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2024 SPM Rinky Parwani AGREEMENT BETWEEN THE MONROE COUNTY VALUE ADJUSTMENT BOARD And RINKY PARWANI For SPECIAL MAGISTRATE SERVICES This Agreement is made and entered into,on the date last below written,by and between the MONROE COUNTY VALUE ADJUSTMENT BOARD, Monroe County Clerk of Court, 500 Whitehead Street,Key West,FL 33040(hereinafter referred to as"VAB"),and RINKY PARWANI,the individual identified and executing this Agreement as the undersigned (hereinafter referred to as"Contractor"). 1. RECITALS. 1.1 The VAB requires the services of one or more individuals to act as a Special Magistrate for the purpose of taking testimony and receiving evidence at the hearings,as provided by Chapter 194,Florida Statutes,and Rule 12D-9, Florida Administrative Code (F.A.C.),and making recommended findings of fact and conclusions of law to the VAB. 1.2 Contractor desires to provide such services to the VAB as an independent contractor. 1.3 Contractor certifies that Contractor possesses the minimum qualifications required by Section 194.035,Florida Statutes,and Rules 12D-9.010 and 12D-9.012, F.A.C.,to provide services as a Special Magistrate. 1.4 In consideration of the mutual terms and conditions,promises,covenants and payment hereinafter set forth,the VAB and Contractor enter into this Agreement as set forth herein. 2. SERVICES. 2.1 Contractor shall perform professional services to the VAB as a Special Magistrate. Contractor's services shall include,but not be limited to,the following: 2.1.1 Taking testimony at hearings provided pursuant to Chapter 194, Florida Statutes and Rule 12D-9,F.A.C. 2.1.2 Receiving evidence into the hearing record. 2.1.3 Ruling on objections made during the hearing by either of the parties to the hearing. Pagel of 8 2.1.4 Making recommended findings of fact and conclusions of law to the VAB. 2.1.5 Preparing and submitting such reports and other documents as the VAB or the Clerk of the VAB may from time to time require. 2.2 Contractor shall be responsible for complying with all federal, state and local rules, regulations,statutes, laws or ordinances,regarding payment for his or her services under this Agreement,and any reporting requirements thereunder. 2.3 During any hours Contractor provides services to the VAB,Contractor shall devote his full time and effort to the services being performed for the VAB. Contractor shall truthfully and accurately maintain all records and make such reports as the VAB may require. 2.4 Contractor agrees that this contract for Special Magistrate services is not exclusive to Contractor,and that the VAB may,and probably will, enter into agreements with other contractors to perform Special Magistrate services for the VAB.Further, Contractor agrees that this Agreement does not require the VAB to request any particular services of the contractor. 2.5 Upon receipt of the docket for hearing,the Contractor shall review the petitioners' names and addresses for a potential conflict of interest. If a potential conflict of interest exists, the contractor shall immediately notify the Clerk of the VAB who shall reassign the case to another Special Magistrate. 2.6 The Contractor shall receive and retain all exhibits presented during a hearing, and shall transmit the record along with the original copy of the recommended order to the Clerk of the VAB,pursuant to Rule 12D-9.025(7),F.A.C. 3. FEES AND EXPENSES. 3.1 The VAB shall pay Contractor at the rate of One Hundred Fifty dollars($150.00)per hour for Contractor's services under this Agreement. Billable time shall commence at the scheduled start of a hearing or at the time of the Contractor's arrival and set-up,whichever is later,and shall end at conclusion of the hearing, except as noted in paragraphs 3.3 and 3.6, below. For each day that the Contractor is scheduled to serve as a Special Magistrate,there shall be a minimum payment due to the Contractor of$225.00. In the event a scheduled hearing date is cancelled in its entirety,there shall be a payment due to the Contractor of$225.00. There is no half-day cancellation fee. 3.2 Travel Expenses. 3.2.1 The VAB shall pay actual travel expenses consisting of mileage or airfare, tolls,parking,a meal allowance in the amount shown in Section 2-110(3)of the Monroe County Code depending on hours of travel, and hotel up to a maximum of two hundred dollars($200.00) per night or such maximum as may be set at the discretion of the Clerk. Any hotel expenditures must be approved in advance by the Clerk. All requests for reimbursement of these travel Page 2 of 8 expenses shall be submitted on a Travel Voucher attached o this Agreement supported with appropriate oc en tion and receipts (Attachment 2). 3.2.2 No other travel expenses shall be paid for travel to or from e `ng sites, including but not limited o travel time, and no other ordinary expenses shall be reimbursed, including not limited o the cost of office supplies,postage,telephones, overnight mail, or couriers. 3.3. If a Contractor does not render a recommended decision at hearing,therefore requiring additional time for research and preparation of the recommended decision, then there is a presumption that the Contractor may require a minimum of one-half(1/2)hour of additional billable time per recommended decision to complete the work. If the Contractor anticipates that the required time will exceed one-half(1/2)hour of additional time,then the Contractor must notify the Clerk of the VAB in writing. Should the Contractor require in excess of four( ) hours,the Contractor must get prior authorization fro e VAB Attorney. 3.3.1 The Contractor shall render his/her recommendation(findings and conclusions)within seven(7)working days of the hearing;provided that, if the Contractor requires more time,he/she shall obtain written permission for specified additional a s from the VAB Attorney. 3.4 e Contractor understands and agrees that the VAB does not promise or guarantee that the Contractor will be engaged to perform either a minimum or maximumo o services under this Agreement. 3.5 The Contractor understands and agrees that e time he or she must devote to Special Magistrate training required by Rule ® . 12, F'.A.C., is not billable to or reimbursable by VAB underthis Agreement. 3.6 The Contractor shall cooperate with the VAB in any litigationor related matter that fight result from the Contractor's performance under this Agreement. Accordingly,the Contractor shall be paid VAB for such time at the rate established herein. 3.7 The Contractor understands and agrees that all bills paid pursuant tot e terms o Section 5 oft this Agreement are subject to ratification by the VAB at a public meeting. . TERM/TERMINATION. .1 The term of this Agreement shall begin on the date last below written and shall continue until the conclusion of the VAB hearings in the spring of 2025. 4.2 This Agreement a e terminated either party, with or without cause, by written notice tot e other of the intent to terminate. Such termination shall be effective immediately pon receipt of such itten notice of intent to terminate. No termination for cause Page 3 of 8 will be effective unless the defaulting party is first given ten(10)calendar days after receipt of notice of intent to terminate in which to cure the cause for termination. 4.3 In the event of termination,Contractor shall be entitled to compensation for services rendered and costs incurred through the effective date of termination.All finished or unfinished documents prepared by Contractor shall become the property of the VAB and shall be delivered by Contractor to the VAB immediately upon the effective date of termination. 4.4 In the event of termination of this Agreement by the Contractor without cause, Contractor shall be ineligible to be appointed as Special Magistrate to the VAB for a period of five (5)years from the end of the calendar year in which such termination effected. This provision shall survive the termination of this Agreement. 4.5 Contractor shall not represent any person or entity against either Monroe County or the Monroe County School Board in a court case or administrative hearing at the time of appointment. Any such representation that arises from the appointment through the final meeting of the VAB will disqualify the Special Magistrate from any further hearings, and the Clerk shall schedule another Special Magistrate to hear the matters scheduled for the disqualified magistrate. 5. METHOD OF BILLING AND PAYMENT. 5.1 Contractor shall submit billings for payment of services actually rendered on a monthly basis to the Clerk of the VAB for processing. Billings shall provide the nature of the services performed. 5.1.1 Contractor shall maintain a record of his/her hours worked during and after the close of a hearing when taking additional time to render a decision pursuant to Paragraph 3.3 of this Agreement. Contractor shall provide the Clerk with detailed time records for each such case taken after the close of a hearing. 5.2 Contractor acknowledges that each billing must be reviewed and approved by the Clerk of the VAB or Clerk's designee. Should the Clerk of the VAB or the Clerk's designee determine that the billing is not commensurate with services performed,work accomplished or hours expended, Contractor shall adjust billing accordingly. Contractor shall be entitled to payment of any portion of a billing not in dispute. 5.3 The VAB shall pay Contractor's billings in accordance with Section 218.70 through 218.79, Florida Statutes,the Florida Local Government Prompt Payment Act. 6. STANDARDS AND CORRECTION OF ERRORS. 6.1 Contractor shall perform or furnish to the VAB professional services in accordance with the generally accepted standards of Contractor's profession or occupation and in accordance Page 4 of 8 with any laws,statutes,ordinances,codes,rules and regulations governing Contractor's services hereunder. 6.2 Contractor shall,without additional compensation, correct and revise errors, omissions,or other deficiencies in Contractor's work product,services,or materials arising from the negligent act,error or omission of Contractor. The foregoing shall be construed as an independent duty to correct rather than waiver of the VAB's rights under any applicable statute of limitations.The review of,approval of,or payment for any of Contractor's work product, services, or materials shall not be construed to operate as a waiver of any of the VAB's rights under this Agreement,or cause of action the VAB may have arising out of the performance of this Agreement. 7. NO CONTINGENT FEES.Contractor certifies that Contractor has not employed or retained any company or person,other than a bona fide employee working solely for Contractor, to solicit or secure this Agreement and that Contractor has not paid or agreed to pay any person, company, individual or firm,other than a bona fide employee working solely for Contractor,any fee,commission,percentage,gift or other consideration contingent upon or resulting from the award or making of this Agreement. For the breach or violation of this provision,the VAB shall have the right to terminate the Agreement without liability at its discretion,to deduct from the contract price,or otherwise recover,the full amount of such fee,commission,percentage, gift or consideration. 8. NO ASSIGNMENT.This Agreement, or any interest herein,shall not be assigned, transferred or otherwise encumbered,under any circumstances by Contractor without the prior written consent of the VAB. Further,no portion of this Agreement may be performed by subcontractors or sub-consultants without written notice to and approval of such action by the VAB. 9. SEVERABILITY/NO WAIVERS. In the event any provision of this Agreement shall be held invalid and unenforceable,the remaining provisions shall be valid and binding upon the parties.One or more waivers by either party of any breach of any provision,term,condition or covenant shall not be construed by the other party as a waiver of any subsequent breach. 10. GOVERNING LAW/VENUE. This Agreement shall be governed and construed in accordance with Florida law. In the event litigation arises involving the parties in connection with this Agreement,venue for litigation shall be in Monroe County, Florida. 11. INDEPENDENT CONTRACTOR STATUS. Contractor is an independent contractor and is not an employee, servant, agent,partner or joint venture of the VAB or Monroe County or the Monroe County School Board. 12. CERTIFICATIONS BY CONTRACTOR. 12.1 Contractor understands that Contractor need not be a resident of Monroe County. Page 5 of 8 12.2 Contractor understands that Contractor shall not serve as a Special Magistrate in the same tax year in which he or she represents a person before the VAB,and that during the term of this Agreement Contractor shall not undertake to represent or advise any taxpayer or petitioner before the VAB. 12.3 Contractor certifies that Contractor is not an elected or appointed official or employee of Monroe County or of the Monroe County School Board. 12.4 Contractor certifies that Contractor is not an elected or appointed official or employee of a taxing jurisdiction. 12.5 Contractor certifies that Contractor is not an elected or appointed official or employee of the State of Florida. 12.6 Contractor certifies that Contractor possesses the following minimum qualifications (CHECK ALL THAT APPLY): 11 Contractor is a member of The Florida Bar with no less than 5 years' experience in the area of ad valorem taxation,and is qualified to hear petitions involving issues related to exemptions and classifications. ❑Contractor is a state certified real estate appraiser with not less than 5 years' experience in real property valuation,and is qualified to hear petitions involving issues re.ag rding the valuation of real estate. ❑Contractor is a member of a nationally recognized appraiser's organization with no less than 5 years' experience in tangible personal property valuation,and is qualified to hear petition involving issues regarding rding the valuation of tangible personal property. 13. PUBLIC RECORDS. Contractor must comply with Florida public records laws, including but not limited to Chapter 119, Florida Statutes and Section 24 of article I of the Constitution of Florida. The County and Contractor shall allow and permit reasonable access to, and inspection of, all documents, records, papers, letters or other "public record" materials in its possession or under its control subject to the provisions of Chapter 119, Florida Statutes, and made or received by the County and Contractor in conjunction with this contract and related to contract performance. The County shall have the right to unilaterally cancel this contract upon violation of this provision by the Contractor. Failure of the Contractor to abide by the terms of this provision shall be deemed a material breach of this contract and the County may enforce the terms of this provision in the form of a court proceeding and shall, as a prevailing party, be entitled to reimbursement of all attorney's fees and costs associated with that proceeding. This provision shall survive any termination or expiration of the contract. Page 6 of 8 07 The Contractor is encouraged to consult with its advisors about Florida Public Records Law in order to comply with this provision. Pursuant to F.S. 119.0701 and the terms and conditions of this contract,the Contractor is required to: (1) Keep and maintain public records that would be required by the County to perform the service. (2) Upon receipt from the County's custodian of records, provide the County 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 this chapter or as otherwise provided by law. (3) 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 contractor does not transfer the records to the County. (4) Upon completion of the contract,transfer,at no cost,to the County all public records in possession of the Contractor or keep and maintain public records that would be required by the County to perform the service. If the Contractor transfers all public records to the County 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 Contractor keeps and maintains public records upon completion of the contract, the Contractor shall meet all applicable requirements for retaining public records.All records stored electronically must be provided to the County, upon request from the County's custodian of records, in a format that is compatible with the information technology systems of the County. (5) A request to inspect or copy public records relating to a County contract must be made directly to the County, but if the County does not possess the requested records, the County shall immediately notify the Contractor of the request, and the Contractor must provide the records to the County or allow the records to be inspected or copied within a reasonable time. IF THE CONTRACTOR HAS QUESTIONS REGARDING THE APPLICATION OF CHAPTER 119,FLORIDA STATUTES,TO THE CONTRACTOR'S DUTY TO PROVIDE PUBLIC RECORDS RELATING TO THIS CONTRACT,CONTACT THE CUSTODIAN OF VAB PUBLIC RECORDS,(Value Adjustment Board Clerk,Monroe County Clerk of Court, 500 Whitehead St.,Key West, FL. 33040, (305)295-3950 VABCLERMWMonroe-Clerk.com). Page 7 of 8 Attached to this reetnent are the fca[iowing forms: 1. W-9 Request for Taxpayer Identification Number& Certification 2. Travel Voucher IN WITNESS WHEREOF,the parties hereto have caused the execution of these premises as of the date written below. CONTRACTOR: VALUE ADJUSTMENT BOARD MONROE COUNTY,FLORIDA: �Vvt i By: 15* Si-nau �Contractor Chairman (A , Date:___CjLc g) Printed ame of Contractor (w,y ke Address of Contractor . .....33(p City, State.. Zip (01 Page 8 of 8 Florida Department of Revenue Certificate of Training Ri n ky Parwan i has received 2024 Value Adjustment Board Members and Board Attorneys VAB Training on 7/29/24 FLOMDA Kim Request for Taxpayer Give Form to the (Ray.October 20 18) Identification Number and Certification requesterw Donot Department of ti'wo T° 'y send to the IRS. Interruaap Revenue Sarw ,o ►Go to wwwJrs,gov1FbrmW9 for Instructions and the latest Information. t N arne(as shown orw ycw,income tax m8.a7 Name is rcquaired am this Wine,do not leave tNs,One blank. W '' 4 r� f 2 Bushess narne/di:rw dad entity �„� f different from above 3 Chack a r riate box for federal tax dassiftoration of the n who a is ente . east fine t.Check only one of the 4 Exemptions tions c odes au t a� to pp pa cedar nmiales, t Rndfvldu alsr see � tclCowvtl'ngp s€awesa Sawa w ca kiishvwctions on page aI. 0 0 ind viduaaifsoie proprlstcw+or ® C p Lion Fa Co atkasn partnera➢•uip El'Truastlestrate single®ruserruber LLC Exempt payee code(Hany) ® _ t.urri ted Ilabillty ocritp;my.Enter tilts tax ciassificaation(C 'rpanavatkan,S-S oorp tion,to-part 'shila)► a ►date°Ctm*the appropriate box iun the the above lever ftw tax classlficafion of tfte stngpiaw-rr ,ember owwner, too not chaff ck Eaaenvptiran from FATCA reporft LLC;If the LLC Is classified as a sis'voo-•member Lt.C,ftuat is disregarded fvorn ft ovew unless the owner of the LLC is arnot1w LLC that is not distegaited ftm ft own&for US,federal tax purposes,Othowreiss,a shoa- LL.0 that code CO any) 0 1s dime arded from tea owner shoijW check t �a u g pt roro priwtu box for the tax ciassRfloatican of its owwuver, CYowr(sea iwnstr'uclions)► twa awww am w a r w r a ro w s li r� 5 A reds,(sutarnber,street" d aepto ar„ aket a'na.g e u�irarr�t¢onw. Y�e4u� tar'aa rrae andaadrc9reae(cvpticroraafp vn : rn d e City, fate,and ZP evade d lasso r here(optlorr � t_. r r(,p l) ®; '�aR�tpr lr�entifiW�at)ofa hlLtrrtbr(1'IIV� Enter your TIN in than appropriate box,Tfie TIN prodded inust match the name given on line"i to avow J�owkat seourlty number ally your social security number( N).However,for a backup withholding,For Individuals,this let goner resident alien„sole proprietor,or disregarded entity„see the instructions for Part 1,later.,For other entWes,it is your employer identification number(EIN),if you do not have a number,.see dloraw to get a LLJ TIN,later. or (Vote:If the account is In more than one name,see the instructions for pine T.Also see What Name and I Employer identiflcatlon naamtaer ft uffibar To Give the Requester for guidelines on whose number to enter. --giml_ a ". �ertlfic�fiot� I.Jnder pena8ties of perjury,I certify that: t.'Rie number shown on Pilo form Is array correct taxpayer identification number(or I am waiting for a nurtnber to be Issued to me);and Z 1 arwn not subject to b up withholding bermuse.,(a)I am exempt from backup varithhwliding,or(b)I have not been notified by the Internal Revenue Servkoea(IRS)that III am mjb)ect to backup waithtwalding as a result of a failure to report all interest or dividends,or(c)the IRS has notified me that t am no Iounpger subject to backup Wthholdirigµ and 11 am a U.S.cltizern or otheau°U.S.person(defined below);and 4,'"nie F T CA code(s)entered on this form Qf arwy)'indicating that t am exempt from F AT CA reporting Is correct, Certification instructions.You must cross out item 2 above if you have been notlfied by the IRS that you are currently subject to backup wwithhoiding because you have fatted to repaaut,all interest and dividends on ymAr tax return„For real Mate transactions,item 2 does not apply.For mortgage interest paid, acquisition or abandonment rent of secured property„cancellation of debt„contributions to an individual retirement arrangement(IRA),and generally,payments other than interest and dividends,you are no a fired to sign the cerfific;atlon,but you must provide your°conect'W,twee the instructions for part Ii,later. Hi ft p � ��� .��° Bate » ":ld?-, Sig nature ofru. . era®n► General Instructions •Form I099-DIW(dividends,Including those from stocim or mutual funds) Sw,bon references are to the Internal revenue Code unlass otherwise .Form 1099-MISC(viviotus types,of luncorne,panes„awards„or gross noted. proceeds) Future developments,For the latest information about developments •IFonn 1999-B(stook or mnutuai fund sees and certain other relataatl to IForrun WW-9 and Its IrnitruoW ns,such as legislation enacted transactions by brokers) after they were published,go to w u,f's',9aV/F °nm 9, •IF ernes'i 099- (proceeds fu°erica reef estate transactions) Purpose of Form •Form t 099--0<(unnerchard card and thlyd party netwoutr transactions) An individual or entlty O-Forms WVM9 requester)who is required to We an •Fonvn'1098(ftorrne mortgage interest),1099-E(studerit loam interest), Information Mum Will the IRS must obtain your corred taxpayer 1098-T(tuition) identification number(TIM which may be your social semnity number •Form I099-o-C(canceled de1bQ (SSN),hidividual taxpayer identification number(ITIN),adopt on •FormtC99-�(acquisition or afaarpdansrnmsent of secured property) tdentigloation number(ATIN),or employer identification number (E'IN),to report on an Information return the amount paid to you,or other Use Forms -9 only if you are a UA person(induding a residertt arnota nt rewpontable on an information return.Examples of information Meru),to provide your correct TTRV, returns include,but are not limited to,the followwitng, ffyou do not return Form W-9 to the rw;uester id-i a TIN,you rnu qht ®I°�orrun 1099-11VT(interest earned or paid) be subject to backup wwithhofditrg.See What Is backups withholding, fatwrr„ Cart.No,t I Fm m W-9( rw,10.201M