OFFICIAL MINUTES OF MARION COUNTY VALUE ADJUSTMENT BOARD

Transcription

1 OFFICIAL MINUTES OF MARION COUNTY VALUE ADJUSTMENT BOARD August 7,2012 The Marion County Value Adjustment Board met in regular session in County Commission chambers at 8:03 a.m. on Tuesday, August 7, 2012 at the Marion County Governmental Complex located in Ocala, Florida. The following members were present: County Commissioner Kathy Bryant; School Board Member Bobby L. James; and citizen member Paula Adams. County Commissioner Carl Zalak arrived shortly after the meeting commenced. Citizen member Ken Ausley was absent due to a prior commitment. Also present were Clerk David R. Ellspermann and Value Adjustment Board (VAB) private counsel Thomas J. Dobbins, Trow & Dobbins, P.A. Mr. Dobbins advised that he was the attorney for the VAB and noted that the Organizational meeting would be conducted at this time. He stated the first order of business of the VAB was to elect a Chairman and Vice-Chairman. Traditionally, in the past, the Chairman of the VAB was a County Commissioner and the Vice-Chairman had been a School Board member. A motion was made by School Board Member James, seconded by Ms. Adams, to appoint Commissioner Bryant as the Chair. The motion was unanimously approved by the Board (3-0). A motion was made by Commissioner Bryant, seconded by Ms. Adams, to appoint School Board Member James as Vice-Chairman. The motion was unanimously approved by the Board (3-0). Mr. Dobbins advised that the firm of Trow & Dobbins, P.A. was appointed by the prior VAB and noted that each year a new VAB was convened. He stated the 2012 VAS would need its own private counsel, noting the firm was appointed in the interim, which was normally ratified each year. to ratify appointment of Trow & Dobbins, P.A. as private legal counsel. The motion was unanimoljsly approved by the Board (3-0). Mr. Dobbins announced the members of the VAB and noted a list was provided in the agenda packet. He noted that all contact information was available on the Clerk's website at under the VAB heading. A motion was made by School Board Member James, seconded by Ms. Adams, to adopt the March 20, 2012 VAB minutes. The motion was unanimously approved by the Board (3-0). Mr. Dobbins stated the purpose of today's meeting was to organize the 2012 VAB, which historically ran into He noted the Property Appraiser established a property value as of January 1 of each year, which was then certified to the taxing authority. The taxing authority (Le., County Commission or School Board) established a budget and millage rate, which the Property Appraiser then used to run the rolls and later sent out a Truth in Millage (TRIM) Notice. The citizen, individual member, then had the ability to come before this Board and appeal the value of their property, not the millage rate. Tax bills were sent out and included a 4% discount if paid by November 1, but must be paid by April 1st. The purpose of the VAB was to be an independent body Page 1 of 6

2 August 7, 2012 of a quasi judicial nature. A property owner could take the Property Appraiser's value to Circuit Court and did not have to come before the VAB. The VAB procedure was less formal than a court procedure and allowed for a valuation as to what the fair and just value of a property was for taxing purposes. The VAB, at its Organizational meeting, established procedures by which to operate. The Department of Revenue (DOR) prepared a manual, as a guideline to how hearings and procedures were to be conducted. The VAB appointed Special Magistrates to hear petitions filed by citizens with regard to their property. Mr. Dobbins noted that last year, all business was conducted by April 1, If the Board continued past April 1 s t, a citizen must pay the taxes that they admittedly owed prior to that date; otherwise, the Board must automatically reject and deny the petition pursuant to a new Florida Statute. The VAB generally convened twice: once at the Organizational meeting and again later in the spring to consider Special Magistrate recommendations, as well as wrap up its business. The VAB, as a quasi judicial board, was subject to Sunshine Law and was a judicator of disputed facts. Consequently, as a neutral body, the VAB should not have any discussion with a taxpayer or Property Appraiser regarding an individual case or value of a property. Evidence was heard at a noticed meeting, where the Property Appraiser, Special Magistrate and taxpayer came before the Board. VAB members were asked not to conduct independent investigations to an individual property and to only consider evidence received at the hearing. A meeting was anytime two Board members got together to talk about what occurred with the VAB. Meetings must be duly noticed where the public could attend and be recorded by the Clerk's Office. Board members could speak individually to the Clerk or private counsel, but not amongst themselves, outside of duly noticed meetings. Public records were involved, due to the Sunshine Law and included s, notes, letters received in the mail from petitioners, etc., which must be collected as part of the official record and provided to the Deputy Clerk. Commissioner Zalak arrived at 8:13 a.m. Chair Bryant noted that the VAB members had a copy of Rule Chapter 120-9, Florida Administrative Code (FAC). Mr. Dobbins advised that a manual was available for citizen review and could be found on the Internet at property/vab/. Mr. Dobbins briefly commented on the standard DOR Forms and Rules of Procedure. A motion was made by School Board Member James, seconded by Commissioner Zalak, to approve the DOR Forms and Rules of Procedure. The motion was unanimously approved by the Board (4-0). A motion was made by School Board Member James, seconded by Commissioner Zalak, to ratify Resolution 12-VAB-2 with regard to payment of Special Magistrates, Board Attorneys, appraisers or evaluators, appointees and employees by the 2011 VAB and adopt Resolution 12-VAB-3. Mr. Dobbins clarified for the 2 new Board members to the VAB, that Resolution 12-VAB-2 provided for payment of interim and winding up expenses of the 2012 VAB, as well as to make payments and begin the organization of the 2012 VAB. Resolution 12-VAB-3 provided for payments to Special Magistrates, attorneys and appraisers that needed to be hired by the Board, publication, mailing and other related expenses by the Page 2 of 6

3 Chair in the interim of running the Board. The Resolutions allowed for the functioning throughout the year on a regular invoice basis. The motion was unanimously approved by the Board (4-0). Mr. Dobbins advised that the VAB, under State Statute was entitled to charge a fee to petitioners for the filing of a petition, which covered administrative costs and costs to the Clerk. Every year, the VAB adopted the $15 filing fee and tracked the Statutory structure for what could be charged for the filing and submission of petitions. to adopt Resolution 12-VAB-4 with regard to filing fees. The motion was unanimously approved by the Board (4-0). Mr. Dobbins noted that not all petitioners were able to timely file a petition pursuant to State Statute. He stated the most efficient methodology was to appoint the VAB private counsel to make Good Cause determination. Mr. Dobbins stated it was his recommendation that the firm of Trow & Dobbins, P.A. be appointed to determine Good Cause. In response to Commissioner Zalak, Mr. Dobbins noted that approximately a dozen petitions were filed after the filing deadline. Commissioner Zalak questioned the number of Good Cause petitions that were denied. Mr. Dobbins advised that no petitions were denied last year due to Good Cause. He noted the default position was to allow everyone an opportunity to be heard. Mr. Dobbins addressed the procedure for Good Cause. James, to adopt Resolution 12-VAB-5, appointing the firm of Trow & Dobbins, P.A as designees of the VAB to determine whether Good Cause for a late filing existed. The motion was unanimously approved by the Board (4-0). Mr. Dobbins advised that the VAB had the option to allow hearings and/or testimony and procedures by electronic means (Le., telephonic hearings). He noted that Resolutions 12-VAB-6 and 12-VAB-7 established the procedures for telephonic hearings. Chair Bryant questioned whether there had been any problems with making sure who was on the other end of the line. Mr. Dobbins noted that a telephonic hearing had not been conducted in the last few years; however, that option was provided for, in the event of such an occurrence. A motion was made by School Board Member James, seconded by Commissioner Zalak, to adopt Resolutions 12-VAB-6 approving telephonic hearings and 12-VAB-7 establishing procedures for hearings by electronic means. The motion was unanimously approved by the Board (4-0). Mr. Dobbins addressed the Dear Property Owner letter, which helped guide taxpayers through the process and was approved by DOR. The Taxpayer Information Sheet was pursuant to Administrative Rule, adopted by DOR and contained data that petitioners must be informed of before the hearing. The Taxpayer Notice was a new document and dealt with partial payments of assessments. The VAB was now required to deny petitions where partial payments of taxes and full payment of non ad valorem taxes were not made before becoming delinquent (April 1 deadline). James, to approve the Property Owner letter, Taxpayer Information Sheet, and Notice to Taxpayer. The motion was unanimously approved by the Board (4-0). Page 3 of6

4 James, to confirm Monday, September 17, 2012 at 5:00 PM (EST) as the filing deadline to receive petitions in the Clerk's Office. The motion was unanimously approved by the Board (4-0). Mr. Dobbins commented on the dates reserved for Special Magistrate hearings, noting the intent was to reduce the amount of publications; therefore, dates were set aside, but may not run as full hearing dates. He noted additional dates as necessary would be added. to approve the hearing schedule (October 17, 18, 19, 23, 24, 25, 26, 29, 30, 31, November 1,2,5,7,8,9,13 and 14,2012 with alternate dates of December 10,11,12, 13, 14, 17, 19, 20, 2012, January 7. 9, 10, 11 and 14, 2013) and notification to petitioners. In response to Commissioner Zalak. Clerk Ellspermann noted the dates (listed above) were for Special Magistrate hearings. The motion was unanimously approved by the Board (4-0). James, to ratify and approve the publication of legal advertisement of notice of Organizational meeting and hearings. The motion was unanimously approved by the Board (4-0). Mr. Dobbins noted a request was received in regard to an increase in compensation for Special Magistrates. The current rate was $ per hour and the request was for $ which appeared to be consistent with surrounding Counties. He noted the County received fewer Special Magistrate applications this year. Ms. Adams inquired if the lack of applications was price related. Mr. Dobbins noted others had advised they would not reply due to the rate of pay. Clerk Ellspermann concurred. School Board Member James questioned whether those who applied had been used in the past. Mr. Dobbins stated that was correct. A motion was made by Commissioner Zalak. seconded by School Board Member James, to establish the rate of pay for Special Magistrates at $105 per hour. Chair Bryant requested an explanation regarding funding. Mr. Dobbins advised that the VAB was funded 2/5ths by the School Board and 3/5ths by the Board of County Commissioners. Chair Bryant questioned the funding source. Clerk Ellspermann advised that it came from the General Revenue and was from the County Commission side of the Legislative line item budget. In response to Chair Bryant, Clerk Ellspermann noted that the revenue source was from the millage rate. Chair Bryant understood that the Special Magistrates had not received an adjustment in several years, but noted that neither had any other County employees. She stated she agreed with Commissioner Zalak. School Board Member James noted this matter was discussed last year and commented on losing quality applicants in the process, which was of concern. Clerk Ellspermann stated it had been several years since the fee had been increased. Chair Bryant opined that next year may be a more appropriate year to address the issue, noting there were areas that took a large decrease in property values last year. Stephen James Albright, SE 8 th Street, stated he was sensitive to the budgetary constraints, but noted he raised this issue last year. He advised that Citrus County paid $125 per hour and Hernando approved the $125 per hour rate this year. Mr. Albright commended the Clerk's staff, but noted one deficiency was the lack of software that Page 4 of 6

5 would allow Special Magistrates to formulate and prepare their ruling during the hearings, which would save a great deal of time. He advised that the software would allow him to return to his office and edit the recommendation to be sent off. Since the County had not funded the purchase of software, he had to handwrite all notes and then go back to his computer and input the data, which doubled his time. Mr. Albright stated Citrus County not only paid $125 per hour, but also provided that software. He noted there was a real concern with individuals applying for the Special Magistrate positions in the future. In response to Chair Bryant, Clerk Ellspermann advised a presentation was made last year with regard to purchase of software. He stated the matter could be reresearched and noted that he was recently informed that the cost decreased last year and requested that he be permitted to review the matter. Clerk Ellspermann recalled that the software was cost prohibitive, based on the savings, but would look at the issue again and bring the information back to the Board. Mr. Albright advised that Citrus County developed their own system and stated the contact information was provided to the Clerk's Office. Clerk Ellspermann stated he would follow up on the software. Commissioner Zalak stated his motion stood. General discussion ensued. The motion was tied by the Board (2-2), with School Board Member James and Ms. Adams voting nay. Mr. Dobbins encouraged the Board to reach a compromise in order to avoid scheduling and re-advertising a second public hearing. ' Chair Bryant noted it was prl:ldent that the Board address the issue today. She suggested that the rate not be; increased this year, but that it was the Board's intention to increase the rate next year; pending property values did not decrease next year. Mr. James noted this was not the first year this issue had been discussed and stated it was important to at least be competitive with surrounding counties. General discussion ensued. Commissioner Zalak inquired if the Board was willing to compromise in the middle at $110 or $115 per hour.,,' _ A motion was made by Commissioner Zalak, seconded by Ms.','Adams, to establish the rate of pay for Special Magistrates at $ per hour. The 'mcftion was unanimously approved by the Board (4-0). Mr. Dobbins advised that Ms. Parwani was unable to be present today and noted that Mr. Trentelman had served as Special Magistrate in the past. He stated Ms. Blackburn had served as the Tangible Personal Property (TPP) Special Magistrate in the past and advised that the Board needed to be aware of the minimum payment requirements. Mr. Dobbins recommended that Ms. Blackburn be appointed to serve as the TPP Special Magistrate, Mr. Trentelman as the attorney Special Magistrate and Mr. Albright as the property appraiser Special Magistrate. He further suggested that the Chair be vested with the power to appoint a Special Magistrate should a conflict arise or any incident where a Special Magistrate could not serve. A motion was made by Commissioner Zalak, seconded by Commissioner McClain, to appoint Ms. Blackburn, Mr. Trentelman and Mr. Albright as Special Magistrates; and empower the Chair, should it become necessary, with the power to appoint a Special Magistrate. The motion was unanimously approved by the Board (4 0). Page 5 of 6

6 confirming October 17, 2012 as the date the Special Magistrates would commence hearings in these Commission Chambers. The motion was unanimously approved by the Board (4-0). to ratify payment to the Star-Banner newspaper in the amount of $1, The motion was unanimously approved by the Board (4-0). Commissioner Zalak questioned whether the Voice of South Marion could be utilized as the paper of record. Mr. Dobbins stated the Clerk could speak to that matter, noting they had always published in the Star-Banner using government rates. A motion was made by Commissioner Zalak, seconded by Ms. Adams, to ratify payment to the Trow & Dobbins, P.A. in the amounts of $1,660.00, $ and $ The motion was unanimously approved by the Board (4-0). Chair Bryant questioned whether there were any other matters to come before the Board. Mr. Dobbins stated there were none at this time and noted hearings were scheduled to begin in October. He noted that once all of the hearings had been held, the Board would be reconvened later in the spring. There being no further business to come before the Board the meeting thereupon adjourned at 8:54 a.m. Attest: Page 6 of 6