Palm Beach County - Value Adjustment Board Abuses of Authority

Summary of Florida Auditor General's Performance Audit of 14 Value Adjustment Boards.

CONTEXT: The Value Adjustment Board is to property taxpayers what a ballot is to voters. The process MUST comply faithfully with the governing laws, or else the credibility of the outcome is in doubt. According to competent legal counsel, in Palm Beach, the adoption of substantive local rules of procedure are an abuse of the VAB's authority, and the content of those rules violate the Presumption Bill (194.301 FS) and other laws, so that the deck is stacked against petitioners before the Hearings ever commence.

QUESTION: Does the Value Adjustment Board, an administrative agency, have the legal authority to adopt rules?

ANSWER: Attorney General's Opinion 2002-58 and the opinions of the expert attorneys. "An administrative agency possesses no power not expressly granted by statute or necessarily implied from an express grant of power." In various places in state statutes, the Florida Department of Revenue is granted authority to create the rules governing the Value Adjustment Board, NOT the individual counties. At page three of the Opinion and Page 10 of the Palm Beach County VAB Meeting - May 3, 2005 transcript. Also review transcript of Palm Beach County VAB Meeting - May 17, 2005.

The underlying reason why the state should be the source of procedural rules is related to equal protection. If each county makes up its own standards, taxpayers will not be uniformly assessed within and between the counties. See s. 195.027 F.S. The VABs are part of the taxing scheme, and they must be regulated and managed uniformly to assure taxpayers and government of credible outcomes.

QUESTION: Are the local rules adopted by the Palm Beach County Value Adjustment Board in compliance with state law?

ANSWER: Throughout Palm Beach rules from 1998 through 2005, there are myriad contradictions of the letter and the intent of The Presumption Bill (F.S. 194.301), unanimously adopted in 1997 by the state legislature. Yet, the Palm Beach County VAB has NOT sought a written opinion from the Florida Attorney General as to whether their rules comply, or contradict, state laws governing the VAB

CONCLUSION: The results of Palm Beach VAB hearings do not comply with statistics related to errors in the tax rolls. the special magistrates are not instructed in DOR Guidelines. And, there are documents indicating a pattern of influence by the Property Appraiser over the actions and advice of the VAB attorney. By adopting its own rules, instead of following the statutes and rules promulgated by the state, Palm Beach County is stacking the deck. The result means thousands of taxpayers each year pay higher taxes because of the abuses of the VAB's authority!

Sun-Sentinel article: "Board rejects tax appeal revision" by Andy Reid, reporting on May 17, 2005 meeting.

Sun-Sentinel article, "Palm Beach County delays new property tax rules" by Andy Reid - Palm Beach VAB meeting on May 3, 2005

E-mails between VAB attorney and the attorney to the property appraiser.

"Mr. Nikolits needs your help" e-mail.

Ad May 13, 2005

Ad May 23, 2005

Ad May 30, 2005