VALUE ADJUSTMENT BOARD

OCTOBER 16, 1991

The Value Adjustment Board met on Wednesday, October 16, 1991, at 9:00 a.m., in the Board of County Commissioner's Meeting Room, Lake County Courthouse, Tavares, Florida. Commissioners present at the meeting were: Donald B. Bailey, Chairman; Michael J. Bakich; and Catherine Hanson. School Board members present were: Patricia H. Hart and Dr. Jerry Smith. (Dr. Smith arrived at 9:30 a.m. and departed at 9:35 a.m.) Others present were: Annette Star Lustgarten, County Attorney; Ed Havill, Property Appraiser; Gaylord A. Wood, Jr., Attorney representing the Property Appraiser; and Marlene S. Foran, Deputy Clerk.

COMMISSIONERS

At this time, it was noted that Ms. Phyllis Patten was unable to attend the meeting and Dr. Jerry Smith would be taking her place on the Board.

PROPERTY APPRAISER

Ms. Annette Star Lustgarten, County Attorney, reviewed criteria set forth in Section 193.011, Florida Statutes, which sets the statutory basis for assessing property.

Mr. Gaylord A. Wood, Jr., Attorney representing the Property Appraiser, stated Section 193.011 Florida Statutes sets forth criteria designed to be applied to lead to just value, or fair market value and he reviewed the Florida Department of Revenue definition of just value.

Petitions

The following are the verbal and written withdrawals of petitions to the Value Adjustment Board, which were approved through the Property Appraiser, and approved by the Value Adjustment Board at the October 2, 1991 hearings:

1991-395 Jacques L. Bossert

1991-402 Raymond W. Greene

1991-404 Charles F. Carroll

1991-411 Walter H. Robinson

1991-412 Grady M. Cooksey, Sr.

1991-413 Grady M. Cooksey, Sr.

1991-417 Gustav F. Jicha

1991-420 John L. Chick

1991-421 John L. Chick

1991-424 T. G. Bennett

1991-427 Leslie Ebanks

1991-428 Leslie Ebanks

1991-429 Leslie Ebanks

1991-434 Roy O'Conor c/o Draper & Kramer, Inc.

Real Estate Tax Division

1991-438 Pebble Creek/Fruitland Associates

1991-439 Pebble Creek/Fruitland Associates

1991-440 Pebble Creek/Fruitland Associates

1991-441 Pebble Creek/Fruitland Associates

1991-443 HFC Commercial Realty, Inc.

c/o James Moore & Co.

1991-445 Ralph V. and Clara B. Renn

1991-446 Ralph V. and Clara B. Renn

1991-447 Patricia Moran

1991-449 Jim C. Hutto

1991-450 Dennis G. Bebber

1991-453 Arlie G. Rowe

1991-454 Richard Sullivan

1991-455 William R. Tschida

1991-464 Ted E. Moore

1991-465 Ed Joyner

1991-467 Warren E. Dearborn

1991-468 Warren E. Dearborn

1991-469 Warren E. Dearborn

1991-470 Warren E. Dearborn

1991-471 Warren E. Dearborn

1991-472 Ross E. Van Dellen

1991-475 Dye-Roper Partnership

1991-476 Marion P. Sherwood

1991-477 Russell Lee Morgan

1991-478 Charles E. and Joie W. Crane

1991-479 Louis J. Formato

1991-481 George I. and Beatrice P. Livingston, Sr.

1991-482 Clete Huhn

1991-483 Charles Sendelbach

1991-486 Hospice of Lake and Sumter, Inc.

1991-488 Jack A. and Merle L. Davis

1991-490 Cdr. and Mrs. Thomas F. Dougherty, Jr., USN Ret.

1991-491 Draper and Kramer, Inc.

1991-493 Nicholas Roth

1991-495 Margaret M. McGavock

1991-496 Pennbrooke LTD.

1991-497 Pennbrooke LTD.

1991-498 Ruth Rogers

1991-499 Robert J. Lawrence

1991-500 Robert J. Lawrence

1991-501 Fred Breuche

1991-503 Carl R. Ludecke, Realtor for Balfriet Verderber

1991-507 Muni Padmanabh

1991-508 Walling Mercantile Company, Inc.

d/b/a Beache's Western Store

1991-509 Mrs. Carl W. Rogers

1991-510 Kathleen Dvorak

1991-511 NRG/Recovery Group Inc.

a/k/a Ogden Martin Systems of Lake, Inc.

1991-512 J. Mark Sutherland Homes, Inc.

1991-513 George A. Patterson

1991-514 Gerald D. Norton

1991-515 D. H. Yale

1991-517 McNell Real Estate

1991-518 McNell Real Estate

1991-521 Wilder Corp. of Delaware

d/b/a Blue Parrot Camping Park



1991-522 Wilder Corp. of Delaware

d/b/a Blue Parrot Camping Park

1991-530 Lakeland Motel Inv., Inc.

1991-531 Lakeland Motel Inv., Inc.

1991-532 Lakeland Motel Inv., Inc.

1991-533 Lakeland Motel Inv., Inc.

1991-534 Lakeland Motel Inv., Inc.

1991-535 Van Allen Properties, Inc.

1991-536 Meritor Savings

1991-538 Eric H. Coe, M.D.

1991-540 Eric H. Coe, M.D.

1991-542 Eric H. Coe, M.D.

1991-543 Eric H. Coe, M.D.

1991-550 Hildegard Sender

1991-551 Hildegard Sender

1991-552 Hildegard Sender

1991-553 Hildegard Sender

1991-554 Hildegard Sender



HOMESTEAD EXEMPTIONS

Petition #1991-184 William J. Byars

Mr. Havill informed the Board that the applicant did not meet the criteria for legal residency at the time the application was made.

Mr. Clayton H. Blanchard, Jr., Attorney, appeared before the Board with Mr. William J. Byars and stated that Mr. Byars was not aware of the Florida Statutes regarding the need for a Florida Driver's License and Florida plates on his automobile. Mr. Blanchard stated that the applicant has been a permanent resident at 20319 Gator Road, Altoona, since 1986; at which time, Mr. Blanchard presented a Declaration of Domicile and a petition signed by ten people affirming that Mr. Byars has been a resident since 1988.

On a motion by Commr. Hanson, seconded by Commr. Bakich and carried unanimously, the Board upheld the recommendation of the Property Appraiser and denied the application for homestead.

Petition 1991-364 Alta Wehnert

Mr. Havill informed the Board that the applicant's petition was postponed at the October 2, 1991 meeting until further information could be obtained regarding her legal residency. Mr. Havill stated that upon review of information provided, the applicant qualifies as a legal resident but did not take occupancy of the house until February 1991 due to her husband's illness.

Mr. Havill recommended that the Board approve the application for homestead.

On a motion by Commr. Bakich, seconded by Commr. Hart and carried unanimously, the Board upheld the recommendation of the Property Appraiser and approved the application for homestead.

COMMISSIONERS

Dr. Jerry Smith had to leave the meeting, due to a prior commitment.

Petition #1991-430 John R. and Kitty June Maholick

Mr. Havill informed the Board that the applicant was denied homestead at the October 2, 1991 meeting, and is before the Board today, at the request of Ms. Hart, for further review.

Ms. Hart stated that it is her recommendation that this petition should be approved in light of the way the cases were being reviewed at the October 2, 1991 meeting, and to be consistent with previously approved cases.

On a motion by Ms. Hart, seconded by Commr. Hanson, for the purpose of discussion, and carried unanimously, the Board approved the request to reconsider Petition #1991-430.

Mr. Havill recommended that the Board approve the application for homestead.

On a motion by Ms. Hart, seconded by Commr. Hanson and carried unanimously, the Board upheld the recommendation of the Property Appraiser and approved the application for homestead.

Petition 1991-433 Margaret McDermott

Mr. Havill informed the Board that the application for homestead was filed on August 26, 1991; at which time, she did not have a Florida Driver's License.

Ms. Margaret McDermott appeared before the Board and stated that she now has a Florida Driver's License and has a Florida plate on her automobile.

Mr. Havill recommended that the Board deny the application for homestead.

On a motion by Commr. Bakich, seconded by Commr. Hanson and carried unanimously, the Board upheld the recommendation of the Property Appraiser and denied the application for homestead.

Petition #1991-548 Richard A. Austin

Mr. Havill informed the Board that the home is owned by Chopper's Unlimited, a partnership between Mr. Austin and his wife. Mr. Havill stated that Mr. Austin is not eligible for the exemption because of Section 620.685 Florida Statutes.

Mr. and Mrs. Richard A. Austin appeared before the Board and stated that this property is their legal residence, and they both have a Florida Driver's License and are registered to vote. Mr. Austin presented a legal opinion, in letter form, from Mr. Steven Richey, Attorney, at which time, he reviewed the contents of said letter.

Mr. Gaylord A. Wood, Jr., Attorney, stated that there are four requirements that must be meet as set forth in Florida Statutes, one of which is the applicant must have legal title or beneficial title in equity to real estate. Discussion occurred, at this time, regarding Mr. Austin's limited partnership.

On a motion by Commr. Bakich, seconded by Ms. Hart and carried unanimously, the Board upheld the recommendation of the Property Appraiser and denied the application for homestead.

Petition #1991-273 John J. and Ruth C. Mahler

Mr. Havill informed the Board that the applicants did not meet the criteria for legal residency as of January 1, 1991.

Mrs. Ruth Mahler appeared before the Board and stated that her husband had a stroke and they returned to Michigan a month after purchasing the house. She stated that they now have their Florida Driver's Licenses and are registered to vote in Lake County.

Mr. Havill recommended that the Board deny the application for homestead.

On a motion by Commr. Hanson, seconded by Ms. Hart and carried unanimously, the upheld the recommendation of the Property Appraiser and denied the application for homestead.

Petition #1991-558 Dick and Leslie Hunt

Mr. Havill informed the Board that this application concerns a piece of property known as the Last Resort Fish Camp. Mr. Havill stated that the applicants meet the qualifications for homestead but presented an unsigned copy of the lease, and have not provided requested documents and information.

Mrs. Leslie Hunt appeared before the Board and stated that the requested documents, which were requested by the Property Appraiser's office, were hand delivered on July 2, 1991, and it was her understanding that they were sent to the Property Appraiser's Attorney. She stated that the documents delivered on July 2, 1991 included an assignment dated August 2, 1990. At this time, Ms. Hunt read the assignment and present a copy to Mr. Gaylord A. Wood, Jr., Attorney.

Mr. Havill recommended that the Board approve the application for homestead.

On a motion by Commr. Bakich, seconded by Commr. Hanson and carried unanimously, the Board upheld the recommendation of the Property Appraiser and approved the application for homestead.

PROPERTY ASSESSMENTS

Petition #1991-555 Lloyd Atkins, Jr.

Mr. Havill informed the Board that the applicant is appealing the assessed value of his property, which is $215,000.00. The property is located on Sylvan Shores Point and consists of 1.3 acres of land. He stated that the applicant's estimate of the fair market value is $185,000.00 as of January 1, 1991. Mr. Havill stated that a reevaluation was made on all waterfront property on Lake Gertrude for the purpose of adjusting all assessments closer to market value and/or to correct any inequitable assessments, and feels the applicant is not objecting to the assessed value of his homestead but is objecting to the 44% increase over last year's assessment.

Mr. Lloyd Atkins, Jr. appeared before the Board and stated that his home is on a non-county maintained road and the

comparables made by Mr. Havill are on county maintained roads. Mr. Atkins stated that fifteen feet of his 165 feet of waterfront is for drainage purposes; therefore, he is asking for an equitable land assessment of $92,880.00, and not the Property Appraiser's assessment of $104,672.00.

On a motion by Commr. Bakich, seconded by Ms. Hart and carried unanimously, the Board upheld the recommendation of the Property Appraiser and approved the assessment in the amount of $215,000.00.

Petition #1991-436 Carolyn D. Wernimont

Ms. Carolyn D. Wernimont appeared before the Board and stated that she does not disagree with the assessment of her property and feels the values are there, but every piece of property on the waterfront is not prime property. She suggested that the Board, in cases of large increases such as hers, allow for an adjustment time, over a period of three or four years, giving the property owner a chance to cope with the increases.

On a motion by Commr. Bakich, seconded by Commr. Hanson and carried unanimously, the Board upheld the recommendation of the Property Appraiser and approved the assessment in the amount of $302,696.00.

Petition #1991-546 Erika M. Jelsma

Mrs. Erika M. Jelsma appeared before the Board and stated that her request is for total exemption due to the fact that her husband was a disabled veteran.

Mr. Havill informed the Board that Mrs. Jelsma's husband passed away a few months ago and had a total and permanent service connected disability. Under Chapter 196.081 Florida Statutes, a veteran with total and permanent service connected disability receives total exemption on his home for all ad valorem taxes, and his widow is entitled to the total exemption if she remains in the home and does not remarry. He stated that Mrs. Jelsma's request is for next year as she is automatically receiving a total exemption this year. He stated that the homestead was titled in the name of

Richard Jelsma, but through a pre-nuptial agreement, Mrs. Jelsma received a life estate to the home.

Mrs. Jelsma presented a document which conveyed the property to her on April 7, 1985 by her husband. She stated that she is aware that she is receiving the exemption this year and would appreciate the Board taking a stand on this issue for future years. Mr. Havill stated that Mrs. Jelsma will receive total exemption for this year and requested that the Board make a motion which states that the appraisal is correct on the applicant's property for this year.

On a motion by Commr Bakich, seconded by Commr. Hanson and carried unanimously, the Board upheld the recommendation of the Property Appraiser and approved the assessment on the property in question.

Petition #1991-382 Dads for Boys Youth Adventure Camp

Mr. Havill informed the Board that Dads for Boys Youth Adventure Camp filed for tax exemption and, after the Attorney's review, it was determined that they did not qualify for the exempt status due to the purpose for which the property is being used, if it is charitable and if it is the predominant use.

Ms. JoAnn Jacquart, Treasurer of the Board of Directors for the Dads for Boys Youth Adventure Camp, appeared before the Board and stated that Dads for Boys places boys, from single parent homes, with a positive male role model. She stated that the property was purchased for the purpose of initiating and bonding the relationship between the boys and dads that are matched, and they provide camping weekends. She stated that there are no buildings on the property, at this time, but they do have pre-approval to build log cabins, small rustic cabins, and a main lodge. They are presently using tents and providing a once a month camp out. She stated that the only use for the property is for the kids.

Mr. Gaylord A. Wood, Jr., Attorney, stated that the five categories in which an organization must fall to meet the exempt

status are scientific, literary, religious, charitable, and educational. Discussion occurred regarding this being a charitable organization, with Ms. Jacquart stating that this is definitely a charitable organization.

Mr. Havill stated that he would support the Board's decision should they decide to approve this request for exemption.

On a motion by Commr. Bakich, seconded by Commr. Hanson and carried unanimously, the Board approved the application for tax exempt status.

AGRICULTURAL CLASSIFICATION

Petition #1991-392 Dennis E. and Carol J. Malet

Mr. Havill informed the Board that the applicants are applying for agricultural classification but have only five (5) acres of planted pines and do not meet the requirement for agricultural classification. A tree farm must consist of a minimum of ten (10) acres with 700 - 800 trees per acre planted.

Mr. Dennis E. Malet appeared before the Board and stated that he filed to change the zoning of his property to an agricultural classification for the purpose of planting the pine trees on his nine and one-half (9 1/2) acres. He stated that he then filed for an agricultural classification with the Property Appraiser's office, at which time, he was denied. Mr. Malet stated that he questions why he was denied an agricultural classification from the Property Appraiser.

On a motion by Ms. Hart, seconded by Commr. Hanson and carried, the Board upheld the recommendation of the Property Appraiser and denied the application for agricultural classification.

Commr. Bakich was not present for the discussion or vote.

Petition #1991-393 Richard G. and Nellie K. Earls

Mr. Havill informed the Board that the applicant did not file for agricultural classification until August 26, 1991.

No one present wished to discuss this issue with the Board.

On a motion by Commr. Hanson, seconded by Ms. Hart and carried, the Board upheld the recommendation of the Property Appraiser and denied application for agricultural classification.

Commr. Bakich was not present for the vote.

Petition #1991-394 Glenn R. Rogers

Mr. Havill informed the Board that the applicant applied for a commercial citrus/agricultural classification. Inspection of said property indicated an abandoned grove with no activity to show reset activity, therefore, did not meet criteria for a commercial citrus/agricultural classification.

Mr. James Thalan, representing the applicant, appeared before the Board and stated that the applicant has every intention of planting the property in grove. He stated that the applicant owns forty (40) acres along Highway 44 and the property in question is contiguous to that forty (40) acres.

On a motion by Commr. Hanson, seconded by Ms. Hart and carried, the Board upheld the recommendation of the Property Appraiser and denied application for agricultural classification.

Commr. Bakich was not present for the discussion or vote.

Petition #1991-396 W. L. Broadaway

Petition #1991-397 W. L. Broadaway

Petition #1991-398 W. L. Broadaway

Petition #1991-399 W. L. Broadaway

Petition #1991-400 W. L. Broadaway

Petition #1991-401 W. L. Broadaway

Mr. Havill informed the Board that Mr. Broadaway is representing the Indian Lake Fruit Company. He stated that Indian Lake Fruit Company took title to said property in 1990 and the 1990 tax bill reflected an agricultural value because the prior owner had green belt. The applicant did not file for agricultural classification until August 28, 1991.

Mr. and Mrs. Broadaway appeared before the Board and stated that they owned the property in 1990 under the name of Indian Lake

Fruit Company and have since changed the name on the title to W. L. Broadaway.

Mr. Havill recommended that the Board approve the application for agricultural classification on all of the above petitions.

On a motion by Ms. Hart, seconded by Commr. Hanson and carried, the Board upheld the recommendation of the Property Appraiser and approved applications for agricultural classification.

Commr. Bakich was not present for the discussion or vote.

RECESS AND REASSEMBLY

The Chairman announced the Board would take a five minute recess.

PROPERTY ASSESSMENTS

Petition #1991-405 James C. Hickman

Mr. Havill informed the Board that the applicant's property is located in a secluded neighborhood on Lake Griffin, and is assessed at $79,361.00.

Mr. James C. Hickman appeared before the Board and stated that his taxes have increased tremendously over the last few years, and there are discrepancies in the property assessments around the subdivision. He stated that last year his assessment increased by $18,000.00, when other properties in the area increased a maximum of $9,000.00.

Mr. Havill directed his staff to review the entire area for next year.

On a motion by Commr. Bakich, seconded by Ms. Hart and carried unanimously, the Board upheld the recommendation of the Property Appraiser and approved the assessment in the amount of $79,361.00.

AGRICULTURAL CLASSIFICATION

Petition #1991-406 W. W. Jasper

Mr. Havill informed the Board that the applicant does not qualify for agricultural classification due to the fact that he has planted four and one-half (4 1/2) acres of pine trees on his property and the qualification is a minimum of ten (10) acres.

No one present wished to discuss this issue with the Board.

On a motion by Commr. Bakich, seconded by Commr. Hanson and carried unanimously, the Board upheld the recommendation of the Property Appraiser and denied the application for agricultural classification.

Petition #1991-408 and Petition #1991-409 Donald Meikle

Mr. Havill informed the Board that the applicant returned his agricultural renewal card after the March 1, 1990 deadline, but that agriculture would have been approved if he had filed on time.

Mr. Havill recommended that the Board approve the application for agricultural classification.

Mr. Donald Meikle was present to address questions presented by the Board.

On a motion by Commr. Bakich, seconded by Ms. Hart and carried unanimously, the Board upheld the recommendation of the Property Appraiser and approved the agricultural classification.

PROPERTY ASSESSMENTS

Petition #1991-410 Addison D. and Millicent A. Southwick

Mr. Havill informed the Board that the applicants are appealing the assessed value of their property in Lake Frances Estates. He stated that the property is assessed at $49,988.00, which is approximately $10,000.00 less than they paid for it in 1990. He stated that the applicants feel that the presence of a city storm drain has decreased the value of the subject property.

Mrs. Southwick appeared before the Board and stated that the property was landscaped beautifully with no signs of a culvert at the time the property was purchased. Since that time, a culvert and a city storm drain have been added to her property to accommodate storm water drainage.

Mr. Frank Royce, Property Appraiser's Office, stated that a $4,000.00 adjustment has been made to the assessment, due to the culvert problem.

On a motion by Commr. Bakich, seconded by Commr. Hanson and carried unanimously, the Board approved the recommendation of the

Property Appraiser and approved the assessment in the amount of $49,988.00.

Petition #1991-414 Betty Seidle

Mr. Havill informed the Board that the applicant is appealing the assessed value of her property, which was assessed at $48,000.00 and has been adjusted to $34,020.00.

No one present wished to discuss this issue with the Board.

Mr. Havill recommended that the Board approve the assessment as stated.

On a motion by Commr. Hanson, seconded by Commr. Bakich and carried unanimously, the Board upheld the recommendation of the Property Appraiser and approved the assessment in the amount of $34,020.00.

Petition #1991-415 Betty Seidle

Mr. Havill informed the Board that the applicant is appealing the assessed value of her property, which fronts on State Road 561, and was purchased by the applicant for the purpose of increasing the size of the adjoining property that they own. Mr. Havill stated that the property is assessed at $1,640.00, which is fair and just.

No one present wished to discuss this issue with the Board.

On a motion by Ms. Hart, seconded by Commr. Hanson and carried unanimously, the Board upheld the recommendation of the Property Appraiser and approved the assessment in the amount of $1,640.00.

Petition #1991-416 Betty Seidle

Mr. Havill informed the Board that the applicant is appealing the assessed value of her property, which was assessed at $8,000.00 and has been adjusted to $1,840.00. He stated that the assessment is fair and just.

No one present wished to discuss this issue with the Board.

On a motion by Commr. Bakich, seconded by Commr. Hanson and carried unanimously, the Board upheld the recommendation of the Property Appraiser and approved the assessment in the amount of $1,840.00.

AGRICULTURAL CLASSIFICATION

Petition #1991-418 Marino Sperandeo

Mr. Havill informed the Board that the applicant filed for a agricultural classification on September 4, 1991.

No one present wished to discuss this issue with the Board.

On a motion by Commr. Hanson, seconded by Ms. Hart and carried unanimously, the Board upheld the recommendation of the Property Appraiser and denied the application for agricultural classification.

PROPERTY ASSESSMENTS

Petition #1991-419 Stephen R. Haas

Mr. Havill informed the Board that the applicant is appealing the assessed value of his property, which has access to Lake Gertrude. He stated that the property is assessed at $71,080.00 and is listed on the market for sale at $99,000.00. He stated the applicant feels the property is worth $72,000.00.

Mr. Stephen R. Haas appeared before the Board and stated that his home is insured for $70,000.00, which includes coverage on the contents. He stated that he does not feel he should be assessed full market value because his property has building restrictions.

Mr. Havill stated that the area will be reevaluated for next year.

On a motion by Commr. Hanson, seconded by Ms. Hart and carried unanimously, the Board upheld the recommendation of the Property Appraiser and approved the assessment in the amount of $71,080.00.

Petition #1991-422 James S. Rhodes

Mr. Havill informed the Board that the applicant is appealing the assessed value of his property, which is located on a spring fed canal into Lake Harris, and is assessed at $114,672.00. Mr. Havill stated that the assessment is fair and just.

No one present wished to discuss this issue with the Board.

On a motion by Ms. Hart, seconded by Commr. Hanson and carried unanimously, the Board upheld the recommendation of the Property Appraiser and approved the assessment in the amount of $114,672.00.

Petition #1991-423 Maxwell and Irene D. Johnson

Mr. Havill informed the Board that the applicants are appealing the back assessments for 1988 and 1989, in the amount of $9,670.00, for each year. It was discovered in 1990 that the house was assessed on another parcel for the two previous years, and the error has been corrected. He stated that the applicants are now being back assessed three years on the difference between what the land was assessed for and the added value of the residence. He stated that the applicants do not feel that the assessed value for 1988 and 1989 is correct.

Rev. and Mrs. Maxwell Johnson appeared before the Board and stated that the property was renovated in 1990, for a cost of $15,000.00. In 1988 the Department of Housing and Urban Development rented the property for them until a time in 1988 that it was determined, by the Department of Housing and Urban Development, that the property was unfit to rent due to dilapidated and unsafe conditions. Mrs. Johnson stated that they considered burning the residence down but reconsidered when they learned that the house is located on one-half of lot 9 and one-half of lot 10. Mrs. Johnson stated that she does not understand how the property can be back assessed based on the renovations that have taken place in 1990.

Rev. Johnson stated that the property was unfit for human habitation during 1988 and 1989; at which time, it was decided that the house was structurally sound, but had to be renovated from the foundation to the roof. The home was not rented during the 1988 and 1989 period.

Mr. Havill recommended that the assessment of $9,670.00 per year be adjusted for back assessment to $5,000.00 per year for 1988 and 1989 on the structure only.

On a motion by Commr. Bakich, seconded by Ms. Hart and carried unanimously, the Board approved the assessment of $4,000.00 per year for back assessment for 1988 and 1989 on the structure.





Petition #1991-425 Latishia Murphy

Mr. Havill informed the Board that the applicant is appealing the assessed value of her property, which is a five (5) acre lot and is assessed at $30,000.00. Mr. Havill reviewed comparables and stated that the assessment is fair and just.

No one present wished to discuss this issue with the Board.

On a motion by Commr. Hanson, seconded by Ms. Hart and carried, the Board upheld the recommendation of the Property Appraiser and approved the assessment in the amount of $30,000.00.

Commr. Bakich was not present for the vote.

RECESS AND REASSEMBLY

At 11:50 a.m. the Chairman announced that the Board would take a five minute recess.

Petition #1991-426 Monroe R. Wilkes

Mr. Havill informed the Board that the applicant purchased the property for $63,000.00 and added $9,000.00 in improvements, for a total property value of $72,000.00. He stated that the property is assessed at $64,209.00 and is a fair and just assessment.

Mr. Monroe R. Wilkes appeared before the Board to object to the increase in his assessment within eighteen (18) months of purchase and the inequity of the system.

Mr. Havill's staff indicated that the property is located in Orange Blossom Gardens and is comparable to other assessments in the area.

On a motion by Commr. Bakich, seconded by Commr. Hanson and carried unanimously, the Board upheld the recommendation of the Property Appraiser and approved the assessment in the amount of $64,209.00.

Petition #1991-437 Charles O. and Lois A. Farnsworth

Mr. Havill informed the Board that the applicants are appealing the assessed value of their property in Orange Blossom Gardens. He stated that their property is assessed at $61,806.00, and was purchased two years ago for $77,500.00. Mr. Havill stated that there are some inequities in Orange Blossom Gardens that have

incorrect land values and are being corrected on the 1992 tax roll. Mr. Havill discussed comparables and stated that the assessment is fair and just.

Mr. Charles O. Farnsworth appeared before the Board and stated that the purchase price of $77,500.00 included furniture and appliances. He presented comparables showing assessed values much lower than his property.

The Property Appraiser's staff indicated that the comparables that Mr. Farnsworth has presented were wrongly assessed as inside lots and are being adjusted; therefore, they are equal in value to his property.

Mrs. Lois A. Farnsworth appeared before the Board and stated that they paid the excess assessment last year and were told that the inequity would be taken care of this year. She stated that the current tax bill is still in excess of surrounding neighbors by several hundred dollars.

The Property Appraiser's office indicated that Mr. Farnsworth is using comparables on last year's assessment roll.

Mr. Havill recommended that the Board lower the assessment to $55,000.00 for 1991 only.

On a motion by Ms. Hart, seconded by Commr. Bakich and carried unanimously, the Board upheld the recommendation of the Property Appraiser and approved the lower assessment, in the amount of $55,000.00, for 1991 only.

Petition 1991-442 Tony Morris

Commr. Hanson informed the Board that she is abstaining from voting on this issue due to a conflict of interest involving property owned by Mrs. Barbara Morris, wife of the petitioner, with Form 8B being filed pursuant to Section 112.3143, Florida Statutes.

Mr. Havill informed the Board that the applicant is appealing the assessed value on property known as Orange Hill Estates in the amount of $49,518.00.

Mr. Tony Morris appeared before the Board and stated that he has an ownership interest in all lots in Orange Hill Estates, with

the exception of lots owned by Mrs. Barbara Morris. Mrs. Morris stated that they have power of attorney for all of the lots.

Mr. Frank Driggers, Property Appraiser's office, addressed the issues regarding the property and stated that Mr. Morris is appealing the entire subdivision. He stated that Mr. Morris bought the entire subdivision in 1990 for $76,500.00; at which time, it was over grown and roads were barely recognizable. He stated that Mr. Morris recorded a lengthy and detailed declaration of restrictions in August 1990 and, based on the information available, the assessed value of the property in Mr. Morris' name only is fair and just.

After discussion regarding the number of building permits involved, Mr. Morris stated that he would consider $8,800.00 per buildable lot a fair assessment.

On a motion by Commr. Bakich, seconded by Ms. Hart and carried, the Board approved the assessment of $8,800.00 per buildable lot.

Commr. Hanson abstained from voting due to a conflict of interest.

AGRICULTURAL CLASSIFICATION

Petition #1991-444 Peggy Dascher

Mr. Havill informed the Board that the applicant has never filed an application for an agricultural classification on this property.

Ms. Peggy Dascher appeared before the Board and stated that the property was purchased in 1987, and the appraisals have always been $11,160.00. She stated that the 1991 assessment was in the amount of $144,726.00.

The Property Appraiser's staff informed the Board that the property is agricultural classification but, after an reevaluation was done in 1991, a readjustment was made to the higher assessment due to the fact that the lot was vacant and there was no agricultural classification on the property. It was noted that the

applicant has additional grove property contiguous with this property that has an agricultural classification.

Mr. Havill recommended combining said property with the surrounding property next door and continuing the agricultural classification.

On a motion by Ms. Hart, seconded by Commr. Hanson and carried, the Board upheld the recommendation of the Property Appraiser and approved combining the property with adjacent property and continuing the agricultural classification.

Commr. Bakich was not present for the discussion or vote.

PROPERTY ASSESSMENTS

Petition #1991-448 Louis and Matilda Hodal

Mr. Havill informed the Board that the applicants are appealing the assessed value of their block home in an area that is predominantly a mobile home area. He stated that an unlawfully parked mobile home in front of Mr. Hodal's property, since May 1991, is the basis of his argument to lower his property assessment in the amount of $46,378.00. He stated that Mr. Hodal purchased the land in 1986 for $6,000.00. Mr. Havill presented comparables and stated that the assessment is fair and just.

Mr. Louis Hodal appeared before the Board to discuss the issues of location and the unlawfully parked trailer, which is lowering the value of his property.

Mr. Hodal was informed that the unlawfully parked trailer falls under the jurisdiction of Code Enforcement, with Commr. Hanson stating that staff will work with Code Enforcement regarding the removal of the trailer.

On a motion by Ms. Hart, seconded by Commr. Hanson and carried, the Board upheld the recommendation of the Property Appraiser and approved the assessment in the amount of $46,378.00.

Commr. Bakich was not present for the discussion and vote.







Petition #1991-451 Derrick and Olivia Whittaker

Mr. Havill informed the Board that the applicant is appealing his assessment in the amount of $33,750.00. He discussed comparables and stated that the assessment is fair and just.

Mr. Havill stated that Mr. Whittaker has lost the agricultural classification, which was on the property prior to Mr. Whittaker purchasing the property.

Mr. Derrick Whittaker appeared before the Board to discuss the large increase in his assessment over last year, stating that he assumed that the agricultural classification would remain on the property. He stated that he intends to put a structure on the property and continue some type of agricultural use on a portion of the property.

On a motion by Ms. Hart, seconded by Commr. Hanson and carried, the Board upheld the recommendation of the Property Appraiser and approved the assessment in the amount of $33,750.00.

Commr. Bakich was not present for the discussion or vote.

Petition #1991-452 W. A. Milton, Jr.-Grand Island Cemetery, Inc.

Mr. Havill informed the Board that the Grand Island Cemetery, Inc. has filed for a charitable tax exemption. He stated that, at this time, it does not appear that they will qualify for the tax exempt status.

Judge W. A. Milton, Jr, Attorney, representing Grand Island Cemetery, Inc. as their attorney, a member of the Board of Directors, and an honorary member of the Grand Island Community Club, Inc., appeared before the Board to address this issue. He stated that both clubs are non-profit organizations chartered by the State of Florida. Judge Milton stated that Grand Island Cemetery, Inc. operates a cemetery, and is treated as a charitable pioneer cemetery, protecting and preserving the cemetery and the graves of the pioneers of Lake County. He stated that the club building was acquired by Grand Island Cemetery, Inc. on October 1, 1991.

Mr. Gaylord A. Wood, Jr., Attorney, stated Section 196.1986 Florida Statutes provides an exemption for community centers. At this time, Mr. Wood read the statute and discussion occurred regarding the status of the building.

Judge Milton stated that the only time the building is used for purposes other than charitable purposes is when the building is used as a polling place for Precinct 8 of Lake County every other year. The Grand Island Community Club, consisting of about 40 members and friends, raises approximately $1,500.00 a year to maintain the building and the cemetery.

Commr. Bailey recommended that the Board grant the charitable exemption for this year, with a review made each year on the exempt status.

Commr. Hanson made a motion, which was seconded by Ms. Hart for purposes of discussion, to approve the charitable tax exempt status, with a review to be made each year.

Ms. Annette Star Lustgarten, County Attorney, stated that Chapter 196, Section 196.1986 requires that the structure be a single general-purpose structure owned and operated by a private, non-profit organization; used predominantly for education, literary, scientific, religious, or charitable purposes; no alcoholic beverages are to be served or consumed on the premises; and it must be generally opened and available for use by the public.

The Chairman called for a vote on the motion, which carried.

Commr. Bakich was not present for the discussion or vote.

















Petition #1991-456 Dorine Rose

Petition #1991-457 Dorine Rose

Petition #1991-458 Dorine Rose

Petition #1991-459 Dorine Rose

Petition #1991-460 Dorine Rose

Petition #1991-461 Dorine Rose

Petition #1991-462 Dorine Rose

Petition #1991-463 Dorine Rose

Mr. Havill informed the Board that the applicant is appealing the assessed value on a number of rental units which the applicant purchased in 1989 in the Orange Brook Subdivision. He stated that all of the assessed values for 1991 are under the purchase prices in 1989 and are assessed at approximately $50,000.00 for each unit. The applicant states that she is having difficulty renting and collecting rent from the units. Mr. Havill stated that the assessments are fair and just.

No one present wished to discuss this issue with the Board.

On a motion by Commr. Hanson, seconded by Ms. Hart and carried, the Board upheld the recommendation of the Property Appraiser and approved the assessments as follows:

Petition #1991-456 Dorine Rose $50,115.00

Petition #1991-457 Dorine Rose $49,694.00

Petition #1991-458 Dorine Rose $51,051.00

Petition #1991-459 Dorine Rose $51,601.00

Petition #1991-460 Dorine Rose $53,514.00

Petition #1991-461 Dorine Rose $49,864.00

Petition #1991-462 Dorine Rose $45,000.00

Petition #1991-463 Dorine Rose $51,190.00



AGRICULTURAL CLASSIFICATION

Petition #1991-487 Dixie Royal, Jr.

Mr. Havill informed the Board that the property is 5.79 acres located on Lakeshore Drive between Mt. Dora and Tavares. He stated that the property had an agricultural classification in prior years but the agricultural classification was removed this year, resulting in an increase in the assessment to $258,780.00. The property is currently listed on the market for $450,000.00. He stated that, in 1989, the weeds were cut for hay and were cut again

in September 1990. The applicant is requesting a agricultural classification.

Mr. Dixie Royal, Jr. appeared before the Board and stated that his family has been farming in Lake County for four (4) generations, and he has been farming for over thirty-five (35) years. He stated he has replanted approximately 106 acres of orange groves due to the freeze, but it is impossible for the grove owners to replant all of their groves. He stated that his increase in taxes on this property is 1,000%.

On a motion by Commr. Hanson, seconded by Ms. Hart and carried, the Board approved the application for agricultural classification.

Commr. Bakich was not present for the discussion or vote.

RECESS AND REASSEMBLY

At 1:35 p.m., the Chairman announced that the Board would recess and reconvene at 1:50 p.m.

Petition #1991-466 Green Thumb Garden Center Corp.

Mr. Havill informed the Board that the applicant is appealing the assessed value of his property located in an east Umatilla subdivision. He owns forty-five (45) lots in an undeveloped portion of the subdivision and feels the fair market value is $5,069.00. He stated that the assessment has been adjusted, and the adjusted assessment of $20,100.00 is fair and just.

No one present wished to discuss this issue with the Board.

On a motion by Commr. Bakich, seconded by Ms. Hart and carried, the Board upheld the recommendation of the Property Appraiser and approved the assessment, in the amount of $20,100.00.

Commr. Hanson was not present for the vote.

Petition #1991-473 Roger Robson

Mr. Havill informed the Board that the applicant is appealing the assessment of $48,696.00 on his mobile home on 18.14 acres in Groveland Farms subdivision. He stated that the applicant paid $37,000.00 for the property in 1985. Mr. Havill discussed the comparables and stated that the assessment is fair and just.

No one present wished to discuss this issue with the Board.

On a motion by Ms. Hart, seconded by Commr. Bakich and carried, the Board upheld the recommendation of the Property Appraiser and approved the assessment in the amount of $48,696.00.

Commr. Hanson was not present for the vote.

Petition #1991-484 William J. TenHoopen

Mr. Havill informed the Board that the applicant is appealing the assessment of $68,411.00 on his double wide mobile home, on 7.7 acres in the Sorrento area. He stated that the applicant is primarily concerned with the land value increase from 1990 to 1991. Mr. Havill discussed comparables and stated that the land value is now comparable with surrounding parcels, and the assessment is fair and just.

No one present wished to discuss this issue with the Board.

On a motion by Commr. Bakich, seconded by Ms. Hart and carried, the Board approved the recommendation of the Property Appraiser and approved the assessment in the amount of $68,411.00.

Commr. Hanson was not present for the vote.

Petition #1991-480 Daryl D. Larson

Mr. Havill informed the Board that the applicant is appealing the assessed value of his property in Margaree Gardens Subdivision, on the Clermont Chain of Lakes. The lot was purchased in October 1988 by Mr. Larson for $130,000.00. Mr. Havill reviewed qualities of the custom designed home, which is on the market at this time for $1,200,000.00. He stated that the assessed value of $663,506.00 is fair and just.

Mr. Leonard Baird, Attorney, representing Daryl D. Larson, appeared before the Board to discuss this issue. He presented comparables of homes of equal size and quality, one of which is assessed at $215,272.00 for approximately 4,000 square feet. He stated that the assessed value for 1990 on Mr. Larson's home was $279,060.00 compared to the assessed value for 1991 in the amount of $663,506.00. Mr. Baird stated that the assessed value of Mr. Larson's home came as a direct result of a newspaper article which

appeared in the Orlando Sentinel. Mr. Baird further stated that Mr. Larson has a mortgage on the property for $435,000.00 pursuant to an appraisal report prepared in 1989 by an Orlando firm which listed the appraisal in the amount of $550,000.00. Mr. Baird stated that a fair market value of the property would be $500,000.00.

Mr. Mike McLain, Property Appraiser's Office, stated that two permits were taken out in 1990 for a screen enclosure and a boat house. At that time, the property was visually assessed, resulting in the increase in the assessment.

On a motion by Commr. Bakich, seconded by Ms. Hart and carried, the Board approved to lower the assessment on this property to the appraised value, in 1989, in the amount of $550,000.00, and Mr. Larson will provide a copy of the appraisal to the Property Appraiser's office.

Commr. Hanson was not present for the discussion or vote.

Petition #1991-484 Bobbie Hull

Mr. Havill informed the Board that the applicant is appealing the assessment of $21,021.00 on his oversized lot in the Country Club View Subdivision.

Mr. Bobbie Hull appeared before the Board and presented an affidavit by Ms. Rosemary Purden, who is a partner in the partnership that owns Silver Lake Estates County Club View Subdivision, supporting the fact that an exchange of property took place exchanging Lot 48 for Lot 49. He stated that the three (3) remaining lots in the subdivision have been assessed for $40,177.00 or $13,000.00 each and feels a fair assessment for his lot would also be $13,000.00. He further stated that the adjusted assessment on Lot 48 for 1990 was $9,267.00.

Mr. Havill presented comparables of lots that have previously sold and stated that a multiplier was used to reduce the value of the 80' drainage easement, resulting in an assessment of $21,021.00, which is fair and just.

On a motion by Commr. Bakich and seconded by Ms. Hart, the Board approved to lower the assessment on this property in the amount of $18,000.00.

Commr. Hanson was not present for the discussion or vote.

Petition #1991-485 Revest II, Inc.

Mr. Havill informed the Board that the applicant is appealing the assessment of his property, in the amount of $19,143.00, which is located in the Mt. Plymouth area. He stated that an adjustment has been made, lowering the assessed value from $28,807.00 to $19,143.00, or $10,815.00 per acre, which is equitable per acre with surrounding comparables.

Mr. James Panico, Attorney representing Revest II, Inc., appeared before the Board and stated that this parcel is part of a large parcel of fifty (50) plus acres, but has been separated, for reasons unknown, as a single parcel. He stated that the per acre value at time of purchase in 1988 was $5,200.00 per acre. He indicated there have been no changes since 1988 and the parcel is still part of the larger parcel. The assessed value of the parcel in 1990 was in the amount of $5,460.00.

On a motion by Commr. Bakich, seconded by Ms. Hart and carried unanimously, the Board upheld the recommendation of the Property Appraiser and approved the assessment in the amount of $19,143.00.

COMMISSIONERS

At this time, the Chairman had to leave the meeting for a short time.

AGRICULTURAL CLASSIFICATION

Petition 1991-489 John C. and Sue Cofield

Mr. Havill informed the Board that the applicants failed to file the application for agricultural classification by March 1, 1991, but agricultural would have been approved, if they had filed on time.

No one present wished to discuss this issue with the Board.

Mr. Havill recommended approval of the agricultural classification.

On a motion by Commr. Hanson, seconded by Ms. Hart and carried, the Board upheld the recommendation of the Property Appraiser and approved the agricultural classification.

Commr. Bailey was not present for the vote.

PROPERTY ASSESSMENTS

Petition #1991-494 Anita Daisy Johns

Mr. Havill informed the Board that the applicant is appealing the assessed value of her property, which is zoned C-1 and is known as the Daisy Consignment Shop. He stated that the property was purchased in 1985 for $65,000.00 and is currently appraised for $59,252.00. Discussion occurred regarding four comparables and, of these four, the applicant's property is the only one in commercial use. Mr. Havill stated that the assessment is fair and just.

Ms. Anita Daisy Johns appeared before the Board and stated that she purchased the property in 1985 and, after reviewing the surrounding properties, realized that the purchase price of her property at $65,000.00 was overpriced for the area. She presented comparables of the surrounding properties showing inconsistencies.

Mr. Havill stated that Ms. Johns' lot is much larger than any of the surrounding properties.

Ms. Johns stated that she will obtain legal assistance in her appeal.

Mr. Havill informed Ms. Johns that she may contact the Property Appraiser's office to obtain information regarding the deadline for appeal of her assessment in Circuit Court.

On a motion by Ms. Hart, seconded by Commr. Hanson and carried, the Board upheld the recommendation of the Property Appraiser and approved the assessment in the amount of $59,252.00.

Commr. Bailey was not present for the discussion or vote.

Petition #1991-492 Larry L. and Mary S. Schwartz

Mr. Havill informed the Board that the applicants are appealing the assessed value, in the amount of $48,728.00, on a vacant lot, with Lake Harris frontage in Lake Harris Estates. He stated that this is the only unimproved lot available in Lake

Harris Estates, and the last sale was for $22,000.00 by the current owners in 1975. He stated that the applicant currently has his lot listed on the market for $99,900.00 and the assessment is fair and just.

No one present wished to discuss this issue with the Board.

On a motion by Commr. Bakich, seconded by Ms. Hart and carried unanimously, the Board upheld the recommendation of the Property Appraiser and approved the assessment in the amount of $48,728.00.

Petition #1991-506 Linda Pillows

Mr. Havill informed the Board that the applicant is appealing the assessment, in the amount of $85,600.00, on her property, which is five acres with a concrete block, stucco home. She purchased the property in 1986 for $19,500.00. Mr. Havill presented comparables to this property, and stated that the assessment is fair and just.

Ms. Linda Pillows appeared before the Board and questioned why her property value continues to rise when the county maintained road has not been improved and her services are declining.

On a motion by Commr. Hanson, seconded by Ms. Hart and carried, the Board upheld the recommendation of the Property Appraiser and approved the assessment in the amount of $85,600.00.

Petition #1991-523 CHC V, LTD.

Mr. Havill informed the Board that this issue involves a mobile home park.

Mr. Peter McFarlaine, Attorney, representing CHC V, LTD., known as Lakeside Terrace Mobile Home Park, appeared before the Board and stated that his client mailed a packet of information to Mr. Robbie Ross and presented to the Board a number of documents, including a letter from Mr. Ray Moats, Vice President of the company that owns the mobile home park, a rental real estate income and expense form, a rent breakout, a document from a real estate appraiser and an opinion letter.

Mr. Robbie Ross, Property Appraiser's office, stated that the problem on the property in question is CHC V, Ltd. has decided to

impose a self-imposed obsolescence. He presented comparables and, based upon that information, the assessed value of $10,469.00 per lot, is fair and just.

Mr. McFarlaine stated that the applicant opposes the procedure used in determining the assessment on this property and feels a fair total assessment would be $2,000,000.00. He stated that the assessment went up 22% in 1992, and Mr. Moats' position is that by valuation and comparable the increase is unfair. He stated that the prior qualification that this is a self imposed obsolescence is not true. He stated that the market value of $2,000,000.00 on this mobile home park is not there.

On a motion by Commr. Bakich, seconded by Commr. Hanson and carried unanimously, the Board upheld the recommendation of the Property Appraiser and approved the assessment in the amount of $2,000,000.00.

Petition #1991-504 Thomas Foster

Mr. Havill informed the Board that the applicant is appealing the assessed value of his property known as Sparkey's Fish Camp. He stated the value that has been established recognizes additional intangible items due to sales as a business. He stated that the assessment, in the amount of $133,531.00, is fair and just.

No one present wished to discuss this issue with the Board.

On a motion by Commr. Hanson, seconded by Ms. Hart and carried, the Board upheld the recommendation of the Property Appraiser and approved the assessment in the amount of $133,531.00.

Petition 1991-505 William J. Chidester

Mr. Havill informed the Board that the applicant has a metes and bounds description on a vacant lot. The applicant purchased the property in March 1990 for $45,000.00, and the total assessment on the lot is $37,000.00. Mr. Havill stated that the applicant telephoned the Property Appraiser's office today for the purpose of presenting additional information pertaining to this issue, at which time, he was referred to Ms. Marlene Foran, Deputy Clerk. He

discussed comparables and stated that the assessment is fair and just.

Ms. Marlene Foran, Deputy Clerk, stated that she received a phone call from Mr. William J. Chidester prior to the meeting, at which time, he informed her that the property in question is an unbuildable lot due to the fact that he has been unable to get power lines removed from his property. At this time, his property is being used to house a neighbor's five (5) horses.

No one present wished to address this issue with the Board.

On a motion by Commr. Bakich, seconded by Commr. Hanson and carried unanimously, the Board upheld the recommendation of the Property Appraiser and approved the assessment in the amount of $37,000.00.

Petition 1991-519 Mary Ann Somera

Mr. Havill informed the Board that the applicant is appealing the denial of an agricultural exemption on her assessment on 7.7 acres of lakefront property on Lake Dalhousie. The applicant stated that there is hay and bees on the property, but after a field inspection, it was determined that the property did not qualify for a agricultural classification. He stated the property is assessed at $35,430.00 and feels that the assessment is fair and just.

No one present wished to discuss this issue with the Board.

On a motion by Ms. Hart, seconded by Commr. Hanson and carried, the Board upheld the recommendation of the property appraiser and denied the request for agricultural classification and approved the assessment in the amount of $35,430.00.

Commr. Bakich was not present for the discussion or vote.

Petition #1991-520 Marvin O. Wiffmann

Mr. Havill informed the Board that the applicant is appealing his assessment on a lot in Harbour Hills. He stated that Mr. Wiffmann purchased the property in 1990 for $72,000.00. He discussed comparables and stated that the assessment, in the amount of $58,900.00, is fair and just.

No one present wished to discuss this issue with the Board.

On a motion by Commr. Hanson, seconded by Ms. Hart and carried, the Board upheld the recommendation of the Property Appraiser and approved the assessment in the amount of $58,900.00.

Commr. Bakich was not present for the discussion or vote.

Petition #1991-524 Doan

Petition #1991-525 Doan

Petition #1991-526 Doan

Petition #1991-527 Doan

Petition #1991-529 Doan

Mr. Havill informed the Board that the applicant is appealing the assessed value of his property, which is a vacant industrial/ commercial site between Fruitland Park and Lady Lake and consists of six hundred and sixty-one feet of frontage on Hwy. 441/27. He stated that the land is assessed at $.68 a square foot, for a total of $225,440.00, and miscellaneous at $19,018.00 for a total assessment of $244,458.00. He discussed comparables and stated that the assessment is fair and just.

No one present wished to discuss this issue with the Board.

On a motion by Commr. Hanson, seconded by Ms. Hart and carried, the Board upheld the recommendation of the Property Appraiser and approved the assessment at $244,458.00.

RECESS AND REASSEMBLY

At 3:50 p.m., the Chairman announced that the Board would recess and reconvene at 4:00 p.m.

Petition 1991-537 Eric H. Coe, M.D.

Mr. Havill informed the Board that the applicant is appealing the assessed value on Lot 23 in the Leesburg Birchwood Subdivision, which contains duplexes on every lot in the subdivision. Dr. Coe purchased the property in 1987 for $51,800.00. Mr. Havill stated that the assessment, in the amount of $54,733.00, is comparable to other properties in the subdivision and is fair and just.

No one present wished to discuss this issue with the Board.

On a motion by Commr. Bakich and seconded by Ms. Hart, the Board upheld the recommendation of the Property Appraiser and approved the assessment in the amount of $54,733.00.

Petition #1991-539 Eric H. Coe, M. D.

Mr. Havill informed the Board that the applicant is appealing the assessed value on Lot 11 and Lot 16 in the Birchwood Subdivision. Mr. Havill stated that the assessment, in the amount of $116,385.00 is comparable to other properties in the subdivision and is fair and just.

No one present wished to discuss this issue with the Board.

On a motion by Commr. Bakich, seconded by Commr. Hanson and carried unanimously, the Board upheld the recommendation of the Property Appraiser and approved the assessment in the amount of $116,385.00.

Petition #1991-541 Eric H. Coe, M.D.

Mr. Havill informed the Board that the applicant is appealing the assessed value on Lot 20 and Lot 22 in the Birchwood Subdivision. Mr. Havill stated that the assessment, in the amount of $122,366.00 is comparable to other properties in the subdivision and is fair and just.

No one present wished to discuss this issue with the Board.

On a motion by Ms. Hart, seconded by Commr. Bakich and carried unanimously, the Board upheld the recommendation of the Property Appraiser and approved the assessment in the amount of $122,366.00.

Petition #1991-544 Eric H. Coe, M.D.

Mr. Havill informed the Board that the applicant is appealing the assessed value on a fourplex in Lake Harris Shores Subdivision. Dr. Coe paid $110,000.00 for the property in 1983. Mr. Havill stated that the assessment, in the amount of $123,727.00, is comparable to other fourplexes and is fair and just.

No one present wished to discuss this issue with the Board.

On a motion by Commr. Bakich, seconded by Ms. Hart and carried unanimously, the Board upheld the recommendation of the Property Appraiser and approved the assessment in the amount of $123,727.00.

AGRICULTURAL CLASSIFICATION

Petition #1991-547 Homer N. Allen

Mr. Havill informed the Board that the applicant would have qualified for a agricultural classification had he filed a formal application. He stated that a letter dated January 14, 1991 includes a copy of a forestry plan and indicates that pine trees have been planted on the property.

No one present wished to discuss this issue with the Board.

Mr. Havill stated it is his recommendation to approve this parcel for agricultural classification, if an application is formally filed.

On a motion by Commr. Hanson, seconded by Ms. Hart and carried unanimously, the Board upheld the recommendation of the Property Appraiser and approved this parcel for agricultural classification.

PETITION #1991-557 Frank L. and Loretta M. Braun

Commr. Bailey informed the Board that Mr. Frank Braun called today regarding his petition. He is in Michigan and cannot attend the meeting, but stated that the house is assessed for more than he paid for it.

Mr. Havill informed the Board that the applicant is appealing his assessment on property located in Wedgewood Club, Second Addition. He stated that Mr. Braun purchased his property in March 1990 for $62,500.00. He presented comparables and stated that the assessment, in the amount of $67,325.00, is fair and just.

On a motion by Commr. Hanson, seconded by Ms. Hart and carried unanimously, the Board upheld the recommendation of the Property Appraiser and approved the assessment in the amount of $67,325.00.

RECESS AND REASSEMBLY

At 4:10 p.m., the Chairman announced that the Board would take a short recess and reconvene at 4:30 p.m.

Manual Dickerson

Mr. Havill informed the Board that the applicant is appealing the assessment of his property but failed to file his appeal in a timely manner, therefore, does not have a petition number. He

stated that the property is assessed at $32,000.00, and Mr. Dickerson is stating that the property is worthless due to a problem with the Lake County Health Department.

Mr. Havill is asking the Board for authority to investigate Mr. Dickerson's appeal and, if the assessment is out of line, an adjustment will be made.

Petition #1991-502 Scripps Howard Cable Company d/b/a

Lake County Cablevision

Mr. Havill informed the Board that the applicant is appealing the assessed value of Lake County Cablevision property, in the amount of $19,170,795.00, and briefly reviewed pending litigation proceedings over the 1990 and a portion of the 1989 assessment on Lake County Cablevision.

Discussion occurred regarding the manner in which Mr. Paul SanGiovanni, Attorney for Baker & Hostetler, representing Lake County Cablevision, will be addressing this issue.

Mr. Paul SanGiovanni appeared before the Board and stated that the Property Appraiser has valued the property in question at a value of $19,170,795.00 and the petitioner does not believe that is a just valuation for a variety of reasons. He stated that the appraiser's office employed the income approach in order to arrive at a just valuation and the income approach is not a proper valuation method, particularly when you are dealing with a type of service. He stated that a cost approach should be applied, which yields a value of $8,831,563.00. He stated that this type of service is a very technical type of service, it is important to understand the obsolescence of particular pieces of equipment and it is important to understand the market place.

Mr. James Scott, Controller, Lake County Cablevision, appeared before the Board to answer questions presented by Mr. SanGiovanni during a question and answer period; at which time, Mr. SanGiovanni referred from time to time to a document folder presented to the Board. Mr. Scott responded to questions regarding the Summary of Assets Values, prepared by Kane Reece Associates, Inc., as listed

in the document folder. Mr. Scott stated that the Total Tangible Personal Property, in the amount of $8,831,563.00, is consistent with his opinion of the value of tangible personal property owned by Lake County Cablevision. Mr. Scott responded to questions presented by Mr. SanGiovanni regarding a Summary Sheet reflecting Lake County Cablevision's reported assets, in the amount of $16,400,768.00, and trim notices totalling $19,170,796.00, stating that $19,170,796.00 does not accurately reflect the fair market value of the tangible personal property owned by Lake County Cablevision.

Mr. SanGiovanni introduced Mr. Frederick H. Bliss, P.E., Kane Reece Associates, Inc., reviewing his background, experience, and professional accomplishments; at which time, Mr. Bliss appeared before the Board for the purpose of providing expert testimony for the Boards' consideration. Mr. Bliss stated that it is his opinion that the valuation of $19,170,796.00 is not a just valuation for the tangible personal property owned by Lake County Cablevision. He stated that it is his opinion that a just valuation of the total tangible personal property would be $8,500,000.00.

Mr. Gaylord A. Wood, Jr., Attorney representing the Property Appraiser, presented questions to Mr. Bliss regarding the market approach versus the cost approach.

Mr. Havill stated that it is his recommendation that the assessment, in the amount of $19,170,795.00, is fair and just.

On a motion by Commr. Bakich, seconded by Ms. Hart and carried unanimously, the Board upheld the recommendation of the Property Appraiser and approved the assessment in the amount of $19,170,795.00.











There being no further business to be brought before the Value Adjustment Board, the meeting adjourned at 5:30 p.m.



_______________________________

DONALD B. BAILEY, CHAIRMAN

ATTEST:







______________________________

JAMES C. WATKINS, CLERK



MSF/10-31-91/10-16-91