Title: Opinion File 73-34 thru 73-45
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Permanent Link: http://ufdc.ufl.edu/WL00003343/00001
 Material Information
Title: Opinion File 73-34 thru 73-45
Physical Description: Book
Language: English
 Subjects
Spatial Coverage: North America -- United States of America -- Florida
 Notes
Abstract: Buddy Blain's Collections - Opinion File 73-34 thru 73-45
General Note: Box 14, Folder 3 ( Opinions 1972 - 1973 - 1972 - 1973 ), Item 28
Funding: Digitized by the Legal Technology Institute in the Levin College of Law at the University of Florida.
 Record Information
Bibliographic ID: WL00003343
Volume ID: VID00001
Source Institution: Levin College of Law, University of Florida
Holding Location: Levin College of Law, University of Florida
Rights Management: All rights reserved by the source institution and holding location.

Full Text


S3~-34


STATE O F1LORIUa











S. J. ROCHE, DIRECTOR RE: MEMO,
AD VALOREM TAX DIVISION NOTICE

TAX L


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KEY WO.DS: s:.
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r 17, 1973

JULY 25, 1973
E OF AD VALOREM
EVY


Please refer to our memorandum to you of July 25, 1973,

regarding the form for notice of ad valorem tax levy as

specified'in Chapter 73-172 (HB 1331).

We have been advised that some taxing districts are

advertising notice of ad valorem tax increase before having

received a certified millage from the assessor. Each taxing

district must advertise, or readvertise, after receipt of

the assessors certified millage.

Please notify the taxing districts in your county'of this

requirement.


cc ... C f o


SJR/RWP

RWS:rs


cc: Chairman, Board of County.Commissioners
Chairman, School Board



r V0


AUG 21 1973


SLECTOR


J. EO STRAUGHN
EXECUTIVE DIRECTOR


TO:

FROM:









7 3r35
11RL0 COUNTY of CHARLeriTE





OLIVER LOWE
ROOM 139, COUNTY COURTHOUSE
A1- fPUNTA GORDA, FLORIDA 33950

j 2 August 22, 1973



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Southwest Florida Water Management District
P. O. Box 216 o
Brooksville, Florida 33512: ';;

Dear Sirs:

Enclosed please find copy of a Memorandum
from Mr. S. J. Roche, Director, Ad Valbrem Tax Division,
With respect to Taxing Districts.

This Memorandum is for your information in
adhering to House Bill 1331, and I believe you will find
it self-explanatory.

If you have any questions, or if I can be of
further assistance, please do not hesitate to let me know.

Sincerely yours


Oliver Lowe
County Assessor

OL/cga

Enclosure




FINANCE //
SACCOUNTIPIG D!Acou!ON //

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M "Csm.'TUCKER, McEWEN, SMTrrIHOER & TAUB -'
ATTOMUNB A"D COUNSELORS AT LAW
s0e 3a1O STREBE P. o. BOX 18886 a. @aOs. 1 s.13s0
STAMPA. FLORBIA 33601 OuSmr aUMsos U*6.1Tro
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August 29, 1973 ,., A, Xa. X-W=




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REr 7Vaoer low To


Mr. Clint Schultz, "
Director, Division of Administration ius o elin o
Southwest Florida Water iUG
Management District
P. 0. Box 457
Brooksville, Florida 33512 ,

RE: Ad Valorem Tax Assessment

Dear Clint:

Yesterday I spent over an hour talking long distance to the
Attorney General's office about the requested opinion relating to
the applicability of Section 13 of Chapter 73-172 (HB 1331).

I hope that it did some good and maybe they will come out with .
the opinion later on this week, but I am not very optimistic.

I told them we were prepared to defend this opinion in litigation,
if necessary.'

It is my understanding, based on our conversation two nights ago,
that you are proceeding with the mailing of the millage certi-
fication letters and resolutions, even though we have not yet
received an opinion from the Attorney General.

If you receive the anticipated phone calls from the various tax
assessors, advise them that we have researched this matter
thoroughly, that the district has fully complied with all
applicable law, and that we fully expect to be supported by an
Attorney General's opinion which has been requested.




.i'-' .* f


Mr. Clint Schultz 82 r




There seems to be little que4sobu e provisions of Section
13 will apply to the district aiihe respect basins beginning
next year.

Each time I have discussed.this matter with them, they always
bring up Chapter 73-349 relating to the establishment of
uniform fiscal years for all units of local government. As',
previously discussed with you, Don Feaster and Myron, I believe
we should take steps so that during 1974 we change our fiscal
year to commence on October 1, 1974.

I do not believe that Chapter 73-349 is clear and we could
probably argue either way as to whether the district is a
"unit of local government", a "special district", and "indepen-
dent special district" as defined in Section 218.31 as contained
in Section 2 of Chapter 73-349.

This new law provides that every unit of local government shall
begin its fiscal year on October 1 of .each year and that this
Provision shall apply to all fiscal years beginning after
September 30, 1973. However, the Department of Banking and
Finance in the controller's office may, upon the request of a
local governmental unit and a showing of inability to conform
by September 30, 1973, extend the time-of compliance to September
30, 1974.

As soon as we have received the Attorney General's opinion in
connection with Chapter 73-172, I think we should then proceed
to request the department to extend the time of compliance for
us to September 30, 1974.

You should also be prepared to comply with new Section 218.32
contained in Section 2 of Chapter 73-349 relating to financial
reporting. This requires that each unit of local government
shall submit a copy of the financial report covering their
operation during the proceeding fiscal year within 90 days after.
the close of the fiscal year.





9~.


S M. Clint Schultz


8-29-73
7 g-39


We will continue to push for the request of the Attorney General's
opinion and will keep you advised.

SI rely,



M lai

LMB/gh

cc: Don Feaster
Myron Gibbons


6







SBoutlaweet FPririda 7 3':a
Water Management Distzrit
P. 0. BOX 457 BROOKSVILLE, FLORIDA 33512

DERRILL McATEER, Chairman, Brooksville HERMAN BEVILLE, Bushnell THOMAS VAN der VEER, Yankeetown
14 S. C. BEXLEY, JR. Vice Chairman, Land O'Lakes JOE E. HILL, Leesburg ROBERT E. VAUGHN, Brandon
JOHN A. ANDERSON, Treasurer, St. Petersburg PETER J. NEGRI, Ocala J. MASON WINES, Lakeland
Donald R. Feaster, Executive Director



September 10, 1973 -^ A *-



Mr. L. M. Blain
C/O GIBBONS, TUCKER, McEWEN, SMITH, COFER & TAUB
P. 0. Box 1363
Tampa, Florida 33601

Re: Ad Valorem Tax Assessment
Your letter of August 29, 1973

Dear Buddy:

I talked with Jack Greenwood of C. & S.F. last Friday, and he told me
that the Attorney General's opinion concerning House Bill 1331 had
been received by them several days earlier. They have already photo-
copied it in its entirety and sent it out to each of the assessors
within their district by certified mail. I am dictating this letter
on Sunday afternoon, but first thing Monday morning, I plan to call
the Attorney General's office and get a copy of it so that we can do
likewise. I have already discussed this with Mr. Feaster, and he
agrees that we should proceed in this manner.

As I have reread your letter of the 29th this afternoon, one or two
things come to mind which need clarification. In the fourth paragraph
on page two of your letter, you state: "This new law provides that
every unit of local government shall begin its fiscal year on October 1
of each year and that this provision shall apply to all fiscal years
beginning after September 30, 1973." Then in the next paragraph you
state: "As soon as we have received the Attorney General's opinion in
connection with Chapter 73-172, I think we should then proceed to
request the department to extend the time of compliance for us to
September 30, 1974." It seems to me that if the law provides for all
fiscal years beginning after September 30, 1973, then we would not be
affected by this provision until Fiscal Year '74-'75. In other words,
it would seem to me that this present fiscal year would not end on
June 30, but would continue forward until the end of September. However,
there are a number of technicalities involved in this conversion. What
happens to the provisions in 378 for us to to adopt our tentative and
final budgets? Are they changed in any way? Do you think it is necessary
that we propose legislation in the upcoming session to change those dates?








September 10, 1973
Mr. L. M. Blain

Page Two

With regard to our compliance with the new Section 218.32 contained in
Section 2 of Chapter 73-349 regarding financial reporting, by copy of this
letter to Tom Mullin, I am requesting that he begin immediately with the
preparation of the financial report for the fiscal year ended June 30,
1973. There have been a number of very logical and legitimate reasons
for our not having the report finished prior to now, but the majority of
these things are behind us. Tom and I discussed this the other day, and
I believe he is prepared to put a concerted effort into the preparation,
printing and distribution of this report prior to the October board meeting.
Hopefully, every ing connected with the preparation of the report can be
completed by end of September.

Thanks f your letter, Buddy. We appreciate your keeping us up to date on
the i ms covered in it.

Very r y ,


C SCHULTZ, Director
Division of Administration

CS/mp

cc: Thomas T. Mullin, Chief, Finance & Accounting Department
Division of Administration


'C -- *







73



MEMORANDUM

DATE: August 31, 1973

TO: L. M. (Buddy) Blain, Esquire
C/O GIBBONS LAW FIRM

FROM: Clint Schultz, Director
Division of Administration

SUBJECT: Millage and Budgets


Attached are: (1) A copy of a letter received today from Dr. Vernon
concerning the 1975-'76 budget for the state, and (2) excerpts from
today's mail regarding the levy of the millages for the District.
Interesting eh?"'?


CS/k






REUDI m7 3%-43
State of Florida t,,7, STONE
y ROBERT L. SHEVIN
MAttorny General
SFRED DICKINSON, JR.
Comptroler
THOMAS D. O'MALLEY
DEPARTMENT OF NATURAL RESOURCES DOL LNE
Commissioner of Agriculture
FLOYD T. CHRISTIAN
RANDOLPH HODGES LARSON BUILDING / TALLAHASSEE 32304 / TELEPHONE 224-7141 Commisioner of Education
Executive Director
PLEASE ADDRESS REPLY TO: 501 Larson Building

August 29, 1973 \\


SAUGC 311973 ta
Mr. Clint Schultz 1
Director of the Division of Administration
Southwest Florida Water Management District
Post Office Box 457 .
Brooksville, Florida 33512

Dear Mr. Schultz:

Thank you so much for your letter of August 24, 1973 to which there
was attached the portion of the state budget for the fiscal year
1974-75 covering the needs of the Southwest Florida Water Manage-
ment District. We are pleased to have this and I. note that this has
been a major effort on part of the Southwest Florida Water Manage-
ment staff.

In order that you will have plenty of time to prepare the 1975-76
budget, may I suggest that the Florida Legislature indicated in
1972 that there would be a requirement that all the districts
present their budget through the Department of Natural Resources.
Hopefully, the Southwest Florida Water Management District can now
procede to budget for their needs in the future in time to have
this budget presented in the budget request of the state Depart-
ment of Natural Resources.

Sincere1- yours,



Robert Vernon
Director
Division of Interior Resources

ROV:ph

cc: Elton Revell : 3

FC B &
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DIVISIONS / ADMINISTRATIVE SERVICES ENVIRONMENTAL RESEARCH AND PROTECTION INTERIOR RESOURCES
I MARINE RESOURCES RECREATION AND PARKS







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FARMING



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INDUSTRY


D. RAY HARRISON, JR.

TAX ASSESSOR GILCHRIST COUNTY

P. O. BOX 97
TRENTON, FLORIDA 32693


August 29, 1973


Southwest Florida Water Management District
P. O. Box 457
Brooksville, Florida 33512


Attn: Mr. Donald R. Feaster

Re: Millage certification in Gilchrist County, Florida.

Dear Mr. Feaster,

The Resolution Number 509B that I received on this date
giving the millage to be extended on the 1973 Tax Roll
of Gilchrist County, Florida cannot be levied as of this
date in my opinion because I have not certified a millage
to you as of this date as specified in the provisions of
Chapter 73-172 (HB 1331) Section 13.

As soon as I receive approval of the 1973 Tax Roll of
Gilchrist County, Florida from the Department of Revenue
I will certify the millage to you that would produce the
same amount of money you received in 1972.

At this time, I do not intend to extend the millage as
shown in the above mentioned Resolution at least until
further information furnished me can show that I should
extend that millage.

I will be happy to discuss this with you at any time it
is convenient for you, and the Department of Revenue
should be included in any discussions we have.


A' l v' '^ Sincerely yours,



"---. D. Ray garrison, Jr.


Copy: Dept. of Revenue
Cop; 71D. I?-Fe"4er + L At-I-. NLt


RECREATION


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