VALUE ADJUSTMENT BOARD INTERGOVERNMENTAL SERVICES DIVISION. BOARD MEMBERS (Present) Lynda Bell, Chairwoman Carlos Curbelo, School Board Hani Jardack

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1 CLERK OF THE BOARD OF COUNTY COMMISSIONERS STEPHEN P. CLARK, METRO DADE GOVERNMENT CENTER N.W. st Street, nd Floor Conference Room Wednesday, :00 a.m. VALUE ADJUSTMENT BOARD INTERGOVERNMENTAL SERVICES DIVISION BOARD MEMBERS (Present) Lynda Bell, Chairwoman Carlos Curbelo, School Board Hani Jardack VAB ATTORNEY Manuel A. Blanco, Esq. COUNTY ATTORNEY'S OFFICE Jorge Martinez-Esteve Assistant County Attorney STAFF Honorable Lazaro Solis, Property Appraiser Robert Alfaro, VAB Manager VAB Staff

2 A G E N D A Page I. Convene the VAB and implement Department of Revenue (DOR) RULES governing VAB organizational meetings II. Discussion of prehearing checklist pursuant to DOR Rule D-.0 III. Authorization and approval of initial certification of the unadjusted Tax Rolls pursuant to F.S.Sec... IV. Approval of VAB Forms for Tax Year V. Approve administrative procedures, filing fees and rescheduling guidelines for the Tax Year VI Employment of Special Magistrates VII Other Business --

3 COMMISSIONER BELL: Good morning, everybody. And thank you. And welcome to the Value Adjustment Board organizational meeting of October,. And we have to convene this meeting, and we have to abide by the Department of Revenue rules governing the VAB organizational meetings. And this is that meeting of the year, the exciting meeting. But, you know, before I get started, since we're in chambers, let's go ahead and do the pledge. Would you join me. (Pledge of Allegiance). COMMISSIONER BELL: Thank you so much. At this time, I'm going to turn it over to Mr. Alfaro and then the attorney for the discussion of the pre-hearing checklist pursuant to Department of Revenue Rules D-000. Thank you. MR. ALFARO: Thank you, Madam Chair. Like I said, we have a quorum. Mr. Manny Blanco, our new attorney, will take over at this point. COMMISSIONER BELL: Thank you.

4 MR. BLANCO: Good morning, Madam Chair. COMMISSIONER BELL: Good morning. MR. BLANCO: Members of the Board, members of the Property Appraiser's Office, Mr. Assistant County Attorney, we have a quorum. As Robert stated, in attendance, it's Mr. Carlos Curbelo on behalf of the School Board; yourself, as the Commissioner, and Mr. Hani Jardack, as a member, citizen member. This is the Annual Value Adjustment Board, as you earlier stated, organizational meeting. At which time we'd like to adopt various resolutions and take certain action that are prescribed by the Department of Revenue under the rules in Chapter D of the administrative code. I am looking at the agenda in your kit, that's in your kit at this moment, and I'm going to follow it for the purposes of this meeting. Under I, there are nine items listed,

5 which are DOR requirements for us to do one by one, with three of them requiring resolutions. These will be items, and. Item No., the first order of business, is the appointment and ratification of me, Manuel Blanco, as attorney for the Value Adjustment Board, for the tax year of through. As you recall, we had a rather lengthy process, which extends for actually more than a year. My contact information is provided in your kits and additional copies may be obtained from Mr. Alfaro, if needed. We will need a resolution ratifying me as counsel, if you may. COMMISSIONER BELL: I'd like to move that at this time. Is there -- actually, let me ask for a motion to ratify the appointment of Manny Blanco as the VAB's legal counsel. It's been properly moved. Is there a second? I can second it. It's been properly moved and seconded.

6 Anybody wish to be recorded no? Seeing none, welcome aboard, Mr. Blanco. MR. BLANCO: Thank you, Madam Chair. Item No., I earlier stated that the members of the Board, which were currently present and the respective contact information are also provided in your kits. Additional copies may also be obtained from Mr. Alfaro. Item No., which will require a resolution. Mr. Robert Alfaro was also present as the designee of the Clerk, the Honorable Harvey Ruvin, for the Value Adjustment Board. His contact information is also in your kits. We will need a resolution for this as well, appointing Mr. Alfaro as designee of the VAB. COMMISSIONER BELL: Is there a motion to approve Mr. Alfaro? It's been properly moved. BOARD MEMBER CURBELO: Second. COMMISSIONER BELL: And seconded. Any discussion? Anybody wish to be

7 recorded no? Thank you very much. Mr. Alfaro, thank you. MR. ALFARO: Thank you. MR. BLANCO: Item No., Chapter D-, D-, Florida Administrative Code containing the uniform rules of procedures for hearings before the adjustment boards, and special magistrates and the associated forms adopted by the DOR are available in Mr. Alfaro's office as well as on the web. COMMISSIONER BELL: Thank you. MR. BLANCO: Item No., the Florida Government in the Sunshine manual must be made available to the public, to special magistrates and to the VAB members and may be obtained in Mr. Alfaro's office as well as on the web. COMMISSIONER BELL: Thank you. MR. BLANCO: Number, the DOR rules D-, as well as the Florida Statutes through are also available in Mr. Alfaro's office as well as on the web. COMMISSIONER BELL: Okay. MR. BLANCO: Number, the next item

8 is to discuss the general information, Florida's property tax system. The respective roles within the system, taxpayer's opportunities to participate in the system and the property taxpayer's rights. Generally, the Florida tax system is an ad valorem tax system, meaning, it's a tax that's levied based on property on the value of property both real and personal. Initially, the property appraiser, in this case Mr. Lazaro Solis, his department makes the original assessment, meaning the values, the property based on fair market value as of January st of the tax year. It then becomes a matter of public record through the TRIM notice procedure, which goes out at the end of August of each year. And I believe that the deadline for the filing for this year was on September th. If the taxpayer disagrees with the TRIM notice and disagrees with the assessment or lack of an exemption, he or she feels, deserves, then he or she can

9 petition the VAB for us to look at their case through hearing process. Our special magistrate, who you have appointed in order to hear these cases, may recommend a reduction or grant an exception -- an exemption, which wasn't granted, if he or she is impressed and satisfied with the evidence presented. If either party is not happy with the decision, the taxpayer or the property appraiser may appeal with the circuit court. Number, it's to adopt or ratify by resolution any filing fees from petitions filed for the tax year, not to exceed $ per parcel. As you know, this has been the fee for many years now and we need a resolution to continue charging a max of $ per parcel. COMMISSIONER BELL: Is there a motion to approve the $ max? It's been properly moved, and I'll second it. Anybody wishing to discuss this item? This is set by state law.

10 MR. BLANCO: That's right. COMMISSIONER BELL: Anyone wish to be recorded no? The item carries. Thank you. MR. BLANCO: Number, Mr. Alfaro has advised me that the tangible personal property of the legal hearings of the tax year should be starting at the end of this year. The real property hearings will not begin until some time next year due to the high volume of petitions, but an effort is being made to expedite these hearings. COMMISSIONER BELL: Thank you. MR. BLANCO: Thank you. The following item, II, must be fully read as regard by the auditor general's report, so I just got to read this, so bear with me. COMMISSIONER BELL: You have to bear with us. These are housekeeping items that we have to do to comply. MR. BLANCO: II, discussion of pre-hearing checklist pursuant to the DOR rule D-.0.

11 Number, the Board is composed as provided by law. Number, the Board legal counsel is appointed as provided by law. Number, the Board legal counsel meets the requirements of Florida Statute Section.0. Number, no Board members represent government entities or taxpayers in any administrative or judicial review of property taxes and no citizen member of the Board are members or employees of taxing authority during their membership on the Board. Number, the organizational meeting was noticed in accordance with Florida Statute Section.0, and is being held in accordance with law. Number, the DOR's rules, procedures and laws for Value Adjustment Boards are being provided per paragraph, -- paragraph,, and above. Number, the DOR's rules, procedures and laws are available on the clerk's web site.

12 Number, the qualifications, training and certification of special magistrates were verified. Number, the selection of special magistrates was based solely on proper experience and qualifications. Neither the property appraiser nor the Petitioner, any Petitioner influence the selection of special magistrates. Number, all procedures and forms of Value Adjustment Board are in compliance with Florida Statute and the Board is otherwise in compliance with Chapter. Number, notice has been given to the Chief Executive Officer of each municipality in Miami-Dade County as provided by Florida Statute.. COMMISSIONER BELL: Thank you. MR. BLANCO: Thank you. COMMISSIONER BELL: Next Item. MR. BLANCO: III is the authorization and approval of the initial certifications for the tax year unadjusted tax roles, pursuant to Florida Statute

13 .. Madam Chair, at this time, Mr. Alfaro's officers will be providing you with the certifications for and adjusted for your signature. COMMISSIONER BELL: Thank you, Mr. Alfaro. MR. ALFARO: No problem. Thank you. MR. BLANCO: Thank you, Madam Chair. Okay, the following item, IV, requires a resolution by the Board ratifying and approving the forms for the tax year. A copy of each form has been provided to all of you in your kits. These forms have been previously approved by the DOR and have been used in previous tax years. We need a resolution to continue using these forms. COMMISSIONER BELL: Sir, is your motion to continue using the forms? BOARD MEMBER CURBELO: So moved. COMMISSIONER BELL: It's been properly moved and it's been properly seconded.

14 Any discussion? Seeing none, the item carries. Thank you. Any opposition? The item carries. MR. BLANCO: Thank you, Madam Chair. The following items in V are items required for the VAB to operate. The details are very lengthy and are available to you on your agendas provided. I'm just going to summarize and read them. These are, A, the implementation of the VAB administrative procedures. B, the authorization for the retention and/or refund of filing fees paid on erroneous or duplicate petitions. Note for these -- for this one, the staff and I recommend that we retain all erroneous duplicate fees in order to offset administrative cost involved in processing them. COMMISSIONER BELL: I'd agree with that. MR. BLANCO: Okay, C, Rescheduling Guidelines. These are reasons for rescheduling, other than the free

15 reschedule that everybody is afforded. And, D, the appeals of decisions rendered by the special magistrates. Note, since, the Board has declined to hear the de novo appeals from any -- from the decisions of special magistrates, either from taxpayers or the property appraiser's office, directing all such appeals to the circuit court, which has original jurisdiction in all matters relating to property taxation. Madam Chair, we need a resolution adopting all these items listed under V. COMMISSIONER BELL: Is there a motion for approval? BOARD MEMBER CURBELO: So moved. COMMISSIONER BELL: It's been properly moved and it's been seconded. Any discussion on this item -- items, plural? Seeing none, is anybody opposed? The item carries. MR. BLANCO: Thank you, Madam Chair. COMMISSIONER BELL: Next item. MR. BLANCO: The following item is

16 VI, is the employment of special magistrates. Okay, A on your agenda is the Board previously adopted the foregoing special magistrate compensation schedule on a continuum schedule, i.e. to be applied in future years until such time as the Board may, in its absolute discretion, determine otherwise. The Board has also retained the power to schedule and/or discharge special magistrates in its absolute discretion with or without cause. The clerk requests the Board to appoint and hire special magistrates to serve for the tax year on the foregoing terms and conditions, including the payment of compensation for such service. The clerk also requests the Board to consider and determine the procedures to be followed in appointing special magistrates for the tax year, including the numbers to be appointed and conduct interviews in the appointment

17 process. Due to the anticipated overlap of hearings into the tax year, the staff further requests that all such appointments be effective during the tax year, to the extent necessary to complete the VAB year in process, i.e. until the next organizational meeting. B is the employment of replacement special magistrates for the tax year. In a memo sent to all the Board members last week, all my predecessor Robert Tischenkel and the staff has informed me that we have a problem with keeping up with hearings since the VAB has lost at least three magistrates, myself included, and we need to replace them in order to continue to expedite the hearings for. We are recommending that three property magistrates, which applied for, qualified for and/or interviewed for the tax year, but were not selected, be appointed for the remainder of the tax year. These shall be -- these shall

18 help alleviate the absence of the other magistrates. All three of these magistrates have served in the past and have had no issues whatsoever and will not require any additional training, which is a plus. COMMISSIONER BELL: I appreciate that. And I think in light of efficiency and being expeditious, I think that was wise. Do you need a motion for that? MR. BLANCO: Yes, we should get a resolution for that, Madam Chair. COMMISSIONER BELL: Certainly. Is there a motion to approve the three? It's been properly moved and -- BOARD MEMBER CURBELO: Second. COMMISSIONER BELL: -- seconded by Mr. Curbelo. Any discussion on these items? Anyone wish to be recorded no? They carry. Thank you. MR. BLANCO: Thank you, Madam Chair.

19 For the tax year, the staff is reporting that there is no need to hire any additional attorney magistrates. So are we are recommending that you retain the same magistrates currently serving in the tax year, all of them which were checked and verified by my predecessor and were also verified by me and remain qualified. COMMISSIONER BELL: And also went through a lengthy process last year. MR. BLANCO: That is correct. COMMISSIONER BELL: Right. MR. BLANCO: As for the appraiser magistrates, in order to expedite the hearings for the tax year and try to complete them within the year, we are recommending that all the appraiser magistrates currently serving for the tax year be rehired. And, in addition, that we hire five more for a total of 0. COMMISSIONER BELL: Under the appraiser magistrate. MR. BLANCO: Under the appraiser magistrates, that is correct.

20 COMMISSIONER BELL: And the five are from the pool of last year or there's going to be a new pool? MR. BLANCO: There's going to be a new pool. They're all here present. They've been noticed and -- COMMISSIONER BELL: So we're going to hear from them this morning. MR. BLANCO: We're going to hear from them this morning. COMMISSIONER BELL: That's what I would like. Very good. MR. BLANCO: We had about,000 cases last year, which is less than last year, but in order to expedite the hearings, we will need these additional magistrates. COMMISSIONER BELL: Absolutely. Ready to proceed? MR. ALFARO: Madam Chair, at this point I'm going to call the candidates, so they can come and give you a small presentation. And the clerk has given you the ballot sheet, which contains the

21 candidates that will be coming up for the interview. COMMISSIONER BELL: Perfect. Thank you. I think we should give them, I think, two minutes, two, three minutes. MR. ALFARO: That's fine. COMMISSIONER BELL: Does that sound good? Two minutes? Okay, okay, let's give everybody two minutes. And this Board has the ability to call somebody back up, if they have any questions, or if there's anything left unsaid. I know we can say a lot in a couple of minutes, so let's continue. MR. ALFARO: First person will be Ted Allen and Kevin Dalton. COMMISSIONER BELL: Queue up on each podium. And then after you introduce yourself, then we'll start the clock. There's supposed to be another person up here. COMMISSIONER BELL: Yes. MR. ALFARO: Kevin Dalton. He's not here. COMMISSIONER BELL: Is Kevin Dalton

22 here? No. Welcome. MR. ALLEN: Thank you. Good morning. My name is Ted Allen. I have been trained as an appraiser for a number of years. With regards to my educational background, which you should have in the package, my college, formal education was from the University of Texas at Austin. There I have a BBA, Business. My concentration of studies is real estate as well as accounting. I started my real estate career in January of, in Dallas. Worked there for five years, obtained my MAI designation, moved to Miami, have been an appraiser in Miami since. My practice is primarily commercial. We do residential, but generally large condominium projects, and as such. I'm the managing partner of the Miami office as well as one of the managing partners of the firm. The firm itself, just like an associates, which I am employed with or partnered with, was

23 formed in. In New York, we have offices around the country, roughly 0 employees, primarily engaged all in commercial real estate appraisal. One might ask me why I would want to do this. I will say that we've done work for the County as well as worked for the City of Miami. Appraisers, very rarely, ever get an opportunity or a chance to put anything back into the community or do any community service or anything such as that. Unlike attorneys, who pro bono, so on and so forth, I'm not saying it's pro bono, but we do very seldom get the opportunity to put something back. And this is one of the things that the other two partners in the Miami office and I discussed and decided it might be a good thing to actually do. So thank you. Do you have any questions? COMMISSIONER BELL: Thank you. Thank you very much. Any questions? Thank you. MR. ALFARO: Ivan Guerra, Ezekiel Michael. I apologize if I mispronounced

24 your name. COMMISSIONER BELL: Welcome. Ivan, start first please. MR. GUERRA: Hi, my name is Ivan Guerra. I've been appraising for a little over years. The last eight years mainly focused on commercial properties. I'm a candidate for my designation, my MAI designation with the Appraisal Institute. The last few years, like I said, mostly focused on all types of commercial property, from land, retail to office to industrial. Any questions? COMMISSIONER BELL: I like brevity. It's wonderful. Thank you very much. Yes. MR. MICHAEL: Yes. My name Ezekiel Jeff Michael. I have a bachelor's in business administration from the University of Oregon. I've lived in Miami since 00, and I've been a commercial real estate appraiser since then. My background is primarily commercial. And I'm bilingual. And I'm

25 familiar with the VAB procedures as my partner has been a magistrate for some years, so I'm familiar with the process. COMMISSIONER BELL: So you said you're familiar with VAB procedures? MR. MICHAEL: Yes. COMMISSIONER BELL: You've said -- excuse me one second. So you've been an appraiser for years? MR. MICHAEL: Yes. COMMISSIONER BELL: But you said you're a candidate? MR. MICHAEL: For my MIA designation. COMMISSIONER BELL: For your MIA designation. Perfect. And you are primarily commercial? MR. MICHAEL: Yes. COMMISSIONER BELL: Okay. Thank you. Thank you very much, both of you. MR. ALFARO: Chad Sites and Ralph Abraham. COMMISSIONER BELL: Welcome, Gentlemen. We'll hear from Chad first. Then Ralph Abraham. MR. ABRAHAM: Yes, my name is Ralph

26 Abraham. I reside in Aventura, Florida. I have a state certified general real estate appraiser's license. And I've served as a special magistrate from to. I took a break in. I would appreciate the opportunity to serve again. Any questions? COMMISSIONER BELL: No. Thank you. MR. ABRAHAM: Okay. COMMISSIONER BELL: Yes, sir. MR. SITES: My name is Chad Sites. I'm a certified general appraiser. I hold an SRA with the Appraisal Institute. I've been appraising for years. I began my appraisal career in Oklahoma and relocated to Florida. I currently reside in Lake Worth, but I'm relocating to Miramar within the next 0 days. I sold my house there. I've handled a wide variety of different property types from residential to commercial. I handle all kinds of unique properties. I've done psychiatric hospitals. I've done power plants. I've done all kinds of unique properties.

27 One of my specialties is triple net properties. I've been a triple net property owner, both U.S. post office type properties. Also in the Blockbuster store and an auto parts store under triple type ownership. I've owned and operated a brokerage company where we owned our own real estate, single-family, multifamily condominium and shopping centers. And we've also managed those types of properties for other people. I'm a Miami Dolphins season ticket holder, which I think it's incredibly important. COMMISSIONER BELL: Sure, play the Dolphins card. MR. SITES: And in six days, it's go Miami Heat. COMMISSIONER BELL: Thank you. Thank you very much. Any questions, anybody? Okay, next. MR. ALFARO: David Hume. Petrick Kalle.

28 COMMISSIONER BELL: Welcome. MR. KALLE: Which one first? COMMISSIONER BELL: Can I have David first, please? MR. HUME: Yes, my name is David Hume. I now have years of real estate appraisal experience here in Dade County. I'm a Miami native. I grew up in Coconut Grove, went through the public school system, graduated from the University of Miami with a degree in real estate and finance. Then went on to be a staff appraiser at a savings and loan in Miami Beach, followed by a position as a commercial review appraiser in a major bank in downtown Miami., I obtained my MAI designation. And in, I started my own appraisal firm in Coral Gables. And I've been involved in that activity pretty much ever since. Most of my client base has been lenders. In the good times, as appraisals have been for exciting new projects, proposed condominiums, sort of like what's

29 going on in Edgewater today, maybe. In the bad times, foreclosures times, recessionary times, most of the appraisals I've prepared were in anticipation of litigation, which then resulted in me appearing as an expert witness in bankruptcy court and circuit court. That then was a natural segue to presenting property tax appeals before the Value Adjustment Board for some or many of the properties I had appraised that were in the foreclosure process and in the court process. And in many of those cases, in those hearings, those properties legitimately deserved consideration for reduction. I did that process for about five years. Then returned to my normal practice, mostly in lender work and more recently in appraisal review work. COMMISSIONER BELL: Perfect. Thank you very much. Mr. Petrick. MR. PETRICK: Good morning, Madam Chair, Members of the Board and counsel.

30 0 I'm Kalle Petrick. I'm a certified general appraisal. I've been appraising in Miami-Dade for years. I have a thorough knowledge of all areas of the County and I'm familiar with appraising multiple kinds of property, a list of which has been provided to the Board. It would be a privilege to serve. I believe that I have the knowledge and experience to perform with competency and fairness. And because I am an independent fee appraisal, I enjoy great scheduling and flexibility and can be available as the Board requires. In addition to the foregoing, I consider myself to be technologically very competent in terms of technology. I teach other real estate appraisers PC and advanced Excel skills, so that they can up their game, if you will. Thank you for considering me. COMMISSIONER BELL: Thank you. Thank you, Gentlemen. MR. ALFARO: Mr. Gregory Gunter and Scott Watson. Gregory Gunter, Scott

31 Watson. COMMISSIONER BELL: Next. MR. ALFARO: Michael Baldwin and Zilla Tarkoe, Zilla Tarkoe. COMMISSIONER BELL: Welcome. MR. BALDWIN: Hello. COMMISSIONER BELL: Go right ahead. MR. BALDWIN: Yes, my name is Michael Baldwin. I am with Salus Valuation Group. We specialize in health care properties. And Miami has tons of living facilities. We mostly deal with investment properties. I've worked on a couple of tax appeal cases, not locally, but across the country that were for commercial properties. So everything we do is for health care properties. They're very complex and specialized properties when we're valuating the business enterprise as well as the real estate. I'm an MAI, also an ASA. And I teach webinars with the ASA with the health care special interest group. I have not ever appraised single-family homes. I'm strictly in the

32 commercial space. We've got a team of about appraisers all doing health care work. And I'm very computer savvy, everything possible with Excel. I understand the adjustment board has, you know, some kind of computer system. On the requirements, it said where computer skills were important. I've never seen it, but I'm very competent in those kinds of things. COMMISSIONER BELL: Thank you. MR. BALDWIN: Thank you. COMMISSIONER BELL: Thank you very much. Next one. MR. ALFARO: There's nobody else. So we need you to choose five out of that. Actually, we have -- COMMISSIONER BELL: So -- MR. ALFARO: -- seven that showed up. COMMISSIONER BELL: So Zilla did not show up. MR. ALFARO: Zilla is not here. COMMISSIONER BELL: Okay. So

33 basically,,, were a no show. And we need to just pick five. MR. ALFARO: That's correct. COMMISSIONER BELL: Thank you. Everybody, go ahead and mark your sheets and turn them in. Yes, sir. MR. AGUIRRE: Was there going to be an opportunity for public comment on this process? COMMISSIONER BELL: There wasn't, but that you have -- let me give you a minute, because I don't want to turn anybody away from public comment. MR. AGUIRRE: Thank you so much. COMMISSIONER BELL: My pleasure. I'm going to give you a minute, okay? MR. AGUIRRE: Thank you, Madam Chair. Madam Chair, distinguished members of the Board and members of our County government, I want to thank you for this opportunity. I did send a letter yesterday requesting this, and my apologies if -- COMMISSIONER BELL: May I have your

34 name and address for the record, please. MR. AGUIRRE: Correct, Alejandro Aguirre. COMMISSIONER BELL: We'll start the clock after we get your name and address to give you your full minute. MR. AGUIRRE: Alejandro Aguirre, 0 Southwest Terrace. I'm here on behalf of Tax Savers, representative for taxpayers. COMMISSIONER BELL: Thank you. MR. AGUIRRE: Thank you very much, Madam Chair. I just wanted to make one point. I've looked over, as you have, the candidates, and have found that they are all people who are very accomplished, excellent people, but I do have to point out from somebody who has worked with a company that represents the taxpayers, that I would wish that special attention would be paid to those people whose primary body of work and primary location has been within our County. As you know, there's been a backlog

35 of cases. And each Board now carries a load of 0 cases. And it's very important that we have people who are very, very familiar with all of the neighborhoods, so that we can get expediency without sacrificing quality. And for that reason, I wanted to address the Board. And I thank you for this opportunity. COMMISSIONER BELL: Thank you very much. I appreciate that. Thank you very much, everybody. Take a few minutes to vote. MR. BLANCO: Madam Chair, while you are -- while the ballots are being tallied, I just wanted to report under VII that Value Adjustment Board has received,000 applications thus far. And that satisfies VII. Thank you. COMMISSIONER BELL: Let's see how many attempts we have at this, or if we're all on the same page. While they're tallying how many petitions were filed last year? I know it's decreasing thing. Thank goodness. MR. BLANCO: I believe there were

36 ,000 last year. COMMISSIONER BELL: Okay. Which had dropped substantially from prior year? MR. BLANCO: We're at to,000 this year. COMMISSIONER BELL: Perfect. Thank you. MR. BLANCO: Thank you. MR. ALFARO: Madam Chair, we have six applicants with the majority of the votes. It's up to you, if you want to go to a second ballot, or we hire an extra magistrate. COMMISSIONER BELL: There are -- hum, this is a good question. With,000, what's the total number of magistrates that we have currently plus the five that we're hiring? MR. ALFARO: It's going to be a total of 0. COMMISSIONER BELL: For,000? MR. ALFARO: Correct. COMMISSIONER BELL: I say we hire all six. MR. ALFARO: Okay. I'm going to read

37 out the names, if you want me to. COMMISSIONER BELL: Absolutely. Do we need a motion for that, though, to hire the six? MR. BLANCO: I would suggest that we do a motion. COMMISSIONER BELL: Is there a motion to hire the extra person to make it six instead of five? BOARD MEMBER CURBELO: So moved. COMMISSIONER BELL: It's been properly moved and it's been properly seconded. Any discussion on this item? Seeing none, thank you. MR. BLANCO: Thank you. MR. ALFARO: The applicants are Ted Allen, Ivan Guerra, Ezekiel Michael, David Hume, Kalle Petrick and Michael Baldwin. Congratulations. COMMISSIONER BELL: Thank you very much. Thank you very much for being part of the process. MR. BLANCO: Madam Chair, if I may, just for the record, for the tax

38 year, the replacement magistrates, I just want to list them for the record. COMMISSIONER BELL: Please. MR. BLANCO: There will be Mr. Jose Ortega, Mr. Adrian Gonzalez and Mr. Harvell Gray. COMMISSIONER BELL: Thank you. MR. BLANCO: Thank you. COMMISSIONER BELL: Do you need a motion for that? MR. BLANCO: No, that already passed. Those are just the names for the record of the three. COMMISSIONER BELL: Any other business, besides the announcement? MR. BLANCO: No other business. COMMISSIONER BELL: I want to thank everybody for being here today. I want to thank you very much and everybody that I've gotten to know their faces, this is my last Value Adjustment Board meeting. And I want to thank you for being so participatory, offering your opinions, your commentary. Actually, it's had a lot of weight, and it's carried a lot of

39 weight with me. And I just want to thank you all for your time, for your efforts in this community. And just all of you be very well. Thank you. Can I hear -- one other comment. I want to compliment also Mr. Solis, Lazaro. You've been phenomenal. You've just been superb filling in. And I know we're about to have an election in a couple of weeks. And I want to thank you publicly for your service. And you have really risen to the occasion. And let me tell you I've just been proud of your job, your performance and your accomplishments. Thank you. Mr. Curbelo. BOARD MEMBER CURBELO: Madam Chair, I just wanted to thank you for your leadership. It's been quite the privilege sitting next to you for the last couple of years. As soon as you came in, you knew this Board needed reform. You knew it needed more transparency. And you have certainly made that happen. So I want to thank you. This is a

40 0 small board with a callosal task. And I think we've done our best in the last few years. And it's been under your leadership. So thank you very much. COMMISSIONER BELL: Thank you. I wanted to make it a little bit more than just ministerial, and I think we've accomplished that. And thank you everyone for your service and thank you. Good luck, everybody. (Thereupon, the meeting was adjourned).

41 CERTIFICATE OF REPORTER I, Lorena Ramos, National Registered Professional Reporter and Florida Professional Reporter, do hereby certify that I was authorized to and did TRANSCRIBE the foregoing proceedings, and that the transcript, pages through 0, is a true and correct TRANSCRIPT of the TAPE RECORDED meeting, to the best of my ability. DATED this th day of November, at Miami-Dade County, Florida. Lorena Ramos LORENA RAMOS, RPR & FPR COURT REPORTER