Tax Appeal Settlement Keegan's
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
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
131 & Central
Dubuque, IA 52001
RE:
THECI2:.':~~-
[)UBUQUE
~<k~
September 27,2004
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
'"
Michael Keegan and Sandra Keegan vs. Board of Review of the City of
Dubuque - Case No. 01311 EQCV094385, January 1, 2004 Assessment
Appeal
Dear Chairpersons, Mayor and President:
Enclosed is a copy of a Stipulation of Settlement of a tax assessment appeal. Iowa
Code Section 441.44 requires that the Stipulation of Settlement be served upon each of
you.
The property that is the subject of this appeal is located at 500 Villa Street, Dubuque,
Iowa, legally described as:
5o<Vioo
People
Integrity
Resporu;ibility
Teamwork
I=ovabon
Lot 23, 24 &24A, and the north 46' of 22 Levi's Addition,
Dubuque County, Iowa.
The property had an assessed valuation of $439,200 as of January 1, 2004 as a result
of the Citywide reappraisal. The taxpayer protested the assessed value and the Board
of Review reduced the assessment to $427,300. The taxpayer then appealed to District
Court.
The primary dispute is over the value of the structure, not the land. The City Assessor
and the taxpayer agree that the land value is $90,500. The taxpayer has an appraisal
from Felderman Appraisals that shows the fair market value of the property to be
$310,000, with a building value of $219,500. The City Assessor believes that the fair
market value of the property is $380,000 with a building value of $289,500. The parties
have agreed to settle at a fair market value of $370,000 with a building value of
$279,500.
It is the recommendation of the City Assessor that this appeal be settled for an
assessed value of $370,000.
Other than the appeals of three bed and breakfast properties, this is the only residential
appeal to the District Court resulting from the Citywide reappraisal.
Pursuant to the Stipulation of Settlement, this appeal will be dismissed and the tax
assessment will be adjusted to $370,000 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.
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
IN THE DISTRICT COURT FOR DUBUQUE COUNTY
vs.
)
)
)
)
)
) Case No. 01311 EQCV094385
)
)
)
)
)
)
NOTICE OF VOLUNTARY SETTLEMENT
MICHAEL KEEGAN and,
SANDRA KEEGAN
Plaintiffs-Appellants,
BOARD OF REVIEW OF THE
CITY OF DUBUQUE, IOWA
Defendant-Appellee.
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 Appellants and the 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 Z1 ~ay of ~~~ 2004.
Board of Review for the City of Dubuque,
Defendant- pellee
By
arry A. Lindahl, Esq.
Corporation Counsel
Suite 330, Harbor View Place
300 Main Street
Dubuque, IA 52001-6944
(563) 583-4113
IN THE DISTRICT COURT FOR DUBUQUE COUNTY
MICHAEL KEEGAN and,
SANDRA KEEGAN
Plaintiffs-Appellants,
)
)
)
)
)
) Case No. 01311 EQCV094385
)
)
)
)
)
)
STIPULATION OF SETTLEMENT
vs.
BOARD OF REVIEW OF THE
CITY OF DUBUQUE, IOWA
Defendant-Appellee.
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Appellants Michael Keegan and Sandra Keegan 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, 20o_:
Lot 23, 24 &24A, and the north 46' of 22 Levi's Addition,
Dubuque County, Iowa.
has been settled and agreed upon as follows:
Valuation:
Land
Dwelling
Total
$90,500
$279,500
$370,000
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 2. í ~ day of SQí1c"Yo-\1\::'VL- ,2004.
MICHAEL P. KEEGAN and
SANDRA K. KEEGAN
by: kJ4L ¡( J( ~/k,-,
Sandra K. Keegan
Appellants
by:
arry A. Lindahl, Esq.
Suite 330, Harbor View Place
300 Main Street
Dubuque, IA 52001-6944
(563) 583-4113
Counsel for the Board of
Review