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07/22/2020 VAB Final Meeting ti f MONROE COUNTY VALUE ADJUSTMENT BOARD 2019 FINAL MEETING A G E N D 7.ir. no Wednesday,July 22,2020 10:00 A.M. The Historic Gato Building 1100 Simonton St.,V Floor Conference Room 1 Key West Pledge of Allegiance&Call to Order—Chairman Rice �a lit Y ��J 1. Approval of the 2019 Organizational Meeting Minutes of October 4,2019. Pgs 1-4 2. Public Comment—Chairman's Statement: • The VAB welcomes comments from petitioners about any issue or concern related to their petition or processes of the VAB.Anyone wishing to speak before the Board I` should notify the VAB clerk. When addressing the Board,please state your name and petition number. Each speaker is allowed five(5)minutes to address the Board. • As adopted by the Board at the 2019 Organizational Meeting; there are no de novo f hearings or appeals heard during the Final Meeting of the Value Adjustment Board. a. Requests for Public Comment- Exemption Petitioners, Real Property Petitioners, and Tangible Personal Property Petitioners 3. Approval to Adopt the SpecialMagistrates'2019 Recommended Decisions on: Pgs 5- 3 a. 2019 Exemption and Valuation Petitions i 4. Approval of the 2019 VAB Expenditure Audit Trail: Pgs 34- 6 a. Expenditures from Special Magistrates,VAB Counsel, & Publication of Legal Notices S. Approval of 219 Anticipated Expenditures up to the Final Meeting: a. Anticipated Expenditures from VAB Counsel,Special Magistrates&Legal Notice Publication i 6. Approval of the 2019 Certification of Tax Roll a. Real Property Pgs 37-38 b. Tangible Personal Property Pgs 39-40 7. Adjournment Persons with a disability who needspecial n 'cipate in this meeting should contactthe Clerk's l Office by phoning(3 )292-3550 no business s prior .. Item 1 .. fi MONROE COUNTY VALUE ADJUSTMENT BOARD 2019 ORGANIZATIONAL MEETING MINUTES October 4, 201910:00 a.m. Marathon Government Center 2798 Overseas Hwy, BOCC Chambers, 2nd Floor Marathon, Florida Any person who wishes to be heard 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-minute time limit on presentations to the Board. 1. County Commissioner Heather Carruthers called the meeting to order at 10:03 A.M. and lead the Pledge of Allegiance. In attendance were: County Commissioner Heather Carruthers, School Board Member Mindy Conn, BOCC Citizen Member John Repetto, VAB Counsel Jennifer Sanchez, VAB Clerk Sally Abrams, Property Appraiser Counsel's John Dent, and Property Appraiser Supervisors' DeeDee Harnish and Mike Russo. The following were absent: County Commissioner Danny Kolhage, County Commissioner David Rice, School Board Member John Dick, Clerk of Court Kevin Madok, School Board Citizen Member James Leonard. 2. Introduction of the 2019 Value Adjustment Board Members • 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 VAB 2019 Organizational Meeting Minutes October 4,2019 1 of 4 1 9 3. Election of Chair and Vice Chair, Pursuant to F.S 194.015, Chair must be a County Commissioner, (Excerpt from the 2018 Final Meeting Minutes: "Commissioner Kolhage Chair and elect a new commissioner as Vice Chair.")John Repetto motioned and Mindy Conn seconded to nominate Commissioner David Rice as Vice-Chair. Motion carried unanimously. 4. Approval of Contract with Jennifer G. Sanchez, Esq., as Private Legal Counsel for the Value Adjustment Board, retroactive to October 1, 2019 and expiring September 30, 2022, pursuant to F.S. 194.015. Mindy Conn motioned and John Repetto seconded to approve the contract as presented. Motion passed unanimously. 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. 194013. John Repetto motioned and Mindy Conn seconded to adopt Resolution No. 001-2019. Motion passed unanimously. 6. Selection and Appointment of Special Magistrates for the 2019 Value Adjustment Board. Upon the recommendation of VAB Counsel Jennifer Sanchez, Mindy Conn motioned and John Repetto seconded to accept the recommendations as follows:Special Magistrates for Exemption and Classifications David Van Loon and Rinky Parwani Motion passed unanimously. John Repetto motioned and Mindy Conn seconded to accept the recommendations as follows: Special Magistrates for Valuation—Residential and Commercial—Kevin Talbott, Luis Rubio, Oscar Icabalceta, and Steven Nystrom. Motion passed unanimously. Heather Carruthers motioned and John Repetto seconded to accept the recommendation as follows: Special Magistrates for Tangible Personal Property—Steven Nystrom. Motion passed unanimously. 7. Approval of Administrative Actions: A. Mindy Conn motioned and John Repetto seconded to 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. Motion passed unanimously. VAB 2019 Organizational Meeting Minutes October 4,2019 2 of 4 IIIIII21, 9 B. John Repetto motioned to not approve to Direct the Board Clerk to interpret 'filed" as when the petition is received by the Clerk, and not to base a timely filing on the postmark. Motion died for lack of a second. After discussion by the Board, John Dent, MCPA Counsel, provided clarification on "filed" petitions pursuant to case law and Florida Statute. Mindy Conn motioned and Heather Carruthers seconded to maintain the language as is and to "Direct the Board Clerk to interpret 'filed"as when the petition is received by the Clerk, and not to base a timely filing on the postmark." Mindy Conn YES John Repetto NO Heather Carruthers YES Motion carried. C. John Repetto motioned and Mindy Conn seconded to Authorize the Board Clerk, or her designee, legal counsel, to re-schedule hearings requested by petitioners or Property Appraiser for a single time good cause. F.S 194.032 (2)(0). Motion passed unanimously. D. Mindy Conn motioned and John Repetto seconded to Authorize the Board Chair to sign any and all documents upon VAB Attorney review. Motion passed unanimously. 8. Approval of the 2018 VAB Final Meeting Minutes of June 6, 2019.John Repetto motioned and Heather Carruthers seconded to adopt the minutes as presented. Motion passed unanimously. 9. Approval to Adopt Local Rules of the Board(Board Counsel). With Mindy Conn abstaining from voting; John Repetto motioned and Heather Carruthers seconded to adopt the three Local Rules below: • No telephone hearings during the 2019 tax appeal year. • No de novo hearings or appeals at the Final Meeting of the Board. • Confirmation of denial of all petitions without further hearing where petitioner has not made partial payment of property taxes by deadline, pursuant to Fla. Stat. sec. 194.014. Motion passed unanimously. VAB 2019 Organizational Meeting Minutes October 4,2019 3 of 4 3 9 10. Review of the 2019 Legislative Changes (Board Counsel).There were no changes to present. 11. Approval of the Initial Certification of the 2019 Unadjusted Tax Rolls, pursuant to F.S. 193.122. John Repetto motioned and Mindy Conn seconded to approve the Initial Certification of the 2019 Unadjusted Tax Rolls. Motion passed unanimously. 12. The VAB Clerk presented the number of 2019 petitions filed as follows: o Exemption and Classification Petitions: 33 o Valuation Petitions: 206 o Tangible Personal Property Petitions: 26 o Late-Filed Petitions (to date): 0 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. The 2019 VAB Reference Materials List available to the public, Special Magistrates and Board Members was provided in the agenda packet. 15. Report from Property Appraiser: No report was provided. 16. Public Comment, No public comment was provided. There being no further business, Mindy Conn motioned and John Repetto seconded to adjourn the meeting. Motion passed unanimously. The meeting adjourned at 10:36 A.M. Kevin Madok, CPA, Clerk and ex-officio Clerk to the Board of County Commissioners Monroe County, Florida saGlr� M.Abravus, A0. VAB 2019 Organizational Meeting Minutes October 4,2019 4 of 4 9 4 Item 3 2019 Special Magistrates' Recommended Decisions Petition Petitioner/Agent Recommended Hearing Email # Name Decision Date E026 Diane Dell Granted 11.13.2019 DisquirrelCoWSN.corn 1 R060 Dora &Christo Stefanov Denied 11.13.2019 Stefa@VdeoTron.ca 2 C091 Andres Vengoechea Denied 1.9.2020 3 Miar-ni@ParadigrnTax.corn Paradigm Tax Grp C045 N. Beaton TaxSavers of Denied 1.9.2020 4 NbeatonLo)TaxSaversMiariii'.corii Miami R032 N. Beaton TaxSavers of Denied 1.9.2020 5 NbeatonLo)TaxSaversMiariii.coriI Miami R033 N. Beaton TaxSavers of Denied 1.9.2020 6 NbeatonLo)TaxSaversMiariii.corii Miami R051 Randy-losepher Granted 1.14.2020 Riosep he r Lb)Cha rte r.net 7 R053 Pamela Epifano Denied 1.14.2020 Pepif-ano@Gmail.corn 8 R025 Alan Izenberg Property Denied 1.14.2020 9 Suzy Co)_Iowp rope rtytax.corn Tax Professionals, Inc. R040 M. Kleiner Property Tax Denied 1.14.2020 10 VABClerl<Co)_PropTaxAdjust.corii Adjustments R019 M. Kleiner Property Tax Denied 1.14.2020 11 VABClerl<Co)_PropTaxAdjust.corii Adjustments C094 Robert Charney Denied 1.16.2020 RobertCha_rneyLo)Hotriiail.corii 12 C095 Robert Charney Denied 1.16.2020 RobertCha_rneyLo)Hotriiail.corii 13 R10 S. Beck Property Tax Denied 1.16.2020 JustValueCo)ProperlyTaxLtd.corii 14 Consultants LTD R057 Rebecca Barthet Denied 1.16.2020 Rebecca Ba rthetLb)me.corn 15 R020 Christine Cattanach Denied 1.16.2020 16 SouthernTaxServicesl_ncLo)Griiail.corii Southern Tax Svcs., Inc. R014 Richard & Laurie Manning Denied 1.16.2020 LM41<idsL@aol.corn 17 R013 Steven Schreier PTAC Denied 2.06.2020 Sschreier@_PTACFLcorn 18 P9 5 DECISION OF THE VALUE ADJUSTMENT BOARD DR-485XC EXEMPTION, CLASSIFICATION, ASSESSMENT DIFFERENCE R.01/17 TRANSFER, CHANGE OF OWNERSHIP OR CONTROL, Rule 12D-16.002 F.A.C. OR QUALIFYING IMPROVEMENT PETITION Eff.01/17 FLORIDA The actions below were taken on your petition in Monroe County. ❑✓ These actions are a recommendation only, not final. ❑ These actions are a final decision of the VAB. If you are not satisfied after you are notified of the final decision of the VAB, you have the right to file a lawsuit in circuit _.._..._.t._..y , �a � .m��l'', 194.036, 194.171 2, 196151 and 197.2425, Florida Statutes. court to further contest our asse � � �ssment. See sections 193155 8 _ Petition# E026-2019 Parcel ID 0111882-000200 Petitioner name Diane Dell Property 29859 Overseas Hwy., Lot 2 The petitioner is: ❑✓ taxpayer of record ❑ representative address Big Pine Key, Florida 33040 ❑ other, explain: Decision Summary ❑ Denied your petition ❑✓ ❑Granted your petition Granted your petition in Value from Value before Board Action Value after Lines 1 and 4 must be completed TRIM Notice Value presented by properly appraiser Rule 12D 9.025_0T, F.A.C. Board Action 1. Just value, required 2. Assessed or classified u... se value,* if applicable 3. Exempt value,*enter"0" if none 4. Taxable value,* required county es. School and other taxing authority values may differ. (Section 196.039(7),F.S.) All values entered should be coun taxable values. �_.._ �_._ ._®.... ......... ..._.✓ Home...._�.__ Reason for Petition ❑ Low-income.. .. ._.�._...__�.... .,.�._...�._�.....�w _ ❑ stead ..... ��.....�.�. ❑ Widow/er ❑ Blind ❑ Totally and permanently disabled veteran senior ❑ Disabled ❑ Disabled veteran ❑ Use classification, specify ❑ Parent/grandparent assessment reduction ❑ Deployed military ❑ Use exemption, specify ❑ Transfer of homestead assessment difference ❑ Qualifying improvement ❑ Change of ownership or control ...._�.www_._� _.... El Other, specify Reasons for Decision Findings of Fact See attached Conclusions of Law See attached. ✓ Recommended PDecisiono � �� ❑ f Special Magistrate The finding and conclusions above are recommendations i nature,special g David Van Loon ' I magistrate Print name ate Sall y Michele Abrams S.M. Abrams 11.14.19 Signature,VAB clerk or special representative Print name - ..._,._ Date If this is a recommended decision,the board will consider the recommended decision on at ❑ AM ❑ PM. Address If the line above is blank,please call Q5,,.-292-3550 or visit our website at ❑ Final Decision of the Value Adjustment Board Signature,chair,value adjustment �...__ ..._ �....�.__. n .�-.Date of decisio board Print name . .. VAB or..re _... _ n W. representative Print name Date mailed to arties Siam ature, represent .�..__. .��m � ..�..__. ._._�_. �_ .. .. ..._. pg 6 REASONS FOR DECISION This matter having come before the Special Magistrate sitting for the Value Adjustment Board on November 13, 2019 , The Property Appraiser having appeared through its Attorney, John Dent, Applicant appearing pro se and the Special Magistrate having considered the Petition, heard argument of Counsel for the Property Appraiser and the Petitioner and testimony from Carla Tynes from the Property Appraisers office and being otherwise fully advised in the premises, the Special Magistrate hereby makes the following findings of fact and conclusions of law: ... ct Findings of Fa....... 1 . This is a Petition for an exemption from ad valorem taxes in Monroe County Florida for real property that is owned by Diane Dell (the "Petitioner") . 2 . Petitioner owns Lot 2, in Breezy Pines RV Estates Condominium, located at 29859 Overseas Highway, Big Pine Key, FL 33043 . 3 . The Petitioner timely filed her Petition to the Value Adjustment Board and Request for Hearing. 4 . Petitioner failed to timely provide any documentation or evidence to the Property Appraiser prior to the hearing, therefore Petitioner failed to introduce any additional documentary evidence at the hearing. 5 . The Property Appraiser has submitted as evidence for consideration the following documents : a. Notice of Disapproval of Application for Property Tax Exemption or Classification; b. Fla. Stat. 193 . 075; c . Photos/Images; d. Emails; e. Declaration of Mobile Home as Real Property; f . Certificate of Title to subject RV; g. May 8, 2019 letter from Property Appraiser' s office; h. Chapter 12D-6 of the Florida Administrative Code; and i . The Original Application for Homestead and Related Tax Exemptions with Exhibits filed by Petitioner. 6 . The Property Appraiser presented testimony of Carla Tynes as to why the exemption was denied, i .e. , the Petitioner' s E026-2019 pJ 7 Recreational vehicle was not "permanently affixed" to the real property and therefore the Petitioner did not qualify for exemption status. 7 . The Petitioner testified that the recreational vehicle was tied down and inspected by the County and her insurance company, and both were satisfied with the nature of her tie downs. 8 . Included in the packet of information provided by the Property .Appraiser, pictures demonstrating the recreational. vehicle attached to the utilities and secured by "tie- downs" . Procedure Rule of Law 9. Under. Rule 12D-9. 027 (4) (a) , F.A.C. , in administrative reviews of denials of exemptions, a special magistrate shall follow the following sequence of general procedura.'.1. steps: a. Determine whether the denial was valid or invalid; b. Review the exemption denial, and compare it to the applicable statutory criteria in Section 191 . 193 (5) , Fla® Stat . ; c. Determine whether the denial was valid under Section, 196 . 193, Fla. Stat. ; and d. If -the exemption denial is deemed to be invalid, not give weight to the exemption denial or to any evidence supporting the basis of such denial, but shall instead proceed to dispose of the matter without further consideration inn. compliance with Fla. Stat. 194 . 301, Fla. Stat. IV If the exemption denial is found to be valid, the special magistrate shall proceed as follows: a. Cons..-Lder admitted evidence presented by the parties; In Identify the particular exemption issue that is the subject of the petition; cn Identify the statutory criteria that applies; d. Identify and consider the basis used by the property appraiser in issuing the exemption denial for the petitioned property; and e. Determine whether the admitted evidence proves by a preponderance of the evidence that the property appraiser' s denial is incorrect and the exemption E02&2019 pg 8 should be granted because all of the applicable statutory criteria are satisfied. 11. The special magistrate is confined to only consider the admissible evidence presented at the final hearing on the Petition. A.... is A. In reviewing the evidence submitted, the Property Appraiser is relying upon Fla. Stat. 193 . 075 (3) which states: A recreational vehicle shall be taxed as real property if the owner or the recreational vehicle is also the owner of the land on which the vehicle is permanently affixed. A recreational vehicle shall be considered permanently affixed if it is connected to the normal and usual utilities and if it is tied down or it is attached or affixed in such a way that it cannot be removed without material or substantial damage to the recreational vehicle. Except when the mode of attachment or affixation is such that the recreational vehicle cannot be removed without material or substantial damage to the recreational vehicle or the real property, the intent of the owner to make the recreational vehicle permanently affixed shall be determinative. A recreational vehicle that is taxed as real property must be issued an "RP" series sticker as provided in s. 320 . 0815, Fla. Stat. B. The Property Appraiser also submitted for evidence and consideration Section 12D-6 . 033 of the Florida Administration Code title Recreational Vehicle Type Units; Determination of Permanently Affixed. Section 12D-6. 003 essentially traces the same language as found in Fla. Stat . 193 . 075 (3) . C. The documents submitted by the Property Appraiser, specifically the pictures, show that the recreational vehicle that is subject to Petitioner' s Application, is connected to the normal and usual utilities and it is tied down using a cable system. See pictures submitted by the Property Appraiser and identified with the following numbers: E026-2019 pJ 9 a. 9088504-20190516A b. 9088504-20180305A c. 9088504-20190516B d. 9088504-20190516C e. 9086504-20180305B D. In addition to the pictures listed above, Petitioner herself testified that she had the recreational vehicle connected to all utilities and "tied down" , which passed inspections from the County as well as her insurance company. E. Upon cross examination as to whether the recreational vehicle is affixed in such a way that it cannot be removed without material or substantial damage, the Petitioner testified that moving the recreational vehicle while tied down would cause substantial damage, however if "untied" , she believed the recreational vehicle could be moved. F. In examining the plain language of Fla. Stat. 193 . 075 (3) , the statute states "A recreational vehicle shall be considered permanently affixed if it is connected to the normal and usual utilities and if it is tied down or it is attached or affixed in such a way that it cannot be removed without material or substantial damage to the recreational vehicle. " [emphasis added] G. Petitioner through her testimony and pictures submitted by the Property Appraiser, she has established that the recreational vehicle is connected to the normal and usual utilities and tied down. As such, further consideration as to "substantial damage" in second part of Fla. Stat. 193 . 075 (3) is not warranted. Conclusion of Law Due to the requirements under Fla. Stat. 193 . 075 (3) and the evidence presented, it is recommended that the Value Adjustment Board GRANT the Petitioner' s Petition to the Value Adjustment Board for Homestead Exemption. E026-2019 pg 10 � II��I��1 III' IN F III'N�II�� I�� I S" 'iM,I�EII " ' BO I II�'� 1 rll �� " I� llr R.1011,17 rZ FL�R[�A Ilrnillr nrr lffi .. .. . ...._ ..... � . ......... "Il�ll�r�� Ilil � I � II ��°�u��l�° II .... III .... .... ... ... _ .�� II �Mwe�re lu�rllr r u 11n11il xrin. �� a1ior* Iu'l '1°fillin 111 sictiii brie are, as final diecil l on of the VAB � I If � �IG� r� not '1��1'� ��1 �� 11iP�� of�1�111 1finalfinal �� this I , � ti have; thie. hG�, II � I Me a flaiwrlii1 In dircu rill, c.,iouit 1cia futhier coirwilbestpiur assesernerit See secdom 1 31; 5 � � � Gw ' III ,, 1 ,1@ , ��'�"1' 1( „), 196151,,said 197,'' 111 NIllrrallrinl� , 111rr1 a11u1u drrl tl1 11 2111 Parcel IIII I14757018 1"Inliii�r Ilrrr lr Irni l ie I� " ,,,,,,, ...... „ .. 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Toffind,thica, Vn'1 Irurnrre'1'iGoinl, 'li ns � �a 1ww , 192.. 155i !........................ ur'visi'VG'ouir'r ;lliitv 1', El Final Decision of the Value Adjustment Board _. ........ .. .... ........ ,,,,,,T�, ........ _ .... mm� _.. ...._ ... ....... _....._..,. ul luru' tuilr „ mr lilr'„m� llhie m ylmmu trineirit III�mmsiri luliilln'VC rnie m Gemara rf dmmiciel mien __. .... m"m t iur�! ' 9B Ib oiler mlur url pIY ur�Vl �w �.,,, ..._Ill �lrmin' Imm mr � C 1 mruri�mmcililllmm � ui u............ pg 11 DECISION OF THE VALUE ADJUSTMENT BOARD DR-�ss7 R. 01/1 VALUE PETITION Rule 12D-16.002 F.A.C. Monroe County Eff.01/17 FLORIDA The actions below were taken on your petition. ® These actions are a recommendation only, not final ❑ These actions are a final decision of the VAB If you are not satisfied after you are notified of the final decision of the VAB, you have the right to file a lawsuit in circuit court to further contest your assessment. (See sections 193.155(8)(1), 194.036, 194.171(2), 196.151, and 197.2425, Florida Statutes. Petition # C91 Parcel ID 00000840-000000 ....Petitioner name HOTEL. ......�� .BROOK TRUST - Property 701 Caroline St address Key West, FI 33040 The petitioner is: Eltaxpayer of record ® taxpayer's representative �] other, explain: Decision Summary ® Denied your petition ❑....Granted y�.Q..ur peetitititi....... �............m on El Granted your petition in part Value Value from Before Board Action After Board Lines 1 and 4 must be completed TRIM Notice Value presented by property appraiser Action Rule 12D-9.025(10L F.A.C. 1. Just value, required 44564134 2. Assessed or classified use value,* if applicable 3. Exempt value,* enter"0" if none 4. Taxable value,* required 44564134 ��; [F authority values may differ. (Section 196 031(7 , F All values entered�should be county taxable values School and other taxing Reasons for Decision Fill-in fields will expand,or add pa ges as needed.. ......Findings...of...Fact.....�,,...�. .___.._ w_....�.......� Property appraiser presented its case, using the last four years reported income from the state. Property appraiser presented just the income analysis, using reported income and a cap rate of 9.4%. Petitioner presented its case using actual income and expenses, see attached Conclusions of Law ...... See attached . p ..,,.... 0 g . R�....�. .-_. .... .. ... ........ .. _.. ecomme ed ec' n of Special Magistrate Finding and conclusions above are recommendations. `�RKevin Talbott 02/26/2020 Signature, spe i r ate Print name Date Signature, VAB clerk or special representative Print name Date If this is a recommended decision, the board will consider the recommended decision on at Address If the line above is blank, the board does not yet know the date, time, and place when the recommended decision will be considered. To find the information, please call 305-292-3550 or visit our website at �...❑ Final Decisian- of the Value Adjustment Board Signature, chair,value adjustment board Print name Date of decision Si °r1atLTt VAB clerk ar repre.... sentative Pant name Date mailed to parties pg 12 Petit�on C91 Reasons for Decision: The petitioner's representative did present its case, using actual income and expenses.The property appraiser's office used reported income,There was a discrepancy between the actual income and the reported income to the state,which the petitioner could not explain.The petitioner did not submit the actual income to the property appraiser's office as requested within the required time frame,therefore it could not be considered as evidence,See Higgs V. Good.The petitioner's evidence regarding actual income was therefore not given consideration.The petitioner did request that the magistrate consider applying the 8h criteria adjustment to the property appraiser's estimate of value. Per testimony,the . m m prope�yappraiser did not apply the O cr�eriatotheirincomeappvoauh,specUloa||ystotingtheO criteria is not adjusted tothe income approach. Based on case law reviewed,the 8m criteria isonly applied if there has been an actual sale. Using the reported income,the property appraiser has derived an estimated value of$44,564,134.The property appraisers office did use a loaded cap rate of 9.4725%, this is substantially higher than the market cap rates provided by the petitioner.The petitioner has used a loaded cap rate of8.3896 supported by market data. | have reviewed the following case law, Higgs V. Good,Walt Disney Parks&Resort Us V. Singh and Turner V Tokai. it should be noted that in the Disney ResortV. Singh,the courts did accept the plaintiff's appraisal using the income analysis with no cost of sale adjustment.The evidence provided by the petitioner for the cap rate supported 7.5%(loaded D.3D96),the property appraisers office used B.4% (loaded 9.47Y4).The property appraiser's income used in the approach was derived by the state reported income,the expense ratio used by the property appraiser was higher than actual expense ratio provided bv the petitioner,the cap rate is also higher than that provided by the petitioner.While the property appraiser's testimony was that the income analysis does not warrant an8m criteria adjustment, itie apparent that the cap rate derived bythe property appraiser is higher than the market rates provided by the petitioner. In fact, if the market cap rate provided by the petitioner were used in the property appraisers income analysis, and the final indicated value adjusted 1596 for cost ofsale, the indicated just value would he$44.392.78.this io very close to actual just value. The property appraiser did not adjust the income approach to value for the 8 th criteria, however the cap rate may have been derived by using sales that were adjusted for the 8th criteria. No evidence was provided that stated it was or was not. |tdoes appear that the higher cap rate may bedue to the 8m criteria adjustment. Conclusion nfLaw: The petitioner's actual income was not provided in the required time frame,therefore per case law,it has not been given consideration. | have reviewed all pertinent case law. |n Higgs V.Good,the actual reported income provided by the petitioner cannot be considered,unless it is provided within the required time frame.The property appraiser does have the presumption of correctness,the property appraiser has provided supporting data and testimony to support its case.The petitioner has not overcome the presumption of correctness.The 8 1h criteria is not a requirement, it is one of the 8 considerations in deriving just value. Per Case Law(Disney Parks Q Resorts uaV Singh)the income analysis was not adjusted for the cost of sale. Case law did not disclose how the cap rates were derived. The property appraiser's income used in the approach was derived by the state reported income,the expense ratio used was slightly higher than actual reported by the petitioner,and the cap rate was pg13 higher than reported market cap rates provided by the petitioners. Based on the only evidence available, it appears that the higher cap rate is due to the consideration of the 8th criteria adjustment to the sales used to derive cap rates. Considering case law above, and considering the higher cap rate used by the property appraiser's office,the assessment is upheld. �e. 2 , pg 14 i DECISION OF THE VALUE ADJUSTMENT BOARD DR-485V R. 01/17 VALUE PETITION Rule 12D-16.002 F.A.C. MONROE County Eff.01/17 FLORIDA The actions below were taken on your petition. ❑✓ These actions are a recommendation only, not final ❑ These actions are a final decision of the VAB If you are not satisfied after you are notified of the final decision of the VAB, you have the right to file a lawsuit in circuit court to further contest your assessment. (See sections 193.155(8)(1), 194.036, 194.171(2), 196.151, and 197.2425, Florida Statutes.) Petition# C045 Parcel ID 00016410-00000 Petitioner name PARADISE INN HOSTEL LLC Property 819 Simonton Street Key West, FL 33040 The petitioner is: ✓❑ taxpayer of record ❑ taxpayer's address representative ❑ other, explain: Decision Summary EfDenied your petition ❑ Granted your petition ❑ Granted your petition in part Value Value from Before Board Action After Board Lines 1 and 4 must be completed TRIM Notice Value presented by property appraiser Action Rule 12D-9.02510,F.A.C. 1. Just value, required 6649649 2. Assessed or classified use value,* if applicable 3. Exempt value,*enter"0" if none 0 4. Taxable value,* required 6649649 *AII values entered should be county taxable values. School and other taxing authority values may differ. (Section 196.031(7),F.S.) Reasons for Decision Fill-in fields will expand, or add pages as needed. Findings of Fact Property appraiser did present its case using the income analysis to value.The property appraiser used actual income provided by he Dept Of Revenue.The petitioner did not provide actual income within the required time frame as requested. See attached. Conclusions of Law The property appraiser has proven its case, its presumption of correctness is upheld. By preponderance of the evidence,the assessment is upheld. By conclusion of law,the decision is being issued in order than any right the petitioner may have to bring an action in circuit court is not impaired. ❑✓ Recomm nde i gistrate Finding and conclusions above are rec mm ndations. Kevin Talbott I Signature, isKofstra Print name ate Signature,VAB clerk or special representative Print name Date If this is a recommended decision,the board will consider the recommended decision on at Address If the line above is blank, the board does not yet know the date, time, and place when the recommended decision will be considered. To find the information, please call (M)ZU-3SO or visit our website at ❑ Final Decision of the Value Adjustment Board Signature,chair,value adjustment board Print name Date of decision Signature,VAB clerk or representative Print name Date mailed to parties I pg 15 A J DECISION OF THE VALUE ADJUSTMENT BOARD VALUE PETITION C045-2019 Findings of Fact,cont. Property appraiser did present its case using the income analysis to value.The property appraiser used actual income provided by the Dept. Of Revenue.The petitioner did not provide actual income within the required time frame as requested.The property appraiser did prove its case. The petitioner did provide evidence, using actual income which was stated to include the adjacent property, as this income was not provided by the owner within the require time frame, by case law cannot be considered.The petitioner did agree with the property appraiser's estimate of value, however he did want the property appraiser to include the adjacent property which is 817 Simonton Street,which per petitioner is used as the office for the motel.The use of the adjacent property for the motel was not verified by property appraiser's office as it was not offered for evidence during the proper time frame.As this evidence was not provided in the required time frame it could not be considered at the hearing. I i pg 16 7 DECISION OF THE VALUE ADJUSTMENT BOARD R.01/17 r. e R. 1/17 VALUE PETITION ! Rule 12D-16.002 F.A.C. MONROE County Eff.01/17 FLORIDA The actions below were taken on your petition. ❑✓ These actions are a recommendation only, not final ❑ These actions are a final decision of the VAB If you are not satisfied after you are notified of the final decision of the VAB, you have the right to file a lawsuit in circuit court to further contest your assessment. (See sections 193.155(8)(1), 194.036,194.171(2), 196.151, and 197,2425, Florida Statutes.) Petition# R032-2019 ` Parcel ID 00005680-000000 Petitioner name Nyah Key West, LLC property 827 Fleming Street Key West, FL 33040 The petitioner is: ✓❑ taxpayer of record❑ taxpayer's address representative ❑ other, explain: Decision Summary ❑✓ Denied your petition ❑ Granted your petition ❑ Granted your petition in part Before Board Action Value Value from Value pre by property appraiser After Board presented Lines 1 and 4 must be completed TRIM Notice Rule sented12D-9 02510,F.A.C. Action 1. Just value, required 680349 2. Assessed or classified use value,* if applicable 658100 3. Exempt value,*enter"0" if none 0 4. Taxable value,* required 6380349 *All values entered should be county taxable values..School and other taxing authority values may differ.(Section 196.031(7),F.S.) Reasons for Decision Fill-in fields will expand, or add pages as needed. Findings of Fact See attached Conclusions of Law Petitioners income evidence was not given consideration as it was not provided prior to the required deadline. The property appraiser did provide evidence to prove its case,the petitioner evidence was not sufficient to overcome the property appraisers presumption of correctness. Based on the preponderance of the evidence the petition is denied. Re mmpobleVecislpn of Special Magistrate Finding and conclusions above are recommendations. Kevin Talbott 01/09/20 � Si ure, s i i e P2*ymn it name Date 1l to-doh Signature,VAB clerk or special representative Print name Date If this is a recommended decision, the board will consider the recommended decision on at Address If the line above is blank,the board does not ye kno a date, time, and place when the recommended decision will be `I considered. To find the information, please call k, ]�f or visit our website at ❑ Final Decision of the Value Adjustment Board Signature, chair,value adjustment board Print name Date of decision Signature,VAB clerk or representative Print name Date mailed to parties pg 17 i F - DECISION OF THE VALUE ADJUSTMENT BOARD VALUE PETITION R032-2019 Findings of Fact,cont. Property appraiser presented its case,considered all 8 criteria,just value was supported. Petitioner provided evidence that consisted of 9 comparable sales, 8 of which sold after the effective date of January 01, 2019,the 911 sale per property appraiser was located in an inferior area. The petitioner did not adjust the sales for any differences, he only derived a gross price per square foot.The gross price per square foot can be reliable in tract areas where all homes are similar on similar sized parcels, it can be very misleading in areas of custom homes that vary and are on varying sizes.The petitioner did not provide evidence to overcome the property appraisers presumption of correctness. i i i pg 18 DECISION OF THE VALUE ADJUSTMENT BOARD RR 485 VALUE PETITION Rule 12o-16.002 F.A.C. a Monroe `County Eff.01117 FLORIDA The actions below were taken on your petition. ❑✓ These actions are a recommendation only, not final ❑ These actions are a final decision of the VAB If you are not satisfied after you are notified of the final decision of the VAB, you have the right to file a lawsuit in circuit court to further contest your assessment. (See sections 193.155(8)(1), 194.036, 194.171(2), 196.151, and 197.2425, Florida Statutes. Petition # R033-2019 Parcel ID 00357370-000000 Petitioner name SANCHEZ-MEDINA Property 119200 2nd Ave Marathon, FL 33050 The petitioner is: ✓❑ taxpayer of record ❑ taxpayer's address representative ❑ other, explain: Decision Summary ❑✓ Denied your petition ❑ Granted your petition ❑ Granted your petition in part Value Value from Before Board Action After Board Lines 1 and 4 must be completed TRIM Notice Value presented by property appraiser Action Rule 12D-9.02510, F.A.C. 1. Just value, required 1,155,981.00 2. Assessed or classified use value,* if applicable 1,155,981.00 3. Exempt value,*enter"0" if none 0.00 4. Taxable value,* required 1,155,981.00 All values entered should be county taxable values. School and other taxing authority values may differ. (Section 196.031(7),F.S.) Reasons for Decision Fill-in fields will expand, or add pages as needed. Findings of Fact See attached Conclusions of Law The property appraiser has proven its case, its presumptin of correctness is upheld.By preponderance of the evidence,the assessment is upheld. By conclusion of law,the decision is being issued in order than any right the petitioner may have to bring an action in circuit court is not impaired. 0 R o d Decision of Special Magistrate Finding and conclusions above are recommendations. Kevin Talbott 01109120XP r ,atur special is to Print name Date I�W,M i .aaz Signature,VAB clerk or speci I representative Print name Date If this is a recommended decision, the board will consider the recommended decision on at Address If the line above is blank,the board does not yet know the date, time, and place when the recommended decision will be considered. To find the information, please call )2q2-3� or visit our website at ❑ Final Decision of the Value Adjustment Board Signature,chair, value adjustment board Print name Date of decision Signature,VAB clerk or representative Print name Date mailed to parties pg 19 T- I I i DECISION OF THE VALUE ADJUSTMENT BOARD VALUE PETITION R033-2019 Findings of Fact,cont. Property appraiser presented its case,considered all 8 criteria,just value was supported. Petitioner provided evidence that consisted of 3 comparable sales, 2 were not relevant or contained accurate information.One sale sold after the effective date of January 01,2019.One sale (84012th St) had a reported sales price of$1,120,000 on the petitioners grid,.which was incorrect,the property sold for $1,600,000.The property appraiser also used this sale in their sales grid, after adjustments it does support the just value.The petitioner did not adjust the sales for any differences, he only derived a gross price per square foot.The gross price per square foot can be reliable in tract areas where all homes are similar on similar sized parcels, it can be very misleading in areas of custom homes that vary and are on varying sizes.The petitioner did not provide evidence to overcome the property appraisers presumption of correctness. pg 20 DECISION OF THE VALUE ADJUSTMENT BOARD DR466VR.011117 VALUE PETITION Rule 120-16.002 FA.C. O.County Eff.01117 FLORIDA 'The"actions W16w;are taken on your petition. These actions area recommendation only,not final [I These actions area final decision of the VA15 If you are not satisfied after you are notified of the final decision of the VAB,you have the right to file a lawsuit j.in circuit court to further contest your assessment.(See sections 193.155(8)(1),194.036,194,171(2),196.151,and 197.2425, j! Florida Statutes) Pdtltl6n Parcel 115 iibti 06388390_000000 :1 Petitioner name. Property 160d—il-ire jn ,Joseph The petitioner is:R]taxpayer of-record[3 tbaxpayers address Layton, FL33001 representative p Decision 9 Denied your petition ..9,Granted 8.--W,6n 0 Granted yqq�petltlon In part.!Pr_ Ld your.0 114�0 _ Value Value from Before Board Action After Board Value presented by property appmlse� Lines 1 and 4 must be completed TRIM Notice Rt�.12D.9.0Q01,F Action 1.Just value, to uired "I q 247800 232 012. 3. If,none m :L Exe pt. u + A I -4.Taxable'val'u 1.7_@,*_rqquired 18 0 232.012. scht-tnait_hei FqxEg.qTh—qj1 .7,�irU9g,ffGY dift-1.88CO AWAU .-FAIV.— R66ii6hsFfor V6606rf Wi(Ofi Property appraiser did present Its case,the petitioner did present evidence showing the home was.96%damaged and unsafe as of June 08,2018.Based on the evidence the home was not salvageable and was In fact demolished early 2019.The petitioners evidence did overcome the property appraisers presumption of correctness. Evidence did support the home as not safe,see letter I h H&a submitted Into evidence In the required time frame. Conclusions of WW Based on preponderance of the evidence,the assessment his been reduced to land value and site value,$232,012.The Improvement value has been removed as It was not a s6fo/sbund Usable structure. !I Magistrate Finding pt�d conclusions above are recommendations, 4". Kevin Talbott 01114/2020 name K- Slj WMA Print name Dat If this is a recommended decision,the board will consider the recommended decision on., at Address If he line above Blank, board ddes t not Yef'kn'w the*date,time,and pliN wQn the;9Z'o nWi Mclsion will R considered.To find the Information,please call .or visit our=bslte at 1A, El Final Decision ilih�o Value Adjustment Board 919natu're,thdif,Ydlue'adjdMffi-0ht`b50 Ddtd ifd'- It Date mailed va pg 21 DECISION OF THE VALUE ADJUSTMENT BOARD DR-485V R.01/17 VALUE PETITION Rule 12D-16,002 F.A.C. MONROE_ 0.County Eff.01/17 FLO�tIDA The actions below were taken on your petition. ❑✓ These actions are a recommendation only, not final ❑ These actions are a final decision of the VAB If you are not satisfied after you are notified of the final decision of the VAB,.you have the right to file a lawsuit j in circuit court to further contest your assessment. (See sections 193.155(8)(1),194.036,194.171(2),196.151,and 197.2425, I. Florida,Statutes.., Petition# 1�053-2019 Parcel ID — 00329080-000000 Petitioner name Villa Pamela Partners Property 7820 Gulfstream Blvd The petitioner is: ✓❑ taxpayer of record❑taxpayer's address Marathon FL 33050 representative i. ❑.other,_ex la.irt: Decision Summary l3enied your petition [ Granted your petition ❑ Granted your petition in part Value Value from ; Before Board Action After Board 1 Value presented by property appraiser Lines 1 and 4 must be completed TRIM Notice Action Rule 12D-9.02510 F.A.C. 1. Just value,required i 993,703 2.Assessed or'dassified use value,*if applicable 3. Exempt value,`enter"0" if none 0 4. Taxable value,*required 993703 Af(:values entered should be coup.,School and ot�ier taftir ;authbri ,watue ;may difFef�$evdon,196.031 ,FS i. Reasons for Decision Fill m_fieids wul expand,or add pages as needed. i'Findings of Fact Property appraiser did present Its case,the petitioner did present evidence that consisted of 17 sales reflecting the price per square foot,the price per site and the price per room.This evidence does not take Into account any of the differences related to the properties,le,condition,quality,location,view,GLA,amenities,etc.A gross price per square foot can be misleading in areas where there are custom.homes that vary widely.The petitioners evidence did not overcome the property appraisers presumption of - -- Conclusions of Law Based on preponderance of the evidence,the assessment has been upheld. The property appraiser did prove its case,the petitioner did not attend the hearing the evidence provided was not sufficient to overcome the property appraisers presumption of correctness. ,✓(-] Re; tm, e e of'Special Magistrate Finding and conclusions above are recommendations. Kevin Talbott 01/14/2020 ;Sig .,- .�s _al, 9islra�,��►-�'�f.� _ : ..... . me _ Print hAr - D3t"" I_a�e�0. av►e.�IL Signature,VAB clerk or special representative Print?name :p8f If this is a recommended decision,the board will consider the recommended decision on. at Address _:... . If the line above is blank,the board does not yet know the date time,and place when the recommended decision wilt be considered.To find the information, please call/aQ 2� or visit our website at ❑ Final Decision of the Value Adjustment Board Signature,chair,value a4pstiloot board Print'nari e" Date of decision— " Sf tlatUie.VA 'clerk*.or re XeSetlta'tive - Print name Date ihalled to .aloes pg 22 R053 Finding of Fact: Property appraiser did present its case,the petitioner did present evidence that consisted of 17 sales reflecting the price per square foot,the price per site and the price per room.This evidence does not take into account any of the differences related to the properties, ie, condition, quality, location, view, GLA, amenities, etc. A gross price per square foot can be misleading in areas where there are custom homes that vary widely.The petitioners evidence did not overcome the property appraisers presumption of correctness. pg 23 DECISION OF THE VALUE ADJUSTMENT BOARD DR-485V R.01117 VALUE PETITION Rule 12D-16,002 I F.A.C. MONFiOE D,County err.olin fLORIDA . : _ The actions below were taken on your petition. ❑✓ These actions are a recommendation only, not final ❑ These actions are a final decision of the VAB If you are not satisfied after you are notified of the final decision of the VAB, you have the right,to file a lawsuit in circuit court to further contest your assessment. (See sections 193.155(8)(1),194.036, 194.171(2),196.151,and 197.2425,' Petition# R025-2019 -parcel 1D 00105570-000006 Petitioner name t7atite seal Property 90 Tingley Lane The petitioner is: taicpajer of record❑ taxpayer's address Marathon, FL 33050 representative ❑.other,explain: I Decision Summary ' Delied your petition ❑ Granted your petition ❑ Granted your petition in part . Before Board Action Value Value from After Board Lines 1 and 4 must be completed TRIM Notice Value presented by property appraiser Action _--: - .. Rule 12D-9.025 10,F.A.C. 1,.Just value, required 2,646,458 2 Assessed or classified"use value,*if applicable Exempt value,*erite�"0`' if none 4.Taxable value," required 2646458 *Ali;uaiues entered should be cunt';taxable values,School and other taxi" :authbfi;'value_s ma iiiff"er'Section 1960317 .Reasons:for Decision _ Fill m'Felds will expand,or add panes as needed: i Findings o Fact Property appraiser did present its case,the property appralser provided numerous sales along with a cost approach supporting the just value.The property appraiser did meet all 8 criteria.The petitioner did provide three sales that were also used by the property appraiser,the sales were adjusted differently than the property appraiser,no support or data was made available that would overcome the presumption of correctness: . . Conclusions of Law By preponderance of the evidnee the assessment is upheld.The petitioner did not attend the hearing,the evidence was considered but was not sufficient to overcome the presumtlon of correctness. i RAC men Do]s 'n of Special Magistrate Finding and conclusions above are recommendations Kevin Talbott 01/14/2020 i :'Sigh , Qeci is.' to - Wnt name _.._Dat _. 01 .�l ��o 3t�neture VAB'- 1'e?k or'special representative Print.name Date If this is a recommended decision,the board will consider the recommended decision on,, at Address If the line above is blank,the board does not yet kno the dafe;tlrne,and place when the recommended decision will be considered.To find the information, please call 2 2- or visit our website at. C] Final Decision of the Value Adjustment Board Stute,chair,value adjustment board F?rinf name - ..- Date df decision l�na S{ Nature„VAB clerk or[$ resenfatfves, Print:name t7aie:malted to `►arties. pg 24 DECISION OF THE VALUE ADJUSTMENT BOARD DR-485 n R.01/17 VALUE PETITION Rule 12D-16.002 County F.A.C. F� ! OR ,MONRO�. __ Q err,01/17 IDA The actions below were taken on your petition. ❑✓ These actions are a recommendation only, not final ❑ These actions are a final decision of the VAB If you are not satisfied after you are notified of the final decision of the VAB, you have the right to file a lawsuit in circuit court to further contest your assessment. (See sections 193,155(8)(1),194,036,194.171(2),196.151,and 197.2425,j ' Flgrida Statutes... .. _ ' Petition# R040-2019 Parcel ID -00490846-000000 j .. ........ ... Petitioner name. O SKEYS'ELC Property 28 Sunset Road The petitioner is; ✓❑ taxpayer'.of., y old❑ taxpayer's address Key Largo, FL 33037 representative ❑ other, explain:._ Decision Summary ,Denied your petition t Granted your petition ❑ Granted your petition in part Value Before Board Action i Value from Value presented by property appraiser i After Board Lines 1 and 4 must be completed TRIM Notice Rule 12D-9,025. Action 1Q 1. Just value, required 1664881 2. Assessed or classified use value,* if applicable' '; 3. Exempt value,'`enter"0" if none 0 4.Taxable value,` required 1664881 - 'All values entered should be coup .taxable values.School and other kaxin authori .values ma ,differ Sectlori 196:031 ;F. Reasons for Decision Fill-in. fields will'expand,.or add pages es needed., Findings of Fact - Petitioner did not attend the hearing,did not send evidence to the clerk to be considered,did not stamp the box on the form that they would not attend the hearing but would like evidence considered.The petitioner did not show good cause for continuation. Conclusions of Law Relief is denied,decision is being issued in order that any right the petitioner may have to bring an action in circuit is not Impaired, correctness. Re: me dl :Ci of Special Magistrate Finding and conclusions above are recommendations. _ _ Kevin Talbott 01/14/2020 Ig a 1. :rtala Strati Print name - Dat, igaatuce,VAW'd `k,or speriial rsptasefitatiue'. Print name [Yale. If this is a recommended decision,the board will consider the recommended decision on at Address If the line above is blank,the board does not yet know the date,time; anti-place when the recommended deasion will be considered.To find the information,please call��05�242- 0. or visit our website at. __ ❑ Final Decision of the Value Adjustment Board igriature,chair,vafue'adjusttrielat-board -Print name Date of dedislon Sfi atiixe.VA.B clerk or representative Print name Date mailed to'i?4mos pg 25 DECISION OF THE VALUE ADJUSTMENT BOARD R.01/17 1/17 VALUE PETITION Rule 12D-16.002 F.A.C. MONROE G County Eff.01/17 FLORIDA The actions below were taken on your petition. ✓❑ These actions are a recommendation only, not final ❑ These actions are a final decision of the VAB If you are not satisfied after you are notified of the final decision of the VAB, you have the right to file a lawsuit in circuit court to further contest your assessment. (See sections 193.155(8)(1),194.036, 194.171(2),196.151,and 197.2425, ' Florida Statutes. _i Petition# _-:_ R019-2019 ___ __.. . .._,.. - _..-_ :. Parcel fD"� 00011870 000000 _ _. _ r Petitioner name -National-.Realty Ltd. Property 709 Bakers Lane The petitioner is: ✓❑ taxpayer of record❑ taxpayer's address Key West, FL 33040 representative ❑other,explain: _ Decision Summary IJenied your petition ] Granted your petition ❑ Granted your petition in part _ ... Value ; Value from -Before Board Action After Board Lines 1 and 4 must be completed TRIM Notice { value presented by property appraiser Action ..:..-__Rule 12D-9.02510. F.A.C. 1 Just value,.required _ 338782 2 Assessed or classified use,value,*-If appllcable [_ 3.,Exempt value,*enter"0"_if none.._- _ i o 4 Taxable value,* required 1338782 I;wa ues-entered should be couhf faxalile valises Scho6tand oilier ta�tIfI aUtftor"i.' vafues:ms tlififer;Ssctior 196.031 ;'F S, _ _ Reasons for Decision _. - _ -Fill-in-field.s will_ex and, or add pages as needed., Findings of Fact Petitioner did not attend the hearing,did not send evidence to the clerk to be considered,did not stamp the box on the form that they would not attend the hearing but would like evidence considered.The petitioner did not show good cause for continuation. Conclusions of Law j Relief Is denied,decision is being issued in order that any right the petitioner may have to bring an action in circuit is not Impaired,, correctness. ❑"Itec df le.,47of Special _ - Magistrate Finding and conclusions above are recommendations: Kevin Talbott 0 1/1 412020 Sign p g stirs Print name at a A. �-cL ew��_ lR" D�0 i nature VAB tilerk or s ecialre resentative Print name Date If this is a recommended decision,the board will consider the recommended decision on .,at.- Address . . . -: If the line above is blank the board does not yet know the date time,and place when the recommended decision will`be considered.To find the information, please call,f31)_;*2g2•; i : or visit our website at. - ❑ Final Decision of the Value Adjustment Board Sl jhx e,chair,-value adjustment board Print name Date bl.decision ,Si atue>VAB'clerk or:ce resetabve""' P.,rintaianQ_ 'Date mailed to par ies pg 26 DECISION OF THE VALUE ADJUSTMENT BOARD DR-48 R.O'1/1717 VALUE PETITION Rule 12D-16.002 11in F.A.C. MONROE__ _, O.Couhty ErC01117 FLORIDA _.. i The actions below were taken on your petition. ' ❑ These actions are a recommendation only, not final ❑ These actions are a final decision of the VAB If you are not satisfied after you are notified of the final decision of the VAB, you have the right to file a lawsuit in circuit court to further contest your assessment. (See sections 193.155(8)(1),194,036, 194.171(2), 196.151,and 197.2425,, Florida Statutes... _ Petition# C094 Parcel.ID _.00487310-000000-.... Petitioner:narime s233o Overseas Hwy LLC Property`92330 Overseas Hwy Key Lrgo,FL 33070 Y, The petitioner is: Ll�j taxpayer of record❑ taxpayer's address representative j ❑other,ex .lain;- _ I :Decision Summary '0.Denied your petition ❑ Granted your petition ❑ Granted your.petition in part _ .:. . ... Value:presented by property appraiser Lines 1 and 4 must be completed Before Board Action Value Value from After Board TRIM Notice Action r ...... Rule 12D.9.02510 F.A.C: 1 Just value,required 2218683 _ - 2 Assessed or ctassifled use value,* if applicable' 3 Exempt value,*enter"ui if none 4 Taxable value,* required .n.,._: _ .,_.._. 2218683 *Ail values ente--red should be coon taxable values.Schbol'and oilier taxin`.auttiorit":values ma ,differ ,Se�tigrt 196 431 7,:F.S ReaQns fOr.,Decislon Fill-infields will expand or add pages as needed. Findings of Fact - Petitioner did not attend the hearing,did not send evidence to the clerk to be considered;did not stamp the box on the form that they would not attend the hearing but would like evidence considered:The petitioner did not show goo.d cause for continuation. Relief is denied,decision is being issued in order that any right the petitioner may have to bring an action in circuit is not impaired,; orr►m ed. ion.of_S,.eelal_Magistrate Finding and conclusions above are recommendations. _...: . Kevin Talbott 01/14/2020 Sia ..,.�s..:Cal, aail ate raw" lot Signature,VAS clerk or special 1ePfe etrltatiue`s_ Print name pate If this is a recommended decision,the board will consider the recommended decision on at, Address If the line above is'blank,the board does not yefknow%the date time;and place when the recommended decision will be considered.To find the information, please callU5,109 or visit our website at _ ❑ Final_Decision.of the Value Adjustment Board 5igilatwte,Chair,`value adjustrn'ent> ;.' Print name Date-of'decision Sl suture,VAl3:ceric or r ,reser%ta. ve: print name Dane rfjAited to pg 27 DECISION OF THE VALUE ADJUSTMENT BOARD DR-485v R.01/17 + VALUE PETITION Rule 12D-16.002 F.A.C. MOLAR. . ._ O C Eft 01/17 FLOR16A nt The actions below were taken on your petition. ❑✓ These actions are a recommendation only, not final ❑ These actions are a final decision of the VAB If you are not satisfied after you are notified of the final decision of the VAB,you have the right to file a lawsuit in circuit court to further contest your assessment. (See sections 193.155(8)(1),194.036, 194.171(2),196.151,and 197.2425,' Petition# C095 Parcel'ID _. 00479170-000000 Summit Tavernier LLC Petitioner name - _ ' Property 200 Florida Ave ' The petitioner is;' ✓❑faxpayer of record❑ taxpayer's address Tavernier, FL 33070 representative ❑.other,ex lain;. Decision.'Summary ✓❑ Denied your petition ❑ Granted your petition 7] Grarited your petition in part Before Board Action Value Value from After Board Lines 1 and 4 must be completed TRIM Notice Value presented:by property appraiser Action Rule 12D-9.025,10 F.A.C. 1..Just value, required 4481 684 2..Assessed or classified use value,*if applicable. 3. Ezempf value;*enter"0"if none 0 4. Taxable value,* required 4481684 `All values enteredahould lie coui ;Taxable values.School and other taxltl ;authors';ualues+iris .differ: Section 196.Q31,, ,F;S` •. , - - --- _ -. Reasons for Decision - Fill-in fields wdl expand;or add pages ofas needed:.' _-Pact-- . Flndings Petitioner did not attend the hearing,did not send evidence to the clerk to be considered,did not stamp the box on the form that they would not attend the hearing but would like evidence considered.The petitioner did not show good cause for continuation Conclusions of Law Relief is denied,decision Is being Issued in order that any right the petitioner may have to bring an action in circuit Is not impaired. Reco eh son of Special Magistrate Finding and conclusions above are recommendations. Kevin Talbott 01/14/2020 . ignat •`specia, agistrate :- Print name <wie-la G 44A,e.- t.2o�17 Sl nature,if iCl,Qrk•or pecia►;representative Print name slate If this is a recommended decision,the board will consider the recommended decision on at. Address If the line above'is blank,-the board does not ye ?k"nn t e date;time and place when the�ecoriimended decision will be considered.To find the information, please call. f r visit our website at Final- Decision of the Value Mi4stment Board S gnatute,chair,value adjustment board Hilt Date of decision^ Si re,VAB clerk or're:' Date if alletj.to, ar3tEls pg 28 DECISION OF THE VALUE ADJUSTMENT BOARD R o8ii rdd VALUE PETITION Rule 12D-16.002 F.A.C. MONROE _ County eff.01r17 FLORIDA i The actions below were taken on your petition. ❑✓ These actions are a recommendation only, not final ❑ These actions are a final decision of the VAB If you are not satisfied after you are notified of the final decision of the VAB, you have the right to file a lawsuit in circuit court to further contest your assessment. (See sections 193.155(8)(1),194.036, 194,171(2),196.151,and 197.2425, Florida Statutes_..- Petition# . R010-2019 Parcel ID Petitioner name 4ulio-C&Anna A Cap; Property 620 Island Dr y The petitioner is: ✓❑-taxpayer of record ❑ taxpayer's address Key Largo, FL 33037 representative ❑other,explain: 1. ' Decision Summary ❑✓ Denied your petition ❑ Granted your petition ❑ Granted your petition in part Before Board Action r . Value Value from property After Board Value presented by prope appraiser. Lines 1 and 4 must be completed TRIM Notice Action Rule 12D-9 02510 F.A.C. 1,.Just value .re uired_ 1461801 2. Assessed or classified use value,*.ifapplicable - ,' 3 Exempt value,`enter"0" if none 0 I 4 Taxable value,' required 1461801 *All values ente'reif should be Ceulti bk6ble values Schooland other taxing 60 idd vajues ma ,diffef.,Sect`iotS 196.0.31 _.Reasons for.DeCiSIOn Fill-in fields will expand,or add,pages as needed. Findings of Fact - Petitioner did not attend the hearing,did send"evidence to the clerk to be considered,the evidence however consisted of just one sale,per the property appraiser the one sale is not comparable to the subject,it Is canal front,inferior to the subect,It has 50%of the : lot size.627 Island Dr sold for$1,620,000 on 08/18.The#property appraiser did present its case,they did provide numerous sales, trendline modeling and a cost`approach..The property appraiser did prove its case.with the_data provided Conclusions of Law By preponderance of the evidence the petition Is denied.The assessment Is upheld.The property appraiser has maintained its presumption of correctness. ReG tY18 ecision of Special Magistrate Finding and conclusions above are recommendations. _ _.. Kevin Talbott 01/16/2020 Sl .. Wm gi5 ,ate .... -`- ` °- Print name -._:_. ._ . _: - ,Qa/te• - Wafture,VAB:clerk or special representative Print name t?atei If this is a recommended decision,the board will consider the recommended decision on. at Address-----._ If the line above is blank,'the board does not yet know the d ta,time,and-place when the recommended decision will be considered.To find the information, please call �5'2�12�. sD_- or visit our website at __. - - ❑ Final Decision of the Value Adjustment Board SlghatuFe,chair,value adjustme .bOs6d Print name Date"0f decir 0 nti n 51 hGture;VAB.clerk o[_re reseTitatfye_ Print name Date mailgd f0 patties{ pg 29 DECISION OF THE VALUE ADJUSTMENT BOARD DR-485V e R.01117 VALUE PETITION Rule 1213-16.002 F.A.C. MONROE .County eff.01/17 FLORIDA T e actions below were taken on your petition, [�These actions are a recommendation only, not final ❑ These actions are a final decision of the VAB If you are not satisfied after you are notified of the final decision of the VAB, you have the right to file a lawsuit In circuit court.to further contest your assessment. (See sections 193.155(8)(1),194.036,194.171(2), 196.151,and 197.2425, Florida Statutes: Petition# R057 Parcel ID 00396750-00000 Petitioner name_Rebecca Barthet _ .Property 105 Columbus Dr The petitioner is: ✓❑ taxpayer of record❑ taxpayer's address Lower Matecumbe, FL representative ex Decision Summary ❑✓ Denied yoW.petition ❑ Granted your petition ❑ Granted your petition in part Value Value from Before Board Action After Board Lines 1 and 4 must be completed TRIM Notice ,Varna presented by property apptatse` _._-.. Rule_12Dr9 Q2510 F.A.C. Action 1. Just value, required 1643661 2.Assessed or classified use value,* if applicable i I: :; 3. Exempt v_alue,*enter"0"if none _ _. - - 4.Taxable value,*required 1643661 entSi ._All values ered should be t ours ',taxable values Schoo sand othdr#axiil- authoilA 6alues.ma differ Sectlon 196A31 7 IF _. Reason$f6r-:Ded1slon Filt in fields will expand,or add page$as needed 'Findings of Fact Property appraiser did present its case,the property appraiser provided numerous.sales,along with statistical modeling,and a cost approach,the property appraiser did meet-all 8'criteria.The petitioner did provide-comparale assessment analysis,according to the property appraisers the differences were related to economies:of scale and boating/dock:The subject property does.have a dock. Coriclusions of Law By preponderance of the evidence the assessment is upheld.The petitioners evidence did not overcom the presumption of correctness.The assessment variations were explained by the property appraiser,the petition is denied. eo end ec,�s!on of Special_Magistrate Finding and conclusions above are recommendations. :, :. . - `Kevin Talbott 01/16/2020 Siga . r17 Print name _ -Date _. P4w,�la Signatore `A$`tte k'oe special.representaLve Print name - Date �. . If this is a recommended decision,the board will consider the recommended decision on; . - at, Address If the line above is blank, the board does not ye know the-date,time, and place when the recommended decision will be considered.To find the information, please ca or visit our website at _. . ❑ Final Decision of the Value Ad,ustment Board 51000tr Vie,chair;value adjustment board Print name Date ofdeotstoW Si r!atUre,,t/AS;: eek'or,,t.e resentative ,Pnnt name _ ...Date mailed to;parties pg 30 DECISION OF THE VALUE ADJUSTMENT BOARD DR=485V R..l)1l.17 VALUE PETITION Rule.120-15.002 F.A.d. FLORID MONROE. . ._.____ County Eff.ou1 A _ _ _ The actions below were taken on your petition::. i,j These actions are a recommendation only, not final ❑ These actions are a final decision of the VAB i T If you are not satisfied after you are notified of the final decision of the VAB, you have the right to file a lawsuit ,in circuit court to further contest your assessment. (See sections 193.155(8)(1), 194.036, 194.171(2), 196.151, and 197.2425,' i,Florida Statutes)-, j Petition# - .r R020-2018 Parcel ID 00480113-000700 Petitioner name Pennell Famil 'Parthers _ Property 226 Bristol,Ct Key Largo, FL The petitioner is: ✓❑ taxpayer of record❑ taxpayer's address representative ❑ other ex .lain:.. - Decision Summary ❑✓ Denied your petition [] Granted your petition ❑ Granted your petition in part Before Board Action After Board Value Value from i Value presented by property appraiser Lines 1 and 4 must be completed TRIM Notice Rule.12D-9.925,10 F.A.C.. .i Action 1.,Just value, required 1013017 2'. Assessed'or classified use Jalue,* if applicable[' 3. Exempt value," enter"0'if none :., . ... _. o 4. Taxable value,"required 1013017 ,.ALI values:entered should be count;taxable values.School and other taxing authority values may differ (Section 196.031(7 F S.) Reasons for RsCtSton _ _ Fill.in fields will,expand,or add pages as,.needed:. . Findings of Fact Petitioner did not attend the hearing,did not send evidence to the clerk to be considered,did not stamp the box on the form that they would not attend the hearing but would like evidence considered.The petitioner did not show good cause for continuation. i Conclusions of Law Relief is denied,decision is being issued In order that any right the petitioner may have to bring an action In circuit Is not Impaired. ,1 --- Red om elr piston of Special Magistrate Finding and conclusions above are recommendations,:_ - - Kevin Talbott —01/14%2020 S�gnatur ;Spec aI gtstra_ //II /Print name edial re t serative Print name Date Signature,VA clerk or sp' ' rep If this is a recommended decision, the board will consider the recommended decision on Address.. ;, .._. . ._ If the line above is blank,the board does not yet know the date.,time, and place when the recommended decision will'pe considered. To find the information, please call or visit our website at Final.Decision of the.Value Adjustment Board Signature,chair;value adjustment board. Print nameate,pf.decisQrr St neture;N clink or Top.5drltative. Print name" (Tate mailed to aloes _er 'I pg 31 DECISION OF THE VALUE ADJUSTMENT BOARD R. 1/17 0 i R. 1/17 VALUE PETITION Rule 1213-16.002 F.A.C. MON_.ROE _ ., G County Err,01/17 FLORIDA The actions below were taken on your petltion• i 0 These actions are a'recommendation only, not final ❑ Th,ese actions are a final decision of the VAB ii If you are not satisfied after you are notified:of the final decision of the VAB, you have the right to fie a lawsuit 4 in.circuit court to.fu"rther contest your assessment. (See sections 193.155(8)(1),194A36;194.171(2);196.151,and 197.2425; i,j Petition# R014-2020 Parcel ID 0038960-000000 l Laurie$�Richard Manning _ _ Petitioner name g Property 25t"i Sunset Road j The petitioner is: ❑✓ taxpayer of record❑ taxpayer's F address Lower Matecumbe Key, FL representative O'.other►,ex• lakt'.r:; U 11 Decision Summary ❑✓ Denied your petition ❑ Granted your petition ❑ Granted your petition in part it ,..Before Board Action --- , Value Value from After Board j ;, Value presented by properly appraiser, Lines 1 and 4 must be completed TRIM Notice Action 1_._: Rule 12D-9.02510 F.A.C. 1 Just value, required 936223' 2.Assessed or classified use value,* if applicable 3 Exempt value,*enter' 0 43 Taxable value,` required 936223 *All values enteredsfioultl be counvt6xable values School and other taxis :au,hori values ma -_differ.$e t pn 196..0317.,F.S -- 17eaSOnS_for decision Fill-infields will expand;i r add.P01*s as-needed _; Findings of Fact Petitioner did attend the hearing,did provide evidence refecting adjacent property owners assessements.The petitioner also provided sales that were not adjusted to the subject.The sales data was just public record data,not sufficent to overcome the property appraisers presumption of correctness.The property appraiser did explain the differences in the assessed values versus the neighbors.The property appraiser did provide evidence supporting the just value ..:. .... ... :. Conclusions Of Law By preponderance of the evidence the assessment is upheld.The property appraiser did prove its case. ✓❑ ec tit Decision of S Cial Magistrate- Finding and conclusions above are recommendations Kevin Talbott 01/16/2020 Q , Sid ' s lal K,�;�,,,, Printanie- Date, Sighatufe VA l B cerk or special ttipte nFs •, Print name Date If this is a recommended decision,the board will consider the recommended decision on Address — If the line above is blank,the board does nofye kno'-th date time, and-placethe when recommended decision will be considered.To find the information, please call "13� � or visit our website at _ ❑ Final Decision of the Value Adjustment Board f Signature,;cit lr;value adjustment board Print name "` Date bFdeclek Si 2fute.VAB-clerKq[ :_ resertfeBUe.___: Print name Date �,i�111e5r malled to pg 32 DR-485V DECISION OF THE VALUE ADJUSTMENT BOARD R 01/17 VALUE PETITION RWe 12D-16.002 F.A.C. Monroe County Effi 01117 FLORID -—— -- -------- .........The actions below were taken on your petition., Z These actions are a recommendation only, not final These actions are a final decision of the VAB If you are not satisfied after you are notified of the final decision of the VAB, you have the right to file a lawsuit in circuit court to further contest your assessment. (See sections 191155(8)(1), 194,036, 194.171(2), 196,151,and 197.2425, Florida .......... Petition # R013-2019 Parcel ID 00419350-000000 ................ ...........--.......... .......... .......... ...... Petitioner name Steven Schreir- Property 350 Butionwood Bright Lane address PK The petitioner is, El taxpayer of record Z taxpayer's representative El otLere2�p!wq: ............ ............. ....................................... ......................................................................... .................. ............ ..........---............ Decision Summary El Denied your petition n Granted your petition Granted your petition in part El Before Board Action Value Value from After Board Lines 1 and 4 must be completed TRIM Notice VaWe presented by propefty appraiser Action Rule 12D--9.Q2�C1gEA.C,_._ ............---........... ............................ ...... ......... .......................... ....... 1. Just value, required $3,400,392 ............. .......................... ............ ........... ...... 2. Assessed or classified use value,* if applicable ............ ... ..... ....... ....... 3. Exempt value,* . enter"0" if none 0 ................ 4. Taxable value,* required *All values entered should be couqkt�Lxab le �lr�gjutho ty KL�4t�, School and other taxin _IL_.values.may differ, ton196,031 7 FS. ................ ............... ...... .............. Reasons for Decision Rfl-in fields wiH expand, oir add pages as needed, Findings of Fact vf+t-e CA Ur r4je44-*4 vl�s evf e-j o�e -ttc 4AVI Hwu?,.Ala 44+W A A if *emk Ow-I e r Ad 04--f-d-V k VAJ ttkial CA, (A*,+7AC4rf q,4-)CIA-IL(L.LAXI u F4*., ,a t -a -C ........................ VJ-e4,t yx� c6ol/f, 4 -U 40 ........... ........ onclusions of Law VPk'c�ldl 7 47,>iz*e-j 4� JO�CAXACJ "A '� )e aywile-j, I dM CW r, _C Recomm ed............... isi Special Magistrate Finding and conclusions above are recommendations. ... Kevin Talbott 01061020 Signature, spe i gi t Pr°int narne Date S 106.2020 .._..�yI�Abrams 0 Signature" VAB clerk or aped representative Print name Date If this is a recommended d cision, the board will consider the recommended decision on at Address If the line above is blank, the board does not yet know the date, time, and place when the recommended decision will be considered. To find the information, please call 305-292-3550 or vlsft our webs4e, at .........................-....................... Final Decision of the Value Adjustment Board ........... ................. .......... 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U] a\ •• Z Z > 0 o f \\\\\\\\\\\\ z z 124 H �o0 OH m W 0M d� lzt nM l - HM00000 p p Q O N H El Q Pi O El W N N N rl O N N rl rl rl rl rl CT4 (T4 W El Q W fY1 U E El m\\\\\\\\\\\\ U w a \ � mrrrrmmm00000a a a a w Cz7ww W 0 El QQ OQ t�0000000r1 -1-1-1 -1 9 9 x p 9 H W U O 0 r� U o El U)QEl U � U) El a w w n 0 o 0 0 0 0 0 0 pg 36 Item 6a CER"'riII III°,111CA11111101114 OF m" III IIII ).11 J,S7ll� i 111 I ur a ,,,, �� I11IIIG) 488 R. ND I '193. m M IIlodda Statutes Rdle 11 16.002 l V 111 ir,lm miuiiiuYiidf for 'N:IC ura Cloide FLORIDA „rox IREIII' eemr i i _tm etue d� twmert lew It � wmmrol OUll°mt , w� �P weoftt eeeeeemmmewmlt Ell g t,wel w t)y tlhms Del aw wnewnt of Ilf:;te iu iiu,1eH, le iffi .e t m ul all�tm iu°ii mrmg'e relqUreld bysectilloin 11914.1032, FS have bele,im Ilhmellf ' armi t tllhme' elIt e AdJuStRient Birmird pe Satiefled that.the hieckclliru °' C.„u� ..� Real Property Tangible Il emr nw pwrc)llt�emrlt assessirnient for our, county iinclit.ildlec edlll property en liimrmtomotion ireqUireld by t le teltu„mtee of the State It F:::'iloddia aind the mre ,m„mliimrorne°mte and regulatilairts of the I epew°tmrner'It of Re ein em mrm Ibedhmellft'ofllhme qj-,gllreboardl, IV cmirfli tljhatweIlhme w ordoirecitlils wirtifficatioini 'to be lattached as pail of tihe meeee mrnent r llll, °"IrIlhm e mr llllll PI III e'il a in,11 a II ei this a th ow i �elllliim� m�� t, the I mr�m, em m�� w� em ui�uw � �mwrut � Itllhue stet � tlhm i�� iun, ,� letiiimryml� °'�'llhm mi° em�°, �et�llw°�� im'�mmr �Illi� het tt^m i �, �� N'° �u�gl � � � i�wiJlt,w ullllll tiu�uliiiw�j Its III Iti�°�� m ttmwtll utet llbe tio eU tamxdble l mr 111 e mumrmdeur the Illem m rIlh-me fnliiowm jurmg IrWIUM% *' air m mr a t It ro tllhmie blest of our knowledge: ge: _. t Taxdlf,Ae value t" �,' „�nl mrleel �mw llt ew,° ilt��e ple Imr�� mlell w lem , e µeee�imisnt mr MINI ee sZitte ,,,,,�,,,,,� t ngli P�,m the Diu° Ilem ....elpmr,elPieeir t Itllf°me m�ellpmuum� P 2. Net m mrml .wiun to ellh�llbe e�tu,�e idi t e�r;tlil mane t'Itllf°mie It,ii ewr t�„ g ��, eellf�,mllle elll ��mt m ... .._—__..._�„_.. i mrt teiu�mgm�llh)J II' m� Onal m � emV e e�meew mewrmt mr IVlll liimru w ur tJl,n all m��h inges mu.g t action of tllfine velllu,mm adjustirniant hm mr 55 t i w un * Illllf values &1litallred klhot.ildIIbG m„murmil tam „Il,:,4e veluuee„ 1, lidodll arsid otVii1eirbqx1rig euthodit values my Ifift r. i .... __._ .a ......... min, ur�etmu ire ChWiir� elllue tin„metwwmi int. Board �� ....�,�Date Continued on page 2 pg 37 of this Value Adjuslilitment Board 1DR488 R. 1 2M9 13me 2 cif 2 PROCEDURES mlrr a IFtiolll Year I he value alicillushiient Iboard I?,% iiE t tt,iii iirw.jiulirerneats Ibelow. Chwk 6111 that appyl,, Tll,,iie boarxi: ..............---...........--'.. ........ ............................... rzvoiowed Ittie pre?teadng checkilat firi C11"wip ter ,121),9, Florida Administrative i Tcmik 6111 acfiouns rep,orWJ by 9I in, VAB i or,the liegail cmuf'118611 to oomply width thia checkilst ........... .............. ......... ........... 2. Veirifledthe cjivaljIffj(,%aU0ns ofispeclial ma gist rates, firticludIng if specAal Dep wrtirneriit's trair-drig .................. .................. m. El 3. Based 11fieseWchion of spiedial irriagistrates solely on pippier quallflicAti6ne and the pimpelly qp1pr8l11sq,�-, ft not Influence, the selectlort c:ff specAal Imagilgil,,ates ................ ................... ......... ... .................................................... 4. Cori6iiidered only 1pieffbionsfiled bythie ideadline orfburidlbD have goo:d irmiuselforflifirig late, .................—'-........-............... ........... Ii.d all meedn9;,jfi as raqU� on 2,86 01,1 11, 11::T111& . ................. ............................... ................ ❑ Did not consider ex parte comimurfleations unless all jpmrtles were nofiffed and 6ilbwed tO object lo or address thie ............... —-—----- ................ .................. ..................... Riil.Mewedl and co,nsidered 6111 Iliefifiloii'm ins required,ii, unless wfthidiri cmr,set,JW Ibq'thin, petIft'jo urns er. ...................-....E] .........18. Eirtsiured that all id,ecislons loontalned 111fie irequitireld fin ctirligs&fact auriid conclusloris of law ................. ............ 91 . Allowed'Ithe oplivrtunity'ruir pubIlic ccmurnerllt at the imaefings wivre IUD irecoulmmmibid deMISIong& SPecial magistmtaswere considered orbow%l diii'is wereadopted. .......... ............ ........——--------',.......... ................. 110. Addressed all coq�,,gajrft Of the provisiorts�af Chapit'e'r 1914, 11:3,iaft Statutes, artid rule Chapter 12D-91,, IF A.G., that womiR calleflo,the board's aftention. ...................... A111 i irrembem and the board's legal cour-tsel I'mave read ItHs ceii,tlficatlw�j. I hie Ibo umust submit oLMu t cartificatiorrilb die K)qjpartment,of Reveill,lius t mfo r Irk publisties the notim.., ofthe And Ings aind 11"Raults miquived by seciffliort 1194.037,F F.S. Din II ielliaff of th rdfil' lule aid justri-mirit imaird I cortify that the g.-mbove sIll ateir, ents are It rue and that III board has uimist imill th uruquiurerrients �n Ctimpter 194, and Department iivles. After all Illyeaidings have been 11-iield, the board �sh,all i airt assessrnm,m;intrdll or Ipart of eir,m assessrinent roll thiat Xmas beeii,i firmilly appmv(,-W accordEng W segym„Micin '193.1011 i, A sufflicient rm rniber�of cmples af this celtificadon stiall Ilbe jprolvrty iqpqpirailsertio aftach to i c.:*r,.,)y ofthe assessinnient roll prv..Dpaired Iby the irwaiparty aIippralseir. v, i i'i.,i a a d'.N,—is,6 nird—boa, ii"i"id................. EPrint Form =P pg 38 Item 6b CERTIFICATIONL DR- 88 R. I WO Page 1 of 2 Section 193.122, Florida Statutes Rule 1213-18.o02 Florida Administrative Code FLORIDA, Tax Roll Year 1 2 10 1 9 below by the Department of evenueoe County, after approval of the assessment roll The Value Adjustment Board of r'certifies that all hearings required by section 194.032, F.S., have been held and the Value Adjustment Board is satisfied that the Check one. Real Property ✓0 Tangible Personal Property assessment for our county Includes 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. The roll will be delivered to the property appraiser of this county on the date of this certification. The property appraiser will adjust the roll accordingly and make all extensions to show the tax attributable to all taxable property under the law. The following figures*are correct to the best of our knowledge: ....................________ ,, 1 1. Taxable value of n real property ❑✓ tangible personal property assessment roil as submitted by the property appraiser to the value adjustment board $ 581402071 2. Net change in taxable value due to actions of the Board _.................. „�„ ... mm .... ... ........ ",. ....... . ...... ......... . .. . 3. Taxable value of Elreal property 2 tangible personal property assessment roll incorporating all changes due to action of the value 581402071 adjustment board *All values entered should be county taxable values. School and other taxing authority values may differ. Signature, Chair of the Value Adjustment Board Date Continued on page 2 pg 39 Ceitilificatlain of the ViduejushirneIII'i't 11131omi" 11 111 u in 12/09 hags IIRO I D I 11111:11:11:11S Tax IIR III1 Year rh°mumm iu 'jusi ti m nt bosird time urnet the req,ilromerits below Clieck 6111 that appll „ ri-m Ibnair „ , F:ollowed IIhh I14 miii a heard mg ch liB t, Illsn Chapter, I ZID4,, lFloii-idiaAd,rnfinistratIve Code rook,16111 alworls reported ibylthe VA113 cierlk or thie Regal munsel to i iimlply with UJO cjjiEOcIjkjjstI,, III , I '� mim�m� .�� I� mmlll��ll� �urmm, �ii� � u �� :�,.�,�„�, ,..., „ „ �.�w�w��w�b r:: emllc� �....�tM iricludiing If gImilU miagistrates iiIlPlllded ithe m iir mm " IICm° liiniiin �„ m.i� �� lilm��m � Imlll u�° � ...�� 1 .... III .....—.... Ilf 16 tm n Ijpro eii a lh �m m u� rW °mom mur m^t IIIpII�'rats r 'life iirmot of p lu tm tm �� ..x...-- . Considiered oinilypedflons filed icy i1fie deadUneur fo urmd la 11,mva good causefbi fiiiiriglate. ��, ,� �m�mmm ' �1 III ��„�"m . .... ., �,�, .... „�� m, ...,, � EI R. Died in t co Wer emir Iparte cornmurtications unless IIIIII pairfles were mm tm l and alimedto i Iblect to or address the cum mmrm'muun tlu n. 10 e ml�� ir�lu� � u Sul � flmmurmui°. um -- mmur Il @` @I con Tunedth u .,,.,.,.w� mi d �rm lurm o'fa�c t, i ruf i�nclu liloiri law. t —.—,,,., m .. ..... m . .........� .,,,,,........�.... mAllowed the 5 III i � p l lhmm IICm rmmnw im m �i m:wms If special i 'tmI � m considered irl im m� i um, aidopded ,,,,, 1 m Addressed all mmr�ml ll ihnIlh, ofurrm�mmPmm,�r ru�ll ilaim'm Wilk m It provisions w �,Ih ap m 1,94 court L, IFlor Slaft t mti�,fl and ir l i l:,m m„ 11 `,IIt,,,,�1 1, IF.A.C.1, that,weirecalled thie board"s atte,inflOrl All Lxmrd membets and the board"'s legal cmms l have m ad tft cartificati n. rtie bonr urm'miu st ullh,mmntwlll;I11*lS r"McaIhlion tothe IL urmt f Revenue Ikm irbr m ft pm,mlliil hmes Ittite notioe oftilhe finidlings aind m ms u ll ui-equ iied by secfior 194.0371, F.S. ri behalf iDIF ttiie isin'tilrevrillueadjustment Ilhward, III cerflify that the Ibo tateirrmum int m ur and that thie ...oard has a lIl i1fie requireimenits Inn ictiqlptair 1941� F.S.,, urm IIG;) pa urmt muliismm„ fter, I11 1-marlings hia ve II en Ilhm ll , the Ilkm mid ummllhu Wl i0ell'-fify eiril assesarrient urnli or Ipairt of an assessaient roll thiat apt c ii m .1 1i ��e F.S.I a itof copies „w ' „ ur �^IGm ,� � ICI" °, i�lml ��m copy ��I� � ml mlll�mu ��m � �mmllf 1� �'mm m � mmurm �mim�mml �m�m, I� Illruw��mlll IIb d llllii m�� Ilhm,m Ilh ur eii, mm lii l I�' II Ipr pair d iby 111ble IYw'm llp&III appr miiis m". n mm rem ....... m .- _ .,.rr,. �� ,, mW6k , r m m lui w inm','�w�u rm mmm Imo ur Print Form ' pg 40