Course Tax Relief Disallowed in Court

was considered the true market value at the time. Three years later the county tax assessor raised the valuation from $135,000 to $352,000 on the land alone. "In filing the 15-year covenant club officials decided to ask for relief only on that part of the land that has no improvements since they are not included in the law," Adderly said, "because every effort Course Tax Relief Disallowed in Court on the part of club officials to get some tax relief had failed." A gathering storm over a little- anything other than recreational known Florida state statute that facilities must return to the govern- entitled golf courses a tax reduction ment all benefits derived plus a six if they sign a 10-year covenant percent penalty. agreeing to keep their property as a "As far as I have been able to recreational center for that period of learn our case is the first filed under time, was predicted as Lee County this law," Adderly said, "but I have officials reneged on a tax break had numerous calls from other clubs granted earlier to the Palmetto-Pine who plan to investigate the Country Club in Cape Coral. situation." A1 Johns, chairman of County commissioners had the board of Punta Gorda Isles voted four-to-one to allow a Corp. that owns Burnt Store reduction from $95,000 to $18,360 Country Club in Punta Gorda and on the assessed valuation of the the Sugar Mills Wood Country Club Palmetto-Pine 136 acres, a part of near Homossassa Springs and chair- an 176-acre tract on which the man of the board of a wholly owned course is located, in December. subsidiary that operates the Sun After a complaint from property City Center Golf Club and the appraiser Harry Schooley, com- Kings Inn Golf and Racquet Club mission chairman L. H. Whan led a near Tampa, said he had instructed move that resulted in reversal of the his tax lawyers to look into the action. Doug Smiley reported on the question. Marlatt case for GOLFDOM. James Petrides of the Cava- "I talked to Schooley and he told naugh Corp., Miami, developers of Marlatt Joins NGF Staff; me we would be opening up a can of Rotonda West and operators of the Former Managers President worms," Whan said after the meet- Sunday Country Club, also have ing. He said Schooley convinced their tax lawyers checking the pos- Gerald V. "Jerry" Marlatt, past him if they let the tax action stand sibilities. William Fritts of the president of the Club Managers for Palmetto-Pine it would open a Florida State Golf Association said Association of America and founder floodgate of requests from the 16 executive director Bill Carey plans of the International Association of other clubs in the county. to advise member clubs of the Lee Club Executives, has joined the staff Joseph C. Adderly, attorney for County action. The Palmetto-Pine of the National Golf Foundation. the club, plans to take court action club is located within the city limits Don Rossi, NGF executive against county authorities. "I am of Cape Coral and Mayor Don Graf director told GOLFDOM that Mar- preparing a writ that I will file in and his city council were up in arms latt becoming a part of the NGF circuit court demanding that the immediately after the first com- staff enabled the Foundation to county commissioners record the missioner action. They accused the "add a new dimension to its mem- 15-year covenant they originally county body of ignoring them in ber services by now including the accepted from the Palmetto-Pine granting the tax relief. But after area of club management." Marlatt Country Club and declare their considering the matter at a special will be headquartered at the Foun- rescinding action null and void," he council meeting, the council voted dation's Merchandise Mart offices said. He pointed out the statute to go along with the idea of grant- in Chicago and will travel exten- (193.501) calls for a 10-year ing the club a tax adjustment. sively as this service is requested by covenant but said Palmetto-Pine Councilman Lyman Moore, the Foundation's membership. Ser- officials decided to show their good after learning of the commissioner's vice in this area will be available to faith by adding an additional five turnabout, said the tax relief should new clubs in the formative stages, years. Under the law any club that have been allowed because the club clubs in the act of conversion in accepts tax relief under its pro- is an asset to the city. Adderly said management problems, established visions and then decides to dispose the club owns 176 acres which they clubs experiencing specialized prob- of the property or improve it with purchased in 1970 for $135,000. This lem areas related to all phases of 30 GOLFDOM MAGAZINE 2/76 club management and older clubs considering remodeling and renova- tions. Marlatt recently "retired" after 12 years with Northmoor Country Club near Chicago. Marlatt also managed clubs in Oklahoma, Wisconsin and Minnesota. Marlatt haxl been president of the Chicago CMAA Chapter, served as three years as regional director from the Midwest for the CMAA, 10 years as a member of the board of directors of the chapter and was general chairman of its 1963 conference. Government Controls Topic At Florida Golf Meeting "State and federal agencies are imposing crippling controls over water management, poisonous Richard E. Valentine (left) superintendent at Merlon Golf Club, recently chemicals and safety requirements. presented a gavel to John A. Segui, superintendent at Waynesborough Country Club, new president of the Philadelphia Association of Golf Course Super- Your course and club and be closed intendents. if you fail to meet these requirements." U.S. Breweries Raise Prices courses. For years, the PGA has "Three-quarters of our members Cite Their Increased Costs planned such a national champion- tell us that they have had to raise ship for juniors, which now becomes their prices in order to meet their tax Citing increased costs for pack- a reality because of the cooperation bill." aging supplies, raw materials and of Chevrolet. "The state has one 18-hole golf labor, the nation's largest breweries Poe told GOLFDOM: "Times course per 13,000 persons as com- have raised their prices market by does, indeed seem to be right for this pared to the national average of one market across the country. national championship because of per 22,000 persons and Florida led In St. Louis, Anheuser-Busch the increasing number of active the nation in openings last year." Inc. said it raised prices an average junior golfers throughout the coun- The statements above are but a of three percent. The company said try. These two million juniors are few of the interesting pieces of infor- all brands were affected although eager to find new tournaments in mation that came out of the Florida the amount of the price increase which to compete." State Golf Association's fall varied slightly depending on the management meeting for member region of the country. Golf To Continue Prosperity clubs. According to FSGA executive In Milwaukee, Jos. Schlitz Brew- Architect Cornish Asserts directory Bill Carey, a 16-page meeting Co. said it raised prices an Despite the recession last year golf ing report offers a concise update on average three to four percent in has prospered and will continue to golf course and club operations and most of its major markets. Another do so, according to Geoffrey Corn- should be required reading for every Milwaukee brewer, Pabst Brewing ish, president of the American Soci- manager and director. Co., raised prices to its retailers on ety of Golf Course Architects. He said hearing about present, its home ground 30 cents a case. "Some 240 golf courses opened proposed and pending restrictive PGA Junior Championship up in the United States during the government regulation of golf Vies 39 Section Champs first nine months of last year," facilities hopefully will prepare Cornish said. "And there are management to observe the laws The first national PGA Junior Golf around 700,000 new golfers every and not be caught in violations and Championship will be held in year. Golf is booming. It is a good fined. In some areas the industry August at Walt Disney World in sign and probably because subur- should set up monitoring devices to Lake Buena Vista, Fla., according ban or urban courses today are like evaluate government's high-handed to a joint announcement by Henry fresh-air factories." manner of enforcement and be C. Poe, PGA president, and R. E. Cornish would like to tell the prepared to combat some of the Cook, general sales manager of world of great innovations in the overly restrictive demands being Chevrolet Motor Division. golf course of the future, but it isn't made on private enterprise, he said. The event will bring together boy so. "Golf is a game of tradition," he The booklet is available for three and girl champions from each of the said. "Most people like a par 72 lay- dollars from the Florida State Golf 39 PGA Sections for a 72-hole out with two par threes and two par Association, P.O. Drawer 1298, stroke play championship on Disney fives on each nine, with sand and Sarasota, Fla. 33578. World's Palm and Magnolia some water." the standards. Among other things, NGF Teaching Consultant the changes would reduce fat-con- Publishes Instruction Book tent requirements, meaning some beef currently graded good would Richard T.

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