HomeMy WebLinkAboutR-93-0713U-93-752
11/4/93
RESOLUTION NO.
93- 713
A RESOLUTION RECOGNIZING THE TAX-EXEMPT
STATUS CLAIMED BY THE ASSOCIATION FOR THE
DEVELOPMENT OF THE EXCEPTIONAL
("ASSOCIATION"), A CHARITABLE ORGANIZATION,
IN SUPPORT OF ITS REQUEST FOR RETURN OF
MONIES TO BE PAID BY IT BECAUSE OF ITS
FAILURE TO FILE APPLICATIONS FOR TAX-EXEMPT
STATUS OF PROPERTY LOCATED WITHIN THE CITY OF
MIAMI; AUTHORIZING THE CITY MANAGER TO
INSTRUCT THE FINANCE DIRECTOR TO REIMBURSE
SAID ASSOCIATION THE AMOUNT OF $7,702.47 UPON
RECEIPT OF PAYMENT BY SAID ASSOCIATION;
CONFIRMING SAID SUM AS THE AMOUNT OF TAX
MONIES TO BE RECEIVED BY THE CITY OF MIAMI
FOR 1988 AND 1989; FURTHER DESIGNATING
PROPERTY TAXES ACCOUNTS IN THE GENERAL FUND
AND GENERAL OBLIGATION DEBT SERVICE FUND FOR
SUCH REIMBURSEMENT.
WHEREAS, the Association for the Development of the
Exceptional ("Association"), a charitable organization, has been
recognized as having a tax-exempt status under provisions of the
Internal Revenue Service and the State of Florida; and
WHEREAS, the City is to receive $7,702.47 from tax monies to
be paid by said organization due to it having failed to perfect
its claim for recognition of such status;
NOW, THEREFORE, BE IT RESOLVED BY THE COMMISSION OF THE CITY
OF MIAMI, FLORIDA:
t'= COMMISSION
MEETING OF
NOV 2 3 1993
Resolution No.
93- 713
Section 1. The recitals and findings contained in the
Preamble to this Resolution are hereby adopted by reference
thereto and incorporated herein as if fully set forth in this
Section.
Section 2. The tax-exempt status recognized under
Federal and Florida law and claimed by the Association for the
i
I� Development of the Exceptional ("Association"), a charitable
J organization, in support of its request for the waiver of monies
owed to the City because of its failure to timely file an
application for tax-exempt status of property located within the
City of Miami, is hereby recognized.
Section 3. The City Manager is hereby authorized to
instruct the Finance Director to reimburse the Association the
amount of $7,702.47, upon receipt of payment by said Association,
from applicable Property Taxes Accounts in the General Fund and
General Obligation Debt Service Fund, said sum being confirmed as
the amount of tax monies to be received by the City of Miami for
1988 and 1989 as a result of noncompliance with the filing
requirement for tax-exempt status by said Association for the
i
Development of the Exceptional.
Section 4. This Resolution shall become effective
immediately upon its adoption.
93- 713
-2-
PASSED AND ADOPTED this 23rd day of November 1993.
STEPMN P. CLERK MAYOR
ATT
MA TY HIRAI
CITY CLERK
BUDGET REVIEW:
MANOHAR S. S
ASSISTANT Cl
FINANCIAL REVIEW:
CAR1160 E. GARCIA, DIRECTOR
FINA CE DEPARTMENT
PREPARED AND APPROVED BY:
i
RAFAEL 0. DIAZ
DEPUTY CITY EY
APPROVED AS TO FORM AND CORRECTNESS:
. QJfttN iJ N S, II
CITY ATTO Y
i
ROD:osk: 959
_3_ 9 3 - 713
CITY OF MIAMI, FLORIDA
INTER -OFFICE MEMORANDUM
(;Am 11
TO : Honorable Mayor and Members DATE : �' '� n ��93 FILE
the City Commission 1
of 4 �' �?
SUBJECT : Agenda Item for City
Commission Meeting
FROM : CParH.Od10 REFERENCES
City Manager
ENCLOSURES:
It is recommended that the attached resolution be adopted
recognizing the tax-exempt status claimed by the Association for
Development of the Exceptional, a charitable organization, in
support of its request for return of monies to be paid by it
because of its failure to file applications for tax-exempt status
of property located within the City of Miami; authorizing and
instructing the Finance Director to reimburse said organization
the amount of $7,702.47, said sum being confirmed as the -amount
to be received by the City as a result of the organization's
noncompliance with the filing requirements; further designating
property taxes accounts in the General Fund and General
Obligation Debt Service Fund for such reimbursement.
The Association for the Development of the Exceptional, a
charitable organization, located at 2801-15 No. Miami Avenue,
failed to file tax -exemptions for years 1988 and 1989 property
taxes, and is therefore obligated to pay taxes to the City of
Miami in the amount of $7,702.47.
The Association for the Development of the Exceptional treats
developmentally disabled adults, and has documented to the City's
Finance Department that as a charitable organization it qualifies
under Chapter 196 of the Florida Statutes to be exempted from
property taxes.
-It is hereby recommended that the City
reimbursement to the Association for the
Exceptional, a charitable organization,
$7,702.47, once paid by such organization,
file tax -exemptions for years 1988 and 198
property taxes.
9
Commission approve
Development of the
in the amount of
for its failure to
for City of Miami
93-- 713