CopyCited 1 times | Published | Florida 4th District Court of Appeal | 2017 WL 362555, 2017 Fla. App. LEXIS 765
...ing activities on its face. Accordingly, the McLendons’ property qualifies for an agricultural tax exemption for the part of their parcel used for aviculture. Reversed and remanded. Ciklin, C.J., concurs specially with opinion. MAY, J., concurs. . Section 194.035(1), Florida Statutes (2013) provides that “the board shall appoint special magistrates for the purpose of taking testimony and making recommendations to the board, which recommendations the board may act upon without further hearing.” ....
CopyPublished | District Court of Appeal of Florida | 14 Fla. L. Weekly 2260, 1989 Fla. App. LEXIS 5247, 1989 WL 110949
...In the context of a challenge to property tax assessments, defendant below petitions for relief from certain orders of the trial court compelling discovery against him. Petitioner was appointed by the Dade County Property Appraisal Adjustment Board (the Board), under section 194.035 Florida Statutes (1987), to act as a special master in the hearing of tax assessment challenges....
CopyAgo (Fla. Att'y Gen. 1996).
Published | Florida Attorney General Reports
...uthority to exercise some portion of the sovereign power, either in making, executing, or administering the laws." 2 Thus, it is the delegation of any part of the authority of the sovereign that distinguishes an officer from an employee. Pursuant to section 194.035 (1), Florida Statutes: "The board is authorized to appoint special masters for the purpose of taking testimony and making recommendations to the board, which recommendations the board may act upon without further hearing....
...Special masters for value adjustment boards have been determined to be quasi-judicial officers. In Rodriguez v. Tax Adjustment Experts of Florida, Inc ., 3 a taxpayer brought an action against the Dade County Property Appraisal Adjustment Board under section 194.035 , Florida Statutes (1987), to challenge the qualifications of the special master to hear tax assessment challenges....
...a quasi-judicial officer 4 who enjoyed judicial immunity for his actions and was, therefore, immune from suit. 5 Based on this determination of quasi-judicial status and judicial immunity, it is my opinion that a special master appointed pursuant to section 194.035 , Florida Statutes, is an officer for purposes of Article II , section 5 (a), Florida Constitution....
CopyPublished | United States Bankruptcy Court, M.D. Florida | 1991 Bankr. LEXIS 1583, 1991 WL 229809
...The appraiser files this notice with the clerk of the property appraisal adjustment board, 1 and this notice constitutes an appeal by the applicant to the board. Id. The adjustment board may appoint a special master to take testimony and make recommendations to the board. Fla.Stat. Ann. § 194.035 (1991)....
CopyAgo (Fla. Att'y Gen. 2008).
Published | Florida Attorney General Reports
...magistrates hired to hear value adjustment board petitions? In counties with a population of more than 75,000, the county's value adjustment board is required to appoint special magistrates to take testimony and make recommendations to the board. 1 Section 194.035 , Florida Statutes, as amended by Chapter 2008-197 , Laws of Florida, directs the Florida Department of Revenue to provide and conduct training for special magistrates at least once each state fiscal year in at least five locations throughout the state....
...Absent a meeting of two or more members of a board or commission at which matters upon which foreseeable action will be taken are discussed, the orientation sessions held by local governments would not be subject to section
286.011 , Florida Statutes. In the legislative history attendant to the 2008 changes to section
194.035 , Florida Statutes, reference is made to Auditor General's Report Number 2006-007 evaluating the performance of fourteen county value adjustment boards....
...ard petitions. However, nothing would preclude a county from allowing the public to attend such orientations in order to enhance the knowledge of citizens who appear before value adjustment boards. Sincerely, Bill McCollum Attorney General BM/tals 1 Section 194.035 (1), Fla. Stat. 2 See s. 5, Ch. 2008-197 , Laws of Fla., amending s. 194.035 , Fla....
CopyPublished | Florida 1st District Court of Appeal
...happened here; and nor do we—but the historical perspective is
helpful in understanding the evolution of the governing laws.
9
the special magistrate must be a lawyer admitted to the Florida
Bar for at least five years. § 194.035(1), Fla....
...are
experienced attorneys with specialized training and
qualifications. Their role “is to conduct hearings, take testimony
15
and make recommendations to the board regarding petitions filed
before the board.” 16 § 194.035, Fla....
...Stat.
14Legal counsel “should avoid conflicts of interest or the
appearance of a conflict of interest in their representation.” Fla.
Admin. Code R. 12D-9.008(5).
15 Counties with populations over 75,000 must have special
magistrates, who are optional in counties with lesser populations.
§ 194.035(1), Fla....
...osed conclusions
of law, and the reasons for upholding or overturning the
determination of the property appraiser or tax collector, also see
Rule 12D-9.030, F.A.C.” Fla. Admin. Code R. 12D-9.011(1)(a)-(d)
(2019).
17 Id. R. 12D-9.010(4); See § 194.035, Fla....
...12D-
9.007(12).
Formal adjudication process. The adjudication process used
by value adjustment boards has every safeguard of due process
necessary for a quasi-judicial body and more: notice, the
opportunity to be heard directly or through legal counsel (or other
18 § 194.035(1), Fla....
...As an alternative, the special magistrate may be “a
member of The Florida Bar with at least three years of experience
in ad valorem taxation and who has completed board training
provided by the department including the examination[.]” Id. R.
12D-9.010(4)(d)(1).
19 § 194.035(1), Fla....
CopyAgo (Fla. Att'y Gen. 2000).
Published | Florida Attorney General Reports
Adjustment Board to conduct hearings under section
194.035, Florida Statutes, authorized to administer
CopyAgo (Fla. Att'y Gen. 2011).
Published | Florida Attorney General Reports
...ntially the following questions: 1. Is an appointed member of the Board of Trustees of the Miami-Dade County Vizcaya Museum and Gardens Trust an appointed official or employee of the county or of a taxing jurisdiction or of the state for purposes of section 194.035 (1), Florida Statutes? 2....
...e constitutional dual office-holding prohibition contained in section 5 (a), Article II , Florida Constitution? In sum: 1. Members of the Board of Trustees of the Vizcaya Museum and Gardens Trust are appointed officials of the county for purposes of section 194.035 (1), Florida Statutes....
...2 Thus, you ask whether a member of the Miami-Dade County Vizcaya Museum and Gardens Trust is an officer for purposes of the constitutional dual office-holding prohibition such that Mr. Cole is precluded from simultaneously serving in both offices. Further, section 194.035 (1), Florida Statutes, contains a broader prohibition directed specifically to value adjustment board proceedings which would preclude an appointed or elected official or employee of the county from serving as a special magistrate. Mr. Cole's concern is that he may fall within the scope of one or both of these prohibitions which would preclude his serving as a special magistrate. Question One — section 194.035 (1), Florida Statutes The Vizcaya Museum and Gardens Trust (the trust) was created by a Miami-Dade County ordinance as an agency and instrumentality of the county....
...16 The budget for the Vizcaya Museum and Gardens is to be prepared annually by the trust on "official county budget forms" and submitted directly to the county manager. 17 Supplemental budget requests may be submitted to the County Commission and, if approved, constitute amendments to the official county budget. 18 Section 194.035 , Florida Statutes, authorizes value adjustment boards to appoint special magistrates to take testimony and make recommendations to the board. Section 194.035 (1), Florida Statutes, provides that: "In counties having a population of more than 75,000, the (value adjustment) board shall appoint special magistrates for the purpose of taking testimony and making recommendations to the board, which recommendations the board may act upon without further hearing....
...nty but shall be selected from a list of those qualified individuals who are willing to serve as special magistrates. Employees and elected or appointed officials of a taxing jurisdiction or of the state may not serve as special magistrates." (e.s.) Section 194.035 , Florida Statutes, does not contain a definition of the term "official" for purposes of the prohibition....
...powers." 23 Thus, an official would appear to be a person who holds an elected or appointed office or position and is invested with some of the government's sovereign powers. As is clear from the plain language of the statute, 24 the prohibition in section 194.035 (1), Florida Statutes, is more broadly encompassing than the dual office-holding prohibition of the Florida Constitution 25 which does not include employees or officers of special districts within its scope. 26 Section 194.035 (1), Florida Statutes, clearly covers not only appointed and elected officials but employees of counties, the state and other taxing jurisdictions within the scope of the prohibition against service as a special magistrate....
...by the county "to the same extent that Miami-Dade employees and agents have such protection." 34 Board members are subject to "removal from office" 35 and exercise certain limited executive, legislative and administrative powers. As it appears that section 194.035 (1), Florida Statutes, is to be read broadly to capture officials and employees who may not be subject to Article II , section 5 (a), Florida Constitution, and in consideration of the duties and responsibilities of the board, it is my opinion that members of the board are appointed officials of the county for purposes of section 194.035 (1), Florida Statutes, and would be precluded from service as special magistrates....
...Cole from holding the office of special magistrate while simultaneously serving as a member of the board of the Vizcaya Museum and Gardens Trust, no response to your second question will be forthcoming. Sincerely, Pam Bondi Attorney General PB/tgh 1 Pursuant to s. 194.035 (1), Fla....
CopyPublished | Florida 1st District Court of Appeal
...aiser's motion for summary judgment, ruling that "it is clear the actions of the VAB were not authorized by statute." Property owners who are dissatisfied with the appraised value of their properties may petition the VAB to adjust those assessments. Section 194.035(1), Florida Statutes (2007), provides in part: In counties having a population of more than 75,000, the board shall appoint special magistrates for the purpose of taking testimony and making recommendations to the board, which recommendations the board may act upon without further hearing....
...The clear meaning of this statute is that the legislature has relieved the VAB, in counties having more than 75,000 people, of the task of conducting evidentiary hearings and has assigned that task to special magistrates who have specialized real estate appraisal experience as specified further in the statute. § 194.035(1), Fla....
...The intent of the legislature is determined by looking to the actual language of the statute. Id., (citing White v. Pepsico, Inc.,
568 So.2d 886, 889 (Fla.1990)). The primary and preferred method of construction is the plain meaning of the language at issue. Section
194.035, Florida Statutes, requires counties with populations over 75,000 to appoint special magistrates for the purpose of taking testimony and making recommendations to the board....
CopyPublished | Florida 1st District Court of Appeal | 2009 Fla. App. LEXIS 20522
...s motion for summary judgment, ruling that “it is clear the actions of the VAB were not authorized by statute.” Property owners who are dissatisfied with the appraised value of their properties may petition the VAB to adjust those assessments. Section 194.035(1), Florida Statutes (2007), provides in part: In counties having a population of more than 75,000, the board shall appoint special magistrates for the purpose of taking testimony and making recommendations to the board, which recommendations the board may act upon without further hearing....
...The clear meaning of this statute is that the legislature has relieved the VAB, in counties having more than 75,000 people, of the task of conducting evidentiary hearings and has assigned that task to special magistrates who have specialized real estate appraisal experience as specified further in the statute. § 194.035(1), Fla....
CopyAgo (Fla. Att'y Gen. 2005).
Published | Florida Attorney General Reports
...2 Every "office," as that term is used in the constitution, implies an authority to exercise some portion of the sovereign power, either in making, executing, or administering the laws. 3 Thus, it is the delegation of any part of the authority of the sovereign that distinguishes an officer from an employee. Section 194.035 (1), Florida Statutes, provides in part: "[T]he board shall appoint special magistrates for the purpose of taking testimony and making recommendations to the board, which recommendations the board may act upon without further hearing....
...s have determined that special masters for value adjustment boards are quasi-judicial officers. In Rodriguez v. Tax Adjustment Experts of Florida, Inc., 4 a taxpayer brought an action against the Dade County Property Appraisal Adjustment Board under section 194.035 , Florida Statutes (1987), to challenge the qualifications of the special master to hear tax assessment challenges....
...fficer 5 who was entitled to judicial immunity for his actions and was, therefore, immune from suit. 6 Based on this determination of quasi-judicial status and judicial immunity, this office has determined that a special master appointed pursuant to section 194.035 , Florida Statutes, is an officer for purposes of Article II , section 5 (a), Florida Constitution....
CopyAgo (Fla. Att'y Gen. 2010).
Published | Florida Attorney General Reports
