13062 RESOLUTION NO. 13062
WHEREAS, pursuant to law, the Dade County Tax
Assessor filed his ad valorem tax assessment roll on all
taxable real and personal property in Dade County on July 1,
1970; and
WHEREAS, pursuant to existing statutory law, the time
for filing appeals by taxpayers who deem themselves aggrieved
by any increase in assessment expired on July 15, 1970; and
WHEREAS, the public has been informed that the said
ad valorem tax assessment roll for the tax year 1970 repre-
sents an average increase of 32%; and
WHEREAS , the general public has been wholly unprepared
for such a sharp and drastic increase in assessed values;
and
WHEREAS, a large proportion of affected taxpayers
desired and intended to file appeals from such increases on
their taxable real and personal property, but that the appeal
period is so short and inadequate as to afford little or no
opportunity for persons to prepare and present their appeal
that, in effect, because of the inadequacy of the appeal period,
they are being deprived of due process of law; and
WHEREAS, the taxpaying public is wholly unprepared for
such sharp increase in assessed values with resultant unexpec-
tant, onerous, and in many instances, confiscatory potential
tax burdens, if there be no proportionate reduction in the mill-
age tax rate; and
WHEREAS, it is the belief and firm conviction of numer-
ous taxpayers that the existing system of an appointive tax
assessor renders the tax system and procedures wholly unresponsive
to the needs of the community, and makes such system an instru-
ment fraught with grave potential harm to the economy throughout
the entire community;
NOW, THEREFORE, BE IT RESOLVED BY THE CITY COUNCIL OF THE
CITY OF MIAMI BEACH, FLORIDA:
a) That the Dade Commission review
the new 1970 Ad Valorem Tax Assess-
ment Roll with all reasonable speed,
and if it be the finding and deter-
mination of said Commission that the
said tax assessment roll cannot be
substantially reduced, that the said
Dade County Commission, to insure that
no oppressive and confiscatory taxes
are imposed, that appropriate measures
be taken to so reduce the County mill-
age rate as to result in a level of
taxation not higher than was imposed for
the tax year 1969, and, if at all possible,
that the millage be so reduced as to
result in a lower rate of taxation than
for preceding years;
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OFFICE OF CITY ATTORNEY-1130 WASHINGTON AVENUE-MIAMI BEACH, FLORIDA 33139
b) That the Metropolitan Dade County Commission
proceed, with all reasonable speed, to call
a public hearing for the purpose of consider-
ing the question of amending the Metropolitan
Dade County Home Rule Charter to make the
office of Tax Assessor elective by the people,
rather than continuing said office in its
present appointive status; and
BE IT FURTHER RESOLVED, that copies of the above and fore-
going Resolution be transmitted to the HONORABLE CLAUDE R. KIRK, JR. ,
Governor of the State of Florida, and to each and every member of
the Metropolitan Dade County Commission.
PASSED AND ADOPTED this 15th day of July , 1970.
• .yo
Attest:
40 /46, Atf.je_r_c_
ity Clerk - Finance Director
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OFFICE OF CITY ATTORNEY-1130 WASHINGTON AVENUE-MIAMI BEACH, FLORIDA 33139