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07-31-1939 Special Meeting }.MINUTES OF THE SPECIAL MEETING OK OF MIAMI SHORES VILLAGE COUNCIL July 31, 1939. A Special Meeting of the Miami Shores Village Council was held at 12:00 noon on July 31, 1939, in the Village office. Present were Mayor Kitson, Mr. Milledge, Mr. Stockdell, Mr. Pruitt, Mr. Lindsey, the Village Attorney and the Village Manager. Mr. Milledge read the report of the findings of the committee, composed of himself and Mr. Stockdell, appointed by the Council to make an investigation of the current tax roll. It was brought `-at in this report that the assessment of land values was not made on the same basis as the assessment of improvements, that the present tax roll discriminated in favor of vacant property. That in some d.ecti.ons ; the land was assessed at approximatelydits full value but it was generally estimated that on an average land was assessed at 2/3rds of its full value. This committee recommended that a new roll be prepared but that same should not be prepared by the Council and then sit at a board of equalization. This committee { did not think that future assessments should be made by the Village Manager, but that a person or a board should be procured for this purpose who would place valuations without regard to the idenitity of owners of property assess- ed, and that the Council should determine the revenue and millage rate. This report is attached to and made a Bart of these minutes. It was explained to Mr. Milledge and Mr. Stockdell that the present valuation of the properties in the Village was fixed in 1935 by a committee appointed by the Council consisting of; tdr. Hawkins, who represented the largest vacant or unimproved property owner in the Village; Mr. Godard, a long time resident of the Village, as the representative of home and improved property owners; Mr. Frix, as the representative of the largest improved property owners who' s property largely was being rented, and Mr. Otto Goll, member of the Council and a builder to represent the Council together with Mr. Carothers, as assessor. The Council adopted the assessment roll presented by Mr. Carothers as arrived at with the advice of this committee. Since then there has been less than half-dozen complaints upon the part of property owners of inequality in assessed valuation. After considerable discussion, Mr. Lindsey moved that the present tax roll as submitted by the Tax Assessor and Clerk be adopted for the 1939-40 fiscal year, which motion was seconded by Mr. Pruitt. The results of a vote on this motion are as follows: Mr. Milledge - No Mr. Stockdell - No. Mr. Pruitt - Yes Mr. Lindsey - Yes Mr. Kitson - Yes Motion carried. Mr. Lindsey said he would present a written explanation of his vote, which explanation is attached to and made a part of these minutes. Mr. Pruitt moved that Ordinance No. 84 be adopted, said Ordinance being entitled: "AN ORDINANCE ADOPTING FINAL TAX ASSESSMENT ROLL OF MIAMI SHORES VILLAGE FOR THE FISCAL YEAR FROM AUGUST 1, 1939, TO JULY31, 1940; DETERMINATION OF VALUE OF REAL AND PERSONAL PROPERTY AND FIXING THE MILLAGE FOR REVENUE FOR THE FISCAL REQUIREMENTS OF SAID VILLAGE. " Mr. Lindsey seconded the motion. The results of a vote taken are as follows: Mr. Milledge - No. Mr. Stockdell - Yes Mr. Pruitt - Yes Mr. Lindsey - Yes Mr. Kitson - Yes motion carried. Mr. Pruitt moved that the budget, as presented at the public meet- ing be adopted. This motion was seconded by Mr. Stockdell and Ordinance No. 85 entitled: "AN ORDINANCE ADOPTING FINAL BUDGET OF MIAMI SHORES VILLAGE FOR THE FISCAL YEAR OF THE VILLAGE FROM AUGUST 1, 1939, TO JULY 31, 1940" was unanimously passed and adopted. A copy of the budget is attached to and made a part of these minutes. Meeting was adjourned. APPROVED BY THE COUNCIL: � As illage 2,1anager & Clerk Mayor MIAMI SHORES VILLAGE TENTATIVE BUDGET August 1, 1939 - July 31, 1940 1. ATTORNEY'S FEE, 12 months C $75.00 per month 900.00 2. AUDITING EXPENSE, (Auditing Village Accounts semi-annually) 400.00 3. MANAGER'S SALARY, 12 Months Ca $300.00 per month 3600.00 4. FIRE HYDRANT RENTAL 265.00 5. DISCOUNT ON TAXES 1000.00 6. GOLF COURSE NOTE (Set up by Golf Course Election, 1937) 1080.00 7. GENERAL STREET IMPROVEMENT FUND 1300.00 8. FIRE PROTECTION CONTRACT 1000.00 9. CONTINGENT FUND 7085.58 TELEPHONES 10. Office 280.00 11 . Garage 141.60 1 12. Telegrams & Long Distance Calls 20.00 441.60 LIGHTS 13. Office 76.50 14. Garage & Nursery 165.00 15. Community House 25.50 267.00 TRAFFIC LIGHTS 16. N. E. 96th Street & 2nd Ave. 67.20 17. Biscayne Blvd. & 96th St. 80.64 18. Biscayne Blvd. & 89th St. 80.64 228.48 WATER 19. Garage & Nursery 93.00 20. Office 18.00 21. Community House 48.00 159.00 STREET LIGHTS 22. 126 Street Lights Last year 3500.00 23. Additional Lights this year 500.00 4000.00 j INSURANCE & BONDS 24. Workman' s Compensation Insurance 952.59 25. Mayor' s Bond - $5,000.00 50.00 26. Manager' s Bond 10,000.00 100.00 27. Deput Clerk' s Bond 5,000.00 50.00 200.00 28. Auto Fleet P/L 10/20,000 P/D 5,000 Limits 500.00 29. Public Liability 5,000/10,000 Limits 201.00 30. TRAFFIC Signals P/L 10/20,000 P/D 1000/10,000 Limits 43.75 31. Fire & Theft on Equipment 39.10 1936.44 POLICE DEPARTMENT MAINTENANCE & REPAIRS 32. Tire Replacements 275.00 33. General Car Repairs 150.00 425.00 RADIO SERVICE & RADIO REPAIRS 34. Radio Service, 1 Car 2-way) 12 months $50.00 per month 600.00 35. Radio Repairs 100.00 700.00 36. FIRST AID EQUIPMENT 40.00 MISCELLANEOUS EXPENSES 37. Police Uniforms 200.00 38. Flashlights, Batteries, Ammunitions etc. 50.00 250.00 39. GASOLINE & OIL 800.00 40. CAR INSPECTION EXPENSE 300.00 41. Court Costs & Jail Rent 350.00 42. TR_ARFIC SIGNS & SIGNALS MAINTENANCE 200.00 SALAR IE S 43. Marshal' s Salary, 12 months @ $216.66 per month 2600.00 44. 2 - Deputies, 12 months L 0130.00 per month each 3120.00 45. 1-Deputy, 12 months @ $151.66 1820.00 46. 2-Special Deputies (Dog Track) 80 nights @ $5.00 per night ea. 800.00 8340.00 11405.00 PARKWAY DEPARTMENT SALARIES 47. Foreman, 12 months @ $151.66 mo. 1820.00 48. Small Mowers, 2 men, 12 months @ $78.00 per month each 1872.00 49. Gang Mower, 1 man, 12 months Cw $78.00 per mo. 936.00 50. Tree Planting & Pruning, 2 men @ $78.00 each 1872.00 51. Sidewalk Cleaning & Street maintenance, 1 man, 12 months @ $78.00 per month 936.00 52. Community House, Pool Maint. and office, 1 man, 12 months @ $78.00 per month 936.00 53. General Repairs, 1 Man, 12 months @ $110.00 per month 1320.00 9692.00 EQUIPMENT & TOOLS 54. Lathe, Drill Press, Hack Saw, Hand tools etc. 600.00 55. Miscellaneous Supplies 650.00 1250.00 REPAIRS, TIRE REPLACEMENTS & PARTS 56. Repairs & Parts 350.00 57. Tire Replacements 150.00 500.00 58. GAS & OIL 600.00 59. PARKWAY SHRUBBERY TREES & SOIL 1000.00 60. GARAGE RENT, 12 months @ $50.00 per mo. , 600.00 13642.00 NURSERY 61. Salary, 1 man, 12 mos. @ $78.00 per mo. 936.00 62. Misc'1. Supplies & Equipment 125.00 63. Purchase or Rental of Land 1000.00 2061.00 LOT CLEANING 64. Salary, 1 Man, 10 months@ $78.00 per mo. 780.00 65. Gasoline and Oil 200.00 66. Repairs & Parts 50.00 1030.00 GARBAGE DEPARTMENT 67. Salary, 1 Man, 12 months @ 078.00 per mo. 936.00 68. Salary, 3 Negros, 12 Mo. @ X50.00 per mo. ea.1800.00 2736.00 69. Gasoline & Oil 300.00 70. Tire Replacements & Parts 250.00 71. Garbage Cans 200.00 72. Disposal Costs 500.00 3986.00 RECREATIONAL DEPARTMENT 73. Salary, 1 Man, 12 Mos. @ X65.00 per mo. 780.00 14. Equipment & Miscellaneous Supplies 75.00 15. Community House Equipment 45.00 900.00 OFFICE SALARIES: 76. Deputy Clerk & Bookkeeper, 12 months Co, $130.00 per month 1560.00 77. Stenographer, 12 Months @ $90.00 per mo. 1080.00 2640.00 78. Rent, 12 months @ $30.00 per month 360.00 79. Tax Roll Statements & Supplies 125.00 80. Miscellaneous Supplies, Printing & Stationery 1700.00 81 . Stamps 150.00 82.Office Equipment, 1-Safe, 2-Desks and chairs, Additional Chairs, Files etc. 350.00 4325.00 PLANNING BOARD 83. Miscellaneous Printing & Supplies 300.00 BUILDING INSPECTOR 84. Salary, 1 Man, 12 mos. $150.00 per month 1800.00 85.GREATER MIAMI AIRPORT 2000.00 65112.10 REVENUES 1939-40 Garbage Collection (450 homes Co- $10.O0 per home) 4500.00 Auto Inspection Revenue 1000.00 Fines & Forfeitures 700.00 Personal Property 1800.00 Occupational Licenses 6500.00 Special Road & Bridge Fund 1300.00 Lot Cleaning Assessment 1000.00 Construction Permits: Building Permits 1200.00 Electrical Permits 800.00 50% of Plumbing Permits 400.00 2400.00 Cash on hand August 1, 1939 5000.00 Total Tax Roll Assessment 5, 3843342.00 395 Homestead Exemptions - 1 ,975,000.00 12 mills on . . . . . . . . . . . 3,409, 342.00 40912.10 j 65112.10 EXPLANATION OF VOTE I vote for the adoption of the tentative tax roll and in opposition to a general increase in the valuation of unim- proved property in Liiami Shores Village for the following reasons: I. (a) The present valuation of properties in the Village were fixed in 1935 by the Village Clerk and Tax Assessor with the advice of a committee appointed by the then Council on July 22nd, 1935, which committee was composed of Roy H. Hankins, Otto H. Goll, D. V. Godard and Julian Prix. The Council as well as the property owners and tax payers of the Village were then, for the first time, confronted with raising revenue sufficient to operate the Village notwithstanding the adoption of ,the Homestead Amendment. The matter was discussed at a public meeting attended by the public without any dissension. In appointing the committee to assist Mr. John L. Carothers, then the Village Clerk and Tax Assessor, the Council endeavored to have all interests represented and selected I:r. Hawkins as the representative of the largest vacant or unimproved property owner; I-r. Godard, a long time resident of the Village, as the representative of home and improved property owners; Tire Prix as the representative of the largest improved property owners whose property largely was being rented, and hire Otto H. Goll, a member of the Council and a builder of unquestioned ability and integrity to represent the Council together with Carothers as the Assessor. (b) The Council adopted the assessment roll presented by Mr. Carothers, the then tax assessor, as arrived at with the advice of this committee. Since then there have been less than a half dozen complaints upon the part of property owners of inequality in assessed valuation presented to the Council. (c) These valuations at not exceeding twelve mills have produced revenue sufficient economically to operate the government of the Village, and as well to make improvements in streets, playgrounds, provide a co=nunity house and some playground facilities. Ii. (a) Miami Shores has no bonded indebtedness and all revenue produced by taxation goes into operating expenses and improvements. Dade County does have a heavy bonded indebtedness in the payment of which the Homestead Exemption does not apply, and it seems to me that vacant property cannot arbitrarily be increased in value vithout in like manner increasing improved property. It also appears that a reckless increase in values generally would be to invite ate.-increase- izr valuation by the county tax assessor for taxes applicable to the county's bonded indebtedness, causing the property owners of the Village to pay more than its share compared to other municipalities and communities in the county, and I do not desire to invite such an increase. (b) No doubt there has been a general increase in value of all property in the Village; this because of the unusual increase in building activities and particularly on account of the construction 4 � f of the Village Golf Course but in adopting the 1938-39 tax roll, the Council increased values generally an approximate average of 10% on vacant property. This seems to me wholly sufficient to meet the general increase in value on that class of property. (c) The valuations placed in 1935 and the increase in 1938 were adopted after careful thought, investigation and many conversations and discussions, not only amongst the Council members but with residents and taxpayers of the Village as well. III. There has been no wholesale delinquency in tax payments in Miami Shores Village such as exist in other municipalities in this area, and we, therefore, reasonably can anticipate a 90 to 95 per cent payment of taxes during the current fiscal year. If taxes are paid to this degree there will be collected funds sufficient easily to meet the governmental expenses and leave a very healthy contingent fund for the meeting of .emergencies and expenditures, not now certain to be made. N. While I am agreeable to the correction of any obvious error in the present tax roll as sutmitted by the tax assessor so as to equalize the present general valuation in the entire assessment roll, if such obvious errors are made to appear, I am opposed to a general increase for the purpose of landscaping, beautification program or otherwiso, so long as the building boom is in progress, and I believe that it is within ample time for a general beautification program to be launched when the building boom has shown signs of abating, and the unsightly heaps of materials, supplies and equipment necessary to the carrying on of these building activities have to some extent been lessened and removed. Altogether I am opposed to any action at this time tending to precipitate a tax strike such as has occurred in other municipalities. V. In addition to the foregoing, I an convinced that an asking or list price is not a sound basis for arriving at the true market value of vacant real estate. The speculative element is always present until at least property has been improved. I am not convinced but that a general increase in vacant property in Miami Shores Village will tend further to bring about inequality in sustaining the tax burden for the governmental functions of fire and police protection, street lighting, street maintenance andxepairs and administration costs. Regardless of its merits and demerits, the fact remains that the Homestead Exemption Amendment does favor some citizens of a municipality over others. It is true that property paying little or no ad valorem tax for these general governmental benefits does pay a garbage tax for the direct service of garbage disposal, but in like manner vacant property in addition to paying a portion of the general govern- mental cost, pays in theory at least the actual cost of lot cleaning and beautification. The homestead property of the value of $5,000.00 or less is a liability and dead weight. Vacant property as a general proposition is now carrying what I 7 f believe to be its just share of the tax burden of the Village, and in addition has the potentiality of becoming a much greater asset if zoning restrictions can be raised to that extent that only tax paying property will be constructed on this vacant property* t IPF THE COUN IL OF MIXTI SHJES VILLAGE FLORIDA STANLEY MILLEDGE LAWYER DU PONT BUILDING / MIAMI,FLORIDA July 31, 1939 To the Mayor and Members of the Council Miami Shores Village Gentlemen; Mr. Stockdell and I, as a committee appointed by the Council to make an investigation of the current tax roll, have spent some twenty-tyro hours with Mr. 1.1c Call in order to make a report to the Council today, but we have been unable to complete more than two-thirds of the roll. With the assistance of some data of actual sales and a general price list of lots throughout the Village, we have noted on the original tentative roll our opinion of what the assessed land values should be. Admittedly, we possess no peculiar qualifications as assessors and there are undoubtedly inaccuracies in our own figures. Generally speaking, it appears to us that improve- ments, or at any rate new construction within the last four or five years is assessed at its full value. The amount of the building permit is taken as the valuation figure on new construc- tion. If objection is made to the assessors and he is shown that the actual cost is less, he reduces his figure. Using the same process, the asking sales price of land would be used for determining land values. On the contrary it appears that no effort is made to assess land on the same basis as improvements. In some sections land is assessed at approximately full value but generally we estimate that on an average, land is assessed at two-thirds of its full value. In our opinion, what LIr. Mc Call has prepared is not an assessment roll in any true sense as it does not even purport to represent the assessors' opinion as to values. He states as his reason for not assessing land at full value that this was unnecessary to produce the necessary revenue. Page 2. In our opinion, a new roll should be prepared which actually represents assessments. rifle do not believe, however, that members of the Council should prepare such a roll and then sit at a board of equalization. We think that in the future assessments should be made by someone other than the Village 1%eager. A person or a board should be procured for this purpose who will place valuations without regard to the identity of owners of the property assessed. The function of assessing property should be separate and distinct from all questions of policy. The Council alone should determine how much money is to be obtained from ad valorem taxes and determine the millage according to the total amount of the assessment roll. Respectfully, SM;k