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Filing # 145452670 E-Filed 03/10/2022 11:55:59 AM
IN THE CIRCUIT COURT OF THE ELEVENTH
JUDICIAL CIRCUIT IN AND FOR MIAMI-DADE COUNTY, FLORIDA
CIVIL ACTION
RAUL MEJIA, and VIRGINIA LOPEZ
Plaintiffs,
CASE NO.: 2018-12371-CA
vs. DIVISION:
PEDRO GARCIA, as Property Appraiser of
Miami Dade County Florida; LEON M.
BIEGALSKI, as Executive Director of Florida
Department of Revenue; MARCUS SAIZ DE
LA MORA, as Tax Collector of Miami Dade
County, Florida
Defendants.
______________________________________________/
PLAINTIFFS’ NOTICE OF TAKING DEPOSITION
PLEASE TAKE NOTICE that pursuant to Fla. R. Civ. P. 1.280 and 1.310(b)(6), the Plaintiffs
in the above styled case, through the undersigned attorney, will take the depositions of the
following persons at the date, time, and place stated below. The deposition will be upon oral
examination before a registered court reporter or before any other notary public or officer
authorized by law to take depositions. The oral examinations of the following persons will
continue from day to day until completed. The depositions are being taken for the purpose of
discovery, for use at trial, and for all other purposes permitted under the Florida Rules of Civil
Procedure and the rules of evidence.
Agency Representative
Florida Department of Revenue
c/o Mr. Timothy Dennis,
Chief Assistant Attorney General
Revenue Litigation Bureau
Office of the Attorney General
PL 01, The Capitol
Tallahassee, FL 32399-1050
The Agency Representative shall be prepared for examination on the issues and matters in
the attached Exhibit A.
Page 1 of 4
DATE AND TIME: April 26, 2022 at 10:30 AM
PLACE: 45 NE 167th Street, North Miami Beach, FL 33162, Via Zoom
conference due to Covid-19 protocols of the witnesses and Parties
[The Court Reporting Agency will provide the Zoom link]
COURT REPORTER: Prestige Court Reporting – 954-764-7297
VIDEOGRAPHER: Any Agent of Prestige Reporting Service
633 South Andrews Avenue, Suite 202
Fort Lauderdale, FL 33301
954-764-7297
info@prestigereportingservice.com
Respectfully submitted,
ANDRÉ GIBSON, CHARTERED
Andre A. Gibson
Attorney for Plaintiffs, Virginia and Raul Mejia
Florida Bar Number: 0635529
45 NE 67th Street,
North Miami Beach, FL 33162
Telephone: (305) 652-4900
E-Mail: AAGibson@Gibsontaxlaw.com
Secondary E-Mail: Efile@Gibsontaxlaw.com
CERTIFICATE OF SERVICE
I HEREBY CERTIFY that a copy of the foregoing has been furnished via electronic
mail to Timothy Dennis at Timothy.Dennis@myfloridalegal.com,
Jon.Annette@myfloridalegal.com, Rebecca.Padgett@myfloridalegal.com; and Michael
Mastrucci, Assistant County Attorney, mastrucc@miamidade.gov; emily@miamidade.gov,
this 10th day of March, 2022.
André A. Gibson
Attorney for Plaintiffs
Page 2 of 4
EXHIBIT “A”
MATTERS FOR EXAMINATION OF AGENCY REPRESENTATIVE
1. The allegations of Plaintiff’s complaint
2. The allegations and positions taken by the DOR in its affirmative defenses
3. Person with the most knowledge regarding DOR’s answers to Plaintiffs’ request for
admissions
4. Person with the most knowledge regarding DOR’s answers to Plaintiffs’
interrogatories
5. Person with the most knowledge regarding DOR’s responses to the Plaintiffs’ Request
for Production
6. Person with the most knowledge regarding DOR’s “Property Tax Oversight” functions
as set forth in the attached “FLORIDA DEPARTMENT OF REVENUE STATEMENT
OF AGENCY ORGANIZATION AND OPERATION”
7. The DOR’s approved forms for property appraisers, including but not limited to and
any other versions of the following forms then existing as at August 29, 2013:
a. DR-402 Declaration of Mobile Home as Real Property,
b. DR-404PA Property Appraiser Budget Amendment/Transfer, R. 03/08
c. DR-420FC Distribution to Fiscally Constrained Counties Application
d. DR-430 Change of Ownership or Control Non-Homestead Property, N.
11/12
e. DR-430M Change of Ownership or Control, Multiple Parcels, N. 11/12
f. DR-431 Voluntary Disclosure of Property, R. 11/12
g. DR-452 Return of Real Property in Attempt to Establish Adverse
Possession without Color of Title, R. 12/20
h. DR-453 Notice of Tax Lien for Exemptions and Assessment Limitations,
R. 04/16
i. DR-453B Notice of Tax Lien of Assessments of Escaped Taxes, R. 04/16
j. DR-490 Notice of Disapproval of Application for Property Tax Exemption
or Classification by the County Property Appraiser, R. 11/12
k. DR-490PORT Notice of Denial of Transfer of Homestead Assessment
Difference, R. 11/21
l. DR-492 Return of Pollution Control Devices for Ad Valorem Tax
Purposes, R. 11/12
m. DR-498 Renewal Application for Total or Partial Property Tax
Exemption, R. 01/93
n. DR-498AR Removal of Total or Partial Exemption [front side of form];
Automatic Renewal of Total or Partial Exemption [back side of form], R. 11/12
o. DR-498R Renewal Application for Total or Partial Property Tax
Exemption - Receipt, 06/91
p. DR-499 Renewal Application for Agricultural or High-Water Recharge
Classification of Lands, R. 12/96
q. DR-499AR Removal of Agricultural or High-Water Recharge Classification
[front]; Automatic Renewal of Agricultural Or High-Water Recharge
Classification [back], R. 11/12
r. DR-499C Renewal and Certification of Agricultural Classification of
Lands, R. 12/03
Page 3 of 4
s. DR-499R Renewal Application for Agricultural Classification of Lands -
Receipt, R. 6/91
t. DR-500 Renewal Application for Homestead and Related Tax
Exemptions, R. 11/12
u. DR-500AR Removal of Homestead Exemption(s) [front side of form];
Automatic Renewal of Homestead Exemption [back side of form], R. 12/21,
Provisional
v. DR-500R Renewal Application for Homestead and Related Tax
Exemptions - Receipt, R. 06/91
w. DR-508 Application for Separate Assessment of Mineral, Oil and Other
Subsurface Rights, R. 12/94
x. DR-518 Cutout Request, R. 04/16
y. GT-800047 Taxation of Mobile Homes in Florida Action: Brochure, R. 12/11
z. PT-902018 Property Appraiser Calendar, R. 04/15
aa. DR-464 Worksheet to Calculate the Prorated Refund of Ad Valorem
Taxes Paid by Certain Qualifying Veterans or Veterans’ Surviving Spouses, N.
05/21
Page 4 of 4
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Filing # 145452670 E-Filed 03/10/2022 11:55:59 AM IN THE CIRCUIT COURT OF THE ELEVENTH JUDICIAL CIRCUIT IN AND FOR MIAMI-DADE COUNTY, FLORIDA CIVIL ACTION RAUL MEJIA, and VIRGINIA LOPEZ Plaintiffs, CASE NO.: 2018-12371-CA vs. DIVISION: PEDRO GARCIA, as Property Appraiser of Miami Dade County Florida; LEON M. BIEGALSKI, as Executive Director of Florida Department of Revenue; MARCUS SAIZ DE LA MORA, as Tax Collector of Miami Dade County, Florida Defendants. ______________________________________________/ PLAINTIFFS’ NOTICE OF TAKING DEPOSITION PLEASE TAKE NOTICE that pursuant to Fla. R. Civ. P. 1.280 and 1.310(b)(6), the Plaintiffs in the above styled case, through the undersigned attorney, will take the depositions of the following persons at the date, time, and place stated below. The deposition will be upon oral examination before a registered court reporter or before any other notary public or officer authorized by law to take depositions. The oral examinations of the following persons will continue from day to day until completed. The depositions are being taken for the purpose of discovery, for use at trial, and for all other purposes permitted under the Florida Rules of Civil Procedure and the rules of evidence. Agency Representative Florida Department of Revenue c/o Mr. Timothy Dennis, Chief Assistant Attorney General Revenue Litigation Bureau Office of the Attorney General PL 01, The Capitol Tallahassee, FL 32399-1050 The Agency Representative shall be prepared for examination on the issues and matters in the attached Exhibit A. Page 1 of 4 DATE AND TIME: April 26, 2022 at 10:30 AM PLACE: 45 NE 167th Street, North Miami Beach, FL 33162, Via Zoom conference due to Covid-19 protocols of the witnesses and Parties [The Court Reporting Agency will provide the Zoom link] COURT REPORTER: Prestige Court Reporting – 954-764-7297 VIDEOGRAPHER: Any Agent of Prestige Reporting Service 633 South Andrews Avenue, Suite 202 Fort Lauderdale, FL 33301 954-764-7297 info@prestigereportingservice.com Respectfully submitted, ANDRÉ GIBSON, CHARTERED Andre A. Gibson Attorney for Plaintiffs, Virginia and Raul Mejia Florida Bar Number: 0635529 45 NE 67th Street, North Miami Beach, FL 33162 Telephone: (305) 652-4900 E-Mail: AAGibson@Gibsontaxlaw.com Secondary E-Mail: Efile@Gibsontaxlaw.com CERTIFICATE OF SERVICE I HEREBY CERTIFY that a copy of the foregoing has been furnished via electronic mail to Timothy Dennis at Timothy.Dennis@myfloridalegal.com, Jon.Annette@myfloridalegal.com, Rebecca.Padgett@myfloridalegal.com; and Michael Mastrucci, Assistant County Attorney, mastrucc@miamidade.gov; emily@miamidade.gov, this 10th day of March, 2022. André A. Gibson Attorney for Plaintiffs Page 2 of 4 EXHIBIT “A” MATTERS FOR EXAMINATION OF AGENCY REPRESENTATIVE 1. The allegations of Plaintiff’s complaint 2. The allegations and positions taken by the DOR in its affirmative defenses 3. Person with the most knowledge regarding DOR’s answers to Plaintiffs’ request for admissions 4. Person with the most knowledge regarding DOR’s answers to Plaintiffs’ interrogatories 5. Person with the most knowledge regarding DOR’s responses to the Plaintiffs’ Request for Production 6. Person with the most knowledge regarding DOR’s “Property Tax Oversight” functions as set forth in the attached “FLORIDA DEPARTMENT OF REVENUE STATEMENT OF AGENCY ORGANIZATION AND OPERATION” 7. The DOR’s approved forms for property appraisers, including but not limited to and any other versions of the following forms then existing as at August 29, 2013: a. DR-402 Declaration of Mobile Home as Real Property, b. DR-404PA Property Appraiser Budget Amendment/Transfer, R. 03/08 c. DR-420FC Distribution to Fiscally Constrained Counties Application d. DR-430 Change of Ownership or Control Non-Homestead Property, N. 11/12 e. DR-430M Change of Ownership or Control, Multiple Parcels, N. 11/12 f. DR-431 Voluntary Disclosure of Property, R. 11/12 g. DR-452 Return of Real Property in Attempt to Establish Adverse Possession without Color of Title, R. 12/20 h. DR-453 Notice of Tax Lien for Exemptions and Assessment Limitations, R. 04/16 i. DR-453B Notice of Tax Lien of Assessments of Escaped Taxes, R. 04/16 j. DR-490 Notice of Disapproval of Application for Property Tax Exemption or Classification by the County Property Appraiser, R. 11/12 k. DR-490PORT Notice of Denial of Transfer of Homestead Assessment Difference, R. 11/21 l. DR-492 Return of Pollution Control Devices for Ad Valorem Tax Purposes, R. 11/12 m. DR-498 Renewal Application for Total or Partial Property Tax Exemption, R. 01/93 n. DR-498AR Removal of Total or Partial Exemption [front side of form]; Automatic Renewal of Total or Partial Exemption [back side of form], R. 11/12 o. DR-498R Renewal Application for Total or Partial Property Tax Exemption - Receipt, 06/91 p. DR-499 Renewal Application for Agricultural or High-Water Recharge Classification of Lands, R. 12/96 q. DR-499AR Removal of Agricultural or High-Water Recharge Classification [front]; Automatic Renewal of Agricultural Or High-Water Recharge Classification [back], R. 11/12 r. DR-499C Renewal and Certification of Agricultural Classification of Lands, R. 12/03 Page 3 of 4 s. DR-499R Renewal Application for Agricultural Classification of Lands - Receipt, R. 6/91 t. DR-500 Renewal Application for Homestead and Related Tax Exemptions, R. 11/12 u. DR-500AR Removal of Homestead Exemption(s) [front side of form]; Automatic Renewal of Homestead Exemption [back side of form], R. 12/21, Provisional v. DR-500R Renewal Application for Homestead and Related Tax Exemptions - Receipt, R. 06/91 w. DR-508 Application for Separate Assessment of Mineral, Oil and Other Subsurface Rights, R. 12/94 x. DR-518 Cutout Request, R. 04/16 y. GT-800047 Taxation of Mobile Homes in Florida Action: Brochure, R. 12/11 z. PT-902018 Property Appraiser Calendar, R. 04/15 aa. DR-464 Worksheet to Calculate the Prorated Refund of Ad Valorem Taxes Paid by Certain Qualifying Veterans or Veterans’ Surviving Spouses, N. 05/21 Page 4 of 4