Memorandum
DATE: June 5, 2025
TO: Members of the 2025 Value Adjustment Board (VAB)
FROM: Anissa Mercado, VAB Supervisor, Comptroller Clerk of the VAB
SUBJECT: 2025 Attorney Special Magistrate Appointments
BACKGROUND:
In Counties such as Orange, whose population is greater than 75,000, the VAB appoints Special Magistrates, as authorized by Section 194.035, Florida Statutes, to conduct hearings, consider evidence and/or oral testimony and make recommendations to the VAB for final decision.
As required by Florida Statutes and Department of Revenue Rules, VAB Legal Counsel verified the qualifications of all proposed Attorney Special Magistrates and determined that the following are qualified to serve for the 2025 tax cycle.
Asima M. Azam
Matthew Frey
Todd M. Hoepker
David Schmidt
Thomas Tukdarian
Karen Wonsetler
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REQUEST:
Appoint Attorney Special Magistrates for exemption/classification hearings.
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