County ComptrollerBy statute, the County Comptroller also serves as Clerk to the Board of County Commissioners (BOCC). As the Comptroller, the Clerk is responsible for maintaining the accounting and financial records of the County. The Clerk also invests all available county funds, and prepares and publishes the County’s financial reports. The Clerk’s Office prepares meeting minutes and integrates BCC records online to provide citizens access to meeting minutes, documentation and media in a searchable format. The Clerk’s Office is responsible for ensuring that legal notices have been timely published by the appropriate County department before any Board of County Commissioner’s scheduled public hearings can go forward. As Clerk of the BCC, the Clerk also administers the Value Adjustment Board (VAB) process and serves as Clerk to the elected and appointed members of the VAB. The purpose of the VAB is to hear appeals regarding property value assessments, denied exemptions or classifications, ad valorem tax deferrals, portability decisions, and change of ownership or control. Taxpayers or their representatives file petitions with the VAB Clerk in the county where their property is located. The Florida Department of Revenue, Property Tax Oversight Program, provides the Uniform Policies and Procedures Manual for Value Adjustment Boards, and in accordance with Section 194.011(5)(b), Florida Statutes, this manual can be found under the Value Adjustment Board section of this site. |