12/09/2002 Final Meeting .r
MINUTES OF THE 2002/4
MONROE COUNTY
VALUE ADJUSTMENT BOARD
Value Adjustment Board
Marathon Government Annex
Monday, December 9, 2002
The Final Meeting of the Monroe County Value Adjustment Board convened at 10:00
a.m., on the above date, at the Marathon Government Center, 2798 Overseas Highway,
Marathon. Present and answering to roll call were School Board Member Andy Griffiths,
Commissioner George Neugent, School Board Member Eileen Quinn, Mayor Dixie Spehar, and
Chairman Murray Nelson. Also present were Danny L. Kolhage, Clerk of the Court; Pamela
Hancock, Deputy Clerk; Ervin A. Higgs, Property Appraiser; and John C. Dent, Attorney for the
Property Appraiser. James T. Hendrick, County Attorney arrived later in the meeting.
All stood for the Invocation and Pledge of Allegiance.
Motion was made by Commissioner Neugent and seconded by School Board Member
Griffiths to approve the Minutes of the September 27, 2002 Organizational Meeting of the Value
Adjustment Board. Motion carried unanimously.
Motion was made by Mayor Spehar and seconded by School Board Member Eileen Quinn
granting approval of the Special Masters recommendations for the 2002 Homestead Petitions,
except for Petition No. H033-2002. Motion carried unanimously. Said list is attached and made
part of the record (attachment 1).
There were no Real/Tangible petitioners present who wished to address the Board.
Motion was made by Mayor Spehar and seconded by Commissioner Neugent granting
approval of the Special Masters recommendations for the 2002 Real/Tangible Petitions. Motion
carried unanimously. Said list is attached and made part of the record (attachment 2).
Motion was made by School Board Member Quinn and seconded by Commissioner
Neugent granting approval of the paid Special Master Invoices. Motion carried unanimously.
Motion was made by School Board Member Quinn and seconded by Commissioner
Neugent granting approval of Special Master Rohe's travel from Cudjoe to Marathon and back.
Motion carried unanimously.
Motion was made by Mayor Spehar and seconded by Commissioner Neugent granting
approval of the Special Masters forthcoming invoices for today's meeting. Motion carried
unanimously.
Motion was made by School Board Member Quinn and seconded by Commissioner
Neugent granting approval of the paid Legal Notice Invoices. Motion carried unanimously.
r
2002/5
Motion was made by Mayor Spehar and seconded by Commissioner Neugent granting
approval of forthcoming Legal Notice Invoices for today's meeting. Motion carried unanimously.
School Board Member Griffiths discussed the amount of documentation each Board
member received and the possibility of the information being scanned and made available on the
Clerk's website. After discussion, Clerk Danny Kolhage advised the Board that his office would
look into all options and advise the Board in advance of the 2003 Value Adjustment Board
Organizational Meeting.
James T. Hendrick, County Attorney arrived at the meeting.
Sylvia Godfrey, Dale Godfrey, Special Master Lee Rohe, and Mr. Hendrick addressed the
Board concerning Petition No. H033-2002 in the name of Henry C. Hendel, Trustee for Florida
Keys Juvenile Services, Inc. After discussion, motion was made by Mayor Spehar and seconded
by Commissioner Neugent to uphold the Special Masters Findings of Fact/Conclusions of Law
concerning this petition. Roll call vote was unanimous.
Motion was made by Commissioner Neugent and seconded by School Board Member
Griffiths to approval the Certification of the Tax Roll. Motion carried unanimously. Said list is
attached and made part of the record (attachment 3).
There being no further business to come before the Board the meeting was adjourned.
Danny L. Kolhage, Clerk
to the Value Adjustment Board
of Monroe County
by:
Pamela G. Hancock
Deputy Clerk
VALUE ADJUSTMENT BOARD
2002 HOMESTEAD PETITIONERS
SPECIAL MASTER FINDINGS
PETITION # NAME/ADDRESS HEARING DATE OUTCOME
H016-2002 Yuk Cheng 11/18 a.m. PAO
3327 Riviera Drive Granted-No
Key West FL 33040 show Denied
(305) 296-4705 by SMaster
H026-2002 Elizabeth M. Smith 11/18 a.m. Show-
2108 Fogarty Avenue denied by
Key West FL 33040 SMaster
(305) 296-7525
H030-2002 City of Marathon 10/24 p.m. No show-
through %Carmen I. Tugender, Esquire additional
H032-2002 Weiss Serota Helfman Pastoriza& information
Guedes to be
2655 S Bayshore Drive Suite 420 submitted to
Miami FL 33133 PAO ?
(305) 854-0800
H033-2002 Henry C. Hendel, Trustee 11/6 a.m. Show-
for Florida Keys Juvenile Services, Inc. denied by
216 Orange Blossom Road SMaster
Tavernier FL 33070
(305) 852-5015
H041-2002 Howard Gelbman 11/6 a.m. PAO
799 Hazel Street Granted -
Key Largo FL 33037 Show denied
(305) 451-3607 by SMaster
Revised: November 26, 2002 1 cc:Property Appraiser's Office
Attachment 1 Item.0
VALUE ADJUSTMENT BOARD
2002 RE/TANGIBLE PETITIONERS
SPECIAL MASTER FINDINGS
PETITION# NAME/ADDRESS HEARING DATE OUTCOME
002-2002 Barry J. Mankowitz, MD 10/24 a.m. Show-
58477 Morton Street denied by
Grassy Key FL 33050 SMaster
(305) 289-1771
003-2002 Norman L. Wilkes 11/6 p.m. No Show-
5217 Woodstone Circle S denied by
Lake Worth FL 33463 SMaster
(561) 967-1612
008-2002 Kewpie H. Gagnon 11/6 a.m. Show-
8270 SW 43rd Terrace denied by
Miami FL 33155 SMaster
(305) 223-2502
009-2002 Hyatt Equities LLC 11/19 p.m. Show-
%Granville Scott, Inc. denied by
633 N Franklin Street, Suite 510 SMaster
Tampa FL 33602
(813) 229-3991
010-2002 Dan& Jean Pilkington 11/6 a.m. Show-
4350 SW 83rd Avenue denied by
Miami FL 33155 SMaster
(305) 226-2188
011-2002 Robert Pearce 11/6 a.m. No Show-
3345 Carla Street denied by
Orlando FL 32806 SMaster
(321) 436-5754
012-2002 First American Tax 11/18 p.m. Show-
Attention: David J. Zachem, Agent denied by
300 31st Street, Suite 201E SMaster
St. Petersburg FL 33713
(727) 328-0798
014-2002 Roger W. Akers and/or Sandra Henning 11/18 a.m. Show-
through HC 62 Box 42 denied by
019-2002 Raton NM 87740 SMaster
(505) 375-2222
021-2002 Alexander Seiden 11/18 a.m. No Show-
through 4587 Wilson Avenue denied by
023-2002 Montreal Quebec SMaster
Canada H4A 2V5
(514) 481-3398
024-2002 Esther Bou 11/6 a.m. Show-
8347 SW 46th Street denied by
Miami FL 33155 SMaster
(305) 220-3230
Revised: November 26, 2002 1 cc:Property Appraiser's Office
Attachment 2 Item.E
VALUE ADJUSTMENT BOARD
2002 RE/TANGIBLE PETITIONERS
SPECIAL MASTER FINDINGS
PETITION # NAME/ADDRESS HEARING DATE OUTCOME
025-2002 Plantation Boat Mart& Marina, Inc. 11/6 p.m. Show-
90400 Overseas Hwy denied by
Tavernier FL 33070 SMaster
(305) 852-5424
027-2002 Barry Gorden, Successor Trustee 11/19 a.m. Show-
Trust of Patricia C. Gorden denied by
2306 NE 55th Avenue SMaster
Portland OR 97213
(503) 280 9765
028-2002 Patrick Lunn 11/19 a.m. No Show-
1320 San Remo denied by
Coral Gables FL 33146-3122 SMaster
(305) 666-8166
029-2002 FG Key Haven LLC 11/6 p.m. Show-
through %G. Troy Register III denied by
030-2002 2600 Douglas Road, Suite 604 SMaster
Coral Gables FL 33134-6100
(305)443-7200
035-2002 Leo H. Williams 11/6 a.m. No Show-
13 Caloosa Road denied by
Key Largo FL 33037 SMaster
(305) 367-3647
036-2002 Aaron Bilton 11/6 p.m. No Show-
& %Flanagan/Bilton denied by
037-2002 200 E Randolph Drive#6900 SMaster
Chicago IL 60601
(312) 782-5000 .
038-2002 Michael L. Blase 11/18 p.m. 039 W/drawn
through 15455 N Dallas Parkway, Suite 925 Show-denied
040-2002 Addison TX 75001 by SMaster
(214) 615-6055
041-2002 Deloitte& Touche 11/6 p.m. 043 W/drawn
through Attention: Jeff Nelson Show-
044-2002 200 E Las Olas Boulevard, Suite 1400 denied by
Fort Lauderdale FL 33301-2248 SMaster
(954) 728-3800
045-2002 Southern Tax Services, Inc. 11/6 p.m. Show-
PO Box 2690 denied by
Hollywood FL 33022 SMaster
(800) 358-2155
046-2002 Elisabeth P. Fennell 11/19 a.m. No Show-
37 Summer Hill denied by
Newport KY 41071 SMaster
Revised: November 26, 2002 2 cc:Property Appraiser's Office
VALUE ADJUSTMENT BOARD
2002 RE/TANGIBLE PETITIONERS
SPECIAL MASTER FINDINGS
PETITION # NAME/ADDRESS HEARING DATE OUTCOME
048-2002 Shirlee Thaler 11/7 p.m. Show -
Ricardo's Investment, Inc. denied by
104220 Overseas Hwy SMaster
Key Largo FL 33037
(305) 451-1622
053-2002 Michael P. Peterson 11/19 a.m. Show-
28140 County Road denied by
Little Torch Key FL 33042 SMaster
(305) 872-4437
063-2002 LHO Key West H.I., LP 11/18 p.m. Show-
%Property Evaluation Services denied by
Attention: J. George SMaster
PO Box 607
Glen Rock NJ 07452
(201) 444-7554
064-2002 Rex& Cynthia Hopkins 11/19 a.m. No Show -
PO Box 430071 denied by
Big Pine Key FL 33043 SMaster
(305) 872-2451
066-2002 Paul H. Pfaff 10/24 a.m. No Show-
PO Box 799 denied by
Long Key FL 33001 SMaster
(305) 664-2662
067-2002 David D. Freyder 11/20 a.m. No Show-
501 W Miner Street denied by
Arlington Heights IL 60005 SMaster
(847) 577-8454
068-2002 George Seasley 11/20 a.m. No Show-
& 80 Lyttleton Gardens denied by
069-2002 Ottawa Ontario SMaster
Canada K1L5A6
(613) 744-0447
074-2002 Strunk Lumber Yard, Inc. 11/18 p.m. Show-
Attention: Stephen Strunk denied by
PO Box 1199 SMaster
Key West FL 33041
(305)296-9091
078-2002 Nall Dev. Corp. & Burnham Wesley 11/20 p.m. Show-
%Easley, McCaleb & Associates denied by
100 W Cypress Creek Road, Suite 955 SMaster
Fort Lauderdale FL 33309
(954) 938-8801
Revised: November 26, 2002 3 cc:Property Appraiser's Office
VALUE ADJUSTMENT BOARD
2002 RE/TANGIBLE PETITIONERS
SPECIAL MASTER FINDINGS
PETITION# NAME/ADDRESS HEARING DATE OUTCOME
079-2002 Philip B. Burkard 11/7 a.m. No Show-
PO Box 2528 denied by
Key Largo FL 33037 SMaster
(305) 453-4612
080-2002 Daniel A. Weiss, Esquire 11/19 p.m. Show 080,
through 25 SE 2nd Avenue 081 to 086 & 090 087 to 089
090-2002 Miami FL 33131 Withdrawn denied by
(305) 371-4311 SMaster
091-2002 Bates-Appel, Inc. 11/7 p.m. No Show-
through 19495 Biscayne Boulevard, Suite 301 denied by
095-2002 Aventura FL 33180 SMaster
(305) 935-4424
096-2002 Property Tax Control, Inc. 11/7 p.m. No Show-
through Attention: Jack West denied by
107-2002 905 W Platt Street SMaster
Tampa FL 33606
(813) 250-9408
111-2002 Southern Tax Services, Inc. 11/6 p.m. Show-
through PO Box 2690 denied by
135-2002 Hollywood FL 33022 SMaster
(800) 358-2155
136-2002 AT& T Wireless Services of Florida 10/24 p.m. No Show-
through %Ernst& Young denied by
151-2002 Attention: Jeff Shamma SMaster
1221 McKinney, Suite 2400
Houston TX 77010
(713) 750-1385
152-2002 Geoffrey Muller 11/20 a.m. Remanded
PO Box 420848 back to PAO
Summerland Key FL 33042
(305) 744-0239
163-2002 Richard Groh 11/20 a.m. No Show-
& Select Rentals, Inc. denied by
164-2002 27501 S Dixie Highway, Suite 402 SMaster
Naranja FL 33032
(305) 389-8461
168-2002 Tannex Development Corporation 11/20 p.m. Show-
through 1000 Market Street Building 1, Ste. 300 All withdrawn- denied by
191-2002 Portsmouth NH 03 801 except 169 & 170 SMaster
(603) 559-2100
Revised: November 26, 2002 4 cc:Property Appraiser's Office
VALUE ADJUSTMENT BOARD
2002 RE/TANGIBLE PETITIONERS
SPECIAL MASTER FINDINGS
PETITION # NAME/ADDRESS HEARING DATE OUTCOME_
196-2002 Janice L. Isherwood 11/20 a.m. Show-
613 Fleming Street denied by
Key West FL 33040 SMaster
(305) 797-7779
198-2002 H. Lee McCullohs 11/7 p.m. Show-
605 Hermits Trail denied by
Altamonte Springs FL 32701 SMaster
(305) 790-9463
199-2002 Judy A. Shephard 11/19 p.m. No Show-
29438 Saratoga Avenue denied by
Big Pine Key FL 33043 SMaster
(305) 872-2200
201-2002 Sally J. Powell 11/20 a.m. Show-
701 Spanish Main Drive#428 denied by
Cudjoe Key FL 33042 SMaster
(305) 745-3669
203-2002 William D. &Leticia Pilger 10/24 a.m. No Show-
Seashell Beach Resort denied by
57612 Overseas Highway SMaster
Marathon FL 33050
(305) 289-0265
205-2002 PTP, Inc. 11/7 a.m. No Show-
10241 Hunt Club Lane denied by
Palm Beach Gardens FL 33418 SMaster
(561) 627-6551
209-2002 Frank Martorana 11/7 a.m. Show-
900 Morris Lane denied by
Key Largo FL 33037 SMaster
(305) 395-0971
211-2002 John LaRocco 11/7 a.m. Show-
through 424 Sunshine Boulevard denied by
215-2002 Tavernier FL 33070 SMaster
(305) 453-0368
216-2002 Carl Lindback 11/7 p.m. Show-
& 217-2002 PO Box 573 denied by
Islamorada FL 33036 SMaster
(305) 664-2132
218-2002 Neil Boyce 11/7 a.m. No Show-
PO Box 1153 denied by
Key Largo FL 33037 SMaster
(305) 852-8125
Revised: November 26, 2002 5 cc:Property Appraiser's Office
VALUE ADJUSTMENT BOARD
2002 RE/TANGIBLE PETITIONERS
SPECIAL MASTER FINDINGS
PETITION# NAME/ADDRESS HEARING DATE OUTCOME
219-2002 Robert A. Case, Trustee 11/20 p.m. No Show-
& 220-2002 3315 NE 15th Street denied by
Fort Lauderdale FL 33304 SMaster
(305) 852-8440
221-2002 Margaret A. Laron 11/7 p.m. 221 W/drawn
& 222-2002 76 Sir Francis Drake Drive Show -
Key Largo FL 33037 denied by
(305) 853-5753 SMaster
223-2002 David L. Wallace 11/7 p.m. Show -
Holiday Ventures, Inc. denied by
412 Shore Drive E SMaster
Oldsmar FL 34677
(813) 855-6561
224-2002 Justo A. &Martha S. Atrio 11/7 a.m. Show-
335 Marquesa Drive denied by
Coral Gables FL 33156 SMaster
(305) 742-5964
225-2002 Gerald R. &Jane M. Panak 11/20 a.m. No Show-
563 Dogwood Lane denied by
Sugarloaf Key FL 33042 SMaster
(305) 745-1209
226-2002 George M. & Maryann M. Combs 11/7 a.m. No Show-
2021 Regency Drive denied by
Wyomissing PA 19610 SMaster
(610) 777-3418
231-2002 Manley-deBoer Lumber 11/20 p.m. Show-
%Easley, McCaleb& Associates denied by
100 W Cypress Creek Road Ste 955 SMaster
Fort Lauderdale FL 33309
(954) 938-8801
Revised: November 26, 2002 6 cc:Property Appraiser's Office
DR-529
NOTICE
R.12/96
TAX IMPACT OF VALUE
ADJUSTMENT BOARD
COUNTY OF Monroe TAX YEAR 2002
MEMBERS OF THE BOARD
Honorable Dixie Spehar Honorable George Neugent
Board of County Commissioners-District No. 1 Board of County Commissioners-District No. 2
Honorable Murray Nelson Honorable Andy Griffiths
Board of County Commissioners-District No. 5 School Board-District No. 2
Honorable Eileen Quinn
School Board -District No. 1
The Value Adjustment Board meets each year to hear petitions and render deci3ions relating to ad valorem tax
assessments, exemptions, tax deferrals, and classifications.
THE FOLLOWING TABLE SUMMARIZES THIS YEAR'S ACTION BY THE BOARD
Column 1 Column 2 Column 3 Column 4 Column 5 Column 6
Type Number of Total Number of Total Number Reduction Shift in
of Exemption Number of Assessments of Requests in Taxable Tax
Property Requests Exemption Reduced by for Value Due Dollars
Granted by Requests The Board Assessment to Board
the Board Reductions Action
Residential 0 4 'i Merit, —0— —0-
0
36 —0— —0—
Commercial pis! Nj{ 1, !,I � ' l E' i r
0 3 ll h14,,, ,r1;11olhbo —0— —0—
�m
4 ai"iip� l 1 u�� 'c ti i 0 57 —0— —0—
Industrial �� isi�1`a � � is � 1
and z �
Miscellaneous 0 0 i i �i`� i('l `' hi I —0— —0—
p Ni l I1!I�
i(i 1, I i���i!l I i 411��i11' 0 0 —0— —0—
Agricultural or I ;j=� �� . i 1 i 1
Classified use 0 0 4 , l —0— —0—
p [i'ii 11 0 0 —0— -0—
Business Machinery and 0 0 € it, iJi ' ij —0— —0—
Equipment ,, E'
' � hi Il�ilsi 0141111141
10 32 —0— —0—
Vacant Lots , ,i,+r+ 3 ' a i � i
and Acreage 0 0 i i,l'aa 11 i ;. itipi —0— —0—
L # I+, N ?. l 8 8 0 15 —0— —0—
TOTALS 0 7 0 140 —0— —0—
ALL TAXPAYERS SHOULD BE AWARE THAT BOARD ACTIONS WHICH REDUCE TAXABLE VALUE
CAUSE TAX RATES APPLICABLE TO ALL PROPERTY TO BE PROPORTIONALLY HIGHER
Questions concerning the actions taken by this Board may be addressed to the chairperson or clerk at the following
telephone numbers: �i Gy
CHAIRPERSON `•L-1- —e �-�� '�(-�2c�— `�5/- ` 31
(N (Phone)
1 CLERK \ - _ ( 30s) Z9Z. 35-5--0 _
i (Name) (Phone),