Value Adjustment Board Organizational Meeting

Okeechobee County Value Adjustment Board Meeting Location 304 NW 2nd Street Okeechobee, FL 34972 863-763-6441 www.co.okeechobee.fl.us ~ Agenda ~ Thursday, October 19, 2023 9:00 AM Historic Courthouse, Room 270 Value Adjustment Board Page 1 Printed 10/12/2023 I. Call to Order David Hazellief Chairman Bradley G. Goodbread Commissioner Lasha Boree Citizen Member Mike Sumner Citizen Member Melisa Jahner School Board Member Glenn Sneider VAB Attorney Thomas Hudek VAB Clerk II. Agenda 1. Introduction of Value Adjustment Board Members 2. Introduction of Value Adjustment Board Staff 3. Introduction of Value Adjustment Board Legal Council 4. RESOLUTION 2023-01 VALUE ADJUSTMENT BOARD FILING FEES, PROCEDURES AND UNIFORM RULES AND PROCEDURES— Thomas Hudek Approve That the Value Adjustment Board adopt Resolution 2023-01 establishing filing fees; setting procedures; setting a method of disseminating to petitioner uniform rules and procedures in accordance with the provisions of Section 194.011(5), Florida Statutes and Section 194.013, Florida Statutes; providing an effective date. 5. Documents to Review 6. Tentative Value Adjustment Board Hearing for November 29, 2023 at 9:00 am III. Recess

Value Adjustment Board Meeting: 10/19/23 09:00 AM 304 NW 2nd Street Department: Clerk to the Board Okeechobee, FL 34972 Category: Resolution Prepared By: Thomas Hudek SCHEDULED Initiator: Thomas Hudek Sponsors: VAB ORGANIZATIONAL MEETING (ID # 9847) DOC ID: 9847 Updated: 9/26/2023 3:27 PM by Thomas Hudek Page 1 RESOLUTION 2023-01 VALUE ADJUSTMENT BOARD FILING FEES, PROCEDURES AND UNIFORM RULES AND PROCEDURES Each year the Value Adjustment Board must adopt a resolution for establishing filing fees; setting procedures; setting a method of disseminating to petitioner uniform rules and procedures in accordance with the provisions of Section 194.011(5), Florida Statutes and Section 194.013, Florida Statutes; providing an effective date. That the Value Adjustment Board adopt Resolution 2023-01 establishing filing fees; setting procedures; setting a method of disseminating to petitioner uniform rules and procedures in accordance with the provisions of Section 194.011(5), Florida Statutes and Section 194.013, Florida Statutes; providing an effective date. Resolution 2023-01 establishing filing fees; setting procedures; setting a method of disseminating to petitioner uniform rules and procedures in accordance with the provisions of Section 194.011(5), Florida Statutes and Section 194.013, Florida Statutes; providing an effective date.

RESOLUTION NO. 2023-01 A RESOLUTION OF THE OKEECHOBEE COUNTY VALUE ADJUSTMENT BOARD ESTABLISHING AN ORGANIZATIONAL MEETING; ESTABLISHING FILING FEES; SETTING PROCEDURES; SETTING A METHOD OF DISSEMINATING TO PETITIONERS UNIFORM RULES AND PROCEDURES IN ACCORDANCE WITH THE PROVISIONS OF SECTION 194.011(5), FLORIDA STATUTES AND SECTION 194.013, FLORIDA STATUTES AND FOLLOWING THE GUIDELINES SET FORTH BY THE DEPARTMENT OF REVENUE OUTLINED IN CHAPTER 12D-9 OF THE FLORIDA ADMINISTRATIVE CODE; PROVIDING FOR AN EFFECTIVE DATE WHEREAS, the Okeechobee County Value Adjustment Board convenes annually to hear petitions by taxpayers with regard to either valuation or denial of exemptions by the Okeechobee County Property Appraisers; and WHEREAS, pursuant to Section 194.011(5), Florida Statutes, the Value Adjustment Board shall hold an organizational meeting for the purpose of making uniform procedures; and WHEREAS, the Value Adjustment Board met on October 19, 2023 to establish procedures for the filing of petitions, as well as a method of disseminating to petitioners uniform rules and procedures for such petitions and the conduct of hearings upon those petitions. NOW, THEREFORE, BE IT RESOLVED BY THE OKEECHOBEE COUNTY VALUE ADJUSTMENT BOARD THAT: The Okeechobee County Value Adjustment Board Procedures designated as VAB Uniform Procedures 2022 (attached) are hereby adopted to govern petitions and hearings upon those petitions. The copies of the procedures shall be made available by the Okeechobee County Property Appraiser to all persons requesting the Florida Department of Revenue (FDOR) petition form (DR-486A) maintained and disseminated by the Property Appraiser. The persons receiving the petition form and a copy of the procedures shall be asked to acknowledge receipt of the procedures at that time. Should the persons receiving the petition form either decline to accept the value adjustment board procedures or refuse to acknowledge receipt of copy, this fact shall be noted by the Property Appraiser on the petition.

Pursuant to Section 194.013, Florida Statutes, a filing fee of fifteen ($15.00) dollars is hereby established for each separate parcel of property, real or personal, covered by a petition and subject to appeal. Exempting however, those matters described in Section 194.013 dealing with homestead exemptions, tax deferrals and those taxpayers who have been deemed to be eligible to receive temporary assistance by the Department of Children and Family Services. Be it further resolved, that David Hazellief shall be the Chairman of the Okeechobee County Value Adjustment Board for the 2023 session. Be it further resolved and confirmed that the initial hearing session of the Okeechobee County Value Adjustment Board shall convene tentatively on Wednesday, November 29, 2023 at 9:00 am at the Judge Hendry Courtroom in the Historic Court House located at 304 NW 2nd Street, Okeechobee, Florida. Approved and adopted this 19 day of October 2023. By: David Hazellief, Chair Value Adjustment Board Okeechobee County, Florida ATTEST: _______________________ Jerald D. Bryant, Clerk Value Adjustment Board Okeechobee County, Florida

Attachment: Florida Statutes Chapter 194 and the DOR Florida Administrative Code Chapter 12D-9