Hardee County VAB denies Walmart tax petition after no-show; certifies 2024 tax roll

On March at 10 a.m., the Hardee County Value Adjustment Board voted unanimously to deny a commercial property tax petition filed by Walmart Inc. after the item's representative failed to appear for the scheduled hearing.

The board's action followed a reading of the single petition for the day by the deputy clerk, who identified the matter as a commercial real property petition for Walmart Inc. and noted the listed representative as "Jerry Ocoyne, CMI." The deputy clerk told the board no representative was present. Legal counsel to the board said the prehearing checklist had been completed and recommended a denial because the petitioner did not show.

The denial matters because it leaves in place the property appraiser's valuation unless Walmart pursues a separate appeal in court. Legal counsel told the board that a petitioner who chooses to continue the challenge may appeal to circuit court.

During the hearing the deputy clerk summarized the board's procedural finding: "It is the commercial real property value for Walmart Inc. The representative is, Jerry Ocoyne, CMI," and later legal counsel stated, "It's a denial of their right to have their taxes changed, essentially," explaining that the board was denying the petition because the petitioner failed to appear. Counsel also said, "That goes to circuit court if they choose to appeal." Those statements were placed on the record as the basis for the board's prehearing recommendation.

After a motion to deny the petition and a second, the chair called for a vote; members present signified "aye" and the motion passed unanimously. The deputy clerk confirmed the recommendation would be written into the record for appeal purposes.

In addition to the Walmart petition, the board approved routine business items earlier in the meeting, including the meeting agenda and the minutes from the previous organizational meeting, both by unanimous voice votes. Later the board approved the certification of the 2024 tax roll; a motion to approve carried unanimously with no additional discussion recorded.

The deputy clerk also read a list of previously filed withdrawals, approvals, or settlements that the board had on record for other property and tangible personal property petitions; those items were placed on the record but were not discussed at the hearing. The board administered the oath to witnesses and made introductory remarks recognizing new board members and staff on the record before convening the single petition hearing.

The board adjourned after completing the listed business.