Res 214 RESOLUTION NO.
A RE SOI,Uf ION OF THE CITY COUNCIL OF THE
CITY OF DELRAY B~ACH, CREATING A DELIN-
QUENT TAX ADJUSTmEnT BOARD FOR THE CITY
OF DELRAY BEAC}t, FLORIDA.
BE I~ RESOLVED BY TME~ CITY COUNCIL OF THE
CITY GF DELRkY BEACH, FLORIDA:
THAT, V~EREAS there exists in the City of
Delray Beach a condition with respect to delinquent taxes
highly unfavorable to the economie welfare of the community
ami prejulicial to the development thereof, which condition
is d~e largely to the fact that msay pzoperties have accum-
ulated improvement lie.s and delinquent taxes to amounts
ac~sll~ exceedi~ the wlue of the properties. ~nd that ms_~_y
more pro pe rtie s a re burdened with liens and delinquent taxes ~o
su~h ~n extent that sale thereof is impossible and the collection
in full of such delinquencies by the City beyo~i any reasonable
expectancy, mad whereas it would be sound business practice and
to the best interest of the City and the citizens thereof to
sal~ge as much as possib]s fz~m the otherwise substantially
worthless delinQuent-tax rolls, at the same time putting the
properties into marketable condition and restering them to the
cur rent ly pay ing tax roll.
HE IT RESOLVED, that there is hereby created a
delinqt~at Tax Adjustment Board, which shall consist of the
members of the City Council sad a Clexk which Board shall in
public meeting consider the appli~tions of all owners of
tax-delinquent sad/or lie~-delin~ent properties who shall
appeal thereto, a~l, in the case of each individttal lot, agree
t~pon an amount which will be accept ed by the City in ll~ll
settlement of all liens and tazms ~r the year 19S6 and pzior
thereto, ~d for a period of 90 days after s~ch consideration
an~ sgreement the o~er of the lot in ~estion shall have the
privilege o~ ~ttling for t~ sum so &etenained. ~hould the
ov~er fail ~ ~ t~ ag~ed ~o~t w~h~ 90 ~ys, him
p~v~ge ~ ~ ~ ~all cease a~d lapse, ~t ~ ~ll have the
priv~ege of a~in ~k~ appli~tion ~r a distant ~o~
~yi~ ~e fees ~d ~mp~ing with ~e te~ requital in ~e
~se of a ~rst ap~icati~. ~ no case sh~l ~e privilege
of p~gat an a~ted ~g~e ext~d for a pe~od of mo~
t~n 90 ~ s.
~ ~nside~ applicatio~ for a~~ents the
B~rd ~ll con.der each l~ ~et~ upon i~ ~vidual me~ta
~ sh~l not e~ablish aay gene~l or blanket
menta for a~ ~strict ~ area. T~ B~rd ~ll ~nsider
t~ total ~o~t of deli~ncies as ~ted ~ the present
~et ~e of t~ p~rty, ~e~er or not imp~ve~nta
~ as s~ewa~ are ae~al bet~ents ad~ ~l~ to the
p~~y proportioned ~ ~e l~ns the~for, the pot~ti~
en~.~c~ent ~ of the p~pe~y, ~e a~ ~d eo~i~on as ~11
as t~ ~e of ~ imp~ve~nts t~reon, ~ ~e ~co~-~l~
~ the pro~y d~i~ ~e ~riod for which taxes are del~.uent,
w~er same was owner-occupied or ~ted, ~so the poss~ilit~
~ pmcti~lity of the Oity attempti~ to col~et ~e ~ll
a~t of deli~e~s by ~re~os~e or otiose. T~
Board will ~ve s~ ei~ ~ns~e~tion ~ home p~~ies owned
~ occupied by wid~s or ~nors ~itho~ ~s of ~pDo~ a~
~ ~ns ~ffe~ physical di ~bilit ie s impaling the~ ability
~ earn adequate ~co~s, a~ per~ ~o if deprived of ~e
pre~rty t~o~h ~reclos~e or ot~e m~ht be~ p~lie
~ application for del~quent tax a~ustmeat
~l be ac~mp~ied by a ~e of o~ dolor for ea~
on which a~st~nt is a ~e d, w~ch a~t s~ll be ~id
equ~ portions to the ~mbers of ~e Boa~ a~ the Clerk
thereof ~ ~m~n~tion for t~ir speci~ ~ces as membe~
No~g ~in contained s~l be i~er~d or con-
stud as i~ieati~ t~t t~ Boa~ w~l necessa~ly gr~t any
re~c~on w~te~r in the ~o~t requir~ to ~t~e del~quemt
In aLl ~ases tb~ ~ amount of taxes an~ lieas~
~r the yesr 1~ m~t he pal~ i~ cash
~2~mt ~ t e~e~ ~or ~et~~t taxes
p~t of prior y~rs taxes ~n~ lie~s s~ll be ~ccep~ ~le~
~ose ~or l~J7 a~ so ~i~ ~
~ ~1 ~se s of delinquent ~xes and liens, w~ ther
ana~~nt is a~ewed, or ~et~r the amo~ m~t be paid
~ ~ll wi~ penalties and i~erest, t~ ~x-~er
s~e~y per e~t of all d~q~en~es
prior yea~) ~ ~s or p~t~ intere~ coupons of
City of De~ Beach, of ~y ~s~, a~ ~0 per c~t ~ cash,
sa~ cash goi~ into t~ ~e~l ~, a~ t~ bonds or inte~
eoupo~ bei~ cancelled. S~d t~ tax-~r n~ ~ve
a~i~ble ~nds or ~upons, t~ City ~ll accept
~tio ~ AO c~ts cash for each o~ dolor of bo~s or coupo~
needed, ~ich forty eem~ shall be segre~ted in a speci~
~ ~ be ~ed at t~ mo~ oppor~ time for the p~chase
of t~ best ob~i~ price ol~ bo~s ~d/or p~t
~i~ w~m p~c~sed ~l be ~celled.
~ te~ of ~ ~lution ~ll he.me
~d~tely effecti~ a~ s~ re. in ~ force ~til ~p~led
by resolution of ~e Cou~il, ~t ~y re~lution of repeal
s~ll all~ a ~riod of n~ety days for t~ sett~ment of
~ above and f~e~i~ re~lution ~s
adored by ~e Oity Go--il of the City of De~ay Beach,
~resid~t of t~ City Co~
At te steal:
Git~ Gl~. / REFER T0 ATTA~D
TO THIS RESOL~ION.
Ap~oved:
~ t ~or
AMENDMENT TO RESOLUTION #214, AS DULY ADOPTED BY COUNCIL AT ITS MEETING HELD APRIL 25, 1938
BE IT RESOLVED THAT the resolution adopted
April 11, 1938, creating a Tax Adjustment Board and
fixing fees for said Board is h~reby amended by the
addition of the following clause:
'"In the case of an application for adjust-
merit on a group of substantially identical lots of the
same ownership, there being ten or more lots in such
group in the same block or subdivision, the Tax Adjust-
ment Board is authorized to fix and accept a single fee
of not less than ten dollars as compensation for adjust-
ments covering the entire group of such lots.