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03-13-50 MARCH 13TH, 1950. THE Board of Equalization was in session March 13th, 14th, and 15th~ 1950, at the City Hall in the office of the City Manager, to hear complaints and to equalize and revise assessments where necessary. Mayor John N. Kabler presided, and the following City Councilmen were present: W. A. Jacobs, Walter A. Roth, and J. L. Saunders. Mr. and Mrs. John J Schabinger appeared before the Board with reference to the $ i,o00.00 per acre assessment on the North Half of Block 49. They stated that this property was used as a pasture and was inaccessible. After an examination of acreage assessments in other parts of the City, a motion was made by Councilman Jacons, seconded by Councilman Roth~ and carried, that the assessment on this property be lowered to $ 500.00 per acre. Mr. H. Ben Adams informed the Board that an error had been made in figureing the taxes on part of Lots 15 ar~ 16, Block 77, and requested that a correction be made. The Tax Collector- Assessor was authorized to mail Mr. Adams a corrected tax state- ment as soon as possible. No action was taken on Mrs. Irene Moore's request to lower the assessment on her property in Block 92. With reference to the A. George store buildi~ in Block 93, at Mr. William George's request the Board unanimously agreed to allow this building a 20% discount, due to age. A motion was then made by Mr. Roth that any building twenty years old, or older, be given a ~0% discount,~ unless it has been remodeled, in which case it should carry a 105 discount for ten years after being remodeled. The motion was seconded by Councilman Saunders, and carried unani- mously. Mr. George also requested the Board to have the height of the building in Block 93 checked, as well as the Georgette Shop in Block 101. If the City records are incorrect, the Tax AssessOr· was authorized to make the necessary corrections. Mr. H. Kreitzburg advised that the dimensions on the improve- ments located on Lots 16, 17 and 18, Block 104, were incorrect on the City Assessment Sheets, and requested that the buildings be remeasured. A motion was made and carried that the City Manager check all improvements on Lots lb, 17 an~ 18, and that the Tax Assessor be authorized to make the necessary corrections on the 1950 Tax Roi1. At this point, a motion was made, seconded and unanimously carried, that the following new policies be used in assessing buildings: 3/13/ 0 The height for flat roof buildings will be taken from the ground to the top of the roof. The height of 10' shall be used for detached garages, tool houses, and similar type structures. The height of all one-s$ory commercial buildings shall be based on the standard figure of 12' unless the height exceeds 14', in which case the actual height shall be used. (This is to be roof height instead of parapet height). The height for gable roof buildings will be taken from the ground to the mean roof height. No action was taken on the request of Mr. L. Arthur Brooks of Klearwater Bottling Works to lower his assessments on property in Section 20, Township 46 South, Range 43 East. William Robinson, owner of the E. 330' of the W. 495' of Lot l, Section 20, advised that the house which was on the City Tax Roll was demolished in 194b, however, he had failed to notify the City Tax Department. The Equalization Bdard authorized the Tax Assessor to refund $ 1.90 to William Robinson, which is the amount of 1949 taxes on the house. Mr. Stephens, who appeared in behalf of Mrs. Emma Stephens, owner of Lot 17, Block 70, stated that the improvements on this property were very old and requested a reduction in assessments. After an investigation was made by the Board, a motion was made by Councilman Jacobs, seconded by Councilman Saunders, and unanimously carried, that this house be placed in the category of "extremely old houses in poor condition", thus lowering the assessment from $ b,~00.O0 to $ 4,000.00. Mr. John B. Reid, owner of Blocks N. M. and L, The Village (approximately 14 acres) asked the Equalization Board to reduce the assessments on this property, as he felt they were excessive. After a thorough check of front foot values on Mr. Reid,s property, the Board authorized the Tax Assessor to make the following ad- Justments: The 140' on Venetian Drive to be assessed at $ 20.00 per front foot. The balance of the land, which is approximately 9 acres, to be assessed at $ 2,000.00 per acre. With reference to Blocks A and B, The Village, it was agreed that the value of this property should remain at $ lO0.O0 per front foot, however, the curb assessment should be dropped, and ~e black top should be assessed at 50~ per square yard. After 3/13~5 0 further discussing the parking area, the Board unanimously agreed to lower the black top and parking area rate from 25~ per square foot to 50~ per square yard, or ~ per square foot. The Board unanimously approved Mr. J. C. Keen's request to exempt Lots 5 and ~, McOinley & Gosman Subdivision, from taxes, starting in 1950. This property is owned by Delray Beach Club ~1770, Benevolent & Protective Order of Elks of U. S. of America. Mr. S. Eugene Burd, owner of Lots 11 and 12, Block 6, Dell Park, complained that the height used in assessing his garage was wrong, and requested a correction. The City Manager was asked to make a verification as to the size of the garage and the Tax Assessor was authorized to make the necessary adjustments, if any. Mrs. Evelyn Foote, owner of Lot 24A, Section 8, stated that her carport was detached from the house, and that. the figures used in assessing the carport by the City were incorrect. A motion was made by Oouncilman Roth, seconded by Council- man Jacobs, and unanimously carried, that the City Manager be instructed to measure the improvements on Mrs. Foote's property and the Tax Assessor was authorized to make the necessary correc- tions, if any. Mr. Peter Rosenzweig's request to strike the improvements on Lot 4, Block 75, from the Tax Roll, was referred to the March 14th me.eting of the Ci.~y Council. These improvements were moved to Lot 4 in July of 1949, Mr. Rosenzweig stated, and should not have been taxed. Regina Hughes, owner Of Lot 21, Block 4, requested a refund on the 6' x 12' porch which was assessed on the 1949 TaxRoll, but. which was never built. This request was also referred to the March l~th Council meeting for action. Mrs. Grace Waif's request to assess Block 45 on an acreage basis was denied. At this point, a motion was made, seconded and carried, that the total land and improvement values be assessed to the nearest $ 100.00, and that vacant land be assessed at exact f i gure. The City Manager was requested to check the height of the duplex located on Lot 19, Block 63, owned by Mr. Jake Ledbetter. Mr. Ledbetter stated that the height of 12' used by the Tax Department in assessing was incorrect. After the property has been investigated, the Tax Assessor was authorized to make all necessary adjustments. 3/13/50 No action was taken on Mr. H. H. Wellenbrink's request to lower the assessment on Lot 15, DeLray Beach Esplanade. No action was taken on Mr. R. E. McCabe's request to pro-rate taxes on his property in Block 100, should he decide to demolish the building. Mr. E. C. Holland, owner of Lots 9, 10 and 11, Block 78, complai ned of the high assessment on his property, stating that he felt the dimensions as used by the Tax Department in assessing were wrong. Mr. Holland agreed to recheck t~e dimen- sions of his buildings and compare his figures with those in the office of the Tax Assessor. The Tax Assessor was authorized to make all necessary corrections. No action was taken on Mrs. L. M. Taggert,s request to lower assessments on the Towers Apartments located in Block 7, Del Ida Park. With reference to Lot 5, Block 92, owned by Mrs. L. M. Taggart, the City Manager was instructed to check the height of this building, a.nd if the City records were found to be incorrect, the Tax ASsessor was authorized to make the corrections. Mr. John K. MacNab's letter of March 12th, statin~ that he had been unexpectedly called out of the City and would not be able to discuss any tax problems, was read at the Board of Equalization meeting. The Board voted to allow Mr. MacNab to appear at open Council meeting at a later date if he so desired. The following letters from Mr. J. L. R. Van Seter and Mr. James R. Elliott, were brought up at the Board meeting for diS- cussion; which letters were read and ordered filed. A motion was made by Councilman Roth , seconded by Council- man Saunders, and unanimously carried, that these two requests be denied, due to the fact that the taxes are reasonable. Miss Addie Sundy requested that the assessments be lowered on the Sundy Warehouse located on Lot l, Block 84. After a thorough check of the assessments on this property, a motion was made, seconded and carried, that the Sundy Warehouse be placed in the same category as metal or frame garages, and assessed at 10~ per cubic foot. The following letter from Byrd & Whitley, regarding the 1950 tax valuation on Lot 2, Seestedt-Stevens Subdivision, owned by S. H. Burgeyne, was discussed at the meeting. "Narch 13, 1950. City Council of the City of Delray Beach, as a Board of Tax Equalization, City Hall Delray Beach, Florida Re: 1950 tax valuation - Lot 2, Seestedt-Stevens S/D S. H. Burgoyne, owner. Gentlemen: At the request of our client, Nr. Stephen H. Burgoyne, we have been instructed to file with you this written protest against the valuation placed on the above described property - both the real estate and improvements, based upon the following objections: (a) We believe that the real estate value places on this property is excessive, unequal and not in line with other values of like property in said Subdivision, and in said area. (b) That said property is a key lot and is what is known as a "buffer" lot, having Lot i on the west zoned as apartment house property which decidedly affects the value of Lot 2, which is zoned for residential purpoaes. We believe this lot should have a valuation of not more than $ 750.00. (c) We protest the valuation placed on the improvements on this property, because they are not of any substantial depth compared with the improvements on the other lots; that the cost of said improvements was substantially less than what they are assessed at, and in our opinion the value of said improvements should not exceed $ 5,000.00. (d) We further protest the valuation on said improvements based on the square foot area as shown by the tax records in the Tax Assessor's office, as lots in said subdivision. We would appreciate if you would give these objections you~ due consideration, and adjust and reduce the valuation of both the real estate and improvements located upon the above described property in line with these objections and requests by us on behalf of our client, Stephen H. Burgoyne. Very truly yours BYRD & WHITLEY OYB:H By (Sig~ed) C. Y. Byrd" cc: ~r. Stephen H. Burgoyne N. E. 2nd Street Delray Beach, Florida 3/13/50 The Board denied any rate changes, due to the fact that Mr. Burgoyne is assessed at the same rate as adjoining land owners. The Tax Assessor-Collector was requested to advise Byrd & Whitley that np changes ~ould be made in Mr. Bu~goyne's assessment, however, in 1951 he will be given a 10~ discount' due to the age of his residence. Dr. W. C. Williams appeared before the Board to request some adjustment in the assessment of Muck Lot 150, stating that it would be worthless when the new Atlantic Avenue bridge is con- structed. The Board unanimously agreed to take no action on Muck Lot 14o until the bridge is started. Dr. W. C. Williams also requested a reduction in the assess- ment on Block 7. This request was denied, as the Board felt the assessment was in line with adjacent property. Mr. Edward Schellenberg, owner of Lot 3, Block 14, Seagate, asked for a reduction in the assessment of the Nautical Aire Apart- ments. The City Manager was instructed by the Board to recheck the drawings and figures on the Nautical Aire Apartments, decide on porches, balconies, etc., and notify Mr. Schellenberg of his fi ndings. After the Equalization Board discussed some of the new residences now under construction in Delray Beach, a motion was made and unani- mously carried that a new category be set up of 45~ per cubic foot for large, better constructed homes. Mr. and Mrs. George Ganson, owners of the Kentucky House, in Block 124, appeared before the Board to request a reduction in the valuation of their property. After a lengthy discussion, a motion was made by Mr. Jacobs, seconded by Walter Roth, and unanimously carried, to reduce four Kentucky House cottages to 15~ per cubic foot, and to reduce the old Kentucky House building to 20~ per cubic foot. It was agreed that the new Kentucky House be assessed at the present rate. Mr. H. Hill of Hill's Hardware & Electrical Supplies, appeared before the Board regarding his Personal Property Assessment. He stated that his 19~9 Personal Property Return was increased from $ 500.00 to $ 3,000.00, and he was not notified. Mr. Hill said he felt that the $ 3,000.00 assessment was far out of line. After some discussion, a motion was made by Mr. Jacobs, seconded by Walter Roth, and carried, that Mr. Hill's Personal Property assess- ment be lowered in 1950 to $ 1,500.00. A motion was also made and unanimously carried that all communications with reference to taxes be answered, and taxpayers are to be notified when Personal Property Returns are not accepted. Mr. Hill stated that the small store house on Lots 7 and Block 59, was useless, due to its condition, and would soon be demolished. He also stated that the other building on this prop- erty was 10' high instead of 12' high. The Equalization Board then authorized the Tax Assessor to remove the small store house from the Tax Roll and correct the height of the other building to 10'. 3/13/50 Mr. E. B. Nichols requested an adjustment on his improve- ments on Lot 12, Nichols 2nd Addition, and the So. 50' of the No. 315' of the W. 135' of Block 71. A motion was made and unanimously carried to allow Mr. Nichols 10% discount on the re- modeled house (20 yrs. old) on Lot 12, Nichols 2nd Addition, and to allow a 20% discount on the house over 20 years old in Block 71. Mr. JamesRufi, part owner of the Delray Pladium in Block 98 complained of the assessments on his property, and requested that some adjustment be made. After members of the Equalization Board made a trip to the Delray Pladium, a motion was made, seconded and carried, that this building be assessed on the follow- ing basis: There is to be a separate assessment on the Personal Property; the So. 50' of the building, being furnished, is to be assessed at 28~ per cubic foot (which is the store building rate), and the No. 100' of the building, being unfurnished, is to be assessed at 15~ per cubic foot (which is the warehouse rate). It was unanimously approved that Mr. Rufi be given a 4% discount on his 1949 taxes, since he had requested an adjustment in November, 1949~ and there had been a great deal of delay before his request was denied. Mr. Thomas E. Woolbright, Jr., owner of Lot 12, Block 129, asked for a reduction in his Personal Property assessment, and explained that his house was less than 50% furnished. The Equaliza- tion Board authorized the Tax Assessor to assess the Personal Property at this location on a basis of 5% of the assessed valua- tion of the building, for the year 1950 only. Mr. M. F. Riley.appeared before the Board in behalf of his Mother, Mrs. Carolyn H. Riley, owner of the S. 100' of the N. 595' of Government Lot 1, (East of Ocean Blvd.) Section 21, Township 46 South, Range 43 East. Mr. Riley stated that, in his opinion, the front foot valuation of property in Seagate, East of the Highway, was far out of line and should be adjusted. After con- stderable discussion, and a thorough check of land valuations, a motion was made, seconded and unanimously carried that the North 695' of Seagate, Section 21, East of the Highway, should be assess- ed as follows: The North 295' $ 50.00 per front foot. Going South - The next 100' - - 75.00 " " " The next 100' - 80.00 " " " The next 100' - 85.00 " " " The next 100' 90.00 " " " Both Mr. Riley and Dorothea Galvin complained of the assess- ments on Andrews Avenue, going north from Atlantic Ave. After checking all valuations in the neighboring area, a motion was made that all apartment house and special hotel apartment z~ne, fronting on Andrews Avenue, be assessed at $ 35.00 per front foot. The motion carried unanimously. 3/13/50 With reference to Nr. Riley's property fronting on Andrews Avenue, a motion was made, seconded and carried, to reduce the assessment from $ 35.00 to $ 33.00 per front foot, due to the depth factor. Regarding the Wallace-Riley property, known as Lot 23, Block 2, Ocean Park, fronting on Andrews Avenue, a motion was made and unanimously carried that the assessment on the Riley house on Lots 22, 23 and 24, Block 2, Ocean Park, be figured at 15~ per cubic foot, which is the unit price for extremely old houses in poor condition. With reference to Miss Dorothea Galvin's property on North Ocean Boulevard, a motion was made, seconded and carried, that the acreage involved in the North Half of Ocean Beach Lot 14 be assessed at $ 750.00. Regarding the improvements on Niss Galvin,s land, a motion was made by Mr. Roth, seconded, and unanimously carried, that they be assessed on the following basis: Any im- provement over twenty years of age and remodeled, will carry a 10% discount for ten years after being remodeled, after which time it will carry a 20% discount. Mr. John I. Thieme, owner of Lot 14, Block 28, known as the Georgia Town Tavern, requested a reduction in his assessment~ rue to the fact that the improvements are partially finished. I~ was agreed by the Equalization Board to set up a new policy on Commercial Stores to allow a percentage of the rate according to the finish. In Mr. Thieme's case, it was unanimously agreed to allow him a 75% rate, based on aunit price of 26~ per cubic foot. It was also agreed by the Board that the Personal Property for the Georgia Town Tavern should be based on one-half of the average yearly stock of $ ~,500.00, plus 10% of the assessed ~alu- ation of the building, or$ 1,820.00. No action was taken on Mr. H. 0. Myers' request to reduce the assessment on Lots 5 and 6, Block 7, 0sceola Park. Regarding Mr. Robert Flemlng's request to reduce the assess- ments on his property located ~n Lot 10, Block 8, Rio Del Rey, no action was taken. Mrs. Evelyn Barton, owner of Lot 15, Block 107, informed the Board that the store buildings on her property were not completed January 1st, 1949, and requested that they be stricken from the Tax Roll. It was the request of the Equalization Board that Nfs. Barton obtain an affidavit from her Contractor to the effect that the building was incomplete the first of the year, and give it to the City Council for action. Mrs. Flossie Rhoden, owner of Lot b, Block 69, complained of the assessment on her property, and requested an adjustment. Upon checking the assessment sheet, it was discovered that an error had been made, with reference to the height, in assessing Mrs. Rhoden's store building. The Tax Assessor was authorized to make the necessary corrections. Mr. Hollis, owner of Lots 10 and 11, Block 40, complained of the increase in assessment, due to an old garage, in very poor condition, being put on the Tax Roll. After a trip was made to Mr. Hollis' property, and an inspection was made of the garage in question, the Board ordered the garage removed from the Tax Roll, due to its condition. No action was taken on Mr. J. R. Love, Sr. ,s request to adjust the assessment on Lot l, Block 92. No action was taken on the request of Hrs. J. R. Love, Sr. to reduce the assessment on her property in Block 61, and Block 6?. A slight error was discovered in the measurements of the building in Block bl, which was refigured and corrected. Mr. Fritz Freiberg, representing the Weupper Estate on property in Block 100, requested reductions in the improvement assessments.. With reference to the garage on Lots 5 and 6, which is an unfinished building, the Equalization Board members unanimously agreed that this should carry a 50% discount. Regarding the residence on this property, it was agreed that this building ah ould carry a 20% dis0 count. With reference to the Coffee Shop on Lots 5 and 6, Block 100, a motion was made, seconded and unanimously carried that this building should be classified as an extremely old building in poor condition, and carry a rate of 20~ per cubic foot. Regarding Mr. S. E. Burd's property in Block 100, next door to the above described property, a motion was made by Mr. Kabler, seconded and carried, that the assessment sheets on this property be rechecked by the City Manager, with reference to number of buildings, etc., then returned to the Tax Assessor's office to be refigured at the correct rates. Nichols Hanm~er Cobbs appeared before the Board with reference to the assessments on Lots b, 7, 8, 9, l0 and ll, Block 54, stat- lng that the assessed valuations were far too high on the improve- ments. Upon examining the assessment sheets, and refiguring the valuations, Mr. Cobbs was given a 20% discount on his improvements, due to age. Nr. Robert Plastridge~appeared before the Equalization Board in behalf of Mr. Fontaine Fox, in regard to Lot 2, Block E, Palm Beach Shore Acres. The Board ordered the Fox property in Block E, Palm Beach Shore Acres, rechecked and refigured, and Mr. Plastridge notified of the corrected assessments. No action was taken on Mr. Plastridge,s request to reduce the Personal Property assessments on the Fontaine Fox property in Block 119. No action was taken on Mr. William M. Yount's request to re- duce the assessment on his property in the North Half of Lot 5, Section 8, Township 46 South, Range 43 East. 3/13~50 Mr. George Boughton appeared before the Equalization Board regarding the assessment on the Colony Hotel. Mayor Kabler and Councilmen Walter Roth, W. A~ Jacobs, Jack Saunders and R. J. Holland were present. After considerable discussion, a motion was made, seconded and unanimously carried, that the hotel rate be reduced from 35~ per cubic foot to 30~ per cubic foot, in view of the amount of unusable space in hotels. With reference to Personal Property~assessments for Hotels, a motion was made and seconded that lO~ of the assessed valuation of the building be used. The motion carried unanimously. At b:O0 p. m., March 15th, the Equalization Board was ordered closed on all properties in the City of Delray Beach, except those properties ordered investigated, and the Southern Bell Telephone Building, and the Standard Oil Company improvements. (Signed) .Alice A. Deadertck Tax AsSessor APPROVED: May or