2022 VALUE ADJUSTMENT BOARD

APPLICANTS FOR SPECIAL MAGISTRATE

 

Opportunities now exist for appraisers and attorneys, who are licensed in the State of Florida and meet the following criteria to serve as Special Magistrate(S) to the 2022 Value Adjustment Board, pursuant to Florida Statute 194.035 and Chapter 12D, Florida Administrative Coe, for the purpose of taking testimony and making recommendations with regard to:

  1. The Special Magistrate must meet the following qualifications
  2. A Special Magistrate must not be an elected or appointed official of the county.
  3. A Special Magistrate must not be an elected or appointed official or employee of a taxing jurisdiction or of the State.
  4. During a tax year in which a Special Magistrate serves, her or she must not represent any part before the board in any administrative review of property taxes.
  5. All Special Magistrates must meet the qualifications specified in Section 194.035, F.S.
  6. A Special Magistrate appointed to hear issues of exemption, classifications, and portability assessment difference transfers shall be a member of the Florida Bar, with no less than five years experience in the area of ad valorem taxation and having received training provided by the department, or with no less than three years of such experience and having completed training provided by the department.
  7. A Special Magistrate appointed to hear issues regarding valuation of real estate shall be a state certified real estate appraiser with not less than five years experience in real property valuation and having received training provided by the department, or with no less than three years of such experience and having completed training provided by the department. A real property valuation Special Magistrate must be certified under Chapter 475, Part II F.S.
  8. A Florida certified residential appraiser appointed by the Value Adjustment Board shall only hear petitions on the just valuation of residential real property of one to four residential units and shall not hear petitions on other types of real property.
  9. A Florida certified general appraiser appointed by the Value Adjustment Board may hear petitions on the just valuation of any type of real property.
  10. A Special Magistrate appointed to hear issues regarding valuation of tangible personal property shall be a designated member of a nationally recognized appraiser’s organization with no less than five years experience in tangible personal property valuation and having received training provided by the department, or with no less than three years of such experience and having completed training provided by the department.
  11. All Special Magistrates shall attend or receive an annual training program provided by the department. Special Magistrates substituting two years of experience must show they have completed the training by taking a written examination provided by the department.  A Special Magistrate must receive or complete any required training prior to holding hearings.
  12. The Value Adjustment Board or Board legal counsel must verify a Special Magistrate’s qualifications before appointing the Special Magistrate.
  13. The selection of a Special Magistrate must be based solely on the experience and qualification of such magistrate, and must not be influenced by any party, or prospective party, to a board proceeding or by an such party with an in interest in the outcome of such proceeding. Special Magistrates must adhere to Rule 12D-9.022 F.AC., relating to disqualification or recusal.

Please note that hearings will take place October, November and December of 2022 and January 2023.  Availability for these dates is necessary for consideration of appointment.

 

Qualified individuals wishing to apply should submit a resume on or before Friday, June 9, 2022, at 4:30 p.m., to:

 

Angelina “Angel” Colonneso

Value Adjust Board

Attn:  Vicki Tessmer

P.O. Box 25400

Bradenton, FL 34205

(941)741-4058

Or

VAB@manateeclerk.com