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08-16-43 Adjourned 2155 . , r I i \ COUNCIL CHAMBER August 16, 1943 The Council met in adjourned session as a Board of EquAlizatiort, at 8:00 P.M. for the purpose of considering, and taking action on objections received at the earlier meetings of the Board as well as those mailed in since that time. The City Attorney and the following members were present: Mr. Hill, Mr. Jacobs, Mr. Miller, Mr. McFee and Mr. Wodischek. Mr. McFee moved that the un-used bowling-alley; courts and fixtures on lots 47-48 Block 133 be. reduced in value from $250.00 to $50.00. Mr. Wodischek ~ seconded the motion which carried unanimously on roll call. Recommendation for adjustment of valuations on the following properties, submitted by the Tax Assessor, was read in detail by the Clerk. Gene Burd - Reduce from $3120. to $2700. 20 reduce from 2535 to 1985; Dell Park, Bl. # 3--Lots City Bl. #100, lot 7. f l C. Y. Byrd - Reduce canam lot from $4240. to 2120. reduce Beach Sec. #9 - from 4800. to 3620. (N! #28-29) reduce Ocean Park, Bl #4, lots 7-12 1460. to 974.00 , Bessemer Prop. - Reduce Beach, Sec. 9, lots #34 - 35 from $7660. to. $6435. J. Ed Farrar - Beach Sec. #9, S! lots #28-29 & N90' lots #34-35 less unrec. plat lots #7,8,9,10 reduced from $5202 to 2642. Edward E. Jenkins - Beach Sec. #9, Lots #26-27 reduced from 8530. to 7200. W. J. Enright - Ocean Beach Lots: Reduce houses from $9795 to 8480. C. W. Hill - Reduce value of old garage (to be removed) Blk. 59 from 206. to 35. Lothair Hoffman - Muck lot #148. Reduce from $14,100. to $12,37.5. C. P. Deibel - Beach lots # 1 & 2, reduce from $11,000. each to $9930. Dr. Williams - Muck Lot - Atlantic Ave. frontage reduce from $5380. ~o $3802. W. B. Hendrickson - Osceola Park, Block #1, lot #9. reduce house from $1660. to $1200. COUNCIL cHAMBER***August 16, 1943 cont'd. 2158 ., ",;<,-.,1 "'~-L"'~. \\ ~~, Porter Feary Estate - Dell Park Bl. #5, Lot #10. give this house 50% relief due to lack of repairs, reducing from $2180. to 1090. until house is put into rentable shape. Has been vacant for this year. Susan H. Liebeg - Ocean Park, Bl. #3, lot #9. reduce house from $2160. to $1430. Ocean Park, Bl. #4 Lot #6, $243. to $164. Sophie Doyle - Ocean Park Bl #2, lot 21 Reduce house from $1652 to 1380. Alice Mayer - Bl. #125, lots 40-41. Reduce house from $3580. to $2915. Lydia Deshler - Ocean Beach Lot #3. Reduce house 9350. to $8330. Wm. Robbins - Ocean Beach Lot # 32. Reduce house $10,400. to $10,000. Thomas D. Armour - Ocean Breeze Est.. Reduce house $7580. to $7145. Bernardin!! Burton - Wheatley sjn, Reduce house $4770. to $4170. Jos. S. Helm, Ocean Breeze Est. Lot #21 - Reduce house $9180. to $8800. .,. {['he Tax Assessor explained that his improvement appraisals had all been based on figures found set up in the Assessor's office, but in cases where ob- jl,lctions had been filed he had then visited the property personally, giving the same individual attention and re-appraisal. The aboye recommendations for adjustments were therefore made as a result of such re-appraisal, it having been found in most instances that incorrect card-tax data had resutted in the over-assessments complained of. It was moved, by Mr. Hill that the recommendations of the Tax Assessor be approved and the valuations of said properties be adjusted as above outlined. Mr. McFee seconded the motion, which carried unanimously on roll call. Mr. J. C. Keen appeared for the Ocean City Lumber Company in regard to the Personal property appraisal placed against said company, stating that it was assessed at $10,000., the same as last year, whereas the Company's stock had been greatly reduced in the past year. The Tax Assessor was requested to make an investigation and recommendation back to the Board at its final meeting, Thursday night. The following complaints received by mail were submitted to the Board, most of said objections being in regard to the raise in land values. cOUNcI~ CHk~ER;~August 16, 1943 Cont'd. , , 2157 J. B. Corby Delray Beach Esplanade Lots 15 & 16 $9,300.00 J; .E. Warrington Nassau Park Lots 3 & 4 7,648.00 R. E. McCabe D. E. Galvin Edw. Fuchs J. B. Evans John A. Thayer T. B. Thames P. Tiernam W. B. Ewing R. K. Banting Mrs. Price' Mrs. Boyd Part Ocean Beach Lot 10; All Ocean Beach lot 9; 'Ocean Beach Lot 12-112.5' of 2,650.00 17,430.00 6,900.00 Ocean Beach Lot 14 - N! of 14,800.00 Part of Ocean Bch lots 19 & 20 2 Land-O-Sunshine Apts. 25,410.00 11,860.00 6,420.00, ll,646.00 ll,532.00 Ocean Beach Lot '14 - part of Ocean Beach Lot~6 - part of Ocean Breeze Lot 13 Ocean Breeze Lot 15 Ocean Breeze lot 17 12,012.00 Ocean Breeze lots 33 & 34 9,604.00 26,610.00 24,988.00 Shore Acres lots 6 & 7 Shore Acres lots 9 & 10 The Board considered the aDove valuations, as set up by the Tax Assessor, to be fair and equitable and comparable to those on other similarly located pro- perties, therefore declined to make any change therein. The question of giving special consideration to the muck lot property, filled in 1938, and platted as Ocean Breeze Estates by Moore, Gracey & Hofman; also that platted as Delray Beach Esplanade by Wellinbrink and Waters came up for discussion. These developers called the Board's attention to what they con~ sidered an understood agreement between themselves and the 1939 Board of Equali- zation (Page 1258 July 11, 1939 minutes) That this property would be raised only 10% per annum for the next ten years, on the unsold, unimproved lots. For this reason they objected to the more than 50% raise made by the Tax Assessor on the 1943 roll, over last year's valuation. The validity of such an agreement, and the right of one Board to bind future Boards and City Councils by such was questionec but the members felt the agreement, though not set forth by ordinance or nesolution, should be adhered to if it had been so intended, and inasmuch as a previous Board of Equalization had made such a recommendation, and subsequent Councils had re- cognized it, it was moved by Mr. Hill that the 1943 Board of Equalization be governed thereby, and it be recommended that future boards adopt the same policy in regard to the assessing of these wlsold, unimproved lots in Eelray Beach Esp- lanade and Ocean Breeze Estates Wltil the expiration of the +O-year period, viz. up to and including the assessment for 1947. Mr. McFee seconded the mmtion and on roll call the vote was as follows: Mr. Hill yes, Mr. Jacobs yes, Mr. Miller yes, Mr. McFee yes, Mr. Wodischek yes. The motion carried. COUNCIL cHAMBER***August 16, 1943 cont'd. 2158 '. George Riley appeared before the Board, with a complaint on the valuation of his brother's apartment house, ~ocated on lots 22 and 23 Block 3, Ocean Park, stating that the assessment on same had been raised consistently each year, and that the present valuation of $6,769. was too high. The Tax Assessor agreed to investigate this complaint and make a recommendation back to the Council on same at next meeting. Due to an error in his appraisal of the Florida State Bank property, Mr. Ogren recommended that the building be raised from $3,890. to $4,390. as he had failed to take into consideration the vaults and built-in equipment, he said, and Mr. Wodischek moved that the Tax Assessor's recommendation be accepted, and the valuation be changed accordingly. Mr. Hill seconded the motion and on roll call the vote was as follows: Mr. Hill yes, Mr. Jacobs yes, Mr. Miller yes, Mr. McFee yes, Mr. Wodischek yes. The motion carried. " It was regularly moved, seconded and carried that Council adjourn as . a Board of Equalization, to meet again in adjourned session, Thursday evening, August 19th at 8:00P.M. to make final disposal of all remaining tax complaints. ~~ (l~. CITY cflERK APPROVED: MAYOR Orr;-~ ~ . ..