11-28-47SpMtg NOVEM~ 28TH, 1947
The City Council of the City of Delray Beach met in Special Session in the
Council Chambers at 2 P.M., together with the Tax Assessment Advisory Board, to '
consider an apparent error in the 1947 tax assessments, and any other necessary
business, with City Manager H. P. Edmond, City Attorney J. W. Nowlin, and the fol-
lowing Councilmen present: F. B. McNeece, J. B. Smith and C. J. White, a quorum
being present.
In the absence of Mayor DeWitt and Vice-Mayor Butler, Ccunc~lm-n F. B. McNeece
conducted the meeting.
Mr. Malcolm O'Neal, owner of Block 148 fronting on East Atlantic Avenue east
of the Intraccastal Canal, complained to the Council that there had been an error
made in the assessment of his property. He stated that there was no access to the
land in the center of the Block, and it would be necessary to build a Street ~hrough
the Block before it would have any value, tB~t the area required for the Street,
or a strip of land 50' wide fronting on Atlantic .Avenue, running through to Lowry
Street, should have been emitte~ from the property assessed.
City Manager Edmond explained to Mr. O'Neal that his property had been assessed
exactly the same as the property on the west, and the same as the Reid property
across Atlantic Avenue, where the same conditions existed, and that future Streets
were not taken into consideration until the property ~as subdivided and Streets
were dedicated for public use. Mr. Edmond, however, stated that an error had
been made in figuring the assessed value of the acreage lying between Atlantic
Avenue and Lowry Street, as this land had been assessed for ~6,850.OO whereas
the correct figure should have been $ 36,800.00.
Mr. 0'Neal also complained of the front footage assessment used on the Lowry
Street side of his property, contending that that part of Lowry Street adjoining
his property is unimproved and should not be considered a public Street, there-
fore all of this land should have been assessed on an acreage basis.
After consideration of these points by the Tax Assessment Advisory Boar~ a
motion was made by Mr. Cone, seconded by Mr. Burd, that an error had been made
in the tax assessment, and that a rec~endation be made to the City Council
that the assessment on the north side of Block 148, fronting on an incomplete~
Street, be figured on an acreage basis instead of a front footage basis. Upc~
call of roll the motion carried unanimously.
! motion was then made by C~uncilman White, seconded by Councilmen Smith,
that the recommendation of the Tax Assessment Advisory Board be approved, and
upon call of roll the motion carried unanimously.
The error in the assessed value of the acreage in this Bl~ck was called to
the attention of the Tax Assessor, and he reported that the correct assessment
should have been $36,800.00 instead of $46,850.00, and asked that the Council
authorize him to make this correction on the Tax Roll.
A motion was made by Councilman White, seconded by Councilman Smith, that
the Tax Assessor be authorized to make this correction of the assessed value of
the acreage in Block 148 from $46,850.00 to $36,800.00, a deduction of $10,050.00,
and upon call of roll the motion carried unanimously.
APPROVED.. City Clerk
Nayor