The Lake County Value Adjustment Board met in regular session on Wednesday, September 30, 1998, 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: G. Richard Swartz, Jr., Chairman; and Catherine C. Hanson. School Board members present were: Tom Chapman. Others present were Sandy Minkoff, County Attorney; Ed Havill, Property Appraiser; Frank Royce, Chief Deputy Property Appraiser; Ginger Casburn, Exemptions Supervisor; Robbie Ross, Personal Property and Agricultural Operations Director; and Marlene S. Foran, Deputy Clerk.

Mr. Sandy Minkoff, County Attorney, informed the Value Adjustment Board (VAB) that the hearings at this time were assessments, or homestead exemptions and agricultural classifications which were either filed late or the Property Appraiser has recommended that the application be denied based on substantive grounds.

PETITION NO. 1998-28 JEFF BAKER

Mr. Robbie Ross, Personal Property and Agricultural Operations Director, informed the VAB that the petitioner, Jeff Baker, filed for agricultural classification on a five (5) acre parcel on the east side of Little Lake Harris and was originally heard on August 13, 1998, at which time the VAB denied the request for agricultural classification. Mr. Baker has requested that his petition be reheard as his representative did not appear at the August 13, 1998 hearing. Mr. Ross stated that Mr. Baker was president of FCP Management Services, Inc. and was representing Friedrick J. Reiner and Markus Meili from Zurich, Switzerland. He explained that the property was annexed into the City of Astatula in 1996, at the request of the land owners, and zoned R-1-B which would allow four (4) houses per acre. He stated that FCP Management Services, Inc. has not provided information indicating that the five (5) acre parcel was being used as a bona fide agricultural use; however, he noted that there were citrus trees on the parcel.

Mr. Sandy Minkoff, County Attorney, informed the VAB that action would be required to rehear Petition No. 1998-28.

Mr. Jeff Baker appeared before the VAB and explained that his Attorney, who was to be present at the August 13, 1998 VAB hearing, informed him that the hearing had been postponed until September 30, 1998.

Ms. Marlene Foran, Deputy Clerk, clarified that Mr. Buz Bowen's office called the Clerk's Office and indicated that Mr. Bowen, Attorney for Mr. Jeff Baker, had marked the wrong time on his calendar and requested that Petition No. 1998-28 be reheard on September 30, 1998.

Mr. Baker stated that the Property Appraiser's Office informed him that the parcel in question would not receive agricultural classification because of Rule 12D-5.002, Purchase Price Paid As A Factor In Determining Agricultural Classification. He read an article in the Business Section of the Orlando Sentinel, dated August 28, 1998, and discussed same. At this time, Mr. Baker was informed that he could not present information that had not been submitted to the Property Appraiser's Office five days in advance of the meeting this date.

Mr. Ross stated that, in determining a bona fide agricultural use, the Property Appraiser's Office not only takes into consideration the purchase price of the property but considers the fact that the property had been rezoned at the request of the land owner based on the information received from the City of Astatula.

Mr. Baker indicated that the property was annexed into the City of Astatula; however, he was not aware that the property had been rezoned.

Mr. Havill stated that Chapter 193.461 requires that the Property Appraiser reclassify property from agriculture when the property owner has requested an upzoning of the property. Commr. Hanson made a motion, which was seconded by Mr. Chapman, to uphold the recommendation of the Property Appraiser and deny the application for agricultural classification for Jeff Baker, Petition No. 1998-28, based on findings of fact and lack of sufficient evidence to indicate a bona fide agricultural use.

Commr. Swartz stated that he would support the motion, however, suggested that all of the parcels on the east side of Little Lake Harris, that were annexed into the City of Astatula and rezoned, should be reviewed.

The Chairman called for a vote on the motion, which carried unanimously by a 3 - 0 vote.

PETITION NO. 1998-29L MAUREEN R. LABREE

Ms. Ginger Casburn, Exemption Supervisor, informed the VAB that the petitioner, Maureen R. LaBree, filed the application for homestead exemption in August, after the March 2, 1998 deadline. She stated that Ms. LaBree would have qualified for homestead exemption had she filed by the deadline.

Ms. Maureen R. LaBree appeared before the VAB and explained that she had forgotten to file for homestead exemption by the March 2, 1998 deadline due to the emotional strain caused by the illness and death of her mother on March 29, 1998 . She stated that a Physician's Statement has been submitted to the Property Appraiser's Office. She further stated that she was informed by a staff person in the Property Appraiser's Office that homestead exemption would carry over to the new owner and that notice would be sent to her, noting that the date of occupancy was December 31, 1998. She stated that, if a person has documented proof that he/she was a bona fide homeowner in the State of Florida and has meet all of the requirements for homestead exemption, floating dates should be available.

On a motion by Commr Hanson, seconded by Mr. Chapman and carried unanimously by a 3 - 0 vote, the VAB upheld the recommendation of the Property Appraiser and denied the request for homestead exemption for Maureen R. LaBree, Petition No. 1998-29L, based on findings of fact and lack of sufficient evidence to overturn the Property Appraiser's recommendation of denial for late filing.

Mr. Havill noted that Ms. LaBree would receive homestead exemption for 1999.

PETITION NO. 39L SIVITA BOYETTE

Ms. Ginger Casburn, Exemption Supervisor, informed the VAB that the petitioner, Sivita Boyette, filed the application for homestead exemption in September, after the March 2, 1998 deadline. She stated that Ms. Boyette would have qualified for homestead exemption had she filed by the deadline.

Ms. Sivita Boyette appeared before the Board and explained that, due to the death of her husband in December 1997, she was in no frame of mind to take care of legal responsibilities.

On a motion by Commr. Hanson, seconded by Mr. Chapman and carried unanimously by a 3 - 0 vote, the VAB upheld the recommendation of the Property Appraiser and denied the request for homestead exemption for Sivita Boyette, Petition No. 1998-39L, based on findings of fact and lack of sufficient evidence to overturn the Property Appraiser's recommendation of denial for late filing.

PETITION NO. 1998-139L MELVIN & LYMARIS ROLON

Ms. Ginger Casburn, Exemption Supervisor, informed the VAB that the petitioners, Melvin and Lymaris Rolon, filed the application for homestead exemption on March 26, 1998, after the March 2, 1998 deadline.

Mr. Melvin Rolon appeared before the VAB and explained that he was told at a state office building that attorneys had filed the application for homestead exemption for him. He stated that they did not receive the certified letter from the Property Appraiser because they were on vacation when the postal service attempted to deliver the letter.

Mr. Havill requested that Mr. and Mrs. Rolon submit their voter registration numbers to the Property Appraiser's Office so that they would qualify for homestead exemption for 1999.

On a motion by Commr. Hanson, seconded by Mr. Chapman and carried unanimously by a 3 - 0 vote, the VAB upheld the recommendation of the Property Appraiser and denied the request for homestead exemption for Melvin and Lymaris Rolon, Petition No. 1998-139L, based on findings of fact and lack of sufficient evidence to overturn the Property Appraiser's recommendation of denial for late filing.

PETITION NO. 1998-46 ROOM 4, INC.

Mr. Robbie Ross, Personal Property and Agricultural Operations Director, informed the VAB that the petitioner, Room 4, Inc., filed for agricultural classification after the March 2, 1998 deadline. He explained that Mr. Mark Fette, the petitioner, has indicated that he sent the application for agricultural classification to the Property Appraiser's Office in January 1998; however, the Property Appraiser's Office did not receive the application.

Mr. Sandy Minkoff, County Attorney, informed the VAB that action would be required to approve the late filing prior to taking action to grant the agricultural classification.

Mr. Ross explained that Room 4, Inc. purchased an 8.6 acre grove on the south side of Highway 50 east of the City of Clermont for $320,000, which results in $37,209 per acre. He stated that the property was currently zoned light manufacturing. He discussed citrus prices in the Central Region for mature oranges and grapefruit in May 1997, noting that a grove owner would pay $6,776 per acre for mature oranges, $4,216 per acre for mature grapefruit, and $4,981 per acre for a citrus grove five to seven years old. He stated that in 1998 a grove owner would pay $6,763 per acre for mature oranges, $3,322 per acre for mature grapefruit, and $4,875 per acre for a citrus grove five to seven years old. It was noted that Mr. Fette paid too much for the parcel.

Mr. Mark Fette appeared before the VAB and explained that the parcel was planted in 10 year old navels and that the land had an agricultural classification in 1997.

On a motion by Commr. Hanson, seconded by Mr. Chapman and carried unanimously by a 3 - 0 vote, the VAB upheld the recommendation of the Property Appraiser and denied agricultural classification on 8.6 acres for Room 4, Inc., Petition No. 1998-46, based on findings of fact and lack of sufficient evidence to overturn the Property Appraiser's recommendation of denial for late filing.

PETITION NO 1998-85 GERALD E. TANSEY

Mr. Robbie Ross, Personal Property and Agricultural Operations Director, informed the VAB that the petitioner, Gerald E. Tansey, filed the application for agricultural classification on a 26.66 acre parcel and was denied the classification because it did not qualify as a bona fide commercial agricultural use. Mr. Ross explained that Mr. Tansey had built a house in 1997 and indicated that Mr. Tansey no longer had pine trees on the property and that the property had been fenced for a pasture. Mr. Ross stated that Mr. Tansey's homesite was located on one (1) acre and that he has three (3) goats on the 26.66 acre parcel which does not qualify as a bona fide agricultural operation.

Mr. Gerald E. Tansey appeared before the Board and explained that he fenced in his land, bought goats, and it was his intent to farm the land and purchase sheep and cattle. Mr. Tansey questioned how much livestock was needed to be on the property to qualify for agricultural classification. He stated that he purchased the property in 1994 and had agricultural classification on the pine trees prior to removal of the trees.

Commr. Hanson informed Mr. Tansey that he needed to develop a long range plan for his agricultural operation; at which time, Mr. Havill informed Mr. Tansey that information was available in the Property Appraiser's Office on what was needed to qualify as a bona fide agricultural operation.

On a motion by Commr. Hanson, seconded by Mr. Chapman and carried unanimously by a 3 - 0 vote, the VAB upheld the recommendation of the Property Appraiser and denied agricultural classification for Gerald E. Tansey, Petition No. 1998-85, on a 26.66 acre parcel, based on findings of fact and lack of sufficient evidence to indicate a bona fide agricultural use.

PETITION NO. 1998-36 PAUL D. RUSSELL

Mr. Paul Russell appeared before the VAB and stated that he was appealing the assessment of value on his home. He stated that he was located on a lagoon that was dredged in the 1980s and the property was located in the 100 year flood plain. He explained that his home was located on approximately a one (1) acre parcel and had a 50 foot by 200 foot easement to the road. He stated that the home had been on the market for three (3) years and that the purchase price that he paid for the home included home furnishings and gardening tools. He requested permission to submit comparables of properties in the surrounding neighborhood, at which time, the VAB indicated that said information would not be accepted because it had not been submitted five days prior to the meeting this date. Mr. Russell stated that the comparison values prepared by John Roberts Appraisal Service were four to seven miles from his property and, from a real estate point of view, were unrealistic.

Mr. Frank Royce, Chief Deputy Property Appraiser, explained that Mr. Russell lives off of Grand Island Shores Road and that Promontory Cove was located to the south and a Charlie Johnson FHA subdivision was located to the north which does not pertain to Mr. Russell's property. He directed the VAB's attention to an appraisal, dated February 17, 1997, by John Roberts Appraisal Service, which had been submitted by Mr. Russell. He explained that Mr. Russell purchased the house on November 10, 1997 for $235,500 and that the appraisal valued the home at $245,000 which does not take into consideration any personal property that may or may not have been included in the sale. He stated that Mr. Russell's property has been assessed at $205,931, $30,000 less than the purchase price and $40,000 less than the appraisal by John Roberts Appraisal Service. At this time, he presented comparable properties in Grand Island Shores Subdivision and briefly discussed same. He stated that Mr. Russell's assessed value of $205,931 was fair and just.

On a motion by Commr. Hanson, seconded by Mr. Chapman and carried unanimously by a 3 - 0 vote, the VAB upheld the recommendation of the Property Appraiser and approved the assessment of value in the amount of $205,931 for Paul D. Russell, Petition No. 1998-36, based on findings of fact and lack of sufficient evidence to overturn the Property Appraiser's recommendation.

RECESS & REASSEMBLY

At 10:35 a.m., the Chairman announced that the VAB would recess for ten minutes and reconvene at 10:45 a.m.

PETITION NO. 1998-43 JOHN H. PARADISO

Mr. Frank Royce, Chief Deputy Property Appraiser, explained that the petitioner, John H. Paradiso, was appealing the assessment of value on his home in the Clermont area. He explained that Mr. Paradiso purchased the property in December 1997 for $56,000 and that the parcel has been assessed at $42,585, which was fair and just. He stated that Mr. Paradiso's home was 1,073 square feet of living area and was built in 1925. He explained that the home had a screened porch in the rear and a front opened porch entrance way.

Mr. John H. Paradiso appeared before the VAB and questioned if the square footage was based on the heated and cooled portion of the house. He explained that his front porch was not heated or cooled, and it was his contention that the square footage on his home was in error. He presented a comparable property with 905 square feet of living space with an assessment of value of $33,437, indicating that his square footage should be approximately 905 square feet. He presented four comparable properties in Highland Terrace Subdivision and briefly discussed the purchase prices and market values of the comparables.

Mr. Royce stated that the comparables presented by Mr. Paradiso were unqualified sales. He stated that he had comparables that have other sales that justify the value that Mr. Paradiso paid for his property and noted that the parcel has been assessed at seventy-six (76%) percent of the sale of his home. At this time, he presented comparable properties in Highland Terrace Subdivision and briefly discussed same.

Mr. Ed Havill, Property Appraiser, stated that the issue was the market value of Mr. Paradiso's property, and the comparables presented by Mr. Paradiso indicate that said properties were under assessed and should be increased in 1999.

On a motion by Commr. Hanson, seconded by Mr. Chapman and carried unanimously by a 3 - 0 vote, the VAB upheld the recommendation of the Property Appraiser and approved the assessment of value in the amount of $42,585 for John H. Paradiso, Petition No. 1998-43, based on findings of fact and lack of sufficient evidence to overturn the Property Appraiser's recommendation.

PETITION NO. 1998-67 LAKESIDE PROPERTIES

Mr. Frank Royce, Chief Deputy Property Appraiser, explained that Lakeside Properties was a 4,008 square foot office building on 10.7 acres of land located along the road and entrance to Lake Port Square in the City of Leesburg. He stated that the land has an assessed value of $879,673, and the building has been assessed at $204,330. He explained that there were miscellaneous assessments in the amount of $6,240, and that an adjustment has been made, prior to the hearing, in the amount of $23,394 for a total assessment of value of $1,090,243.

Mr. Clark Mann, Easley, McCaleb & Associates, Inc., representing Lakeside Properties, appeared before the VAB and distributed information which had been submitted to the Property Appraiser's office prior to the meeting this date. He explained that the property was a 4,000 square foot office building, currently with only one tenant occupying 1,050 square feet at $11.00 per square foot and was seventy-five (75% ) percent vacant. He noted that the attorney that had previously occupied 2,680 square feet at $8.49 per square foot has recently vacated. He stated that an adjustment should be made to the assessment because of the poor financial condition of the property due to the vacancies. He questioned the five (5%) percent depreciation given to a ten year old building. He stated that he did not object to the land assessment of $879,673.

Mr. Royce explained that the three ways to look at the property were the income approach, the market approach, and the cost approach. He stated that the best approach was the approach that comes up with the clearest definition of market value, and that the income approach, in this case, would not represent true market value of the property since there has been limited income produced. He explained that the cost approach would be the most reliable method in which to measure the value of the building in question. He explained that the market approach usually represents the truest sense of the true market value. At this time, Mr. Royce presented comparables and discussed same. He stated that, using the cost approach, the assessment was $51 per square foot, which was fair and just. On a motion by Mr. Chapman, seconded by Commr. Hanson and carried unanimously by a 3 - 0 vote, the VAB upheld the recommendation of the Property Appraiser and approved the assessment of value in the amount of $1,090,243 for Lakeside Properties, Petition No. 1998-67, based on findings of fact and lack of sufficient evidence to overturn the Property Appraiser's recommendation.

PETITION NO. 1998-83 CARL L. ZEIGLER

PETITION NO. 1998-84 CARL L. ZEIGLER

Mr. Frank Royce, Chief Deputy Property Appraiser, informed the VAB that a letter has been received from Ms. Lana M. Huff, on behalf of Carl L. Zeigler, indicating that Mr. Zeigler would be unable to attend the hearing due to the terminal illness of his wife, and requesting that the VAB review his petitions for appeal of the assessment of value on two adjoining parcels.

Mr. Sandy Minkoff, County Attorney, noted that the parcels in question were located on Magnolia Point and that the County had previously granted Mr. Zeigler an easement to access his property on the lake.

Mr. Royce explained that Petition No. 1998-83 was a 4 acre parcel with an assessed value of $132,750, and Petition No. 2998-84 was a 2.3 acre parcel with an assessed of value of $91,598. He explained that they were adjoining buildable lake front parcels, were legal lots of record, and had access through Magnolia Point. At this time, Mr. Royce presented comparable sales of lake front lots in Magnolia Point with a low sale of $90,000 and a high sale of $128,000.

On a motion by Commr. Cadwell, seconded by Mr. Chapman and carried unanimously by a 3 - 0 vote, the VAB upheld the recommendation of the Property Appraiser and approved the assessment of value for Petition No. 1998-83 in the amount of $132,750; and Petition No. 1998-84 in the amount of $91,598, for Carl L. Zeigler, based on findings of fact and lack of sufficient evidence to overturn the Property Appraiser's recommendation.

PETITION NO. 1998-86 JUNE WIGGINS/MARK DOUGLAS

Commr. Swartz informed the VAB that a facsimile had been received from June and Don Wiggins, dated September 29, 1998, requesting that the VAB postpone their hearing on Petition No. 1998-86 until November and addressing the issues pertaining to their appeal.

Mr. Frank Royce, Chief Deputy Property Appraiser, informed the VAB that the petitioner, June Wiggins, was appealing the assessed value of $87,266 on her vacation home located on Lake Louisa and explained that the increase was due to the value of the lake front property. He stated that the assessed value of $12,266 on the home has remained the same as last year's assessment; however, the land value has increased from $34,858 to $75,000. He noted that comparable size lots on Lake Louisa have also increased this year to $75,000. At this time, he presented comparable properties in the Lake Louisa area and briefly discussed same.

On a motion by Commr. Hanson, seconded by Mr. Chapman and carried unanimously by a 3 - 0 vote, the VAB upheld the recommendation of the Property Appraiser and approved the assessment of value in the amount of $87,266 for June Wiggins, Petition No. 1998-86, based on findings of fact and lack of sufficient evidence to overturn the Property Appraiser's recommendations.

RECESS & REASSEMBLY

At this time, the Chairman announced that the VAB would recess for lunch and reconvene at 1:30 p.m.

PETITION NO. 1998-39L SIVITA BOYETTE (CONTINUED

Commr. Swartz requested that the VAB reconsider Petition No. 1998-39L, Sivita Boyette, a denial of the late filing of application for homestead exemption due to the extenuating circumstances of her husband's death.

On a motion Commr. Hanson, seconded by Mr. Chapman and carried unanimously by a 3 - 0 vote, the VAB approved to reconsider Petition No. 1998-39L, Sivita Boyette.

On a motion by Commr. Hanson, seconded by Mr. Chapman and carried unanimously by a 3 - 0 vote, the VAB overturned the recommendation of the Property Appraiser, and approved homestead exemption for Sivita Boyette, Petition No. 1998-39L, based on findings of fact and sufficient evidence to support extenuating circumstances.

PETITION NO. 1998-134 DONALD C. WHITMORE/JOSEPH CARSON

Mr. Frank Royce, Chief Deputy Property Appraiser, informed the VAB that the petitioner, Donald C. Whitmore, was appealing the assessment of value in the amount of $164,998 on a lot in Deer Island Club. He explained that all of the lots in Deer Island Club have been reevaluated this year to adjust all assessments to market value, and the new assessed values were based on arms length sales of similar lake front lots in Deer Island Club. Mr. Joseph S. Carson, representing Donald C. Whitmore, appeared before the VAB and explained that they have some reservations about whether the valuation reflects the accurate market value in the area. He stated that Mr. Whitmore has two other lots in Deer Island Club that were not reevaluated and questioned how they could reevaluate one section of Deer Island Club and not reevaluate the others based on sales in Section A and B.

Mr. Royce explained that the different areas of the island represent different values and Lot 1 through Lot 9, in Parcel B, were direct waterfront lots with no vegetation between the buildable lot and the shoreline. He explained that there was approximately 100 feet of vegetation along the Lake Dora shoreline in another section where Mr. Whitmore owns lots. He stated that all of Deer Island Club has been replated this year and the configuration of the lots has changed. At this time, Mr. Royce presented the following comparables: Parcel B: Lot 4 - $215,000; Lot 7 - $205,000; and Lot 8 - $200,000; Parcel A: Lot 6 - $200,000. He stated that the assessed value of $164,998 for Mr. Whitmore's parcel was within range of the aforementioned parcels and was fair and just.

Mr. Carson stated that the lots owned by Mr. Whitmore have been listed with Deer Island Realty for the last five (5) months and Lot B1 was listed at Deer Island's price of $200,000. He stated that there has been no interest shown in the property and the property has been available for sale for two years. He questioned whether the true market value associated with Deer Island Club would support the assessed value of $164,998.

On a motion by Commr. Hanson, seconded by Mr. Chapman and carried unanimously by a 3 - 0 vote, the VAB upheld the recommendation of the Property Appraiser and approved the assessment of value in the amount of $164,998 for Donald C. Whitmore, Petition No. 1998-134, based on findings of fact and lack of sufficient evidence to overturn the Property Appraiser's recommendation.

PETITION NO. 1998-35 HILDEGARD SENDER

Mr. Frank Royce, Chief Deputy Property Appraiser, informed the VAB that the petitioner, Hildegard Sender, was appealing the assessed value of $123,029 on two (2) lots with a single family home on each lot in the Springs Bath and Yacht Club Subdivision resulting in an increase of $4,200.

Ms. Hildegard Sender appeared before the VAB and stated that the assessment of value of her properties has increased from $50,850 in 1985 to $123,029 in 1998, and noted that the assessment had been increased $16,952 in 1997. She stated that the parcels in question were rental properties.

Mr. Royce explained that the increase in the assessment was in the land value; at which time he presented three comparables in the Springs Bath and Yacht Club and discussed same.

Mr. Ed Havill, Property Appraiser, briefly discussed the income approach to value and noted that the Property Appraiser's Office has requested that Ms. Sender provide financial information on income from the properties. He stated that the income approach could be considered in 1999 if said information was provided.

On a motion by Commr. Hanson, seconded Mr. Chapman and carried unanimously by a 3 - 0 vote, the VAB upheld the recommendation of the Property Appraiser and approved the assessment of value in the amount of $123,029 for Hildegard Sender, Petition No. 1998-35, based on findings of fact and lack of sufficient evidence to overturn the Property Appraiser's recommendation.

PETITION NO. 1998-135 MANHAR K. JADAV

Mr. Frank Royce, Chief Deputy Property Appraiser, informed the VAB that an adjustment had been made on the assessment of value for Manhar K. Jadav. He stated that Mr. Jadav was planning on appearing before the VAB to ask for a refund for the last three (3) years. It was noted that Mr. Jadav was not present.

1998-153L OSVALDO CARMENATE

Mr. Ed Havill, Property Appraiser, informed the VAB that the petitioner, Osvaldo Carmenate, filed the application for homestead exemption after the March 2, 1998 deadline. He noted that the date of occupancy was January 16, 1997.

Mr. Osvaldo Carmenate appeared before the VAB and explained that the contractor who built his home in the Clermont area informed him that they would report all of the necessary information to the Property Appraiser's Office. He stated that he has received no information from the Property Appraiser's Office pertaining to the application for homestead exemption. He stated that he filed for divorce in 1995, in 1996 he was involved in a bankruptcy problem, and was having a difficult time getting his life back together. He stated that he has worked with the U.S. Postal Service for three years as a part time employee and was working six to seven days a week with the postal service.

Mr. Frank Royce, Chief Deputy Property Appraiser, stated that Mr. Carmenate filed the application for homestead exemption on September 28, 1998. It was noted that Mr. Carmenate would receive homestead exemption for 1999.

On a motion by Commr. Hanson, seconded by Mr. Chapman and carried unanimously by a 3 - 0 vote, the VAB upheld the recommendation of the Property Appraiser and denied the request for homestead exemption for Osvaldo Carmenate, Petition No. 1998-153L, based on findings of fact and lack of sufficient evidence to overturn the Property Appraiser's recommendation of denial for late filing.

PETITION NO. 1998-88L ERIC M. SZYMANSKI

PETITION NO. 1998-31 WILFRED ERLER

PETITION NO. 1998-50 PETER ATHAN

PETITION NO. 1998-100 YAHYA KIWAN

PETITION NO. 1998-98 ROBERT MELE RIBAR

PETITION NO. 1998-99 ROBERT MELE RIBAR

PETITION NO. 1998-135 MANHAR K. JADAV

It was noted that no one present wished to discuss these appeals.

On a motion by Commr.. Hanson, seconded by Mr. Chapman and carried unanimously by a 3 - 0 vote, the VAB upheld the recommendation of the Property Appraiser and denied the following appeals based on findings of fact and lack of sufficient evidence being presented:

Homestead Exemptions

Petition No. 1998-88L Eric M. Szymanski

Assessments

Petition No. 1998-31 Wilfred Erler $15,975

Petition No. 1998-50 Peter Athan $128,700

Petition No. 1998-100 Yahya Kiwan $102,635

Petition No. 1998-98 Robert Mele Ribar $1,143,912

Petition No. 1998-99 Robert Mele Ribar $1,149,172

Petition No. 1998-135 Manhar K. Jadav

There being no further business to be brought to the attention of the VAB, the meeting was adjourned at 2:10 p.m.

_________________________________ G. RICHARD SWARTZ, JR.,CHAIRMAN

ATTEST:

_________________________________

JAMES C. WATKINS, CLERK

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