AUGUST 24, 1981

The Lake County Board of County Commissioners met in Special Session on Monday, August 24, 1981, at 12:00 Noon, in the Board of County Commissioners' Meeting Room, Courthouse, Tavares, Florida. Commissioners present were: Glenn C. Burhans, Chairman: Thomas J. Windram; James R. Carson, Jr.; Claude E. Smoak; and C. A. "Lex" Deems. Others present were: James C. Watkins, Clerk; Christopher C. Ford, County Attorney; Donald Smalt, Executive Assistant; Robert Wilson, Finance Director; and Cathy Roy, Secretary.


At 12:OO Noon the Chairman called the special meeting to order for the Board to discuss the letters received from Mr. Ed Havill, Lake County Property Appraiser on August 19, 1981, concerning the adjustment of 1981 taxable value.

James C. Watkins, Clerk, read the letter from Mr. Havill explaining that due to most of the 1981 assessment not being copied onto computer tages sent to the Florida Department of Revenue that the 1981 tax base is actually larger than was certified to the Board in July. Mr. Watkins explained that in order to generate the $5,763,274 in property taxes that the Board could lower the millage to 3.454 from the 3.153 mills which was tentatively adopted in a previous meeting of the Board of County Commissioners.

Christopher Ford, County Attorney, explained that the Board could not, at this time, take any formal, binding action concerning this matter; however, Mr. Ford suggested that the Board inform the public of the intent of the Board to either adopt the presently proposed 3.753 mills or roll back the millage to 3.454, which would generate $5,763,274 for the 1981-82 Budget Year.

Mr. Ed Havill, Lake County Property Appraiser, addressed the Board and stated he was present at the meeting to answer any questions the Board might have concerning the correspondence from his office.

Mr. Havill stated he felt that all taxing authorities should stand by the dollar figure tentatively set by said taxing authorities and not change this figure because of a computer error.

Commr . Smoak raised the question of whether the change in the assessment would affect the ratio of the shift of the tax burden from honestead properties to non-exempt properties. Mr. Havill stated that the ratio should remain the same.

Mr. Havill informed the Board that he expected the Department of Revenue to approve the roll within the next week.

Mr. Thad Toporczyk of Fruitland Park addressed the Board to state that he felt the error in the assessment roll should be corrected and that the money should go back to where it belongs.

On a motion by Commr. Carson, seconded by Commr. Smoak and carried unanimously, the Board tentatively agreed to adopt a 3.454 millage to generage the previously tentatively approved dollar amount of $5,763,274 for the 1981-82 Budget Year.

Mr. Havill stated that he felt the Board should be commended on the action just taken.

On a motion by Commr. Smoak, seconded by Commr. Carson and carried unanimously, the Board tentatively agreed to roll back the millages of the Northwest Ambulance District and the Northeast Ambulance District to generate the dollar amounts that were tentatively appproved by the Board previously.

The millage for the Northeast Hospital District was discussed; however, Commr. Smoak stated that the millage for the Northeast Hospital District is set a 1.000 mills by Florida Statutes and that the Board does not have the authority to roll back the millage.

There being no further business to be brought to the attention of the Board, the meeting adjourned at 12:14 P.M.

Glenn C. Burhans, Chairman

James C. Watkins, Clerk