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Election of Value Adjustment Board Chairman by County Governing Body and Reappointment of Thomas Beisacher as Citizen Member to Value Adjustment Board
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BRIEF OVERVIEW
The Department of Revenue (DOR) has advised that they interpret Florida Statute Section 194.015 and Florida Administrative Code Section 12D-9.004 to direct that the Board of County Commissioners (BOCC) elect the two BOCC Value Adjustment Board (VAB) Members AND elect the Chair to the Value Adjustment Board.
The BOCC should thus elect the VAB Chairperson during Board/Committee Assignments each year. The current commissioners on the Value Adjustment Board are Commissioner John Allocco and Commissioner Steve Champion. Commissioner Champion is the current Value Adjustment Board Chairman.
It is further requested that the BOCC reappoint Thomas Beisacher as the Citizen Member to the Value Adjustment Board. Mr. Beisacher has served as citizen member since July 27, 2010 and meets the qualifications of 12D-9.004(c)(1), F.A.C. as outlined below:
12D-9.004 (c) Composition of the Value Adjustment Board
(c) Two citizen members:
1. One who owns homestead property in the county appointed by the county’s governing body,
2. One who owns a business that occupies commercial space located within the school district appointed by the school board of the county. This person must, during the entire course of service, own a commercial enterprise, occupation, profession, or trade conducted from a commercial space located within the school district and need not be the sole owner.
3. Citizen members must not be:
a. A member or employee of any taxing authority in this state,
b. A person who represents property owners, property appraisers, tax collectors, or taxing authorities in any administrative or judicial review of property taxes.
4. Citizen members shall be appointed in a manner to avoid conflicts of interest or the appearance of conflicts of interest.
FINANCIAL IMPACT
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LEGAL NOTE
The Board is authorized to act in this matter pursuant to Section 194.015, Florida Statutes.
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RECOMMENDATION
It is recommended that the Board elect the Chairman to the Value Adjustment Board from the two currently appointed commissioners and reappointment of Citizen Member Thomas Beisacher.