpinski, Theodore S. Urban, Craig A.

Kasper, Oskar M. Uren, Shirley R.

Kaylor, Frank Vogelgesang, James S.

Kilgore, James F., III White, Rayburn V.

Klinkow, Troy Willcox, George K.

Knudsen, Andrew William Woodall, Fay C.

Koenig, Theodore A. Wynn, Beverly J.

Krajcir, Lanny R. Pyle, David

Kramer, David L. Ramsey, Dennis F.

Kreibick, Edward Woodberry, Joanna &

Langenohl, Fredrich W. Washington Woods, Jr.

Lashway, Lloyd W. Jones, Johnie E.

Lloyd, Paul D., Sr. Veil, Deborah Paige

Lohnes, Walter H., Sr. Sams, Kim R.

Lovley, Dana Duane Mark, Arthur

Lowe, Gale Clay Turner, Virgil E.

Carvella, Joseph Matthews, Marguerita

Included in the motion was the acceptance of the following written withdrawals, for those who had been denied Homestead Exemption:

Allen, James L. Mackus, Irene

Anderson, Clarence E. Markward, George R.

Auckland, George McCarthy, William C.

Bailey, Roy McDowell, James W.

Borjas-Perez, Jose A. McDowell, Rhodia

Brent, John G. Miller, Raymond E.

Bunnell, Geoffrey W. Mose, Hannah O.

Burrow, Jesse S. Nix, Charles William

Cerato, Kathryn J. Poynter, Walter V.

Clark, Margaretha M. Riker, Richard A.

Coppage, Connie Rae Rodgers, Howard J.

Diel, Robert F. Rousseau, Joseph W.

Dodier, Sheila Jean Schnougham, Merrill

Farrell, Robert Sharpless, Louise B.

Gampher, William O. Villaluna, Teresa

Grier, William Wagoner, Vaden W., Jr.

Hannah, Willard C. Estate. Waldo, Alice

Hatcher, Marlin R. Weiss, Raymond H.

Helenburg, Arline T. B. Williams, Todd A.

Humphrey, Curtis W. Zachau, George J.

Keaton, Walter

It was noted at this time that the following cases had been referred back to the Property Appraiser's Office for further handling, and would be brought back before the Board at the September 30, 1987 Board Meeting for a recommendation:

Cook, Roosevelt Petition 1987-258

Egli, Walter B. Petition 1987-59

Jones, Rosa Belle Petition 1987-107

Beisley, Thomas Petition 1987-286

There being no further business to be brought to the attention of the Board, the meeting adjourned at 2:05 p.m.

THOMAS J. WINDRAM, CHAIRMAN

PROPERTY APPRAISAL ADJUSTMENT BOARD

ATTEST:

JAMES C. WATKINS, CLERK

SEC/9-28-87