HomeMy Public PortalAbout06/26/1972 * Special MeetingS P E C I A L
COMMISSION MEETING
JUNE 261 1972
PRESENT: WILLIAM F. KOCH, JR.
WILLIAM S. LaPORTE
HENRY N. WHITNEY
JOHN K. WHITTEMORE
Vice -Mayor
Commissioner
Commissioner
Commissioner
Also attending: R. D. Worthing; Att'y. John C. Randolph
and Kathleen Kirton.
1, The Meeting was called to order by Acting Mayor William F. Koch,
Jr., who informed those present that this Special Meeting had
been called for the purpose of discussion concerning the results
of a recent RE- APPRAISAL of properties in the Town of Gulf Stream
by the County Tax Assessor's Office, which action has resulted in
appreciable increase in many property valuations as evidenced on
Post Card NOTICES mailed to all individual property owners with-
in the past two weeks, by the County Tax Assessor's office.
While it is known that Statutory provisions, set forth in the
Florida Statutes, requires all taxable properties be appraised
at full and just current valuation for ad- valorem taxation, Mr,
LaPorte cited the fact that in recent News Publications he had
noted that Palm Beach County property valuations were stated to
be assessed at 97% of fair value and some other identified County
areas assessed valuations ranged from 60% to approximately 100%
of current fair value.
It was learned that, due to lack of sufficient man - power, Palm
Beach County Tax Assessor's office was providing for RE- APPRAISAL
of all lands within the County over a three year period. In view
of this fact Air. Koch stated that he felt it unfair to tax pro-
perties on the basis of such RE- APPRAISAL VALUES until ALL such
revaluations in the County had been effected, at which time any
determined ad- valorem taxation would be applicable to, and levied
against the entire County's taxable properties rather than any
limited portion thereof.
In general discussion of this matter Mr. Koch further informed
those present, the Commission Members concurring, that the Town
of Gulf Stream could not act on the various individual assessment
problems of property owners within the Town, however, he believed
the Commission should do all within its power and legal limita-
tions to defer taxation of the properties increased assessment
valuations resulting from the recent RE- APPRAISAL of a portion
of the County, until such time as ALL properties in the County
have been re- appraised and the assessment valuation program by
the County Tax Assessor has been completed.
Page 2
The Commission unanimously agreed with Mr. I:och and directed its
legal counsel to comprise a letter to the County Tax Assessor's
office, reflecting the Commission's determined opinion, and re-
questing the County Tax Assessor to consider deferment of taxa-
tion on any portion of the County, as a result of the re- apprai-
sal, until applicable to the entire County and ALL properties
therein.
It was further agreed that the Town would notify each owner of
property lying within the Town of Gulf Stream of the Commission's
desire to assist them in any manner possible and provide each pro-
perty owner, if desired, an "Application Form ", as required by the
County Tax Assessor, to be executed by any property owner seeking
a review and consideration of his or her property valuation. Sup-
plying of such "Application Form" is subject to a supply of these
forms being made available to the Town Hall from the County Tax
Assessor's office.
2, Upon motion of Mr. LaPorte, seconded by Mr. Whitney, the Commission
unanimously approved the rescinding of its action taken at the last
regular Commission Meeting in the adoption of Resolution No. 8 -72,
which, in part, provided for acceptance of a proposed Budget for
the coming Fiscal Year and establishing a millage levy upon all
taxable properties within the Town.
The Commission was informed by the Town Manager that, in view of the
probable appreciable increase in the County Tax Roll, for the Town
of Gulf Stream, a RE -VISED BUDGET is necessary and will be prepared
at such time as the definite and final Tax Roll for 1972 becomes a
reality and is made available to the Town by the County Assessor's
office. Such revised Budget shall be submitted to the Commission
not later than its scheduled September meeting.
3. Mr. Koch informed the Commission, and those present, that the qual-
ity of the Water being supplied to the residents of the Town is most
satisfactory as reflected in a "Report" from the Board of Health
laboratories following its inspections of Water Samples taken in
Town on June 15, 1972.
4. Mr, Whittemore questioned the relationship, if any, between the
Gulf Stream Civic Association and the Town Commission. Being as-
sured by the Commission that there was no such relationship, nor
Town involvement in the activities of that association, Mr. J. K.
Whittemore concluded interest in the matter with the hope that
any letters sent out by the Civic Association, relative to the
Commission's actions and determinations taken at Commission meet-
ings reflect the actual Commission acts which are determined to
always be in the best interests of the Town as a whole.
Meeting Adjourned - 9:55 A.M.
Deputy Town Clerk
June 29, 1972.
HON. DAVID L. REID
County Tax Assessor
Room 214
Palm Beach County Courthouse
West Palm Beach, Florida. 33401
Dear Sir:
Because of the substantial and, in some cases, seem-
ingly inequitable increase in assessed valuations of proper-
ties in the Town of Gulf Stream, Florida, this Commission, rep-
resenting the people of this community, feels compelled to vig-
orously protest the figures submitted by your office in reas-
sessing property values.
Complaints have come to the attention of the members
of this Commission of increases ranging up to 300 percent over
last year's assessment. while this Commission cannot as a pub-
lic body protest the assessment on each individual's property
within the Town, we most certainly stand behind these individ-
uals in making known their objections, and will advise all those
who feel aggrieved to file their petitions requesting a hear-
ing before the Board of Tax Adjustment prior to JULY 14, 1972.
'.9e are fully aware of your duty under Florida Law to
establish a valuation equivalent to the market value of the pro-
perty assessed. Our objection is to the inequitable method ap-
parently required by the State due to its not permitting a mor-
atorium on tax increases until all reappraisals have been made.
Understandably, due to manpower shortage in your office, every
reappraisal cannot physically or properly be made within any
given year. Therefore, some tax payers unfairly bear a great-
er proportion of the tax burden than others.
The citizens of Gulf Stream are content to share their
tax burden with other property owners in the county, but only on
a basis whereby the burden would be distributed equally with all.
Respectfully
TOWN OF GULF STREAM
By
Vice -Mayor
TOWN OF GULF STREAM
COMMISSIONERS
George W. Walker, Mayor
William F. Koch, Jr., Vice Mayor
William S. LaPorte
Henry N. Whitney
John K. Whittemore
Dear Property Owner:
PALM BEACH COUNTY, FLORIDA
June 26, 1972. MAIL ADDRESS
POST OFFICE BOX 255
DELRAY BEACH, FLORIDA
33444
TEL.: DELRAY BEACH
276 -5116
Town Manager
R. D. WORTHING
This communication is to inform you that the Gulf Stream
Town Commission, which is ever conscious of the welfare of the
residents, as well as owners of property, in the Town, and de-
sirous of providing all possible assistance in their best in-
terests, held a Special Meeting on the above date in order to
discuss what action might be taken concerning what appears to
be unrealistic increase in many property valuations within the
Town as evidenced on post card Property Valuation NOTICES, re-
cently forwarded to ALL property owners in Gulf Stream, by the
County Tax Assessor's office and resulting from a recent RE-
APPRAISAL of said properties.
The Palm Beach County Tax Assessor's office extends to all
property owners the opportunity for consideration of complaints
relative to such increased property valuations, resulting from
said RE- APPRAISAL, as may be noted on the "Property Tax Valua-
tion Notice" mailed to you approximately ten days ago by the
Assessor's office.
To obtain such consideration, application forms have been
prepared by the County Tax Assessor. A supply of these Forms
has been obtained and are in the Town Clerk's office at the
Town Hall in Gulf Stream. If it may be your desire to request
a review of your property's valuation, as it appears on the
"Notice" referred to above, you may contact the Town Hall for
such necessary "Application Form ", bearing in mind that the
County Tax Assessor requires such application to be submitted
direct to his office in Room 201, Court House Building, hest
Palm Beach, Florida, Zip Code 33402, not later than July 14,
1972.
Please be informed that the Town Commission, through its
legal counsel, is endeavoring to encourage the Assessor's Of-
fice to review its drastic action of RE- APPRAISAL which re-
sulted in many seemingly unreasonable increases in local pro-
perty valuations, and be assured that the Town Commission is
most desirous of extending all possible beneficial aid to you
and in your best interest.
WFK:rdw
Sincerely
TOWN 09 aGUi,P STREAM ^
B �J`
v 1 -tom o '�•f�['1
By ice -Mayor ��^`
Present:
COMMISSION MEETING
JULY 148 1972•
WILLIAM F. KOCH, JR.,
WILLIAM S. LaPORTE
JOHN K. WHITTEMORE
Vice -Mayor
Commissioner
Commissioner
Also attending: R. D. Worthing; Att'y. John C. Randolph
and Kathleen Kirton.
11 The Meeting was called to order by Mayor Koch,
2. On motion of Mr. LaPorte, seconded by Mr. Whittemore, the Min-
utes of the June 9th Regular Meeting and June 26th and 29th
Special Meetings were unanimously approved.
3. The Financial Report for the Month JUNE - 1972, and the Budget
Report, showing Receipts and Disbursements for the first nine
months (Oct. 171 thru June 172) of the current Fiscal Year,
were accepted by the Commission.
4. The following "SUMMARY" of Police Reports for the Month of
June - 1972
was presented and
accepted
by the Commission:
COWART
BROWN
CORBETT
McQUADE
MUMMA
Mileage
493
1779
1485
1742
1573
Days
7
23
20
21
21
Hours
56
184
160
168
168
CALLS
3
5
6
6
5
One First Aid CALL was made to Mr. David Eldon, Jr., 2730 Ave
Au Soleil, as a result of a mild heart attack suffered by Mr.
Eldon. Oxygen was also administered by Officer Brown,
5, FINAL READING of - - - ORDINANCE NO. 72 -3.
AN ORDINANCE OF THE TOWN COMMISSION FOR THE
TOWN OF GULF STREAM, PALM BEACH COUNTY, FLO-
RIDA, CONCERNING LOITERING AND PROWLING; DE-
FINING THE CRIME OF LOITERING AND PROWLING;
PROVIDING FOR ARREST WITHOUT WARRANT FOR THE
CRIME OF LOITERING OR PROWLING; PROVIDING A
PENALTY; AND PROVIDING AN EFFECTIVE DATE.
On motion of Mr. LaPorte, duly seconded by Mr. Whittemore,
the Commission unanimously PASSED and ADOPTED Ordinance No.
72 -3, following this SECOND and FINAL reading thereof.
Page 2
6. The following "Petition ", for
Installation of Tennis Courts,
scaped area as a buffer strip,
sideration.
PERMISSIVE USE of certain land for
Parking Facilities, and a Land -
was submitted for Commission con-
July 12, 1972
"Honorable Mayor and Members of the Town Commission for the Town
of Gulf Stream.
Gentlemen:
On behalf of St. Andrews Corporation and Mr. and Mrs.
J. Davis Danforth, we request permissive use of the Lot lying
adjacent and directly to the north of the Danforth residence at
4140 North County Road, and the St. Andrews Lot which is located
between the above mentioned lot and Little Club Road. These lots
to be used as tennis courts, parking area and a landscaped area
as shown on Drawing #C -3, Revision "A", of the St. Andrews Corpo-
ration previously submitted to you.
We have the Danforth's permission to make this request,
the granting of which is a condition of the purchase of their
property."
Sincerely
ST. ANDREWS CORPORATION
/S/ KARL E. SCOTT Pres.
Concerning the "Petition ", general discussion followed, during
which Attly. Clinton Scott, together with an associate attorney,
representing St. Andrews Corporation, stated that they believed
the current zoning classification of the land involved permitted
such improvements thereon as being petitioned.
The Town Attorney John C. Randolph suggested that, in view of the
Commission not having had time to study the "Plans ", and that pos-
sible legal instruments should be prepared and considered for cur-
tailment or complete elimination of Flood Lights, the Commission
may desire to refer the "Petition" to the Town Planning Board for
complete review and a study of the request.
Mr. Whittemore then moved that this "Request" for Permissive Use
be referred to the Town Planning Board for a thorough study there-
of at as early a date as possible and for said Planning Board to
submit its recommendation thereon at a Special Commission Meeting
to be held in the Town Hall at 9:00 o'clock A.M., Friday, July 21,
1972. Motion was seconded by Mr. LaPorte and unanimously carried.
7. The Commission was informed of "Requests" having been received from
the owners, or their representatives, of various lands in the Town
of Gulf Stream, now being used for Recreational purposes, oetition�
ing the Commission to consider RE- ZONING said lands from their cur-
rent Residential District "A" to a NEW "Recreational classification.
The Commission directed the administration to reply to said "Requests"
and inform the petitioners that their requests would be submitted to
Cont.
Page 3
7. cont.
the Commission for consideration at a later date when such procedure
is in compliance with Zoning Ordinance REGULATIONS and REQUIREMENTS
as set forth in the following 'Excerpt' from Paragraph 3, Section XII,
of the 1952 Zoning Ordinance No. 108, which reads as follows:
No amendments or changes (except procedural) of any
kind shall be made in this ordinance except during
the months of DECEMBER, JANUARY, FEBRUARY, MARCH and
APRIL."
8. Mayor Koch then referred to a letter he had received from Mr. James
H. Lockhart, Jr., dated July 12th, which reads as follows:
"Yesterday letters from Mr. William F. Koch dated
June 26th and one from Mr. John G. Hart dated July
1st were forwarded to me. They were mostly con-
cerned about the increase of the property tax as-
sessments and what might be done about it. Since
it will be impossible for me to get a form and file
it by the date of July 14th as required, I am send-
ing this note to ask that any action that can be
done through your offices to ease this over- assess-
ment will be endorsed by me.
I hope that you will have success."
Sincerely
/S/ JAMES H. LOCKHART, JR.
The Commission directed the administration to reply to this com-
munication informing Mr. Lockhart of the feelings of the Town
Commission relative to the exorbitant increase in all property
assessed valuations of lands within the Town of Gulf Stream, and,
in addition thereto, furnish Mr. Lockhart with a copy of the
Commission's letter to the County Tax Assessor concerning this
issue.
10: Commissioner Whittemore referred to the following letter he had
received from Dr. Howard B. Barker of 330 Banyan Road:
"I have finally received a definite statement from Hardrives,
Inc., regarding the proposed road work on Banyan Road. Before
leaving Florida, Jack Nutbrown came by the house and we discussed
the project along with Mr. & Mrs. Stilson, across the street, and
they seemed quite interested. Unfortunately, they were not in
Florida when I was there and I do not have a forwarding address.
However, I have written them and hope that their mail is
being forwarded by the Post Office.
I was given to understand that the City was not in a posi-
tion to go along with this work on the same basis as the other
project in the area (a 50 -50 basis). However, it has occurred to
me that if the work was paid for through the City we might have
cont.
Page 4
cont.
the benefit of an income tax deduction. Enclosed is a copy of the
contract "Bid" received from Hardrives, Inc."
With very best regards
/S/ HOWARD B. BARKER
The Commission directed the administration to reply to this com-
munication from Dr. Barker, informing him of the questionable effec-
tiveness of the existing catch basins at the intersection of Banyan
and Gulf Stream Roads and that the Commission is checking into pos-
sible corrective measures to be taken in this regard, and that, at
a later date, consideration shall be undertaken for improvement of
drainage facilities in that immediate area.
When the Commission is in a position to consider such a project,
the owners of properties abutting thereto will be contacted for a
possible hearing relative thereto, as well as sharing of cost basis
for participation by said property owners.
MEETING recessed to 9:00 o'clock A.M., Friday, July 21st for further
consideration of ITEM 6 hereinabove.
Deputy Town Clerk
F I N A N C I A L R E P O R T
BALANCES 5/31/72
Deposits in June
WITHDRAWALS it
BALANCES - - 6/30/72
CERT'S. OF DEPOSIT
REVENUE for JUNE:
Water
Trash Coll.
Licenses
Permits
Cig. Tax Ref.
Month of JUNE - 1972
WATER FUND
$ 13,276.48
4,553.75
1,319.25
$ 16,510.98
GENERAL FUND CAP. ASSET FUND
$ 228626.48 $ 28257.75
2,336.91 -0-
7,976.65
$ 168986.74 $ 21257.75
$ 561000.00
$ 40,000.00
$ 4,734.85
Interest on
1,274.00
Investments
135.00
Water Fund
219.80
Gen'1.
2.07
Gas Tax Ref,
TOTAL REVENUE - - JUNE
CHECKS DRAWN ON WATER FUND:
# 944 A & S Utility Co.,
945 Golf Club
946 Picard Chemical
947 Fla. Power & Light
CHECKS DRAWN ON GENERAL FUND:
# 1405 1st Nat'l. Bank Delray
1406 W. J. Hatcher
1407 County Sanitation
1408 University Bowl
1409 Colebrook
1410 Allen
1411 Bo -Del Pr't'g.
1412 Cadillac Overall
1413 City of Delray Beach
1414 Farm Supply Store
Meter Readings
WATER for May
Chlorine Supply
Electricity at
Treatment Plant
T O T A L - - -
$ 191000.00
El
247.50
165.00
112.44
6,890.66
$ 100.00
1,029.30
168.35
21.60
$ 1,319.25
Withholding Tax $
Dump Site Lease
Garbage Coll.
Resolution Framed
Wages Wk.End. 6/14
u to to
Printing Forms
/ oW1TA"QW1trYyg'1
Radio & Sewer Chgs.
Trash Truck Tools
492.40
50.00
900.00
11.33
88.42
88.62
48.05
39.00
53.75
9.91
It It Mens Uniform Clog.
Cont.
CHECKS DRAWN ON GENIL. FUND:
1415 Fla. Power & Light
1416 Gracey Bros.
1417 Gulf oil Corp.,
1418 Wm. E. Gwynn
1419 Jerry's Print Shop
1420 Klear Water Ltd.,
1421 Marion's Garage
1422 Mobile Communications
1423 Ocean Ridge Gulf Service
1424 Pierce Tire Co.,
1425 Bell Telephone Co.,
1426 Wolf Lawn Maintenance
1427 Palm Beach Bldg. Dept.
1428 Kirk Materials
1429 Petty Cash
1430 Colebrook
1431 Allen
1432 Bo -Del Pr1t1g.,
1433 Fla. Power & Light Co.
1434 Ocean Ridge Gulf Service
1435 Kirton Secretarial
1436 Colony Cleaners
1437 Colebrook
1438 Allen
1439 Sargent - Sowell
1440 Colebrook
1441 Allen
1442 Cowart
1443 Brown
1444 Corbett
1445 McQuade
1446 Mumma
Worthing #1447
1448 Wm. E. Gwynn
Page 2
Street Lights $
Bond Premium
Gasoline
Bookkeeping Service
Printing Forms
Town Hall Water
Police Car Repairs
Answering Service
Police Car Repairs
Truck go
Office Car Battery
Police Car Tire Serv.
Trash Truck " of
Telephone Service
Town Hall land
% of Bldg. Permit FEES
Street Repair FILL
Misc. Expenditures
Wages Wk.End. 6/14/72
it of to
Letterheads
Street Lights
Town Hall
Police Car Repairs
Truck
Secretarial Service
Police Uniform Cleaning
Wages Wk.End. 6/21/72
is 11 11
Police Badges
Wages Wk.End. 6/28/72
11 n 11
It June
61 to
to
Bookkeeping Service
273.07
18.00
222.94
130.00
60.00
6.00
253.45
27.00
90.85
25.35
32.95
132.14
15.60
42.70
41.00
206.40
30.00
42.68
88.42
88.62
14.20
274.78
55.46
15.55
22.60
30.00
33.58
88.42
88.62
31.72
88.42
88.62
631.17
549.36
502.30
532.30
502.30
688.60
130.00
T O T A L - - - $ 71976.65
FISCAL YEAR - - - OCT. 1
B U D G E T
for
1971 thru SEPT. 30, 1972
R E P O R T
1ST NINE MONTHS of Fiscal Year - (OCT. thru JUNE)
BUDGETED RECEIVED
GENERAL FUND: Fis.Year To Date
Revenue:
Taxes
Licenses
Permits
Fines
Trash Collection
Roads & Bridges
Electric Franchise
Interest on Investments
Cigarette Tax Refund from State
Gas Tax 11
Candidate Filing Fees
Transfer from Asset Replacement Fund
It " Unappropriated Surplus
TOTAL - GENIL. FUND REVENUE - -
Expenditures:
Administrative -
Salaries
Postage & Printing
Supplies
Telephone & Answering Service
Auto Maint., Repairs, Gas /Oil
Building Maintenance & Repairs
Electricity
Yard Care
Insurance
Secretarial Service
Social Security Taxes
Bookkeeping
Legal & Professional
Miscellaneous
Office Equipment - Annual Maint.
Tax Assessing & Collection Fees
Town Library
Audit
Election
LESS: Pro rata Share to Water Fund
$ 791810.00
4,000.00
300.00
200,00
8,000.00
1,200.00
7,700,00
2,000.00
278.60
400,00
2,700.00
6,000,00
$ 112,588.60
S
9,100.00
500.00
100.00
500.00
200.00
500.00
575.00
600.00
2,900.00
240.00
2,500.00
780.00
1,500.00
100.00
32.00
900.00
650,00
100.00
(6,400.00)
TOTAL - Administrative 15,377.00
$ 811845.69
5,610.31
1,407.83
104.00
8,274.00
8,254,50
795.00
1,014.75
1,222.30
30,00
$ 1081558.38
$ 7,671.31
319.80
258.02
604.23
191.06
344,59
343.79
418.00
3,728.00
70.00
1,887.78
565.00
206.50
70.78
511.54
675.00
600,00
74.00
(4,800.00)
$ 13,739.40
Page 2
GEN'L. FUND cont.
$
108311.60
$
71591.65
Expenditures:
10,800.00
80100.00
Police Department:
BUDGETED
DISBURSED To Date
Salaries
$
390300.00
$
28,734.00
Uniforms NEW
is Truck Repairs & Maint.,
600.00
800.00
Supplies & Equipment
Uniforms & Cleaning
200.00
500.00
31.72
Auto Maint., Repairs; Gas /Oil
4,000.00
48339.18
Uniform Cleaning
270.56
500.00
$
352.94
Radio Service & Repair
170556.71
600.00
$
455.00
Capital Expenditure
21969.55
21700.00
TOTAL GENERAL FUND EXPENSES - -
21206.98
Car Insurance
$
78,709.75
42.00
Prisoner Meals
5.80
LESS: Pro rata Share
WATER FUND
(200.00)
(150.00)
TOTAL - Police
Department $
478700.00
$
368017.62
Fire Protection:
Fire Contract
$
71500.00
$
5,250.00
Repairs to Hydrants
11000.00
TOTAL $
81500.00
$
58250.00
Streets & Easements:
Maintenance & Repairs
$
40000.00
$
669.18
Lighting
30000.00
28477.29
Signs & Striping
100.00
TOTAL $
7,100.00
$
3,176.47
Sanitation Department:
Salaries
$
108311.60
$
71591.65
Garbage Collection Contract
10,800.00
80100.00
Trash Removal Expense
at Dump Rental & Maint.
11500.00
560.00
is Truck Repairs & Maint.,
800.00
757.86
Uniforms & Cleaning
500.00
276.64
Trash Truck - Gas & Oil
270.56
TOTAL
$
23,911.60
$
170556.71
Reserve for Contingences
$
10,000.00
$
21969.55
TOTAL GENERAL FUND EXPENSES - -
- $
1121588.60
$
78,709.75
Page 3
W A T E R F U N D:
Revenue - - - From Sales of Water $
Interest (Investment)
Unappropriated Surplus
TOTAL $
Expenditures:
Cost of Water
Chlorination & Testing
Supplies & Repairs
Electricity
Postage & Printing
Meter Reading
Audit
Pro rata of Gen'1. Fund Expense
Contingency for Water Improve-
ments & Engineering Data Costs
BUDGETED
39,300.00
2,500.00
1,000.00
42,800.00
BUDGETED
$ 240600.00
1,000.00
4,000.00
350.00
200.00
600.00
650.00
6,600.00
4,800.00
RECEIVED To Date
$ 301134.01
942.50
$ 311076.51
DISBURSED
$ 131603.21
326.90
1,436.67
172.26
400.00
600.00
4,950.00
146.90
TOTAL $ 421800.00 $ 21,635.94
Clown of (gulf V $ream CDivic Asocia$ ion, Cgnc.
P. O. BOX 2569. DELRAY BEACH. FLORIDA
July 1, 1972
Dear Member:
The Town Commission met in special meeting on June 26 to discuss
the fantastic increase in property assessments in Gulf Stream and dis-
cuss ways and means to aid property owners. Bill Koch brought out the
unfairness of increasing property assessments piecemeal, thereby plac-
ing the burden of higher taxes on a small group of property owners in
Palm Beach County. If property assessments for the entire County had
been revised, the millage would have come down but as Gulf Stream
evaluations are only a small part of the County's total, it is doubtful
that in spite of the, in many cases, more than 100% increase in assess-
ments, the millage will be decreased at all. He said, however, that
all Gulf Stream taxpayers should be immediately notified and perhaps the
necessary forms mailed to them, which hUST be filed before or on July
14, 1972.
It was discussed as to whether the Town itself should protest
against the increases and it was finally agreed to pass a resolution
protesting.against the unfairness of the procedure and submit this to
the proper authorities. It was repeated again and again that the method
of re- assessing one part of the County at a time was grossly unfair.
Resolution 8 -72 setting the millage for the next year was rescind-
ed, until the final assessment - figures are known.
The next item on the agenda was a discussion about the Civic
Association, which Bill Koch as presiding Chairman should not have
allowed without a representative of the Civic Association being present.
The Civic Association Is an entity by itself and has nothing whatsoever
to do with the Town Commission. The most junior member of the Commiss-
ion seemed to think that the Civic Association is a tool of the
Commission and has authority to direct its activities. Nothing could
be more fallacious. The Civic Association is a watchdog over the
Commission and the writer started twelve years ago to report that part
of the Commission meetings which he thought of interest to the members
and alert them to possible undesirable changes in zoning laws, etc. or
other actions taken or to be taken by the Commission.
The gentleman seemed worried that the actions of the Commission
were not properly reported and went into a long harangue with a steno-
grapher paid by the Civic Association as to whether the reports were
accurate etc. "I have read the reports on these Commission meetings
and there have been several inaccuracies in them ", he stated. Inas-
much as the reports were made from tapes taken at the meetings it is
very doubtful that any inaccuracies have crept in. It was at times
rather a rough job to out through the verbosity of some of these men,
to obtain an accurate picture as to what had actually taken place at
these meetings. The gentleman is hereby invited to present chapter and
verse of the so- called inaccuracies.
The writer started reporting the highlights of the Commission
meetings when he was appointed Secretary- Treasurer of the Civic Associ-
ation about twelve years ago. It was never his intent to report the
entire meetings,merely the highlights and possible controversial items.
The Commission reports are merely a VERY SMALL item of the Secretary's
job. A few years ago he battled the Palm Beach County School Board for
having illegally raised the school tax by several mills. He was suc-
cessful in having the Courts ordering the elimination of this, saving
Gulf Stream's taxpayers over one hundred thousand dollars for two yeati•a.
After two years the School Board managed to raise the millage again.
He was made a "lay" member of the School Board, where he quickly made
himself obnoxious in asking leading questions about highly sa.lsried
employees not directly applicable to teaching.
The job also includes attending beach erosion meetings in all parts
of the County and State where again the verbosity in a great many cases
exceeds the importance of the speakers' discussions.
The writer is proud of the job done by the Civic Association since
its creation by the late General Carter. However, with the infusion of
all this new and anxious new blood into our little Town it is time to
retire, which I am doing as of now. Perhaps the new Secretary will have
the patience to deal with all the verbiage that is being bandied about.
The post of Treasurer is vacant too. I am leaving this with ani
astounding amount of over nine thousand dollars in the till, partly due
to the writer's carelessness in not obtaining reinbursements from the
Civic Association for monies expended by him in its behalf. The latest
of these items are telephone bills which probably will come to over
one hundred dollars spent these last few days in familiarizing myself
with the assessment mess and talking to key persons to determine what
may be done about it. That is my final gift to the Civic Association.
Attached hereto is a transcript of excerpts of Mr. Reid's discuss-
ions with the Town Board on June 29, 1972•
Goodbye and good luck to y'all.
Cordially,
John G. Hart
Dictated but not read.
Excerpts from discussions by tax assessor David L. Reid and
the Gulf Stream Town Commission
Bill Koch: Would you prefer to give us some details and then have
us ask questions?
Reid: I'd lke to give you a run down and then answer some
questions. The State law requires the tax assessor to
update all assessments to present market values. Palm
Beach being the size it is, over 160,000 parcels of real
estate, it is not possible to do it in one year. The cost
would be prohibitive. We asked the State Department of
Revenue if we could have a four year moratorium for the
re- assessing. I was told absolutely not and to start re-
assessing and put on the roll whatever we could get through
with. In 1969 we re- assessed Delray Beach and all land
east of the Inland Waterway, plus many others. In 1970
we did the Boca area, South Bay, Atlantis, in 1971 we did
just about everything from North Palm Beach to the County
line. In 1972 we have done Ocean Ridge, Gulf Stream,
Manalapan and Briny Breezes.
Koch: Did you do Palm Beach in 1971?
Reid: We are due to do Palm Beach in 1972, we're still working
on it, we have a lot of troubles in Palm Beach. It will
be done on the 173 roll but palm Beach was always set at
a higher level. All data now pertaining to each parcel
is fed into a computer, all sales information, etc. per-
taining to it, is fed into it. In this way the updating
will be done almost automatically and there probably will
not be a necessity to do this ever again physically.
This is the gist of Mr. Reid's discussion. There were questions
and answers for over one hour, in which the Town Commission continued
to stress its point that the method was unfair and Mr. Reid's assert-
ion that he was helpless and would be removed from office by the
Governor if he did not follow instructions.
S P E C I A L
COMMISSION MEETING
June 29, 1972
PRESENT: WILLIAM F. KOCH, JR.
WILLIAM S. LaPORTE
HENRY N. IMITNEY
JOHN K. WHITTEMORE
Vice -Mayor
Commissioner
Commissioner
Commissioner
Also attending: Mr. David L. Reid, County Tax Assessor
Mr. George V. Warren " Commissioner
R. D. Worthing & Kathleen Kirton.
1. Vice -Mayor William F. Koch, Jr., called the meeting to order and
informed the Commission, and those present, that he had arranged
for County Tax Assessor David L. Reid to be present for the pur-
pose of explaining the action of his office in the recent "REAP-
PRAISAL of taxable properties in the Town of Gulf Stream as well
as neighboring communities which resulted in appreciable individ-
ual property assessed valuations as are shown on the 1972 County
Tax Assessment Roll, copy thereof being on file in the Town Hall.
Mr. Koch then introduced Mr. Reid and suggested that he proceed
with his comments and explanations concerning the 1972 Tax Assess-
ment Roll, and his department's methods and procedures relative
to the re- appraisal of taxable properties within the Town and the
County as a whole.
Mr. Reid explained that such RE- APPRAISAL of taxable properties
in the County, which has resulted in appreciable increase in the
majority of individual property assessed valuations has been in
progress commencing with the taxable year of 1969. He cited the
fact that the acts of his office, pertaining to such reassessment
of taxable properties within his jurisdiction, namely, Palm Beach
County, are in compliance with, and directed by, statutory pro-
visions of the Florida Statutes which requires that all taxable
properties reflect an assessed valuation of the current fair and
just value of said properties.
Mr. Reid further stated that, inasmuch as any appraisal of the en-
tire County's taxable properties could not be effected in any one
calender year, due to insufficient manpower, that he had attempted
to obtain a moratorium on taxation of any assessment increase in
property valuations, resulting from the recent re- appraisal, for
any portion of County areas until such time as ALL property reas-
sessments had become a matter of record. Such a moratorium per-
iod was deneid Mr. Reid by the State Revenue Department in Talla-
hassee on the alleged basis that such provision was not provided
in the ad- valorem tax laws of the State.
Page 2
Mr. Reid informed the Commission that the RE- APPRAISAL program,
having began in 1969, is nearly complete and that he believes
the County 1973 Tax Assessment Roll to reflect revised assessed
valuations for ALL taxable properties within the County.
Concerning his re- assessed valuations of certain large tracts in
the 'Town of Gulf Stream, namely - the Gulf Stream Golf Club, the
Little Club's Golf Course and the Gulfstream Bath & Tennis Club,
as relate to their Golf Course and Tennis Court lands, Mr. Reid
stated that all three said areas are currently classified in the
Town's RESIDENTIAL DISTRICT "A" (Single Family Dwelling Units),
and suggested that such tracts of lands might warrant an assess-
ment adjustment if said specific areas were RE -ZONED to a "Rec-
reational Land" classification, and agreed to provide for a re-
view of those specific property assessment valuations resulting
from the recent re- appraisal if the Town Commission, on its own
volition, or by virtue of being petitioned by the owners of said
parcels to re -zone those so identified tracts of lands to a NEW
Zoning Classification limiting the use thereof to be for RECREA-
TIONAL purposes only.
Mr. Reid further requested the Commission, concerning such pos-
sible re- assessment consideration by his office, for the areas
so identified, to advise him in writing, if it be the Commission's
intent to consider such re- classification of said lands. It was
brought out, at the meeting, that Zoning Changes or Amendments to
the existing Zoning Classifications shall only be considered by
the Commission of the Town of Gulf Stream during the months of
December, January, February, March and April.
Mr. Koch, on behalf of the Commission and those present, thanked
Air. Reid for attending this meeting and explaining the various
factors related to the recent RE- APPRAISAL program which resulted
in many appreciable increased property assessed valuations, as
shown on the post card "Notice of Assessed Value" forwarded to
the owners of record of ALL properties in the Countyas well as
the Town of Gulf Stream and all other municipalities therein,
which "Notices" were mailed in the early part of June, 1972,
by the County Tax Assessor's office.
Meeting adjourned at 10:00 A. M,
Deputy Town Clerk
ROUGH DRAFT
Hon. David L. Reid
County Tax Assessor
Room 214
Palm Beach County Courthouse
47est Palm Beach, Florida 33401
Dear Sir:
B*eause of the exorbitant and inequitable increase in assessed
valuations on property in the Town of Gulf Stream, Florida, this
Commission, being representative of the people of this community,
feels compelled to vigorously protest the methods used by your
office in reassessing property values.
Complaints have come to the attention of the members of this
Commission of increases upward of 300 per cent over Last year's
assessment. Such complaints have been frequent and are presently
foremost in the minds of the people of this town. While this Com-
mission cannot as a public body protest the assessment on each
individual's property within the town, we most certainly stand
behind each individual in making known our objections, and will
advise all those aggrieved to file their petitions requesting a
hearing before the Board of Tax Adjustment prior to July 14, 1972.
We are fully aware of your duty under Florida Law to establish
a "just valuation" equivalent to the "market value" of the property
assessed. Our objection is to the apparent method you have chosen
to carry out your duties. Because of what has been described as a
shortage of manpower in your office, certain Palm Beach County tax-
payers are bearing a greater proportion of the tax load than others.
It appears that your reassessment plan has begun in a certain
geographical section of the county, most probably the south end,
with the idea of completing as much as your limited staff allows
and consequently leaving untouched for another year or two or three,
taxpayers in the north end. This method, of course, leaves a certain
section of the county bearing a greater burden of the taxes, such a
result being not only inequitable but discriminatory.
Your office's apparent practice of increasing property assessments
on a piecemeal basis is unjust. If a manpower shortgge is your problem
it should not become a problem of the taxpayer. Property reevaluations
to meet the "just value" standard should be completed as rapidly as
possible, using the staff you have at your disposal, but, to avoid
inequity and discrimination, should not be levied against the property
owners at the new rate until all taxpayers can be assessed at once.
The citizens of Gulf Stream are content to share their tax
burden with other property owners in the county, but only on a basis
whereby the burden would be distributed equally with all.
Yours very truly,
TOWN COMMISSION
TOWN OF GULF STRF M