~~ "* *
muu4 1, 1PI
ar WT. aMdt
a s '
19L~d :^- -
t~~ ~ ~ .;4;
^fcj K^^ '' ..'.. ^. .
K W* : ;/ '- ,. -
StEP. 5, liSt genie.
Mo also kl1Ns
-, a i~i"
i. ene n Mn
aimer u, tap
f -at 5 sa m w i lu ., m asM tss
*w umar P~s~
Se o~. earn.-
RE: SOUTHWEST FLORIDA WATER MANAGEMENT
THIS MEMO IS DICTATED ON MONDAY, FEBRUARY
AFTER A TEfPHONE CONFERENCE WITH CLINT SHULTZ a
COMMISSIONS TO BE PAID TO CHARLOTTE COUNTY TAXI:
I ADVISED HIM THAT APEER READING ATTORNEY GENER
064-93 dated JULY 16, 1964, ADDRESSED TO THE CE
SOUTHERN FLORIDA FLOOD CONTROL DISTRICT, I REAC
CONCLUSION THAT SOUTHWEST FLORIDA WATER MANAGER
SHOULD CONTINUE TO PAY COMMISSIONS TO THE CHARL
TAX ASSESSOR AND TAX COLLECTOR IN THE MANNER P
FLORIDA STATUTES % 193.65. AND NOT ON THE BASI
FORMULA Bif FORTH IN THE SPECIAL ACT PASSED IN
SESSION OF THE LEGISLATURE RELATING TO ASSESSME
3 OF THE
ALFRED A. McKETHAN, Brooksville
EDWARD MEDARD, Tampa
THOMAS M. KILGORE, Ocala
RUFE C. WYSONG, Panasoffkee
P. O. BOX 216
January 25, 1965
Mr. Myron Gibbons
Gibbons, Tucker, McEwen, Smith & Cofer
Post Office Box 1363,
CHARLES K. CHEEZEM, St. Petersburg
HORACE JONES, Lakeland
C. J. KNOWLES, Leesburg
E. B. LARKIN, Dade City
HAROLD MILLS, Chiefland
JAN 26 1965
Re: Commissions for taxing officials of Charlotte County
Enclosed herewith is a copy of the Attorney General's Opinion
numbered 064-93 relating to the commissions payable by the
Central & Southern Florida Flood Control District.
When you have reviewed the matter, please advise me if in
your opinion we do or do not pay commissions on the
10, 5, 3, and 2% basis as we have in the past to those officials
in Charlotte County.
With kind regards and best wishes, I am
Cordiall yo s,
Water Manzagementt District
( STATE AUDITING DEPARTMENT'
Henry L. Connor
George E. Warner
This is to acknowledge your letter of January 7, 1965, :
wherein you had the question relative to commissions payable,-
by the Southwest Florida Water Management District to the .
Charlotte tax officials.
I am enclosing a copy of AGO #064-93. I believe next
the last paragraph answers your question, if it does not,
'me know '"
:. Reg ds,
b '- .'*' ^ **- ''1 1* *.' ^ s i g ; : **. ..*:***' : ''*
,?, .;ii~ I-;
r~ .--'' -; r '
:~': ,' ~h .
:: ~I ;- ; 1
~~ \`' ".' r
: ~ :
DATE January 13, 1965
~ : i'
~ : -\ '
S. S STATE Or FLORMDA
cF'OP'flCE r7 tINt
July 16, 1964
Central and Southern Florida Flood
SPost Office Box 1671
West Palm Beach, Florida 33402
.Attention: Honorable William C. White
Attorney for the District
.Re: .Commissions Payable for Assessing
S'-and'Collecting District Taxes, etc.
Replying to your recent request., for an opinion of .
. this office upon substantially the following question:
What is the measure of compensation to be
paid County Assessors and Collectors of
Taxes for assessing and collecting Central
and Southern Florida Flood Control District
taxes in the several counties of.the said
Chapter 378, Florida Statutes, controls generally the
administration and operation of the Central and 'Southern Florida
: Flood Control District, created and established by Chapter
S25,270, Laws of Florida, Acts of 1949. Chapter 378, Florida
Statutes, was derived from Chapter 25,209, Acts of 1949. Said
Chapter 25,209 became a law on June 2, 1949, and became effective
at the same time, and Chapter 25,270, on June 10, 1949. In
case of irreconcilable conflicts between Chapter 378, Florida
Statutes, barring subsequent amendments thereof, and Chapter
25,270, Acts of 1949, said Chapter 2,270, being the later
Slaw in point of time, will control. Under Section 378.29,
Florida Statutes, the county taxing officials who levy and
collect flood control taxes "receive compensation therefore
at such rates or charges as are provided by law with respect
to similar services or charges in other cases." It is provided'
in Section.3 of said'Chapter 25,270 that. such taxing officials
S"shall be entitled.tho compensation for services performed in
connection with said tax (flood control taxes) at the'same .rate
*^ '.; l '*'** .:, ; *t ; ^ *' ..'. '. '
JAMES W. KYNES
.FRED BURNS '
B ASISTAPT A1 On*fTft OU4V"A
< 'K- *'.
i--:I'.'.-.. ~ i ~C' L .
Central and Southern Florida
July 16, 1964
as applies to county taxes." The above-mentioned provisions
in Section 378.29, Florida Statutes,.and Section 3, Chapter
25,270, are substantially identical provisions and provide
the same rate of compensation.
Section 196.65, Florida Statutes, provides generally .
the compensation payable to county taxing officials for the
assessment and collection of county and district ad valorem
taxes, as well as license and other taxes collected by the .
, County Tax Collector. Under this section the commissions .-
for assessing and for collecting county general taxes is
ten per cent on the first five thousand _dollars in amount of '
taxes levied and taxes collected; five per cent on the next ;
five thousand dollars in amount of taxes levied and taxes
collected; three per cent. on the balance of taxes levied and
taxes collected on an assessed valuation up to fifty million
dollars; and two per cent on the balance." Said Section 193.65,
Florida Statutes, provides commissions for assessing and collecting
.taxing district taxes of three per cent of the amount of such
district taxes levie and district taxes collected on. an assessed .
valuation of fifty million dollars, and two per cent on the
balance. Said Section 193.65 appears to have been derived
From Chapters 21,918 and 20,936, Acts of 1941 and 1943; and
.prior laws so that above-mentioned Chapter 25,270, Acts of
1949, appears to be the latter law and will control in case
of a conflict. As between Section 193.65, Florida Statutes,
subsection (4) of Section 378.29, Florida Statutes, and Chapter.
25,270, Acts of 1949, it appears that said Chapter 25.270.1s
S8 he nsubse a ntaw unless superseded by some
su sequent law,. "
SSeveral of the counties within the Central and Southern
SFlorida Flood Control District have local laws or population
acts fixing commissions for County Assessors of Taxes. and
Tax Collectors for assessing and collecting county and district
taxes. Chapter 61-669, Acts of 1961, provides that in Osceola
County, Florida, the commissions of the Tax Assessor and Tax
Collector for collecting county general taxes shall receive a
Sfee of ten per cent on the first five thousand in .amount of
'taxes levied and collected, five per cent on the next five
thousand dollars levied and collected, three per cent on the
balance of taxes levied and collected, up to the valuation of
...up to.one hundred million dollars and two per cent on the balance.
On District taxes the fee is three per cent on the amount levied
Central and Southern Florida
Flood Control District
July 16, 1964
5 ''`'' '`
- ., ...:-. ..
James W. Kyn
Fred M. Burhns
Assistant. Attor.ey. General
vtc ... "
and collected on the valuation up to-one hundred million and
two per cent on the balance. Chapter 63-707, Acts of 1963,
provides that in Charlotte County the commissions of the Tax '
Assessor and the Tax Collector shall be substantially the
same as are provided in said Chapter 61-649 supra.
When :Chapters 61-669 and 63-707, Acts of 1961 and 1963,
which purport to fix the fees of certain county officers, are
considered in the light of the opinions of the Supreme Court
of Florida in State v. Shepard, 84 Fla. 206, 93 So, 667, text
671 and 672; State v. Watkins, 88 Fla. 392, 102 So. 347, tet .
347 and 348, State v. O'Neal 99 Fla. 1053, 100 Fla. 1277, 128
So. 489, text 490, 131 So. 165, text 167; Stripling v. Thomas,
101 Fla. 1015, 132 So. 824, text 824 and 825; Barrow v. Smith,
119 Fla. 468, 158 So. 818, text 819; Latham v. Hawkins,. 121
Fla. 324, 163 So. 709, text 710; State v. Neville, 123 Pla.
745, 167 So. 650, text 650 and 651; Manatee County v. Davidson,
132 Fla. 295, 181 So. 889, text 890 and 891; State v. Foley,
132 Fla. 595, 182 So. 195, text 196 and 197; State v. Gray,
133 Fla. 23,.182 So. 620; State v. Gustafson, 127 Fla. 741,
174 So. 12, text 13 and 14; and State v. Bell, Fla., 91 So. '
2d. 193, text 194-196, we do not think that said Chapters
61-669 and 63-707, and like and similar laws should be con-
strued as replacing Chapter 25,270, Acts of 1949, or subsection
(4) of Section 378.29, Florida Statutes, as implemented by
Section 193.65, Plorida Statutes.
The measure of compensation to be paid County Assessors
of Taxes and:County.Tax Collectors for assessing and collecting..
Central and Southern Florida Flood Control District taxes is
that provided by Section 193.65, Florida Statutes, as reftered
to in subsection (4) of Section 378.29, Florida Statutes, and
Section 3, Chapter 25,270, Acts of 1949, that is, as is pro-
vided for the assessment and collection of county taxes under
said Section 193.6, Florida :Statutes.
: ___ ~ .. ..~~_,_
- 0*i.r. i -
January 7, *195
Mr. CUit taestu
Mo .MtH nu atm mr Mnm mamenat Distriet
P. 0. iS as
ia reapwon to yur inquiry cannlanim the tees to be paid the
tar Coaloeor and Ia Awemer Ln mcAlotte coumty I believe
that ebterr 63 703, Lw of r eoidaa, vetM a "s u ta tthe
na Colleter d iT AB eor shall be paid uornia to the
proviasioan d this lw.
Our opinion, of coawr does not go into the coatitutionality
of said Act, f r. as a atter of opiaAmn, we asn S*at all
aats of I" Mgi.atminur e a omwtitat al e al-es thy hban been
viSie us- to tet he .oelittitesarlttM y of thMe sartular
we are eg3ge'sg 4 XZerse l ae A tR qr est a Se your
agg/sh alra a. aibbons
aIe MrI. way C oer
- ` "