AUGUST 31, 1973

A special meeting of the Lake County Board of County Commissioners was called for 9:00 o’clock in the forenoon on Friday, August 31, 1973, in the Commissioners’ Room, Courthouse Tavares, Florida, with the following members present:  C. A. Deems, Chairman; James R. Carson, Jr., J. M. Hoskinson; Thomas J. Windram, and Glenn C. Burhans  Others in attendance were Donald E. Stephens, Tax Assessor; Mr. Ford, County Attorney; Fred M. Harpster, Engineer; Doris Babb, Finance Officer;  James C. Watkins, Clerk; and Norma H. Coven, Deputy Clerk.

The Chairman called the meeting to order and announced the purpose of this meeting is to further discuss with Mr. Stephens the certification of 1973 tax roll by the Dept. of Revenue, and any other business which may be brought before the Board.


Attorney Ford informed the Board the hearing on the sheriff’s budget will be September 6, 1973, at 10:30 a.m., Room 212 Carlton Building, Tallahassee.  He hopes to have at least four members to testify.  This is a one-man appeal board.

Mr. Harpster presented detailed Landfill budget, State #2 funds, $18,059.57, and same was referred to Mrs. Babb.


Mr. Harpster advised the contractor is ready to start work under the road surfacing program and presented contract for same.  On motion of Commr. Hoskinson, seconded by Commr. Carson and unanimously carried, the Chairman and Clerk were authorized to execute the contract.

tax roll

Mr. Ford reported the State has sent a survey team down who are now in Mr. Stephens’ office and they estimate it will be 4 to 6 weeks before they can complete their investigation.  Mr. Roche feels a revaluation is necessary.  Mr. Ford stated he had a meeting in Tallahassee this afternoon and will try to get the Tax Roll certified.  Recommend since the State is demanding the re-appraisal, that the Board agrees to an in-house re-appraisal or contract with an outside firm.

Mr. Stephens said it would be necessary to bring in out-of-county assistance if it is done in-house, and two appraisal firms have been contacted.

On recommendation of the attorney, Commr. Carson moved the following motion:  Lake County will commit to a complete reassessment of property for 1974 only if the State gives early approval and certification of the 1973 Tax Roll; and if the State does not give early certification, that the Board authorize the Attorney to bring suit against the State and any other necessary parties to free the ad valorem tax funds in order for the County to operate at the beginning of the 73/74 fiscal year.  Further, the reassessment is committed because of the insistence of the State, and the complete refusal by the State to consider the 1973 Tax Roll of Lake County, and based upon the recommendation of the Tax Assessor, we have no other choice but to authorize the Tax Assessor to interview the firms as suggested by the Dept. of Revenue and bring to the Board a recommendation of a firm to do a re-appraisal of Lake County’s assessment roll and the funds will be borrowed from the State on the best terms possible.  The motion was seconded by Commr. Windram and carried unanimously.

There being no further business to bring before the Board, the meeting adjourned at 10:00 o’clock a.m.



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CLERK                                                                                                                                                                                   chairman