March 29, 1976
David W. Rynders
200 Commerce Avenue
Custom Commerce Aenter
New Port Richey, FL 33568
REt Cancellation of liens for taxes upon lands
acquired by the Southwest Florida Water
Dear Mr. Rynders:
As we discussed in our recent telephone conversa-
tion, Florida Statute S196.28, clearly allows Pasco
County to discharge and cancel all liens for taxes,
delinquent or current, on any lands acquired by the
Southwest Florida Water Management District by con-
demnation. Additionally, F. S. 5196.295, as amended
by the Florida Legislature in 1975, provides that on
all lands acquired by Southwest Florida Water Manage-
ment District by any means except condemnation, the
person responsible for paying the tax on the property
is required to place in escrow with the tax collector
an amount equal to current taxes prorated to the date
of the transfer of title and the remainder of the
taxes which would otherwise have been due for the
current year shall stand cancelled.
David W. Rynders -2-
NewPort Richey, FL 33568
The cancellation of taxes for property acquired
pursuant to F. S. $196.295 would appear to be auto-
matic and would not require the District to petition
the County Commission. However, cancellation of taxes
on property acquired by condemnation would, under the
provisions of F. S. 5196.28, require a Petition to
the County Commission. Obviously it would be a great
waste of the County Commission's time as well as that of
of Southwest Florida Water Management District for the
District to approach the Commission on a parcel by
parcel basis. We therefore propose that the District
make two appearances per year before the Pasco County
Commission. The First appearance will be in late May
or early April of each year to request that all out-
standing tax liens on parcels acquired through condemna-
tion prior to that date be cancelled. It is our under-
standing that this early April appearance is necessary
to avoid the sale of tax certificates on parcels where
the taxes have not been cancelled. The second appearance
in September or October of each year will be to request
that outstanding tax liens on parcels acquired between
March and October of the same year be cancelled. The
October appearance by the District should prevent parcels
they have already acquired from being placed on the tax
assessment Xollh by the County Tax Assessor.
Hopefully this particular procedure will be convenient
for all parties involved. If you have any questions or
remarks concerning the matters outlined in this letter,
please contact my office.
Thank you for your kind cooperation in this matter.
VICTORIA L. HUNT
VL a lop
cc: Robert L. Watson,
Director, Real Estate Division
Mr. Ted Williams
Tax Assessor, Pasco County
TmO 'ICKY HUNT
M: MYRON GIBBONS
RE: RESOLUTION RELIEVING SWFWMD OF AD VALOREM TAX PAYMENT
N ACQUIRED LANDS IN PASCO COUNTY
I wo ld appreciate it if you would give this matter some priority,
because Robert Watson is "bugging" me.
Attached is a letter dated February 11, 1976 from Mr. Watson con-
r cern ng the above matter. I would appreciate it if you would look
up tl e statute and advise with me concerning this so that we may
respond to his letter.
Plea e charge your time to SWFWMD District Land #10-0002.
Atlhwest Fl ida 7 6- 20
Water Management Distriat-
P. O. BOX 457
DERRII.I. McATER. Chairman. Br,,ksville
J R GRAW. Vice ( hairman.. (Oala
JOE E. HILL. Treasurer. Leesburg
BROOKSVILLE, FLORIDA 33512
THOMAS VAN IER VEER. Secretary.
S. C. BEXLEY. JR.. Land O'Lakes
N BROOKS JOHNS. Lakeland
Yankemomn RONALD B LAMBERT. Wauchula
ROBERT MARTINEZ. Tamp.a
LEWIS H. HOMER. Cleamrater
Donald R. Faster. Executive Director
March 4, 1976
Mr. Myron G. Gibbons
Attorney at Law
Post Office Box 1363
Tampa, Florida 33601
Re: List of Priorities
Dear Mr. Gibbons:
Please complete and supply us with the following:
1. Con usion with the railroad pertaining. to
the Riga .i -
2. Need reply from you on the Pasco County tax exemption QL .X-'-'
These are important priorities.
and advise us of your plans and
Please plan to have these expedited
the dates we can expect completion.
Very truly yours,
southwest Fl1~ida 7 6-2
WiatOr M1anagemnent Distribc
P. O. BOX 457
1I1 KRII.1 MATLER. Chalmlnan. Brooksvilll
I R (iKR A \ic Chllrnin. (k.il.i
J t1- HIILL.. 1rc.iurcr. I. cshurg
BROOKSVILLE, FLORIDA 33512
THOMAS VAN DER VIFR. Sccretary. Yankceleoin RONALD B. LAMBERT. Wauchula
5 C. Bc-XLIY. JR.. Land O'l.akes ROI1ERT MARTINZ., Tampa
N BROOKS JOHNS, I.,kelanld LEWIS I. HOMEIR. Clearater
Donald R. Feaster. Executle Director
S MAR 22 1976
8 t i j
Myron G. Gibbons
orney at Law
t Office Box 1363
ipa, Florida 33601
Detr Mr. Gibbons:
Re arding the attached letters dated February 11, 1976 and March 4, 1976,
we request your reply on these items no later than March 30, 1976.
Your time and cooperation is most appreciated.
j luij YVuuI Z
ERT L. WATSON
ector, Real Estate Divis
Attachment: as stated above
Ia / t + l4 I1 in it
Februaryy 11, 1976
Ir. Myron gibbons
attorney at Law
lost Office Box 1363
'ampa, Florida 33612
Le: Resolution Relieving the District of Ad Valorem Tax
Acquired Lands (Pasco County)
)ear Mr. Gibbons:
reference is made to the attached resolution, adopted by the Board of
countyy Commissioners of Pasco County, dated September 28, 1971.
rhis resolution authorized the property appraiser and tax collector to
:ancel taxes levied against parcels of land acquired by the District as
)f the date of closing or appropriation through eminent domain upon re-
:eipt from the District of proof of ownership.
according to the Property Appraiser of Pasco County, this resolution has
sincee been determined invalid. The Property Appraiser has advised that
qe would now have to present a resolution to the County Corinissioners for
?ach parcel we acquire, including its legal description.
4ould it be to the Districts benefit to pursue this matter or does Florida
Statute 196.295, as revised by Chapter 75-103, Section 1, Laws of Florida
effectivee October 1, 1975, take precedence over this type of action.
Your opinion in this matter will be appreciated.
Very truly yours,
S&ER mL. WATSO'
Di tor. Rea Estate Division
cc: Ronald C. Daniel
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