Comptroller Main Webpage

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.

File #: VAB-25-011    Version: 1 Name:
Type: VAB Report/Update Status: Discussion Item
File created: 5/23/2025 In control: Value Adjustment Board
On agenda: 6/12/2025 Final action:
Title: REQUEST: Appoint Special Magistrates for tangible personal property valuation hearings.
Attachments: 1. 2025-06-12 Discussion (E-1) Thalwitzer Memorandum TPP SMs, 2. 2025-06-12 Discussion (E-2) TPP SM Supporting Documents
Date Ver.Action ByActionResultAction DetailsMeeting DetailsVideo
No records to display.

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 Tangible Personal Property (TPP) 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 TPP Special Magistrates and determined that the following are qualified to serve for the 2025 tax cycle.

Pamela B. Andrea
Carl Chrappa
Mario de la Guardia
John Robinson
Alex Ruden
Robert Sutte

title

REQUEST:

Appoint Special Magistrates for tangible personal property valuation hearings.

body