The Ocala banner. (Ocala, Marion County, Fla.) 1883-194?, 1917-08-17
COUNTY COMMISSIONERS PRO-
CEEDINGS
Ocala, Fla, August 6, 1917.

ers convened with all members pres
ent.
C. w. Code appeared before the
board and made application for pen
sion.
The clerk was instructed to write
M. F. Sanders, Morriston, Fla, con-
corning obstructin gpublic roads.
The matter of repairs at the Jail
was placed in the HANDS of the chair
man with power to act.
The minutes of the July meeting
were ordered amended to show that
Fl. NJ. Hampton appeared before the
board as attorney for Mrs. D. c. Ed
wards in reference to reduction in
assessment of Ocala House property
which request was refused because
the board considered the assessment
in line with other assessments.
Mr.. John Rawle appeared before
the board in reference to reduction in
assessment of Standard Oil Co, which
was refused.
c. M. Hawkins, pauper, being re-
ported dead, his allowance was order
ed discontinued, and warrant for $l2,
allowance for July and 1925 for his
burial expenses was ordered drawn in
favor of the Kings Daughters.
Proposition of repairing public road
on the county line in the vicinity OF
Williston was referred to Comms-
sioner Baskin.
Warrant for S. ordered drawn in
favor of Esther Peterson, Martel, for
relief of Ella Williams, pauper.
Henry Harrison was placed on pau
per list at So for one month.
Mr. Dale of the Dutton Phosphate
Company appeared relative TO assess
ment of lands belonging to said COM
pany in this county. The board re-
quired an opinion of Messrs. Hooker
and Martin as to whether it was
within the jurisdiction of the board
to consider this matter at this meet
ing. which opinion was rendered as
follows:
Ocala, Fla, Aug. Z, 1917.
Board of County Commissioners Of
Marion County, Ocala, Fla:
Gentlemen-In response to your re-
quest we hand you herewith answer
to the question whether at the pres
ent meeting of your board you would
be authorized under the law to lower
an assessment of property where
such assessment was not changed by
the board at its meeting in July.
At the session this morning the
writer was under the impression that
the present meeting was being held
solely for the purpose of hearing
complaints on account of raises in
assessments made by the board of
county commissioners. An examina-
ton of section % of chapter 1896,
acts 1907, now in force. especially the
last sentence of that section, makes
1t plain that the August meeting of
the board of county commissioners is
held for the purpose not only of adj
justing complaints as to changes in
assessments made by the board, but
they may also hear and adjust any
complaints of assessments made by
the assessor. The complaint of the
Dutton Phosphate Company assess
ment is one relating to an assessment
fixed by the assessor, and while the
first part of the section referred to
would indicate that the only time for
complaint of assessment. fixed by the
assessor would be at the July meet
ing of the board, yet the last sentence
reads as follows:
'The board OF county commission
ers shall, meet on the first Monday in
August or September of each year for
the purposes of hearing complaint
from owners or agents of any real
estate or personal property, the val
ne of which shall have been fixed by
the assessor or changed by them, and
for that purpose the board shall sit as
long as it may be necessary"
In case of doubt we believe the
safe RULES to resolve it in favor Of
the tax payer and we would let the
last sentence control in preference to
a contrary intention expressed in the
first part of the section, and hear and
adjust any complaints of assessments
whether fixed by the board or by the
assessor.
HOOKER & MARTIN,
BY E. H. Martin.
Thereupon the assessment on plant
of said company in precinct No. "a.
was reduced from $4,000 to $500.
Mr.. G. S. Scott, chairman of the
school board, appeared before the