1969-422 Urging FL Legislature to Repeal Chapter 69-54, Laws of FL Combination of Tax Assessing and CollectingRESOLUTION N0. 422-69
A RESOLUTION OF THE VILLAGE COUNCIL OF NORTH PALM BEAC}[,
FLORIDA, URGING AND PETITIONING THE LEGISLATURF. OF THE STATE OF FLORIllA
TO REPF,AL OR AMEND CHAPTER 69-54, LAWS OF THE STATE OF FLORIDA, WHIC}{
' IS AN ACT RELATING TO THE ASSESSMENT, EQUALIZATION AND COLLECTION OF
All VALOREM TAXES RY MUNICIPALITIES; PROVIDING FOR THE ASSESSMENT
AND COLLECTION OE' ALL AD VALOREM TAXES LEVIED BY MUNICIPALITIES TO BF.
ASSESSED BY THE COUNTY TAX ASSESSOR AND COLLECTED BY THE COUNTY TAX
COLLECTOR OF THE COUNTY IN WHICH THE MUNICIPALITIES ARE LOCATED.
WHEREAS, the 1969 Session of the Legislature of the State
of Florida passed House Bill No. 1082, being Chapter 69-54, providing
for the collection and assessment of municipal ad valorem taxes by the
county tax collector and county tax assessor of the county in which
the municipalities are located, and
W}{EREAS, it was felt by the Legislature that considerable
savings could be achieved by the municipalities by the passage of this
1 Act, and
W}IEREAS, the Village of North Palm Beach favors the idea
of consolidation of the duties of the municipal tax collector and tax
assessor into the county tax collector and tax assessor if a savings
care actually be achieved by the municipalities, and
WHEREAS, the Legislature of the State of Florida has placed
a limitation on the amount of millage which a municipality may levy
for ad valorem taxes, and
W1[EREAS, the county tax assessor's tax roll in most instances
varies from the municipal tax roll and, in fact, is in most cases lower
than the municipal tax roll, and
WHEREAS, in the event the county tax assessor uses the county
tax roll for the assessed valuation of property in the municipalities
and the municipalities are limited by law to the levy of ten mills on
the assessed valuation, it will mean that there will be a considerable
loss of revenue to the municipalities from ad valorem taxation, and
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W}{EREAS, in addition to the loss of revenue based on the county
tax assessor's tax roll, the county will charge the municipalities
an additional sum for the services which they perform, and
W{{EREAS, this will result in a great loss of moneys to the
municipalities;
NOW, TI[EREFORF,, BE IT RESOLVED BY T}{E VILLAGE COUNCIL OF
NOR19{ PALM BEAC}{, FLORIDA:
Section 1. The Legislature of the State of Florida is hereby
urged and petitioned to repeal Chapter 69-54, Laws of Florida, 1969.
Section 2. As an alternative for the repeal of Chapter 69-54,
Laws oi' Florida, the Legislature of the State of Florida is urged and
petitioned to amend the said Act to provide as follows:
(a) That this Act shall apply to only those municipalities
which elect to invoke its provisions.
(b) That the entire cost of the services rendered by the
' county tax collector and county tax assessor to the municipalities
which elect to invoke the Act shall be borne by the county.
(c) That the tax roll and assessed valuation of the property
located in the municipalities shall not be less than that assessed by
the municipalities at the time this Act takes effect.
(d) That the moneys collected by the county tax collector
for the municipalities shall be turned over to the municipalities within
fifteen days after the collection thereof.
(e) That the municipalities shall have the right to review
the county tax roll and an opportunity to be heard thereon before the
county tax roll is certified to the county tax collector.
Section 3. That this Resolution shall take effect immediately
upon passage.
PASSED AND ADOPTED THIS 23RD DAY OF OCTOBER, 1969.
/s/ Thomas F. Lewis
MAYOR
ATT}'ST:
/s/ Dolores R. Walker
Village Clerk
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