While the Martin County Taxpayers Association attempts to maintain close

scrutiny of local taxes, we also try to be vigilant in regard to

misinformation generated at or perpetuated by all levels of

bureaucracy. The latest we noticed is in the Dec. 15, 2000, letter from

the executive director of the Florida Department of Revenue.

The letter indicates "Taxpayers will save an estimated $522mil per year

as a result of the changes to intangible tax law in the last two

years." Don't be fooled! Taxation is one of several ways government

raises funds. Those funds belong to the taxpayers. The only way

government saves taxpayers' dollars is by cutting cost of government.

If good economic conditions produce greater receipts to the government,

e.g., through increased sales tax collection because of increased sales,

or increased gas or tobacco tax, or law suit settlements, and is able to

pay government costs without the tax it is cutting, it does not mean

that taxpayer money has been saved. It only means we funded government

spending through other means of contribution to the state coffers.

Again, the only way government saves taxpayers' dollars is by cutting

cost of government.

***

Our association has long chastised past county commissions for

micromanaging. Over and over this management practice has been shown

not to be in the taxpayers' best interest. The cost of county staff

labor as well as the tangible and intangible costs to the petitioning

party are excessive for services rendered. At no time has this been

more flagrant than during the 1/16/01 workshop meeting (agenda item 5K)

to discuss the Martin County Golf and Country Club lease.

The golf course is built on land owned by Martin County. Martin County

Golf and Country Club, Inc., a Florida not-for-profit corporation,

leases from Martin County and operates the public golf course. The last

lease was made in July, 1992. This lease terminates on 9/30/01. The

Country Club has exercised an option from the 1992 lease to extend the

lease period to 9/30/06. Martin County, under the eye of the county

commission, retains the ultimate control over the funds and property.

The lease year, obviously, ends September 30. Within sixty (60) days of

the end of the lease year, the Country Club submits an independently

audited year end statement. Martin County will use this to determine if

the Country Club's financial obligations under the terms of the lease

are being met.

The lease needs to be amended. This was known prior to the 9/30/00

lease year end. County staff has discovered potential conflicts in the

lease. The Country Club has requested clarification and modification in

different areas of the lease. The issues involve money. How is it

collected, how is it spent, and what are the costs, if any, to the

taxpayer? To our knowledge there has been no direct meeting of the

parties to discuss their differences.

This brings us to the Board meeting of 12/19/00. The Board directed

staff to work with the Country Club attorney to clarify and amend the

current lease so as to be acceptable to both parties. This was to be

brought to the workshop on 1/16/01. Our association had requested to be

involved in this process. We were not asked to do so. The Country Club

obtained a draft lease and supplemental memorandum on the afternoon of

1/12/01. It was evident from public comment and the lack of staff

response that no attempt had been made to submit a lease acceptable to

both parties. The commissioners proceeded to spend a great deal of time

trying to decide what they wanted in the lease prior to hearing what was

acceptable to the Country Club.

The 1/16/01 agenda had many issues far more important to the taxpayer,

deserving extended discussion. Staff had done their research. The

Country Club had done their's. Let's compare numbers and formulate a

lease which best serves the public. We are all taxpayers. We fear that

this agenda item is one commissioner's pet, and believe that it should

have been pulled for further study. It was not ready according to the

board's request of 12/19/00, and the micromanagement that resulted was

not an efficient use of tax dollars.

On a positive note, we would like to commend the Commission on their

policy of having periodic evening meetings throughout the County, giving

taxpayers the opportunity to interact with their government. We would

also like to commend Commissioner Smith for his forward-thinking North

County planning task force, which recently brought over 30 North County

community leaders together. These participants represent many community

interests including parks, recreation, schools, land planning, health

care, community revitalization and others. Increased citizen

participation and future long-range community planning are needed to

achieve our brightest future.