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Concerned Citizens of
Franklin County, Inc.
PO Box 990
Eastpoint, Florida32328
(850) 653-5571

Sent: Sunday, April 26, 2015 2:29 PM

Subject: 1399 WEST 3RD STREET CARRABELLE, FL

Rhonda:

After review, we have found substantial discrepancies in the fact set given to Mr. Levy in the matter you proposed for his legal opinion on the subject Massey property. Please refer below to the first paragraph of the letter from Mr. Jon Morris of Levy Law Firm,

RE: Homestead Exemption, dated April 16, 2015

FIRST, as stated above by Mr. Jon Morris:

  • “An individual in Franklin County owns real property and, located thereon, a mobile home, which is being assessed as real property pursuant to section 193.075, Florida Statutes (2014).  The owner applied for and is receiving a homestead tax exemption on the land and the mobile home.”

 

  1. Attachment 1:  Franklin County property appraiser information indicating the real property owner, property location of 1399 West 3rd Street, homestead exemption for single wide mobile home, and building sketch of single wide mobile home.  The real property owner is listed as Audrey H. Massey.  Audrey H. Massey is AKA Audrey Olivia Massey.   The initial “H” is a scrivener’s error. 
  1. Attachment 2:  Franklin County Tax Collector’s Assessment in the name of Audrey H. Massey indicating legal description which is 1399 West 3rd Street and mailing address of P.O. Box 1131, Carrabelle, FL.
  1. Attachment 3:  Franklin County Voter Registration card, in the name of Audrey O. Massey, with same mailing address as above of  P.O. Box 1131, Carrabelle, FL
  1. Attachment 4:  Warranty Deed from Mrs. Audrey H. Messer (grandmother) to Audrey O. Massey, deeding the 1 acre lot located at 1399 West 3rd Street, dated September 10, 1999. 
  1. Attachment 5: “Indenture,” shows the property owner(s), Audrey Olivia Massey and Spence D. Massey, DO, in fact, own the second mobile home as shown on the Indenture dated January 27, 2003.
  1. Attachment 6: “Deed of Trust Release” dated October 18, 2011. Release indicates Audrey Olivia Massey and Spence D. Massey satisfied the mortgage on the second mobile home.      
  • Per the documentation above, Audrey O. Massey does own the first mobile home at 1399 West 3rd Street, and also owns the entire 1 acre property at 1399 West 3rd Street, and has claimed homestead exemption on this first single wide mobile home at least since year 2007 according to the Franklin County Tax Collector’s online records; attachment 2. 

SECOND, as stated above by Mr. Jon Morris:

  • “On a portion of the property, a relative of the property owner resides in another mobile home; however, this second mobile home is not titled to the property owner and is not subject to assessment as real property.”

 

  1. Attachment 6: “Indenture,” shows the property owner(s), Audrey Olivia Massey and Spence D. Massey, DO, in fact, own the second mobile home as shown on the Indenture dated January 27, 2003. 
  1. Attachment 7: “Deed of Trust Release” dated October 18, 2011.  Release indicates Audrey Olivia Massey and Spence D. Massey satisfied the mortgage on the second mobile home
  1. Attachment 4, again:  “Warranty Deed from Mrs. Audrey H. Messer (grandmother) to Audrey O. Massey deeding the 1 acre lot located at 1399 West 3rd Street.  The same owner of the second mobile home, as shown in the Indenture, and is in fact the real property owner, as shown in the Warranty Deed.   
  • Indeed, this second mobile home is titled to Olivia and Spence Massey and is currently located on real property owned by Olivia Massey.
  • The SECOND statement by Mr. Jon Morris in the first paragraph referred to above is incorrect.  Both mobile homes and where they are affixed on the entire 1 acre real property at 1399 West 3rd Street in Carrabelle are owned by one person, Audrey Olivia Massey.  
  • Whether or not a relative resides in one or both of these mobile homes should have no bearing on the qualifications for homestead exemption or purchase of an annual license tax (tag). 
  • Mobile home tags should not be allowed when the owner of the mobile home also owns the real property on which the mobile home is affixed.  (Florida DOR, Taxation of Mobile Homes)
  • As a side note it seems mobile home tags were designed to be used in mobile home parks where the owner of the mobile home does not own the land on which it is affixed, but the owner of the land pays commercial taxes on the land and the mobile home owner pay a tag fee.

Rhonda. Please let me know this week whether you agree or disagree with any portion of this transmittal. I have not raised this issue before, but unequal treatment, especially treatment that favors elected individuals can result in substantial legal exposure for those facilitating illegal or unethical actions. You and I have always worked well together. I realize that you inherited many practices and “courtesies” from the previous PA’s days in office. I must advise you that the CCFC will not stop pursuing these types of issues until we are confident that the law is being consistently followed and that all citizens are being treated equally. In this instant issue, it appears that a serious abuse of the system has taken place and that your office “missed” the double wide through several cycles. How did this happen?

Back taxes must be assessed when fraud is involved. I would have to believe that two elected officials inappropriately allowing the reporting the status of their property in such an inaccurate manner rises to a very high level of culpability. The public trust is at stake here. Please do not treat this issue lightly.

Allan

Attachment 1

 
Owner and Parcel Information
Owner Name  MASSEY AUDREY H  Today's Date  April 24, 2015 
Mailing Address    1399 NW 3RD ST  Parcel Number  17-07S-04W-0000-0290-0000 
   CARRABELLE, FL 32322  Tax District  Carrabelle (District 2) 
Location Address  1399 WEST 3RD STREET  2013 Millage Rates  20.9515 
Property Usage  MOBILE HOM (000200)  Acreage  1 
Section Township Range  17-7S-4W   Homestead  Y  
 
Value Information Legal Information
  2013 Certified Values 2014 Certified Values
Building Value $13,126 $12,832
Extra Feature Value $4,022 $4,022
Land Value $7,500 $5,500
Land Agricultural Value $0 $0
Agricultural (Market) Value $0 $0
Just (Market) Value* $24,648 $22,354
Assessed Value $24,648 $22,354
Exempt Value $24,648 $22,354
Taxable Value $0 $0
Maximum Save Our Homes Portability $0 $0
AGL Amount    

"Just (Market) Value" description - This is the value established by the Property Appraiser for ad valorem purposes. This value does not represent anticipated selling price.

Tax Collector Information  
A PARCEL IN SEC 17-7S-4W 209X209 FT OR 125/94 OR 125/949 165/319 155/496 215/483 225/71

The legal description shown here may be condensed for assessment purposes. Exact description should be obtained from the recorded deed.
Building Information
Type Total Area Heated Area Exterior Wall Roof Cover Interior Wall Flooring
MANUF LGHT   924   924   BELOW AVG   ROLL COMP   PLASTER   SHT VINYL  
Heating Type A/C Type Baths Bedrooms Stories Actual Year Built Effective Year Built
FORCED AIR   NONE   0   0   0   1990   1990  
 
Extra Features Data
Description Number of Items Unit Length x Width x Height Units Effective Year Built  
 STORAGE, UTILITY   1   0 x 0 x 0   1 UT   1982    
 CONCRETE   1   0 x 0 x 0   1 UT   1982    
 SHED MT   1   0 x 0 x 0   1 UT   1982    
 MBL HOME   1   0 x 0 x 0   1 UT   1964    
Land Information
LAND USE NUMBER OF UNITS UNIT TYPE Frontage Depth
 R2 SINGLE FAM MH   1   AC   0   0 
Sale Information
Sale Date Sale Price Instrument Deed Book Deed Page Sale Qualification Vacant or Improved Grantor Grantee  
00-01-1974 $ 30,000 Warranty Deed 125 94 Qualified Vacant      
The Franklin County Property Appraiser's Office makes every effort to produce the most accurate information possible. No warranties, expressed or implied, are provided for the data herein, its use or interpretation. The Senior Exemption Does Not Apply to All Taxing Authorities. Just (Market) Value is established by the Property Appraiser for ad valorem tax purposes. It does not represent anticipated selling price. Working values are subject to change. Website Updated: April 20, 2015

© 2011 by the County of Franklin, FL | Website design by qpublic.net

Attachment 2:

 

Print Bill

 
NOTICE OF AD VALOREM TAXES & NON-AD VALOREM ASSESSMENTS
BILL # R 452400 2013
REAL ESTATE TAX/NOTICE RECEIPT FOR FRANKLIN COUNTY PROPERTY # R 17-07S-04W-0000-0290-0000

AD VALOREM TAXES
TAXING AUTHORITY MILLAGE RATE TAX AMOUNT
TOTAL AD-VALOREM:   $0.00
NON-AD VALOREM ASSESSMENTS
TAXING AUTHORITY   TAX AMOUNT
TOTAL NON-AD VALOREM:   $0.00
   
 
COMBINED TAXES & ASMTS: $0.00
DISCOUNT: $0.00
UNPAID BALANCE: $0.00


Exemptions:
HX-25000

Property Address:
1399 WEST 3RD STREET


MASSEY AUDREY H
PO BOX 1131
CARRABELLE, FL 32322


1.000 ACRES
A PARCEL IN SEC 17-7S-4W
209X209 FT OR 125/94
OR 125/949 165/319 155/496


FAIR MKT VALUE $24,648.00 DIST 2
ASSESS $24,648.00 EXEMPT VALUE $24,648.00
TAXABLE VALUE $0.00    
       
 

Delinquent Tax History

Year Roll Bill # Outstanding Tax Accrued Penalties Total Due Reference
2012 S 417800 $50.00 $31.00 $81.00 MASSEY AUDREY H
2011 S 418400 $50.00 $37.50 $87.50 MASSEY AUDREY H
2010 S 418700 $50.00 $43.50 $93.50 MASSEY AUDREY H
2009 S 419700 $50.00 $49.00 $99.00 MASSEY AUDREY H
2008 S 184000 $42.00 $49.40 $91.40 MASSEY AUDREY H
2007 S 181100 $42.00 $54.86 $96.86 MASSEY AUDREY H
2006 S 177200 $42.00 $59.90 $101.90 MASSEY AUDREY O
2011 R 454000-C $80.97 $39.23 $120.20 365 CERT.
2010 R 454000-C $82.88 $54.02 $136.90 688 CERT.
2009 R 456900-C $39.84 $29.73 $69.57 363 CERT.
2008 R 457700-C $39.54 $1.66 $41.20 402 CERT.
2007 R 451900-C $40.84 $43.06 $83.90 242 CERT.
      Total Due   $1,102.93  

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