10-14-1927 - Equalization Board I
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MINUTES Or `4T 'I'TG OF EQUALIZATION BOARD
OF THE T0'lid Or EDGE`7X ER, FLORIDA,
HELD OCTO 1i 1R 14TH, A. D. 1927
Ro l lCal l :
iayor Zipperer, Present
Pres. Jilkinson, Present
Mr. Patch, Present
Mr. Spicer, Present
The meeting was called to order by Mayor Zipperer ,
who explained that the purpose of the meeting was
to hear report from the Tax Assessor, and to hear
and equalize complaints as to the assessment of
taxes for the year 1927 .
=CRT OF TAX ASSESSOR:
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REPORT OF TAX ASSESSOR
TO TEE HONORABLE MAYOR AIID
COUNCIL, TOVIN OF EDGEWATER:
Herewith is tendered my report covering
the assessment of taxes for the year 1927.
pith this report, I am transmitting to
your body the completed yssessment Roll, which, after noting
such changes as may become necessary at your Equalization
meeting, wil be ready to be delivered to the Tax Collector
at the proper times for the collection of taxes. Your
particular attention is directed to the form of the Assessment
Roll, as it differs materially from those used in previous
years. I have endeavored to embody in this Roll the principal
features of the Rolls in use by State and County Assessors.
It is believed that the form of the Roll is such that it should
not be difficult to institute and maintain exact checks upon
the assessment and collection of taxes in the future ; and I have
endeavored to present such information as is contained in the
Roll in an intelligible manner. It is my intention, at a
later date, to prepare an index of individuals for the benefit
of the Tax Collect r. The Roll is at present indexed in a
general way, but is not indexed as to individual tax-payers.
I am also transmitting with this report a
complete set of two map books, which have been specially
prepared for use in making future assessments. These map
books represent the completion of a basis of Tax Assessor 's
records, as contemplated in the beginning of .e assessment for
the present year. As you may observe, these map books contain
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sketches of all property within the Corporate Limits; and
are prepared in such manner that changes in ownership,
valuation, property lines, etc . , may be readily noted for
future use. By the use of these maps, in conjunction
with the large map of thy Town, the assessment of taxes in
the future should resolve itself into merely a question of
determining values, and of clerical labor in preparing the
final roll. It has been my purpose in preparing these
books , to obviate the vast amount of preliminary work that
has been necessary each year in preparing our Assessment moll.
The large map of Hdgewater has been of great benefit , and in
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future years should be/source of useful information to the
cittiens of the Town, as well as of much value to Tax Assessors.
No effort has been spared to make both the map books and the
Assessment Roil correct and complete in. detail.
Property valuations , in round figures , for
the entire Town amount to one and one half millions of dollars,
including the annexed territory and corporation assessments by
the State Comptroller. This valuation represents a reduction
of about one million dollars from 1925 valuations, and of about
20% reduction on 1926 valuations. Buildings and improvements
have been assessed on a nominal valuation, the total amoutting
to around $200,000. The gain in valuations due to new _
buildings has been offset by corresponding reductions in large
tracts of undeveloped lands and acreage lying within the
corporate limits. The ratio of valuations of subdivisions
to one another, and of the valuations of lots in subdivisions
and parcels has not been disturbed to any extent. Come minor
changes have been made, but essentially the ratio is the same.
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the front footage me hod of valuation
has been used as a basis for values, but has not been
rigidly adhered to, all values on individual lots having
been expressed in round figures, where possible.
The estimated revenue o be derived
from taxation for the year 1927 is $4,500.00. Of this
amount, it is estimated that twenty five percent will
become delinquent , leaving an estimated net operating
revenue of approximately $3,300.00.
I am pleased to report that it was not
found necessary at any time during the work of preparing
ma books and of making the assessment , to secure aid of
any nature from any source , other than from duly authyarized
and constituted officers of the Town, The assistance of
the Mayor and of the Council in completing the work is
gratefully acknowledged.
Respectfully submitted,
Clerk and ex-officio T_ - ssessor
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Upon motion by Mr. Spicer, seconded by Mr.
Patch, the report cf the tax assessor was accepted.
There being no complaints as to the assessments,
the assessment as made was approved by the Board, which
by unani:7ous consent , then adjourned as aft Equalization
Board.
MINUTES OF CALLED MEETING HEIR
OCTOBER 14TH 1927
Mayor Zipperer, Present
Pres. Wilkinson,Present
Mr. Patch, Present
Mr . Spicer , Present
Mayor Zipperer exp Uined that the p_Arpose of the meeting
was to transact regular business, is view of the probable
insufficiency of time in which to transact routine business
at the next regular meeting.
BILLS AND ACCOUNTS:
P. H. Simpson, ;15.00
M. L. Fuller, 25.00
P, H. Simpson, 11.80
L. R. Ballentyne 8.88
Walter Giddens 6.66
Ralph Giddens 7.00
Upon motion by Mr. Spicer, seconded by Mr.
Patch, the bills were ordered paid .
NEW BUSIiL Ss:
After considerable discussion, upop, motion
by Mr. Spicer, seconded by Mr. patch, the President was
authorized to appoint a Special Committee to prepare a
tentative budget , the same to be submitted at the regular
meeting of the council to be held on November let . The
president took the matter in hand, and advised that the
personnel of the Committee would be named after due
consid: ration.
There being no further business, upon motion
by IrZr. Spicer , seconded by Mr. Patch, the meeting was
adjourned.
M. L. Puller, Clerk
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