The Clerk of the Board is responsible for keeping accurate minutes and maintaining Board records for each Board of County Commissioner (BCC) and Value Adjustment Board (VAB) meeting. In addition, every 4 years, the Clerk of the Board office provides staff support to the Charter Review Commission (CRC) appointed by the BCC. Please contact our office if you need an accessible version of documents on this page, and one will be provided.
Selection options are described below:
1. To search BCC records by meeting date and/or a specific term between September 23, 1869 and December 14, 2010, view the 'BCC Meetings' page.
2. To view BCC records by meeting date between January 4, 2011 through September 22, 2016, scroll down to locate the BCC meeting date.
3. To search BCC records by a specific term between October 4, 2016 through Present, select the 'Search Records' tab.
4. To view VAB records by meeting date between June 20, 2013 through August 21, 2018, scroll down to locate the VAB meeting date.
5. To search CRC regular business meeting records by a specific term between February 25, 2019 through Present, select the 'Search Records' tab.
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File #:
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VAB-25-023
Version:
1
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Name:
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Type:
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VAB Report/Update
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Status:
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Discussion Item
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On agenda:
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4/13/2026
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Final action:
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Title:
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REQUEST:
Approval of the amount the taxpayer admits to owing for Petition 2025-00030 satisfies the good faith payment requirement.
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Memorandum
DATE: April 6, 2026
TO: Members of the 2025 Value Adjustment Board (VAB)
FROM: Anissa Mercado, Assistant Manager, Comptroller Clerk of the VAB
SUBJECT: VAB Determination of Good Faith Payment - Petition 2025-00030
BACKGROUND:
Pursuant to section 194.014, Florida Statutes, a petitioner who challenges the denial of a classification or exemption, or the assessment based on an argument that the property was not substantially complete as of January 1, must pay all of the non-ad valorem assessments and the amount of the tax which the taxpayer admits in good faith to be owing, less the applicable discount under s. 197.162, before the taxes become delinquent pursuant to s. 197.333.
If the value adjustment board determines that the amount of the tax that the taxpayer has admitted to be owing pursuant to this paragraph is grossly disproportionate to the amount of the tax found to be due and that the taxpayer’s admission was not made in good faith, the tax collector must collect a penalty at the rate of 10 percent of the deficiency per year from the date the taxes became delinquent pursuant to s. 197.333.
title
REQUEST:
Approval of the amount the taxpayer admits to owing for Petition 2025-00030 satisfies the good faith payment requirement.
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