Ryan LLC fails to appear at Hernando County tax hearings; magistrate to recommend denial for 16 petitions

Robert Hicks, an appraiser special magistrate selected by the Hernando County Value Adjustment Board, told the board that Ryan LLC failed to appear at a series of tax-valuation hearings scheduled for Jan. 31, 2025, at 9 a.m., and that he will issue recommended decisions denying relief for the affected petitions.

Hicks said, “Petitioner did not state good cause for their absence and did not request that the petition be heard and evidence considered in their absence. A recommended decision denying relief will be issued to ensure that any legal rights the petitioner may have for potential action in circuit court are not impaired.”

The statements covered multiple petitions filed by Ryan LLC (petition numbers 2024-226 through 2024-242, not all numbers contiguous). In each case the magistrate recorded that the petitioner did not appear, did not claim good cause for the absence, and did not ask that evidence be considered in their absence. Hicks stated the recommended denial in each instance is being issued to protect any procedural rights that might pertain if the petitioner seeks review in circuit court.

Votes at a glance / petition outcomes

- Petition 2024-226, parcel listed in the record as "r 32323175130-079903 0": Recommended decision denying relief (petitioner did not appear; hearing scheduled Jan. 31, 2025, 9 a.m.). - Petition 2024-227, parcel text in record: "r 3232317, 513008290070" (as recorded): Recommended decision denying relief (petitioner did not appear). - Petition 2024-228, parcel listed as "r 323231751300841005 0": Recommended decision denying relief (petitioner did not appear). - Petition 2024-229, parcel listed as "r 3232317513008560120": Recommended decision denying relief (petitioner did not appear). - Petition 2024-230, parcel text in record: "r 3232317, 514009080060": Recommended decision denying relief (petitioner did not appear). - Petition 2024-231, parcel listed as "r 3232317515009330090": Recommended decision denying relief (petitioner did not appear). - Petition 2024-232, parcel listed as "r 3232317515009340060": Recommended decision denying relief (petitioner did not appear). - Petition 2024-233, parcel text in record: "r 32323175160 983-0110" (as recorded): Recommended decision denying relief (petitioner did not appear). - Petition 2024-234, parcel text in record: "r 3 2323 17516010040060" (as recorded): Recommended decision denying relief (petitioner did not appear). - Petition 2024-235, parcel text in record: "r 323231751601061062...0200" (as recorded): Recommended decision denying relief (petitioner did not appear). - Petition 2024-237, parcel listed as "r 3232317517010820110": Recommended decision denying relief (petitioner did not appear). - Petition 2024-238, parcel listed as "r 3232317518012370140": Recommended decision denying relief (petitioner did not appear). - Petition 2024-239, parcel listed as "r 323231751801248-0200": Recommended decision denying relief (petitioner did not appear). - Petition 2024-240, parcel listed as "r 3232317-518-11801-0110": Recommended decision denying relief (petitioner did not appear). - Petition 2024-241, parcel listed as "r 3232317518218330200": Recommended decision denying relief (petitioner did not appear). - Petition 2024-242, parcel listed as "r 32323175200300130 1 310-0210": Recommended decision denying relief (petitioner did not appear).

These are recommended decisions from the special magistrate, not final determinations by the Value Adjustment Board or by a court. Hicks repeatedly emphasized the purpose of issuing recommended denials is to preserve any procedural rights the petitioner may later assert in circuit court. The transcript contains no motions, votes by board members, or formal responses from Ryan LLC during the recorded segments.

The hearing record, as read by Hicks, serves as administrative documentation of nonappearance and the magistrate's intended procedural step. If the petitioner pursues further review, the next steps would follow administrative and judicial review processes outside the hearing transcript recorded here.