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07-13-49 195 JULY 13TH, 1949 The Board of Equalization met at the City Hail in the office of the City Manager, July 11, 12 and 13, for the purpose of hear- ing all complaints and making the necessary adjustments with reference to tax assessments. The following City C~uncilmen were present: Mayor J. L. Saunders, John N. Kabler, Neil MacMillan and Walter Roth. Also present were Mr. S. Eugene Burd, Chairman of the Tax Adjustment Board, and John Moore, City Attorney. The first complaint to come up for discussion was a letter · from the Gulf 0il Corporation, which reads as follows: "June 30, 1949 City Tax Assessor, City of Delray Beach, Delray Beach, Fla. TAXES - PROPEHTY Gulf Oil Corporation, City of Delray Beach, Fla. Dear Sir: -- Mr. May of our West Palm Beach office has confirmed the following assessments levied by you on our real and personal property. Atlantic'Boulevard and Blackmer Avenue described as No. 75 feet, lot ~1 and No. 75 feet of Vest 63.8 feet, lot #2, block #29, Delray Beach land $3,725. Service Station Building on above property $3,700 Service Station equipment, U. S. Highway ~1 - 1,500 Royal Palm Ice Company - 300 Service Station Equipment, Atlantic Boulevard and Blackmer - 500 Total Assessment on real and personal property $9,725. For the lack of information as to assessments established on other similar properties, we are unable to dispute your assessment of ~25 per front foot levied on our service station land, but we do know that this is unusually high compared to your assessment of $620 levied on this property in 1945. In establishing your assessment on the service station building, we understand that you have applied 30¢ per cubic foot to a plain concrete block building containing 10,362 cubic feet which was erected in 1939, and has been in continuous service for more than ten years. We are unable to reconcile your rate of 30¢ per cubic foot, as several of our better type brick stations located in various parts of Florida were valued last year by some of the leading Appraisal Engineers at a price of 27¢ per cubic foot and it is reasonalbe to believe that there is no comparison between JULY 13TH, 1949 the brick and concrete block structures. As a further compar- ison, we understand from our Engineering Department that the present day reproduction cost of our service station building, less depreciation for the past ten years, would amount to $2,470. We further understand that the value of our paving is only $340, thus it appears that $2,810 would be a maximum assessment on these improvements. Our equipment located at the service station on U. S. Highway No. i includes - 3 Computer Pumps 2 Lube outfits 1 Lift and i Air Compressor. The full cash value of which amounted to $545. The equipment at Atlantic Boulevard and Blac~mer Avenue involves 3 Computer Pumps, 1 Grease Rack and 1 Air Compressor valued at $370. Our equipment at the RSyal Palm Ice Company consists of 1 01d Visible Unit valued at $25, thus the total full cash value of our dispensing equipment at Delray Beach based upon the Indiana Price Schedule, as well as the schedule used by leading A~praisal Firms' in assessing equipment would not exceed a total of ~940 compared to your contemplated assessment of $2,300. There has been a progressive increase in our Delray Beach taxes for the past four or Five years and we respectfully reqdest that you reduce your assessments for 1949 not to exceed the following amounts: Service Station Land $3,000 Service Station Building 2,470 Paving 340 All Equipment 940 Total Assessment $6,750 A prompt reply as to your decision in the matter will be appreciated. Yours truly, (Signed) C. T. Annandale CTA:ld" TAX ~ANAGER AFter some discussion, the Tax Assessor was authorized t° reduce the paving to 12~¢ per square Coot on the North 75' of Lot 1, and the North 75' of Vest 63.8' oF Lot 2, Block 29, and the building to 26¢ per cubic foot. The $1500.00 Personal Property assessment against the Filling Station.equipment was not reduced as requested. A motion was made by Mr. Kabler, seconded by Mr. MacMillan, and carried, that the Tax Assessor be authvPized, in the ~uture, to use a minimum assessment of $1500.00 on all Filling Station equipment where no inventory is furnished, and that the fol~iwing schedule be used in Filing Personal Property Returns for all Filling Stations~ t97 JULY 13TH, 1949 Pumps- (Installed) - $300.00 Tanks, 1000 gal ........ 100.00 Each additional 1000 gallons ............ 100.00 Air Pump ................................. (Installed) - 250.00 Lifts (Installed) - 750.00 Miscellaneous Equipment (To Vary ) - 300.00 Mr. Arthur Brooks, owner of tM Klear Water Bottling Works on South Swinton Avenue, protested the 1948 taxes on the N. 244' of the East 3/4 of Lot 11, Section 20-46-43, and requested that he be given a refund. He also requested that the 1949 assessment be lowered, stating that the buildings on his property were extremely old and run-down. Both request were denied by the Board and Mr. Brooks was informed th. t his taxes were in line. Mr Brooks then protested the fee of ~50.00 charged him for an Occupational License on his Bottling Works, stating that he felt this charge cas excessive, considering the fee charged other businesses in Delray Beach. After a lengthy discussion with reference to licenses paid by other busin- esses in the City, a motion was made by Mr. Roth, seconded by Mr. Kabler, and carried, that the local bottling works fee be lowered from ~50.00 to ~30.00, and the out-of-town bottlinE works fee be raised from ~20.00 to ~30.00. Since Mr. Brooks had not obtained his 1948-49 Occupational license at the time of his appearance before the Equalization Board, a motion was made, seconded, and carried that he be permitted to secure a ~30.00 license for the year 1948-49. Mrs. J. L. Love, owner of the Cason Apartments on North Swinton Avenue, requested that the assessments be lowered on the apartments, as well as the dwellings at the rear of the apartment building. She explained that these buildings were practically the oldest in Delray Beach and the maintenance and upkeep was very costly. The Board agreed to adjust the assessment on Mrs Love's property by lowering the unit price on the buildings to 20d per cubic foot, less 20~ discount. Mr. 0. D. Priest, Jr. requested that~an adjustment be made on his store building located on Lot 12, Block 3, Fenno S/D.' Upon checking the records, it was found that Mr. Priest's buildin~ was assessed at 26¢ per cubic foot, with a 15'6' ceiling. The height, according to Mr. Priest, was figured incorrectly, as the building has a 12' ceiling. The Equalization Board agreed to lower the unit price of the building to 20¢ per cubic foot and figure the ceilin~ at 12'. Mr. Green of Royal Palm Ice Company appeared before the Board in regard to tie $44,486.00 Personal Property assessment on Lots 9 tO 12 inclusive, Block 83, stating that this figure was far out of line. After a long discussion the board agreed to lower the Personal Property assessment to $25,000.00, which met with the satisfaction of Mr. Green. Mr. Roy Harvel complained of the assessments on the improvements located on Lot 3, Block 77, and requested an adjustment. He stated that the Tenbrook rooms and apartments w~re no loflger being rented and the building was in extremely bad condition. The Tax Assessor was authorized by the Equalization Board to lower the unit price on this property to 15¢ per cubic foot, less 30~, which met with Mr. Harvel's approval. 198 JULY 13TH, 1949 The Tax Assessor informed the Board of a $25.00 error ma~e by the tax department in figuring the 1948 assessments on Mr. Constans' property located on Lots 12 and 13, Block 108. Mr. Kabler moved that the error be corrected by giving Mr. Constans a credit of ~25.00 on his 1949-50 taxes. This motion was seconded by Mr. i{oth and upon roll call, carried. Mr. C. Y. Byrd a~peared before the Board to request a re- duction in the front foot valuation of Block E, Palm Beach Shore Acres, stating that after the 1947 hurricaneea great del of this land had been washed away. Mr. Byrd felt that it was assessed too high, in comparison with the neighboring property. The Board agreed to lower the front foot values of Block E on the West side of the highway, as follows: Lots 1 to 13 inclusive $75.00 front foot The front foot values of Block E on the East side of the Highway were reduced as follows: Lots 1 to N~ of 5 inclusive- $45.00 front foot S~ Lot 5 to 7 inclusive- 20.00 front foot Lots 8 to ll inclusive 15.00 front foot Lots 12 and 13 --10.00 front foot A letter from Mrs. Bertha Thieme, which reads as follows, was discussed by the Board: "Monday Momning Board of Tax Equalization c/o City Tax ColleCtor Delray Beach, Fla. Gentlemen: In accordance with public notice in local newspaper relative to the tax assessment of my property on So. Swinton Ave. I feel that the business assessn~n% on my property is too high~ taking into consideration the limited amount of rental units I have available, and the limited amount of income available from rooms, for about 3 months per season only. I would greatly appreciate the opportunity to appear before your board to have my case heard. Respectfully, (Signed) Mrs. Bertha M. T~ieme The Tax Assessor was authorized to write,Mr. Thieme a letter, stating that it would be impossible to grant her requester a red- uction in assessments, as the assessed valustion on her property was in line with neighboring property. JU~Y 13TB, 1949 A letter from the A & P Store, which read as follows, was considered: "March 30, 1949 Tax Collector City of Delray Beach Delray Beach, Florida Dear Sir: Since writing you under date of March 18th with reference to the payment o£ our 1948 Personal Property Taxes on our Store in your City, we have located our file on this subject and are accordingly herewith enclosing our check for $332.50 in full payment of the Assessment of $17,500.00j from which we have deducted no discount, since it has been paid beyond the discount period. In further connection with this payment, we want to state that we are making it under protest, as the valuation assessed is actually in excess of our actual value by a considerable extent; and we are reserving the privilege of applying, and we are taking this means of placing before your local Board, an application for adjustment in 1949 ~ our 1948 taxes. Please, therefore, accept herewith the enclosed check and, at a convenient opportunityj will you kindly acknowledge receipt of same and also this, our request for the consideration of an adjust- ment for the 1948 taxes, in the year 1949. Very truly yours, THE GREAT ATLANTIC a PACIFIC TEA CO. (Signed) M. Brannam Accounting Department MAB:ep Enclosure" The Tax Assessor was authorized to write a letter to the A & P Store, statlng that their request was not granted, since their Personal Property taxes conformed ~rith other comparable stores. There being no further business, the meeting adjourned. (Signed) Alice A. Deaderick Secretary 2O0 JULY 12TH, 1949 Regular meeting of the City Council of the City of Delray Beach was held in the Council Chambers at 7:30 p. m., with Mayor J. L. Saunders in the Chair, and City Attorney John Moore, and the following Councilmen present: L. H. Brannon, John N. Kabler, and Walter A. Roth, a quorum being present. A report and financial statement of the 1949 Gulf Stream Jr. Tennis Tournament was read by Mayor Saunders, who thanked .1 the Tennis Committee for their work in making the Tournament a success, on behalf of the City Council. Their request for an increase in their donation for the coming year was ordered filed, to be considered in the prepar- ation of the 1949-1950 budget. "City Council Delray Beach, Fla. Gentlemen, In view of the fact you were so kind as to appropriate $250.00 for the annual Gulf Stream Jr. Tennis Tournament we feel that a report is due you from this committee. This years' tournament was the largest of the three that .... we have held. In 1947 there were 67 entries~in 1948 87 entries and this year there were 113 entries. They came from as far north as St. Augustine and as far south as Coconut Grove. The Professional and Business Woman's Club took care of the housing of 58 boys and girls, a most noteworthy project. Enertainment was planned by tPelocal youth groups. In ~eneral, everyone had a fine time. Dick Holroyd, a boy who began his tennis, and grew up on our courts, won the main event, the Jr. Boys' Singles Champon- ship. The other winners and their pictures may be seen in our scrapbook. The trophies according to the players, were the finest ever exhibited in a Jr. Tennis tournament held in Florida. The trophies were secured from J. B. Smith & Son at a very sub- stantial discount. Following the tournament letters were sent to: a) All players in the tournament; b) all who helped with the tournament; and all t~ people who furnished housing facilities. Winners were sent official pictures of their event and the mayor of Delray Beach, Mr. Jack Saunders, who presented all the trophies, was thanked for his services and ~iven a set of official pictures of all the winners.