13059 •
•
RESOLUTION NO. 13059
WHEREAS, the Dade County Tax Assessor, pursuant
to law, filed the 1970 ad valorem Tax Assessment Roll on
July 1, 1970, and
WHEREAS, under existing law, taxpayers have only
up to and including July 15, 1970 within which to object to,
or appeal from, any increase in assessment from the 1969
Tax Assessment Roll, and
WHEREAS, the 1970 Tax Assessment Roll reflects
an average increase of 32% over the 1969 Tax Assessment
Roll, and
WHEREAS, the taxpaying public was wholly un-
prepared for such a radical and sharp increase in assessments
and no forewarning or notice of any kind having been given
to the taxpaying public of such impending sharp increase in
assessments, and
WHEREAS, the period of July 1st through July 15th
is wholly inadequate and unreasonable within which an aggrieved
taxpayer may file his objection or appeal to an increase in
his assessment, and
WHEREAS, the rudiments of fair play and due process
of law not only require, but demand that a reasonable appeal
period be established to afford an adequate remedy to an
aggrieved taxpayer, and
WHEREAS, it is legally valid and permissible for
the Metropolitan Dade County Commission, by direction to the
County Manager, to request that he issue his administrative
order to the County Tax Assessor that the latter file his
completed Tax Assessment Rolls no later than May 1st of each
tax year, rather than utilizing the maximum permissible legal
time within which so to do, to wit : July 1st.
NOW, THEREFORE, BE IT DULY RESOLVED BY THE CITY
COUNCIL OF THE CITY OF MIAMI BEACH, FLORIDA, that the
Metropolitan Dade County Commission be, and it is hereby
respectfully requested that it issue such directive to its
County Manager so that an aggrieved taxpayer will, in future
tax years, commencing with the year 1971, have a reasonable
and adequate opportunity to prepare his objections or appeal
to such tax assessment increase as he may consider improper
or unjustified.
The adoption of the above and foregoing resolution
was moved by the Honorable Jay Dermer, Mayor .
PASSED and ADOPTED this 15th day of July, 1970.
11,
� 1
ti . / Mayor
m
Attest:
/66/;2 / /
City Clerk-Finance Director
OFFICE OF CITY ATTORNEY-1130 WASHINGTON AVENUE-MIAMI BEACH, FLORIDA 33139