Res 45-82 RESOLUTION NO. #5-82
A RESOLUTION OF THE CITY COUNCIL OF THE CITY OF
DELRAY BEACH, FLORIDA, REQUESTING THAT THE BOARD OF
COUNTY COMMISSIONERS OF PALM BEACH COUNTY GIVE LIKE
TREATMENT TO THE CITY OF DELRAY BEACH BY ESCROWING
SUFFICIENT FUNDS TO ALLEVIATE ALLEGED DOUBLE TAXA-
TION OF THE CITIZENS OF THE CITY OF DELRAY BEACH;
PROVIDING FOR FURNISHING OF COPIES OF THIS RESOLUTION.
WHEREAS, the City Council of the City of Delray Beach, Florida, did, on October 1, 1981,
pursuan`c to Sec`cion i25.0i(6)(a) and (7), Florida Statutes, pass and adop`c Resoiu`cion No. 79-8I, a copy
of which is at'~ached hereto and made a par'c hereof, peri`cloning the Board of Coun'~y Commissioners
of Palm Beach Coun`cy, Florida, to provide relief from taxes unlawfully levied upon property situa`ce
wi`chin the Ci`cy of Defray Beach used `co finance services iden`cified in said Resolu`cion No. 79-81
rendered specifically for `che benefi`c of the property or residents in unincorporated areas of Palm
Beach Coun`cy; and,
WHEREAS, the Board of Coun`cy Commissioners of Palm Beach Coun`cy, Florida, did, on
March 30, 1982, pass ResoluIion No. R-82-3~, denying the pe`ci`cion of `che City of Delray Beach,
Florida; and,
WHEREAS, despi`ce the Coun`cy's con`cinued denial, the allegation `chat such services as set
forth in Resolution 79-81 were challenged by `che Town of Palm Beach, City of West Palm Beach,
Village of North Palm Beach, and the City of Boca Raton in four lawsui`cs filed in the Circuit Court
for the Fif`ceenth Judicial Circuit of Florida in and for Palm Beach Coun`cy, Florida; and
WHEREAS, `chese four municipalities alleged that `chese services were funded in violation
of Article VIII, Section l(h) of the 1968 Florida Cons`citu`cion and Florida Statutes Sec. 125.0t(6) and
(7); and, on ~luly 23, 1981, 'the Cour`c ruled in favor of the four plaintiff municipalities; and,
WHEREAS, pending the outcome of an appeal to the Four'ch Distric`c Court of Appeal of
Florida of such decision by Palm Beach County, the Circuit Cour`c did order Palm Beach Coun`cy 'co
place cer`cain funds into an escrow account, representing "refunds" to these four cities, from
County's current budge`c; and,
WHEREAS, `che City Council of the City of Delray Beach, Florida, believes that
sta`cistics will prove that `che proper`cy situate within the City of Delray Beach has been also
unlawfully or improperly `caxed by Palm Beach County in a like manner; and,
WHEREAS, the Ci`cy Council of `che City of Delray Beach, Florida, wishes `co reaffirm its
pe`cition as set for`ch in Resolution No. 79-81, a copy of which is attached hereto and specifically
made a part hereof; and,
WHEREAS, the City Council of `che City of Delray Beach, Florida, wishes to further
reques`c, pending `che outcome of the appeal lodged by the County of the decision rendered in
original cases, that `che Board of Coun`cy Commissioners of Palm Beach Coun`cy, Florida, `creat the
· City of Delray Beach in a similar manner as the other four municipalities and as ordered by
Circuit Court, by escrowing sufficien`c funds representing `che identified cost of the activities and
services set forth in Sec`cion I of Resolu'~ion No. 79-81.
NOW, THEREFORE, BE IT ORDAINED BY THE CITY COUNCIL OF THE CITY OF
DELRAY BEACH, FLORIDA, AS FOLLOWS:
Sec~cion 1. That `che City Council of `che City of Delray Beach, Florida, does hereby
formally request, pending the outcome of the appeal of the decision rendered July 23, 1951 in favor
of `che four municipali`cies regarding "double `caxation", that the Board of County Commissioners of
Palm Beach County, Florida, treat `che City of Delray Beach similar `co the other four municipalities,
by escrowing sufficient funds representing `che iden`cified cos`c of the activities and services set for`ch
in Sec`cin I of Resolution No. 79-81, which is hereby reaffirmed, and a copy of which is a`c'cached `co
and made a part hereof, paid by `che taxes levied upon property situate wi`chin the City of Delray
Beach for the 1981-g2 and subsequent fiscal years, which activities and services as are shown by data
and statistics submitted by the City of Delray Beach as being rendered specifically for the benefit
of the property of residents in unincorporated areas of Palm Beach County and of no real or
substantial benefit to the property in or residents of the City of Delray Beach.
Section 2. That the City Clerk is hereby authorized and directed to furnish copies of this
Resolution to each of the County Commissioners of Palm Beach County, the County Administrator~
the County Attorney, and to all other appropriate public officials and agencies.
PASSED AND ADOPTED in regular session on this the 27th day of
April ,1982.
ATTEST:
2 RES. NO. t45-82