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07-12-38 Adjourned Special 972 COUNCIL CHAMBER July 12, 1938 The Council met in adjourned special session as a Board of Equalizers at 7:00 P.M. with the following members present: Mr. Gwynn, Mr. Hall, Mr. Hill and Mr. Wodischek. The Clerk presented written protests from various out of town property owners, as follows: From MrS,Maria K. Sterling who considered the assessment of Lots 2 ~ 3 Block 85, Atlantic Avenue too high and contended that the location was noisy and less desirable for living purposes and there- fore it was difficult to get the rents usually paid for such buildings; also that several of the stores were rented for only a few months during the year. After examination and comparison with other business properties the Council was of the opinion that same was in line with other appraisals and declined to make any reduction in said property. A request from Mr. R. A. Bailey was read asking that re- ductions be made in his assessments on property in Block 10, Dell Park, as follows: That Lot 13 be reduced from 1140.00 to 1100.00 " Lot 14" " "175.00 to 125.00 " Lot 15" " "200.00 to 150.00 Upon examination and comparison with other lots similarly located, the Council agreed that the assessment placed against sar was fair and equitable and not due for a reduction. No action wal taken therefore. Written request of Mrs. Anne Lane Boyd that the Council check the assessment placed against her Beach property and see if she was not over assessed, was presented by the Clerk. Upon referring to the roll and checking said lot with adjoining proper! ies the Council considered Mre. Boyd's property low in comparison, and declined to make any reduction in same. . Dr. Love appeared at the meeting and complained that various vacant ~ots owned by him were assessed higher than their value warranted, particularly Lots 11,12 and 13 BlOck 109. These appeared to compare favorably with other close in properties and r change was made in same on the 1938 roll. Mr. Love also contended that in Making the appraisal on his new store building in Block 93, incorrect d~mensions had been usee . 973 COUNCIL CHAMBER July 12, 1938 in computing the cubic feet; that said building was not as high as shown on the appraisal sheet. Said appraisal was therefore referred back to the Assessor to check and report back at next me! ing of the Board. Mr. B. C. Butler asked a reduction in his personal property assessment, stating his business was over-assessed as compared wi1 other mercantile businesses invto~. After discussion and a general comparison of the various assessments it was regularly moved, seconded and carried that fhe Butler Mercantikpersonal property assessment be reduced to $1,200.00. Willard Waters and Matt Gracey appeared, making complaint in regard to the assessment placed against the new subdivisions of Ocean Breeze Estate' and Delray Beach Esplanade, contending that since the subdivision plats of said properti~s had been filec after January 1st, same should have been assessed as acreage for 1938. After discussion, the Council was of the opinion that said subdivisions could not ~egally be assessed as town lots until 1939. The members however, considerea that the property, which hE been filled and greatly improved during the past year, was due a j fair raise over last year's assessment, and by motion regularly mE seconded and carried, recommended that same be assessed at the rate of $300.00 per acre. This, the complainants, considered as satisfactory. Mr. Gracey asked for a reduction in valuation of his 2 story house on Lots 7 & 8 Block 2A Lakewiew Heights. He considered samE too high compared with the J. T. Lee home and others of similar size and construction. The Board agreed to investigate this complaint and report back as to its findings and final decision as to valuation. There being no further complainants to be heard, tt was regularly moved, seconded and carried that the Board adjourn to meet the following morning at 9:00 o'clock. 1h~MJCfMAAf' CITY CLERK APPROVE]!: / &~k