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OFFICE OF THE PRESIDENT
a 5 Cordova Street
86e RNeHRS9- AN9sNi9 'r "-Kttel SieEP -
ST. AUGUSTINE, FLORIDA 32084
TELEPHONE (AREA 904) 824-3896
March 16, 1976
Mr. Overton G. Ganong, Acting Director
Historic St. Augustine Preservaiton Board
Post Office Box 1987
St. Augustine, Florida 32084
Dear Dr. Ganong:
Your letter of March 12, 1976, in which you ask our assistance
in paying the County and City Ad Valorem taxes on the Joaneda
House has been given careful consideration.
At least at the present time, you apparently have a problem of
sorts. However, even if we could comply with your request, we
also would be involved with a problem we prefer to avoid.
Our organization, as well as the Flagler Foundation, Inc. from
which we obtain the vast majority of contributions to support
our operation, are both tax exempt under Federal law. The IRS
keeps a close eye on our activities and as a result we not only
request funds, but they are granted on a designated use basis
from Flagler Foundation, Inc. This precludes either requesting
or being granted monies for a contingency fund.
It might be well to perhaps briefly mention the land transaction
relating to the Joaneda House. We purchased the property (for-
merly Montgomery Sisters House) from an estate and with an
additional payment of $15,000.00 traded the Towers family even
for their lot on St. George Street (Trebil lot). The deal was
figured at $45,000.00 which gave the Towers a sizable profit on
the Trebil lot, but perhaps a loss in accepting the Montgomery
property. Originally we had stipulated that the Towers would
use the $15,000.00 for restoring the house plus their paying any
additional amount required. Due to certain complications, we
released the Towers from the stipulation as to the restoration
of the house.
Mr. Overton G. Ganong
March 16, 1976
Page Two
It was after this that Mrs. Towers started the negotiations
with the Historic St. Augustine Preservation Board, which I
am not acquainted with. I do not know if the $15,000.00 in
cash was involved or not. Although we had no further obliga-
tions as to the deal, Mrs. Towers was given free use of a
just completed apartment in our Villalonga House until such
time as the Joaneda House is completed. Therefore the situ-
ation still involves a rather sizable cost to us.
Regardless of the local ruling, I am of the opinion the
Historic St. Augustine Preservation Board has a definite out
since you are prohibited from paying County and City taxes,
and I doubt seriously if anyone would try to foreclose on you
for non-payment of taxes. I would also doubt if a life estate
provided by a state agency would figure into the situation.
At least at this point, being delinquent in taxes poses no
real serious problem except for interest penalties. There-
fore, I would suggest you hold the matter open until you
receive an opinion from the Attorney General.
As a last resort, should the situation develop into a dire
emergency, we perhaps could arrange to provide the necessary
funds.
Sincerely
W. F. Rolleston
President
WFR/jn
MAR 17 1976
HISTOi-iC .* UGC;USTINE
PRESE. 2:.: BOARD
DEPART. ..;J U-" STATE
February 10, 1976
The Honorable A.H. "Gus" Craig
House Office Building
Room 316
Tallahassee, Florida 32304
Dear Sir:
You will see from the enclosed letter that the Historic
St. Augustine Preservation Board has requested the opinion of
the Attorney General concerning taxes on a piece of property
donated to the Board by Mrs. Elizabeth Towers. We would
greatly appreciate your requesting on our behalf a prompt de-
cision on this matter.
Thank you for your attention.
Yours truly,
Overton G. Ganong
Acting Director.
OGG:jh
Enclosure
Department of State
Bruce A. Smathers
Secretary of State
State of Florida
Division of Cul1ural Affairs
Hmstoic St. AuZ Preervatlon awrd-Joho W. Grin, Direetor
Post Office Box 19, St. Augustine, Ploda 3264 (904) 824-3356
Florida Historic Preservation Boards: St. Augustine Pensacola Tallahassee Key West
Historic
February 10, 1976
The Honorable Robert L. Shevin
The Attorney General
The Capitol
Tallahassee, Florida 32304
SDear Sir:
Upon the advice of Mr. Willard Howatt, St. Johns County Attorney, I am
requesting your assistance in a matter of some concern to the Historic
St. Augustine Preservation Board.
On January 10, 1975, Mrs. Elizabeth Towers of Jacksonville deeded to
the Preservation Board, a state agency, lot 7 of block 15 in the city
of St. Augustine (certified copy of deed enclosed). The Board has
since turned the property over to the Trustees of the Internal Improve-
ment Fund. At this time the house on that lot is being restored by
means of a historic preservation grant from the National Park Service.
In spite of the fact that Mrs. Towers was the owner of record on
January 1, 1975, and in spite of the fact that state property is exempt
from taxes, the Board received the 1975 tax bill. The bill was sent to
Mrs. Towers, who declined to pay, arguing that since she had donated
the property free of charge she should not be liable for the taxes.
Agreeing with Mrs. Towers, but unable to pay the bill, the Board asked
the County Attorney if the taxes could be prorated to January 10, 1975,
and the balance canceled. His first reply was affirmative, but when he
discovered that Mrs. Towers had reserved a life estate in the property,
he reversed himself and held the property subject to ad valorem taxes.
(See enclosed, Howatt to Ganong, February .9, 1976.)
The Board would appreciate your opinion as to whether or not the taxes
can be prorated and the balance canceled.
Thank you for your time and attention.
Yours truly,
Overton G. Ganong
Acting Director
OGG:jh
k. Enclosures
Department of State Division of Cultural Affairs
Bruce A. Smathers Historic St. Augustine Preservation Board-John W. Griff, Director
Secret of St ate Post Office Box 1987, St. Augustine, Florida 32084 (904) 124.3356
SecretaryFlorida Historic Preservation Boards: St. Augustine Pensacola Tallahasee Key West
State of Florida
Historic
February 2, 1976
Mr. Willard Howatt, Esq., County Attorney
Post Office Box 189
St. Augustine, Florida 32084
Dear Mr. Howatt:
Upon the advice of Mrs. Winifred S. Hill, St. Johns County Tax Collector,
I am requesting your assistance in a matter of some concern to the
Historic St. Augustine Preservation Board.
On January 10, 1975, Mrs. Elizabeth Towers of Jacksonville deeded to the
Preservation Board, a state agency, lot 7 of block 15 in the city of
St. Augustine. This deed is recorded in OR 269/688. The Board has since
turned the property over to the Trustees of :the Internal Improvement Fund.
At this time the house on that lot is being restored by means of a his-
toric preservation grant from the National Park Service.
In spite of the fact that Mrs. Towers was
1975, and in spite of the fact that state
the Board received the 1975 tax bill (see
bill was sent to Mrs. Towers, who refused
had donated the property to the Board free
liable for the taxes. Already this matter
barrassment, since it is unable to pay but
that she should not be liable for the full
the owner of record on January 1,
property is exempt from taxes,
parcel-account 197730). The
to pay, arguing that since she
of charge she should not be
is causing the Board some em-
does agree with Mrs. Towers
* amount.
In light of these circumstances, could the Board have the taxes prorated
to January 10, 1975, an amount I am certain Mrs. Towers would be willing
to pay, and have the balance of the year's taxes canceled?
The Board appreciates your consideration of this matter.
Sincerely yours,
Overton G. Ganong
Acting Director
OGG:jh
Department of State
Bruce A. Smathers
Secretary of State
State of Florida
Division of Cultural Affairs
Historic St. Augustine Preservation Board-John W. Griffin, Director
Post Office Box 1987, St. Augustine, Florida 32084 (904) $24-3356
Florida Historic Preservation Boards: St. Augustine Pensacola Tallahassee Key West
LAW OFFICES
HOWATT AND BENNETT
115 CORDOVA STREET
WILLARD NOWATT ST. AUGUSTINE. FLORIDA POst OFFICE BOX lu9
CHARLES R. BENNETT 32084 AREA CODE 904 829-5603
February 6, 1976
Mr. Overton G. Ganong, Acting Director
St. Augustine Preservation Board
P.O. Box 1987
St. Augustine, Florida
Re: Lot 7, Block 15, City of St. Augustine
Donated January 10, 1975, by Mrs.
Elizabeth Towers to the St. Augustine
Preservation Board
Dear Mr. Ganong:
Section 1 of Chapter 75-103, Laws of Florida, being an amendment
to Section 196.295, Florida Statutes, provides as follows:
"In the event fee title to property shall be acquired
*(between January 1 and November 1 of any year) by a governmental
unit exempt under this chapter by any means except condemnation
or shall be acquired by any means except condemnation for use
exclusively for federal, state, county or municipal purposes,
the taxpayer shall be required to place in escrow with the county
tax collector an amount equal to the current taxes prorated
to the date of transfer of title based upon the current assess-
ment and millage rates on the land involved. This fund shall be
used to pay any ad valorem taxes due, and the remainder of taxes
which would otherwise have been due for that current year shall
stand cancelled."
Therefore, it is my opinion that if Mrs. Towers, or someone else,
will put up the prorated taxes for the first ten days of January
with our Tax Collector, she would then be in a position to apply
this to the tax and cancel the balance. This amendment became
effective October 1, 1975.
Cordially,
Willard Howatt
County Attorney
WH:bh 1^ E 0 E E
cc: Mr. Harold M. Wayne, Property Appraiser
Miss Winifred S. Hill, Tax Collector FEB 9 19I5
Clerk of the Circuit Court
HISTORIC ST. A ;TINE
PRESERVATIOt ARD
DEPARTMENT CxO -T ATE
LAW OFFICES
HOWATT AND BENNETT
115 CORDOVA STREET
ST. AUGUSTINE, FLORIDA 32084
WILLARD HOWATT POST OFFICE BOX 189
CHARLES R. BENNETT AREA CODE 904 829-S603
February 9, 1976
Mr. Overton G. Ganong, Acting Director
St. Augustine Preservation Board
P.O. Box 1987
St. Augustine, Florida
Re: Lot 7, Block 15, City of St. Augustine
Donated January 10, 1975, by Mrs.
Elizabeth Towers to the St. Augustine
Preservation Board
Dear Mr. Ganong:
Since my letter of February 6th, in re above, it has come
to my attention that the deed from Mrs. Towers to the
Preservation Board did not vest fee title, as she reserved
a life estate and other reservations. Therefore, I am of
the opinion that the property is subject to city and county
ad valorem taxes.
It may be that you would desire to write the Attorney General
of Florida for his opinion, but be sure to furnish him
with a certified copy of the deed.
Very truly yours,
Willard Howatt
County Attorney
WH:bh
cc: Mr. Harold M. Wayne, Property Appraiser
Miss Winifred S. Hill, Tax Collector
Office of Clerk of the Circuit Court
FEB 10 1975
'.lI- Sl 0. (ATE-
!pIR6ESlRV/", No 70;'A ,,RD:
Historic
February 10, 1976
Mr. Jack E. Cowart, Jr.
Suite 119 Florida Title Building
110 West Forsyth Street
Jacksonville, Florida 32202
Dear Mr. Cowart:
I have contacted the St. Johns County Attorney about the 1975
taxes on the Joaneda house, lot 7 block 15 in St. Augustine, which
Mrs. Towers deeded to the Board on January 10, 1975. As you will
see from the enclosed copies of correspondence, the County Attorney
maintains that the property is still subject to taxes because of
the life estate and other reservations Mrs. Towers still holds in
it.
As suggested by Mr. Howatt, I am referring the matter to the
Attorney General of Florida for; his opinion.
Yours truly,
Overton G. Ganong
Acting Director
OGG:jh
Enclosures
I -.
Department of State
Bruce A. Smathers
Secretary of State
State of Florida
Division of Cai4ral Affairs
uetuic. 9S. Augusbe Prsrvation B3ard-rJoliq W. 0iISBDirector
Pot Office Box 1987, St. Augustine, Florida 32084 (904) 824-3356
Florida Historic Preservation Boards: St. Augustine Penacola Talahmssee Key West
CLERK CIP0IT COURT. -
RECEIVED from _' -
S. COUNTY, FLORID/
. /^ / -^
4b625b3J A
_/Z, 19JS
Recording
Sur Tox
Doc. Stamps
Copies
Civil
Uniform Sup
Alimony
Reg. of Cour
Fine & Forfe
Cash Bond
Probate
Deposit Acct
Other
Other
TOTAL
,Instruments
$ _
CASES
p. $
$_________ __----------------------------------------__________
t $
t $_____- ---____------------------------------------------___
iture $
Other
$O -L
Oliver Lawton Clerk
Approved by FRED 0. DICKINSON, JR., Comptroller
k% A L,
FOR YOUR CONVENIENCE KEEP THIS RECORD OF YOUR
CHECK. WE CANNOT GIVE INFORMATION- SAOR C, '
RECORDS UNLESS THIS RECEIPT 18 SUBSMITTE!v
n -
S. A,- t t
D D
TOWERS, COWART, BOLLING & WATERS
ATTORNEYS AT LAW
SUITE 119 FLORIDA TITLE BUILDING
110 WEST FORSYTH STREET
JACKSONVILLE, FLORIDA 32202
(904) 354-8356
JACK E. COWART, JR. WM. B. TOWERS (1926 1972)
DONALD M. BOLLING
REESE A. WATERS, JR. January 19, 1976
Mr. Patrick J. Chuhran
Business Manager
St. Augustine Preservation Board
Post Office Box 1987
St. Augustine, Florida 32084
Re: Property on Treasury Street in
St. Augustine, Florida
Lot 7, Block 15, City of St. Augus-
tine, Florida
Property donated to Historic St.
Augustine Preservation Board of
Trustees by Elizabeth M. Towers
Dear Mr. Chuhran:
I am writing In response to your letter of November 20, 1975,
in which you advise that the property was on the St. Johns County Tax
Roll for the year, 1975. You forwarded me the tax bill and requested
that the taxes be paid by the Immediate preceding owner. The matter
has been discussed with Mrs. Towers and some of her advisers.
As you know, the property was donated at no charge. I am sure
you also are aware of the value of this property. Under these circum-
stances, it is felt that the Immediate prior owner should not be respon-
sible for the tax bill.
I am returning the original tax bill to you.
Very truly yours,
JACK E. COWART, JR.
Enclosure
Copy to: Mrs. Elizabeth M. Towers
JECJr/kch
DR. NO. 504
REVISED 12/1/71
RETURN/APPLICATION NUMBER
AD VALOREM TAX EXEMPTION APPLICATION
AND RETURN
THIS FORM IS REQUIRED UNDER F.S. CHAPT. 196.193(2) AND PROVIDED BY THE FLA. DEPT. OF REVENUE.
For use of organizations applying for exempt status under Chapter 196, Florida Statutes which are organized and operated for one or more of
the following purposess: (Check one or more)
[I Religious 0 Literary E Charitable 0 Scientific E3 Hospitals, Nursing Homes, Homes for Special Services, Homes for Aged
0 (Other)
1 A I GENERAL INFORMATION
1. Full Name of Organization. County Where Property is Located
2. Complete Address
3. Address of Property if Different From 2
4. List All Owners of the Property and Their Proportionate Interest
5. Legal Description (Assessor's R.E., Parcel No. etc. may be substituted)
6a. Is the Organization Incorporated 6b. If not incorporated, what is form of organization?
l Yes El No
7a. Is any of this property rented or leased? 7b. If yes attach a copy of all active rental and/or lease contracts last year
E0 No C Yes
8. Owner's statement of full value -
Real Property Improvements ...................................... $..--... ---............. ... ...
Real Property Land ............................................ $ -----------...................... ...........
Tangible Personal Property ....................................... $-...............---- .....---......
40 9. What is the property used for?
Attach Extra Sheet if Necessary
0
'1
10. Is any portion of the above described property used for non-exempt purposes? 0 No 0 Yes (If yes attach detailed explanation)
[B I ATTACHMENTS You must attach the following information only if the item has an "x" placed to the left of it.
(A) If incorporated, a copy of your articles of incorporation, or if not incorporated, a copy of your constitution, articles of associa-
tion, declaration of trust or other document setting forth your aims and purposes. (Also, enclose any amendments thereto.)
S(B) A statement indicating the salaries, fees, loans, commissions, gratuities or other compensation of any officer, director, trustee,
member or stockholder of this organization.
(C) A statement indicating the guarantee of any loan to or obligation of any officer, director, trustee, member or stockholder of
<* this organization.
(D) Any contracts between the applicant and any officer, director, trustee, member or stockholder of the applicant pertaining to:
1. Rendition of services 2. Provision of goods or supplies 3. The management of the applicant
4. The construction or renovation of the applicant
(E) A schedule of the following:
1. Salaries for the operation of the applicant 2. Services rendered to the applicant 3. Supplies and materials used by the applicant
*A 4. Reserves for repair, replacement and depreciation of the property of the applicant 5. Mortgage, lien, and encumbrance payments
for the property of the applicant
I(F) A statement indicating the charges made by the applicant for its services.
(G)A statement indicating to what degree the proceeds of the sale, lease, or other disposition of the applicant's property will inure
I to the benefit of the members, directors, or officers of the applicant.
* HOSPITALS. NURSING HOMES, HOMES FOR SPECIAL SERVICES Organizations filing for exemption under any of these categories
AND HOMES FOR THE AGED must include the following information in addition to completing
sections A & B.
* 1. Have you been exempt from payment of income taxes to the United States for income derived from the operation of such home for
twenty years or more as of Jan. 1, 1970? F] Yes [ No
2. Did you possess a valid license granted under Chapt. 395 or 400, Florida Statutes, on January 1 of this year? ["F1 Yes II No
3. Have you qualified under Section 501(c) (3) United States Internal Revenue Code, 1954? E Yes E No
4. Do you provide any of the following? Medical Facilities Yes D No D[ Dining Services 0 Yes O No Nursing Services 0 Yes [1 No
* 5. Do you require your residents to be ambulatory? I7 Yes ED No
HOMES FOR THE AGED In addition to Sections A, B, & C, the following items must be
D completed (see specific instructions II).
1. Number of rooms and apartments in the home
2. Number of rooms and apartments that qualify for exempt status (See Specific Instructions II)
3. % of rooms and apartments that are exempt (2 divided by 1)I I
GENERAL INSTRUCTIONS
S WHO MUST FILE? Any Religious, Literary, Charitable, Scientific organization; Hospitals, Nursing Homes, Homes for Special Services, Homes for
Aged.
WHERE TO FILE? This application/return must be filed with the County Tax Assessor in the respective county where the property is located.
WHEN TO FILE? Application or Return must be filed each year before April 1.
ATTACHMENTS: Every attachment must show the name and address of the organization, the date, an identifiable heading, and that it is an
attachment to Form DR. 504.
D* SPECIFIC INSTRUCTIONS
I
Every organization applying or returning for exemption on this form must complete section A and any items indicated by the County Assessor in
section B. Hospitals, Nursing Homes, Homes for Special Services and Homes for Aged must complete section C in addition to A and those check-
ed in B.
II
Hospitals, Nursing Homes, Homes for Special Services & Homes for the Aged.
In addition to the general requirements specified in A & C and those indicated in B, the following criteria must be met in order for a rental unit
or apartment to qualify as exempt.
Ip The unit must be entirely occupied by one or more of the following classes of persons:
1. Persons that are 62 years old or older and have a gross income of not more than $5,000 per year.
2. Persons that are totally and permanently disabled and have a gross income of not more than $5,000 per year.
3. Couples, one of whom must be sixty-two years old or older, that have a combined gross income of not more than $6,000 per year.
*t 4. Couples, one or both of whom are totally and permanently disabled, that have a combined gross income of not more than $6,000 per year.
I hereby certify all information on this form and any attached
0 statements, schedules, etc., are true and correct to the best of
my knowledge as of January 1 of this year.
Signed
Date
Title
Historic
February 2, 1976
Mr. Willard Howatt, Esq., County Attorney
Post Office Box 189
St. Augustine, Florida 32084
Dear Mr. Howatt:
Upon the advice of Mrs. Winifred S. Hill, St. Johns County Tax Collector,
I am requesting your assistance in a matter of some concern to the
Historic St. Augustine Preservation Board.
On January 10, 1975, Mrs. Elizabeth Towers of Jacksonville deeded to the
Preservation Board, a state agency, lot 7 of block 15 in the city of
St. Augustine. This deed is recorded in OR 269/688. The Board has since
turned the property over to the Trustees of the Internal Improvement Fund.
At this time the house on that lot is being restored by means of a his-
toric preservation grant from the National Park Service.
In spite of the fact that Mrs. Towers was
1975, and in spite of the fact that state
the Board received the 1975 tax bill (see
bill was sent to Mrs. Towers, who refused
had donated the property to the Board free
liable for the taxes. Already this matte!
barrassment, since it is unable to pay but
that she should not be liable for the full
the owner of record on January 1,
property is exempt from taxes,
parcel-account 197730). The
to pay, arguing that since she
of charge she should not be
is causing the Board some em-
does agree with Mrs. Towers
- amount.
In light of these circumstances, could the Board have the taxes prorated
to January 10, 1975, an amount I am certain Mrs. Towers would be willing
to pay, and have the balance of the year's taxes canceled?
The Board appreciates your consideration of this matter.
Sincerely yours,
Overton G. Ganong
Acting Director
OGG:jh
Department of State
Bruce A. Smathers
Secretary of State
State of Florida
Division of Cultural Affairs
Historic St. Augustine Preservation Board-John W. Griffin, Director
Post Office Box 1987, St. Augustine, Florida 32084 (904) 824-3356
Florida Historic Preservation Boards: St. Augustine Pensacola Tallahassee Key West
PLEASE DO NOT TEAR, FOLD, DETACH, RUN
THROUGH DUPLICATING MACHINE, OR WRITE
ON THIS TAX NOTICE-RECEIPT RETURN THIS
COMPLETE FORM WITH REMITTANCE THANKS.
This Tax Notice-Receipt becomes 4 RECEIPT ONLY
when validated by receipting machine showing
transaction number, date and amount paid.
If you have sold all of the property listed hereon
please forward this Notice-Receipt to the new owners.
Please vrify name, address and property description.
If any errors are found on this "Tax Notice-Receipt"
please notify Tax Collector Immediately.
This "TAX NOTICE-RECEIPT" covers taxes as described
herein. Please mail or bring this "TAX NOTICE-RECEIPT"
with your remittance and please DO NOT tear, fold,
detach or write on same.
The law provides the following schedule of discounts:
4% if paid in November of this year,, 3% If paid in
December of this year, 2% if paid in January of next
year, 1% if paid in February of next year.
TAXES are due on November 1 of this year and become
delinquent April 1 of next year at which time the law
Imposes penalties, advertising costs, and collection fees.
Tax Certificates will be sold on or before June 1 of next
year on all properties with unpaid taxes at which time
additional penalties and costs will be added.
For additional information concerning the amount of
Tax, Assessed Value, or Exemption Requirements please
write The County Property Appraiser.
*1
*v *.
NOTICE-RECEIPT OF TAXES
' T JJmN.
THIS NOTICE MUST ACCOMPANY TAX PAYMENT
COUNTY '-AAL. .TA7'
1 7 .
SEC TP RGE PARCEL-ACCOUNT SUB BLOCK LOT AREA GROUP ACREAGE
1F 7 3. -15773 MLL.-E4RC 1
DISTRICTS VALUES I MILLAGE I DISTRICTTAX IFPAIDIN I PAY THISAMOUNT EX
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