HomeMy WebLinkAbout1983 01 12 Letter Re: Double Taxation
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January 12, 1983
WARREN E. KNOWLES 305/322-3161
CITY MANAGER p. O. BOX 177B
300 NORTH PARK AVENUE
Representative Bobby Brantley, Chairman
Seminole County Legislative Delegation
Re: Double Taxation
Dear Delegation Members:
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During the past eight years, double taxation has been a major
problem in the county/municipal relationship of Seminole County and
throughout the State of Florida. It has been detrimental to open
and close working harmony in many instances. .
1982 brought about a cooperative effort of all eight Seminole
County governmental bodies to examine and solve this problem. The
work resulted in a Council of Local Government Committee Report of
November 19, 1982, detailing'those areas of the County Sheriff's
operations in which no real and substantial benefit could be found
for residents of the incorporated areas.
The County Commission, on January 11, 1983, has responded positively
to th~s request for a cooperative solution and their process is now
underway to work out the corrective measures with the municipalities
of Seminole County.
The double tax&tion study brought to light a real inadequacy
of the state statutes. This law, and the court cases, rely' on
individual interpretations of the phrase "real and substantial".
Because this phrase is not measurable qualities; many opinions, court
cases, judg~ments, and findings have varied widely throughout the
State of Florida. The State Legislature has failed to provide a
guide to 'the resolution of the problem.
Seminole County and all seven municipalities adopted the
Committee Report: --
"The Committee also urges CALNO to send a message to
the Seminole Legislative Delegation that there is
difference between double taxation and the matter
equity and the state legislative body has need to
address and resolve that issue."
"The Friendly City"
Rep. Bobby Brantley, Chairman
Seminole County Legislative
Delegation
Re:
Double Taxation
-2-
1/12/82
The Council of Local Governments of Seminole County requests
the Seminole Legislative Delegation to undertake the necessary
legislation to provide that double taxation be resolved on the
equity basis of what is "fair and equal" as opposed to the present
base of what is "real and substantial".
People accept "fair and equal" but the term "real and substantial"
is an invitation to multiple lawsuits; costly to the taxpayers,
while inconclusive and non-standard in their results.
Reaspectp;/fullY' S;;?Ubmit.ted,
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,. '. ICnowles
Chairman,
Double Taxation Study Committee,
Council of Governments,
Seminole County
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