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OCTOBER 8, 1975. A PUBLIC•HEARING WAS HELD ON THIS MATTER AT THE <br />MEETING OF SEPTEMBER 24, 1975, AND CLOSED IN ORDER FOR THE BOARD TO DO <br />MORE RESEARCH. <br />ATTORNEY STEVE HENDERSON APPEARED REPRESENTING MR. HOFMANN, <br />THE DEVELOPER, AND INFORMED THE BOARD THAT HE HAD RESEARCHED THE MATTER <br />OF WHETHER THE MOBILE HOME OWNER HAS AN OPTION AS TO THE MANNER IN WHICH <br />HE IS TAXED. IIE STATED HE HAD CONTACTED ASSISTANT ATTORNEY GENERAL, <br />KEN TUCKER, AND IT WAS "MR. TUCKER'S OPINION THAT ATTORNEY GENERAL OPINION <br />74-150 WAS STILL IN EFFECT AND HAD NOT BEEN MODIFIED BY THE ADOPTION 1)F <br />FLORIDA STATUTE 193.075. IN OTHER WORDS, WHILE A MOBILE HOME OWNER MAY <br />HAVE THE OPTION OF PURCHASING A ""9V" TAG, WHEN THE MOBILE HOME IS ATTACHED <br />TO A PERMANENT FOUNDATION ON LAND OWNED BY THE MOBILE HOME OWNER, IT IS <br />THE ATTORNEY GENERAL'S OPINION THAT THE OWNER AT THAT POINT HAS EXERCISED <br />HIS OPTION TO TREAT THE MOBILE HOME AS REAL PROPERTY, AT THAT POINT, THE <br />MOBILE HOME OWNER IS REQUIRED TO OBTAIN AN "RP" TAG AND THE MOBILE HOME <br />AND LOT IS THEN TAXED AS REAL PROPERTY." <br />ATTORNEY HENDERSON STATED HE HAD DISCUSSED THIS WITH THE PROPERTY <br />APPRAISER, BUT MR. FLETCHER TAKES THE POSITION THAT IF A STRUCTURE CAN BE <br />MOVED FROM ITS FOUNDATIONS WITHOUT DAMAGE TO THE STRUCTURE, HE DOES NOT <br />CONSIDER IT PERMANENTLY AFFIXED, MR, HENDERSON POINTED OUT, HOWEVER, <br />THERE ARE TAX ADVANTAGES JUST BY HAVING THIS PROPERTY BECOME A SUBDIVISION, <br />ATTORNEY HENDERSON NEXT DISCUSSED WHETHER DRI WAS REQUIRED, AND <br />STATED THAT IF A DEVELOPER IS WILLING TO RESTRICT HIS LAND BY DEED RE- <br />STRICTION TO LESS THAN 500 UNITS, IT WILL NOT BE TREATED AS A DRI. <br />COMMISSIONER SCHMUCKER COMMENTED IN REGARD TO MR, FLETCHER'S <br />INTERPRETATION IN REGARD TO THE TAXING OPTION, ALMOST ANY HOUSE IN THE <br />COUNTY COULD BE MOVED AND THIS HAS BEEN DONE MANY TIMES. <br />COMMISSIONER SIEBERT POINTED OUT THAT THE PROPERTY APPRAISER <br />CAN USE THE ATTORNEY GENERAL'S OPINION AS A GUIDELINE, BUT CAN USE HIS <br />OWN DISCRETION IN APPLYING IT, <br />COMMISSIONER MASSEY STATED THAT EVEN IF MORE TAXES ARE PAID IN, <br />THIS IS NOT ALWAYS SUCH A GREAT BENEFIT, AS IT ALSO INCREASES THE TAXES <br />THAT HAVE TO BE PAID TO SUPPORT MORE SERVICES. <br />-25- <br />NOV 51975 <br />