VALUE ADJUSTMENT BOARD MIAMI-DADE COUNTY, FLORIDA MEETING OF MAY 22, 2014

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1 VALUE ADJUSTMENT BOARD MIAMI-DADE COUNTY, FLORIDA MEETING OF MAY, GENERAL AGENDA STEPHEN P. CLARK CENTER COMMISSION CHAMBERS CONFERENCE ROOM, ND FLOOR NW st Street Miami, Florida Thursday May, :00 P.M. TRANSCRIPT OF PROCEEDINGS

2 BOARD MEMBERS PRESENT: COMMISSIONER LYNDA BELL, Chairperson DR. DOROTHY BENDROSS-MINDINGALL MR. HANI JARDACK MR. ANIBAL DUARTE-VIERA ALSO PRESENT: ROBERT ALFARO, VAB Manager HONORABLE HARVEY RUVIN, Clerk of Courts ROBERT W. TISCHENKEL, ESQ. MR. LAZARO SOLIS, Property Appraiser JORGE MARTINEZ-ESTEVE, ESQ

3 (Thereupon, the following proceedings were had:) CHAIRPERSON BELL: Hello everybody. Welcome, welcome. Good to see you today. We will now convene the Value Adjustment Board. I want to thank everybody for being here. Let's go around and introduce ourselves. Do we have a quorum? I believe we do. MR. JARDACK: Hani Jardack. CHAIRPERSON BELL: Hani. MR. TISCHENKEL: Robert Tischenkel. CHAIRPERSON BELL: Robert. MR. ALFARO: Robert Alfaro. CHAIRPERSON BELL: Thank you. MR. MARTINEZ-ESTEVE: Jorge Martinez-Esteve, representing the Property Appraiser. DR. BENDROSS-MINDINGALL: Dorothy Bendross-Mindingall, School Board Member. CHAIRPERSON BELL: Good to see you. It's always a pleasure to see you. We're going to tell Carlos that he has to leave more often so we can see you.

4 DR. BENDROSS-MINDINGALL: He tells me what to do, and I just do it. CHAIRPERSON BELL: I have a funny feeling it might be the other way around. I'm Commissioner Lynda Bell. Thank you everybody for being here today. On the agenda today is consideration and adoption of recommendations of special magistrates as the written decisions of the VAB for the remaining uncertified property assessments (folios) for tax year. Mr. Alfaro, would you like -- or Mr. Attorney, would you like to handle that -- legal counsel? MR. TISCHENKEL: Madam Chairperson, the special magistrates give you recommendations when they hear cases. The way the law works on this is that you then, by motion, adopt those recommendations, and they become the final written decisions of the Board. There were, evaluation cases and, exemption classification cases this year. They come in a pipeline to

5 you, and they're supposed to land upon this table today as lawful. We would do the best we can to resolve any problems that arise along the way, and they come here ready to go. CHAIRPERSON BELL: Thank you very much. I would like to also recognize our Clerk and thank Mr. Harvey Ruvin for your wonderful work, and thank everybody in this room for your wonderful work. It does not go unnoticed. So thank you kindly. Do I here a motion to accept? MR. JARDACK: So moved. CHAIRPERSON BELL: There's a motion on the floor. Is there a second? DR. BENDROSS-MINDINGALL: Second. CHAIRPERSON BELL: There is a second. Any discussion? All in favor, say aye. THE BOARD MEMBERS COLLECTIVELY: Aye. CHAIRPERSON BELL: Any opposed? And the ayes carry. Thank you.

6 Second item, Mr. Attorney? MR. TISCHENKEL: The last thing we have to do in any tax appeal year is the final certification of the tax rolls. So you are being asked to approve that today. MR. ALFARO: We have two certificates. CHAIRPERSON BELL: Please pass them over. MR. ALFARO: (Complies). One for personal property, one for real estate. CHAIRPERSON BELL: Thank you. We have the certification -- I'm going to ask for a blue pen. Thank you very much. So we have the certification of the Value Adjustment Board for real property, and we also have for tangible personal property. Do we need a motion on this as well? MR. TISCHENKEL: Yes. CHAIRPERSON BELL: May I entertain a motion, please. DR. BENDROSS-MINDINGALL: So moved. CHAIRPERSON BELL: It's been properly

7 moved. Second? MR. JARDACK: Second. CHAIRPERSON BELL: And seconded. Any discussion on this item? Anybody wishing to be recorded no? The items carry. Very good. Any other business before this Board? Mr. Ruvin, the floor is yours. MR. RUVIN: Madam Chair, I just really came today to express appreciation and actually some happiness that we're able to do -- take the action that we've just taken certifying the rolls. It couldn't have happened but for the cooperative spirt from our office, the property appraiser, and the great leadership that he brought, and members of the staff that really buckled down to face these tough issues. Also to let you know that we have under consideration now a number of options moving forward to make sure that we'll be proactive, and the rules will

8 never be in question in terms of this certification. CHAIRPERSON BELL: Excellent. Thank you very much. And it's clear that this type of business, the people's business, takes great cooperation amongst all the departments, whether it's the Property Appraisers, the Clerk, the School Board, or ourselves. It's our pleasure to work together and make sure that we can get this task done on time. On time. MR. RUVIN: Very good. CHAIRPERSON BELL: Thank you very much. So also we have one more item on the agenda. We have approve and authorize. Mr. Attorney, would you please read that. MR. TISCHENKEL: Yes. CHAIRPERSON BELL: It's right here before us. MR. TISCHENKEL: The final Item, A. Is to approve and authorize the publication of tax impact notice, which is a notice required by statute.

9 CHAIRPERSON BELL: This is just a statutory requirement. So is there a motion to approve this? MR. JARDACK: So moved. CHAIRPERSON BELL: Thank you. Properly moved. DR. BENDROSS-MINDINGALL: Second. CHAIRPERSON BELL: And seconded. Any comments, questions, discussions on this item? This is simply a statutory requirement that we have to comply with. They want you to deposit a checkmark on that audit box. Anybody wishing to be recorded no? Seeing none, the item carries. Thank you very much. Any other items? Mr. Alfaro, do you have anything for us? MR. ALFARO: No. CHAIRPERSON BELL: Thank you. Mr. Attorney, do you have anything for us? MR. TISCHENKEL: No. CHAIRPERSON BELL: Mr. Ruvin, anything else?

10 MR. RUVIN: No. Thank you. (Thereupon, Mr. Hannibal Duarte-Viera enters the meeting already in progress, after which the following transpired:) MR. DUARTE-VIERA: Sorry, I caught a bridge. CHAIRPERSON BELL: Okay. We just finished everything. I'm sorry. I have a really bad penchant for starting on time. Well, welcome. We just approved everything. You could give us a round of applause or say that you second everything that we did. MR. DUARTE-VIERA: Second. CHAIRPERSON BELL: Any other discussion from the Board? The floor is open to anybody that would like to speak on any item. DR. BENDROSS-MINDINGALL: Just glad to see you all again. I know you missed me. CHAIRPERSON BELL: We did. DR. BENDROSS-MINDINGALL: I know, I know. But thank you so much for being

11 able to just be here again and to say hello to many friends. Thank you so much. CHAIRPERSON BELL: Thank you. And I have great relationship with the School Board. DR. BENDROSS-MINDINGALL: Absolutely. You're just wonderful. Have a great weekend everyone, and enjoy. CHAIRPERSON BELL: I want to thank everybody for coming here. I know you come here, and you're here all of minutes. So my apologies to -- no, I guess we should say it's great that we finish the people's business so quickly. So thank you, everybody, for coming. Motion to adjourn? DR. BENDROSS-MINDINGALL: So moved. MR. DUARTE-VIERA: Second. CHAIRPERSON BELL: Thank you. This meeting is properly before us and properly adjourned. (Thereupon, the VAB meeting was concluded at : p.m.)

12 CERTIFICATE OF REPORTER STATE OF FLORIDA ) COUNTY OF MIAMI-DADE ) SS: I, Jannett Taylor-Brown, Court Reporter and Notary Public in the State of Florida, do hereby certify that a meeting was held before the VALUE ADJUSTMENT BOARD on May, ; and that the foregoing pages, numbered to, inclusive, constitute a true and correct transcript of my stenographic notes. WITNESS my hand in the City of Miami, County of Dade, State of Florida, this nd day of June. JANNETT TAYLOR-BROWN COURT REPORTER

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