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12/18/2000 Final Meeting MINUTES OF THE MONROE COUNTY VALUE ADJUSTMENT BOARD Value Adjustment Board Marathon Government Annex Monday, December 18, 2000 The Final Hearing of the Monroe County Value Adjustment Board convened at 10:00 a.m., on the above date, at the Marathon Government Annex, 490 63rd Street-Oceanside, Marathon. Present were Mayor George Neugent, Commissioner Dixie Spehar, Commissioner Nora Williams, Monroe County School Board Members Anne Cohan and Eileen Quinn. Also present were Danny L. Kolhage, Clerk of the Court; Pamela Hancock, Deputy Clerk; Ervin A. Higgs, Property Appraiser; and James T. Hendrick, County Attorney. Motion was made by Mayor Neugent and seconded by School Board Member Quinn to approve the Minutes of the September 29, 2000 Organizational Meeting of the Value Adjustment Board. Motion carried unanimously. The Board heard the following Homestead Petition: Petition #H012-2000, Henry C. Hendel, Trustee. Sylvia Godfrey, President and Henry C. Hendel, Trustee of the Florida Keys Juvenile Services; and Thomas Wright, Special Master addressed the Board. After discussion, motion was made by Commissioner Williams and seconded by Mayor Neugent to uphold the Special Master's Recommendations. Motion carried unanimously. Motion was made by School Board Member Quinn and seconded by Mayor Neugent granting approval of the Special Master's Recommendations, Findings of Fact, Conclusions of Law & Recommendations to the Value Adjustment Board for the 2000 Homestead Petitions. Motion carried unanimously. Said list is attached and made part of the record (attachment 1). The Board heard the following Real/Tangible Petitions: Petition 027-2000 - Ben Berman. Ben Berman; and Mr. Wright addressed the Board. After discussion, motion was made by Commissioner Spehar and seconded by Commissioner Williams to uphold the Special Master's Recommendation. Motion carried unanimously. Petition 153-2000 - Parcel L Island Development Corp. Dominic Messari, representing owner; and Mr. Wright addressed the Board. After discussion, motion was made by Commissioner Williams and seconded by Mayor Neugent to uphold the findings of the Special Master, except with respect to value, and remand to the Property Appraiser for determination of value with the taking of such additional evidence as might be necessary. Roll call was taken with the following results: Mayor Neugent No Commissioner Spehar Yes Commissioner Williams Yes School Board Member Quinn Yes School Board Member Cohan Yes Motion carried. Petition 056-2000 - Roger W. Akers and/or Sandra Henning. Sandra Henning; and Mr. Wright addressed the Board. After discussion, motion was made by School Board Member Cohan and seconded by Commissioner Williams to uphold the Special Master's Recommendation. Motion carried unanimously. Petition 058-2000 - Roger W. Akers and/or Sandra Henning. Sandra Henning; and Mr. Wright addressed the Board. After discussion, motion was made by Commissioner Williams and seconded by Commissioner Spehar to uphold the Special Master's Recommendation. Motion carried unanimously. Petition 054-2000 - Captain Kenneth Vance. Kenneth Vance; and Mr. Wright addressed the Board. After discussion, motion was made by Commissioner Spehar and seconded by Commissioner Williams to remand this petition to the Special Master for his recommendations. Motion carried unanimously. Motion was made by School Board Member Quinn and seconded by Mayor Neugent granting approval of the Special Master's Recommendations, Findings of Fact, Conclusions of Law & Recommendations to the Value Adjustment Board for the 2000 Real/Tangible Petitions. Motion carried unanimously. Said list is attached and made part of the record (attachment 2). Petitions 119-2000 & 120-2000 - Coury Investment Incorporated. Karl Ernst, Alan Schmidt and Brian Schmidt representing petitioner addressed the Board. After discussion, motion was made by Commissioner Williams and seconded by Commissioner Spehar to sustain the Property Appraiser's assessment on the petitions. Mr. Wright addressed the Board. Motion was made by School Board Member Quinn and seconded by Mayor Neugent granting approval of the Refund List which includes petitioners whose values were reduced. Motion carried unanimously. Said list is attached and made part of the record (attachment 3). Motion was made by Mayor Neugent and seconded by School Board Member Quinn granting approval of Expenditures for Special Master fees and Legal Notices. Motion carried unanimously. The Final Hearing of the 2000 Value Adjustment Board was tentatively continued to January 10, 2001, 10:00 a.m. Marathon, for the purpose of reviewing the Special Master's Recommendations concerning Petition 054-2000 Kenneth Vance, to have Property Appraiser report on Petition 153-2000 Parcel L Development Corporation which was remanded, and to approve the Certification of the 2000 Tax Roll. There being no further business to come before the Board, motion was made by School Board Member Quinn and seconded by School Board Member Cohan to adjourn the hearing. Clerk to the Value Adjustment Board of M e County a G. Ha ock Deputy Clerk VALUE ADJUSTMENT BOARD 2000 HOMESTEAD PETITIONS PETITION# NAME/ADDRESS HEARING DATE OUTCOME H001-2000 Isabelle F. Miller N/A PAO 14 Rainbow Drive Granted HX Key Largo FL 33037 7/5/00 (305) 451-3323 Withdrawn H002-2000 Josie A. Padron N/A PAO 1010 17th Street Granted HX Key West FL 33040 7/5/00 (305) 295-9114 Withdrawn H003-2000 John J. Gorman, Jr. N/A PAO 204 Fleming Street Granted HX Key West FL 33040 7/5/00 (305) 292-4950 Withdrawn H004-2000 Malcolm T. McDonald N/A PAO PO Box 510608 (#50 7th Street) Granted HX Key Colony Beach FL 33051 7/5/00 (305) 289-7315 Withdrawn H005-2000 Eduardo Gonzalez N/A PAO 412 Mahogany Avenue Granted HX Key Largo FL 33037 7/5/00 Withdrawn H006-2000 Yleana Vural N/A PAO 3314 Northside Drive#25 Granted HX Key West FL 33040 4/7/00 (305)295-9200 Withdrawn H007-2000 Eugene R. Corley N/A PAO Harbour House Condominum HH-3 Granted HX Ocean Reef _ 7/5/00 Key Largo FL 33037 Withdrawn (305) 367-2372 H008-2000 Charles R. & Indira A. Schwark N/A PAO 151 Cutthroat Drive Granted HX Cudjoe Key FL 33042 7/5/00 (305) 745-1010 Withdrawn H009-2000 Michael L. Gilbert& N/A PAO Charlotte M. Houis Granted HX 3200 Riviera Drive 7/5/00 Key West FL 33040 Withdrawn (305) 293-9626 HO10-2000 Juan T. DelCalvo N/A PAO 37 Seagate Boulevard Granted HX Key Largo FL 33037 7/5/00 (305) 453-9045 Revised: November 21, 2000 1 Attachment 1 VALUE ADJUSTMENT BOARD 2000 HOMESTEAD PETITIONS PETITION# NAME/ADDRESS HEARING DATE OUTCOME H011-2000 Melia Moton N/A PAO 813 Galveston Lane Granted HX Key West FL 33040 7/5/00 (305)293-9137 H012-2000 Henry C. Hendel, Trustee Key Largo 11/03am No Show Florida Keys Juvenile Services, Inc. Denied 216 Orange Blossom Road Tavernier FL 33070 (305) 852-5015 H013-2000 Robert E. & Wendy S. Probst N/A PAO 126 Calle Ensueno Granted HX Marathon FL 33050 Withdrawn (305) 289-8035 10/16 H014-2000 Clark& Carol Lamar N/A PAO 391 46th Street Gulf Granted HX Marathon FL 33050 9/22/00 (305) 743-3177 Withdrawn H015-2000 Frank Catchpole Marathon 10/24am No Show 7425 Overseas Hwy Denied Marathon FL 33050 (305) 743-5671 H016-2000 Amerigo Falciani & N/A PAO Melissa Graule(wife) Granted HX 444 Caribbean Drive E 9/12/00 Summerland Key FL 33042 Withdrawn (305) 745-4333 H017-2000 Stephen J. Bucher N/A _ PAO PO Box 345 Granted HX Key West FL 33041-0345 09/21/00 (305) 872-4941 Withdrawn H018-2000 Edith Hayes N/A PAO 1553 Bogie Road Granted HX Big Pine Key FL 33043 09/21/00 (305) 872-2526 Withdrawn H019-2000 Gary D. Armstrong N/A PAO 3930 S Roosevelt Blvd., Unit N105 Granted HX La Salinas Condominium 9/21/00 Key West FL 33040 (305) 292-2717 H020-2000 Koops Holdings LC Key West 11/15 am Denied Attention: Herbert J. Koops 39 Chippechaug Trail Mystic CT 06355 Revised: November 21, 2000 2 VALUE ADJUSTMENT BOARD 2000 HOMESTEAD PETITIONS PETITION # NAME/ADDRESS HEARING DATE OUTCOME H021-2000 Lisa L. Madisetti N/A PAO 1724 Laird Street Granted HX Key West FL 33040 09/21/00 (305) 292-7238 Withdrawn H022-2000 John& Susanne Ruf Key West 11/15 am Withdrawn 1059 Ocean @ Hearing Summerland Key FL 33042 Granted H023-2000 Scott A. Duszynski N/A PAO 3314 Northside Drive, Unit 125 Granted FIX Key West FL 33040 09/21/00 (305) 292-5927 Withdrawn H024-2000 Paul R. Semmes N/A PAO 3303 Donald Avenue Granted HX Key West FL 33040 10/11/00 (305) 294-9993 Withdrawn H025-2000 Valerie G. Loiacono Marathon 10/24 am Denied 7780 Gulfstream Boulevard Marathon FL 33050 (305) 743-3214 H026-2000 Kimberly A. Fames N/A PAO 138 Gulfwind Lane Granted HX Marathon FL 33050 9/21/00 (305) 743-7548 Withdrawn Revised: November 21, 2000 3 VALUE ADJUSTMENT BOARD 2000 REAL/TANGIBLE PETITIONS PETITION# NAME/ADDRESS HEARING DATE OUTCOME 001-2000 Walter D. Price N/A Withdrawn to 339 Sombrero Beach Road 003-2000 Marathon FL 33050 (305) 743-6359 Paid $45 004-2000 Lloyd A. Good, Jr. Key West 11/15 am Denied PO Box 148 17064 W Kingfish Lane Lower Sugarloaf Key FL 33044 Paid $15 005-2000 Edward Robert Jarzembowski Key West 11/15 am Withdrawn PO Box 440352 @ Hearing Sugarloaf Shores FL 33044 Settled (305) 745-1920 w/PAO Paid $15 006-2000 George W. Chesrow N/A Withdrawn 1230 S Alhambra Circle PAO Coral Gables FL 33146 reduced (305) 669-9667 Paid $15 007-2000 Robert Ray Baylis, Jr. N/A Withdrawn 631 United Street Key West FL 33040 (305) 294-9478 Paid $15 008-2000 Firestone Tire&Rubber N/A Withdrawn %Property Tax Consultants, Ltd.-Agent 656 E Hallandale Beach Blvd. Hallandale FL 33009 (954) 454-3600 Paid $15 009-2000 John Sherwood Associates, Inc. N/A Withdrawn 413 Shane Creek Road PAO Columbus MT 59019 reduced (406) 322-8689 Paid $15 010-2000 Anna E. McElroy Key West 11/15 am No Show PO Box 140 Denied 17113 Buttonwood Drive W Sugarloaf Shores FL 33044 (305) 745-3350 (607) 748-6114 (New York No.) Paid $15 Revised: November 30, 2000 1 Attachment 2 VALUE ADJUSTMENT BOARD 2000 REAL/TANGIBLE PETITIONS PETITION # NAME/ADDRESS HEARING DATE OUTCOME 011-2000 Bates-Appel, Inc. N/A Withdrawn to 19495 Biscayne Blvd., Ste. 301 PAO 025-2000 Aventura FL 33180 reduced (305) 935-4424 023 & 025 (305) 935-7282 Paid $225 026-2000 Benjamin Bernstein Trust"B" N/A Withdrawn PO Box 2455 PAO Key West FL 33045 reduced -OR- The Bernstein Law Office PA Attention: Roger M. Bernstein 69 Merrick Way Ste. 201 Coral Gables FL 33134 (305) 445-8500 (305)443-6074 Paid $15 027-2000 Ben Berman Key West 11/15 am Denied PO Box 220039 Hollywood FL 33022 (954) 328-6959 c-phone Paid $15 028-2000 Naomi VanSteelandt N/A Withdrawn to 914 Center Street PAO 030-2000 Key West FL 33040 reduced 030 (305) 296-9292 Paid $45 031-2000 Deloitte& Touche Key Largo 11/3 pm 032 to 035 to New River Center, Ste. 1400 Withdrawn 036-2000 200 E Las Olas Blvd. 031 & 036 Fort Lauderdale FL 33301-2248 Denied (954) 728-3800 PAO (954) 728-3838 fax reduced 032 Paid $90 037-2000 Michael L. Blase Key West 11/15 pm No Show Meritax Denied 3811 Turtle Creek Road Ste. 1850 Dallas TX 75219 (214) 651-4086 Paid $15 Revised: November 30, 2000 2 VALUE ADJUSTMENT BOARD 2000 REAL/TANGIBLE PETITIONS PETITION # NAME/ADDRESS HEARING DATE OUTCOME 038-2000 Hawk's Cay Investor, Ltd. Marathon 10/24 am Withdrawn to 1200 N Federal Hwy., Ste. 200 @ Hearing 039-2000 Boca Raton FL 33432 10/24/00 (561) 447-8272 Paid $30 040-2000 Dennis E. Morgan N/A Withdrawn 7131 Golden Eagle Court #721 PAO Fort Myers FL 33912 reduced (941) 561-1848 Paid $15 041-2000 Village at Hawks Cay, Inc. N/A Withdrawn to 60 Golf Club Drive PAO 044-2000 Key West FL 33040 reduced (305) 296-5601 043 & 044 Paid $60 045-2000 PL Associates of Key West N/A Withdrawn to PO Box 4132 PAO 052-2000 Key West FL 33040 reduced (305) 296-5601 045, 046, Paid $120 048 to 052 053-2000 Key West Golf Club Development N/A Withdrawn PO Box 4132 Key West FL 33041 (305) 296-5601 Paid $15 054-2000 Captain Kenneth C. Vance Key West 11/16 am Remanded to 30911 Witters Lane Remanded back to PAO/SM Big Pine Key FL 33043 Special Master granted relief (305) 942-4544 Marathon 12/27 Paid $15 055-2000 Roger W. Akers & Key West 11/17 am 055 & 057 to Sandra Henning Relief 060-2000 HC 62 Box 42 Granted Raton NM 87740 056 & 058 (505) 375-2222 Denied after 11/7: 804 Eisenhower Drive #C 059 & 060 Paid $90 Withdrawn 061-2000 Robert Albrecht Withdrawn & 22815 Port Royal Lane PAO 062-2000 Summerland Key FL 33042 reduced (305) 745-1919 Paid $30 Revised: December 28, 2000 3 VALUE ADJUSTMENT BOARD 2000 REAL/TANGIBLE PETITIONS PETITION# NAME/ADDRESS HEARING DATE OUTCOME 063-2000 Julio H. & Inocenta H. Laukkanen Key West 11/16 am No Show B 10 8th Avenue- Stock Island Denied Key West FL 33040 Paid $15 064-2000 Edward B. Knight N/A Withdrawn to PO Box 974 066-2000 Key West FL 33041-0974 (305)294-0673 Paid $45 067-2000 James E. Davidzik& Key West 11/16 am 067& 068 to Michael R. Wright Withdrawn 069-2000 2803 Venetian Drive 069 Denied Key West FL 33040 PAO (305)295-7100 reduced 068 Paid $45 070-2000 Marvin F. Poer& Company Key Largo 11/3 pm Withdrawn to 1591 E Atlantic Blvd., Ste. 100 PAO reduced 075-2000 Pompano Beach FL 33060 070, 072, 074 (954) 788-8833 &075 Paid $90 076-2000 Property Tax Control, Inc. Key West 11/16 pm No Show to 908 W Horatio Street Denied 079-2000 Tampa FL 33606 (813) 250-9408 (813) 250-9810 fax Paid $60 080-2000 Key West Polo Club Apartments Key West 11/16 pm No Show %Easely, McCaleb & Associates, Inc. Denied PO Box 8577 Fort Lauderdale FL 33310 (954) 938-8801 Paid $15 081-2000 Tax Adjustment Experts of Florida N/A Withdrawn to (As Agent) 087-2000 9345 NE 6th Avenue No. 302 Miami Shores FL 33138 (800) 327-3145 Paid $105 Revised: November 30, 2000 4 VALUE ADJUSTMENT BOARD 2000 REAL/TANGIBLE PETITIONS PETITION # NAME/ADDRESS HEARING DATE OUTCOME 088-2000 Florida Keys Electric Co-op Association Key Largo 11/3 pm No Show & %KPMG LLP Denied 089-2000 100 N Tampa Street, Ste. 2400 Tampa FL 33602 (813) 301-2028 Paid $30 090-2000 The Burdine Companies Marathon 10/24 am 090-2000 & PO Box 227436 Withdrawn 091-2000 Dallas TX 75222 @ hearing (214) 720-1914 091-2000 Paid $30 Denied 092-2000 David Govus Key West 11/16 am Denied 3709 Big Creek Road Ellijay GA 30540 (706) 276-2512 PAID $15 093-2000 J. Larry White Key Largo 11/3 am No Show 685 E Long Lake Road Denied Bloomfield Hills MI 48304 Withdrawn (248) 644-5443 after Hearing Paid $15 094-2000 Fred Geibelt and/or Key West 11/16 am Withdrawn & Robert Framarin @ Hearing 095-2000 512 Simonton Street Settled Key West FL 33040 w/PAO (305) 292-8497 Paid $30 096-2000 Christopher Chapin Marathon 10/24 am Denied %Franklin Greenman 5800 Overseas Hwy, Ste. 40 Marathon FL 33050 (305) 743-2351 Paid $15 097-2000 William Murray Key West 11/16 am Denied 5710 Overseas Hwy-Stock Island Key West FL 33040 (305) 296-9555 Paid $15 098-2000 First American Tax Valuation Key West 11/16 pm No Show to Attention: David Zachem Denied 115-2000 300 31st Street N, Ste. 201E Saint Petersburg FL 33713 (727) 328-0798 Paid $270 Revised: November 30, 2000 5 VALUE ADJUSTMENT BOARD 2000 REAL/TANGIBLE PETITIONS PETITION# NAME/ADDRESS HEARING DATE OUTCOME_ 116-2000 Aaron Bilton Key Largo 11/3 pm No Show & %Flanagan/Bilton Denied 117-2000 200 E Randolph Drive, Ste. 6900 Chicago IL 60601 (312) 782-5000 Paid $30 118-2000 Diana Drossel Key West 11/17 am Denied 8481 Loften Cove Cordova TN 38018 (901) 756-0588 Paid $15 119-2000 Florida Property Tax Service Key Largo 11/3 pm 121 to 132 to Attention: Art Sheppard Withdrawn 132-2000 329 Palermo Avenue, Ste. 100 119 & 120 to be Coral Gables FL 33134 heard by Full VAB (800) 226-3787 Paid $210 133-2000 Frank H. Weisener N/A Withdrawn 9117 SW 72nd Avenue PAO Miami FL 33156 reduced (305) 665-5276 Paid $15 134-2000 John D. Parce N/A Withdrawn 824 White Street PAO Key West FL 33040 reduced (305) 295-8302 Paid $15 135-2000 Greenstreet Investments, Inc. DBA N/A Withdrawn Seaport Tavern-Bobby Mongelli PAO %PT's Late Night reduced 920 Caroline Street Key West FL 33040 (305) 296-4245 Paid $15 136-2000 The Key Ambassador Key West 11/16 pm No Show %Scott G. Oropeza CPA Denied 815 Peacock Plaza Key West FL 33040 (305) 294-1049 Paid $15 Revised: November 30, 2000 6 VALUE ADJUSTMENT BOARD 2000 REAL/TANGIBLE PETITIONS PETITION # NAME/ADDRESS HEARING DATE OUTCOME 137-2000 Joseph Caffrey Key West 11/17 am No Show 17367 E Allamanda Drive Denied Sugarloaf Key FL 33042 (305) 745-8811 Paid $15 138-2000 W. Sam Holland, Jr. Key West 11/17 am No Show & 1018 17th Terrace Denied 139-2000 Key West FL 33040 (305) 293-0020 Paid $30 140-2000 Norman L. Long N/A Withdrawn %Thomas J. Sireci, Jr. 402 Appelrouth Lane Key West FL 33040 (305) 293-8888 Paid $15 141-2000 Horan & Horan N/A Withdrawn to 608 Whitehead Street 145-2000 Key West FL 33040 (305) 294-3488 PAID $75 146-2000 Michael L. Palloto Key West 11/17 pm 146, 147 & to Attention: Accounting Division 146 & 157 156 to 163-2000 245 Front Street Reduced 163-2000 Key West FL 33040 153 Granted Withdrawn (305) 292-4303 154 & 155 @ Hearing Paid $270 Remanded to PAO/ DENIED 164-2000 Roxanne Fleszar Key West 11/17 am Withdrawn 815 Catherine Street Key West FL 33040 (305) 295-9628 OWES $15 165-2000 The Fey Group LLC N/A Withdrawn Attention: Wayne D. Fey PAO 20722 2nd Avenue W reduced Summerland Key FL 33042 (305) 745-3140 Paid $15 Revised: November 30, 2000 7 VALUE ADJUSTMENT BOARD 2000 REAL/TANGIBLE PETITIONS PETITION# NAME/ADDRESS HEARING DATE OUTCOME 166-2000 DLP, Inc. Key Largo 11/3 am Withdrawn Attention: Phillip Sena Settled PO Box 1298 Reschedule to KW w/PAO Islamorada FL 33036 due to extenuating (305) 664-2235 circumstances Paid $15 167-2000 George Sands Key Largo 11/3 am Withdrawn 129 San Remo Drive @ Hearing Islamorada FL 33036 prior to (305) 852-4378 recording Paid $15 PAO reduced 168-2000 Robert H. Zier Key West 11/17 am No Show 78 River Drive Denied Annapolis MD 21403 (410) 263-9259 Paid $15 169-2000 Madeira LTD Key Largo 11/3 am Denied Attention: Robert Pariente 1541 Brickell Avenue#407 Miami FL 33129 (305) 534-9230 Paid $15 170-2000 Richard E. Spellman N/A Withdrawn %226 S 8th Street PAO Livingston MT 59047 reduced (406) 222-3985 Paid $15 171-2000 Discount Auto Parts, Inc. Key West 11/17 pm No Show to %First American Tax Valuation, Inc. Denied 173-2000 PO Box 150002 Arlington TX 76016 PAO (817) 572-5888 reduced Paid $45 Revised: November 30, 2000 8 VALUE ADJUSTMENT BOARD 2000 REAL/TANGIBLE FILING FEE REFUND LIST PETITION # NAME/ADDRESS OUTCOME 001-2000 Walter D. Price PAO reduced assessments 002-2000 339 Sombrero Beach Road 003-2000 Marathon FL 33050 Refund $45 005-2000 Edward Robert Jarzembowski Withdrawn @ Hearing PO Box 440352 Settled w/PAO Sugarloaf Shores FL 33044 Refund $15 006-2000 George W. Chesrow PAO reduced assessment 1230 S Alhambra Circle Coral Gables FL 33146 Refund $15 009-2000 John Sherwood Associates, Inc. PAO reduced assessment 413 Shane Creek Road Columbus MT 59019 Refund $15 023-2000 Bates-Appel, Inc. PAO reduced assessments 025-2000 19495 Biscayne Blvd., Ste. 301 Aventura FL 33180 Refund $30 026-2000 Benjamin Bernstein Trust "B" PAO reduced assessment PO Box 2455 Key West FL 33045 -OR- The Bernstein Law Office PA Attention: Roger M. Bernstein 69 Merrick Way Ste. 201 Coral Gables FL 33134 Refund $15 030-2000 Naomi VanSteelandt PAO reduced assessment 914 Center Street Key West FL 33040 Refund $45 032-2000 Deloitte & Touche PAO reduced assessment New River Center, Ste. 1400 200 E Las Olas Blvd. Fort Lauderdale FL 33301-2248 Refund $15 040-2000 Dennis E. Morgan PAO reduced assessment 7131 Golden Eagle Court #721 Fort Myers FL 33912 Refund $15 Revised: December 28, 2000 1 VALUE ADJUSTMENT BOARD 2000 REAL/TANGIBLE FILING FEE REFUND LIST 043-2000 Village at Hawks Cay, Inc. PAO reduced assessments 044-2000 60 Golf Club Drive Key West FL 33040 Refund $30 045-2000 PL Associates of Key West PAO reduced assessments 046-2000 PO Box 4132 048-2000 to Key West FL 33040 052-2000 Refund $105 054-2000 Captain Kenneth C. Vance Remanded to PAO/SM reduced 30911 Witters Lane assessment at re-scheduled hearing Big Pine Key FL 33043 Refund $15 055-2000 Roger W. Akers & PAO/Special Master reduced 057-2000 Sandra Henning assessments 059-2000 HC 62 Box 42 060-2000 Raton NM 87740 after 11/7: 804 Eisenhower Drive #C Refund $60 061-2000 Robert Albrecht PAO reduced assessments 062-2000 22815 Port Royal Lane Summerland Key FL 33042 Refund $30 068-2000 James E. Davidzik& PAO reduced assessment Michael R. Wright 2803 Venetian Drive Key West FL 33040 Refund $15 070-2000 Marvin F. Poer & Company PAO reduced assessment 072-2000 1591 E Atlantic Blvd., Ste. 100 074-2000 Pompano Beach FL 33060 075-2000 Refund $60 094-2000 Fred Geibelt and/or Withdrawn @ Hearing 095-2000 Robert Framarin Settled w/PAO 512 Simonton Street Key West FL 33040 Refund $30 133-2000 Frank H. Weisener Withdrawn 9117 SW 72nd Avenue PAO reduced assessment Miami FL 33156 Refund $15 134-2000 John D. Parce PAO reduced assessment 824 White Street Key West FL 33040 Refund $15 Revised: December 28, 2000 2 VALUE ADJUSTMENT BOARD 2000 REAL/TANGIBLE FILING FEE REFUND LIST 135-2000 Greenstreet Investments, Inc. DBA PAO reduced assessment Seaport Tavern-Bobby Mongelli %PT's Late Night 920 Caroline Street Key West FL 33040 Refund $15 146-2000 Michael L. Palloto PAO reduced assessments 157-2000 Attention: Accounting Division 159-2000 245 Front Street 160-2000 Key West FL 33040 161-2000 Refund $105 162-2000 163-2000 165-2000 The Fey Group LLC PAO reduced assessment Attention: Wayne D. Fey 20722 2nd Avenue W Summerland Key FL 33042 Refund $15 166-2000 DLP, Inc. Withdrawn Settled w/PAO Attention: Phillip Sena PO Box 1298 Islamorada FL 33036 Refund $15 167-2000 George Sands Withdrawn @ Hearing 129 San Remo Drive prior to recording Islamorada FL 33036 PAO reduced assessment Refund $15 170-2000 Richard E. Spellman PAO reduced assessment %226 S 8th Street Livingston MT 59047 Refund $15 171-2000 Discount Auto Parts, Inc. PAO reduced assessments 172-2000 %First American Tax Valuation, Inc. 173-2000 PO Box 150002 Arlington TX 76016 Refund $45 Revised: December 28, 2000 3