A'wAwa oW FL&OMInA

Orri'O oF THvu GOMPTROLLUR

"2^. February 1, 1963 i. S. I





Dunham and Bennett, Attorneys
St. Augustine, Florida

Re: Tax Exemption Status of the National Society
of the Colonial Dames of America in the
State of Florida

Gentlemen:

Your letter of January 30th received.

As you know, the Tax Assessor determines whether
or not the real property in question is entitled to
exemption. His determination is subject to review
by the countyy Commissioners sitting as a Foard of
Equalization. The Comptroller does not have the
authority to make such determination.

The letter of the Attorney General you refer
t(; is an official opinion, No. 062-6 and was ren-
dored at my request as the Tax Assessor had asked
this office for advice.

In the instant case, if the Tax Assessor de-
sires the advice of this office and will write us
a letter and we are uncertain as to the advice to
be given, we will ask the Attorney General for an
official opinion.

Very sincerely yours,
Cy:
Hon. Percy H. Palethorpe, RAY E. GREEN,. COMPTROLLER
Tax Assessor
Hon. R. D. Hill,
Tax Collector Lewis H. Tribble
General Counsel


LHT:hb











PP 3
Jadcke o le Mstrloel Boso.ty
hHmweY :1963

Do e M es p tlt a foutll to i s eamyt afrne ete by PreGerta
S, rr., prjedet ao the Am*isM Assoolti tfor Stateo ad Lootl
Ietarp "A Mesoraol sooiety te..r at beast it mo ibe It seem to
m.. sahetioml l etitattia wiLth wU1l.4ei4 pw his Mtoric
weervattion. to aw Ust td tus fully., 'lstatei eva ratil, met b-
dotlad. I th* it met itaslu thoe mlemst: vto etim, sm h Ms.
tmeoea reseeroh Md sarlfsy resto atmo, soamervstio, met ta ret-oatfte
ator m wstlritsa ead eobleots sialfm is hilaery d a ,tee*
"Wit, these oexmate is tnw I th& it is posoetbl to set W s e.
eals statemsat of the purposes at hiMtaoel society m tivity."
"Pirst, to same collect, ea protewt ovWry poossble mose the
materials ead CbJots, imcludi4a hsetori sites Ml bullas, wiohH wre
deimed significant by mtially recuaed4 wrlter Ls.
"Secaod, to add to am's knowledge at our bmtr ml culture al to
sease te4htaiol scurecy (so tw a that is poseble) thro omd
seteltiftc reseroh mad study.-
"Ilrld, to restore our ntioa's Metore sites ad bwldiag,-to. -
tiher withlk their f dawiiarg so that they wiU be oseemat tham its-.
slel doemnss at our pst."
"oerith, to seek to *iiatef thoes mtrials m objects ia per.
Vetitrby aoptaf m pwatuiasM sod oamsserventae poodaea.
"Am fifth, ad fltaly to tterpret oam Mtarias l aobjects fr It
besfit at the patest- mm."
"It I by the adotia at pwr oses libe11 es, s Ay based as the
Mmst shtalrds md criteria, that we alU ae ose i this m ove mt so
lam abenstd lailwe to do so ass tOat a dai aWtetult ta the ftee at
Slaeasslagly ave respomablity, or respousibilty to the resties
LlliUms *o we sekiag as out It oaur muse our Ulbreelo or historel
aites ml buildig."
Y 1M sta Op Better ek T a vil oem day fulfill the posa s
for i iy was ed Our rllpl aottipttle have b-ea
to polishing our A s al ta o0lcttag 4JeskearliUsm. CearM~tlaticM
to the Jecknboa llU Area CheMer at CMeoo md elso to City COMLOstAi
Cmlate aeltk, both fo reopgnisig the liasrtaso at colettag histore os
objects. *Or Sooety has bee oaleto staoe 1989 med is lwys bqgg
to somept gLfts. Aad em day we daul hae a m ts o a fdh to dleplay

DV. JAraSd Voabe, world fmoUs ateraem ad mthar, tInludiag the maomw
Imtel teL.voume "A Btudy t llstory, wil speak at Jakna ,tllo aiv.
ersity is t1i 8visher Oimm ali, U1100 A.M., Brtday, yebrrWy T. All
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ac aom. Percy R. PaiethoCpe
Tax Assessor
P. o. Bi ,35
St. Augustine,. lorida

HoI. t. D. Hill
TYac Collector
St. Augustine, Vlorida

Mrs. J*. Kenfeth Att*Ood
3214 River side Avenue
Jadukoonvill 5, Fiorida