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sooK 94 FA,t 959 <br />Commissioner Bird wanted to clarify that a piece of vacant <br />land with a new $100,000 improvement finished June 1st would not be <br />taxable until January 1st. <br />Property Appraiser Nolte confirmed that it would go on the tax <br />roll on January 1st and the first bill, instead of being a 1 year <br />bill, would be a 1k year bill. However, the collection of the tax <br />monies is not speeded up if you make it an ad valorem tax as people <br />have rights to hearings, to talk to the Property Appraiser, to <br />appear before the Value Adjustment Board, and to appeal to Circuit <br />Court. <br />Chairman Macht understood that all the information needed to <br />implement the bill would be furnished by issuance of a C.O., and <br />Property Appraiser Nolte stated that the issuance of the C.O. is <br />not certain in that the County building department does not issue <br />all of the C.O.s and sometimes people have the electricity turned <br />on and move into a place and never call for a C.O. <br />Commissioner Bird wanted to be sure he understood that under <br />the existing system, someone can build an improvement on a piece of <br />vacant land and have it ready for occupancy June 1st, commercial or <br />residential, and get a free ride from June 1st until January 1st <br />when the new value is added to the tax rolls. He understood that <br />under the proposed bill there would be a back charge made for that <br />6 months that they were in operation and demanding services, <br />although it would not be collected any sooner. <br />Property Appraiser Nolte explained that if you move mid -year, <br />the exemption for taxes stays with the property because the tax <br />date is January 1st. If the proposed bill becomes law, the <br />homestead will float and stay with the owner when they move to a <br />new property. There may be some advantage to the Florida resident <br />in being able to take his homestead with him and get that on his <br />new property right away. <br />William Roolage, 11 Vista Gardens Trail, advised that he would <br />like to support, as a taxpayer, the Property Appraiser's views on - <br />this proposed legislation. <br />THE CHAIRMAN CALLED THE QUESTION and the <br />motion carried by a 4-1 vote (Commissioner <br />Bird dissenting). <br />Chairman Macht announced that, as a personal matter, he would <br />personally discuss Property Appraiser Nolte's alternative of fee - <br />in -lieu of taxes with the legislators. <br />APRIL 259 1995 24 <br />