Tax protester loses appeal to Value Adjustment Board

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By Jeff M. Hardison

BRONSON – George Sandora of Otter Creek served as an agent for Greg Lukehart of 12155 S.W. 165TH Terrace, Cedar Key, when Lukehart petitioned the Levy County Value Adjustment Board (VAB) for a reduced value of taxable property.

The VAB– county commissioners Danny Stevens, Lilly Rooks and Tony Parker, and School Board members Beth Davis and Rick Turner – unanimously upheld the assessment made by Levy County Property Appraiser Francis Akins.

Their agreement to uphold Akins' assessments came even after Sandora gave an impassioned speech.

The decrease in the market value of Lukehart's homestead shows there should not have been an increase in the appraised taxable value of the property this year, Sandora said.

"When the market value of a property is decreasing," Sandora said, it is an arbitrary and capricious decision to increase table value. The only determining principle that appears to be applied is, "We do it because we can." And that is not a valid principle.?

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