10/04/2019 VAB Organizational Meeting rat -
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MONROE COUNTY VALUE ADJUSTMENT BOARD
ORGANIZATIONAL MEETING 2019
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AGENDA
Friday, October 4th, 2019 Marathon Government Center
2798 Overseas Highway
10:00 a.m. BOCC Meeting Room, 2nd Floor
Marathon, Florida
Any person who wishes to address the Board shall provide the Clerk with his or her
name and the agenda item on which he or she wishes to be heard. There is a five •
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minute time limit on presentations to the Board.
1. Call to Order and Pledge of Allegiance (Commissioner Heather Carruthers)
2. Introduction of Board Members and Provide Contact List:
Members of the 2019 Value Adjustment Board
• County Commissioner Danny Kolhage
• County Commissioner David Rice
• County Commissioner Heather Carruthers, Alternate
• School Board Member John Dick
• School Board Vice-Chair Mindy Conn, Alternate
• School Board Citizen Member James Leonard
• County Commission Citizen Member John Repetto
3. Election of Chair and Vice Chair, Chair must be a County Commissioner, pursuant to F.S
194.015 (Excerpt from the 2018 Final Meeting Minutes: "Commissioner Kolhage Chair
and elect a new commissioner as Vice Chair".)
4. Approval of Contract with Jennifer G. Sanchez, Esq., as Private Board Legal Counsel for
} the Value Adjustment Board, retroactive to October 1, 2019 and expiring September 30,
2022. (Pursuant to F.S. 194.015).
Organizational Meeting October 4th,2019 1 of 3
5. Approval to Adopt Resolution No. 001-2019 Authorizing a Filing Fee for Certain Petitions
• Filed with the Value Adjustment Board, pursuant to F.S. 194.013.
6. Approval of Selection and Appointment of Special Magistrates for the 2019 Value
Adjustment Board as recommended by Board Counsel. •
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• Exemption and Classifications- David Van Loon and Rinky Parwani
• Valuation—Residential and Commercial—Kevin Talbott, Luis Rubio, Oscar
Icabalceta, and Steven Nystrom
• Tangible Personal Property—Steven Nystrom
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7. Approval of Administrative Actions:
a. Authorize Board Counsel to review and make good cause determinations of late-
filed petitions for tax appeal year 2019, pursuant to Rule 12D.9-015; ratifying
such good cause determinations, if any, made to date.
b. Direct Board Clerk to interpret "filed" as when the petition is received by the
Clerk, and not to base a timely filing on the postmark.
c. Authorize Board Clerk, or her designee, to re-schedule hearings requested by
petitioners or Property Appraiser for a single time good cause. F.S 194.032 (2)(a).
d. Authorize Board Chair to sign any and all documents upon VAB Attorney review.
• 8. Approval of the 2018 VAB Final Meeting Minutes of June 6, 2019.
# 9. Approval to Adopt Local Rules of the Board (Board Counsel).
• No telephone hearings during the 2019 tax appeal year.
• No de novo hearings or appeals at the Final Meeting of the Board. 4
• Confirmation of denial of all petitions without further hearing where
I petitioner has not made partial payment of property taxes by deadline,
pursuant to F.S. 194.014.
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10. Review of 2019 Legislative Changes (Board Counsel).
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E. 11. Approval of Initial Certification of the 2019 Unadjusted Tax Rolls, pursuant to F.S.
1. 193.122.
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IOrganisational Meeting October 4th,2019 2 of 3
12. Number of 2019 Petitions Filed:
• Exemption &Classifications: 33
• Valuation Petitions (Commercial & Real Property): 206
• Tangible Personal Property Petitions: 26
• Late-Filed Petitions (to date): 0
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13. 2019 VAB Hearing Schedule-to be determined. The VAB will remain in session until all
petitions have been heard, pursuant to F.S. 194.032.
14. List of 2019 VAB Reference Materials Available to the Public, Special Magistrates and
Board Members. (See agenda packet).
15. Report from Property Appraiser.
16. Public Comment.
Adjournment
ADA Assistance:Anyone needing special assistance at the Value Adjustment Board's meeting due to a disability
should contact the Clerk's Office at(305)292-3550,one week prior to the meeting.
Any Person who decides to appeal a decision made at the Value Adjustment Board Meeting or Hearing will need a
record of the proceedings,and for such purpose he or she may need to ensure that a verbatim record of the
proceeding is made,which record includes the testimony and evidence upon with the appeal is to be based.
Organizational Meeting October 4th,2019 3 of 3
Monroe County 2019 VAB Contact Information
Legal Counsel Attorney Jennifer Sanchez 305-293-0084 ' JGSanchez@bellsouth.net
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VAB Board Members Monroe County Commissioner-District 1 Danny Kolhage 305-292-3440 boccdisl@monroecounty-fl.gov
Monroe County Commissioner-District 4 David Rice 305-289-6000 boccdis4@monroecounty-fl.gov
Monroe County Commissioner-District 3,ALT Heather Carruthers 305-292-3430 boccdis3@monroecounty-fl.gov
School Board Member-District 4 John Dick 305-289-1553 John.Dick@KeysSchools.com
School Board Member-District 3,ALT Mindy Conn 305-923-1618 Mindy.Conn@KeysSchools.com
School Board Citizen Member James Leonard 305-743-7368 JMLeonard2003@gmail.com
Monroe County Citizen Member John Repetto 305-289-6000 JBRepetto@gmail.com
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LEGAL SERVICES CONTRACT
THIS AGREEMENT ("Agreement") is entered into this day of October, 2019, by and
between the MONROE COUNTY VALUE ADJUSTMENT BOARD,hereinafter referred to as the VAB
and Jennifer G. Sanchez, Esq., 1223 White St. Unit 104, Key West, FL 33040, hereinafter referred to as
the Attorney.
WHEREAS, the VAB wishes to enter into this Agreement with the Attorney so that the Attorney
will act as private legal counsel to the VAB;
NOW THEREFORE,IN CONSIDERATION of the mutual promises contained herein,the parties
agree as follows:
1. Term: The term of this Agreement is for a three-year period commencing October 1,2019
and terminating September 30, 2022. Thereafter, the VAB may exercise an option for an additional two
(2) years upon giving written notice to the Attorney no less than sixty (60) days prior to the original
expiration date. If the option is exercised, the contract shall be extended on the same terms as the initial
term.
The VAB's performance and obligation to pay under this Agreement is contingent upon annual
appropriations by the Monroe County Board of County Commissioners and the Monroe County School
Board. Should funding be appropriated in amounts insufficient to cover the services under this contract,
the required services may be modified in writing and executed by both parties to provide a level of service
commensurate with the funding appropriated.
2. Scope of Services: The Attorney will provide all services required under Rule 12D-9.009,Florida
Administrative Code.
Attorney shall attend all meetings of the VAB and all hearings before the Special Magistrates for
the VAB, and shall advise the VAB and VAB Special Magistrates on an as-needed basis regarding such
legal issues as may arise, including but not limited to valuation, homestead and other exemptions, late
filing, and the admission of evidence, and any other legal matters concerning Value Adjustment Board
business. Attorney shall, on an as-needed basis, also provide advice to the clerical staff provided by the
Clerk to the VAB.
This Agreement is personal to the Attorney. Attorney has been retained specifically because
Attorney, personally, is understood by VAB to be able to handle this matter. Employment of additional
individuals, whether attorneys, paralegals, or others, who will bill time to VAB is not permitted without
the advance written approval of VAB.
3. Special Conditions Regarding Representation:
a) The Client is the Monroe County Value Adjustment Board (VAB), and to the extent ethically
permissible, its elected and appointed officers and its employees. In the event that Attorney
cannot ethically represent individuals in addition to VAB, Attorney shall advise VAB in writing
of that fact immediately.
b) Attorney is licensed to practice law in all jurisdictions relevant to this matter and meets the
statutory criteria for private counsel to a value adjustment board in the State of Florida.
c) The Attorney must at all times comply with F.S. 194.015 and must immediately advise the VAB
of any conflict. F.S. 194.015 currently states: "The private counsel may not represent the property
appraiser, tax collector, any taxing authority, or any property owner in any administrative or
judicial review of property taxes." The Attorney must also at all times comply with Rules 12D-
9.008 and 12D-9.009,Florida Administrative Code and must immediately advise the VAB of any
inability to comply with the requirements of these rules.
d) If Attorney practices with others who may also provide services to VAB, he or she understands
that VAB expects that Attorney will be responsible for managing the representation, assuring
compliance of others with the terms of this Agreement and ethical requirements, preparing and
substantiating all bills, and communicating with VAB. Attorney may not delegate or outsource
this work without full written disclosure to, and prior written approval from,the VAB.
e) Attorney has been retained by VAB to provide the scope of services described in Section 2 above.
Attorney represents that he or she is competent and available to handle that matter. In the event
that additional matters are assigned by VAB to Attorney, this Agreement shall apply to those
matters as well, unless a separate Agreement is required by the VAB.
f) Review of ethical obligations before initiating representation: Attorney has conducted a thorough
investigation and determined that neither Attorney nor his or her firm has any ethical impediment,
real or potential,to representing VAB.To the extent that any ethical impediment,real or potential,
is discovered or ever arises,Attorney shall immediately inform VAB in writing of the impediment --
(regardless of whether Attorney believes he or she has taken all steps necessary to avoid the
impediment and regardless of whether Attorney believes that the impediment is insubstantial or
questionable), make full disclosure of the situation to VAB, obtain VAB's express, written
consent to continue the representation of the other client, and take all steps requested by VAB to
avoid or mitigate the impediment. Attorney understands that if a direct or indirect conflict of
interest arises which, in the opinion of the VAB, cannot be avoided or mitigated under the Rules
of Professional Conduct of The Florida Bar,VAB may,in its discretion,(a)obtain reimbursement
from Attorney for all fees and expenses paid to Attorney in this matter; (b)obtain cancellation of
all amounts allegedly owed by VAB to Attorney;and(c)obtain reimbursement for consequential
expenses incurred by VAB, including the cost of replacement counsel.
4. Payment:
The VAB shall compensate the Attorney according to the terms of this paragraph. Payment shall
be made monthly upon receipt of a proper invoice with documentation of services rendered, pursuant to
the Florida Prompt Payment Act. The Attorney shall submit monthly invoices by the tenth(10th)calendar
day of each month to the following e-mail address: campo-abra@monroecounty-fl.gov.
a) The VAB shall pay to Attorney a fixed monthly amount of one thousand seven hundred fifty
dollars and no cents ($1,750.00) ("Monthly Payment"), less taxes if Monroe County determines that the
withholding of taxes is-required. The Monthly Payment shall include payment for all legal services
rendered by Attorney in the preceding month. The VAB shall not pay for any additional costs, including
but not limited to travel costs, per diems, telephone, postage, courier costs, or general office overhead,
with the exception of the travel expenses for travel outside Monroe County outlined in paragraph 4(b)
below.
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b) If VAB directs Attorney to travel outside Monroe County for VAB business, then Attorney's
reasonable travel expenses will be- reimbursed in accordance with the applicable provisions for
"approved travelers"of the Monroe County Code, and will be summarized on the Monroe County Travel
Form with all applicable receipts attached thereto. VAB will not pay for any markup of expenses.
c) All other expenses are not reimbursable, including but not limited to: telephone, postage,
overnight mail, courier, overhead.
d) Attorney is not authorized to retain and VAB will not pay for experts, additional counsel,
consultants, support staff, or the like, or to outsource or delegate work, without prior written approval of
the VAB.
5. Termination: The Agreement can be terminated by either party with or without cause with sixty
(60) days prior written notice: Attorney shall be paid through the date of services rendered.
6. Accounting Records: Records of the Attorney pertaining to this Agreement shall be kept on
generally recognized accounting principles, acceptable to the Monroe County Clerk, and shall be
available to the VAB or to an authorized representative for audit. Attorney understands that Attorney
must have documentation to support all aspects of each bill, including fees and expenses, and must
maintain that documentation until at least one year after the termination of the representation. This
documentation shall be made available by Attorney to Monroe County, VAB or their designated
representative, including an accountant, the Monroe County Clerk or Monroe County Clerk's
representative, or legal bill auditor upon written request. Attorney agrees to cooperate with any
examination of this documentation and Attorney's fees and expenses, e.g., by responding promptly and
completely to any questions Monroe County, VAB or its designated representative may have. Attorney
shall notify VAB in writing at least 60 days in advance of destroying any such records and, in the event
that VAB requests that they be preserved, shall preserve them at least one additional year or, at the option
of the VAB, delivered to the VAB for storage by the VAB, with VAB responsible for paying the actual
cost of storage. This documentation shall include, for example, original time records, expense receipts,
and documentation supporting the amount charged by Attorney for expense items generated by the
Attorney or his or her firm. VAB reserves the right not to pay any fee or expense item for which sufficient
documentation is not available to determine whether the item was necessary and reasonable. Upon the
execution of an Agreement or amendment to this Agreement by the VAB, Attorney may provide the
documentation in digital electronic form in Adobe Portable Document Format (PDF) or in Alchemy
format in lieu of the manual preservation requirements detailed above.
a) Access to Records.Attorney shall maintain all books,records,and documents directly pertinent
to performance under this Agreement, including but not limited to the documents referred to in Section 4
of this Agreement, in accordance with generally accepted accounting principles, consistently applied.
Upon ten (10) business days written notice to the other, representatives of Monroe County, the VAB or
Attorney shall have access,at all reasonable times,to all the other party's books,records,correspondence,
instructions,receipts,vouchers and memoranda(excluding computer software)pertaining to work under
this Agreement for the purpose of conducting a complete independent fiscal audit. Attorney shall retain
all records required to be kept under this Agreement for a minimum of five years, and for at least four
years after the termination of this Agreement. Attorney shall keep such records as are necessary to
document the performance of the Agreement and expenses as incurred, and give access to these records
at the request of Monroe County, the VAB, the State of Florida or authorized agents and representatives
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of said government bodies. It is the responsibility of Attorney to maintain appropriate records to insure
a proper accounting of all collections and remittances. Attorney shall be responsible for repayment of
any and all audit exceptions which are identified by the Auditor General for the State of Florida,the Clerk
of Court for Monroe County, the VAB, or their agents and representatives.
Florida Public Records Law: Attorney agrees that, unless specifically exempted or excepted by Florida
law or Rules and Regulations of The Florida Bar, the provisions of Chapter 119, Florida Statutes,
generally require public access to all records and documents which may be made or received under this
Agreement. Attorney agrees to consult with the County Attorney's office concerning the application of
the Public Records Law from time to time concerning specific circumstances that may arise during the
term of this Agreement.
Pursuant to F.S. 119.0701, Attorney shall comply with all public records laws of the State of Florida,
including but not limited to:
a. Keep and maintain public records required by the VAB in order to perform the service.
b. Upon request from the public agency's custodian of public records, provide the public agency with
a copy of the requested records or allow the records to be inspected or copied within a reasonable time
at a cost that does not exceed the cost provided in Florida Statutes, Chapter 119 or as otherwise
provided by law.
c. Ensure that public records that are exempt or confidential and exempt from public records
disclosure requirements are not disclosed except as authorized by law for the duration of the contract
term and following completion of the contract if the Attorney does not transfer the records to the public
agency.
d. Upon completion of the contract,transfer, at no cost,to the VAB all public records in possession of
the Attorney or keep and maintain public records required by the public agency to perform the service.
If the Attorney transfers all public records to the public agency upon completion of the contract,the
contractor shall destroy any duplicate public records that are exempt or confidential and exempt from
public records disclosure requirements. If the Attorney keeps and maintains public records upon
completion of the contract,the Attorney shall meet all applicable requirements for retaining public
records. All records stored electronically must be provided to VAB,upon request from the public
agency's custodian of records, in a format that is compatible with the information technology systems
of the agency.
IF THE ATTORNEY HAS QUESTIONS REGARDING THE APPLICATION OF
CHAPTER 119, FLORIDA STATUTES, TO THE ATTORNEY'S DUTY TO
PROVIDE PUBLIC RECORDS RELATING TO THIS CONTRACT, CONTACT THE
CUSTODIAN OF PUBLIC RECORDS, BRIAN BRADLEY, AT (305) 292-3470,
bradley-brian@a,monroecounty-fl.gov, do Monroe County Attorney's Office, 1111 12th
St., Suite 408, Key West, FL. 33040.
This provision shall survive the termination of this Agreement.
7. Modification: Additions to, modification to or deletions from the provisions set forth in this
Agreement shall be effective only in writing and approved by VAB.
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8. Indemnification and Hold Harmless: The Attorney agrees to indemnify and hold Monroe County
Value Adjustment Board harmless for any and all claims, liability, losses and causes of action which may
arise out of its fulfillment of the Agreement. It agrees to pay all claims and losses,including related court
costs and reasonable attorneys' fees, and shall defend all suits filed due to the negligent acts, errors or
omissions of the Attorney employees and/or agents.
9. Insurance. The Attorney shall provide and maintain at all times during the term of any contract,
without cost or expense to the County, Professional Liability insurance in the minimum amount of
$500,000 per occurrence / $1 million in the aggregate, with a company or companies authorized to do
business in the State of Florida, and which is acceptable to the VAB.
The Attorney shall provide to the VAB certificates of insurance or a copy of all insurance policies within
five (5) days after execution of this Agreement. The Attorney shall also provide new certificates
whenever the term of the prior policy expires.
10. Taxes: The VAB, Monroe County and Monroe County School Board are exempt from Federal
Excise and State Florida Sales Tax.
11. Finance Charges: The VAB, Monroe County, and Monroe County School Board will not be
responsible for any finance charges.
12. Independent Contractor: It is the intent of the parties hereto that the Attorney shall be legally
considered as an independent contractor and that neither it nor its employees or agents shall, under any
circumstance, be considered servants or agents of the VAB and VAB shall at no time be legally
responsible for any negligence on the part of said successful responder,its employees or agents,resulting
in either bodily or personal injury or property damage to any individual, firm, or corporation.
13. Disclosure: At any time during the term of this Agreement,the Attorney is required to list any or
all potential conflicts of interest, as defined by Florida Statute 112 and Monroe County Ethics Ordinance.
The Attorney shall disclose all actual or proposed conflicts of interest, financial or otherwise, direct or
indirect, involving any client's interest which may conflict with the interests of the VAB.
14. Assignment: the Attorney shall not assign, transfer, convey, sublet or otherwise dispose of this
Agreement,or of any or all of its right,title or interest therein,or his or its power to execute such contract
to any person, company or corporation without prior written consent of the VAB.
15. Compliance With Laws: Attorney shall comply with all international,federal, state and local laws
and ordinances applicable to the work or payment for work thereof.
16. Force Majeure: The Attorney shall not be liable for delay in performance or failure to perform,
in whole or in part,the services due to the occurrence of any contingency beyond its control or the control
of any of its subcontractors or suppliers, including labor dispute, strike, labor shortage, war or act of war
whether an actual declaration thereof if made or not, insurrection, sabotage, riot or civil commotion, act
of public enemy,epidemic,quarantine restriction,accident,fire,explosion,storm,flood,drought,or other
act of God, act of any governmental authority, jurisdictional action, or insufficient supply of fuel,
electricity,or materials or supplies, or technical failure where the Attorney has exercised reasonable care
in the prevention thereof, and any such delay or failure shall not constitute a breach of this Agreement.
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17. Governing LawNenue: This Agreement shall be governed and construed by and in accordance
with the laws of the State of Florida and constitutes the entire Agreement between the VAB and Attorney.
Venue of any court action filed relative to this Agreement shall lie in Monroe County, Florida.
18. Antisolicitation: The Attorney warrants that no person has been employed or retained to solicit
or secure this contract upon an Agreement or understanding for a commission,percentage, brokerage, or
contingent fee and that no member of the Monroe County government or the VAB has any interest,
financially or otherwise in the Attorney or its subcontractors.
19. Severability: If any provision of the Agreement shall be held by a Court of competent jurisdiction
to be invalid or unenforceable,the remainder of this Agreement,or the application of such provision other
than those as to which it is invalid or unenforceable, shall not be affected thereby; and each provision of
the Agreement shall be valid and enforceable to the fullest extent permitted by law.
20. Notice: Any notice required or permitted under this Agreement shall be in writing and hand-
delivered or mailed, postage prepaid by certified mail, return receipt requested, to the other party as
follows:
For VAB: For Attorney:
Monroe County Clerk of Court Jennifer G. Sanchez, Esq.
500 Whitehead Street 1223 White Street, Unit 104
Key West, FL 33040 Key West, FL 33040
VAB shall give notice to Attorney of any meetings at which the Attorney's presence is required or
requested.
21. Ethics Clause: The Attorney warrants that it has not employed, retained or otherwise had act on
its behalf,any former Monroe County officer or employee in violation of Section 2 or Ordinance No. 10-
1990 or any County officer or employee in violation of Section 3 of Ordinance No. 10-1990. For breach
or violation of the provision, the VAB may, at its discretion terminate this Agreement without liability
and may also, at its discretion, deduct from the Agreement or purchase price, or otherwise recover, the
full amount of any fee,commission,percentage,gift,or consideration paid to the former or present County
officer or employee.
22. Public Entity Crime Statement: A person or affiliate who has been placed on the convicted vendor
list following a conviction for public entity crime may not submit a response on a contract to provide any
goods or services to a public entity, may not submit a response/bid on a contract with a public entity for
the construction or repair of a public building or public work,may not submit responses/bids on leases of
real property to public entity, may not be awarded or perform work as a contractor, supplier,
subcontractor, or consultant under a contract with any public entity, and may not transact business with
any public entity in excess of the threshold amount provided in section 287.017, for CATEGORY TWO
for a period of 36 months from the date of being placed on the convicted vendor list.
23. Miscellaneous:
a) Ownership of Attorney files and work product: Attorney understands that all files and work
product prepared by Attorney or his or her firm at the expense of VAB (or for which VAB is otherwise
billed) are the property of VAB. Without VAB's prior written approval, this work product may not be
used by Attorney or his or her firm nor disclosed by Attorney or his or her firm to others, except in the
normal course of Attorney's representation of VAB in this matter. Attorney agrees that VAB owns all
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rights, including copyrights, to materials prepared by VAB or by Attorney on behalf of VAB. Attorney
shall notify VAB in writing at least 60 days in advance of destroying any such records and, in the event
that VAB requests that they be preserved, shall preserve them at least one additional year (with VAB
responsible for paying the actual cost of storage). Attorney shall comply with the State of Florida Records
Retention GS 1-SL time schedule for destruction. Attorney shall provide VAB with prompt access to
(including the ability to make copies of) all attorney files and work product, regardless of whether the
representation or matter is ongoing and whether attorney fees and expenses have been paid in full.
b) Dispute Resolution Attorney and VAB agree that all disputes regarding Attorney's fees or
expenses are to be resolved pursuant to the procedures and practices for mediation by the Attorney
Consumer Assistance Program of the Florida Bar.
c) Entire Agreement. The entire Agreement between the VAB and Attorney with respect to the
subject matter hereof is contained in this Agreement.This Agreement supersedes all prior oral and written
proposals and communications between the VAB and Attorney related to this Agreement. No provision
of this Agreement shall be deemed waived, amended or modified by either party unless such waiver,
amendment or modification is in writing and signed by the party against whom the waiver, amendment
or modification is claimed. This Agreement shall be binding upon and inure to the benefit of the parties
hereto, their permitted successors and assigns.
d) Captions. The captions set forth herein are for convenience of reference only and shall not define,
modify, or limit any of the terms hereof.
e) Conflicts in Interpretation. The VAB and Attorney agree that, in the event of conflicting
interpretations of the terms or a term of this Agreement by or between them, the final interpretation by
the VAB shall apply.
f) Adjudication of Disputes and Disagreements. The VAB and Attorney agree that all disputes and
disagreements between them shall be attempted to be resolved by a meet and confer session between
representatives of the VAB and Attorney. If the issue or issues are still not resolved to the satisfaction of
both within 30 days after the meet and confer session, then either shall have the right to seek such relief
as may be provided by this Agreement or by Florida law.
g) Cooperation. In the event any administrative or legal proceeding is instituted against either the
VAB or Attorney relating to the formation, execution, performance, or breach of this Agreement, the
VAB and Attorney each agree to participate, to the extent required by the other, in all proceedings,
hearings, processes, meetings, and other activities related to the substance of this Agreement. The VAB
and Attorney each agree that neither shall be required to enter into any arbitration proceedings related to
this Agreement or any Attachment or Addendum to this Agreement.
h)Legal Obligations and Responsibilities. Non-delegation of Constitutional or Statutory Duties. This
Agreement is not intended to relieve, nor shall it be construed as relieving, either the VAB or Attorney
from any obligation or responsibility imposed upon each by law except to the extent of actual and timely
performance thereof by the other, in which case the performance may be offered in satisfaction of the
obligation or responsibility. Further this Agreement is not intended to authorize, nor shall it be construed
as authorizing, the delegation of the constitutional or statutory duties of the VAB, except to the extent
permitted by the Florida Constitution, state statutes,case law,and, specifically,the provisions of Chapter
125,Florida Statutes.
i) Attorney's Fees and Costs. In the event any administrative proceeding or cause of action is
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initiated or defended by the VAB or Attorney relative to the enforcement or interpretation of this
Agreement, the prevailing party shall be entitled to an award of reasonable attorney's fees, court costs,
investigative, and out-of-pocket expenses, as an award against the non-prevailing party, and shall include
reasonable attorney's fees, court costs, investigative, and out-of-pocket expenses in appellate
proceedings. Mediation proceedings initiated and conducted pursuant to this Agreement or as may be
required by a court of competent jurisdiction shall be conducted in accordance with the Florida Rules of
Civil Procedure and usual and customary procedures required by the circuit court of Monroe County.
j) Authority. Attorney warrants that Attorney is authorized by law and the Rules and Regulations of
The Florida Bar to engage in the performance of the activities encompassed by this Agreement. Each
party to this Agreement warrants that he,she or it has the requisite personal or corporate authority to enter
into this Agreement. If Attorney is a member of a law firm, either as partner, shareholder, associate, or
other relationship, Attorney warrants that she is authorized to enter into this Agreement by Attorney's
law firm.
k)Non-Discrimination. Attorney shall not discriminate,in its employment practices and in providing
services hereunder, on the basis of race, color, sex, religion, disability, national origin, ancestry, sexual
orientation, gender identity or expression, familial status, or age, and shall abide by all federal and state
laws regarding non-discrimination. Upon a determination by a court of competent jurisdiction that such
discrimination has occurred, this Agreement automatically terminates without any further action by the
VAB, effective the date of the court order. Attorney is aware of the provisions of Section 13-101 through
13-106, Monroe County Code, relating to non-discrimination, and agrees to abide by the Code's non-
discrimination requirements.
1) Claims for State or Federal Aid. The VAB and Attorney agree that each shall be, and is,
empowered to apply for, seek,and obtain federal and state funds to further the purpose of this Agreement,
provided that all applications, requests, grant proposals, and funding solicitations by Attorney shall be
approved by the VAB prior to submission.
m)Non-Reliance by Non-Parties. No person or entity shall be entitled to rely upon the terms, or any
of them, of this Agreement to enforce or attempt to enforce any third-party claim or entitlement to or
benefit of any service or program contemplated hereunder, and the VAB and Attorney agree that neither
the VAB nor Attorney or any officer, agent, or employee of each shall have the authority to inform,
counsel, or otherwise indicate that any particular individual or group of individuals, entity or entities,
have entitlements or benefits under this Agreement separate and apart, inferior to, or superior to the
community in general or for the purposes contemplated under this Agreement.
n) Attestations. Attorney agrees to execute such documents as the VAB may reasonably require,
including a Drug-Free Workplace Statement, and a Public Entity Crime Statement.
o) Signatures of Parties Required. This Agreement shall not be effective until executed by both VAB
and Attorney and received in final executed form by an authorized representative of VAB.
p) No Personal Liability. No covenant or obligation contained in this Agreement shall be deemed to
be a covenant or obligation of any member, officer, agent or employee of the Value Adjustment Board in
his or her individual capacity and no member, officer, agent or employee of the Value Adjustment Board
shall be liable personally on this Agreement or be subject to any personal liability or accountability by
reason of the execution of this Agreement.
q) Execution in Counterparts. This Agreement may be executed in any number of counterparts, each
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of which shall be regarded as an original, all of which taken together shall constitute one and the same
instrument and the VAB and Attorney may execute this Agreement by signing any such counterpart.
IN WITNESS WHEREOF, the parties have executed this Agreement the day and year first above
written.
JENNIFER G. SANCHEZ,ESQ.
Attest or Witness:
B
(SEAL) VALUE ADJUSTMENT BOARD
Attest: KEVIN MADOK, CPA, Clerk OF MONROE COUNTY,FLORIDA
By: By:
Deputy Clerk Mayor/Chairman
MONROE COUNTY ATTORNEY
APPROVED AS TO FORM:
G'Digitally signed by Cynthia L.Hall
/� 1 DN:cn=Cynthia L Hall,
crew/�• t. ,/,y .r-o=Monroe County BOCC,ou,
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(((/// CynthiaCtmonroecounty-fl.goe,
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Date:2019.09.23 16:32:40-04'00'
Assistant County Attorney
Date: 9-23-2019
9
RESOLUTION NO. VAB 001-2019
A RESOLUTION OF THE VALUE ADJUSTMENT BOARD OF MONROE
COUNTY, FLORIDA, IMPLEMENTING THE AUTHORIZATION PROVIDED FOR IN
SECTION 194.013, AUTHORIZING PURSUANT TO FLORIDA STATUTES A FILING
FEE FOR PETITIONS FILED WITH THE BOARD IN THE AMOUNT OF $15.00
WHEREAS, Section 194.013, Florida Statutes, provides that, if so required by
Resolution of the Value Adjustment Board, petitions filed pursuant to Section 194.011, Florida
Statute, shall be accompanied by a Filing Fee to be paid to the Clerk of the Circuit Court, also
serving as Clerk of the Value Adjustment Board, in an amount determined by the Board not to
exceed Fifteen Dollars ($15.00) for each separate parcel of property, real or personal, covered by
the petition and subject to Appeal; and
WHEREAS, THEREFORE, BE IT RESOLVED BY THE VALUE ADJUSTMENT
BOARD OF MONROE COUNTY, FLORIDA:
1. That a Filing Fee in the amount of Fifteen Dollars ($15.00), for petitions filed
with the Value Adjustment Board is hereby authorized.
2. This Resolution shall take effect upon its adoption.
PASSED AND ADOPTED by the Value Adjustment Board of Monroe County, Florida,
at their Organizational Meeting held on the 4th of October, 2019.
Commissioner Heather Carruthers
Commissioner Danny Kolhage ABSENT
Commissioner David Rice ABSENT
School Board Representative John Dick ABSENT
School Board Representative Mindy Conn
School Board Citizen Member James Leonard ABSENT
BOCC Citizen Member John Repetto
Value Adjustment Board
of Monroe County, Florida
By:
Chairman
(SEAL)
ATTEST: Kevin Madok, CPA, CLERK
BY:
Deputy Clerk
6) ,
DAVID VAN LOON
3158 Northside Drive
Key West, Florida 33040
Office Telephone: (305)296-8851 /Cellular Phone: (305) 797-5444
e-mail: david@hvl-law.com
PROFESSIONAL EXPERIENCE
HIGHSMITH&VAN LOON, P.A. Key West,FL
2001 to Present
Partner from 2007 to Present
Associate from 2003-2007
Law Clerk from 2001 to 2003
Firm specializing in Real Estate, Land Development Regulation, Probate and Trust
Administration, Tax and Estate Planning, Civil and Commercial Litigation.
Charged with handling large civil litigation cases, as well as handling a large volume of
real estate transactions. In addition to litigation, charged with drafting, negotiating legal
documents for general catagories of transaction work as well as general counsel for
corporations.
Real Estate Transactions, include all aspects of the transaction, including review of
documents and title, issuing title policies and drafting loan documents. Tasked with
handling large range of transactions from $60,000 up to $75,800,000.00.
Charged with drafting commercial loan documents for institutional lenders, including
SBA approved loans and documents. Transaction amounts up to $10,000,000.00.
SBA Loans to include all Standard 7a Loan and forms including but not limited to Forms
147, 148, 155, 159, 601, 1050 and Loan Agreements.
Member, Sixteenth Judicial Circuit Judicial Nominating Committee-2014 to 2018
Chair, Grievance Committee"16"B, of The Florida Bar-2014 to 2017
Supreme Court of Florida Certified Circuit Court Mediator— 12/2013 — 11/2017.
Special Magistrate, Monroe County Value Adjustment Board— 11/2015—06/2019
MONROE COUNTY SCHOOL BOARD— Key West, FL
Teacher, Key West High School, 12th Grade Social Studies— 1996-2000
Defensive Coordinator, Key West High School Varsity Football Coaching Staff, charged with
coordinating the short and long term goals and plans for the defensive team throughout each season
-1996-2000, 2004-2008; 2012 to 2016
EDUCATION
1994 University of New Hampshire Durham,NH
Bachelor of Arts in Political Science.
Scholarship Recipient.
Member,University Football Team.
1996 University of New Haven New Haven, CT
Masters of Science in Education
2003 Florida Coastal School of Law Jacksonville, FL
Juris Doctor
PROFESSIONAL ASSOCIATIONS AND ORGANIZATIONS
The Florida Bar; admitted 09/23/2003
United States District Court, Southern District of Florida; admitted 04/06/2010
Monroe County Bar Association; 2003 to Present
Key West Association of Realtors; 2005 to 2011
Licensed Florida Real Estate Associate; 2005 to 2011
Trustee, South Florida National Parks Trust, appointed to six year term beginning 01/2018
AWARDS/INTERESTS
Supreme Court of Florida, Sixteenth Judicial Circuit Pro Bono Award—2014
Rotarian of the Year—2009-2010
2
Boating,Fishing, Hunting, Diving
COMMUNITY SERVICE
Rotary Club of Key West: Member 2007 to Present
Positions held:
Past President/Board Member 2017-2018
President—2016 to 2017
President-Elect—2015 to 2016
Secretary-2014 -2015
Treasurer—2013 -2014
Board of Directors-2010 to 2018
Recipient, Paul Harris Fellow plus five
Chairman, Community Services Committee, charged with implementing community
services activities and projects for the citizens of Monroe County and Key West —
2008 to 2013.
Chairman, World Sailfish Committee, charged with implementing and facilitating
seventy five volunteers to work the World Sail Fish Tournament held in Key West,
Florida—2009 to 2012.
Chairman, Vocational Education Committee, charged with implementing vocational
services, activities, and projects between the Rotary Club and local schools as well as
providing awards and recognition of student achievements—2010 to 2011.
Board of Directors, Coral Hammock Home Owners' Association— 11/2010 to 02/2015.
Member, Key West High School Varsity Football Coaching Staff and Girls Softball Coaching
Staff and Coordinator for Summer Recreational Programs— 1996 to 2000
Key West Youth Lacrosse League—Volunteer Coach—2017 Season.
Key West Junior Football League—Volunteer Coach—2016 to Present
Horace O'Bryant School Head Football Coach—2019 to Present
3
PARWANI LAW, P.A, 9905 AlarnkraAyenup
PHONE:813-5148280 Tampa,Florida 33619
we6site:wwwpa-rwariitAv:boiii
kinky S.Parwani,Managing:Aliomey,-licensed in_EL CA,TX,'IA
June 244209-
Via US Mail-and Electronic Mail,
Kevin Madok,:CPA
Monroe County Cleric of Court
F10,Box 1980
Key West,Florida 33,0414980
VABCIerk@Motroe-Clerk.corn
Dear Mr._Madolc,
I am forwarding the enclosed application for the Monroe comity Value Adjustment Board
Attorney Special Magistrate 2019/2020 term. I have enclosed a copy of my reSume. I will
forward-my certifIcate once training is issued by the Department of Revenue.
I have practiced law for greater than five years with ad valorem experience.I do not represent the
Property Appraiser, the: Tax Collector, any taxing authority or any property owner in any
administrative or judicial review:of property taxes I have been licensed to practice law for 20
years. thave"ten Years dfexperipnceprpvicligg legal:services:to Florida ounties.
I have been an attorney special magistrate for,Hillsborough County from 2008 through 2010.
For Hillsborough County I was the primary.attorney handling the good cause decisions for three
years. I have also handled geed man;requests for Manatee County for several years. I have
either been:an alternate magistrate or a special,magistrate at various times from 2009 through
2018 for the following,counties: Osceola, Hernando,,Citrus,Brevard, Volusia, Lee,Polk,Pasco,
Manatee, Santa Rosa,Marion, Citrus,.Pinellas, Monroe, Indian River'and Surtiter. Lam'currently
legal cOunsel for'the following County Value Adjustment Boards Hillsborough, Osceola,Polk,
Pinellas, Alachua and Pasco. I have significant understanding and experience,: with the
Department-of Revenue Value Adjustment Board Rules. r have taken the Value.Adjtisti4ent
Board Training each year-since 2008,.and I am extrdmely familiar-With Axia.
have alicense to practice law in four states: California,Iowa, Texas and I have handled
property tax issues_in all four states. I have also worked for various government entities in other
states during my career. I am very familiar with the legal property tax issues in Florida and have
been intiinately involved in the challenge nchiding litigation and high7profilematters.
Ve Artily your
'tics/ s.: arwani,
9905 Alambra Avenue 813.514.8280
Tampa,Florida 33619 rinky@parwanilaw.com
Rinky S.Parwani
Parwani Law,P.A. 2008-Present Tampa,Floridi
E den . ; Managing Attorney
Successful small firm practice.Variety of cases including but not limited to real estate,debt
resolution, foreclosure, mortgage modification, bankruptcy, litigation, immigration, probate,
wills and trusts,class actions,employment law,corporate,traffic,guardianship,dependency,
family law and coutraa work. Representation of businesses,individuals,doctors,government
agencies and entertainment clients. Serve as county special magistrate and legal counsel to
numerous Value Adjustment Boards. Volunteer for Fox Channel 13 Tampa Bay Ask A
Lawyer. Wirmer of 2010 Brandon Small Business ofthe Year Award for Minority and Women
Owned Business after only being open 3 years.Nominated in 2011 and 2012 for Brandon Small
Business of the Year Award. Recognized for Pro Bono Service from 2010 to 2014 by 131
Judicial District Selected as American Bar Association General and Solo Small Finn Diversity
Fellow for 2011 2012. Selected as a 2013 Super Lawyer Florida Rising Star. Nominated from
2013 through 2017 for the Riverview Chamber Business of the Year Award. Parwani Law,
P.A.received the outstanding Pro Bono Service Award for 2017 from the 13d'Judicial District
Middleberg,Riddle&Gianna Dallas,Texas
Partner
Advised Fortune 500 clients on litigation and corporate aspects of business and
legal requirements for consumer mortgage lending. Provided legal advice to
software engineers regarding web based and DOS based mortgage documentation
preparation system. A member of the director team for large firm responsible for
strategic guidance,management and law firm vision.
Countrywide Home Loans Plano,Texas
Senior Vice President of Fair Lending and Legal Compliance
Head of all legal compliance and fair lending for over 1000 retail branches and
the telemarketing group.Managed a staff of over 30 employees. Responsible for
all executive strategic guidance concerning policies and procedures. Maintained
and developed compliance policies and procedures in accordance with company
culture and laws. Provided advice to executive team on federal and state laws
and regulations including HMDA, RESPA, TILA, ECOA, FCRA, GLBA,
OFAC,BSA,high cost and privacy regulations.
Wells Fargo Financial Des Moines,Iowa
Assistant General Counsel
Advised executives and business units on state and federal consumer lending
laws for unsecured,secured,and real estate loans,retail credit and sales fmance.
Well versed in HMDA, TILA,RESPA and other lending regulatory schemes for
consumer lending. Lead attorney advising credit card business unit including
home equity loans.
Private Practice with Law Firms Beverly Hills and Lake Tahoe,California
Corporate and Litigation Associate Attorney
Responsible for all aspects of multi-million dollar business transactions, tax
planning and real estate matters for local, national and international businesses
and individuals. Handled issues concerning covenants, conditions and
restrictions, wetlands, easements, partnerships, corporations, limited liability
companies, business sales, acquisitions, mergers, start-ups, transaction
negotiation, corporate compliance, corporate governance, securities compliance,
employment law and trademark,copyright. Represented film,Internet and music
companies, artists,performers and commercial photographers with the formation
of business entities, sophisticated film financing transactions, complex corporate
negotiated transactions, the commercial exploitation of intellectual property
rights, employment contracts and securities and corporate law compliance.Lead
trial attorney managing all aspects of federal and state, complex, press-worthy,
multi-million dollar, international litigation and appeals, including discovery,
motions,briefs,depositions,court appearances and mediations:
6di cattcn 1998 University of Minnesota Law School Minneapolis,Minnesota
JD
Dean's List
Outstanding Woman Graduate Award of 1998
Won Minnesota Bar Computer Law Essay Contest
Editor of Journal,Moot Court Competitor
1993 Drake University Des Moines,Iowa
MBA
Graduated at age nineteen.
Vice President of Management Honor Society
1992 Drake University Des Moines,Iowa
BS
Double major in accounting and corporate finance
Completed program in two calendar years
,:Me nbe stlipaand:; Florida Bar—Admitted 4/2003 Bar Number 629634
Texas Bar -Admitted 9/2005 Bar Number 24049868
' California Bar -Admitted 12/1998 Bar Number 199487
Iowa Bar-Admitted 2/2004 Bar Number 18659
US Tax Court—Admitted 12/2009 Bar Number PR0625
US Supreme Court—Admitted 5/2009
Ninth Circuit-Admitted 4/I999
Eleventh Circuit—Admitted 6/2009
US District Court-Central District of California-Admitted 1/1999
US District Court—Middle District of Florida—Admitted 5/2008
US District Court—Northern District of Florida—Admitted 6/2009
US District Court—Southern District of Florida—Admitted 7/2009
Fellow,Life Management Institute—11/1992-FLMI
Iowa Society of Certified Public Accountants- 11/1994—CPA(inactive)
Institute of Certified Management Accountants—11/94—CMA(inactive)
American Bar Association
Hillsborough County Bar Association
Hillsborough East County Bar Association
Tampa Bay Bankruptcy Bar Association
National Association of Consumer Bankruptcy Attorneys
American Immigration Lawyers Association
Computer Law News,A Publication of the Minnesota Bar Association,"Email in
�Publlcatlons:� '�� P
•" ' the Workplace:The Employer's Right to Snoop in Minnesota,"Winter 98-99
The Daily Journal,Verdicts and Settlements,"Blinder Vision,The`State Fund'
Decision Creating Numerous Unanswered Questions About the Duties of a Party
Receiving Possibly Privileged Documents in Discovery,"January,21,2000
Certified Management Accountants'Society of Southern California Newsletter,
"Are You Ready for California's New Wage and Hour Law?"March 2000
Metropolitan News,Special Edition New Admittee Handbook,"What Your Bar
Association Can Do For You,"June 2001
Truckee Tracks Chamber Newsletter,"Do I Have An Employee Or An Independent
Contractor,"May 2002 and"123456789 Shhh!It's a Social Security Number,"June
2002
"Legally Savvy"Column,CapitalistChicks.com,2006 and 2007
2012
"How to Advise Your Client in Foreclosure." Stetson Law Review
"Identity Theft:Protect Yourself!"an article published in the American Prepaid
Legal Institute News Briefs Newsletter October 2012 Issue,Volume 10,No.33.
"Choosing an Entity for Your Business American Prepaid Legal Institute News
Briefs Newsletter November 2012 Issue,Volume 11,No.33.
"Mediation is not Meditation:How to Stay Active and Engaged"page 10,
January/February 2015 issue of the American Bar.Association Solo,Small Firm and
General Practice Division Magazine GPSOLO.
Tampa Tribune and"Some Tips for Beginning Entrepreneurs"August 9,2015 .
"Residential Foreclosures: Helping Your Client with Options."(Volume 33,
Number 2,page 26)American Bar Association GP SOLO Magazine in the
March/April 2016
Otl w i essay Hillsborough Community College,Adjunct Instructor,Paralegal Program,
g 1'-'_": n'g_ Bankruptcy,Immigration,Legal Research and Writing I and II,Tampa,FL
®Sd• _ Sierra Nevada College,Accounting Professor,Incline Village,NV
Glendale Community College,Accounting Instructor,Glendale,CA
Felhaber,Larson,Fenlon&Vogt,Employment Law Clerk,Minneapolis,MN
Robins,Kaplan,Miller and Ciresi,Summer Associate,Costa Mesa,CA
Imation,3M spin-off,Paralegal,St.Paul,MN
Metrahealth,Financial Analyst,Tampa,FL
Cumberland Casualty and Surety,Accountant,Tampa,FL
The Principal Financial Group,Staff Accountant,Des Moines,IA
IDS Financial Services,Computer Information Manager,West Des Moines,IA
KEVIN TALBOTT, SRA
3208 FlaglerAve
Key West,Florida 33040
305-296-0831
aokreal@aol.com
EDUCATION
Barry University, Miami Shores Florida-Bachelor of Science Degree
PROFESSIONAL EDUCATION
1988 Course 101-Introduction to Appraising Real Property
1989 Course 102-Applied residential Property Valuation
1990 Demonstration Appraisal Workshop
1991 Standards of Professional Practice Pts.A&B
1992 Rates, Ratios and Reasonableness Seminar
1993 Appraisal Reporting of Complex Residential Properties
1994 7 Hour UAPAP Core Law
1995 Blue Print Reading Class
1997 Capitalization Theory&Techniques
1998 Small Hotel/Motel Valuation-7 Hr. Credit
1999 Income Capitalization Theory&Techniques
2000 30 Hours Continuation Course
2005 National USPAP Update Equivalent-No.ACE-0007332
2005 Developing&Growing An Appraisal Practice-No.ACE0006929
2005 Income Capitalization-No.ACE 0006928
2005 Factory Built Housing-No.ACE0006927
2005 Florida Laws&Regulations-No. ACE007284
2008 USPAP
2008 Supervisory Rules&Regulations-No.ACE007284
2008 General Appraiser Income Approach (Part 2)
2010 Continuing Education
2012 USPAP
2012 Florida Appraisal Laws &Regulations
2012 Appraising FHA
ROFESSIONAL DESIGNATIONS AND LICENSES
• SRA - Senior Residential Appraiser
• Licensed Real Estate Broker,State of Florida
• Member of the Regional Ethics and Counseling Panel
• Member of the Appraisal Institute
• Qualified by the Circuit Court of Monroe County as an Expert Witness
2011-Present-Special Magistrate for the Monroe County Value Adjustment Board
1993-Present-Secretary of Greater Miami Chapter of the Appraisal Institute
REAL ESTATE AND APPRAISAL EXPERIENCE
2010-Present-Special Magistrate for Monroe County Property Appraisers Office
1991-Present Real Estate Appraiser,Appraisers of the Keys, Inc., Key West, Fl.
1987-1990- Real Estate Appraiser,Appraisal First,Miami, Fl.
1986-1987- Real Estate Appraiser, Local Appraisal Service, Miami, Fl.
1985-1986- Real Estate Appraiser/Sales,Wise Realty,Tallahassee, Fl.
Luis A. Rubio, Esq.
732 NE 75th Street, Miami, FL 33138 • 786-294-3899 • luisrubio@comcast.net
Experienced attorney with a demonstrated history of working in the real estate and legal professions.
Highly skilled in contract negotiations, dispute resolutions,real estate valuations, and client service. State
Certified General Real Estate Appraiser with advanced knowledge of valuation principles and Florida real
estate markets.
RELEVENT EXPERIENCE:
Harvey Ruvin Clerk of the Circuit and County Courts,Miami-Dade County,FL
Appraiser Special Magistrate October 2015-April 2017,September 2018-Present
State Certified General Real Estate Appraiser appointed by the County Board of Commissioners to
conduct quasi-judicial hearings for the Value Adjustment Board regarding real property tax appeals.
Responsible for conducting hearings, review of testimony and evidence from Property Appraiser's Office
representatives and Taxpayer/Agent Petitioners,and settling disputes regarding value assessments.
Luis Rubio,P.A.,Miami,FL
Attorney July 2016-Present
Legal professional representing clients in a variety of legal matters, to include: estate planning, probate
and guardianship administration, ad valorem tax, and real estate transactions. Skilled in preparation of
Wills, Trusts, Durable Powers of Attorney, Designation of Health Care Surrogate, Living Will,
Appointment of Guardian Declaration, and various other complex legal documents. Responsibilities
include research of relevant and current laws,attending hearings,and negotiating dispute resolutions.
Property Tax Consultants LTD,Hallandale Beach,FL
Tax Counsel November 2017-July 2018
Professional responsible for representation of clients in ad valorem tax hearings before state-wide Value
Adjustment Boards as an advocate for real property and tangible tax appeals. Duties included reviewing
all client financial documents and property condition reports in order to effectively communicate with
Property Appraiser's Offices in efforts to settle disputes regarding value assessments. Conducted research
and prepared comprehensive evidence materials for hearings and settlement negotiations.
Ryan,Inc,Ft Lauderdale,FL
Senior Manager April 2017-November 2017
Regional team leader responsible for representation of clients in ad valorem tax hearings before the Value
Adjustment Boards of various Florida counties, serving as an advocate for real property tax appeals.
Reviewed all client provided information, to include financial documents, appraisal reports, and other
relevant property condition documents in order to effectively communicate with Property Appraiser's
Offices in efforts to settle disputes regarding value assessments. Served as a contributing member of
company newsletter,discussing relevant tax related topics and changes in tax related laws.
Broward County Value Adjustment Board,Broward County,FL
Appraiser Special Magistrate October 2016-April 2017
State Certified General Real Estate Appraiser selected by the County Board of Commissioners to conduct
quasi-judicial hearings for the Value Adjustment Board regarding real property tax appeals. Responsible
for conducting hearings,review of testimony and evidence from Property Appraiser's representatives and
Taxpayer/Agent Petitioners, and settlement of disputes regarding real property value assessments.
11th Judicial Circuit—Probate Division,Miami,FL
Case Manager August 2015-August 2016
Attorney working closely with division Judges,attorneys, and other court personnel to assist with ex parte
proceedings and hearings, managed administration of estates and guardianships from inception of formal
and summary administrations through discharges of personal representatives. Responsibilities included
writing memoranda and advising attorneys regarding compliance with court mandated items for estates
and guardianships before division Judge's approval of orders.
Build US Back Realty,Aventura,FL
Director of Dispositions January 2015—May 2015
Real estate professional who worked with investors and brokers in order to expeditiously sell various
multi-state residential real estate portfolios. Reviewed contracts for compliance with company goals and
standards. Worked closely with company Principals negotiating transactions and setting appropriate
values for real estate assets.Also ensured effective marketing efforts were undertaken to maximize profits
with internal management team. Coordinated all inspections, title, and closing procedures with associate
staff members.
Judicial Intern for Judge Maria Korvick, 11th Judicial Circuit,Miami,FL
Legal Externship during Law School August 2014—December 2014
Assisted Judge with various tasks including research of relevant legal principles and general
administrative duties, e-filing of legal documents, and adding case notes; worked closely with case
managers reviewing attorney case files for ex parte and regular scheduled hearings.
Baez Law Firm,Coral Gables,FL
Legal Intern—Pro Bono during Law School May 2014—July 2014
Worked closely with Principal attorney and other staff attorneys on criminal law cases. Researched
relevant laws and legal principles to assist in defense of firm's clients.
FBS Property Tax Abatement IncBilzin Sumberg,Miami,FL
Senior Appraiser October 2009—August 2012
Commercial and residential real estate appraiser who performed market analysis and valuation services
for high income properties in order to reduce Property Tax Assessments; prepared case materials for
client representation before Special Magistrates of the Value Adjustment Boards of various Florida
counties; conducted extensive research to establish fair market and assessed values; collected and
analyzed evidence and prepared comprehensive evaluation reports.
FLEX Realty Services Inc.,Miami,FL
President/Appraiser July 2009—August 2012
Provided comprehensive appraisals and valuations for commercial and residential properties. Consulted
clients on feasibility analyses,land use and zoning issues and provided property tax abatement services by
representing clients before Value Adjustment Boards.
MTO Realty Inc.,Miami,FL
General Real Estate Appraiser April 2005—July 2009
Performed detailed market analysis, and valuation services for residential and commercial properties;
conducted extensive market research; reviewed blueprints, surveys, elevations and construction records;
developed new and maintained existing business partnerships with banks, mortgage brokers, lenders,
developers, and industry insiders.
Hotels.com/Expedia.com,Miami/Ft.Lauderdale,FL
Market Manager January 2003—March 2005
Negotiated contract blocks of hotel rooms for placement on the respective websites. Conducted site visits
to various hotel partners' properties to ensure quality standards were accurately detailed and described.
Performed market analysis of hotels performance and site placements to maximize revenue in assigned
territories.
Norwegian Cruise Line/Orient Line,Miami,FL
Pre/Post Cruise Hotel Coordinator October 2001 —January 2003
Worked with hotel partners in various cruise ports to reserve blocks of hotel rooms for cruise guests pre
and post voyage. Assigned hotel rooms to cruise guests according to company standards based on
category of cruise stateroom booked. Worked closely with transportation transfer providers to ensure
guests were adequately accommodated.
Carnival Cruise Lines,Miami,FL
Inside Sales Representative January 2000—September 2001
Worked closely with Business Development Managers providing sales and marketing support in assigned
territories. Assisted travel agents with cruise promotional materials and problem resolution in efforts to
provide exceptional customer service in accordance with company standards. Conducted ship tours for
groups of travel agents and their prospective clients to better demonstrate the quality and innovation of
the company.Assisted port operations with check in of guests on weekends.
Norwegian Cruise Lines,Miami,FL
Inbound Reservation Agent—Top Accounts September 1998—December 1999
Assisted top revenue producing travel agents with cruise reservations for individual guests. Employed
creative sales techniques to upsell stateroom categories and provided outstanding customer service in
accordance with company standards.
EDUCATION:
St.Thomas University School of Law,Miami Gardens,FL
Juris Doctor May 2015
Class Rank: Top 20%,Cum Laude
Honors: Elder Law Certificate; Dean's List: Spring 2014, Fall 2014 & Spring 2015. CALI Book
Award: Appellate Advocacy,Elder Law.
Activities: Elder Law Society; Florida Bar Elder Law Section; VITA tax volunteer; St. Thomas
Orientation Mentor; Real Property and Probate Society member.
University of Florida,Gainesville,FL
Bachelor of Arts in English May 1997
Honors: Dean's List
SKILLS: Computer: Outlook, Word, Excel, PowerPoint, and Odyssey/Smartbench (Mentis) e-filing;
Certified in WestlawNext,LexisNexis,AXIA.
Languages;Fluent in Spanish.Basic levels of French and Italian
July 11, 2019
Ms. Sally Michele Abrams, D.C. V.A.B.
Administrative Office
Monroe County Clerk of the Circuit Court& Comptroller
500 Whitehead Street,
Key West FL 33040
VABC Jerk@Monroe-C lerk.Co m
do
Kevin Madok, CPA
P.O.Box 1980
Key West, FL 33041-1980
Dear Ms.Abrams,
It was a pleasure speaking to you this morning.As per our conversation,I am providing my Resume
for the purpose to apply for Special Magistrate of the Value Adjustment Board of Monroe County,
Florida.
If you have any questions or concerns,please feel free to contact me at your earliest convenience.I
am providing my contact information below.
Thank you and have a wonderful day,
Oscar M Icabalceta, MBA
State Certified General Real Estate Appraise ,RZ159
E-Mail:
Appraising@IcappGroup.Com
305-527-1753 Cell
305-856-4492 Office
Mailing Address:
9010 SW 102 Court
Miami, Florida 33176
RESUME OF OSCAR M. ICABALCETA
PROFESSIONAL EDUCATION:
BS. Electro-Mechanical Engineering.
Master in Business Administration(MBA)
FLORIDA'S REAL ESTATE PROFESSIONAL QUALIFICATIONS:
Licensed State Certified General Appraiser
License#RZ 0001599. Expiration: 11-30-2020
Licensed Real Estate Broker-Sales
License#BK 0419273. Expiration: 09-30-2019
REAL ESTATE APPRAISAL EXPERIENCE:
Professional real estate appraiser with over twenty-five years of experience in the industry.
Associated, along the years, with reputable appraisal firms offering services to a broad range of
lending institutions,private investors and government agencies(FDIC).Residential and commercial
appraisal assignments in Miami-Dade, Broward, Monroe, Palm Beach, Martin, Lee, Hendry and
Brevard counties in South Florida. International appraisal experience in important cities of Latin
America, such asMexico City.
Our appraisal and professional assignments have been as diverse as: single family homes,residential
condos, warehouses, office buildings, hotels/motels, retirement/nursing home, medical (office-
clinical)facilities,commercial condos(warehouse/offices),gas stations,residential developments,
shopping centers,apartment buildings,vacant land(commercial/residential),manufacturing plants,
power lines distribution systems, special use facilities, churches-school buildings, public cold
storage,trucks terminals,commercial-development projects,real estate economic-feasibility studies,
commercial-residential projects market studies,business valuations,citrus groves,restaurants,expert
witness in court,RV-mobile home parks,R.E.Tax appeals,eminent domain valuation,FEMA 50%
Rule valuations, Special Magistrate of Value Adjustment Board(VAB),Miami-Dade County,FL.
REAL ESTATE EDUCATION: (A partial description):
Real Estate Principles and Practice for Real Estate Salesman and Broker Licenses
Florida State Certified Residential Appraiser(Course I)
Florida State Certified General Real Estate Appraiser(Course II)
Uniform Standards of Professional Appraisal Practice(USPAP),of the Appraisal Standards Board,
Courses A and B
Principles, Methods and Techniques of Real Estate Appraising
Introduction to Appraising Real Estate Property
Single Family Appraising
Apartment Building Appraising
Income Property Appraising
1
RESUME OF OSCAR M. ICABALCETA
Narrative Appraisal Report Seminar
Business Valuation Seminar
Special Purpose Properties Valuation Seminar
USPAP Core Law Seminar
Discount Cash Flow (DCF) Software Comparison Analysis Seminar (Angus, Dynalease and Pro-
Ject). Small Hotel/Motel Valuation Seminar
Eminent Domain and Condemnation Appraising Seminar
Factory-Built Housing, Regression Analysis in Appraisal Seminar, Automated Valuation Models,
Separating Real Property from Intangible Business Assets Seminar, etc.
REAL ESTATE AFFILIATIONS: (Past and nresentl:
National Association of Realtors. Miami Board of Realtors.
Oscar M. Icabalceta, MBA
9010 SW 102 Court, Miami, FL 33176
(305) 856-4492/305-527-1753 Cell
(305) 856-4493 (Fax)
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COMPANIESNEWSTREAM
Steven L. Nystrom, MAI—Senior Real Estate & Land Policy Consultant
EXECUTIVE PROFILE
Over 25 years of complex real estate consulting experience with specialties in real estate
valuation, real estate taxation, international real estate consulting, litigation support,
international relations, land policy economics and global macroeconomics.
• Current President of NewStream Companies, an international real estate consulting firm
based in Tampa, Florida, USA. NewStream Companies performs a wide variety of real
estate consulting such as the valuation of typical commercial facilities, to the risk
analysis of multi-billion dollar asset portfolios securing commercial mortgage backed
securities or land policy consulting on an international scale.
• International relations for professional organizations and global macro-economic
consulting on real estate and land policy related issues. This is directly focused on
problem solving for complex land policy, land tenure, valuation, real estate taxation and
structural factors underpinning engines of economic growth in emerging and established
economies.This consultancy has assisted many groups including the World Bank,United
Nations (UNECE WPLA & GLTN), World Citizen Consulting (NGO), and the
International Federation of Surveyors NGO (FIG), for the Appraisal Institute 2005 to
2011 and the National Society of Professional Surveyors (NSPS).
• Steven L. Nystrom MAI also serves as a Special Magistrate in many of Florida's
Counties. This is a quasi judicial position, hired by the Clerk of the Court, where he
makes recommendations at hundreds of real estate taxation related hearings each year,
with well over a thousand hearings performed since 2003.
EXECUTIVE PERFORMANCE OVERVIEW
• Strategic Control; Complete operational control of NewStream Companies.
• Complex Project Management often world scale topics.
• Creative Problem Solving and Teamwork; Positive contribution on the world's most
complicated real estate related economic professional forums.
• International Land Policy: Understanding and flexibly adapting the worlds' tool kit of
methodologies to greatly varying situations, economies and cultures. Research papers
were written and presented on the World Financial Crisis, Land Lease Economies,
Industrial Efficiency, Diagnostic Tools for the Valuation Profession, Land Tenure
Alternatives. (available at NewStream Companies.com), and assistance was provided in
writing, reviewing and editing the GLTN Guidebook on the Valuation of Unregistered
Lands, FIG Real Estate Task Force project, the Appraisal Institute Real Estate Valuation
in Global Markets textbook, Informal Market analysis of Greece & Albania and the
CIPE Scorecard Project.
5044 Cypress Trace Drive•Tampa,FL 33624•Phone: 813-963-3510•Fax: 813-963-3510
,NEW STREAM
COMPANIES
Steven L. Nystrom, MAI—Senior Real Estate & Land Policy Consultant
PROFESSIONAL EXPERIENCE
• Appraisal and consulting experience consists of a wide variety of complex valuation and
consulting assignments. These include both large and small income producing
commercial properties, special use properties, international facilities, vacant land,
litigation assignments, condemnation or eminent domain appraisals, environmentally
sensitive wetlands, lease analysis and many large unique industrial, office and retail
facilities.
• Land policy speaking, writing and research experience related to land tenure, valuation,
real estate taxation, global real estate related macroeconomics, creative land policy,
informal markets, and other structural land market topics on most of the world's
continents.
• Asset management experience consists of appraisal summary reviews, broker interviews,
site inspections, and market analysis reports for the purchase and sale of huge multi-
billion dollar commercial mortgage and conduit portfolios.
• International relations representing professional organizations to the Federation of
International Surveyors, the World Bank, the United Nations, and other NGO's,
governments,and institutions.
• Cash flow analysis experience consists of modeling in Pro-Ject+, Argus, Dyna Lease,
and Center for a wide variety of commercial properties.
• Real Estate Taxation, Quasi-judicial and Litigation experience through litigation support
related to appropriate, accurate, and ethical real estate practices. Over a thousand quasi
judicial hearings were presided upon with recommendations made relating to all types of
real estate assets in many Florida Counties were I served as a Special Magistrate.
5044 Cypress Trace Drive•Tampa,FL 33624•Phone: 813-963-3510•Fax: 813-963-3510
' -'W, ;p:REAM
COMPANIES
Steven L. Nystrom, MAI—Senior Real Estate & Land Policy Consultant
PROFESSIONAL CAREER CHRONOLOGY
• August 1998-Current Principal—NewStream Companies
A Florida based international real estate appraisal, and consulting firm
which provides a wide range of specialized real estate services across the
globe.
• Sept. 1995—Aug. 1998 Senior Appraiser-General Motors Acceptance Corporation
An international real estate appraisal and consulting firm.
• May 1993-June 1995 Senior Associate-Ratcliffe,Cali,Duffy& Hughes
A dominant metropolitan Washington D.C. based real estate appraisal
and consulting firm.
• May—August 1992 Internship -Attaway,Thompson,Jeffers&Associates
A highly respected real estate appraisal firm serving the south eastern
United States.
• 1989-1990 Associate-Appraisal Company of Key West(Key West,Florida)
• 1988-1989 Real Estate Sales Associate-Coldwell Banker(Key West,Florida)
CERTIFICATIONS,LICENSING,HISTORY AND OTHER
• Member of the Appraisal Institute,MAI Designation,No. 11132
• Certified General Appraiser, State of Florida,RZ2169
• Chairman of the FIG Federation of International Surveyors, Comm. 9 (2005-2018)
• Past Delegate to FIG for the Appraisal Institute
• Current Delegate to FIG Commission 9 for NSPS
• Working Representative to the United Nations &World Bank for Peace by Prosperity
• Appraisal Institute,International Relations Committee(2006-2011)
• Appraisal Institute Instructor
ACADEMIC BACKGROUND
• Bachelor of Arts-Major-Economics(Liberal Arts&Sciences)-University of Florida
• Masters of Arts-Real Estate Appraisal Program-University of Florida
5044 Cypress Trace Drive•Tampa,FL 33624•Phone: 813-963-3510•Fax: 813-963-3510
9/4/2019 Blackboard Learn
Florida Department of
Revenue
2019 Tangible Personal
PropertySpecial Magistrates
Trainingand Exam
This is to certify that
steven nystrom
has successfully completed
Tangible Personal Property Appraiser Special Magistrates
VAB Training
on
September 4, 2019
https://blackboard.coursesites.com/webapps/achievements/previewCertificete.do?course_id=_190133_1&ach_id=_5282727_1¢ key=GREEN&ac... 1/1
9/4/2019 Blackboard Learn
Florida Department of
Revenue
2019Real Property
Appraiser Special
Magistrates
Training and Exam
This is to certify that
steven nystrom
has successfully completed
Real Property Appraiser Special Magistrate VAB Training
on
September 4, 2019
https://blackboard.coursesites.com/webapps/achievements/previewCertificate.do?course_id=_190134_1&ach_id=_5282958_1&certl key=GREEN&ac... 1/1
MINUTES
OF THE MONROE COUNTY
VALUE ADJUSTMENT BOARD
Final Meeting
Value Adjustment Board
Marathon Government Center
June 6, 2019
The Final Meeting of the 2018 Monroe County Value djustment Board
convened at 10:04 a.m. on June 6, 2019, at the Marathon Governmei f Center located at
2798 Overseas Highway, Marathon. Present at the meeting were_Chairperson of the
Board Danny Kolhage, School Board Member John=k ick and 10"eC=Citizen_Member,
John Repetto, MCSD Citizen Member James Leonard. Also pre ent_ were- evin
Madok, Clerk of the Court; Jennifer Sanchez, Counsel to---�1-e ValueA justmentBBard;
Sally Abrams, Clerk to the Value Adjustment Board;-Sc_ottRussell, roper _Appraiser;
and John Dent, Counsel to the Property_Appraiser's Office.
Chariman Kolhage called the meeting to=order at I0:04 a.m._ai d__iead the Pledge of
Allegiance.
John Repetto motioned and TolVDicklecondedaa approve the September 28, 2018
Organizational Meeting Minutes as amended correcting scrivner's error of James Leonard's
name. Motion carried unanimously
Chairman Kolhage opened the floor for Public Comment for Exemption Petitioners,
Real Property Petitioners,_and Tangible Personal Property Petitioners. There was no public
comment.
James Leonard motioned and John Repetto seconded, granting approval to adopt the
Special=Magistrates_Recomrnendati s for the 2018 Homestead Petitions, and Real Property
Petition—Motion carried unanimously.
John-Dick motioned and John Repetto seconded, granting approval of the Expenditure
Audit Trail for Expenditures for the Special Magistrate Fees, Expenditures for the Counsel to
the Value Adjustment Board, and Expenditures for the Legal Notices. Motion carried
unanimously.
John Repetto motioned and James Leonard seconded, granting approval of the
Anticipated Expenditures for the Special Magistrate Fees, the Counsel to the Value
Adjustment Board, and for the Legal Notices. Motion carried unanimously.
06/06/2019 1
John Repetto motioned and James Leonard!seconded, granting approval to release the
Request for Proposal for the VAB Legal Counsel. Motion carried unanimously.
John Repetto motioned and John Dick seconded, granting approval of the 2018
Certification of Tax Roll. Motion carried unanimously.
Scott Russell, Property Appraiser updated the Board on the values presented on the
Certification of the 2018 Tax Roll.
There being no further business,the meeting of the Value Adjustment Board was
adjourned at 10:12 a.m.
Kevin Madok, CPA‘Clerk
and ex-officio_Clerk tolhe
Board of Couny'" ommisioners
Monroe County, Flftla _
saUJ Abravus :C. �_
06/06/2019 2
13•
VAB REFERENCE MATERIALS 2019
• Department of Revenue's Uniform Policies & Procedures Manual for Value Adjustment Board
(Last Updated: 09/2018)
https://floridarevenue.com/property/Documents/vabuppmanual.pdf
• Rule Chapter 12D-9, F.A.C., Requirements for Value Adjustment Boards in Administrative Reviews;
Uniform Rules of Procedure for Hearings Before Value Adjustment Boards
https://www.flrules.org/gateway/ChapterHome.asp?Chapter=12D-9
• Rule Chapter 12D-10, F.A.C., Value Adjustment Board Rules applicable to the requirements for
hearings and decisions
https://www.flrules.org/gateway/ChapterHome.asp?Chapter=12D-10
• Rule Chapter 12D-16, F.A.C.,Administration of Forms
https://www.flrules.org/gateway/ChapterHome.asp?Chapter=12D-16
• Florida Department of Revenue Property Tax Oversight Program &VAB Information:
http://floridarevenue.com/property/Pages/VAB.aspx
http://floridarevenue.com/property/Pages/Forms.aspx
• Value Adjustment Board Bulletins from the Department of Revenue
https://revenuelaw.floridarevenue.com/Pages/Browse.aspx#3-18
• Department of Revenue's Value Adjustment Board Process Calendar
http://floridarevenue.com/property/Documents/pt902020.pdf
• Florida Administrative Code Rules 12D-51.001, 12D-51.-002, 12D-51-003
https://www.flrules.org/gateway/ChapterHome.asp?Chapter=12D-51
• Government-in-the-Sunshine Manual
http://www.mvfloridalegal.com/sun.nsf/sunmanual
• Recent Attorney General Opinions Relating to the Value Adjustment Board Process
https://revenuelaw.floridarevenue.com/Pages/Browse.aspx#3-18
• Attorney General Opinions
http://myfloridalegal.com/ago.nsf/Opinions
• Florida Statutes Chapter 192 thru Chapter 195
http://www.flsenate.gov/Laws/Statutes
if o
DINITIAL CERTIFICATION N. 9
sr ATION OF Rule 12D-16.002
THE VALUE ADJUSTMENT BOARD Florida Administrative Code
Section 193.1221 Florida Statutes
FLORIDA.
Tax Roll Year 2019
The Value Adjustment Board of Monroe County has not completed Its hearings and certifies on
order of the Board of County commissioners according to sections 197.323 and 193.122(1), F.S.,that
the
(Check one.) /C1 Real Property ❑ Tangible Personal Property
assessment roll for our county has been presented by the property appraiser to include all property
and information required by the statutes of the State of Florida and the requirements and regulations of
the Department of Revenue.
On behalf of the entire board, I certify that we have ordered this certification to be attached as
part of the assessment roll. We will issue a Certification of the Value Adjustment Board (Form
DR-488) under section 193.122(1) and (3), F.S., when the hearings are completed. The
property appraiser will make all extensions to show the tax attributable to all taxable property
under the law.
Signature,C of slue Adjustment Board Da
If'r
1
I DR-488P
LL
INITIAL CERTIFICATION OF Rule 12ND-16002
P, THE VALUE ADJUSTMENT BOARD Florida Administrative Code
Section 193.122, Florida Statutes
tzt
FLORIDA
Tax Roll Year 2019
The Value Adjustment Board of Monroe County has not completed its hearings and certifies on
order of the Board of County commissioners according to sections 197.323 and 193.122(1), F.S., that
the
(Check one.) ❑ Real Property II Tangible Personal Property
assessment roll for our county has been presented by the property appraiser to include all property
and information required by the statutes of the State of Florida and the requirements and regulations of
the Department of Revenue.
On behalf of the entire board, I certify that we have ordered this certification to be attached as
part of the assessment roll. We will issue a Certification of the Value Adjustment Board (Form
DR-488) under section 193.122(1) and (3), F.S., when the hearings are completed. The
property appraiser will make all extensions to show the tax attributable to all taxable property
under the law. .
Signature, C the d(alue Adjustment oard Date