Organizational MeetingMONROE COUNTY VALUE ADJUSTMENT BOARA,
ORGANIZATIONAL MEETING
AGENDA
Friday, October 2, 2015 Marathon Government Building
2798 Overseas Highway
10:00 a.m. BOCC Meeting Room
2'd Floor
Marathon, Florida
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.
1. Call to Order and Pledge of Allegiance
2. Introduction of Board Members and provide contact lisl
Members of the 2015 Value Adjustment Board
• Mayor Danny Kolhage
• Commissioner George Neugent
• School Board Member John Dick
• BOCC Citizen Member John Repetto
* ( Chair must be a County Commissioner, F.S 194.015)
4. Ratify Private Legal Counsel Appointment
(Chapter 12D-9.013(l)(c) F.A.C. requires that legal counsel to the Value
Adjustment Board be ratified annually
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0 Tangible Personal Property, -
Organizational Meeting October 2, 2015
6. The Clerk of the Board makes available to the Public, Special Magistrates and Board
Members the following:
• DO R Uniform Policies and Procedures Manual
• Rule Chapters 12D-9 and 12D- 10, Florida Administrative Code.
Rules 12D-51.001, 51.00, 51.003, Florida Administrative Code and Florida
Statute Chapters 192-195.
Florida's Government in the Sunshine laws, including information on where
to obtain the current Government -in -the -Sunshine manual.
Florida's property tax system and taxpayer rights and opportunities within
this system.
Review Legislative change CS /HB 489, effective July 1, 2015, related to CH.
194 and 196 FS (Board Counsel).
7. Approval of the following administrative actions:
• Authorizing Board Counsel to review and make good cause determinations
late -filed petitions for tax appeal year 2015, pursuant to Rule 12D.9-01
ratifying such good cause determinations, if any, made to date.
• Directing the Clerk of the Board to establish that a petition is late if filed aft
5 p.m. on September 14, 2015.
• Directing Clerk to interpret "filed" as when the petition is received by th
Clerk, and not to base a timely filing on the postmark.
• Authorizing the Clerk of the Board, or her designee, to re -schedule hearing%
requested by petitioners fewer than five days before scheduled hearings whe
good cause is shown, pursuant to Rule 12D.9-019.
• Authorize Chair to sign any and all documents upon VAB Attorney review.
9. 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.
Organizational Meeting October 2, 2015 2
11111 ��llill�ilill ��iii4llill�l�lll
Wi� ill I I I I i V ill !I
0 No telephone hearings during the 2015 tax appeal year.
� No de novo hearings or appeals at the Final Meeting of the Board.
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.
11. Clerk's Report on Petitions filed for 2015 (as announced at the meeting).
OEM111111111 11
* Valuation Petitions.
I s -
12. Approval of Initial Certification of the 2015 Unadjusted Tax Rolls pursuant to Fla. Stat.
15. Public Comment
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.
Organizational Meeting October 2, 2015
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Florida's Government in the Sunshine — Government -in -the -Sunshine
Manual
CA.vailable at: www.myflsunshine.com/sun.nsf/sumnanual
Rule Chapter 12D-9, F.A.C. — Uniform Policies and Procedures Manual and
Associated Forms
Rule Chapter 12D-10, F.A.C. — Rules Applicable to the Requirements
Hearings and Decisions
'Available at: http://dor.myflo-rida.com/dor/property/vab/
Uniform Policies and Procedures Manual and Other Legal Resources and
Reference Materials
(Available at: http://dor.p&florida.com/dor/propePdf/vabuppmanual.pdf
Information for Taxpayers regarding Florida's Property Tax System a
the Value Adjustment Board Process and a Property Brochure
(Avai.lable at: http://dor.myflorida.com/dor/property/taxpayers
and http://dor.myflorida.com/dor/property/brochures/Pt101.pdf
Florida Statutes: Chapter 192; Chapter 193; Chapter 194; and Chapter 195
(Available at: http://www.leg.state.fl.us/Statutes/
Value Adjustment Boards
• assessment of your property's value.
• denial of an exemption or classification.
* denial of a tax deferral.
* Portability decision.
Days Before the Hearing
25 VAB notifies taxpayer of hearing time
,15 Taxpayer gives evidence to appraiser
*See exchange of eWdence sedon.
7 Appraiser gives evidence to taxpayer
5 Taxp2yer notifies %IAB, if res-chedOng
How to File Your Petition
The amount of the tax that the taxpayer
admits in good faith to owe.
197.162, Florida Slatutes,
P7-101, R, 4115
Page 1 of 2
After u File Your Petition
At the Hearing
After the Hearing
The VA13 Must issue all final decisions r
calendar days o, the last day it was in session.
VMIAWN
Local Taxln_q Authorities
Taxing authorities sat prop rates. They may include a
01 j, county, school board, or water ru a a e ent or other
special district, They hold adverdsed public hearings and invite
the public to comment on the proposed tax rate,
County Tax Collector
approves'This office sends tax bills, collects payments,
taxes. They answer questio ns about payment opthns and
County praiser
property's taxable value,
County Value Adjustment Board (VAB)
PT-101, RA 115 Page 2 of
March 31 Taxpayer
Apply totax collector for tax deferral for last year's taxes.
193.155(8)(h)
1197.2423(11)
By March 31.
March 31 Taxpayer
If a taxpayer has a pending VAB petition, last day to make partial
194.014(1)
payment of last year's taxes. If not paid, petition will be dismissed.
April 20 VAB
Deny petition of any taxpayer who has not made a required partial
194.014(1)(c)
payment.
April to Collector
Approve or deny all applications for deferrals. By 45 days after
197.2423(6)
May
application or as soon as practical.
Taxpayer
After a disapproval notice is mailed, taxpayer has 30 days to file
197.2425
with the VAB to appeal the disapproval of the tax deferral
application.
May 15 VAB
Earliest date to publish a notice of a meeting of the VAB to hear
196.194(2)
appeals on exemptions. Not before May 15, but at least two
weeks before the meeting,
July I Appraiser
Approve or deny all applications for exemptions, classifications,
196.193(5)(a);
and portability, Notify taxpayers in writing of denials of exemption.
196.151;
Classification, or portability transfer.
193.155(8)(1),,
Taxpayer
After denial notice is mailed, taxpayer has 30 days to file with the
193.461
1194°0111(3)( ),
VAB to appeal a denial of exemption or classification,
193.461(3)(a)
VAB
Can begin to hear appeals of denials of exemptions,
194.032(1)(b)
classifications, or deferrals. July I and affer.
August Appraiser
Mail notice of proposed taxes (TRIM Notice) totaxpayer.
200.065(2)(b)
August, Taxpayer
September
Can request an informal confer . noe with the property appraiser at
194.011
any time during the year. Often in August or September, after the
TRIM notice.
September Taxpayer
File with the clerk of the VAB for petitions about the value of real or
194.011(3)(d);
tangible personal propeity, portability, or denial for late filing, By
the 250 day after the TRIM notice
196.011(8),
was mailed. Filing deadline can
be found on the TRIM notice.
193.155(8)0);
193-461(3)(a)
November, VAB
Certify each assessment roll on Form DR-488 and attach
193.122(1)
December,
certificate to each roil. After all hearings have been held.
or later VAB
For tax bills to be mailed on time, the board of county
1911122(l)
m
comissioners can order the VAB to certify each assessment roll
with an initial certificate, Form DR-488P, even if hearings are not
finished.
VAB
Publish a notice of tax Impact. Form DR-529. After all VAB
194.037(1)
hearings are completed.
Appraiser
Make all required extensions and certify tax rails, After VAB
193.122(1) and (2)
certification by Form DR-488 or DR-488P.
At least 25 days
before hearing
VAIS NOtifY Petitioner of his or her scheduled time of
appearance
At least 16 days
before hearing
Taxpayer Give the PrOPertY appraiser a list and summary of
evidence and copies of documents to be presented
at the hearing.
4t least 7 days
before hearing
Appraiser Give the Petitioner a list and summary of evidence
and copies of documents to be presented at the
hearing, if the petitioner asked in writing.
At least 5 days
before hearing
Taxpayer May reschedule the hearing by written request. The
taxpayer can do this only one time without showing
good cause to reschedule,
By 20 days after the last
day the board is in session
P1-902020, R. 04/15
Taxpayer
Can appeal a; VAB decision about homestea d
Appraiser
exemption or tax deferral to the cirCuit court of the
Collector
county.
Taxpayer
Can appeal a VAB decision about assessment
Appraiser
value and portability denial to the circuit court of the
county.
VAB
Issue a written decision and send the decision to th!,,,
petitioner.
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194.171(2)
194.034(2)
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F.S.; requiring the clerk of the value adjustment board to have availabl'
and distribute specified forms; authorizing the owner of multiple tangible
personal property accounts to file a single joint petition with the value
adjustment board under certain circumstances; requiring the property
appraiser to include the property record card in the evidence list for a value
adjustment board hearing under certain circumstances; amending s.
194.013, F.S.; providing that only a single filing fee may be charged for
specified petitions to the value adjustment board with respect to real
property parcels or tangible personal property accounts; reenacting s.
196.011(6)(a) and (8), F.S., relating to applications for certain tax
exemptions, to incorporate the amendment made by the act to s.
194.011, F.S., in references thereto; providing an effective date.
Be It Enacted by the Legislature of the State of Florida:
Section 1. Paragraph (a) of subsection (3) and paragraph (b) of subsection
(4) of section 194.011, Florida Statutes, are amended, paragraph (g) of
subsection (3) is redesignated as paragraph (h), �nd a new paragraph (g) is
added to that subsection, to read:
194.011 Assessment notice; objections to assessments.—
(3) A petition to the value adjustment board must be in substantially the
form prescribed by the department. Notwithstanding s. 195.022, a county
officer may not refuse to accept a form provided by the department for this
purpose if the taxpayer chooses to use it. A petition to the value adjustment
board shall describe the property by parcel number and shall be filed as
follows:
(a) The clerk of the value adjustment board and the property appraiser
shall have available and shall distribute forms prescribed by the Department
of Revenue on which the petition shall be made. Such petition shall be sworn
to by the petitioner.
�g) An owner of multiple tangi�ble personal proTierty accounts may file
with the value &d justment board a single joint petition if the prQperty
a'DDraiser determines that the tan 'ble personal pro e y accounts -are
s�bstantiallv similar in nature,
(4)
(b) No later than 7 days before the hearing, if the petitioner has provided
the information required under paragraph (a), and if requested in writing by
the petitioner, the property appraiser shall provide to the petitioner a list of
zvidence to be presented at the hearing, together with copies of all
1
CODING: Words stiieken are deletions; words underlined are additions.
Ch. 2015-115 1AWS OF FLORMA Ch. 2015-115
documentation to be considered by the value adjustment board and a
summary of evidence to be presented by witnesses. The evidence list must
contain the propelty appraiser's, property record card if provided by the elelAi.
Failure of the i-
this paragraph shall result in a rescheduling of the hearing.
Section 2. Subsection (1) of section 194.013, Florida Statutes, is amended
to read:
194.013 Filing fees for petitions; disposition; waiver.—
(1) If so required by resolution of the value adjustment board, a petition
filed pursuant to s. 194.011 shall be accompanied by a filing fee to be paid to
the derk of the value adjustment board in an amount determined by the
board not to exceed 915 for each
exemption under s. 196.151 or from the denial of tax deferral under s.
197,2425Tgl
_P_-V I.J.-I g.�' 9
MOM Ina Iff M-T, =115
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u, - Pupi-177177ME) ='X."TTr(Me-TV"
or (g), a single filing fee shall be charged. Such fee shall be calculated as the
cost of the special magistrate for the time involved in hearing the joint
petition and shall not exceed $5 per parcel of real propexty or tangible
property account. Such Said fee is to be proportionately paid by affected
parcel owners.
Section 3. For the purpose of incorporating the amendment made by this
act to section 194.011, Florida Statutes, in references thereto, paragraph (a)
of subsection (6) and subsection (8) of section 196.011, Florida Statutes, are
reenacted to read:
196.011 Annual application required for exemption.—
(6)(a) Once an original application for tax exemption has been granted, in
each succeeding year on or before February 1, the property appraiser shall
mail a renewal application to the Mplicant, and the igropeity M12raiser *shl
evidence of exemption by the property appraiser unless he or she denies the
application. Upon denial, the property appraiser shall serve, on or before
July 1 of each year, a notice setting forth the grounds for denial on the
applicant by first-class mail. Any applicant objecting to such denial may file a
petition as provided for in s. 194.011(3).
(8) Any applicant who is qualified to receive any exemption under
subsection (1) and who fails to file an application by March 1, must file an
application for the exemption with the property appraiser on or before the
25th day following the mailing by the property appraiser of the notices
2
CODING: Words str-ieke are deletions; words underlined are additions.
Ch. 2015-115 IAWS OF FLORMA Ch. 2015-115
required under s. 194.011(l). Upon receipt of sufficient evidence, as
determined by the property appraiser, demonstrating the applicant was
unable to apply for the exemption in a timely manner or otherwise
_4
CLUit-Util"Ll, UJULU
board may grant the exemption for the current year.
Section 4. This act shall take effect July 1, 2015.
Approved by the Governor June 10, 2015.
Filed in Office Secretary of State June 10, 2015.
3
CODING: Words Arieli,-n are deletions; words underlined are additions.
CS/HB 489 — Value Adjushnent Board Proceedings
by Local and Federal Affairs Committee and Rep. Sullivan (CS/SB 260 by Finance and Tax
Committee and Senator Bradley)
tor,
Senate Officer, or Senate Office.
Prepared by: C
do..CqpiLnittep (CA)
Each county in Florida has a value adjustment board (VAB) that reviews tax assessments made by
a y-
and filing a petition with the clerk of the VAB on an approved petition form. Although many VAB
clerks make the petition form available to the public, only the property appraiser is required to do
so. The petitioner can elect on the petition form to receive a property record card, which is the
property appraiser's record of assessment information for the property.
• Requiring the clerk of the VAB to have available and distribute petition forms;
• Allowing an owner of multiple, similar items of tangible personal property to file a
single, joint petition protesting the assessment of such property; and
• Requiring the property appraiser to include the property record card during the evidence
exchange process even though the clerk of the VAB may have already provided it.
� WRI111112.1 11MUM II � I � 111 1,' 1 IMMS
Vote: Senate 39-0; House 117-0
Disclaimer: The information on this system is unverified. The journals or printed bills of the respective chambers should be consulted
for official purposes.
1!1M M. "M
hap://www.fisenate.gov/Committees/BillSummaries/2015/htmi/889 8/20/2015
F L 0 R I D A H 0 U S E 0 F R E P R E S E N T A T I V E S
III II Illlllllllllllllll�lll�lllll II �I
ENROLLED
CS/HB489, Engrossed 1
1
2015 Legislature
2 An act relating to value adjustment board proceedings;
3 amending s. 194.011, F.S.; requiring the clerk of the
4 value adjustment board to have available and
5 distribute specified forms; authorizing the owner of
6 multiple tangible personal property accounts to file a
7 single joint petition with the value adjustment board
8 under certain circumstances; requiring the property
9 appraiser to include the property record card in the
10 evidence list for a value adjustment board hearing
11 under certain circumstances; amending s. 194.013,
12 F.S.; providing that only a single filing fee may be
13 charged for specified petitions to the value
14 adjustment board with respect to real property parcels
15 or tangible personal property accounts; reenacting s.
16 196.011(6)(a) and (8), F.S., relating to applications
17 for certain tax exemptions, to incorporate the
18 amendment made by the act to s. 194.011, F.S., in
19 references thereto; providing an effective date.
20
21 Be It Enacted by the Legislature of the State of Florida:
22
23 Section 1. Paragraph (a) of subsection (3) and paragraph
24 (b) of subsection (4) of section 194.011, Florida Statutes, are
25 amended, paragraph (g) of subsection (3) is redesignated as
26 paragraph (h), and a new paragraph (g) is added to that
Page 1 of 5
CODING: Words e4diekeR are deletions; words under'Uned are additions.
hb0489-03-er
F L 0 R I D A H 0 U 8 E 0 F
ENROLLED
CS/1-113489, Engrossed 1
R E P R E S E N T A T I V E S
2015 Legislature
27 subsection, to read:
28 194.011 Assessment notice; objections to assessments.-
29 (3) A petition to the value adjustment board must be in
30 substantially the form prescribed by the department®
31 Notwithstanding s. 195.022, a county officer may not refuse to
32 accept a form provided by the department for this purpose if the
33 taxpayer chooses to use it. A petition to the value adjustment
34 board shall describe the property by parcel number and shall be
35 filed as follows®
36 (a) The clerk of the value adjustment board and the
37 property appraiser shall have available and shall distribute
38 forms prescribed by the Department of Revenue on which the
39 petition shall be made. Such petition shall be sworn to by the
40 petitioner.
41 (cr) An owner of multi ole tan crible-personal property
42 accoun s, ma v file with the value adjustment board a sin le loint
43 etermines that the tanaible
44 psimilar in nature.
45 (4)
46 (b) No later than 7 days before the hearing, if the
47 petitioner has provided the information required under paragraph
48 (a), and if requested in writing by the petitioner, the property
49 appraiser shall provide to the petitioner a list of evidence to
50 be presented at the hearing, together with copies of all
51 documentation to be considered by the value adjustment board and
52 a summary of evidence to be presented by witnesses. The evidence
Page 2 of 5
CODING. Wordsstfic*em'-i are deletions; words underlined are additions.
hb0489-03-er
F L 0 R I D A H 0 U S E 0 F R E P R E S E N T A T 2 V E S
ENROLLED
CS/HB489, Engrossed 1
2015 Legislature
53 list must contain the 2L2E21,ty approperty record card
54 Failure of the property appraiser to
55 timely comply with the requirements of this paragraph shall
56 result in a rescheduling of the hearing.
57 Section 2. Subsection (1) of section 194.013, Florida
58 Statutes, is amended to read:
59 194.013 Filing fees for petitions; disposition; waiver.-
60 (1) If ee required by resolution of the value adjustment
61 board, a petition filed pursuant to s. 194.011 shall be
62 accompanied by a filing fee to be paid to the clerk of the value
63 adjustment board in an amount determined by the board not to
64 exceed $15 for each separate parcel of property, real or
65 personal, covered by the petition and subject to appeal.
66 However, Re such filing fee may not be required with respect to
67 an appeal from the disapproval of homestead exemption under s.
68 196.151 or from the denial of tax deferral under s. 197.2425,
69 Only a single filing fee shall be charged under this section as
70 to any particular parcel of real property or tangible personal
71 property account despite the existence of multiple issues and
72 hearings pertaining to such parcel or account. For joint
73 petitions filed pursuant to s. 194.011(3)(e), e-r- (f), a
74 single filing fee shall be charged. Such fee shall be calculated
75 as the cost of the special magistrate for the time involved in
76 hearing the joint petition and shall not exceed $5 per parcel of
77account. Such fee is to
78 be proportionately paid by affected parcel owners,
Page 3 of 5
CODING: Words MriidkeR are deletions; words underlined are additions.
hb0489-03-er
EXECUTIVE SUMMARY
Direction given in regards to Good Cause Determinations
OBJECTIVF,: To give direction to VAB Legal Counsel and the Board Clerk in regards to
"Good Cause Determinations"
(4)(b) A petitioner may request a rescheduling of a hearing for "good cause" by submitting a
written request to the board clerk before the scheduled appearance or as soon as practicable. A
rescheduling for good cause shall not be treated as the one time rescheduling to which a
petitioner has a right upon timely request under Section 194.032(2), F.S. Reasons for "good
cause" that a board clerk or board designee may consider in providing for a rescheduling are.
(4)(c) The property appraiser or tax collector may submit a written request to the board clerk to
reschedule the hearing, and must provide a copy of the request to the petitioner. If there is a
conflict, such as attorney or staff needs to attend two different hearings which are scheduled at
the same time, the property appraiser or to collector may request a reschedule.
(5)A request to reschedule the hearing made by the petitioner fewer than five (5 , ) calendar days
m
before the scheduled hearing may be made for an eergency when good cause is shown. Such a
request shall be made to the board clerk who shall forward the request to the board or a board
designee, which includes the board clerk, board legal counsel, or a special magistrate.
(5)(a) If the board or board designee determines that the request does not show good cause, the
request will. be denied and the board may proceed with the hearing as scheduled.
(5)(b) If the board or a board designee determines that the request demonstrates good cause, tire
request will be granted. In that event, the board clerk will issue a notice of hearing with the new
hearing date, which shall be the earliest date that is convenient for all the parties. f also see
Florida Statute 194,032(2)}
RECOMMENDATION: To designate the VAB Legal Counsel to determine "Good Cause" fol
late filed petitions for the 2015 tax year and to designate the VAB Clerk to detennine "Good
Cause" for second hearing reschedules (with VAB Legal Counsel guidance) for the 2015 tax
year.
MINUTES
OF THE MONROE COUNTY
VALIER 411,11STITEIVI V'
a WTI
Final Meeting
Value Adjustment Board
Marathon Government Cc
June 16, 2015 1
The 2014 Final Meeting of the Monroe County Value Adjustment Board convened at
11:00 a.m. on the above date, at the Marathon Government Center located at 2798 Overseas
Highway, Marathon. Present at the meeting were Chairpenon of the Board Heather
Carruthers,School Board Member John Dick and Citizen Member, John Repetto. Monroe
County Mayor Danny Kothage, Board of County Commissioners George Neugent and School
Board Citizen Member Nancy Mayhew was not present. Also present were Jennifer Sanchez,
Counsel to the Value Adjustment Board; Nicole Rhodes, Clerk to the Value Adjustment
sioard; Scott Russell, Prot)erty Am)raiiser-, John Dent- Counsel to the
707M
Motion was made by School Board Member John Dick and seconded by BOCC
Citizen Member John Repetto to Approve the Minutes of the September 22,2014
Organizational Meeting. Motion carried unanimously.
Motion was made by School Board Member John Dick and seconded by BOCC
Citizen Member John Repetto to nominate Commissioner Carruthers as Chairperson. Motion
carried unanimously.
Motion was made by School Board Member John Dick and seconded by BOCC
Citizen Member John Repetto granting approval of the adoption of the recommendations of
Special Magistrates Recommendations for the 2014 Homestead Petitions. Motion carried
unanimously.
Dmitry Sulsky, Petition No. R149-2014 addressed the Board. After discussion,
motion was made by School Board Member John Dick and seconded by Commissioner
Heather Carruthers to uphold the Special Magistrate's Recommendation for the 2014 Real
I' roperty Petitions. Motion carried unanimously.
Motion was made by School Board Member John Dick and seconded by BOCC
Citizen Member John Repetto granting approval of the adoption of the recommendations of
Special Magistrates Recommendations for the 2014 Tangible Personal Property Petitions.
Motion carried unanimously
Motion was made by School Board Member John Dick and seconded by BOCC
Citizen Member John Repetto granting approval of the expenditures for the Special
Magistrate Fees. Motion carried unanimously.
6/18/2015 Page 1
Motion was made by School Board John Dick and seconded by BOCC Citizen
Member John Repetto granting approval of the expenditures for the Counsel to the Value
Adjustment Board. Motion carried unanimously.
Motion was made by School Board Member John Dick and seconded by BOCC
Citizen Member John Repetto granting approval of the expenditures for the Legal Notices.
Motion carried unanimously.
Motion was made by School Board Member John Dick and seconded by BOCC
Citizen Member John Repetto granting approval of the Certification of Tax Roll. Motion
carried unanimously.
Amy Heavilin, P. Clerk
and ex-officio Clerk to the
A""w tv-CIII-ft
6/18/2015 Page 2
A RESOLUTION OF THE
COUNTY, FLORIDA, IMPLEMENT VALUE ADJUSTMENT BOARD OF MONROE
ING 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 OORESOLVED BY THE VALUE ADJUSTMENT
BOARD F MNROE COUNTY, FLORMA:
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 C I
?t their Organizational Meeting held on the 2nd day of October, 2015. ounty, Florid i
Mayor Danny Kolhage 'k-111
Commissioner George Neugent
School Board Representative John Dick
Citizen Member John Repetto
ATTEST: AMY HEAVILIN, CLERK
BY:
K ", �
D eat y Clerk
Value Adju tment Board
Of MOW County, Florida
y: hairn'ian
B4-CM
W Q ME 2 =4
MUMMA% �-MKSUOI�
tlrINITIAL CERTIFICATION OF
THE VALUE ADJUSTMENT BOARD
Section 193.122(1), Florida Statutes
Q1EPAffWNT
&F RWNUE
DR-488P
N. 12/09
Rule 12D-16.002
Florida Administrative Code
The Value Adjustment Board of Monroe El Countv has not completed its hearings and certifies on
order of the Board of County CoiTm�issioners acc�r—cflng to s-ections 197.323 and 193.122(l), F.S., that the
Check one. F&/-] Real Property E] 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 Reve.Tue.
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(l) and (3), F.S., when the hearings are completed. The property appraiser will make all
-xtensions to show the tax attributable to all taxable property under the law.
-Dat.
INITIAL CERTIFICATION OF
THE VALUE ADJUSTMENT BOARD
' DEPAM&W Section 193,122(1), Florida Statutes
,#-'F REVENUE
EKE]
DR-488P
N. 12109
Rule 12D-16,002
Florida Administrative Code
1 0 a I lam 0 6 A 1 0 0 r - 0 s
-1111 FRTI LgWJ1LZJE1.[0jk61p1[#LG1• •, 0 . a I a � 0
'�heckone. R Real Property R Tangible Personal Property
On behalf of the entire board, 1 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(l) 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.
re, air of tlei dJustm n Board Date
Clerk's Report on Petitions filed for 2015 (as announced at the meeting).
• Exemption and Classification Petitions, 16
• Valuation Petitions-270
• Tangible Personal Property Petitions,28
• Late -Filed Petitions (to date).-7