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, Lake County Administration Building, Tavares, Florida. The following members were present:  Commissioners Jennifer Hill, Chairman, Debbie Stivender and Linda Stewart; and School Board Members Jimmy Conner and Scott Strong. Others present were: Sanford A. “Sandy” Minkoff, County Attorney; Ellie McDonald, Deputy Clerk; Frank Royce, Chief Deputy, Lake County Property Appraiser’s Office; Robbie Ross, Director, Tangible Personal Property and Agriculture Operations, Lake County Property Appraiser’s Office.

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 Ireland

                        2007-204                                 Rick Parker

                        2007-213                                 James and Joan Langford

                        2007-225,226 &227                Beverly Janzen

                        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)                 Edwards Harbor, LLC

                        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 Florida Holdings, LLC

                        2007-444                                 Bank of America

                        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                      Nancy Edenfield

                        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                                 Clifton Carter

                        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                                 Lowell Robinson

                        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                                 Davis Norita (Raintree Apts.)

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

2007-440                                 Griffin Road Office

2007-441                                 Value Pawn

2007-445                                 Bank of America

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 South Lake County where there had been an issue with the builder over the water tightness of the homes.  He stated that the residents claimed the values were depressed because of the particular builder of the homes in this subdivision.

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.