THE LAKE COUNTY VALUE ADJUSTMENT BOARD

JANUARY 4, 2005

The Lake County Value Adjustment Board met in regular session on Tuesday, January 4, 2005, at 10:00 a.m., in the Board of County Commissioners’ Meeting Room, Lake County Administration Building, Tavares, Florida. Commissioners present at the meeting were: Debbie Stivender, Chairman; Catherine C. Hanson; and Jennifer Hill.  School Board members present were: Becky Elswick.  Other present were: Sanford A. “Sandy” Minkoff, County Attorney; Frank Royce, Chief Deputy, Property Appraiser’s Office; and Toni M. Riggs, Deputy Clerk.

CALL TO ORDER

Commr. Stivender called the Value Adjustment Board (VAB) to order.

RECOMMENDATIONS FROM SPECIAL MAGISTRATE BRUCE DUNCAN EXEMPTION APPEALS HEARD ON AUGUST 9, 2004, AUGUST 23, 2004, AND SEPTEMBER 1, 2004

Mr. Sandy Minkoff, County Attorney, noted that two written appeals were filed with the Clerk, for Petition 2004-3 - Joseph and Anna Klarl, and for Petition 2004-9L – Cecelia P. Moore, which the members have before them.  Mr. Minkoff stated that Mr. Duncan has recommended that all of the cases be denied.  He clarified that, in reviewing the recommendations, the VAB members are not allowed to change his facts, and they can only change them, if they believe there was a legal mistake in his reasoning.

On a motion by Commr. Hanson, seconded by Ms. Elswick and carried unanimously by a 4-0 vote, the VAB approved to accept the recommendations from Special Magistrate Bruce Duncan, as follows:

RECOMMENDATION

PET. NO.

PETITIONER’S NAME

Denied

2004-1

First Baptist Church of Clermont, Inc.

Denied (written appeal)

2004-3

Joseph & Anna Klarl

Denied

2004-7

Jerry E. Harms

Denied

2004-8

Perry & Cheryl Demaio

Denied

2004-9L

Cecelia P. Moore

RECOMMENDATIONS FROM SPECIAL MAGISTRATE DAVID TAYLOR VALUATION APPEALS HEARD ON OCTOBER 13, 2004 AND OCTOBER 22, 2004

Mr. Minkoff pointed out that the relief requested for Petition No. 2004-57 – Robert M. Henns/Joan L. Henns Trust/John A. Henns, and Petition 2004-105L, Stan Smith of Lake Hills Inc. of Deltona, had been granted by the Special Magistrate and accepted by the Property Appraiser, for a total impact of about $400,000.  There were also two written appeals filed with the Clerk, for Petition 2004-41 – Joseph and Anna Klarl, and for Petitions 2004-107L, 2004-108L, 2004-109L, and 2004-110L – Rob Smith/Riverest, which the members have before them.

Commr. Hanson questioned whether the Chairman was required to open the meeting and ask for public comment, and Mr. Minkoff clarified that no public comment is allowed in this process.  Mr. Minkoff also pointed out that Mr. Taylor had indicated in his report that Mr. Klarl’s property had been listed at $750,000.

On a motion by Commr. Hanson, seconded by Ms. Elswick and carried unanimously by a 4-0 vote, the VAB approved to accept the recommendations from Special Magistrate David Taylor, as follows:

RECOMMENDATION

PET. NO.

PETITIONER'S NAME

 

 

           

Denied

2004-10

Glen D. Brecheen

Denied

2004-12

Lake Square Mall

Denied

2004-28

Rinker Materials

Denied

2004-29

Rinker Materials/Florida Crushed Stone

Denied

2004-30

Rinker Materials/Florida Crushed Stone

Denied

2004-31

Rinker Materials

Denied

2004-32

Rinker Materials

Denied

2004-38

Lee Lemke

Denied

2004-40

Richard & Miriam Holliday

Denied (written appeal)

2004-41

Joseph & Anna Klarl

Denied

2004-46

Spanish Village MHP

Denied

2004-51

AT&T

Denied

2004-52

AT&T

Denied

2004-53

AT&T

Denied

2004-54

BCC Equip Leasing

Granted

2004-57

Robert M. Henns/Joan L. Henns Trust/John A. Henns

Denied

2004-60

Brendan R. McGee, Golf Trust of America/Black Bear Golf Club

Denied

2004-64

Kristen Bartch

Denied

2004-65

Kristen Bartch

Denied

2004-66

Kristen Bartch

Denied

2004-67

Kristen Bartch

Denied

2004-69

Don R. Hartman

Denied

2004-70

The Plantation at Leesburg/Greentree Village Subdivision

Denied

2004-77

Crossings at Leesburg (Apts.)

Denied

2004-78

Crossings at Leesburg (Apts.)

Denied

2004-79

Crossings at Leesburg (Apts.)

Denied

2004-84

Clermont Center

Denied

2004-93

Olive Garden #1171

Denied

2004-94

Red Lobster #480

Granted

2004-105L

Stan Smith of Lake Hills Inc. Of Deltona

Denied (written appeal)

2004-107L

Rob Smith/Riverest

Denied (written appeal)

2004-108L

Rob Smith/Riverest

Denied (written appeal)

2004-109L

Rob Smith/Riverest

Denied (written appeal)

2004-110L

Rob Smith/Riverest

Denied

2004-111L

Charles M. Rehler

DISCUSSION OF PREVIOUS ITEM

Under discussion of the previous items relating to the two petitions filed by Joseph and Anna Klarl, Commr. Hanson informed the VAB that their property is actually listed with her real estate company, and she needs to go back and rescind her vote on Petitions 2004-3, and 2004-41.

On a motion by Commr. Hill, seconded by Ms. Elswick and carried by a 3-0 vote, the VAB approved to rehear Petition 2004-3 and Petition 2004-41, for Joseph and Anna Klarl.

Commr. Hanson declared a conflict of interest and did not vote on the motion.

On a motion by Commr. Hill, seconded by Ms. Elswick and carried by a 3-0 vote, the VAB approved the recommendations from the special magistrates, as noted, to deny the relief requested in Petitions 2004-3 and 2004-41, Joseph and Anna Klarl.

Commr. Hanson declared a conflict of interest and did not vote on the motion, due to the subject property being listed with her real estate company.

MINUTES

On a motion by Ms. Elswick, seconded by Commr. Hill and carried unanimously by a 4-0 vote, the VAB approved the VAB Minutes of August 3, 2004 – Organizational Meeting, as presented; and the VAB Minutes of January 4, 2005, subject to final review by the County Attorney.

REVENUE AND EXPENSE SUMMARY

It was noted that the total amount of revenue received from filing fees was $1,655.00, which would offset the special magistrate total contract billings, in the amount of $5,882.00.  

On a motion by Commr. Hill, seconded by Commr. Hanson and carried unanimously by a 4-0 vote, the VAB approved to bill, pursuant to Chapter 194.015, Florida Statues, the following:  the Lake County School Board for two-fifths of the net expenses, in the amount of $1,690.80; and the Board of County Commissioners for three-fifths of the net expenses, in the amount of $2,536.20.

CERTIFICATES OF VALUE ADJUSTMENT BOARD

On a motion by Commr. Hanson, seconded by Ms. Elswick and carried unanimously by a 4-0 vote, the VAB approved the Certificates of Value Adjustment Board, as follows:  Real Property – Pursuant to Section 193.122, Florida Statutes – the amount of $10,568,056,026; and Tangible Personal Property – Pursuant to Section 193.122, Florida Statutes – the amount of $1,154,687,370.

            RECESS

            Mr. Minkoff clarified that the VAB does not actually adjourn because it is possible that another item could come up for review.

            At 10:10 a.m., Commr. Stivender announced that the Value Adjustment Board would recess until further notice.

______________________________

DEBBIE STIVENDER, CHAIRMAN

ATTEST:

__________________________

JAMES C. WATKINS, CLERK