82-16 vRESOLUTION 82-1b
A RESOLUTION ADOPTING AND APPROVING THE TAX ASSESS-
MENT ROLL FOR THE YEAR BEGINNING JANUARY 1, 1982,
AND ENDING DECEMBER 31, 1982, DETERMINING AND FIX-
ING THE RATE OF TAXATION AND MAKING THE ANNUAL TAX
.LEVY FOR THE CITY OF ATLANTIC BEACH FOR THE CAIENDAR
.YEAR 1982 TO PROVIDE FUNDS FOR THE FISCAL YEAR BEGIN-
NING OCTOBER 1, 1982, AND ENDING SEPTEMBER 30, 1983,
AND PR(7VIDING A SPECIAL LEVY FOR DEBT SERVICE AND
AUTHORIZING AND DIRECTING THE COLLECTION THEREOF.
WHEREAS,. the Property Appraiser of Duval County has prepared the tax
assessment roll of all taxable real and tangible personal property within the
corporate limits of the City of Atlantic Beach, Florida, as taken from the Duval
County 1982 Tax Roll, for the tax year beginning January 1, 1982, and ending
December 31, 1982; and
WHEREAS, the City Commission intends to adopt a budget of the financial
needs of each department and agency of the city for the fiscal year beginning
October 1, 1982, and ending September 30, 1983.
NOW, THEREFORE, BE IT RESOLVED BY THE CITY COMMISSION OF THE CITY OF
ATLANTIC BEACH, FLORIDA:
SECTION 1. That the tax assessment roll for the tax year beginning
January 1, 1982., and ending December 31, 1982, as adopted from the Duval County
1982 Tax Roll, be and the same is hereby adopted and approved, and the said roll
showing a tatal gross taxable value for the entire City :for Real Property and
Personal Property aggregating the sum of $104,371,909 shall be and the same is
hereby declared to be and become. the Tax Assessment Roll for the City of Atlantic
Beach, Florida, .for the tax year beginning January 1, 1982, and ending December
31, 1982.
SECTION 2. That the Budget of Expenditures for the fiscal year begin-
ning October 1, 1982, and ending September 30, 1983, as set forth in that cer-
tain Ordinance No. 20-82-37, entitled "AN ORDINANCE ADOPTING AN OPERATING BUDGET
FOR THE CITY OF ATLANTIC BEACH, FLORIDA, FOR THE FTSCAL PERIOD BEGINNING
OCTOBER 1, 1982, AND ENDING SEPTEMBER 30, 1983" to be considered and adopted by
the City Commission at its meeting on September 17, 1982, be and the same is
hereby acknowledged, and for the purpose of financing and defraying the expenses
of the several departments and agencies and discharging the indebtedness of the
City as provided for in said proposed budget, it is hereby ascertained, determined
and declared that ad valorem taxes shall be levied, assessed, and collected as
hereinafter provided.
SECTION 3. That upon each dollar of real and tangible personal
property as assessed upon the Tax Assessment .Roll as adopted in Section 1. of
this resolution, and not entitled to exemption from taxation under the laws
of the State of Florida, there is hereby levied a tax of 2..3645 mills for the
tax year beginning January 1, 1982, and ending December 31, 1982, far the pur-
pose of providing such portion of the funds to be appropriated for the opera-
tion of the several departments and agencies of the City for the fiscal year
beginning October 1, 1982, and ending September 30,.1983, as are to be
derived from the ad valorem taxes.
SECTION 4. That upon each dollar of real and. tangible personal property
as assessed upon the Tax Assessment Rotl as adopted in Section 1. of this
resolution, and not entitled to exemption from taxation .under the laws of the
State of Florida, there is hereby. levied a tax of .5869 mills for the tax
year beginning January I, 1982, and ending December 31, 198:2, for the purpose of
providing funds for debt service payment on general obligation bonds during the
fiscal dear beginning.. October 1, 1982, and ending September 30, 1983.
SECTION 5. That the amount and rate of taxation for the City of
Atlantic Beach for the. purposes and governmental functions set forth in Section
3 and 4 hereof, are hereby determined and the annual tax levy for the calendar
year beginning January 1, 1982, and ending December 31, 1982, to provide funds
for the fiscal year beginning October 1, 1982, and ending September 30, 1983,
aggregating 2.9514 mills upon all property not entitled to .exemption from taxa-
Lion by the Laws of the State of Florida, said operating millage of 2.3645,
representing. a forty-eight percent (48%) decrease in property taxes, is hereby
made as provided in the foregoing .sections.
SECTION 6. .When .the Property Appraiser notifies the City of the aggre-
gate change in the assessment roll prior to extension of the rolls, the City
Manager is authorized to adjust the adopted millage rates if the taxable. value
included on the tax roll as adopted by Section 1. is at variance from the taxable
value shown on the. roll to be extended. The adjustment shall be such that the
taxes computed by applying the adopted rate against the certified taxable value
are equal to the taxes computed by applying the adjusted adopted. rate to the
taxable value on the roll to be extended.
SECT ION 8. That the Tax Collector be and he is hereby authorized.
and directed to collect out of the property listed .upon the Tax Assessment
Roll herein adopted, and from each of the persons, firms, and/or corporations
named to said annual Tax Assessment Roll, the taxes and money set down in such
annual Tax Roll opposite each name or lot, parcel or tract of land therein
described in accordance with the assessment and levy herein. adopted and imposed,
and in case the taxes so imposed are not paid at the time prescribed by law,. the said
Tax Collector is hereby commanded to have the. collection thereof enforced in the
manner provided by law, and the said Tax Collector shall account for all
sums of money .collected by him as the Tax Collector of the City of Atlantic Beach
at the time and in the manner as shall. be required by him by ordinance.
SECTI(JN 9. The invalidity of any section or provisions of this
resolution shall not invalidate. any other section or provision thereof.
SECTION 10. This resolution shall take effect immediately.
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Passed by the City Commission September 17, 1982
ATTEST:
(SEAL) ~ , ~~' ~~1~.Cs-
Adelaide R. Tucker
City Clerk