Fixing valuations of landsRESOLUT I0N
(A RESOLUTION CALLING A MEETING OF THE
COUNTY C0~MISSIONERS FOR THE PURPOSE ~
FIXING VALUATIONS OF COUNTY ACO~UIRED LANDS.)
WHEREAS, Palm Beach Co~mty has acquired certain
lands for delinquent taxes for the year 1940 and prior
years b? final de6ree rendered May 7, 1945 in Chancery
case No. 18,87§ in the Circuit Court of the Fifteenth
Judicial Circuit of Florida, Palm Beach County, and
WHEREAS, Chapter 22,079 ~aws of Florida Acts of
1943, under the provisions of which said lands were acquired,
provides, in Eection 21 thereof, the method of fixing the
valuation at which such lands may be sold, which valuation
shall be not less that 50% of the amount 'of the last assessed
valuation appearing upon the County tax roll, and
~VHEREAS, said ChApter also provides that where such
lands are situatedw.~thin the corporate limits of a municipality
the Mayor or chief executive officer, the head of the legis-
lative body, and the Tax Assessor of such municipality,
provided other officials may be designated by ordinance of a
municipality to perform such duties, shall meet with. the
Board of County Commissioners and Jointly agree with such
Board and join in the determination of the price of such
lands situated~lhhin such municipality, and said Chapter
further provides that ~pon failure to agree the price of such
lands shall be fixed at the minimum of 50% of the last valu-
ation appearing upon the County tax roll, and,
I~qEREAS, said Chapter provides that if the County
acquires title to such lands neither the County Tax Assessor nor
the municipal Tax Assessor, if such lands are situated within
a municipality, shall assess the same for taxes nor extend taxes
upon ~he rolls provided, however, such lands shall be assessed
as of January 1st of the year following sale by the County,
and
WHEREAS, the Board of County Commissioners for the
reasons that on the sale of such lands the titles conveyed
will be tax titles and no abstracts will be furnished to the
purchasers, that it is desirable to sell such lands as
promptly as possible to get them back on the tax rolls,
intend to fix a valuation for sale purposes of all lands
outside of municipalities at 50% of last County assessed valu-
ation, and
WHEREAS, said Chapter also provides that the County
Commissioners by resolution shall have the power to dedicate
to public use and. purposes any o~ such lands ~f the municipality
concurs in such dedication when lands are located in a munici-
pality.