The Newscaster/Nature Coast News
PAGE 11 - January 16, 2008
Editorial - Opinion - Commentary
Property Tax Reform Legislation
Part Two of a Four Part Series
Yankeetown Mayor's Report
To:
All Levy County Citizens
From: Francis Akins, Levy County Property Appraiser
A Guest Commentary by Mayor Dawn Clary
Date:
January 10, 2008
RE: A four part weekly article to inform you of the 2007 Property Tax Reform Legislation
This week the town received very good news. The Florida Department of Law
(SB4D)/ Constitutional Amendment which will appear on the January 29, 2008 ballot.
Enforcement has DECLINED Harriet Lewis' request to investigate allegations of Sunshine
This will require a 60% vote to pass. If it passes, the effective date will be January 1, 2008.
Law violations against the Town of Yankeetown. Harriet Lewis, an attorney who represents
Tangible Personal Property
Izaak Walton Investors, Sherwood Partners and Mona Sinclair the town's former deputy clerk,
The property tax reform package also provides for an exemption of $25,000 of the
had sent a compliant to the William Cervone, Assistant State Attorney, almost immediately
assessed value of tangible personal property (TPP). The TPP exemption applies to all levies,
prior to the past election held at the end of October. Ms Lewis had taken excerpts from
including school district levies. The constitutional amendment provides that "[b]y general
depositions given for the numerous lawsuits that she has filed against the town and at-
law and subject to conditions specified therein, twenty-five thousand dollars of the assessed
tempted to fashion a case against town officials. The timing of the complaint, within days of
value of property subject to tangible personal property tax shall be exempt from ad valorem
the election, gave the appearance of political motivation. In a letter from State Attorney
taxation." CS for SJR 2D, 3d Eng., p.3, lines 20-23. The amendment, therefore, allows the
William Cervone, who referred the case for review to the FDLE, stated that he did not wish the
legislature to determine the precise scope and application of the exemption.
agencies to become "a pawn in some political squabble".
The implementing statutory language provides for a $25,000 exemption for "[e]ach
The FDLE upon review determined that the allegations did not meet the agency's
tangible personal property return...." SB 4D, 2d Eng., p.20, lines 27-28. The TPP return is
investigative strategy. On November 9th, Ms. Lewis was informed of the FDLE's decision to
considered the exemption application. Id, at p.21, lines 24-26. There are several provisions
not pursue her complaint. Despite the notification of this decision to Ms. Lewis, Izaak Walton
regarding the filing of returns. Those provisions include:
Investors' attorney, the Izaak Walton Lodge displayed a very large sign for some time after the
A "single return must be filed for each site in the county where the owner of tangible
date of notification which read "Welcome FDLE". The sign was also up during the YT Sea
personal property transacts business." Id. At p.20, lines 29-31
Food Festival, well after the date of notification. It is our attorney's position that this matter is
Owners of "freestanding property placed at multiple sites, other that sites where the
now closed. The allegations were splashed across the front page of the Citrus County Chronicle
owner transacts business" must file a single return and include all such property located in
without so much as taking a courtesy statement from the town or any response from the
the county. Id. at line 31; p.21, lines 1-2. Freestanding property placed at multiple sites
individuals involved or their legal team and little time to do so and we are hoping that the
includes "vending and amusement machines, LP/propane tanks, utility and cable company
positive information will get just as much ink..
property, billboards, leased equipment, and similar property that is not customarily located in
Many of the town officials and citizens in the community are still awaiting a ruling on
the offices, stores, or plants, of the owner, but is placed throughout the county." Id. At p.21,
our filing with the federal court requesting a dismissal of the particularly mean spirited law suit
lines 3-8.
filed by Harriet Lewis against 29 individuals in Yankeetown claiming that these individuals
Railroads, private carriers, and other companies assessed by the Department of
had interfered with a contract between Forum Architects (Pete Spittler) and Izaak Walton
Revenue under section 193.085, Florida Statutes (2007), are allowed one $25,000 exemption for
Investors (Pete Spittler, Jim Sherwood and others which are very low profile individuals).
each county to which the value of their property is allocated. Id. At lines 9-12
This law suit is in federal court because it claimed to involve companies from different states
Any taxpayer claiming more exemptions than allowed is subject to the taxes ex-
which would be Forum Architects based in Cleveland and IWI which is based in Florida. Their
empted as a result of wrongfully claiming the additional exemptions plus 15 percent interest
position was that Forum Architects (Pete Spittler) had been hired to work up the project for
and a penalty of 50 percent of the taxes exempted. Id. At p.22, lines 5-9.
IWI (Pete Spittler) which was basically the water front development and that the 29 individu-
The exemption "does not apply to a mobile home that is presumed to be tangible
als had somehow disrupted or delayed the project, mainly by expressing an opposing opinion
personal property pursuant to s.193.075(2)." Id. At lines 10-12
and some individuals have had no involvement at all. However, since IWI's project submis-
There also are several provisions relating to the wavier of the annual requirement of
sion did not meet zoning and the project was rejected, nothing really could have altered the
filing a TPP return. Essentially, all taxpayers owning TPP in the county that is valued less than
outcome as it was not a viable project anyway. Good Night and Good Luck, Dawn Marie Clary,
or equal to $25,000 are not required to make an annual application once an initial return of TPP
Mayor of Yankeetown
valued less than or equal to $25,000 is filed. Id. at lines 13-26. For example:
Tax year 2008 - all taxpayers owning TPP in county file a return.
email your news to: newscast@atlantic.net
Tax year 2009 no return is required for all taxpayers filing returns in 2008 with a
value of less than or equal to $25,000 of value provided that they continue to have a value of
less than or equal to $25,000 in 2009. If the value exceeds $25,000, however, a return must be
filed. Any taxpayer that improperly fails to file a return in a subsequent year is subject to the
El Ranchito
25% penalty contained in section 193.072(1)(a), Florida Statutes (2007). Id. at lines 29-31; p.22,
lines 1-4.
Mexican Restaurant
TANGIBLE PERSONALPROPERTYONLY
If Exempt amount is $25,000 and assessed value is $25, 000 or less then taxes $0.00
Now Open In Crystal River
If 2008 Value & Millage Rate are the same as 2007
Bronson
$465
Maximum Savings
Chiefland
$504
Maximum Savings
Lunch and Dinner Served
Dine-In or Take-Out
Cedar Key
$480
Maximum Savings
The Best Mexican Cuisine
Cedar Key Spec W&S
$402
Maximum Savings
445 NE 1st Terrace, CRYSTAL RIVER
Fanning Springs
$435
Maximum Savings
Crystal Terrace Shopping Center Across from Big Lots,
Yes! We have
Inglis
$502
Maximum Savings
behind Circle K, WEST side of Hwy. 19
Beer & Wine
Otter Creek
$453
Maximum Savings
SATURDAY
FRIDAY
MONDAY - THURSDAY
Williston
$527
Maximum Savings
Lunch 11am-2pm Open All Day
Lunch 11am-2pm
Yankeetown
$422
Maximum Savings
Dinner 5-10pm 12noon - 10pm
Dinner 5-9pm
Rainbow Lakes
$416
Maximum Savings
SW Florida WMD
$389
Maximum Savings
OPEN SUNDAYS:
(352) 795-5251
Suwannee River WMD
$385
Maximum Savings
12:00 N - 9:00 P M.
.
See Part Three on Page 12
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