04/16/2010 Final Meeting MINUTES OF THE 2009/4
MONROE COUNTY
VALUE ADJUSTMENT BOARD
Final Meeting
Marathon Government Center
Friday,April 16,2010
The Final Meeting of the 2009 Monroe County Value Adjustment Board convened at
10:00 a.m., on the above date, at the Marathon Government Center located at 2798 Overseas
Highway, Marathon. Present and answering to roll call were Citizen Member Nancy Mayhew,
Mayor Sylvia Murphy, School Board Member Steve Pribramsky, Citizen Member John Repetto,
and Commissioner Mario DiGennaro. Also present were Pamela Hancock, Deputy Clerk; Karl
Borglum, Assistant Property Appraiser; Robert Tischenkel, Attorney to the Value Adjustment
Board; and John Dent, Attorney to the Property Appraiser.
Motion was made by Citizen Member Repetto and seconded by Mayor Murphy granting
approval of the Minutes from the October 6, 2009 Organizational Meeting. Motion carried
unanimously.
Robert Tischenkel, Board Attorney, advised the Board that on March 30th the
Department of Revenue issued new Rules for how this Board functions and they are in effect
immediately; and the rules apply to how the Special Magistrates function as well; and he
discussed a future workshop on those Rules. Mr. Tischenkel also gave the Board direction with
regard to the petitioners who have attended today's meeting.
Motion was made by Citizen Member Repetto and seconded by School Board Member
Pribramsky granting approval of the Special Magistrate's Recommendations 2009 Exemption
Petitions. Motion carried unanimously(Attached hereto as Exhibit 1).
The following real property petitioners addressed the Board:
Christopher Smith, Petition R1103-2009, addressed the Board. Special Magistrate
Regina Corcoran; Scott Russell, Deputy Appraiser; Mr. Tischenkel, John Dent, Attorney to the
Property Appraiser; and Karl Borglum, Assistant Property Appraiser addressed the Board. After
discussion, motion was made by Citizen Member Repetto and seconded by School Board
Member Pribramsky to remand the item to the Property Appraiser to take a look at the land side
of it only. After further discussion, the motion was amended by the maker to include the full
valuation of the property. Roll call vote was taken with the following results:
Citizen Member Mayhew Yes
Mayor Murphy No
School Board Member Pribramsky Yes
Citizen Member Repetto Yes
4/16/2010 2009/5
Commissioner DiGennaro Yes
Motion carried.
James W. Poppleton, Petition R062-2009, addressed the Board. Special Magistrate
Corcoran; and Mr. Borglum addressed the Board. After discussion, motion was made by Mayor
Murphy and seconded by Citizen Member Repetto to accept the Recommendation of the Special
Master. Roll call vote carried unanimously.
Sandra Henning and Roger Akers, Petition R234-2009, addressed the Board. Special
Magistrate Trish McGrath addressed the Board. Motion was made by Mayor Murphy granting
approval of the Special Magistrate's Recommendation. Motion failed for a lack of a second.
Motion was made by Citizen Member Repetto and seconded by Commissioner DiGennaro that
the item be remanded to the Property Appraiser to include an analysis of two comparables not
considered at the Special Magistrate hearing. Mr. Borglum and Mr. Tischenkel addressed the
Board. Roll call vote was taken with the following results:
Citizen Member Mayhew Yes
Mayor Murphy No
School Board Member Pribramsky Yes
Citizen Member Repetto Yes
Commissioner DiGennaro Yes
Motion carried.
Mr. Tischenkel reminded the petitioner of the process in today's meeting.
Mr. Tischenkel advised the Board that R235 was already remanded to the Property
Appraiser's Office once. Ms. Hancock addressed the Board.
Sandra Henning and Roger Akers, Petition R236-2009, addressed the Board. Special
Magistrate McGrath, Mr. Dent, Mr. Borglum, and Dave Krause, Deputy Appraiser addressed the
Board. After discussion, motion was made by Mayor Murphy and seconded by School Board
Member Pribramsky granting approval of the Special Magistrate's Recommendation. Roll call
vote was taken with the following results:
Citizen Member Mayhew Yes
Mayor Murphy Yes
School Board Member Pribramsky Yes
Citizen Member Repetto No
Commissioner DiGennaro No
Motion carried.
Sandra Henning and Roger Akers, Petition R235-2009, addressed the Board. Special
Magistrate McGrath addressed the Board. After discussion, motion was made by Citizen
4/16/2010 2009/6
Member Repetto and seconded by Mayor Murphy to ratify the decision of the Special
Magistrate. Roll call vote was unanimous.
Mayor Murphy excused herself from the meeting.
Sandra Henning and Roger Akers, Petition R238-2009, addressed the Board. Special
Magistrate McGrath addressed the Board. Motion was made by Citizen Member Repetto and
seconded by School Board Member Pribramsky to ratify the decision of the Special Magistrate.
Roll call vote was unanimous, with Mayor Murphy not present.
Mayor Murphy returned to the meeting and took her seat.
Sandra Henning and Roger Akers, Petition 233-2009, addressed the Board. Special
Magistrate McGrath and Mr. Krause addressed the Board. After discussion, motion was made
by Citizen Member Mayhew and seconded by Mayor Murphy to ratify the decision of the
Special Magistrate. Roll call vote was unanimous.
Mr. Borglum requested for purposes of clarification what the Board expects in process to
happen on this remand? Board discussion of procedures ensued. Mr. Tischenkel addressed the
Board. Ms. Hancock advised on remand procedures: that the Property Appraiser will issue its
review to the petitioner who then decides whether to have a further hearing. (Note: the
discussion partly pertained to whether the item returns to the Special Magistrate. After the
meeting a staff review of Rule 12D-9.029 revealed that a continuation hearing returns directly to
the full Value Adjustment Board).
John McCormick, Petition R108-2009, addressed the Board. Mr. Tischenkel, Special
Magistrate Corcoran, Mr. Borglum, and Mr. Dent addressed the Board. Mr. Tischenkel advised
of a jurisdiction issue. After discussion, motion was made by School Board Member Pribramsky
and seconded by Commissioner DiGennaro to ratify the item contingent upon the petitioner
being provided with the petitioner's request. After further discussion, motion was withdrawn by
the maker. Motion was then made by School Board Member Pribramsky and seconded by
Commissioner DiGennaro to remand to the Property Appraiser's Office in order for Mr.
McCormick to receive the Property Appraiser's evidence. Mr. Dent addressed the Board. Roll
call vote was unanimously.
Motion was made by Mayor Murphy and seconded by Citizen Member Repetto granting
approval of the Special Magistrate's Recommendations 2009 Real Property Petitions, with the
exception of the three remanded Petitions R1103-2009, R234-2009 and R108-2009. Motion
carried unanimously(Attached hereto as Exhibit 2).
Motion was made by School Board Member Pribramsky and seconded by Mayor Murphy
granting approval of the Special Magistrate's Recommendations 2009 Tangible Personal
Property Petitions. Motion carried unanimously (Attached hereto as Exhibit 3).
Ms. Hancock, Deputy Clerk addressed the Board concerning Add-On Item I1 concerning
the "Outside of Hearings" hours for Special Magistrate McGrath. Ms. Hancock read the
4/16/2010 2009/7
following statement into the record: "Danny L. Kolhage, Clerk has asked that I bring to the
Board's attention that previous Value Adjustment Boards have not allowed compensation to
Special Magistrates for offsite research and work, as we are unable to control or verify the hours
spent. Back in 2004 the Value Adjustment Board changed the compensation from $150.00 per
hour for the scheduled meeting time, as well as an additional hour each way for time spent for
travel from Marathon to Key West, and Marathon to Key Largo, plus mileage at the standard
statutory rate of.29 cents per mile; now it is $150.00 per hour, with a guaranteed four hours, and
no travel reimbursements, which means if they are scheduled for a morning they get four hours,
if they are scheduled for an afternoon they get four hours. With the change the Special
Magistrates are paid even if all the petitions are withdrawn for a particular hearing date which
does happen quite frequently." Ms. McGrath and Mr. Dent addressed the Board. After
discussion, motion was made by Commissioner Repetto and seconded by School Board Member
Pribramsky to approve the-add on of$2,250. Mr. Tischenkel advised the Board that staff has
been talking about taking a look at the Special Magistrate Contract this summer and seeing if we
can come up with a formula that accounts for this. Commissioner DiGennaro made a
recommendation on the motion that this is a one-time decision and any other future decisions
should be made by staff and brought back to the Board. Ms. Hancock advised the Board that we
will be "tweaking"the contract. Roll call carried unanimously. Ms. Hancock asked the Board to
clarify whether it was approving just the add-on or the entire item with all the other audit slips
included in it. Citizen Member Repetto amended his motion to approve all of the invoices,
including the $2,250.
Motion was made by School Board Member Pribramsky and seconded by Mayor Murphy
granting approval of counsel's paid invoices, as well as the forthcoming invoice from today's
meeting. Motion carried unanimously.
Motion was made by Mayor Murphy and seconded by School Board Member Pribramsky
granting approval of legal notice paid invoices, as well as the forthcoming invoices for today's
meeting. Motion carried unanimously.
Ms. Hancock advised that Item J has been stricken from the agenda as the Board has
remanded three items back to the Property Appraiser which may or may not affect the
Certification of the Tax Roll.
Mr. Borglum advised the Board that out of 2,000+ petitions, 1,759 were resolved at the
Property Appraiser Office level and that approximately 284 cases were actually heard by the
Special Magistrates.
There being no further business to come before the Board, the meeting was adjourned.
Respectfully submitted,
Danny L. Kolhage, Clerk
to the Value Adjustment Board
4/16/2010 2009/8
of Monroe County
by: Pamela G. Hancock, Deputy Clerk
to the Value Adjustment Board
2009/9.
2009 Special Magistrate Findings
Exemption/Classification Petitions
Petition # Name/Address Hearing Date Outcome
E052-2009& Gary L. Calder 12/18 M Denied
(R1594) 609 N Emerald Drive Recessed to 1/15
Key Largo FL 33037
(305) 852-7599
E059-2009 Donald K. Raper 1/15 KL Denied
PO Box 3263
Key Largo FL 33037
(305) 453-4247
Exhibit 1
2009/10
2009 Special Magistrate Findings
Real Property Petitions
Petition # Name/Address Hearing Date Outcome _
R009-2009 CVS 1/25 KW Show/Denied
%Commercial Property Services, Inc.
4931 SW 128th Street
Ocala FL 34473
(305) 372-9200
R012-2009 to George Esbensen 1/6 KW No Show/Denied
R014-2009 17173 W Buttonwood Drive
Sugarloaf Key FL 33042
(305) 797-5450
R017-2009 1015 Angela Street LLC 1/6 KW Show/Denied
Thomas P. Callahan Rescheduled to
143 Bull Creek Road 2/1
Asheville NC 28805
(828) 545-5058
R020-2009 Vanessa Overhiser 1/6 KW Show/Denied
7259 Miami Avenue
S Haven MI 49090
(269) 767-2616
R022-2009 Charle E. & Margaret A. Russell 1/22 KW No Show/Denied
1433 Reynolds
Key West FL 33040
(305) 393-7538
R031-2009 Helen K. Custer 1/6 KW Show/Denied
(&E046) 1075 Duval Street, Ste.C21 #102 rescheduled to
Key West FL 33040 1/15 KL
(425) 223-2138
R054-2009& Property Tax Reductions, LLC 12/17 M Show/Denied
R055-2009 12717 W Sunrise Boulevard#383
Sunrise FL 33323
(786) 866-5455
R062-2009 James W. Poppleton 12/17 M Show/Denied
13676 80`h Lane N
W Palm Beach FL 33412
(561) 753-3097
R075-2009 to John R. Allison, III 3/1 KW Show/Denied
R077-2009 PO Box 2129
Key West FL 33045
(305) 289-3134
R079-2009 to Donal Morris 1/6 KW Show/Denied
R086-2009 916 James Street R079, R083 to
(T008) Key West FL 33040 R086 WD
(305) 896-4004
Exhibit 2
2009/11
2009 Special Magistrate Findings
Real Property Petitions
Petition # Name/Address
R108-2009 John McCormick Hearing Date Outcome
1/6 KW Show/Denied
1921 Venetia Street
Key West FL 33040
(305) 360-3121
R118-2009 Humberto J. Garrido 1/25 KW
818 Caroline Street Show/Denied
Reactivated -
Key West FL 33040 Withdrawn
(305)294-3425
R123-2009 James F. Welsh 1/6 KW
1618 Laird Street Show/Denied
Key West FL 33040
(301) 792-1289
R168-2009 Mildred I. Schoneck 1/25 KW
561 Navaho Drive No Show/Denied
Summerland Key FL 33042
(305) 923-2267
R233-2009 to Sandra Henning&/or Roger Akers 2/3 KW
R238-2009 HC 62 Box 42 R233, 234,236
rescheduled to & 238 Denied
Raton NM 87740 2/26 R235 Remand
(575) 375-2222 R235 Denied R238 W/drawn
R247-2009 to Daniel A. Weiss 1/27 KL
R365-2009 150 W Flagler Street PH2850 Show/Denied
R353 to 356, 358,
Miami FL 33130 364 WD
(305) 374-7850
R615-2009 Michael S. Hayworth 1/6 KW
343 Coral Way N Show/Denied
Indialantic FL 32903
(321) 779-3383
R616-2009 Christa Bruett 1/7 KW
7331 NW 35th Court No Show/Denied
Lauderhill FL 33319
(561) 997-2325
R631-2009 Richard T. Bums 1/7 KW
6519 Darnall Road Show/Denied
Ruxton MD 21204
(410) 627-7619
R702-2009 Christopher N. Jacobson 1/8 KW
618 White Street Show/Denied
rescheduled
Key West FL 33040 to
(305)292-3312 1/22 KW
R704-2009 Dar Castillo/Teri Johnston 1/7 KW
1503 Washington Street No Show/Denied
Key West FL 33040
(305) 797-0955
2009/12
2009 Special Magistrate Findings
Real Property Petitions
Petition # Name/Address
R740-2009 to Victor Cushman Hearing Date Outcome
R743-2009 PO Box 1551 R740 WD No Show/Denied
1/7 KW
Key West FL 33041-1551
(305) 295-9000
R750-2009 Keith& Carol Weldy 12/17 M
803 Corte Del Sol Show/Denied
Marathon FL 33050
(305) 289-8433
R751-2009 Prudence Churchill & 1/7 KW
Lawrence Plummer No Show/Denied
10 Nassau Lane
Key West FL 33040
(305)296-6097
R753-2009 William K. & Sharon M. Jones 11/20 KL
PO Box 534 Show/Denied
Islamorada FL 33036
(305) 393-0506
R754-2009 R.D. Richards, Trustee 1/7 KW
5370 Laguna Vista Drive No Show/Denied
Melbourne FL 32935
(305)254-2558
R776-2009& Leon& Paulette Smith 1/7 KW
R777-2009 Attn: Bascom Grooms Show/Denied
R776 WD
1405 Vernon Avenue
Key West FL 33040
(305) 587-3420
R778-2009 to Ocean Properties LTD 2/5 KW
R785-2009 Robert L. Garcia All No Show/Denied
1000 Market Street Bldg.1 Ste.300 /drawn but
R780
Portsmouth NH 03801
(603) 599-2105
R786-2009 Diane C. Rodgers 1/7 KW
PO Box 2656 Show/Denied
Key West FL 33045
(305) 304-1908
R787-2009& Steven A. & Heather M. Rodger 1/7 KW
R788-2009 47 Palmetto Drive No Show/Denied
Key West FL 33040
(305) 797-1338
R816-2009 Jeff Lamm 1/7 KW
5224 Ginger Trail Show/Denied
Raleigh NC 27614
(919) 215-7443
2009/13
2009 Special Magistrate Findings
Real Property Petitions
Petition # Name/Address
R817-2009 Johnny C. Crow Hearin: Date Outcome
636 Gause Boulevard#201 1/7 KW No Show/Denied
Slidell LA 70458
(985 641-0548
R876-2009 Carlos Ruiz 12/17 M
6241 SW 157th Place No Show/Denied
Miami FL 33193
(786 586-8643
R918-2009 Jeff Bryner 1/8 KW
Lost Weekend LLC No Show/Denied
10975 Whitcomb Street
Crown Point IN 46307
219 730-4576
R951-2009 to Monroe Property Tax Consultants, Inc. R951, R952,
R965-2009 31 Ocean Reef Drive#C202 Show/Denied
Key Largo FL 33037 D to R956
W
305 367-3300 ext.626 WD
R1005-2009 John R. Allison, III 1/28 KL
to PO Box 2129 R1054 is TPP Show/Denied
R1086-2009 Key West FL 33045 renumbered
305 289-3134
R1096-2009 Stephen A. Robbins 1/8 KW
17 Mayfair Street No Show/Denied
S Burlington VT 05403
802 864-1865
R1103-2009 Chris Smith 1/8 KW
PO Box 420542 Show/Denied
Summerland Key FL 33042
(305 745-1769
R 1166-2009 Gary L. Murphy R 1169 to R 1175 No Show/Denied
To 17611 Boat Club Drive WD
R1175-2009 Ft.Myers FL 33908
239 267-0725 12/17 M
R1252-2009 Grant Thornton, LLP 1/8 KW
& 1301 International Parkway#300 R1252a WD NO Show/Denied
R1252a-2009 Ft.Lauderdale FL 33323
(T047) 954 727-5647
R1256-2009 Janet Coughlan
32 Card Sound Road 11/20 KL Show/Denied
Key Largo FL 33037
(416) 961-8332
• 2009/14
2009 Special Magistrate Findings
Real Property Petitions
Petition # Name/Address Hearing Date Outcome
R1264-2009 Robert T. Viers 1/8 KW No Show/Denied
29351 McLean Street
Big Pine Key FL 33043
(305) 294-8897
R1284-2009 Kimberly Phillips 2/5 KW Withdrawn
to Diane Tolbert Covan Reactivated
R1286-2009 1901 Fogarty Avenue#1
Key West FL 33040 Show/Denied
(305)293-1118
RI382-2009 Joseph Greco Clark LT 04/28/2005 1/8 KW No Show/Denied
310 Amelia Street
Key West FL 33040
(305) 797-4677
R1383-2009 Key West Bancgroup, Inc. R1387 WD No Show/Denied
to Joseph G. Clark 2/5 KW
R1391-2009 701 Whitehead Street
Key West FL 33040
(305) 294-3540
R1404-2009 David Austin 1/8 KW Show/Denied
961 Buttonwood Drive
Sugarloaf Key FL 33042
(305) 292-9792
R1405-2009 Charles Polley 1/8 KW No Show/Denied
& 1619 Rose Street
R1406-2009 Key West FL 33040
(305) 942-9079
R 1411-2009 Edward G. DeLeon 1/8 KW No Show/Denied
PO Box 266
Key West FL 33041
(305)296-2602
R1412-2009 Michael J. McMahon 1/8 KW No Show/Denied
& 100 Admirals Lane R1412 WD
R1413-2009 Key West FL 33040
(703) 879-8289
R1420-2009 Michael Demchak 1/8 KW No Show/Denied
1425 White Street
Key West FL 33040
(305) 766-2598
R1437-2009 John R. Allison Show/Denied
& PO Box 2129
R1438-2009 Key West FL 33045
(305)289-3134
• 2009/15
2009 Special Magistrate Findings
Real Property Petitions
Petition # Name/Address
R1439-2009 Barry Barroso, Jr. Hearing Date Outcome
to 1/22 KW No Show/Denied
1014 White Street#7 2/4 KW
R1444-2009 Key West FL 33040
(305)296-5959
R1461-2009 John J. Brier 1/29 M
59001 Overseas Highway Show/Denied
Marathon FL 33050
(305) 872-8052
R1585-2009 Brian Holland 1/8 KW
2502 Lake Lansing Road #C No Show/Denied
Lansing MI 48912
(517) 371-5300 Ext.1032
R1592-2009 Peter Harrigan 1/22 KW
160 SE 6th Avenue Al
No Show/Denied
Delray Beach FL 33483
(561)455-0750
R1593-2009 Daniel F. Rohr 1/22 KW
937 Ocean Drive Show/Denied
Summerland Key FL 33042
(614) 325-9224
R1598-2009 Robert C. Mongelli 1/22 KW
& 1025 Sandy's Way No Show/Denied
R1599-2009 Key West FL 33040
(305) 923-6000
R 1603-2009 Arnold Mirzaoff 1/22 KW
1014 Johnson Street No Show/Denied
Key West FL 33040
(305)294-2078
R1607-2009 Tracy G. & Susan L. Howanitz 1/8 KW
809 Ashe Street No Show/Denied
Key West FL 33040
(305)294-2931
- 9 2009/16
2009 Special Magistrate Findings
Tangible Personal Property Petitions
Petition # Name/Address Hearing Date Outcome
T016-2009 to Bill Grosscup 12/7 KW No Show/Denied
T018-2009 13 Hilton Haven Road
Key West FL 33040
(305) 296-8918
Exhibit 3