The Lake County Value Adjustment Board met on Wednesday, September 30, 1992, 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: Michael J. Bakich, Chairman; Don Bailey; and Catherine Hanson. School Board members present were: Phyllis Patton and Pat Hart. Others present were: Annette Star Lustgarten, County Attorney; Ed Havill, Lake County Property Appraiser; and Sandra Carter, Deputy Clerk.

Commr. Bakich, Chairman, opened the meeting.

Mr. Ed Havill, Property Appraiser, explained to those present how the Value Adjustment Board works, noting that said Board has the power to overrule assessments that the Property Appraiser's Office places on properties and they ensure that his office complies with Florida law.

HOMESTEAD EXEMPTIONS

PETITION NO. 1992-21 - LILLIAN ACKERMAN

Mr. Ed Havill, Property Appraiser, explained this case, stating that the petitioner, Ms. Lillian Ackerman, did not meet the March 1, 1992 deadline for filing for homestead exemption, therefore, recommended denial of same. He stated that she did not file until April 15, 1992.

Ms. Ackerman was not present in the audience, however, it was noted that she had paid the $15 late filing fee required for the Board to hear the case.

A brief discussion occurred, at which time it was suggested that action regarding this case be postponed until later in the meeting.

On a motion by Commr. Bailey, seconded by Commr. Hanson and carried unanimously, the Board approved postponement of Petition No. 1992-21, Lillian Ackerman, indefinitely, during the course of

these hearings, due to the fact that Ms. Ackerman was not present to answer questions regarding her petition.

PETITION NO. 1992-26 - TOMMY C. & JUDY A. BAKER

Mr. Ed Havill, Property Appraiser, explained this case, stating that the petitioners, Mr. and Mrs. Baker, did not meet the March 1, 1992 deadline for filing for homestead exemption, therefore, recommended denial of same. He stated that they did not file until May 22, 1992.

Mr. and Mrs. Baker were not present in the audience, however, it was noted that they had paid the $15 late filing fee required for the Board to hear the case.

A brief discussion occurred regarding the deadline date for filing homestead exemptions, at which time Ms. Annette Star Lustgarten, County Attorney, stated that there is a mandatory requirement, by the State, that homestead exemptions be filed by March 1st of each year for the property owner to be eligible. She stated that the only criteria that can be used in reviewing late filings are extenuating circumstances, at which time she read into the Minutes the portion of the Florida Statutes that pertains to same.

No action was taken, at this time, regarding this case, due to the fact that the petitioners were not present to answer questions regarding same.

PETITION NO. 1992-76 - IRENE A. HANFORD

Mr. Ed Havill, Property Appraiser, explained this case, stating that the petitioner, Ms. Irene Hanford, did not meet the March 1, 1992 deadline for filing for homestead exemption, therefore, recommended denial of same. He stated that she did not file until April 27, 1992.

Ms. Hanford appeared before the Board, explained the reason for her filing late, and answered questions regarding same.

On a motion by Commr. Hanson, seconded by Commr. Bailey and carried unanimously, the Board upheld the Property Appraiser's recommendation for denial of homestead exemption for Petition No. 1992-76 - Irene A. Hanford.

PETITION NO. 1992-79 - NANCY LYNN HARRIS

Mr. Ed Havill, Property Appraiser, explained this case, stating that the petitioner, Ms. Nancy Lynn Harris, did not meet the March 1, 1992 deadline for filing for homestead exemption, therefore, recommended denial of same. He stated that she did not file until March 9, 1992.

Ms. Harris appeared before the Board, explained the reason for her filing late, and answered questions regarding same.

On a motion by Commr. Hanson, seconded by Ms. Patton and carried unanimously, the Board upheld the Property Appraiser's recommendation for denial of homestead exemption for Petition No. 1992-79 - Nancy Lynn Harris.

PETITION NO. 1992-48 - RICHARD J. COSTELLO

Mr. Ed Havill, Property Appraiser, explained this case, stating that the petitioner, Mr. Richard Costello, did not meet the March 1, 1992 deadline for filing for homestead exemption, therefore, recommended denial of same. He stated that he did not file until March 4, 1992.

Mr. Costello appeared before the Board, explained the reason for his filing late, and answered questions regarding same.

On a motion by Commr. Bailey, seconded by Commr. Hanson and carried unanimously, the Board upheld the Property Appraiser's recommendation for denial of homestead exemption for Petition No. 1992-48 - Richard J. Costello.

AGRICULTURAL CLASSIFICATION

PETITION NO. 1992-2 - BAY HAMMOCK GROVES, INC.

Mr. Ed Havill, Property Appraiser, explained this case, stating that the petitioner, Mr. C. M. Kuharske, representing Bay Hammock Groves, Inc., did not meet the March 1, 1992 deadline for filing for an agricultural exemption, however, due to the fact that he meets the Green Belt requirement (which he has for years), requested the Board to grant him an agricultural exemption for his six parcels of land.

Mr. Kuharske appeared before the Board, explained the reason for his filing late, and answered questions regarding same.

Ms. Annette Star Lustgarten, County Attorney, informed the Board that, based on the facts presented and the fact that this was a continuing agricultural operation, they could grant the exemption, if they so chose.

On a motion by Commr. Hanson, seconded by Ms. Hart and carried unanimously, the Board upheld the recommendation of the Property Appraiser and granted Mr. C. M. Kuharske, Petitioner, an agricultural exemption for Petition No. 1992-2 - Bay Hammock Groves, Inc.

PETITION NO. 1992-294 - BOYS & GIRLS CLUB OF LAKE COUNTY, INC.

Mr. Ed Havill, Property Appraiser, explained this case, stating that the petitioner did not meet the March 1, 1992 deadline for filing for an ad valorem tax exemption for two parcels of land, totaling 12 acres, owned by the Boys & Girls Club of Lake County, Inc., however, noted that had they filed on time, they would have qualified for the exemption.

Mr. L. E. Taylor, Attorney, representing the Boys & Girls Club of Lake County, Inc., appeared before the Board, explained the reason for the petition being filed late and answered questions regarding same.

On a motion by Ms. Hart, seconded by Commr. Bailey and carried unanimously, the Board approved an ad valorem tax exemption for Petition No. 1992-294, the Boys & Girls Club of Lake County, Inc.

HOMESTEAD EXEMPTIONS (CONT'D.)

PETITION NO. 1992-86 - PIETER R. & GEERTRUIDA H. M. DEVRIES HOOGERWERFF

Mr. Ed Havill, Property Appraiser, explained this case, stating that the petitioners, Mr. and Mrs. Hoogerwerff, did not have a Green Card, making them resident aliens, at the time they filed for homestead exemption, therefore, were not eligible for it. For this reason, he recommended denial of the request for homestead exemption. He stated that the petitioners are allowed to live in

the United States for six months at a time, due to a six months Visa.

Ms. Hoogerwerff appeared before the Board and answered questions regarding the case.

Ms. Annette Star Lustgarten, County Attorney, informed the Board as to what is required in determining whether permanent residence exists. She stated that, based on immigration laws, the petitioners are not presently considered residents of the United States and would have to establish permanent residence here before being eligible for homestead exemption.

On a motion by Commr. Hanson, seconded by Ms. Hart and carried unanimously, the Board upheld the Property Appraiser's recommendation for denial of homestead exemption for Petition No. 1992-86 - Pieter R. and Geertruida H. M. Devries Hoogerwerff.

PETITION NO. 1992-94 - HENRY & JUNE KOTTHE

Mr. Ed Havill, Property Appraiser, explained this case, stating that the petitioners, Mr. and Mrs. Kotthe, filed for homestead exemption, which his office approved, however, they also filed for total and permanent disability, but did not have the necessary documentation required to back up the claim.

Mr. Kotthe appeared before the Board and answered questions regarding the case.

On a motion by Commr. Hanson, seconded by Ms. Hart and carried unanimously, the Board upheld the Property Appraiser's recommendation for denial of the request for a total and permanent disability exemption, however, approved a request for homestead exemption for Petition No. 1992-94 - Henry and June Kotthe.

PETITION NO. 1992-157 - RALPH & ANA VALDERRAMA

Mr. Ed Havill, Property Appraiser, explained this case, stating that the petitioners, Mr. and Mrs. Valderrama, had filed for homestead exemption on time, however, they did not have title and equity to their home as of January 1, 1992 (a requirement to qualify), therefore, recommended denial of same.

Mr. Valderrama appeared before the Board and answered questions regarding the case.

On a motion by Commr. Bailey, seconded by Ms. Hart and carried unanimously, the Board upheld the Property Appraiser's recommendation for denial of homestead exemption for Petition No. 1992-157 - Ralph and Ana Valderrama.

PETITION NO. 1992-21 - LILLIAN ACKERMAN (CONT'D);

PETITION NO. 1992-26 - TOMMY C. & JUDY A. BAKER (CONT'D.);

PETITION NO. 1992-120 - ELIAS & AUDREY NAMEY

Mr. Ed Havill, Property Appraiser, explained that these cases involved denial of homestead exemption and that the petitioners had paid a $15.00 late filing fee for their cases to be heard, however, did not appear at this meeting to discuss the cases.

On a motion by Ms. Patton, seconded by Commr. Hanson and

carried unanimously, the Board upheld the Property Appraiser's recommendation for denial of homestead exemption for the following petitions, where the petitioners had paid the $15.00 late filing fee for their cases to be heard, however, were not present to answer questions regarding same:

PETITION NO. 1992-21 - LILLIAN ACKERMAN

PETITION NO. 1992-26 - TOMMY C. & JUDY A. BAKER

PETITION NO. 1992-120 - ELIAS & AUDREY NAMEY

On a motion by Commr. Hanson, seconded by Ms. Patton and carried unanimously, the Board upheld the Property Appraiser's recommendation for denial of homestead exemption for the following petitions:

PETITION NO. 1992-22 - DOUGLAS E. ALDERMAN

PETITION NO. 1992-23 - THOMAS RAY & SARAH ANN ANDERSON

PETITION NO. 1992-24 - ROBERT & KELLY ANDREWS

PETITION NO. 1992-25 - JAMES H. BAILEY

PETITION NO. 1992-27 - MARTHA B. BARBER C/O YVONNE BOICE

PETITION NO. 1992-28 - MARGARET M. BATTERTON

PETITION NO. 1992-29 - BURTON L. & MARY L. BENNETT

PETITION NO. 1992-30 - PHILIP E. BERNHEISEL

PETITION NO. 1992-31 - CHARLES F. & MARILYN D. BETAU

PETITION NO. 1992-32 - PAULINE BILEY

PETITION NO. 1992-34 - DAVID J. & BARBARA BLACK

PETITION NO. 1992-35 - FREDRIC & MARTH G. BOERSMA

PETITION NO. 1992-36 - LOU ELLA BOGARDUS

PETITION NO. 1992-37 - BARRY G. & LILLIAN E. BRANSON

PETITION NO. 1992-38 - DAVID K. BROOKS

PETITION NO. 1992-39 - MICHAEL & JOHNITA BURCHFIELD

PETITION NO. 1992-40 - JULIE BURNS

PETITION NO. 1992-41 - YVONNE R. CARLO

PETITION NO. 1992-42 - ANN CHAMBERS

PETITION NO. 1992-43 - BILLY JAMES CHANCE

PETITION NO. 1992-45 - THERESA C. CLORE

PETITION NO. 1992-46 - MARSHALL COLLINS

PETITION NO. 1992-47 - TAMMY J. CONTRIS

PETITION NO. 1992-49 - GLENN D. & MARY DAWSON

PETITION NO. 1992-50 - ROGER L. DAVIS

PETITION NO. 1992-51 - DAVID & SHERRY DE HOOG

PETITION NO. 1992-52 - PAUL W. DE STEFANO

PETITION NO. 1992-53 - JUAN & JUANA DELGADO

PETITION NO. 1992-54 - HAROLD & NELLIE DICKENSHEETS

PETITION NO. 1992-55 - MARY JANE DIXON

PETITION NO. 1992-57 - ALFRED PAUL DOWNS & HAZEL BALLEW

PETITION NO. 1992-58 - CHRIS DUNKLEMAN

PETITION NO. 1992-60 - SHEILA A. EVANS

PETITION NO. 1992-61 - JOHN & DELORIS EVERETTE

PETITION NO. 1992-62 - MICHAEL H. FANOK

PETITION NO. 1992-63 - MARK FAULK

PETITION NO. 1992-64 - ROBERT E. FOSTER

PETITION NO. 1992-65 - ERIK PAUL FIELD

PETITION NO. 1992-67 - ALBERT M. FRANK

PETITION NO. 1992-68 - JESUS EDWARD GARCIA, JR.

PETITION NO. 1992-69 - MARK & SUSAN M. GERMYN

PETITION NO. 1992-70 - SHARON D. GILLS & COLLENE D. BARNHOUSE

PETITION NO. 1992-71 - THOMAS E. GIPE

PETITION NO. 1992-72 - DONALD & ALBERTA GRANDA

PETITION NO. 1992-74 - RANDAL L. HAMILTON

PETITION NO. 1992-75 - PAUL F. HANES & ROBERT E. HANES

PETITION NO. 1992-77 - ROSE HARBOR

PETITION NO. 1992-78 - GEORGE T. HARCOURT

PETITION NO. 1992-81 - PONNALEA HAUCK

PETITION NO. 1992-82 - THOMAS J. & MADELINE L. HAYES

PETITION NO. 1992-83 - ALLIE R. HILTON

PETITION NO. 1992-84 - ROMA A. HOLLAND

PETITION NO. 1992-85 - JERRY L. HOLLEN

PETITION NO. 1992-87 - KENNETH A. HOWELL

PETITION NO. 1992-90 - FRITZ & SHIRLEY JEENINGA

PETITION NO. 1992-91 - PEGGY JENKS

PETITION NO. 1992-92 - WILLIAM & JACKIE JESSEE

PETITION NO. 1992-93 - GARY D. & DONNA KIRBY

PETITION NO. 1992-95 - WAYNE & SALLY KRINKE

PETITION NO. 1992-96 - WILLIAM G. & PAMELA C. LA BUD

PETITION NO. 1992-97 - JAMES J. & SHARON A. LAGLER

PETITION NO. 1992-98 - DEAN & LINDA LAMOREAUX

PETITION NO. 1992-99 - BELVIE M. LAWHEAD

PETITION NO. 1992-100 - KENNETH T. LESTER

PETITION NO. 1992-101 - MARSHALL & MARLENE LONG

PETITION NO. 1992-103 - PATRICK A. & LINDA R. MANFREDI

PETITION NO. 1992-106 - JEANETTE MARTIN

PETITION NO. 1992-107 - JAMES L. & ELLEN E. MARTINELLO

PETITION NO. 1992-108 - CURTIS & STACEY MAY

RECESS & REASSEMBLY

At 10:10 a.m., the Chairman announced that the Board would recess for fifteen minutes.

COMMISSIONERS

The meeting reconvened at 10:25 a.m. with Commr. Bailey acting as Chairman.

PROPERTY ASSESSMENTS

PETITION NO. 1992-195 - CLIFFORD & DALE LANGTON

Mr. Ed Havill, Property Appraiser, explained this case, stating that, after reconsideration, his office would be willing to drop the amount of the assessment from its present figure of $48,706 to $47,178.

The petitioner, Mr. Clifford Langton, and his mother, Ms. Regina Langton, appeared before the Board and answered questions regarding the case. Ms. Langton distributed pictures of her son's home, as well as surrounding homes of comparable value, for the Board's perusal. She requested the Board to bring the assessment of her son's home in line with those of the surrounding homes.

A brief discussion occurred, at which time Mr. Frank Royce, Property Appraiser's Office, appeared before the Board and answered questions regarding the appraisal of Mr. Langton's home, stating that Mr. Langton's home was appraised higher than the surrounding homes because he has a pool, a patio and screened enclosure around the pool, and an enclosed porch, as well as an open porch and patio at the back of the home, which were included in his appraisal.

On a motion by Commr. Hanson, seconded by Ms. Hart and carried unanimously, the Board upheld the Property Appraiser's reassessment of Mr. Langton's home, in the amount of $47,178, down from the original appraised value of $48,706.

HOMESTEAD EXEMPTIONS (CONT'D.)

PETITION NO. 1992-141 - KENNETH GORDON SAVAGE

Mr. Ed Havill, Property Appraiser, explained this case, stating that his office had to turn down the request for homestead exemption, due to the fact that they had received a Green Card for Mr. Savage, however, had not received a Green Card and Declaration of Domicile for Mrs. Savage.

Mr. Savage appeared before the Board stating that his wife had a Green Card and Declaration of Domicile and that he would present them to the Property Appraiser's Office this date, at which time the Property Appraiser recommended approval of the exemption, with

the stipulation that said items be submitted to his office, as stated.

On a motion by Ms. Patton, seconded by Commr. Hanson and carried unanimously, the Board upheld the Property Appraiser's recommendation for approval of homestead exemption for Petition No. 1992-141 - Kenneth Gordon Savage, subject to a Green Card and Declaration of Domicile for Mrs. Savage being presented to the Property Appraiser's Office this date, or as soon as possible.

COMMISSIONERS

Commr. Bailey, acting as Chairman, returned the chairmanship to the Chairman, Commr. Bakich.

AGRICULTURAL CLASSIFICATION (CONT'D.)

PETITION NO. 1992-198 - JAMES R. HENSON

Mr. Ed Havill, Property Appraiser, explained this case, stating that the property in question (80 acres of planted pine trees) would meet all requirements for an agricultural exemption, other than the fact that the petitioner, Mr. James Henson, failed to file an application with the Property Appraiser's Office prior to the March 1, 1992 deadline.

Mr. Mike Bryie, Property Appraiser's Office, appeared before the Board stating that his office had received a letter from Mr. Henson in which he stated that he had completed the planting of pine trees on his property, however, noted that Mr. Henson was not aware of the fact that he would have to file an application for an agricultural exemption, between January 1 and March 1, 1992. He was under the impression that his letter would qualify him for an exemption.

Upon questioning Mr. Bryie, Property Appraiser's Office, as to when said letter was received (February 25, 1992), Mr. Havill stated that he would not have a problem with granting an agricultural exemption, if the County Attorney agreed to it, due to the fact that this case would have met the green belt exemption, had Mr. Henson filed on time.

Ms. Annette Star Lustgarten, County Attorney, read into the Minutes what the Florida Statutes requires regarding agricultural exemptions, stating that she did not have the authority to make a decision - it was up to the Board.

On a motion by Commr. Bailey, seconded by Commr. Hanson and carried unanimously, the Board upheld the Property Appraiser's recommendation and approved an agricultural exemption for Petition No. 1992-198 - James R. Henson.

PETITION NO. 1992-216 - RYDZEWSKI FAMILY PARTNERSHIP

CHARLES R. RYDZEWSKI

Mr. Ed Havill, Property Appraiser, explained this case, stating that the property in question met all the requirements for an agricultural exemption, however, the petitioner, Mr. Charles Rydzewski, failed to renew his exemption.

Mr. Rydzewski appeared before the Board stating that his brother, who lives up north, had always been the one responsible for filing for the exemption, however, had failed to do so this year, unknown to him. He stated that, in the future, he would file for the exemption.

On a motion by Ms. Hart, seconded by Commr. Bailey and carried unanimously, the Board approved an agricultural exemption for Petition No. 1992-216 - Rydzewski Family Partnership/Charles J. Rydzewski.

HOMESTEAD EXEMPTIONS (CONT'D.)

PETITION NO. 1992-88 - ROBERT S. & REBECCA S. HUTTON

Mr. Ed Havill, Property Appraiser, explained this case, stating that the petitioners, Mr. and Mrs. Hutton, did not have legal or beneficial title to property they claimed for homestead exemption as of January 1, 1992, therefore, were not eligible for the exemption and requested denial of same.

Mr. Robert Hutton, Petitioner, and his mother, Ms. Clara Hutton, appeared before the Board and answered questions regarding the case.

Ms. Hutton, the petitioner's mother, stated that the home in question is in her name, rather than her son's, due to the fact that he receives disability and was afraid that the Government would take the home away from him, if they knew that he was buying it.

A brief discussion occurred, at which time it was clarified that Mr. Hutton was buying the home in question from his mother and had signed what he thought was a contract for said purchase, however, due to the fact that the home was not legally in his name, a lease option was involved rather than a purchase, which is not recordable, therefore, he could not be granted homestead exemption.

On a motion by Commr. Bailey, seconded by Commr. Hanson and carried unanimously, the Board upheld the Property Appraiser's recommendation for denial of homestead exemption for Petition No. 1992-88 - Robert S. and Rebecca S. Hutton.

AGRICULTURAL CLASSIFICATION (CONT'D.)

PETITION NO. 1992-201 - ELLEN M. FLETCHER

Mr. Ed Havill, Property Appraiser, explained this case, stating that it involves a 9.5 acre parcel of land that, up until 1992, was classified agricultural. He stated, however, that the classification was removed for the 1992 tax roll, due to the fact that no live citrus was found on the property as of January 1, 1992. He requested denial of the exemption.

Mr. Gerald Fletcher, son of the petitioner, Ms. Ellen Fletcher, appeared before the Board, on behalf of his mother, and answered questions regarding the case. He stated that he had planted 150 citrus trees on the property, for his mother, to which Mr. Mike Bryie, Property Appraiser's Office, disagreed, stating that he had visited the site on two separate occasions and found no live citrus on the property.

On a motion by Commr. Bailey, seconded by Ms. Hart and carried unanimously, the Board upheld the Property Appraiser's recommendation for denial of an agricultural exemption for Petition No. 1992-201 - Ellen M. Fletcher.

PROPERTY ASSESSMENTS (CONT'D.)

PETITION NO. 1992-226 - ORCE C. & MEDA R. BOWLING

Mr. Ed Havill, Property Appraiser, explained this case and stated that the petitioners, Mr. and Mrs. Bowling, were more upset about the increase in their assessment than they were the assessment itself. He requested the Board to uphold his assessment.

Mrs. Bowling appeared before the Board stating that she is a realtor and that she had checked her entire subdivision and found quite a few discrepancies in the assessments, which she elaborated on.

A brief discussion occurred regarding the case.

On a motion by Ms. Patton, seconded by Commr. Hanson and carried unanimously, the Board upheld the Property Appraiser's assessment of $92,615 for Petition No. 1992-226 - Orce C. and Meda R. Bowling.

PETITION NO. 1992-275 - CLARISSA D. & MICHAEL G. REAGOR

Mr. Ed Havill, Property Appraiser, explained this case.

Mr. Floyd Gray, father of the petitioner, Ms. Clarissa Reagor, appeared before the Board stating that he had given his daughter and her husband the property in question, which he noted he purchased in 1985 for $4,200. He stated that his daughter and

son-in-law then purchased a mobile home, valued at $18,000, which they placed on the property. He felt that the assessed value of $38,000 was too much and should be reduced.

Mr. Havill, Property Appraiser, stated that, due to the fact that the shape of the lot in question is irregular, he would reduce the assessment from $38,000 to $35,218.

Further discussion occurred, at which time it was noted that the property, alone, had been under assessed, prior to this year.

On a motion by Ms. Patton, seconded by Ms. Hart and carried unanimously, the Board upheld the Property Appraiser's reduced assessment of $35,218 for Petition No. 1992-275 - Clarissa D. and Michael G. Reagor.

PETITION NO. 1992-277 - CHARLES R. & SONDRA FURNAS

Mr. Ed Havill, Property Appraiser, explained this case, stating that, after discussing the case with the petitioner, Mr. Charles Furnas, the assessment for the property in question had been reduced from $80,000 to $60,000. He stated that the assessment was an estimation of the land value, relative to the total purchase price determined by the developer, due to the fact that no deed was recorded nor were any documentary stamps purchased.

Mr. Furnas appeared before the Board and answered questions regarding the case.

On a motion by Ms. Hart, seconded by Commr. Bailey and carried unanimously, the Board upheld the Property Appraiser's reduced assessment of $60,000 for Petition No. 1992-277 - Charles R. and Sondra Furnas.

HOMESTEAD EXEMPTIONS (CONT'D.)

On a motion by Commr. Bailey, seconded by Commr. Hanson and carried unanimously, the Board upheld the Property Appraiser's recommendation for denial of homestead exemption for the following petitions:

PETITION NO. 1992-109 - MALCOLM W. MCDONALD (LIFE ESTATE)

PETITION NO. 1992-110 - DEBRA JEAN MCSWEENEY

PETITION NO. 1992-111 - RANDALL & PATTY MERRITT

PETITION NO. 1992-112 - CHARLES F. MEYER

PETITION NO. 1992-115 - BETTY A. MLADEK

PETITION NO. 1992-116 - MAXINE L. MOON

PETITION NO. 1992-117 - CHARLES E. & MARGARET A. MORAN

PETITION NO. 1992-118 - FRANCES E. MOREHEAD

PETITION NO. 1992-119 - ROBERT & TAMMY MYERS

PETITION NO. 1992-121 - DANIEL NEGRETE

PETITION NO. 1992-122 - RAYMOND & DUTHIEL NELSON

PETITION NO. 1992-123 - LISA A. NEWMAN

PETITION NO. 1992-124 - RICHARD J. NIELSEN, ET AL

PETITION NO. 1992-125 - SHERON D. O'SBORNE

PETITION NO. 1992-126 - DENDON K. OLIVER

PETITION NO. 1992-128 - ROBERT D. & PATRICIA A. OTTO

PETITION NO. 1992-129 - BRUCE H. PHILLIPS

PETITION NO. 1992-130 - DAVID L. POITIER

PETITION NO. 1992-131 - DAVID F. & MARY PREVATT

PETITION NO. 1992-132 - ARLEN K. PRIDDY

PETITION NO. 1992-134 - ANITA PURVEE

PETITION NO. 1992-136 - PAUL M. ROBERTS

PETITION NO. 1992-137 - CHARLES E. & BETHEL A. ROBERTSON

PETITION NO. 1992-138 - GEORGE B. & MARTHA ROLAND

PETITION NO. 1992-139 - CHARLES & VICKIE RUDDICK

PETITION NO. 1992-140 - JOHN C. RUSSELL

PETITION NO. 1992-143 - WILLIAM P. & SERENALDA SHOAF

PETITION NO. 1992-145 - EARL L. & CHARLOTTE SNELL

PETITION NO. 1992-146 - AMANDA SUE ST. CLAIR

PETITION NO. 1992-148 - DANNY R. & BRENDA J. SWEETON

PETITION NO. 1992-149 - MICHAEL EUGENE TAYLOR, JR.

PETITION NO. 1992-150 - JACK R. & SUSAN W. THOMAS

PETITION NO. 1992-151 - CYNTHIA ANN THURSTON, ET AL

PETITION NO. 1992-152 - DALLAS W. TILLMAN

PETITION NO. 1992-153 - VIVIAN M. TIMPSON (LIFE ESTATE)

PETITION NO. 1992-155 - JERRY T. & DWANA A. TOWNSEND

PETITION NO. 1992-156 - DEBORAH A. VANALSTINE

PETITION NO. 1992-158 - BRENDA J. WALDO

PETITION NO. 1992-159 - MARY J. WELCH

PETITION NO. 1992-160 - RUSSELL F. WESLEY

PETITION NO. 1992-161 - RICHARD C. WILDER

PETITION NO. 1992-162 - LAURA WHITAKER

PETITION NO. 1992-163 - IZETTA WHITTAKER

PETITION NO. 1992-164 - CLARENCE E. WILLIAMS

PETITION NO. 1992-166 - BRENDA WORSTER

PETITION NO. 1992-293 - BONNIE HARCLEROAD & EDITH MIESCH

On a motion by Commr. Bailey, seconded by Commr. Hanson and carried unanimously, the Board upheld the Property Appraiser's recommendation for denial of homestead exemption for Petition No. 1992-293 - Bonnie Harcleroad and Edith Miesch; however, it was noted that this petition had been withdrawn, prior to the meeting, due to the fact that the petitioners no longer live on the property in question.

Commr. Bailey withdrew his motion and Commr. Hanson withdrew her second to the motion.

HOMESTEAD EXEMPTIONS (CONT'D.)

On a motion by Ms. Patton, seconded by Ms. Hart and carried unanimously, the Board approved to accept the verbal and written withdrawal of petitions for those individuals who had been denied homestead exemption, as follows:

PETITION NO. 1992-73 - DONALD B. HACKMAN

PETITION NO. 1992-89 - RICHARD L. & BETTY JO ICE

PETITION NO. 1992-147 - KATHLEEN W. STOCKS

PETITION NO. 1992-154 - HOWARD A. TODD

PETITION NO. 1992-293 - BONNIE HARCLEROAD & EDITH MIESCH

PETITION NO. 1992-268 - HENRY METZ

On a motion by Commr. Hanson, seconded by Ms. Hart and carried unanimously, the Board approved a request to continue Petition No. 1992-268 - Henry Metz, until the Value Adjustment Board meeting scheduled for October 1, 1992, at 9:00 a.m.

PROPERTY ASSESSMENTS (CONT'D.)

PETITION NO. 1992-194 - W. RUSSELL BROWN

Mr. Frank Royce, Property Appraiser's Office, explained this case, stating that the property in question was assessed at $15,606.

The petitioner, Mr. Russell Brown, was not present in the audience.

On a motion by Ms. Patton, seconded by Ms. Hart and carried unanimously, the Board upheld the Property Appraiser's assessment of $15,606 for Petition No. 1992-194 - W. Russell Brown.

PETITION NO. 1992-214 - VICTOR TIMMERMAN

Mr. Frank Royce, Property Appraiser's Office, explained this case, stating that the property in question was assessed at $107,818; however, the petitioner, Mr. Victor Timmerman, felt the assessment should be $96,000.

On a motion by Commr. Bailey, seconded by Commr. Hanson and carried unanimously, the Board upheld the Property Appraiser's assessment of $107,818 for Petition No. 1992-214 - Victor Timmerman.

There being no further business to be brought to the attention of the Value Adjustment Board, this meeting was adjourned at 12:25 a.m. and continued until October 1, 1992, at 9:00 a.m.

________________________________

G. RICHARD SWARTZ, JR.,CHAIRMAN

ATTEST:

___________________________________

JAMES C. WATKINS, CLERK

SEC/9-30-92/10-28-92/VAB