(1) Every county shall have a value adjustment board which consists of:
    (a) Two members of the governing body of the county, elected by the governing body from among its members, one of whom shall be elected as the chair of the value adjustment board;
    (b) One member of the school board of the county, elected by the school board from among its members; and,
    (c) Two citizen members:
    1. One who owns homestead property in the county appointed by the county’s governing body,
    2. One who owns a business that occupies commercial space located within the school district appointed by the school board of the county. This person must, during the entire course of service, own a commercial enterprise, occupation, profession, or trade conducted from a commercial space located within the school district and need not be the sole owner.
    3. Citizen members must not be:
    a. A member or employee of any taxing authority in this state,
    b. A person who represents property owners, property appraisers, tax collectors, or taxing authorities in any administrative or judicial review of property taxes.
    4. Citizen members shall be appointed in a manner to avoid conflicts of interest or the appearance of conflicts of interest.
    (2)(a) Each elected member of the value adjustment board shall serve on the board until he or she is replaced by a successor elected by his or her respective governing body or school board or is no longer a member of the governing body or school board of the county.
(b) When an elected member of the value adjustment board ceases being a member of the governing body or school board whom he or she represents, that governing body or school board must elect a replacement.
    (c) When the citizen member of the value adjustment board appointed by the governing body of the county is no longer an owner of homestead property within the county, the governing body must appoint a replacement.
    (d) When the citizen member appointed by the school board is no longer an owner of a business occupying commercial space located within the school district, the school board must appoint a replacement.
    (3)(a) At the same time that it selects a primary member of the value adjustment board, the governing body or school board may select an alternate to serve in place of the primary member as needed. The method for selecting alternates is the same as that for selecting the primary members.
    (b) At any time during the value adjustment board process the chair of the county governing body or the chair of the school board may appoint a temporary replacement for its elected member of the value adjustment board or for a citizen member it has appointed to serve on the value adjustment board.
    (4)(a) To have a quorum of the value adjustment board, the members of the board who are present must include at least:
    1. One member of the governing body of the county,
    2. One member of the school board; and,
    3. One of the two citizen members.
    (b) The quorum requirements of Florida Statutes § 194.015, may not be waived by anyone, including the petitioner.
    (5) The value adjustment board cannot hold its organizational meeting until all members of the board are appointed, even if the number and type of members appointed are sufficient to constitute a quorum. If board legal counsel has not been previously appointed for that year, such appointment must be the first order of business.
Rulemaking Authority 194.011(5), 194.034(1), 195.027(1), 213.06(1) FS. Law Implemented 194.011, 194.015 FS. History-New 3-30-10, Amended 9-19-17.