08-27-48SpMtg AUGUST 2?TH, 19&8
A Special Meeting of the City Council of the City of Delray Beach was
held in the Co,ancil Chambers at /* P. }~{. to acceot the 19/,8 Tax Roll as pre-
pared by the Tax Assessor, with ?a.vor L. H. Brannon in the Chair, and City
Attorney John Moore, City Manager Charles E. Black, arid the following Council-
men present: M. M. DeWitt, John N. Kabler, Nell E. Mac~.illan, and C. J. White,
a quorum being present.
City Manager Black advised the Council that valuations of the three hotels
in the City had been figured on a cubic footage basis, and also on a room
basis, and that the cubic footage basis valuation would be slightly lower.
The assessments on a cubic footage basis would be figured as follows:
Seacrest Hotel - 30¢ per cubic foot (~o elevators or sprinkler system
Colony Hotel - 35~ ', " " ~w~th elevator and sprinkler system
Bon ,~ir ~{otel - 35¢ " " " " " " " "
It was the consensus of opinion of the Council that the cubic footage
basis would be a fairer basis of assessment, and the Assessor was instructed
to figure assed valuations on the three hotels by this method.
With reference to a former request of Mr. C. Y. ~yrd for a reduction in
the assessed value of his property on North Ocean Boulevard, on account of the
ldss of a portion of his property east of Ocean Boulevard during the last storm,
City Eanager Black advised the Council that he had checked the property and
found no basis for a reduction from the tax roll figure.
In a motion by Councilman MacMillan, seconded by Councilman DeWitt,
unanimously carried, the Assessor was instructed to reduce the valuation
placed on ocean front property owned by Mrs. Elizabeth Morris, being, the
South 1/2 of Lot 5, qlock E, Shore Acres, lying east of Ocean Boulevard,
to $ 500.00, as not enough land was left to be of any value.
Nr. A. L. Greenwood, Tax Assessor, advised the Council that adjustments
were made in assessments on Ocean Boulevard where, any amount of land was
lost or deeded to the City by the reestablishment of the Brockway line.
Objections which were filed by property owners at the Equalization
Board meetings were reconsidered, but no further corrections were authorized.
A letter from Mr. J. M. Cromer, nrotesting the valuation placed on his
home, situated on Lot 11, Block 100, was read as follows:
"July 19/~8
Honorable Mayor. And
City Council of Delray Beach Florida
Gentlemen
I WEREBY FILE NY PROTEST AGAINST THE HIGH ASSESSED V.~LUE OF LOTS ll- 12- ~,
13. Block 100. Delray Beach. AS BEING ASSESSED UNREASOMABLE AND UNJUSm.
HO?EING YOU WILL ADJ:~ST THIS ~,~AT~q~ER, I ~
YOURS VERY TRULY
(Signed) J. N. Cromer
Nr. Greenwood explained that no allowance for depreciation had been given
to ~,{r. Cromer, as the Tax Advisor~~ Board had claimed that the building was in
a "New" condition due to extensive repairs.
Nr. Cromer, however, stated that only ordinary repairs had been made to
the building, except for the addition of a porch, and a new roof which was put
on the building six years ago.
Councilman Kabler stated that he had personally inspected the building, and
he felt that Nr. Cromer was entitled to some deDrec~ation, that it is definitely
an old building, and should be given a 20~ allowance, the same as other buildings
over 20 years old where no extensive repairs have been made.
A motion was then made by Councilman White, seconded by Councilman ~ac~illan~
that a 20~ reductioa on the assessed valuation of the building located on Lot 11,
Block 100, be granted, and upon call of roll the motion carried una.n_imously.
A letter from ~rs. Suzanne Nichols, owner of Lots 11 and 12, Block 115,
complaining of the 19&8 assessment placed on her property, was read as follows:
"August 6, 19~
City Council,
City of Delray Beach.
C~ntlemen:
I hereby orotest assessment of my oroperty for 19~8 taxation, lots ll- 12, block
ll5 , Delray Beach, Florida as u_ufair, unjust and illegal.
Yours very truly,
(Signed) Suzanne L. Nichols."
Upon checking the basis of assessment of this property with other similar
properties in the same condition, a motion was made by Councilman White, seconded
by Councilman DeWitt that the basic rate for assessing be reduced from AlS per
cubic foot to 355 per cubic foot, and u~on call of roll the motion carried unanim-
ously.
A motion was then made by Councilman MacMillan, seconded by Councilman
Kabler, that the 19&8 Tax Roil be aacepted, as corrected at this meeting, and
upon call of roll the motion carried unanimously.
CE~TIWIC,ATION OF ASSESSOR
CITY OF DELRAY BEACH
COUNTY OF P~L~,~ BE$~CH
STATE OF FLORIDA
Personally apmeared before me, A. L. Greenwood, Assessor and Collector of
Taxes for the City of De]ray Beach, Palm Beach County, State of Florida, who
being duly sworn, says the above assessment roll contains a true statement
and description of all persons and promerty in the above City of Delray Beach
subject to taxation or liable to assessed there.in, and that the valuation thereof,
AUGU~ T 27~{, 19~8
so far as they were made by him, are just and correct, so far as he has been
able to ascertain.
(Signed) A, L. Greenwood
City Tax Assessor and Collector
of Taxes, Delray Beach,Florida.
"SEAL"
Sworn to and subscribed before me this 9 day of Sept,, A.D., 19~8.
(Signed) ..Alice Deaderick
Notary Public, State of Florida
at Large. My Commission ex,oires
.~pri! 29, 1951
City of Delray Beach
County of Palm BEach
State of Florida
We, the undersigned, City Councilmen in and for the City of Delray Beach,
Palm Beach County, State of Florida, do hereby certify that we have carefully
examined the fm'egoing Assessment Roll of said City for the year A.D., ~ineteen
Hundred Forty-Eight, and have compared the original and one copy thereof, as
required by the Charter Act of the City of Delray Beach, and General Laws of
the State of Florida, pertaining to the collectf_on of }funicipal taxes, and
find the same to be correct.
(Signed) L. H. Brannon (Signed) Neil E. MacMillan
(Signed)..M.M. DeWitt (Sign. ed) Job_n N. Kabler
(Signed). C. J. White
CERTIFICATION
We, the undersi~led, hereby certify that the above assessment rolls of
the City of Deb'ay Beach have been revised and equalized, and hereafter the
values fixed upon said assessnent roll shall not be changed.
(Signed) L. H. Brannon
President, City Council
(Signed~) Ruth R...S. mi~th
City Clerk
"SEAL"
The following Ordinance was then presented, and same was read in fdll:
AN ORDINANCE OF THE CITY OF DELRAY BEACH, FLORIDA, LEVYING
AND /I{POSZNG AN EXCISE TAX ONEVERY S~LE AT RETAIL OF ^~!Y
TOBACCO PRODUCT AS IN SUCH ORDINANCE DEFINED; TO FIX THE
RATE AND ~OUNT OF SUCH EXCISE TAX ARiD PEOVIDE FOR THE
PADgENT THEREOF OF SUCH CITY BY E\~R¥ SELLER OF AShY SUCH
AUGUST 27TH, 1948
TOBACCO P~ODUCT; TO PROVIDE FOR THE UTILIZATION BY SUCH CITY
OF THE REVENUES RESULTI~G THEREFRO~; TO DEFI~ VIOLATIONS
OF T~~] PROVISIONS OF SUCH ORDINANCE, AND TO PRESCRIBE PEN_{LTIES
TwJZREFOR; TO PROVIDE FOR T.~ SEVER~ILITY OF THE PROVISIO~
THEREOF; TO REPEAL ALL ORDI~ANCES OR oARTS OF ORDINA?~.~CES
INCONSISTE~[T OR IN CONFLICT WITH THE PROVISIONS OF SUCH
ORDINAiqCE; ASP FOR O~{ER PUROOS~.
In a motion by Comncilman MacMillan, seconded by Cou~ncilman White, unanimously
carried, ~he foregoing Ordina~ce was placed on first reading.
City Attorney >.~oore asked the approval of the Council of a fee of ~ ~40.00
plus ~ i0.00 costs, for obtaining a decree from the Circuit Court on the cancellation
of de!in~uent tax sale certificates held by the City. He was req,~ested to submit
his bi!! in the regular way, for approval of the Finance Co~omittee.
Upon motion of Councilman White, seconded by Councilman ?acNillan, unanimously
carried, the salary of the l~,Lnicipal Judge was increased to ~. 75.00 ncr month
starting October 1st, 1948.
Councilman DeWitt recommended that salaries of all Department Heads be in-
creased to ~ 2?5.00 per month from the beginning of the next fiscal year, stating'
that it was impossible for a man ~ith a fimily to live on the salary ha= is now
receiving. This .increase in salaries would amount to approximately~, ~ 1,428.00
for the next year, and ~ould affect the following Department Heads:
City Clerk and Treasurer
Tax Assessor and Collector
Building Inspector
Police Chief
Fire Chief
Superintendent of Public Works
Superintendent of Water Department
After consideration by the Cou_acil, a motion was made by Councilman DeWitt,
seconded by Councilman White, that the salary for the Departme~t Heads listed
above be raised 17%, and upon call of roll the motion carried unanimously.
Upon motion of Councilman White, seconded by Councilman DeWitt, unanimously
carried, the salary of the City Attorney was increased to ~ 75.00 ocr month,
starting October 1st, 1948.
Cou~ncilman DeWitt recommended that the City l~anager give some consideration
to the consolidation of certain Department Heads, where it might be advisable.
The following Resolution was then pre~.?ented, and same was read in full:
RESOLUTIO~ NO. 70~
A RESOLUTION OF ~ CITY COUNCIL OF THE CITY OF ~EL~AY BEACH, FLORIDA, REQUIRING
PLA~, SPECIFICATIONS A~D ESTI~ATES OF COSTS OF ~°ROVE~,~TS BY THE CONSTRUCTION
OF A STOR~ DRAIN ON GLEASON STREET FROM SHULSON STREET TO INGRAH~ STREET, AND
BEGI~N?C ON GLEASON STREET Ah~ EXTENDING EAS~'~.ARD ON NKSSAU STREET A DIST.~MCE
OF NINETY FEET, Ak~ INSTALLING AND CONSTRUCTING NECESSARY CATCH B~SINS IN CON-
JUNCTION THERE~¥ITH.
AUGUST 27TU,
~EREAS, the owners of a majority of the frontage of lands liable to
be assessed for improvements by the construction of storm drains on C!eason
Street from Shulson to Ingraham Street and beginaing on Gleason Street and
extending eastward on Nassau Street a d~stance of ninety feet, and the in-
stailation of necessary catch basins in conjunction therewith, have oetitionad
the City Council for such improvements,
NOW THEREFORE, BE IT RESOLVED by the City Council of the City of Delray
Beach, Florida, as follows:
SECTION i. That the City Engineer be required to submit plans, specifi-
cations~ and estimates of cost of such improvements to be made, and that the
same shall be placed on file in the office of the City Engineer.
ADOPTED by the City Council of the City of Delray Beach, Florida, this
the twenty-seventh day of August, A.D. 19&8.
(Signe..d) .L. ~. Brannon
"SEAL" Pres~~dent, City Council
ATTEST: APPROVED:
(Signed) Ruth R. Smit. h (Signed) L. H. Bra~nnon
City Clerk Mayor"
After consideration by the Council, a motion was made by Comdcilman
~{ac}~illan, seconded by Councilman DeWitt, that the foregoing Resolut~._on
~Io. 708 be passed and adopted as read. Upon call of roll the motion carried
unanimously.
The Comncil then adjourned.
(Signed) Ruth R. Smith
City Cl.~rk