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2018 MARTIN COUNTY VALUE ADJUSTMENT BOARD Martin County Commission Chambers
2401 SE Monterey Road, Stuart, FL 34996 Friday, March 29, 2019
Carolyn Timmann 10:30 AM Clerk of the Circuit Court and Comptroller
Meeting Agenda
I. Call to OrderA. Roll CallB. Pledge of AllegianceC. Approve Agenda
II. Board Business
A. Board and Staff CommentsB. Approve Minutes of the Organizational Meeting for the 2018 Value Adjustment BoardC. Review of Special Magistrate recommendations for potential conflict of interestD. Consideration of Special Magistrate recommendationsE. Comment from Petitioners and/or Property Appraiser regarding individual petitionsF. Final action on Special Magistrate recommendationsG. Consideration of Notice of Tax Impact of Value Adjustment Board and advertisement of
such notice pursuant to Chapter 194.037, Florida StatutesH. Consideration of Final Certification of the 2018 Value Adjustment Board
1. Certification of the Value Adjustment Board for Real Property2. Certification of the Value Adjustment Board for Tangible Personal Property
I. Consideration of extension of the Value Adjustment Board Agreement for Legal Servicesthrough the 2019 Organizational Meeting
III. Public Comment
IV. Adjournment
______________________
2018 Board Members Doug Smith, Chair, Board of County Commissioners
Sarah Heard, Member, Board of County Commissioners Michael DiTerlizzi, Member, Martin County School Board
Robert Makemson, Citizen Appointee, Board of County Commissioners Darryl Baker, Citizen Appointee, Martin County School Board
Item II A
2018 MARTIN COUNTY VALUE ADJUSTMENT BOARD Martin County Commission Chambers
2401 SE Monterey Road, Stuart, FL 34996 Friday, March 29, 2019
Carolyn Timmann 10:30 AM Clerk of the Circuit Court and Comptroller
VALUE ADJUSTMENT BOARD AGENDA ITEM II A SUMMARY
TITLE: Board and Staff Comments
SUMMARY:
The Board members and Clerk staff are invited to share comments regarding Board business
Item II B
2018 MARTIN COUNTY VALUE ADJUSTMENT BOARD Martin County Commission Chambers
2401 SE Monterey Road, Stuart, FL 34996 Friday, March 29, 2019
Carolyn Timmann 10:30 AM Clerk of the Circuit Court and Comptroller
VALUE ADJUSTMENT BOARD AGENDA ITEM II B SUMMARY
TITLE: Approve Minutes of the Organizational Meeting for the 2018 Value Adjustment Board
SUMMARY:
The Board is asked to review the Minutes of the Organizational Meeting for the 2018 Value Adjustment Board.
RECOMMENDED ACTION:
Motion to approve the Minutes of the Organizational Meeting for the 2018 Value Adjustment Board held on October 10, 2018.
2018 MARTIN COUNTY VALUE ADJUSTMENT BOARD Martin County Commission Chambers
2401 SE Monterey Road, Stuart, FL 34996
Carolyn Timmann Clerk of the Circuit Court and Comptroller
2018 VALUE ADJUSTMENT BOARD ORGANIZATIONAL MEETING
October 10, 2018 MINUTES
Present Doug Smith, Board of County Commissioners Edward Ciampi, Board of County Commissioners Michael DiTerlizzi, Martin County School Board Robert Makemson, BOCC Citizen Appointee Darryl Baker, SBMC Citizen Appointee
Absent Sarah Heard, Board of County Commissioners/Value Adjustment Board Chair
Also Present Carrie Lavargna, Value Adjustment Board Attorney Carolyn Timmann, Clerk of the Circuit Court and Comptroller Beth Wright, Deputy Clerk Christina Hunter, Deputy Clerk
I. Call to Order
A. Roll CallThe meeting was called to order at 10:06 a.m. Deputy Clerk Beth Wright called the roll.
B. Approve AgendaMOTION: A motion was made by Michael DiTerlizzi, seconded by DougSmith to approve the agenda. The motion carried unanimously.
II. Opening Remarks and Introductions
A. Introduction of Value Adjustment Board MembersThe Board members verified their contact information for the record.
B. Introduction of Clerk to the Value Adjustment BoardCarolyn Timmann, Martin County Clerk and Comptroller and Carrie Lavargna, Board Attorney verified their contact information for the record.
III. Appoint Value Adjustment Board Counsel
A. Approval of contract for VAB CounselMOTION: A motion was made by Michael DiTerlizzi, seconded by Doug Smith, to approve the contract for VAB Counsel. The motion carried unanimously.
B. Approve VAB Counsel Verification FormMOTION: A motion was made by Doug Smith, seconded by Michael DiTerlizzi, to approve the VAB Counsel Verification Form. The motion carried unanimously
C. Overview of Roles and ResponsibilitiesBoard Attorney, Carrie Lavargna provided an overview of the VAB process and the roles and responsibilities of the Clerk’s Office and the Board.
IV. Elect Chairperson
MOTION: A motion was made by Doug Smith, seconded by Robert Makemson, to elect Edward Ciampi as the VAB Chair. Robert Makemson later withdrew his second to this motion. No vote was taken.
MOTION: A motion was made by Michael DiTerlizzi, to elect Sarah Heard as the VAB Chair. This motion failed for lack of a second and was later withdrawn by Mr. DiTerlizzi.
MOTION: A motion was made by Edward Ciampi, seconded by Michael DiTerlizzi, to elect Doug Smith as the VAB Chair. The motion carried unanimously.
V. Approval of Minutes
A. Final Meeting of the 2017 Value Adjustment Board – February 22, 2018.MOTION: A motion was made by Michael DiTerlizzi, seconded by Robert Makemson, to approve the minutes from the 2017 VAB Final Meeting. The motion carried unanimously.
VI. Approve Resolution Adopting Filing Fees for the 2018 Tax Cycle
MOTION: A motion was made by Edward Ciampi, seconded by Michael DiTerlizzi, to approve and adopt Resolution 2018-1 for filing fees for the 2018 tax cycle. The motion carried unanimously.
VII. Special Magistrates
A. Determine Compensation RatesMOTION: A motion was made by Michael DiTerlizzi, seconded by Robert Makemson, to approve Special Magistrate compensation rates. The motion carried unanimously.
B. Appointment of Special MagistratesMOTION: A motion was made by Michael DiTerlizzi, seconded by Robert Makemson, to approve the appointment of attorneys and appraisers as Special Magistrates. The motion carried unanimously.
VIII. Confirmation of Board Policies
A. Process for Late Filed Petitions and Good Cause DeterminationsMOTION: A motion was made by Edward Ciampi, seconded by Michael DiTerlizzi, to authorize the VAB counsel to review late-filed petitions and to make applicable good cause determinations. The motion was carried unanimously
B. Tentative Hearing ScheduleMOTION: A motion was made by Michael DiTerlizzi, seconded by Darryl Baker, to approve the tentative hearing schedule and to include Board Attorney, Carrie Lavargana’s recommended language “within reason and in accordance with the rules.” The motion carried unanimously.
IX. Public Comment
There was no public comment.
X. Recess, Value Adjustment Board, October 10, 2018
The meeting recessed at 10:32 a.m.
_________________________ ______________________ Carolyn Timmann, Doug Smith, Clerk of the Circuit Court and Comptroller Value Adjustment Board Chair
Minutes Approved _____________
Item II C
2018 MARTIN COUNTY VALUE ADJUSTMENT BOARD Martin County Commission Chambers
2401 SE Monterey Road, Stuart, FL 34996 Friday, March 29, 2019
Carolyn Timmann 10:30 AM Clerk of the Circuit Court and Comptroller
VALUE ADJUSTMENT BOARD AGENDA ITEM II C SUMMARY
TITLE: Review of Special Magistrate recommendations for potential conflict of interest . SUMMARY:
The Board is asked to review the attached Special Magistrate Recommendations list for any potential conflicts.
RECOMMENDED ACTION:
If there are no conflicts, no action will be required.
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Item II D
2018 MARTIN COUNTY VALUE ADJUSTMENT BOARD Martin County Commission Chambers
2401 SE Monterey Road, Stuart, FL 34996 Friday, March 29, 2019
Carolyn Timmann 10:30 AM Clerk of the Circuit Court and Comptroller
VALUE ADJUSTMENT BOARD AGENDA ITEM II D SUMMARY
TITLE: Consideration of Special Magistrate recommendations
SUMMARY:
The Board is asked to consider the Special Magistrate Recommended decisions.
RECOMMENDED ACTION:
Please refer to the Special Magistrate Recommendations list.
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t Boa
rd M
eetin
g M
arch
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9 10
:30
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ble
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ueB
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uctio
n in
Taxa
ble
Val
uePe
titio
ner N
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0002
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-142
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,320
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Item II E
2018 MARTIN COUNTY VALUE ADJUSTMENT BOARD Martin County Commission Chambers
2401 SE Monterey Road, Stuart, FL 34996 Friday, March 29, 2019
Carolyn Timmann 10:30 AM Clerk of the Circuit Court and Comptroller
VALUE ADJUSTMENT BOARD AGENDA ITEM II E SUMMARY
TITLE: Comment from Petitioners and/or Property Appraiser regarding individual petitions
SUMMARY:
Petitioners and Property Appraiser representatives will have the opportunity to address the Board regarding the recommended decisions.
Item II F
2018 MARTIN COUNTY VALUE ADJUSTMENT BOARD Martin County Commission Chambers
2401 SE Monterey Road, Stuart, FL 34996 Friday, March 29, 2019
Carolyn Timmann 10:30 AM Clerk of the Circuit Court and Comptroller
VALUE ADJUSTMENT BOARD AGENDA ITEM II F SUMMARY
TITLE: Final action on Special Magistrate recommendations
SUMMARY:
When a recommended decision is adopted and rendered by the Board, it becomes final.
RECOMMENDED ACTION:
Motion to adopt and make final the recommended decisions of the Special Magistrates for the 2018 Value Adjustment Board.
Or
Motion to adopt and make final the recommended decisions of the Special Magistrates for the 2018 Value Adjustment Board with the exception of the following petitions_______.
Petit
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lio #
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t Boa
rd M
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g M
arch
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:30
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ueB
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RE
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n in
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ble
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ner N
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-135
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00$9
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00$5
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DE
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D
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-138
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0000
03$5
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DE
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-142
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0000
00$1
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,320
DE
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D
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-143
1837
4100
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00$1
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Item II G
2018 MARTIN COUNTY VALUE ADJUSTMENT BOARD Martin County Commission Chambers
2401 SE Monterey Road, Stuart, FL 34996 Friday, March 29, 2019
Carolyn Timmann 10:30 AM Clerk of the Circuit Court and Comptroller
VALUE ADJUSTMENT BOARD AGENDA ITEM II G SUMMARY
TITLE: Consideration of Notice of Tax Impact of Value Adjustment Board and advertisement of such notice pursuant to Chapter 194.037, Florida Statutes
SUMMARY:
The Board is asked to consider the Notice of Tax Impact of Value Adjustment Board and advertisement of such notice pursuant to Chapter 194.037, Florida Statutes. The attached notice represents all changes in taxable value and shift in taxes as a result of board action. These values have been independently verified by the Property Appraiser’s office. Also attached is a detailed list outlining a brief description for each petition that was granted a change in value.
RECOMMENDED ACTION:
Motion to approve the attached Notice of Tax Impact of Value Adjustment Board and advertisement of such notice.
Martin 2 0 1 8
Doug Smith
Sarah Heard
Michael DiTerlizzi
Darryl Baker
Robert Makemson
1
4
5
Doug Smith
Beth Wright
772-221-2359
772-288-5593
0 21 2 40 56 0 0
0
0
0
0
0
0
0
0
0
9
0
0
0
4
1
0
0
0
0
0
0 18
12
0
0
24
4
54
32
2
34
0
0
11
18 0
0
0
0
0
0
0 6,873
0
0
0
0
0
0
0 34 3 152 153 0 6,873
DR-529
R. 12/09
Rule 12D-16.002
Florida Administrative CodeTAX IMPACT OF VALUE ADJUSTMENT BOARD
NOTICE
County Tax Year
Members of the Board
Honorable
Honorable
Honorable
Citizen Member
Citizen Member
Board of County Commissioners, District No.
Board of County Commissioners, District No.
School Board, District No.
Business owner within the school district
Homestead property owner
The Value Adjustment Board (VAB) meets each year to hear petitions and make decisions relating
to property tax assessments, exemptions, classifications, and tax deferrals.
If you have a question about these actions, contact the Chair or the Clerk of the Value Adjustment Board
Chair's name
Clerk's name Phone
Phone ext.
ext.
All values should be county taxable values. School and other taxing authority values may differ.
*Include transfer of assessment difference (portability) requests.
TOTALS
Residential
Commercial
Industrial and
miscellaneous
Agricultural or
classified use
High-water recharge
Historic commerical
or nonprofit
Business machinery
and equipment
Vacant lots and
acreage
Summary of Year's Actions
Type of Property
Reduction inNumber of Parcels Shift in
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$ $
County Taxable Value
Due to Board Actions Due to Board Actions
TaxesExemptions Assessments* Both
Granted Requested Reduced RequestedWithdrawn
or settled
The Florida Senate
2018 Florida Statutes
Title XIV
TAXATION AND FINANCE
Chapter 194
ADMINISTRATIVE AND
JUDICIAL REVIEW OF PROPERTY
TAXES
Entire Chapter
SECTION 037
Disclosure of tax impact.
194.037 Disclosure of tax impact.—
(1) After hearing all petitions, complaints, appeals, and disputes, the clerk shall make public notice of the findings
and results of the board in at least a quarterpage size advertisement of a standard size or tabloid size newspaper, and
the headline shall be in a type no smaller than 18 point. The advertisement shall not be placed in that portion of the
newspaper where legal notices and classified advertisements appear. The advertisement shall be published in a
newspaper of general paid circulation in the county. The newspaper selected shall be one of general interest and
readership in the community, and not one of limited subject matter, pursuant to chapter 50. The headline shall read:
TAX IMPACT OF VALUE ADJUSTMENT BOARD. The public notice shall list the members of the value adjustment
board and the taxing authorities to which they are elected. The form shall show, in columnar form, for each of the
property classes listed under subsection (2), the following information, with appropriate column totals:
(a) In the first column, the number of parcels for which the board granted exemptions that had been denied or that
had not been acted upon by the property appraiser.
(b) In the second column, the number of parcels for which petitions were filed concerning a property tax
exemption.
(c) In the third column, the number of parcels for which the board considered the petition and reduced the
assessment from that made by the property appraiser on the initial assessment roll.
(d) In the fourth column, the number of parcels for which petitions were filed but not considered by the board
because such petitions were withdrawn or settled prior to the board’s consideration.
(e) In the fifth column, the number of parcels for which petitions were filed requesting a change in assessed value,
including requested changes in assessment classification.
(f) In the sixth column, the net change in taxable value from the assessor’s initial roll which results from board
decisions.
(g) In the seventh column, the net shift in taxes to parcels not granted relief by the board. The shift shall be
computed as the amount shown in column 6 multiplied by the applicable millage rates adopted by the taxing
authorities in hearings held pursuant to s. 200.065(2)(d) or adopted by vote of the electors pursuant to s. 9(b) or s. 12,
Art. VII of the State Constitution, but without adjustment as authorized pursuant to s. 200.065(6). If for any taxing
authority the hearing has not been completed at the time the notice required herein is prepared, the millage rate used
shall be that adopted in the hearing held pursuant to s. 200.065(2)(c).
(2) There must be a line entry in each of the columns described in subsection (1), for each of the following property
classes:
(a) Improved residential property, which must be identified as “Residential.”
(b) Improved commercial property, which must be identified as “Commercial.”
(c) Improved industrial property, utility property, leasehold interests, subsurface rights, and other property not
properly attributable to other classes listed in this section, which must be identified as “Industrial and Misc.”
(d) Agricultural property, which must be identified as “Agricultural.”
(e) Highwater recharge property, which must be identified as “HighWater Recharge.”
(f) Historic property used for commercial or certain nonprofit purposes, which shall be identified as “Historic
Commercial or Nonprofit.”
(g) Tangible personal property, which must be identified as “Business Machinery and Equipment.”
(h) Vacant land and nonagricultural acreage, which must be identified as “Vacant Lots and Acreage.”
(3) The form of the notice, including appropriate narrative and column descriptions, shall be prescribed by
department rule and shall be brief and nontechnical to minimize confusion for the average taxpayer.
History.—s. 24, ch. 83204; s. 150, ch. 91112; s. 6, ch. 96204; s. 5, ch. 97117; s. 6, ch. 2007321; s. 6, ch. 2008197.
Disclaimer: The information on this system is unverified. The journals or printed bills of the respective chambers
should be consulted for official purposes.
Copyright © 2000- 2019 State of Florida.
Item II H1
2018 MARTIN COUNTY VALUE ADJUSTMENT BOARD Martin County Commission Chambers
2401 SE Monterey Road, Stuart, FL 34996 Friday, March 29, 2019
Carolyn Timmann 10:30 AM Clerk of the Circuit Court and Comptroller
VALUE ADJUSTMENT BOARD AGENDA ITEM II H1 SUMMARY
TITLE: Consideration of Final Certification of the 2018 Value Adjustment Board for Real Property
SUMMARY:
The Board is asked to consider the attached Certification of the Value Adjustment Board for Real Property which contains the taxable value figures as provided by the Property Appraiser’s office.
All board members and counsel must read the procedures checklist page.
RECOMMENDED ACTION:
Motion to approve the attached Certification of the Value Adjustment Board for Real Property for the Tax Roll Year 2018.
The Value Adjustment Board of after approval of the assessment roll below by the Department of Revenue, certifies that all hearings required by section 194.032, F.S., have been held and the Value Adjustment Board is satisfied that the
assessment for our county includes all property and information required by the statutes of the State of Florida and the requirements and regulations of the Department of Revenue.
On behalf of the entire board, I certify that we have ordered this certification to be attached as part of the assessment roll. The roll will be delivered to the property appraiser of this county on the date of this certification. The property appraiser will adjust the roll accordingly and make all extensions to show the tax attributable to all taxable property under the law.
The following figures* are correct to the best of our knowledge:
DR-488 R. 12/09
Page 1 of 2 Rule 12D-16.002
Florida Administrative Code
Tax Roll Year
Real Property Tangible Personal PropertyCheck one.
County,
Date
real property tangible personal property
Signature, Chair of the Value Adjustment Board
CERTIFICATION OF THE VALUE ADJUSTMENT BOARD
*All values entered should be county taxable values. School and other taxing authority values may differ.
Section 193.122, Florida Statutes
real property tangible personal property
1. Taxable value of assessment roll as submitted by the property appraiser to the valueadjustment board $
2. Net change in taxable value due to actions of the Board $
3. Taxable value of assessment roll incorporating all changes due to action of the valueadjustment board $
Continued on page 2
2 0 1 8
✔
Martin
✔
✔
18,905,733,680
0
18,905,733,680
Signature, chair of the value adjustment board
On behalf of the entire value adjustment board, I certify that the above statements are true and that the board has met all the requirements in Chapter 194, F.S., and Department rules.
1. Followed the prehearing checklist in Chapter 12D-9, Florida Administrative Code. Took all actionsreported by the VAB clerk or the legal counsel to comply with the checklist.
2. Verified the qualifications of special magistrates, including if special magistrates completed theDepartment’s training.
3. Based the selection of special magistrates solely on proper qualifications and the property appraiserdid not influence the selection of special magistrates.
4. Considered only petitions filed by the deadline or found to have good cause for filing late.
5. Noticed all meetings as required by section 286.011, F.S.
6. Did not consider ex parte communications unless all parties were notified and allowed to object to oraddress the communication.
7. Reviewed and considered all petitions as required, unless withdrawn or settled by the petitioner.
8. Ensured that all decisions contained the required findings of fact and conclusions of law.
9. Allowed the opportunity for public comment at the meetings where the recommended decisions ofspecial magistrates were considered or board decisions were adopted.
10. Addressed all complaints of noncompliance with the provisions of Chapter 194, Part I, FloridaStatutes, and rule Chapter 12D-9, F.A.C., that were called to the board’s attention.
All board members and the board’s legal counsel have read this certification.
The board must submit this certification to the Department of Revenue before it publishes the notice of the findings and results required by section 194.037, F.S.
After all hearings have been held, the board shall certify an assessment roll or part of an assessment roll that has been finally approved according to section 193.011, F.S. A sufficient number of copies of this certification shall be delivered to the property appraiser to attach to each copy of the assessment roll prepared by the property appraiser.
Date
The board:
DR-488 R. 12/09
Page 2 of 2
Tax Roll YearPROCEDURES
Certification of the Value Adjustment Board
The value adjustment board has met the requirements below. Check all that apply.
✔
✔
✔
✔
✔
✔
✔
✔
✔
✔
2 0 1 8
Item II H2
2018 MARTIN COUNTY VALUE ADJUSTMENT BOARD Martin County Commission Chambers
2401 SE Monterey Road, Stuart, FL 34996 Friday, March 29, 2019
Carolyn Timmann 10:30 AM Clerk of the Circuit Court and Comptroller
VALUE ADJUSTMENT BOARD AGENDA ITEM II H2 SUMMARY
TITLE: Consideration of Final Certification of the 2018 Value Adjustment Board for Tangible Personal Property
SUMMARY:
The Board is asked to consider the attached Certification of the Value Adjustment Board for Tangible Personal Property which contains the taxable value figures as provided by the Property Appraiser’s office.
All board members and counsel must read the procedures checklist page.
RECOMMENDED ACTION:
Motion to approve the attached Certification of the Value Adjustment Board for Tangible Personal Property for the Tax Roll Year 2018.
The Value Adjustment Board of after approval of the assessment roll below by the Department of Revenue, certifies that all hearings required by section 194.032, F.S., have been held and the Value Adjustment Board is satisfied that the
assessment for our county includes all property and information required by the statutes of the State of Florida and the requirements and regulations of the Department of Revenue.
On behalf of the entire board, I certify that we have ordered this certification to be attached as part of the assessment roll. The roll will be delivered to the property appraiser of this county on the date of this certification. The property appraiser will adjust the roll accordingly and make all extensions to show the tax attributable to all taxable property under the law.
The following figures* are correct to the best of our knowledge:
DR-488 R. 12/09
Page 1 of 2 Rule 12D-16.002
Florida Administrative Code
Tax Roll Year
Real Property Tangible Personal PropertyCheck one.
County,
Date
real property tangible personal property
Signature, Chair of the Value Adjustment Board
CERTIFICATION OF THE VALUE ADJUSTMENT BOARD
*All values entered should be county taxable values. School and other taxing authority values may differ.
Section 193.122, Florida Statutes
real property tangible personal property
1. Taxable value of assessment roll as submitted by the property appraiser to the valueadjustment board $
2. Net change in taxable value due to actions of the Board $
3. Taxable value of assessment roll incorporating all changes due to action of the valueadjustment board $
Continued on page 2
2 0 1 8
✔
Martin
✔
✔
3,071,124,453
0
3,071,124,453
Signature, chair of the value adjustment board
On behalf of the entire value adjustment board, I certify that the above statements are true and that the board has met all the requirements in Chapter 194, F.S., and Department rules.
1. Followed the prehearing checklist in Chapter 12D-9, Florida Administrative Code. Took all actionsreported by the VAB clerk or the legal counsel to comply with the checklist.
2. Verified the qualifications of special magistrates, including if special magistrates completed theDepartment’s training.
3. Based the selection of special magistrates solely on proper qualifications and the property appraiserdid not influence the selection of special magistrates.
4. Considered only petitions filed by the deadline or found to have good cause for filing late.
5. Noticed all meetings as required by section 286.011, F.S.
6. Did not consider ex parte communications unless all parties were notified and allowed to object to oraddress the communication.
7. Reviewed and considered all petitions as required, unless withdrawn or settled by the petitioner.
8. Ensured that all decisions contained the required findings of fact and conclusions of law.
9. Allowed the opportunity for public comment at the meetings where the recommended decisions ofspecial magistrates were considered or board decisions were adopted.
10. Addressed all complaints of noncompliance with the provisions of Chapter 194, Part I, FloridaStatutes, and rule Chapter 12D-9, F.A.C., that were called to the board’s attention.
All board members and the board’s legal counsel have read this certification.
The board must submit this certification to the Department of Revenue before it publishes the notice of the findings and results required by section 194.037, F.S.
After all hearings have been held, the board shall certify an assessment roll or part of an assessment roll that has been finally approved according to section 193.011, F.S. A sufficient number of copies of this certification shall be delivered to the property appraiser to attach to each copy of the assessment roll prepared by the property appraiser.
Date
The board:
DR-488 R. 12/09
Page 2 of 2
Tax Roll YearPROCEDURES
Certification of the Value Adjustment Board
The value adjustment board has met the requirements below. Check all that apply.
✔
✔
✔
✔
✔
✔
✔
✔
✔
✔
2 0 1 8
Item II I
2018 MARTIN COUNTY VALUE ADJUSTMENT BOARD Martin County Commission Chambers
2401 SE Monterey Road, Stuart, FL 34996 Friday, March 29, 2019
Carolyn Timmann 10:30 AM Clerk of the Circuit Court and Comptroller
VALUE ADJUSTMENT BOARD AGENDA ITEM II I SUMMARY
TITLE: Consideration of extension of the Value Adjustment Board Agreement for Legal Services through the 2019 Organizational Meeting
SUMMARY:
The Board is asked to consider extending the Value Adjustment Board Agreement for Legal Services through the 2019 Organizational Meeting.
RECOMMENDED ACTION:
Motion to approve the extension of Agreement for Legal Services with Carrie Lavargna, Esquire, as Value Adjustment Board Counsel, through the 2019 Organizational Meeting, pursuant to the terms of the attached Agreement for Legal Services.
Reference Material 2018 Martin County Value Adjustment Board
______________________________________________________________________
The links below contain information about the Value Adjustment Board process, rule development, training, forms, public and county comments, and other related documents.
Martin County Clerk of Circuit Court & Comptroller:
http://www.martinclerk.com
Department of Revenue Uniform Policies and Procedures Manual, Inc. F.A.C. 12D-9, 12D-10:
http://floridarevenue.com/property/Pages/VAB.aspx
Florida Statutes Chapters 192 through 195:
http://www.flsenate.gov/Laws/Statutes
Florida Administrative Codes, including 12D-51.001, 51.002 and 51.003:
https://www.flrules.org
Florida’s Government in the Sunshine/Open Government laws:
http://www.myflsunshine.com
