69-V RESOLUTION NO. 69-~/
A RESOLUTION OF THE CITY OF BOYNTON BEACH, FLORIDA, URGING
AND PETITIONING THE LEGISLATURE OF THE STATE OF FLORIDA TO
REPEAL OR AMEND CHAPTER 69-54, LAWS OF THE STATE OF FLORIDA,i
WHICH IS AN ACT RELATING TO THE ASSESSMENT, EQUALIZATION, AN[
COLLECTION OF AD VALOREM TAXES BY MUNICIPALITIES: PROVIDING
FOR THE ASSESSMENT AND COLLECTION OF ALL AD VALOREM TAXES
LEVIED BY MUNICIPALITIES TO BE ASSESSED BY THE COUNTY TAX
ASSESSOR AND COLLECTED BY THE COUNTY TAX COLLECTOR OF THE
COUNTY IN WHICH THE MUNICIPALITIES ARE LOCATED:
WHEREAS, the 1969 Session of the Legislature of the State of Florida
passed House Bill No. 1082, being Chapter 69-54, providing for the collectio~
and assessment of municipal ad valorem taxes by the county tax collector and
county tax assessor of the county in which the municipalities are located, and
WHEREAS, it was felt by the Legislature that considerable savings
could be achieved by the municipalities by the passage of this Act, and
WHEREAS, the City of Boynton Beach, Florida favors the idea of
consolidation of the duties of the municipal tax collector and tax assessor
into the county tax collector and tax assessor if a savings can actually be
achieved by the municipalities, and
WHEREAS, the Legislature of the State of Florida has placed a
limitation on the amount of millage which a municipality may levy for ad
valorem taxes, and
WHEREAS, the county tax assessor's tax roll in most instances varies
from the municipal tax roll, and in fact, is in most cases lower than the
municipal tax roll, and
WHEREAS, in the event the county tax assessor uses the county tax
roll for the assessed valuation of property in the municipalities and the
municipalities are limited by law to the levy of ten mills on the assessed
valuation, it will mean thai there will be a considerable loss of revenue to
the municipalities from ad valorem taxation, and
WHEREAS, in addition to the loss of revenue based on the county
tax assessor's tax roll, the county will charge the municipalities an
additional sum for the services which they perform, and
WHEREAS, this will result in a great loss of moneys to the
m unic ip alitie s;
SECTION 3:
passage.
Passed and adopted this
NOW, THEREFORE, BE AND IT IS HEREBY RESOLVED BY THE CITY
COMMISSION OF THE CITY OF BOYNTON BEACH, FLORIDA AS
FOLLOWS:
SECTION 1: Thai the Legislature of the State of Florida is hereby urged
and petitioned to repeal Chapter 69-54, Laws of Florida, 1969.
SECTION 2: Thai as an alternative for the repeal of Chapter 69-54,
Laws of Florida, the Legislature of the State of Florida amend the said
Act to provide as follows:
a) Thai This Act shall apply to only those municipalities which
elect to invoke its provisions.
b) Thai the entire cost of the services rendered by the county tax
collector and county tax assessor to the municipalities which elect to invoke
the Act shall be borne by the county.
c) Thai the tax roll and assessed valuation of the property located
in the municipalities shall not be less than that assessed by the rnunicipalitie~
at the time this Act takes effect.
d) That the moneys collected by the county tax collector for the
municipalities shall be turned over to the municipalities within 15 days after
the collection thereof.
e) That the municipalities shall have the right to review the county
tax roll and an opportunity to be heard thereon before the county tax roll is
certified to the county tax collector.
That this Resolution shall take effect immediately upon
( CORPORATE SEAL)
ATTEST:
City C1 erk
day of September, A. D., 1969.
CITY OF BOYNTON BEACH, FLORI]