HomeMy WebLinkAboutSeptember 18, 2024 2024 VAB Orgaqnizational Meeting AGENDA
MONROE COUNTY VALUE ADJUSTMENT BOARD
September 18, 2024
"f'24 ORGANIZATIONAL MEETING
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10:00 A.M. Call to Order Marathon Goverriment Center
Salute to Flag 2798 Overseas Highway, 2'Floor
Marathon, FL.
An),person wishing to address the Board shall provide the Clerk with their name and the agenda
item on is the)! is to be heard. There is five- inure time limit on presentations to Ilse Board.
1. Introduction of VA B Board Members& Contact Information:
Members of the 2024 Value Adjustment Board
• County Commissioner Jim Scholl,Chairman,and Alternate
• County Commissioner David Rice,Vice Chair
• County Commissioner Craig Cates
• School Board Member John Dick
• School Board Member Mindy Conn, Alternate
• School Board Citizen Member Jason Koler
• County Commission Citizen Member John Repetto
2. Award Contract {'or Legal Services to Jennifer G. Sanchez, Esq. with a to of October 1, 2024 thru
September 30. 2027 pursuant to PFP response.
3. Approval to Adopt Resolution No. 00 1-2024 Authorizing a Filing Feef6r Certain Petitions Filed with the
Value Adjustment Board, pursuant to F.S. 194.013.
4. Approval of Recommended Appointments of Special Magistrates for the 2024 Tax Year.
• Exemption and Classifications: David Van Loon&Rinky Parwani
• Valuation— Residential and Commercial: Kevin Talbott, Steven Nystrom& Ena Jane
• Tangible Personal Property- Steven Nystrom
S. Adoption of Local Administrative Procedures of the Board.
a. Authorize Board Counsel to review and make good cause determinations of late-filed petitions
for tax appeal year 2024, pursuant to Rule 12D.9-015; ratifying such good cause
determinations, if any, made to date.
b. Direct Board Clerk to interpret "filed"as when the petition is received by the Clerk, and not to
base a timely filing on the postmark. No acceptance of petitions via fax.
C. Authorize Board Clerk, or designee, VAB legal counsel, to re-schedule hearings requested by
petitioners or the Property Appraiser for a single time good cause. F.S 194.032 (2)(a).
d. Authorize Board Chair to sign all documents upon VA B Counsel review.
2024 Organizational Meeting Agenda September 18, 2024 1 of 2
e. Grant Board Clerk flexibility in scheduling hearings and meetings pursuant to Monroe County
Guidelines and the Center for Disease Control (CDC) social distancing guidelines established
to contain the spread of the COVID-19 virus by conducting hearings and meetings via
Communication Media Technology ("CMT") using a Zoom Webinar platform arid/or
telephone only when conducting "In-person" hearings or meetings cannot confonn to the
COVID-19 Protocols set therein.
f. No telephone hearings during the 2024 tax appeal year unless necessitated by the COVID-19
Protocols.
g. No de novo hearings or appeals heard during the Final Meeting of the Value Adjustment
Board.
h. Confirmation of denial of all petitions without further hearing when petitioner has not made
partial payment ofproperty taxes by deadline,pursuant to F.S. 194.014.
6. Approval of the 2023 VAB Final Meeting Minutes of June 20,2024.
7. Approval of the Initial Certification of the 2024 Tax Rolls,pursuant to F.S. 193.122,
S. Review of 2024 Legislative Changes by Jennifer Sanchez, Esq.
9. 2024 Petitions Filed to Date:
• Exemption& Classifications: 7
• Valuation Petitions(Commercial 10& Real Property 13)
• Tangible Personal Property Petitions: I
• Late-Filed Petitions(to date): 0
10. 2024 VAB Reference Materials List is available to the Public, Special Magistrates and Board Members.
11. 2024 VAB Hearing Schedule -to be determined.The VAB will remain in session until all petitions have
been heard, pursuant to F.S. 194.032.
12. Report from the Monroe County Property Appraiser, Scott Russell.
13. Public Comment.
14. Adjournment.
AD,N Assistance:An}one needing special assistance at the Value Adjustment Board's meeting due to a disabihte should contact the Clerk's
Office at(305)292-3950,uric week prior to the meeting.
Any Person who decides to appeal a decision made at the Value Adjustment Board Meeting or Hearing will need a record of the proceedings,
and for such purpose he or she may need to ensure that a verbatim record of the proceeding is made,which record includes the testimony and
evidence upon which the appeal is to he hased.
2024 Organizational Meeting Agenda September 18, 2024 2 of 2
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Monroe County 2024 VAB Contact List
VAB Board Members Monroe County Commissioner-District 1 Craig Cates 305-292-3440 boccdisl monroecounty-fl.goy
Vice-Choir Monroe County Commissioner-District 4 David Rice 305-360-3538 boccdis4@monroecounty-fl.Poy
Chair Monroe County Commissioner• District 3,ALT Jim Scholl 305-292-3430 boccdis.3@monroecpunty-fl•&ov
School Board Member-District John Dick 305-289-1553 John.Dick@KeysSchools.com.
School Board Member••District 3,ALT Mindy Conn 305-923-1618 Mindy Conn@KeysSchools.corn
School Board Citizen Member Jason Koler 305-481-1463 Jason c KeysW ekly.com
Monroe County Citizen Member John Repetto 305-394-5948 JBReoetto@Rmail.rom
Clerk of Court KevinMadok 305-292-3550 KMadok@Monroe-Clerk corn
VAB Clerk Sally M.Abrams 305-295-3950 VABCIerk@Monroe-Clerk.com
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VAB Legal Counsel Attorney Jennifer Sanchez 305-293-0084 JGSanchez@belisouth.net/
Property Appraiser Property Appraiser Scott Russell 30.5 292.3404 f A(3@mcpafl.org
Director Valuation Services Dee Dee Harnish 305-292-3521. DHarnish@mrnafl.arg
Director Appraisal Services Mike Russo 305-292-3413 MRusso@mcpafl.or�
Director Real Estate Services Tina Malgrat 305-292-3459 TMalgrat me afl._org
Supervisor Tangible Personal Property Yoli Bernal 305-292-3453 Ybernal H@mcgafl.org
Legal Counsel John Dent 941-952-1070 jsMartini a7 entrncclainxom
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LEGAL SERVICES CONTRACT
THIS AGREEMENT("Agreement") is entered into this _Lday of October,2024. by and between
the MONROE COUNTY VALUE ADJUSTMENT BOARD. hereinafler referred to as the VA B and
Jennifer G. Sanehe7, Esq., 1223 White St. Unit 104, Key West, FI. 33040. hereinafter I'eieffed to as the
Attorney.
WHEREAS, the VA B wishes to enter into this Agreement with the Attorney so that the Attorney
will act as private legal counsel to the VAB:
NOW THEREFORE. IN CONSIDERATION ofthe mutual promises contained herein,the parties
agree as follows:
I. Term: 'rhe term ofthis Agreement is for a three-Year period commencing October 1. 2024
and terminafing September 30. 2027, Thereafter, the VA B may exercise an option fior an additional two
(2) years upon giving L�giv written notice to the Altomey no less than sixty (60) days prior to the original
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expiration date. If the option is exercised, the contract shall be extended on the same terns as the initial
term.
The VAB's performance and obligation to pay under this Agreement is contingent upon annual
appropriations by the Monroe County Board ol'County Commissioners and the Monroe County School
Board. Should funding be appropriated in aniounts insufficient to cover the services under this contract,
the required services may be modified in%`riting and executed by both parties to provide a level of service
commensurate with the funding appropriated.
2. Scol)e of Services: The Attorney will provide all services required under Rule 12D-9.009, Florida
Administrative Code.
Attorney shall attend all meetings ofthe VAB and all hearings before the Special Magistraics for
the VAB, and shall advise the VA B and VA13 Special Magistrates on an as-needed basis regarding such
legal issues as may arise, including but not limited to valuation, homestead and other exemptions, late
filing, and the admission of evidence, and an\- other legal matters concerning Value Adjustment Board
business. Attorney shall, on all as-needed basis, also provide advice to the clerical staff provided by the
Clerk to the VAB.
This Agreement is personal to the Attorney. Attorney has been retained specifically because
Attorney, personally. is understood by VACS to be able to handle this matter. Employment ol"additional
individuals, whether attorneys. paralegals. or others, who will bill linie to VAB is not permitted without
the advance written approval of VAB.
3. d Special Conditions ReLarin a-Representalion:
The Client is the Monroe Couni\ Vnhie Ad imtivient lloard (VAR). and Igo the extent ethically
permissible. its elected and appointed officer,; and its employees. In the event that Attorney
cannot ethically represent individuals in addition to VAB, Attorney shall advise VACS in writing
ol'thai I= immediateK.
b) Allornev is licensed to practice la`N in all jurisdictions relevant to this mailer and niect.", the
statuton- criteria For private counsel to a value adjustment board in the Slate offlorida.
0 The Attorney must at all times comply `with F.S. 194.015 and must immediately advise the VAB
of any conflict. F.S. 194.015 currently states: "The private counsel may not represent the property
appraiser, tax collector. any taxing authority, or any property owner in any administrative or
judicial review of property taxes." The Attorney must also at all times comp-ly with Rules 12D-
9.008 and 12f)-9.009, Florida Administrative Code and must immediately advise the VAB of any
inability to comply with the requirements of these rules.
d) If Attorney practices with others who may also provide services to VAB. lie or she understands
that VAB expects that Attorney will be responsible for managing the representation, assuring
compliance of'others with the terms of this Agreement and ethical requirements, preparing and
substantiating all bills, and communicating with VAH. Attorney may not delegate or oulsource
this work without full %vritfen disclosure it). and prior written approval from, the VAB.
e) Attorney has been retained by VAB to provide the scope ofservices described in Section 2 above.
Attorney represents that he or she is competent and available to handle that matter. [it the event
that additional matters are assigned by VAB to Attorney. this Agreement shall apply to those
matters as well,. unless a separate Agreement is required by the VAB,
f) Review ofeiiiical obligations beti)i-e initiating repi-csciiiatioii: Atit)riieN-liascoiiductedatliorouglI
investigation and determined chat neither Attorney not-It is or her firm has any ethical impediment,
real or potential,to representing VAB.To the extent that any ethical impediment.real or potential,
is discovered or ever arises.Attorney shall immediately inf�orrn VAB in "riling I _P of the impediment
(regardless of' whether Attorney believes he or she has taken all steps necessary to avoid the
impediment and regardless ofwhether Attorney believes that the impediment is insubstantial or
questionable), make full disclosure of the situation to VAB, obtain VA Bs express, written
consent to continue the representation oft he other client, and take all steps requested by VAB to
avoid or mitigate the impediment. Attorney understands that if direct or indirect conflict of
interest arises which, in the opinion ol'the VAB, cannot be avoided or mitigated under[lie Rules
of Profiessional Conduct of The Florida Bar.VAB may, in its discretion,(a)obtain reimbursement
front Attorney for all fices and expenses paid to Attorney in this matter: N obtain cancellation of
all amounts allegedly owed by VAB to Attorney;and(c)obtain reimbursement for consequential
expenses incurred by VAB, including the cost of'replacement counsel.
4. Payment:
The VAB shall compensate the Attorney accordinia, to the terms ofthis paragraph. Payment shall be made
rnonthly upon receipt of a proper invoice with documentation of'services rendered. pursuant to[lie Florida
Prompt Payment Act. The Attorney shall submit monthly invoices no earlier than the twentieth (20,h)
calendar day ofeach month to the fiollowin-C, -mail addreNs:
a) The VAB shall pay to Attorney a fixed monthly amount of't%\o thousand five hundred dollars and no
cents ($2,500.00)("Monthly Payment"), less taxes if Monroe County Bete Inesthat the withholding of'
taxes is required. The Monthly Payment shall include payment thrall lcoal services rendered by Attorney
in the preceding month. The VAB shall not pay for any addilional costs. including but Plot limited to
travel cots. per diems. telephone, postage. courier costs. or general off iceoverhead, with the exception
of the travel expenses for travel outside Monroe County outlined in paragraph 4(b) belo\.v.
b) If VAB directs Attorney to travel outside Monroe County for VAB business, then Attorney's
reasonable travel expenses be- reimbursed in accordance with the applicable provisions for
approved travelers"of the Monroe County Code.and will be summarized on the Monroe Count Travel
Form willi all applicable receipts attached thereto. VAB will not pay for any markup of expenses.
0 All other expenses are not I-CillIbUrsable, including but not limited to: telephone., postage. overnight
mail, courier, overhead.
d) Attorney is not authorized to retain and VA13 will not pay for experts, additional counsel, consultants,
support staff, or the like, or to outsource or delegate work, without prior wrilien approval of tile VAB,
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5. Yermination: The Agreement can be terminated by either party with or without cause with sixty
(60)days prior written notice. Attorne\. shall be Paid through the date of services rendered.
6. Accouniiiiia Records: Records of the Atlorney pertaining to this Agreement shall be kept on
generally recognized accounting principles. acceptable to the Monroe County Clerk, and shall be
available to the VAB or to an authorized representative for audit. Attorney understands that Attorney
must have documentation to support all aspects of' each hill, including fees and expenses, and must
maintain that documentation until at least one year after the termination of the representation. This
documentation shall be made available by Allorney to Monroe County. VAB or their designated
represenlative, including an accountant. the Monroe Count)- Clerk or Monroe County Clerk's
representative, or legal hill auditor upon written request. Attorney agrees to cooperate with any
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examination of this documentation and Attorney's fees and expenses, e.g., by responding promptly and
completely to any questions Monroe County. VAB or its designated representative may have. Attorney
shall notiN, VA 6 in writing at least 60 days- in advance of destroying any such records and, in the event
L that VAB requests that they be preserved, shall Preserve them at least one additional year or,at the option
of the VAB, delivered to the VAB for storaoe by the VAB, %.\ilh VAB responsible ibr paying the actual
cost of storage. This documentation shall include, for example, original time records. expense receipts,
and documentation supporting the amount charged by Attorney for expense items generated by the
Attorney or his orherfirm. V A B reserves the right not to Pay any tee oi-expense ileill for which suffic ien t
documentation is not available to determine whether the item was necessary and reasonable. Upon the
execution of an Agreement or amendment to this Agreement by the VAB, Attorney may provide the
documentation in digital electronic form in Adobe Portable Document Format WDF) or in Alchemy
formal in lieu of the manual preservation requirements detailed above.
a) Access to Records. Attorney shall maintain all books,records.and documents directly pertinent
to perflormance under this Agreement, including but not limited to the documents referred to in Section 4
of`this Agreement, in accordance with generally accepted accounting principles, consistently applied.
Upon ten (10) business days written notice to file other, representatives of Monroe County, the VAB or
Attorney shall have access,at all reasonable times,to all the other party's books,records,correspondence,
instructions, receipts, vouchers and memoranda (excluding computer software) pertaining to work under
this Agreement for the purpose of conducting a complete independent Fiscal audit. Attorney shall retain
all records required to be kept under this Agreement for a minimum or five years, and fur at least our
years after the lennination of' this Agreement. Attorney shall keel) such records as are necessary to
document the performance of the Agreement and expenses as incurred, and give access to these records
at the request ofivionroc County. the VAB, the State of lorida or authorized agents and representatives
of said government bodies. It is the responsibility of Attorney it) maintain appropriate records to insure
a proper accounting of all collections and remittances. AtiorneN shall he responsible for repayment of
any and all audit CNCePliOnS which are identified by the Auditor General for the State offlorida,the Clerk
of Court J'or Monroe Count\., the VAB. or their agents and representatives.
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Florida Public Records Law: AftorneN, agrees that. unless specificalli, exempted or excepted by Florida
law or Rules and Regulations of The Florida Bar, the previsions of` Chapter 119. Florida Statutes.
generally require public access to all records and documents may be made or received under this
Agreement. Attorney agrees to consult %Vith time Counly Attorney's office concerning the application of
tile Public Records Law front lime to time concerning specific circumstances that may arise during the
term of this Apreenient.
Pursuant to F.S. 1 19.070 1. Attorney shall comply with all public records laws of the State(if Florida,
including but not limited to:
a. Keep and maintain public records required by the VAB in order to perform the service.
0. Upon request from the public agency's custodian of public records,provide the public agency with
a copy of the requested records or allow the records to he inspected or copied v%ithin a reasonable time
at a cost that does not exceed the cost provided in Florida Statutes, Chapter 119 or as otherwise
provided by law,
c. Ensure that public records that are exempt or confidential and exempt from public records
disclosure requirements are not disclosed except as authorized by law for the duration of the contract
term and following completion of the contract if the Attorney does not transfer the records to the public
agency.
d. Upon completion of the contract, transfer, at no cost, to the VAB all public records in possession of'
the Attorney or keel)and maintain public records required by the public agency to perf'orni the service.
If the Attorney transfers all public records to the public agenc® 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. Ifthe Attorney keeps and maintains public records upon
completion of the contract.the Attorney shall meet all applicable requirements for retaining public
records. All records stored electronically must be provided to VAB. upon request from the public
agency's custodian of records, in a format that is compatible with the information technology systems
of`the agency.
IF THE ATTORNEY HAS QUESTIONS REGARDING THE APPLICATION OF
CHAPTER 119, FLORIDA STATUTES, TO THE ATTORNEY'S DUTY TO
PROVIDE PUBLIC RECORDS RELATING TO THIS CONTRACT, CONTACT
THE CUSTODIAN OF PUBLIC RECORDS, AT (305) 292-3507, ernail address:
publicrecord(a?,monroe-clerk.cont, c/o Monroe County Clerk of Courts, 500
Whitehead St., Key West FL 33040.
This provision shall survive the termination of this Agreenicill.
7. Modification: Additions to. modification to or deletion; from the provisions set forth in this
Agreement shall be effeciive only in %kriting and approved by VAB.
R. Indemnification and Hold Harmless: The Attorney agrees, to indemnif% and hold Monroe County
Value Ad ustmem Board harmless lloranv and all claims, liability, loses and causes of action w-hich may
arise out of its fulfillment of the Agreement. It agrees to pay all claims and losses, including;related court
costs and reasonable attorneys' flees. and shall defend all suits filed due to the negligent acts, errors or
omissions of the Attorney employees and/or agenis.
9. Insurance. The Attorney shall provide and maintain at all times during the term ofany contract.
®without cost or expense to the County. Profiessional Liability Insurance If, file minimum amount of
$500,000 per occurrence5 I million in the aggregate, with a company or companies authorized to do
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business in the State of Florida. and which is acceptable to the VAB.
The Attorney shall provide to the VAB certificates of insurance or a copy of all insurance policies at time
of'execution of the contract or within five (5) days thereafter. The Attorney shall also provide nc,,®
certificates whenever the term of the prior policy expires. The VAB reserve's the right to cancel the
contract at any time il.'prool'of proper insurance coverage is not provided.
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Failure to obtain and maintain the insurance coverages set out above will be considered a breach of
contract and may result in termination for default.
10. Taxes: The VAB, Monroe County and Monroe Counts' School Board are exempt from Federal
FIXcise and State Florida Sales Tax.
11. .Finance Charjjq_s: The VAB. Monroe County. and Monroe County School Board "ill not be
responsible for any finance charges.
12, Independent Contractor: It is the intent of the parties hereto that the Attorney shall he legally
considered as an independent contractor and that neither it nor its employees or agents shall, under any
circumstance, be considered servants or agents of* the VAB and VAB shall at no time be le,,alf
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responsible for any negligence oil the part of said successful responder, its employees or a0ents reNuhill')
in either bodily or personal injury or property damage to any individual, firm, or corporation.
13. Disclosure: At any time during the term of this Agreement. the Attorney is required to list any or
all potential conflicts of interest,as defined by Florida Stali-ft 112 and Monroe County Ethics Ordinance.
The Attorney shall disclose all actual or proposed conflicts of interest. financial or otherwise, direct or
indirect, involving any client's interest which may conflict with the interests of the VAB.
14. Assiannieni: the Attorney shall not assign, transfer, convey, sublet or otherwise dispose of this
Agreement,or of any or all of its right,title or interest therein,or his or its power to execute such contract
to any person,company or corporation without prior written consent of the VAB.
15, Compliance With Laws: Attorney shall comply with all international, fiederal,state and local laws
and ordinances applicable to the work, or payment lor work thereof.
16. Force maLcurc: The Attorney shall not be liable flor delay in perl'onnance or failure to perform.
in whole or in pail, the services dtic to the occurrence ofanl,6 con[ingency beyond its control or the control
of any of its subcontractors or suppliers. including labor dispute. strike, labor shortage. war or act of war
"hether ail actual declaration thereof,if made or not, insurrection, sabotage, riot or civil commotion. act
of public enemy,epidemic.quarantine resiriction,accident, fire,explosion.storm, flood,drought. or other
act of God, act of' any governmental authority, jUrisdictional action, or insufficient SUPPIV of fire!.
-nq, has -e. -e
electricity,or materials or supplies, or technical I'ailure where the Attorney ,exercised i asonable eai
in the prevention thereof, and a1lV such delay or failure shall not constitute a breach of this Agreement.
17, 6overning Lav,/Venue: This Agreement shall be governed and construed by and in accordance
with the laws offfie State of Florida and COnStitUICS the entire Agreement between the VAB and Attorney.
Venue of any court action filed relative to this Agreement shall lic in Monroe County. Florida,
18. Antisolicitation: The Attorney warrants that 110 Person has been employed or retained to solicit
or secure this contract upon ail Agreement or understanding for a commission,of], percentage. brokerage, or
contingent Fee and that no member of'the Monroe County government or the VAB has any interest,
financially or otherwise in the Attorney or its subcontractor's.
19. aeverabilitv: I fany provision of the Agreement shall be held by a Cot iii of com petent jurisdiction
to be invalid or unenforceable, the remainder of this Agreement.or the application of'such provision other
than those as to which it is invalid or unenforceable, shall not be affected thereby®and each provision of
the Agreement shall be valid and enforceable to the fullest extent permitted by law.
20. Notice: Any notice required or permitted under this Agreement shall be in writing and hand-
delivered or mailed, postage prepaid by certified mail, return receipt requested, to the other party as
follows:
For VAB: For Aj!qmey:
Monroe County Clerk of'Court Jenn i 1er G. Sanchez. Esq.
500 Whitehead Street 1223 White Street, Unit 104
Key West- FL 33040 Key West, I'L 33040
VAB shall give notice to Attorney of any meetings at which the Attorney's presence is required or
L requested,
21. Ethics Clause: The Attorney %�arrants that it has not employed. retained or otherwise had act oil
its behaif, any firmer Monroe County officer or employee in violation of Section 2 or Ordinance No. 10-
1990 or any Counly officer or employee in violation oi Section 3 of Ordinance No. 10-1990. For breach
or violation of the provision. the VAB may, at its discretion terminate this Agreement without liability
and may also, at its discretion, deduct from the Agreement or purchase price, or otherwise recover. the
full amount ofany fec,cominission.percentage,gift.orconsideration paid to the formerorpresent County
officer or employee.
22, Public Entity Crime Statement: A person or affiliate who has been placed on the convicted vendor
list following a conviclion for public entity crime may not submit a response on a contract to provide any
.0,00cls or services to a public entity, may not submit a response/bid oil a contract with a public entity for
the construction or repair of public building or public %%ork, may not submit responses/bids on ]cases of
real property to public entity, may not he awarded or peribrill work as a contractor, -supplier.
subcontractor. or consultant under a contract with any public cmity, and may not transact business with
any public entity in excess ofthe threshold amount provided in section 287-017. for CATFGORY TWO
for a period ol'36 months from the date ol'being placed oil the convicted vendor list.
23. Miscellaneous:
a) Ownership ofAttorney files and work product: Attorney understands that all files and work
product prepared by Attorney or his or her firm at the expense ol' VAB (or for which VAB is ollker%�i.sc
billed) are the property of'VAB, Without VAB's prior written approval, this work product may not be
used by Attorney or his(it- her firm nor disclosed by Attorney or his or her firm to others, except in the
normal course ot'Attomey's representation of VAB in this matter. Attorney agrees that VAB owns all
rights, including copyrights. to materials prepared b%. VAB or by Attorney oil behalf'of VAB. Attorney
C,s days in advance of'olestroying any such records and. in the event
.hall notify VAB in writing at least 60 (1, 11
that VAB requests that the,, be preserved, shall preserve them at least one additional year (with VAB
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responsible for paying the actual cost orstora tic). Attorney shall comply with the State orl"lorida Records
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Retention cis I-SI_ time schedule for destruction. Attorney shall provide VAB with prompt access to
(including the ability to make copies of) all attorney files and work product. regardless of"whether the
representation or matter is onooing
M _ and Whether attorney fees and expenses have been paid in ffill.
b) Dispute Resolution Attorney and VAB agree that all disputes regarding Attorney's fees or
expenses are to be resolved pursuant to the procedures and practices for mediation by the Attorney
Consumer Assistance Program orthe Florida Bar.
c) Entire Agreement. The entire Agreement betw-een the VAB and Attornev with C respect to the
subject matterliereorls contained in this Agreement.This Agreement Supersedes all priororal and written
proposals and communications between the VAB and Attorney related to this Agreement. No provision
of'this Agreement shall be deemed waived, amended or modified by either party unless such waiver.
amendment or modification is in writing and signed by tile party against whom the waiver. amendment
or modification is claimed, This Agreement shall be binding upon and inure to the benefit of the parties
hereto, their permitted successors and assigns.
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d)Captions. The captions set forth herein are fior convenience of'reference only and shall not define,
moclifv, or limit any or the terms hereof.
e) Conflicts in Interpretation. 'The VAB and Attorney agree that, in the event of' conflicting
interpretations of the terms or a term ol"this Agreement by or bet®kecn them. tile Final interpretation by
the VAB shall apply.
f) Adjudication of'Disputes and Disagreements. The VAB and Attorney agree that all disputes and
disagreements between them shall he attempted to be resolved by a meet and confer session between
representatives of the VAB and Attorney. If the issue or issues are still not resolved to the satisffiction of
both %vithin 30 days after the meet and confier session, then either shall have the right to seek such relief
as may be provided by this Agreement or by Florida law.
g) Cooperation. In the event any administrative or legal proceeding is instituted against either the
VAB or Attorney relating to the formation, execution, perf'Ormance, or breach of this Agreement. the
VAB and Attorney each agree to pailicipate, to the exicnt required by the other, in all proceedings.
hearings. processes, meetings, and other activities related to the substance of this Agreement. The VAB
and Attorney each agree that neithershill he required to enter into any arbitration proceedings related to
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this Agreement or any Attachment or Addendum to this Agreement.
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h)Legal Obligations and Responsibilities. Non-delegation orConstitutional or statutory Duties. This
Agreement is not intended to relieve, not- shall it he construed as relieving, either the VAB or Attorney
from an),obligation or responsibility imposed upon each by law except to the extent oractual and timely
performance thereof by the other, in i%hich case the perf6ri-nince may be offered in satisfaction ol'the
obligation or responsibility. Further this Agreement is not intended to authorize. not-shall it be construed
as authorizing, the delegation of the constitutional or statutory duties ol'the VAB, except to the extent
permitted by the Florida Constitution. state statutes,case law, and, specificaliv,the provisions of'Chapter
125, Florida Statutes.
i) Attorney's Fees and Costs. In the event any administrative proceeding or cause of action is
initiated or deflended by the VAB or Attorney relative to the cill'orcenient or interpretation of this
Agreement, the prevailing party shall be entitled to an award of reasonable attorney's fees, court costs,
investigative. and out-of'-pocket expenses. as an award against the non-prevailing party. and shall include
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reasonable attorney's fees, court costs, investigative, and out-of-pocket expenses in appellate
proceedings. Mediation proceedings initiated and conducted pursuant to this Agreement or as may be
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required by a court of competent jurisdiction shall he conducted in accordance ith Cite Florida Rules of
Civil procedure and usual and custommy procedures required by the circuit court of Monroe ('01.1111y.
Authority. Attorney warrants that Attorney is authorized by law and the Rules and Regulations of
The Florida Bar to engage in the performance of the activities encompassed by this Agreement, Each
C r-1 C,
party to this Agreement warrants that he,she or It has the requisite personal or corporate authority to enter
into this Agreement. If Attorney is a member of a law firm, either as partner, shareholder, associate, or
other relationship. Attorney warrants that she is authorized to enter into this Agreement by Attorney's
law firm.
k)Non-D iscrini i nation. Allorney shall not discriminate, in its employment practices and in providing g
services hereunder, on the basis of race. color, sex, religion. disabilily, national origin, ancestry. sexual
orientation, gender identity or expression. familial Status, or age, and ,hall abide by all federal and state
laws regarding non-discrimination. Upon a determination by a court of competent jurisdiction that such
discrimination has occurred. this Agreement autoinalicall® terminates without and further action by the
VAB.effective the date Of the Court order. Attorney is aware of the Provisions of Section 13-101 through
13-106. Monroe COUnINI Code, reiatina to non-discrimination, and agrees to abide by the Code's non-
discrimination requirements.
1) Claims for State or Federal Aid. I'lic VAB and Attorney agree that each shall be, and is,
C
empowered to apply for,seek,and obtain federal and stale funds to further the purpose of this Agreement.
provided (fiat all applications, requests, !:,,rant proposals, and fmiding, solicitations by Attorney shall be
approved by the VAB prior to submission.
ill) Non-Reliance by Non-Parties. No person or entity shall be entitled to rely upon the terms. or any
of them. of this Agreement to enforce or attempt to enforce any third-party claim or entitlement to or
benefit of any service or program contemplated hereunder. and the VAB and Attorney agree that neither
the VA13 nor Attorney or any officer, agent, or employee of each shall have the authorit) to inform,
counsel, or othervvise indicate that any particular indi®idual or group of individual,,, entity or entities,
have entitlements or benefits under this Agreement separate and apart, inferior to, or superior to the
conlillunily in general or for the purposes contemplated under this Agreement.
it) Attestations. Attorney agrees to CXCCLItC such documents as the VAB may reasonably require.
including a Drug-Free Workplace Statement, and a Public Entity Crime Statement.
o) Signatures of`Parties Required. This Agreement shall not be effective until execute(] by both VAB
and Attorney and received in Final executed form by an authorized representative of VAB.
p) No Personal Liability. No covenant or obligation contained in this Agreement shall be deemed to
be a covenant or obligation of any member, officer. agent or employee of the Value Adjustment Board in
his or her individual capacity and net member, officer, a-em or employee ofilie Value Adjustment Board
.,hall be liable personally (,it this Agreement or be subject to any personal liability or accountability by
reason of the execution ofthis Agreement.
q) Execution in Counterparts. This Agreement may be executed in any number ofcounlerplils, each
of which shall be regarded as an original. all of%%hich taken together shall constitute one and the same
instrument and the VAB and Attorney may execute [his Agreement by si!,,,ning any such counterpart.
IN WITNESS "'HEREOF, the paNcs ha%c cxeculed (his Agreement the duy and year firm above
JENNIFER Q SANCHEZ, ESQ.
Aztec' or Wilutess,
Y
W Z!
(SEAL) VALUE ADJUST.NIFNT BOARD
AMC KEVIN MADOW CPA,Clerk OF NIONROE COUNTY, FLORIDA
lkpuq Clerk Min,u r/Chairman
.MONROF, COUNTY ATTORNEY
APPROVED Al; 10 1 ORM:
Assistant COUDly AIIOJIIC�
Date: 9-16-2024
ACC)R" CERTIFICATE OF LIABILITY INSURANCE DATE(MMIDDIYYYY)
111,l 1 07/31/2023
THIS CERTIFICATE IS ISSUED AS A MATTER OF INFORMATION ONLY AND CONFERS NO RIGHTS UPON THE CERTIFICATE HOLDER.THIS
CERTIFICATE DOES NOT AFFIRMATIVELY OR NEGATIVELY AMEND,EXTEND OR ALTER THE COVERAGE AFFORDED BY THE POLICIES
BELOW. THIS CERTIFICATE OF INSURANCE DOES NOT CONSTITUTE A CONTRACT BETWEEN THE ISSUING INSURER(S),AUTHORIZED
REPRESENTATIVE OR PRODUCER,AND THE CERTIFICATE HOLDER.
IMPORTANT: If the certificate holder is an ADDITIONAL INSURED,the policy(ies)must be endorsed. If SUBROGATION IS WAIVED,subject to
the terms and conditions of the policy,certain policies may require an endorsement. A statement on this certificate does not confer rights to the
certificate holder in lieu of such endorsements}. NAME �Sernatdette Niebaurn
PRODUCER
Aftouth Professional LIabIfty PHONE A
4AJkC'_N0_EjU:. 8811,33-288-0990 --- -(A/CN.: 813-282-0994
9800 41h Street N,Suite 400 13DARESS: bniebaum@ageiicyrnarketing.com
INSURER(S)AFFORDING COVERAGE NAIL#
St.Petersburg FL 33702 INSURER A Medmari;Casualt insurance .,o. 22241
INSURED INSURER B
Jennifer Sanchez ILaw,P.A. INSURERC:
1223 White Street,Unit 104 INSURER D:
INSURER E:
Key West FL 33040 INSURER F�
COVERAGES CERTIFICATE NUMBER: REVISION NUMBER:
THIS IS TO CERTIFY THAT THE POLICIES OF INSURANCE LISTED BELOW HAVE BEEN ISSUED TO THE INSURED NAMED ABOVE FOR THE POLlCYPERiOD
INDICATED. NOTWITHSTANDING ANY REQUIREMENT,TERM OR CONDITION OF ANY CONTRAC-ll'OR OTHER DOCUMENT WITIl'i RESPECT TO WHICH TI.-ils
CERTIFICATE MAY BE ISSUED OR MAY PERTAIN,THE INSURANCE AFFORDED BY THE POLICIES DESCRIBED HEREIN IS SUBJECT TO PILL TI-iE TERIMS,
EXCLUSK)NS AND CONDITIONS OF SUCIl-I POLICIES.LIMITS SHOWN MAY HAVE BEEN REDUCED BY PAID Cl
10W Amyll —PUCMVVT-—MTMVTW-
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COMMERCIAL GENERAL LIABILITY EACH OCCURRENCE
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DESCRIPTION OF OPERATIONS I LOCATIONS p VEHICLES ACORD 101,Additional Remarks Schedule,may be attached If more space is required)
L—
CERTIFICATE HOLDER CANCELLATION
SHOULD ANY OF THE ABOVE DESCRIBED POLICIES BE CANCELLED BEFORE
THE EXPIRATION DATE THEREOF,NOTICE WILL BE DELIVERED IN
Moll County Ill ACCORDANCE WITH THE POLICY PROVISIONS.
1100 Simonton Street AUTHORIZED REPRESENTATIVE
Key West FL 33040
C 1988-2014 ACORD CORPORATION. All rights reserved.
ACORD 25(2014101) The ACORD name and logo are registered marks of ACORD
. ....... ...... ............
RESOLUTION NO. VAB 001-2024
A RESOLUTION OF THE VALUE ADJUSTMENT BOARD OF MONROE
COUNTY, FLORIDA, IMPLEMENTING THE AUTHORIZATION PROVIDED FOR IN
SECTION 194.013, AUTHORIZING PURSUANT TO FLORIDA STATUTES A FILING
FEE FOR PETITIONS FILED WITH THE BOARD IN THE AMOUNT OF $15.00.
WHEREAS, Section 194.013, Florida Statutes, provides that, if so required by
Resolution of the Value Adjustment Board, petitions filed pursuant to Section 194.011. Florida
Statute, shall be accompanied by a Filing Fee to be paid to the Clerk of the Circuit Court, also
serving as Clerk of the Value Adjustment Board, in an amount determined by the Board not to
exceed Fifteen Dollars ($15.00) for each separate parcel of property,, real or personal, covered by
the petition and subject to Appeal-, and
WHEREAS, THEREFORE, BE IT RESOLVED BY THE VALUE ADJUSTMENT
BOARD OF MONROE COUNTY, FLORIDA:
1. That a Filing Fee in the amount of Fifteen Dollars ($15.00), for petitions filed
with the Value Adjustment Board is hereby authorized.
2, This Resolution shall take effect upon its adoption.
PASSED AND ADOPTED by the Value Adjustment Board of Monroe County, Florida,
at their Organizational Meeting held on September 18, 2024.
Commissioner David Rice
Commissioner Craig Cates
Commissioner Alt. Jim Scholl
School Board Representative John Dick
School Board Alt. Representative Mindy Conn
School Board Citizen Member Jason Koler
BOCC Citizen Member John Repetto
Value Adjustment Board
of Monroe County, Florida
Bv:
Chairman
(SEAL)
ATTEST: Kevin Mado , CPA, CLERK
BY:
Deputy Clerk
DAVID VAN LOON
3158 Northside Drive
Key West, Florida 33040
Office Telephone: (305) 296-8851 /Cellular Phone: (305) 797-5444
e-mail: david a,hvl-law.com
PROFESSIONAL EXPERIENCE
HIGHSITH & VAN LOON, P.A. Key West, FL
2001 to Present
Partner from 2007 to Present
Associate from 2003-2007
Law Clerk from 2001 to 2003
Firm specializing in Real Estate, Land Development Regulation, Probate and Trust
Administration, Tax and Estate Planning, Civil and Commercial Litigation.
Charged with handling large civil litigation cases, as well as handling a large volume of
real estate transactions. In addition to litigation, charged with drafting, negotiating legal
documents for general catagories of transaction work as well as general counsel for
corporations.
Real Estate Transactions, include all aspects of the transaction, including review of
documents and title, issuing title policies and drafting loan documents. Tasked with
handling large range of transactions from $60,000 up to $75,800,000.00.
Charged with drafting commercial loan documents for institutional lenders, including
SBA approved loans and documents. Transaction amounts up to $10,000,000.00.
SBA Loans to include all Standard 7a Loan and forms including but not limited to Forms
147, 148, 155, 159, 601, 1050 and Loan Agreements.
Experience drafting and forming Condominium Association and Homeowner's
Assocation for developers. Additionally, past and current representation of
Condominium and Homeowner's Associations as well as the property management
companies who are retained by Associations.
Handle a large volume of real estate related litigation, including landlord tenant matters,
foreclousres for both lenders (private and commercial) and homeowners.
Special Magistrate, Monroe County Value Adjustment Board— I 1/2015—present
Tasked with conducting all hearings for Petitions filed in Monroe County regarding
"Exemptions and Classifications" under Florida Statute Chapter 193 and rendering a
Report and Recommondation to the Value Adjustment Board.
Member, Sixteenth Judicial Circuit Judicial Nominating Committee -2014 to 2018
Chair, Grievance Committee "16" B, of The Florida Bar- 2014 to 2017
Supreme Court of Florida Certified Circuit Court Mediator— 12/2013— 11/2017.
EDUCATION
1994 University of New Hampshire Durham,NH
Bachelor of Arts in Political Science.
Scholarship Recipient.
Member, University Football Team.
1996 University of New Haven New Haven, CT
Masters of Science in Education
2003 Florida Coastal School of Law Jacksonville, FL
Juris Doctor
PROFESSIONAL ASSOCIATIONS AND ORGANIZATIONS
............ ....... -----------------------------
The Florida Bar; admitted 09/23/2003
United States District Court, Southern District of Florida; admitted 04/06/2010
Monroe County Bar Association; 2003 to Present
Key West Association of Realtors; 2005 to 2011
Licensed Florida Real Estate Associate; 2005 to 2011
Trustee, South Florida National Parks Trust, appointed to six year term beginning 0 1/2018
AWARDS
I........... ..........1---l-I..........-.1-.............
Supreme Court of Florida, Sixteenth Judicial Circuit Pro Bono Award—2014
Rotarian of the Year—2009-2010
2
COMMUNITY SERVICE
Rotary Club of Key West: Member 2007 to Present
President—2016 to 2017
Board of Directors, Coral Hammock Home Owners' Association— 11/2010 to 02/2015.
Member, Key West High School Varsity Football Coaching Staff— 1996 to Present
Key West Youth Lacrosse League—Volunteer Coach—2017 to Present.
Key West Junior Football League—Volunteer Coach—2016 to 2019
Horace O' ryant School Head Football Coach—2019 to 2022
3
PARWANi LAW, P.A. 9905 Alambra Avenue
PHONE: 813-514-8280 Tampa,Florida 33619
FAX: 813-514-8281 website:
Rinkv S. Parwani iviana nng Attorney,licensed in FL,CA,TX, JA
July 22, 2024
Delivered-Via-US Ma-111 and Electronic Mail (VA BCIerkAMonroe-cIerkcom
Monroe County Clerk of Court
Attention: Value Adjustment Board Clerk
PO Box 1980
Key West, Florida 33041-1980
Re: Monroe County Value Adjustment Attorney Special Magistrate 2024/2025
Dear Monroe County Value Adjustment Board:
I am applying for the Monroe County Value Adjustment Board Attorney Special Magistrate
2024/2025 term. I have enclosed a copy of my resume. I will forward my new certificate once
the training is issued by the Department of Revenue. I am available for all locations as long as we
coordinate them with my court schedule
I am able to meet the scope of services defined in the advertisement as I have done so for many
years with other Counties in the State of Florida. I will sign a contract at the negotiated hourly
rate. Current rates for my VA B counsel work in other counties range from$125 to$275 per hour
with various hourly minimums and travel reimbursements.
I have practiced law for more than five years with ad valorem experience.I do not represent the
Property Appraiser, the Tax Collector, any taxing authority, or any property owner in any
administrative or judicial review of property taxes. I have been licensed to practice law for 25
years. I have sixteen years of experience providing legal services to Florida counties.
I have been an attorney special magistrate for Hillsborough County from 2008 through 2010. For
Hillsborough County I was the primary attorney handling the good cause decisions for three
years. I have also handled good cause requests for Manatee County for numerous years. I have
either been an alternate magistrate or a special magistrate at various times from 2009 through 2024
for the following counties: Seminole, Osceola, Hernando, Citrus, Brevard, Volusia, Lee, Polk,
Pasco, Manatee, Santa Rosa,Marion, Citrus, Pinellas, Monroe,Indian River and Sumter. I am
legal counsel for the following County Value Adjustment Boards for many years:Hillsborough,
Osceola,Polk,Pinellas,Alachua and Pasco. I also have been legal counsel for Sumter and Hardee
Counties. I have a significant understanding and experience with the Department of Revenue
Value Adjustment Board Rules. I have taken the Value Adjustment Board Training each year
since 2008 and I am extremely familiar with Axia.
I have a license to practice law in four states: California, Iowa,Texas and Florida. I have handled
property tax issues in all four states. I have also worked for various government entities in other
states during my career. I am very familiar with the legal property tax issues in Florida and have
been intimately involved in the challenges including litigation and high-profile matters for Value
Adjustment Boards.
Thank you and I appreciate your consideration for the position.
Very truly yours,
/s/ Rinky S. Parwani
Rinky S. Parwani
9905 Alambra Avenue 813.514.8280
Tampa,Florida 33619 rinky@parwanilaw.com
Rftiky S. Puwani
Professional Parwani Law,P.A. 2008-Present Tampa,FloridE
Experience Managing AflonW
SuccesdW all fim practice.Van Vandy of cases includingbut not limited 1 estate,debt
f t n, , .. n,. ° ,wigs
andtrusts, class actions, pe employment law, 9 traffic, . 9 social security,
dependency,liumly law,appeals and contract vmtk, Representation of businesses,in , °
government agmcies and entertainment clients, e as county specialmagistrateand
lepl counselto numerous Value Adjustment Boards.VolunteerforFox Channel 13 Tampa Bay
Ask-Ala Ask-Alawyer. Winner of 2010 Brandon Small Business of the Year Award for Minority and
Womenafter only being open 3 y ui 2011 and 212 for
Brandon Small Business of the Year Award Recogrized for Pro Bono Service from 2010 to
20t4 by 13'Judicial Distdct Selected as American Bar Association General and Sob Small
Firin Diversity FelIow for 2011 2012° Selocted as a 2013 Super Lawyer Florida Rising Star.
2013 through 2020 for of the Year A
Finalist° fbrRivwvmw Chamberof the1' rA 2020 and 2023.ParwamLawPA
raceived the outstanding no Seivice Award for 2017 fiDm the 13'Judml Distitt°
Legal Eke 2019 Best Banlauptcy&Debt Nqptiations Attorney Tampa Bay. Attorney and
MagazinePractice 2019 Top Ten Immigiatim Law Attorney. Lawyer of Distincfion 2019.
Hem Specialty Award from CamerSource Tampa Bay 2019.
Dallas,Texas
Partner
Advised Fortune 500 clients on litigationand corporate aspects of business and
legal requirements for consumer mortgage lending. Provided legal advice to
software engineers rep rdingweb based and DOS based mortgaged entation
preparation system. Arne berof the director team for large fimn responsible for
strategic guidance,management,and law firm vision.
Country °deHo e Loans Plana,Texas
Senior Vice President of Fair Lending and Legal Compliance
eadof all legal compliance and fair lending for over l0 retail branchesanthe
telemarketing group°Manageda staffof over 30 employees.Responsible for all
executive strategic guidancecon gpolicies and procedure&Maintainedan
developed compliance policies and procedures in accordance with company
culture and laws. Provided advice to executive team on federal and state laws and
regulations including HMDA, RFSPA, TIL,A, ECOA, FCRA, GLBA,OFAC,
SA,high cost and privacy regulations.
Wells Fargo Financial Des Moines,Iowa
Assistant General Counsel
Advised executives and business units on state and federal consumer lending laws
forunsecured,secured,areal estate loans,retail credit and sales finance.Well
versed in HMDA, TILA, RE PA and other lending regulatory schemes for
consumer lending.Lead attorney advisingcredit car business unit includinghome
equity loans..
Private Practice with Law Finns Beverly Hills and Lake Tahoe,California
Corporate and Litigation Associate A#Dnwy
Responsible for all aspects of multi-million dollar business transactions,tax
planning andreal estate matters forlocal,national and international businesses and
individuals.Handled issues concerning covenants,conditions and restrictions,
wetlands, easements, partnerships,corporations,limited liability companies,
business sales,acquisitions,mergers,start-ups,transaction negotiation,corporate
compliance,corporategovemance,securities compliance,employment law and
trademark,copyright. Represented film,internet and music companies,artists,
performers and commercial photographers with the formationof business entities,
sophisticated fihn financing transactions, complex corporate negotiated
transactions, the commercial exploitation of intellectual property rights,
employment contracts and securities and corporate law compliance.Lead trial
attorney managing all aspects of federaland state,complex,press-worthy,multi-
million dollar,internationallitigation andappeals,including discovery,motions,
briefs,depositions,court appearances and mediations.
Education 1998 University of Minnesota Law School Minneapolis,Minnesota
JD
Dean's List
Outstanding Woman Graduate Award of 1998
Won Minnesota Bar Computer Law Essay Contest
Editor of Journal,Moot Court Competitor
1993 Drake University Des Moines,Iowa
META
Graduated at age nineteen.
Vice President of Management Honor Society
1992 Drake University Des Moines,Iowa
BS
Double major in accounting and corporate finance
Completed program in two calendar years
Memberships and Florida Bar—Admitted 4/2003 liar Number 629634
Associations Texas Bar -Admitted 9/2005 Bar Number 24049868
California Bar -Admitted 12/1998 BarNumber 199487
Iowa Bar-Admitted 2/2004 Bar Number 18659
US Tax Court—Admitted 12/2009 Bar NumberPR0625
US Supreme Court—Admitted 5/2009
Ninth Circuit-Admitted 4/1999
Eleventh Circuit -Admitted 6/2009
US District Court-Central District of California-Admitted 1/1999
US District Court- Middle District of Florida ,-.Admitted 5/2008
US District Court--Northern District of Florida- Admitted 6/2009
US District Court Southern District of Florida- Admitted 7/2009
Fellow,Life Management Institute- 11/1992®FL,MI
Iowa Society of Certified Public Accountants- I 1/1994 CPA(inactive)
Institute of Certified Management Accountants- 11/94 CMA(inactive)
American Bar Association
Hillsborough County Bar Association
Tampa Bay Bankruptcy Bar Association
National Association of Consumer Bankruptcy Attorneys
Publications Computer Law News,APublicationof theMinnesota Bar Association,"Email in the
Workplace: The Employer's Right to Snoop in Minnesota,"Winter 98-99
The Daily Journal,Verdicts and Settlements,"Blinder Vision,The 'State Fund'
Decision Creating Numerous Unanswered Questions About the Duties of a Party
Receiving Possibly Privileged Documents in Discovery,"January,21,2000
Certified Management Accountants'Societyof SouthernCalifornia Newsletter,"Are
You Ready for California's New Wage and our Law?"March 2000
Metropolitan News,Special Edition New Admittee Handbook,"What Your Bar
Association Can Do For You,"June 2001
Truckee Tracks ChamberNewsletter,"Do I HaveAn Employee Or An Independent
Contractor,"May 2002 and"123456789 Shhh!It's a Social Security Number,"June
2002
"Legally Savvy"Column,Capita hstChickscom,2006 and 2007
2012
"How to Advise Your Client in Foreclosure." Stetson Law Review
"IdentityTheft Protect Yourself!"anarticle publishedin the American Prepaid Legal
Institute News Briefs Newsletter October 2012 Issue,Volume 10,No.33.
"Choosing an Entity forYourBusiness AmericanPrepaid Legal Institute News Briefs
Newsletter November 2012 Issue,Volume 11,No.33 n
"Mediation is not Meditation:How to Stay Active and Engaged"page 10,
Jan uaxy/February 2015 issue ofthe American Bar Association Solo,Small Finn and
General Practice Division Magazine GPSOLO,
Tampa Tribune and"Some Tips for Beginning Entrepreneurs"August 9,2015
"Residential Foreclosures: Helping Your Client with Options."(Volume 3 3,Number
2,page 26)American BarAssociation GP SOLO Magazine in the Maruh/April 2016
Odw Business Hillsborough Community College,Adjunct Professor,Paralegal Program,
and Teaching Bankruptcy,Immigration,Legal Research and Writing I and 11,Tampa,FL
E)qxdence Sierra Nevada College,Accounting Professor,Incline Village,NV
Glendale Community College,Accounting Instructor,Glendale,CA
Felhaber,Larson,Fenlon&Vogt,Employment Law Clerk,Minneapolis,MN
Robins,Kaplan,Miller and Ciresi,Summer Associate,Costa Mesa,CA
Imation,3M spin-off,Paralegal,St.Paul,MN
et health,Financial Analyst,Tampa,FL
Cumberland Casualty and Surety,Accountant,Tampa,FL
The Principal Financial Group,Staff Accountant,Des Moines,IA
IDS Financial Services,Computer Information Manager,West Des Moines,IA
Florida Department of Revenue
Certificate of Training
Rinky Parwani
has received
2024 Value Adjustment Board Members and
Board Attorneys VAB Training
on
7129/24
FLORIDA
i
KEVIN TT, SRA
3208 Flagler Ave
Key West, Florida 33040
305-296-0831
aokreal c@aoLcom
EDUCA T ION
Barry University, Miami Shores Florida — Bachelor of Science Degree
PROIFESSIONAL EDUCATION
1988 Course 101-Introduction to Appraising Real Property
1989 Course 102-Applied residential Property Valuation
1990 Demonstration Appraisal Workshop
1991 Standards of Professional Practice Pts.A& B
1992 Rates,Ratios and Reasonableness Seminar
1993 Appraisal Reporting of Complex Residential Properties
1994 7 Hour UAPAP Core Law
1995 Blue Print Reading Class
1997 Capitalization Theory&Techniques
1998 Small Hotel/Motel Valuation— 7 Hr. Credit
1999 Income Capitalization Theory&Techniques
2000 30 Hours Continuation Course
2005 National USPAP Update Equivalent— No.ACE-0007332
2005 Developing&Growing An Appraisal Practice— No.ACE0006929
2005 Income Capitalization— No.ACE 0006928
2005 Factory Built Housing— No.ACE0006927
2005 Florida Laws&Regulations— No. ACE007284
2008 USPAP
2008 Supervisory Rules &Regulations — No.ACE007284
2008 General Appraiser Income Approach (Part 2)
2010 60 hour Continuing Education
2012 Florida Laws &Regulations,Appraising FHA, 7 hour USPAP
2014 60 hour Continuing Education
2016 60 hour Continuing Education
2018 60 hour Continuing Education, Real estate damages (Appraisal Institute)
2020 60 hour Continuing Education
2022 60 hour Continuing Education
PROFESSIONAL DESIGNATIONS AND- LICENSES
• Certified General Appraiser RZ2139
• SRA - Senior Residential Appraiser
• Licensed Real Estate Broker, State of Florida
• Past Member of the Regional Ethics and Counseling Panel
• Member of the Appraisal Institute
• Qualified by the Circuit Court of Monroe County as an Expert Witness
2011-Present—Special Magistrate for the Monroe County Value Adjustment Board
1993-1994—Secretary of Greater Miami Chapter of the Appraisal Institute
REAL ESTATE AND APPRAISAL EXPERIENCE
1991- Present Real Estate Appraiser,Appraisers of the Keys, Inc., Key West, Fl.
1987-1990 — Real Estate Appraiser,Appraisal First, Miami, Fl.
1986-1987— Real Estate Appraiser, Local Appraisal Service, Miami, Fl.
1985-1986— Real Estate Appraiser/Sales,Wise Realty,Tallahassee, Fl.
COMNEWSTREAM
PAN I F
Steven L. Nystrom, MAI—Senior Real Estate & Land Policy Consultant
EXECUTIVE PROFILE
Over 30 years of complex real estate consulting experience with specialties in real estate
valuation, real estate taxation, international real estate consulting, litigation support,
international relations, land policy economics and global macroeconomics.
• Current President of NewStream Companies, an international real estate consulting firm
based in Tampa, Florida, USA. NewStream Companies performs a wide variety of real
estate consulting such as the valuation of commercial facilities, risk analysis of multi-
billion-dollar asset portfolios securing commercial mortgage-backed securities and land
policy consulting on an international scale.
• International relations for professional organizations and global macro-economic
consulting on real estate and land policy related issues. This is directly focused on
problem solving for complex land policy, land tenure, valuation, real estate taxation,
informality, pandemic & disaster resilience/recovery, real estate taxation, and structural
factors underpinning engines of economic growth in emerging and established
economies. This consultancy has assisted many groups including the World Bank, United
Nations (UNECE WPLA & GLTN), World Citizen Consulting (NGO), the ECE, and the
International Federation of Surveyors NGO (FIG), for the Appraisal Institute 2005 to
2011 &2023,and the National Society of Professional Surveyors(NSPS).
• Steven L. Nystrom MAI also serves as a Special Magistrate in many of Florida's
Counties. This is a quasi-judicial position, hired by the Clerk of the Court, where he
makes recommendations on hundreds of real estate taxation related hearings each year,
and thousands of hearings since 2003.
EXECUTIVE PERFORMANCE OVERVIEW
• Strategic Control; Complete operational control of NewStream Companies.
• Complex Project Management often involving world scale topics.
• Creative Problem Solving and Teamwork; Positive contribution on the world's most
complicated real estate related economic professional forums.
5044 Cypress Trace Drive•Tampa,FL 33624•Phone: 813-963-3510•Fax: 813-963-3510
- NEWSTREAM
C 0 M P A N I F S
Steven L. Nystrom, MAI—Senior Real Estate & Land Policy Consultant
• International Land Policy.- Understanding and flexibly adapting the worlds' tool kit of
methodologies to greatly varying situations, economies, and cultures. Research papers
were written and presented on the World Financial Crisis, Land Lease Economies,
Industrial Efficiency, Diagnostic Tools for the Valuation Profession, Land Tenure
Alternatives. (Available at NewStream Companies.com), and expert assistance was
provided in writing, reviewing and editing the GLTN Guidebook on the Valuation of
Unregistered Lands, FIG Real Estate Task Force project, the Appraisal Institute Real
Estate Valuation in Global Markets textbook, the CIPE Scorecard Project, and authored
the Informal Market analvsis of Greece & Albania, the UNECE's Guidelines for the
Formalization of Informal Constructions (2019) publication(s), the CO VID 19 Recovery
Action Plan for Informal Settlements in the ECE (2021), as well as two lecture series, a
the University of Geneva related to these public.•ations, as well as related podcasts &
taped workshops.
PROFESSIONAL EXPERIENCE
• Appraisal and consulting experience consists of a wide variety of complex valuation and
consulting assignments. These include both large and small income producing
commercial properties, special use properties, international facilities, vacant land,
litigation assignments, condemnation or eminent domain appraisals, environmentally
sensitive wetlands, lease analysis and many large unique industrial, office and retail
facilities.
• Land policy speaking, writing and research experience related to land tenure, valuation,
real estate taxation, global real estate related macroeconomics, creative land policy,
informal markets, and other structural land market topics on most of the world's
continents.
• Asset management experience consists of appraisal summary reviews, broker interviews,
site inspections, and market analysis reports for the purchase and sale of huge multi-
billion dollar commercial mortgage and conduit portfolios.
• International relations representing professional organizations to the International
Federation of Surveyors (FIG), the World Bank, the United Nations, and other NGO's,
governments, and institutions.
• Cash flow analysis experience consists of modeling in Pro-Ject+, Argus, Dyna Lease,
and Center for a wide variety of commercial properties.
• Real Estate Taxation, Quasi-judicial and Litigation experience through litigation support
related to appropriate, accurate, and ethical real estate practices. Thousands of quasi-
judicial hearings were presided upon with recommendations made relating to all types of
real estate assets in many Florida Counties where I serve as a Special Magistrate.
5044 Cypress Trace Drive•Tampa,FL 33624•Phone: 813-963-3510•Fax: 813-963-3510
,- NEWSTREAM
C O M PAN [ FS
Steven L. Nystrom, MAI—Senior Real Estate & Land Policy Consultant
PROFESSIONAL CAREER CHRONOLOGY
• August 1998 -Current Principal—NewStream Companies
A Florida based international real estate appraisal, and consulting firm
which provides a wide range of specialized real estate services across the
globe.
• Sept. 1995—Aug. 1998 Senior Appraiser-General Motors Acceptance Corporation
An international real estate appraisal and consulting firm.
• May 1993-June 1995 Senior Associate-Ratcliffe,Cali,Duffy & Hughes
A dominant metropolitan Washington D.C. based real estate appraisal
and consulting firm.
• May—August 1992 Internship-Attaway,Thompson,Jeffers &Associates
A highly respected real estate appraisal and consulting firm serving the
southeastern United States.
• 1989-1990 Associate-Appraisal Company of Key West(Key West,Florida)
• 1988-1989 Real Estate Sales Associate-Coldwell Banker(Key West, Florida)
CERTIFICATIONS, LICENSING,HISTORY AND OTHER
• Member of the Appraisal Institute,MAI Designation,No. 11132
• Certified General Appraiser, State of Florida, RZ2169
• Chairman of the FIG Federation of International Surveyors,Comm. 9(2005-2018)
• Past Delegate to FIG for the Appraisal Institute
• Current Delegate to FIG Commission 9 for NSPS
• Working Representative to the United Nations& World Bank for Peace by Prosperity
• Appraisal Institute, International Relations Committee(2006-2011 &2023-2024)
• Past Appraisal Institute Instructor
ACADEMIC BACKGROUND
• Bachelor of Arts -Major-Economics(Liberal Arts& Sciences) -University of Florida
• Masters of Arts- Real Estate Appraisal Program- University of Florida
5044 Cypress Trace Drive•Tampa,FL 33624•Phone: 813-963-35 10•Fax: 813-963-35 10
Steven Nystrom MAI has served as a Special Magistrate in the following counties for the noted years:
Pinellas 2003,04,05, 06,07,08,09, 10, 11, 12, 13, 14, 15, 16, 17, 18, 19, 20, 21, 22, 23
Pasco 2005,06,07,08,09, 10, 11, 12, 13, 14, 15, 16, 17, 18, 19, 20, 21, 22, 23
Polk 2016, 17, 18, 19, 20, 21, 22, 23
Manatee 2016, 17, 18:
Sumter 2017, 18, 19, 20, 21, 22, 23
Lee 2007,08,09, 10, 11, 12, 13, 14, 15, 16, 17, 18, 19, 20, 21, 22, 23
Hillsborough 2008,09, 10, 11, 13, 14, 15, 16, 17, 18, 19, 20, 21,22, 23
Hendry 2008,09, 10, 11, 12, 13, 14, 15, 16, 17, 18, 19, 20, 21, 22, 23
Monroe 2018, 19, 20, 21, 22, 23
Charlotte 2013, 14, 15, 16, 17, 18, 19, 20, 21, 22, 23
Hernando 2018, 19, 20, 21, 22, 23
Osceola 2022, 23
Collier 2023
Citrus 2022
TPP:Charlotte 2013, 14, 15, 16, 17, 18, 19, 20, 21, 22, 23
TPP Lee 2014, 15, 16, 17, 18, 19, 20, 21, 22, 23
TPP Pinellas 2014, 15, 16, 17, 18, 19, 20, 21, 22, 23
TPP Hillsborough 2017, 18, 19, 20, 21, 22, 23
TPP Manatee 2016, 17, 18
TPP Hendry 2019, 20, 21, 22,23
TPP Hernando 2018, 19, 20, 21, 22, 23
TPP Monroe 2018, 19, 20, 21, 22, 23
TPP Polk 2019, 20, 21, 22, 23
TPP Pasco 2019, 20, 21, 22, 23
TPP Sumter 2019, 20, 21, 22, 23
TPP Osceola 2022, 23
TPP Citrus 2022
TPP Experience Include the following;
Steven L. Nystrom MAI 05/7/2024
TPP Length of Experience
I have been in the appraisal industry since 1989.As such, I have 34 years of experience.
A: TPP is a component of the value for hotels, bars, restaurants, day care facilities,some special
purpose properties and single-family residential valuation for VAB cases.Additionally,cost analysis (the
primary approach for TPP) is the core of insurance valuation. Over this entire period I have had a fair
number of each these assignments and estimating the value of the TPP,deducting for TPP, appropriately
considering TPP, and/or utilizing cost analysis is an significant (if secondary) portion all of these analyses.
B: I also have 11 years of experience doing TPP VAB Special Magistrate work including the counties
previously noted and have extensively studied the DOR guidelines regarding TPP, and the ASA TPP text
book(Valuing Machinery and Equipment 3rd edition). I have taken (and passed)the DOR test each year
from 2013-2023.
C: Considering TPP (valuing and deducting for it) has also been part of the scope of work of my single
family residential VAB work. I have performed single family VAB magistrate work for about the last 18 to
19 years.
I currently consider my weighted experience to be 14 years overall as it relates to TPP.
Certification of Training Completion
providesThe Florida Department of Revenue this documentfor a person to
certify , personally and without any assistance, has completed
to Department's 2024 Value Adjustment BoardTraining, including
the exam, l i .
I certify that L
Steven Lawrence Nystrom
Personally, and without any assistance, have carefully
studied the tot of Modules 1 through 7 and Module 11 of the
Revenue'sDepartment of iBoard Traintn&for
®learning such content, andfurther certifythat I, personally an
without any assistance, have completed and passed to Department
Revenue'sof corresponding examination.
This certification becomes valid only when wh signed and dated below the
g
persono completed the training including exam as described above. By
y dated sistnature below, I further attest to my preceding statements.
Signature and Certification of DATE
FLORIDA
F
m
Certification of Training Completion
FloridaThe ides this documentfor
certifij that he or she, personally and without any assistance, has completed
the Department's 2024 Value AdjustmentBoard Training, including
the exam,for-Ta-n-qible Personal Proverty Appraiseri i t .
I certify that 1,
Steven Lawrence Nystrom
and without any assistance, have carefully ra i
studied the content of Modules I through 5, Module 7( ), 8,
Revenue'sand 11 of the Department of 2024 Value Adjustment Board
Training,for learning such content, and further certify that 1,
personally and without any assistance, have
the Department of Revenue's corresponding examination.
This certification becomes valid only when signed and dated below the
person who completed the training including exam as described above. By
my dated signature below, l further attest to my preceding statements.
Signature and Certification of DATE
r
FLORIDA
Qualifications of Ena Jane, Cert. Gen. RZ4 1 2
Ena C.Jane
3130 S.W. 111 Avenue
Miami, FL 33165
Email:EnaJane@QualityAppraisalslnc.com
Office: 305-551-5858
Owner-Vice President—Quality Appraisals Inc Established 1985
State-Certified General Appraiser, License#RZ412—Licensed since 1989
"State Certified General Appraiser" is certified by the Department as qualified to issue certified
appraisal reports for all types of real property. It is required that all reports prepared by State
Certified General Real Estate Appraisers be in compliance with "Uniform Standards of Professional
Appraisal Practice".
Appraisal Institute—Affiliate Member
"FHA Approved"—Active Appraiser Roster List
APPRAISAL EXPERIENCE IN THE FOLLOWING PROPERTY TYPES
SINGLE FAMILY RESIDENCES, CONDOMINIUMS,VACANT LAND, DUPLEXES, FOURPLEXES,
APARTMENT BUILDINGS, MULTI-FAMILY, MULTI-TENANTS,SELFSTANDING-BUILDINGS,
INDUSTRIAL,WAREHOUSES,OFFICE BUILDINGS, RESTAURANTS, RETAIL STORES,STRIP
CENTERS,SHOPPING CENTERS,WAREHOUSE/OFFICE/RETAIL-CONDOS, GAS
STATIONS/CONVENIENCE STORES, CAR DEALERS, MOTELS, HEALTH CARE FACILITIES, NURSING
HOMES,ADULT LIVING FACILITIES(ALF-S), GROUP HOME,SPECIAL-PURPOSE PROPERTIES,
DAYCARE FACILITIES, NURSERIES, LAND DEVELOPMENT, NEW CONSTRUCTION DEVELOPMENT,
REVIEW APPRAISALS
"SPECIAL APPRAISER MAGISTRATE"for Miami-Dade County 1993-Present
"SPECIAL APPRAISER MAGISTRATE"for Broward County 2011-Present
"SPECIAL APPRAISER MAGISTRATE"for Monroe County 2021-Present
Have served as an appraiser expert witness in Miami-Dade County Civil Court.
License Real Estate Broker, Ena D.Jane-Realtor, 1990-Present
EDUCATIONAL DATA:
Associate in Arts, Education Major, Miami Dade Community College,graduated 1978
Member Phi Thetta Kappa
Liberal Arts Major with a Legal Concentration, Barry University, Miami, FL
PARTIAL LIST OF APPRAISAL COURSES SUCCESSFULLY COMPLETED&PASSED:
-An Introduction to Appraising, Real Property Course 101, Course of the Society of Real Estate
Appraisers, Required for SRA,SRPA designations.
-Applied Residential Property,Valuation Course 102, Course of the Society of Real Estate
Appraisers. Required for SRA, SRPA designations.
-Principles of Income Property,Appraising Course 201, Course of the Society of Real Estate
Appraisers. Required for SRPA designation.
-Residential Construction Seminar,Sponsored by the Society of Real Appraisers.
-Appraising Single Family Residences,Sponsored by Society or Real Estate Appraisers.
-R-41 C Seminar Sponsored by the,Society of Real Estate Appraisers.
-NARA Certified Review Appraisal,Course of the National Association of Review Appraisers.
-Marshall&Swift Basic Use and Understanding of Residential Cost Handbook Sponsored by
Marshall&Swift.
-Marshall and Swift Basic Use and Understanding of the Marshall and Swift Valuation Service:
Calculator Method Sponsored by Marshall and Swift.
-Professional Practice and the Society of Real Estate Appraisers, Sponsored by the Society of Real
Estate Appraisers.
-Demonstration Report Workshop,Sponsored Local Chapter 71 of Society of Real Estate
Appraisers.
-Florida Appraisal Certification Seminar(State Law and Rules for Real Estate Appraisers)
Sponsored by the Society of Real Estate Appraisers.
-New FIRREA Guidelines Seminar 1991 Sponsored by Appraisal Institute.
-Discounted Cash Flow Analysis Seminar sponsored by Appraisal Institute.
-Uniform Standards of Professional Appraisal Practice,Seminar ,Sponsored by Appraisal Institute.
-Appraising Troubled Properties,Seminar Sponsored by Appraisal Institute.
-Rates, Ratios&Reasonableness Seminar Sponsored by Appraisal Institute
-Appraisal Reporting of Complex Residential Properties, Sponsored by Appraisal Institute
-New FNMA Form 1004 Seminar Sponsored by Appraisal Institute
-Uniform Standards of Appraisal Practice, Sponsored by Appraisal Institute
-Sin gte Family Construction,Sponsored by Appraisal Institute
-Plan Reading,Gold Coast School of Real Estate
- Real Estate Finance,Gold Coast School of Real Estate
-Uniform Standards of Appraisal Practice, Gold Coast School of Real Estate.
-Appraising of Apartment Buildings, Miami Dade Community College .
-Uniform Standards of Appraisal Practice, Miami Dade Community College
-Uniform Standards of Appraisal Practice, Miami Dade Community College
-Multi Family Appraising, Miami Dade Community College
-Florida State Law and USPSP Review for Real Estate Appraisers,Appraisal Institute, Florida
International University
-Introduction to Appraising&Analysis of Proposed Subdivisions&Condominiums,Appraisal
Institute, Florida International University
- Houses to Hotels-The Income Approach,Appraisal Institute, Florida International University
-Computer Concepts&Communications for Real Estate Appraisers,Appraisal Institute, FIU
-Listen the Underwriter Says You Need an Additional Comparable,Appraisal Institute, FIU
-Assessment Appeals in Florida,Appraisal Institute, Florida International University
-USPAP&Florida State Law for Real Estate Appraisers,Appraisal Institute, FIU
-Appraising the Tough Ones,Appraisal Institute
-Real Estate Finance,Value&Investment Performance,Appraisal Institute
-Appraisal Consulting,Appraisal Institute
-USPAP&Florida State Law for Real Estate Appraisers,Appraisal Institute
-Introduction to Income Capitalization,Appraisal Institute
-Supervisor Trainee Roles&Rules,Appraisal Institute
-Litigation Skills for the Appraiser,Appraisal Institute
-Florida Law for Real Estate Appraiser,Appraisal Institute
-Spotlight on USPAP, Hypothetical Conditions&Extraordinary,Appraisal Institute
-National USPAP Update Course,Appraisal Institute
-Introduction to FHA Appraising:What Appraisers Need to Know About HUD Policies,
-Procedures, and 2008 Roster Eligibility. Seminar Appraisal Institute
-The New Residential Market Conditions Form,Seminar Appraisal Institute
-Mastering Unique Complex Property Appraisal
- Florida Law for Real Estate Appraisers
-National USPAP Update Course
-URAR and UAD Dataset Requirements
PROFESSIONAL REAL ESTATE EXPERIENCE LICENSED BY THE DPR
Real Estate Salesman 1983-1985
Real Estate Broker 1985-present
Real Estate Appraiser 1985-present
State Certified General Appraiser 1989-present
MEMBERSHIP AND CANDIDACY IN PROFESSIONAL ASSOCIATIONS&GROUPS
Appraisal Institute—Candidate Member thru 2019
Realtor Association of Miami-Dade County 1983-Present
Realtor Association of Greater Miami and the Beaches 1983-Present
Hialeah Miami Springs Board of Realtors 1985-1986
Florida Association of Realtors 1983-present
National Association of Realtors 1983-present
Affiliate Member Appraisal Institute 1994-1996
PARTIAL LIST OF CLIENTS AND INSTITUTIONS THAT HAVE ACCEPTED APPRAISALS
Annette Sanchez Law,P.A- Law Office of Jennifer Sardina
Anthem Bank Law Office of Marcia Soto,PA.
Algzvo& Fraga PA Michael Everett.CPA
ARR E4rpily LjL Law Office of Monica Lorie Holden P.A.
Bancaja Law Office of Nadia Ypjoe$,Esq.
Banco de Bogota Nullmanl.4w
Bank Leumi Orshan Spann&ftragndW-Mess
Barry Ypj4)_qD Law Office PA, Pacific National Bank
BGI Capital Perez-Abreu&Martin-Lavielle PA
Buckner,Shifrin,Ettk Cr.Dugan&Bradfute PA ffkfool LLC
Caraglan Family Law Schecter&Associates LLP
Chorowski Clary Saoji Epstein P.A. Seacoast Bank
Contreras.19[lgliz&Camacho Segarra&Associates P.A.
Cotuna.LqW,,aria Seth J.Rutman.Attorney at Law
De Wgirdk&Jimenez Small Business Administration
Dieguez&Associates PLLC Stearns Weaver Miller
Douglas Isenberg&Associates Steven F.Pe a„Esq.
Dyanne Feinberg,Attorney at Law The Bacchus Law rim
Equity Mortgage Company The Padron Law Group
Estefano Law PA. The Tro,gibaO ,q I.Aw Firm
First Fidelity Funding, Inc. Turner Family Law
First Horizon Bank Vivian C.Rodriguez,Esq.
First National Bank of South Miami Wahl Family Law
Filler Rodriguez LLP
Florin Law
Foster-Morales PLLC
Fowler White Burnett "U
foLci@ Santa MAfig,PLLC QUALITY
Gilbride, Heller&Brown,P.A. APPRAISALS
Hoyos-Mgjjjj LLC.
Intercredit Bank NA
International Finance Bank
Jacqueline VaIdespino,Esq.
Joseph M.Corey,Jr.P.A.
Kaplan Loebl
Law Offices of Karim Batista
Law Office of Patrice Bango Diaz, PA
Florida Department of Revenue
Certificate of Training
Ena Jane
has received
2024 Real Property Appraiser Special Magistrates
VAB Training
on
7/29/24
FLOM- DA
I
MINUTES OF THE
MONROE COUNT
VALUE ADJUSTMENT BOARD
Final Meeting
Marathon Government Center
June 2 , 024, 10:00 A.M.
The 2023 FinalMeeting of the Monroe County Vale Adjustment Board was convened t
10:00 a.m. at the Marathon Government Center. In attendance and constituting a quo were
VAB Chair County Commissioner Jim Scholl, County Commissioner viRice, School Board
Member John Dick and County Commission Citizen Member Johnee om Also in attendance
were VAB Counsel Jennifer Sanchez, Deputy Clerk Sally Abrams, Property Appraiserco
Russell, Property Appraiser Supervisors DeeDee Harnish, Mike Russo and Tinaat, and
Property Appraiser Counsel Jennifer McClain. Members not present were County Commissioner
Craig Cates, School Board Member Mindy Conn, and SchoolCitizen Member Jason
oler°
Chairman i Scholl called the meeting to order and lead the Pledge of Allegiance.
Item °Chairmanc oll read e Chairman's tte ent on Public Comment. No one from the
public addressed e Board.
Item 2.Motion was made by County Commissioner aviRice and seconded by School Board
Member John Dickto approve the 2023 VAB Organizational Meeting minutes of October 12,
23° Motion carried o ly.
Item 3°Motion was made by SchoolMember John Dick and seconded by County
Commission Citizen Member John Repetto to adopt the Special Magistrates' 2023
Recommended Decisions on Exemption&ValuationPetitions. Motion carried ouslym
Item Motion was made by CpuntyCommissioner David Rice and seconded y School Board
John Dick to approve the 2023 VAB Expenditures for the Special Magistrates, VAB Counsel,
Publication of Legal Noticesincluding invoices that remain outstanding as of the conclusion
oft this meeting. Motion carried o s y°
e 5° Motion was made by School Board John Dick and secondedCounty Commission
Citizen Member John Repetto to approve the 2023 Certification of Tax Roll for Real Property
Tangible e onal Property. Motioncarried ouslym
There being no further business,the meeting of the Value Ad ustment Board adjourned.
Kevin a o , CPA, Clerk
and ex-officio Clerk to the
Value Adjustment Board
Monroe County, Florida
,5611y ° Abrams, D.C°
INITIAL CERTIFICATION OF DR-488P
THE VALUE ADJUSTMENT BOARD . 12/
09
Rule 12D-16.002
FI®ride Administrative C �
FLORIDA i ( FloridaStatutes
Tax Roll Year lfl=
ValueThe just Board of Monroe County has not completed its hearings and certifies on
order of the BoardCounty Commissioners according to sections 197.323 and 1 .1 (1)W F.S., that the
Check one. al Property 0 Tangible Per f Property
assessment roll for our county has been presented by the property appraiser to include all property and
information required statutes of the State of Floridathe requirements n regulations of the
Department ,
On behalf of the entire board, I certify that we have r red this certification to be attached as part of the
assessmentroll. We will issue a Certification of the ValueAdjustment Board ( or ) under section
193.122(l)an ( ), when the hearings areI roperty appraiser will make all
extensions to show the tax attributable to all taxable propertyr the I
/1 /2
i n ur , rr o u tustmen oar Date
r��t orrlct
� ��INITIAL CERTIFICATION OF
THE VALUE ADJUSTMENT BOARD N. 12/09
Rule,12D-16.002
Florida Administrative Code
�.� �Q Section 1 .1 ( )„ Florida Statutes
Tax Roll ar 2 6 2�
The Value Adjustment Board of Monroe County not completed its hearings and certifies on
order of the Boardof County Commissioners according to sections 197.323 1 3. 2(1)„ F. ., that the
Check one. Ej Real Property Tangible Personal Property
assessment roll for our county has been presented by the property appraiser to include all property and
information required by the statutes of the State of Florida and the requirements and regulations of the
Department of Revenue,
n behalf of the entire board, I certify that we have ordered this certification to be attached as part of the
assessment roll. We will issue a Certification of the Value Adjustment Board (Form DR4 3) under section
1 2(1) and ( ), F.S., when the hearings are completed. The property appraiser will make all
extensions to show tax attributable to all taxable property under
9/18/24
l , . .......
g na'ti�i*e, _ ir��� t e a ue ji�stment hart bate
VAB REFERENCE MATERIALS 2024
➢ Value Adjustment Board Training
o http://floridarevenue.gom 1pro2erty/PagesLVAB TraininE.aspx
Department of Revenue's Uniform Policies & Procedures Manual for Value Adjustment Board (Last
Updated: 01/2024)
• httDs://floriclar Manua12024.pd
• httDs://floridar f
• https:/Zfloridarevenue.com
Rule Chapter 12D-9, F.A.C., Requirements for Value Adjustment Boards in Administrative Reviews;
Uniform Rules of Procedure for Hearings Before Value Adjustment Boards
o httDs://www.flr 9
Rule Chapter 12D-10, F.A.C., Value Adjustment Board Rules applicable to the requirements for
hearings and decisions
o https://www.firuies.org/Ratewav/ChapterHoLri�Las .Cha�ter--1�2 -10
Q_
Florida Department of Revenue Property Tax Oversight Program, VAB Information & Forms:
o http://floridarevenue.com/property/Pages/Forms.aspxui-id-21
Florida Department of Revenue's Value Adjustment Board Process Calendar
o http://floridarevenue.com/propertv/`Documents/pt902020_,gff
Florida Administrative Code Rules 12D-51.001, 12D-51.002, 12D-51.003
o hhtqRS.,UW\AvV..f ules or at�ewa /Chapterl-IoMe.jsp.A�Cha r-12D-51
Government-in-the-Sunshine Manual
o httDs://www.myfloridalepal.com/sites/defaultLfiLesL2024-&overnment-in-the-sgDshine-
maagAI-web.pdf
Taxpayer Guide to Petitions to the Value Adjustment Board:
o httr)://floridarevenue.comiproperty/pocuments/"ptlol.pdf
Florida's Attorney General Opinions
o http://mvflori'daleg.tcom a o..psf/9 inions
Florida Statutes Chapter 192 thru Chapter 195
o http://www.fisenate.gov/Laws/St atutes�2024�Titlei�4 #Tit_IeJ4➢ Taxpayers' Disagreement of Property Value
o httos://floridar