HomeMy WebLinkAboutResolution 180-2013RESOLUTION NO 180 -2013
A RESOLUTION INSTRUCTING THE TAX COLLECTOR NOT TO
MAIL TAX NOTICES TO A TAXPAYER IF THE AMOUNT OF
TAXES SHOWN ON THE MONROE COUNTY TAX ROLL FOR
REAL AND PERSONAL PROPERTY IS LESS THAN THIRTY
DOLLARS ($30.00) AND INSTRUCTING THE PROPERTY
APPRAISER NOT TO EXTEND TAXES ON THE TAX ROLL FOR
ANY PARCEL FOR WHICH THE TAX WOULD AMOUNT TO LESS
THAN THIRTY DOLLARS ($30.00), PER FLORIDA STATUTES
SECTION 197.212.
WHEREAS, Section 197.212 of Florida Statutes states that on the recommendation of
the Tax Collector, a Board of County Commissioners may adopt a resolution instructing the Tax
Collector not to mail tax notices to a taxpayer if the amount of taxes shown on the tax notice is
less than $30.00, and also instructing the Property Appraiser not to make an extension on the tax
roll for any parcel for which the taxes would amount to less than $30.00, with the exception of
any parcel that is subject to an adverse possession claim; and
WHEREAS, a number of individuals and entities will have taxes of less than thirty
dollars ($30.00) on real or personal property, and
WHEREAS, the Tax Collector and the Property Appraiser have recommended the
County Commission of Monroe County, Florida, to obviate the necessity of printing and
mailing of tax notices or extending taxes on those parcels on the tax roll where the taxes on the
parcel or on the personal property would be less than thirty dollars ($30.00) and no non -ad
valorem assessments have been levied against the subject real property; and
WHEREAS, the cost of printing and mail tax notices to taxpayers would be
uneconomical and would outweigh the dollar value of the taxes being collected.
NOW THEREFORE, BE IT HEREBY RESOLVED BY THE MAYOR AND
THE COUNTY COMMISSIONERS OF MONROE COUNTY, FLORIDA, THAT:
The Tax Collector is instructed not to print or mail tax notices to a taxpayer if the
amount of taxes shown on the tax notices for real and personal property is less than thirty dollars
($30.00) and there are no non -ad valorem assessments levied against the subject property.
2. The Property Appraiser shall not make any extension on the tax roll for any
parcel for which taxes would amount to less than thirty dollars ($30.00) and there are no non-
ad valorem assessments levied against the subject property.
3. This resolution does not apply to any parcel of property that is subject to an
adverse possession claim pursuant to Section 95.18 of the Florida Statutes.
PASSED AND ADOPTED by the Board of County Commissioners of Monroe
County, Florida, at a regular meeting of the Board held on the 19th day of June, 2013.
Mayor George Neugent
Mayor Pro Tern Heather Caruthers
Commissioner Danny L. Kolhage
Commissioner David Rice
Yes
Yes
Yes
Yes
Commissioner Sylvia J. Murphy Yes
BOARD OF COUNTY COMMISSIONERS
OF MONROE COUNTY, FLORIDA
By: le- h d-44-5 o
Mayor George Neugent
MONROE COUNTY ATTORNEY
APPROVED APIF M:
' CYN fTHIA L. HALL
ASSISTANT POUNTY ATTORNEY
Date 5. a/ / - ri f - .