09/28/2007 Organizational Meeting MINUTES OF THE 2007/1
MONROE COUNTY
VALUE ADJUSTMENT BOARD
Organizational Meeting
Marathon Government Center
Friday, September 28, 2007
The Organizational Meeting of the 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 Commissioner Sylvia Murphy,
Commissioner George Neugent, and School Board Member John Dick. School Board Member
Duncan Mathewson arrived later in the meeting. Absent was Commissioner Dixie M. Spehar.
Also present were Pamela Hancock, Deputy Clerk; Ervin A. Higgs, Property Appraiser; Karl
Borglum, Assistant Property Appraiser; Suzanne A. Hutton, County Attorney; and Attorney John
Dent,representing the Property Appraiser.
Motion was made by Commissioner Neugent and seconded by School Board Member
Dick to nominate Commissioner Spehar to serve as Chairman of the 2007 Value Adjustment
Board. Motion carried unanimously, with School Board Member Mathewson not present.
Motion was made by Commissioner Murphy and seconded by School Board Member
Dick to nominate Commissioner Neugent to serve as Vice-Chairman of the 2007 Value
Adjustment Board. Motion carried unanimously, with School Board Member Mathewson not
present.
Pamela Hancock, Deputy Clerk reported on petitions filed as follows:
1. Homestead Petitions
83 Petitions filed-47 Petitions resolved—down 71 from last year
2. Real Property Petitions
865 Petitions filed—up 251 from last year
3. Tangible Personal Property Petitions
70 Petitions filed—up 12 from last year
4. Late Filed Petitions—20+Petitions filed
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Motion was made by Commissioner Murphy and seconded by School Board Member
Dick to schedule the late filed petitions to demonstrate the just cause for filing a late petition,
with the Special Magistrates,prior to being scheduled for a hearing. Motion carried
unanimously, with School Board Member Mathewson not present.
Motion was made by Commissioner Murphy and School Board Member John Dick to not
accept any more late filed petitions. Motion carried unanimously, with School Board Member
Mathewson not present.
Motion was made by School Board Member Dick and seconded by Commissioner
Murphy to adopt the following Resolution implementing the authorization provided for in
Section 194.013, Florida Statutes, to require a filing fee for certain petitions filed with the Board.
Motion carried unanimously, with School Board Member Mathewson not present.
RESOLUTION NO. VAB 001-2007
Said Resolution is incorporated herein by reference.
Motion was made by Commissioner Murphy and seconded by School Board Member
Dick to adopt the following Resolution authorizing changes to the Administrative Rules and
changes to additional forms. Motion carried unanimously, with School Board Member
Mathewson not present.
RESOLUTION NO. VAB 002-2007
Said Resolution is incorporated herein by reference.
Ervin A. Higgs, Property Appraiser requested that Ms. Hancock advise the Board of the
scheduling process to be used this year. Mrs. Hancock advised that Board that she will schedule
all petitioners for 9:00 a.m. Previous scheduling was done for morning and afternoon with large
time gaps between the morning and afternoon schedules. No official action was taken.
School Board Member Duncan Mathewson arrived at the meeting and took his seat.
Suzanne Hutton, County Attorney addressed the Board concerning correspondence that
she received from the Department of Revenue covering the rule that only extraordinary
circumstances qualify as good cause for late filed petitions (i.e. in the hospital in a coma or
deployed overseas in a war zone). Ms. Hutton reminded the Board that the hearings are quasi
judicial and that it would be inappropriate for the Board Members to speak with any petitioner,
but if they do have any contact with a petitioner that they would have to advise the full Board
and disclose the conversation at the Final Meeting. She also pointed out that the proceedings are
not as in a court of equity and the taxpayers have a huge burden to bear in proving their valuation
should be adjusted or exemption granted.
Board discussed the review and selection of Applicants for Special Magistrate Positions,
and authorized execution of Contracts with the selected Special Magistrates. Motion was made
by School Board Member Dick and seconded by Commissioner Murphy to appoint Attorney
William Webster and Attorney Robert Tischenkel to serve as Special Magistrates for the 2007
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Value Adjustment Board to hear issues of Exemptions and Classifications. Motion carried
unanimously.
Motion was made by School Board Member Dick and seconded by School Board
Member Mathewson to appoint Regina Corcoran and Patricia Peacock McGrath to serve as
Special Magistrates for the 2007 Value Adjustment Board to hear issues of Valuation of Real
Estate. Motion carried unanimously.
Motion was made by School Board Member Dick and seconded by Commissioner
Murphy to appoint Regina Corcoran to serve as Special Magistrate for the 2007 Value
Adjustment Board to hear issues of Tangible Personal Property. Motion carried unanimously.
Mrs. Hancock advised the Board of the previous year Special Magistrate Fees as follows:
the 2006 Value Adjustment Board approved Special Magistrate fees at $150.00 per hour, with a
guaranteed four hours, and no travel reimbursements. Motion was made by School Board
Member Dick and seconded by Commissioner Murphy to approve the Special Magistrate fees at
last year's rate. Motion carried unanimously.
Motion was made by School Board Member Mathewson and seconded by Commissioner
Murphy to approve the Special Master's schedule. Motion carried unanimously. Said list is
attached hereto.
Motion was made by School Board Member Dick and seconded by Commissioner
Murphy approving the tentative Final Meeting date of Friday, December 21, 2007 - 10:00 a.m.,
at the Harvey Government Center. Motion carried unanimously.
Motion was made by School Board Member Mathewson and seconded by Commissioner
Murphy to approve the Certificate of Value Adjustment Board, Form DR-488, for Tangible
Personal Property and Real Property. Motion carried unanimously.
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
of Monroe County
by: Pamela G. Hancock, Deputy Clerk
to the Value Adjustment Board
09/28/2007 2007/4
2007 Special Magistrate Hearing Dates
KEY WEST
October 29th—Homestead Petitions—Harvey Government Center—9:00 a.m.
October 30th—Homestead Petitions—Harvey Government Center—9:00 a.m.
November 8th—Valuation Petitions—Harvey Government Center—9:00 a.m.
November 9th—Valuation Petitions—Harvey Government Center—9:00 a.m.
November 13th—Valuation Petitions—Harvey Government Center—9:00 a.m.
November 14th—Valuation Petitions—Gato Building—9:00 a.m.
November 19th—Tangible Petitions—Harvey Government Center—9:00 a.m.
MARATHON
November 5th" Valuation Petitions—Marathon Government Center—9:00 a.m.
December 3`d "Homestead Petitions—Marathon Government Center—9:00 a.m.
December 4th—Valuation Petitions—Marathon State Building—9:00 a.m.
December 6th—Valuation Petitions—Marathon State Building—9:00 a.m.
December 7th—Valuation Petitions—Marathon State Building—9:00 a.m.
KEY LARGO LIBRARY
October 30—Homestead Petitions—9:00 a.m.
November 1st—Homestead Petitions—9:00 a.m.
November 2nd—Valuation Petitions—9:00 a.m.
November 6th—Valuation Petitions—9:00 a.m.
November 16th—Valuation Petitions—9:00 a.m.