LAKE
MARCH
4, 2008
The Lake County Value Adjustment Board (VAB) met on Tuesday,
March 4, 2008, at 8:30 a.m., in the Board of County Commissioners’ Meeting
Room,
Commr. Hill called the meeting to order.
Mr.
Minkoff stated that this would be a Final Adjustment Board Meeting for the
year. He stated that today’s meeting
regarded all of the valuation cases. He
explained that the exemption and classification cases go to a “lawyer” Special
Master, and that valuation cases go to an “appraiser” Special Master. He stated that today they have all the
recommendations of the appraiser Special Master. He referred to the color-coded table given to
the Board which described the four categories upon which the Special Master
made his recommendations. He commented
that in accordance with due process all citizens were afforded an opportunity
to put in writing any objection that they had to the recommendations. He explained that although several people had
responded, there was nothing substantive in the responses other than trying to
reargue the facts. He stated that the on
the few cases where the Special Master disagreed with the Property Appraiser,
the Property Appraiser was not going to object, and that there was not a
substantial tax impact from those cases.
Category
1 – Recommendation to Deny Relief – No Objection from Property Appraiser
Mr.
Minkoff explained that with respect to the requests in Category 1, the Special
Master agreed with the Property Appraiser and recommended that the request for
relief be denied. The Petitioners in
Category 1 are as follows:
2007-10 Timothy Sells
and Donald Clark
2007-169 Alexander
Nikolajev
2007-171 Barry Goldman
2007-178 Williams &
Brigigga Jow
2007-179 & 180 Dori Milner
2007–181 Onsi Derias
2007-194 Henry Gorra
2007-203 Dave and Gerry
2007-204 Rick Parker
2007-213 James and Joan
Langford
2007-225,226 &227
2007-228 Paradigm Tax
Group
2007-229 Dane Lacey
2007-230 – 240 Laviance Property
Acquisition, LLC
2007-241 Tammy Weiser
2007-245 (1 parcel) Curtis Hospitality, LLC
2007-246 (1 parcel) Davidson Harvest, LLC
2007-247 (3 parcels) Ames Holdings, LLC
2007-248 (3 parcels) Baker Heritage, LLC
2007-249 (1 parcel)
2007-250 (2 parcels) Gordon Tender, LLC
2007-252 John Klump
2007-255 Mary Narehood
2007-256 Bonnie Holcomb
2007-257 Russell and
Eileen Hellein
2007-282 – 318 Philip Edgington
2007-319 – 323 Tony Benge
2007-324 – 333 Richard Jerman
2007-335 George and
Alicia Kainz
2007-336 Jeffrey and
Marilyn Goodman
2007-337 Mary Vollger
2007-338 Robert Vollger
2007-341 & 342 Reed Galin
2007-343 – 345 Mansour Max Sabeti
2007-346 Lady Lake
Shoppes, LLC
2007-347 The Promenade,
LLC
2007-354 – 360 Lee A. Conn
2007-2007-362 Donald Stephens
2007-363 Kevin and
Melanie Thompson
2007-364 Gerald Jacobs
2007-365 Irving Matthews
2007-367 Fred Cochran
2007-368 Fred Cochran
2007-369 Fred Cochran
2007-370 – 372 Dr. Mark Machuga
2007-378 & 383 Dr. Mark Machuga
2007-374 Charles O’Neal
2007-384 John A. Gaudio
2007-385 & 386 Alfred Little, Jr.
2007-387 James Langford
2007-390 Robert
Nicholson
2007-393 James Zimmer
2007-397 Rajal Patel
2007-400 Gregory Basore
2007-401 American Tower
Corporation/Spectrasite
2007-402 – 405 Fountains at Clermont,
LLC
2007-406 Jody and Amanda
Leatherberry
2007-407 Darrin and
Amanda Leatherberry
2007-408 Neal Sanders
Straussburg and Co.
2007-422 Andrew and
Gloria Gaul
2007-423 Maria V.
Arguelles
2007-428 Windermere –
(Apts.)
2007-429 Landura-Leesburg
Ltd. (Apts.)
2007-435 & 436 IRG/Commercial, Inc.
2007-437 & 438 Bella Collina
2007-442 & 443 New Plan
2007-444 Bank of
2007-446, 449 & 450 WinnDixie
2007-447, 448, 451,
452, 453,
& 454 WinnDixie
2007-455 Richard Gaudio
2007-456-L Clint Lytle
2007-470 & 471 Dobwattle Singh
2007-472-L – 476-L Dan Harbridge
2007-495-L Paul and Aimee Kravse
Category
2 – Recommendation to Grant Request for Relief by Petitioners and Overturn the
Property Appraiser’s valuation based on the Special Master’s Recommendation
Mr.
Minkoff explained that the requests in Category 2 consisted of nine cases. He stated that the Special Master made a
recommendation that there be a reduction, noting that the Property Appraiser
had no objection. He recommended that
the Petitioners’ requests for relief be granted. The nine Petitioners in Category 2 are as
follows:
2007-177 Robert Bailey
2007-206 Boswell and
Pauline Williams
2007-207 Louis Kingsley
2007-208 Charles and
Janic Webb
2007-212 Robert Dushaw
2007-218 Edmund E. Meyer
2007-254 Reina
Banegas-Nobles
2007-352 Manuel
Rodrigues
2007-353 Richard and
Diane Budd
Mr.
Minkoff stated that he had provided a list of the differences on these nine
petitioners’ valuations where the Special Master made the reductions. He noted that in some cases these were very
substantial reductions, however, most did not result in a reduction of
taxation, but just reduced the Save Our Homes amount.
Category
3 - Recommendation to Deny Request for Relief by Special Master and
Property
Appraiser / Written Response Filed
Mr.
Minkoff stated that the requests in Category 3 were cases in which the Special
Master agreed with the Property Appraiser.
He noted that the Petitioners had written letters, but that the
responses reargued the facts. He recommended that the Petitioners’ requests for
relief be denied. The Petitioners in
Category 3 are as follows:
2007-191 Nancy Edenfield
2007-220 Andrew Colby
2007-223 & 224 William and Janie Baker,
Trustees
2007-251 Raymond and Catherine Oakley
2007-259 Benedict and Gita Mohit
2007-349 Brian and Kathy Balut
2007-377 William Rolen
2007-389 Areesha Shuja
2007-398 James (Mark) Ducharme
Category
4 – Recommendation to Grant Petitioners’ Withdrawal
Mr.
Minkoff stated that the requests in Category 4 were those withdrawn by the
applicants. The Applicants in Category 4
are as follows:
2007-175 Edmund Woolfolk
2007-186 Andrew Benoist
2007-187 & 188 James Powers
2007-190 & 192
2007-193 Ralph and
Shirley Mocny
2007-196, 197 & 198 John Chick
2007-201 Karen Fittler
2007-202 Donna Baab
2007-209 & 210 Sheila Denoncourt and
James Shady
2007-211
2007-214 Dazzling
Sunset, LLC
2007-215 Robert Ogden
2007-216 Rainbridge, LLC
2007-217 Mark Edmondson
2007-219 Imanuel D.
Martin
2007-221 Robert and
Claudia Kinkade
2007-222 First Boston
Corp.
2007-242 & 243 Bill Peugh
2007-244 Michael Levine
2007-253 Donald Carey
2007-258 Harry Lerner
2007-260 – 266 Drew Pastures, LLC
2007-274 – 277 Montverde Investments,
LLC
2007-334 Frinivasa Reddy
2007-339 Mary Foreman
2007-340-L Richard G. Edwards
2007-348
2007-350 Robert and Dorothy
Tippett, Jr.
2007-351 Veranda Mt.
Dora, LLC
2007-379 Dr. Mark
Machuga
2007-373 Anthony and
Sandra Fattizzi
2007-375 Edward Cohoski
Jr.
2007-376 Robert Shakar
2007-380 Paula Galassi
2007-381 & 382 Carl Hammond
2007-484 - 486 Carl Hammond
2007-487 – 492 Carl Hammond
2007-388 Elaine Cincotti
2007-391 Gregor Graeff
2007-392 Gregor Graeff
2007-396 Stephen Kelly
2007-399 Cutrale Citrus
Juices USA, Inc.
2007-409 Stephen Lowitz, Arbours at Silver
Lake, Ltd.
2007-424 Pineloch Management Corp.
2007-425 Michelle K. Rudd
2007-426 HEP 8 CLER LC (Kings Ridge)
2007-427
2007-430 Arbours at Silver Lake Ltd (Apts.)
2007-431 & 432 Tire Kingdom
2007-433 & 434 Advanced Auto
2007-439 Blue Parrott Camping and Park
2007-441 Value Pawn
2007-445 Bank of
2007-457 John and Janice Daly
2007-464 John and Janice Daly
2007-458-L – 463-L Kimco
2007-465 – 469 Colonial Bank
2007-493 Thelma Phillips
Mr.
Minkoff commented that these homes were primarily from one subdivision in
Mr.
Minkoff reiterated that the matter before the VAB today was to approve the
Special Master’s requests to: (1) deny the requests from the citizens in
Categories 1 and 3; (2) grant the requests in Category 2; and (3) grant
withdrawal of the requests in Category 4.
On
a motion by Mr. Scott Strong, seconded by Commr. Stivender and carried
unanimously by a 5-0 vote, the VAB Board approved to uphold the recommendations
of the Special Master to deny Petitioners’ requested relief in Category 1; to
grant Petitioners’ requested relief in Category 2; to deny Petitioners’
requested relief in Category 3; and grant Petitioners’ requests for withdrawal
in Category 4.
Certificates
for Ad Valorem and Tangible Taxes
Mr.
Minkoff stated that the next item on the Agenda was for the approval of the
Certificates of the Value Adjustment Board which ultimately is the final
certification of the roll. He stated
that there were two Certificates -- one for ad valorem taxes and one for
tangible taxes. He commented that there
was no change at all in tangible taxes since they had no tangible petitions
which reduced valuation, but that on ad valorem taxes there was a net reduction
of $124,691,203 in value. He referred to
a copy of the advertisement required to be placed in the paper, noting that the
tax impact was just over $2 million which is the impact on tax collections by
the decisions made by the Value Adjustment Board this year. He commented that most of those were
agricultural taxes reflecting the three-times-value rule. He mentioned that the residential taxes,
specifically the nine cases mentioned previously, only changed the tax receipts
by $5,000 so there was not a substantial change. He requested the approval of the Certificates
and signatures of the VAB Board on two (2) originals.
On
a motion by Commr. Stivender, seconded by Commr. Stewart and carried
unanimously by a 5-0 vote, the VAB approved the Certificates of the Value
Adjustment Board certifying the tax impact for Lake County for the 2007 tax
year including both ad valorem and tangible taxes.
Mr. Minkoff stated that the Lake County Clerk
would be billing the School Board and the County for their respective shares of
the Special Master fees. He stated they
were not accepting any additional petitions for 2007.
Mr.
Minkoff stated there was no further business.
The
meeting was adjourned at 8:40 a.m.
___________________________________
JENNIFER HILL,
CHAIRMAN
ATTEST:
__________________________
NEIL KELLY, CLERK