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Rinky S. Parwani-Exemptions/Classifications Certification of Training Taken The Florida Department of Revenue provides this document for a person to certify that he or she, personally and without any assistance, has taken the Department's 2012 Value Adjustment Board Training, excluding the exam, for Board Members or Board Legal Counsel. I certify that I, Rinky S. Parwani 9905 Alambra Avenue Tampa, Florida 33619 Personally and without any assistance, have carefully reviewed and studied the content of Modules 1 through 11 of the Department of Revenue's 2012 Value Adjustment Board Training, for the purpose of learning such content, but I have not taken the corresponding examination. This certification becomes valid only when signed and dated below by the person who actually took the training as described above. By my dated signature below, I further attest to my preceding statements. Signature and Certification of / Date Rinky S. Parwani • AGREEMENT BETWEEN THE MONROE COUNTY VALUE ADJUSTMENT BOARD and 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 04/2012 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 04/2012 3.2.1 The VAB shall pay reasonable travel expenses to a Contractor who is located outside of Monroe County when a Special Magistrate who is located in Monroe County is not selected or is selected but is not available to perform the services set forth in this Agreement. See the attached Monroe County Clerk of Court Expense Reimbursement Requirements. 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. 3.3.1 The Contractor shall render his/her recommendation (findings and conclusions) within seven (7) working days of the hearing; provided that, if the Contractor requires more time, he /she shall obtain written permission for specified additional days 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 20-11.1-P 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. Revised 04/2012 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 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. 5.1.1 Contractor shall maintain a record of his/her hours worked during and after the close of a hearing when taking additional time to render a decision pursuant to Paragraph 3.3 of this Agreement. Contractor shall provide the Clerk with detailed time records for each such case taken after the close of a hearing. 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 Revised 04/2012 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. 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. Revised 04/2012 • • 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. [ ] Contractor is a state certified real estate appraiser with not less than 5 years' experience 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. Attached to this agreement are the following forms: 1. W -9 Request for Taxpayer Identification Number & Certification 2. Travel Voucher 3. Expense Reimbursement Requirements IN WITNESS WHEREOF, the parties hereto have caused the execution of these premises as of the date written below. CONTRACTOR: VALUE ADJUSTMENT BOARD MONROE CO NTY LORIDA: ,f . )64/ By: Signat e of Contractor Chairman 64K. S. �/WFC2n Date: -/ Z 7 Z L' PrintedNlame of Contractor . ., 6 i 6 10ii ! br61 Aver - Address of Contractor n TurY1 a 35L��I5 City, State, Zip • U1 kD D Revised 04/2012 Form W -9 Request for Taxpayer Give Form to the (Rev. January 2011) identification Number and Certification requester Do not Department of the Treasuy send to the IRS. Internal Rsvenus Service Nam (as shown on your income tax return) ' �ra(Vduri L-Cka PA N Business name/disregarded entity name, if different from above Check appropriate box for federal tax 5 classification (required): ❑ Individual /sole proprietor ❑ C Corporation corporation ❑ Partnership ❑ Trust/estate i 3. 4 2 i ID Limited liability company. Enter the tax classification (C =C corporation, S =S corporation, P= partnership) • ❑Exempt payee i 1 ❑ Other (sea instructions) • t ress (number, street. and apt. or suit no.) Requester's name and address (optional) 1 q ©S Plar11br4 suit City , state, and ZIP cods • ci a m A,. FL 331., 15 List accou num s) here (option&) Part 1 Taxpayer Identification Number (TIN) Enter your TIN in the appropriate box. The TIN provided must match the name given on the "Name" line 1 Social security number to avoid backup withholding. For individuals, this is your social security number (SSN). However, for a - . - resident alien, sole proprietor, or disregarded entity, see the Part I instructions on page 3. For other - - entities, it is your employer identification number (EIN). If you do not have a number, see How to get a TIN on page 3. Note. If the account is in more than one name, see the chart on page 4 for guidelines on whose I Employer Identification number number to enter. Part 11 Certification Under penalties of perjury, I certify that: 1. The number shown on this form is my correct taxpayer Identification number (or I am waiting for a number to be issued to me), and 2. I am not subject to backup withholding because: (a) I am exempt from backup withholding, or (b) I have not been notified by the Internal Revenue Service (IRS) that I am subject to backup withholding as a result of a failure to report all interest or dividends, or (c) the IRS has notified me that I am no longer subject to backup withholding, and 3. I am a U.S. citizen or other U.S. person (defined below). Certification instructions. You must cross out item 2 above if you have been notified by the IRS that you are currently subject to backup withholding because you have failed to report all Interest and dividends on your tax retum. For real estate transactions, Item 2 does not apply. For mortgage interest paid, acquisition or abandonment of secured property, cancellation of debt, contributions to an individual retirement arrangement (IRA), and generally, payments other than I terest. dividends, y are not required to sign the certification, but you must provide your correct TIN. See the instructions on page 4. Sign signature of l� A /�J � 1 He U.S. person • , Date ■ / 1 / General Instructio Note. If a requester gives you a form other than Form W -9 to request your TIN, you must use the requester's form if it is substantially similar Section references are to the Internal Revenue Code unless otherwise to this Form W -9. noted. Definition of a U.S. person. For federal tax purposes, you are Purpose of Form considered a U.S. person if you are: A person who Is required to file an information retum with the IRS must • An individual who is a U.S. citizen or U.S. resident alien, obtain your correct taxpayer identification number (TIN) to report, for • A partnership, corporation, company, or association created or example, income paid to you, real estate transactions, mortgage interest organized In the United States or under the laws of the United States, you paid, acquisition or abandonment of secured property, cancellation • An estate (other than a foreign estate), or of debt, or contributions you made to an IRA. • A domestic trust (as defined in Regulations section 301.7701 -7). Use Forth W -9 only if you are a U.S. person (including a resident alien), to provide your correct TIN to the person requesting it (the Special rules for partnerships. Partnerships that conduct a trade or requester) and, when applicable, to: business in the United States are generally required to pay a withholding tax on any foreign partners' share of income from such business. 1. Certify that the TIN you are giving Is correct (or you are waiting for a Further, In certain cases where a Form W -9 has not been received, a number to be issued), partnership Is required to presume that a partner is a foreign person, 2. Certify that you are not subject to backup withholding, or and pay the withholding tax. Therefore, if you are a U.S. person that is a 3. Claim exemption from backup withholding if you are a U.S. exempt partner in a partnership conducting a trade or business in the United payee. 11 applicable, you are also certifying that as a U.S. person, your States, provide Form W -9 to the partnership to establish your U.S. allocable share of any partnership income from a U.S. trade or business status and avoid withholding on your share of partnership income. is not subject to the withholding tax on foreign partners' share of effectively connected income. Cat. No. 10231X Form W -9 (Rev. 1 -2011)