07-18-38 Adjourned Special
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COUNCIL CHAMBER
July 18, 1938
The Council met, at 7:00 P.M. in adjourned
special session as a Board of Equalization, pursuant
to a notice duly published, and according to the
ordinances and charter of the City. The City
Attorney, and fol~owing Council members were present:
Mr. Gwynn, Mr. Hill, Mr. Hall and Mr. Wodischek.
It was reported Mr. Crego's complaint as to
valuation of apartment house on Lots 6 & 7 Block 59
had been referred to the Assessor, Mr. Diggans who
recommended that the cubic foot rate be cut from 25
to 18 cents. No changes were made in other appraisals
in said block.
Upon checking Dr. Love's new building in
Block 93, Mr. Cromer found it to be 15 feet high
instead of 18 as originally shown. By correcting this
mistake a reduction was affected of $223.00 making a
final appraisal of $2,613.50 on same.
In investigation the appraisal made of Matt
Gracey's house on Lots 7 & 8. Block 2A, same was found
to be out of line with similar residences. The Assessor
was authorized to place the rental value of same at
$35.00 instead of '50.00. The final figure on same
was reduced to $1,157.00.
C.J. White appeared protesting his personal
property assessment, and submitted for the Board's
inspection, an itemized account of the various furnish-
ings and equipment therein. After discussion, the
Board ordered said assessment reduced from $2,000.00
to $1,700.00.
A complaint by Mr. E.C. Hall that his recently
constructed cottage on Lot 18 Block 107 had been valued
at 28 cent~ per cubic foot, whereas other places of
similar or better c~nstruction were only ~riced at 25
cents, was investigated and the Board authorized same
to be cha06ed to 25 cents, thereby reducing the assess-
ment from '500.00 to $450.00.
Thesmsll 30 x 50 lot of Mr. Halls located
in the N.E. Corner of Block 101 was found to be valued
at $33.00 a square foot whereas other business corners
in the same block were valued at only slightly over
$19.00. This was considered ine~uitable and the Assessor
976
COUNCIL CHAMBER - July 18, 1938
.
was instructed to re-value the Hall property at $20.00
per square foot thereby reducing same from '495.00 to
'285.00 on the real estate.
J.K. Gwynn thought his house on Lot 20 Block 65
was out of line compared to the Crego residence on
Swinton Avenue and others of the same construction. and
stated his house was a much older building. The Assess-
or was accordingly instructed to reduce the rate so
that same would be in line with others. A change in
the rate from 22 cents to 20 cents lowered the assess-
ment on said building from $500.00 to $456.00.
The Council having held four previous meetings
as a Board of Equalization, adjourning said meetings
from time to time to enable all complaints to be heard,
and therebeing no further complaints, the Council
deemed its work as a Board of Equalizers to be com-
pleted, and on motion of Mr. Wodischek, seconded by
Mr. Gwynn, and unanimously carried, the following
resolution, accepting the 1938 Tax Roll as duly adopted:
;,
RESOLUTION
BOARD OF EQUALIZATION OF T~
WHEREAS, the Assessor of taxes of the City of
Delray Beach, Florida, has prepared the 1938 Tax
Assessment Roll of both the personal and real
property located within the City subject to tax-
ation, and has passed said assessment roll to the
City Council sitting as a Board of Equalization of
taxes and assessments, as shown on said rolls, to
be equalized and revised;
AND WHEREAS, due notice of said meeting had
been given by two publications in the Delray Beach
News, a newspaper published within the City, viz.
in its issues of July 1st and July 8th, 1938, and,
WHEREAS, said Board of Equalization of Taxes did
meet and sit on Monday July 11th at 9:00 and at 9:15
P.M., and on Tuesday July 12th, and Wednesday
July 13th and finally on July 18th, and did care-
fully examine, revise and equalize the valuations
shown on said assessment rolls, as prepared by the
Assessor of Taxes for the City, and did also hear
all persons who appeared before it with complaints
and did cause the Clerk to note all complaints on
the minutes of said Board;
NOW, THEREFORE, BE IT RESOLVED by the Board of
Equalization of Taxes, that the tax assessment rolls
of the City of Delray Beach, Florida for the year
1938. as the same have been prepared by the Assessor
of Taxes and submitted to this Board, and as the
same have been equalized and revised by the Board
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COUNCIL CHAMBER - July 18. 1938
be and the same are hereby approved and made the
permanent 1938 Tax Assessment Rolls of the City
of Delray Beach, Florida and the valuations fixed
upon 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 complaints.
AND BE IT FURTHER RESOLVED that the assessment
rolls~ as the same have been revised and equalized,
be returned to the Tax Assessor with a Certificate of
the President and Clerk of the City Council recit-
ing that said rolls have been revised and equalized
and that the valuations fixed on said assessment
rolls shall not be changed.
Council regularly adjourned as a Board of
Equalization.
[YJ n P~A). o..~
City Clerk
APP~dk