HomeMy WebLinkAboutR-92-0159_ J-92-189
3/2/92
RESOLUTION NO. 9 3
A RESOLUTION RECOGNIZING THE TAX-EXEMPT
STATUS CLAIMED BY ST. PHILOMENA CATHOLIC
CHURCH, IN SUPPORT OF ITS REQUEST FOR A
RETURN OF TAX 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 $3,208.14, SAID
SUM BEING CONFIRMED AS THE AMOUNT TO BE
RECEIVED BY THE CITY AS A RESULT OF THE
ORGANIZATIONS NONCOMPLIANCE WITH THE FILING
REQUIREMENT; FURTHER DESIGNATING PROPERTY TAX
ACCOUNTS IN THE GENERAL FUND AND GENERAL
OBLIGATION DEBT SERVICE FUND FOR SUCH
PAYMENT.
WHEREAS, St. Philomena Catholic Church 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 $3,208.14 from tax monies to
be paid by said organization due to its failure to perfect its
claim for recognition of such status;
NOW, THEREFORE, BE IT RESOLVED BY THE COMMISSION OF THE CITY
OF MIAMI, FLORIDA:
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 St. Philomena Catholic
CITY COMMISSION
MEETING OF
MAR1 2 1992
Resolution No,
Church in support of its request for the waiver of tax monies
owed to the City because of its failure to file an application
for tax-exempt status of property located in the City of Miami,
is hereby recognized and the Finance Director is hereby
authorized and instructed to reimburse said organization the
amount of $3,208.14, from applicable Property Taxes Accounts in
the General Fund and General Obligation Debt Service Funds, said
sum being confirmed as the amount to be received by the City as a
result of noncompliance with the filing requirement of applying
for a tax-exempt status by St. Philomena Catholic Church.
Section 3. This Resolution shall become effective
immediately upon its adoption.
PASSED AND ADOPTED this 12th day of M ch 1992.
ATTESAIRAI
MATTY
CITY CLERK
FINANCIAL REVIEW:
CARLOS(,E. GARCIA, DIRECTOR
DEPARTMENT OF FINANCE
REVIEWED AND APPROVED BY:
RAFAEL O. DI1AZ
DEPUTY CITY ATTORN
ROD:esk:M2842
-2-
XAVIPt9 L SUARE , MAYOR
APPROVED AS TO FORM AND
CORRECTNESS:
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FMA �� •v�
92-- 159
CITY OK t1iAW FLONDACA = 12.,,
INTER-OFFICE MEMORANDUM
TO Honorable Mayor and Members DATE F E S 1992 FILE
of City Commission
SUBJECT
Agenda Item for City
Commission Meeting
GROM Cesar H. Odio REFERENCES
City Manager ENCLOSURES
It is recommended that the attached resolution be approved
recognizing the tax-exempt status claimed by St. Philomena
Catholic Church in support of its request for a contribution in
the amount of $3,208.14, said sum being confirmed as the amount
to be received by the City as a result of the organization's
noncompliance with the filing requirement for tax-exempt status
of property located within the City of Miami; further designating
property tax accounts in the General Fund and General Obligation
Debt Service Fund for such payment.
St. Philomena Catholic Church, located at 4801 West Flagler
Street qualifies as a religious organization under Chapter 196 of
the Florida Statutes to be exempted from property taxes. This
church failed to file a tax -exemption for the 1991 property
taxes, and is therefore obligated to pay taxes to the City of
Miami in the amount of $3,208.14.
It is hereby recommended that the City Commission approve a
contribution to St. Philomena Catholic Church, in the amount of
$3,208.14, for its failure to file a 1991 tax -exemption for City
of Miami property taxes.
92-- 159
Ch11-/