Minutes 03-11-52 I TES OF A SPECIAL EETING OF CI UZ COUNCIL OF
A Special ~eeting of the City Council of Boyn~on Beach
was celled and convened in the City Hall at 7.30 P.~. on
~arch ll, 1952, for the purpose of further consideration of
tax complaints.
o~J~-z ss 1 erie r Presant:
M~. F.L.Purinton
· V~r. C.H.Hood
Mr. ~lva Shook
Mr. ~rthur Fredrich
Mr. Stanley Weaver.
Mayor Purinton said that such adjustments as may be found
necessary in connection with ~he ta~ complaints musD be agreed
to by the five Commissioners, Who had been working on the
complaints ali the afternoon and even then had not been able
to get through examining all thelcards.
City Clerk Dorothy V.Williams read a letter from Mr.
Hatless covering the follo~ng Appraisal Cards as noz having
been fomud ~o call for changes:
W.C,Hhhwabrow
H, W. & Biaude G,Graham
R.L.Brandawie
.T.L.Hasbrouck
~a~e and ~ary Eberhart.
Claire Howard
Carl R. and Evelyn Anderson
Willie Miller
Queenie Stephens
Viviane and Thomas Shotwell
Ruby Davis
T.g. and Adm Wilson
Jas. Cartier et al
~ohn Less~r
Olga and Erna Yanke
Eva G.Walker.
LO% depreciation is allowed to Lex ~oolbrzght.
~.B.Metaar's tax complaint was put aside for f~rther
consld sratl on.
After all the names on the cards had been read ouz the
Mayor asked if any of the people who~e names had been c~tled
were present. There was no reply.
d
~r. Fredrich moved and Mt.Hood secon ed that this batch
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of cards with the axception of 10% depreciation allowed to
Lex Wo01b~ig~ht,_ and V~B.Melear's to be further considered,
be, acop]~.~. ~p~zon~ passed .unanimously.
_A secg~d list o,f At~praisal Cards on, which changes in
appraz~l-v~'~ues w~re-'reoo~en~ed was. rea~ out as ~O~:ows-.-
~arvey 'E.O~er <'
Noah ~d .L~da ~i!~iaes
· <~: :T~ayl-or's p:operty yaluation was red~ced ...b: about
-',.: .................
"~. Witl~am Po~aII 6o~pl~ined that his tax ~d been
raised :~t0.:$17:~d .that ,his next-door neigkbour has much more
Mayo_ said he did not see 'how anyon~ cou~d
to pay sa lit~tLe and,~re~&ive ac much in the way of City
serlio ~s ~
m~. Fr~mrmch ~dVed, 8~d ~,~i Eood seconded ~'hS~ the
secoad ha?ch ,ot,oaz~S, be .accepted as, read, with the 2eoom-
' i thi:d li~t of:~ppr~is~i'oards'~as read, :~.Harless
saying zn h~s cov~rzng-letter that he was, no5 making f~ther
reco~en~ations ragarding ~h~se ~ adjured
thereon', 'n~t made 5~ hi~, base been accepted by the ~oard:
WJS.'~ E.A.Ca~penter
Marion W.Gould
Isabel TUite
U,B.~and'PearI Mslear
Lo~na H.Fox
gohnBeveraton
Seth Futreil. ~
Ethel E.
N~cheias hnd Ros~ Lombardo
Farmers' Implement Smpply
Nick Stevens,
Weaver made a motion, seconded by Mr. Shook, that
this:~hird-ba~ch of cards be aocepted.with the e~cepzion of
.the-L0mb~r~ ~nd ~ioi stev~ns'~'pr~per~i~,~. /]~otion p~sed
~uanimously?
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Mr. Stevens, who was present, said he would agree with
the Commissioners' decision whatever it was.
~r. H~rless explained how the valuation was arrived at.
The ~ayor said there had been a question as to the sound-
ness of the buildings and that an engineer should be con-
sulted F0out this and not the Building Inspector.
Mr. Johnson said it did not seem fair that the building
mow ~alued at $15,000 should be increased i~ value by $10,000
on account of improvements to be made later.
The matter was tabled for the time being.
~r~ Fredrich moved and Mr. Hood seconded that the change_
made in the c~se of the Lombardo propsr~y allotting 50% deprec-
iation be accepted. Motion passed unanimously.
The case of ~. Charlie Percival who had traded his
propervy for that of ~.Farr and wished to trade the hom~snead
exemption as well was discussed.
The City Clerk said the County had rejected such home-
stead exemD~iSn as of May 18,1951. Mr.Percival seid he
had taken-t~e matter up again and that it had been allowed.
After the City Clerk had said the homestead exemption
had been filed with the City Hall the Mayor r~co~mended that
'muder the circmmstmuces this case be made an exception.
Mr. Fred~ich moved and ~ .~'~e~ver seconded that this
case be made an exception because of the fact that Mr.
Percival had applied ~or homestead exemption.
Notion passed unauimously.
There ~s a long discussion on ~rs.Adams' complaint
that ~.Horton had not refilled a hole from which he had
removed the muck.
The Mayor suggested that if the hole is not filled
in she should take it up in writing with the Council, who
wilt take steos about it.
2~r. Johnson read out ~rs.T~ylor's card showing the
valuation bf her properzy had been reduced by approximately
~3,500. 2@s. ~ylor expressed herself as being quite
saz is fled.
Manic Brooder brought up the subject of her 5axes which
she tD~ought %oo high.
The City ClerE, reading from the card, said homestead
exemption was sho~m on one property and so could not be allowed
on the ether. Et was decided to pu~ ~his ma~er aside for
further checking after ~.Harless's advice had bean asked for.
Ya.ckie Ear,ay complained that her ~ax was zgo high. Her
property is valued at $1,500 end She has no homestead exemption.
She was advised to file for homestead exempt Son b~fore
April t, a~d t~id that nothing can be done meanwh[ile a~aUt
h~r ~9~ taXes~ 'It w~ pointed!out to her-that h~r
h~d jumpe~ because, when the tax was first ievi~d ~everal
years ago, the~ h~d beeh no house on the prope ty
There were several similar complaints from taxpayers ~fao
considered their t~x too[ high, and it was pointed out to them
~ ~ach case t~at they-.h~d not filed for homestead exemption
znd i~' ha~:no~ bee~ knoWnbefore last year Z~.a.t ~nere wa
house on the'land, it was also pointed .0mt that they had been
benefiting ~rea%ly during the years they hmd been p~ing taxes
on the lo~ o~iY; .o~,becauae permits had not ~e?n
from City. H~ll for improvements, these h~d no'~ o~en
before.
All these sex complaints were gcne into in detail and
discussed at length~ explanations being given in every case
wh~ no change Could be made in the tax assessed for 1951.
The City Clerk read a letter from an attorney covering
a tax complaint made on behalf of Joseph&ne Buchanan and
Priestero
After discussion, Mt.Hood made a motion, seconded by
Mr. Shook, that the taxes stand as assessed for l~S1 in
the case of Josephine Buchanan and Yriester. Motion
passed unanimously.
k~iro Bud Merkel asked whether he pays sexes on laud over
which the tide comes twice a day.
~r. Hatless, ~th the aid of a map of Harbor Estates~
gave an explamation which appeared satisfactory ~o mr.~er~el.
~?2r. Job_mson raised the quession of the $% discount on
zax bills outstanding because of complaints~ saying that it
was hi~ understanding that the discount would be allowed until
tbs complaints had been considered. The minutes of the
regular meeting cf January 14, 1952, were quoted in which
'it was ruled that all tax complaints Should be submitted
tc the City Hall in writing by January 31, but no reference
was made to discou~-t. Mr. Johnson was informed that the
Commissioners had not then and did nov now agree to the
sllowance of the 4% discount on all unpaid tax bills.
~r. Fredrich made a motion, seconded by Mt. Shook, that
previous minutes regarding the allowance of the 4% discount
be clarified to read tAat the discount will be allowed for
the month in which tax complaints are filed with the City
Hall,- that is~ if filed in November, &%, etc., and that all
tax bills must be paid on or before ~arch 31 at the City
Hall, or by ma~l postmarked mot later than midnight March 31.
Motion passed unanimously.
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F..~r, WeaEer moved and Mr,Hood seconded that the vax on
personal property on Baskins Grocery Store be ~d-~~
Business was not in opr~atzon zn 195z, ~otion passed
unanimously,
~. Hatless w~$ aS~~
~ to cheek measurements, etc., of
the various houses of Mr.Wacks~an and ~o report at the next
regular meeting on March 17. This he agreed to do.
After discussion as to the method by which delinquent
taxpayers shomld be notified, it was decided that letters
shoaid be sent to ~hose in whose bills no changes had been
m~de, and new bills to those v~th Changes.
~.. ~ ohnson, In .reoly- ~o a question,_ said. there b~d ha~
no meeting of ?O~ szncS t~e Council's ~e~ia~-m~e~in~,o-~
February no suggsstions for' raisin
g Y Y
expenses had been made by the association,
~rs. K~emo~s suggestea a minimum tax of $1~ ~o $16 a
year as a garbage zax, to be collected from everyone regard-
less of homestead exemption.
It was decided ye turn the matter over to t~e City
attorney, but the general opinion was that it would not
up in Court.
stand
Mrs.Klemons also suggested that people who are here only
a few monzhs a year should pay am'knmmum" of $2 for having
wa~er ~urned on and off.
Mr. Fredr~ch_ suggested taxing people who don't nave
their lots Cleaned off, the cost ~o be added zo their tax
bills each year. He also suggested they ~u'~h iots be ct~aned
off by the City, the cost being added to the owner's tax
bill.
During the discu~ ' '
osmon whlch followed ~r.Fredrich
Suggested a test case being taken into Co~rt on the matter.
There being no further business, the meeting was
adjourned by the Mayor.