Memorandum
DATE: June 5, 2026
TO: Members of the 2026 Value Adjustment Board (VAB)
FROM: Anissa Mercado, Assistant Manager, Comptroller Clerk of the Board
SUBJECT: Appointment of VAB Legal Counsel to Serve as the VAB Designee.
PURPOSE:
Announce the appointment of VAB Legal Counsel to serve as the VAB designee.
BACKGROUND:
As per 12D-9.015(14) Florida Administrative Code (F.A.C), the failure to meet the statutory deadline for filing a petition to the board does not prevent consideration of such a petition by the board or special magistrate when the board or board designee determines that the petitioner has demonstrated good cause justifying consideration and that the delay will not, in fact, be harmful to the performance of board functions in the taxing process.
Furthermore, as per 12D-9.019(4) F.A.C, each party may reschedule the hearing a single time for good cause by submitting a written request to the board clerk before the scheduled appearance or as soon as practicable.
As the board designee, VAB Legal Counsel is furnished with the authority to review requests for good cause late-filed petitions and reschedule requests as per Florida Administrative Code.
ACTION REQUESTED:
title
Appointment of VAB Legal Counsel to Serve as the VAB Designee. titlebody