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 3^rd 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. 

2. Attachment 2:  Franklin County Tax Collector’s Assessment in the name of Audrey H. Massey indicating legal description which is 1399 West 3^rd Street and mailing address of P.O. Box 1131, Carrabelle, FL.

3. 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. 

4. Attachment 4:  Warranty Deed from Mrs. Audrey H. Messer (grandmother) to Audrey O. Massey, deeding the 1 acre lot located at 1399 West 3^rd Street, dated September 10, 1999. 

5. 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.

6. 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 3^rd Street, and also owns the entire 1 acre property at 1399 West 3^rd 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. 

2. 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. 

3. Attachment 4, again:  “Warranty Deed from Mrs. Audrey H. Messer (grandmother) to Audrey O. Massey deeding the 1 acre lot located at 1399 West 3^rd 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 3^rd 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

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Attachment 2: