A SPECIAL MEETING OF THE PROPERTY APPRAISAL ADJUSTMENT BOARD
AUGUST 25, 1978
The Property Appraisal Adjustment Board met in Special Session on August 25, 1978, at 9:00 a.m. in the Commissioners’ Room, Courthouse, Tavares, Florida. Members present: Commr. James R. Carson, Jr., Chairman; Commr. Glenn C. Burhans; Commr. C. A. “Lex” Deems; and School Board Members Joan Brown and Donald Longworth. Others present were: Ed Havill, Property Appraiser; Christopher Ford, County Attorney; and Shirley Wilson, Deputy Clerk.
Commr. Burhans brought to the attention of the Board that Petition 1978-23, John M. Sargent, was reflected in the Minutes of August 7, 1978, as being postponed to August 9, 1978, but there was no mention of this Petition in the August 9 Minutes. Mr. Ed Havill, Property Appraiser, advised the Board that the reason for this was he and the Petitioner had reached an agreement prior to the scheduled time of the hearing on August 9, 1978; therefore, no action had been taken.
On a motion by Commr. Deems, seconded by Mr. Longworth and carried unanimously, the Board approved the action of the settlement between the Property Appraiser prior to the scheduled time of the hearing on August 9, 1978.
On a motion by Commr. Deems, seconded by Mrs. Brown and carried unanimously, the Board approved the August 7, 1978 Minutes of the Property Appraisal Adjustment Board.
petition 1978-94 – rickey l. fry
Mr. Fry appeared before the Board on August 9, 1978 regarding his Petition. Homestead Exemption was granted due to the Property Appraiser stating that at the time he had limited information available to deny the Exemption. On a motion by Mr. Longworth, seconded by Commr. Burhans and carried unanimously, the Board moved to reconsider this Petition.
On a motion by Commr. Burhans seconded by Mrs. Brown and carried unanimously, the Board denied Homestead Exemption based on information from the Property Appraiser that he had proof the Petitioner did live in Lake County but not on the property in which he was trying to obtain Homestead Exemption.
At this time, discussion was held regarding the Petitioners who were present at this Meeting, but had untimely filed. The Property Appraiser explained that he had mailed letters to them in light of the decision of the Board on August 7, 1978 regarding the Mount Dora Golf Association, the Mount Dora Lawn Bowling Club, and the Clermont Chamber of Commerce, in that they had been granted tax exemption by the Board, and he felt in fairness to all organizations involved in the possessory interest cases, they too should have an opportunity to be heard. Commr. Carson advised everyone concerned that the Property Appraiser had the authority to remove each of them from the tax roll if he so desired. Mr. Havill stated he was not in agreement to do this and that his point was not to take from the tax roll, but to put the ones back on which had been removed.
On a motion by Commr. Burhans, seconded by Mr. Deems and carried, each Petitioner was given time before the Board in order that the Board may determine whether there was just cause to grant a hearing date for these Petitions. Mrs. Brown voted no.
petition 1978-a – lake COUNTY chamber of commerce
Mr. Robert B. Dunbar, Executive Vice President of the Lake County Chamber of Commerce appeared before the Board requesting a hearing on behalf of the Chamber of Commerce.
In showing just cause for the untimely filing, Mr. Dunbar stated he was under the impression that when the Clermont Chamber of Commerce was granted tax exemption, that all Chamber of Commerce would also be granted. At this time, the Property Appraiser stated the Leesburg Commercial ran an article to this effect on August 8, 1978, at which time he called and had it corrected.
petition 1978-e – steve pullum/leesburg chamber of commerce
Mr. Steve Pullum, Attorney, appeared before the Board on behalf of the Leesburg Chamber of Commerce.
Mr. Pullum stated that although they had not as yet filed a Petition, they would like to be considered. He then submitted a Petition for the Leesburg Chamber of Commerce to the Deputy Clerk.
Mr. Pullum further stated he did not feel untimely filing was just cause to deny the hearings of the late Petitioners.
petition 1978-b – triangle boat club, inc.
No one appeared before the Board regarding this Petition.
On a motion by Commr. Deems, seconded by Mr. Longworth and carried, the Board denied hearings on Petition 1978-A, 1978-E and 1978-B. Commr. Burhans voted no.
petition 1978-d – thomas p. line/howey-in-the-hills mission inn
Mr. Thomas P. Line, Manager of Howey-In-The-Hills Mission Inn Country Club, appeared before the Board regarding this Petition.
Mr. Line stated the Mission Inn Golf Course and Country Club were comparable to the Mount Dora Golf Course and Club House; therefore, if a tax exemption was to be given to the Mount Dora Golf Association, he felt very strongly that Mission Inn should also receive tax exemption. He stated they would have filed for tax exemption on time had they been aware there was a chance of receiving it. Mr. Line also stated he was not upset about the taxes on the Mission Inn but about the action taken with the Mount Dora Golf Association on Monday, August 7, 1978.
Commr. Burhans motioned that the Petition on Howey-In-The-Hills Country Club be heard, seconded by Mr. Longworth. Commr. Deems, Mrs. Brown and Commr. Carson voted no. On a motion by Mrs. Brown, seconded by Commr. Deems and carried, the Board denied a hearing on this Petition. Commr. Burhans and Mr. Longworth voted no.
petition 1978-david fennell/city of eustis chamber of commerce
The Property Appraiser advised the Board that the Eustis Chamber of Commerce had timely filed in that they were late in putting them on the tax roll, and the 17 days which they were allowed to file had not expired at the time of the Meeting on August 7, 1978. Based on this information, the Board recessed in order that Mr. David Fennell, Executive Director of the Eustis Chamber of Commerce, could contact the City Attorney and the Mayor to advise them the Board would hear the Petition at this time.
The Board reconvened at 11:15 a.m.
Mr. Fennell again appeared before the Board on behalf of the Eustis Chamber of Commerce.
After lengthy discussion and comparing the Eustis Chamber of Commerce with the Clermont Chamber of Commerce, the County Attorney stated that in his opinion the cases were quite similar. The Property Appraiser’s recommendation was to reduce the possessory interest 40% to 60 %.
Commr. Carson stated he felt the Eustis Chamber of Commerce was a much more managed organization than the Clermont Chamber of Commerce. Mrs. Brown was in agreement with Commr. Carson and stated that it was her understanding that the Clermont Chamber of Commerce was doing a lot of work, which otherwise they would have to pay a secretary to do. Mr. Fennell stated he too had been doing a lot of duties himself, which if another party did them they would require payment.
On a motion by Commr. Burhans, seconded by Commr. Deems and carried, the Board granted full tax exemption to the Eustis Chamber of Commerce. Mr. Longworth voted no.
At this time, the Chairman asked the County Attorney when the Property Appraisal Adjustment Board would be required to meet again. Mr. Ford advised that the minutes of August 7 and August 9, 1978 could serve as the 20-day deadline legal document. On a motion by Mr. Longworth, seconded by Mrs. Brown and carried unanimously, the Minutes of August 9, 1978 were approved with the exception of the correction on Petition 1978-159, and the discussion between the Property Appraiser and the Board after hearing the Petitions on August 9, 1978 be added to the August 9 Minutes.
The Chairman advised the Board the Property Appraisal Adjustment Board would meet at 9:00 a.m., September 9, 1978 to approve the minutes of August 25, 1978.
There being no further business to be brought before the Board, the meeting adjourned at 11:55 a.m.
JAMES C. CARSON, CHAIRMAN
JAMES C. WATKINS, CLERK