75-26RESOLUTION N0. 75-26
WHEREAS, the most recent audit report, dated September
3Q, 1975 of the financial position of the City of Atlantic Beach,
Florida, on Page 4 thereof, reflects the amount of $535.OQ of
ad valorem taxes due the City of Atlantic Beach, the. assessments
being over twenty years past due, and
WHEREAS, Chapter 197.236 (Chapter 73-332) Florida
Statutes imposes a twenty year limitation on collection efforts
for .'delinquent taxes outstanding prior to July 1, 1973 and
further imposes a seven (7) year limitation on collection efforts
for delinquent taxes outstanding subsequent to July 1, 197.3,, and
WHEREAS, the necessity of keeping records on the delinquent
taxes over the seven year limitation is an unnecessary burden and
bother subsequent to July 1, 1973 and over twenty years prior
to July 1, 1973.
NOW, THEREFORE, BE IT RESOLVED BY THE CITY COMMISSION OF
ATLANTIC BEACH, FLORIDA, AS FOLLOWSs
1. That the City Clerk is hereby directed to .expunge
all. records. of delinquent texas outstanding for a
period of twenty years prior to July 1, 1973.
2. That. the City Clerk is directed to expunge, purge,
and delete all delinquent tax records when they
attain a maturity of seven (7) years subsequent to
July 1, 19.73..
PASSED BY THE CITY COMMISSION ON aecer~ber S, i 975
ATTEST
Acting City Clerk