The Property Appraisal Adjustment Board met on Monday, September 25, 1989, 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. C. W. "Chick" Gregg, Chairman: Commr. Richard Swartz; Commr. Don Bailey; C. A. "Chip" Deems, Lake County School Board: and Phyllis Patten, Lake County School Board. Others present were: Ed Havill, Property Appraiser; Terry King, Property Appraiser's Office; Annette Star Lustgarten, County Attorney; James C. Watkins, Clerk; and Linda Springston, Deputy Clerk.
James C. Watkins, Clerk, gave the Invocation and the Pledge of Allegiance was led by Commr. Gregg.
Mr. Ed Havill, Property Appraiser, summarized the process of the Property Appraisal Adjustment Board for the members, beginning with Homestead Exemption denials. He noted that in view of the petitions against assessments, this year most of those petitions involve waterfront property. As Property Appraiser, he must reflect in the assessements, the cost to reconstruct the property, the market value, and the income of the property. Under Florida Law he must physically visit each piece of property every three to four years.
Ms. Annette Star Lustgarten, County Attorney, explained to the members the quorum requirements, in which, three persons must be present, consisting of one member of the Board of County Commissioners, one member of the School Board, and the designated Chairman. Presently, on the Property Appraisal Adjustment Board there are three members of the Board of County Commissioners (one of those being the Chairman), and two School Board members. In the event of time restraints, the Board can vote to adjourn the meeting to a time specific, and continue adjourning until a quorum is present.
Mrs. Phyllis Patten, Lake County School Board, questioned Mr. Havill whether the individuals present proof when applying for Homestead Exemption, and whether that proof is investigated by his office. To which Mr. Havill responded that his office does ask for proof of documentation, such as a Florida driver's license, auto registration, and voter registration, to ensure that it is legimate.
PROPERTY APPRAISER - HOMESTEADS
PETITION 1989-46 Frances Hertzog
Mr. Ed Havill, Property Appraiser, stated that the applicant did not live on the property as of January 1, 1989, and that she did not move into the home until January 19, 1989.
Mrs. Frances Hertzog, applicant, appeared before the Board and stated that she moved into the home on January 10, 1989.
Ms. Annette Star Lustgarten, County Attorney, stated that the Florida Statutes require that the applicant must be a resident in the home as of January 1, 1989.
Mrs. Hertzog stated that it was unfair that the people who purchased her old home received the Homestead Exemption, and that she did not receive it on her new home.
Mr. Havill stated that if someone is in a home on January 1, sell the home, moves out on January 2, and if the people were purchased the home were legal Florida residents, then the purchaser can receive the Homestead Exemption on that home, because the Homestead Exemption remains with the home.
On a motion by Mr. Deems, seconded by Commr. Swartz and carried unanimously, the Board upheld the recommendation of the Property Appraiser and denied the Homestead Exemption, as the applicant was not living in the home on January 1, 1989.
PETITION 1989-127 Terry Wayne Gilbert
Mr. Ed Havill, Property Appraiser, informed the members that Automatic Homestead Renewal occurred for the first time in 1989, which involves sending out renewal receipts, and if they are returned, a follow-up letter is sent. In this case, a response was not received from the follow-up letter, therefore, it was denied.
Mr. Terry Wayne Gilbert, applicant, appeared before the Board and stated that he had not received the renewal receipt or the letter. He further stated that he is in the military and is assigned to Fort Sheridan, Florida.
Mr. Havill injected that, for persons in the military services, there are exceptions, and recommended approval of this case.
On a motion by Mr. Deems, seconded by Commr. Bailey and carried unanimously, the Board upheld the recommendation of the Property Appraiser and approved the Homestead Exemption, as the applicant is in the military.
PETITION 1989-210 Joseph C. Ruggiero
Mr. Ed Havill, Property Appraiser, noted that in this case the applicant had filed on time, but did not have a Florida driver's license or a Florida automobile registration.
Mrs. Joseph C. Ruggiero, applicant, stated that they were told that their Declaration of Domicile card, dated December, 1988, was sufficient.
Mr. Havill noted that when the Declaration of Domicile is signed, the individual is stating that, in 20 days that person will do everything necessary to become a Florida resident. Mr. and Mrs. Ruggiero stated that the have their Florida driver's license, at which time Mr. Havill requested to review them, and determined that they are valid. Therefore, he recommended approval of this case.
On a motion by Commr. Swartz, seconded by Mr. Deems and carried unanimously, the Board upheld the recommendation of the Property Appraiser and approved the Homestead Exemption, as the applicant's had a Declaration of Domicile on file at the time of application, and presently have valid Florida driver's licenses.
PETITION 1989-219 Elmer Remmick
Mr. Ed Havill, Property Appraiser, informed the Board that Mr. Remmick has a Florida driver's license and Florida auto registration, but is not registered to vote, and Mrs. Remmick possesses a New York driver's license.
Mr. Havill stated that he must have physical proof that the applicant's are Florida resident's, and questioned Mrs. Remmick as to why she has a New York driver's license. To which Mrs. Remmick responded that she must have it when she travels to New York for the purpose of cashing checks, because she owns property there, and she emphasized that she does live in Florida.
Ms. Annette Star Lustgarten, County Attorney, reviewed the criteria for determing eligibility for the Homestead Exemption, as follows; a formal declaration of the applicant (Declaration of Domicile); informal statements of the applicant; place of employment of the applicant: previous permanent residency by the applicant in a State other than Florida or another Country and the date the non-Florida residence was terminated; place of applicant's voter registration; place of issuance of the driver's license of the applicant; place of issuance of a license tag on any motor vehicle owned by the applicant; the address as listed on Federal income tax returns filed by the applicant; and previous filing of Florida and tangible returns by the applicant. The Property Appraiser is authorized to request all of the above mentioned items.
Mr. Havill noted that Mrs. Remmick's 1988 Federal tax return was filed using a New York address.
Mr. Elmer Remmick, applicant, questioned what must be done to qualify for the Homestead Exemption. To which Mr. Havill responded that they need to become legal Florida residents before the end of 1989.
Mr. C. A. "Chip" Deems, Lake County School Board, questioned whether the Board could grant them half of a Homestead Exemption.
To which Mr. Havill responded that under Florida Law, Homestead Exemption can be granted for each owner, if there are two or more owners of a piece of property, up to their interest in the property worth of the Homestead Exemption.
Mr. Deems made a motion, which was seconded by Mrs. Patten that the Board overturn the decision of the Property Appraiser and grant the applicant half of a Homestead Exemption.
Commr. Swartz stated that if this case were to come back before the Board in 1990, he would vote to deny this request.
At this time, the Chairman called for a vote on the motion which was carried unanimously.
Mr. Havill questioned Mr. Remmick what the assessment of the property is, to which Mr. Remmick responded that it is $51,302.00.
Mr. Havill determined that Mr. Remmick would receive the full $25,000.00 exemption, because his assessment is over $50,000.00.
On a motion by Commr. Bailey, seconded by Commr. Swartz and carried unanimously, the Board approved to reconsider the previous action for granting half of the Homestead Exemption.
On a motion by Commr. Swartz, seconded by Commr. Bailey and carried unanimously, the Board upheld the recommendation of the Property Appraiser and denied the Homestead Exemption, based on the non-residency status.
PETITION 1989-158 John L. Cartmell
Mr. Ed Havill, Property Appraiser, noted that the applicant received the Homestead Exemption in 1988, but in sending out the renewal receipts, it was sent back and the follow-up letter was not responded to.
Mr. John L. Cartmell, applicant, stated that they had been taking care of a relative in Ormond Beach, Florida, on a temporary basis, and that he was a resident of Lake County until September 18, 1989, when his house was sold. He stated that, on January 1, 1989, he was still a resident of Lake County.
Mr. Havill recommended approval of the Homestead Exemption because Mr. Cartwell was a permanent resident of Lake County, but was temporarily away.
On a motion by Mr. Deems, seconded by Commr. Bailey and carried unanimously, the Board upheld the recommendation of the Property Appraiser and approved the Homestead Exemption, based on the fact that the applicant is a permanent resident of Lake County.
PETITION 1989-191 Mary Spencer Lewis
Mr. Ed Havill, Property Appraiser, stated that the records indicate that the applicant did not receive title to the property until after January 1, 1989.
Mrs. Mary Spencer Lewis, applicant, stated that she was unsure of when her mother's death certificate was filed, but the deed to the property was in her name and her mother's name, she as Joint Tenants Right of Survivorship.
Mr. Havill noted that Mrs. Spencer's mother passed away on November 13, 1988, and that in dealing with Life Estate, the property becomes the remainderment's, without going through the probate process. Therefore, Mr. Havill recommended that the Homestead Exemption be granted.
On a motion by Commr. Bailey, seconded by Mr. Deems and carried unanimously, the Board upheld the recommendation of the Property Appraiser and approved the Homestead Exemption, based on the information provided about the property.
PETITION 1989-112 Henry F. Sysol, Jr.
Mr. Ed Havill, Property Appraiser, noted that the address for the applicant was changed to a Winter Park address, and the Property Appraiser's Office did not receive a response to the letter they sent to him.
Mr. Henry F. Sysol, Jr., applicant, stated that the home he owns in Lake County was vacant and not rented out, while he was in Winter Park. He further stated that, he was in Winter Park to be close to the hospital where a relative was confined. Since that time, he has returned to his home in Lake County.
Mr. Havill recommended that the Homestead Exemption be granted on this case.
On a motion by Commr. Swartz, seconded by Commr. Bailey and carried unanimously, the Board upheld the recommendation of the Property Appraiser and approved the Homestead Exemption, based on the fact that the home was the applicant's permanent address.
PETITION 1989-125 Marianne L. Yost
Mr. Ed Havill, Property Appraiser, stated that his records indicate that the applicant's date of occupancy was on January 20, 1989, but she meets all of the other requirements.
A representative for Ms. Marianne L. Yost, applicant, stated that she had moved into the residence in December 1988, but because of the ongoing 911 process within the County, she could not obtain a permanent address. He further stated that, the date of January 20, 1989, was the date that she received her a permanent address.
Commr. Swartz questioned why Ms. Yost was trying to get an address from the Post Office, when it is the County that issues the addresses. To which the representative responded that, the County informed her that they could not issue her an address because of the 911 process and was told to get a temporary address from the Post Office.
Mr. Havill recommended that the Board approve this Homestead Exemption, if proper documentation is presented to Mrs. Terry King, in the Property Appraiser's Office, such as a power bill, Certificate of Occupancy , or Final Inspection Certificate.
On a motion by Commr. Swartz, seconded by Commr. Bailey and carried unanimously, the Board upheld the recommendation of the Property Appraiser and approved the Homestead Exemption, based on the condition that proper documentation, such as a Final Inspection Certificate, is presented, in view of the fact that the applicant was in the residence prior to January 1, 1989.
HOMESTEAD EXEMPTIONS - Approvals
On a motion by Mr. Deems, seconded, by Commr. Swartz and carried unanimously, the Board approved the following Homestead Exemptions, which were approved by Mr. Havill's Office prior to the scheduled meeting:
Ackerman, Richard J. Anderson, Inez
Avery, Gay1 H. & George J. Barber, Judith L.
Beadle, Hyacinth Bernard H. R., Jr. & Alice
Blackmore, Fred N. Blair, Alfred J. & Mildred E.
Blassingame, Louise E. Bocook, Glen
Bolin, Robert L. Boling, Paul S.
Boubreau, Clement A. & Boynton, Richard C.
Patricia Brown, Helen L.
Budzilowski, Catherine Byerly, Baxter H. & Tasha
Carter, Lewis & Christina L. Clements, Roy E.
Cole, William A. Cone, Georgia A.
Conner, Donald & Clara Cooper, Florence I.
Costello, Michael T. Cote, Howard R.
Craven, John R. Davenport, Myrtle
DeSombre, Earl W. Deitz, Anthony P.
Dismukes, Twila C. Dustin, Dorothy J.
EnEarl, Elizabeth J. England, Lee Allen & Chris M.
Evensen, Ronald N. & Betty J. Crosby
Fails, Annie Rose Feilmeier, William F.
Flaw, Mildred F. Giegerich, Leonard J.
Gilland, Estelle Gorsuch, Lorene B.
Gowen, B. Kelly & Shelia S. Grabiak, Walter J.
Harper, David E. Harrison, Fred A.
Hartge, Jane R. Hatlestad, Jennie Myrtle
Havener, Herman H. Haynes, Willis C.
Hinerman, Francis W. Hitchcock, Eddie P.
Hodges, Donnette Hogsten, Olive F.
Halt, B. F. Honeycutt, Ronnie E.
Hosford, Martha Ann Huntt, Nellie K.
Hunter, Joan Jadwin, Donald A.
Jamieson, Lee W. Jefferson, Fred
Jernigan, Patrick Lee Johnston, Ernest R. & Sandra
Johnson, James M. Keegan, William M. & Roy H. Hall
Kelley, Bonnie & Willie Kent, Ballin D., Jr.
Lafferty, Thomas F. Leavins, Dennis D.
Leslie, Wayne Lietzan, Florence
Lind, Fred Lockwood, Jack W.
Lopez, David B. Marczak, Edmund
Marteeny, Ann Gay Mason, Marian P.
McCall, Dorothy A. McCann, Henry W.
McIntyre, Walter H., Jr. Mull, William H.
Murphy, Hallie, Mrs. Noel, Albert
Norris, Henry Olson, Carolyn R.
Owens, Evelyn D. Parker, George H.
Patterson, Dorothy Peltz, Edward C., Jr.
Pennington, H. F. Perry, Clarence
Perry, Ray Phillips, Jeannette A.
Pitts, Marshall, Jr. Rossell, Rodney D.
Roth, Donald E. Santoli, Philip J.
Schortinghouse, Margaret Sholtis, Esther M.
Spann, B. L. Sprunk, Arthur J., Trustee
Stefanovic, Slavoljub Stephan, Roger J.
Stephens, Grace Trumm, Richard
Valentine, Robert L. Viderman, Lawrence C.
(See Minutes 9-26-89) Wegner, Russel E.
Wendling, Josef S. Williams, Edgar R.
Williams, Sadie Williams, Edgar R.
Yencso, Michael H. Wilson, Barbara Ann
HOMESTEAD EXEMPTIONS - Written Withdrawals
On a motion by Commr. Swartz, seconded by Mr. Deems and carried unanimously, the Board accepted the following written withdrawals of appeal, for those who had been denied Homestead Exemption:
Bollier, Fern A. Burchett, Marguerite M.
Powell, Carter N. Colligan, John A.
Green, Charles E. & Marie L. Hay, Russell P.
Holtham, Anne M. Jennings, Ruth H.
McGee, Edith Mentonelli, Nicola
Nash, Hersel E. Payne, Daniel H.
Peters, Bruce M. Sander, George Thomas
Shepherd, Lawrence E. Simpson, George R.
Sparks, Hershel Spector, Robert J.
Watern, Leroy Wendt, Harry C.
Wimberly, Emma Louise Woods, Earl S.
Smith, Eldon H. Summe, Mark D.
Willis, John W. Elrod, Ralph E.
Field, Howard C. Lightcap, R. C.
Wark, John R. Lambert, Harold
Backus, Dalton L. Church, Jerry
Cole, Stuart E. Cotterell, William A.
Curtis, Ronald H. Garcia, Alejandro C.
Gentry, Alan G. Klimko, Ann S.
Marchese, William Mitchell, Mary K.
Perkins, Christiana Phaff, Ronald G.
Helford, James H. Moore, Irene M.
Tramel, Mildred M. Moehring, Nellie P.
Correll, Dave R. & Nancy E. Morgansen, Elizabeth
Clark, Leroy F. Lineback, Edith A.
Stradley, Ervin Kachuba, Agnes I.
Maitland, Herbert I. Plummer, Clyde H.
Migliozzi, Joseph Sharpe, Michael N. & Gloria J.
Sproule, William Bennett, Adell & Callie Wooden
Morehead, Clyde D. & Joan G. Williams, Donald K.
Knapp, George E. Cudlipp, William A.
Phelan, Margaret M. Smart, Vera L.
Sudol, Emil Purdy, Robert
Mason, Donald L. Monroe, Thomas Newton
Abrams, William Edward & Bates, Jessie E.
Carmela Maria Dunn, Ira T.
Hancock, John, Sr. Hood, Emma T.
Huhnerkoch, Al S. Moore, Bernard
Morrissey, Maude E. Murphy, Michael J.
Noiles, Minnie E. Speich, Dorothy B.
Thompson, Barney M. Glotfelty, Frank E.
Kessel, Jennetta Lawton, Clarence A.
Schaefer, Dorothy B. Crowder, Etna
Feldmeyer, William A. & Jenkins, Mary A., et al
& Delores Schlott, Elsie K.
Schutt, Harlow Wilt, Ledson R.
Doerr, Kathleen J. McCullough, R. Scott
Rush, Frank 0. Alexander, Hazel & Alethia
Stowers, Robert A. Rohe, Albert J.
COMMUNICATIONS
Commr. Gregg brought to the attention of the Board a letter he had received from Silver Lake Country Club concerning their real estate taxes, in which they are requesting some relief to their taxable value. In their letter they stated that the Mount Dora Golf Club pays no real estate taxes.
Mr. Havill stated that, in regards to the Mount Dora Golf Club, that land is owned by the City of Mount Dora, and is also used by the public. Several years ago, he assessed the Mount Dora Golf Club on the tangible roll, for their clubhouse and other buildings. At the Property Appraisal Adjustment Board hearing at that time, the Board overturned the Property Appraiser's recommendation and granted the club the exemption.
Mrs. Phyllis Patten, Lake County School Board, felt that the Mount Dora Golf Club should be assessed on their buildings.
PROPERTY APPRAISER - HOMESTEADS (CONT'D.)
PETITION 1989-348 George H. Miller
Mr. Ed Havill, Property Appraiser, stated that the applicant possessed a Maryland driver's license at the time of application, on February 14, 1989, and was not registered to vote in Lake County. His wife had a Florida driver's license dated February 10, 1989. The application was denied because the applicant did not have legal proof of Florida residency.
Mr. George H. Miller, applicant, stated that they both have regular Florida driver's licenses now and are registered to vote in Lake County, and presented said documentation.
Mr. Havill stated that due to the presented documentation, he recommended approval of the Homestead Exemption.
On a motion by Mr. Deems, seconded by Commr. Swartz and carried unanimously, the Board upheld the recommendation of the Property Appraiser and approved the Homestead Exemption, based on the proof of legal residency.
PETITION 1989-477 Warren D. Phelps
Mr. Ed Havill, Property Appraiser, stated that the applicant did not move into the residence until January 11, 1989. Also, the application for Homestead Exemption was not filed until March 7, 1989, which was after the deadline date of March 1.
Mr. Warren D. Phelps, petitioner, stated that they signed the Act of Sale for their home on January 11, 1989, and moved in to it on the 13th of January.
Mr. Phelps stated that, a representative of Orange Blossom Gardens informed them that Homestead had to be applied for in the first week of January, and, in addition, his wife developed medical problems at that time.
Mr. Havill stated that the concerns are that that they were not in the residence on January 1, and the application was late being filed.
On a motion by Commr. Swartz, seconded by Mr. Deems and carried unanimously, the Board upheld the recommendation of the Property Appraiser and denied the Homestead Exemption, due to late filing and that the applicant was not in the residence on January 1.
PETITION 1989-444 Roger A. Greenhut
Mr. Ed Havill, Property Appraiser, noted that this application was denied because it was not filed until March 2, 1989, which was one day late.
Mrs. Roger A. Greenhut, petitioner, appeared before the Board and stated that she and her husband were not aware that a resident had to personally apply for the Homestead Exemption, having recently moved to Florida from another State, and did not realize what needed to be done until after-the-fact.
Mr. Havill informed the Board, and the applicant, of the advertisements which he runs in the major County newspapers, advising residents of the filing requirements and deadlines for Homestead Exemption, which he added that the State does not require him to do.
Mrs. Greenhut stated that her husband works 15 hour days, and that she was confined to her home two months prior to giving birth to her baby in mid-January, and two weeks after that time.
Mrs. Annette Lustgarten, County Attorney, stated that Chapter 196, definitely states that March 1, is the deadline for filing the Homestead Exemption application. Failure to do so would result in a waiver for that year. The only two exceptions are, if the applicant can clearly document that failure to apply was the result of a postal error; or that, upon reviewing the petition, the person is qualified to receive the exemption and demonstrates particular extenuating circumstances judged by the Property Appraiser or the Property Appraisal Adjustment Board based on the documentation presented.
Mrs. Phyllis Patten, Lake County School Board, stated that she did not feel there are any extenuating circumstances in this case.
On a motion by Commr. Swartz, seconded by Commr. Bailey and carried unanimously, the Board upheld the recommendation of the Property Appraiser and denied the Homestead Exemption, based on late filing of the application.
PETITION 1989-456 Robert Jacques
Mr. Ed Havill, Property Appraiser, noted that the petitioner was ten days late filing the application for Homestead Exemption.
Mrs. Robert Jacques, petitioner, appeared before the Board and stated that her husband was transferred to Vero Beach, Florida, and attempted to purchase a home there, but could not. They then moved back to Lake County and attempted to obtain their Homestead Exemption on the home they presently own in Lake County.
On a motion by Commr. Bailey, seconded by Mr. Deems and carried unanimously, the Board upheld the recommendation of the Property Appraiser and denied the Homestead Exemption, based on late filing of the application.
PETITION 1989-469 Francine Modisette
Mr. Ed Havill, Property Appraiser, noted that the petitioner filed her application on March 7, 1989. He stated that she had called the Property Appraiser's Office on March 6, 1989, and informed him that she had been in Shands Hospital continuously during the months of January and February, and that her boyfriend (who is part owner of the home) was gone during that time as he was a long distance truck driver. Mr. Havill, at that time, indicated that he could approve the Homestead Exemption, because he understood that she had talked to Mrs. Terry King, Property Appraiser's Office, prior to that in February, but, after further investigation, he found that the information was incorrect, and informed her that her Homestead Exemption could not be approved.
Mrs. Blondie Cody, Property Appraiser's Office, stated that she took the application after the March 1 deadline.
Ms. Francine Modisette, petitioner, questioned why the application was dated February 10, 1989. To which Mrs. Cody responded that this date was to be put on because Ms. Modisette had indicated to Mr. Havill that she had talked to Mrs. King at that time. It was later revealed that she had not talked with her on that date.
Ms. Modisette stated that she had not talked with Mrs. King until March 7, 1989, and that her boyfriend, Mr. Parker (who is not a long distance truck driver), works 55 to 60 hours a week, leaving the house at 6:00 a.m.
Commr. Swartz questioned Ms. Modisette whether she had documentation stating that she was unable to come into the Property Appraiser's Office until March 7, 1989. To which she responded that, she does have documentation and presented it to the Board.
Mr. Havill stated that, her mother, who also lives in Lake County, could have filed for her, or her boyfriend could have come in to the Property Appraiser's Office to file.
Ms. Modisette stated that, on March 1989, she spoke to Mrs. King and was told that the only alternative for her was to go before the Property Appraisal Adjustment Board. She stated that she called back to see what the Board consisted of and talked to Mr. Havill who asked her to come to the Property Appraiser's Office. When she got to the office Mrs. Cody had a note with Ms. Modisette's name and the February date on it.
Mr. Havill indicated that Ms. Modisette led him to believe that she had contact with Mrs. King prior to the March 1 deadline, and when Mrs. King was in the next day it was discovered that Ms. Modisette had not been in contact with Mrs. King prior to the deadline date.
Commr. Swartz stated that, Mr. Parker, co-owner of the property, could have filed for the exemption, and that most people can make the necessary arrangements to resolve matters such as this.
On a motion by Commr. Swartz, seconded by Commr. Bailey and carried unanimously, the Board upheld the recommendation of the Property Appraiser and denied the Homestead Exemption, due to late filing of the application.
PETITION 1989-436 Richard C. Ennis
Mr. Ed Havill, Property Appraiser, stated that the petitioner did not file the application for Homestead Exemption until March 27, 1989.
Mr. Richard C. Ennis, petitioner, stated that he was late filing because he was out of town.
On a motion by Commr. Swartz, seconded by Commr. Bailey and carried unanimously, the Board upheld the recommendation of the Property Appraiser and denied the Homestead Exemption, due to latefiling of the application.
PETITION 1989-468 Walter E. Miles
Mr. Ed Havill, Property Appraiser, stated that the petitioner did not file for Homestead Exemption until March 7, 1989.
Mrs. Walter E. Miles, petitioner, stated that she thought that the filing deadline was April 15.
On a motion by Commr. Bailey, seconded by Commr. Swartz and carried unanimously, the Board upheld the recommendation of the Property Appraiser and denied the Homestead Exemption, due to late filing of the application.
PETITION 1989-462 William G. Labud, Sr.
Mr. Ed Havill, Property Appraiser, stated that the petitioner did not file for Homestead until March 8, 1989. The applicant's mother passed away on February 16, 1989, in California, and the applicant still had the month of January and half of the month of February to file the application.
Mrs. William G. Labud, Sr., petitioner, stated that they did not live in the house at the time, and currently holds a Florida building permit on it. The building inspector told her, after she came home from California, that she should apply for the Homestead Exemption, even though it was after the March 1 deadline.
Mr. Havill noted that, under Florida Law, a person has 18 months to build a house, if, at the end of the 18 months, it is not finished, the following January 1 the Property Appraiser must put it on the assessment roll, for its worth on that date. Aside from the fact that the application was late being filed, the applicant was not living in the home as of January 1, 1989.
On a motion by Mr. Deems, seconded by Commr. Bailey and carried unanimously, the Board upheld the recommendation of the Property appraiser and denied the Homestead Exemption, due to late filing of the application and because the applicant did not live in the home as of January 1.
PETITION 1989-494 Stanley Straub
Mr. Ed Havill, Property Appraiser, noted that the records indicate that the applicant did not have legal residency as of January 1. he noted that the applicant filed a Declaration of Domicile, which states that he became a legal resident on March 3, 1988, but it was not filed until February 27, 1989. In addition, the applicant has no Florida driver's license, and has not registered to vote.
Mr. Stanley Straub, applicant, stated that he has been unable to pass the driver's test to receive his Florida driver's license, and his wife does not drive. He nor his wife has registered to vote.
Mr. Havill informed the Board that, regarding the Declaration of Domicile, it states that the person will comply with all requirements of legal residence in Florida, which means that within 20 days that person will register to vote, obtain a Florida driver's license and Florida automobile registration.
Mr. Straub stated that they have been living in their home since March, 1988.
Mr. Havill stated that Mrs. Straub has no proof of legal residency and did not file a Declaration of Domicile.
On a motion by Commr. Swartz, seconded by Commr. Bailey and carried unanimously, the Board upheld the recommendation of the Property Appraiser and denied the Homestead Exemption, based on the fact that the applicant had not established legal residency in Florida.
PETITION 1989-448 Amy C. Hilston
Mr. Ed Havill, Property Appraiser, stated that his records indicate that the applicant did not have the title to the home as of January 1, 1989. The reason for that is, because the deed was recorded in Seminole County instead of Lake County, and recommended approval.
Ms. Amy c. Hilston, applicant, was present to discuss her case with the Board.
On a motion by Commr. Swartz, seconded by Commr. Bailey and carried unanimously, the Board upheld the recommendation of the Property Appraiser and approved the Homestead Exemption, based on the fact that the deed was recorded in the wrong County.
PETITION 1989-440 Keith A. Francis
Mr. Ed Havill, Property Appraiser, stated the applicant filed for Homestead Exemption on February 28, 1989, but does not have a Florida driver's license, automobile registration, voter registration, or current employer to prove legal residency.
Mr. Keith A. Francis, applicant, stated that he does have a Florida driver's license, and Mr. Havill reviewed it and stated that Mr. Francis obtained his driver's license in July, 1985. Therefore, Mr. Havill recommended approval.
On a motion by Mr. Deems, seconded by Mrs. Patten and carried unanimously, the Board upheld the recommendation of the Property Appraiser and approved the Homestead Exemption, based on the submitted proof of Florida residency.
PROPERTY APPRAISER - PETITIONS
PETITION 1989-505 Lucie T. LaRue
Mr. Ed Havill, Property Appraiser, stated that the petitioner is petitioning to reinstate her agricultural classification, because the Property Appraiser's Office did not receive her reapplications before the March 1, 1989 deadline. The records indicate that she filed on March 20, 1989.
Mr. Morris Anderson, Mrs. Lucie T. LaRue's son-in-law, appeared before the Board and stated that the reason for the late filing was due to an oversight. He further stated that the property is an on-going citrus grove.
On a motion by Mr. Deems, seconded by Mrs. Patten and carried unanimously, the Board upheld the recommendation of the Property Appraiser and denied the agricultural classification, due to late filing of the reapplications.
Mrs. Joy Anderson, Mrs. LaRue's daughter, appeared before the Board and stated that her mother had sent in her Homestead Exemption, and Mr. Havill informed her that the Homestead renewals were automatic this year. She also stated that at the same time, her mother was injured with a concussion, and emphasized that the late filing was an oversight.
Mr. Havill stated that a two notices are sent out for the agricultural classification renewal, one on December 31, and the followup notice in mid-February, and if the cards are not received by the Property Appraiser by March 1, it must be removed from the agricultural roll.
PROPERTY APPRAISER - HOMESTEADS
On a motion by Mr. Deems, seconded by Commr. Bailey and carried unanimously, the Board upheld the recommendation of the Property Appraiser and denied the following Homestead Exemptions, due to the applicants failure to be present for the meeting and various reasons:
Adams, Frank Allred, James
Baker, Walter J., Jr. Baldree, Jo Ellen
Bell, Gilbert E. Blessing, John D.
Blomeke, John 0. Boruff, Hugh M.
Brewer, Larry Corbett, Ruth B.
Cotter, Margaret E.
Cummings, Eugene C. Delancett, David L., Jr.
Donmoyer, Peggy, TR
Foust, Carole Patricia Frymire, Jeffrey L Joan W.
Gandy, Carl M.
Gunter, Mary G. Hare, Joanna G.
Hewitt, Bura R., Jr. Hock, Clifford F.
Howlett, George H.
Koss, Mary June & Fred F. Laurie, Ethel M.
MacDonald, Juna
Macy , Le Roy W. McGrath, June Isabel
McKinney, Earl Meier, Eberhard
Merritt, Thelma Jane
Myers, Helen Y.
Phillips, Wilber P.
Remsen, Wright H.
Romaine, William E. Rose, Virginia
Sastry, Mukavalli R. Schneider, Russell
Shirley, Willie B. Spanenberg, Florence
Trego, William B. Tromburg, Clifford J.
Walsh, Margaret Ward, Katharine
Williams, Naomi B. Yeager, Sandra
McKean, Mary Lee Tr. L Mary Jacobo, Winston W.
Didion Leverenze, Paula W.
Litchfield, Donald A. Martin, Clifford
Montgomery, S. A. Nicholson, Donald E.
Sanderson, Robert D. & Donnie S. Smith, Charles H.
Uric, Wayne M. & Victoria L. Williams, Bruce W.
Williams, Thomas L. Wood, Joe Harden
Amo, Katherine Blakeman, Irene C., et al
Bouchard, Robert B. Brault, Leo A.
Barrancotto, Frances P. D'Avanzo, Bo R.
Dixon, Richard Edwards, Lovell
Feilmeier, William F. Grant, Carolyn B.
Burhart, Melody L E. L. Harvy, Heiskell, J. D.
et al Hughes, William H., Jr.
Petit, Helen & Myrtle May Johns Johnson, Carl J., Jr.
Kassay, George Kernan, Charles R.
Millett, Astrid E. Moore, Richard E. L
Outhouse, Adeline N. Regina L.
Perez, Augustin Lightcap, R. C. L Connie
Whitmore, Susan J. L Michael J. Rogers
0. Stallings Nordmark, Oliver
Wirtz, George R. Carter, Adrian G.
Hoover, William H. Hughes, Thomas
Oldham, Karl D. Barker, Al
Cope, Richard D. Hammond, John W.
Isaacs, Frank Jaromillo, Hermenejildo
Mientkewicz, Genevieve Wolfe, Irvin S.
Allen, Blanche M. Lilly, Allen W.
Bednark, Gerald T. Beeson, David C.
Berlin, Rex I. Bevard, Danny L.
Bolton, Emory S. L Francanna C. Brown, Edgar
Bush, Floyd Randy & Teresa M. Carlton, Beulah
Cason, William E. Cassady, Kenneth A. L
Childers, Jerry N. Tracy L.
Christopher, Jim Collins, Paulette S.
Cooper, Florence I. Cornely, Edward L., Jr.
Daniano, Robert G., Jr. & Davis, Ina Mae
Johnna M. Davis, Peggy L. H.
Dellinger, John H. Diamond, Allen
Dick, James R. Dixon, Clifford L.
Durham, Jeff English, Patty
Few, L. C. Fretwell, Carl L.
Gagel, Joseph Games, Crispen L.
Gillard, Hammie, Jr. Goodrich, Myron D.
Graves, Terry F. Grey, Harold
Gunter, Larry Haley, Marjorie L.
Hammond, Claude M., Jr. Handy, Robert F.
Heinrich, Alan Hobbs, Blanche S.
Hoffman, Michelle Horton, William F.
Hunt, Nancy L. & Johnson, Charles M.
Mary A. Hauserman Jozsa, John
Kawczk, Paul R. Kimbrel, Sarah J.
Kolkman, Donald J. LaPlante, Christopher P.
Lackey, Alan K. Lampman, Margaret
Langford, David W. Lau, Carl Nelson
Leavins, Dennis D. Liles, James E.
Lopez, Natalia Lund, Sigyn
Manson, Keith Maresca, Guy J.
Martens, Kenneth J. McCall, Dorothy A.
McCullars, Donald H. McJilton, Anna Lee
McLaughlin, John J. Medley, Norbert L., Jr.
Meier, Peter F. Miller, Ralph
Mitchell, Sherry Lynn Nail, Kathryn T.
Nali, Robert J. Neighbors, L. T.
Noble, Ted I. Nolke, Anthony C., Jr.
Pagano, Carmen A. Palmer, Victor M.
Parker, John H. Pearson, Mary Y.
Perry, Cleto H. Pierce, Johnnie R.
Pitts, Marshall, Jr. Rae, Stanley S., Jr.
Riley, Christopher S. Roler, Carl W.
Ross, Grove G. Ryan, Richard T.
Sappt Floyd Milton Sayyah, Raymond F.
Schwarze, Victor F. Schultz, Joe Buckley
Sease, Mae Etta Sexton, Jerry R.
Sherman, Earl W., Jr. Smith, James H.
Smith, Kenneth, Jr. Smith, Philip L.
Stolee, Isaac Summerlin, Peter K.
Towey , Brucene K. Towne, Sherry Annett
Treynor, Virginia M. VanSant, Douglas F.
Walton, Katherine E. Warren, Jane P.
Way, Inez S. Webb, Mary G.
Wilcox, Timothy D. Wittman, Cliff
Wittman, Jeffrey E. Wyatt, Pamela E.
Yates, Betty Younkin, John W.
Zuggs, Sandra Atkins, George D.
Bates, John Bedard, Nancy A.
Blake, Charles A. Brockwell, Bobby
Byrne, Theodore Cauley, Deborah
Creed, Claire J. Crowley, Michael &
Dale, Sherry M. Barbara Dabkowski
Gifford, Danny Ray Gifford, H. Paxson
Graves, Vernon Hamilton, William H.
Hoffman, Paul Holbert, Alan
Holt, Don Hutchcroft, Lon H.
Johnson, Donald Keithan, Thomas E.
Kirby, Joanne V. Koenen, Rudi H.
McCabe, Robert A. Perkins, William
Perry, Charles Price, William A.
Rochette, Chester B. Reif, Allan
McShall, Brent A. Roy, Edward J.
Schlear, Paul A. Senters, Lee Roy
Spainhour, Peter D. Stewart, Jeffrey G.
Thompson, Levi Wroblerski, Mariette
Young, Vanetta R.
RECESS & REASSEMBLY
At 11:50 a.m. the Chairman announced that the Board would recess for lunch and reconvene at 1:50 p.m.
PROPERTY APPRAISER
Mr. Ed Havill, Property Appraiser, informed the Board that his office had renewed a Greenbelt Exemption for Danny Len auto dealership on Highway 441, because they are putting in trees this year, the dealership is also on the property, which was rezoned late in 1988. Based on what the Property Appraiser's Office had on record, they renewed it, because there is too much of a difference this year to not back assess, which will need to be done. At some point, during the year, if the property owner wants to appeal the decision, Mr. Havill's recommends that the Board hear them.
PROPERTY APPRAISER - PETITIONS (CONT'D.)
PETITION 1989-582 Herbert A. Chianese
Mr. Ed Havill, Property Appraiser, stated that the petitioner is requesting a lower assessment of his property in Fox Run Mobile Home Park. He stated that, in 1989, the Property Appraiser's Office made a revaluation of all property parcels in that mobile home park, to raise all of the assessments to market value, based on sales during the last four years. Mr. Chianese paid $83,787.00 in June, 1987, the Property Appraiser's Office has it assessed for $63,757.00, and the applicant feels that it is worth $56,240.00.
Mr. Havill explained the State statutes regarding the assessment valuations. He stated that his office is required to visit every piece of property at least once every four years.
Mr. Herbert A. Chianese, petitioner, stated that he had checked the surrounding properties and found that his property is the second highest assessment. He further stated that his property was reassessed a second time, which turned out to be a higher amount, when he questioned Mr. Havill about the amount.
Mr. Havill noted that, when people request the Property Appraiser's Office to reassess their property, he explains to them that the assessment could be higher, remain the same, or be lower.
Mr. Chianese stated that the Property Appraiser's office had an incorrect amount of square footage listed for his property. He then reviewed the previous year's assessment amounts. He stated that he gathered the assessments of the other homes on his street, and came up with an average assessment amount of $56,326.00. He further stated that his home is overassessed.
Commr. Gregg reminded Mr. Chianese that each house will carry a different value based on square footage and various amenities in each home.
Commr. Swartz noted that Mr. Chianese paid $83,787.00 in 1987, but now Mr. Chianese feels that the $63,757.00 assessment amount is too high.
Commr. Swartz questioned Mr. Havill regarding the state statute law and fair market value. To which Mr. Havill responded that it says, the Property Appraiser must appraise the property at full and just value; the Property Appraiser's Office may have inequities at any given time, based on the fact that, a home that sold last year at $60,000.00, and was appraised at $55,000.00, is reselling today at $65-70,000.00.
Mr. Chianese stated that he feels he is overassessed based on what the rest of the County is assessed at. On a motion by Commr. Bailey, seconded by Commr. Swartz and carried unanimously, the Board upheld the recommendation of the Property Appraiser, and denied the adjustment, and retained the assessed amount of $63,757.00.
PROPERTY APPRAISER - HOMESTEADS (CONT'D.)
PETITION 1989-524 Aubrey Roberts
Mr. Ed Havill, Property Appraiser, noted that the Homestead Exemption application was filed late, on April 6, 1989.
Mr. Aubrey Roberts, applicant, stated that he was unsure of the deadline date for filing, and the delay was an oversight.
Commr. Bailey made a motion, which was seconded by Commr. Swartz to deny the request for Homestead Exemption. Mr. Roberts informed the Board that, in December, 1988, his wife developed cancer, hence, they traveled to Indiana for surgery, and his wife, subsequently, passed away on January 27, 1989.
With this in mind, Mr. Havill recommended that the Board reconsider this case, because the courts have held that if someone is in the hospital during January and February, they cannot file.
Mrs. Annette Lustgarten, County Attorney, reminded the Board that there are only two circumstances for not filing for Homestead Exemption in a timely manner, those being, showing a postal error, or particular extenuating circumstances.
Mr. Roberts stated that his wife was buried the first week of February, and he did not return to Florida until the last week of February.
At this time, Commr. Bailey withdrew his motion for denial, and Commr. Swartz withdrew his second.
On a motion by Commr. Bailey, seconded by Commr. Swartz and carried unanimously, the Board upheld the recommendation of the Property Appraiser and approved the Homestead Exemption, due to the fact that the applicant demonstrated extenuating circumstances, as his spouse passed away at the time the application was due to be filed.
PETITION 1989-526 John K. & Betty A. Waldick
Mr. Ed Havill, Property Appraiser, noted that the petitioner did not file for Homestead Exemption until April 4, 1989.
Mr. John K. Waldick, petitioner, appeared before the Board and stated that he is totally disabled and living on a fixed income, with half of his income going towards medicine.
Mr. Havill stated that, when approving or denying exemptions, he cannot take into consideration the applicant's ability to pay or not pay taxes.
Mrs. Betty A. Waldick, petitioner, stated that she could not file the application because she did not know that it needed to be done at that time.
Mr. Havill questioned Mr. Waldick whether his disability was service connected or if he is totally and permanently disabled. To which Mr. Waldick responded that it is not service connected and he is totally and permanently disabled, but he is not confined to a wheelchair 24 hours a day, and he is not legally blind.
On a motion by Commr. Swartz, seconded by Commr. Bailey and carried, the Board upheld the recommendation of the Property Appraiser and denied the Homestead Exemption, due to late filing Of the application.
Mr. Deems was not present for the vote.
Mr. Waldick questioned the reason behind the $15.00 fee for appealing the late filing. To which Mr. Havill responded that the Florida Legislature had mandated that if an appeal is filed for the denial of Homestead Exemption due to late filing, a $15.00 fee must be collected.
PETITION 1989-527 Robert J. & Betty A. Wallisch
Mr. Ed Havill, Property Appraiser, noted that his records indicate that the applicant did not file the application for Homestead Exemption until May 5, 1989.
Mr. Robert J. Wallish, petitioner, appeared before the Board and stated that he was not aware of the filing deadline of March 1.
On a motion by Commr. Swartz, seconded by Mr. Deems and carried unanimously, the Board upheld the recommendation of the Property Appraiser and denied the Homestead Exemption, due to late filing of the application.
PETITION 1989-531 Walter L. Rice
Mr. Ed Havill, Property Appraiser, noted that the petitioner did not file for Homestead this year, but if it is filed today it will be extremely late.
Mr. Walter L. Rice, petitioner, appeared before the Board and stated that, someone in the Property Appraiser's Office informed him that he could not file for Homestead Exemption because the improvements to his house did not appear on the tax roll. He was not aware that the improvements did not appear until he received a statement in September.
Mr. Havill stated that, Florida Law determines that, if a structure is substantially complete on January 1, that is the time it is put on the tax roll. Mr. Rice's property was not substantially complete by January 1, 1988, but was completed sometime during that year. On January 1, 1989, it was put on the assessment roll for the first time, and a notice was mailed out August 24, 1989.
Mr. Rice stated that he tried to apply in June, 1988, for the Homestead Exemption, but could not. He did not apply during January and February of 1989, because he did not know that the home had yet been put on the tax roll.
On a motion by Commr. Bailey, seconded by Mr. Deems and carried unanimously, the Board upheld the recommendation of the Property Appraiser and denied the Homestead Exemption, due to late filing of the application.
PROPERTY APPRAISER - PETITIONS (CONT'D.)
PETITION 1989-532 Ronald W. Duboise
Mr. Ed Havill, Property Appraiser, stated that the petitioner is appealing the disapproval of his application for agricultural classification, which must be filed by March 1. It was not filed until August 31, 1989. It was the opinion of the Property Appraiser's Office that the applicant did not qualify for the agricultural classification for 1989.
Mr. Ronald W. Duboise, petitioner, stated that he was unfamiliar with the process, and thought that the property would remain as it was unless he made changes to it, due to the fact that, in 1988, the prior owner had the agricultural classification.
Mr. Havill stated that due to the change in ownership, Mr. Duboise was to have, personally, filed the application for 1989. On a motion by Mr. Deems, seconded by Mrs. Patten and carried unanimously, the Board upheld the recommendation of the Property Appraiser and denied the request for agricultural classification, due to late filing of the application.
PETITION 1989-533 George R. Corbette
Mr. Ed Havill, Property Appraiser, noted that the petitioner is appealing the disapproval of the application for agricultural classification. The applicant did not have title to the property on January 1.
Mr. George R. Corbette, petitioner, appeared before the Board and stated that on December 7, 1988, he purchased the property, with an understanding that a Forestry plan for planting trees would be approved by Ms. Laurie Hazel, a Lake County Forester, by December 31, 1988. He noted that Ms. Hazel had transmitted a letter to the Property Appraiser's Office informing them of the plan, which was dated January 24, 1989. Ms. Hazel informed Mr. Corbette that, after the land was cleared, it needed to fallow for a year before planting the pine trees. Mr. Corbette was led to believe that Ms. Hazel had 89.submitted to the Property Appraiser's Office an agricultural application for the greenbelt exemption on the propery. In February, 1989, he called the Property Appraiser's Office to ensure that they had received the letter from Ms. Hazel and was informed that they had. He then asked what he needed to do, and was told he did not need to do anything. He noted that on March 2, 1989, he called the Property Appraiser's Office and was informed that he has the letter from Ms. Hazel in his file but no application for agricultural exemption. He was then told that he had to physically fill out the application, therefore, came to the office and filled out the application on March 6 or 7, 1989. He was subsequently denied because he did not meet the standards for the exemption.
Mr. Havill noted that, just because his office receives a letter, they do not know that something is being done on that property for the year. Also noted, was the fact that Mr. Corbette did not close on the property until January 23, 1989. On a motion by Commr. Bailey, seconded by Mr. Deems and carried unanimously, the Board upheld the recommendation of the Property Appraiser and denied the agricultural classification, due to late filing of the application and the fact that the applicant did not have legal title to the property as of January 1.
PETITION 1989-576 Samuel J. & Emma J. Willis
Mr. Ed Havill, Property Appraiser, informed the Board that the petitioner is protesting the assessment of their property in Orange Blossom Gardens. There mobile home and land was assessed this year at $44,101.00. The applicant purchased their home for $58,800.00. Mr. Havill desribed the comparables for their mobile home and property to the Board.
Mr. Samuel J. Willis, petitioner, appeared before the Board and stated that he did not agree with the appraisal and would like to have another one done.
Mr. Havill noted that his office can reappraise it, but the Board needs to make a decision on this petition today.
Mr. C. A. "Chip" Deems, Lake County School Board, stated that Mr. Willis' lot is 18 percent larger than the neighbor which he is comparable to.
Considerable discussion occurred with regard to Mr. Willis' disagreement regarding the tax assessment and the County taxes, in general.
On a motion by Mrs. Patten, seconded by Mr. Deems and carried unanimously, the Board upheld the recommendation of the Property Appraiser and denied the adjustment of the assessed value of the property, retaining the assessed amount of $44,101.00.
PETITION 1989-535 Mary A. Baker
Mr. Ed Havill, Property Appraiser, noted that the petitioner is seeking review and adjustment of the assessed value of her property, which currently has agricultural classification.
Mr. Havill described the residence to the Board, which is assessed at $67,499.00. He then described the comparables to the Board.
Ms. Mary A. Baker, petitioner, appeared before the Board and stated that the property is not all useable land, because it is under water and swampy.
Mr. Robbie Ross, Property Apppraiser's Office, informed the Board that the records indicate 3.74 acres of pasture land, one acre for the homesite, and 2.62 acres of swamp, in which the actual value is $78,554.00, and the depreciated building value is $67,499.00. He noted that his office had already adjusted the assessment of $91,214.00 to $78,554.00.
After further perusal, Mr. Ross noted that the current total assessed value is $86,034.00, once the Agricultural classification and the Homestead exemption is subtracted, it drops the taxable value to $53,554.00, making a total of $32,480.00 of basic reduction in taxable value. The tax bill would reflect an amount of $78,554.00, before Homestead exemption is applied.
On a motion by Mr. Deems, seconded by Commr. Bailey and carried unanimously, the Board upheld the recommendation of the Property Appraiser and approved the adjusted the assessed value of the petitioner's property to an amount of $78,554.00.
PETITION 1989-536 Leesburg Regional Medical Center, Inc.
PETITION 1989-537 Leesburg Regional Medical Center, Inc.
PETITION 1989-538 Leesburg Regional Medical Center, Inc.
PETITION 1989-539 Leesburg Regional Medical Center, Inc.
PETITION 1989-540 Leesburg Regional Medical Center, Inc.
PETITION 1989-541 Leesburg Regional Medical Center, Inc.
PETITION 1989-542 Leesburg Regional Medical Center, Inc.
PETITION 1989-543 Leesburg Regional Medical Center, Inc.
PETITION 1989-544 Leesburg Regional Medical Center, Inc.
PETITION 1989-545 Leesburg Reqional Medical Center, Inc.
PETITION 1989-546 Leesburg Regional Medical Center, Inc.
Mr. Dan Robuck, Attorney, representing Leesburg Regional Medical Center, Inc., and Mr. Ted Woodrell, Chief Executive Officer, Leesburg Regional Medical Center, Inc. (LRMC), appeared before the Board to discuss the appeal of disapproval for Ad Valorem Tax exemption. Mr. Robuck noted that on March 17, 1988, LRMC purchased the property from a for-profit corporation. LRMC is a not-for-profit corporation, because it is part of the Northwest Tax District.
Mr. Robuck discussed Florida Statute 196.197 regarding the exemption for hospitals. He further stated that, in March of 1989, taxes were prorated and LRMC paid $60,794.59 to the Tax Collector. On April 5, 1989, an additional $157,818.65 was paid to the Tax Collector. It was then determined that LRMC should come before the Property Appraisal Adjustment Board to regain some of those taxes paid. It has been the practice, in Lake County, to pay the taxes up through the date of closing, which should have happened on March 17, 1988, then the Tax Collector forgives them for the rest of the year. Therefore, he is asking that the $157,818.65 be returned to LRMC, because they are a nonprofit corporation, serving the communities interest.
Ms. Annette Lustgarten, County Attorney, stated that the statute only permits governmental entities to be forgiven for the balance of the tax after acquisition of the property. If this is a nonprofit hospital, it does not fall under the definition of governmental entity.
Mr. Robuck emphasized that the members of the Board of Directors of the Northwest Tax District are elected by the people who live within the Taxing District. The Board of Directors runs that corporation. If that corporation, for any reason, ceases to exist, the City of Leesburg then owns the property, and is liable for the debt, due to a reverter clause in the contract between LRMC and the City of Leesburg.
Ms. Lustgarten stated that, the only provision in the statutes that permits the cancellation of taxes after the conveyance of property, relates to a governmental entity (Federal, State, or County) for municipal purposes.
Ms. Lustgarten noted that, at this time, she does not have enough information to render a substantial legal opinion, as to the nature of the practice and the state statute. The Board needs to consider postponing these petitions, and to allow the Property Appraiser to explain what has taken place over the years.
Mr. Havill briefly explained that he was following Florida Statute 196.196 regarding, criteria to determine that portion of charitable, etc., tax exempt status, and Florida Statute 196.197 which has additional provisions for exempting property used by hospitals, etc. Also reviewed was Florida Statute 196.199, dealing with exemptions for property owned by governmental units. It is his feeling that a hospital has to pay taxes from the day they purchase it until the end of the year, then file for an exemption in the following year. He noted that he has recently been informed that the Tax Collector has been exempting these types of taxes until the end of the year.
On a motion by Commr. Swartz, seconded by Mr. Deems and carried, the Board approved to postpone this case until 1:30 p.m., Tuesday, September 26, 1989.
Mrs. Patten was not present for the vote.
PETITION 1989-607 Roscoe L. & Edward E. Mitchell
Mr. Ed Havill, Property Appraiser, noted that the petitioner is seeking review and adjustment of the assessed value of their property. He noted that the property has not been revaluated for 1989, and has not gone up in assessment, which are presently on the low side, and due to be revaluated in 1990. The asessed values are currently $32,136.00; $4,036.00; and $4,331.00 for three properties.
It was noted that the petitioner was not present to discuss this petition with the Board.
On a motion by Mr. Deems, seconded by Commr. Bailey and carried unanimously, the Board upheld the recommendation of the Property Appraiser and accepted the Property Appraiser's assessed values for the three properties at $32,136.00; $4,036.00; and $4,331.00.
PETITION 1989-608 Harold C. Sawyers
Mr. Ed Havill, Property Appraiser, noted that Mr. Sawyers had talked with Mr. Robbie Ross, Property Appraiser's Office, and stated that the assessed value of $204,001.00 was a fair value. But that Mr. Sawyer's feels that he has received no services for the amount of taxes he pays. In addition, Mr. Havill noted that, Mr. Sawyer paid $225,000.00 for the property in February, 1989.
It was noted that the petitioner was not present to discuss this petition with the Board.
On a motion by Commr. Swartz, seconded by Commr. Bailey and carried unanimously, the Board upheld the recommendation of the Property Appraiser and accepted the Property Appraiser's assessed value of the property in the amount of $204,001.00.
PETITION 1989-609 V. Earlene Brewer
Mr. Ed Havill, Property Appraiser, discussed the petition with the Board, and noted that, the proposed assessed value of the property is $64,350.00. He further noted that, this property entails 100 feet of lakefront on Lake Eustis. He discussed the comparables of the property with the Board.
It was noted that the petitioner was not present to discuss this petition with the Board.
On a motion by Commr. Swartz, seconded by Mr. Deems and carried unanimously, the Board upheld the recommendation of the Property Appraiser and accepted the Property Appraiser's assessed value of the property in the amount of $64,350.00.
PROPERTY APPRAISER - HOMESTEAD5 (CONT'D.)
On a motion by Mr. Deems, seconded by Mrs. Patten and carried unanimously, the Board upheld the recommendation of the Property Appraiser and denied the following Homestead Exemptions, due to the applicant's failure to be present for the meeting and various reasons :
Brown, Samuel Dormer, Blanford
Durham, Robert Wayne Goney, Wendell
Kauffman, John H., Jr. Mederios, Americo
Powell, Don L. Powell, Norman
Reeder, Ralph H., Jr. & Ann Valentine, Wayne
Spruell, Ruth Marleen Carter, Lewis & Christina Lynn
PETITION 1989-555 Joseph Fedor
Mr. Ed Havill, Property Appraiser, noted that the Homestead Exemption for the petitioner was denied because it was not filed until August 28, 1989.
Mr. Joseph Feder, petitioner, stated that he could not file the Homestead Exemption application until he received his Certificate of Occupancy, which was not received until September 5, 1989. He noted that he moved in to his dwelling on November 15, 1989.
Mrs. Phyllis Patten, Lake County School Board, questioned Mr. Havill whether his office requires a Certificate of Occupancy to file for Homestead Exemption. To which Mr. Havill responded that it is not a requirement.
On a motion by Commr. Swartz, seconded by Commr. Bailey and carried unanimously, the Board upheld the recommendation of the Property Appraiser and denied the Homestead Exemption, due to late filing of the application.
PROPERTY APPRAISER - PETITIONS (CONT'D.)
PETITION 1989-548 Robe B. Carson
Mr. Ed Havill, Property Appraiser, noted that the petitioner is appealing the assessed value of several properties; Property A, asessed at $15,796.00; Property B, assessed at $24,989.00; and Property C, assessed at $120,838.00. Mr. Havill stated that the Property Appraiser's Office feels that the assessments are fair and just for those properties, and reviewed the comparables with the Board.
It was noted that the petitioner was not present to discuss this petition with the Board.
On a motion by Commr. Swartz, seconded by Mrs. Patten and carried unanimously, the Board upheld the recommendation of the Property Appraiser and accepted the assessed value of the properties by the Property Appraiser, in the amount stated above.
PETITION 1989-551 Vincent Mastronardi
Mr. Ed Havill, Property Appraiser, noted that the petitioner is appealing the assessed value of the property, which is assessed at $115,543.00, for 1989. This increase is due to the revaluation of waterfront properties in the County. This property is located on Lake Dora, consisting of 145 feet of lakefront.
Mr. Vincent Mastronardi, petitioner, appeared before the Board and stated that this lakefront property has been overassessed. He then explained his reasons, such as, those properties located on the lake are more accessible to hazardous conditions.
Commr. Gregg questioned Mr. Mastronardi whether he would sell his home for the assessed value. To which Mr. Mastronardi responded that his home is not worth that amount.
Mr. Mastronardi emphasized that he believes he is being overassessed.
Mr. Havill noted that the property is appraised at the market value in Florida, and last year, the property was underassessed. He further stated that, lakefront property, for a number of years, has been grossly underassessed.
On a motion by Mr. Deems, seconded by Mrs. Patten and carried unanimously, the Board upheld the recommendation of the Property Appraiser and denied the adjustment of the assessed value, accepting the assessed value of the property in the amount of $115,543.00.
Mr. Mastronardi questioned whether he has any recourse on this action. To which Mr. Havill responded that, he could sue the Property Appraiser in Lake Circuit Court by mid-December.
PETITION 1989-552 Arthur Baron
PETITION 1989-553 Arthur Baron
PETITION 1989-554 Arthur Baron
Mr. Ed Havill, Property Appraiser, discussed the petitions and the cornparables with the Board and briefly explained the background of the petitions. He stated that the assessments are in line with the other surrounding lots, two of them at $73,231.00 and one at $69,267.00, and that the Property Appraiser must follow the market value.
Mr. Arthur Baron, petitioner, appeared before the Board and stated that this complex was sold to him for more than it was worth.
Mr. Baron distributed to the Board the end of the year statements for his three triplex buildings described in the petitions.
Mr. Baron noted that these buildings were built for Section 8 housing for the City of Leesburg. This type of housing depreciates more rapidly than normal complexes. There has been a considerable amount of loss on the property due to vandalism. Every time a HUD person moves out, the apartment must be repainted and brought up to excellent condition, which is a considerable expense.
Mrs. Phyllis Patten, Lake County School Board, questioned Mr. Baron whether he receives any tax breaks because of the HUD status. To which Mr. Baron replied, that until 1988, he received a deduction. In 1988, the Government changed the rules, currenlty there is a limit on how much deduction one can claim.
Mr. Baron noted that he is considering requesting a variance to sell single units as a zero lot line single family residence, to emerge out from under the high mortgage.
Mr. Havill stated that this rental property situation is different than most rental property. The limited sales in the area indicate a downward trend. Depreciation is not part of the expense when assessing these properties.
Mr. Robbie Ross, Property Appraiser's Office, stated that the properties are low income type housing situations, and with marketable sales in the $70,000.00 range, the assessments are still within the market value.
Mr. Havill recommended that the Board reduce the assessment to $60,000.00, for each of the three triplexes.
On a motion by Mr. Deems, seconded by Commr. Bailey and carried unanimously, the Board upheld the recommendation of the Property Appraiser and reduced the assessment for each of the properties (three triplexes) to an assessed amount of $60,000.00, each.
There being no further business to be brought before the Board, the meeting adjourned at 4:45 p.m., until September 26, 1989, at 9:00 a.m.
JAMES C. WATKINS, CLERK
C.W. "CHICK" GREGG, CHAIRMAN
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