2016
SPECIAL MAGISTRATE APPLICATION
VALUE ADJUSTMENT BOARd
PALM BEACH COUNTY
Please type or print. If more space is needed, attach additional sheets.
Application for:☐Attorney Special Magistrate
☐Appraiser Special Magistrate for…
☐Real Property and/or☐Tangible Personal Property
A P P L I C A N T I N F O R M A T I O N
Name:
Home Address:
Mailing Address:
Business or Employer Name:
Business or Employer Address:
Phone: Home/ Business/ Cell/
Email:
D O C U M E N T A T I O N R E Q U I R E D
Pursuant to section 194.035, F.S., qualifications will be verified prior to consideration of this application
Applicants must include:
- A current resume
- Copy of license referenced below.
- Documentation of membership in professional organizations listed in item #6.
- A writing sample, such as an opinion letter or other business-related documentthat contains at least one page of original material. If you have previously served as a VAB special magistrate, please submit one of your recommended decisions as your sample. Do not submit a copy of an appraisal as a writing sample.
- Prior to your first scheduled hearing date, the certificate that you completed the Florida Department of Revenue (DOR) training for the current year. The training is required under section 194.035, F.S., and may be accessed through the DOR website at
L I C E N SE
Attorney Special Magistrate Applicant: FLBar Number:
Date Admitted in FL:
Appraiser Special Magistrate Applicant: FLResidential Appraiser License #: Valid through:
FLGeneral Appraiser License #:Valid through:
Nationally Recognized Appraiser’s Organization (For TPP Special Magistrates):
Membership #: Valid through:
Name of Organization:
E X P E R I E N C E
1.Attorney Special Magistrate Applicant:
Number of years of experience in the area of ad valorem taxation:
Appraiser Special Magistrate Applicant:
Numbers of years of experience in the area of real property valuation:
Number of years of experience in the area of tangible property valuation:
2.Which days of the week are you available to serve? :
3.If you have previously served as a VAB special magistrate, please list the county or counties and identify the year(s) served (i.e., 2013, 2014, etc.)
4.Have you ever been dismissed or terminated from a VAB special magistrate appointment? ☐No ☐ Yes
(If yes, give reason)
5.Provide the name and email address of at least two individuals who can attest to your years of experience in ad valorem taxation, ortangible personal property or real property appraisals, as applicable (do not list a VAB employee).
6.List each organization, recognized by the real property or personal property appraisal industry or the professionals in that field, in which you are currently a designated member:
ORGANIZATION / DESIGNATION / DATE / MEMBER #7.List the requirements, including experience and education, necessary to obtain each designation listed above:
8.Have you ever been disbarred, suspended, expelled,or received any other disciplinary action from a professional or trade organization, or from the State of Florida? ☐ No ☐ Yes (if yes, give reason)
9.Area of professional expertise:
PROPERTY TYPE / PROPERTY TYPE☐ Residential (under $1million) / ☐ Commercial (under $10 million)
☐ Residential (over $1 million) / ☐ Commercial (over $10 million)
☐ Condominiums (1-4 units) / ☐ Tangible Personal Property
☐ Condominiums (5+ units) / ☐ Other (please specify)
10.For each area of expertise checked under item #9 above, please list three (3) recent properties that you appraised (attach additional page if necessary).
DATE / Property Address/DescriptionCompany Name/Location / Value Range / Type of Property
11.During the past twelve (12) months, have you performed an appraisal for any of the following? If yes, list approximate total of fees charged.
Palm Beach County Property Appraiser ☐ Yes☐ No $
Palm Beach County Board of County Commissioners ☐ Yes ☐ No $
Palm Beach County School District ☐ Yes☐ No $
12.List any personal or business relationship you have ever had with any officer or employee of the Palm Beach County Property Appraiser, Palm Beach County Clerk & Comptroller, Palm Beach County Board of County Commissioners, Palm Beach County School Board (other than a teacher or staff), or the Palm Beach County VAB:
13.List any of your memberships, appointments or affiliations from which a possible conflict of interest or appearance of a conflict of interest could arise that might affect your ability to conduct a fair VAB hearing.
14.Describe your computer experience and list specific programs you are proficient in:
LAW & RULES OF PROCEDURE
VAB special magistrates are required to conduct all hearings according to VAB law and rules of procedure. Please answer the following procedural questions:
15.At the hearing, petitioner objects to certain evidence the property appraiser representative (PAO) tries to present because petitioner has not previously seen the evidence. What do you do? (include the inquiries you must make to the parties and the remedies available depending on the parties' answers) [Rules 12D-9.020, and 12D-9.025, F.A.C.]
16.At the hearing, PAO objects to certain evidence the petitioner tries to present because PAO has not previously seen the evidence. What do you do? (include the inquiries you must make to the parties and the remedies available depending on the parties' answers) [Rules 12D-9.020, and 12D-9.025, F.A.C.]
17.What is the standard of proof that applies in all VAB hearings? [Rules 12D-9.025(3), and 12D-9.027(5), F.A.C.]
18.ATTORNEY special magistrates only: What is the first determination that must be made in an exemption hearing? [Rule 12D-9.027(4), F.A.C.]
19.APPRAISER special magistrates only: What is the presumption of correctness and how does it apply to the hearing? [Rules 12D-9.024(7), and 12D-9.027(2), F.A.C.]
20.APPRAISER special magistrates only: What is the difference between a remand and a postponement? [Rules 12D-9.025(6), and 12D-9.029, F.A.C.]"
21.Carefully review the attached page entitled “IMPORTANT INFORMATION.”
C E R T I F I C A T I O N
I hereby certify that the above answers and any document furnished by me are true and correct. I also certify that I have read and understand the entire content of this application package, including but not limited to the attached page entitled “IMPORTANT INFORMATION”, and accept all terms, conditions, and provisions therein. I hereby authorize the VAB to obtain information from other sources to verify any item in this application. If selected, I pledge to follow all legal requirements and mandates in fulfilling my duties as a VAB special magistrate.
Date:
Signature of Applicant
Printed Name of Applicant
IMPORTANT INFORMATION
1. Pursuant to section 194.035, Florida Statutes, a person may not serve as a VAB special magistrate if he or she is an elected or appointed official or an employee of a county, taxing jurisdiction, or the State. The Florida Constitution prohibits any person from holding at the same time more than one office of the State and the counties and municipalities therein. During a tax year in which a special magistrate serves, he or she may not represent any party before the VAB in any administrative review of property taxes.
2. RULE 12D-10.003(3), F.A.C.
Every decision a VAB special magistrate writes must contain specific and detailed findings of fact which shall include both ultimate findings of fact and basic and underlying findings of fact. Each basic and underlying finding must be properly annotated to its supporting evidence. For purposes of these rules, the following are defined to mean:
(a)An ultimate finding is a determination of fact. An ultimate finding is usually expressed in the language of the statutory standard and must be supported by and flow rationally from adequate basic and underlying findings.
(b)Basic and underlying findings are those findings on which the ultimate findings rest and which are supported by evidence. Basic and underlying findings are more detailed than the ultimate findings but less detailed than a summary of the evidence.
(c)Reasons are those clearly stated grounds upon which the board or property appraiser acted. (Italics added)
[Recommended decisions will be audited by VAB staff and legal counsel to ensure compliance. If a recommended decision needs to be revised in order to comply with the above Rule and any other applicable law, the special magistrate shall complete the necessary revision promptly and without additional compensation.]
3. Meeting the qualifications of, or past service as, a VAB special magistrate does not guarantee appointment. The VAB reserves the right to select special magistrates based on the need to comply with recent significant legal changes in the VAB process in a knowledgeable, diligent, professional, and efficient manner that best serves the taxpayers and citizens of Palm Beach County. SPECIAL MAGISTRATES MUST KNOW THE CURRENT VAB RULES. In addition to the mandatory DOR online VAB Training, applicants must review Rule 12D-9, F.A.C., with emphasis on areas such as the presumption of correctness, evidence, and sequence of general procedural steps at a hearing.
4. If you are selected as a special magistrate, you will be required to enter into an Agreement with the Palm Beach County Value Adjustment Board. Failure to sign the Agreement will disqualify you from serving.
5. Selection as a special magistrate does not ensure that you will be scheduled to serve any particular number of days or hear any particular type or number of cases. The Board reserves the right to schedule special magistrates in its absolute discretion, which may result in some special magistrates serving more often than others.
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