1971-499 Urging the Legislature to Amend Chapter 69-54 of the FL StatutesRESOLUTION N0. 499-71
A RESOLUTION OF THE VILLAGE COUNCIL OF NORTH PALM BEACH,
FLORIDA, URGING AND PETITIONING THE LEGISLATURE OF THE STATE OF
FLORIDA TO REPEAL OR AMEND CHAPTER 69-54, LAWS OF THE STATE OF FLORIDA,
WIIIC}{ IS AN ACT RELATING TO THE ASSESSMENT, EQUALIZATION AND COLLECTION
OF AD VALOREM TAXES BY MUNICIPALITIES; PROVIDING FOR THE ASSESSMENT
AND COLLECTION OF ALL AD VALOREM TAXES LEVIED BY MUNICIPALITIES TO
BE ASSESSED BY THE COUNTY TAX ASSESSOR AND COLLECTED BY THE COUNTY
TAX COLLECTOR OF THE COUNTY IN WHICH THE MUNICIPALITIES ARE LOCATED.
WHEREAS, the 1969 session of the Legislature of the State
of Florida passed House Bill No. 1082, being Chapter 69-54, pro-
viding for the collection and assessment of municipal ad valorem
taxes by the county tax collector and county tax assessor of the
county in which the municipalities are located, and
WHEREAS, the Village Council of North Palm Beach has become
aware of numerous problems encountered by other municipalities after
one year of complying with said Chapter 69-54, including the inability
of municipalities to invest their tax money as promptly as usual,
their inability to assure that assessments levied were at full cash
value, their inability to effect any savings in time or salaries
of municipal employees in that moneys remitted to the municipalities
were not accounted for in a manner whereby the municipalities could
determine who had and who had not paid his taxes, and the economic
burden placed upon the taxpayers and the municipalities as a result
of the county tax collector requiring a lump sum payment of both
municipal and county taxes;
NOW, THEREFORE, BE IT RESOLVED BY THE VILLAGE COUNCIL OF
NORTH PALM BEACH, FLORIDA:
' Section 1. The Legislature of the State of Florida is
hereby urged and petitioned to repeal Chapter 69-54, Laws of Florida,
1969.
Section 2, As an alternative for the repeal of Chapter
G9-54, Laws of Florida, the Legislature of the State of Florida is
urged and petitioned to amend the said Act to provide as follows:
(a) That this Act shall apply to only those municipalities
which elect to invoke its provisions.
(b) That the entire cost of the services rendered by the
county tax collector and county tax assessor to the municipalities
which elect to invoke the Act shall be borne by those municipalities,
(c) That the tax roll and assessed valuation of the property
located in the municipalities shall not be less than that assessed
by the municipalities at the time said Act became effective,
(d) That the moneys collected by the county tax collector
for the municipalities shall be turned over to the municipalities
within fifteen days after the collection thereof.
(e) That the municipalities shall have the right to review
the county tax roll and an opportunity to be heard thereon before
the county tax roll is certified to the county tax collector.
(f) That the taxpayers be permitted to pay the county and
municipal taxes separately and at different times,
(g) That the county tax collector remit taxes collected
on behalf of a municipality in such manner as to clearly and simply
show the name of the taxpayer and the amount of taxes assessed and
collected against such taxpayer.
Section 3, That this Resolution shall take effect immediate-
ly upon passage,
PASSED AND ADOPTED THIS 8TH DAY OF APRIL, 1971.
/s/ H. Mallory Privett, Jr
MAYOR
ATTEST:
/s/ Dolores R. Walker
Village Clerk
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