VAB Organizational Agenda 2014
A G E N D A
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. There is a five-minute
time limit on presentations to the Board.
ORGANIZATIONAL MEETING
Monday, September 22, 2014 Marathon Government Building
2798 Overseas Highway
BOCC Meeting Room
nd
2 Floor
Marathon, Florida
10:00 a.m. Call to Order
Members of the 2014 Value Adjustment Board
Commissioner George Neugent
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 2014 Value Adjustment Board.
C.The Clerk of the Board makes available to the Public, Special Magistrates and Board Members
the following:
1.Rule Chapters 12D-9 and 12D-10, Florida Administrative Code.
2.Rules 12D-51.001, 51.00, 51.003, Florida Administrative Code and Florida
Statute Chapters 192-195.
3.Florida’s Government in the Sunshine laws, including information on where
to obtain the current Government-in-the-Sunshine manual.
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.
Any Person who decides to appeal a decision made at the Value Adjustment Board Meeting or Hearing will need a
record of the proceedings, and for such purpose he or she may need to ensure that a verbatim record of the
proceeding is made, which record includes the testimony and evidence upon with the appeal is to be based.
4.Information regarding the Clerk’s website where Value Adjustment Board
documents and information are available.
D.Selection and appointment of new legal counsel to the Board; determination of terms and
conditions of contract.
E.Selection and appointment of Special Magistrates for the 2014 Value Adjustment Board.
1.Exemption and Classifications.
2.Valuation – Residential and Commercial.
3.Tangible Personal Property.
F.Adoption of local rules of the Board (Board Counsel).
1.No telephone hearings during the 2014 tax appeal year.
2.No de novo hearings or appeals at the Final Meeting of the Board.
3.Confirmation of denial of all petitions without further hearing where petitioner
has not made partial payment of property taxes by deadline, pursuant to Fla.
Stat. sec. 194.014.
G.Discussion of Florida’s property tax system and taxpayer rights and opportunities within this
system. (Board Counsel).
H.Announcement of tentative schedule of hearings for 2014 tax appeal year.
I.Prehearing Checklist verifications, pursuant to Rule 12D.9-014 (Board Counsel).
1.The Board is composed as provided by law.
2.The Board legal counsel is appointed as provided by law.
3.The Board legal counsel meets the requirements of Fla. Stat. sec. 194.015.
4.No Board members represent government entities or taxpayers in any
administrative or judicial review of property taxes, and no citizens members
of the Board are members or employees of a taxing authority during their
membership on the Board.
5.The Organizational Meeting was noticed in accordance with Fla. Stat. Sec.
286.011, and is being held in accordance with law.
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.
Any Person who decides to appeal a decision made at the Value Adjustment Board Meeting or Hearing will need a
record of the proceedings, and for such purpose he or she may need to ensure that a verbatim record of the
proceeding is made, which record includes the testimony and evidence upon with the appeal is to be based.
6.The Department of Revenue’s rules, procedures and laws for the Value
Adjustment Board are being provided as per Item C., above.
7.The Department of Revenue’s rules, procedures and laws are available on the
Clerk’s website.
8.The qualifications, training and certification of training of the Special
Magistrates were verified.
9.The selection of the Special Magistrates was based solely on proper
experience and qualifications; neither the Property Appraiser nor any
petitioners influenced the selection of Special Magistrates.
10.All procedures and forms of the Value Adjustment Board are in compliance
with Fla. Stat. Chapter 194; and the Board is otherwise in compliance with
chapter 194.
11.Notice has been given to the chief executive officer of each municipality
within Monroe County as provided in Fla. Stat. Sec. 193.116.
J.Clerk’s Report on Petitions filed for 2014 (as announced at the meeting).
1.Exemption and Classification Petitions.
2.Valuation Petitions.
3.Tangible Personal Property Petitions.
4.Late-Filed Petitions (to date).
K.Authorizing Board Counsel to review and make good cause determinations of late-filed
petitions for tax appeal year 2014, pursuant to Rule 12D.9-015; ratifying such good cause
determinations, if any, made to date.
1.Directing the Clerk of the Board to establish that a petition is late if filed after
5 p.m. on September 12, 2014.
2.Directing Clerk to interpret “filed” as when the petition is received by the
Clerk, and not to base a timely filing on the postmark.
L.Authorizing the Clerk of the Board, or her designee, to re-schedule hearings requested by
petitioners fewer than five days before scheduled hearings when good cause is shown,
pursuant to Rule 12D.9-019.
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.
Any Person who decides to appeal a decision made at the Value Adjustment Board Meeting or Hearing will need a
record of the proceedings, and for such purpose he or she may need to ensure that a verbatim record of the
proceeding is made, which record includes the testimony and evidence upon with the appeal is to be based.
M.Adoption of a Resolution, attached hereto, authorizing pursuant to Fla. Stat. sec. 194.013 a
Filing Fee for certain petitions with the Value Adjustment Board.
N.Approval of Initial Certification of the 2014 Unadjusted Tax Rolls pursuant to Fla. Stat. sec.
193.122.
O.Report of the Property Appraiser.
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.
Any Person who decides to appeal a decision made at the Value Adjustment Board Meeting or Hearing will need a
record of the proceedings, and for such purpose he or she may need to ensure that a verbatim record of the
proceeding is made, which record includes the testimony and evidence upon with the appeal is to be based.