august 23, 1973

The Board of County Commissioners of Lake County convened in special session on Tuesday, June 19, 1973, in the Commissioners’ Room, Courthouse, Tavares, Florida, on Thursday, August 23, 1973 for the purpose of receiving from the Tax Assessor information from the Department of Revenue concerning the 1973 Tax Roll, with any other business which may be brought before the Board.

Chairman Deems called the meeting to order with the following members present:  C. A. Deems, Chairman; J. M. Hoskinson; Glenn C. Burhans; James R. Carson, Jr.; and Thomas J. Windram.  Others present were:  James C. Watkins, Clerk of Circuit Court; Donald E. Stephens, Tax Assessor; Dan Robuck representing the County Attorney; Doris Babb, Financial Officer; and Norma H. Coven, Deputy Clerk.


Chairman Deems informed the Board that the County Attorney was in Tallahassee at an informal hearing on the Sheriff’s budget, and he would like all five members of the Commission to plan to attend the formal hearing when the date is decided.

tax roll

Chairman Deems reported that the Tax Assessor has received word from Tallahassee that the Department of Revenue is not pleased with the 1973 Tax Roll and has indicated the only way they will certify the roll is for the County to agree to a revaluation before the 1974 tax roll is due.  Mr. Stephens feels with the increase in building costs and increase in land values, that a revaluation is overdue.  The State will do an in-depth study of one-third of the counties in the State, and Lake County is one that will be included in the study.  Feel the re-appraisal can be done for approximately $200,000 and borrow the money from the Department of Revenue and pay it back within three years with interest.

Mr. Stephens further reported he has met with the second man in charge in Tallahassee, and if no action is taken by the Board, they will send a survey team to Lake County, which will take about 6 to 8 weeks for the team to compile information to make recommendations to Tallahassee.  If the money is borrowed from the State, the State will be a party to the contract and will supervise the assessments.

Mr. Robuck recommended the Board recess for 15 minutes to allow the Chairman to contact Mr. Ford by telephone in Tallahassee.

The Board was in recess for 15 minutes.

Chairman Deems returned, and the discussion resumed.  The Chairman reported the Attorney recommends that we take no action today.  He has talked with the head man, and he has stated that they will not certify the tax roll unless we agree to a revaluation.  If we do not send a letter to this effect, the Dept. will send a survey team into the County, and we will receive a letter Monday to this effect.  It seems we have no choice.

The Attorney advised the Board to go ahead and advertise the budget as it is, and if we have to change it, it will be before the advertised hearing, and the budget can be amended without further advertising.


The Clerk brought to the attention of the Board a paragraph in Standard Oil Company’s agreement form that the prices on gasoline and diesel fuel may be changed on five (5) days written notice.  Attorney Robuck advised AGO 073-259 applies to the school boards and prohibits accepting bids that are not firm.  He was requested to determine if such an opinion exists concerning County Commissions.

accounts allowed

In order to comply with the Forest Service requirements, the Chairman recommended the purchase of two metal sheds to be erected at the Astor and Paisley landfills, which is approximately $250 each.  The purchase was approved not to exceed $600 on a motion by Commr. Carson, seconded by Commr. Burhans and unanimously carried.

county employees

On a recommendation of the Chairman and on a motion by Commr. Hoskinson, seconded by Commr. Carson and unanimously carried, the Board approved a Clerk/Bookkeeper in the Planning and Building Department effective 72/73 fiscal year.

There being no further business to bring before the Board, the meeting adjourned.