Resolution 002-2004 RESOLUTION NO. 002 -2004
A RESOLUTION OF THE VALUE ADJUSTMENT BOARD
OF MONROE COUNTY, FLORIDA, ADOPTING
ADMINISTRATIVE RULES .
WHEREAS,it is deemed in the best interests of the public to establish specific 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. The Value Adjustment Board of Monroe County hereby adopts the administrative rules
attached hereto as Exhibit A.
2. The administrative rules shall become effective on January 1,2005.
3. This Resolution shall become effective upon the date of its adoption herein.
PASSED AND ADOPTED by the Value Adjustment Board of Monroe County, Florida at a
regular meeting of said board held on December 20, 2004.
Chairman Neugent Yes
School Board Member Griffiths Absent
School Board Mathewson Yes
Commissioner Rice Yes
Mayor Spehar Yes
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1
2 MONROE COUNTY VALUE ADJUSTMENT BOARD
3 ADMINISTRATIVE RULES
4 2004
5
6 1.0 Membership of Value Adjustment Board; Quorum;Attorney.Florida law requires that
7 there be five members of the Value Adjustment Board who shall be selected from the membership
8 of the Board of County Commissioners of Monroe County and the Monroe County School Board.
9
10 1.1 Three Members are County Commissioners. The Board of County Commissioners
11 annually elects three of its members to be members of the Value Adjustment Board, and the Mayor
12 ofthe Board ofCounty Commissioners may thereafter temporarily appoint replacement commissioner
13 members.
14
15 1.2 Two Members are School Board Members. The School Board of Monroe County
16 annually elects two of its members to be members of the Value Adjustment Board, and the School
17 Board Chairman may thereafter temporarily appoint School Board member replacements.
18
19 1.3 Quorum. A quorum shall consist of any three members,provided, however,that at
20 least one member of the quorum is a county commissioner and at least one member is a school board
21 member.
22
23 1.4 Attorney. The Value Adjustment Board shall be represented either by the County
24 Attorney,either in person or by an Assistant County Attorney,or by a private attorney appointed by
25 the Value Adjustment Board. Florida law prohibits the Value Adjustment Board from holding a
26 meeting unless the attorney representing the Board is present.
27
28 2.0 Meeting Dates, Times, and Locations; Clerk to Schedule Meetings. It shall be the
29 responsibility of the Clerk to the Value Adjustment Board to schedule all meetings of the Value
30 Adjustment Board, after taking into consideration dates and times when members will be available,
31 convenient locations,and availability ofineeting rooms. The number ofmeetings to be scheduled will
32 be dependent upon a number of variables, including but not limited to the number of petitions filed;
33 the availability of hearing officers; the availability of the members and the County Attorney, or as
34 appropriate,the private attorney appointed to represent the Value Adjustment Board;the number of
35 appeals of special magistrate recommendations;and the preparation of the tax rolls for certification.
36
37 3.0 Organizational Meeting. At the organizational meeting,the Value Adjustment Board shall,
38 among other things, address the following agenda items: election of Chairman and Vice-Chairman;
39 Clerk's Report on filed Petitions;changes to Administrative Rules of the Value Adjustment Board;
40 resolution on filing fee schedule for petitions;Property Appraiser's report;review of Special Master
41 applications and selection of Special Masters; contracts with Special Masters;hearing schedule for
42 Special Masters; setting of date, time, and location of Final Meeting. In addition to these matters,
43 the Value Adjustment Board may consider other items as may be appropriate or timely.
Page 1 of 13
1 4.0 Qualifications, Selection And Appointment of Special Masters.
2
3 4.1 Qualifications and Prohibitions Regarding Special Masters.
4
5 4.1.1 A special magistrate need not be a resident of Monroe County.
6
7 4.1.2 An individual cannot serve as a special magistrate in the same tax year in which
8 he or she represents anyone before the VAB.
9
10 4.1.3 A special magistrate may not be an elected or appointed official or employee
11 of Monroe County.
12
13 4.1.4 A special magistrate may not be an elected or appointed official or employee
14 of a taxing jurisdiction.
15
16 4.1.5 A special magistrate may not be an elected or appointed official or employee
17 of the State of Florida.
18
19 4.1.6 A special magistrate may not hold another"office"within the State of Florida.
20
21 4.1.7 To hear petitions involving issues related to exemptions and classifications,the
22 special magistrate must be a member of The Florida Bar with no less than 5 years' experience in the
23 area of ad valorem taxation.
24
25 4.1.8 To hear petitions involving issues regarding the valuation of real estate, the
26 special magistrate must be a state certified real estate appraiser with not less that 5 years'experience
27 in real property valuation.
28
29 4.1.9 To hear petitions involving issues regarding the valuation of tangible personal
30 property,the special magistrate must be a member of a nationally recognized appraiser's organization
31 with no less than 5 years' experience in tangible personal property valuation.
32
33 4.2 Selection of Special Masters.
34
35 4.2.1 Advertisement;Notice to Prior Special Masters;Department of Revenue
36 List. The Clerk shall,each year during the months of April and May,advertise a Request for Special
37 Master Applicants in two or more newspapers of general circulation in Monroe County. Additionally,
38 the Clerk may solicit applications from individuals previously serving as Special Masters to the Value
39 Adjustment Board, and may also contact individuals identified in the Florida Department of
40 Revenue's Special Master List. The Clerk may also notify the appropriate professional associations
41 of the opportunities available for qualified individuals to serve as Special Masters.
42
43 4.2.2 Clerk to Establish List of Qualified Applicants. The Clerk shall establish
Page 2 of 13
1 a list of qualified individuals who have applied and who are willing to serve as Special Masters, and
2 shall present the list and supporting application documentation to the Value Adjustment Board at its
3 organizational meeting.
4
5 4.2.3 Appointment of Special Masters. The Value Adjustment Board, each year
6 at its' organizational meeting, shall appoint one or more Special Masters to conduct hearings on
7 petitions filed by taxpayers with the Value Adjustment Board. Special Masters shall be appointed
8 from the list of qualified applicants established by the Clerk. Individuals appointed to be Special
9 Masters shall execute a contract with the Value Adjustment Board in such form and content as may
10 be approved by the Value Adjustment Board from time to time.
11
12 4.2.4 Compensation of Special Masters. The compensation of Special Masters
13 shall be established annually by the Value Adjustment Board at its' organizational meeting.
14
15 5.0 Special Masters to Hear Taxpayer Appeals; VAB Not To Hear Petitions.
16
17 5.1 Special Masters to Act as Hearing Officers. Special Masters appointed by the
18 Value Adjustment Board shall act as hearing officers to conduct hearings and render recommended
19 decisions on issues presented in taxpayer's petitions filed with the Value Adjustment Board.
20
21 5.2 VAB Not to Hear Petitions. The Value Adjustment Board shall generally not act
22 as an initial hearing authority but shall only act upon recommendations submitted to it by the Special
23 Masters. All petitions filed with the Value Adjustment Board shall, as a rule, be initially heard and
24 ruled upon by a Special Master.
25
26 6.0 Taxpayer Appeals and Petition Procedures.
27
28 6.1 Informational Requests. Upon receipt of the Truth Required In Millage (TRIM)
29 notice,or receipt of written notice of a denial of an exemption,the taxpayer who has any questions
30 or desires more information concerning the exemption or assessment should contact the Property
31 Appraiser at one of the following telephone numbers:
32
33 Key West: (305) 292-3420 Marathon: (305)289-2550 Plantation Key: (305) 852-7130
34
35 6.2 Informal Conference. Upon receipt ofthe Truth Required In Millage(TRIM)notice,
36 or receipt of a written notice of a denial of an exemption, the taxpayer who desires to contest or
37 object to the assessment or denial of exemption may request an informal conference with a
38 representative ofthe Property Appraiser to discuss the reasons for the taxpayer's objections or basis
39 for contesting the assessment or denial of exemption.(The law does not require the taxpayer to have
40 an informal conference with the Property Appraiser prior to filing a petition for hearing with the
41 Value Adjustment Board,but experience has shown that in most cases the informal conference results
42 are satisfactory to the taxpayer and there is no need for further proceedings.) The Taxpayer should
43 contact the Property Appraiser at one ofthe following telephone numbers and request an appointment
Page 3 of 13
1 for the informal conference:
2
3 Key West: (305) 292-3420 Marathon: (305) 289-2550 Plantation Key: (305) 852-7130
4
5 The Property Appraiser has exclusive jurisdiction over the informal conference, and the Value
6 Adjustment Board is neither a party to,nor can intervene in,the conference process. If the taxpayer
7 is dissatisfied with the results of the informal conference,the taxpayer may file a petition for hearing
8 with the Clerk of the Value Adjustment Board,or may file an action in Circuit Court contesting a tax
9 assessment in accordance with Section 194.171, Florida Statutes.
10
11 6.3 Filing The Petition. A petition to the Value Adjustment Board must be filed with
12 the Clerk to the Board. Filing may be made in person by the taxpayer, by an authorized agent, or
13 by mail, and should be either delivered or addressed as follows:
14
15 By Personal/Overnight Delivery: By U.S. Mail:
16
17 Clerk, Value Adjustment Board Clerk, Value Adjustment Board
18 Monroe County Courthouse, Room 101 P. O. Box 1980
19 500 Whitehead Street Key West, FL 33041-1980
20 Key West, FL 33040
21
22 6.4 Time for Filing Petitions. All petitions concerning issues of valuation may be filed
23 at any time during the taxable year, but must be filed not later than the 25th day following the mailing
24 of the TRIM notice. All petitions concerning exemptions,classifications or deferrals may be filed at
25 any time during the taxable year, but must be filed not later than the 30th day following the mailing
26 of the notice by the Property Appraiser or the Tax Collector.
27
28 6.5 Late Filing of Petitions. Petitions delivered to the Clerk after the filing dates listed
29 in Rule 6.4 shall be accepted by the Clerk and notated to the effect that the petition was filed late.
30 In order for the petition to be assigned for hearing, the petitioner may be required to show to the
31 VAB or Special Master(1)good cause justifying a hearing of the petition and(2) the delay in filing
32 the petition will not, in fact, be prejudicial to the performance of the Value Adjustment Board's
33 functions in the taxing process.
34
35 6.6 Form of the Petition And Contents; Acknowledgment Form; Scheduling of
36 Hearing.
37
38 6.6.1 Form for Tangible Personal Property. A petition seeking review and
39 adjustment of the value of tangible personal property shall be filed on Florida Department ofRevenue
40 Form DR-486T.
41
42 6.6.2 Form for Real Property. A petition involving issues relating to real property
43 shall be filed on Florida Department of Revenue Form DR-486.
Page 4 of 13
1 6.6.3 Obtaining Forms. Petition forms may be obtained from the Property
2 Appraiser's office or may be downloaded from the Property Appraiser's website at
3 http://www.mcpafl.org/forms/petvab.asp. Additionally, the forms may be viewed and downloaded
4 from the Florida Department of Revenue ' s website at
5 http://www.myflorida.com/dor/forms/download/!adval.html.
6
7 6.6.4 Petition Contents and Number of Copies to File. A petition must be fully
8 completed in all applicable respects,and should include(1)a list of evidence the taxpayer intends to
9 present at the hearing on the petition; (2) copies of all documentation the taxpayer wishes to be
10 considered at the hearing; and (3) a summary of evidence to be presented by witnesses for the
11 taxpayer at the hearing. (If the items identified in(1)through(3)are not submitted with the petition,
12 the taxpayer must,in any event,provide this information to the Property Appraiser not later than 10
13 days before the scheduled hearing on the taxpayer's petition, and failure to provide this information
14 means that it will not be considered at the hearing.) It shall be the duty of the Clerk to examine the
15 petition and to return a petition that is incomplete as not meeting the statutorily-mandated minimum
16 requirements,or where the petitioner's signature has not been notarized. One original and two copies
17 of completed petitions(and any attachments)shall be filed with the Clerk. If the petitioner is an agent
18 for the taxpayer,a signed,written authorization by the taxpayer authorizing the agent to proceed on
19 behalf of the taxpayer must be attached to the petition at the time of filing.
20
21 6.7 Filing Fee To Accompany Petition; Exemption; Waiver Of Filing Fee. Section
22 194.013(3),Florida Statutes,provides that if the required filing fee is not paid to the Clerk at the time
23 of the filing of a petition, that petition shall be deemed invalid and rejected.
24
25 6.7.1 Amount of Filing Fee. A current schedule of filing fees may be obtained from
26 the Clerk or from the Property Appraiser. If a petition is received and it is not accompanied by the
27 appropriate filing fee,it shall not be accepted for filing;however,the Clerk shall attempt to notify the
28 petitioner that the appropriate filing fee has not been received and how to resolve the problem. It is
29 the ultimate responsibility of the petitioner to insure compliance with the law concerning filing fees,
30 and the failure of the Clerk to contact the petitioner concerning an inappropriate or lack of a filing
31 fee shall not entitle the petitioner to have the petition filed and set for hearing.
32
33 6.7.2 Filing Fee Non-Refundable. Upon the acceptance and filing ofa petition by
34 the Clerk, the accompanying filing shall be nonrefundable.
35
36 6.7.3 Exemption From Filing Fee. No filing fee is required to accompany a
37 petition appealing the disapproval of homestead exemption or the denial of a tax deferral by the
38 Property Appraiser.
39
40 6.7.4 Waiver of Filing Fee. No filing fee is required with respect to a petition filed
41 by a taxpayer who demonstrates at the time of filing, by an appropriate certificate or other
42 documentation issued by the Department of Children and Family Services and submitted with the
43 petition,that the petitioner is then an eligible recipient of temporary assistance under chapter 414."'
Page 5 of 13
1
2 6.8 Acknowledgment of Receipt of Petition; Distribution of Copies of Petition. The
3 Clerk, upon filing of a petition, shall assign a unique, identifying number to the petition and shall
4 provide the petitioner with an acknowledgment(in the form ofa copy of the petition with the Clerk's
5 time stamp) that the petition has been filed with the Clerk. One copy of the petition (and any
6 attachments) shall be promptly forwarded to the Property Appraiser, and the original petition(and
7 any attachments) shall be retained by the Clerk for official record purposes.
8
9 6.9 Receipt and Statement of Understanding by Petitioner. Upon the filing of a
10 petition with the Clerk,the Clerk shall provide the petitioner with a copy of the Administrative Rules
11 of the Value Adjustment Board. The petitioner shall sign VAB Form 2004-01 which, among other
12 information provided, acknowledges receipt of a copy of the Administrative Rules. If a petitioner
13 fails to sign the form, such fact shall be noted in the official petition record and may be considered
14 by the hearing officer in evaluating the testimony of the petitioner and the documentary evidence
15 offered into the record by the petitioner.
16
17 6.10 Clerk to Schedule Hearing on Petition. The Clerk shall notify the petitioner of the
18 scheduled date,time,and location of the hearing to be held on the Petition. Such Notice of Hearing
19 shall be sent not less than twenty(20) days prior to the scheduled hearing. The Notice of Hearing
20 to the petitioner shall be deemed to be received by petitioner unless returned to the Clerk as
21 undeliverable by the U.S. Postal Service.
22
23 6.11 Rescheduling by Petitioner. Upon receipt of the notification from the Clerk, the
24 petitioner shall have the right to reschedule the hearing a single time by submitting to the Clerk a
25 written request to reschedule the hearing. The written request must be received by the Clerk not less
26 than five(5)calendar days before the date of the scheduled hearing. The rescheduled hearing shall
27 be set on the date,and at the time and location, to be determined by the Clerk based upon available
28 resources and circumstances. The petitioner shall be notified by the Clerk of the date, time, and
29 location of the rescheduled hearing as expeditiously as possible under the circumstances.
30
31 6.12 Withdrawal of Petition. Once a petition has been filed with the Clerk, it may be
32 withdrawn at any time by the petitioner or petitioner's agent. The notice of withdrawal must be in
33 writing and must be received by the Clerk prior to the scheduled date and time for hearing the
34 petition. Oral or telephonic petition withdrawals will not be accepted, and unless a withdrawal in
35 writing is received by the Clerk, the petition will be heard on the scheduled date and time and a
36 finding and recommendation will be made by the Special Magistrate based upon the record at the
37 hearing.
38
39 6.13 Americans with Disabilities Act Accommodation. Any petitioner, on behalf of
40 the petitioner or any witness for the petitioner, who requires special accommodation in order to
41 participate in any proceedings of the Value Adjustment Board shall notify the Clerk at (305) 292-
42 3550, either at the time of the filing of the petition or at least seven(7)days prior to the proceeding
43 at which such accommodation is required.
Page 6 of 13
•
1 7.0 Special Master Hearing Procedures.
2
3 7.1 General Rules. The following general rules shall apply to all hearings before a Special
4 Master:
5
6 7.1.1 The Special Master has the power to swear witnesses and take their testimony
7 under oath. All persons testifying shall be sworn if requested by either the petitioner or the Property
8 Appraiser.
9
10 7.1.2 Irrelevant, immaterial, or unduly repetitious evidence shall be excluded, but
11 all other evidence of a type commonly relied upon by reasonably prudent persons in the conduct of
12 their affairs shall be admissible, whether or not such evidence would be admissible in a trial in the
13 courts of Florida.
14
15 7.1.3 Any part of the evidence may be received in written form. Documentary
16 evidence may be received in the form of a copy or excerpt. Upon request,a party shall be given the
17 opportunity to compare the copy with the original, if available.
18
19 7.1.4 A party shall be permitted to conduct cross-examination when testimony is
20 taken or documents are made part of the record.
21
22 7.1.5 A party shall have an opportunity to respond, to present evidence and
23 argument on all issues involved, and to submit rebuttal evidence.
24
25 7.1.5 A party shall have the right to be represented by an attorney or other person
26 during the hearing.
27
28 7.1.6 Hearsay evidence may be used for the purpose of supplementing or explaining
29 other evidence,but it shall not be sufficient in itself to support a finding unless it would be admissible
30 over objection in civil actions.
31
32 7.1.7 A party may make a short opening statement prior to the presentation of that
33 party's evidence and testimony,and may make a short closing statement after the presentation of all
34 evidence and testimony by both parties.
35
36 7.1.7 If a qualified property appraiser or evaluator has been hired by the Value
37 Adjustment Board under the provision of Section 194.035(2),Florida Statutes,he or she may present
38 testimony as to the just value of any property and shall be subject to examination by the Special
39 Master, the petitioner, and the Property Appraiser.
40
41 7.1.7 If a representative of a municipality,pursuant to Section 193.116(1), Florida
42 Statutes, wishes to be heard on a petition relating to property located within the municipality, he or
43 she may present testimony and shall be subject to examination by the Special Master,the petitioner,
Page 7 of 13
1 and the Property Appraiser.
2
3 7.1.8 The Florida Evidence Code may be considered as a guideline by the Special
4 Master in conducting hearings.
5
6 7.1.9 The Special Master may liberally interpret these Rules for petitioners who are
7 representing themselves and are not represented by an attorney or other authorized agent.
8
9 7.1.10 If the petitioner has not provided to the Property Appraiser, at least 10 days
10 prior to the scheduled hearing, petitioner's list of evidence, copies of all documentation, and a
11 summary of evidence to be provided by witnesses to be used at the hearing, the Property Appraiser
12 shall have the right to request a re-scheduling of the hearing.
13
14 7.1.11 Ifthe Property Appraiser has not provided to the petitioner,within 5 days after
15 receiving petitioner's documentation, the Property Appraiser's list of evidence, copies of all
16 documentation,the property record card,and a summary of evidence to be provided by witnesses to
17 be used at the hearing, the petitioner shall have the right to request a re-scheduling of the hearing.
18
19 7.1.12 If the Property Appraiser has made a written request to the petitioner for
20 information of which the petitioner has knowledge, and the petitioner does not provide this
21 information to the Property Appraiser,the Special Master shall not consider and shall not allow into
22 evidence the information that was not provided.
23
24 7.1.13 No evidence shall be considered by the Special Master except when presented
25 during the time scheduled for the petitioner's hearing,or at a time when the petitioner has been given
26 reasonable notice.
27
28 7.2 Petitioner To Present First; Burden of Proof. The petitioner shall first present his
29 or her position on the issues by the introduction of documentary and testimonial evidence, if any.
30
31 7.2.1 In valuation issues, the petitioner has the burden of proof to overcome the
32 presumption of correctness the law gives to the assessment made by the Property Appraiser.
33
34 7.2.2 The property appraiser's assessment shall be presumed correct. This
35 presumption of correctness is lost if the taxpayer shows by a preponderance of the evidence that
36 either the property appraiser has failed to consider properly the criteria ins. 193.011 or ifthe property
37 appraiser's assessment is arbitrarily based on appraisal practices which are different from the appraisal
38 practices generally applied by the property appraiser to comparable property within the same class
39 and within the same county.
40
41 7.2.3 If the presumption of correctness is lost, the taxpayer shall have the burden
42 of proving by a preponderance of the evidence that the appraiser's assessment is in excess of just
43 value.
Page 8 of 13
1 7.2.4 Ifthe presumption ofcorrectness is retained,the taxpayer shall have the burden
2 of proving by clear and convincing evidence that the appraiser's assessment is in excess of just value.
3
4 7.2.5 In no case shall the taxpayer have the burden of proving that the property
5 appraiser's assessment is not supported by any reasonable hypothesis of a legal assessment.
6
7 7.2.6 If the property appraiser's assessment is determined to be erroneous, the
8 assessment can be established if there exists competent, substantial evidence in the record, which
9 cumulatively meets the requirements of s. 193.011. If the record lacks competent, substantial
10 evidence meeting the just value criteria of s. 193.011, the matter must be remanded to the property
11 appraiser with appropriate directions.
12
13 7.3 Property Appraiser To Present Second;Motion To Deny. Following the presentation
14 by the petitioner, the Property Appraiser may make a motion for the Special Master to recommend
15 to the Value Adjustment Board denial of the petition for failure of the petitioner to meet the burden
16 of proof required by law. The Special Master shall consider the record in making a ruling, and shall
17 either grant the motion or deny the motion. If the motion is denied, the Property Appraiser may
18 present his or her position on the issues by the introduction of documentary and testimonial evidence,
19 if any. At the end of the Property Appraiser's presentation,the motion to recommend denial of the
20 petition may be renewed and ruled upon by the Special Master.
21
22 8.0 Special Master's Findings and Recommendation. By statutory and Department of
23 Revenue Rule requirements,the Special Master's recommendation to the Value Adjustment Board
24 must contain findings of fact and conclusions of law and shall include reasons for upholding or
25 overturning the determination ofthe Property Appraiser. The recommendation must contain specific
26 and detailed findings of fact which shall include both ultimate findings of fact and basic and underlying
27 findings of fact. Each basic and underlying finding must be properly annotated to its supporting
28 evidence.
29
30 8.1 Ultimate Finding. An ultimate finding is a determination of fact.An ultimate finding
31 is usually expressed in the language of a statutory standard and must be supported by and flow
32 rationally from adequate basic and underlying findings.
33
34 8.2 Basic and Underlying Facts. Basic and underlying findings are those findings on
35 which the ultimate findings rest and which are supported by evidence. Basic and underlying findings
36 are more detailed than the ultimate findings but less detailed than a summary of the evidence.
37
38 8.3 Reasons. Reasons are those clearly stated grounds upon which the Special Magistrate
39 or Property Appraiser acted.
40
41 8.4 Change Information. All recommendations by the Special Magistrate shall include
42 the nature of the change made and indicate the just, taxable, and exempt value before and after the
43 change.
Page 9 of 13
•
1 9.0 Appeal by Taxpayer or Property Appraiser of Special Magistrate's Findings and
2 Recommended Order to Value Adjustment Board. Either the taxpayer or the Property Appraiser
3 aggrieved by a finding and recommendation of a Special Magistrate may appeal such finding and
4 recommendation to the Value Adjustment Board. Any appeal shall be made and processed in
5 accordance with these Rules. No re-hearing of the issues raised in the petition will be conducted by
6 the Value Adjustment Board, except when at least a majority plus one members of the Value
7 Adjustment Board vote to conduct a re-hearing. If no re-hearing is authorized, the'Value
8 Adjustment Board members shall only review the appellate record before them.
9
10 10.0 Review of Appeals by Value Adjustment Board.
11
12 10.1 Appeal of Recommendation of Special Magistrate. Either the petitioner or the
13 Property Appraiser may appeal the recommendation of the Special Magistrate to the Value
14 Adjustment Board.
15
16 10.2 Time For Appeal. An appeal of the recommended order ofa special Magistrate must
17 be received by the Clerk within ten (10) calendar days from the date a copy of the recommended
18 order was received by the taxpayer or the Property Appraiser. If a copy of the recommended order
19 was mailed to the petitioner or Property Appraiser, it shall be presumed that such mailing was
20 received 3 days after the date of mailing. Any appeal attempted to be filed late will not be accepted
21 by the Clerk for filing and will be returned to the person signing the appeal.
22
23 10.3 Appeal In Writing; Contents; Copy to Other Party. An appeal shall be in writing
24 and shall be signed by either the taxpayer or the taxpayer's authorized agent if the petitioner is filing
25 the appeal,or by a representative ofthe Property Appraiser's office if the Property Appraiser is filing
26 the appeal. The appeal shall not contain any reference to,or attachment of,any evidence or testimony
27 not received into the hearing record by the Special Magistrate, unless an issue on appeal is that the
28 Special Magistrate wrongfully excluded relevant testimony or evidence. The appeal shall contain a
29 statement specifying exactly what is being objected to or disagreed with;a reference to the record,
30 if any, supporting the objection or disagreement; and any legal citations relevant to the issues being
31 appealed. The original written appeal by the petitioner shall be delivered to the Clerk,and one copy
32 shall be delivered to the Property Appraiser. The original written appeal by the Property Appraiser
33 shall be delivered to the Clerk, and one copy shall be delivered to the petitioner.
34
35 10.4 Distribution of Appellate Record. The Clerk shall time and date stamp the appeal,
36 shall attach it to the file compiled at the hearing (including the recommendation of the Special
37 Magistrate)and shall forward one copy of the record to each VAB member and the County Attorney
38 or,if appropriate,the private attorney appointed to represent the Value Adjustment Board. The file
39 that is forwarded under this Rule shall be known as the appellate record.
40
41 10.5 Appellate Record to be Reviewed but Not Discussed. Each member of the Value
42 Adjustment Board shall review the appellate record of each appeal forwarded to him or her by the
43 Clerk. Such review is for familiarization with the record's contents prior to the date at which the
Page 10 of 13
1 Value Adjustment Board is to consider the appeal. No member shall discuss or confer with any other
2 member any appeal under review, except when such discussion is conducted at a public meeting of
3 the Value Adjustment Board.
4
5 10.6 Parties Not To Communicate With Value Adjustment Board Members. Neither
6 the taxpayer nor the Property Appraiser, nor anyone on behalf of the taxpayer or the Property
7 Appraiser, shall communicate in any way with any member of the Value Adjustment Board,.or the
8 Special Magistrate when the hearing is not being conducted,concerning any aspect ofthe matter until
9 such time as the Value Adjustment Board has made a final determination in the matter. Any
10 attempted communication in violation of this rule shall be immediately reported to the County
11 Attorney,or if appropriate,the private attorney appointed to represent the Value Adjustment Board.
12 The private attorney or County Attorney shall, at the next meeting of the Value Adjustment Board,
13 cause the public record of the meeting to contain the information concerning the communication,and
14 render an opinion as to whether the member of the Value Adjustment Board to whom such
15 communication was made is ineligible to participate in the appellate review. (Refer to Jennings v.
16 Dade County, 589 So.2d 1337(Fla. 3'd DCA 1991, review denied 589 So.2d 75 (Fla. 1992).)
17
18 11.0 Final Order of Value Adjustment Board.
19
20 11.1 Final Order on Non-Appealed Recommendation of Special Magistrate. The
21 Value Adjustment Board shall approve all recommendations of Special Magistrates which have not
22 been appealed in accordance with these Rules. No member of the Value Adjustment Board shall,on
23 his or her own motion, request that a non-appealed recommendation be reviewed or heard by the
24 Board.
25
26 11.2 Final Order on Appealed Recommendation of Special Magistrate. The Value
27 Adjustment Board shall separately consider each recommendation of a Special Magistrate that has
28 been appealed either by the taxpayer or the Property Appraiser. In its consideration,the Board shall
29 only refer to the appellate record as compiled by the Clerk,and all discussions involving the appellate
30 record shall be on the date of, and during, the public meeting of the Value Adjustment Board
31 scheduled for such purpose.
32
33 11.2.1 Oral Presentations. Generally, no oral presentations on behalf of the
34 Property Appraiser or the taxpayer shall be heard by the Value Adjustment Board as part of the
35 appellate proceedings. In extraordinary circumstances,and only upon a majority plus one vote of the
36 sitting members of the Value Adjustment Board, will oral presentations be permitted. If permitted,
37 both sides will be given a maximum of five (5) minutes each to make the presentation.
38
39 11.2.2 Requirements to Disapprove Recommendation of Special Magistrate.
40
41 11.3 Contents of Final Order. The Final Order of the Value Adjustment Board shall
42 consider the recommendation ofthe Special Magistrate,shall contain findings of fact and conclusions
43 of law, and shall include reasons for upholding or overturning the determination of the Property
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1 Appraiser. Rule 12D-10.003(5)(a)and (b), Florida Administrative Code, provides as follows:
2
3 "(a) Every decision of the board must contain specific and detailed
4 findings of fact which shall include both ultimate findings of fact and basic and
5 underlying findings of fact. Each basic and underlying finding must be properly
6 annotated to its supporting evidence. For purposes of these rules, the following are
7 defined to mean:
8
9 1. An ultimate finding is a determination of fact. An ultimate finding
10 is usually expressed in the language of a statutory standard and must be supported by
11 and flow rationally from basic and underlying findings.
12
13 2. Basic and underlying findings are those findings on which the
14 ultimate findings rest and which are supported by evidence. Basic and underlying
15 findings are more detailed than the ultimate findings but less detailed than a summary
16 of the evidence.
17
18 3. Reasons are those clearly stated grounds upon which the board or
19 property appraiser acted.
20
21 (b) All decisions made shall include the nature ofthe change made and
22 indicate the just, taxable, and exempt value before and after the change."
23
24 11.4 Prohibitions Regarding Final Order. The Final Order of the Value Adjustment Board,
25 under the provisions of Rule 12D-10.003(1), Florida Administrative Code:
26
27 11.4.1 May not fix the original valuation of property for ad valorem tax purposes.
28
29 11.4.2 May not grant an exemption not authorized by law.
30
31 11.4.3 May not consider the ultimate amount of tax required in determining the
32 valuation of a specific property.
33
34 11.4.4 May not grant relief,either by adjustment of the value of a property or by the
35 granting of an exemption, on the basis of hardship to a particular taxpayer.
36
37 11.4.5 Must follow the same standards as the Property Appraiser in determining
38 values and granting exemptions.
39
40 12.0 Appeal of Final Order of Value Adjustment Board to Circuit Court.Either the taxpayer
41 or the Property Appraiser may appeal a Final Order of the Value Adjustment Board to the Circuit
42 Court of the 16th Judicial Circuit of Monroe County.
43
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1 13.0 Certification of Tax Rolls.
2
3 13.1 Extended Assessment Roll. If the Board of County Commissioners, in accordance
4 with Section 197.323, Florida Statutes, orders the assessment roll to be extended prior to the
5 completion ofthe hearings by the Special Magistrates and the Value Adjustment Board,the extended
6 assessment roll shall be certified by the Value Adjustment Board in accordance with Section
7 193.122(1), Florida Statutes.
8
9 13.2 Final Assessment Roll. After all hearings required by Section 194.032, Florida
10 Statutes, have been concluded, the Value Adjustment Board shall certify the assessment roll as
11 required by law and in such form as specified by the Florida Department of Revenue.
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