Resolution 002-2006 RESOLUTION NO. VAB 002-2006
A RESOLUTION OF THE VALUE ADJUSTMENT BOARD OF MONROE
COUNTY, FLORIDA, AUTHORIZING CHANGES TO THE ADMINISTRATIVE
RULES.
WHEREAS, it is deemed in the best interests of the public to periodically update the
rules and procedures regarding the operation of the Value Adjustment Board and hearings
regarding property assessment and exemptions;
NOW, THEREFORE, BE IT RESOLVED, THAT:
1. Board hereby rescinds the Supplemental Binder Training Materials, dated November
25, 2003, which are incorporated herein by reference.
2. Board hereby rescinds VAB Form 2004-04 Preliminary Matters, attached as Exhibit A,
as it has been superseded by VAB Form 2005-04.
3. Board hereby adopts the changes to the Administrative Rules as shown by strike-
through of deletions and underline for additions, attached as Exhibit B.
4. Board hereby adopts the revision to VAB Form 2005-04 as shown by strike-through,
attached as Exhibit C.
5. Board hereby adopts VAB Form 2006-01 Opening Statement — Exemptions
Classifications, Exhibit D.
6. Board hereby adopts VAB Form 2005-09 Order of Remand, attached as Exhibit E.
PASSED AND ADOPTED by the Value Adjustment Board of Monroe County, Florida,
at their Organizational Meeting held on the 13th day of November, 2006.
Mayor Charles "Sonny" McCoy Yes
Commissioner George R. Neugent Yes o Q o
Commissioner Dixie M. Spehar Yes r=
School Board Representative Duncan Mathewson Not Pres :-2 ''_
School Board Representative John Dick Yes oc, —
En
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Value Adjustment oard • ;:;
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Chair an
(SEAL) .r€>3
ATTEST w ;,a ANNY L. K LHAGE, CLERK MONROE COUNTY ATTORNEY
AP VED AS •i
•
S ANNE . H ON
Date CD(/YY
EXHIBIT A
MONROE COUNTY VALUE ADJUSTMENT BOARD
PRELIMINARY MATTERS/RULINGS: PETITION NO.
Date TRIM Notice/Notice of Denial Mailed: Date Petition Filed:
1. Was Petition Filed Late? ❑ No ❑ Yes
If Yes,
1A: Was there "good cause" for the late filing? ❑ No ❑ Yes
1B: Will consideration of the Petition be prejudicial to the
Special Master's functional performance? ❑ Yes ❑ No
If all shaded boxes are checked, the acceptance of the Petition is DENIED.
2. Did Petitioner provide the Property Appraiser, at least 15 days
prior to the scheduled hearing date:
2A: A list of evidence? ❑ Yes ❑ No
2B: Copies of all documents to be considered at the hearing? ❑ Yes ❑ No
2C: Summary of evidence to be presented by witnesses? ❑ Yes ❑ No
For NO answers, does the Property Appraiser want to reschedule the
hearing in order to obtain/review the materials? ❑ Yes ❑ No
3. Did the Property Appraiser provide Petitioner, at least 7 days
prior to the scheduled hearing date:
3A: A list of evidence and the property card? ❑ Yes ❑ No
3B: Copies of all documents to be considered at the hearing? ❑ Yes ❑ No
3C: Summary of evidence to be presented by witnesses? ❑ Yes ❑ No
For NO answers, does the Petitioner want to reschedule the hearing in
order to obtain/review the materials? ❑ Yes ❑ No
4. Has the Property Appraiser made a written request for information
from the Petitioner which Petitioner has not provided to the
Property Appraiser? ( Sec. 194.034, F.S.) ❑ No ❑ Yes
4A: Did the Petitioner have knowledge of the requested
information? ❑ Yes ❑ No
If both shaded boxes are checked, list what information will not be allowed into evidence by the
Special Magistrate:
Date:
Special Magistrate
VAB Form 2004-04, 12/20/04; Rev.06/22/05
EXHIBIT B
6.10 Clerk to Schedule Hearing on Petition. The Clerk shall notify the petitioner of the scheduled
date,time,and location of the hearing to be held on the Petition. Such Notice of Hearing shall be sent not less than
twenty-five(25)days prior to the scheduled hearing. The Notice of Hearing to the petitioner shall be deemed to be
received by petitioner unless returned to the Clerk as undeliverable by the U.S. Postal Service.
6.11 Rescheduling by Petitioner. Upon receipt of the notification from the Clerk, the petitioner shall
have the right to reschedule the hearing a single time by submitting to the Clerk a written request to reschedule the
hearing. The written request must be received by the Clerk not less than five(5)calendar days before the date of the
scheduled hearing. The rescheduled hearing shall be set on the date, and at the time and location, to be determined
by the Clerk based upon available resources and circumstances. The petitioner shall be notified by the Clerk of the
date,time,and location of the rescheduled hearing as expeditiously as possible under the circumstances.
6.12 Withdrawal of Petition. Once a petition has been filed with the Clerk, it may be withdrawn at
any time by the petitioner or petitioner's agent. The notice of withdrawal must be in writing and must be received by
the Clerk prior to the scheduled date and time for hearing the petition. Oral or telephonic petition withdrawals will
not be accepted, and unless a withdrawal in writing is received by the Clerk, the petition will be heard on the
scheduled date and time and a finding and recommendation will be made by the Special Magistrate based upon the
record at the hearing.
6.13 Americans with Disabilities Act Accommodation. Any petitioner, on behalf of the petitioner
or any witness for the petitioner, who requires special accommodation in order to participate in any proceedings of
the Value Adjustment Board shall notify the Clerk at (305) 295-3130, either at the time of the filing of the petition
or at least seven(7)days prior to the proceeding at which such accommodation is required.
(History:Adopted 12/20/2004. Effective: 01/01/2005)
7.0 Special Magistrate Hearing Procedures.
7.1 General Rules. The following general rules shall apply to all hearings before a Special Magistrate:
7.1.1 The Special Magistrate has the power to swear witnesses and take their testimony under
oath. All persons testifying shall be sworn if requested by either the petitioner or the Property Appraiser.
7.1.2 Irrelevant, immaterial, or unduly repetitious evidence shall be excluded, but all other
evidence of a type commonly relied upon by reasonably prudent persons in the conduct of their affairs shall be
admissible, whether or not such evidence would be admissible in a trial in the courts of Florida.
7.1.3 Any part of the evidence may be received in written form. Documentary evidence may
be received in the form of a copy or excerpt. Upon request, a party shall be given the opportunity to compare the
copy with the original, if available.
7.1.4 A party shall be permitted to conduct cross-examination when testimony is taken or
documents are made part of the record.
7.1.5 A party shall have an opportunity to respond, to present evidence and argument on all
issues involved, and to submit rebuttal evidence.
7.1.36 A party shall have the right to be represented by an attorney or other person during the
hearing.
7.1.7 Hearsay evidence may be used for the purpose of supplementing or explaining other
evidence, but it shall not be sufficient in itself to support a finding unless it would be admissible over objection in
civil actions.
7.1.;8 A party may make a short opening statement prior to the presentation of that parry's
evidence and testimony, and may make a short closing statement after the presentation of all evidence and testimony
by both parties.
(As amended by Editorial Changes,08/22/06) 5
7.1.39 If a qualified property appraiser or evaluator has been hired by the Value Adjustment
Board under the provision of Section 194.035(2), Florida Statutes, he or she may present testimony as to the just
value of any property and shall be subject to examination by the Special Magistrate,the petitioner, and the Property
Appraiser.
7.1.310 If a representative of a municipality, pursuant to Section 193.116(1), Florida Statutes,
wishes to be heard on a petition relating to property located within the municipality,he or she may present testimony
and shall be subject to examination by the Special Magistrate, the petitioner,and the Property Appraiser.
7.1.811 The Florida Evidence Code may be considered as a guideline by the Special Magistrate in
conducting hearings.
7.1.012 The Special Magistrate may liberally interpret these Rules for petitioners who are
representing themselves and are not represented by an attorney or other authorized agent.
7.1.48131f the petitioner has not provided to the Property Appraiser, at least fifteen(15)days prior
to the scheduled hearing,petitioner's list of evidence, copies of all documentation, and a summary of evidence to be
provided by witnesses to be used at the hearing, the Property Appraiser shall have the right to request a re-
scheduling of the hearing.
7.1.4414If the Property Appraiser has not provided to the petitioner, within seven (7) days after
receiving petitioner's documentation, the Property Appraiser's list of evidence, copies of all documentation, the
property record card, and a summary of evidence to be provided by witnesses to be used at the hearing, the
petitioner shall have the right to request a re-scheduling of the hearing.
7.1.415If the Property Appraiser has made a written request to the petitioner for information of
which the petitioner has knowledge, and the petitioner does not provide this information to the Property Appraiser,
the Special Magistrate shall not consider and shall not allow into evidence the information that was not provided.
7.1.4316No evidence shall be considered by the Special Magistrate except when presented during
the time scheduled for the petitioner's hearing, or at a time when the petitioner has been given reasonable notice.
7.2 Petitioner to Present First; Burden of Proof. The petitioner shall first present his or her
position on the issues by the introduction of documentary and testimonial evidence,if any.
7.2.1 In valuation issues, the petitioner has the burden of proof to overcome the presumption of
correctness the law gives to the assessment made by the Property Appraiser.
7.2.2 The property appraiser's assessment shall be presumed correct. This presumption of
correctness is lost if the taxpayer shows by a preponderance of the evidence that either the property appraiser has
failed to consider properly the criteria in s. 193.011 or if the property appraiser's assessment is arbitrarily based on
appraisal practices which are different from the appraisal practices generally applied by the property appraiser to
comparable property within the same class and within the same county.
7.2.3 If the presumption of correctness is lost,the taxpayer shall have the burden of proving by
a preponderance of the evidence that the appraiser's assessment is in excess of just value.
7.2.4 If the presumption of correctness is retained, the taxpayer shall have the burden of
proving by clear and convincing evidence that the appraiser's assessment is in excess of just value.
7.2.5 In no case shall the taxpayer have the burden of proving that the property appraiser's
assessment is not supported by any reasonable hypothesis of a legal assessment.
7.2.6 If the property appraiser's assessment is determined to be erroneous, the assessment can
be established if there exists competent, substantial evidence in the record, which cumulatively meets the
(As amended by Editorial Changes,08/22/06) 6
requirements of s. 193.011. If the record lacks competent, substantial evidence meeting the just value criteria of s.
193.011,the matter must be remanded to the property appraiser with appropriate directions.
7.3 Property Appraiser to Present Second; Motion to Deny. Following the presentation by the
petitioner, the Property Appraiser may make a motion for the Special magistrate to recommend to the Value
Adjustment Board denial of the petition for failure of the petitioner to meet the burden of proof required by law.
The Special Magistrate shall consider the record in making a ruling, and shall either grant the motion or deny the
motion. If the motion is denied, the Property Appraiser may present his or her position on the issues by the
introduction of documentary and testimonial evidence, if any. At the end of the Property Appraiser's presentation,
the motion to recommend denial of the petition may be renewed and ruled upon by the Special Magistrate.
(History: Adopted 12/20/2004. Effective: 01/01/2005)
8.0 Special Magistrate's Findings and Recommendation. By statutory and Department of Revenue Rule
requirements, the Special Magistrate's recommendation to the Value Adjustment Board must contain findings of
fact and conclusions of law and shall include reasons for upholding or overturning the determination of the Property
Appraiser. The recommendation must contain specific and detailed findings of fact which shall include both
ultimate findings of fact and basic and underlying findings of fact. Each basic and underlying finding must be
properly annotated to its supporting evidence.
8.1 Ultimate Finding. An ultimate finding is a determination of fact. An ultimate finding is usually
expressed in the language of a statutory standard and must be supported by and flow rationally from adequate basic
and underlying findings.
8.2 Basic and Underlying Facts. Basic and underlying findings are those findings facts on which
the ultimate findings rest and which are supported by evidence. Basic and underlying findings are more detailed than
the ultimate findings but less detailed than a summary of the evidence.
8.3 Reasons. Reasons are those clearly stated grounds upon which the Special Magistrate or Property
Appraiser acted.
8.4 Change Information. All recommendations by the Special Magistrate shall include the nature of
the change made and indicate the just,taxable,and exempt value before and after the change.
(History: Adopted 12/20/2004. Effective: 01/01/2005)
9.0 Appeal by Taxpayer or Property Appraiser of Special Magistrate's Findings and Recommended
Order to Value Adjustment Board. Either the taxpayer or the Property Appraiser aggrieved by a finding and
recommendation of a Special Magistrate may appeal such finding and recommendation to the Value Adjustment
Board. Any appeal shall be made and processed in accordance with these Rules. No re-hearing of the issues raised
in the petition will be conducted by the Value Adjustment Board, except when at least a majority plus one members
of the Value Adjustment Board vote to conduct a re-hearing. If no re-hearing is authorized, the Value Adjustment
Board members shall only review the appellate record before them.
(History:Adopted 12/20/2004. Effective: 01/01/2005)
10.0 Review of Appeals by Value Adjustment Board.
•
10.1 Appeal of Recommendation of Special Magistrate. Either the petitioner or the Property
Appraiser may appeal the recommendation of the Special Magistrate to the Value Adjustment Board.
10.2 Time for Appeal. An appeal of the recommended order of a Special Magistrate must be received
by the Clerk within ten (10) calendar days from the date a copy of the recommended order was received by the
taxpayer or the Property Appraiser. If a copy of the recommended order was mailed to the petitioner or Property
Appraiser, it shall be presumed that such mailing was received 3 days after the date of mailing. Any appeal
attempted to be filed late will not be accepted by the Clerk for filing and will be returned to the person signing the
appeal.
(As amended by Editorial Changes,08/22/06) 7
•
13.2 Final Assessment Roll. After all hearings required by Section 194.032, Florida Statutes, have
been concluded,the Value Adjustment Board shall certify the assessment roll as required by law and in such form as
specified by the Florida Department of Revenue.
(History:Adopted 12/20/2004. Effective: 01/01/2005)
14.0 Approved Local Forms. The following locally created Monroe County Value Adjustment Forms are
hereby Approved for use with matters coming under the jurisdiction of the VAB:
14.1 Form 2004-01: Petitioner's Receipt
14.2 Form 2004-02: Special Magistrate's Certification
14.3 Form 2004-03; General Questions&Answers
14.4 Form 2005-01; Special Magistrate Agreement
14.5 Form 2005-02;Opening Statement-Valuation
14.6 Form 2005-04: Preliminary Matters
14.7 Form 2005-05; Worksheet
14.8 Form 2005-06; Valuation Recommendation
14.9 Form 2005-07; Valuation Determination
14.10 Form 2005-08;Exemption Recommendation
14.11 Form 2005-09;Order of Remand
14.12 Form 2006-01;Opening Statement-Exemptions/Classifications
(As amended by Editorial Changes,08/22/06) 10
EXHIBIT C
Petition # RE# Name:
MONROE COUNTY VALUE ADJUSTMENT BOARD
SPECIAL MAGISTRATE'S
PRELIMINARY MATTERS & RULINGS
A. Filing Information: (This section to be completed by Clerk to Value Adjustment Board)
Date TRIM Notice Mailed: Date Petition Filed:
Was Petition Filed Late?0 Yes (go to Sec. B) 0 No (go to Sec. C)
(Remainder of Form To Be Completed By Special Magistrate)
B. For Petition Filed Late: (Reference to Sec. 194.011(3)(d), Fla. Stat.; Rule 12D-10.003(8),F.A.C.;MCVAB
Rule 6.5; AGO 2003-06)
B-1. Was late filing of the petition based on "good cause"? 0 Yes 0 No
B-2. Will hearing be prejudicial to Special Master's functions? 0 No 0 Yes
(If B-1 is Yes and B-2 is No, go to Sec. C; if otherwise, deny hearing on Petition)
C. Petitioner's Information to Property Appraiser: (Reference to Sec. 194.011(4)(a), Fla. Stat.; MCVAB
6.6.5)
C-1. Did Petitioner provide all required evidence/information to Property Appraiser at least 15 days prior to
scheduled hearing? 0 Yes (go to Sec. D) 0 No (go to C-2)
C-2. Has Property Appraiser requested a continuance because information was not timely furnished? 0
Yes (refer to Clerk to re-set hearing) 0 No (go to Sec. D)
D. Property Appraiser's Information to Petitioner: (Reference to Sec. 194.011(4)(b), Fla. Stat.; MCVAB
Rule 6.6.4)
D-1. Did Petitioner request, in writing, information from the Property Appraiser?
O No (go to Sec. E.) 0 Yes (go to D-2
D-2. Did Property Appraiser provide all required evidence/information to Petitioner at least 7 days prior to the
scheduled hearing?
O Yes (go to Sec. E.) 0 No (go to D-3)
D-3. Petitioner has right to have hearing rescheduled. Did Petitioner waive this right?
O No (refer to re-set hearing) 0 Yes (go to Sec. E.)
E. Requested Information: (Reference to Sec. 194.034(1)(d), Fla. Stat.; Rule 12D-10.003(4)(c), F.A.C.;
MCVAB Rule 7.1.12)
E-1. Did Property Appraiser request, in writing, information from Petitioner of which Petitioner had knowledge?
O No (go to Sec. F.) 0 Yes (go to E-2)
E-2. Did Petitioner provide the requested information to Property Appraiser?
O No (Special Magistrate to determine what information is not to be received or admitted in evidence
at hearing. Go to Sec. F) 0 Yes (go to Sec. F.)
F. Agent for Petitioner. (Reference to Sec. 194.011(3)(g), Fla. Stat.; MCVAB Rule 6.6.4)
F-1. Is the Petitioner an agent for the taxpayer? 0 No (go to hearing 0 Yes (go to F-2)
F-2. Has the agent provided written authorization for the agent to represent taxpayer?
O Yes (go to hearing) 0 No (refer to Clerk to re-set hearing)
Date Special Magistrate
(VAB Form 2005-04, Rev. 03/05/2005; Rev. 08/22/2006)
EXHIBIT D
MONROE COUNTY VALUE ADJUSTMENT BOARD
SPECIAL MAGISTRATE'S OPENING STATEMENT
(Exemption & Classification Hearings)
My name is , and today's date is
20 . The Value Adjustment Board has appointed me as Special Magistrate for 20 , to
receive documentary evidence and hear testimony regarding petitions related to exemptions and
classifications. This is not to be a formal court proceeding. However, I am bound by Florida law
as to the conduct of the hearings, and I have limitations imposed upon me by Administrative
Rules which have the force of law.
The Special Magistrate is independent of the Property Appraiser's Office and is not an
advocate for the Property Appraiser or the property owner. There are at least two attorneys in
this room. One represents the Property Appraiser's Office , another
represents the Value Adjustment Board . As needed, I will take
counsel from the attorney representing the Value Adjustment Board. Also present is a
representative of the Clerk of the Circuit Court's Office who will
accept all evidence and electronically record all testimony.
All testimony will be taken under oath. Shortly I will swear-in all witnesses who will be
testifying in today's proceedings. During the hearing, all persons speaking are requested to
identify themselves and direct their statements to me. Cross-talk between the parties should be
avoided unless we are having a general discussion.
As Special Magistrate, I will listen fully to each side's presentation. However, I will
advise you when your material is either irrelevant to the hearing, or excessively redundant. The
petitioner will be heard first, then the Property Appraiser's Office next, after which the petitioner
will have the opportunity to make a final statement.
Please consider that I will be hearing all of this for the first time and I do not enjoy your
familiarity with the property. The petitioner knows the property intimately. The Property
Appraiser's Office has had time to review and study the property. It may take me some time to
understand all of the facts. When I have brought myself to the point of adequate appreciation of
the facts and law, I will announce my recommendation and explain it.
Please note: The only data the Special Magistrate may consider is that which has been
presented to the opposing party on a timely basis and submitted as evidence today. All that
matters today is evidence which relates to the status of the property as of January 1st of this year.
The Special Magistrate has authority to control the hearing, listen to testimony, review
evidence, and render recommendations to the Value Adjustment Board. The Value Adjustment
Board may only reject those recommendations if the petitioner shows that the Special Magistrate
did not adhere to the laws and rules governing value adjustment hearings in rendering the
recommendation. In such case, if there is competent substantial evidence in the record to
cumulatively support an assessed value other than that recommended by the Special Magistrate,
the Value Adjustment Board may modify decision. Otherwise, the matter must be remanded to
the Property Appraiser (FS 194.031).
With the exception of members of the Florida Bar, all Agents must be ready to swear to
their statements and present written proof of their authorization to represent the petitioning
owner. All persons who will be testifying today please raise your right hand and I will administer
the oath.
OATH
DO YOU SOLEMNLY SWEAR (OR AFFIRM) THAT THE TESTIMONY YOU ARE
ABOUT TO GIVE IS THE TRUTH, THE WHOLE TRUTH, AND NOTHING BUT THE
TRUTH, SUBJECT TO THE PENALTIES OF PERJURY.
(Form 2006-01)
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EXHIBIT E
MONROE COUNTY VALUE ADJUSTMENT BOARD
IN RE: PETITION OF PETITION NO.
ORDER OF REMAND
This matter came on to be heard before the Value Adjustment Board, with Members
XXX present.
Upon vote of the Board, oral arguments were allowed. Having heard the arguments on
behalf of the Petitioner, the arguments on behalf of the Property Appraiser, the advice of the
County Attorney as attorney for the Board, and after discussion and consideration, it was moved,
seconded and unanimously passed to enter the following Order:
1. This cause is remanded to the Special Magistrate originally hearing the Petition with,
directions to the Special Magistrate to take the following action(s):
2. If the original hearing needs to be re-opened, the Special Magistrate shall so inform
the Clerk of the Value Adjustment Board who shall coordinate the scheduling and holding of the
re-opened hearing. The hearing shall be held as soon as possible under all of the circumstances,
and the Special Magistrate's Recommended Order shall be prepared and submitted within 5
business days of the close of the re-hearing.
3. If the original hearing does not need to be re-opened, the Special Magistrate shall
prepare and submit the Special Magistrate's Recommended Order within 10 business days from
the date of receipt of this Order.
DONE AND ORDER at a duly noticed and public meeting of the Value Adjustment
Board held at XXX, Florida on XXXXXXXXX.
Chairman
cc: Petitioner
Property Appraiser
County Attorney
(Form 2005-09)