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  • 5 17003 Complaint

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    Matthew Daniel Nye
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    Curt Smith Ethics Complaint Part Five

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    Curt Smith Ethics Complaint Part Five

    Drepturi de autor:

    © All Rights Reserved
    Descărcați ca PDF sau citiți online pe Scribd
    Indicator pentru conținut neadecvat
    27 vizualizări19 pagini

    5 17003 Complaint

    Încărcat de

    Matthew Daniel Nye
    Curt Smith Ethics Complaint Part Five

    Drepturi de autor:

    © All Rights Reserved
    Descărcați ca PDF sau citiți online pe Scribd
    Indicator pentru conținut neadecvat
    din 19
    ~ ORIGINAL s FLORIDA Florida Commission on Ethics COMMISSION ON ETHICS P. O. Drawer 15709, Tallahassee, Florida 32317-5709 "A Public Office is a Public Trust" AN 2007 COMPLAINT RECEIVED 1. PERSON BRINGING COMPLAINT: Name:, MATT NYE TelephoneNumber;_ (321) 626-9791 Address: 1345 Bonaventure Drive City;__Melboume County: Brevard County State. FL zip Code. 32940 2. PERSON AGAINST WHOM COMPLAINT IS BROUGHT: Use a separate complaint form for each person you wish to complain against: Name: Curt Smith ‘Telephone Number: __(321) 633-2044 Address: 2725 Judge Fran Jamieson Way, Building C, Suite 214 City: Viera County: Brevard ZipCode:__ 32940 Title of office or position held or sought; Brevard County Commissioner for District 4 / Commission Chair 3, STATEMENT OF FACTS: Please provide a full explanation of your complaint, describing the facts and the actions of the person named above and why you believe he or she violated the law. Include relevant dates and the names and addresses of persons whom you believe may be witnesses. Please do not submit ‘more than 15 pages, including this form. Please do not submit video or audio tapes, CDs, DVDs, material will not be considered part of the complaint STATE OF A COUNTY OF |, the person bringing this complaint, do Sworn to (or affirmed) and subscribed before me this ‘swear or affirm that the facts set forth in 2xe— day of, KAREN SCOTT-FOLEY. Notary Publ - State of Florida My Comm. Expires Aug 8, 2018 Comission # FF 134523, the foregoing complaint and attachments * thereto are true and correct tothe best of | 204 by. a o my knowledge and belief. ‘of person making statement) (Signature of Netal) Public) ones) Secor i ‘Pin, Type or Samp Commissioned Nome ol NS Pub) be Foieu bo aeesie daremy 0,20 Personally Known __OR Produced Identification ~~ Ineoportdby eferencein Rue 24701010), FAC. Type of Identification Produced: LT )L— SIGNATURE OF Curt Smith, Brevard County Commissioner for District 4 and Chair of the Brevard County Commission, failed to submit complete and accurate “Full and Public Disclosure of Financial Interests” forms (CE Form 6) for 2014 and 2015 as an elected officer required to publicly disclose his financial interests on an annual basis as outlined in Article Il Section 8 of the Florida Constitution and F.S. §112.3145. In Part B of both the 2014 and 2015 CE Form 6, there is a single asset description characterized and grouped together as “Autos, Watercraft, Annuities, IRAs, Money Markets,” with a collective valuation of $628,000 for 2014 and a collective valuation of $630,000 for 2015 (see Exhibits A and B). Article II, Section 8 of the Florida Constitution states that “[a]ll elected constitutional officers and candidates for such offices and, as may be determined by law, other public officers, candidates, and employees shall file full and public disclosure of their financial interests,” such that “{fJull and public disclosure of financial interests shall mean filing with the custodian of state records by July 1 of each ‘year a sworn statement showing net worth and identifying each asset and liability.” In Part B of both the 2014 and 2015 CE Form 6, Curt Smith failed to individually describe and provide a specific value for each of the assets that were improperly grouped together as “Autos, Watercraft, Annuities, IRAs, Money Markets” (see Exhibits A and B). In this respect, Curt Smith violated Article II Section 8 of the Florida Constitution in 2014 and 2015. Furthermore, specifically in Part B of the 2015 CE Form 6, Curt Smith failed to indicate any figure whatsoever for the aggregate value of his household goods and personal effects, even though he indicated a concrete figure of $33,000 in the 2014 CE Form 6 (See Exhibits A and B). Again, Article Il, Section 8 of the Florida Constitution states that “[a]ll elected constitutional officers and candidates for such offices and, as may be determined by law, other public officers, candidates, and employees shall file full and public disclosure of their financial interests.” Clearly, no figure of any kind was given as to aggregate value of household goods in Part B of the 2015 CE form 6 (See Exhibit B). In respect, Curt Smith violated Article II Section 8 of the Florida Constitution in 2015. In addition, in Part B of both the 2014 and 2015 CE Form 6, one of the real property assets listed is characterized as “West Melbourne Commercial Property,” with two other real property assets generally identified as a “Single Family Home” and a “Vacation Condo”; no addresses of any kind are reported for any of the aforesaid real property assets (See Exhibits A and B). With regard to reporting of real property as assets valued over $1000 in this context, F.S. §112.3145(3) specifically calls for [t]he location or description of real property in this state, except for residences and vacation homes...” Thus, while the non-address-specific descriptions of the “Single Family Home” and “Vacation Condo” real property assets are acceptable in light of the abovementioned statutory exception pertaining to residences and vacation homes, the descriptions of the aforementioned commercial real property for the 2014 and 2015 CE Form 6 are insufficient and did not meet the standards outlined above, therefore violating F.S. §112.3145. Furthermore, the relevant instructions on how to identify or describe, in Part B of the 2014 and 2015 CE Form 6, such real properties are as follows: “Real Property: Identify by providing the street address of the property. If the property has no street address, identify by describing the property’s location in a manner sufficient to enable a member of the public to ascertain its location without resorting to any other source of information” (See Exhibit ©). In light of the fact that the description of the commercial property only consists of “West Melbourne Commercial Property” in which no address is referenced, this is clearly not sufficient to enable a member of the public to ascertain its location without resorting to any other source of information. Therefore, the descriptions of the aforementioned commercial real property for the 2014 and 2015 CE Form 6 are insufficient and did not meet the standards outlined above, thus violating Article II Section 8 of the Florida Constitution. Moreover, with regard to the 2015 CE Form 6, Curt Smith attached an addendum for both Part B concerning assets with a value of over $1000 and Part D concerning income (See Exhibit B). In the section of the addendum. concerning Part B, an additional asset is merely characterized as “Mortgage Note on Sale of Business,” and in the section of the addendum concerning Part D, an additional source of income is merely characterized as “Payments on Sale of Business” (See Exhibit B). For each description, no identification of the name of any applicable entity, bi banking or otherwise, is indicated (See Exhibit B). The instructions attached to each CE Form 6 on how to identify intangible property assets in part B of the CE Form 6 specifically call for one to “[iJdentify the type of property and the business entity or person to which or whom it relates.” Also, the relevant attached instructions concerning income ot sources in Part D of the CE Form 6 specifically require “the name of each source of income....the address of that source, and the amount of income received from that source” (See Exhibit C). As such, neither of the asset and income descriptions above are sufficient enough to meet the foregoing standards, thus constituting a violation of Article I, Section 8 of the Florida Constitution. Lastly, again with regard to Part B of the CE Form 6, the indicated value of the “Single Family Home” for 2014 is $650,000 and $675,000 for 2015, whereas the indicated value of the “West Melbourne Commercial Property” for 2014 is $350,000 and $525,000 for 2015 (See Exhibits A and B). Taking into account the requirements of Article Il, Section 8 of the Florida Constitution once more with respect to “full” public disclosure of financial assets, the applicable instructions attached to the CRE Form 6 specifically concerning the valuation of real property assets in Section B indicate that “[rJeal property may be valued at its market value for tax purposes, unless a more accurate appraisal of its fair market value is available” (See Exhibit C). According to the Brevard County Property Appraiser website, the total market value of the aforementioned single family home was reported as $479,220 in 2014 and $489,070 in 2015, whereas the total market value of the aforesaid commercial property was reported as $255,000 in 2014 and $270,000 in 2015 (See Exhibit D). These publicly reported property valuations deviate significantly from the actual commercial and single family home property valuations that Curt Smith reported in Section B of each CE Form 6 (See Exhibits A, B and D). Moreover the increases in property valuations of the residential property and commercial property as reported on the Brevard County Property Appraiser Website from 2014 to 2015 (+$9,850 for the residential property and +$15,000 for the commercial property) are disproportionately smaller than the increases in property valuations of the relevant residential and commercial properties from 2014 to 2015 with respect to each CE Form 6 (+ $25,000 for the residential property and +$170,000 for the commercial property) (See Exhibits 4, B and D). These large discrepancies are extremely indicative of a highly inaccurate reported valuation as to the real estate and commercial properties for both the 2014 and 2015 CE Form 6, thus strongly suggesting an additional violation of Article II Section 8 of the Florida Constitution. Therefore, by failing to submit complete and accurate “Full and Public Disclosure of Financial Interest for 2014 and 2015, Curt Smith violated Article II Section 8 of the Florida Constitution and F.S. §112.3145 on the foregoing grounds. 2 EXHIBITA FULL AND PUBLIC DISCLOSURE OF FINANCIAL INTERESTS ‘FOR OFFICE USE ONLY: ee 1 FD Sees cme PROCESSED 2575 Judge Fran Jamieson Way Viera FL 32940 IDNo, 257088 Ale MoM Conf, Code ‘Smith , Curt PART A—NET WORTH Please enter the value of your net worth as of December 31, 2014. [Note: Net worth is not calculated by subtracting your reported liabilities from your reported assets, so please see the instructions on page 3] My net worth as December 31, 2014 was $_ 2,093,000 . PART B— ASSETS HOUSEHOLD 6000S ANO PERSONAL EFFECTS: ‘vaetel goo and persona fects maybe reported In a ump sum Hf th arena vaio exceeds $1.00. This catagory ins any of {honing te dtr reser pupece jy coeds of Sas, goa, ad urea le, at acs bowed eae and ‘immo cating: oer Houahadtoma nd vies fr pavona We, ahr ovmed ons. The spent vale of my hovshckd gods and personel tects Sescibed shove) [ASSETS NONVDUALLY VALUED AT OVER 61.000: DESCRIPTION OF ASSET (specie aectption le required -eve scons pA) VALUE OF ASSET 50,000 325000 | 252,000. E28, 200 PART C~ LIABILITIES LUABILITIS IN EXCESS OF $1,000 (See Instructions on page 4): NAME AND ADDRESS OF CREDITOR Moshe. ‘JOINT AND SEVERAL LIABILITIES NOT REPORTED ABOVE: [NAME AND ADORESS OF CREDITOR [AMOUNT OF LIABILITY Also. ‘Roped by refornce ih Rise 344.0021) FAC. PART D — INCOME ‘You may EITHER (1) fe a compel copy of your 2014 federal income tax rum, nclusng af W2's, schedules. and atachments, OR (2) flea sworn ‘datament ientiying each seperate source and amount of come which exceeds $7,000, inc\dng secondary sources cf Income, by completing he remainder of Pat D, below. C11 oct ote a copy of my 2014 federal income tx retim and all Ws, schedules, and atlachments. [you check bis box and atach scopy of your 2014 tax rum, you need not comple he remainder of Part} PRIMARY SOURCES OF INCOME (See Instructions on page 8): PRINCIPAL BUSINESS [ACTIVITY OF SOURCE PART E — INTERESTS IN SPECIFIED BUSINESSES [Instructions on page 6] [BUSINESS ENTITY # $ BUSINESS ENTITY #2 BUSINESS ENTITY #3 WANE OF. BUSINESS ENTITY "ADDRESS OF BUSINESS ENTITY ‘PRINCIPAL BUSINESS activity POSTION FELD ITH ENTITY. TOWN MORE THAN ABH INTEREST INTHE BUSINESS NATURE OF Mr ‘OWNERSHIP INTEREST PART F - TRAINING For officers required to complete annual ethics training pursuant to section 112.3142, FS. I CERTIFY THAT | HAVE COMPLETED THE REQUIRED TRAINING. ‘STATE OF ‘COUNTY OF ‘Swoen to (oF affirmed) end subscribed botore me this ZA-th ay of AM Peal Oh snamanayesay ame of Nota PUB) Personay Known _xf_ OR _Prood Ketan, “Type of Kentitcaton Produce Ya ceried pubic accountant loensed under Chapter 473, or atlomey in good standing with the Flotda Bar prepared tis form for you, be or she must complete the folowing statement: _ prepared the CE Form 6 In accordance with At I, Sec. 8, Florita Constitution, ‘Seaton T3144, Fonda Slats, and te nsiructons tothe form. Upon my reasonable knowledge and belie, the cislosure herein i rue ‘and correct. ‘Signature Preparation of this form by a CPA or attorney does not relieve the fler of the resp ‘Raced by rere Ruse 8.0021, FAC, EXHIBIT B FGRM6 FULL AND PUBLIC DISCLOSURE 2015 OF FINANCIAL INTERESTS FOR: orn use ‘ONLY: COMMISSION ON ETHICS JUN 2 0 2016 oumer RECEIVED cawemnsew PROCESSE End costar fe vocose MIME MHER 2575 Judge Fran Jamieson Way ‘Viera FL 32940 IDNo. 257088 eed Mat a et Cont, Code ‘Smith , Curt ‘CHECK IF THIS ISAFILING BY ACANOIDATE () PARTA-NET WORTH, Please enter the value of your net worth as of December 31, 2015 or a more current date. [Nole: Net worth is not cab ‘culated by subtracting your reported liablities from your reported assets, so please see the instructions on page 3.) My net worth as of Zee —3/ 2015 was £375,000 . PART B ASSETS DESCRIPTION OF ASBET spc dscns rogue eeIatrctons 24) VALUE oF Asser Froke = Sialé €M, = fe oD Lhoheesy - Vacatioa) — KeysAreo 000 PRAT - Hes. sateen. fie for 0 los, WATER CRASS, BAS, “Aolihattes Shae) SAKTS oo PART C— LIABILITIES LIABILITIES IN EXCESS OF $1,000 (Bee Intructons on page 4): NAME ANO ADDRESS OF CREDITOR “Auount OF UABIITY ae ONT AND SEVERAL LIABILITIES NOT REPORTED ABOVE: NAME AND ADDRESS OF CREDITOR | AMOUNT OF LABILITY Ea STL anne Canara wei) SECOMARY SOURSEY OF OME ap an cai nes cna Wy mprng ome cn ns NAME OF ‘NAME OF MAJOR SOURCES ‘PRINCIPAL BUSINESS. [BUSINESS ENTITY ‘OF BUSINESS’ INCOME t OF SOURCE. ACTIVITY OF SOURCE, ‘PART E — INTERESTS IN SPECIFIED BUSINESSES (Instractions on page 6) BUSINESS ENTITY #1 ‘BUSINESS ENTITY #2 BUSINESS ENTITY #3 | PART F-TRAINING For officers required to complete annual ethics training pursuant to section 112.3142, | comvor "BREVARD Seem pee eaneneninen ete eayet "Tipe, Stamp Conmianed Name of Notary Pubic) Persona Koown o% pesent te, Dis “ype of Kenia Produced, bicense cere puble socountant Noensed under Chapter 473, oF etomay in good standing wit the Fide Bar prepared tis form for you, he or she mast complete the folowing statement: 1 prepared the CE Form 6 In socordance wth At, See. 8, Frida Constitution, ‘Section 112.3744, Forde Statutes, and the halrucons tothe form. Upon my reesonable knowledge and bel, the dsciosure herein is tue se st Bois FHT TB AERTF MoekTénke. NoTE ON Sttle OF Business FARTD NeoHe- FhyerenlTS on SAle ef Busuless fA20,000 fF Hey bee EXHIBIT C revard County Property Appraiser Phone: (821) 264-6700 ‘isan bona us “Titusville + Merit Island + Viera « Melooume + Palm Bay PROPERTY DETAILS Surtis L; Smith, Linda uina Ridge Dr Melbourne FL 32835 7B SW Irwin Ave West Melbourne FL $2004 "BUILDING INFORMATION sana Tei /PROPERTY DATACARD #1 -Buliding Use___ Year Built Story Height ‘4800 - Warehousing, Distribution And Trucking ‘Terminal, Van & Storage ‘Warehousing, _ 1978 “ 2 Additional Extra Features 19831 No Data Found EE Page tort Generated on 1072017 72705 PM 12. Brevard County Property Appraiser ‘Phone: (821) 264-6700 Inosvanw-bopap us ‘Tusville » Merrit Island + Viera « Melbourne + Palm Bay PROPERTY DETAILS Single HEX1 - Homestead First $25,000 _HEX2 : Homestead Additional $25,000, 74200 - Unincorp District 4 1985 5304 —_—_—_—_——— eee “Generated on THOBOTT Tazz10 PM ; fo Pings ‘Spa: Residential, Attached ‘Dock Roof: Shingle = Pogezel? 14 EXHIBIT D Annual Full and Public Disclosure of Finan Failure to file also can resul other than judges} In addi employment, demotion, reductior WHAT TO FILE File only the first sheet (pages 1 and 2) Facsimiles will not be accepted. A candidate who has filed Form 6 for 2015, with the Commission, prior to qualifying, ‘may file @ copy of that Form 6 at the time ‘of qualifying ‘WHERE TO FILE FL 32205; Commission WHO MUST FILE FORM 6: ‘All persone holding the folowing positions: Governor, Lieutenant, Governor, Cabinet members, mombers of the Legislature, State ‘Attomeys, Public Defenders, Clerks of Circuit Courts, Sherif, Tax Collectors, Property Appraisers, Supervisors of Elections, County Commissioners, elected Superintendents of Schools, members of District School Boards, Mayor and members of the Jacksonville City Council, Judges of Compensation Claims, INSTRUCTIONS FOR COMPLETING FORM PART A — NET WORTH INTRODUCTORY INFORMATION (41 Top of Form) If your name, mailing address, public agency, and position are ‘already printed on the form, you do not need to provide this NOTICE Interests is due July 4. If the annual form is not filed or postmarked by September 1, an automatic fine of $25 for each day late will be imposed, up to a maximum penalty of $1,500. removal from public office or employment. [s. 112.3144, F: n, failure to make any required disclosure constitutes grounds for and may be punished by one or more ‘of the following: disqualification from being on the ballot, impeachment, removal or suspension from office or in salary, reprimand, or a civil penalty not exceeding $10,000. [s. 112.317, FS] INSTRUCTIONS FOR COMPLETING AND FILING FORM 6 FULL AND PUBLIC DISCLOSURE OF FINANCIAL INTERESTS ‘Officanoiders: Commission on Ethics, PO. Drawer 15709, Tallahassee, FL 32317- '5708; physical address: 325 John Knox Road, Building E, Suite 200, Tallahassee, “The officer before whom they ‘qualify Ifa Form 6 i fled with 2 qualifying ‘officer, it need not also be fled with the applicable to officials WHEN TO FILE ‘Offceholders: No leter than July 1, 2016 ‘Candidates: During the qualifying period, ‘he Duval Gounly Superintendent of Schools, end members of the Florida Housing Finance Corporation Board, the Florida Prepaid College Board, and each expressway authority, transportation authority (exoept the Jacksonville Transportation Authority), bridge authority, or tol euthorty created pursuant to Chapter 348 or 343, FS, or any other generat law, [Required by Art. I s. 8(a)()(1), Fla. Const) Report your net worth as of December 31, 2018, or a more ‘current date, and list that date. This should be the same date used to value your assets and lables. In order to determine your net ‘worth, you will need to total the value of all your assets and subtract the amount of al of your labilites. Simply subtracting the liabilities in Part C from the a not result inan accurate net worth figure in most cases. information unless it should be changed. To change any of this information, write the corect information on the form, and ‘contact vour agency's financial disclosure coordinator. You can find your coordinator on the Commission on Ethics website wwe ethics state fl.us NAME OF AGENCY: The name of the governmental unit which you serve or served, or for which you are a candidate. OFFICE OR POSITION HELD OR SOUGHT: The tite of the ‘office or postion you hold, are seeking, or held as of December 31, 2016, even if you have since left that position. If you are @ ‘candidate, check the box below your name and address. PUBLIC RECORD: The disclosure form and everything attached to itis a public record and Is required by law to be posted to the Commission's website. Your Social Security ‘number and bank account and credit card numbers are not ‘aquired and vou should redact them from any documents ‘you file, If you are an active or former officer or employee listed in Section 119.074, FS., whose home address or other information is exempt from disclosure, the Commission vill ‘maintain that configertialty it vou submit a written request, To total the value of your assets, add: (1) The aggregate value of household goods and personal effects, as reported in Part B ofthis form (2) The value of all assets worth over $1,000, as reported in Part B; and (8) The total value of any assets worthless than $1,000 that Were not reported or included in the category of "household ‘goods and personal effects" To total the amount of your lables, ad (1). The total amount of each liability you reported in Part C of this form, exoept for any amaunts listed in the "Joint and several liabilities not reported above" portion; and, (2) The total amount of unreported liabilities (including those under $1,000, credit card and retail instalment accounts, and taxes owed). (CONTINUED on page 4) a Serpe iy emer oe BOON, FAC PART B—ASSETS WORTH MORE THAN $1,000 [Required by Art. Il s. 8, Fla, Const; s. 112.3144, FS] HOUSEHOLD GOODS AND PERSONAL EFFECTS: ‘The value of your household goods and personal effects may be aggregated and reported as a lump sum, if their aggregate value exceeds $1,000. The types of assets that can be reported in this manner are described on the form. ASSETS INDIVIDUALLY VALUED AT MORE THAN $1,000: Describe, and state the value of, each asset you had on the reporting date you selected for your net worth in Part A, if the asset was worth more than $1,000 and if you have not already included that asset in the aggregate value of your household goods and personal effects. Assets include, but are not limited 10, things like interests in real property; cash; stocks; bonds; certificates of deposit; interests in businesses; beneficial interests, in trusts; money owed you: bank accounts; Deferred Retirement Option Program (OROP) accounts; and the Florida Prepaid College Plan. Assets also include investment products held in IRAs, brokerage accounts, and the Florida College Investment Plan. Note that the product contained in a brokerage account, IRA, or the Florida College Investment Plan, is your asset—not the account or plan itself. ‘You are not required to disclose assets owned solely by your spouse. How to Identify or Describe the Asset: — Real property: Identify by providing the street address of the property. If the property has no street address, identify by desoribing the property's location ina manner sulficient to enable a member of the public to ascertain its location without resorting to any other source of information, — Intangible property: Identify the type of property and the business enfy or person to wiich or fo whom it relates. Do. For example, istStock (Willams Construction Co.) (Southem Water and Gas)" "Bank accounts (First National Bank),” "Smith family trust" "Promissory note and mortgage {owed by John and Jane Doe).” How to Value Assets: — Value each asset by its fair market value on the date ‘sed in Part A for your net wort — Joinly held assets: If you hold real or personal property join with another person, your interest equals your legal percentage of ownership in the property. However, assets that are held as tenanis by the entirety oF jointly with right of survivorship must be reported at 100% of their value — Partnerships: You are deemed to own an interest in a partnership which corresponds fo your interest inthe equity of that partnership. — Trusts: You are deemed to own an interest in @ trust which corresponds to your percentage interest inthe trust corpus. — Real property may be valued at its market value for tax purposes, unless a more acourate appraisal ofits fair market value is available — Marketable securities which are widely traded and whose prices are general available should be valued based upon the closing price onthe valuation date — Accounts, notes, and loans recaivable: Value at far market value, which generally is the amount you reasonably expect to colect ‘aut na S60, FAC — Closely-held businesses: Use any method of valuation Which in your judgment most closely approximates fair market value, such as book value, reproduction value, liquidation value, capitalized earings value, capitalized cash flow value, or value established by "buy-out" agreements. It is suggested that the method of valuation chosen be indicated on the form. — Life Insurance: Use cash surrender value less loans ‘against the policy, plus accumulated dividends, — The asset value of a leased vehicle is the vehicle's present value minus the lease residual (a number found on. the lease document) PART C— LIABILITIES [Requted by rt. s.8, Fla, Const:s. 112312, FS] LIABILITIES IN EXCESS OF $1,000 : List the name and address of each oreditor fo whom you ‘owed more than $7,000 on the date you chose for your net worth in Pert A. and lst the amount you owed. Liaiiies include accounts, notes, and interest payable: debls of obligations (excluding taxes, unless the teres have been reduced to a Judgment to governmental entities; judgments against you, and the unpaid portion of vehicle eases You are not required to iscose tables that are solely your ‘spouse's responsibility. Yu donot have to ist onthe form any of he following: crest card. and retail installment accounts, taxes owed (unless the taxes have been reduced to @ judgment), indebtedness on a fe ineurance policy owed tothe company of issuance, oF contingent lables. A"contingent abit’ is one that will become an actual lability only when one or more future events occur or fal to occur, ‘such as where you are liable only as a partner (without personal labilty) for parnership debis, or where you are lable only 28 a uarantor, surely. or endorser on a promissory note. f you are @ “cormaker” on a note and ae oily Table or jointly and severally liable, then it's nota contingent abil How to Determine the Amount of a Liability: — Generally, the amount of the liability is the face amount ofthe debt — The amount of the liability of a vehicle lease isthe sum of any past-due payments and all unpaid prospective lease payments — Ifyou are the only person obligated to satisfy a fab, 100% af the liablity should be listed = tyou are jonty and several able with another person ‘orenily which offen isthe case where more than one person is lable on a promissory note, you should report here oniy the portion ofthe ably that corTesponds to your percentage af fabilty. However, if you are joinly and several lable for 4 debt relating to property you oun with one or more others as tenants by the entrety or jin, with right of survivership report 100% of the total amount owed. — Ifyou ae only jointly (nt jinty and severally) abe with another person of entity, your share of the lability should be determined in the same way as you determined your share of jointly helé asses, (CONTINUED on page 5) ae Examples: You owe $10,000 to @ bank for student loans, $5,000 for ‘credit card debts, and $60,000 with your spouse to a savings and loan for the mortgage on the home you own with your spouse, You must report the name and address of the bank ($10,000 being the amount of that liabilty) and the name and ‘address of the savings and loan ($60,000 being the amount of this lability), The credit card debts need not be reported. — You and your 50% business partner have @ $100,000 business loan from a bank and you both are jointly and severally lable. Report the name and address of the bank ‘and $50,000 as the amount of the lability. If your lability for the loan is only as @ partner, without personal liability, then the loan would be a contingent liabilty JOINT AND SEVERAL LIABILITIES NOT REPORTED ABOVE: List in this part of the form the amount of each debt for which you were jointly and severally lable, that is not reported in the “Liabiltias in Excess of $1,000" part of the form, Example: You ‘and your 80% business partner have a $100,000 business loan from a bank and you both are jointly and severally liable. Report the name and address of the bank and $60,000 as the amount of the liability, as you reported the other 50% of the debt earlier. PART D — INCOME [Required by Art. lI, 6.8, Fla. Const] ‘As noted on the form, you have the option of either completing Part D of the form or attaching a copy of your complete 2015 federal income tax return, including all schedules, W2's and attachments, with Form 8, or. f you do not attach your tax return, ‘you must complete Part D, PRIMARY SOURCES OF INCOME: List the name of each source of income that provided you ‘with more than $1,000 of income during 2015, the address of that source, and the amount of income recelved from that source. The income of your spouse need not be disclosed; however, ifthere is joint income to you and your spouse from property you own jointly (uch as interest or dividends from a bank account or stocks), you ‘should include all of that income. “income” means the same as "gross income" for federal income tax purposes, even Ifthe income is not actualy taxable, such as interest on tax-free bonds. Examples of income include: ‘compensation for services, gross Income from business, gains from property dealings, interest, rents, dividends, pensions, IRA distributions, distributive share of partnership gross. income, and alimony, but not child support. Where income is derived from a business activity you should report the income to you, 35 ‘calculated for income tax purposes, rather than the income to the business. Examples: — If you owned stock in and were employed by @ corporation and received more than $1,000 of income (Galary, commissions, dividends, etc.) from the company, you should list the name of the company, its address, and the total amount of income received from it — Ifyou were a partner in a law firm and your distributive share of partnership gross income exceeded $1,000, you ‘should list the name of the firm, its address, and the amount of your distributive share. If you received dividend or interest income from investments in stocks and bonds, list only each individual ‘company from which you received more than $1,000. Do not aggregate income from all of these investments. — If more than $1,000 of income was gained from the sale of property, then you should list as a source of income the name of the purchaser, the purchaser's address, and the ‘amount of gain from the sale. f the purchasers identity is Unknown, such as where securities listed on an exchange are sold through brokerage fim, the source of income should be listed simply as "sale of (name of company) stock,” for example. — If more than $1,000 of your income was in the form of interest from one particular financial institution (aggregating Interest from all CD's, accounts, etc., at that institution), lst the name of the institution, its address, and the amount of Income from that institution SECONDARY SOURCES OF INCOME: ‘This part Is intended to require the disclosure of major ‘customers, clients, and other sourees of income to businesses in which you own an interest. It is not for reporting income from second jobs, That kind of income should be reported as a "Primary Source of Income.” You will not have anything to report unless: (1) You owned (either directly or indirectly in the form of ‘an equitable or beneficial interest) during the disclosure period, more than 5% of the total assets or capital stock. ‘of a business entity (2 corporation, partnership, limited partnership, LLC, proprietorship, joint venture, trust, firm, etc,, doing business in Florida); and (2) You received more than $1,000 in gross income from that, business entity during the period, I your ownership and gross income exceeded the two thresholds listed above, then for that business entity you must list every source of income to the business entity which exceeded 10% of the business entity's gross income (computed on the basis of the business entity's most recently completed fiscal year), the source's address, the source's principal business activity, and the name of the business entily in which you owned an interest. You do not have to list the amount of income the business

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