08-04-1969 VC SP-MMINUTES OF TAX EQUALIZING BOARD
OF THE
VILLAGE COUNCIL OF NORTH PALM BEACH, FLORIDA
HELD
AUGUST 4, 1969
' Present: Thomas F. Lewis; Mayor
Thomas R. Bell, Vice Mayor
H. Mallory Privett, Jr., Councilman
Herbert A. Watt, Councilman
Lawrence J. Robbins, Village Manager
Frances A. Fox,- Village Tax Assessor
T. Berry Rainwater, Hunnicutt &
Associates, Inc.
Dolores R. Walker, Village Clerk
Absent: Allan V. Everard, Councilman
Mayor Lewis called the meeting to order at 8:05 p.m. and ROLL CALL
asked the Clerk to call the roll, all members being
present except Councilman Everard.
Mayor Lewis stated that Article VII, Section 6, of the_ PURPOSE OF-THE
Village Charter, ratified July 30,-1968, directs the BOARD" _
Council to sit as the Tax Equalizing Board of the Village
to hear all pleas for and against assessments on all
properties, and that the purpose of the Board is not to
raise or lower assessments, but to equalize them.
' Village Clerk read notice of Tax Equalization Board NOTICE OF TAX
Meeting, which was published in the Post Times July 13, EQUALIZATION
1969-and posted as required by Charter. BD. MEETING
Mayor Lewis stated that the authorization fnr the FLA. STATUTES
Village to impose and collect real estate taxes is granted ___ AUTHORIZING
under Florida Statute 167.43. Also, the criteria for VILLAGE TO IMPOSE
placing improved property on the tax rolls is contained & COLI:ECT REAL
in Florida Statute 193.11, subparagraph 4. ESTATE TAXES
Mr. Theodore Babbitt, attorney representing Mr. & Mrs.
Ted Benda, the owners of Lots 1, 2 and 3, Block 30,
Plat 3, presented the plea of his clients for a reduction
in the assessment of this property. It is currently
assessed at $351,800. Mr. Berry Rainwater of Hunnicutt
& Associates, Inc., the appraisers for the Village of
North Palm Beach, informed Council that Mr. Hunnicutt
wanted to go over Mr. Ted Benda's financial statement for
1967 personally, and make his recommendations to the
Council on this assessment. Therefore, this assessment
will be held in abeyance until Mr. Hunnicutt's recommenda-
tions are reviewed by the Council, and will again be
brought up when the Tax Equalizing Board reconvenes on
August 25, 1969, at 7:30 p.m.
Councilman Privett made a motion to reject the plea of
Mr. & Mrs. Joseph Kuharcik, Plat 1, Lot 4, Block 5, and
accept Tax Assessor's recommendation for an assessed
valuation of $26,b30. Motion was seconded by Councilman
Watt. All present voted aye; therefore, motion passed
unanimously.
ASSESSMENT OF
MR. & MRS. TED
BENDA TO AGAIN
BE BROUGHT UP
WHEN TAX EQUALIZING_-
BD. RECONVENES
PLAT 1, LOT 4,
BLK. 5, REMAINS AS
ASSESSED
Tax Equalizing Board Meeting
Held Aug. 4, 1969
Page 2
1
1
On motion of Councilman Watt, seconded by Vice Mayor Bell, PLAT 6, LOT 3,
all present voting aye, that the property owned by Mr. BLK. 41 REMAINS
Stanley Rudy, that property being Plat 6, Lot 3, Block 41, AS ASSESSED
remain at its assessed valuation of $17;03CI and that his
plea be rejected.
Vice Mayor Be11 made a motion to reject the plea of Eva
Binder, Lots 2 through 13, Block 70, Yacht Club Addition,
and that the assessment remain at $200,250. Motion
seconded by Councilman Watt. All present voted aye;
therefore, motion passed unanimously.
On motion of Councilman Watt, seconded by Vice Mayor
Bell, all present voting aye, that the plea of the
Flame Restaurant, Lot 1, Marina Addition, for a reduction
in their appraisal be rejected and that it remain at
$196,070,.
On motion of Vice Mayor Bell, seconded by Councilman Watt,
all present voting aye, that the plea of Mr. & Mrs. William
Lutz, Yacht Club East Condominium, Unit No. 4, Lot 8,
Marina Addition, for reduction in appraisal be rejected,
and that upon recorrunendation of Tax Assessor, Apartment -
4, Yacht Club East Condominium, remain in the appraised
amount of $14,170.
On motion of Councilman-Watt, seconded by Vice Mayor Bell,
all present voting aye, that the pleas of those persons ---
residing in Harbor Towers Condominium Apartments, Marina
Addition, Lots 24, 25 and 26, be rejected, and that appraisal_
remain as previously stated..
The meeting was recessed at 8:45 p.m. and called-back into.
session at 8:55 p.m. Upon returning-from recess;- the
Tax Equalizing Board showed no absentees other than those-
indicated at original roll call.
On motion of Vice Mayor Be11, seconded by Councilman Watt,
all present voting aye, that the assessment placed on
Harmony Music Sound Systems, Inc. at the Mr. Bun restaurant
be removed from the tax roll.
On motion of Councilman Privett, seconded by Vice Mayor
Bell, all present voting aye, that previous motion be
amended as follows: because the original value was in
error and the true value is too small to be assessed.
LOTS 2 THRU 13,
BLOCK 70, YACHT
CLUB ADDITION,
REMAIN AS ASSESSED
ASSESSMENT OF THE
FLAME RESTAURANT
REMAINS UNCHANGED
APT. 4, YACHT
CLUB EAST CON-
DOMINIUM, REMAINS
AS ASSESSED
PLEAS OF PERSONS
IN HARBOR TOWERS
CONDOMINIUM APTS.
REJECTED
RECESS
ASSESSMENT OF
HARMONY NRJSTC
SOUND SYSTEMS, INC.
R~IOVED FROM TAX
ROLL
PREVIOUS MOTION
AMENDED
On motion of Vice Mayor Bell, seconded by Councilman PERSONAL PROPDRTY
Privett, all present voting aye, that personal property VALUATION OF DR.
valuation of Dr. Richard Thornton be changed to $5,700 THORNTON REDUCED
from $6,380.
On motion of Councilman Privett, seconded by Councilman PERSONAL PROPERTY
Watt, all present voting aye, that we reject plea of VALUATION OF F.
Ferman C. Henn for reduction on valuation of his personal C. HENN REMAINS
property in the amount of $620.00 and, upon recommendation AS ASSESSED -
of the Tax Assessor, make no change.
Tax Equalizing Board Meeting
Held Aug. 4, 1969 `
Page 3
On motion of Councilman Privett, seconded by Councilman DR. L. ROGERS'
Watt, all present voting aye,- that we reject the plea of ASSESSMENT
Dr. Leon Rogers and maintain his assessment at .$10,650. REMAINS AT $10,650
1
On motion of Vice Mayor Bell, seconded by Councilman Watt, PERSONAL PROPERTY
all present voting aye, that the plea of Peter. G. and ASSESSMENT OF THE
Gloria Makris reference the personal property assessed FLAME REMAINS AT
valuation on the inventory and fixtures in the Flame $220,495
Restaurant remain as recommended by the Tax Assessor at
$220,495, which includes 10% penalty.
On motion of Vice Mayor Bell, seconded by Councilman RECESS
Watt, all present voting aye, the Tax Equalizing Board was
recessed at 9:35 p.m., and will reconvene on August 25,
1969 at 7:30 p.m. in the Village Hall.
Minutes recorded by: Dolores R. Walker, Village-Clerk
M'