Tax Appeal McCullough, Lynn M
"
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
131 & Central Avenue
Dubuque, 1,11. 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
THEUTYOJ' C.-~
[)(rBUQ1:IEi
~ck~
"
November 23, 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
RE:
Lynn M. McCullough vs, Board of Revi&w of the City of Dubuque. Case No,
01311 EQCV094382, January 1, 2004 Assessment Appeal
Dear Chairpersons, Mayor and President:
Enclosed is a copy of a proposed Stipulation of Settlement for this 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 2099 Southpark Court,
Dubuque, Iowa, and is legally described as follows:
"'mee
People
lnteg,ity
...------------------------
Responsibility
Innovation
Teamwmk
Lot 2-3-3 of Southpark Addition No, 1 (Lot 1 on the attached aerial photo) and Lot
2-1-3-3 of Southpark Addition No.1 (Lot 2 on the attached aerial photo)
The assessed valuation as of January 1, 2003, before the Citywide reappraisal was as
follows:
Lot 1:
Land
Buildinq
Total
Lot 2:
Land
$ 207,200
$ 730.930
$ 938,130
$ 106,880
TOTAL ASSESSED VALUATION $1,045,010
The property had the following assessed valuation as of Januarf 1, 2004 as a result of
the Citywide reappraisal:
Lot 1:
Land
Buildinq
Total
Lot 2:
Land
$ 298,800
$1,254.100
$1,552,900
$ 189,400
TOTAL ASSESSED VALUATION $1,742,300
The taxpayer protested the assessed valuation and the Board of Review reduced the
assessment as follows:
Lot 1:
Land
Buildinq
Total
Lot 2:
Land
$ 298,800
$1.194,100
$1,492,900
$ 189,400
TOTAL ASSESSED VALUATION $1,682,300
The taxpayer has appealed to the District Court' and is claiming the following values
based on an appraisal by Tom Kane Appraisals:
1 Following the citywide revaluation, 388 protests were filed with the Board of Review. Only 10 cases
have been filed in the District Court. The appeals break down as follows:
Four bed and breakfasts
One residential:
. Keegan
Lots 1 and 2:
Land $ 354,000
Building $1,194,100
TOTAL CLAIMED VALUE $1,548,100
The City Assessor recommends that this appeal be settled as follows:
Lot 1:
Land
Buildinq
Total
$ 228,100
$1.194,100
$1,422,200
Lot 2:
Land
$ 150,900
TOTAL PROPOSED ASSESSED VALUATION $1,573,100
The recommendation of the City Assessor is based on the following:
1. The original land valuation was performed by assessing two separate lots and
then adding them together. This method was incorrect because the owner of the
property could not sell the lots individually because the building cuts across both
lots.
2- The owners had a certified appraisal done and it showed a land value of
$354,000.
3. The assessor's office performed a reappraisal of the Southpark Court and Flint
Hill Drive areas for 2005 to value all land equally. This reappraisal resulted in
some properties being raised and some being lowered.
4. The combination of the lots reduces the land value to $379,000.
5. There is merit with the appraisal for $354,000 because a large property is for sale
near Flint Hill Drive and would be a very good comparable for the subject
property.
Five commercial:
. McCullough
. Kress
. Ellis-Levit (Long John Silver)
. Dubuque Golf & Country Club
. Edwards Concrete Contractors, Inc.
6. If asked to testify in this case, Mr. Engelken would testify that in his opinion, the
lots should be assessed as one property because that is the only way they could
be sold, and if the reappraisal company had valued the property as one lot the
value would have been $379,000-
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.
Pursuant to the Stipulation of Settlement, this appeal will be dismissed and the tax
assessment will be adjusted to $1,573,100 for January 1, 2004, unless there are
objections-
If you have any questions about the proposed settlement, please contact City Assessor
Rick Engelken at (563) 589--4416.
BAL/tis
Enclosure
cc: Michael C. Van Milligen, City Manager
Rick Engelken, City Assessor
THE DISTRICT COURT FOR DUBUQUE COUNTY
vs-
)
)
)
)
)
) Case No. 01311 EQCV094382
)
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NOTICE OF VOLUNTARY SETTLEMENT
LYNN M, MCCULLOUGH,
Appellant,
BOARD OF REVIEW OF THE
CITY OF DUBUQUE, IOWA
Appellee.
TO:
City of Dubuque, Iowa
County of Dubuque, Iowa
Dubuque Community School District
Northeast Iowa Community college
Dubuque County Hospital
Dubuque County Agricultural Extension Service
Conference Board of the City of Dubuque
YOU ARE HEREBY NOTIFIED, pursuant to Iowa Code Section 441.44,
that the above-named Appellant and the Board of Review, Appellee, have
entered into a voluntary settlement of this assessment appeal.
A copy of the proposed Stipulation of Settlement is attached hereto-
This Stipulation of Settlement will be presented to the above-named Court
for approval after fourteen days from the date of this Notice.
Dated this 2-'$~ day of Nð(QA.E.r;rL- ,2004.
Board of Review for the City of Dubuque,
Defendant- ellee
By
Barry 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
Appellant,
)
)
)
)
)
) Case No. 01311 EQCV094382
)
)
)
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STIPULATION OF SETTLEMENT
LYNN M, MCCULLOUGH,
vs,
BOARD OF REVIEW OF THE
CITY OF DUBUQUE, IOWA
Appellee,
Appellant Lynn M. McCullough 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, 2004:
Lot 2-3-3 of South park Addition No.1 and Lot 2-1-3-3 of Southpark
Addition No.1
Parcel Numbers: 15-01-401-003 and 15-01-401-005
has been settled and agreed upon as follows:
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Valuation:
Lot 2-3-3:
Land
Buildinq
Total
$228,100
$1,194.100
$1,422,200
Lot 2-1-3-3:
Land
$150,900
$1,573,100
TOTAL
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 /7t1i day of ¡VOV-f~ .2004.
LYNN M, MCCULLOUGH
arry A. Lindahl, Esq.
Corporation Counsel
Suite 330, Harbor View Place
300 Main Street
Dubuque, IA 52001-6944
(563) 583-4113
by:
Brian Kan sq.
KANE, NO BY & REDDICK, P.C,
2100 Asbury Road, Suite 2
Dubuque, IA 52001
(563) 582-7980
by:
Counsel for Appellant
Counsel for the Board of
Review