HomeMy WebLinkAboutM-80-0188tl-
TO.
FROM
CITY OF MIAMI, FLORIDA
INTER -OFFICE MEMORANDUM
indii
the i
for 1
Comm:
and.'1
as,
be 1,
faci'
�Q
quested use since he; had no, authority, .to,permit such u
he proper,City body.which.should be 'approached to obta
e proposed'use.of`City Hall would be the City Commissi
sion'is`grante_-such poiaer via Charter Section '4, Form
rrinn .9=7 Rlncri[in and General'Powers. of the.Citv,Co
proval
:The
C=
e
f
=� C� :_�
m
w' .
NM
E. M Cl I J 1.) l J r,f
'.� Itr1r►flr'•lble 'tc1VOI' and I1(?Iliht!►•c � 0AI T. February J, 1980
Boa rd o f Coun ty Gouuni s s i one rs .
surrJr_Cr' 1980 Ad Valorem Tak Reform
Ja111QS F.= i edf'ord,
County Commissioner.
Recent 5u11ren1e Court d(':r.isions involving ad valor, ill taxation'on govern-
mental leasehold i n teres ts.•have r6suI ted inuncertainty t'ti threspect to the taxabl e
status of such governmental lc.,ases as those at'the htiami International'Airport.
Add tional ly; Ahe Department of Revenue :has recently hegunv asserting 'the posi tioil
that all -commercial profit -making tenants operating oil government property should
have their leasehold or possessory, interests subject to ad valorem taxation: Thi's
could iile.an that ElreviouSly exempted commerc cil airlines.,itia other: tenants at the .
Miami International Airport could be required to contribute substantial dollars by
1•lay of aci valorxa,l taxation to various other taxing authorities such as the Dade
County School iionrd, ill addition to or, at the expense of the rental payments they
no';. pay to Dade County for, their leased' space.
i•tunici, -illy rm-ltwc1 property which is subject to private leasehold interests
is presently e•:'!c:dt from taxation only to the extent authorized by the Florida
Constitution, ill it is both (r1•med and used for public jlurpose . Wi th the current
frond being 'to:•ta`r,:l taxation of' leasehold interests in municipally and Comity ovined
ul•n •ert_/. Ulern c— i st.s a possi h i l i t.y that municipalities will eventually be taxed on
"1-0:1.ainc ! ill"pro-,ts" ill t:lle pr(,pr,rty which they learn, to private commercial pr'ofit-
mak'iny er!L,2rp1rl i:'s. In other ;ior'ds, taxed on their own lands.
,'.lsn, ;l�;l:il anlhiyui},i� ;and unccrLainti(?s ',LiLh reSl;(!ct to th(� taxabic? status
0f ieaset)r'l1d 'lI';"I`t15t5 aI't' r'f!SUl'it,'d, Lhe►'e o 1_sts lwohkmis and diffiCUltieS hliLh
respect to va'i1111 ioil of t.hoIn loaf ('hold inLerest.s to Illo extent they r-elimill taxable.
Tha(. is,`1111d!r r trcrdiLimiol liw. essory interest m thod of valwation. ;I private
tPtl�)nt: orl yovorlin-111al .property can be required to p,ly marIket rent"without_aily discount
for. taxes, and Ill. LhL'-5a:Iw Lime p,ly taxes to the various taxing units.
Last. :I' the f i►'st: Illn,'I'ments wer o made by the StaLe to tax Ca►'g0 Containers
,it tll(? Sr!.1IJ(irt: ,1 s rin-soll,l l pr'npt!r'ly. Presently, th I I b I i 'y, i5 1.0 td}:<only those
container" 1I}iit.;l '.Jlfllld a coli';id('rA)lr. arlrotlnt of t'inlo ,it: the Port. the purpose
of these contallwr- �i 1l l I�i ' `I ' i L' fin' iiit-orstaLL illd ;int; rilat'iMI'll hipment. •Jhateve thc.
,)U',;►, 1 ce 1 rl Lh ' I''rl I;.},1'1' , ;yl'' pr obllh l y ore tho OIlly 4t.,1 Le `I1t1V I Ilt) a 1114.1 jnl', S(`,1)''OL't 111 . Lh(? South l
;llll(:I1 t.rli:f: i Lht"',;' Cnllt.•Illlt'r'i: 111 On! face (rf tl'yllll) todeVl?l0p'and (�I11,11-ge the Car•tlo i
btlSllle!,s at. otir ' 1p(11't, it 1S my .opinion that thiF, tax is detrimental to, the ecollol!)lc E
devolnplilr'nt: oi' t11t' Stoti? of Florida, and Dade. Colint:y i'll part"i(Allar. For -the fore(ioinq
rc,)si,ns,; 1 ani`r(rTwst.ilrl f.hat t.hr-nlemt,ers of the'I4)ard of-COLInty COMHOSSioriers include
ill the 19L`•i) legislative, package Lim folIOWing item:
i. Li"! i I a inn ,11111 I n',l: i t u L i mill I aiiiendmeiar, exempti iltl from
}liiLl(ill I?acflltand 0!SSO'j' 'St5 ill UI
r,r;';,•'1 lunr'ii .,I l I u',: I J prO1)erty for pub) is Oi'0un(1, 1 ,iT.er and
a I!' "'tI'll II Ior•t.,ltion ;LCill S 111(.IIldill'l if1'111111d lillildIiIIq S!'►';'lCes,
l.r ! "ri:l11 ;lll'llllr IC(:P,. II1-transit cate►'ers, and fUe'iltla,
JI',1 i I1 ;."Ii,iI1C ' i!Il(.t Slilli't)1't jt?1'V 1 i:(.'S
�• la • itl
n
RALPH G. ONGIE
City Clerk
i-A