LAKE COUNTY VALUE ADJUSTMENT BOARD MEETING

SEPTEMBER 30, 1994

The Lake County Value Adjustment Board met on Friday, September 30, 1994, at 9:00 a.m., in the Board of County Commissioner's Meeting Room, Lake County Administration Building, Tavares, Florida. Commissioners present at the meeting were: Catherine C. Hanson, Chairman; Welton G. Cadwell; and Don Bailey. School Board members present were: Judy Pearson; and Patricia Hart (Ms. Hart was not present due the a family illness). Others present were: Ed Havill, Lake County Property Appraiser; Jordon Stuart, Attorney, Wood & Stuart, P.A.; Frank Royce, Senior Appraiser; Bruce Duncan, Assistant County Attorney; and Marlene S. Foran, Deputy Clerk.

Commr. Hanson reconvened the Value Adjustment Board at this time.

PETITION NO. 1994-192 The Umatilla Fruit Company

At this time, discussion continued in regard to the denial of the application for agricultural classification for The Umatilla Fruit Company.

Mr. Richard Langley, Attorney, representing Charles M. Calhoun and The Umatilla Fruit Company, reappeared before the Board and presented, for the record, a letter addressed to Mr. Ed Havill, dated September 14, 1994. He stated that The Umatilla Fruit Company agrees that they were without exemption from 1989 to 1993, noting that pine trees were planted in 1993, and that the Lake County Land Development Regulations indicates that the right to agricultural classification was lost if the property goes twelve (12) months without agricultural use. He explained that the intent of the green belt law was to encourage agricultural use and to discourage the pressure of urban spread by the rising value of property. He stated, for the record, that Mr. Greg Stubbs, Director, Development Regulations, would agree that, with a variance, this would be a legal use of the property under the zoning classification. He discussed the case of Robbins v. Yusam and stated that the request for application for agricultural classification before the Board this date was an entirely different set of circumstances and that they would be within the law and within the equity of this case to allow The Umatilla Fruit Company to resume the agricultural exemption.

Ms. Jordon Stuart, Attorney, representing the Property Appraiser, discussed the case of Robbins v. Yusam and noted several misspoken facts stated by Mr. Langley. She noted that she had the final summary judgment available on said case if the Board or the Assistant County Attorney wished to review the judgment. She stated that a District Court of Appeal opinion in the absence of another District Court of Appeal opinion, or a conflicting opinion of the Supreme Court, was the law of the land, and that the 3rd District Court of Appeals' opinion applies to the 5th District Court of Appeals and applies to Lake County.

Mr. Greg Stubbs, Director, Development Regulations, appeared before the Board and explained that Section 3.11.04 was passed February 15, 1993, and became effective March 1, 1993. He briefly discussed the Ordinance, which states that, if a use or any type of development was discontinued that was non-conforming for a period of 12 months, said use could not be reestablished.

Mr. Stubbs stated that those properties that were zoned LM (Light Manufacturing) prior to the adoption of the March 1, 1993 Lake County Comprehensive Land Use Plan Map, were grandfathered in because the County placed industrial zoning on said map.

Ms. Stuart stated that it has been determined that the Comprehensive Plans that have been instituted prevail over a zoning consideration.

Mr. Frank Gaylord, County Attorney, and Mr. Tim Hoban, Senior Assistant County Attorney, appeared before the Board to address questions pertaining to the issue before the Board. Commr. Hanson provided a brief review of the discussion that had taken place, and Mr. Hoban clarified that LM (Light Manufacturing) would remain on the property and could never be taken away. He stated that on March 1, 1993, the County came under the new regulations and, if the use was discontinued for one year, the right to continue the legally existing non-conforming use would be lost.

Mr. Langley stated that the contract for planting the pine trees was dated July 1993. He stated that, if the ordinance was effective March 1, 1993, the twelve months started at that time, and the pines trees were planted three (3) months after the ordinance went into effect, and that the normal constitutional interpretation would be that the individual would have 12 months to comply.

Mr. Hoban stated that the twelve months would commence on the date that the Ordinance became effective on March 1, 1993 and run until March 1, 1994.

Ms. Stuart stated that, based on the information presented, granting of the agricultural classification over the Property Appraiser's determination would be a direct violation of the law. Mr. Langley stated that it was the advice of Mr. Hoban that the year started on March 1, 1993, and the petitioner would have twelve (12) months to come within compliance. He stated that the petitioner came within compliance July of 1993, and the property was fully planted in pine trees January 1, 1994.

On a motion by Commr. Cadwell, seconded by Ms. Pearson and carried unanimously, the Board overturned the recommendation of the Property Appraiser and granted agricultural exemption for The Umatilla Fruit Company.

The motion carried by a 4 - 0 vote.

PETITION NO. 1994-44 Green Thumb Garden Center Corporation

PETITION NO. 1994-45 Green Thumb Garden Center Corporation

PETITION NO. 1994-46 Green Thumb Garden Center Corporation

On a motion by Commr. Cadwell, seconded by Commr. Bailey and carried unanimously, the Board approved to rehear Petition No. 1994-44, Petition No. 1994-45, and Petition No. 1994-46, Green Thumb Garden Center Corporation.

Mr. Leonard Phillips, President, and Ms. Georgia Phillips, Secretary/Treasurer, Green Thumb Garden Center Corporation, appeared before the Board to appeal the assessment on Petition No. 1994-44, in the amount of $47,057.00; Petition No. 1994-45, in the amount of $49,160.00; and Petition No. 1994-46, in the amount of $52,389.00. At this time, Mr. Phillips addressed Petition No. 1994-44, and questioned why the assessment increased from $41,272.00 in 1993 to $47,057.00 for 1994 when there have been no changes in the surrounding area.

Mr. Frank Royce, Senior Appraiser, stated that the reason for the increase was due to the property being assessed too low in 1993. He explained that the Property Appraiser's office performed a review of every parcel in the Mount Plymouth area in 1994 and adjustments were made to the current market value. He presented comparables to the properties in question, and stated that the assessed value, in the amount of $47,057.00, was under the market value.

Mr. Phillips stated that the three parcels were identical houses on identical lots in identical neighborhoods and questioned why the assessments varied, noting that they should be consistent.

Mr. Royce discussed the location of each property, and the size of the lots and explained that land values vary according to the location in the Mount Plymouth area.

At this time, Ms. Jordon Stuart, Attorney, representing the Property Appraiser, informed the Board of the standard for discrimination and stated that each of the properties was a separate home, and the petitioner has to demonstrate that the discrimination occurred to all other like properties in the County, and not merely to other houses.

On a motion by Commr. Bailey, seconded by Ms. Pearson and carried, the Board upheld the recommendation of the Property Appraiser and approved the assessment, in the amount of $47,057.00, for Petition No. 1994-44 for Green Thumb Garden Center Corporation.

The motion carried by a 3 - 0 vote.

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

On a motion by Commr. Bailey, seconded by Ms. Pearson and carried, the Board upheld the recommendation of the Property Appraiser and approved the assessment, in the amount of $49,160.00, for Petition No. 1994-45 for Green Thumb Garden Center Corporation.

The motion carried by a 3 - 0 vote.

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

On a motion by Commr. Bailey, seconded by Ms. Pearson and carried, the Board upheld the recommendation of the Property Appraiser and approved the assessment, in the amount of $52,389.00, for Petition No. 1994-46 for Green Thumb Garden Center Corporation.

The motion carried by a 3 - 0 vote.

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

RECESS & REASSEMBLY

At 10:00 a.m., the Chairman announced that the Board would recess for ten minutes, and reconvene at 10:10 a.m.

PETITION NO. 1994-170 Florida Cable, Inc.

PETITION NO. 1994-171 Florida Cable, Inc.

PETITION NO. 1994-172 Florida Cable, Inc.

Mr. Robbie Ross, Tangible Personal Property Supervisor, was present to present this request.

Mr. Gary M. English, President of Florida Cable, Inc., Mr. Larry English, Plant Manager, and Mr. Bill Sundvall, Vice President, E. Cable Consultant, appeared before the Board.

Ms. Jordon Stuart, Attorney, representing the Property Appraiser, stated that the income statement had not been presented to the Property Appraiser until September 29, 1994 and, therefore, they were objecting to the presentation of said evidence.

Mr. Gary English explained that a financial statement had been submitted with the application, and that the Property Appraiser had requested the income statement for review. He clarified that the information on the income statement was the same as the financial statement but in a different format.

Ms. Stuart stated that information presented one day prior to the hearing, whether requested or not, should not be accepted.

Mr. English stated that it was their understanding that the systems were being valued on what the Property Appraiser considers

fair market value, using comparables from other areas in the state. He provided a brief description of Petition No. 1994-170, the Astor facility, with an assessment of $216,615.00, and noted that the facility was eleven years old and built with used equipment. He stated that the facility generated $10,990.00 in revenue per month, grossed $131,880.00 per year, and noted that the financial statements indicate a loss for Florida Cable, Inc. At this time, it was determined that all three cable systems would be presented as one unit. He stated that the total assessment for the three properties was in the amount of $536,659.00, and the income was a net loss of $27,999.75. He noted that the net income with depreciation backed out was in the amount of $28,330.00 and questioned why depreciation was not allowed.

Ms. Stuart responded that, with the income evaluation, the actual expenses of operation are deducted from the actual income from operation, and depreciation occurs in the capitalization rate, which is then applied to the annual income. She explained that the only time that depreciation was considered in an appraisal was with a cost approach.

Mr. English discussed the disparity in prices and stated that, as of March 1994, the FCC controls the basic and most expanded basis of cable systems.

Mr. Robbie Ross, Tangible Personal Property Supervisor, discussed the comparables that were used and how the Property Appraiser had reached the assessments and the number of Florida Cable subscribers. He stated that, with the additional information in regard to the subscriber count that has been received, he would have to make an adjustment in the assessment. He stated that the information used to break out the values per systems was based on the original cost. He stated that the adjustment would result in a slight increase of less than $50,000.00.

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

On a motion by Commr. Bailey, seconded by Ms. Pearson and carried unanimously, the Board upheld the recommendation of the Property Appraiser and approved the assessment for Petition No. 1994-170, Petition No. 1994-171, and Petition No. 1994-172, in the amount of $536,659.00, for Florida Cable, Inc.

At this time, Mr. Havill reviewed the appeal process, and directed Mr. English to contact the Property Appraiser's office on November 1, 1994 for further information on the deadline to file a law suit against the Property Appraiser.

PETITION NO. 1994-192 The Umatilla Fruit Company, Inc. (CONTINUED)

Mr. Bruce Duncan, Assistant County Attorney, informed the Board that, in regard to The Umatilla Fruit Company, the County Attorney's office has confirmed that the Land Development Regulations became effective on March 1, 1993.

PETITION NO. 1994-59 John A. and Rose Marie Cook

Mr. Ed Havill, Property Appraiser, informed the Board that the petitioners filed for homestead exemption after March 1, 1994 and would have received the homestead had they filed by the deadline.

Mr. and Mrs. John Cook were present to discuss this request with the Board.

On a motion by Commr. Bailey, seconded by Ms. Pearson and carried unanimously, the Board overturned the recommendation of the Property Appraiser and approved homestead exemption for John A. and Rose Marie Cook.

The motion carried by a 4 - 0 vote.

PETITION NO. 1994-177 Novelty Crystal Corporation

PETITION NO. 1994-178 Novelty Crystal Corporation

PETITION NO. 1994-179 Novelty Crystal Corporation

PETITION NO. 1994-178 Novelty Crystal Corporation

PETITION NO. 1994-179 Novelty Crystal Corporation

PETITION NO. 1994-180 Novelty Crystal Corporation

PETITION NO. 1994-181 Novelty Crystal Corporation

PETITION NO. 1994-182 Crystal Lake Executive Park, Inc.

PETITION NO. 1994-183 Crystal Lake Executive Park, Inc.

PETITION NO. 1994-184 Novelty Crystal Corporation

PETITION NO. 1994-185 Crystal Lake Executive Park, Inc.

Mr. Robbie Ross, Tangible Personal Property Supervisor, informed the Board that the Novelty Crystal Corporation had filed a new tangible tax return in 1994 and explained that the business was started in 1989 and had not filed a return until this year. He stated that the Property Appraiser has back taxed Novelty Crystal for 1993, 1992, and 1991, and upon inspection of the property on September 29, 1994, they became aware of the possibility of additional equipment that had not been reported.

On a motion by Commr. Cadwell, seconded by Commr. Bailey and carried unanimously, the Board upheld the recommendation of the Property Appraiser and approved the following assessments for Novelty Crystal Corporation and Crystal Lake Executive Park, Inc:

Petition No. 1994-177 Novelty Crystal Corporation $974,049.00

Petition No. 1994-178 Novelty Crystal Corporation $1,292,097.00

Petition No. 1994-179 Novelty Crystal Corporation $2,151,929.00

Petition No. 1994-180 Novelty Crystal Corporation $2,178,886.00

Petition No. 1994-181 Novelty Crystal Corporation $1,672,666.00

Petition No. 1994-182 Novelty Crystal Corporation $244,686.00

Petition No. 1994-183 Crystal Lake Executive Park $940.00

Petition No. 1994-184 Novelty Crystal Corporation $12,419.00

Petition No. 1994-185 Crystal Lake Executive Park $707,160.00



PETITION NO. 1994-49 Pitney Bowes Credit Corporation

PETITION NO. 1994-160 Wendell Courtney, M.D.

On a motion by Commr. Bailey, seconded by Ms. Pearson and carried unanimously, the Board upheld the recommendation of the Property Appraiser and approved the following assessments:

Petition No. 1994-49 Pitney Bowes Credit Corporation $347,583.00

Petition No. 1994-160 Wendell Courtney, M.D. $21,180.00

RECESS & REASSEMBLY

The Chairman announced that the Board would recess and reconvene at 11:30 a.m.



PETITION NO. 1994-13 Harry and Ruth Jenkins

Ms. Jordon Stuart, Attorney, representing the Property Appraiser, informed the Board that the petitioners would have qualified for an agricultural classification had they filed on time.

Mr. Harry Jenkins stated that he had not received a green card and has had agricultural classification for fifteen years.

On a motion by Commr. Bailey, seconded by Ms. Pearson and carried unanimously, the Board overturned the recommendation of the Property Appraiser and approved the agricultural classification for Harry and Ruth Jenkins.

The motion carried by a 4 - 0 vote.

PETITION NO. 1994-6 James L. Gardner

Mr. Ed Havill, Property Appraiser, informed the Board that the petitioner had filed for the agricultural classification on property located in the City of Leesburg and that the application had been filed on time. He stated that the City of Leesburg Comprehensive Plan does not show agricultural use for this parcel; at which time photographs of the property in question were presented.

Mr. James L. Gardner appeared before the Board and stated that the land has been agricultural for approximately thirteen years, has been solely used for citrus and forestry, and was currently planted in pine trees. He stated that the agricultural classification had been denied because he had not filed by the deadline, and explained that the plan was to harvest the pine trees in approximately two to three years. He explained that the property will have one lot at a time donated to the Canopy for building subsidized housing, and that a road down the center of the property was not in place as of January 1, 1994, and no other roads were in place at that time. He stated that he was requesting the ability to continue the exemption until the trees are harvested.

Ms. Stuart stated that, on the basis of the information provided this date, it was apparent that the pine trees would be removed at the time that the roads are put in and would not make it to maturity.

Mr. Havill noted that the Board has used a wider latitude than allowed under Florida Statute, Chapter 193.461, and granting green belt for the property in question would be consistent with previous actions taken by the Board.

On a motion by Commr. Bailey, seconded by Commr. Cadwell and carried unanimously, the Board overturned the recommendation of the Property Appraiser and approved agricultural classification for James L. Gardner.

The motion carried by a 4 - 0 vote.

PETITION NO. 1994-115 Charles Wayne Properties, Inc. (Continued)

Mr. Ed Havill, Property Appraiser, informed the Board that the Property Appraiser's office has reviewed new information for Charles Wayne Properties, Inc. and have agreed with Mr. H. A. Rohrbacher, Jr., representing the petitioner, to reduce the assessment to $1,625,000.00 for 1994.

Mr. H. A. Rohrbacher, Jr., appeared before the Board and stated that, because of the discrepancy in the numbers, he would make sure that current year-to-date numbers are furnished to the Property Appraiser in the future.

On a motion by Commr. Cadwell, seconded by Ms. Pearson and carried unanimously, the Board upheld the recommendation of the Property Appraiser and approved the assessment, in the amount of $1,625,000.00, for Charles Wayne Properties, Inc.

The motion carried by a 4 - 0 vote.

PETITION NO. 1994-160 Wendell Courtney, M.D. (Continued)

On a motion by Commr. Cadwell, seconded by Commr. Bailey and carried unanimously, the Board approved to revisit Petition No. 1994-160, Wendell Courtney, M.D.

The motion carried by a 4 - 0 vote.

Mr. Robbie Ross, Tangible Personal Property Supervisor, informed the Board that Wendell Courtney, M.D. had requested that the Property Appraiser make a physical inspection of his property. He stated that based on the physical inspection of the property, the Property Appraiser was recommending that the value be adjusted from $21,180.00 to $27,120.00.

On a motion by Commr. Bailey, seconded by Commr. Cadwell and carried unanimously, the Board upheld the recommendation of the Property Appraiser and approved the revised assessment in the amount of $27,120.00, for Wendell Courtney, M.D.

The motion carried by a 4 - 0 vote.

RULES AND REGULATIONS

Mr. Bruce Duncan, Assistant County Attorney, stated that Mr. Ed Havill, Property Appraiser, has requested that the County Attorney's office review new rules for the Value Adjustment Board for 1995, and the consideration of a Special Master. He requested that the Board notify the County Attorney's office of any changes they wish to have implemented prior to the next scheduled VAB meeting, and provide direction on the issue of a Special Master.

There being no further business to be brought to the attention of the Value Adjustment Board, the meeting recessed at 11:56 a.m.



CATHERINE C. HANSON, CHAIRMAN



ATTEST:





JAMES C. WATKINS, CLERK



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