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Dear Ms. Echeverri:

You ask:

Does section 286.011, Florida Statutes, apply to special magistrates appointed by value adjustment boards to conduct hearings, to take testimony, and to make recommendations to the value adjustment board?

In sum:

Section 286.011, Florida Statutes, applies to special magistrates when they are exercising their delegated authority to act on behalf of the value adjustment boards.

A value adjustment board (VAB) created pursuant to section 194.015, Florida Statutes, is a quasi-judicial governmental body that hears appeals initiated by taxpayers contesting the denial of tax…