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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