2020 Fall Newsletter

Florida Chapter of IAAO

Fall 2020

Staying Appraised

A VIRTUAL YEAR

From virtual conferences to working remotely and taking classes through Zoom, to say this has been a virtual year is an understate- ment. However, the show must go on! To jump on the bandwag- on, this years FCIAAO Education Week will be held remotely from December 7th through the 11th. See page 5 or visit FCIAAO.org for more details! With the cancellation of the FCIAAO Annual Conference, we truly missed out on some great presentations. Not to worry though. James Klietz, MAI, CAE, AAS, RES, CFE has submitted his presentation “Sales Comparison Approach: A Modern Perspec- tive” in written format. It is available through the members portal within the Chapter website or by clicking here .

INSIDE THIS ISSUE

President’s Message…………….2-3

Member Spotlight...………………..4

FCIAAO Education Week…..........5

Prof. Des. Spotlight………………6-7

County Spotlight…………………8-9

IAAO Virtual Conference……….10

Employment Opportunities……..11

Professional Des. News…..….12-13

IAAO Election……………………..14

Education Calendar…………......15

Fall 2020 Newsletter of the FCIAAO

2020-2021 FCIAAO

PRESIDENT’S MESSAGE

EXECUTIVE BOARD

I hope everyone’s TRIM season is going smooth with very few calls and lots of happy and understanding tax payers. This has definitely been a weird year to say the least. First we had to learn to work remotely. Now we’re all preparing for how we will handle Value Adjustment Boards remotely. I look forward to some future presentations sharing best practic- es on how to successfully navigate a re- mote VAB.

PRESIDENT

Justin Edwards, AAS, PPS, CFE Office Operations Supervisor Putnam County

VICE PRESIDENT

Wendy Sapp, AAS, CFE Tax Roll Compliance Coordinator Alachua County

2 ND VICE PRESIDENT

Justin Edwards AAS, PPS, CFE

Kenny Pennington, CFE, CBC Chief Deputy Osceola County

TREASURER

The IAAO’s 86 th Annual Conference just finished up. Due to COVID it had to be moved to an all Virtual Conference. I was pleasantly sur- prised with how many presentations they made available and with how the entire process worked. Sessions were recorded so attendees can still go back and watch a presentation that you missed until De- cember 31, 2020. Additionally, you will be able to get Continuing Education credit. Prior to the Annual Conference, I was honored to accept the Out- standing Chapter of the Year and the Virginia Cup Award on behalf of the Florida Chapter. This marks the 10 th time the Chapter has won the Virginia Cup and the 23 rd time that we’ve taken home the Outstanding Chapter of the Year Award! I would also like to congrat- ulate the following Florida Winners! • Palm Beach County Property Appraiser’s Office – Public Infor- mation Program Award • Brevard County Property Appraiser’s Office – CEAA Initial Certi- fication • Hillsborough County Property Appraiser’s Office – CEAA First Recertification In December the Chapter will hold our annual Education Week. Please mark your calendars for December 7 th through the 11 th . This year we will follow IAAO’s lead and offer an ALL Virtual experience. The TPP Steering Committee is hard at work putting together a great 2-Day TPP Seminar along with the following IAAO Workshop and Course offerings:

Christopher D. Mitts, PPS, CFE Senior TPP Appraiser St. Lucie County

SECRETARY

Dee Dee Harnish, AAS, RES, CFE Director, Valuation Services Monroe County

MEMBERSHIP DIRECTOR

Wynta Loughrey, RES, CFE Assistant Residential Valuation Manager Sarasota County

DIRECTOR

Kevin D. Hayes, MAI, CAE, RES, CFE Deputy of Appraisals Pinellas County

DIRECTOR

A. Renee Large, AAS, EA, CFE Director Administrative Services Clay County

DIRECTOR

Manuel Padron, MSM, CFE Chief Deputy of Administration and Technology Hernando County IMMEDIATE PAST PRESIDENT Pat Alesandrini, MAI, SRA, CAE, RES, CFE Chief Deputy Hillsborough County

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Fall 2020 Newsletter of the FCIAAO

PRESIDENT’S MESSAGE (CONTINUED)

• IAAO Workshop 551 – Valuation of Machinery & Equipment – taught by Lisa Hobart, CAE, PPS, ASA • IAAO Course 402 – Tax Policy – taught by Kevin Hayes, MAI, CAE, RES, CFE

Make sure you check out all the educational offerings located on page 15 of this Newsletter.

Finally, good luck to everyone during VAB (and with your Fantasy Football leagues!). Please let me or any of the Chapter Executive Board members know if you have any questions, comments or suggestions about how the Chapter can better serve you.

Respectfully,

Justin Edwards, AAS, PPS, CFE FCIAAO President 2020-2021

Fall 2020 Newsletter of the FCIAAO

MEMBER SPOTLIGHT: OPAL HUDSON

Name: Opal Hudson

County: Hillsborough County

What do you do for the PA? I’m currently the Director of Community & Social Media Relations and work out of our downtown Tampa office. My role is centered around external and internal outreach, public awareness/ education/relations, charitable initiatives, social media and employee rela- tions and development. How long have you been employed by the PA? Overall, just over 14 years, which is hard to believe. I started in 2006 as a land appraiser, then in 2014 shifted to Team Lead of our newly revised Sales Verification Team. In 2017 I became our Community Outreach Coordinator, which subsequently transformed into my current position.

Opal Hudson CFE, CSM, CPM

What do you like most about your job? Honestly there are three things I like most. The first is being a part of our continual process to try to im-

prove what we do, in all aspects, to make the work experience a better one for our team members. The second is constantly being challenged beyond my comfort zone, which opens me up to learning some- thing new all the time. The third is the relationships I’ve built over the years with many of my profes- sional family members.

Where were you born? I was born in Nassau, Bahamas, to my American mom and Bahamian Dad, but grew up for the most part in Tampa, Florida.

Where was your best vacation ever? I’m not someone who has ever vacationed much (I know I need to change that) but I’ve enjoyed a few fun things here and there. I had my first real vacation planned to Oberammergau, Germany this past June, but COVID. Whitewater rafting and visiting the Biltmore on separate occasions in North Carolina come to mind as my best experiences so far. What are your hobbies? I adore doing anything with my three-year-old granddaughter, Micah. Taking walks with her are the BEST! Beyond my infatuation with her, I like water play/sports, self- improvement activities/books, good food/drink and biking, which I don’t do enough of. What do you plan to do when you retire? That seems so far off I’m not sure how to answer. I just plan to live life as happy and content as possible…sleep in when I want, attend any and everything my granddaughter is involved in, take her places I only dreamed of taking my own kids when they were young, remain and advocate for my community and stay healthy and active so I can enjoy every aspect of life without boundaries.

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Fall 2020 Newsletter of the FCIAAO

EDUCATION WEEK - DECEMBER 7-11, 2020

In light of continued COVID concerns, the 2020 TPP Seminar will be virtual this year and will be held on December 10th and 11th. Earlier in the week, on December 7th and 8th, Lisa Hobart CAE, PPS, FIAAO will be teaching the IAAO Workshop 551—Valuation of Machinery and Equipment. In addition, Kevin Hayes, MAI, CAE, RES, CFE will be teaching IAAO 402—Tax Policy. An agenda for the seminar will follow but the committee is working hard to have speakers and topics from/covering Duff and Phelps, Publix, Legal and Legislative update, Cyber Security, Covid and more. To register for this event and the workshop, visit FCIAAO.org . We look forward to ‘seeing’ you virtually!

APPRAISAL TERMINOLOGY 101

REIT - Real estate investment trust; combines capital of many investors to acquire or finance real estate through formation of a corporation whose share are traded in a market. Investment Trust— A type of investment company that sells its stocks and invests the money re- ceived in stocks and bonds or other companies, real estate, or other investments. Investment trusts can be open-end or closed-end.

Source: Glossary for Property Appraisal and Assessment.

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Fall 2020 Newsletter of the FCIAAO

PROFESSIONAL DESIGNATION SPOTLIGHT

Jarron M. Paronto IAAO Credentialing Manager paronto@iaao.org

Briefly describe your experience with IAAO. I joined IAAO in May 2015. I’d say our focus during my time here has been to modernize our credentialing programs to better-serve our mem- bers. We’ve made some operational improvements to allow us to dedicate more time to proactively serving members, which I think has contributed to the increased completion rate. We’ve also made some changes to the rules that increase accessibility without diluting the purpose and value of the programs. For instance, creating paths for those who do not hold a college degree. What seems to be a common misconception of candidates pursuing IAAO designa- tions? One for sure is that a college degree is required to earn an IAAO designation. We now have alterna- tives in place for those who do not hold a college degree that involve years of professional experi- ence, completion of select college courses, or both. We’re available to advise potential candidates to see if they qualify ( College Degree Alternatives ). What advice/suggestions would you give to someone considering an IAAO designa- tion? Well, first is to just take the plunge… decide to begin. Set the goal for yourself and decide you are go- ing to do it. Once you have that resolve, talk to current designees to gain their advice and experience. They’ve been through the process and can help you decide which designation to pursue and how to go about it; they can also convey what their designation has meant to their career. Even if you don’t know them, you can find them in our online membership directory; I don’t know of any designee who is not open to offering advice to those who ask. Candidates have access to an advisor, but these informal relationships are an important source of support, whether they are your co-workers, from your chapter, or even someone new you find in the directory. Have there been any recent changes to the designation program? Yes, aside from the college degree alternatives I’ve already mentioned, we also have paths for design- ees of other professional bodies to earn our designations, such as a shortened path for MAI’s to earn our CAE and others. Details on the designations we recognize can be found on our website. For our current designees, we’re transitioning to a new online tool to track and submit continuing education hours to recertify one’s designation. This online log allows the designee to bring-together both IAAO and non-IAAO credit hours in one place and is viewable to both the designee and our of- fice so we’re all on the same page. This fall, we will release an online platform for designation candidates to select an advisor based on advisor profiles. For the first time, a candidate can look for an advisor who’s “designation journey” most closely matches the path of the candidate. We’re really excited about this new resource. What is the role of IAAO designation advisors and who qualifies? In short, Professional Designation Advisors are IAAO designees that use their experience in earning an IAAO designation to advise candidates on their path to designation. Any IAAO designee in good standing can qualify. Once the new online matching platform launches this fall, an advisor will be able to display their credentials and allow candidates to select the match best-suited to them. There Jarron M Paronto

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Fall 2020 Newsletter of the FCIAAO

PROFESSIONAL DESIGNATION SPOTLIGHT CONT.

is quite a demand for new designees to serve as advisors, as candidates want to have access to some- one who recently earned their designation. We are looking to add more advisors to the program; con- tact me if you are interested in giving back to the profession by growing our designated ranks. What is your favorite vacation and/or hobbies you enjoy? Well, any vacation that involves being outdoors is a winner for me. I like to relax in nature; I find it the most rejuvenating. Anything from tent camping to staying in a cabin, as long as I am close enough to hike and explore. If a hobby is defined by how you spend your free time, then primary would be my three children. Rais- ing children is a hands-on activity and I love to get involved in what fuels them. This has led me to vol- unteer as an assistant soccer coach for years now, without any previous soccer experience. But I spend a lot of my true free time as a distance runner. I ran competitively in high school and it’s something that has stuck with me off and on since. I took a break when my children were younger, but I have been growing more back into it over the past couple of years. Again, outside, in any weather, hardly ever on an elliptical! Which television game show (past or present) would like to be on? Why? I have to admit, I haven’t ever really followed television game shows. From what I’ve seen, I think I’d like The Amazing Race , with travel and adventure around the world. I do have fond memories of Who’s Line is it Anyway? with Drew Carey and the crew. I probably couldn’t hold my own with them, but they always looked like they had a lot of fun.

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Fall 2020 Newsletter of the FCIAAO

COUNTY SPOTLIGHT: LAKE COUNTY

Lake County is Real Florida. Real Close. Located in the geographical center of the State, Lake County is aptly named with over 1,200 named lakes cov- ering 202 square miles and is bordered on the East by the St. Johns and Wekiva Rivers. Lake County's terrain is mostly beautiful rolling hills averag- ing 184' above sea level. Lake also contains Sugarloaf Mountain – at 312 feet above sea level, it’s the highest point on the Florida Peninsula and a popular area for cyclists. Lake County is some of the oldest inhabited lands in Florida. Thousands of years ago the mild weather, excellent growing conditions, and abundance of fish and game, drew the Timucuan Indians to call this region their home. Evidence of their presence is throughout Lake County with more than 1,000 identified archeological sites. Interestingly, Dr. Edgar J. Banks , the archeol- ogist and professor that was the inspiration for the “Indiana Jones” movie character, retired to Lake County.

Hon. Carey Baker, CFA

Property Appraiser

The diversity of terrain, flora, fauna, and lakes, creates equally diverse outdoor recreational opportuni- ties. Ecotourism, Agritourism, Birdwatching, Hiking, Cycling, Off-road Biking, Equestrian, and Fish- ing venues are abundant. The Harris Chain of Lakes, covering 76,000 acres and connecting to the At- lantic Ocean through the Ocklawaha and St. John's Rivers, is host to some of the top bass tournaments in the country. The northern portion of the county contains over 85,000 acres of the Ocala National Forest. 15,459 acres of the Seminole State Forest borders the eastern portion of the county along the St. Johns River and the southwestern portion of the county is home to nearly 21,000 acres of the Green Swamp.

Dr. Edgar J. Banks exhibit in the Lake County

Sugarloaf Mountain near Clermont

Historical Museum

Equally as diverse are the cities and communities of Lake County. There are 14 municipalities: Astatu- la Clermont, Eustis, Fruitland Park, Groveland, Howey-in-the-Hills, Lady Lake, Leesburg, Mascotte, Minneola, Mount Dora, Tavares, and Umatilla.

Notable among our cities is:

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Fall 2020 Newsletter of the FCIAAO

COUNTY SPOTLIGHT: LAKE COUNTY

Clermont : The “Choice of Champions” city is a world- class haven for athletes. It is home to the National Training Center and to Olympian Brandy Johnson’s Global Gymnas- tics. Several Olympians call Clermont home and elite- athletes with ties to Clermont won 10 gold medals in the 2016 Summer Olympics. Sports and fitness play such a huge role in Clermont that a new 243-acre development called Olympus is spearheading the “Wellness Way Area”; a growth and innovation corridor planned community con- sisting of 15,000+ acres. Mount Dora : The uber quaint, trendy, New England style town of Mount Dora is perched on a hill overlooking Lake Dora and is a jewel of Florida towns. Recently voted by Southern Living magazine as a top 12 place to live, the town is a walkable delight full of small restaurants and shops. In early February It hosts the Mount Dora Arts Festival one of the premier art festivals in the country featuring 800 artists and drawing over 200,000 visitors for the weekend event. Noted annually in Where to Retire Magazine as an extremely affordable locale, Leesburg is situated in the center of the county and home to many great retire- ment communities. A bonus is its proximity to Lady Lake and The Villages mega-retirement community. Leesburg also hosts the world’s largest 3-day motorcycle & music event, Leesburg Bikefest , in mid-November. Leesburg:

Real Property Parcels

185,311

Tangible Accounts

35,601

Homestead Parcels

95,071

Just Value

$35,145,913,161

Taxable Value

$23,010,248,665

Employees

42

Tavares : The “ America’s Seaplane City ” plays host to 30 annual festivals at its beautiful downtown lakefront park and seaplane base. Among these are the annual Seaplane-A-Palooza; Planes, Trains, & BBQ; and the Sunnyland Antique and Classic Boat Festival which is the largest on the East Coast of the U.S.; the Hydro Drag JetSki Nationals and World Championships. Tavares is also the County seat and home to most government operations.

Lake County’s 367,000+ residents have so much to do and brag about. As a visitor, you’ll discover why. It’s Real Florida. Real Close.

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Fall 2020 Newsletter of the FCIAAO

IAAO VIRTUAL CONFERENCE

The 86th Annual International Conference took place on August 30th to September 1st. There were over 1,200 attendees and exhibitors, and more than 60 presentations covering a wide range of topics. Many of FCIAAO’s own presented at this years conference. Congratulations to all for a job well done!

Hon. David Johnson, CFA

Louis Frey III, AAS

Hon. Rick Singh, CFA

Diana Breitenbruck, CFE

Melissa Lombardo, CAE

Terry Taylor, CAE, RES, AAS

Katie Grasso, AAS, CFE

Opal Hudson, CFE, CSM,CPM

William Shepherd, JD

Hon. Katrina Scarborough, CFA

CONGRATULATIONS!

2020 Chapter of the Year

2020 Virginia Cup Award

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Fall 2020 Newsletter of the FCIAAO

EMPLOYMENT OPPORTUNITIES

Position Available

County

GIS Mapping Specialist

Monroe County

Commercial Real Estate Appraiser Analyst I

Orange County

Commercial Real Estate Appraiser Analyst II

Orange County

Commercial Real Estate Field Appraiser I

Orange County

Commercial Appraiser

Polk County

Land Appraiser

Polk County

Residential Manager

Putnam County

Database Application Administrator

Sarasota County

GIS Technician

Sarasota County

Click HERE to view more information on the FCIAAO Employment Opportunities page.

To post a job opportunity on the FCIAAO website, please email your job posting to, Manny Padron Webmaster. It is the policy of the Chapter to only post job opportunities for member jurisdictions and subscribing member entities.

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Fall 2020 Newsletter of the FCIAAO

PROFESSIONAL DESIGNATION NEWS

The FCIAAO Executive Board understands that the strength and di- versity of our Chapter lies with the volunteers, committees and inter- action among our members. I am pleased to report that pursuant to FCIAAO Procedural Rules, President Edwards has appointed the fol- lowing members to the Professional Designation Committee:

Chair:

Tracy Drake (Clay)

CAE Advisors:

Pat Alesandrini (Hillsborough) Kevin Hayes (Pinellas)

Tracy Drake, CAE, ASA, RES, AAS, CFE

RES Advisors:

Camille Smith (Orange) Terry Taylor (Orange)

AAS Advisors:

Melody Kikkert (Hillsborough) Katie Grasso (Seminole)

PPS Advisors:

Justin Edwards, (Putnam) Christopher Mitts (St. Lucie)

CMS Advisor:

Rebecca Glazer (Pinellas)

DID YOU KNOW?

The 15-hour USPAP Course no longer satisfies the USPAP recertification requirement for IAAO designees. Approved courses are IAAO Workshops 181 and 191, and any Appraisal Foundation ap- proved 7-hour National USPAP Update course. Two 7-hour courses must be completed each recerti- fication cycle. The Tony Hodge Educational Award may be granted to FCIAAO regular members who earn their IAAO designation. The Executive Board shall recognize newly designated members at the suc- cessive FCIAAO Annual Conference. To be eligible, new designees must be a FCIAAO member in good standing for at least 12 consecutive months prior to being awarded their IAAO designation and receiving the award. Award recipients must be registered for the annual conference to participate in the awards program. Please email a copy of IAAO’s letter conferring the designation to tdrake@ccpao.com .

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Fall 2020 Newsletter of the FCIAAO

PROFESSIONAL DESIGNATION NEWS CONT.

DID YOU KNOW?

Procedural Rule Changes:

Case Study Examinations (Rule 10.4.3.1): A candidate failing a Case Study Examination is permitted to retake it after thirty (30) days. If the can- didate fails the re-examination, then he or she must successfully complete IAAO courses that reflect weak points from the examinations before any subsequent attempt at the Case Study Examination to- ward any designation. The Professional Designation Subcommittee will review the failed examination and determine a remedial action plan for the candidate specifying which IAAO course(s) must be suc- cessfully completed. Self-study of specified topics and/or courses may also be prescribed in addition to or in lieu of course completion. Rule 10.4.3.2 A candidate will have no more than three attempts at the Case Study Examination. If the candidate’s third attempt is unsuccessful, they must complete another accepted project towards that designation. Rule 10.11.2.1 Recertification requirements apply to all IAAO professional designees. The official recertification date shall be December 31 of the last year in each recertification cycle. Recertification cycles begin the Jan- uary 1 immediately following the date the designation is conferred and extended for five (5) consecu- tive years. Rule 10.11.2.2 Recertification cycles beginning on or after January 1, 2009, and in five (5) year cycles thereafter, re- quire the designee with one or more designations to receive a minimum of seventy (70) tested or un- tested credit hours for professional designation recertification. Inclusive with the (70) credit hours are those hours required within sections 10.11.3, 10.11.4, and 10.11.5 of these Procedural Rules. IAAO Procedural Rule Reminder:

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Fall 2020 Newsletter of the FCIAAO

DON’T FORGET TO VOTE!

Two of FCIAAO’s own are on the ballot for the IAAO election set to take place November 1st-15th.

Pat Alesandrini , FCIAAO Immediate Past President, is running for IAAO Vice President.

Terry Taylor , FCIAAO Real Property Steering Committee Chairperson, is running for IAAO Board of Directors for Region 3.

Read more about the two candidates below.

PAT ALESANDRINI, MAI, SRA, CAE, RES, CFE

Pat Alesandrini , FCIAAO Immediate Past President, is running for IAAO Vice President. He is the Chief Deputy Property Appraiser in Hillsborough County, FL. He has the CAE, RES, MAI, and SRA designations and has been active in teaching and writing valuation/assessment materials for over 40 years. Pat has extensive involvement in both the IAAO and Florida Chapter. This includes serving on the IAAO Board of Directors and multiple IAAO com- mittees (Governance, Research, Education, Ethics, and Instructor Rela- tions). He served on the Florida Chapter Executive Board prior to his Presi- dency in 2019.

Pat has presented at the Florida Chapter of IAAO and the International Conference for over 30 years. He was awarded the IAAO Instructor of the Year (2011) and John C Donehoo Essay Award (2016). Pat is a Senior IAAO Instructor, teaching internationally since 1985 and currently approved to teach over 25 courses, workshops and seminars.

TERRY TAYLOR, CAE, RES, AAS

Terry Taylor , Chair of the FCIAAO Real Property Steering Committee, is running for IAAO Board of Directors for Region 3. Terry is the Director of Re- al Estate Residential Assessment for the Orange County Property Appraisers Office. Terry’s experience volunteering with IAAO includes; Procedural Rule updates, Certificate of Excellence in Assessment Administration (CEAA) enhancements, International Engagement, Education, Professional Development and IAAO Fellows recognition.

Terry is a Senior IAAO instructor, Professional Designation Advisor and CEAA Mentor. He has served on multiple IAAO committees and task forces since becoming a member in 2008. He was awarded the IAAO Instructor of Excellence (2019), IAAO Ian McClung Global Award (2019), and Florida Chapter Member of the Year (2019). Terry has worked in the Assessment profession for 30 years and offers exceptional expertise in the appraisal industry. His experience coupled by IAAO’s professional designations, CAE, RES as well as the AAS provides the foundation with your support to serve as IAAO Membership and Board of Direc- tors - Region 3.

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Fall 2020 Newsletter of the FCIAAO

EDUCATIONAL CALENDAR

IAAO Workshop 551—Valuation of Machinery & Equipment

Online | December 7-10

IAAO 402—Tax Policy

Online | December 7-10

FCIAAO—2020 Virtual TPP Seminar

Online | December 10-11

The Florida Chapter of the IAAO sponsors the offerings listed above. For more details and to register online visit FCIAAO.org

IAAO 101 - Fundamentals of Real Property Appraisal

Live Online | Sept 22, 24, 29 & Oct 1

IAAO Workshop 852—AAS Case Study

Live Online | Sept 28, 30 & Oct 2

IAAO 201 - Appraisal of Land

Live Online | Oct 6, 8, 13, & 15

IAAO 112– Income Approach to Valuation II

Live Online | Oct 20, 22, 27, & 29

IAAO Workshop 851—RES Case Study

Live Online | Oct 26, 28, & 30

The IAAO sponsors the offerings listed above. For more details and to register online visit IAAO.org

IAAO 201—Appraisal of Land

Live Online | October 5-8

IAAO 400—Assessment Administration

Live Online | October 19-22

IAAO 311—Real Property Modeling Concepts

Live Online | November 16-19

IAAO 101—Fundamentals of Real Property Appraisal

Live Online | December 7-10

The Florida Department of Revenue sponsors the offerings listed above. For more details and to register online visit Floridarevenue.com

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Fall 2020 Newsletter of the FCIAAO

CONFERENCE IDEAS

Do you have a great idea for a topic but aren’t interested in presenting? Share your ideas with us! We are always looking for conference and seminar content suggestions. For more information on how you can get involved, contact a member of one of our steering committees or click the link below.

CLICK HERE TO SHARE YOUR IDEAS

ADVERTISING OPPORTUNITIES

Vendors! Are you interested in advertising in the Two-time IAAO Zangerle Award Winning FCI- AAO Newsletter ‘Staying Appraised’? Click here for more details!

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Fall 2020 Newsletter of the FCIAAO

Mission Statement

“FCIAAO is a statewide community of mass appraisal experts, who offer education and

professional development opportunities in ad valorem appraisal, administration, and tax

policy.”

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

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Fall 2020 Newsletter of the FCIAAO

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