OFFICIAL MEETING MINUTES

OF THE

VALUE ADJUSTMENT BOARD (VAB)

PALM BEACH COUNTY, FLORIDA

JUNE 24, 2010

THURSDAY                                                                                                           COMMISSION

9:07 A.M.                                                                                                                    CHAMBERS

1.                     CALL TO ORDER

1.A.                 Roll Call

Commissioner Karen T. Marcus, Chair

School Board Member William Graham, Vice Chair

Commissioner Steven L. Abrams

Citizen-At-Large Scott Johnston – Absent

Citizen-At-Large Stormet Norem

VAB Legal Counsel Heidi Juhl, Esq.

Clerk & Comptroller Board Services Administrator Grant J. Skolnick, Esq.

Deputy Clerk Sydone Thompson

(CLERK’S NOTE: Commissioner Marcus announced that a quorum was present.)

2.                     CERTIFICATION OF THE 2009 PARTIAL TAX ROLL

2.A.                 Certification Motion

MOTION to certify the 2009 partial tax roll for the hearings that took place from November 6, 2009, through May 20, 2010, as well as the petitions that were administratively granted and withdrawn during the same time period. Motion by Commissioner Abrams, seconded by William Graham, and carried 4-0. Scott Johnston absent.

2.B.                 Clerk Read Figures into the Record

Commissioner Marcus, Chair, requested that the clerk read the certification figures and procedures into the record.

2.B. – CONTINUED

1.

Ann Clark, VAB coordinator, read the 2009 Real Property tax roll figures as follows:

a.         Taxable value of Real Property Assessment Roll as submitted by Property Appraiser to the Value Adjustment Board                                                    $   134,261,152,532

b.         The Net Change in Taxable Value,

            to date, due to actions of the Board                      $         113,456,118

c.         The Net Change in Taxable Value,

            to date, due to actions of the Property

Appraiser                                                                   $         827,674,054

d.         Taxable value of Real Property

Assessment Roll incorporating all

changes due to the action of the

Value Adjustment Board                                        $   133,320,022,360

2.

Ms. Clark read the 2009 Tangible Personal Property tax roll figures as follows:

a. The Taxable Value of Tangible

Personal Property Assessment Roll as

submitted by the Property Appraiser to

the Value Adjustment Board                                 $ 6,614,143,588

b. The Net Change in Taxable Value,

to date, due to actions of the Board                      $       53,413,619

c. The Net Change in Taxable Value, to

date, due to actions of the Property

Appraiser                                                                   $            467,937

2.B.2. – CONTINUED

d. Taxable Value of Tangible Personal

Property Assessment Roll incorporating

all changes due to action of the

Value Adjustment Board                                        $ 6,560,262,032

3.

Ms. Clark read the certification procedures and stated that the board had met the following requirements:

· Followed the prehearing checklist in Chapter 12D-9, Florida Administrative Code. The board took on all actions reported by the clerk to comply with the checklist.

· Verified the qualifications of special magistrates, including if special magistrates completed the Department’s training.

· Based the selection of special magistrates solely on proper qualifications and the property appraiser did not influence the selection of special magistrates.

· Considered only petitions filed by the deadline or found to have good cause for filing late.

· Noticed all meetings as required by section 286.011, F.S.

· Did not consider ex parte communications unless all parties were notified and allowed to object to or address the communication.

· Reviewed and considered all petitions as required, unless withdrawn or settled by the petitioner.

· Ensured that all decisions contained the required findings of fact and conclusions of law.

· Allowed the opportunity for public comment at the meetings where the recommended decisions of special magistrates were considered or board decisions were adopted.

2.B.3. – CONTINUED

· Addressed all complaints of noncompliance with the provisions of Chapter 197, Part I, Florida Statutes, and rule Chapter 12D-9, F.A.C., that were called to the board’s attention.

2.C.

MOTION to authorize the VAB chair to sign the Certification of the Value Adjustment Board containing the figures and acknowledging compliance with the procedures listed therein, as read into the record by the Clerk. MOTION by Mr. Graham, seconded by Commissioner Abrams, and carried 4-0 with Citizen-At-Large Johnston absent.

3.

MOTION to direct the VAB clerk to issue written final decision notices and authorize use of the chair’s facsimile signature on the final decision forms, pursuant to Chapter 194.032(2), F.S. Motion by Mr. Graham, seconded by Commissioner Abrams, and carried 4-0. Mr. Johnston absent.

4.                     PUBLIC COMMENTS – None

5.                     BOARD COMMENTS – None

6.                     STAFF COMMENTS – None

Commissioner Marcus stated that the next meeting would be held on July 8, 2010, at 9:15 a.m.

7.                     ADJOURNMENT

At 9:13 a.m., the chair declared the meeting adjourned.

                        ATTESTED:                                                              APPROVED: July 8, 2010

                                 Clerk                                                                              Chair