Settlement Stip. Tax D. Stuart
;c,'
, '
Barry A. Lindahl, Esq.
Corporation Counsel
Suite 330, Harbor View Place
300 Main Street
Dubuque, Iowa 52001-6944
(563) 583-4113 office
(563) 583-1040 fax
balesq@cityofdubuque,org
c
Mayor and Members of the City Council
of the City of Dubuque
Cit~ 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
Cit~ Hall
13t & Central
Dubuque, IA 52001
L -\
THEC!TYOF C~
[)ÜBUQUE
~~~
.;é;
August 31, 2004
President of the Board of Directors
Northeast Iowa Community College
PÜ 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
David C. Stuart vs. Board of Review of the City of Dubuque
Case No. 01311 EQCV 093694- January 1 2003 Assessment Appeal
Case No. 01311 EQCV 094398 - January 1, 2004 Assessment Appeal
RE:
Dear Chairpersons, Mayor and President:
Enclosed is a copy of a Stipulation of Settlement of two tax assessment appeals. Iowa
Code Section 441.44 requires that the Stipulation of Settlement be served upon each of
you.
SeMœ
Poople
Integrity
Resporu;ibility
Innovation
Te=wock
The property that is the subject of these appeals is a bed and breakfast inn, the
Richards House, located at 1492 Locust Street, Dubuque, Iowa, legally described as:
North 1/5th of City Lot 475.
The property had an assessed valuation of $103,850 as of January 1, 2001. The
taxpayer protested the assessed value and the protest was denied by the Board of
Review. The taxpayer then appealed to District Court and, following a three-day
hearing, the assessed value was upheld. The taxpayer then appealed the District Court
decision to the Iowa Supreme Court, and the assessed valuation was upheld by the
Iowa Court of Appeals.
The taxpayer then filed protests for January 1, 2002, 2003 and 2004.
The 2002 protest was denied by the Board and appealed to the District Court. Pursuant
to a Motion filed by the Board, the District Court dismissed the appeal. The tax payer
appealed the dismissal to the Iowa Supreme Court but voluntarily dismissed the appeal.
The 2003 protest was appealed to District Court and is set for trial for October 13, 2004.
It is anticipated that a Court hearing could once again take two to three days, based on
past experience.
Pursuant to the city-wide reappraisal, the assessed value of the property for January 1,
2004 is $87,900. Based upon the reappraisal, it is likely that the 2003 assessed value
will also be reduced by the District Court.
The tax payer continues to take the position that the fair market value of the property is
less than $49,000.
In order to avoid what could be another lengthy hearing for the 2003 and 2004 appeals,
and likely appeals through the appellate court system, it is the recommendation of the
City Assessor that the two appeals be settled for an assessed value of $80,000. The
difference in tax revenue between the proposed settlement of $80,000 and the likely
outcome in Court of $87,900 is only $120.99 per year in property taxes.
Pursuant to the Stipulation of Settlement, these two appeals will be dismissed and the
tax assessment will be adjusted to $80,000 for January 1, 2003 and $80,000 for
January 1, 2004.
The proposed settlement will be presented to the Court after fourteen 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 Court prior to
that time.
2
If you have any questions about the proposed settlement, please contact City Assessor
Rick Engelken at (563) 589-4416.
BAL/tls
Enclosure
cc:
Michael C. Van Milligen, City Manager
Rick Engelken, City Assessor
rely
3
Plaintiff-Appellant,
,
¡
IN THE DISTRICT COURT FOR DUBUQUE COUNTY
DAVID C. STUART, 2e~~ AUG JO ÞJ~ 10' 'â1
rLEkK OF DISTRICT COUfiT
0 DUj3UQUE COUNTY, IOWA
) Case No. 01311 EQCV 093694
)
)
)
)
)
)
)
vs.
&
BOARD OF REVIEW OF THE
CITY OF DUBUQUE, IOWA
Case No. 01311 EQCV 094398
Defendant-Appellee.
STIPULATION OF SETTLEMENT
Appellant David C. Stuart and Appellee, Board of Review of the City of Dubuque,
Iowa, state to the Court that the pending litigation with regard to the tax assessment for
the following-described property as of January 1, 2003 and January 1, 2004:
North 1/5th of City Lot 475
has been settled and agreed upon as follows:
1. Valuation:
Land,
Building
Total
$12,800
$67,200
$80,000
2. Classification: Residential (consistent with the Iowa Appellate Courts'
determinations of this Appellant's 2001 appeal).
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 Court
costs shall be paid by Appellant.
Dated this 30 M day of f).1r~1
,2004.
DAVID C. STUART
BOARD OF REVIEW OF THE
CITY OF DUBUQUE
by:
B rry A. Lindahl, Esq.
Suite 330, Harbor View Place
300 Main Street
Dubuque, IA 52001-6944
(563) 5834113
Attomey for Appellant
Counsel for the Board of
Review
IN THE DISTRICT COURT FOR DUBUQUE COUNTY
vs.
)
)
)
)
)
)
)
)
)
)
)
Case No. 01311 EQCV 093694
DAVID C. STUART,
Plaintiff-Appellant,
&
BOARD OF REVIEW OF THE
CITY OF DUBUQUE, IOWA
Case No. 01311 EQCV 094398
Defendant-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 Board of Review, Appellee, have entered into a
voluntary settlement of these assessment appeals.
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 31st day of August, 2004.
Board of Review for the City of Dubuque,
Defendan ppellee
By
arry A. Lindahl, Esq.
orporation Counsel
Suite 330, Harbor View Place
300 Main Street
Dubuque, IA 52001-6944
(563) 583-4113
, ,
William G. Blum
Solicitor
Suite 330, Harbor VIew Place
300 Main Street
Dubuque, Iowa 52001-6944
(563) 557-1310 office
(563) 583.1040 fax
.""
L:,
Mayor and Members of the City Council
of the City of Dubuque
Cit~ Hall
13t & 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
Cit~Hall
13t & Central
Dubuque, IA 52001
RE:
THE CITY OF C'~
DCTBDQLJ E
~~~
August 31,2004
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
David C. Stuart vs. Board of Review of the City of Dubuque
Case No. 01311 EQCV 093694- January 1, 2003 Assessment Appeal
Case No. 01311 EQCV 094398 - January 1, 2004 Assessment Appeal
Dear Chairpersons, Mayor and President:
Enclosed is a copy of a Stipulation of Settlement of two tax assessment appeals. Iowa
Code Section 441.44 requires that the Stipulation of Settlement be served upon each of
you.
Se.-vi"
People
Integrity
R"poru;ibility
Innovation
Teamwock
The property that is the subject of these appeals is a bed and breakfast inn, the
Richards House, located at 1492 Locust Street, Dubuque, Iowa, legally described as:
North 1/Sth of City Lot 475.
The property had an assessed valuation of $103,850 as of January 1, 2001. The
taxpayer protested the assessed value and the protest was denied by the Board of
Review. The taxpayer then appealed to District Court and, following a three-day
hearing, the assessed value was upheld. The taxpayer then appealed the District Court
decision to the Iowa Supreme Court, and the assessed valuation was upheld by the
Iowa Court of Appeals.
The taxpayer then filed protests for January 1, 2002, 2003 and 2004.
The 2002 protest was denied by the Board and appealed to the District Court. Pursuant
to a Motion filed by the Board, the District Court dismissed the appeal. The tax payer
appealed the dismissal to the Iowa Supreme Court but voluntarily dismissed the appeal.
The 2003 protest was appealed to District Court and is set for trial for October 13, 2004.
It is anticipated that a Court hearing could once again take two to three days, based on
past experience.
Pursuant to the city-wide reappraisal, the assessed value of the property for January 1,
2004 is $87,900. Based upon the reappraisal, it is likely that the 2003 assessed value
will also be reduced by the District Court.
The tax payer continues to take the position that the fair market value of the property is
less than $49,000.
In order to avoid what could be another lengthy hearing for the 2003 and 2004 appeals,
and likely appeals through the appellate court system, it is the recommendation of the
City Assessor that the two appeals be settled for an assessed value of $80,000. The
difference in tax revenue between the proposed settlement of $80,000 and the likely
outcome in Court of $87,900 is only $120.99 per year in property taxes.
Pursuant to the Stipulation of Settlement, these two appeals will be dismissed and the
tax assessment will be adjusted to $80,000 for January 1, 2003 and $80,000 for
January 1, 2004.
The proposed settlement will be presented to the Court after fourteen 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 Court prior to
that time.
2
If you have any questions about the proposed settlement, please contact City Assessor
Rick Engelken at (563) 589-4416.
BAL/tls
Enclosure
cc:
Michael C. Van Milligen, City Manager
Rick Engelken, City Assessor
3
,.f
~
BOARD OF REVIEW OF THE
CITY OF DUBUQUE, IOWA
,
ï
IN THE DISTRICT COURT FOR DUBUQUE COUNTY
DAVID C. STUART, 2B~1 AUG JO F.ì419' 'â2
rLEkK OF DISTRICT COU¡,T
0 OUj3UQUE COUNTY, IOWA
) Case No. 01311 EQCV 093694
)
)
)
)
)
)
)
STIPULATION OF SETTLEMENT
Plaintiff-Appellant,
vs.
&
Case No. 01311 EQCV 094398
Defendant-Appellee.
Appellant David C. Stuart and Appellee, Board of Review of the City of Dubuque,
Iowa, state to the Court that the pending litigation with regard to the tax assessment for
the following-described property as of January 1, 2003 and January 1, 2004:
North 1/5th of City Lot 475
has been settled and agreed upon as follows:
1. Valuation:
Land
Building
Total
$12,800
$67,200
$80,000
2. Classification: Residential (consistent with the Iowa Appellate Courts'
determinations of this Appellant's 2001 appeal).
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 Court
costs shall be paid by Appellant.
Dated this 30M day of f).1r~1
,2004.
>' ,
..
DAVID C. STUART
BOARD OF REVIEW OF THE
CITY OF DUBUQUE
by:
B rry A. Lindahl, Esq.
Suite 330, Harbor View Place
300 Main Street
Dubuque, IA 52001-6944
(563) 583-4113
Attomey for Appellant
Counsel for the Board of
Review
IN THE DISTRICT COURT FOR DUBUQUE COUNTY
DAVID C. STUART,
Plaintiff-Appellant,
Case No. 01311 EQCV 093694
vs.
&
BOARD OF REVIEW OF THE
CITY OF DUBUQUE, IOWA
Case No. 01311 EQCV 094398
Defendant-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 Board of Review, Appellee, have entered into a
voluntary settlement of these assessment appeals.
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 31st day of August, 2004.
Board of Review for the City of Dubuque,
Defendan ppellee
By
arry A. Lindahl, Esq.
Corporation Counsel
Suite 330, Harbor View Place
300 Main Street
Dubuque, IA 52001-6944
(563) 583-4113