Stipulation of Settlement_Callahan ConstructionBarry A. Lindahl, Esq.
City Attorney
Suite 330, Harbor View Place
300 Main Street
Dubuque, Iowa 52001 -6944
(563) 583 -4113 office
(563) 583 -1040 fax
balesq @cityofdubuque.org
Mayor and Members of the City Council
of the City of Dubuque
City Hall
13 & Central Avenue
Dubuque, IA 52001
Chairperson of the
Dubuque County Board of Supervisors
Dubuque County Courthouse
720 Central Avenue
Dubuque, IA 52001
Chairperson of the School Board
Dubuque Community School District
Central Administration Offices
2300 Chaney Road
Dubuque, IA 52001
Chairperson of the Conference Board
of the City of Dubuque
City Hall
13 & Central
Dubuque, IA 52001
March 16, 2010
Dubuque
Al Amefalfl,
2007
President of the Board of Directors
Northeast Iowa Community College
P.O. Box 400
Calmar, IA 52132
Chairperson of the Board of Trustees
Dubuque County Hospital
Sunnycrest Manor
2375 Roosevelt Street
Dubuque, IA 52001
Chairperson of the Council of the
Dubuque County Agricultural Extension
Service
14742 Hwy. 20 West, Suite 2
Dubuque, IA 52003
RE: Callahan Construction Inc. vs. Dubuque City Board of Review — 2009
Property Tax Protest to District Court, Case No. 01311 EQCV098234
Dear Chairpersons, Mayor and President:
Enclosed is a copy of a Stipulation of Settlement of a tax assessment appeal. Iowa
Code 441.44 requires that the Stipulation of Settlement be served upon each of you.
BAL /tls
Enclosure
cc: Michael C. Van Milligen, City Manager
Jeanne Schneider, City Clerk
Rick Engelken, City Assessor
F: \USERS \tsteckle1Lindahl \Tax Appeals\Callahan Construction 2009 Tax Appeals\Case No. 098234 \ChairperMayorPres_030410.doc
3
Very - ncerely
B: rry A. Lindahl, Esq.
ity Attorney
%'? A,,.\
IN THE DISTRICT COURT FOR DUBUQUE COUNTY
CALLAHAN CONSTRUCTION, INC. ) ` ;r �-.7 `
Appellant, )
)
vs. ) Case No. 01311 EQCV098234
)
DUBUQUE CITY BOARD OF REVIEW )
)
Appellee. )
STIPULATION OF SETTLEMENT
Appellant, Callahan Construction, Inc. and Appellee, Dubuque City Board
of Review, state to the Court that the pending litigation with regard to the tax
assessment for the following- described property as of January 1, 2009:
Lot A of Westbrook Subdivision in the City of Dubuque, Iowa,
according to the recorded plat thereof, subject to and together with
easements and restrictions of record,
has been settled and agreed upon as follows:
1. Valuation:
Land $125,000.00
Buildings $ 0.00
Total $125,000.00
It is further agreed that upon entry of a Court Order confirming the above
settlement, the above pending litigation shall be dismissed with prejudice and the
costs shall be paid by Plaintiffs.
Dated this //Tday of M , 2010.
CAL - CONSTRU ION, INC. DUBUQUE C BOARD OF REVIEW
ens - Conlon
ALTERS, CONLON
LLP
208 ' ► thpark Court
Du u • e, IA 52003
Attorney for Appellant
by:
rry A. Lindahl, Esq.
ity Attorney
uite 330, Harbor View Place
300 Main Street
Dubuque, IA 52001 -6944
(563) 583 -4113
Counsel for the Board of Review
IN THE DISTRICT COURT FOR DUBUQUE COUNTY
)
CALLAHAN CONSTRUCTION, INC. )
)
Appellant, )
)
vs. ) Case No. 01311 EQCV098234
)
DUBUQUE CITY BOARD OF REVIEW )
)
Appellee. )
)
NOTICE OF VOLUNTARY SETTLEMENT
TO: City of Dubuque, Iowa
County of Dubuque, Iowa
Dubuque Community School District
Northeast Iowa Community college
Dubuque County Hospital
Dubuque County Agricultural Extension Service
Conference Board of the City of Dubuque
YOU ARE HEREBY NOTIFIED, pursuant to Iowa Code Section 441.44,
that the above -named Appellant and the Dubuque City Board of Review,
Appellee, have entered into a voluntary settlement of this assessment appeal.
A copy of the proposed Stipulation of Settlement is attached hereto.
This Stipulation of Settlement will be presented to the above -named Court
for approval after fourteen days from the date of this Notice.
Dated this 16 day of March, 2010.
Dubuque City Board of Review,
Appellee
By
Bar A. Lindahl, Esq.
Cit1( Attorney
Suite 330, Harbor View Place
300 Main Street
Dubuque, IA 52001 -6944
(563) 583 -4113
Barry A. Lindahl, Esq.
City Attorney
Suite 330, Harbor View Place
300 Main Street
Dubuque, Iowa 52001 -6944
(563) 583 -4113 office
(563) 583 -1040 fax
balesq @cityofdubuque.org
Mayor and Members of the City Council
of the City of Dubuque
City Hall
13 & Central Avenue
Dubuque, IA 52001
Chairperson of the
Dubuque County Board of Supervisors
Dubuque County Courthouse
720 Central Avenue
Dubuque, IA 52001
Chairperson of the School Board
Dubuque Community School District
Central Administration Offices
2300 Chaney Road
Dubuque, IA 52001
Chairperson of the Conference Board
of the City of Dubuque
City Hall
13 & Central
Dubuque, IA 52001
Dear Chairpersons, Mayor and President:
Dubuque
batel
AllAmentaCtiv
2007
March 16, 2010
THE CITY OF (�
DU BU(._. F
' SID' 5"7-44
President of the Board of Directors
Northeast Iowa Community College
P.O. Box 400
Calmar, IA 52132
Chairperson of the Board of Trustees
Dubuque County Hospital
Sunnycrest Manor
2375 Roosevelt Street
Dubuque, IA 52001
Chairperson of the Council of the
Dubuque County Agricultural Extension
Service
14742 Hwy. 20 West, Suite 2
Dubuque, IA 52003
RE: Callahan Construction Inc. vs. Dubuque City Board of Review — 2009
Property Tax Protest to District Court, Case No. 01311 EQCV098233
Enclosed is a copy of a Stipulation of Settlement of a tax assessment appeal. Iowa
Code 441.44 requires that the Stipulation of Settlement be served upon each of you.
The property that is the subject of this appeal is a parcel of ground off Pleasant View
Drive in Dubuque, Iowa, Assessor's parcel: 1013306001. The property has an 11 -stall
garage located on this parcel.
The property was assigned an assessed value of $60,000 and a commercial
classification after a Board of Review decision in May of 2009. The petitioner Joel
Callahan, owner of Callahan Construction Inc, appealed to District Court based on the
following grounds:
1. The assessment is not equitable when compared with assessments of like
property.
2. The property is over - assessed and $30,000 should be its correct value.
3. There is fraud in the assessment process and the results make for inequitable
and excessive assessments.
4. There has been a change downward in value since the last assessment
because the real estate market is down.
A meeting was held between the petitioner and his attorney, Jennifer Clemens - Conlon,
City Assessor Rick Engelken, and City Attorney Barry Lindahl to discuss the property
and see if an agreement could be reached as to the assessed value of the property. An
agreement could not be reached so the Board of Review hired Tom Howe, a licensed
real estate appraiser, to prepare an appraisal of the property as of January 1, 2009. Mr.
Howe reviewed income and expense for the garages and arrived at a market value of
$25,000 for the property.
Mr. Howe concluded that the inability of the owner to use the garages for anything other
than the neighboring apartments greatly reduced the market value of the property. He
also justified the fair market value of $25,000 based on the income that can be
generated by the garages.
With this knowledge an offer was extended to the petitioner to settle this appeal for the
$25,000 value the appraiser had placed on it. The petitioner through his attorney
accepted the offer.
The settlement will result in a loss of tax dollars of $1,215 per year based on the Board
of Review's original assessed value of the property.
Pursuant to the Stipulation of Settlement, this appeal will be dismissed, and the tax
assessment will be adjusted to $25,000 for parcel 1013306001 for January 1, 2009.
The proposed settlement will be presented to the District Court after 14 days from the
date indicated on the attached Notice of Voluntary Settlement. If there are any
objections to the proposed settlement, they should be made known to the City Assessor
prior to that time.
2
If you have any questions about the proposed settlement, please contact City Assessor,
Rick Engelken at (563)- 589 -7800.
BAL/tls
Enclosure
cc: Michael C. Van Milligen, City Manager
Jeanne Schneider, City Clerk
Rick Engelken, City Assessor
sincerely
arry A. Lindahl, Esq.
ity Attorney
F: \USERS \tsteckle \Lindahl \Tax Appeals \Callahan Construction 2009 Tax Appeals \Case No. 098233 \ChairperMayorPres_030410.doc
3
`s 4� CS
IN THE DISTRICT COURT FOR DUBUQUE COUNTY
)
CALLAHAN CONSTRUCTION, INC. )
)
Appellant, )
)
vs. ) Case No. 01311 EQCV098233
)
DUBUQUE CITY BOARD OF REVIEW )
)
Appellee. )
)
STIPULATION OF SETTLEMENT
Appellant, Callahan Construction, Inc and Appellee, Dubuque City Board
of Review, state to the Court that the pending litigation with regard to the tax .
assessment for the following- described property as of January 1, 2009:
Lot 2 of Block 4 of Broadway Heights in the City of Dubuque, Iowa,
according to the recorded plat thereof, subject to and together with
easements and restrictions of record,
has been settled and agreed upon as follows:
1. Valuation:
Land $14,000.00
Buildings $11,000.00
Total $25,000.00
It is further agreed that upon entry of a Court Order confirming the above
settlement, the above pending litigation shall be dismissed with prejudice and the
costs shall be paid by Plaintiffs.
Dated this / 11 `1 day of a'rgal , 2010.
. %T
CAL ANC • STRUCTIO ; INC. DUBUQU, CITY BOARD OF REVIEW
by:
s- Conlon arry A. Lindahl, Esq.
TERS, CONLON City Attorney
&` LLP Suite 330, Harbor View Place
208 S- '�thpark Court 300 Main Street
D ,• u • e, IA 52003 Dubuque, IA 52001 -6944
(563) 583 -4113
Attorney for Appellant
Counsel for the Board of Review
IN THE DISTRICT COURT FOR DUBUQUE COUNTY
)
CALLAHAN CONSTRUCTION, INC. )
)
Appellant, )
)
vs. ) Case No. 01311 EQCV098233
)
DUBUQUE CITY BOARD OF REVIEW )
)
Appellee. )
)
NOTICE OF VOLUNTARY SETTLEMENT
TO: City of Dubuque, Iowa
County of Dubuque, Iowa
Dubuque Community School District
Northeast Iowa Community college
Dubuque County Hospital
Dubuque County Agricultural Extension Service
Conference Board of the City of Dubuque
YOU ARE HEREBY NOTIFIED, pursuant to Iowa Code Section 441.44,
that the above -named Appellant and the Dubuque City Board of Review,
Appellee, have entered into a voluntary settlement of this assessment appeal.
A copy of the proposed Stipulation of Settlement is attached hereto.
This Stipulation of Settlement will be presented to the above -named Court
for approval after fourteen days from the date of this Notice.
Dated this 16 day of March, 2010.
Dubuque City Board of Review,
Appellee
By
Barry L . Lindahl, Esq.
City ttorney
Suite 30, Harbor View Place
300 Main Street
Dubuque, IA 52001 -6944
(563) 583 -4113