Can a Florida value adjustment board member also serve on a city commission?

Plain-English summary

Every Florida county has a value adjustment board (VAB), the panel that hears property owners' appeals of their assessments and tax exemptions. A VAB includes two citizen members. The attorney for the Broward County VAB told Attorney General Pam Bondi that one of those citizen members planned to run for city commissioner in the City of Weston, and asked whether the member would have to give up the VAB seat, and if so, by when.

The AG answered both. Section 194.015 says a citizen member of a VAB "may not be a member or an employee of any taxing authority." The statute does not define "taxing authority," so the AG used dictionary meanings and a definition borrowed from the community-redevelopment statute, and concluded that a municipality is plainly a taxing authority because it levies ad valorem taxes. So a person cannot serve on the VAB and on a city commission at the same time. As for timing, because the bar is on being "a member" of a taxing authority, the AG concluded the resignation has to happen no later than the moment the person's term as city commissioner begins. Drawing on the City of Weston charter, which says a commissioner's term commences at the first regular commission meeting after the election is certified (or 20 days after certification, whichever is earlier), the AG explained that it is the start of the term, not the election or the swearing-in alone, that makes someone a "member" of the commission. The opinion also noted, but did not decide, that Florida's separate constitutional dual office-holding ban and the Resign-to-Run law might bear on the situation, with the Resign-to-Run question belonging to the Division of Elections.

Currency note

This opinion was issued in 2012. Subsequent statutory amendments, court decisions, or later AG opinions may have changed the analysis. Treat this page as historical context, not current legal advice. Verify current law before relying on any specific rule, deadline, or remedy mentioned here.

Section 194.015 and the Resign-to-Run law in section 99.012 have both been amended over the years, and a city's charter controls exactly when a term of office begins. Confirm the current statutes and the relevant charter before relying on this analysis.

Common questions

Q: Can a value adjustment board citizen member also hold city office?
A: No. Section 194.015 bars a VAB citizen member from being a member or employee of any "taxing authority," and the AG concluded a municipality is a taxing authority, so simultaneous service on the VAB and a city commission is prohibited.

Q: When must the member resign from the value adjustment board?
A: No later than the commencement of the term of the city office. The AG read "may not be a member" to require resignation by the time the person becomes a member of the city commission, which the charter ties to the start of the term, not just election day.

Q: Is a city a "taxing authority"?
A: Yes, under this opinion. Although section 194.015 does not define the term, the AG used the ordinary meaning and a definition from the redevelopment statute to conclude that a municipality, which levies ad valorem taxes, is a taxing authority.

Q: Does the Resign-to-Run law apply too?
A: The AG did not decide that. It noted that questions about Florida's Resign-to-Run law (section 99.012) must be directed to the Division of Elections, and limited this opinion to section 194.015.

Background and statutory framework

Section 194.015, Florida Statutes, creates a value adjustment board in each county and provides that a citizen member "may not be a member or an employee of any taxing authority." Because the statute does not define "taxing authority," the AG looked to dictionary definitions and to the definition in section 163.340 (community redevelopment), which defines a taxing authority as a public body that levies or may levy ad valorem tax, consistent with the rule that undefined common words get their plain meaning (Sieniarecki v. State, 756 So. 2d 68 (Fla. 2000); Green v. State, 604 So. 2d 471 (Fla. 1992)). The AG also cautioned that courts and the AG cannot add requirements the Legislature did not enact (Johnson v. Taggart, 92 So. 2d 606 (Fla. 1957)).

On timing, Article VI, section 6 of the Florida Constitution leaves municipal elections to law, and section 166.021(4) requires referendum approval for charter provisions on municipal officers' terms. The City of Weston charter sets when a commissioner's term commences, and the AG used that to identify when the person becomes a "member" of the commission.

Citations and references

Statutes and constitution:

• s. 194.015, Fla. Stat. (value adjustment board; citizen member may not belong to a taxing authority)
• s. 163.340, Fla. Stat. (definition of "taxing authority" in the redevelopment context)
• s. 166.021(4), Fla. Stat. (referendum for charter terms-of-office provisions)
• Art. VI, s. 6, Fla. Const. (municipal elections as provided by law)
• Art. VII, s. 9, Fla. Const. (local ad valorem taxing authority)

Cases:

• Johnson v. Taggart, 92 So. 2d 606 (Fla. 1957), courts and the AG cannot add requirements the Legislature omitted
• Sieniarecki v. State, 756 So. 2d 68 (Fla. 2000), undefined words construed in their plain sense
• Green v. State, 604 So. 2d 471 (Fla. 1992), plain meaning may be found in a dictionary

Source

• Landing page: https://www.myfloridalegal.com/ag-opinions/value-adjustment-board-member-resignation
• Original PDF: https://www.myfloridalegal.com/print/pdf/node/1616

Original opinion text

Mr. Monroe D. Kiar

6191 Southwest 45th Street

Suite 6151A

Davie, Florida 33314

RE: VALUE ADJUSTMENT BOARDS – ELECTIONS – TERMS OF OFFICE – MUNICIPALITIES – CITY COMMISSIONERS – TAXING AUTHORITY – requirement that value adjustment board member not serve as member of any taxing authority. s. 194.015, Fla. Stat.

Dear Mr. Kiar:

As attorney for the Broward County Value Adjustment Board, you have asked for my opinion on substantially the following questions:

1. Is a citizen board member of the Broward County Value Adjustment Board required to resign his position on the Value Adjustment Board prior to taking elected office under section 194.015, Florida Statutes?

2. If the response to Question One is in the affirmative, may that resignation take place anytime up to the moment that the citizen board member is sworn into local elected office?

In sum:

1. A citizen member of a county value adjustment board is prohibited by section 194.015, Florida Statutes, from simultaneously serving on the value adjustment board and being a member or an employee of a municipality.

2. As required by section 194.015, Florida Statutes, a member of the value adjustment board must resign his or her office on the board on or before becoming a "member" of the city commission, that is, no later than commencement of his or her term of office as a city commissioner.

As special legal counsel for the Broward County Value Adjustment Board you have advised this office that a citizen member of the board is planning to file as a candidate for city commissioner of the City of Weston. Based on the language of section 194.015, Florida Statutes, you have questions relating to this member's potential candidacy and its effects on his or her service on the Broward County Value Adjustment Board.[1]

Question One

Section 194.015, Florida Statutes, creates a value adjustment board for each county and provides for the membership of the board. Two citizen members shall be appointed to each value adjustment board:

"[O]ne of whom shall be appointed by the governing body of the county and must own homestead property within the county and one of whom must be appointed by the school board and must own a business occupying commercial space located within the school district."[2]

With regard to citizen members of the board, the statute provides that "[a] citizen member may not be a member or an employee of any taxing authority, and may not be a person who represents property owners in any administrative or judicial review of property taxes."

The statute does not specifically delineate what may constitute "any taxing authority" although this particular statute uses the term in several places.[3] Neither this office nor the courts are authorized to amplify legislative requirements with their own notions of what might be appropriate.[4] If additional requirements are to be imposed, they should be inserted by the Legislature.[5]

In the absence of statutory definition, words of common usage are construed in their plain and ordinary sense and, if necessary, the plain and ordinary meaning of a word can be ascertained by reference to a dictionary.[6] Black's Law Dictionary defines the term "authority" as "[a] governmental agency or corporation that administers a public enterprise."[7] A "tax" is defined as "a monetary charge imposed by the government on persons, entities, transactions, or property to yield public revenue."[8] Similarly, Webster's New Universal Unabridged Dictionary defines a "tax" as "a sum of money demanded by a government for its support or for special facilities or services, levied upon incomes, property, sales, etc."[9] An "authority" is defined as "a person or body of persons in whom authority is vested, as a governmental agency."[10]

Since section 194.015, Florida Statutes, does not define the phrase "taxing authority," it may also be helpful to consider a definition of "taxing authority" provided elsewhere in the Florida Statutes. Section 163.340, Florida Statutes, relating to community redevelopment defines the term "[t]axing authority" to mean "a public body that levies or is authorized to levy an ad valorem tax on real property located in a community redevelopment area."[11] Applying general rules of statutory construction and using other statutory definitions for support, it would appear that the term "taxing authority" as it is used in section 194.015, Florida Statutes, refers to a public body that levies or is authorized to levy taxes. It is without question that a municipality is a "taxing authority" within the scope of this general definition for purposes of the Florida Constitution and the Florida Statutes.[12]

Thus, it is my opinion that a citizen member of a county value adjustment board is prohibited by section 194.015, Florida Statutes, from serving on the value adjustment board and also being a member or an employee of a municipality.[13]

Question Two

My response to your first question was in the affirmative and you have also asked when the citizen member must resign his or her value adjustment board office after being elected as an officer of the city in order to satisfy the terms of section 194.015, Florida Statutes.[14] Because the statute states that "[a] citizen member may not be a member or an employee of any taxing authority," it would appear that resignation must occur no later than commencement of the term of office of the elected official.

Article VI, section 6 of the Florida Constitution provides that municipal elections shall be as provided by law. Section 166.021(4), Florida Statutes, requires referendum approval for matters prescribed by municipal charter relating to terms of office for municipal officers. The City of Weston adopted its charter by referendum on November 7, 2006.[15]

Article V of the City of Weston Charter provides that terms of office for the Mayor and Commissioners of the city "shall commence at the first regularly scheduled City Commission Meeting after receipt of certification of the election (the "Certification") or 20 days after the Certification is received, whichever is earlier."[16] A term of office is generally defined as "[t]he period during which an elected officer or appointee may hold office, perform its functions, and enjoy its privileges and emoluments"[17] and it is commencement of the term of office which determines when a commissioner becomes an active "member" of the commission.[18]

Thus, it is my opinion that, as required by section 194.015, Florida Statutes, a member of the value adjustment board must resign his or her office on the board on or before becoming a "member" of the city commission, that is, no later than commencement of his or her term as a city commissioner.

Sincerely,

Pam Bondi

Attorney General

PB/tgh

[1] Your questions have been rephrased to enable this office to comment. You have been advised that questions relating to Florida's Resign to Run Law must be addressed by the Division of Elections and that questions on the interpretation of administrative rules must be addressed by the agency promulgating those particular rules, in this case, the Department of Revenue.

[2] And see Op. Att'y Gen. Fla. 08-56 (2008), considering the qualification that a citizen member "own a business occupying commercial space located within the school district."

[3] The statute also prohibits private counsel for the board from representing "any taxing authority[.]"

[4] Johnson v. Taggart, 92 So. 2d 606 (Fla. 1957).

[5] Id. at 608. And see Sarasota Herald-Tribune Company v. Sarasota County, 632 So. 2d 606, 607 (Fla. 2d DCA 1993).

[6] Sieniarecki v. State, 756 So. 2d 68 (Fla. 2000); Rollins v. Pizzarelli, 761 So. 2d 294 (Fla. 2000); Green v. State, 604 So. 2d 471 (Fla. 1992).

[7] Black's Law Dictionary (8th ed. 1999) at 143.

[8] Id. at 1496.

[9] Webster's New Universal Unabridged Dictionary (2003) at 1947.

[10] Id. at 139.

[11] Section 163.340(24), Fla. Stat.

[12] See Art. VII, s. 9, Fla. Const. "Local Taxes," which provides the authority to levy ad valorem taxes; and see, e.g., s. 193.0235, Fla. Stat. (ad valorem taxes and non ad valorem assessments against subdivision property); s. 200.065, Fla. Stat. (method for fixing millage by taxing authorities).

[13] I would also note that the dual office-holding prohibition of the Florida Constitution would appear to preclude a value adjustment board member from simultaneously serving as an officer of the state, counties, or municipalities. See Ops. Att'y Gen. Fla. 06-13 (2006), 85-21 (1985), and 84-25 (1984).

[14] As noted supra, questions involving the applicability of the Resign to Run Law, section 99.012, Fla. Stat., should be directed to the Division of Elections and no comment is expressed herein regarding the applicability of that statute.

[15] See Charter of the City of Weston, as adopted by referendum on November 7, 2000, and amended by referenda on November 5, 2002, March 11, 2003, November 2, 2004, and November 7, 2006.

[16] Id. at s. 5.01(g).

[17] See Black's Law Dictionary (8th ed. 1999) at 1512.

[18] And see s. 2.03(a), Charter of the City of Weston, which requires that "[e]ach Commissioner and the Mayor shall remain in office until his or her successor is elected and assumes the duties of the position."