This meeting is a continuance of the Lake County Value Adjustment Board for 2001. The Board met in regular session on Friday, September 28, 2001, at 9:15 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; Debbie Stivender; and Jennifer Hill. School Board members present were: Jimmy Connor. Ms. Kyleen Fischer was not present, due to another commitment. Others present were: Sanford (Sandy) Minkoff, County Attorney/Interim County Manager; Ed Havill, Property Appraiser; Frank Royce, Chief Deputy, Property Appraiser's Office; Robbie Ross, Personal Property and Agricultural Operations Director, Property Appraiser's Office; Frank Driggers, Senior Review Appraiser, Property Appraiser's Office; and Sandra Carter, Deputy Clerk.

The Chairman opened the meeting.

PETITION NO. 2001-104 - RANDAL AND JULIE LAMB

Mr. Frank Royce, Chief Deputy, Property Appraiser's Office, informed the Board that the applicants in this case were not protesting the value of their property, but the fact that their house was placed on the tax roll this year. He stated that the Certificate of Occupancy for their house was issued January 4, 2001. He stated that all the permits for the house were finalized on December 19, 2000; therefore, it is the opinion of his office that the house was completed before the first of the year and needs to be added to the tax roll.

Mr. Sandy Minkoff, County Attorney/Interim County Manager, informed the Board that, in a situation such as this one, the permits are not the key factor, but whether the house is substantially completed or not, which he noted is a decision that the Property Appraiser's Office makes. He stated that, usually, until the Certificate of Occupancy is issued, the house is not considered substantially completed, although some counties are trying to claim that it should be assessed, even if it is not substantially completed. He stated that the facts the Board needed to look at were whether or not the house was substantially completed and that the permits and Certificate of Occupancy would just be some of the facts they would look at, in making that decision. He stated that, technically, one is not supposed to occupy a dwelling until a Certificate of Occupancy is issued.

Mr. Ed Havill, Property Appraiser, addressed the Board stating that the law states substantially completed on January 1; therefore, as of January 1, the Property Appraiser's Office picks up whatever is there, or they pick it up when the house is finished, and the applicants pay for part of the year. He stated that his office considers substantially completed to mean when one gets a final inspection, at which time the applicants will be given a green tag. He noted that, in this case, the applicants were issued a green tag in mid-December.

Mr. and Mrs. Randal Lamb, Applicants, addressed the Board stating that they were told by various people, including someone in the satellite office in Clermont, that the Certificate of Occupancy would be the determining factor as to whether they would have to pay taxes for their house and property this year, or for just the property.

A motion was made by Mr. Connor to overturn the recommendation of the Property Appraiser's Office for Petition No. 2001-104, Randal and Julie Lamb, and uphold the applicant's position.

The motion died for lack of a second.

Commr. Hanson stated that she would be voting to uphold the recommendation of the Property Appraiser's Office. She stated that she felt it was unfortunate that the applicants were given the wrong information regarding their Certificate of Occupancy, however, noted that their house was completed and is taxable. She stated that, otherwise, the applicants would be in their house all year without paying any taxes.

Mr. Havill readdressed the Board stating that, if they were going to set a precedent by using the Certificate of Occupancy rather than the final inspection, they will be dealing with houses that will be finished in August, September, and October, but will sit there, even though they have had their final inspections, waiting for a Certificate of Occupancy to be issued in January. He stated that every house that is finalized before January 1 of a given year, whether the Certificate of Occupancy is issued in early January, or late January, is put on the tax roll for that year. He stated that it is something that has been consistent in his office for the 25 years that he has been the Property Appraiser for Lake County.

Mr. Lamb informed the Board that he and his wife did not have homestead exemption on their property, because they were told they did not need to file for it this year, due to the fact that they would only be paying taxes on their land.

Mr. Havill stated that, in a circumstance such as this one, he would not object to the Board lowering the assessment by $25,000.00, which, in effect, would give the applicants homestead exemption. He stated that they would be paying their full tax bill this year, minus the $25,000.00, and next year his office will bring them up to where they should be.

On a motion by Mr. Connor, seconded by Commr. Hill and carried unanimously, by a 4-0 vote, the Board upheld the Property Appraiser's amended assessment for Petition No. 2001-104, Randal and Julie Lamb, in the amount of $113,742.00, due to findings of fact and lack of sufficient evidence to overturn the assessment.

Ms. Fischer was not present at this meeting.

PETITION NO. 2001-109 - ANDREA RHODA

Mr. Terry Rhoda, husband of the applicant, addressed the Board, representing his wife.

Mr. Frank Royce, Chief Deputy, Property Appraiser's Office, informed the Board that the applicants were appealing the assessment of their property, located on Lake Eustis Drive, in Eustis. He stated that their house had undergone some partial remodeling last year, at which time some additions were added to the house. He stated that the applicants were protesting the increased value of their house, based on the additions.

Mr. Rhoda informed the Board that his house was built in 1984 and that he and his wife had remodeled their carport into a living space and had added a rear porch, a carport, and a portico connecting the existing garage with the house. He stated that they spent $46,000.00 on the project, however, noted that it increased the assessment of their house by $65,000.00.

Mr. Royce stated that last year's assessment was $138,664.00, however, noted that, with the remodeling, the current assessment is $203,691.00. He stated that, based on the reappraisal of the property and the sale of comparable houses in the area, as well as $28,202.00 lost to the Save Our Homes Amendment, it brings the taxable value of the house to $150,489.00.

Mr. Rhoda stated that he did not feel his assessment was a fair one, at which time he reviewed a list that he had prepared of comparable houses in his neighborhood, which he noted he had taken from the County's tax roll.

Mr. Royce stated that his office feels the house is worth $203,691.00, or more, on the market, noting that they compared it to other houses in the area of similar size, condition, and location that have sold for $225,000.00, $240,000.00, and $280,000.00.

A motion was made by Mr. Connor and seconded by Commr. Stivender to uphold the Property Appraiser's assessment for Petition No. 2001-109, Andrea Rhoda, in the amount of $203,691.00, due to findings of fact and lack of sufficient evidence to overturn the assessment.

Mr. Rhoda stated that the final inspection of his house's remodeling was not done until February of this year and, based on the previous case, questioned whether it should have been on this year's tax roll.

Mr. Ed Havill, Property Appraiser, informed the Board that he agreed with the applicant, noting that, if the final inspection of the remodeling was not done until after January 1 of this year, his office should not have picked up the improvements.

It was noted that the applicant would provide documentation indicating same to the Property Appraiser's Office this date, at which time the Property Appraiser's Office will make an adjustment, subtracting $37,000.00 from the assessment, giving a total assessment of $166,545.00 for 2001.

The Chairman called for a vote on the motion, which was carried unanimously, by a 4-0 vote.

Ms. Fischer was not present at this meeting.

PETITION NO. 2001-138 - CHARLES A. CONOVER

Mr. Frank Royce, Chief Deputy, Property Appraiser's Office, informed the Board that this case involved some commercial property off of Hwy.19A, in the Mt. Dora area. He stated that the property is listed for sale and the value that the Property Appraiser's Office has placed on it is what is in question, which is $1,321,723.00. He stated that the property totals a little over 38 acres in size.

Mr. Bob Cyrus, Attorney, representing the applicant, addressed the Board stating that his client was protesting only the value of the vacant land, which is assessed at $926,120.00, or $26,000 per acre.

Mr. Royce stated that the property is currently listed for $55,000.00 per acre, however, noted that he had a letter from the realtor who is listing the property stating that it was too much, that it should be between $30-35,000.00 per acre, even though there have been three sales in the park where the property is located, ranging from $50-55,000.00 per acre.

Mr. Cyrus referred to a handout that he had distributed to the Board, consisting of a survey of the property in question, with the hash mark pieces, being out parcels, no longer included in the property owned by the applicant; a copy of the Original Listing Agreement with Neil Fischer Realty; a copy of the Modified Listing Agreement; a letter from Mr. Les Cerwinsky, with Neil Fischer Realty, indicating that he felt the price of $55,000.00 per acre was too high and that it should be listed in the neighborhood of $30-35,000.00 per acre; a copy of the Property Records Search, from the Property Appraiser's records; a Revised Assessment Notice; and a copy of the applicant's requirements, in the event of the sale of the property, which he reviewed with the Board. He stated that there may only be two additional acres that can be sold as separate acreage, due to the fact that the infrastructure is not in place to support it. He stated that the applicant discovered, upon returning from out of state, that the assessment on his property had increased from $779,379.00 to $1,728,000.00, an increase of almost $1 million. He stated that, in discussing the case with Mr. Frank Driggers, Senior Review Appraiser, Property Appraiser's Office, he discovered that the acreage was being taxed at 48.62 acres, when it is just under 38 acres. He stated that the Property Appraiser's Office did make an adjustment, down to what is being presented this date, which is $1,321,723.00. He stated that, if one took the value that the Property Appraiser's Office put on the vacant property of $926,120.00, reduced it by $400,000.00, which is the cost of improvements that the applicant is going to have to make to sell the property, and added back in the value of the buildings and the land that the applicant is not contesting, it comes to $911,002.00.

Mr. Ed Havill, Property Appraiser, addressed the Board stating that his office has the property assessed at approximately 50% of what the applicant is asking for the acreage. He stated that, if the applicant lowers the price down to $30-35,000.00 per acre, there is probably going to be a concession that the buyer will have to help pay for some of the improvements that the applicant's attorney pointed out. He stated that the presumption of correctness is with the Property Appraiser, therefore, recommended that the Board uphold his office's assessment of the property.

The Chairman passed the gavel to Mr. Connor and made a motion that the assessed value for Petition No. 2001-138, Charles A. Conover, be based on $35,000.00 per acre, for 35.6 acres, deducting the $400,000.00 that the applicant will have to pay for improvements, for a total assessment of $824,247.00.

Commr. Stivender seconded the motion.

The Chairman called for a vote on the motion, which was carried unanimously, by a 4-0 vote.

Ms. Fischer was not present at this meeting.

PETITION NO. 2001-131 - MICHAEL S. ROSS, TRUSTEE

ESTATE OF ANNABEL D. ROSS

Mr. Frank Royce, Chief Deputy, Property Appraiser's Office, informed the Board that the applicant was present to protest the value of his residence, located on Lake Poinsettia, in Tavares. He stated that his office has the property assessed at $68,789.00.

Mr. Michael S. Ross, Applicant, addressed the Board stating that the Property Appraiser's Office blanket appraised his whole neighborhood last year, which had not been done since 1992. He stated that his house does not compare to the other houses in the neighborhood, noting that it is the oldest house on his street and is in dire need of improvements. He stated that he felt the assessment was too high, based on the repairs that need to be done on the house. He stated that the Property Appraiser's Office has indicated that they feel he could get $80,000.00 for his house, but he disagrees. He stated that the house was his mother's, before she passed away on August 5, 2001, and is currently in her estate. He stated that it may be next year before his family gets the estate settled. He stated that he is not getting homestead exemption this year, because the house is not yet in his name, therefore, will have to pay $1,200.00 in taxes this year. He stated that he felt $60,000.00 would be a more appropriate assessment.

Mr. Royce stated that his office will try to help the applicant, by offering some suggestions for this year, and noted that next year he may be able to apply for homestead exemption. He noted that his office had lowered their original assessment of $78,000.00 this year down to $68,789.00.

Mr. Sandy Minkoff, County Attorney/Interim County Manager, informed the Board that they had to make their decision based on facts, not what figure could be negotiated with the applicant. He stated that, even if the estate is not settled by next year, if the applicant's mother stated in her will that she left him the property, he will be eligible for homestead exemption next year.

On a motion by Commr. Stivender, seconded by Mr. Connor and carried unanimously, by a 4-0 vote, the Board upheld the Property Appraiser's assessment for Petition No. 2001-131, Michael S. Ross, Trustee, for the Estate of Annabel D. Ross, in the amount of $68,789.00, and asked that the Property Appraiser's Office work with the applicant, regarding the homestead exemption issue.

Ms. Fischer was not present at this meeting.

PETITION NO. 2001-132 - ALLEN J. COOPER, AGENT

WAYNE REECE AND JAMES COOPER

Mr. Robbie Ross, Personal Property and Agricultural Operations Director, Property Appraiser's Office, informed the Board that the applicant owns the parcel of property in question along with some other people. He stated that the individual his office currently shows on the tax roll is Wayne P. Reece, et al. He stated that a couple of years ago Mr. Cooper and Mr. Reece recorded some deeds together, however, the attorney they were dealing with did not include the parcel of property in question in said deeds. He stated that his office sent a renewal card to Mr. Wayne P. Reece, et al, in January of 2001; however, they received it back unsigned, causing the agricultural classification to lapse for the year 2001. He stated that, when the applicant received the proposed tax notice in August of this year, the parcel of property in question did not have a classification in place, so he questioned what happened and discovered that the Property Appraiser's office had not received the agricultural renewal. He stated that his office checked the deeds and found that the legal description of the parcel in question was not transferred at the time that the other parcels were recorded. He stated that the property is covered with pine trees that are approximately 15 years old, therefore, had he received the renewal card on time, he would have granted an agricultural classification for it.

On a motion by Mr. Connor, seconded by Commr. Stivender and carried unanimously, by a 4-0 vote, the Board overturned the recommendation of the Property Appraiser's Office and granted an agricultural classification for Petition No. 2001-132, Allen J. Cooper, Agent for Wayne P. Reece and James F. Cooper, Jr.

Ms. Fischer was not present at this meeting.

On a motion by Mr. Connor, seconded by Commr. Stivender and carried unanimously, by a 4-0 vote, the Board upheld the Property Appraiser's assessments for the following petitions, due to the fact that no one appeared before the Board to discuss the cases and/or present evidence to overturn the assessments:

Petition No. 2001-141 Joseph J. Linartas

Petition No. 2001-142 Joseph J. Linartas

Petition No. 2001-64 Hugh Bryson

Petition No. 2001-63 James L. Donawho

Petition No. 2001-46 Darrin L. Mitchell, Fla. Prop. Tax Professionals

Petition No. 2001-124 Robert Mele Ribar, c/o Stallings-Ribar Group

Petition No. 2001-89 Gerald L. Knight, Agent, Lennar Land Partners

Petition No. 2001-90 Gerald L. Knight, Agent, Lennar Land Partners

Petition No. 2001-90 Jacqueline Moon, Burr Wolff, LP

Petition No. 2001-129 Jacqueline Moon, Burr Wolff, LP

Petition No. 2001-133 Burr Wolff, LP, Bank of America

Petition No. 2001-134 Burr Wolff, LP, Bank of America

Petition No. 2001-135 Burr Wolff, LP, Bank of America

Petition No. 2001-136 Burr Wolff, LP, Bank of America

Petition No. 2001-92 Lakeview Villas, Ltd.

c/o Fellers, Schewe, Scott & Roberts

Petition No. 2001-93 Housing Assistance of Mt. Dora

c/o Fellers, Schewe, Scott & Roberts

Petition No. 2001-94 Eustis Apartments, Ltd.

c/o Fellers, Schewe, Scott & Roberts

Petition No. 2001-103 Discount Auto Parts

c/o First American Tax Valuation

Petition No. 2001-95 Broadwing, Inc.

c/o Deloitte & Touche, Property Tax Services

Petition No. 2001-99 HI-C Investments, Ltd.

c/o Neal C. Sanders, Agent

Petition No. 2001-100 Southlake Development Unit One, LLC

c/o Neal Sanders, Agent

Petition No. 2001-101 SMK Investments, LLC

c/o Neal C. Sanders, Agent

Petition No. 2001-102 Southlake Development, Ltd.

c/o Neal C. Sanders, Agent

Petition No. 2001-163L Wayne Anthony Williams

Petition No. 2001-165L Phyllis Copeland, Tax Consultant

c/o Marvin F. Poer & Company

Petition No. 2001-123 Carriage Funeral Holdings, Inc.

c/o Elliott-Wellman

Petition No. 2001-114 Burr Wolff, LP

Petition No. 2001-145 Ben and Kitty Kay Harrison

Ms. Fischer was not present at this meeting.

It was noted that the Board would need to meet on Tuesday, October 9, 2001, at 8:45 a.m., to certify the tax roll and approve the Minutes of the Value Adjustment Board for September 27 and 28, 2001.

There being no further business to be brought to the attention of the Board, the meeting was recessed at 10:45 a.m., until Tuesday, October 9, 2001, at 8:45 a.m.

________________________________ CATHERINE C. HANSON, CHAIRMAN

ATTEST:

________________________________

JAMES C. WATKINS, CLERK

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