Res 16-69 RESOLUTION NO. 16-69.
A RESOLUTION OF THE CITY COUNCIL OF THE
CITY OF DELRAY BEACH, IN PALM BEACH COUN-
TY, FLORIDA, AMENDING SECTION 83 THEREOF
PROVIDING THAT THE TAX ASSESSOR SHALL HAVE
UNTIL THE FIRST DAY OF APRIL TO MAKE HIS
FULL CASH VALUE ASSESSMENT ON ALL TAXABLE
PROPERTY AND THAT OWNERS REQUIRED TO FILE
PERSONAL PROPERTY VALUATIONS SHALL HAVE
UNTIL THE FIRST DAY OF APRIL TO DO SO.
WHEREAS, the County of Palm Beach calls for taxpayers to sub-
mit their tax returns on or before April 1st of each year;
WHEREAS, the City of Delray Beach calls for taxpayers to sub-
mit their tax returns on or before March lst;
WHEREAS, confusion exists with the taxpayers of Delray Beach
as a result of the different filing dates;
~{EREAS, as a result of the confusion, approximately 75 per
cent of the tax returns are filed after March lst;
WHEREAS, taxpayers' bookkeeping practices are regulated to
the county deadline of April 1st, and Federal income tax returns,
and the necessary figures are not available by March lst;
WHEREAS, Notice of intention to apply for a local bill was
presented and heard on the January 22, 1969, clinic agenda of the
Palm Beach County Legislative Delegation;
WHEREAS, a public hearing was held on April 28, 1969, after
10 days public notice pursuant to the Charter of the City of Delray
Beach, Florida;
WHEREAS, it is deemed in the best interest of the City of
Delray Beach, Florida, that the filing of tax information should
be the same as the county;
NOW, THEREFORE, BE IT RESOLVED BY THE CITY COUNCIL OF THE
CITY OF DELRAY BEACH, FLORIDA:
The Legislature of the State of Florida is respectfully re-
quested to enact in the 1969 regular session an amendment to Sec.
83 of the Charter of the City of Delray Beach, which is approved
and recommended by the City Council of the City of Delray Beach,
Florida, a copy of said amendment being submitted herewith.
Passed and adopted this 28th day of April, 1969.
CITY OF DELRAY BEACH, FLORIDA
ATTEST:
1
2
3 A bill to be entitled
An act relating to the City of Delray Beach, Palm
Beach County, Florida, amending Chapter 25786,
Special Laws of Florida, Acts of 1949, as amended,
?
same being the Charter of said city by amending
8
9 Section 83 thereof providing that the tax assessor
10 shall have until the first day of April to make his
1i .£ull cash value assessment on all taxable property
12
and that owners required to file personal property
13
valuations shall have until the first day of April to
do so.
!5
Be It Enacted by the Legislature of the State of Florida:
16
17 Section 1. That Section 83 of Chapter 25786, Special
18 Laws of Florida, Acts of 1949, as amended, same being the
19 Charter of the City of Delray Beach, Florida, is amended to
20 read as follows'
21
it shall be the duty of the tax assessor, between the first
22
day of January and the first day of ~a-reh April of each year,
23
to ascertain by diligent inquiry all taxable property--real and
25 personal, railroads, telephone and telegraph lines within the
26 city, and the name of the person, firm or corporation owning
27 the same on the first day of January of each year, and to make
an assessment at its full cash value of all such taxable
I property. The tax assessor shall visit and inspect all of the
lmprove~men~s thereon, and shall fix the valuation of the same,
3
and shall require the owner or owners of personal property to
return the same and fix the valuation thereof. In case the
5
owner or owners of any personal property shall neglect or
refuse to return the same and fix the valuation thereof, the
7
8 tax assessor shall place a value thereon to the best of his
9 knowledge~ information and belief, and any person or persons
I0 failing or refusing to make such returns on or before the first
i!
i~ day of tVI~mch April in each year shall not be permitted
12 ~.
afterwards to reduce the valuation placed thereon by the
13
city tax assessor for the current year. The city manager
15 may employ or appoint a person or persons, when necessary
16 to review~ revise or equalize all assessments on real and
17 personal property within the City of Delray Beach. The tax
15 rolls and records of the tax assessor's office shall be open for
~9
public inspection at all reasonable times.
2O
Section 2. Alt laws or parts of laws in conflict herewith
21
are hereby repealed.
22
Section 3. It is declared to be the legislative intent that if
24 any portion of the act is held invalid, the remaining provisions
25 of this Act shall not be affected but shall remain in full force
26 and effect.
27 Section 4. This Act shall take effect immediately upon
becorning law.
30 ~
31 2