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07-18-40 Adjourned Special 1.5U( COUNCE CHAMBER ;ruly 18, 1940 The Council met upon call of the Mayor, in a<iljourned special session, at 2:00 P. M. with the following council- men present: Mr. Crego, Mr. Hill, Mr. Jacobs and Mr. Miller. Mr. Bradshaw WBS absent. . . Mr. E. o. Hall appeared at the meeting asking that the appraisal placed on the Delray Theatre building be re- considered. He asked a reduction in the valuation beoause of age and its being an obsolesoent type of ,theatre building. The valuation WBS discussed w:lt h complainant but inasmuoh as members considered the build ing to be in line, as t 0 con~ struction and rental values, it was move d, sa conded and carried that the valuation of $5,070. on the building be not changed. Joe Gwynn also appeared at the meeting to ascertain llhe valuation placed on his house located on Lot 20 Block 65. He considered the valuation of $760. a littlehigh.81lating it was an old building and in poor oondition. After conparing with valuations on other buildmgs of the same age and type,. the members considered it to be about fair. It was moved seconded and calTied that it be reduced to $750, the amount' assessed against the Drover Baker house on Lot 13 Blook 60, Which house was of comparable age and size, Mr. Gwynn said. .~ f1 The council having held three previous meetings as a Board of Equalization, adjourning said meetings fram day to day to enable all complaints to be made and there being no further complainants to be heard, the oounoil deemed its work as a Board of Equalizers to be oompleted, and it was moved by Mr. Hill tha t the following resolution, aocepting and approving the 1940 Tax Roll submi tted by the Tax Assessor, and equalized and amended by the Equalization Board as follows, be adopted: I ., A RESOLUTION OF THE BOARD OF EQ,UALIZATION OF TAXES. WHEREAS, the Assessor of taxes of the City of Delray Beaoh has prepared the 1940 tax assessment roll of both the real and personal property looated within the City, subject to taxation and has passed said assessment roll to the City Counoil sitting as a Board of Equalization of taxes to be equalized and revised, 1.501 COUNCIL CHAMBER J'uly 18, 1940 AND, WHEREAS, due notioe of said meeting had been given by three publioations in the Delray Beach News, a newspaper published within said City in its issues of June 21, 29 and July 5th,' 1940, AND,WHEREAS, said Board of Equalization of taxes did meet and sit on Monday July 8th, Tuesday J'uly 9th, Wednesday July lOth and finally on Thursday July 18th, 1940, and did oarefully examine, revise and equalize the valuations shown on said assessment roll, as prepared by the Assessor of taxes for the City and did also hear all plIllrsons Who appeared before it with oomplaints and did cause the Clerk to note all complaints in the minutes of said Board, NOW, THEREFORE, BE IT RESOLVED, By the Board of Equalizatioll! of taxes that the tax assessment roll of the City of Delray 'j Beaoh for the 1940 taxes, as prepared by the Assessor of taxes and submitted to this Board, be revised as follows: That. J. M. Sabath's appraisal against his house and guest cottage located on the N 200' of E * of Lot 12, Section 8, be reduoed fram $4,294. to $3,135. this being in accord with re- appraisal made by Roy Diggans, Assistant Tax Assessor. That no change be made in the Bon Air Hotel assessment or in that of any of the hotels. That the Bon Air Hotel Annex located on Lot 13 Blook 77 be reduced from $4,500. to $3,420. That the rental value of the Simon Building looated on the West 44' of Lot 2 Block 93 be changed from $150.00 per month to $125.00, thus reducing the total appraisal from $6,073. to $5,448. The valuation of Mr. Hofman's acreage, Lot 7 Seotion 9 be ohanged from $210.00 to $175.00 an acre, thus reduoing the appraised value of his land from $4,000. to $3,100. The valuation of D. F. Buie's property in Section 9 be ~~ changed from $1,600. to $1,400. thus deducting from his previous valuation approximately one acre taken by the State .',:; Department for Federal Highway right-of-way. That the value of the house on Lot 20 Block 65 be reduced from $760. to $750. That the rental value of one apartment be deducted from George Riley'S appraisal, Lots 1 & 2 Block 2 Ocean Park, there- by reducing the building valuation fram $7,110.90 to $6,360.00 .1.502 COUNC:IL CHAMBER - July 18, 1940 No change was made in the valuations placed on A. Simon Eassa's properties or on Mrs. Elizabeth Tenbrook's, all of Which were considered fair and equitable by the Board. BE IT FURTHER RESOLVED that thre said assessment rolls of the City of Delray Beach for the year 1940 as the same have been equalized and revised by the Board be and the same are hereby approved and made the permanent 1940 tax assessment rolls of the City of Delray Beach and the valuations fixed on said rolls shall be final and shall not be changed. BE IT FURTHER RESOLVED that this Board has met and heard all persons desiring to be heard and has held its meetings open from day to day and that said Board does not deem it necessary to hold any further meetings after today, in view of the :fact ~ that there are no other persons before it desiring to be heard , or to file canplaints. BE IT FUH'l'I1l!:H RESOLVED, that the assessment rolls, as the same have been revised and equalized, be returned to the Tax Assessor of taxes with a Certificate of the President and Clerk or the City Council reciting that said rolls have been revised and equalized and that the valuations fixed on said assessment rolls shall not be changed. PASSED in speoial ad journe d sess ion of the City Ooun cil as a Board of Equalization this the 18th. day of July A. D. 1940 . l The motion for adoption was seconded by Mr. Crego, and on roll call, unanimously oarried. - There be ing no further business to came before the Board of Equalization, it was regularly moved, seconded and carried to adjourn. Board adjourned at 5:10 P. M. ~ ,d2 CAl.C.~r City Olerk APPROVED : 0f71 jqA9~ nayff .