AN ORGANIZATIONAL MEETING OF THE VALUE ADJUSTMENT BOARD

AUGUST 2, 2005

The Lake County Value Adjustment Board met in regular session on Tuesday, August 2, 2005, at 8:30 a.m., in the Board of County Commissioners’ Meeting Room, Lake County Administration Building, Tavares, Florida. Commissioners present at the meeting were: Jennifer Hill, Chairman; and Debbie Stivender (arriving at 8:41 a.m.). School Board members present were: Scott Strong; and Jimmy Conner. Others present were: Sanford A. “Sandy” Minkoff, County Attorney; Wendy Taylor, Executive Office Manager, Board of County Commissioners’ Office; Frank Royce, Chief Deputy, Property Appraiser’s Office; and Toni M. Riggs, Deputy Clerk.

Commr. Hill called the meeting to order at 8:37 a.m. and turned it over to Mr. Sandy Minkoff, County Attorney, who would be giving the Value Adjustment Board (VAB) an update on the procedures.

1. UPDATE ON PROCEDURES

Mr. Minkoff explained that this is the third year that Lake County is using special magistrates for the hearings, so the process is a lot simpler for the VAB than it was previously, but he would like to go through the process to make sure that the members agree with it. Because of the use of special magistrates, there is no way to get done with the appeals in a way to have a final tax roll and get the bills out in November, so the Statute is authorizing an interim tax roll, which the Tax Collector asks for; staff has not yet received that letter. There will be a second final tax roll that will be approved after all of the hearings are completed; it does not really affect the tax bills that go out; the only changes made will be those changes resulting from the hearings.

2. CONTRACTS WITH SPECIAL MAGISTRATES

Mr. Minkoff explained that this is the third year of the three year agreements with both of the special magistrates; Bruce Duncan handles all of the denials of exemptions; David Taylor handles appraisal hearings.

3. FILING FEES

Two years ago, the County started charging filing fees for everything but homesteads that were filed on time. Mr. Minkoff stated that they would like to continue doing that again; it does not raise much revenue, but it does offset some of the cost of the special magistrates; and it also keeps people from filing frivolous petitions.

4. ADVERTISE HEARING DATES

The hearing dates have been scheduled, as follows:

Exemptions – Bruce Duncan - August 25, 2005 and September 16, 2005

Valuations – David Taylor – October 19, 21, 31, 2005 and November 3, 2005

It was noted that there may be an additional day selected for each, if there is a need for postponements. Mr. Minkoff noted that, when they complete the hearings, it is likely that the final VAB meeting will be held in December, or January, where they will receive the recommendations from the special magistrates.

5. NOTICE TO PROPERTY OWNERS REGARDING PROCESS FOR APPEALS

Mr. Minkoff stated that last year they did not allow oral argument in front of the VAB; when the members got the recommendations, the property owners were notified that they could submit objections in writing, which would be considered by the VAB. Staff would like to continue with this same process, which worked real well. He explained that the only change that the VAB can make to the recommendation is if the special magistrate makes a mistake in applying the law to the facts; they cannot change the facts so they have a very limited power to overrule the special magistrate.

Mr. Frank Royce, Chief Deputy, Property Appraiser’s Office, stated that the process with the special magistrates has worked real well the last couple of years.

COMMISSIONERS

At 8:41 a.m., it was noted that Commr. Stivender had arrived for the meeting.

VAB PROCESS

Mr. Minkoff explained that there were really no significant statutory changes; they tweaked a little bit with the notice times, and Mr. Royce noted that they also tweaked the schedule to give them a little more time to notify people.

Mr. Minkoff stated that they have had a larger amount of exemption appeals because the Property Appraiser has looked a little more carefully at some of the classifications of exemptions, but many of them are resolving themselves before the hearings.

Mr. Minkoff stated that the VAB can make a motion for the entire process, unless anyone has a problem with it.

On a motion by Mr. Strong, seconded by Mr. Conner and carried unanimously by a 4-0 vote, the VAB approved the process, as indicated by Mr. Minkoff, and as previously done the year prior.

ADJOURNMENT

There being no further business to be brought to the attention of the VAB, the meeting adjourned at 8:43 a.m.

___________________________

JENNIFER HILL, CHAIRMAN

ATTEST:

__________________________

JAMES C. WATKINS, CLERK