JANUARY 17, 2006

The Lake County Value Adjustment Board met in regular session on Tuesday, January 17, 2006, 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 Robert A Pool.  School Board members present were:  Scott Strong; and Jimmy Conner.  Others present were: Sanford A. “Sandy” Minkoff, County Attorney; Ed Havill, Lake County Property Appraiser; Frank Royce, Chief Deputy, Property Appraiser’s Office; Robbie Ross, Director of Tangible Personal Property/Agricultural Operations; and Toni M. Riggs, Deputy Clerk.

Commr. Hill called the meeting to order at 8:30 a.m. and turned it over to Mr. Sandy Minkoff, County Attorney, who would be giving the Value Adjustment Board (VAB) a brief explanation of their duties and explaining today’s procedures.


Mr. Minkoff explained that this year they have 13 of the total cases where either the Property Appraiser or the individual has a disagreement with the recommendation that the special magistrate has presented to the Value Adjustment Board (VAB).  He explained that the special magistrate hears the evidence and gives the VAB a recommended order.  When the VAB considers the recommended orders, the findings of fact that are made by the special magistrate cannot be changed; the conclusions of law and the way the law applies to those facts they can change.  In some cases, they disagreed with the findings of fact, and those the VAB will ultimately uphold the special magistrate; however, many of the ones who have filed exceptions are indicating that they think the wrong law was applied and the VAB will have to consider those cases.  Mr. Minkoff stated that his suggestion today would be for the VAB to approve the ones that have not been appealed or had an objection filed and to ask his office to go through the 13 cases and present them with a report and lay out the arguments for them.  He will provide the information to them at least a week before their February 7, 2006 meeting, to be scheduled.  Then the VAB can make a decision on each one of the following cases: 

1)         Grant   (Attachment/PA)        2005-8             Jimmy J. & Linda S. James

            Grant   (Attachment/PA)        2005-9             Jimmy J. & Linda S. James

            Grant   (Attachment/PA)        2005-10           Jimmy J. & Linda S. James


2)         Grant   (Attachment/PA)        2005-15           Judy A. Page

            Deny   (Attachment/Owner)   2005-16           Judy A. Page


3)         Grant   (Attachment/PA)        2005-35           Mildred Wolfe

            Grant  (Attachment/PA)         2005-36           Mildred Wolfe


4)         Grant   (Attachment/PA)        2005-47           James Reilly


5)         Grant   (Attachment/PA)        2005-48           Michael J. Peronti


6)         Deny   (Attachment/Owner)   2005-49           Walter D. Runkle

            Deny   (Attachment/Owner)   2005-50           Walter D. Runkle

            Deny   (Attachment/Owner)   2005-51           Walter D. Runkle


7)         Grant   (Attachment/PA)       2005-22           Cary Rada


8)         Grant   (Attachment/PA)       2005-39           Roberto Rodriguez/Iris N. Ayala


9)         Grant   (Attachment/PA)       2005-1             Robert A. & Wanda Schweigel


10)       Grant   (Attachment/PA)       2005-44           Tuscanooga Lakes, LLC/Hart Citrus


11)       Deny   (Attachment/Owner)   2005-105         Eugene J. Coursen

            Deny   (Attachment/Owner)   2005-106         Eugene J. Coursen


12)       Deny   (Attachment/Owner)   2005-140         Greg Evans/Jim Elterman/Gary                                                                                              Holmes Golf


13)       Deny   (Attachment/Owner)   2005-103         Horne Prop. /Leesburg Square                                                                                                Shopping Center


            Mr. Minkoff explained that those cases noted are going to fall into three or four different types of objections.  He suggested that the VAB approve all of the cases, with the exception of those 13 that have been noted, where there has not been an objection filed by an owner, or by the Property Appraiser, and to come back and reconsider those 13 cases.

            Mr. Minkoff stated that there was a conflict with the last case noted on the agenda, Petition 2005-90L, Tommy E. and Denice L. Stephens, and they had to get a separate special magistrate to hear the case.  That order just came in last week, so the Stephens have not had an opportunity to object in writing.  He asked that the VAB exclude that case as well and, if they do submit something in writing, staff will include that in their report, and they can take action on that case, as well, at the next meeting.  He asked that the VAB approve the special magistrates’ recommendations in all of the cases except for those 14, which will include Petition 90L, Tommy E. & Denice Stephens.

            On a motion by Commr. Pool, seconded by Mr. Strong and carried unanimously by a 4-0 vote, the VAB approved the recommendations submitted by the special magistrates for the following cases, except for the 14 cases that have been noted and includes Petition 2005-90L, Tommy E. and Denice L. Stephens:

Recommendations                   Petition No.      Petitioner’s Name


            Deny                                        2005-2             Bobbie Pollock

            Grant                                      2005-4             Violet Lewis

            Deny                                        2005-5             Elizabeth Ivins

            Deny                                        2005-7             Robert J. Bosch

            Deny                                        2005-11           H. R. & Beverly B. Overly

            Deny                                        2005-28           Scott W. Norris

            Deny                                        2005-33           Charles W. & Elizabeth K. Stoothoff, Jr.

            Deny                                        2005-37           Christine Croft

            Deny                                        2005-6             Hossein Faraji

            Deny                                        2005-13           Hans J. Erdmann

            Deny                                        2005-19           Fed Audain

            Deny                                        2005-21           Wazir Ali

            Deny                                        2005-23           John A. Baldwin

            Deny                                        2005-24           Frank G. Williams, Jr.

            Deny                                        2005-25           Helen Williams

            Deny                                        2005-26           Ida Watson

            Deny                                        2005-27           Paul & Diane Watson

            Grant                                      2005-40           Mary M. Clark

            Deny                                        2005-41           Daniel Belanger, Jr.

            Deny                                        2005-45           Yuemin & Rena Wang

            Deny                                        2005-46           Yuemin & Rena Wang

            Deny                                        2005-52           John Kingman Keating/Schlitt, Representative

            Deny                                        2005-55L         Gunnar W. & Beatriz Allen

            Deny                                        2005-60L         NFN Thakurdyal

            Deny                                        2005-81L         Patricia M. Detoro & John Parada

            Grant                                      2005-100L      Steven D. Obenchain

            Grant                                      2005-203L      Jordan Hypes, Trustee

            Deny                                        2005-42           Strategic Land Investments, Inc.

            Deny                                        2005-43           Blue Sink Lakes, LLC

            Grant                                      2005-121L      Angela Gardner

            Deny                                        2005-202L       Doris Lovell

            Deny                                        2005-86           Robert Smith/Riverrest Mobile Home Comm.

            Deny                                        2005-195         Edward P. & Debra L. Jordan

            Deny                                        2005-198         John Pease, IV

            Deny                                        2005-129         Terry Arnold

            Deny                                        2005-87           Equity One Inc./Eustis Square Shopping Center

            Deny                                        2005-88           Equity One Inc./Eustis Square Shopping Center

            Deny                                        2005-89           Equity One Inc./Eustis Square Shopping Center

            Deny                                        2005-151         Burr Wolff/Tractor Supply

            Deny                                        2005-154         Burr Wolff/Tractor Supply #509

            Deny                                        2005-152         Burr Wolff/Kmart Corp.

            Deny                                        2005-153         Burr Wolff/Kmart Corp. #3657

            Deny                                        2005-130         AREEA Consultants/Wachovia Bank

            Deny                                        2005-120         Giovanna Ellison

            Deny                                        2005-193         Theresia S. Hauger

            Deny                                        2005-128         Norman C. Cummins


            Mr. Minkoff noted that the meeting will start at 8:30 a.m. on February 7, 2006, and he will be asking that the Board begin its meeting at 10 a.m. that day, so they have adequate time to consider the information he will be providing to them.  He reminded the VAB that they do not take any discussion from the audience; it is strictly discussion amongst the members.  He is comfortable with a consensus from the members today that they would like him to address those cases, as noted, and to provide them with information on each.

            Discussion occurred regarding the number of petitions received this year, approximately 205, with approximately 61 going to a hearing.  It was explained by Mr. Minkoff that the VAB now receives recommendations from special magistrates and written objections from property owners.

            Mr. Conner suggested that the VAB may want to make sure that their fifth member is present at the next meeting although it was pointed out by Mr. Minkoff that it was not necessary as long as there is a quorum. 

            Mr. Minkoff reminded the Board that the members of the VAB are not allowed to have communication with the Property Appraiser’s Office and/or the applicant or the person in opposition.  If a member is in need of additional information, he asked that they send the request to Toni Riggs, Deputy Clerk, and she will send out the information and notify all parties.  Mr. Minkoff noted that he will talk to the parties who are present today after the meeting and explain the process allowing them to file their written objection.  He also noted that the VAB will not be taking action today on the Certificates of the Value Adjustment Board (Agenda Item 2) until they have taken action on all petitions.


            On a motion by Commr. Pool, seconded by Mr. Conner and carried unanimously by a 4-0 vote, the VAB approved the Minutes of August 2, 2006, VAB Organizational Meeting, as presented.

            On a motion by Mr. Conner, seconded by Mr. Strong and carried unanimously by a 4-0 vote, the VAB approved the Minutes of January 17, 2006, subject to final review by the County Attorney.


            On a motion by Commr. Pool, seconded by Mr. Conner and carried unanimously by a 4-0 vote, pursuant to Chapter 194.015, Florida Statutes, the VAB approved to bill the Lake County School Board for two-fifths of the net expenses, in the amount of $2,411.98.

            On a motion by Commr. Pool, seconded by Mr. Strong and carried unanimously by a 4-0 vote, pursuant to Chapter 194.015, Florida Statutes, the VAB approved to bill the Lake County School Board for two-fifths of the net expenses, in the amount of $3,617.97.


            There being no further business to be brought to the attention of the VAB, the meeting recessed at 8:43 a.m. with it being announced that the VAB will reconvene at 8:30 a.m. on February 7, 2006.