2013 Winter Newsletter

Florida Chapter of IAAO

Winter 2013

Staying Appraised

NEW YEAR, NEW LOOK As you have noticed by now, we are now publishing our newsletter online in a format that resembles a paper newsletter. Our newsletter page now appears as a bookshelf, with future issues being added and the most recent past issues converted to this same format. If you would like to save a newsletter for yourself, click the download button on the bottom of the page for a PDF copy. This software will also render on Apple iOS (iPad, iPhones) and Android devices as a simple page, so no- body will be left out. We hope you like the new format as much as we do. Please send any comments, questions or story ideas to news@fciaao.org. MEMBERSHIP UPDATE Electronic membership renewals were sent on December 11, 2012. If you have not done so, we kindly ask that you pay your dues by January 30, 2013. FCIAAO is striving to maintain an updated membership database. Have you recently been promoted? Changed your phone number? There‘s no better time than now to log on to our website and update your profile! If you have any questions about membership or need as- sistance logging in, please do not hesitate to contact me at kcasey@ocpafl.org .

INSIDE THIS ISSUE

President’s Message ..........2

IAAO Report ........................4

Course Schedule .................5

Best Practices ......................6

Orange County ....................8

Member Spotlight ..............9

Legal Corner ...................... 11

County Spotlight ............... 13

Peanut Gallery .................. 14

Upcoming Events ............ 15

PRESIDENT’S MESSAGE

2012-2013 FCIAAO

EXECUTIVE BOARD

Happy New Year FCIAAO Members!

PRESIDENT Lainie Claudio, CFE Assistant Property Appraiser Marion County

The Florida Chapter Executive Board wrapped up 2012 by pro- viding weeklong educational opportunities for its members De- cember 3—7 at the Westin Hotel Conference Center in Lake Mary. With a turnout of over 150 attendees, it provided many networking opportunities. The lineup of educational courses in- cluded two IAAO courses (102 and 300), which were taught by our in-state instructors: Doug Will, Chief Deputy Appraisal Ser- vices, Leon County and Jim Ogburn, Field Operations Division Chief, Duval County. In addition, we provided a two day TPP

VICE PRESIDENT Neil “Nick” Nikkinen, AAS, CFE Director of Real Property Assessment Putnam County

2 ND VICE PRESIDENT Alice Weinberg Community Service Director Seminole County

“A new year brings new ideas, motivation, and goals.”

TREASURER Doug Will, CFE Chief Deputy Leon County

Seminar that had a great lineup of speakers. We thank everyone that helped make this a great educational week. A new year brings new ideas, motivation, and goals. As we wel- come 2013, the Florida Chapter Executive Board, is forming new ideas and exploring creative ways that will enable us to continue to deliver and enhance our seminars, webinars, educational courses, and conferences. In order for such achievements, we rely on our members‘ involvement and most importantly, the continuous support of our property appraisers throughout the state. For that, we thank you. Our recent election brought new changes in some property ap- praiser‘s offices and in legislation. We had a few property ap- praisers that recently retired and we wish them the very best in their endeavors. We also welcome and wish the newly elected property appraisers the best in carrying out the responsibilities that are set forth by the Florida Constitution and Laws of Florida and we look forward to your support of the Florida Chapter. It seems as though it was yesterday that we began working on the 2012 assessment roll; with many counties currently still in the midst of Value Adjustment Board proceedings. Yet, we are now preparing for the 2013 assessment roll. In addition to the preparation of the 2013 valuations, there are new legislative changes that are now in effect. The ―Legal Corner‖ on page 8,

SECRETARY Todd Finlayson, CFE

Director of TPP St. Lucie County

MEMBERSHIP DIRECTOR Katie Casey, CFE Senior Tax Roll Specialist Orange County DIRECTOR Justin Edwards, CFE Office Operations Supervisor Putnam County

DIRECTOR Brian Loughrey, CFE Administrative Director Sarasota County

DIRECTOR Dianne Johns, Attorney, CFE

IMMEDIATE PAST PRESIDENT Sheila Crapo, CFE Appraisal Consultant

Alachua County

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Winter 2013 Newsletter of the FCIAAO

provides a brief overview of these.

It is too early to predict with certainty if values are going to remain the same, decrease, or increase. Still, the popular question for many gov- ernment agencies, business owners, property owners, and our offices is, ―Are values going down?‖ Our offices face many challenges in trying to answer that question. We continue to deal with the foreclosure mar- ket that is often competing with those transactions that are not under duress. Furthermore, the recovery for many business owners is slow, and with the many caps on property values, local government roll growth will be slow. According to economic experts, the economy for 2013 will continue to be sluggish. Real Estate Economist Peter Korpacz mentioned in his most recent IAAOWebinar titled ‗Quarterly Market

Lainie Claudio, CFE President

Update‘, ―the economy is an uneven recovery, and although it is improving, it is still vulnerable.‖ What does that mean for Florida? Unfortunately, we don‘t know the answer to that question. What we do know is that we are required to produce a fair and equitable tax roll; a goal that all of our of- fices have in common, while dealing with these challenges. On a final note, the Executive Board has begun its preparation for the 2013 Annual Seminar and Conference which will be held at the Hyatt Regency Hotel in Sarasota, April 30-May 3, 2013. We are working hard to bring great topics such as Florida Property Tax Trends and Outlook and an update on recent litigation involving golf courses. This is your conference and we value your input. As al- ways, we welcome your comments and suggestions. You can email me directly at lclaudio@pa.marion.fl.us.

We look forward to seeing you at our 2013 Annual Conference in Sarasota.

Sincerely, Lainie Claudio, CFE

President of FCIAAO

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Winter 2013 Newsletter of the FCIAAO

IAAO REPORT

The IAAO finished their 78 th year with record-breaking attendance at the An- nual Conference in Kansas City, Missouri, high enrollment for courses and ex- ams and an excellent retention rate for members. Florida has the highest num- ber of IAAO members of any state, and with so many of us having firsthand ex- perience with the coursework from IAAO (through the CFE program) we should be proud to be a chapter of the IAAO.

Dorothy Jacks, AAS, CFE

The special relationship that the Chapter has with IAAO was furthered this year with the FCIAAO proposal and support of a Spanish-language translation of the

IAAO Glossary. Florida and many other states are seeing the integration of many ―Spanish as a first language‖ speakers into our workforce. Appraisal offices are no exception; the Florida Chapter recog- nized that resources in Spanish would help those staff and students to excel at coursework in our field, and improve their ability to explain complex appraisal issues to the general public who visit our offices daily. The Chapter approached the IAAO with this idea and supported the initial funding of the pro- ject. The IAAO Executive board welcomed and accepted this offer at their July Board Meeting and Sheila Crapo, past Florida Chapter President presented a check for $5,000 to the IAAO at the Kansas City Conference to move this project forward. The Florida Chapter will be noted as the catalyst for this project and its main financial supporter. The translation of the Glossary is underway with bids being accepted for professional translation ser- vices. Once the translation is complete, a committee of IAAO members who speak Spanish will be asked to assist on a special review team. This review will work toward providing the most technically specific and correct translations of terms used in our day to day work and will work on making the translation effective within different areas of the country and the Spanish speaking world. The Glos- sary translation ties in with a renewed effort to increase IAAO‘s presence internationally. This year, a special committee worked on creating the first International Strategic Plan for IAAO. I am excited to be a part of this committee and will continue during 2013 to co-chair the effort to really make the ―I‖ in IAAO mean something. My three year service on the IAAO Executive Board ended December 31, 2012. The experience was fantastic, and I cannot encourage our Florida IAAO members enough to become more involved in the organization either through committee service, as an instructor, a presenter or even just attending the conferences or webinars . If you aren‘t an IAAO member now, consider joining, there are always pro- motions running for membership – please contact me if I can help you look at your options or sign you up!

I will look forward to seeing you at an FCIAAO event soon.

Article Contributor : Dorothy Jacks, AAS, CFE, Assistant Property Appraiser, Palm Beach County

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SAVE THE DATE

2013 FCIAAO Annual Conference & Seminar

Seminar Tuesday, April 30, 2013

Conference May 1- 3, 2013

Hyatt Regency Hotel, Sarasota, FL

See page 15 for details

“An investment in knowledge pays the best interest”

Benjamin Franklin

DOR/IAAO COURSE SCHEDULE

February 4—8, 2013, Lake Mary, Florida

IAAO 112 - Income Approach to Valuation II

IAAO 311 - Residential Modeling Concepts

March 18 - 22, 2013, Tallahassee, Florida

IAAO 101 - Fundamentals of Real Property Appraisal

IAAO 102 - Income Approach to Valuation

FACM 01 - Mathematics for the Cadastralist

For additional information, please contact

Meghan Miller at millerm@dor.state.fl.us.

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Winter 2013 Newsletter of the FCIAAO

BEST PRACTICES ―USING THE INTERNET TO IMPROVE PROC- ESSES FOR YOUR CUSTOMERS AND YOUR STAFF‖ When our boss, Osceola County Property Appraiser Katrina Scarborough, was running for office in 2008, one of the cornerstones of her campaign was to im- prove the office website and to maximize the use of technology. One of the ways she set out to accomplish this goal was to offer the customers the flexibility for filing the Homestead Exemption online. Immediately upon taking office we met with representatives from Bruce Harris and Associates Inc. in regard to upgrading our website, as well as the implementation of online filing for Homestead Ex- emption. At first the project did not seem as though it would be so complicated, however, we would find that it was more arduous than we thought. Ms. Scarborough wanted the Homestead Exemption online filing to be user friendly, while concur- rently cutting down on the amount of time our staff actually worked on applications. With this in mind, we set out to include a few automatic checks to help verify that the applicant qualified for the exemption. Kenny Pennington, CFE Currently, our customer will access our website and bring up the online Homestead Application, once they complete the questions and submit the application, it goes through a series of checks through the Florida Department of Motor Vehicles databases. The customer‘s driver‘s license is checked through the department‘s Driver and Vehicle Express (DAVE) database. Next, their social security number, driver‘s license number, and date of birth are confirmed through other databases. Once this process is completed, the application will then be placed in one of three queues; if everything is completed and verified it will go into the approved queue. In the event everything is complete but there is a conflict of information during the verification process, it will then be placed in the complete queue which is then investigated by our staff. Conclusively, if there is missing information, the appli- cation is placed in the missing data queue; these customers are then contacted by our staff in order to retrieve the missing information. The system also has a denial procedure which assists us in the following manner. Once our staff has exhausted every effort to complete an application, they can pull up the information and check off the denied exemption, as well as the reason for the denial. The system then creates a PDF of the denial let- ter which can be printed and mailed to the applicant. Another benefit is that the customer is allowed to file for any of the other exemptions at the same time. Unfortunately, it will not allow someone to file for additional exemption(s) at a later date. Currently, the system will only allow a single owner or married couple to file for the exemption, however, as of January 1st, we are rolling out a new and improved version which will allow any number and type of owners to apply for the exemption. Our staff will also have the capability to see if someone started an “ We are very excited about what we are able to offer the public online and look forward to continue to offer even more services.”

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Winter 2013 Newsletter of the FCIAAO

application but, never completed it; this will also, allow us to verify if in- deed an application was initiated. We are hoping that this expanded version will help increase our numbers of applications filed online. Since going live with our system in January of 2010, our number of online applications has increased, however, we feel that the new version will increase the numbers significantly. Another process we plan to offer starting January 1st, is the ability to file tangible returns online. Bruce Harris and Associates Inc. is developing this application for us. This process will require the tangible personal property business to contact our office through the system to request an access code. In the event it is a new business, we will issue a code for them. If it is an existing business, we will confirm it is such and the re- questing person has the authorization to receive the company‘s access code. Once the company receives their individualized access code they can proceed to file their return online. If it is an existing company, their most recent list of assets will populate on the screen. They can then edit, add or delete any appropriate information. If it is a large company with a lot of assets they can download an Excel template which is provided, and they may upload their asset information. After the process is com- plete and the customer submits the return, the application will produce a return the customer can print or save for their records, and a PDF is cre- ated for our office. When we are notified of a submitted return, our per- sonnel will be able to convert the file to be uploaded into our CAMA sys- tem. We are very excited about what we are able to offer the public online and look forward to continue to offer even more services. If you have any questions regarding either of the two processes, please feel free to con- tact me. Article Contributor: Kenny Pennington, CFE, Chief Deputy, Osceola County

CALL FOR ARTICLE

CONTRIBUTORS!

We are always looking for more people with fresh ideas to contribute to YOUR newsletter!

Any topic is welcome:

Real Property

Tangible personal property

Exemptions

Best Practices

Achievements

Other (use your imagi- nation)

Submit your article by emailing to news@fciaao.org

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Winter 2013 Newsletter of the FCIAAO

ORANGE COUNTY’S FRONT LINE

When Lainie asked me to write an article about exemptions, in the thoughts of pro- filing departments around the state, I was honored. Orange County has 212,000 existing homesteads and 450,000 parcels.

When I came to Orange County fromMiami-Dade County in 1999 we only ac- cepted applications in person. Every January and February we hired 18 temporary employees to assist with the massive crowds in the area malls and downtown. As a convenience to our customers, we had to simplify our process.

Ann Wetherington, CFE

2002 brought on our first major change, we began taking applications also by mail, and this reduced our foot traffic by about 30%. In 2006, we progressed even further and began taking applications elec- tronically which eliminated the need and expense of going out to the area malls. Today 60% of our ap- plications are done online where they can file in their PJs at home. Orange County was the first in the state to accept electronic filing of personal exemptions and electronically verify driver licenses and im- migration status. We continue to accept applications by mail which has dwindled down to 23% by mail and 17% in person.

With these changes, we have been able to increase our Customer Service staff responsibilities to assist other divisions while not eliminating any full time positions.

My current department breakdown and duties are as follows:

Customer Service Department—― Our front line”

1 Supervisor, 9 Customer Service Representatives

Annually we have 70,000 calls, 10,000 walk-in customers & 15,000 new homestead applications & 3,500 senior application

Prepare/print maps, basic appraisal questions

Assist customers with anything exemption related

Exemptions Department

1 Supervisor, 2 investigators and 4 clerical positions

More complex exemptions, 3,200 portability, denials, represent at VAB hearings

Investigate all non-compliant exemptions (over $1,000,000 collected annually)

Back up Customer Service whenever needed

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Winter 2013 Newsletter of the FCIAAO

Networking is necessary for any organization. As past president of FCIAAO I have found no better way of helping my organization obtain their goals than to attend the FCIAAO conferences and talk to the member of other county offices. After all, no sense inventing the wheel if someone already did.

If I can help anyone or you have any further questions, please feel free to contact me at awethering- ton@ocpafl.org .

Article Contributor : Ann Wetherington, CFE Director, Customer Service/Exemptions, Orange County Property Appraiser‘s Office

MEMBER SPOTLIGHT: TERRY TAYLOR, RES, CFE SAINT LUCIE COUNTY

What do you do for the PA? I have worked in every aspect of the office assisting, training, educating and overseeing professionals through out the Real Estate Depart- ment. As Real Estate Manager I specialize in commercial and agricultural classifica- tions and contribute to value adjustment board scheduling, coordination and de- fense. I am also fortunate to have the opportunity to teach IAAO course work sev- eral times a year preparing students for Florida Chapter and Department of Revenue certifications. How long have you been employed with the PA? I started working for Orange County Property Appraiser Ford Hausman in 1991 as a residential field appraiser where I had the opportunity to be trained and educated by leaders in the industry. After fifteen years growing through the ranks of Ap- praisal Information Specialist, Agricultural, Commercial Field and Review, I accepted a manager‘s po- sition in Saint Lucie County in 2006. Terry Taylor, RES, CFE

What do you like most about your job? I really enjoy sharing my years of appraisal experience assisting with day to day problem solving and training. It is enjoyable to work with appraisal profes- sionals that strive to learn and develop necessary skills in both mass and single property appraisals but community outreach is a favorite.

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Winter 2013 Newsletter of the FCIAAO

What do you find challenging about your job? The most challenging part of my job is meeting the demand and expectation of the public while carefully balancing the requirements set forth by the Department of Revenue. Each day may be a challenge in itself. Finesse and expertise handling delicate concerns that often arise can be trying. What was your first job? Like many teenagers I was a self employed landscaper. There was always plenty of yard work to do throughout the Orlando neighborhoods. Through the winters the local farm- ers market always needed help after school and on Saturdays. It was traveling across the state of Flor- ida purchasing produce from one distributor to the next that I began understanding agricultural and market concepts used in appraisals. What do you like to do on your days off? I enjoy spending time in the water. I spend a lot of my days off surfing, fishing, diving and boating. The Indian River Lagoon is absolutely gorgeous from the Space Coast to the Treasure Coast - Cocoa Beach to Jupiter, Florida. When the surf is flat we fish, when the ocean water clarity is clear we spearfish. My kids are grown and we still enjoy those days on the beach together. It‘s even better now because they are bringing their kids. Where were you born? I was born in Portsmouth, Virginia which is not far from Virginia Beach.

TERRY’S TIME OFF

What was your best vacation ever? I have traveled and lived many places around the world. For many years I enjoyed vacationing in Cape Hatteras, North Carolina and still do. It‘s a wonderful east coast island escape. It has always been my fa- vorite until I returned to Oahu, Hawaii after being away from that south pacific paradise for some twenty plus years. There is nothing like visiting old stomping grounds and picking up with long lost friends of yesteryear. Caught by the Aloha Spirit, I found my self returning a second time and look forward to the next trip back. What do you plan to do when you retire? With the week- end lifestyle we live in Florida I am sure I‘ll enjoy much of the same, just more of it. Possibly throw some extra golf into the mix and do some extra travel. See more of the United States, visit a new continent and definitely just enjoy friends, family and acquaintances you make over a lifetime. What are your hobbies? The only hobby I have that may be different than what I enjoy doing on my days off is my vegeta- ble garden. There is nothing like harvesting fresh fruit and vegetables. Besides tasting better, beating the cost of today‘s grocery prices is the best part, especially when you get to share your back yard crisp freshness with those who savor the flavor.

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Winter 2013 Newsletter of the FCIAAO

LEGAL CORNER As this newsletter goes to press we still have no word from the Florida Supreme Court in the case of Williams v. Scott, as to whether they will uphold the 2 nd Judicial Circuit‘s ruling that the legislation that imposed a mandatory 3% employee contribution into the Florida Retirement System, and eliminated the cost-of-living adjustment for pen- sions is unconstitutional. The Supreme Court heard oral argument on September 7, 2012. If you are curious as to the outcome prior to the publication of the Spring 2013 newsletter, you can periodically check to see if an opinion has been issued at:

Dianne Johns, CFE

http://www.floridasupremecourt.org/decisions/opinions.shtml .

Moving into 2013, there have been a few amendments added to our State Constitution that impact us, and, of course, with a few there are nagging questions as to how to administer these new mandates. Following is brief synopsis of what has passed and what it means for Property Appraiser staff:

“Moving into 2013, there have been a few amendments added to our State Constitution that impact us...”

Amendment 2 – Veterans Combat Discount: This amendment removes from Article VII, section 6 of the Florida Constitution the requirement that the veteran be a Florida resident at the time he or entered the military. This change goes into place, there should be no negative impact on programming or processing for the Property Appraisers‘ staff. A draft form is available on DOR‘s web site at:

http://dor.myflorida.com/dor/forms/2011/forreview/dr501dv.doc

Amendment 9 – Exemption for Surviving Spouses of Military Veterans or First Re- sponders: This amendment revises Article VII, section 6 of the Florida Constitution to provide for a total exemption to the surviving spouse of a military veteran who died while on active duty or a first responder who died in the line of duty. To implement this amendment, the Legislature amended s. 196.081, F.S., to include definitions relating to first responders and the term ―line of duty‖ as well as what proof must be presented by the surviving spouse. This change goes into effect January 1, 2013, but since the total exemption for surviving spouses of military personnel already exists, there should not any significant impact on programming or processing for the Property Appraisers‘ staff. Amendment 11 – Additional Homestead Tax Exemption for Seniors: This amendment also makes revisions to Article VII, section 6 of the Florida Constitution, by providing for a second addi- tional exemption for low income seniors (LIS), and to allow counties or municipalities to grant either or both of the LIS exemptions. The first exemption has been in place for several years, and allows for an additional exemption not exceeding $50,000 to be applied against the respective tax levies of the granting county or city. The second additional LIS exemption is available to those taxpayers who have: (a) legal or equitable title to real estate, (b) maintained the property as their permanent residence for

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Winter 2013 Newsletter of the FCIAAO

at least 25 years, (c) reached 65 years old on or before January 1 st of the year they seek the exemption, (d) limited household income, and (e) market value less than $250,000. If qualified, this exemption will be equal to the assessed value of the property as it relates to the respective tax levies of the grant- ing county or city. For either additional exemption to be available to taxpayers, counties and cities must adopt an ordinance to allow the exemption and deliver the ordinance to the Property Appraiser no later than December 1st of the year prior to the year the additional exemption will take effect. Though the amendment did nothing to change the existing LIS exemption, the implementing language in section 196.075, F.S., presents a problem since the legislature erred by failing to properly state that the amount of the existing exemption is ―up to‖ $50,000 – it now states the exemption is a flat $50,000.

As a result, a ―housekeeping‖ bill will need to be introduced during the 2013 legislative session to fix this language. Until then, those counties with existing ordinances should be governed by the language in Article VII, section 6 of the Florida Constitution. As to the second LIS exemption, the effective date of this amendment is January 8, 2013, so the first year it will be available is 2014.

There will be a plethora of programming and processing issues that will impact Property Appraiser staff. Scott Tussing from the Manatee County Property Appraiser‘s office has written to the DOR with several questions and concerns. If you are interested in reading Scott‘s memorandum, you can email him at scott.tussing@mymanatee.org and he can send you a copy. There should be lots of discussion over the next several months as it relates to this change.

Article Contributor: Dianne Johns, Attorney, CFE

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Winter 2013 Newsletter of the FCIAAO

COUNTY SPOTLIGHT: CITRUS COUNTY

Citrus County was established on June 2, 1887, when Pasco and Citrus were carved from the historical Hernando County. The county‘s name came from a ro- bust citrus industry, which would grind to a halt with the Big Freeze in 1894/95. Coincidentally, about the same time, hard rock phosphate was discovered just over the county line, and mining took its place in the economy of the county. Found predominantly on the east side of the county mining ran its course for the next several decades. During this era, the sleepy village of Floral City grew to a population of over 10,000, bigger than Miami at the time. By World War I,

Hon. Geoffrey Greene

phosphate lost its market and went by the wayside, and so Floral City returned to its former status. Thereafter, Citrus returned to its agricultural roots until the mid 1960s, when the retirement migra- tion to Florida discovered Citrus County. Since then, county population has increased to 141,236 (2010 census). The majority of that population resides in unincorporated Citrus County. Connected via Suncoast Parkway to the Tampa Bay area, the county is in the heart of Florida‘s Nature Coast. Progress Energy (recently merged in 2012 with Duke Power) and their power generating facilities at Crystal River remains the county‘s largest employer and taxpayer.

Our county boasts seven rivers within its bounda- ries, most of which are spring fed, including 3 first magnitude springs. The Withlacoochee River forms the north and east boundaries, with the Gulf of Mexico on the west. Rich natural re- sources make eco-tourism is an important part of the local economy. Probably our best known win- ter visitor is the endangered Florida Manatee. Particularly in Crystal River and other area rivers and at our state park in Homosassa Springs,

2012 Tax Roll At-A-Glance

Real Property Parcels

155,693

Tangible Accounts

8,704

Just (Market) Value

$13,233,991,902

Taxable NS Value

$9,043,459,879

Highest taxable value (TPP+RP)

$2,322,295,720

Progress Energy of Florida

thousands are drawn each year to experience a close up encounter with this gentle creature.

There are two cities in this county. The City of Inverness in eastern Citrus County is the county seat, and the only other incorporated place is the City of Crystal River in western Citrus County. Both have populations of less than 10,000 each. Several urbanized areas have grown up around the larger retire- ment communities including Beverly Hills, Citrus Springs/Pine Ridge, Citrus Hills and Sugarmill Woods in Homosassa. Building a stronger tax base for the future is a major thrust of all elected leadership in Citrus County. Active economic development efforts are seeking to complete the Suncoast Parkway through the county, and studies are underway to examine the feasibility of establishing a Port in northwest Citrus County. Diversification of the economy is considered necessary for the long term economic future of Citrus County. Hon. Geoffrey Greene was first elected in 2008 | Number of Employees: 52 | Total Square Miles: 773, 25% of which is water | Website: www.citruspa.org

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Winter 2013 Newsletter of the FCIAAO

FROM THE PEANUT GALLERY

When we think of wealth, we usually think of a person‘s financial standing. The amount of money, property and toys a person has determines how wealthy he or she is. The wealth of nations can be calculated the same way. There is however national wealth that cannot be measured in dollars and cents. It cannot easily be enumerated or counted, nor can it be captured on film or shown on television. This wealth is the goodness, grace and charity of the people of this great nation. This wealth was recently displayed in the storm ravaged northeast. People came from all across the USA to help clean-up; fix-up; and support those in need.

Bruce Strenth

Another source or type of wealth is found in the intellectual framework of our country. Our economy has been in a slump lately, but our people are still industrious and talented. I for one have great faith that our country will revive and thrive for many generations to come.

Nothing that I have written here has anything to do directly with our chosen profession. It was not supposed to. It was intended to get you to think about how great it is to be alive today in the ―good ole USA‖. I hope I have accomplished that.

I have just returned from the TPP Seminar which was a part of Florida Chapter‘s Education Week in Lake Mary. There was a lot of ―wealth‖ shared there. There is wealth in friendship and camaraderie of people who work in the same profession as you do. There is wealth, when seasoned professionals share their knowledge with you. There is a great deal of wealth acquired, when you get one idea (or many) to help you do a better job. Do not forget that the best opportunities for networking and education are offered often by the Florida Chapter of IAAO.

Keep yourself informed of dates and times (see fciaao.org), then make your plans. I will see you there.

Article Contributor : Bruce Strenth, CFE, Tangible Personal Property, Highlands County

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Winter 2013 Newsletter of the FCIAAO

Mark your calendar for the

2013 Florida Chapter of the IAAO Annual Conference

Hyatt Regency Sarasota April 30—May 3 , 2013 Seminar April 30th Conference May 1st-3rd

For more information see www.hyattregencysarasota.com and www.visitsarasota.org .

Visit www.fciaao.org often for conference details and updates.

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Winter 2013 Newsletter of the FCIAAO

Mission Statement

―To offer relevant educational opportunities in ad valorem appraisal and administration,

and to promote professional development of our members.‖

A publication by the Florida Chapter of International Association of Assessing Officers