Value Adjustment Board Meeting
Gadsden County, FL
County Commission Chambers
9 East Jefferson St.
Quincy, FL 32351
October 5, 2010
1:00 p.m.
Present: Doug Croley, BCC- District 2; Judge Helms, School Board, District 2; Bill McMillan, Commercial Representative; Emily Rowan, Homestead Representative, Bradley Munroe, VAB Attorney; Sherrie Taylor, BCC, District 5
Property Appraiser Clay VanLandingham; Alex Hinson, Attorney for Property Appraiser, Mike Moore, assistant to Property Appraiser.
Muriel Straughn, VAB Clerk
Commissioner Croley Called the meeting to order at 1:31 p.m. He reviewed the procedure the board would follow for this hearing. Each member of the board THEN introduced themselves.
Format: PA will present his information relative to the petition
Petitioner will present testimony and evidence to support their petition
Rebuttal by Property Appraiser
Rebuttal by Petitioner
Public Comment
Deliberations
Vote
Mike Moore, Tax Roll Administrator for Property Appraiser addressed the board regarding the Petition 2010-003, Billy & Gaylynn Pitts until Mr. VanLandinham arrived.
Property Appraiser Clay VanLandingham made presentation. $121,364 Assessed Value/market value He explained how his office had used the Marshall & Swift Evaluation Service (Attachment for Exhibit) and derived at the value. He entered the exhibit as evidence.
Question by Judge Helms – extra features on the property – shed and concrete driveway
Question by Sherrie Taylor
Question by Judge Helms – Have you had a chance to discuss the values with the petitioner ?
Presentation by Mr. & Mrs. Pitts - passed out exhibits entered as evidence.
Questioned by Judge Helms
Rebuttal by Property Appraiser
Rebuttal of Mr. Pitts
Called for public comments. No one present.
Deliberations by VAB
Mr. McMillan made a motion; seconded by Ms. Rowan to find that the Property Appraiser had used a generally accepted methodology and appraisal practices in reaching the market value/assessed value of the parcel in question and his evidence and testimony carried greater weight over the testimony and evidence presented by the petitioner. Therefore, based on a preponderance of evidence submitted by the Property Appraiser to find his assessment to be correct. The board voted 3 – 2 to approve the motion. Commissioner Croley and Commissioner Taylor opposed.
The Chairman declared a recess at 3:05 p.m.
The Chairman reconvened the hearing at 3:30 p.m.
Petition No.
2010-011 – Sherman Curry Represented by
Jason Picht
Property Appraiser’s presentation and arguments. Entered Exhibit as evidence.
Jason Picht, Lord & Stanley Realty in Tallahassee, FL; - Presentation and arguments. Entered booklet as evidence.
Questions by Emily Rowan
Rebuttal by Property Appraiser
Mr. Picht’s Rebuttal
Croley’s Question
Motion was made by Judge Helms to approve Property Appraiser’s Valuation based upon factual information and evidence presented by the Property
Appraiser. The evidence submitted and
testimony by Mr. Picht was either developed after January 1, 2010 or the
comparable sales were not qualified sales that could be considered by the
board. Motion was seconded by Bill
McMillan. After hearing no more
discussion, the board voted 5 – 0 in favor of the motion.
2nd Parcel Petition 2010-013
Property Appraiser presented his case and entered exhibit as evidence.
Presentation by Mr. Picht. Referred to evidence already submitted.
Commissioner Taylor made a motion to set the market/assessed valuation
as recommended by the property appraiser based upon factual information and evidence presented byhim. The evidence submitted and testimony given by
Mr. Picht was either developed after January 1, 2010 or the comparable sales he
used in his argument were not qualified sales that could be considered by the
board. The motion was seconded by Judge
Helms. There being no other discussion,
the board voted 5 – 0 in favor of the motion.
3rd Parcel- Petition 2010-014 Market Value set by Property Appraiser $68,180 –
Property Appraiser gave brief presentation and entered Exhibit as evidence.
Mr. Picht then presented his argument and referenced the evidence already submitted.
Commissioner Taylor Motion not to accept the Property Appraiser’s value, but set it at $35,000 based upon preponderance of the evidence and testimony submitted by the petitioner. Motion died for lack of second.
Commissioner Croley’s remarks -
A motion was made by Emily Rowan to accept the Property Appraisers values based on the fact that he used
acceptable appraisal criteria which carried the greater weight of evidence than
that submitted by the petitioner. Judge
Helms seconded the motion. There being
no other discussion, the board voted 3 –
2 in favor of the motion with
Commissioners Taylor and Croley dissenting.
THERE BEING NO OTHER
BUSINESS BEFORE THE BOARD, THE CHAIRMAN DECLARED THE MEETING ADJOURNED AND TO CONVENCE ON A DATE TO BE DETERMINED.