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7 * Need proof of completion of training prior to conducting hearings Florida Statute D (a) 12D (b) 12D (c) 12D (d)(1) 12D (d)(1) 12D (d)(2) 12D (d)(2)(a) 12D (d)(2)(b) 12D (d)(3) 12D (d)(3) 12D (4) Special Note: An elected or appointed official or An elected or appointed official or employee of a taxing Represents any party before Attorney Special Attorney Special Magistrate no less than Real Estate Special Magistrate a state certified real estate appraiser with not less Certified Certified Tangible Personal Property Magistrate member of Nationally Tangible Personal Property Magistrate five years experience in employee of the jurisdiction of the the board of administrative Magistrate Member of five years experience in than five years Residential Real General Recognized Appraiser tangible personal Applicant Type Name county? State? review of property taxes? Florida Bar? Ad Valolerm taxation experience Estate Appraiser Appraiser Organization property valuation General Appraiser Babcock, Robert No. No. n/a n/a n/a Yes. No. Yes. n/a n/a General Appraiser Barfield, Edwin No. No. n/a n/a n/a Yes. No. Yes. n/a n/a General Appraiser Behm, Jim No. No. n/a n/a n/a Yes. No. Yes. n/a n/a Special Magistrate Birnholz, Stanford No. No. No. Yes. Yes. n/a n/a n/a n/a n/a Residential Appraiser Bonanno, Reginald No. No. n/a n/a n/a Yes. Yes. No. n/a n/a Copy of license not included in Sumter appraiser application. Listed 4 years experience. Attorney Buenaventura, Barrie No. No. No. Yes. Yes. n/a n/a n/a n/a n/a Attorney Davis, Joseph Haynes Renewal Residential Appraiser Gibson, Katherine No. No. n/a n/a n/a Yes. Yes. No. n/a n/a Tangible Appraiser Hecht, Ed Renewal General/Tangible Holman, Carolyn No. No. n/a n/a n/a Yes. No. Yes. Yes. Yes. General Appraiser Jamir, Stephen No. No. n/a n/a n/a Yes. No. Yes. n/a n/a Attorney Lyn, Denise Dymond No. No. No. Yes. Yes. n/a n/a n/a n/a n/a General/Tangible Rape, Rick No. No. n/a n/a n/a Yes. No. Yes. Yes. Yes. General/Tangible Robinson, John No. No. n/a n/a n/a Yes. No. Yes. Yes. Yes. Attorney Samaha, Charles No. No. No. Yes. Yes. n/a n/a n/a n/a n/a No longer appointed to Pinellas Housing Authority. General Appraiser Smith, Camille No. No. n/a n/a n/a Yes. No. Yes. n/a n/a General Appraiser Steeves, Richard No. No. n/a n/a n/a Yes. No. Yes. n/a n/a General/Tangible Sutte, Robert No. No. n/a n/a n/a Yes. No. Yes. Yes. Yes. Special Magistrate Young, Elizabeth Baker No. No. No. Yes. Yes. n/a n/a n/a n/a n/a Completion of Training Not qualified

8 2013 SUMTER COUNTY SPECIAL MAGISTRATE APPLICANTS Last Name First Name Mailing Address Phone Number Credentials Petition Type Experience Miscellaneous Davis, Esq. Joseph Haynes 150 North Orange Ave, Ste 415, x201 Attorney Exemption/Classification Orange Co Mr. Davis is currently under Orlando, FL FAX , 2011; Manatee contract with Sumter County Co ; which contract will be on the Hillsborough Co 2011-agenda for renewal. 2012; Flagler Co ; Sumter Co 2012 Birnholz, Esq. Standford 1450 Baracoa Avenue, Coral Gables, FL Buenaventura, Esq. Barrie 2701 N. Rocky Point Dr., Ste 900, Tampa, FL FAX FAX Attorney Exemption/Classification Miami/Dade Co. 2007; Palm Beach Co ; Martin Co 2010; Broward Co. 2010/2012 Attorney Exemption/Classification Hillsborough Co ; Pasco Co Lyn Denise Dymond 307 N. Apopka Ave., Inverness, FL FAX Attorney Exemption/Classification/ Portability Citrus Co ; Lake Co ; Hernando Co 2009, ; Marion Co 2011; Volusia Co 2012 Samaha, Esq. Charles P.O. Box 450, St. Petersburg, FL FAX Attorney Exemption/Classification Pinellas Co 2002, ; Hillsborough

9 Last Name First Name Mailing Address Phone Number Credentials Petition Type Experience Miscellaneous Young, Esq. Elizabeth Baker 7009 Citrus Point Court, Winter Park, FL FAX Attorney Exemption/Classification Orange Co ; Polk Co Last Name First Name Mailing Address Phone Number Credentials Petition Type Experience Miscellaneous Hecht, PE, ASA Ed 926 Lotus Vista Drive #202, Altamonte Springs, FL Phone/Fax 407-Accredited Senior Tangible Personal Property Appraiser/American Society of Appraisers Mr. Hecht is currently under contract with Sumter County which contract will be on the agenda for renewal. Last Name First Name Mailing Address Phone Number Credentials Petition Type Experience Miscellaneous Holman, MAI, CCIM Carolyn 3208 W. Fountain Blvd., Tampa, FL State Certified General Appraiser; MAI/The Appraisal Institute; CCIM/CCIM Institute Tangible Personal Property & Valuation Pinellas Co 2003, 2004, ; Hillsborough Co present Ms. Holman is qualified to serve in both the TPP and valuation categories.

10 Last Name First Name Mailing Address Phone Number Credentials Petition Type Experience Miscellaneous Rape, MAI Rick Tropical Realty Appraisal Services, McGlamery Road, Odessa,FL State Certified General Appraiser; MAI/The Appraisal Institute Valuation Hillsborough Co 1991-Mr.Rape has served as an 2012; Pasco Co alternate Special Magistrate 2012; Hernando Co since His contract , expired at the end of ; Sarasota Co and is therefore reapplying ; Pinellas He is qualified to serve in both Co ; the TPP and valuation SantaRosa Co 2009, categories ; Polk Co ; Manatee Co Robinson, MAI, CCIM John 204 S. Dillard Streeet, Winter Garden, FL x101 FAX State Certified Tangible Personal Property & General Appraiser; Valuation MAI/The Appraisal Institute; CCIM/CCIM Institute Orange Co 1998, 1999, , ; Hernando Co 2012; Hillsborough Co ; Pinellas Co ; Brevard Co Mr. Robinson is qualified to serve in both the TPP and valuation categories.

11 Last Name First Name Mailing Address Phone Number Credentials Petition Type Experience Miscellaneous Sutte, CRE, MAI, SRA Robert 2433 Lee Road, Winter Park, FL FAX State Certified General Appraiser; MAI, SRA/The Appraisal Institute; Counselors of Real Estate Tangible Personal Property & Valuation Brevard Co , ; Citrus Co ; Escambia Co 2002/ ; Orange Co , , ; Santa Rosa Co 2002, 2006, 2007, 2010; Walton Co ; Okaloosa Co ; Seminole Co 2013 Mr. Sutte is qualified to serve in both the TPP and valuation categories. Last Name First Name Mailing Address Phone Number Credentials Petition Type Experience Babcock, MAI Robert 1010 Executive Center Dr., Ste x , Orlando, FL FAX State Certified General Appraiser; MAI/The Appraisal Institute Valuation Orange Co ; Brevard Co ; Volusia Co ; Osceola Co ; Pinellas Co ; Hillsborough Co ; Polk Co ; Seminole Co

12 Last Name First Name Mailing Address Phone Number Credentials Petition Type Experience Miscellaneous Barfield Edwin R Executive Center Dr., Ste 142, Orlando, FL FAX State Certified General Appraiser; Candidate - Appraisal Institute Valuation Orange Co ; Osceola Co Behm, MS, MAI, CCIM Jim 408 Ololu Drive, Winter Park, FL State Certified General Appraiser; MAI/The Appraisal Institute; CCIM/ CCIM Institute Valuation Seminole Co ; Pinellas Co ; Hillsborough Co ; Polk Co Bonanno Reginald Geraci Road, Lutz, FL FAX State Certified Residential Appraiser Valuation Hillsborough Co , 2012; Pinellas Co ; Manatee Co 2011 Gibson, SRA Katherine (Kathy) 136 E. Reehill St., Lecanto, FL State Certified Residential Appraiser; Appraisal Institute Designation since 1988 Valuation Brevard Co 2008, 2011; Alachua Co 2008; Pinellas Co ; Citrus Co 2007, 2012; Duval Co 19 yrs. Jamir, MAI, CCIM Stephen 2624 S. Dundee St., Tampa, FL FAX State Certified Valuation General Appraiser; MAI/The Appraisal Institute; CCIM/CCIM Institute Hillsborough Co Provides appraisal/appraisal 2004, , review servies to FDOT, 2012; Citrus Co SWFWMD, Hillsborough Co 2012 and other agencies as requested.

13 Last Name First Name Mailing Address Phone Number Credentials Petition Type Experience Miscellaneous Smith, MAI Camille 1010 Executive Center Dr., Ste 132, Orlando, FL x101 State Certified General Appraiser; MAI/The Appraisal Institute Valuation Orange Co ; Brevard Co ; Volusia Co ; Osceola Co , 2009; Indian River Co 2003; Pinellas Co ; Hillsborough Co ; Polk Co ; Seminole Co Steeves Richard 2431 Greenacre Rd, Apopka, FL FAX State Certified General Appraiser Valuation Orange Co ; Volusia Co Attorney - Exemption/Classification Tangible Personal Property ONLY Tangible Personal Property AND Valuation Valuation ONLY MAI - Member Appraisal Institute CCIM - Certified Commercial Investment Member CRE - Counselor of Real Estate

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128 DENISE A. DYMOND LYN 307 N. Apopka Ave. Inverness, Florida (352) , EDUCATION: University of Florida, Gainesville, Florida J.D., July 1997 Honors, Spring 1995, High Honors, Spring & Summer, 1997 Teaching Assistant, Appellate Advocacy, Spring 1996 Teaching Assistant, Legal Research & Writing, Fall 1996 Research Assistant for Professors Henry Whinyk and Leanne Pflaum Small Group Advisor, Fall 1995, Spring 1996 Troy State University, Troy, Alabama B.S. Accounting, Business Administration, 1993 Cumulative GPA: 3.7, Magna Cum Laude President's list, 4 Quarters, Dean's list, 2 Quarters EMPLOYMENT HISTORY: Denise A. Lyn, P.A., Inverness, Florida Solo Practitioner, March 2001 Present Representative clients: Town of Astatula, City of Dunnellon, Hernando County Value Adjustment Board, Lake County Value Adjustment Board, Citrus County Value Adjustment Board, Homosassa Special Water District, Floral City Water Association, City of Inverness, Florida, Crystal River Community Redevelopment Agency, Citrus County Property Appraiser Brannen, Stillwell & Perrin, P.A., Inverness, Florida Associate Attorney, August March 2001 Donnelly & Gross, Gainesville, Florida Labor & Employment law firm, Law Clerk, June August 1997 Century 21, Island View Realty, Inc., Navarre, Florida Realtor, October 1992-October 1994 Bill Pullum Realty Inc., Navarre, Florida Realtor, October United States Air Force October , Air Force Commendation Medal, 1990 PROFESSIONAL DESIGNATIONS & ORGANIZATIONS Florida Bar Board of Governors, Florida Bar Board of Governors, Young Lawyer s Division, 2000 to th Circuit Unlicensed Practice of Law Committee, Chair, Florida Bar Unbundled Legal Services Committee, 2002 Citrus-Hernando Inn of Court, Secretary-Treasurer, , 2009-present Citrus County Bar Assn., Past President, , Treasurer, Rotary Club of Inverness, Present Leadership Citrus, 2002 Teen Court Judge, Present Boys & Girls Club of Citrus County, Director, Altrusa International of Citrus County, American Legion, Post 155, Crystal River, Florida

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130 DECISION OF THE VALUE ADJUSTMENT BOARD DR-485XC EXEMPTION, CLASSIFICATION, OR N. 12/09 ASSESSMENT DIFFERENCE TRANSFER PETITION Rule 12D Florida Administrative Code The actions below were taken on your petition in the County of Lake. These actions are a recommendation only, not final These actions are a final decision of the VAB If you are not satisfied after you are notified of the final decision of the VAB, you have the right to file a lawsuit in circuit court to further contest your assessment (sections (8)(k), , (2), and , F.S. Petition # L Parcel ID , et al. Petitioner name Boyd Whigham, Trustee The petitioner is: taxpayer of record taxpayer s agent other, explain: Address 3275 Highway 30 Clayton, AL Decision Summary Denied your petition Granted your petition Granted your petition in part Value Before Board Action Value presented by property appraiser Lines 1 and 4 must be completed Rule 12D-9.025(10), F.A.C. After Board Action 1. Market value, required $1,196,479 $1,196, Assessed or classified use value,* if applicable $1,196,479 $1,196, Exempt value,* enter 0 if none $0 $0 4. Taxable value,* required $1,196,479 $1,196,479 All values entered should be county taxable values. School and other taxing authority values may differ (section (7)(d), F.S.). Exemption, Classification, or Assessment Difference Transfer Homestead Widowed Blind Totally and permanently disabled veteran Low-income senior Disabled Disabled veteran Use classification, specify Agricultural Parent/grandparent assessment reduction Use exemption, specify Transfer of homestead assessment difference Other, specify Reasons for Decision (Fill-in fields will expand as needed.) Findings of Fact This petition presents an agricultural classification qualification issue. Petitioner, Boyd-Davis Trust #2, owns eight (8) parcels of property identified by eight distinct parcel identification numbers and alternate key numbers. Petitioner was represented at the hearing by its Trustee, Boyd Whigham, Esq. In addition, Daniel Lord and Rein Rutzebeck testified on behalf of Petitioner. Mr. Whigham explained five of the parcels have had agricultural classification in the past but that three have not. At the beginning of the hearing, Mr. Whigham provided signed copies of the 2011 automatic renewal cards. Mr. Whigham explained that the business matters relating to Petitioner's property have mostly been handled by Mr. Bob Davis, until his death, and Dempsey Boyd until recently. Mr. Whigham has now assumed those responsibilities and learned that the 2011 renewal cards had not been returned. Mr. Whigham has been familiarizing himself with Petitioner's operations and has been sorting through documents and papers. Mr. Whigham is realizing all business matters may not have been taken care of as they should have been. Regardless, he believes the properties are entitled to an agricultural classification as they have been in the past. Mr. Whigam explained he has retained Mr. Lord to oversee the grove and has refocused Mr. Rutzebeck. Mr. Whigam explained Petitioner was putting together a plan for the future agricultural use of the properties. Mr. Rutzebeck testified for Petitioner. Mr. Rutzebeck has cared for the properties since He described, in detail, the various parcels and recounted the historical uses. He described approximately 20 acres of parcel being a "good grove" and described the remaining parcels as having "basically burnt grapefruit" or "old burnt orange trees" mixed with some unutilized pecan trees. He also described approximately 30 acres that were previously used for cattle grazing on parcel and explained that two cows had died from Lantana ingestion. He stated the properties have not been used for pasture since early 2011 when he grazed the two cows that died. Mr. Rutzebeck continued describing the acres of parcels and that follow alongside the orchard. He stated these parcels have recently been disced and he is going to plat oats thereon in November He stated that following the oat production he will prepare the fields for hay

131 production and thereafter the fields will remain hay fields. Over the last several years he occasionally mowed the properties, disced them and applied herbicide. He also stated that from time to time he would package up the fruit and would arrange to sell the fruit. He explained the plan initially was to sell the properties but when it became apparent that authorities would not allow this property, which is part of the Green Swamp, to be sold, they gave up the sale idea and began looking at a way to make the property profitable. Mr. Daniel Lord also spoke on behalf of Petitioner. Mr. Lord became involved with the property in approximately March or April of 2011 and therefore could not speak to the conditions of the property on January 1, He stated he was now planning to rejuvenate the grove by resetting some trees and perhaps putting in a well for irrigation. He stated the grove is beginning to come back but that it was going to take some time to recover. He is actively caring for and maintaining the grove on parcels & Peter Peebles and Glenn Hubbard appeared for the Property Appraiser's office. Mr. Hubbard explained the Property Appraiser's office removed the agricultural classification from the properties because Petitioner did not return the automatic renewal cards and did not make application for 2011 classification. The Office assumes in such a case that the property owner has discontinued the agricultural use until such time as the owner makes a new application. Mr. Hubbard was contacted by Mr. Whigham in September of 2011 inquiring about the agricultural classification status. Mr. Hubbard explained the Property Appraiser's position when the renewal cards have not been returned. Petitioner did not file a new application for 2011 for the five parcels. Because of Mr. Whigham's inquiry, Mr. Hubbard made a site inspection on September 20, He took photographs and introduced them into record herein. Mr. Hubbard's testimony and the photographs depict and describe an abandoned or burnt out citrus grove and overgrown pasture land. Mr. Peebles explained that the properties that were previously classified were all classified for citrus production. Mr. Hubbard stressed that no application had been filed and therefore agricultural classification could not be granted. The evidence shows five parcels of property that may have previously been in citrus production; both oranges and grapefruit. At some point, the groves suffered damage due to weather or other forces. At January 1, 2011, what remains of the groves may have produced minimal fruit not as a result of care or maintenance but just what occurred naturally. Admittedly, the grove has received little or no care until after January 1, 2011 when Mr. Lord was brought on board in April, Other than the remaining citrus trees, little else occurred on the parcels for several years. The property was clearly not managed for a number of years. This occurred for many reasons, not the least of which was the death of the only local principal owner and the absence of the other owners. Mr. Whigham has now taken the reigns and appears to be righting the situation by bringing in Mr. Lord and refocusing Mr. Rutzebeck. Unfortunately, this attention was applied too late in 2011 to be considered for the 2011 tax year. As to the late/non-filing, Mr. Whigham offered no explanation for the late filing or lack of filing for 2011 except that the renewal cards were filed away without having been given the attention they deserve. Such explanation cannot rise to the level required to excuse the late filing. This, of course, assumes the late filing of the renewal card can be considered a "filing" in the first instance. But regardless what occurred with the green cards, the evidence of lack of agricultural activity would have prevented the classification anyway. Actually, the property probably received the classification for a few years where the agricultural activity would not have supported such. Conclusions of Law The test for qualification for the agricultural classification is whether the use is an actual, bona fide commercial agricultural use. In order to qualify for an agricultural classification, real property must be used primarily for bona fide agricultural purposes, which means good-faith commercial agricultural use of land (3)(b), Fla. Stat. Case law is clear that use is the guidepost in determining entitlement to an agricultural classification. See Gianolio v. Markham, 564 So. 2d 1134 (Fla. 4th DCA 1990), citing Straughn v. Tuck, 354 So. 2d 360 (Fla. 1977). The determination of whether land is entitled to an agricultural classification is based on the particular facts and circumstances unique to each property and is, therefore, decided on a case-by case basis. Schultz v. Love PGI Partners, LP, 731 So. 2d 1270, (Fla. 1999). In summary, no sole criterion determines whether a property qualifies for an agricultural classification. No one factor is a basis for the ultimate determination, yet each factor is an element for consideration. This myriad of

132 data, facts, and circumstances determine whether the totality of the circumstances constitutes an actual bona fide, commercial agricultural classification. These cases are particularly fact-intensive. Any applicant, who is otherwise qualified to receive the exemption but fails to file an application by March 1, may be entitled to such exemption where the applicant demonstrates particular extenuating circumstances warranting the granting of the exemption pursuant to Section (8), Florida Statutes. The key issue in this Petition is whether Petitioner has demonstrated such extenuating circumstances warranting the granting of the exemption. Petitioner has not shown extenuating circumstances that may have excused a late filing. Additionally, Petitioner has not shown that the late filing of an automatic renewal card can substitute for Petitioner filing an application, albeit a late filing. Furthermore, considering the findings of fact recited above, despite Petitioner's best efforts, the facts do not support a conclusion that any of the parcels were being used for a bona fide commercial agricultural purpose on January 1, Petitioner indeed appears to be making strides toward the proper management of the parcels for a citrus grove and a hay field; such was not evident as of January 1, It is for all of the above reasons that this petition is denied. Recommended Decision of Special Magistrate Finding and conclusions above are recommendations. Denise A. Dymond Lyn December 6, 2011 Signature, special magistrate Print name Date Courtney Vincent Signature, VAB clerk or special representative Print name Date If this is a recommended decision, the board will consider the recommended decision on at AM PM Address If the line above is blank, please call (352) or visit our web site at Final Decision of the Value Adjustment Board Signature, chair, value adjustment board Print name Date of decision Signature, VAB clerk or representative Print name Date mailed to parties

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