Notice to the public for opportunities that now exist for appraisers and attorneys to serve as Appraiser Special Magistrate or Attorney Special Magistrate on the Value Adjustment Board.
NASSAU COUNTY VALUE
APPLICANTS FOR SPECIAL
APPRAISER SPECIAL MAGISTRATE
ATTORNEY SPECIAL MAGISTRATE
OPPORTUNITIES now exist for
appraisers and attorneys who meet the following criteria to serve as APPRAISER
SPECIAL MAGISTRATE or ATTORNEY SPECIAL MAGISTRATE for the VALUE
ADJUSTMENT BOARD, NASSAU COUNTY, FLORIDA.
1. No special magistrate may be
an appointed or elected official or employee of Nassau County.
2. A special magistrate must
not be an elected or appointed official or employee of a taxing jurisdiction or
of the State.
3. No special magistrate may
represent a taxpayer before the Board in any tax year during which he or she
serves as a special magistrate.
4. Appraiser special
magistrates hear all assessed value petitions (tangible, residential,
commercial, industrial). An appraiser special magistrate appointed to hear
issues regarding the valuation of real estate shall be a state certified real
estate appraiser with not less than five years’ experience in real property
valuation and having received training provided by the Department OR with no
less than three years of such experience and having completed training and
taken the exam provided by the Department. A special magistrate appointed to
hear issues regarding the valuation of tangible personal property shall be a
designated member of a nationally recognized appraisers’ organization with not
less than five years’ experience in tangible personal property valuation or
with no less than three years of such experience and having completed training
and taken the exam provided by the Department.
5. Attorney special
magistrate hears all appeals related to exemptions, Classification, and
portability transfer petitions and determinations that a change of ownership, a
change of ownership or control, or a qualifying improvement has occurred. An
attorney special magistrate must be a member of The Florida Bar with no less
than five years’ experience in the area of ad valorem taxation and having received
training provided by the Department OR with no less than three years of such
experience and having completed training and taken the exam provided by the
6. Appraiser and Attorney
special magistrates will be paid at a negotiated rate and may be required to
conduct morning and/or afternoon sessions. Up to 2 hours of travel time may be
7. All special magistrates
shall attend or receive an annual training program provided by the Department.
Special magistrates substituting two years of experience must show that they
have completed the training by taking a written examination provided by the
department. A special magistrate must receive or complete any required training
prior to holding hearings. NCVAB 11a 5/20/2019 2:19 PM
8. The duties and requirements summarized above with respect
to special magistrates are more fully set forth in Florida Statutes Section
194.035 and Florida Department of Revenue Administrative Code Rule 12D-9.010.
forms are available on the Clerk’s website. Qualified individuals wishing to
serve may file an application on or before 4:00 p.m. on June 28, 2019 stating
be directed to Brenda Linville, 904-548-4662.