07-29-1935 Equalization Board Meeting MINUTES OF THE MEETING OF
MIAMI SHORES VILLAGE COUNCIL.
July 29, 1935.
The Village council reconvened as an equal-
ization board at the village office Monday July 29 , 1935.
The Chairman of the committee on assessments, Mr. Julian
Frix, presented and read in detail a report of the findings
of the committee as to assessments for the 1935-36 tax roll.
By unanimous vote of the council the report was accepted and
the clerk was instructed to file same, and the committee was
given a vote of thanks for their untiring efforts in assisting
the tax assessor to make the proper tax roll.
On motion of Mr. Lindsey, seconded by Mr. Carlisle,
and unanimously passed the council adopted an ordinance
entitled "AN ORDINANCE ADOPTING A FINAL BUDGET FOR THE FISCAL
YEAR OF THE VILLAGE, AUGUST 1, 1935 TO JULY 31, 1936.
On motion of Nor. Carlisle, seconded by Mr.
Lindsey, and unanimously passed the council adopted an
ordinance entitled "AN ORDINANCE ADOPTING A FINAL TAX ASSESS-
MENT ROLL FOR MIAftgl SHf4RES VILLAGE AUGUST 1, 1935 TO JULY
31, 19 36.
The council considered a number of other questions
brought up at this and previous meetings and it was decided
that Monday August 6, be made as the date for an executive
session of the council to talk over these various matters
and make definate disposal of same.
Mr. Simmons, Chief of Police Department made a
detailed verbal report of the activities of the Police Depart-
ment, which report was accepted with a vote of thanks . The
Village Clerk was instructed to purchase any books of record
and other station4ry necessary for the proper keeping of
detailed records of the police department.
B7 unanimous consent the meeting was them ad-
journed.
Village Manager & Cleyok
APPROV D BY THE COU L
BY
Mayor.
1 TO THE COUNCIL CF MIAMI SHORES VILLAGE:
Pursuant to the resolution adopted at your meeting July 22,
1935, by virtue of which the undersigned, Roy He Hawkins, D. V. Godard,
Otto H. Goll, John L. Carothers and Julian Be Frix, were appointed by
the Acting Mayor, John J. Lindsey, Esquire, as a committee to assist and
advise the Village Tax Assessor in the preparation of the Tax Roll for
the fiscal year beginning August 1, 1935, in accordance with the provisions
of the Village charter, the expression manifested by the tax payers at a
public meeting of recent date, and subsequent resolutions adopted by your
body that all real property, both improved and unimproved subject to
Village taxation, should be assessed at its fair cash market value, or in
other words on a basis of a 100a market value;
The Committee, as above named, has given careful thought and due
deliberation to the obligation which it accepted. It has endeavored by
such means as were available to it in the short space of time allowed for
this work to determine by comparative means the fair market value of the
several parcels of land, having met on three occasions on the 25th, 26th
and 27th days of July. The Committee as a body has viewed and personally
inspected every improved and unimproved parcel of land in the Village since
the afternoon of July 25th, 1935, having made two such trips of inspection.
It was felt, after having made the first inspection of these properties,
that a further inspection should be made for the purpose of having an
opportunity to reconsider, recheck, as well as in some instances revise
the valuation theretofore placed by it on the said lands and improved proper-
ties.
The Committee has been ably assisted in this work by the untiring
efforts of the Village Tax Assessor, Mr. Carothers,and is in a great measure
indebted to him for his splendid cooperation and assistance, without which
this committee would have found it impossible to submit this report at this
time.
The results of the labors of this committee, so we are in-
formed, have been placed upon the tentative tax roll of the Village and
will be submitted to you for your final consideration and adoption at
your meeting scheduled for the evening of July 29, 1935.
In arriving at the valuations which have been recommended to
the Tax Assessor, The Committee had before it present market conditions
in real estate, the physical condition of the improved parcels of real
estate, present day demands and sales for vacant properties, and has used
as its yard stick of value present day comparative values without regard
to the original cost of such properties.
It was the consensus of The Committee that the term "Fair
cash market value" as stated in the Village Charter, contemplates that
such fair cash market value is a figure representing the basis of sale
by a willing seller to a willing buyer under normal and ordinary present
circumstances and conditionwhere a portion of such value is represented
by a mortgage or purchase-money mortgage. The Committee does not feel,
nor has it followed a rule in arriving at the valuations suggested to the
Tax Assessor, that the term "Fair cash market value" contemplated all cash
in the sense of the word as used by our judiciary ass for example, in the
sale of-property under mortgage foreclosure decrees the Committee having
agreed at the out-set that all cash sales are the exception to the rule,
rather than the practice, and therefore would not necessarily constitute
a fair basis of determining valuations for taxation purposes.
Your Committee, having previous to this report unanimously a-
greed upon the valuations which have been submitted and recommended to the
Tax Assessor, feels that such valuations do in fact represent today's fair
cash market value of said properties and that the tax roll hereinabove
mentioned, based upon such recommended figures, will be and constitute a
fair and equitable assessment on all properties forming the subject of
our inspection and consideration. The valuations suggested are without
taking into consideration the eligibility of the property owner for
homestead exemption, nor did The Committee consider such eligibility
in arriving at its valuations.
Now* Therefore, while The Committee feels that the figures
recommended to the Tax Assessor will constitute a basis for a fair and
equitable tax assessment roll, it recognizes the possibility and probability
of errors in human judgment, but the results obtained are, in the opinion
of This Committee, the best that could be procured under the circumstances
and conditions with which it was confronted.
It is the earnest wish of The Committee that its endeavors in
this direction will inure to the benefit of the citizenry of the Villgge
and assist the council in arriving at a fair and equitable tax roll for
the taxable year 1935-1936.
Res ct lly submitted,
Miami Shores Village, Florida
July 290 1935
+3