HomeMy WebLinkAbout1980 12 12 Letter Re: Request for Legislative Delegation to Introduce 1981 Session of FL Legislature Joint Resolution
December 12, 1980
LAKE MARY
CCI1CGJS)CC
Council of Local Governments in Seminole County
LONGWOOD WINTER SPRINGS
CASSELBERRY
ALTAMONTE
SPRINGS
OVIEDO
The Honorable Robert T. Hattaway
Chairman, Seminole County Legislative Delegation
P. O. Box 884
Altamonte Springs, Florida 32701
Dear Bob:
The Council of Local Governments in Seminole County in regular
session on November 5, 1980, unanimously voted to request our
Legislative Delegation to introduce to the 1981 session of the
Florida Legislature a joint resolution requesting the Internal
Revenue Service to make a ruling that franchise and utility
fees levied by units of local government be treated similar
to local property taxes for income tax purposes. This posi-
tion is based on the premise that such fees are levied by units
of local government on utilities utilizing public rights-of-
way in lieu of extraordinary ad valorem taxes to equalize
the burden for the cost to acquire and maintain said rights-
of-way. It is our position that utilities receive extraordinary
benefit over and above that derived by the motoring public
from their ability to utiljze the rights-of-way and should con-
tribute in additional proportions other than normal ad valorem
taxes. Further, if they were not allowed to utilize the public
rights-of-way, two points would become obvious:
;
1. Rights-of-way could be smaller and/or non-existent
when not associated with roadways, and the cost of
acquisition and maintenance less upon units of local
government.
2. If utilities were required to utilize private property
for their respective purposes, then they would have
ad valorem taxes levied thereon.
We respectfully request that our Delegation draft the appro-
priate joint resolution and simultaneously introduce same in
joint Houses of the Legislature in the upcoming session.
We will work through our respective state associations repre-
senting both municipalities and counties to provide broad base
support for passage of the resolution. Our technical staffs
The Honorable Robert T, Hattaway
Page 2
December 12, 1980
will be happy to work with the appropriate staff personnel
at the State level in refining the product to be presented;
however, we do not have the expertise to draft a final document
for introduction.
Thank you in advance for your support and cooperation in this
matter. We look forward to working with you on this and other
issues in the future.
Sincerely,
~o! iL;.A~~~
Dolores L. Vickers
Chairman
DLV:ehc
Encs.