August 28, 1980

The Lake County Board of County Commissioners met in Special Session on Thursday, August 28, 1980, at 9:00 A.M. in the Board of County Commissioners' Meeting Room, Courthouse, Tavares, Florida. Those present were: C. A. "Lex" Deems, Chairman; Glenn Y. Middleton, James R. Carson, Jr.; and Glenn C. Burhans. Others present were: James C. Watkins, Clerk; Harold Koppel, Finance Director; Donald W. Smalt, Executive Assistant to the Clerk; Pat Willman, Deputy Clerk; Sanford Minkoff, County Attorney's Office.


Neal Huebsch, Attorney representing Lake County Sheriff's Department, appeared before the Board and stated he had been contacted by Mr. Minkoff, County Attorney's Office, who had advised him if the Sheriff's Department traded the aircraft for the helicopter there would be a suit filed by the Board against the Sheriff's Department. Mr. Huebsch advised he was adressing the Board only to clear the air concerning this matter. Mr. Huebsch referred to the law pertaining to the confiscation of such items as the DC6 for which Judge Aulls entered an order of forfeiture on June 26, 1980, and explained the process to be followed for the sale or trade of such an item. Mr . Huebsch advised the Board the Sheriff has no present intention to trade or sell the aircraft at this time, however, the Sheriff's department had conducted research as to the procedure for sale or trade, and had attempted to obtain the value of the aircraft and the availability of title to the aircraft.

Mr. Minkoff advised that in his conversation with Mr. Huebsch he stated the Sheriff could not sell the aircraft and purchase the helicopter at this time without the Board's authorization and the funds from such a sale would be deposited in a trust fund to be appropriated by the Board.


Mr. Watkins presented to the Board the computer print outs for the 1980-81 anticipated revenue and expenditures. Mr. Watkins advised the Board they must adopt, prior to September 30, 1980, either last years budget to operate for an interim period of time or adopt a new budget.

Ed Havill, Property Appraiser, was present and discussed with the Board some of the requirements the Board must meet under the Trim Bill. The Board must submit to the Property Appraiser, a tentative millage rate prior to September 28, 1980. Under the Trim Bill the Property Appraiser is no longer required to give the Board a certified millage rate but only the taxable base and the Board must calculate the millage rate needed to generate the same dollar figure as the previous year, now termed as the roll back millage. The Board must also submit to the Appraiser the proposed millage rate. Mr. Havill then has fifteen (15) days to mail out proposed notices of taxes to every property owner (tangible and real estate) in Lake County, approximately 90,000 notices. The notices will show a break down of how much taxes were last year for the city and the county; what the taxes will be this year based on the proposed millage and how much your taxes would be based on the roll back millage. The notices also will inform the people when the first public hearing for discussion of the millages and taxes will be scheduled. The first public hearing must be scheduled fifteen (15) to thirty (30) days after the notice is mailed out. After the first public hearing the tentative millage is set and advertisement is made within fifteen (15) days stating when the public hearing will be to adopt the millage. The public hearing must be scheduled exactly three (3) days after the advertisement. Once the millage is adopted, it must be certified to Mr. Havill and the tax notices will be mailed out at the rate adopted. During this time, Mr. Havill's tax roll 1s sent to the Department of Revenue which has thirty (30) days to approve the tax roll or turn it down. The Property Appraisal Adjustment Board cannot be held until thirty (30) days after the tax notices are mailed out nor can it be held before the Department of Revenue approves the tax roll. Further discussion occurred regarding the Adjustment Board and Mr. Havill stated he foresees some problems due to the Trim Bill requirements.

Review and discussion of the computer print outs for the 1980-81 anticipated revenue and expenditures pointed out the expected revenue fails to meet the anticipated expenditures by the amount of $1.6 million.

Conunr. Deems commented there appeared to be only two solutions to the shortage; 1: cut services or 2: increase millage. Commr. Windram concurred with Commr. Deem's comments. Discussion continued regarding this matter and Commr. Deems suggested each of the Commissioners study the computer print outs and the proposed budget request and the Board would meet in special session later in the week.

The meeting adjourned at 12:00 Noon.

C.A. "Lex" Deems, Chairman

James C. Watkins, Clerk