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.