Resolution 11727 RESOLUTION NO. 11727
A RESOLUTION DIRECTED TO THE DADE
COUNTY COMMISSION AND DEALING WITH
TAXES.
WHEREAS, it has been brought to the attention of the Miami
Beach City Council, by and through its Tax Assessor, that in
the past the Dade County Tax Roll has been unfair, unjust and
discriminatory in that there are errors both of commission and
omission therein; that the County Tax Roll in the future, and,
in particular, for the year 1966 will continue to reflect dis-
crimination in the valuations of classes of properties, such as
discrimination in assessed values between commercial and indus-
trial properties as opposed to valuations of residential proper-
ties and that a check in other areas of the County shows sub-
stantial evidence of discrimination in the past to the City of
Miami Beach which will be repeated in the future; that this
situation is being brought about by the fact that there is not
being made any true reassessment; that as a matter of fact, the
manner of its doing and the time within which it must be done
preclude any possibility of a fair, just and non-discriminatory
Tax Roll; and
WHEREAS, it has been reported to this Council that there
has been, in fact, no complete over-all reassessment of Dade
County' s properties; that the testimony adduced in previous
litigation to the effect that all properties in Dade County
have been uniformly and fairly assessed on a basis of 50% of
just valuation, which testimony resulted in the Court's order
and direction that it be doubled in order to bring it up to
100% of value, was not true and that the resulting doubled
assessment was not a legal and proper assessment; and
WHEREAS, it has been represented to this Council, that the
County has proceeded, and is proceeding, and will proceed upon
this ill-founded, unfair, unjust, and discriminatory tax roll;
that it lacks time in which properly to evaluate the tremendous
amount of properties in Dade County so as to produce a uniform,
fair, non-discriminatory, and, therefore, legal, tax roll;
NOW, THEREFORE1 BE IT RESOLVED BY THE CITY COUNCIL OF THE
CITY OF MIAMI BEACH:
1. That the Dade County Commission be and it hereby is
requested voluntarily to take proper action properly to evaluate
and assess all properties in Dade County, of whatever class,
and wherever located, so that the assessments of such properties
shall comply with governing law.
2. That the Dade County Commission, of its own accord,
inquire into the truth or the falsity, and the accuracy or lack
of it, being brought about by its present method of tax assess-
ing; that if it determines, after investigation, that the tax
roll on the basis previously made up and contemplated will not
produce a fully legal tax roll throughout all of Dade County,
that it shall take such action as will assure such a roll,
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OFFICE OF CITY ATTORNEY - 1130 WASHINGTON AVENUE - MIAMI BEACH, FLORIDA 33139
ultimately, and that in the interim it put before the public a
necessary amendment, or amendments, to the Charter to extend
the time of the tax take-over and the imposition upon the cities
of its bad tax roll until a proper roll has been produced by
the County.
3. That should Dade County refuse to comply with the re-
quests concerning the proper tax roll and for its production as
hereinbefore stated, that a plea be made to the Honorable Haydon
Burns, Governor of the State of Florida, calling upon him and
the Tax Review Commission, or Board, or similar State organiza-
tion, to verify the accuracy and the legality of the Dade
County Tax Roll and take such action as not to prejudice, and
affect adversely, the property owners and taxpayers of Dade
County.
4. That in the event any or all of the foregoing shall
not have produced for Miami Beach in particular and for Dade
County in general, a fair, proper, legal and non-discriminatory
tax roll, in the opinion of the Miami Beach City Attorney, that
he is then authorized and directed to commence such action, or
actions, as in his opinion are calculated to, and will, produce
for Miami Beach and Dade County, a proper and legal tax roll.
PASSED and ADOPTED this 2nd day of February, 1966.
40$!?;(4.011111 /'
Attest:
drri
City lerk
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OFFICE OF CITY ATTORNEY - 1130 WASHINGTON AVENUE - MIAMI BEACH, FLORIDA 33139
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