Minutes 07-30-73SPECIAL MEETING OF THE CITY C0~CIL OF THE CITY OF BOYNTON BEACH,
FLORIDA, MELD AT CITY HALL~ MONDAY, J~LY 50, 1973.
PRESENT
Emily M. Jackson, Mayor
Joe DeLong, Vice Mayor
David Roberts~ Councilman
Edward M. Harmening, Councilman
Forrest L. Wa!lace~ Councilman
Frank Kohl, City Manager
E~nest G. Simon, City Attorney
TereeSa Padgett: City Clerk
Mayo~ Jackson called the Speeia~ Meeting tO order at 7:36
the purpos$ of a P~U~lic heazing oh1 the budget of the City of
BoYnton Beach fo~ the f~sdal year beginning October 1~ 1975 to
Septembe~ 30, 1974~
Announcements
Mayor Jackson announced that' there would be a Status Meeting with
Mr. Klinck on Tuesda.v, July 31~ 1975, at 2 P.M.
Mayor Jackson recognized Mr. DeLong, who extended thanks on hehal~
of the Mayor and Councilmen to the Finance Director, Mr. Flynn, for
his concern and foresight in submitting the data processing budget
system the City is now experiencing for the first time. Mr. DeLong
also extended thanks to Mr. Kohl, the City Manager, for implementation
of this system. Mr. DeLong then explained the duties o£ the City
Council in p~eparing an annual budget, separating the water and
sewer revenue from the general fund. He cited the many hours spent
by the City Council scrutenizing the proposed budget in consideration
of the taxpayer.
M~. DeLong referred to the City Council's setting tentative millage
rate of 7.0 mils for the ensuing fiscal year° He th~u stressed
his concern for the property owners receiving tax increases, the
plight of the senior citizens and the working citizenry due to
insufficient income created by inflation. After s~e additional
eomments~ Mr. DeLong recommended the City Council adopt a millage
rate for the ensuing fiscal year of 5.5 mils, based on statistics
which he studied and then revealed to the Council and audience,
quoting in part from page 35 of the data processing report. He
noted a transfer ir~co the budget from various sources~ amounting to
$690,200.00, adding that the missing ~nk in the chain of figures he
read is that the Finance Director is not privileged to show Federal
Revenue Sharing in the City budget, which amounts to $539,003.00,
including accrued interest end excluding 10%~ for the needy. He
then said the total in the Capital Improvements Program fund is
$1~029~203.00.
Mr. DeLong repeated the figures used in his presentation to the Counei!
for the establishment of a Capital Improvements Fund at the Regular
City Council meeting of June 19, 1975, including a 2~ increase
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SPECIAL MEETING OF THE CITY COUNCIL OF THE CITY OF BOYNTON BEACH,
FLORIDA, HELD AT CITY HALL, MONDAY, ~ALY 30, 1975.
~hieh. l~.owance for material and labor. This total estimate was $720,600~ O0
;te£t a surplus in the Capital Improvements Fund of $508~603o00.
He Said to take $256~ 708.00 which represents 1.5 mils for a ~d~ctlon
to 5.5 mils for tax purposes, leaving a surplus in the Capital Improve-
ments Fund reserved for contingency o£ $517895.00.
Mayor Jackson called for other comments by the Council and
Wallace said he would reserve comment until the Public Hearing was
over.
After assuring that everyone in the audience had a copy of the budget
summary sheet or could share one, Mayor Jackson opened the floor
to the audience for questions and comments.
Col. Albert W~h tell of Boynton Isles asked why Mr. DeLong's figures
for the reduced millage were not brought to light previously. Mr.
beLong explained that when he received the latest data processing
budget run, he looked for Federal Revenue Sharing Funds and when
he didn't find them: he checked with Mr. F!ynn, who advised him
that the Federal Government prohibits the inclusion of Federal
funds in the City bud9et, with which Mr. Flynn concurred.
t~. B. Vastine, 132 Leisureville Boulevard, felt it would have been
helpful to the audience i~ a c~mparison of this year's budget versus
last year's was printed. He then referred to page 2 of the budget
summary sheet and asked if the department heads were consulted before
cuts were made, as he wanted to know if their various needs were
covered for the next year.
Mayor Jackson said that the Council had a budget comparison to last
year~ noting that although there were cuts, the needs of the City
were kept in mind.
Mr. Kohl stated that each departmenthead was consulted about the
budget and that he and the Council each made certain recommendations.
He added that every department was ~ncreased by a certain number of
employees.
Mayor Jackson pointed out that the Council spent 15~ hours going
over the budget, line by line, after which Mr. Flynnworkedwith it
again.
Mr. O. T. McLean, 906 S. Federal Highway, compiimanted Mr. DeLong
on his proposal for the millage reduction and then made several
comparisons between the budget of the City of Boynton Beach and
his home tow~ of Mt. Ster]~ng~ Kentucky.
Mr. Roberts and Mayor Jackson stated that Mr. McLean's comments
illustrated the ills of ~n expanding city.
Mrs. Nora Simmons spoke of her concern with the plight of the
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SPECIAL MEETING OF THE CITY COUNCIL OF THE CItY OF BOYRTON BEACH~
FLORIDA, HELD AT CITY HALL: ~0NDAY, JGLY 50~ 1973.
citizens and felt that people should not be penalized for improving
their property. She hoped that going along with ~. DeLong's
suggestions, the City of Boynton Beach could do something about
k~eping the taxes down.
Mr. DeLong ~amd he hoped everyone would realize that this City
Council was doing everything possible to lighten the burden of the
ta×payc:~.
Mr. Wallace Commented about the excess-value that some of the
hom~s were placed at by the Tax Assessor and felt.that there was
too much apathy in not appealin~ to the EqualizationBOard to get
this rectified. Mr. Wallace then alluded to Mr. DeLong's ~equest
to lowe~the millage rate to 5.5 mils and stated there was a possi-
bility that the City could get by with 5 mils except for the rate
of g~owth in Boynton Beach. He felt that the millage rate of 7.0
was more realistic. He then referred to the notification that the
Council received this date~ Lndicating that the City's progress would
come to a screeching halt until such ti~e as the sewer plants meet
the various spedifications that are laid out in the guidelines by
the Department of Pollution Control, signed by Mr. Warren B. Strahn,
which in essence puts a block on any development as far as the City
is concerned until these things are brought up to date. Mr. Wallace
referred to a sewer problem in the recent past which was supposed
to be under study. He felt this might lead to improvements ~esulting
in future growth for the City which would require additione~l person-
nel and fac~.lJties and this would call for a larger budget and
greater surplus than was quoted this evening. He added that if for
once there were excess fu~s in thc budget, there were a lot of
streets in the City that haven't been paved for 25 yeams, as well
as other problems that could be worked on. He didn't want to see
the City cut the millage to such a point that there would be little
or no future growth.
Mr. DeLong Stated that $75,000.00 had been allocated for street
improvement. He felt that the City was fortunate in being able
to set up a CaDital Improvements Fund Program practically before
the end of the fiscal year, adding that the extra funds available
now will be used to complete the different projects presently ptar~ed.
Mayor Jackson referred Mr. Flynn to page 31 o~ the budget, pertaining
to carryover from streets~ $119:613. She asked if this was from
the fiscal year 1972-73 and Mr. Flynn answered that the City was
already committed for these items, adding that the greatest portion
is for a contract with Slurry Seal and a machine that goes with
Slurry Seal.
There was some discussion between Mr. Wallaoe and Mr. DeLongregarding
the work being done by Slurry Seal. Mr. Wallace questioned the delay
and Mr. Kohl said this was a bid item and the delay was not the
fault of Slurry Seal. He stated that everp~ching possible was being
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done to expedite this project.
Mr. DeLong then made some additional comments concerning the reasons
why the?e~era.1, gov. er~m~ ent.is t.z~.ing to give the overburdened taXpaYer
some re~ler. ~e eiteu various figures coming in from the State and
Federal Revenue Shari~versus the projected City budget f0~ the
next year~ stating that these funds are ca~ying the load of the opera-
tional expenses in Boynton Beach~
~Mayor Jac~?On pointed out that Revenue Sharing is actually coming
from our ~wn pockets and it ~hould be used for the City~
Fir~ ~oberts said he would like,to see the millage rate cut if possible
and ne asked Mr, Plynn for ~erlf~eation Of the figures quoted by M~.
DeLong. Mr~ F!yr~n said they were correct.
There was further discussion between the Council and Mr. Flynn about
reducing the millage figure~ during which M~. Reid's (the Tax Assessor)
recommendation of 6.20¢ mils was mentioned. Mr. DeLong expla~ed
that this was not the figure to p!aee Boynton~s millage at. He
said that Mr. Reid offered the City a millage figure that would
acquire for the City the same amount of revenue that was received
in~revious year~..
Mayor Jackson noted that the City could make more with less millage.
Mro Flynn said that the Revenue Sharing feature is the most important
factor in Mr. DeLong's presentation~
Mr. Wallace reiterated his belief that a cut to 7.0 millage would
be best for the City. He felt that the City would be ~u a position
to move ahead with the building of an auditorium, as well as other
a~eas in the City which could use extra finances. He noted that
an auditoriumhas been a goat of other m~mbers of past and present
Council and civic organizations within the City.
Mr. DeLong stated that he understood Mr. Watlace's point, however,
the difference of 1.5 mils would not allow enough for the construction
of an auditorium -- that approximately $800:000 to $1~00G,000 would
be needed. He added that the Council should devote all the effort
possible in the direction of acquiring or building an auditorium.
Mr. Floyd Van Deusen, 227 N.E. 22nd Avenue, addressed the Council,
stating that he felt the 5.5 millage rate would offset the high
taxes being paid by property owners within the City and he felt that
an auditoriumwas not necessary at this time.
Mr. DeLong pointed out that the City is trying to set a millage
figure allowing the property owner to pay the same amount he paid
last year. He explained if a millage rate was set this yea~ %~ith
the increase in evaluation~ this is not going to reduce the ad valorem
tax for those people who received a heavy boost: but it will reduce
the ad valorem tax for the person who has not had their property
assessed. He added that in looking over the worksheets: some people
will get a nice reduction in taxes while others will only receive a
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SPECIAL MEETING OF THE CITY COUNCIL OF THE C/~Y OF BOYNTON BEACH,
FLORIDA, HELD AT CITY HALLs MONDAY, J~LY 30~ 1975.
smaller amount: but it's a lot better paying it at 5.5 mils instead
of going back to 8.68 mils of last year or even taking Mr. Reid's
figure of 6.204. He felt this was ~iving the most people the
most benefit and that if all properties had the same value and were
re-assessed at the same time~ there would be no problem~
Mr. George Ampole~ 255 South Boulevard, complimented the Council on
the e~for~s they. put into preparing the budg~et~ He appreciated the
fact ~hat the~.'~liage could b~e d~o~ped do%~ to5.5 mils, as h~ was
retired and llvmn~ ~n a penSioh~
Mayor Jackson added that the C~ty was thinking of the young people
as well as the retired people. She was in favor of an auditorium,
but not at this time when people need lower taxes for necessities;
Col. ~hrel! addressed the Council again, Stating that the lower
millage ~ill help him as far as the City is concerned, but the County
and School Board taxes are high: so his taxes will not be much less
than they were last year. He then disagreed with Mr. Wallace's pro-
posal of an auditorium, as he felt the people would be supporting it
for many years.
Mr. Flynn stated that he thought the City was a stand-out community
in lowering the millage~ however, the County and School Board taxes
will all but nullify to a great extent the tax break that the
citizens are getting. He added that the Tax Assessor's office
should let the taxpayers know what the City of Boynton Beach is doing
by specifically enumerating those taxes derived from the County,
municipality and School Board.
Mr. H~z.~ening stressed the importance of the citizens looking closely
at their tax statements: as there would be some breakdown, comparing
the City taxes last year~ as most will be lower.
Mayor Jackson added that the City has done its part in lowering the
taxes.
Mr. R. B. Vastine, 132 Leisureville Boulevard, commented on the
sampling of tax applications for 1975 rates under the consideration
of the Tax Assessor's 6.204 figure~ Mr. DeLong~s proposed 5.5 and
the recommended 7.0 millage. He felt that Mr. DeLong's proposal
was correct and that a rate of 5.5 mils is where the City should
begin to give its citizens relief.
Mr. DeLong uave assurance that a thorouqh and complete job was done
in order to arrive at the ~igures presented.
Mr. Vastine then commented on the auditorium proposal, stating that
he was all for it, except there should be some very long range
planning in terms of bringing in various committees, the Chamber
of Conm]e~ee, businessmen, etc., to see what kind of a use would be
SPEC~L ~4EET!NG OF THE CITY COLLNCIL OF THE CITY OF BOYNTON BEACH:
FLORz-D~, Hq~LD AT CITY HALL: MONDAY~ J~LY 30~ 1973.
~iven ~o such a structure.
Mr. Fly~nn int?rjected some comments about the small coliseum at the
end of Clematis Street years ago where there used to be free concerts
~ud children's play~ and he co~pared it to the County Center in
White Pls/ns~ New York which was a white elephant. He felt an
auditoz~ium ~%ere plays could be performed, .peopl? oodld play musical
instruments or there could be a ~oller Skating rink woUld 5~ What
the City needs.
Mr. Roberts pointed out that this budget has been closely reviewed
and cut to the bone wherever possible. He referred to the Revenue
Sharing Act wherein the prime purpose is to ~elieve some of the
homeowners of their tax burden. He suggested that the Council leave
some leeway for any exemptions from the Depa!Vonent of Assessment
due to the tax hearings which may result in less revenue sharing than
anticipated. He suggested a rate of 5.6 or 5.7 mils.
Mayor Jackson asked Mrs. Padgett if she knew of any results of the
hearings being held and Mrs. Padgett said she knew of three assess-
ments that had been lowered. ~. DeLong asked if it was a sizeable
~mount and Mrs. Padgett answered no.
Mr. DeLong then asked Mr. Roberts to clarify his recommendation
and Mr. Roberts reiterated his r~marks that he would go along with
a 5.6 or 5.7millage rate. He stated he had been to the hearings
at the Tax Office in previous years and there could be a chance of
some taxes being lowered.
Mr. DeLeng then asked Mr. Flynn for his estimation of the leeway
the City would have for the accrued amotknts over the figure Mr. Flynn
has in his budget.
Mr. Flynn said that 5.5 mils would bring in $941,265.00. He said
another factom to consider was that the millage was discotuated by
~ from M~. David Reid~s original figure and it was clarified that he
has taken into consideration any reduction in the assessment. Mr.
Flynn said the reduction he has taken into consideration will not
override this 5% factor they took on the total picture.
There was discussion between Mr. DeLong: ~. Roberts and Mr. Harmening
concerning the anticipated revenue. Mr. Harmening referred to the
letter mentioned by Mr. Wallace earlier and s~id that if the Department
of Pollution Control were to stop building in a city, our anticipated
revenue of $267:000.00 would shrink remarkably and quickly.
During the discussion in which the Council tried to reach a final
decision on the millage rate, Mr. DeLong said to take into cor~idera-
tion the large size of the Capital /mprovements Program for a city
the size~ of Boynton Beach, which would not be available next year.
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SPECIAL MEETING OF THE CITY COLhNCIL OF THE CITY OF BOYNTON BEACH~
FLORIDA~ HELD AT CITY HALL~ MONDAY, J~LY 50~ 1975.
Mr. Wallace questioned Mm. Kohl as to the cost of a truck that
recently b~oke do~zn and theme was general discussion about the
length of time it would take to purchase a new one, if the money
would be available, etc.
i~. Ha~mening moved to set the m~=tage for 1975-74 at 5.7 mils and
that the appropriate oTdin~nce be drafted for first reading at the
meeting of August 7: 1975. M~. Roberts seconded.
Under discussion~ ~. Wallace said he hoped the Council's foresight
is better than its hindsight in regard to the planning for such
things as an auditorium. Further under discussion~ Mm. DeLong
enumerated several projects that have been accomplished so far --
a complete air conditioning system which was put into the cc~mun/ty
center~ the pa~k on the Federal Highway is taken came of: a dog
pound~ a new fire sub-station: the libra~y~ the purchase of property
along several lots by the Wilson Community CenteT, an extension on
the Wilson Community Center, three different park areas to be equipped
with recreational facilities (Forest Park~ Rolling Green and Sara
S/ms)~ so this is ~ot a stand-still Council by any stretch of the
imagination. Mr. Hanmening added that mo~e Wilt have been done in
r~creation when all plans are fully implemented.
M~. Wallace called for the question. Motion carried' 5-0,
Mr. Wallace moved to adjourn, seconded by Mr. Roberts. carried 5-0.
Meeting adjourned at 8:40 P.M.
CITY OF BOYKTON BEACH, FLORIDA
ATTEST:
son:
ong~ v~ce ~yor
David ~be~s, ~
Councilman
~d~a~d F. Harme~,, coune~
~ '
~'o ~est L. Walhce, Comc~n
~ity Clerk ~ - 7 -