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The
Organizational Meeting of the 2011 Value Adjustment Board
(VAB) was held on this date in the
East Room of the Old Courthouse with the following members present:
BOARD
OF COUNTY COMMISSIONERS
CITIZEN MEMBERS
Richard Ripp, School Board Appointee
Alan Garges, Board of County Commissioners Appointee
The meeting was called to order at 10:00 a.m. by Attorney to the Value Adjustment
Board Holly Cosby.
Attorney Cosby approved, as to the legal form and sufficiency, the
Affidavit of Publication
for this meeting.
PUBLIC COMMENT
Attorney Cosby read the Public Comment Policy into the record.
expressed his support for continued representation by Attorney Cosby, and indicated that he
wished to comment on Administrative Agenda Item A-2a. See that portion of the meeting.
RATIFY CONTINUED REPRESENTATION BY LAW OFFICE
OF HOLLY E. COSBY, P.A.
,
PURSUANT
TO THAT AGREEMENT FOR LEGAL SERVICES DATED JUNE 10, 2010
-
Exhibit i
Commissioner Manning moved approval, seconded by
Mr. Ripp, called and carried.
ELECTION
OF CHAIR AND APPOINTMENT
OF VICE-CHAIR
Dr. Kuckel nominated Commissioner Manning to serve as Chair. Commissioner Manning declined the nomination,
and
Dr. Kuckel withdrew the motion.
Mr. Ripp moved to elect Commissioner Bigelow to serve as Chair, seconded by
Mr. Garges. Following brief discussion, the motion was called and carried.
Dr. Kuckel moved to appoint
Mr. Ripp as
Vice-Chair, seconded by Commissioner Manning, called and carried.
Chairman Bigelow suggested that public comment be taken immediately before consideration of each Consent
Agenda item that might be pulled for discussion.
The following are the Consent Agenda items that each Board member wished to have discussed:
Commissioner Manning - None
Commissioner Bigelow - None
C-1 Approve the Minutes of March 23, 2011
-
Exhibit C-1
Commissioner Manning moved approval, seconded by
Mr. Ripp, called and carried.
C-2 Adopt a Resolution on Filing Fees, Late Filed Petitions, and Public Notice of DOR Documents -
Exhibit C-2
PULLED FOR DISCUSSION:
The Chairman called for public comment on this item, but no speakers came forward. Attorney Cosby responded to
Mr. Ripp's questions regarding petition filing fees.
Mr. Ripp moved approval, seconded by Commissioner Manning,
called and carried.
RESOLUTION NO. 1
C-3 Adopt the Tentative VAB Special Magistrate Hearing Schedule -
Exhibit C-3
.
Commissioner Manning moved approval, seconded by
Mr. Ripp, called and carried.
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C-4 Authorize the Chair to sign Forms DR-488P, 2010 Preliminary Certifications of the Value Adjustment
Board, at the appropriate time -
Exhibit C-4a - Real Property
and
Exhibit C-4b - Tangible Personal
Property
Commissioner Manning moved approval, seconded by
Mr. Ripp, called and carried.
C-5 Designate VAB Counsel to review and grant/deny late filed petitions for Good Cause, rescheduled
hearing requests requiring good cause statements, and good cause statements for failure to appear at
scheduled hearings pursuant to F.A.C. 12D-9.015, F.A.C. 12D-9.019 and F.A.C. 12D-9.021; and
authorize VAB Counsel to request more definite information from petitioners during any good cause
review.
Commissioner Manning moved approval, seconded by
Mr. Ripp, called and carried.
Chairman Bigelow suggested that public comment be taken immediately before consideration of each Administrative
Agenda item. Brief Board discussion ensued, resulting in consensus that public comment should be taken at one time
for the Administrative Agenda as a whole.
PUBLIC COMMENT ON ADMINISTRATIVE AGENDA ITEMS
A-2a -
TaxCuts1, distributed a
handout
A-1 Approve Special Magistrate Agreement Form and Establish Hourly Rate for the 2011 VAB cycle
a. Approve as to form and content - Special Magistrate Agreement -
Exhibit A-1
b. Continue with previously established rate of $125.00 per hour, not to exceed $15,000.00 total for any
individual without approval of the VAB Chair.
c. Authorize VAB Chair to review and approve requests for exceptions to the $15,000.00 limit as
prepared by VAB Administration.
Commissioner Manning moved approval, seconded by
Mr. Garges, called and carried.
A-2 Special Magistrate Program
a. Appoint Special Magistrates for 2011 VAB hearings
-
Exhibits
A-2a1, A-2a2
and
A-2a3
b. Authorize VAB Chair to execute
Special Magistrate Agreements
with approved Special Magistrates
c. Authorize VAB Administration/VAB Counsel to Conduct Special Magistrate Orientation -
Exhibit A-2c
Attorney Cosby responded to Attorney Hagen's suggestions regarding utilization of local special magistrates. General
discussion ensued, during which Attorneys Cosby, Attorney Hagen and Minutes Lead VAB
Clerk Michele Cooper
provided additional information to the Board. Commissioner Manning moved approval with the stipulation that local
magistrates be used whenever possible, seconded by
Dr. Kuckel, called and carried following additional discussion.
A-3 Set tentative dates for 2011 VAB Meetings in November 2011 and in January 2012 to review
recommendations as received from Special Magistrates and to conduct other business as needed
a. One date during the week of November 7 thru November 10, 2011, or as determined by the Board
b. One date during the week of January 9 thru January 13, 2012, or as determined by the Board
Commissioner Manning moved approval, seconded by
Dr. Kuckel, called and carried.
A-4 Review and accept the 2011 Estimate of VAB Revenue and Expenses
-
Exhibit A-4
Dr. Kuckel moved approval, seconded by Commissioner Manning, called and carried.
A-5 Authorize preparation and submittal of invoices for 2011 VAB revenue shortfall
:
a. To the Board of
Lee County Commissioners in amounts as approved in Administrative Item A-4
Initial August 2011 invoice for 50% in the amount of $55,311.78 - remaining 50%, amended as
necessary, to be billed December 2011
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b. To the
Lee County School Board in the total amount as approved in Administrative Item A-4
Initial August 2011 invoice for 50% in the amount of $43,671.98 - remaining 50%, amended as
necessary, to be billed December 2011
Commissioner Manning moved approval, seconded by
Dr. Kuckel, called and carried.
VAB Counsel
A-6 Review and approve changes to VAB Local Administrative Procedures (including revision of
Complaint Policy) -
Exhibit A-6
Commissioner Manning moved approval, seconded by
Mr. Garges, called and carried.
A-7 Approve/ratify local forms currently used in the administration of the VAB; and authorize VAB
Administration/Counsel to alter the format of approved forms, with no alteration of form content, to be
utilized pending Board review at the next scheduled meeting of the VAB.
As listed on
Exhibit A-7
a. VAB Forms not previously approved by Board
b. VAB Forms with revisions for 2011
c. VAB Forms to be discontinued in 2011
Commissioner Manning moved approval, seconded by
Mr. Ripp, called and carried.
INFORMATION/DISCUSSION ITEMS
I-1 VAB Clerk Report on 2011 VAB Petitions Received to date
-
Exhibit I-1
Ms. Cooper reported that a total of 46 petitions had been filed to date; that only one had been filed online due to a
delay in availability of the system; and that 36 petitions have been scheduled for hearing.
I-2 VAB Contact Information
-
Exhibit I-2
Ms. Cooper pointed out that copies were available to the public.
I-3 Letter to petitioner regarding evidence -
Exhibit I-3
Attorney Cosby explained that a taxpayer representative had submitted inordinate amounts of largely irrelevant and
inadmissible information, resulting in additional special magistrate time and VAB expense.
I-4 Update status of
Lee County Property Appraiser involvement in Department
of Revenue (DOR) rule
challenge
-
Exhibit I-4
At Attorney Cosby's request, Property Appraiser Counsel
John Renner provided details about the challenge instituted
by the
Hillsborough County Property Appraiser. He reported on the ruling by an Administrative Judge that the rule
regarding optional evidence exchange was invalid, and that the bulletins and training materials were not illegally
promulgated rules. He added that, although the
Lee County Property Appraiser was not directly involved, there was
indirect involvement because of membership in the
Florida Association of Property Appraisers.
VAB MEMBERS' DISCUSSION ITEMS
No items were presented for discussion by the members.
The Chairman adjourned the meeting at 10:43 a.m.
__________________________
___________________________
Chairman
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