6/9/1976 - Laserfiche WebLink

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Honorable Homer C. Fletcher , Page Two Supreme Court affirmed the lower court order which read in pertinent parts . . [Tlhe Court is of the opinion that the Tax Collector's commission for.taxes collected by him 1936, but Which commissions + in the year • were not actually received by said Tax Collector from the various bodies for - which he collected said taxes until ' sometime during 1937, should be charged . against said Tax Collector's income for said than year 1936 rath : 1937. Tax Collector's income for The tax collector's 1936 income was accordingly but �recei-vea.. •charged against the commissions earned that year it would seem reasonable to conclude, in 0 the following year. the absence of specific contrary legislative provision in the .- p resent case, that monies received at a later time after "earned" fiscal period should be ' being during a previous treated according to the law and related facts existent as of the time earned. { Therefore, in my opinion, commissions based on 1973 takes should be considered 1973 income to the property appraiser's office. Question Two Section 218.36 (2) , F. 5. , was enact ed in 52, Clive `�4.-� 349, Lasts of Florida 1973, with an effective date of July,. AGO 073--415 (as to tax assessors) -.- 1973.' However, as noted in ch. 73-172, Laws of Florida, expressly' provides for the implementation of ,the new October 1 -September 30 fiscal -year requirement r. insofar as tax assessors are concerned. Section' 17 of that act provides that • 1) For the fiscal year beginning October 1, 1973, and ending September 30, i 1.9714), the..several assessors shall not - be.required to submit a budget by July 1, ,' but rather they shall submit a budget by