tuesday – july 18, 1961

The Board of County Commissioners met in called session in the County Commissioners room in the Courthouse at Tavares on Tuesday, July 18, 1961 at ten o’clock a.m., for the purpose of discussing what action should be taken relative to the complaints registered by voters at the meeting held on Friday, July 14th and such other matters as may be brought before the Board, with the following present:  Commissioners Babb, Dykes, and Simpson; Attorney Duncan; and Clerk Owen.

In the absence of the Chairman and Vice Chairman, the meeting was called to order by Clerk Owens, who called for a motion for Commr. Simpson to act as Chairman; WHEREUPON, on a motion by Commr. Babb, concurred in by Commr. Dykes, Commr. Simpson was selected to act as Chairman during this session.  The meeting was then turned over to the Acting Chairman, Mr. Simpson.

Mr. Duncan announced that this meeting was called for the purpose of discussing what action should be taken by this Board relative to complaints registered by the voters at a meeting held by the Board on Friday, July 14th, concerning the revaluation of properties in Lake County as compiled by Hunnicutt & Associates, Inc. at the request of the Board.

Commr. Dykes stated that due to the great number of complaints received, he feels that the Board should postpone acceptance of the revaluation figures until such time as all complaints can thoroughly be studied; WHEREUPON, on a motion by Commr. Dykes, seconded by Commr. Babb, and on a roll call by districts, the vote being as follows:  District 1, absent; District 2, absent; District 3, yes; District 4, yes; District 5, yes; the following resolution was adopted:

WHEREAS, under authority of Special Act of the Legislature, the Board of County Commissioners of Lake County, Florida, entered into a Contract with Hunnicutt & Associates, Inc., a Florida Corporation, for the re-appraisal of all property in Lake County, including real and personal property, and

WHEREAS, by Special Act of the Legislature enacted in the 1959 Session, the County Commissioners were required in the event of the Countywide re-appraisal to reduce the millage levied and assessed for taxes in the same ratio to which the total increased value of the property in Lake County is increased, which Act was reenacted in the 1961 Session of the Legislature, and

WHEREAS, in accordance with the provisions of said Contract, the said Hunnicutt & Associates, Inc. have made an appraisal of all the properties in Lake County, both real and personal, which when totaled shows an increased total appraised value of 3.224 times the appraised value of the properties in Lake County for the year 1960, and

WHEREAS, at a meeting called by the Board of County Commissioners for the purpose of considering the re-appraisement of properties in Lake County and particularly the millages which will be levied for the determination of taxes to be collected, a large number of taxpayers of Lake County appeared and voiced their objections to various appraisements, many of which appeared to be drastically increased to ratios from 15 to 20 times the assessment appearing on the books for the year 1960, and it appearing to the Board of County Commissioners that such objections together with written objections received make it now appear that the consideration and investigation of such appraisements by the County Commissioners in the capacity of the Board as a Board of Adjustment will require a period of time far in excess of that allowed by Statute and will extend far beyond the time for the completion of the Tax Roll and delivery thereof to the Tax Collector for collection of taxes;

NOW, THEREFORE, BE IT RESOLVED BY THE BOARD OF COUNTY COMMISSIONERS OF LAKE COUNTY, FLORIDA that the Tax Assessor be requested to delay the approval and acceptance of the appraisement of properties in Lake County, both real and personal, as prepared by the said Hunnicutt & Associates, Inc. until such time as the County Commissioners shall have a reasonable opportunity to review such increased valuation and present their objections if any to the Board of County Commissioners;

BE IT FURTHER RESOLVED by the Board of County Commissioners that the Tax Assessor of Lake County be requested to continue in the appraisal the assessment of taxes and the preparation of a Tax Roll for the year 1961 upon the same basis and in the same manner as exercised and adopted in the preparation of the 1960 Tax Roll, taking into consideration any increased valuations on properties accrued to or placed on the various properties in Lake County during the calendar year 1960.

PROVIDED, HOWEVER, that the Action of this Board shall not violate the spirit and intent of the Law, but shall comply with the provisions of Law under the circumstances as above set forth.

discussion on conferring with the attorney general and comptroller

On a motion by Commr. Dykes, concurred in by Commr. Babb that Attorney Duncan, Clerk Owens, and Tax Assessor R. G. Cassady be instructed to go to Tallahassee to confer with the Attorney General and Comptroller as to the legality of the postponement of acceptance of the revaluation.

On a motion by Commr. Babb, seconded by Commr. Dykes that the Board concur in its action taken on July 14th relative to tentatively adopting the budgets and advertising same.


There being no further business, the meeting adjourned, subject to call.



/s/ Frank E. Owens___                                                           /s/ O. M. Simpson_

CLERK                                                                                   ACTING CHAIRMAN