10-09-80SpMtg OCTOBER 9, 1980
A Special Meeting of the City Council of the City of Delray
Beach, Florida, was held in the Council Chambers at 7:00 P.M., Thursday,
October 9, 1980, with Mayor Leon M. Weekes, presiding and City Manager
J. Eldon Mariott, City Attorney Roger Saberson, and Council members
Malcolm T. Bird, Charlotte G. Durante, James H. Scheifley, and Willard
V. Young, present.
Mayor Weekes called the meeting to order and announced that
this meeting has been called for the purpose of (1) considering holding
a public hearing on the proposed 1980-81 millage rate and on the 1980-81
Budget; (2) considering Second and FINAL Reading of Ordinance No. 54-80
to adopt a millage rate; and (3) considering Second and FINAL Reading of
Ordinance No. 53-80 to adopt the 1980-81 Budget.
2. The City Manager presented Ordinance No. 54-80:
AN ORDINANCE TO LEVY A TAX ON ALL PROPERTIES WITHIN THE
CITY OF DELRAY BEACH, FLORIDA, FOR MAINTENANCE AND OPE-
RATION, AND TO LEVY A TAX FOR THE PAYMENT OF PRINCIPAL
AND INTEREST ON BONDED INDEBTEDNESS, AND TO ALLOCATE AND
APPROPRIATE SAID COLLECTIONS THEREUNDER.
(Copy of Ordinance No. 54-80 is on file in the official
Ordinance Book)
The City Manager read the entire ordinance. This ordinance
was passed on First Reading on September 23, 1980. He explained that
Section 3 of this Ordinance has to do with the possibility of the City
having a different tax levy than what is intended by Council. Depending
upon the action taken in Tallahassee and the Tax Assessor's Office in
Palm Beach County, the tax millage of Delray Beach could be increased by
.5582 mills which would bring the total millage rate to 8.9808. It is
the Administration's understanding that if this increase does come
about, action would need to be taken within three days after notifi-
cation from the Tax Assessor's Office.
3. The City Manager presented Ordinance No. 53-80:
AN OPDINANCE MAKING FINAL APPROPRIATIONS OF SUMS OF MONEY
FOR ALL NECESSARY EXPENDITURES OF THE CITY OF DELRAY BEACH,
FLORIDA, FOR THE PERIOD FROM THE 1ST DAY OF OCTOBER, 1980,
TO THE 30TH DAY OF SEPTEMBER, 1981; TO PRESCRIBE THE TERMS,
CONDITIONS AND PROVISIONS WITH RESPECT TO THE ITEMS OF AP-
PROPRIATIONS AND THEIR PAYMENT; AND TO REPEAL ALL RESOLU-
TIONS AND ORDINANCES WHOLLY IN CONFLICT WITH THIS ORDINANCE,
AND ALL RESOLUTIONS AND ORDINANCES INCONSISTENT WITH THIS
ORDINANCE TO THE EXTENT OF SUCH INCONSISTENCY.
(Copy of Ordinance No. 53-80 is on file in the official
Ordinance Book)
The City Manager read the caption of the ordinance. This
ordinance was passed on First Reading on September 23, 1980
The City Attorney advised that after Council adopts the
millage rate ordinance, it should adopt a motion to authorize the Ad-
ministration to make the adjustment.
Mayor Weekes stated that the last he heard the tax roll had
not been submitted to Tallahassee; the matter as to the adjustment in
the millage rate will arise out of that decision if, in fact, the State
accepts the Palm Beach County Tax Assessor's roll. This Council exer-
cises no control over that process. He feels that this is the worst
piece of legislation that he has seen in eleven years in local govern-
me nt.
1. A public hearing was held having been legally advertised in
compliance with the laws of the State of Florida and the Charter of the
City of Delray Beach, Florida.
The City Attorney advised that the first issue to be dis-
cussed is the percentage increase in the millage rate over the rolled
back rate and the reasons for that.
The City Manager reported on the increase in operating
millage with respect to the rolled back rate. The budget, as now con-
stituted, proposes an operating millage rate of 7.8768 mills; the rolled
back rate 6.4590 mills, or an increase of 1.4178 mills, which comes to a
percentage increase of 21.95%. The City Manager outlined the reasons
for the increase; inflation, growth, additional employees, the increase
in the cost of electricity and gasoline.
Upon question from the audience, Mayor Weekes stated that
the electors just approved a $15,000 Homestead exemption for this year,
a $20,000 Homestead exemption for next year and a $25,000 Homestead
exemption for the following year. The greatest part of the citizens
living on a fixed income will be off the tax rolls in 1982 and pay no
taxes if the Tax Appraiser's roll is accepted by the State of Florida.
Mr. Schwimmer, Pines of Delray, stated that he has no obje~ ·
tion to paying taxes. He feels that one of the things that needs to be
looked into is whether or not the services that are provided by the City
are adequate; whether the performance of the Administration is adequate.
Upon question from the audience, Mayor Weekes stated that
the Palm Beach County Tax Appraiser has not, in his opinion, brought the
tax roll up to full value. Many are appraised at less than 50 percent
of the full value of their property. Once this budget is adopted, if
the Tax Assessor does, in fact, increase the tax roll then the millage
will be reduced accordingly. For the last two years they have not had a
tax increase in Delray Beach, they have not exceeded the Tax Appraiser's
certified millage, and last year they were limited by law to a tax levy
exceeding not more than five percent of the tax raise for the preceding
year. The preceding year the Council reduced the millage by one mill.
What they are doing, in effect, is catching up over what happened to
them over the last two years.
Mr. Schwimmer stated that what the City puts on their tax
bill is only one part of the total tax.
Upon question, Mayor Weekes stated that the Tax Appraiser
states that he believes his roll represents full value. He (Mayor
Weekes) finds that difficult to believe. The law says "just value" and
"just value" has been interpreted to mean the fair market value less the
cost of sale. One of the problems they have in the State of Florida is
that some areas assess higher percentage-wise than other areas. This is
reflected is the State's funding of the school system which makes an
inequity. The Governor has said that they will live up to the mandate
of the State Constitution and in return for that they will pass and
support an increased Homestead exemption.
Upon further question from the audience,.~ Mayor Weekes stated
that if the State feels that Mr. Reid has not performed his function -
satisfactorily, then Mr. Reid will have two options. He can either in
crease the assessments to comply with what the State deems to be the
fair value or the citizens of this County will forfeit the additional
Homestead exemption or they'll go to Court. He is told that the State
of Florida's valuation of real property in Palm Beach County exceeds the
Tax Appraiser's value by about 7 billion dollars.
Mayor Weekes advised that the tax roll is public infor-
mation; you may secure it at the County Courthouse and there is a copy
here in City Hall. Mr. Reid finds it impossible to reappraise every
property in Palm Beach County annually, therefore, he will take dif-
ferent areas each year so that there is generally some lag time. Some
people are getting the reappraisal and others have not gotten it yet.
Upon question by Mr. John Donovan, Mayor Weekes explained
the actions that were taken at last week's Council meeting.
The public hearing was closed.
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2. The City Attorney advised that the first ordinance to be
acted on is Ordinance No. 54-80 and asked that Council pass a motion to
adopt Ordinance No. 54-80 as amended with this addition to Section 3
"the City Administration is hereby authorized to make this adjustment
and insert in this ordinance such adjusted millage rate".
Mr. Bird moved for the adoption of Ordinance No. 54-80 on
Second and FINAL Reading as amended by .the City Attorney, seconded by
Mrs. Durante. Upon roll call Council voted as follows: Mr. Bird - Yes;
Mrs. Durante - Yes; Mr. Scheifley - Yes; Mr. Young - Yes; Mayor Weekes -
Yes. Said motion passed with a 5 to 0 vote.
Before roll call the following discussion was had: Mayor
Weekes inquired that if adjustments are found to be necessary after
adoption of the Budget, can they make those adjustments. The City
Attorney replied, yes, the same as they have done in past years and they
also can raise rates such as garbage and trash collection. Mayor Weekes
inquired if they can reduce a line item if they find some way that they
can save some money. Mr. Weber replied, yes; that could be transferred
to the Contingency account.
At this point the roll was called to the motion.
Mr. Scheifley stated that there are 67 counties in the State
and 67 elected Property Appraisers. He inquired that now that the
amendment concerning the Homestead exemption is passed, if when the Palm
Beach County Appraiser sends his tax roll to the State to be certified,
they do not certify it, how would they go about making the appraisal.
The City Attorney stated that if the assessment roll submitted is not
approved you can go on an interim assessment roll, but he doesn't know
how the State Property Appraiser would go about reappraising the prop-
erty.
3. The City Attorney advised that Ordinance No. 53-80 has cer-
tain adjustments that have been made from the last reading.
Mr. Bird moved for adoption of Ordinance No. 53-80 on Second
and FINAL Reading, seconded by Mr. Young. Upon roll call Council voted
as follows: Mr. Bird - Yes; Mrs. Durante - Yes; Mr. Scheifley - Yes;
Mr. Young - Yes; Mayor Weekes - Yes. Said motion passed with a 5 to 0
vote.
Mayor Weekes declared the meeting adjourned at 7:40 P.M.
ATTEST: / City Clerk
MAYOR
The undersigned is the City Clerk of the City of Delray
Beach and that the information provided herein is the minutes of the
meeting of said City Council of October 9, 1980 which minutes were
formally approved and adopted by the City Council on
City Clerk
NOTE TO READER:
If the minutes that you have received are not completed as indicated
above, then this means that these are not the official minutes of City
Council. They will become the official minutes only after they have
been reviewed and approved which may involve some amendments, additions,
or deletions to the minutes as set forth above.
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