R-51-036
4
¿1 .~
4
3~
RES 0 L UTI 0 N
WHEREAS under the Charter and Qzdinances of the City of
Clermont it is provided that all real and personal property
within the city limits of the City of Cle:mont on Ja~uary 1st
of each calendar year is subject to taxat~on, and sa~d c~ty
has in the past assessed and collected taxes upon personal
property used for business purposes; and,
WHEREAS under Chapter 200.08, Laws of Florida, 1941, and
amendments thereto, household furnishings, wearing apparel
and effects of the person constitute a class of personal property
serving the creature comforts of the owner, that such property
is not held for commercial purposes, that the true value thereof is
uncertain and speculative, that sentimental value is attached
to a great quantity of such property, and tax payers generally
are unable to determine with any degree of reasonable accuracy
the full cash value of such property, and that such is not
a proper basis of the valuation thereof for taxation purppses;
and, that such property consisting of household furnishings,
wearing apparel and effects of the person, actually employed
in the use for which designed and not used for commercial
purposes, are recognized and declared to be property of a
special class and character; and,
WHEREAS, the City of Clermont after diligent study and
research have been unable to complete a tax roll on such property
which would be equitable in the slightest degree; and the
collection of this tax based on the assessment roll made by the
Tax Assessor and tentatively approved by the City Council would
be difficult and unfair to all concerned; now therefore,
BE IT RESOLVED by the City Council of the City of Clermont,
Florida, that the maximum assessment of Household Furnishings,
Personal Property consisting of wearing apparel and personal
effects of the person owned or held by anyone family unit be
~sses~ed at a value of $500.00 for the year 1951-1952, {years
~n wh1ch same would be collected, but covers only the taxing year
of 1951); and, that such family unit. which are bona fide residents
of the City of Clermont, Florida, be allowed a $500.00 exemption
as provided þy law; and, that the City Council shall make a '
special study of ways and means of procuring an equitable assess-
ment of household personal properttéssa9 hereinabove described
for future taxing years.
~ - - ~ - - - - - - - ~
~ - - - - -" ~ - - - - - - ~ - - - -
Passed and Adopted by the City
at a meeting held on September