Patricia McGrath-Commercial & Real Property 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
1 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
AGREEMENT BETWEEN
THE MONROE COUNTY VALUE ADJUSTMENT BOARD
and
:r,-h Gl q
for
SPECIAL MAGISTRATE SERVICES
This Agreement is made and entered into, on the date last below written, by and between
the MONROE COUNTY VALUE ADJUSTMENT BOARD, 500 Whitehead Street, Key West,
FL 33040 (hereinafter referred to as "VAB "), and the individual identified and executing this
Agreement as the undersigned (hereinafter referred to as "Contractor ").
1. RECITALS.
1.1 The VAB requires the services of one or more individuals to act as a Special
Magistrate for the purpose of taking testimony and receiving evidence at the hearings, as
provided by Chapter 194, Florida Statutes, and Rule 12D -9, Florida Administrative Code
(F.A.C.), and making recommended findings of fact and conclusions of law to the VAB.
1.2 Contractor desires to provide such services to the VAB as an independent contractor.
1.3 Contractor certifies that Contractor possesses the minimum qualifications required by
Section 194.035, Florida Statutes, and Rules 12D -9.010 and 12D- 9.012, F.A.C., to provide
services as a Special Magistrate.
1.4 In consideration of the mutual terms and conditions, promises, covenants and
payment hereinafter set forth, the VAB and Contractor enter into this Agreement as set forth
herein.
2. SERVICES
2.1 Contractor shall perform professional services to the VAB as a Special Magistrate.
Contractor's services shall include, but not be limited to, the following:
2.1.1 Taking testimony at hearings provided pursuant to Chapter 194, Florida
Statutes and Rule 12D -9, F.A.C.
2.1.2 Receiving evidence into the hearing record.
2.1.3 Ruling of objections made during the hearing by either of the parties to the
hearing.
2.1.4 Making recommended findings of fact and conclusions of law to the VAB.
Revised 10/19/2010
2.1.5 Preparing and submitting such reports and other documents as the VAB or
the Clerk of the VAB may from time to time require.
2.2 Contractor shall be responsible for complying with all federal, state and local rules,
regulations, statutes, laws or ordinances, regarding payment for his or her services under this
Agreement, and any reporting requirements thereunder.
2.3 During any hours Contractor provides services to the VAB, Contractor shall devote
his full time and effort to the services being performed for the VAB. Contractor shall truthfully
and accurately maintain all records and make such reports as the VAB may require.
2.4 Contractor agrees that this contract for Special Magistrate services is not exclusive to
Contractor, and that the VAB may, and probably will, enter into agreements with other
contractors to perform Special Magistrate services for the VAB. Further, Contractor agrees that
this Agreement does not require the VAB to request any particular services of the contractor.
2.5 Upon receipt of the docket for hearing, the contractor shall review the petitioners'
names and addresses for a potential conflict of interest. If a potential conflict of interest exists,
the contractor shall immediately notify the Clerk of the VAB who shall reassign the case to
another Special Magistrate.
2.6 The contractor shall receive and retain all exhibits presented during a hearing, and
shall transmit the record along with the original copy of the recommended order to the Clerk of
the VAB, pursuant to Rule 12D- 9.025(7).
3. FEES.
3.1 The VAB shall pay Contractor at the rate of One Hundred Fifty dollars ($150.00) per
hour for Contractor's services under this Agreement. Billable time shall commence at the
scheduled start of a hearing or at the time of the Contractor's arrival and set -up, whichever is
later. For each day that the Contractor is scheduled to serve as a Special Magistrate, there shall
be a minimum payment due to the Contractor of $225.00. In the event a scheduled hearing date
is cancelled in its entirety, there shall be a payment due to the Contractor of $225.00. There is no
half -day cancellation fee.
3.2 Except as provided herein, no travel expenses or travel time shall be paid for travel to
and from hearing sites, nor shall ordinary office supplies consumed in the course of the
Contractor's services be reimbursed. The VAB shall pay for the Contractor's mileage, at the rate
established in the Monroe County Code of Ordinances, for travel to and from hearing sites that
are outside of the Contractor's home district. Upon the execution of this Agreement, the
Contractor shall notify the Clerk of the VAB of his or her home district (i.e. Lower Keys, Middle
Keys, Upper Keys). Mileage will not be reimbursed for travel within a district.
Revised 10/19/2010
3.3. If a Contractor does not render a recommended decision at hearing, therefore
requiring additional time for research and preparation of the recommended decision, then there is
a presumption that the Contractor shall require up to two hours of additional billable hours to
complete the work and VAB's obligation to pay shall be capped at two hours of billable time. If
the Contractor anticipates that the required time will exceed two hours, then the Contractor must
obtain written permission for specified additional time from the VAB Attorney.
3.4 The Contractor understands and agrees that the VAB does not promise or guarantee
that the Contractor will be engaged to perform either a minimum or maximum amount of
services under this Agreement.
3.5 The Contractor understands and agrees that the time he or she must devote to Special
Magistrate training required by Rule 12D- 9.012, F.A.C., is not billable to and reimbursable by
VAB under this Agreement.
3.6 The Contractor shall cooperate with the VAB in any litigation or related matter that
might result from the Contractor's performance under this Agreement. Accordingly, the
Contractor shall be paid by VAB for such time at the rate established herein.
3.7 The Contractor understands and agrees that all bills paid pursuant to the terms of
Section 5 of this Agreement are subject to ratification by the VAB at a public meeting.
4. TERM/TERMINATION.
4.1 The term of this Agreement shall begin on the date last below written and shall
continue until the conclusion of the VAB hearings in the spring of 2011.
4.2 This Agreement may be terminated by either party, with or without cause, by written
notice to the other party of the intent to terminate. Such termination shall be effective
immediately upon receipt of such written notice of intent to terminate. No termination for cause
will be effective unless the defaulting party is first given ten (10) calendar days after receipt of
notice of intent to terminate in which to cure the cause for termination.
4.3 In the event of termination, Contractor shall be entitled to compensation for services
rendered and costs incurred through the effective date of termination. All finished or unfinished
documents prepared by Contractor shall become the property of the VAB and shall be delivered
by Contractor to the VAB immediately upon the effective date of termination.
4.4 In the event of termination of this Agreement by the Contractor without cause,
Contractor shall be ineligible to be appointed as Special Magistrate to the VAB for a period of
five (5) years from the end of the calendar year in which such termination effected. This
provision shall survive the termination of this Agreement.
4.5 Contractor shall not represent any person or entity against either Monroe County or
the Monroe County School Board in a court case or administrative hearing at the time of
appointment. Any such representation that arises from the appointment through the final
Revised 10/19/2010
meeting of the VAB will disqualify the Special Magistrate from any further hearings, and the
Clerk shall schedule another Special Magistrate to hear the matters scheduled for the disqualified
magistrate.
5. METHOD OF BILLING AND PAYMENT.
5.1 Contractor shall submit billings for payment of services actually rendered on a
monthly basis to the Clerk of the VAB for processing. Billings shall provide the nature of the
services performed.
5.2 Contractor acknowledges that each billing must be reviewed and approved by the
Clerk of the VAB or Clerk's designee. Should the Clerk of the VAB or the Clerk's designee
determine that the billing is not commensurate with services performed, work accomplished or
hours expended, Contractor shall adjust billing accordingly. Contractor shall be entitled to
payment of any portion of a billing not in dispute.
5.3 The VAB shall pay Contractor's billings in accordance with Section 218.70 through
218.79, Florida Statutes, the Florida Prompt Payment Act.
6. STANDARDS AND CORRECTIONS ERRORS.
6.1 Contractor shall perform or furnish to the VAB professional services in accordance
with the generally accepted standards of Contractor's profession or occupation and in accordance
with any laws, statutes, ordinances, codes, rules and regulations governing Contractor's services
hereunder.
6.2 Contractor shall, without additional compensation, correct and revise and errors,
omissions, or other deficiencies in Contractor's work product, services, or materials arising from
the negligent act, error or omission of Contractor. The foregoing shall be construed as an
independent duty to correct rather than waiver of the VAB's rights under any applicable statute
of limitations. The review of, approval of, or payment for any of Contractor's work product,
services, or materials shall not be construed to operate as a waiver of any of the VAB's rights
under this Agreement, or cause of action the VAB may have arising out of the performance of
this Agreement.
7. NO CONTINGENT FEES. Contractor certifies that Contractor has not employed or
retained any company or person, other than a bona fide employee working solely for Contractor,
to solicit or secure this Agreement and that Contractor has not paid or agreed to pay any person,
company, individual or firm, other than a bona fide employee working solely for Contractor, any
fee, commission, percentage, gift or other consideration contingent upon or resulting from the
award or making of this Agreement. For the breach or violation of this provision, the VAB shall
have the right to terminate the Agreement without liability at its discretion, to deduct from the
contract price, or otherwise recover, the full amount of such fee, commission, percentage, gift or
consideration.
Revised 10/19/2010
8. NO ASSIGNMENT. This Agreement, or any interest herein, shall not be assigned,
transferred or otherwise encumbered, under any circumstances by Contractor without the prior
written consent of the VAB. Further, no portion of this Agreement may be performed by
subcontractors or sub - consultants without written notice to and approval of such action by the
VAB.
9. SEVERABILITY/NO WAIVERS. In the event any provision of this Agreement shall
be held invalid and unenforceable, the remaining provisions shall be valid and binding upon the
parties. One or more waivers by either party of any breach of any provision, term, condition or
covenant shall not be construed by the other party as a waiver of any subsequent breach.
10. GOVERNING LAW/VENUE. This Agreement shall be governed and construed in
accordance with Florida law. In the event litigation arises involving the parties in connection
with this Agreement, venue for litigation shall be in Monroe County, Florida.
11. INDEPENDENT CONTRACTOR STATUS. Contractor is an independent contractor
and is not an employee, servant, agent, partner or joint venturer of the VAB or Monroe County
or the Monroe County School Board.
12. CERTIFICATIONS BY CONTRACTOR.
12.1 Contractor understands that Contractor need not be a resident of Monroe County.
12.2 Contractor understands that Contractor shall not serve as a Special Magistrate in the
same tax year in which he or she represents a person before the VAB, and that during the term of
this Agreement Contractor shall not undertake to represent or advise any taxpayer or petitioner
before the VAB.
12.3 Contractor certifies that Contractor is not an elected or appointed official or
employee of Monroe County or of the Monroe County School Board.
12.4 Contractor certifies that Contractor is not an elected or appointed official or
employee of a taxing jurisdiction.
12.5 Contractor certifies that Contractor is not an elected or appointed official or
employee of the State of Florida.
12.6 Contractor certifies that Contractor possesses the following minimum qualifications
(CHECK ALL THAT APPLY):
[ ] Contractor is a member of The Florida Bar with no less than 5 years' experience in the
area of ad valorem taxation, and is qualified to hear petitions involving issues related to
exemptions and classifications.
Revised 10/19/2010
Contractor is a state certified real estate appraiser with not less than 5 years'
experi ce in real property valuation, and is qualified to hear petitions involving issues regarding
the valuation of real estate.
[ ] Contractor is a member of a nationally recognized appraiser's organization with no
less than 5 years' experience in tangible personal property valuation, and is qualified to hear
petition involving issues regarding the valuation of tangible personal property.
IN WITNESS WHEREOF, the parties hereto have caused the execution of these
premises as of the date written below.
CONTRACTOR: VALUE ADJUSTMENT BOARD
MONROE COUNTY, FLORIDA:
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Sig , i e o .ntract r Chairm. P tea? -kr cct R c _-
P adr - rin0 I / Ll T" 1 Date: OC'" -64 i 7, 2.v11
Printed Name of Contrac or
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Address of Contractor
City, State, Zip
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Revised 10/19/2010
Patricia Peacock McGrath, J.D.
State Certified Genera/ Real Estate Appraiser # 0000421
McGrath, Alderman & Associates, Inc.
121 North Collins Street
Suite 203
Plant City, Florida 33563
appraisermcgrath @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 ` n
Rights Law)
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University of South Florida, Tampa, Florida - ; co o
Bachelors Degree, Summer, 1996 - r ; i
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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 valorem tax 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 vaiorremtax 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, FI.
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,
Fl.
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, Fl.
Florida Association of Realtors, March 2000, USPAP, Orlando, Fl.
Mcllssock Data Systems, July 2000, Sarasota, FL
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, Fl
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 1 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.