10/03/2011 Agenda AGENDA
MONROE COUNTY VALUE ADJUSTMENT BOARD
Any person who wishes to be heard shall provide the Clerk with his or her name
and the agenda item on which he or she wishes to be heard. An individual has five
minutes to address the Board.
ORGANIZATIONAL MEETING
Monday, October 3, 2011 Marathon Government Center
2798 Overseas Highway
Marathon, Florida
10:00 a.m. Call to Order
Members of the 2011 Value Adjustment Board
Commissioner Sylvia Murphy
Commissioner David Rice
School Board Member John Dick
BOCC Citizen Member John Repetto
School Board Citizen Member Nancy Mayhew
A. Introduction and contact information of the members of the Value Adjustment Board and Clerk
to the Value Adjustment Board.
B. Election of Chairman and Vice - Chairman for the 2011 Value Adjustment Board.
C. Discussion of uniform rules of procedure for hearings before Value Adjustment Boards, and new
legislation (HB281).
D. Clerk's Report on Petitions filed (to be announced at the meeting).
1. Exemption Petitions
2. Valuation Petitions
3. Tangible Personal Property Petitions
4. Late Filed Petitions
ADA Assistance: Anyone needing special assistance at the Value Adjustment Board's meeting due to a disability
should contact the Clerk's Office at (305) 295 -3130, one week prior to the meeting.
E. Ratification of the Value Adjustment Board Attorney's determination of late -filed petitions to
date for the current tax year, and re- authorization of Board Attorney's review and determination
of late -filed petitions on behalf of the Value Adjustment Board (Chapter 12D -9.015 (11)(b)).
F. Adoption of a Resolution implementing the authorization provided for in Section 194.013,
Florida Statutes, to require a Filing Fee for certain petitions filed with the Board.
G. Consideration by the Board to appoint the Clerk, or his designee, to re- schedule hearings made
fewer than 5 calendar days before the scheduled hearing for an emergency when good cause is
shown (Chapter 12D- 9.019(4)(b)).
H. Review and selection of Applicants for Special Magistrate Positions, and execution of Contracts
with the selected Special Magistrates.
1. Exemptions and Classifications.
2. Valuation of Real Estate.
a. Residential Property
b. Commercial Property
3. Tangible Personal Property.
J. Approval of the Initial Certification of the Value Adjustment.
K. Property Appraiser's Report.
ADA Assistance: Anyone needing special assistance at the Value Adjustment Board's meeting due to a disability
should contact the Clerk's Office at (305) 295 -3130, one week prior to the meeting.
RESOLUTION NO. VAB 001 -2011
A RESOLUTION OF THE VALUE ADJUSTMENT BOARD OF MONROE
COUNTY, FLORIDA, IMPLEMENTING THE AUTHORIZATION PROVIDED FOR IN
SECTION 194.013, AUTHORIZING PURSUANT TO FLORIDA STATUTES A FILING
FEE FOR PETITIONS FILED WITH THE BOARD IN THE AMOUNT OF $15.00
WHEREAS, Section 194.013, Florida Statutes, provides that, if so required by
Resolution of the Value Adjustment Board, petitions filed pursuant to Section 194.011, Florida
Statute, shall be accompanied by a Filing Fee to be paid to the Clerk of the Circuit Court, also
serving as Clerk of the Value Adjustment Board, in an amount determined by the Board not to
exceed Fifteen Dollars ($15.00) for each separate parcel of property, real or personal, covered by
the petition and subject to Appeal; and
WHEREAS, THEREFORE, BE IT RESOLVED BY THE VALUE ADJUSTMENT
BOARD OF MONROE COUNTY, FLORIDA:
1. That a Filing Fee in the amount of Fifteen Dollars ($15.00), for petitions filed
with the Value Adjustment Board is hereby authorized.
2. This Resolution shall take effect upon its adoption.
PASSED AND ADOPTED by the Value Adjustment Board of Monroe County,
Florida, at their Organizational Meeting held on the 3rd day of October, 2011.
Commissioner Sylvia Murphy
Commissioner David Rice
School Board Representative John Dick
Citizen Member Nancy Mayhew
Citizen Member John Repetto
Value Adjustment Board
of Monroe County, Florida
By:
Chairman
(SEAL)
ATTEST: DANNY L. KOLHAGE, CLERK
BY:
Deputy Clerk
Value Adjustment Board Attorney
Approved as to Form
Robert Tischenkel
Pagelof3
Pam Hancock
From: <rinky @parwanilaw.com>
To: "'Pam Hancock"' <phancock @monroe- clerk.com>
Sent: Wednesday, June 01, 2011 2:51 PM
Attach: Rinky's Resume.doc
Subject: 2011 Attorney Special Magistrate Application
Dear Clerk:
I would like this letter to serve as my application in response to the 2011 Monroe County Value
Adjustment Board Attorney Special Magistrate position. I have attached a copy of my resume for your
review.
I have practiced law for over five years and I do not represent the Property Appraiser, the Tax Collector,
any taxing authority or any property owner in any administrative or judicial review of property taxes. I
have been licensed to practice law for 12 years. I have three years of experience providing legal
services to Florida Counties. I have been an attorney special magistrate for Hillsborough County from
2008 through 2010. For Hillsborough County I have been the primary attorney handling the good cause
decisions for the last three years. I also have either been an alternate magistrate or a magistrate in 2009
and/or 2010 for the following counties: Polk, Pasco, Manatee, Santa Rosa, Marion, Pinellas, Monroe,
Sumter. I have significant understanding and experience with the Department of Revenue Value
Adjustment Board Rules
• I have a license to practice law in four states: California, Iowa, Texas and Florida. I have handled
property tax issues in all four states. I have also worked for various government entities in other states
during my career. I am very familiar with the legal property tax issues in Florida and have been
intimately involved in the challenges.
Thank you for your consideration of this application. If I can provide any additional information please
do not hesitate to contact me. I would be honored to have the opportunity to work for you this coming
season.
Rinky S. Parwani
Parwani Law, P.A.
9905 Alambra Avenue
Tampa, Florida 33619
Phone: 813- 514 -8280
Cell: 813- 675 -5941
Fax: 813-514-8281
rinky @parwanilaw.com
6/1/2011
Page 2 of 3
www.parwanilaw.com
Rinky S. Parwani is licensed to practice law in Florida, California, Texas and Iowa.
Parwani Law, P.A. is the winner of the Brandon Chamber of Commerce 2010 Small Business of the
Year Award in the Minority and Women Business category.
This transmission may contain information that is privileged, confidential and /or exempt from disclosure
under applicable law. If you are not the intended recipient, you are hereby notified that any disclosure,
copying, distribution, or use of the information contained herein (including any reliance thereon) is
strictly prohibited.
In compliance with the requirements of the IRS pertaining to the publication of Circular 230, Parwani
Law, P.A. informs you that any advice contained in this communication which is or may be related to
U.S. federal tax advice is not intended or created to be used, and cannot be used, for the purpose of 1)
either avoiding penalties under the Internal Revenue Code or promoting, marketing or 2)
recommending to another party any transaction or matter that is contained in this communication.
From: Pam Hancock [mailto:phancock @monroe - clerk.com]
Sent: Wednesday, June 01, 2011 2:11 PM
To: rinky @parwanilaw.com
Subject: Re: 2011 Attorney Special Magistrate
The advertisement has been placed in local papers. You can forward me your resume by e-mail.
- - -- Original Message
From: rinky @parwanilaw.com
To: 'Pam Hancock'
Sent: Wednesday, June 01, 2011 1:44 PM
Subject: 2011 Attorney Special Magistrate
Pam,
Hope you are doing well?
How do I apply to be an attorney special magistrate for 2011? Has the announcement been posted?
Rinky S. Parwani
Parwani Law, P.A.
9905 Alambra Avenue
Tampa, Florida 33619
Phone: 813- 514 -8280
Cell: 813- 675 -5941
Fax: 813 - 514 -8281
rinky @parwanilaw.com
www.parwanilaw.com
Rinky S. Parwani is licensed to practice law in Florida, California, Texas and Iowa.
Parwani Law, P.A. is the winner of the Brandon Chamber of Commerce 2010 Small Business of the
6/1/2011
Page 3 of 3
•
Year Award in the Minority and Women Business category.
This transmission may contain information that is privileged, confidential and /or exempt from
disclosure under applicable law. If you are not the intended recipient, you are hereby notified that any
disclosure, copying, distribution, or use of the information contained herein (including any reliance
thereon) is strictly prohibited.
In compliance with the requirements of the IRS pertaining to the publication of Circular 230, Parwani
Law, P.A. informs you that any advice contained in this communication which is or may be related to
U.S. federal tax advice is not intended or created to be used, and cannot be used, for the purpose of
1) either avoiding penalties under the Internal Revenue Code or promoting, marketing or 2)
recommending to another party any transaction or matter that is contained in this communication.
6/1/2011
The Department o
p f Revenue
o f the State of Florida
ij
Statement of Completion
Rinky Parwani
Full Name
has completed the training for the
2011 Value Adjustment Board
I certify I have completed all of the 2011 online VAB training
presented by the Florida Department of Revenue.
ic t tit/ S ‘ A l ittiffiV
S' ature of Participant James McAdams
Director, Property Tax Oversight
{
3511 Osprey Cove Drive Phone (813) 675 -5941
Riverview, Florida 33578 E -mail parwanir @yahoo.com
Rinky S. Parwani
Professional Parwani Law, P.A. Tampa, Florida
Experience Solo Practitioner
Successful general solo practice. Manage four employees. Variety of cases including real estate,
debt resolution, foreclosure, mortgage modification, bankruptcy, litigation, immigration, wills
and trusts, class actions, employment law, corporate and contract work. Representation of
businesses, individuals, doctors and entertainment clients. Served as county special magistrate to
Value Adjustment Boards. Volunteer for Fox Channel 13 Tampa Bay Ask -A Lawyer. Winner
of 2010 Brandon Small Business of the Year Award for Minority and Women Owned Business
after being open 3 years. Recognized for Pro Bono Service in 2010 by 13 Judicial District.
Middleberg, Riddle & Gianna Dallas, Texas
Partner
Advised Fortune 500 clients on litigation and corporate aspects of business and
legal requirements for consumer mortgage lending. Provided legal advice to
software engineers regarding web based and DOS based mortgage documentation
preparation system. A member of the director team responsible for strategic
guidance, management and law firm vision.
Countrywide Home Loans Plano, Texas
Senior Vice President of Fair Lending and Legal Compliance
Head of all legal compliance and fair lending for over 1000 retail branches and
the telemarketing group. Managed a staff of over 30 employees. Responsible for
all executive strategic guidance concerning policies and procedures. Maintained
and developed compliance policies and procedures in accordance with company
culture and laws. Provided advice to executive team on federal and state laws
and regulations including HMDA, RESPA, TILA, ECOA, FCRA, GLBA,
OFAC, BSA, high cost and privacy regulations.
Wells Fargo Financial Des Moines, Iowa
Assistant General Counsel
Advised executives and business units on state and federal consumer lending
laws for unsecured, secured, and real estate loans, retail credit and sales finance.
Well versed in HMDA, TILA, RESPA and other lending regulatory schemes for
consumer lending. Lead attorney advising credit card business unit including
home equity loans.
}
pr
Private Practice with Law Firms Beverly Hills and Lake Tahoe, California
Corporate and Litigation Associate Attomey
Responsible for all aspects of multi - million dollar business transactions, tax
planning and real estate matters for local, national and international businesses
and individuals. Handled issues concerning covenants, conditions and
restrictions, wetlands, easements, partnerships, corporations, limited liability
companies, business sales, acquisitions, mergers, start-ups, transaction
negotiation, corporate compliance, corporate governance, securities compliance,
employment law and trademark, copyright. Represented film, internet and music
companies, artists, performers and commercial photographers with the formation
of business entities, sophisticated film financing transactions, complex corporate
negotiated transactions, the commercial exploitation of intellectual property
rights, employment contracts and securities and corporate law compliance. Lead
trial attorney managing all aspects of federal and state, complex, press - worthy,
multi- million dollar, international litigation and appeals, including discovery,
motions, briefs, depositions, court appearances and mediations.
Education 1998 University of Minnesota Law School Minneapolis, Minnesota
JD
Dean's List
Outstanding Woman Graduate Award of 1998
Won Minnesota Bar Computer Law Essay Contest
Editor of Journal, Moot Court Competitor
1993 Drake University Des Moines, Iowa
MBA
Graduated at age nineteen.
Vice President of Management Honor Society
1992 Drake University Des Moines, Iowa
BS
Double major in accounting and corporate finance
Completed program in two calendar years
Memberships and Florida Bar — Admitted 4/2003 Bar Number 629634
Associations Texas Bar - Admitted 9/2005 Bar Number 24049868
California Bar - Admitted 12/1998 Bar Number 199487
Iowa Bar - Admitted 2/2004 Bar Number 18659
US Supreme Court — Admitted 5/2009
Ninth Circuit - Admitted 4/1999
Eleventh Circuit — Admitted 6/2009
US District Court - Central District of California - Admitted 1/1999
US District Court — Middle District of Florida — Admitted 5/2008
US District Court — Northern District of Florida — Admitted 6/2009
US District Court — Southern District of Florida — Admitted 7/2009
Fellow, Life Management Institute — 11/1992 - FLMI
Iowa Society of Certified Public Accountants - 11/1994 — CPA (inactive)
Institute of Certified Management Accountants — 11/94 — CMA
Hillsborough County Bar Association
Brandon Bar Association
Tampa Bay Bankruptcy Bar Association
Central Florida Bankruptcy Law Association
National Association of Consumer Bankruptcy Attorneys
American Immigration Lawyers Association
E
1
Publications Computer Law News, A Publication of the Minnesota Bar Association, "Email in
the Workplace: The Employer's Right to Snoop in Minnesota," Winter 98 -99
The Daily Journal, Verdicts and Settlements, "Blinder Vision, The `State Fund'
Decision Creating Numerous Unanswered Questions About the Duties of a Party
Receiving Possibly Privileged Documents in Discovery," January, 21, 2000
Certified Management Accountants' Society of Southern California Newsletter,
"Are You Ready for California's New Wage and Hour Law ?" March 2000
Metropolitan News, Special Edition New Admittee Handbook, "What Your Bar
Association Can Do For You," June 2001
Truckee Tracks Chamber Newsletter, "Do I Have An Employee Or An Independent
Contractor," May 2002 and "123456789 Shhh! It's a Social Security Number," June
2002
"Legally Savvy" Column, CapitalistChicks.com, 2006 and 2007
Other Business Sierra Nevada College, Accounting Professor, Incline Village, NV
and Teaching Glendale Community College, Accounting Instructor, Glendale, CA
Experience Felhaber, Larson, Fenlon & Vogt, Employment Law Clerk, Minneapolis, MN
Robins, Kaplan, Miller and Ciresi, Summer Associate, Costa Mesa, CA
Imation, 3M spin -off, Paralegal, St. Paul, MN
Metrahealth, Financial Analyst, Tampa, FL
Cumberland Casualty and Surety, Accountant, Tampa, FL
The Principal Financial Group, Staff Accountant, Des Moines, IA
IDS Financial Services, Computer Information Manager, West Des Moines, IA
EDWIN A. SCALES, III, P.A.
Attorney at Law
September 23, 2011
Value Adjustment Board
Monroe County Courthouse
500 Whitehead Street, Suite 101
Key West, Florida 33040
Dear Members of the Value Adjustment Board:
I am terribly sorry that I will be unable to attend the 2011 Organizational Meeting
of the Value Adjustment Board on October 3, 2011.
I will be in Miami for the entire day.
However, I would greatly appreciate the Board's consideration of my Application
for Reappointment to serve as the Value Adjustment Board's Special Master with
regard to Exemptions /Classifications. While I have previously submitted my
resume, attached please find an up -dated resume for your consideration.
Thank you very much for your time and consideration.
Sincere ours,
y,_
• . • A. Scales, III
EAS /llr
Enclosure
cc: Pamela G. Hancock, D.C. (w /enclosure)
Robert Tischenkel, Esquire (w /enclosure)
201 Front Street, Suite 333 • Key West, Florida 33040
305/292 -8950 Fax 305/296 -6629 • email: escales@edscalespa.com
The Department of Revenue
of the State of Florida
Statement of Completion
EDWIN A. SCALES, 111
Full Name
has completed the training for the
2011 Value Adjustment Board
I certify I have completed all of the 2011 online VAB training
presented by the Florida Department of Revenue.
Signature of Participant James McAdams
Director, Property Tax Oversight
l !, I
Ili
Edwin Ayres Scales, III, Esq.
201 Front Street, Suite #333
Key West, Florida 33040
Phone: (305)292- 8950/Fax: (305)296- 6629/Email: escales @edscalespa.com
WORK EXPERIENCE AND PUBLIC SERVICE
President; Edwin A. Scales, III, P.A. (2000 - present). Law firm providing general
counsel and government relations services as described below; also provide legal and mediation
services throughout Florida, concentrating in appellate practice, commercial litigation,
regulatory, administrative, and land use practice, and government relations. Of Counsel with
Florida's GrayRobinson firm (2003 - present).
General Counsel; Florida Citrus Commission (2005- present). Provide general
legal advice and services to 12- member commission which serves as the agency head of the
Florida Department of Citrus.
Trustee and Chair; Florida Keys Community College (2006 - present; 2007 -2009,
Chair); Appointed by Florida Governors, Jeb Bush and Charlie Crist, to the college's governing
board.
Member; Florida Commission on Ethics (2011 - present); Appointed by House
Speaker Dean Cannon. The 9- member Board reviews and adjudicates ethics complaints against
public officials and issues opinions of guidance for Florida public officers related to Florida's
Code of Ethics.
Sixteenth Judicial Circuit Nominating Committee (2009 - present). Appointed by
Gov. Charlie Crist to recommend to the Governor nominees for circuit and county court judges
in Florida's 16 Judicial Circuit (i.e. Monroe County, Florida).
Special Magistrate for Homestead Exemptions; Monroe County Value
Adjustment Board (2009- 2011).
General Counsel/Vice President of Legal Affairs and Governmental Relations;
Historic Tours of America, Inc. ( "HTA ") (Special Counsel: 2010 - present; General Counsel:
1998 -2010, Vice President: 1998 - 2000). As General Counsel, oversaw all legal affairs and
issues, including litigation, insurance, contracts, intellectual property, and transactions for
world's largest privately held intra -city tour and trolley company. HTA operates, is affiliated
with, and/or controls trolley tours and a manufacturing center, retail outlets, tourist attractions
and land development operations in Key West, District of Columbia, Savannah, Boston, St.
Augustine and San Diego. Oversaw all governmental affairs, permitting and lobbying operations
for the company and its subsidiaries /affiliates. Currently serve as Special Counsel, handling
separate matters on an as- needed basis.
WORK EXPERIENCE AND PUBLIC SERVICE - continued
City Commissioner; City of Key West (2001- 2005). Elected with 67% of the vote
to represent Key West's District III. Did not seek re- election.
Shareholder /Attorney; Lane, Trohn, Bertrand, & Vreeland, P.A. (1991- 1998).
Litigation attorney specializing in general civil litigation, including appellate work, subrogation,
insurance law, foreclosures and commercial litigation in both state and federal courts. Elected
shareholder after just 4 1/2 years of practice. Served on firm's marketing and associate
development committees.
Planning Board Member, City of Key West Planning Board (1999- 2001).
Review proposed land development regulations, submitted site plans and conditional use
applications for land development projects for the City of Key West.
Special Master Hearing Officer; City of Lakeland Code Enforcement Board
(1996- 1998). Served as administrative judge evaluating evidence and adjudicating allegations of
violations of city ordinances.
Federal Judicial Nominating Committee (2001- 2005). Select committee
appointed by Gov. Bush to recommend to President nominees for federal judicial and U.S.
Attorney vacancies.
Monroe County Tourist Development Council (2003- 2005). Appointed by
Monroe County Commission to serve on board charged with allocating County "bed -tax" funds
to promote the Florida Keys' tourist economy. Served as Board's Vice Treasurer (2003 - 2005).
EDUCATION/LICENSES
University of Florida College of Law; Juris Doctor, awarded August 1991. Book
Award in Florida Administrative Law.
University of Florida; Bachelor of Science in Telecommunications with Honors,
awarded by College of Journalism and Communications in May 1988.
Admitted to practice in all Florida State courts, all Florida Federal courts, United
States Supreme Court and Federal Eleventh Circuit Court of Appeals.
Florida Supreme Court Certified Circuit/County Civil Mediator (2000 - present)
and Federal Southern District Certified Mediator (2006 - present).
2
BAR ACTIVITIES AND SERVICE
Board of Governors; The Florida Bar (2005- present). Elected March 2005 to
represent the 16 Judicial Circuit (i.e. Monroe County's attorneys) on the statewide governing
board. Re- elected March 2007, March 2009, and March 2011; Chairman, Legislation Committee
(2010- present); Executive Committee (2010 - present); Strategic Planning Committee (2009 -
present); Appellate Rules Committee, Board Liaison (2010 - present); Chairman of the Citizen's
Forum (2006- 2008).
Justice Teaching Program (2007 - present). Conduct seminars on the United States
Constitution at Key West High School with Circuit Court Judge David J. Audlin, Jr.
Board of Governors; The Young Lawyers Division of the Florida Bar (1992-
2001). Sergeant -at -Arms (2000- 2001). Representative Member (1992- 2000). Represented
lawyers under age 36 in Florida's Tenth Judicial Circuit (Polk, Highlands, and Hardee counties -
1992-1998) and Florida's Sixteenth Judicial Circuit (Monroe County - 1998 - 2000). Served as
Chairman of the Division's Long Range Planning and Student Education Committees and Vice
Chairman of the Division's Budget Committee.
Chairman; Student Education and Admissions to the Bar Committee (1995- 1998).
Florida Bar standing committee charged with reviewing legal education and Bar admissions
process. Committee Vice Chairman (1993- 1994).
Member; Florida Bar Joint Presidential Advertising Task Force (1995- 1997).
One of two "young lawyers" appointed to 18 attorney select commission charged with revising
Florida's professional rules regarding attorney advertising. Chaired the commission's Yellow
Page/ Trade Names/ Outdoor Advertising subcommittee.
Vice Chairman; Tenth Judicial Circuit Bench Bar Committee (1996- 1998).
Member; Monroe County Bar Association (1999 - present).
Sixteenth Judicial Circuit Fee Arbitration Committee (2000- 2006).
Member; Florida Bar Public and Member Information Committee (1998- 2000).
Member; Florida Bar Lawyer Referral Service Committee (1997- 1999).
Member; Florida Bar Constitutional Revision Commission Research Committee
(1997 - 1998).
Member; Florida Bar Annual Meeting Committee (1995 -96; 1998 -99).
Member; Florida Academy of Professional Mediators (2000 - present).
3
BROADCAST WORK EXPERIENCE
Host /Creator; "The Ed Scales Show" (1999- present). Live weekly radio
music /talk program airing Sundays from 11AM — 4PM on WWUS /104.1 FM in Florida Keys
and simulcast on www.uslradio.com.
Host /Creator; "The Legal Beagles" (1996- 1998). Live weekly radio talk show.
The program, which discussed callers' questions and legal issues, aired Saturday afternoons at
1:00 on WQYK -1010 AM and was heard throughout Central Florida.
Disc Jockey; WRUF -FM/AM (1984 - 1988). Gainesville, Florida.
Host /Producer/Director; "Sixty Nine Spotlight" (1984- 1987). Live weekly
television talk show featuring issues and guests of local interest aired Sunday evenings on the
Bill Cosby owned WVDO -TV69 in Gainesville, Florida.
Disc Jockey; WPCV -FM (1985). Lakeland, Florida.
EDUCATION HONORS AND ACTIVITIES
Student Body President; University of Florida (1989- 1990). Elected to oversee all
operations of nation's largest student government; oversee budget in excess of $4 million;
represent university's 36,000 students before local, state and national governmental agencies.
Presidential Search Advisory Committee (1989). University of Florida
Presidential Search resulting in selection of President John Lombardi.
Florida Board of Regents Student Member (1987- 1988). Appointed by Gov. Bob
Martinez (confirmed by Florida Senate) to represent the State's 140,000 students on 13- member
governing policy board which oversees all aspects of state's 10 public universities.
Outstanding Male Graduate; University of Florida (Spring 1988).
Hall of Fame; University of Florida (1987- 1988).
Director; University of Florida Student Body Office of Government Relations
(1985 - 1987). Coordinated all lobbying efforts on behalf of OF student body with federal, state,
and local governing bodies.
Varsity Letterman; Mike Man/Cheerleading, University of Florida (1986 -1988)
Master of Ceremonies; Gator Growl (1990)
Florida Blue Key
•
4
EDUCATION HONORS AND ACTIVITIES - continued
Phi Delta Theta Social Fraternity (Vice President, 1986 -87)
Member at Large; Board of Directors, Campus Communications, Inc. (1986-
1989). Publisher of Independent Florida Alligator daily newspaper.
Political Columnist; Independent Florida Alligator (1989 -1991)
COMMUNITY ACTIVITIES
Steering Committee; University of Florida Student Affairs Alumni Council
(1996- present).
Alumni Council; University of Florida College of Law (1991 - present).
City of Key West Port Advisory Board (2006 -2007)
Leadership Florida Class XXI (graduated May 2003)
Monroe County Arts Council; Member, Board of Directors (1999 -2001)
Key West and Lower Keys Gator Club; Member (1998 - present)
Master of Ceremonies; Mayfair by the Lake Art Festival (1982 -1998)
Rev. 06/2011
5
The Department of Revenue
of the State of Florida
Statement of Completion
Patricia McGrath
Full Name
has completed the training for the
2011 Value Adjustment Board
I certify I have completed all of the 2011 online VAB training
presented by the Florida Department of Revenue.
•5 -------
Signature of Participant James McAdams
Director, Property Tax Oversight
Patricia Peacock McGrath, 3.D.
State Certified General Real Estate Appraiser # 0000421
McGrath, Alderman & Associates, Inc.
121 North Collins Street
Suite 203
Plant City, Florida 33563
appraisenncgrath@yahoo.com
813- 752 -1491
EDUCATION:
University of Miami School of Law, Coral Gables, Florida
Jurist Doctor, December, 1998 = _ ,=.
University College of Law, London, England
Summer, 1997 (US Federal Evidence and International Human
Rights Law)
ni
University of South Florida, Tampa, Florida i a? a
Bachelors Degree, Summer, 1996 —
EXPERIENCE:
McGrath, Alderman & Associates, Inc.
President —1984 to present
Real property appraiser - specializing in litigation
valuation, including eminent domain, divorce, probate and
property disputes of all types.
Expert witness in real property — numerous circuit and
federal courts. Firm specializes in difficult appraisal
problems and unique properties.
Monroe County Clerk of the Circuit Court
Special Magistrate — 2006 to present
Appointment by the Value Adjustment Board to hear appeals
regarding good cause, ad va/oreintax issues and real property
values.
Pinellas County Clerk of the Circuit Court
Special Magistrate — 2010
Appointment by the Value Adjustment Board to hear appeals
regarding good cause, ad valoremtax issues and real property
values.
Manatee County Clerk of the Circuit Court
Special Magistrate — 2010
Appointment by the Value Adjustment Board to hear appeals
regarding good cause, ad valorem tax issues and real property
values
Patricia P. McGrath — Page 2
PROFESSIONAL CERTIFICATIONS /MEMBERSHIPS:
State Certified General Real Estate Appraiser # 421
Licensed Real Estate Broker, State of Florida
RESIDENTIAL AND COMMERCIAL VALUATION COURSES AND SEMINARS
Marshall & Swift Residential Cost Valuation
AIREA Principals and Practices, March, 1987, St. Louis, Mo.
AIREA, Standards of Professional Practice, March 1987, Orlando, FI.
AIREA, Basic Valuation Procedures, July, 1987, University of North
Carolina at Chapel Hill
AIREA, Residential Valuation, October, 1987, University of Oklahoma
AIREA, Theory and Techniques of Income Capitalization, Part A,
February 1988, Arizona State University
AIREA, The HP -12C as a Valuation Tool, March, 1988, Orlando, FL
AIREA, Easement Valuation, October, 1988, Orlando, Fi.
AIREA, Theory and Techniques of Income Capitalization, Part B, May,
1991, University of Florida
Contemporary Appraisal Issues, November, 1990, The Relocation
Institute, Orlando, Florida
Appraisal Institute, Case Studies in Real Estate Valuation, August,
1991, Florida State University
Appraisal Institute, Report Writing, November, 1991, Orlando, FI.
Land Development Code, Hillsborough County, January, 1993, Tampa,
FI.
Appraisal Institute, Standards of Professional Practice, Parts A and B,
March, 1993, University of Georgia
Relocation Appraisal, Employee Relocation Council, May, 1993,
Orlando, FI.
The Departure Provision, Appraisal Standards Board, June, 1994,
Atlanta, Ga.
' American Institute of Real Estate Appraisers, now known as The Appraisal Institute
Patricia P. McGrath — Page 3
EDUCATION (continued)
Appraisal Institute, The Departure Provision, August, 1994, Tampa, FL
Farm and Land Institute, Citrus Grove Appraisal, April, 1999,
Clewiston, Florida
Win Data 2000 Seminar (Introduction and Advanced) May, 1999,
Tampa, FI.
Florida Association of Realtors, March 2000, USPAP, Orlando, Fl.
Mclissock Data Systems, July 2000, Sarasota, FI.
Appraising factory-built housing
FHA Residential Appraisal Guidelines
National Business Institute — December, 2001
Land Use Planning and Eminent Domain
Residential Construction, June 2004, Clearwater, Florida
Limited Appraisals and the Scope of Work Decision, June 2004,
Clearwater, Florida
Does My Report Comply with USPAP?, June 2004, Clearwater,
Florida
USPAP, June, 2004, Clearwater, Florida
Florida Laws and Regulation, June, 2006, Orlando, Florida
National USPAP Update Equivalent, June,2006, Orlando, Florida
Disclosures & Disclaimers, June, 2006, Orlando, Florida
Two to Four Family Finesse — Appraising Multi - Family Properties,
June, 2006, Orlando, Florida
Appraisal Trends, June, 2006, Orlando, Florida
Hurricane Summit, June, 2007, Marathon, Florida
Environment and Green Issues, May, 2008, Clearwater, Florida
Residential Appraisal Review, May, 2008, Clearwater, Florida
Florida Appraisal Law /Update, May, 2008, Clearwater, Florida
Appraisal Now, May, 2008, Clearwater, Florida
Land Valuation Methods, May, 2008, Clearwater, Florida
Roles and Rules of Supervisors and Trainees, May, 2008, Clearwater, FI
7 Hour USPAP Update, May, 2008, Clearwater, Florida
2009 Value Adjustment Board Training — Florida Dept. of Revenue
7 Hour USPAP Update, May, 2010, Lakeland, Florida
Florida Appraisal Law, May, 2010, Lakeland, Florida
Appraisal Town Hall Meeting , June 2010, Tampa, Florida
FBI (Fraud and Appraisal Practice)
Chinese Drywall
Real Estate Owned Properties
Appraisal Standards Board
Appraiser's Obligations (What Is Expected ?)
FREAB Meeting, August, 2010, Orlando, Florida
ALL CONTINUING EDUCATION REQUIREMENTS ARE CURRENT
Patricia P. McGrath — Page 4
REPRESENTATIVE CLIENTS:
Valrico State Bank Farm Credit Hillsboro Bank
USDA Platinum Bank Waffle House
City of Plant City Bartow Ford Sizemore Farms
Bank of St. Pete 1st Community Bank Wells Fargo
Coca -Cola Strawberry Festival FDOT
Hillsborough County Monroe County Polk County
Farm Service Agency Country Mortgages Bank of Tampa
Badcock Seaboard Coast Line Monticello Bank
Wauchula State Bank Citrus & Chemical Subway
SouthShore Bank Community Bank First American Title
Hess Wish Farms
Expert witness — circuit and federal courts
Various attorneys and CPA's (probate, divorce, consultation, IRS,
bankruptcy, estate planning, trust preparation, eminent domain)
REPRESENTATIVE PROPERTIES APPRAISED:
Vacant Land Single Family Residential
Mobile Homes Condominiums
Apartment Complexes Rural Residential Citrus Groves
Quick Chill Coolers Office Buildings Laundromats
Fast Food Restaurants Industrial Warehouses
Fish Farms Medical Buildings Motels
Office Condominiums Subdivisions Packing Houses
Mobile home parks Strawberry farms Duplexes
Bar /Package Stores Banks Churches
ACLF's Convenience Stores Restaurants
Transient Labor Camps Aquaculture Fish Farms
Domestic Shrimp Farm Row Crops Blueberries
Winery Rat Farm Hamster Farm
Honey Processing Facility Vegetable Packing Facilities
Chicken /Egg Farms Oriental product farms Dairies
CeII Tower Sites Pasturage Shopping Centers
Heavy Manufacturing Repair Service Shops Out - parcels
Car Washes Automotive Sales Outdoor storage
Various agriculturally oriented and special use properties.
of Rez)t)iitte
of tile Stott) or I 1()iiititi
, -,tatcmcni ( ompirtiori
Kevin Talbott
hd,, trainiri for thc
2011 Value Adjustment Board'
1 certify 1 hoot. 0)Iiipieleti till Of the 2011 ()Wine t'AB
1)1, the 11c)r-iilli 1)ti)rirtutoit of Reveyrue.
1 Lk (
QUALIFICATIONS OF THE APPRAISER
Kevin E. Talbott, SRA
3208 Flagler Ave
Key West, Florida 33040
(305)296 -0831 Fax (305)296 -3717
AOKREAL rr.AOL..COM
GENERAL EDUCATION
Barry University, Miami Shores, Florida — Degree B.S.
Tallahassee Community College, Tallahassee , Florida - Degree A.A.
PROFESSIONAL EDUCATION
Society of Real Estate Appraisers & Appraisal Institute
1988 Course 101 - Introduction to Appraising Real Property
1989 Course 102- Applied Residential Property Valuation
1990 Demonstration. Appraisal Workshop
1991 Standards of Professional Practice Pts. A & B
1992 Rates, Ratios and Reasonableness Seminar
1993 Appraisal Reporting of Complex Residential Properties
1994 7 Hour UAPAP Core Law
1995 Blue Print Reading Class
1997 Capitalization Theory & Techniques
1998 Small Hotel/Motel Valuation - 7 Hr. Credit
1999 Income Capitalization
2000 30 Hours Continuation Course
2005 National USPAP Update Equivalent - No. ACE - 0007332
2005 Developing & Growing An Appraisal Practice - No. ACE0006929
2005 Income Capitalization - No. ACE 0006928
2005 Factory Built Housing - No. ACE0006927
2005 Florida Laws & Regulations - No. ACE007284
2008 USPAP
2008 Supervisory Rules & Regulations
2008 General Appraiser Income Approach (part 2)
2008 Florida Appraisal Laws and Regulations
PROFESSIONAL DESIGNATIONS AND LICENSES
SRA - Senior Residential Appraiser
Licensed Real Estate Broker, State of Florida
State - Certified General Appraiser, No. RZ 0002139
1993 -94 Secretary of Greater Miami Chapter of the Appraisal Institute
Current Serving as a member of the Regional Ethics and Counseling Panel
REAL ESTATE AND APPRAISAL EXPERIENCE
Real Estate Appraiser, Appraisers of the Keys, Inc., Key West, Fl (1/91-Present)
Real Estate Appraiser, Appraisal First, Miami, Fl. (3/87 - 12/90)
Real Estate Appraiser, Local Appraisal Service, Miami, F1. (1/86 -1/87)
Real Estate Appraiser /Sales, Wise Realty, Leon County, Florida(1 /85 -1/86)
Page 1 of 1
Pam Hancock
From: "Regina Corcoran" <Regina @ReginaECorcoran.com>
To: "Pam Hancock" <phancock @monroe- clerk.com>
Cc: "Regina" < Regina @ReginaECorcoran.com>
Sent: Monday, August 08, 2011 1:31 PM
Subject: Re: Organizational Meeting
Hello, Pam,
Paso Fino Grand Nationals runs through Oct 1 this year and my horse competes in the 4th to the last
class on that day. To make matters worse, Nationals are in MEMPHIS this year, which is 12 hours from
Ocala and a two day trip with horses. I am already committed to attend Nationals and barring some
unforseen event can't get out of it. It would be nearly impossible for me to arrive back in Ocala on Sun,
Oct 2 and be in Marathon on Mon Oct 3.
I sincerely want to serve as Special Magistrate and I hope you will convey this to the VAB. If it were
possible for me to be there for the opening meeting, I would. Please let the VAB know that it is not a lack
of willingness to serve that I will not be able to be present.
Thank you and I hope to see you soon.
Regina Corcoran, SRA
Original Message
From: Pam Hancock
To: escales(a�edscalespa.com ; rinkyaparwanilaw.com ; regina(c�reginaecorcoran.com ; trish mcgrath ;
aokrealaaol.com
Cc: Bob Tischenkel
Sent: Friday, August 05, 2011 9:14 AM
Subject: Organizational Meeting
Good Morning,
The 2011 Organizational Meeting of the Value Adjustment Board has been scheduled for October 3,
2011, 10:00 a.m. at the Marathon EOC.
If you have not alreay submitted your DOR Statement of Completion for the 2011 Value Adjustment
Board, please do so prior to this meeting.
8/8/2011
I '
I I
The Department of Revenue
of the State of .Florida
Statement of Completion
REGINA1 E CORCORAN, SRA j I
full Nam
has completed the training for the
2011 Value Adjustment Board
1 certify I have completed all of the 2071 online VAB training
presented by the Florida Department of Revenue.
A i r /
Signature of Participant Janes McAdams
Director, Property Tax Oversight
i
AMERIREAL TY Corporation
12285 N 3 t
Ocala, FI 34482
(305) 587 -0059
(352) 732 -9722
June 10, 2011
Pam Hancock
c/o Danny L. Kohlage
Clerk of the Court
P.O. Box 1980
Key West, FI. 33041 -1980
Dear Ms. Hancock:
am submitting my request for consideration for Special Magistrate (Valuation) for the
VAB for 2011. Attached are my resume and list of qualifications. Can you please
supply me with additional information about the time requirements and the date the
VAB will name the appointee?
Sincerely,
Regina E. Corcoran, SRA
President
Regina @ReginaECorcoran.com
Qualifications of the Appraiser
Education
Graduate 1972 University of Missouri, Kansas City School of Arts and Sciences
Bachelor of Arts, Foreign Languages - Triple Major
Successful Completion of Kansas City, Missouri Board of Realtors, Missouri Real Estate
Course and Examination 1976 Principles and Practices - Brokers License
Successful Completion of Kansas Real Estate Commission Kansas Real Estate Principles and
Course and Examination 1977 Practices - Brokers License
Successful Completion of University of Kansas Advanced Professional Certificate In Real
Course Studies 1980 Estate Basic Creative Financing
Successful Completion of University of Kansas Advanced Professional Certificate in Real
Course Studies 1981 Estate Commercial Appraisal and Investment Analysis
Master's Degree Seeking University of Kansas Computer Science
Courses 1983 -1985
Successful Completion of American Institute of Real Estate Appraisers ( A.I.R.E.A.) Real Estate
Course and Examination 1988 Appraisal Principles
Successful Completion of A.I.R.E.A. Residential Valuation
Course and Examination 1988
Successful Completion of A.I.R.E.A. Standards of Principles and Practices
Course and Examination 1988
Successful Completion of Dave Busters School of Construction- Florida Residential Contractor
Course and Examination 1988 License
Successful Completion of Florida Real Estate Principles and Practices II- Brokers License
Course and Examination 1988
Successful Completion of Appraisal Institute Appraisal Procedures
Course and Examination 1993
Successful Completion and Appraisal Institute Residential Demonstration Appraisal, All Field
Award of SRA Designation 1994 Experience Required for SRA Designation Completed
Have Attended All Required Continuing Education Courses For All Licenses
Of Note Are:
August 24, 2010 USPAP
August 26, 2010 REO and Foreclosures
April 10, 2010 Construction and Green Building
April 10, 2010 Construction and Florida Building Code
November 10, 2010 Residential Neighborhood Analysis
November 30, 2010 Appraising Apartments
November 30, 2010 Ad Valorem Tax Consultation
November 14, 2004 Residential Property Construction
February 26, 2004 Appraising Manufactured Housing
November 23, 2002 Appraisal Institute -How to Recognize and Evaluate the Ugly House
August 19, 2002 Appraising the Oddball: Nonconforming and Difficult Properties
March 14, 2000 The Technical Inspection of Real Estate
Professional Experience
AMERIREALTY Corp. 1988 to Present
President. Real Estate Analyst. Senior and Field Appraiser
AMER!MORTGAGE Corp 1988 to Present
Vice - President. Senior Field and Desk Review Appraiser
Greg O'Berry Realtors
1987 -1988 - Licensed Real Estate Salesperson
Community Management Bank, Inc. and Community Management Trust, Inc.
1974 -1986
Officer. Licensed Real Estate Broker, Missouri and Kansas since 1976 and 1977 respectively. Staff real
estate consultant and analyst and valuation for company owned investment portfolio including rental
•
properties, single family and 1 to 4 family apartments and townhomes. Also performed commercial and
real estate investment analysis and valuation for company clients.
Associations and Designations
Monroe Co Special Magistrate (Valuation) to the VAB 1999, 2002, 2003, 2004, 2005, 2006, 2007, 2008, 2009, 2010
Monroe Co Special Magistrate (TPP) to the VAB 1999 2007, 2008, 2009, 2010
Monroe County Florida Bar Ethics Committee 2008, 2 2010
Florida Certified Residential Appraiser #RD0001250
Florida Residential Contractor's License # CR C045722
Florida Licensed Real Estate Broker
Appraisal Institute, SRA Member
Member Manse
Member Paso Fino Horse Association
AMER /REALTY Corporation
1228 N 3 St
Ocala, FI 34482
(305) 587 -0059
(352) 732 -9722
June 10, 2011
Pam Hancock
c/o Danny L. Kohlage
Clerk of the Court
P.O. Box 1980
Key West, FI. 33041 -1980
Dear Ms. Hancock:
am submitting my request for consideration for Special Magistrate (Tangible Personal
Property) for the VAB for 2011. Attached are my resume and list of qualifications. Can
you please supply me with additional information about the time requirements and the
date the VAB will name the appointee?
Sincerely,
Regina E. Corcoran, SRA
President
Regina @ReginaECorcoran.com
Qualifications of the Appraiser
Education
Graduate 1972 University of Missouri, Kansas City School of Arts and Sciences
Bachelor of Arts, Foreign Languages - Triple Major
Successful Completion of Kansas City, Missouri Board of Realtors, Missouri Real Estate
Course and Examination 1976 Principles and Practices- Brokers License
Successful Completion of Kansas Real Estate Commission Kansas Real Estate Principles and
Course and Examination 1977 Practices - Brokers License
Successful Completion of University of Kansas Advanced Professional Certificate in Real
Course Studies 1980 Estate Basic Creative Financing
Successful Completion of University of Kansas Advanced Professional Certificate in Real
Course Studies 1981 Estate Commercial Appraisal and Investment Analysis
Master's Degree Seeking University of Kansas Computer Science
Courses 1983 -1985
Successful Completio n of American lnstitute of Real Estate Appraisers (A.l .R.E.A.) Real Estate
Course and Examination 1988 Appraisal Principles
Successful Completion of A.I.R.E.A. Residential Valuation
Course and Examination 1988
Successful Completion of A.I.R.E.A. Standards of Principles and Practices
Course and Examination 1988
Successful Completion of Dave Buster's School of Construction - Florida Residential Contractor
Course and Examination 1988 License
Successful Completion of Florida Real Estate Principles and Practices II- Brokers License
Course and Examination 1988
Successful Completion of Appraisal Institute Appraisal Procedures
Course and Examination 1993
Successful Completion and Appraisal Institute Residential Demonstration Appraisal, All Field
Award of SRA Designation 1994 Experience Required for SRA Designation Completed
Have Attended All Required Continuing Education Courses For All Licenses
Of Note Are:
August 24, 2010 USPAP
August 26, 2010 REO and Foreclosures
April 10, 2010 Construction and Green Building
April 10, 2010 Construction and Florida Building Code
November 10, 2010 Residential Neighborhood Analysis
November 30, 2010 Appraising Apartments
November 30, 2010 Ad Valorem Tax Consultation
November 14, 2004 Residential Property Construction
February 26, 2004 Appraising Manufactured Housing
November 23, 2002 Appraisal Institute -How to Recognize and Evaluate the Ugly House
August 19, 2002 Appraising the Oddball: Nonconforming and Difficult Properties
March 14, 2000 The Technical Inspection of Real Estate
Professional Experience
AMER /REALTY Corp. 1988 to Present
President. Real Estate Analyst. Senior and Field Appraiser
AMER /MORTGAGE Corp 1988 to Present
Vice - President. Senior Field and Desk Review Appraiser
Greg O'Berry Realtors
1987 -1988 - Licensed Real Estate Salesperson
Community Management Bank, Inc. and Community Management Trust, Inc.
1974 -1986
Officer. Licensed Real Estate Broker, Missouri and Kansas since 1976 and 1977 respectively. Staff real
estate consultant and analyst and valuation for company owned investment portfolio including rental
properties, single family and 1 to 4 family apartments and townhomes. Also performed commercial and
real estate investment analysis and valuation for company clients.
Associations and Designations
Monroe Co Special Magistrate (Valuation) to the VAB 1999, 2002, 2003, 2004, 2005, 2006, 2007, 2008, 2009, 2010
Monroe Co Special Magistrate (TPP) to the VAB 1999 2007, 2008, 2009, 2010
Monroe County Florida Bar Ethics Commii:tee 2008, 2009, 2010
Florida Certified Residential Appraiser #RD0001250
Florida Residential Contractor's License # CR C045722
Florida Licensed Real Estate Broker
Appraisal Institute, SRA Member
Member Mensa
Member Paso Fino Horse Association
F I C) R D .4 INITIAL CERTIFICATION OF DR -488P
THE VALUE ADJUSTMENT BOARD N. 12/09
Rule 12D- 16.002
Florida Administrative Code
Section 193.122(1), Florida Statutes
DEPARTMENT
OF REVENUE
Tax Roll Year ( 2 I 0 11 1
The Value Adjustment Board of Monroe County has not completed its hearings and certifies on
order of the Board of County Commissioners according to sections 197.323 and 193.122(1), F.S., that the
Check one. ,/ Real Property n Tangible Personal Property
assessment roll for our county has been presented by the property appraiser to include all property and
information required by the statutes of the State of Florida and the requirements and regulations of the
Department of Revenue.
On behalf of the entire board, I certify that we have ordered this certification to be attached as part of the
assessment roll. We will issue a Certification of the Value Adjustment Board (Form DR -488) under section
193.122(1) and (3), F.S., when the hearings are completed. The property appraiser will make all
extensions to show the tax attributable to all taxable property under the law.
10/03/11
Signature, Chair of the Value Adjustment Board Date
F L O R I D A INITIAL CERTIFICATION OF DR -488P
THE VALUE ADJUSTMENT BOARD N. 12/09
Rule 12D- 16.002
' Florida Administrative Code
Section 193.122(1), Florida Statutes
DEPARTMENT
OF REVENUE
Tax Roll Year 2 I 0 1 11
The Value Adjustment Board of Monroe County has not completed its hearings and certifies on
order of the Board of County Commissioners according to sections 197.323 and 193.122(1), F.S., that the
Check one. Real Property I I Tangible Personal Property
assessment roll for our county has been presented by the property appraiser to include all property and
information required by the statutes of the State of Florida and the requirements and regulations of the
Department of Revenue.
On behalf of the entire board, I certify that we have ordered this certification to be attached as part of the
assessment roll. We will issue a Certification of the Value Adjustment Board (Form DR -488) under section
193.122(1) and (3), F.S., when the hearings are completed. The property appraiser will make all
extensions to show the tax attributable to all taxable property under the law.
10/03/11
Signature, Chair of the Value Adjustment Board Date