Value Adjustment Board Meeting

Gadsden County, FL

County Commission Chambers

9 East Jefferson Street

Quincy, FL  32351

October 21, 2013

2:30 p.m.

Call to Order

Called to order 2:58 p.m. Frank Brady, Lori Meader, appeared by telephone.

Clay Vanlandingham, Gadsden County Property Appraiser, Robert Mayo, Mike Moore, Anna Torres, Counsel,

Clay: Opening Statement: 

Ana Torres, Levy Law firm, Tallahassee, FL, Florida Statutes 196.1978 stated this exemption did allow the exemption for “not-for-profit” corporations.  This company is a limited partnership and if not a “not-for-profit”

 Mr. Brady said Ybor III is not challenging the value of the property but is challenging the denial of the exemption.  The structure of entity, does not matter if for profit or not for profit.    Thinks this is unconstitutional and asking the VAB to find is unconstitutional.  Statute impairs right.  Asking the VAB overrule the property appraiser

Ms. Meader said they concur with everything Mr. Brady has said.

Mr. Munroe said he has read the brief, explained to the board we are quasi-judicial body and need to see if PA has arrived at correct value.  Thinks this needs to go in appeal. Not our decision to make-

Ms. Peeler:         Based on evidence provided, appears law was followed, specific retroactive, proved acted property.

Scott Watson:    Concur with Ms. Peeler’s statement, PA followed

Gene Morgan:  Asked if any other properties fell into this category. Agree.

Audrey Lewis:   Concur with other members.

Sherrie Taylor:   Board’s only responsibility is if assessment in order and it is.  Not under our auspice to determine. Only here to discuss assessment.  Recommend they seek other venue.

Mr. Brady:           One point of clarification, law includes statute, will abide by whatever decision the VAB makes.

Morgan:               Move approval to support current assessment of the Property Appraiser’s Office, second by Scott Watson.

Meeting adjourned 3:19 p.m.