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F_ Boor 93 pAu 707 Mr. Zorc reminded the Board that he appeared at the October 4, 1994 BCC meeting, at which time the Board decided to explore this matter with Property Appraiser David Nolte. He requested that the Board proceed to file for a declaratory judgment regarding the public's right to view documents filed by non-profit entities to qualify for a tax-exempt status. Mr. Zorc quoted from Florida Statutes and was concerned that the Property Appraiser was not - following the law. He wanted the right to see if the law is being followed. He repeated his offer of $500 towards the cost of filing fees and miscellaneous legal costs. Attorney Jim Wilson, 3625 20th Street, representing Frank L. Zorc, agreed that the issue of public access to these documents is of great public importance. He stated that Mr.-Zorc has been denied the ability to review records filed in' the Property _. Appraiser's office by an entity that claims to be non-profit and filed for tax-exempt status. He opined that the documents are public record and that this- particular entity may represent just the tip of the iceberg. Mr. Wilson felt that the County is in a position to go into Court and ask for a declaratory judgment because the County is the body which receives the tax dollars that would be paid if these exemptions were not granted. The County has an obligation to the taxpayers who pay additional taxes to compensate for these people who do not pay taxes through the exemptions. The County has standing to ask for a broad, sweeping decision by the Court to give the public access to the records on an overall basis. Mr. Wilson asked the Board to address the issue of automatic renewal of exemptions as well. Mr. Nolte advised the Board that even though the statute does not require it, he requires an annual renewal from the wholly - exempt properties. He further advised that two statutes and the Administrative Code clearly state that the information which applicants provide on the returns which enable the Property Appraiser to determine exemptions is exempt from the public records law. There is no case law on this issue because the law is perfectly clear. Commissioner Eggert asked whether the Property Appraiser could provide a list of these non-profit tax-exempt entities to the Board during the budget hearings. Mr. -Nolte responded that- a list of non-profit tax-exempt entities certainly could be provided because that is public record, but the tax returns and other financial information are not public record, and _he is bound by law -to keep this confidential. Commissioner Bird stressed that Mr. Nolte is an elected official who must follow rules. He has determined that -certain MM November 1, 1994 _ M M