VALUE ADJUSTMENT BOARD. BOARD MEMBERS (Present) Commissioner Lynda Bell, Chairperson Carlos L. Curbelo, School Board Anibal Duarte-Viera Hani Jardack

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1 CLERK OF THE BOARD OF COUNTY COMMISSIONERS STEPHEN P. CLARK GOVERNMENT CENTER N.W. st Street, nd Floor Commission Chambers Wednesday, :00 a.m. VALUE ADJUSTMENT BOARD BOARD MEMBERS (Present) Commissioner Lynda Bell, Chairperson Carlos L. Curbelo, School Board Anibal Duarte-Viera Hani Jardack VAB ATTORNEY Steven A. Schultz, Esq. COUNTY ATTORNEY'S OFFICE Jorge Martinez-Esteve Assistant County Attorney STAFF Honorable Carlos Lopez-Cantera (Property Appraiser) Lazaro Solis, CFE, Deputy Property Appraiser Joseph Ruiz, General Counsel VAB Staff

2 I N D E X ITEM PAGE I. Convene the VAB and Implement Department of Revenue Rules governing VAB Organizational Meetings. II. Initial certification of the unadjusted tax rolls under Section.(), Florida Statutes. III. Approval of VAB forms for Tax Year. IV. Approve administrative procedures, filing fees, and rescheduling guidelines for the Tax Year. V. Discuss and provide for the employment of special magistrates for Tax Year. VI. Discuss and provide for employment of VAB Counsel for Tax Year and thereafter. VII. Such other business as may properly come before the Board.

3 COMMISSIONER BELL: Good morning. Welcome to the Value Adjustment Board. May I have a roll call, please. MR. ALFARO: Good morning. Commissioner Bell? COMMISSIONER BELL: Present. MR. ALFARO: Mr. Curbelo? BOARD MEMBER CURBELO: Present. MR. ALFARO: Mr. Duarte-Viera? BOARD MEMBER DUARTE-VIERA: Present. MR. ALFARO: Mr. Jardack? BOARD MEMBER JARDACK: Present. MR. ALFARO: We have a quorum. COMMISSIONER BELL: Thank you. We're missing Commissioner Zapata only? MR. SCHULTZ: Yes. COMMISSIONER BELL: Thank you. Thank you very much. Would everybody please join me for -- to stand up for a moment of silence, followed by the Pledge. (Moment of Silence). (Pledge of Allegiance). COMMISSIONER BELL: Thank you. You

4 may be seated. Good morning, all. We're convening the Value Adjustment Board and implement Department of Revenue Rules governing the VAB organizational meetings. Mr. Attorney, you have anything for us at this time? MR. SCHULTZ: I understand that the Procurement Department would like to address out of order. Right now they're scheduled at VI. COMMISSIONER BELL: Yes, we're going to move them up. Thank you, Mr. Attorney. I would like to allow the procurement to present on the VAB Counsel RFQ procurement. MS. PEREZ: Good morning, Chairwoman Bell and Members of the Value Adjustment Board, my name is Annie Perez. I'm a Procurement Contracting Manager for the Consulting Professional Services and Safety Team. I am pleased to be here. My understanding is that this Board recently passed a motion to procure the services for legal counsel.

5 Pursuant to state statute, and in consultation with the County Attorney's Office, the Value Adjustment Board has independent authority as a governing body to enter into a contract for legal counsel. As such, County legislation and any procurement process would not be applicable to the process that I present before you today. In other words, there would be no local preference, no veterans, no bid protest procedures, et cetera. No small business measures, things like that. I am here, because ISD would simply be facilitating this process for the Board. The Board will ultimately have approval of all aspects of the process, including advertisement, appointment of an Evaluation Committee, recommendation for negotiations, selection and ultimately award. The recommendation is to issue Request for Qualifications under full and open competition.

6 Through the RFQ, attorneys submit their statement of qualifications for review by an Evaluation Committee. Responsive proposers will be evaluated by this committee on the following criteria and weight: Proposers' qualifications, relevant experience, past performance and capabilities, including key personnel, 0 points. Proposer's approach to providing the services requested, 0 points. Thereafter, the Evaluation Committee will evaluate and rate proposals and submit the results to the Board as to which proposers are best qualified, up to five, to render the legal services. In other words, it would be shortlisted, which would help facilitate your decision as well. Upon that process, the Board may choose to conduct interviews of the shortlisted proposers. The Board will rank,,, the proposers based on the interview process and determine which proposers to

7 negotiate. The Board will assign a negotiations team, which will include the ISD contracting manager handling the solicitation, which would be myself. ISD will conduct negotiations to include both price and contract terms and will present the results of the negotiations to the Board. The Board, pursuant to state statute, establishes the compensation for legal counsel. In the event that negotiations fail with a recommended proposer, negotiations will be terminated and a negotiations team will proceed to negotiate a contract with the next highest ranked proposer and so on until a contract has been negotiated. And then contract award will be approved by this Board. Chairwoman Bell, there's a few points of clarification that I would need decided to go forth with this solicitation. One of them, the first one, is whether the Board favors a full and open

8 competition or another approach; the Board's preference on awarding one attorney or more than one to serve as a backup, thereby creating a primary secondary type of contract; the Board's preference as to being represented by an individual attorney or a firm and then the Board's concurrence on a -year contract term with two -year option to renew periods. Full and open competition will ensure the best value while maintaining the highest level of integrity and fairness. This process has been designed to streamline the support selection of legal counsel while maintaining your authority as dictated by state statute. Thank you. COMMISSIONER BELL: Thank you so much for your work. I know this is different for this Department, but I felt we -- I think, this Board, we felt it was very important to have an open -- full and open competition for this. And I'd like to hear from my

9 colleagues as well on the recommendations. I know you were asking questions. MS. PEREZ: Yes. COMMISSIONER BELL: As far as I'm concerned, I don't mind if it's a firm or if it's an individual. Whoever is going to be the top rated, that's okay with me, but I'd like to hear from my colleagues, 'cause -- but I absolutely think it's time for full and open competition. The fact that it hasn't been out to bid in years, I thought was, you know, a crisis. So thank you so much for helping us on this. MS. PEREZ: No problem. My pleasure. COMMISSIONER BELL: Mr. Curbelo. BOARD MEMBER CURBELO: Thank you, Madam Chair. I'd like to echo your remarks. I think it's prudent to have a fair and open competition. And I don't have a preference as to whether it's an individual or firm either. COMMISSIONER BELL: Thank you, Mr. Curbelo.

10 Any comments? BOARD MEMBER DUARTE-VIERA: Yeah, thank you, Madam Chair. I also agree that whether it's a firm or individual, really is a nonissue. It's who's more qualified at the end of the day. COMMISSIONER BELL: Thank you. Thank you very much. Annie, thank you so much. I think you have received your direction. I really appreciate your work on this. And I'm looking forward to this process. Thank you. Thank you very much. We will now move on to Item II, the initial certification of the unadjusted tax rolls under Section.(), Florida Statutes. Mr. Attorney, or Robert. MR. SCHULTZ: We have to do Number I, he's saying. COMMISSIONER BELL: Oh, I'm sorry. MR. SCHULTZ: Convene the VAB and implement the Department of Revenue Rules governing the VAB organizational

11 meetings. And I'm looking at the detailed agenda now. COMMISSIONER BELL: Yes. MR. SCHULTZ: Number, under the rules is these items in I are all required by the Department of Revenue. Some require resolutions, others do not, but merely a statement on the record that we've done these things and considered them at the meeting. Number, rules provide that we must have legal counsel. This Board has had legal counsel. So I've inserted in here an appointment and ratified my Steven Schultz's employment as temporary legal counsel pending the outcome of the RFQ that we were just discussing. I think we need a resolution regarding that. COMMISSIONER BELL: Thank you so much. Is there a motion on the floor to recognize Mr. Schultz as temporary counsel. BOARD MEMBER DUARTE-VIERA: Move it.

12 BOARD MEMBER JARDACK: (Raised hand to second). COMMISSIONER BELL: It's second. All in favor, say aye. COLLECTIVELY: Aye. COMMISSIONER BELL: All opposed? And the ayes carry. Thank you. MR. SCHULTZ: Number, we have to introduce the members of the VAB and provide contact information. The members of the VAB, the contact information, is held by Robert Alfaro, the managing manager of the VAB. So if anybody needs that contact information, they can ask Robert. He will provide it. The members are you, as Chairman, Lynda Bell, Commissioner; Carlos Curbelo is a School Board member; we have Anibal -- he always gets me -- Duarte-Viera. It's tough for a gringo. Anyway, he's appointed by the School Board -- I'm sorry, no. I'm sorry. He was appointed by the Commission. Then we have Hani Jardack here, who is appointed by the School Board.

13 For their contact information, as I said earlier, they can contact Robert Alfaro. Number, introduce the clerk of the VAB and approve or ratify Robert Alfaro as the designee. Harvey Ruvin to manage the VAB. We don't have to have a resolution on this, but it might be wise to do that. COMMISSIONER BELL: Yeah, we don't need a resolution. MR. SCHULTZ: I don't think so. The next is make available to the public Special Magistrates and VAB Members Rule Chapters D-, D- containing the uniform rules of procedure for hearings before the VAB and the Special Magistrates and the associated forms adopted by the DOR. We have those rule chapters available. Robert has -- Robert Alfaro has them. If anybody wants them, they can ask Robert. He will provide them. Number, make available to the public Special Magistrates VAB members requirements as far as Sunshine Law,

14 including information on where to obtain current government and Sunshine manual. Of course, Government and the Sunshine Law applies to the VAB and it's covered in the Sunshine Law manual, which is available at the First Amendment Foundation in Tallahassee. The address and the phone number is shown in our minutes. Number, adopt or ratify, with any required revision or amendment, any local administrative procedures and related VAB forms. When we get to IV below, page, we'll cover that in more detail, but the forms are in your package. These forms have been previously approved by the DOR and it's just a matter of adopting a resolution that will adopt those forms for use by the VAB for the upcoming fiscal year -- or taxable year, I'm sorry. COMMISSIONER BELL: Would you like that reso right now? MR. SCHULTZ: Yes.

15 COMMISSIONER BELL: Is there a motion to accept the forms? BOARD MEMBER DUARTE-VIERA: So moved. BOARD MEMBER JARDACK: (Raises hand). COMMISSIONER BELL: There is a motion on the floor and there's second. Any comments or questions? Anyone wish to be recorded no? And it carries. MR. SCHULTZ: The next is a matter that does not require resolution. Says discuss general information on Florida's property tax system, respective roles within the system, taxpayer opportunities to participate in the system and property taxpayer rights. Basically, the system that we have in Florida is an ad valorem tax, which is a tax that's imposed based on the valuation of real and personal property. The property appraiser values those properties and sends out what we call a TRIM notice in August to all the taxpayers. Tells them what their assessment is, that the proposed assessment is, and various other

16 information regarding that assessment. It also indicates on it that if they don't agree with the assessment valuation or the fact that they didn't get an exemption that they had requested, they can petition to the VAB and get a hearing before one of our Special Magistrates, who sits as an administrative Judge to determine whether or not the taxpayer is entitled to get what he's asking for. As you know, we schedule the hearings throughout the year. In this case, we have about,000 petitions. And last year we had about. So we've gone down a little bit. If the taxpayer is not satisfied with the magistrate's decision, he is entitled to further appeal to the circuit court. We do not -- have not in the past permitted appeals of the magistrate's decisions to this Board. We say you got to bypass this Board on an appeal like that and go directly to the circuit court. If not, you could imagine, even we have 0,000 cases,,000 cases, they appeal to

17 the VAB, that's all you people would be doing. So, historically, we have never accepted that. As long as we're doing this, on that issue, you'll see that in subparagraph D, D as in dog, I think it's the next to the last page, you talk about appeals and decisions rendered by the special magistrates. We say it's recommended that the Board determine not to accommodate any request from petitioners or the Property Appraiser to review de novo the decisions of the special magistrates. The Board is specifically required by law to appoint special magistrates for the purpose of taking testimony and making recommendations to the Board, which you may act upon without further hearing. Since, this Board has declined to hear any de novo appeals for the reason we just discussed. So I think we should have the Board adopt a resolution that -- we can do it now, we can do it later, when we get to D.

18 Denies any further appeals from the magistrates to this Board. COMMISSIONER BELL: Since we're discussing it now, want to go ahead and have a motion now? Is there a motion on the floor to follow the advice of the attorney on this item? BOARD MEMBER CURBELO: I just have a brief question, Madam Chair. COMMISSIONER BELL: Could I have a motion before I have a question so I have a motion? BOARD MEMBER CURBELO: Motion. COMMISSIONER BELL: There's a motion. Is there a second? BOARD MEMBER JARDACK: (Raises hand). COMMISSIONER BELL: Second. Followed by a question. Mr. Curbelo. BOARD MEMBER CURBELO: Thank you, Madam Chair. Mr. Attorney, what would be the consequences of allowing these de novo appeals?

19 MR. SCHULTZ: I'm sorry, I didn't understand you. BOARD MEMBER CURBELO: What would be the consequences or the ramifications of accepting de novo appeals? MR. SCHULTZ: You'd never do anything else but this. BOARD MEMBER CURBELO: That's good enough reason to vote for it. COMMISSIONER BELL: I would concur with that. There's a motion. There's a second on the floor. Any other comments or questions on this motion to accept the attorney's recommendations and not accept de novo appeals? Hearing none, anybody wish to be recorded no? Thank you. The item moves forward. Thank you. MR. SCHULTZ: The next one is eight, make available to the public and the Board members DOR Rules, D-.00, 00, 00, and Florida Statutes Chapters through

20 . You have those available like the other items that we were discussing earlier. Robert Alfaro has them and can provide them, if somebody requests it. Number, adopt or ratify by resolution any filing fees for petitions filed for tax year, not to exceed $ per parcel. Historically, we have imposed the maximum filing fee, which is $ per parcel. In some limited cases, $ per parcel for contiguous type properties. We adopted resolutions in the past that imposed this filing fee on a continuous basis. We ought to do the same here in order to defray some of the expenses of the Board. COMMISSIONER BELL: Yes, I think as far as I can remember, it's always been $. So is there a motion on the floor to keep the amount for filing fee $? BOARD MEMBER DUARTE-VIERA: (Nods his head in the affirmative.) So moved.

21 COMMISSIONER BELL: It's been properly moved. Is there a second? BOARD MEMBER JARDACK: (Raises hand). COMMISSIONER BELL: There was a second. Anyone wish to be recorded no? The item carries. Thank you. MR. SCHULTZ: The last item, Number, announce the VAB's tentative schedule for hearings for the tax year. Since we have about,000 this year, manager Robert has estimated that we'll need about months from September, which was the filing date, the deadline for filing, which would be, what, December or so, December of next year. And that's it for that, for Item I, Madam Chair. COMMISSIONER BELL: Thank you, Mr. Attorney. Second item, Item II. MR. SCHULTZ: The initial -- you want me to continue? The initial

22 certification. COMMISSIONER BELL: Yes. MR. SCHULTZ: unadjusted tax rolls, Section.() of the Florida Statutes. You have sort of a written certification that our clerk is passing to you for your signature for that purpose. COMMISSIONER BELL: Thank you. MR. SCHULTZ: Next item is approval of the VAB forms for tax year. Those forms are in your kit under Item III. These are the forms that we have created prior years and basically the same forms have been approved by the DOR for many years. They're different from the state forms, but because of our big volume of cases and our computer system, we have changed the state form in some respect for this taxable year. Basically, there's very minor changes, cosmetic type changes from last year. So these are essentially the same forms that you approved last year.

23 We need a resolution. COMMISSIONER BELL: Is there a motion to approve the forms? BOARD MEMBER DUARTE-VIERA: So moved. COMMISSIONER BELL: Properly moved. Is there a second? BOARD MEMBER JARDACK: (Raises hand). COMMISSIONER BELL: Properly second. Anyone wish to be recorded no? The item carries. MR. SCHULTZ: Number IV, we have to approve VAB administrative procedures, filing fees and rescheduling guidelines for tax year. You'll see that listed under that IV. The first section is designated with a A, implementation of VAB's administrative procedures, paragraphs one through below. That's the next,, pages. What I suggest, I know that you members have been given, prior to this meeting, copies of this agenda, and that you've reviewed it, but we would -- instead of going over each individual

24 item, we prefer to have one resolution that would adopt all of those rules or the procedures. Excuse me, all of those procedures for our use in the coming taxable year. COMMISSIONER BELL: Thank you. Is there a motion to approve, to approve the rules? BOARD MEMBER DUARTE-VIERA: So moved. COMMISSIONER BELL: Is there a second? BOARD MEMBER JARDACK: (Raises hand). COMMISSIONER BELL: Any comments or questions? Anyone wish to be recorded no? And it carries. Thank you. MR. SCHULTZ: Next section B as in boy, authorization for the retention and/or refund of filing fees paid on erroneous or duplicate petition. Sometimes we get petitions that are filed with us that should not have been filed, but it takes time for us to sort all of that out.

25 For example, we'll have two agents filing on the same property. They file -- you know, for whatever the reason, it could be many reasons why there would be this duplicate filing. This just authorizes us to keep the $ filing fee in the petitions that should not have been filed to defray some of our cost of implementing this. So we'd like to have a resolution authorizing the retention of those fees. COMMISSIONER BELL: Thank you. Is there a motion to authorize the retention of those fees? BOARD MEMBER DUARTE-VIERA: So moved. COMMISSIONER BELL: It's been properly moved. BOARD MEMBER JARDACK: (Raises hand). COMMISSIONER BELL: And seconded. Any comments or questions? Anyone wish to be recorded no? The item carries. MR. SCHULTZ: Looking now at subsection C, Rescheduling Guidelines. We've had these rescheduling guidelines in

26 effect for many years. We just would like to have authorization or resolution by the Board approving these rescheduling guidelines for use by the clerk during the coming taxable year. COMMISSIONER BELL: Thank you, Mr. Attorney. Is there a motion to approve the rescheduling guidelines as per directed by the attorney? BOARD MEMBER DUARTE-VIERA: So moved. COMMISSIONER BELL: It's been properly moved. Is there a second? BOARD MEMBER CURBELO: Second. COMMISSIONER BELL: Any comments or questions on this item? Seeing none, anybody wish to be recorded no? The item carries. MR. SCHULTZ: B is what we talked about before. MR. LOPEZ-CANTERA: Madam Chair. COMMISSIONER BELL: Yes, sir.

27 MR. LOPEZ-CANTERA: I apologize. COMMISSIONER BELL: Good morning. MR. LOPEZ-CANTERA: Good morning. The rescheduling guidelines, we have not had an opportunity to see these guidelines. I'm aware of what the statute says, but not what the Board's guidelines are. COMMISSIONER BELL: Would you like to see? Do you have a copy for -- MR. SCHULTZ: You had a copy. Mr. Lazaro has been around a little bit. You get copies as a matter of course over the years. MR. LOPEZ-CANTERA: The rescheduling statutes only existed for a couple of years. MR. SCHULTZ: I'm sorry, I didn't hear you. MR. LOPEZ-CANTERA: The rescheduling statute, as it exists today, only existed for about to years. I know it, because I wrote it. COMMISSIONER BELL: Well, at this point, let's just -- if we have a copy,

28 can we just provide it rather than get into a back and forth debate. Let's just provide -- MR. SCHULTZ: Did you get a package for this meeting? MR. LOPEZ-CANTERA: All I got was this memo (indicating). COMMISSIONER BELL: Mr. Cantera, we will make sure that you have a copy of everything that you request. MR. LOPEZ-CANTERA: Thank you, Madam Chair. COMMISSIONER BELL: My pleasure. MR. SCHULTZ: The manager says that they got a copy, I mean, a kit, but they'll give him another copy. COMMISSIONER BELL: Thank you. Thank you very much. Next item. We could move forward while we're getting him a copy. MR. SCHULTZ: D is the one that we were on. COMMISSIONER BELL: We just moved the rescheduling guidelines. MR. SCHULTZ: Excuse me?

29 COMMISSIONER BELL: Yeah, we just did the rescheduling guidelines. MR. SCHULTZ: D is the one that we talked about earlier. COMMISSIONER BELL: Which we have already had a resolution on. MR. SCHULTZ: Yes. COMMISSIONER BELL: Correct. So now we're in Item V. MR. SCHULTZ: Now we have Item V, the employment of the special magistrates for the tax year, which will carry over to, because we don't finish our program, if you will, within a year. So it will go over to as well. We need magistrates to continue the decision-making process, even though they're formally appointed for tax year. We would like the Board to approve their assignment into the year for purposes of completing the tax roll. COMMISSIONER BELL: Once we've selected them? MR. SCHULTZ: Yes.

30 0 COMMISSIONER BELL: Certainly. So do you want a motion on this before we've selected them? MR. SCHULTZ: No. COMMISSIONER BELL: Or is this just discussion? MR. SCHULTZ: You'll see that the compensation is set out there, and it's the same compensation that we've paid the prior years. And I remember a year or two ago, Mr. Alfaro was asked by the Mayor, the current Mayor, who was sitting on the Board at that time, to find out what -- how we stacked up against other counties. And as I recall, it was -- we had the, if not the lowest hourly rate in the state, we had pretty close to the lowest. There may have been one other county that had less hourly rate. So as part of when we finally resolve who's going to be the magistrates, we want -- we'd like to have you adopt a resolution authorizing these particular items in connection with it.

31 And I guess we can go through the selection process of the special magistrates and have the interviews of the people, as you can see, are in the audience now. COMMISSIONER BELL: I think that would be in order. Mr. Schultz, I think that will be in order at this time. How would you like us to proceed? MR. SCHULTZ: I'm sorry, I didn't hear you. COMMISSIONER BELL: How would you like us to proceed, just go one by one? MR. SCHULTZ: One by one in order. MR. ALFARO: Do the attorneys first. COMMISSIONER BELL: Yes. MR. SCHULTZ: Then the appraisers. MR. ALFARO: Would you like me to call them in order? COMMISSIONER BELL: Mr. Alfaro, would please take over from here and call them. By the way, each of the people applying have two minutes to speak and the timer will be set for two minutes. Thank you.

32 Robin Willner, Paul Fletcher and Fiorella Lasa. In that order, please. MS. WILLNER: Good morning, Madam Chairman, Members of the Board, Attorney Schultz, Mr. Alfaro, dedicated employees, I'm Robin Willner. I have been a special magistrate for the past, I think, five years, since 0 tax year. I am a real estate attorney. I'm also a corporate attorney. I have a private practice. I am a product of Dade County schools. I was educated in Dade County. Attended law school in Dade County. My significant other has a business in Dade County. We employ about 0 people here in Medley. My husband is Vice President of Medley Chamber of Commerce. We're very active in our community. I've enjoyed my position as a special magistrate. I hope to continue. Thank you very much. COMMISSIONER BELL: Thank you. MR. FLETCHER: Commissioner Bell, Ladies and Gentlemen, my name is Paul

33 Fletcher. I'm an attorney at law. I've been an attorney since 0. I've served as an attorney magistrate since 0. My private practice is in Coral Gables, Florida. I've heard various matters submitted by the taxpayers and by the County involving issues of homestead, agriculture, veterans disabilities, total and partial disabilities and just cause hearings. I'm A-rated by Martindale-Hubble. And I'm a member of Members Title Insurance Company since. And my practice has been an emphasis on real property law. I'm a resident of Dade County, went to the University of Florida under grad. Law school at the University of Miami. So I have some divided loyalties. Apart from four years in the Air Force as a judge advocate, I practiced in Homestead and in Coral Gables. I've enjoyed serving the taxpayers. I've enjoyed serving the County. We try to provide a fair, open and lawful

34 analysis and finding, giving each individual taxpayer the courtesy that they deserve at each hearing. I would like to continue to do that on behalf of the VAB. Thank you. COMMISSIONER BELL: Thank you. MS. LASA: Good morning, Members of the Board, my name is Fiorella Lasa. And I'm a pretty young attorney, but I graduated in 0. I passed the bar in 0. I was admitted to the bar. I've been practicing real estate law since then. And I was also part of a firm and practicing -- well, have experience with real estate law since about 0. I went to University of Florida for my under grad and FIU for law school. I've come and represented many of my clients here in front of the VAB and successfully represented them and been able to get many appeals granted. I have a lot of experience with real estate. I'm a member of the Fund. And I continue practicing in Coral Gables with a small firm, so I have time to be able to

35 assist as a special magistrate. Thank you. COMMISSIONER BELL: Thank you. Thank you. MR. ALFARO: Elisa Karp, Davia Mazur and Sheryl Cantor Wultz, please. MS. KARP: Good morning. My name is Lisa Karp. I've been a member of the Florida Bar since. I'm also a member of the New York State Bar. For seven years, I've been a magistrate for the Broward VAB and one year in Palm Beach. I've handled every kind of case thrown at me, including agriculture, non-profit, substantial completion, homestead, veterans, et cetera, et cetera. I'm a certified arbitrator and family mediator. I started my career in Florida as an attorney for the University of Miami, and I also have a Florida real estate salesperson license. And I'm looking forward to starting to hear cases in Miami. Thank you. COMMISSIONER BELL: Thank you.

36 MS. MAZUR: Good morning. My name is Davia Mazur. I've been a special magistrate in Dade County, Broward County and Collier County at various points for about or years now. And I take very seriously my job, because I feel that for many people coming before the Value Adjustment Board, it's their first and only experience with the legal system really in any way and that they need to be treated fairly, but while I still uphold the law as written. I'm already certified for the / tax year through the state of Florida training program. I'm a former partner at Sterns, Miller, Weissler, Alhadeff & Sitterson. At the moment, I'm practicing part-time, but I still have a very in-depth understanding of the laws of the Value Adjustment Board and the state tax process through my experience working in the three counties. I'm a graduate of Duke University and Duke Law School. And I've been a member

37 of the Florida Bar for about years. I'm also admitted to the Federal bar. And at Sterns, Wever, Miller, I practiced real estate and commercial litigation. I would love to be re-appointed. Thank you. COMMISSIONER BELL: Thank you. MS. CANTOR WULTZ: Good morning, Madam Chair, members of the Council, and Robert Alfaro and attorney Schultz, my name is Sheryl Cantor Wultz, and I am applying for magistrate of the Value Adjustment Board for this year. I've been a magistrate in Dade County for over years as well as Broward County and for two years in Palm Beach County. I've enjoyed my job very much in the counties that I've worked. I feel that I have been able to resolve many issues that otherwise may have been problematic. I'd like to feel that I help the property owner, as well as the County in the resolutions that I obtain. I was educated in Dade County

38 schools. I went to North Miami Beach Senior High School. I went to Duke undergraduate and University of Miami graduate school of law. And I would love to be re-appointed. COMMISSIONER BELL: Thank you: MS. CANTOR WULTZ: You're welcome. MR. ALFARO: Leo Spitale, Jr., Lester Langer and Stanford Birnholz. MR. SPITALE, JR.: Good morning, Board Members, Commissioner, members of the VAB, Mr. Alfaro and Mr. Schultz. I've been a member of the Florida Bar for years. I'm board certified in real estate. There's only about 00 of us in the State of Florida that are board certified. It's a designation done by the Florida Bar after testing in a particular subject. Been married years. I've lived in Dade County since I was, I don't know, six weeks old, something like that. Gone through school here. I went to FIU. I went to the University of Miami Law School. FIU under grad.

39 I am a teacher at Miami-Dade Community College. I teach pre-licensing for real estate people. I'm licensed by the state of Florida to do that. I'm a Florida real estate broker. And I exercise -- I mean, I practice law. However, I have obtained the license. I've been a magistrate for four years. In that time, I've done cases in homestead, agriculture, just cause, the gambit of all the different cases that have been heard, that can be heard. And I enjoy the process. I make sure that I give people an opportunity to speak. I'm courteous to them and reach a fair resolution based on what the facts are and what the law is. I've enjoyed my time as a magistrate and I keep up with the law. I just finished continuing legal education courses in August regarding the Florida real estate updates from the legislature. And I will ask you to reappoint me as magistrate, as special magistrate. COMMISSIONER BELL: Thank you very

40 0 much. And I think Dr. Padron cringed a little when you called Miami-Dade a community college. MR. SPITALE, JR.: I know. That's because when I went there, it was called community college. COMMISSIONER BELL: I understand. MR. LANGER: Good morning, Madam Chairman, Members of the Board, my name is Lester Langer. I'm a retired circuit court judge. I retired at the end of. Before that, I was a judge for years here in Dade County, both in the county court and the circuit court, having been in every division, I think, at the court except for the probate division. I grew up here in Dade County. Went to school here in Dade County. Graduate of Coral Gables High school, for those of you who may have gone there. Went to University of Miami. Under graduate in business. Then went to law school at the University of Miami. Before certification, I was designated in real estate. I worked for

41 the Fund, Attorney's Title, American Title, Chicago Title, writing title insurance. Practiced law for years, before I became a judge here. Since I've been retired, I got certified as an arbitrator and a mediator. I'm also on the AAA panels as well. And would like to continue to be of service to Dade County as a hearing officer or a magistrate for hearing these kinds of cases. My experience is relatively limited, only to the extent that when I was in private practice, and owned some property and had some agricultural property down south in Florida City, I used to appear before the Value Adjustment Board back in the day, about 0 odd years ago, to try to appeal some of those assessments at that time. So that's basically my limited experience in that regard. And a few cases that I heard when I was sitting in the civil division dealing with some appeals up to the circuit court relative to those issues.

42 So I think I'm fairly well-qualified. I've dealt with people having difficulties throughout the last odd years, so I think I'm well qualified to sit and handle these cases in an appropriate way. So thank you for your consideration. COMMISSIONER BELL: Thank you. MR. BIRNHOLZ: Good morning, Ms. Bell, members of the VAB, staff, my name is Sanford Birnholz. I'm a lawyer. I think I'm the only CPA here, other than Mr. Schultz. I graduated University of Miami BBA, business, economics, psychology. I went to night law school at U.M. They'll probably be giving me a free breakfast next year with my 0th anniversary with the bar. I've spent the last four years with the VAB in Broward County. I worked one year, I think in 0, with the VAB in Dade County. And I've worked in Martin County and other counties. I'm an active tax practitioner. My field is federal taxation. I'm familiar with Value Adjustment Boards and the law.

43 And if you have any questions, I'd be glad to ask -- answer anything. COMMISSIONER BELL: Thank you. Thank you very much. MR. BIRNHOLZ: Sure. Thank you. MR. ALFARO: Perla Abrams, Isabel Bombino, Raul Garcia. MS. ABRAMS: Good morning, Madam Chairman, Members of the Board, my name is Perla Abrams. I've been an attorney in Miami-Dade County for over years. I'm a member of a firm, small firm, Abrams & Abrams in the Dadeland area. We specialize in real estate, litigation and bankruptcy. I also do probate. I have been a special magistrate for the Value Adjustment Board for over five years now. And if you give me the opportunity -- I've taken all the requisite training required. I'm a member of Attorney's Title Fund. And if you give me the opportunity, I would love the privilege to continue serving my community. Thank you. COMMISSIONER BELL: Thank you.

44 MS. BOMBINO: Good morning, Members of the Board, Madam Chairman, my name is Isabel Bombino. I have been an attorney for years. A graduate of Florida State University. And I have been your special magistrate for years. If re-appointed, this would be my th year serving Dade County, which has been a challenge and a privilege. I think I have developed an ability to understand the law, apply it and above all, an ability to listen, which has been quite a challenge. I think I have mastered it. I would be delighted, if I were re-appointed and entitled to serve again. Thank you. COMMISSIONER BELL: Thank you. MR. GARCIA: Good morning, Madam Chairman, Members of the Board, I've been a practicing attorney -- my name is Raul J. Garcia and I've been a practicing attorney since. I've served as a legal magistrates since 0. I think I've been able to follow the law. And

45 I've been impartial to both sides, the property appraiser's and the taxpayers. I really enjoyed my dealing with them. And I would like to continue and be re-appointed to my position, if it pleases all of you. COMMISSIONER BELL: Thank you very much. MR. ALFARO: Glenn Miller, Raul Delgado, Manuel Valdes. MR. MILLER: Good morning, Madam Chairman and the Board, my name is Glenn Miller and I do not hold a note. I'm a member of the state and federal bar. I am a local member of Dade County, Miami Edison, Florida State, local law school. I've served as a special magistrate for the last seven years. I formerly was a public defender. I'm a sole practitioner. Enjoy my work. Done real estate and probate. Would love to continue serving as a special magistrate. Have a good day. COMMISSIONER BELL: Thank you.

46 MR. DELGADO: Good morning, Madam Chairman, Members of the Board, my name is Raul Delgado. I'd like to introduce myself. I've been an attorney in Miami for the last years. I have managed and part-owned two title companies. I have concentrated mostly on real estate, although I've done commercial litigation, family law and all sorts of litigations. And I think I would make a good magistrate. I think I would find it like a challenge. And I think I would be very fair and impartial. If you have any questions, I'll be happy to answer them. COMMISSIONER BELL: Thank you. MR. DELGADO: Thank you. MR. VALDES: Good morning, Madam Chairman, Members of the Board, my name is Manny Valdes. I'm an attorney. I've been practicing law now for years. I went to Miami-Dade Community College, when it was called that. I also went to FIU and then went to St. Thomas University, where I met my wife. She's also a lawyer. We

47 live in Coral Gables. We have two little girls. I've been practicing now for years exclusively in real estate and real estate litigation. I have extensive experience in the circuit court. I have been before the Value Adjustment Board on several occasions, some successful and some not so successful. This is my first time applying. I turned 0 recently. And I would like to serve my community. And I'd like you to consider my application. Thank you. COMMISSIONER BELL: Thank you. MR. ALFARO: Lynda Leali, Douglas Hindmarsh and Claudette Pelletier. MS. LEALI: Good morning, Chairman Bell and Members of the Value Adjustment Board, my name is Lynda Leali. I am actually born and raised in Miami-Dade County as well as -- my husband is as well. I am a product of our Miami-Dade public schools, which I'm proud to say. I have an accounting degree from the University of Central Florida and I

48 graduated from the University of Miami magna cum lade in. My career primarily consists of, I was at White & Case for years, a large international firm in the area. Since January, I've been on my own, but during that time period, I worked on large Chapter cases. And in that role, I managed the claims resolution process, which included resolving hundreds of real property claims, including seeking to have claims revalued in the bankruptcy court, seeking to have tax refunds sought and obtained, as well as I've also spent time working on the opposite side of the table and representing taxing authorities in the bankruptcy court. I also believe that I bring to the table a strong interest in the fairness of the judiciary. I am a member of the National Association of Women Judges, although I'm not a judge, and I'm an attorney member. I am on the committee of -- I'm on the project committee for the Informed Voters Fair Judges project, which

49 is essentially -- the goal of the committee is to work to have a fair and impartial judiciary. So I believe that I can bring that to the table, in the role, as a special magistrate for the members of the Miami-Dade community. In addition to that, I believe I also have a very strong interest in commitment to the community. I presently serve on the Board of Legal Services of Greater Miami, which represents underrepresented members of the community in various legal matters. I'm also on the Board of The Children's Home Society, which some of you may know, is a board -- excuse me, the Children's Home Society as foster care. So I'm a very big believer in representing members of the -- COMMISSIONER BELL: Thank you. Thank you very kindly. MS. LEALI: Thank you. MR. HINDMARSH: May it please the panel, Douglas Hindmarsh. Commissioner Bell, Curbelo, Jardack and Viera, I would like to be your hearing officer, because

50 0 I'd like to help people. It would be perfect for me, because I'm only working part-time. I'm retired military. And I've given you a resume. Two items that are not on the resume, for transparency, I've been appointed to the Advisory Committee on the Disabled and the University relations board at Johnson Wales University, neither of which Mr. Schultz are quasi-judicial in nature. I'm not a dual officer in violation of any constitutional prohibition to be one of your hearing officers. And for transparency, I have been a former magistrate for the VAB and a former hearing officer for Dade County Code Enforcement. I believe I can apply Chapters to, which require a VAB hearing officer to be uniform, just value and 0%. I have lots of experience broad-based in real estate, both personal, commercial and foreign. I'm familiar with the greenbelt laws, qualified personal resident, trust portability, just

51 valuation, the same benefits when there's a trust, a transfer of legal title, which is not a transfer of equitable title. And the rental conundrum that is hitting VAB officers presently and in the news, Save Our Homestead, lien laws. And I've just my most recent continuing education was TRIM your taxes sponsored by the Florida Bar. My real estate practice is virtually between 0 and 0% of my practice. I also, for transparency purposes, have a Florida state certified general contractor's license, a real estate license. I'm an attorney in good standing with the Florida Bar, I believe years, nearly 0 years,. And so with that experience in trials, I can weed out the fraud from the legitimate appeals. COMMISSIONER BELL: Thank you. MR. HINDMARSH: Thank you, ma'am. MS. PELLETIER: Good morning, Madam Chair, Members of the Board, my name is Claudette Pelletier. I've been involved in the ad valorem tax process from pretty

52 much the beginning of my legal career. I've represented the VAB boards in Broward and Palm Beach counties. I then represented property appraisers in several of the counties, including Palm Beach and Broward, Orange and a couple of others. After that, I also served as a special magistrate in several counties, Volusha, Hillsborough, Palm Beach, Broward. Currently, I'm appointed to serve in Brevard County. And I have served as Dade County special magistrate for the last several years. I feel my experience is varied, and as I said, from all sides of the ad valorem tax issue, and I would love to serve again for Dade County. I enjoy being in Miami and serving this Board. Thank you. COMMISSIONER BELL: Thank you. MR. ALFARO: And Kathleen Smith. MS. SMITH: Good afternoon. I believe I probably am the last attorney to be evaluated. And I just want to say that -- my name is Kathleen Smith. And I am

53 staggered by the legal talent in this room. Any one of these people would be such an outstanding appointee and it would just be my privilege to join them. I graduated from University of Miami Law School. I have been an attorney for years. My first boss was Janet Reno. I am admitted to state and federal practice, and I'm a member of the Federal Trial Bar. In addition to the admission of the Florida Bar, I also have my Florida broker's license and have had the broker's license for about years. In addition to that, I have almost years experience as a licensed public adjuster in the state of West Virginia. That test was 0 questions on shifting underground coal mines and damage to mobile holes. So if you have any shifting underground coal mines or mobile home cases, I am your gal. But on a serious note, after years as an attorney, years experience as a real estate broker and years as a public adjuster, I feel that I could

54 perhaps contribute to the outstanding group of candidates that you have for the position of hearing officer. And I would like to point out that on the insurance side, my experience includes the determination of value of both building and contents. So everything that I've done professionally for the last years has involved determination of property value or content value. And I appreciate your consideration. COMMISSIONER BELL: Thank you. Thank you very much. MR. ALFARO: Madam Chair, that concludes all the applicants for attorney special magistrates. We are requesting that you vote for applicants. The clerk has already given you the ballot. And we'll just wait until you're ready. COMMISSIONER BELL: Thank you. Let's everybody take a few minutes for our ballots. MR. ALFARO: Madam Chair, on the first ballot, we have seven applicants with a majority of the votes. These

55 applicants are Robin Willner, Sheryl Cantor Wultz, Leo Spitale, Jr., Isabel Bombino, Raul Garcia, Glenn Miller and Claudette Pelletier. We have five other applicants that have two votes each. Want to go to ballot Number? We can do that. COMMISSIONER BELL: Yes. MR. ALFARO: I'll give you a minute and I'll tell you which ones are the ones that you need to vote for. COMMISSIONER BELL: Thank you. MR. ALFARO: Paul Fletcher, Fiorella Lasa, Davia Mazur, Perla Abrams, Manuel Valdes and Lynda Leali. We need three of those applicants. COMMISSIONER BELL: Give me the names one more time. MR. ALFARO: Paul Fletcher, Fiorella Lasa, Davia Mazur, Perla Abrams, Manuel Valdes and Linda Leali. MR. ALFARO: On the second ballot, we only have one candidate with the majority of the votes and that would be Fiorella Lasa.

56 COMMISSIONER BELL: Let's go to round three. MR. ALFARO: Okay. Ballot three will be Paul Fletcher, Davia Mazur, Perla Abrams. Vote for two. I think we got it this time. Davia Mazur and Perla Abrams will be selected as magistrates. Everybody else, thank you. COMMISSIONER BELL: Thank you. Thank you, everybody, for coming today. We really appreciate it. MR. ALFARO: Madam Chair, do you want to begin the appraiser magistrates now? COMMISSIONER BELL: Yes, please. Thank you. MR. ALFARO: Sure. Pamela Andrea, Martin Barrett and Ena Jane. Please come forward. COMMISSIONER BELL: Thank you, everyone. Please state your name. MR. SCHULTZ: Madam Chair. Yes. We have a request from Stanley Beck. One of the agents that appears in a lot of

57 our hearings to address the Board about the magistrate selection, the appraiser/magistrate selection. COMMISSIONER BELL: Can he follow after -- I'd like to hear from -- I mean, is this -- MR. SCHULTZ: He probably should be heard first. COMMISSIONER BELL: Okay. MR. BECK: Good morning. COMMISSIONER BELL: Please state your name. And you have two minutes. MR. BECK: Of course. Good morning, Madam Chair and Members of the Board, my name is Stan Beck. I'm a board certified tax attorney and I've represented property owners before the Miami-Dade Value Adjustment Board for over 0 years. I thank you for the opportunity to speak to you this morning. One of the applicants for appraisal special magistrate is a gentleman by the name of Rob Turner, who's the former property appraiser of Hillsborough County, which is the Tampa area.

58 Mr. Turner was involved in a sexual harassment matter in recent years between 0 and 0, which involved a lady who was an employee of his office. He initially denied the charges, and later admitted in newspaper articles that he had sent dozens of hardcore porn s and text to this employee of his. And when she complained, he fired her. Then she sued. He lost the election. He only got about % of the votes last year in Hillsborough County, but prior to leaving office last December, just months ago, he settled the litigation with Ms. Filapano, the employee, for $,000 of taxpayer money, which basically enabled him to avoid liability on a personal -- his personal conduct. This is a situation that is very serious. We don't want to be in a situation where Dade County is writing a check for $,000. We don't want our workers to be subjected to this type of harassment.

59 And I will tell you, this is even worse than the Anthony Weiner episode that you all recall. When the press asked Mr. Turner, if it was true as alleged, that he had sent s and text of his privates to this lady, his answer to the reporter was he did not recall. Now, that's like saying, I don't remember if I robbed the bank, or I sent so many of those to so many women that I don't know if I sent it to her. It's a very serious situation. This Board has many, many qualified people to choose from, including the incumbents. COMMISSIONER BELL: Thank you. MR. BECK: That have set-aside time and I hope that you will consider all of the factors. COMMISSIONER BELL: Thank you very much for your attention to this matter. MR. BECK: Thank you, Madam Chair. I appreciate it. MR. ALFARO: Pamela Andrea, Martin Barrett and Ena Jane, please. MS. ANDREA: Good morning, Madam

60 0 Chairman, my name is Pamela Andrea. And I am an ASA, American Society of Appraisers. I'm designated in machinery and technical specialties. I have applied to be a magistrate for Dade County and have worked with Dade County since as a special magistrate for T.P.P. I believe our resumes were submitted already. MR. ALFARO: Yes. MS. ANDREA: And I do serve several other counties and have for many years. The ones on the west coast, I don't serve anymore, because I do not travel to the west coast. It's more up and down the east coast. So I do appreciate your consideration and look forward to serving again Dade County for this year. COMMISSIONER BELL: Thank you. MS. ANDREA: Thank you. MR. BARRETT: Good morning, my name is Martin Barrett. I'm a machinery and equipment appraiser. I am a member of the American Society of Appraisers and

61 accredited senior appraiser with them. I've been doing machinery equipment appraisals as an independent appraiser for over years. I have done appraisals many different industries, such machine work, woodwork, telecommunications, manufacturing equipment, all these. My experience is very valuable in doing the tangible personal property hearings since we hear many different types of industries for those hearings. I have been a special magistrate in Miami-Dade County for the past seven years. I've also served as a special magistrate in Broward, Palm Beach, Martin and Brevard counties also. So I look forward to serving again after the next tax year in Miami-Dade County. Thank you. MS. JANE: Good morning Madam Chairman and distinguished Members of the Value Adjustment Board, my name is Ena Jane and I have been serving as a special magistrate for the past consecutive years, since in Miami-Dade County.